Uniphar plc Common Equity

Metrics similar to Common Equity in the popular category include:

• Amortization of Deferred Charges (CF) - This item represents both amortization and write-off of deferred expenses. Deferred charges result from prepayment of expenses of capital nature (not represented by tangible assets) whose benefit, usually will extend over a period of years from the time of incurrence and so is carried forward for expenses in future years.
• Cost of Revenues - This expense item reflects the direct costs associated with revenues including cost of goods sold.
• Treasury Stock - Common shares bought back by the issuing company and held in its treasury.
• Other Intangibles - This item represents the net values of those assets (i.e. gross intangibles less accumulated amortization), which provide future economic benefit to the enterprise but have no physical form. It also includes the combined net amount of "Goodwill and Intangibles" (i.e. gross goodwill and intangibles as reduced by the accumulated amortization), where it is not possible to separately identify net goodwill and net intangibles.