API: Detailed Net Income to NOPAT Reconciliation with Line Item Sums & Counts

This data set contains the detailed adjustments, with line item sums and counts, we make to convert reported net income to Net Operating Profit After Tax (NOPAT), the unlevered, normalized, recurring after-tax cash flows of the business. Updated daily.


For more information about our rating methodology, see the Education section of our website:

API: Net Income to NOPAT Reconciliation: Single Datapoint

Endpoint
URL
Method
/reconciliation/net-income-to-nopat-detailed-sum-count/:ticker
GET
URL Parameters
Name
Description
Example
:ticker
Ticker of the stock. You can use the coverage endpoint to get full lists of options.
A
Query Parameters
Name
Required
Description
Example
:datapoint
Required
Name of data point. Click here for a full list of available data points
INCOME_NET
:year
Required
Fiscal year of the data point. We generally cover companies back to the first digital document filed with the SEC.
2017
:quarter
Optional
Fiscal quarter Options:
Omit for annual data
1 = Q1 quarterly data
2 = Q2 quarterly data
3 = Q3 quarterly data
4 = Q4 quarterly data
1
:ttm
Optional
Trailing twelve months (TTM) data Options:
Omit for annual data
1 = TTM data ending with Q1 (indicated fiscal year Q1 + prior fiscal year Q4, Q3, & Q2)
2 = TTM data ending with Q2 (indicated fiscal year Q2 & Q1 + prior fiscal year Q4 & Q3)
3 = TTM data ending with Q3 (indicated fiscal year Q3, Q2, & Q1 + prior fiscal year Q4)
4 = TTM data ending with Q4 (indicated fiscal year Q4, Q3, Q2, & Q1).
1
Header Parameters
Name
Value
x-api-key
[New Constructs-provided API key]
Content-Type
application/json
Return Values
Name
Description
Example
ticker
Ticker of the listed security.
AAPL
year
Fiscal year of the data value.
2017
period
Period of the requested data; 1-4 indicate quarterly or TTM periods and 5 indicates an annual period.
5
periodtype
Period type of the requested data (ANNUAL, QUARTERLY, or TTM)
ANNUAL
periodstring
Period string of the requested data (ANNUAL, QUARTERLY, or TTM)
ANNUAL
datapoint
Name of data point.
INCOME_NET
datavalue
Value of the requested datapoint in ones.
53394000000.00000000000000000
Sample Call:
curl -i -H 'x-api-key: [New Constructs-provided API key]' -H "Content-Type: application/json" 'https://api.newconstructs.com/v1/reconciliation/net-income-to-nopat-detailed-sum-count/AAPL?datapoint=INCOME_NET&year=2015'
Success Response:

{
  "statusCode": 200,
  "headers": {"Content-Type": "application/json"},
  "body": {
    "results": [
      {
        "ticker": "AAPL",
        "year": 2015,
        "period": 5,
        "periodtype": "ANNUAL",
        "periodstring": "ANNUAL",
        "datapoint": "INCOME_NET",
        "datavalue": "53394000000.00000000000000000"
      }
    ]
  }
}
  

API: Net Income to NOPAT Reconciliation: All Datapoints

Endpoint
URL
Method
/reconciliation/net-income-to-nopat-detailed-sum-count/:ticker
GET
URL Parameters
Name
Description
Example
:ticker
Ticker of the stock. You can use the coverage endpoint to get full lists of options.
A
Query Parameters
Name
Required
Description
Example
:year
Required
Fiscal year of the data point. We generally cover companies back to the first digital document filed with the SEC.
2017
:quarter
Optional
Fiscal quarter Options:
Omit for annual data
1 = Q1 quarterly data
2 = Q2 quarterly data
3 = Q3 quarterly data
4 = Q4 quarterly data
1
:ttm
Optional
Trailing twelve months (TTM) data Options:
Omit for annual data
1 = TTM data ending with Q1 (indicated fiscal year Q1 + prior fiscal year Q4, Q3, & Q2)
2 = TTM data ending with Q2 (indicated fiscal year Q2 & Q1 + prior fiscal year Q4 & Q3)
3 = TTM data ending with Q3 (indicated fiscal year Q3, Q2, & Q1 + prior fiscal year Q4)
4 = TTM data ending with Q4 (indicated fiscal year Q4, Q3, Q2, & Q1).
1
Header Parameters
Name
Value
x-api-key
[New Constructs-provided API key]
Content-Type
application/json
Return Values
Name
Description
Example
ticker
Ticker of the listed security.
AAPL
year
Fiscal year of the data value.
2017
period
Period of the requested data; 1-4 indicate quarterly or TTM periods and 5 indicates an annual period.
5
periodtype
Period type of the requested data (ANNUAL, QUARTERLY, or TTM)
ANNUAL
periodstring
Period string of the requested data (ANNUAL, QUARTERLY, or TTM)
ANNUAL
datapoint
Name of data point.
INCOME_NET
datavalue
Value of the datapoint in ones.
53394000000.00000000000000000
Sample Call:
curl -i -H 'x-api-key: [New Constructs-provided API key]' -H "Content-Type: application/json" 'https://api.newconstructs.com/v1/reconciliation/net-income-to-nopat-detailed-sum-count/AAPL?year=2015'
Success Response:

{
  "statusCode": 200,
  "headers": {"Content-Type": "application/json"},
  "body": {
    "results": [
      {
        "ticker": "AAPL",
        "year": 2015,
        "period": 5,
        "periodtype": "ANNUAL",
        "periodstring": "ANNUAL",
        "datapoint": "INCOME_NET",
        "datavalue": "53394000000.00000000000000000"
      },
      {
        "ticker": "AAPL",
        "year": 2015,
        "period": 5,
        "periodtype": "ANNUAL",
        "periodstring": "ANNUAL",
        "datapoint": "NOPAT",
        "datavalue": "52716962727.16620000000000000"
      },
      ...
    ]
  }
}
  

Datapoints

Name
Description
Datapoint
GAAP Net Income
GAAP net income.
INCOME_NET
+ Total Net Non-Operating Expense Hidden in Operating Earnings
Total Net Non-Operating Expenses Hidden in Operating Earnings are the net of losses and gains that do not appear directly on the income statement. These items are bundled inside other line items that appear on the income statement. Hidden items are found only in the Management Discussion & Analysis (MD&A) or in the footnotes to the financial statements.
