Mathios Refrac Basic EPS (Cont. Ops)

Metrics similar to Basic EPS (Cont. Ops) in the financials category include:

• Goodwill - This item represents the excess of purchase price paid over the fair market value of net assets acquired, net of any write downs for impairment in value. Goodwill is now no longer amortized over an estimated useful life as was being done earlier (prior to SFAS 142). Instead the balance of goodwill has to be assessed at every reporting period and a write down for impairment has to be recognized when determined. The assessment for impairment is done by applying a fair value based test.
• Assets of Discontinued Operations, Long-term - The aggregate value of non-current assets from business segments that a company has disposed of or wants to dispose of in the near future.
• Deferred Charges, Current - A current asset arising from costs that have been paid where the benefits are deferred to a later date.
• Long-Term Debt Issued - This item represents cash inflow on issuance of any debt that is long-term in nature.