Appendix G — Abbreviations
|
Abbreviation
|
Description
|
|---|---|
|
AICPA
|
American Institute of Certified Public
Accountants
|
|
ASC
|
FASB Accounting Standards Codification
|
|
ASU
|
FASB Accounting Standards Update
|
|
C&DI
|
SEC Compliance and Disclosure
Interpretation
|
|
CAM
|
common-area maintenance
|
|
CAQ
|
Center for Audit Quality
|
|
CECL
|
current expected credit loss
|
|
CIP
|
construction in process
|
|
COSO
|
The Committee of Sponsoring Organizations of
the Treadway Commission
|
|
CPI
|
consumer price index
|
|
CWIP
|
construction work-in-progress
|
|
DART
|
Deloitte Accounting Research Tool
|
|
ED
|
exposure draft
|
|
EGC
|
emerging growth company
|
|
EITF
|
Emerging Issues Task Force
|
|
FASB
|
Financial Accounting Standards Board
|
|
FDIC
|
Federal Deposit Insurance Corporation
|
|
FIN
|
FASB Interpretation Number
|
|
FRM
|
SEC Division of Corporation Finance
Financial Reporting Manual
|
|
GAAP
|
generally accepted accounting principles
|
|
GPS
|
global positioning system
|
|
HAFWP
|
how and for what purpose
|
|
IAS
|
International Accounting Standard
|
|
IASB
|
International Accounting Standards Board
|
|
ICFR
|
internal control over financial
reporting
|
|
IFRS
|
International Financial Reporting
Standard
|
|
IT
|
information technology
|
|
ITC
|
investment tax credit
|
|
JOA
|
joint operating agreement
|
|
LIBOR
|
London Interbank Offered Rate
|
|
LILO
|
lease in, lease out
|
|
LLC
|
limited liability company
|
|
MAG
|
minimum annual guarantee
|
|
MD&A
|
Management’s Discussion & Analysis
|
|
OCA
|
SEC Office of the Chief Accountant
|
|
OCC
|
Office of the Comptroller of the
Currency
|
|
PBE
|
public business entity
|
|
PCAOB
|
Public Company Accounting Oversight
Board
|
|
PP&E
|
property, plant, and equipment
|
|
PPA
|
power purchase agreement
|
|
PRVG
|
portfolio residual value guarantee
|
|
PTC
|
production tax credit
|
|
Q&A
|
question and answer
|
|
REC
|
renewable energy credit
|
|
REIT
|
real estate investment trust
|
|
ROFO
|
right of first offer
|
|
ROFR
|
right of first refusal
|
|
ROU
|
right of use
|
|
RPS
|
renewable portfolio standard
|
|
SAB
|
Staff Accounting Bulletin
|
|
SEC
|
U.S. Securities and Exchange Commission
|
|
SOX
|
Sarbanes-Oxley Act of 2002
|
|
SPE
|
special-purpose entity
|
|
TRAC
|
terminal rental adjustment clause
|
|
VIE
|
variable interest entity
|
|
VIN
|
vehicle identification number
|