EXPENSES_PRE_TAX_HIDDEN_TOTAL
+ Sum of Hidden Total Restructuring Expenses that Increase NOPAT
HBS & MIT Sloan Data. Sum of Hidden Restructuring Expenses is the dollar value of all line items that increase NOPAT for non-operating expense related to the reorganization of a business that does not appear directly on the income statement and is hidden in operating earnings.
HIDDEN_NOPAT_ADJUSTMENT_ALL_RESTRUCTURING_INCREASE
- Sum of Hidden Total Restructuring Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Sum of Hidden Restructuring Expenses is the dollar value of all line items that decrease NOPAT for non-operating expense related to the reorganization of a business that does not appear directly on the income statement and is hidden in operating earnings.
HIDDEN_NOPAT_ADJUSTMENT_ALL_RESTRUCTURING_DECREASE
+ Sum of Hidden Foreign Currency Expenses that Increase NOPAT
HBS & MIT Sloan Data. Sum of Hidden Foreign Currency Loss/(Gain) is the dollar value of all line items that increase NOPAT related to the changes in the value of foreign currency that does not appear directly on the income statement and is hidden in operating earnings.
HIDDEN_NOPAT_ADJUSTMENT_FOREIGN_CURRENCY_PRE_TAX_TOTAL_INCREASE
- Sum of Hidden Foreign Currency Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Sum of Hidden Foreign Currency Loss/(Gain) is the dollar value of all line items that decrease NOPAT related to the changes in the value of foreign currency that does not appear directly on the income statement and is hidden in operating earnings.
HIDDEN_NOPAT_ADJUSTMENT_FOREIGN_CURRENCY_PRE_TAX_TOTAL_DECREASE
+ Sum of Hidden Other Real Estate Owned Expenses that Increase NOPAT
HBS & MIT Sloan Data. Sum of Hidden Non-Operating Other Real Estate Owned Expenses/(Income) is the dollar value of all line items that increase NOPAT associated with foreclosed assets owned or controlled by a bank. This expense does not appear directly on the income statement and is hidden in operating earnings.
HIDDEN_NOPAT_ADJUSTMENT_OREO_PRE_TAX_TOTAL_INCREASE
- Sum of Hidden Other Real Estate Owned Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Sum of Hidden Non-Operating Other Real Estate Owned Expenses/(Income) is the dollar value of all line items that decrease NOPAT associated with foreclosed assets owned or controlled by a bank. This expense does not appear directly on the income statement and is hidden in operating earnings.
HIDDEN_NOPAT_ADJUSTMENT_OREO_PRE_TAX_TOTAL_DECREASE
+ Sum of Hidden Acquisition and Merger Expenses that Increase NOPAT
HBS & MIT Sloan Data. Sum of Hidden Acquisition and Merger Expenses is the dollar value of all line items that increase NOPAT related to an acquisition or merger that do not appear directly on the income statement and are hidden in operating earnings.
HIDDEN_NOPAT_ADJUSTMENT_ACQUISITION_MERGER_PRE_TAX_TOTAL_INCREASE
- Sum of Hidden Acquisition and Merger Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Sum of Hidden Acquisition and Merger Expenses is the dollar value of all line items that decrease NOPAT related to an acquisition or merger that do not appear directly on the income statement and are hidden in operating earnings.
HIDDEN_NOPAT_ADJUSTMENT_ACQUISITION_MERGER_PRE_TAX_TOTAL_DECREASE
+ Sum of Hidden Legal, Regulatory and Insurance Expenses that Increase NOPAT
HBS & MIT Sloan Data. Sum of Hidden Legal, Regulatory and Insurance Expenses is the dollar value of all line items that increase NOPAT related to legal, regulatory, and insurance costs that do not appear directly on the income statement and is hidden in operating earnings.
HIDDEN_NOPAT_ADJUSTMENT_LEGAL_REGULATORY_INSURANCE_PRE_TAX_TOTAL_INCREASE
- Sum of Hidden Legal, Regulatory and Insurance Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Sum of Hidden Legal, Regulatory and Insurance Expenses is the dollar value of all line items that decrease NOPAT related to legal, regulatory, and insurance costs that do not appear directly on the income statement and is hidden in operating earnings.
HIDDEN_NOPAT_ADJUSTMENT_LEGAL_REGULATORY_INSURANCE_PRE_TAX_TOTAL_DECREASE
+ Sum of Hidden Derivative Related Expenses that Increase NOPAT
HBS & MIT Sloan Data. Sum of Hidden Derivative Related Expenses is the dollar value of all line items that increase NOPAT related to derivatives that does not appear directly on the income statement. This item is hidden inside other line items that appear on the income statement and is hidden in operating earnings.
HIDDEN_NOPAT_ADJUSTMENT_DERIVATIVE_PRE_TAX_TOTAL_INCREASE
- Sum of Hidden Derivative Related Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Sum of Hidden Derivative Related Expenses is the dollar value of all line items that decrease NOPAT related to derivatives that does not appear directly on the income statement. This item is hidden inside other line items that appear on the income statement and is hidden in operating earnings.
HIDDEN_NOPAT_ADJUSTMENT_DERIVATIVE_PRE_TAX_TOTAL_DECREASE
+ Sum of Hidden Other Financing Expenses that Increase NOPAT
HBS & MIT Sloan Data. Sum of Hidden Other Financing Expenses is the dollar value of all line items that increase NOPAT related to the cost of financing that does not appear directly on the income statement and is hidden in operating earnings.
HIDDEN_NOPAT_ADJUSTMENT_OTHER_FINANCING_PRE_TAX_TOTAL_INCREASE
- Sum of Hidden Other Financing Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Sum of Hidden Other Financing Expenses is the dollar value of all line items that decrease NOPAT related to the cost of financing that does not appear directly on the income statement and is hidden in operating earnings.
HIDDEN_NOPAT_ADJUSTMENT_OTHER_FINANCING_PRE_TAX_TOTAL_DECREASE
+ Sum of Hidden Other Non-Recurring Expenses that Increase NOPAT
HBS & MIT Sloan Data. Sum of Hidden Other Non-Recurring Expenses/(Income) is the dollar value of all line items that increase NOPAT for non-operating expense for other costs that do not appear directly on the income statement. These costs should not recur in the future, and are hidden in operating earnings.
HIDDEN_NOPAT_ADJUSTMENT_OTHER_NON_RECURRING_PRE_TAX_TOTAL_INCREASE
- Sum of Hidden Other Non-Recurring Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Sum of Hidden Other Non-Recurring Expenses/(Income) is the dollar value of all line items that decrease NOPAT for non-operating expense for other costs that do not appear directly on the income statement. These costs should not recur in the future, and are hidden in operating earnings.
