Appendix D — Abbreviations | DART – Deloitte Accounting Research Tool

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 Automater 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