Appendix E — Abbreviations

artificial intelligence

American Institute of Certified Public Accountants

asset-liability committee

asset retirement obligation

average revenue per unit

annual run rate

Auditing Standard

FASB Accounting Standards Codification

SEC Accounting Series Release

FASB Accounting Standards Update

Basis for Conclusions

barrels of oil equivalent

SEC Compliance and Disclosure Interpretation

Center for Audit Quality

Compensation Discussion and Analysis

current expected credit loss (referring to the FASB’s credit losses standard (ASC 326))

chief executive officer

SEC’s Division of Corporation Finance, Office of the Chief Accountant

Corporation Finance Disclosure Guidance

chief financial officer

central index key

Chartered Institute of Management Accountants

chief operating decision maker

Committee of Sponsoring Organizations of the Treadway Commission

coronavirus disease 2019

commercial real estate

corporate social responsibility

disclosure controls and procedures

discount for lack of marketability

Dodd-Frank Wall Street Reform and Consumer Protection Act

deferred tax asset

earnings before interest and taxes

earnings before interest, taxes, depreciation, and amortization

earnings before interest, taxes, depreciation, amortization, and pension income

earnings before interest, taxes, depreciation, amortization, and restructuring or rent costs

SEC’s Electronic Data Gathering, Analysis, and Retrieval system

emerging growth company

FASB Emerging Issues Task Force

earnings per share

enterprise resource planning system

environmental, social, and governance

European Union

Securities Exchange Act of 1934

economic value of equity

frequently asked question

Financial Accounting Standards Board

Fixing America’s Surface Transportation Act

U.S. Food and Drug Administration

funds from operations

foreign private issuer

SEC Division of Corporation Finance’s Financial Reporting Manual

Financial Reporting Release

generally accepted accounting principles

greenhouse gas

gross merchandise value

International Accounting Standard

internal control over financial reporting

International Financial Reporting Standard

initial public offering

in-process research and development

internal rate of return

Inline eXtensible Business Reporting Language

Jumpstart Our Business Startups Act

joint venture

thousand barrels of oil equivalent

mortgage-backed securities

Management’s Discussion and Analysis

million barrels of oil equivalent

multiple of invested capital

National Association of Real Estate Investment Trusts

net asset value

named executive officer

net operating income

SEC Office of the Chief Accountant

other comprehensive income

operating income before depreciation and amortization

platform as a service

public business entity

Public Company Accounting Oversight Board

Private Company Council

postcontract customer support

principal executive officer

power, utilities, and renewables

research and development

research and experimental expenditures

renewable energy certificate

real estate investment trust

right-of-use

software as a service

SEC Staff Accounting Bulletin

Sarbanes-Oxley Act of 2002

U.S. Securities and Exchange Commission

Securities Act of 1933

selling, general, and administrative expense

special-purpose acquisition company

smaller reporting company

transportation, hospitality, and services

variable interest entity

eXtensible Business Reporting Language