HIDDEN_NOPAT_ADJUSTMENT_OTHER_NON_RECURRING_PRE_TAX_TOTAL_DECREASE
+ Sum of Hidden Recurring, Non-Operating Pension Expenses that Increase NOPAT
HBS & MIT Sloan Data. Sum of Hidden Recurring, Non-Operating Pension Expenses is the dollar value of all line items that increase NOPAT for non-operating expense related to recurring pension costs that do not appear directly on the income statement and is hidden in operating earnings.
HIDDEN_NOPAT_ADJUSTMENT_PENSION_RECURRING_INCREASE
- Sum of Hidden Recurring, Non-Operating Pension Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Sum of Hidden Recurring, Non-Operating Pension Expenses is the dollar value of all line items that decrease NOPAT for non-operating expense related to recurring pension costs that do not appear directly on the income statement and is hidden in operating earnings.
HIDDEN_NOPAT_ADJUSTMENT_PENSION_RECURRING_DECREASE
+ Sum of Hidden Non-Recurring Pension Expenses that Increase NOPAT
HBS & MIT Sloan Data. Sum of Hidden Non-Recurring Pension Expenses is the dollar value of all line items that increase NOPAT for non-operating expense related to one-time pension costs that do not recur. This item is hidden inside other line items that appear on the income statement and is hidden in operating earnings.
HIDDEN_NOPAT_ADJUSTMENT_PENSION_NON_RECURRING_INCREASE
- Sum of Hidden Non-Recurring Pension Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Sum of Hidden Non-Recurring Pension Expenses is the dollar value of all line items that decrease NOPAT for non-operating expense related to one-time pension costs that do not recur. This item is hidden inside other line items that appear on the income statement and is hidden in operating earnings.
HIDDEN_NOPAT_ADJUSTMENT_PENSION_NON_RECURRING_DECREASE
+ Sum of Hidden Company Defined Other Expense that Increase NOPAT
HBS & MIT Sloan Data. Sum of Hidden Company Defined Other Non-Operating Expenses is the dollar value of all line items that increase NOPAT for costs specifically defined as other that do not appear directly on the income statement and is hidden in operating earnings.
HIDDEN_NOPAT_ADJUSTMENT_COMPANY_DEFINED_OTHER_PRE_TAX_TOTAL_INCREASE
- Sum of Hidden Company Defined Other Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Sum of Hidden Company Defined Other Non-Operating Expenses is the dollar value of all line items that decrease NOPAT for costs specifically defined as other that do not appear directly on the income statement and is hidden in operating earnings.
HIDDEN_NOPAT_ADJUSTMENT_COMPANY_DEFINED_OTHER_PRE_TAX_TOTAL_DECREASE
+ Reported Net Non-Operating Expense
Reported Net Non-Operating Expenses are the net of non-operating charges and gains that appear directly on the income statement.
EXPENSES_NON_OPERATING
+ Sum of Reported Derivative Related Expenses that Increase NOPAT
HBS & MIT Sloan Data. Sum of Reported Derivative Related Expenses is the dollar value of all line items that increase NOPAT related to derivatives that appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_DERIVATIVE_INCREASE
- Sum of Reported Derivative Related Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Sum of Reported Derivative Related Expenses is the dollar value of all line items that decrease NOPAT related to derivatives that appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_DERIVATIVE_DECREASE
+ Sum of Reported Other Financing Expenses that Increase NOPAT
HBS & MIT Sloan Data. Sum of Reported Other Financing Expenses is the dollar value of all line items that increase NOPAT related to the cost of financing that appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_OTHER_FINANCING_INCREASE
- Sum of Reported Other Financing Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Sum of Reported Other Financing Expenses is the dollar value of all line items that decrease NOPAT related to the cost of financing that appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_OTHER_FINANCING_DECREASE
+ Sum of Reported Company Defined Other Non-Operating Expenses that Increase NOPAT
HBS & MIT Sloan Data. Sum of Reported Company Defined Other Non-Operating Expenses is the dollar value of all line items that increase NOPAT for costs specifically defined as other that appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_COMPANY_DEFINED_OTHER_INCREASE
- Sum of Reported Company Defined Other Non-Operating Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Sum of Reported Company Defined Other Non-Operating Expenses is the dollar value of all line items that decrease NOPAT for costs specifically defined as other that appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_COMPANY_DEFINED_OTHER_DECREASE
+ Sum of Reported Acquisition and Merger Expenses that Increase NOPAT
HBS & MIT Sloan Data. Sum of Reported Acquisition and Merger Expenses is the dollar value of all line items that increase NOPAT related to an acquisition or merger that appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_ACQUISITION_MERGER_INCREASE
- Sum of Reported Acquisition and Merger Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Sum of Reported Acquisition and Merger Expenses is the dollar value of all line items that decrease NOPAT related to an acquisition or merger that appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_ACQUISITION_MERGER_DECREASE
+ Sum of Reported Legal, Regulatory and Insurance Expenses that Increase NOPAT
HBS & MIT Sloan Data. Sum of Reported Legal, Regulatory and Insurance Expenses is the dollar value of all line items that increase NOPAT related to legal, regulatory, and insurance costs that appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_LEGAL_REGULATORY_INSURANCE_INCREASE
- Sum of Reported Legal, Regulatory and Insurance Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Sum of Reported Legal, Regulatory and Insurance Expenses is the dollar value of all line items that decrease NOPAT related to legal, regulatory, and insurance costs that appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_LEGAL_REGULATORY_INSURANCE_DECREASE
+ Sum of Reported Interest Expense/(Income) that Increase NOPAT
Sum of Reported Interest Expense/(Income) is the dollar value of all line items that increase NOPAT related to the cost of financing that appears directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_INTEREST_INCREASE
- Sum of Reported Interest Expense/(Income) that Decrease NOPAT
Sum of Reported Interest Expense/(Income) is the dollar value of all line items that decrease NOPAT related to the cost of financing that appears directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_INTEREST_DECREASE
+ Sum of Reported Expenses/(Income) from Discontinued Operations that Increase NOPAT
HBS & MIT Sloan Data. Sum of Reported Expenses/(Income) from Discontinued Operations is the dollar value of all line items that increase NOPAT associated with businesses or subsidiaries that are held for sale. These expenses appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_DISCONTINUED_OPERATIONS_INCREASE
- Sum of Reported Expenses/(Income) from Discontinued Operations that Decrease NOPAT
