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accretion expense
6.057 documents for accretion expense
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Because of the great subjectivity required in determining the fair value of an asset retirement obligation (ARO) and its subsequent accretion expense under SFAS No. 143, a new opportunity exists for managing earnings. Prior research provides evidence that earnings management is related to company characteristics, such as leverage, firm size, and operating performance. For a sample of oil, gas, and energy companies, the current study tests for possible relationships between these characteristics and the propensity for companies to manage earnings via the level of accretion expense recorded. Results suggest that earnings management exists in the application of SFAS No. 143 and, more importantly, that earnings management is closely related to company size and operating performance. Larger,...
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...Selling, general and administrative expenses were moderately higher in 2005 than in the prior y... and intangible assets 63,245 - - Accretion expense on exchangeable debentures 23 - - Future i...
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...-product credits (0.3) (0.1) (0.9) (1.2) Accretion expense at gold operating mines (0.3) (0.5) (1.7) ...
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...A. This account shall include revenues, expenses, gains, and losses that are properly includable in...B. The utility shall charge the accretion expense to Account 411.10, Accretion Expense, for ...
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...--------------- 7,259 9,348 17,199 18,796 Expenses Operating costs 5,250 5,785 11,515 10,835 Depletio... compensation expense 134 193 3,450 915 Accretion expense 108 101 215 203 Gain on disposal of invest...
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..., amortization and reclamation expenses. Total Production Costs for 2003 have been revised... expense 117 180 3,567 1,095 Accretion expense 107 102 322 305 Gain on disposal of invest...
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... currency) and an $11.5 million interest expense charge. General and administrative expenses were $...13,672. 6,978. 100. Accretion expense - accrued site closure costs. 646. 369. -....
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... (b) The service company must charge the accretion expense to account 411.10, Accretion expense (§ 3...
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...Deferred charges. 12,391. -. Prepaid expenses and other assets. 7,540. 1,759. Total current asse...(305). (83). (670). (239). (1,200). Accretion expense. (240). (216). (715). (695). (2,882). Oper...
