Appendix D — Abbreviations
|
Abbreviation
|
Description
|
|---|---|
|
AICPA
|
American Institute of Certified Public
Accountants
|
|
AIN-APB
|
Accounting Interpretations of an APB
Opinion
|
|
APB
|
Accounting Principles Board
|
|
APIC
|
additional paid-in capital
|
|
ASC
|
FASB Accounting Standards Codification
|
|
ASR
|
Accounting Series Release
|
|
ASU
|
FASB Accounting Standards Update
|
|
CEO
|
chief executive officer
|
|
CFO
|
chief financial officer
|
|
CPI
|
consumer price index
|
|
CTO
|
chief technology officer
|
|
DLOM
|
discount for lack of marketability
|
|
DRIP
|
dividend reinvestment program
|
|
DTA
|
deferred tax asset
|
|
EBITDA
|
earnings before interest, taxes,
depreciation, and amortization
|
|
EITF
|
Emerging Issues Task Force
|
|
EPS
|
earnings per share
|
|
ESOP
|
employee stock ownership plan
|
|
ESPP
|
employee stock purchase plan
|
|
FASB
|
Financial Accounting Standards Board
|
|
FIFO
|
first in, first out
|
|
FRM
|
SEC Division of Corporation Finance’s
Financial Reporting Manual
|
|
FRR
|
Financial Reporting Release
|
|
GAAP
|
generally accepted accounting principles
|
|
GARCH
|
Generalized Autoregressive Conditional
Heteroskedasticity
|
|
IAS
|
International Accounting Standard
|
|
IBC
|
incentive-based compensation
|
|
IFRS
|
International Financial Reporting
Standard
|
|
IPO
|
initial public offering
|
|
IRC
|
Internal Revenue Code
|
|
IRR
|
internal rate of return
|
|
IRS
|
Internal Revenue Service
|
|
ISO
|
incentive stock option
|
|
LTIP
|
long-term incentive plan
|
|
MD&A
|
Management’s Discussion and Analysis
|
|
MOIC
|
multiple of invested capital
|
|
MSA
|
master supply agreement
|
|
Nasdaq
|
National Association of Securities Dealers
Automated Quotations
|
|
NQSO or NSO
|
nonqualified stock option
|
|
NYSE
|
New York Stock Exchange
|
|
OEA
|
SEC’s Office of Economic Analysis
|
|
PCAOB
|
Public Company Accounting Oversight
Board
|
|
PHLX
|
Philadelphia Exchange
|
|
RSU
|
restricted stock unit
|
|
SAB
|
SEC Staff Accounting Bulletin
|
|
SAR
|
stock appreciation right
|
|
SEC
|
U.S. Securities and Exchange Commission
|
|
SOP
|
AICPA Statement of Position
|
|
S&P 500
|
Standard & Poor’s 500 stock market
index
|
|
TSR
|
total shareholder return
|