HBS & MIT Sloan Data. Sum of Reported Expenses/(Income) from Discontinued Operations is the dollar value of all line items that decrease NOPAT associated with businesses or subsidiaries that are held for sale. These expenses appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_DISCONTINUED_OPERATIONS_DECREASE
+ Sum of Reported Losses/(Income) from UnconsolidatedSubsidiaries that Increase NOPAT
Sum of Reported Losses/(Income) from Unconsolidated Subsidiaries is the dollar value of all line items that increase NOPAT associated with subsidiaries that are not consolidated within the parent company's financial statements. These expenses appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_SUBSIDIARY_UNCONSOLIDATED_INCREASE
- Sum of Reported Losses/(Income) from Unconsolidated Subsidiaries that Decrease NOPAT
Sum of Reported Losses/(Income) from Unconsolidated Subsidiaries is the dollar value of all line items that decrease NOPAT associated with subsidiaries that are not consolidated within the parent company's financial statements. These expenses appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_SUBSIDIARY_UNCONSOLIDATED_DECREASE
+ Sum of Reported Foreign Currency Loss/(Gain) that Increase NOPAT
HBS & MIT Sloan Data. Sum of Reported Foreign Currency Loss/(Gain) is the dollar value of all line items that increase NOPAT related to the changes in the value of foreign currency that appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_FOREIGN_CURRENCY_INCREASE
- Sum of Reported Foreign Currency Loss/(Gain) that Decrease NOPAT
HBS & MIT Sloan Data. Sum of Reported Foreign Currency Loss/(Gain) is the dollar value of all line items that decrease NOPAT related to the changes in the value of foreign currency that appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_FOREIGN_CURRENCY_DECREASE
+ Sum of Reported Non-Operating Other Real Estate Owned Expenses/(Income) that Increase NOPAT
HBS & MIT Sloan Data. Sum of Reported Non-Operating Other Real Estate Owned Expenses/(Income) is the dollar value of all line items that increase NOPAT associated with foreclosed assets owned or controlled by a bank. This expense appears directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_OREO_INCREASE
- Sum of Reported Non-Operating Other Real Estate Owned Expenses/(Income) that Decrease NOPAT
HBS & MIT Sloan Data. Sum of Reported Non-Operating Other Real Estate Owned Expenses/(Income) is the dollar value of all line items that decrease NOPAT associated with foreclosed assets owned or controlled by a bank. This expense appears directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_OREO_DECREASE
+ Sum of Reported Other Non-Operating Expenses/(Income) that Increase NOPAT
HBS & MIT Sloan Data. Sum of Reported Other Non-Operating Expenses/(Income) is the dollar value of all line items that increase NOPAT for non-operating expense for other costs that appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_OTHER_INCREASE
- Sum of Reported Other Non-Operating Expenses/(Income) that Decrease NOPAT
HBS & MIT Sloan Data. Sum of Reported Other Non-Operating Expenses/(Income) is the dollar value of all line items that decrease NOPAT for non-operating expense for other costs that appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_OTHER_DECREASE
+ Sum of Reported Write-Downs that Increase NOPAT
HBS & MIT Sloan Data. Sum of Reported Write-Downs is the dollar value of all line items that increase NOPAT for non-operating expense related to the impairment in value of a company's assets. This expense appears directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_RECURRING_WRITE_DOWN_INCREASE
- Sum of Reported Write-Downs that Decrease NOPAT
HBS & MIT Sloan Data. Sum of Reported Write-Downs is the dollar value of all line items that decrease NOPAT for non-operating expense related to the impairment in value of a company's assets. This expense appears directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_RECURRING_WRITE_DOWN_DECREASE
+ Sum of Reported Restructuring Expenses that Increase NOPAT
HBS & MIT Sloan Data. Sum of Reported Restructuring Expenses is the dollar value of all line items that increase NOPAT for non-operating expense related to the reorganization of a business that appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_RECURRING_RESTRUCTURING_INCREASE
- Sum of Reported Restructuring Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Sum of Reported Restructuring Expenses is the dollar value of all line items that decrease NOPAT for non-operating expense related to the reorganization of a business that appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_RECURRING_RESTRUCTURING_DECREASE
+ Sum of Reported Other Non-Recurring Expenses/(Income) that Increase NOPAT
HBS & MIT Sloan Data. Sum of Reported Other Non-Recurring Expenses/(Income) is the dollar value of all line items that increase NOPAT for non-operating expense for other costs that appear directly on the income statement. These costs should not recur in the future.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_RECURRING_OTHER_INCREASE
- Sum of Reported Other Non-Recurring Expenses/(Income) that Decrease NOPAT
HBS & MIT Sloan Data. Sum of Reported Other Non-Recurring Expenses/(Income) is the dollar value of all line items that decrease NOPAT for non-operating expense for other costs that appear directly on the income statement. These costs should not recur in the future.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_RECURRING_OTHER_DECREASE
+ Total Derived Data for the Net Income to NOPAT Reconciliation
Derived Datapoints for Net Income to NOPAT Detailed Reconciliation
DERIVED_DATAPOINTS
+ Change in Total Reserves
Change in Total Reserves captures changes in LIFO reserves, other inventory reserves, and loan loss reserves.
RESERVES_YOY_DELTA
+ Goodwill Amortization
HBS & MIT Sloan Data. Goodwill Amortization Expenses, net is a gradual, formulaic reduction in goodwill asset value using any of the several GAAP amortization methods. In 2002, FASB did away with Goodwill amortization and replaced it with the practice of goodwill impairment. This adjustment only appears in historical filings prior to adoption of the new accounting standards.
GOODWILL_AMORTIZATION_ADJUSTED
- ESO Expense (Employee Stock Options)
HBS & MIT Sloan Data. ESO Expense (Employee Stock Options), net is the cost of issuing (at-the-money) employee stock options (ESOs) to employees before companies were required to expense ESOs. Prior to 2006, businesses were not required to record any cost for issuing ESOs. Using data provided only in footnotes, we charge companies for the cost of all ESO issuances long before FASB required companies to report the expense. This charge only appears in historical filings prior to adoption of the new accounting standards.
ESO_EXPENSE
+ Interest for PV of Operating Leases
Interest for PV of Operating Leases is the implied interest expense added back to NOPAT for the capitalization of operating leases, a form of off-balance sheet debt. As of 2019, FASB requires operating leases to be on balance sheet. In the meantime, we capitalize all operating leases to make them like capital leases to ensure apples-to-apples comparability between companies employing different accounting techniques (i.e. capital leases vs operating leases) for the same economic activity.
