Metrics similar to Common Equity in the popular category include:
Interest Expense - The costs incurred from non-operating borrowings for the given period.
Minority Interest in Earnings - The reporting company's share of ownership in another company by including income or loss of the company as a portion of Net Income.
Other Financing Activities - This item represents all other financing cash flows, not included in any specific data item.
Owner Earnings - A measure of free cash flow made famous by Warren Buffett when he wrote about it in Berkshire Hathaway's annual report in 1986. Mr. Buffett stated that the value of a company is the present value of owner earnings expected to occur over the life of a business, less any reinvestment of earnings.
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