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Continuing education

No definition available.

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Contributions

No definition available.

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Dues and subscriptions

No definition available.

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Meal and entertainment

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The aggregate costs of keeping the property in good condition but that do not appreciably prolong the life or increase the value of the property.

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The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.

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The aggregate costs of direct communications and utilities incurred during the reporting period.

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The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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The difference between the sale price or salvage price and the book value of a property, plant, and equipment asset that was sold or retired during the reporting period. This element refers to the gain (loss).

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The aggregate costs related to general contracting services.

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The expense in the period incurred with respect to protection provided by insurance entities against risks other than risks associated with production (which are allocated to cost of sales).

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Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest.

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The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations.

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The cost of borrowed funds accounted for as interest that was charged against earnings during the period.

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Costs incurred and are directly related to generating license revenue. Licensing arrangements include, but are not limited to, rights to use a patent, copyright, technology, manufacturing process, software or trademark.

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Expenditures for planning and executing the conception, pricing, promotion, and distribution of ideas, goods, and services. Costs of public relations and corporate promotions are typically considered to be marketing costs.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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-Name Accounting Standards Codification

-Topic 944

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-Name Accounting Standards Codification

-Topic 230

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-Section 45

-Paragraph 28

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-Name Accounting Standards Codification

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-Section S99

-Paragraph 2

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-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

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-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph 38

-Subparagraph a

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-Number 51

-Paragraph A7

-Appendix A

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-Number 130

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-Glossary Other Comprehensive Income

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-Number 210

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Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.

No definition available.

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- Details

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Amount of expense associated with postage.

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A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer.

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Aggregate revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process). For financial services companies, also includes investment and interest income, and sales and trading gains.

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-Article 5

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Amount of expense associated with supplies that were used during the current accounting period.

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Expenses incurred for travel and entertainment during the period.

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The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

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-Paragraph 40

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Tresor Corp 10-K