LEASES_OPERATING_OBLIGATION_INTEREST_IMPLIED
+ Classification Disclosure Adjustment
Quarterly/Annual Classification Disclosure Adjustments, net are adjustments for irreconcilable differences in classification disclosure between quarterly and annual filings.
CLASSIFICATION_DISCLOSURE_ADJUSTMENT
+ Non-Operating Tax Adjustment
Non-Operating Tax Adjustment normalizes the reported income tax provision and accounts for the effects of non-operating items and deferred taxes.
NON_OPERATING_TAXES
+ Net After-Tax Non-Operating Expense/(Income)
Net After-Tax Non-Operating Expense/(Income) are the net of non-operating expenses and income that appear directly on the income statement after tax. We classify Non-Operating After-Tax Expenses into the following types:
CHARGE_AFTER_TAX
+ Sum of Reported Minority Interest Expenses that Increase NOPAT
Sum of Reported Minority Interest Expenses is the dollar value of all line items that increase NOPAT for the non-operating expense associated with minority interest that appears directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_INTEREST_MINORITY_INCREASE
- Sum of Reported Minority Interest Expenses that Decrease NOPAT
Sum of Reported Minority Interest Expenses is the dollar value of all line items that decrease NOPAT for the non-operating expense associated with minority interest that appears directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_EXPENSES_INTEREST_MINORITY_DECREASE
+ Sum of Reported Loss/(Gain) from Discontinued Operations that Increase NOPAT
HBS & MIT Sloan Data. Sum of Reported Loss/(Gain) from Discontinued Operations is the dollar value of all line items that increase NOPAT for after-tax non-operating expense associated with businesses or subsidiaries that are held for sale. These expenses appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_CHARGE_AFTER_TAX_DISCONTINUED_OPERATIONS_INCREASE
- Sum of Reported Loss/(Gain) from Discontinued Operations that Decrease NOPAT
HBS & MIT Sloan Data. Sum of Reported Loss/(Gain) from Discontinued Operations is the dollar value of all line items that decrease NOPAT for after-tax non-operating expense associated with businesses or subsidiaries that are held for sale. These expenses appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_CHARGE_AFTER_TAX_DISCONTINUED_OPERATIONS_DECREASE
+ Sum of Reported Preferred Stock Dividends that Increase NOPAT
Sum of Reported Preferred Stock Dividends is the dollar value of all line items that increase NOPAT for the non-operating expense associated with preferred stock dividends that appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_DIVIDENDS_PREFERRED_INCREASE
- Sum of Reported Preferred Stock Dividends that Decrease NOPAT
Sum of Reported Preferred Stock Dividends is the dollar value of all line items that decrease NOPAT for the non-operating expense associated with preferred stock dividends that appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_DIVIDENDS_PREFERRED_DECREASE
+ Sum of Reported After-Tax Preferred Dividend Adjustments that Increase NOPAT
Sum of Reported After-Tax Preferred Dividend Adjustments is the dollar value of all line items that increase NOPAT for the non-operating expense associated with mandatorily redeemable preferred stock dividends that appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_DIVIDENDS_PREFERRED_REDEEMABLE_MANDATORILY_INCREASE
- Sum of Reported After-Tax Preferred Dividend Adjustments that Decrease NOPAT
Sum of Reported After-Tax Preferred Dividend Adjustments is the dollar value of all line items that decrease NOPAT for the non-operating expense associated with mandatorily redeemable preferred stock dividends that appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_DIVIDENDS_PREFERRED_REDEEMABLE_MANDATORILY_DECREASE
+ Sum of Reported Other After-tax Charges that Increase NOPAT
HBS & MIT Sloan Data. Sum of Reported Other After-tax Charges is the dollar value of all line items that increase NOPAT for the after-tax non-operating expense for other costs that appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_CHARGES_AFTER_TAX_OTHER_INCREASE
- Sum of Reported Other After-tax Charges that Decrease NOPAT
HBS & MIT Sloan Data. Sum of Reported Other After-tax Charges is the dollar value of all line items that decrease NOPAT for the after-tax non-operating expense for other costs that appear directly on the income statement.
SUM_LINE_ITEM_ADJUSTMENTS_CHARGES_AFTER_TAX_OTHER_DECREASE
= NOPAT (Net Operating Profit After Tax)
NOPAT (Net Operating Profit After Tax)
NOPAT
Count of Hidden Total Restructuring Expenses that Increase NOPAT
HBS & MIT Sloan Data. Count of Hidden Total Restructuring Expenses is the number of line items that increase NOPAT for non-operating expenses related to the reorganization of a business that appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_HIDDEN_NOPAT_ADJUSTMENT_ALL_RESTRUCTURING_INCREASE
Count of Hidden Total Restructuring Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Count of Hidden Total Restructuring Expenses is the number of line items that decrease NOPAT for non-operating expenses related to the reorganization of a business that appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_HIDDEN_NOPAT_ADJUSTMENT_ALL_RESTRUCTURING_DECREASE
Count of Hidden Foreign Currency Expenses that Increase NOPAT
HBS & MIT Sloan Data. Count of Hidden Foreign Currency Expenses is the number of line items that increase NOPAT for non-operating expenses related to the changes in the value of foreign currency that does not appear directly on the income statement and is hidden in operating earnings.
COUNT_LINE_ITEM_ADJUSTMENTS_HIDDEN_NOPAT_ADJUSTMENT_FOREIGN_CURRENCY_PRE_TAX_INCREASE
Count of Hidden Foreign Currency Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Count of Hidden Foreign Currency Expenses is the number of line items that decrease NOPAT for non-operating expenses related to the changes in the value of foreign currency that does not appear directly on the income statement and is hidden in operating earnings.
COUNT_LINE_ITEM_ADJUSTMENTS_HIDDEN_NOPAT_ADJUSTMENT_FOREIGN_CURRENCY_PRE_TAX_DECREASE
Count of Hidden Other Real Estate Owned Expenses that Increase NOPAT
HBS & MIT Sloan Data. Count of Hidden Other Real Estate Owned Expenses is the number of line items that increase NOPAT for non-operating expenses associated with foreclosed assets owned or controlled by a bank. This expense does not appear directly on the income statement and is hidden in operating earnings.
