Categories
Balance Sheet
Cash
Includes cash and short term investments with an original maturity less than one year, including restricted cash
Marketable Securities
Includes debt and equity financial instruments including trading securities, securities held to maturity, and securities
available for sale which are intended to be sold in the short term
Trade Accounts Receivable
Includes total accounts receivable, less allowances
Inventory
Includes total inventory, net of any allowance
Prepaid Expenses
Includes cash paid in advance for services or supplies
Current Assets
Sum of all current assets - those assets that are reasonably expected to be realized in cash or sold or consumed
within a year or within the normal operating cycle of the company
Long-Term Investments
Includes investments, not including marketable securities
Property and Equipment
Tangible assets held by a company for use in the production or supply of goods and services, for rental to others, or for
administrative purposes that are expected to provide economic benefit for more than one year
Accumulated Depreciation
The cumulative amount of depreciation and amortization that has been recognized in the income statement, generally
shown as a deduction from the historical cost of fixed assets
Net Property and Equipment
Property and equipment less accumulated depreciation
Intangible Assets
Assets, excluding financial assets, that lack physical substance, net of accumulated amortization
Other Non-Current Assets
Includes non-current assets not otherwise defined
Non-Current Assets
Sum of all noncurrent assets - those assets that are not reasonably expected to be realized in cash or sold or consumed
within a year or within the normal operating cycle of the company
Notes Payable
Includes written promises to pay, the portions of which are due one year or less in the future
Trade Accounts Payable
Recurring obligations of a business that arise from the acquisition of merchandise, materials, supplies and services
used in the production and/or sale of goods and services
Compensation
Includes unpaid obilgations of regular compensation received by employees as a condition of employment
Other Accrued Liabilities
Includes obligations for expenses that have been incurred, but not yet paid
Income Taxes Payable
Includes unpaid obligation of all income taxes
Current Portion of Long-Term Debt
The sum of all debt which is due within one year or less
Other Current Liabilities
Includes current liablities not otherwise defined
Financial Analysis CS: Sample Reports