COUNT_LINE_ITEM_ADJUSTMENTS_HIDDEN_NOPAT_ADJUSTMENT_OREO_PRE_TAX_INCREASE
Count of Hidden Other Real Estate Owned Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Count of Hidden Other Real Estate Owned Expenses is the number of line items that decrease NOPAT for non-operating expenses associated with foreclosed assets owned or controlled by a bank. This expense does not appear directly on the income statement and is hidden in operating earnings.
COUNT_LINE_ITEM_ADJUSTMENTS_HIDDEN_NOPAT_ADJUSTMENT_OREO_PRE_TAX_DECREASE
Count of Hidden Acquisition and Merger Expenses that Increase NOPAT
HBS & MIT Sloan Data. Count of Hidden Acquisition and Merger Expenses is the number of line items that increase NOPAT related to an acquisition or merger that do not appear directly on the income statement and are hidden in operating earnings.
COUNT_LINE_ITEM_ADJUSTMENTS_HIDDEN_NOPAT_ADJUSTMENT_ACQUISITION_MERGER_PRE_TAX_INCREASE
Count of Hidden Acquisition and Merger Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Count of Hidden Acquisition and Merger Expenses is the number of line items that decrease NOPAT related to an acquisition or merger that do not appear directly on the income statement and are hidden in operating earnings.
COUNT_LINE_ITEM_ADJUSTMENTS_HIDDEN_NOPAT_ADJUSTMENT_ACQUISITION_MERGER_PRE_TAX_DECREASE
Count of Hidden Legal, Regulatory and Insurance Expenses that Increase NOPAT
HBS & MIT Sloan Data. Count of Hidden Legal, Regulatory and Insurance Expenses is the number of line items that increase NOPAT for non-operating expenses related to legal, regulatory, and insurance costs that do not appear directly on the income statement and is hidden in operating earnings.
COUNT_LINE_ITEM_ADJUSTMENTS_HIDDEN_NOPAT_ADJUSTMENT_LEGAL_REGULATORY_INSURANCE_PRE_TAX_INCREASE
Count of Hidden Legal, Regulatory and Insurance Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Count of Hidden Legal, Regulatory and Insurance Expenses is the number of line items that decrease NOPAT for non-operating expenses related to legal, regulatory, and insurance costs that do not appear directly on the income statement and is hidden in operating earnings.
COUNT_LINE_ITEM_ADJUSTMENTS_HIDDEN_NOPAT_ADJUSTMENT_LEGAL_REGULATORY_INSURANCE_PRE_TAX_DECREASE
Count of Hidden Derivative Related Expenses that Increase NOPAT
HBS & MIT Sloan Data. Count of Hidden Derivative Related Expenses is the number of line items that increase NOPAT for non-operating expenses related to derivatives that does not appear directly on the income statement. This item is hidden inside other line items that appear on the income statement and is hidden in operating earnings.
COUNT_LINE_ITEM_ADJUSTMENTS_HIDDEN_NOPAT_ADJUSTMENT_DERIVATIVE_PRE_TAX_INCREASE
Count of Hidden Derivative Related Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Count of Hidden Derivative Related Expenses is the number of line items that decrease NOPAT for non-operating expenses related to derivatives that does not appear directly on the income statement. This item is hidden inside other line items that appear on the income statement and is hidden in operating earnings.
COUNT_LINE_ITEM_ADJUSTMENTS_HIDDEN_NOPAT_ADJUSTMENT_DERIVATIVE_PRE_TAX_DECREASE
Count of Hidden Other Financing Expenses that Increase NOPAT
HBS & MIT Sloan Data. Count of Hidden Other Financing Expenses is the number of line items that increase NOPAT for non-operating expenses related to the cost of financing that does not appear directly on the income statement and is hidden in operating earnings.
COUNT_LINE_ITEM_ADJUSTMENTS_HIDDEN_NOPAT_ADJUSTMENT_OTHER_FINANCING_PRE_TAX_INCREASE
Count of Hidden Other Financing Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Count of Hidden Other Financing Expenses is the number of line items that decrease NOPAT for non-operating expenses related to the cost of financing that does not appear directly on the income statement and is hidden in operating earnings.
COUNT_LINE_ITEM_ADJUSTMENTS_HIDDEN_NOPAT_ADJUSTMENT_OTHER_FINANCING_PRE_TAX_DECREASE
Count of Hidden Other Non-Recurring Expenses that Increase NOPAT
HBS & MIT Sloan Data. Count of Hidden Other Non-Recurring Expenses is the number of line items that increase NOPAT for non-operating expense for other costs that do not appear directly on the income statement. These costs should not recur in the future, and are hidden in operating earnings.
COUNT_LINE_ITEM_ADJUSTMENTS_HIDDEN_NOPAT_ADJUSTMENT_OTHER_NON_RECURRING_PRE_TAX_INCREASE
Count of Hidden Other Non-Recurring Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Count of Hidden Other Non-Recurring Expenses is the number of line items that decrease NOPAT for non-operating expense for other costs that do not appear directly on the income statement. These costs should not recur in the future, and are hidden in operating earnings.
COUNT_LINE_ITEM_ADJUSTMENTS_HIDDEN_NOPAT_ADJUSTMENT_OTHER_NON_RECURRING_PRE_TAX_DECREASE
Count of Hidden Recurring, Non-Operating Pension Expenses that Increase NOPAT
HBS & MIT Sloan Data. Count of Hidden Recurring, Non-Operating Pension Expenses is the number of line items that increase NOPAT for non-operating expenses related to one-time pension costs that do not recur. This item is hidden inside other line items that appear on the income statement and is hidden in operating earnings.
COUNT_LINE_ITEM_ADJUSTMENTS_HIDDEN_NOPAT_ADJUSTMENT_PENSION_RECURRING_INCREASE
Count of Hidden Recurring, Non-Operating Pension Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Count of Hidden Recurring, Non-Operating Pension Expenses is the number of line items that decrease NOPAT for non-operating expenses related to one-time pension costs that do not recur. This item is hidden inside other line items that appear on the income statement and is hidden in operating earnings.
COUNT_LINE_ITEM_ADJUSTMENTS_HIDDEN_NOPAT_ADJUSTMENT_PENSION_RECURRING_DECREASE
Count of Hidden Non-Recurring Pension Expenses that Increase NOPAT
HBS & MIT Sloan Data. Count of Hidden Non-Recurring Pension Expenses is the number of line items that increase NOPAT for non-operating expense related to one-time pension costs that do not recur. This item is hidden inside other line items that appear on the income statement and is hidden in operating earnings.
COUNT_LINE_ITEM_ADJUSTMENTS_HIDDEN_NOPAT_ADJUSTMENT_PENSION_NON_RECURRING_INCREASE
Count of Hidden Non-Recurring Pension Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Count of Hidden Non-Recurring Pension Expenses is the number of line items that decrease NOPAT for non-operating expense related to one-time pension costs that do not recur. This item is hidden inside other line items that appear on the income statement and is hidden in operating earnings.
COUNT_LINE_ITEM_ADJUSTMENTS_HIDDEN_NOPAT_ADJUSTMENT_PENSION_NON_RECURRING_DECREASE
Count of Hidden Company Defined Other Expenses that Increase NOPAT
HBS & MIT Sloan Data. Count of Hidden Company Defined Other Expenses is the number of line items that increase NOPAT for costs specifically defined as other that do not appear directly on the income statement and is hidden in operating earnings.
COUNT_LINE_ITEM_ADJUSTMENTS_HIDDEN_NOPAT_ADJUSTMENT_COMPANY_DEFINED_OTHER_PRE_TAX_INCREASE
Count of Hidden Company Defined Other Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Count of Hidden Company Defined Other Expenses is the number of line items that decrease NOPAT for costs specifically defined as other that do not appear directly on the income statement and is hidden in operating earnings.
COUNT_LINE_ITEM_ADJUSTMENTS_HIDDEN_NOPAT_ADJUSTMENT_COMPANY_DEFINED_OTHER_PRE_TAX_DECREASE
Count of Reported Derivative Related Expenses that Increase NOPAT
HBS & MIT Sloan Data. Count of Reported Derivative Related Expenses that increase NOPAT is the total number of line items related to derivatives that appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_DERIVATIVE_INCREASE
Count of Reported Derivative Related Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Count of Reported Derivative Related Expenses that decrease NOPAT is the total number of line items related to derivatives that appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_DERIVATIVE_DECREASE
Count of Reported Other Financing Expenses that Increase NOPAT
HBS & MIT Sloan Data. Count of Reported Other Financing Expenses is the total number of line items that increase NOPAT related to the cost of financing that appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_OTHER_FINANCING_INCREASE
Count of Reported Other Financing Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Count of Reported Other Financing Expenses is the total number of line items that decrease NOPAT related to the cost of financing that appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_OTHER_FINANCING_DECREASE
Count of Reported Company Defined Other Non-Operating Expenses that Increase NOPAT
HBS & MIT Sloan Data. Count of Reported Company Defined Other Non-Operating Expenses is the total number of line items that increase NOPAT for costs specifically defined as other that appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_COMPANY_DEFINED_OTHER_INCREASE
Count of Reported Company Defined Other Non-Operating Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Count of Reported Company Defined Other Non-Operating Expenses is the total number of line items that decrease NOPAT for costs specifically defined as other that appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_COMPANY_DEFINED_OTHER_DECREASE
Count of Reported Acquisition and Merger Expenses that Increase NOPAT
HBS & MIT Sloan Data. Count of Reported Acquisition and Merger Expenses is the total number of line items that increase NOPAT related to an acquisition or merger that appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_ACQUISITION_MERGER_INCREASE
Count of Reported Acquisition and Merger Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Count of Reported Acquisition and Merger Expenses is the total number of line items that decrease NOPAT related to an acquisition or merger that appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_ACQUISITION_MERGER_DECREASE
Count of Reported Legal, Regulatory and Insurance Expenses that Increase NOPAT
HBS & MIT Sloan Data. Count of Reported Legal, Regulatory and Insurance Expenses is the total number of line items that increase NOPAT related to legal, regulatory, and insurance costs that appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_LEGAL_REGULATORY_INSURANCE_INCREASE
Count of Reported Legal, Regulatory and Insurance Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Count of Reported Legal, Regulatory and Insurance Expenses is the total number of line items that decrease NOPAT related to legal, regulatory, and insurance costs that appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_LEGAL_REGULATORY_INSURANCE_DECREASE
Count of Reported Interest Expense/(Income) that Increase NOPAT
Count of Reported Interest Expense/(Income) is the total number of line items that increase NOPAT related to the cost of financing that appears directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_INTEREST_INCREASE
Count of Reported Interest Expense/(Income) that Decrease NOPAT
Count of Reported Interest Expense/(Income) is the total number of line items that decrease NOPAT related to the cost of financing that appears directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_INTEREST_DECREASE
Count of Reported Expenses/(Income) from Discontinued Operations that Increase NOPAT
HBS & MIT Sloan Data. Count of Reported Expenses/(Income) from Discontinued Operations is the total number of line items that increase NOPAT associated with businesses or subsidiaries that are held for sale. These expenses appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_DISCONTINUED_OPERATIONS_INCREASE
Count of Reported Expenses/(Income) from Discontinued Operations that Decrease NOPAT
HBS & MIT Sloan Data. Count of Reported Expenses/(Income) from Discontinued Operations is the total number of line items that decrease NOPAT associated with businesses or subsidiaries that are held for sale. These expenses appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_DISCONTINUED_OPERATIONS_DECREASE
Count of Reported Losses/(Income) from Unconsolidated Subsidiaries that Increase NOPAT
Count of Reported Losses/(Income) from Unconsolidated Subsidiaries is the total number of line items that increase NOPAT associated with subsidiaries that are not consolidated within the parent company's financial statements. These expenses appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_SUBSIDIARY_UNCONSOLIDATED_INCREASE
Count of Reported Losses/(Income) from Unconsolidated Subsidiaries that Decrease NOPAT
Count of Reported Losses/(Income) from Unconsolidated Subsidiaries is the total number of line items that decrease NOPAT associated with subsidiaries that are not consolidated within the parent company's financial statements. These expenses appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_SUBSIDIARY_UNCONSOLIDATED_DECREASE
Count of Reported Foreign Currency Loss/(Gain) that Increase NOPAT
HBS & MIT Sloan Data. Count of Reported Foreign Currency Loss/(Gain) is the total number of line items that increase NOPAT related to the changes in the value of foreign currency that appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_FOREIGN_CURRENCY_INCREASE
Count of Reported Foreign Currency Loss/(Gain) that Decrease NOPAT
HBS & MIT Sloan Data. Count of Reported Foreign Currency Loss/(Gain) is the total number of line items that decrease NOPAT related to the changes in the value of foreign currency that appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_FOREIGN_CURRENCY_DECREASE
Count of Reported Non-Operating Other Real Estate Owned Expenses/(Income) that Increase NOPAT
HBS & MIT Sloan Data. Count of Reported Non-Operating Other Real Estate Owned Expenses/(Income) is the total number of line items that increase NOPAT associated with foreclosed assets owned or controlled by a bank. This expense appears directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_OREO_INCREASE
Count of Reported Non-Operating Other Real Estate Owned Expenses/(Income) that Decrease NOPAT
HBS & MIT Sloan Data. Count of Reported Non-Operating Other Real Estate Owned Expenses/(Income) is the total number of line items that decrease NOPAT associated with foreclosed assets owned or controlled by a bank. This expense appears directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_OREO_DECREASE
Count of Reported Other Non-Operating Expenses/(Income) that Increase NOPAT
HBS & MIT Sloan Data. Count of Reported Other Non-Operating Expenses/(Income) is the total number of line items that increase NOPAT for non-operating expense for other costs that appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_OTHER_INCREASE
Count of Reported Other Non-Operating Expenses/(Income) that Decrease NOPAT
HBS & MIT Sloan Data. Count of Reported Other Non-Operating Expenses/(Income) is the total number of line items that decrease NOPAT for non-operating expense for other costs that appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_OPERATING_OTHER_DECREASE
Count of Reported Write-Downs that Increase NOPAT
HBS & MIT Sloan Data. Count of Reported Write-Downs is the total number of line items for non-operating expense that increase NOPAT related to the impairment in value of a company's assets. This expense appears directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_RECURRING_WRITE_DOWN_INCREASE
Count of Reported Write-Downs that Decrease NOPAT
HBS & MIT Sloan Data. Count of Reported Write-Downs is the total number of line items for non-operating expense that decrease NOPAT related to the impairment in value of a company's assets. This expense appears directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_RECURRING_WRITE_DOWN_DECREASE
Count of Reported Restructuring Expenses that Increase NOPAT
HBS & MIT Sloan Data. Count of Reported Restructuring Expenses is the total number of line items for non-operating expense that increase NOPAT related to the reorganization of a business that appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_RECURRING_RESTRUCTURING_INCREASE
Count of Reported Restructuring Expenses that Decrease NOPAT
HBS & MIT Sloan Data. Count of Reported Restructuring Expenses is the total number of line items for non-operating expense that decrease NOPAT related to the reorganization of a business that appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_RECURRING_RESTRUCTURING_DECREASE
Count of Reported Other Non-Recurring Expenses/(Income) that Increase NOPAT
HBS & MIT Sloan Data. Count of Reported Other Non-Recurring Expenses/(Income) is the total number of line items that increase NOPAT for non-operating expense for other costs that appear directly on the income statement. These costs should not recur in the future.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_RECURRING_OTHER_INCREASE
Count of Reported Other Non-Recurring Expenses/(Income) that Decrease NOPAT
HBS & MIT Sloan Data. Count of Reported Other Non-Recurring Expenses/(Income) is the total number of line items that decrease NOPAT for non-operating expense for other costs that appear directly on the income statement. These costs should not recur in the future.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_NON_RECURRING_OTHER_DECREASE
Count of Reported Minority Interest Expenses that Increase NOPAT
Count of Reported Minority Interest Expenses is the number of line items that increase NOPAT for the non-operating expense associated with minority interest that appears directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_INTEREST_MINORITY_INCREASE
Count of Reported Minority Interest Expenses that Decrease NOPAT
Count of Reported Minority Interest Expenses is the number of line items that decrease NOPAT for the non-operating expense associated with minority interest that appears directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_EXPENSES_INTEREST_MINORITY_DECREASE
Count of Reported Loss/(Gain) from Discontinued Operations that Increase NOPAT
HBS & MIT Sloan Data. Count of Reported Loss/(Gain) from Discontinued Operations is the number of line items that increase NOPAT for after-tax non-operating expense associated with businesses or subsidiaries that are held for sale. These expenses appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_CHARGE_AFTER_TAX_DISCONTINUED_OPERATIONS_INCREASE
Count of Reported Loss/(Gain) from Discontinued Operations that Decrease NOPAT
HBS & MIT Sloan Data. Count of Reported Loss/(Gain) from Discontinued Operations is the number of line items that decrease NOPAT for after-tax non-operating expense associated with businesses or subsidiaries that are held for sale. These expenses appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_CHARGE_AFTER_TAX_DISCONTINUED_OPERATIONS_DECREASE
Count of Reported Preferred Stock Dividends that Increase NOPAT
Count of Reported Preferred Stock Dividends is the number of line items that increase NOPAT for the non-operating expense associated with preferred stock dividends that appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_DIVIDENDS_PREFERRED_INCREASE
Count of Reported Preferred Stock Dividends that Decrease NOPAT
Count of Reported Preferred Stock Dividends is the number of line items that decrease NOPAT for the non-operating expense associated with preferred stock dividends that appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_DIVIDENDS_PREFERRED_DECREASE
Count of Reported Redeemable Preferred Stock Dividends that Increase NOPAT
Count of Reported Redeemable Preferred Stock Dividends is the number of line items that increase NOPAT for the non-operating expense associated with mandatorily redeemable preferred stock dividends that appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_DIVIDENDS_PREFERRED_REDEEMABLE_MANDATORILY_INCREASE
Count of Reported Redeemable Preferred Stock Dividends that Decrease NOPAT
Count of Reported Redeemable Preferred Stock Dividends is the number of line items that decrease NOPAT for the non-operating expense associated with mandatorily redeemable preferred stock dividends that appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_DIVIDENDS_PREFERRED_REDEEMABLE_MANDATORILY_DECREASE
Count of Reported Other After-tax Charges that Increase NOPAT
HBS & MIT Sloan Data. Count of Reported Other After-tax Charges is the number of line items that increase NOPAT for the after-tax non-operating expense for other costs that appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_CHARGES_AFTER_TAX_OTHER_INCREASE
Count of Reported Other After-tax Charges that Decrease NOPAT
HBS & MIT Sloan Data. Count of Reported Other After-tax Charges is the number of line items that decrease NOPAT for the after-tax non-operating expense for other costs that appear directly on the income statement.
COUNT_LINE_ITEM_ADJUSTMENTS_CHARGES_AFTER_TAX_OTHER_DECREASE

*Indicates the datapoint is affected by stock price.

API: Fundamental Data Errors

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The requested datapoint was not found.
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