{"component": "clause", "props": {"groups": [{"size": 2, "snippet_links": [{"key": "preparation-of", "type": "clause", "offset": [11, 25]}, {"key": "unaudited-pro-forma-condensed-combined-financial-information", "type": "clause", "offset": [31, 91]}, {"key": "financial-statement-presentation", "type": "clause", "offset": [166, 198]}, {"key": "as-indicated", "type": "definition", "offset": [218, 230]}, {"key": "gaap-adjustments", "type": "definition", "offset": [265, 281]}, {"key": "not-included", "type": "clause", "offset": [286, 298]}, {"key": "total-adjustments", "type": "clause", "offset": [306, 323]}, {"key": "note-2", "type": "definition", "offset": [338, 344]}, {"key": "note-3", "type": "clause", "offset": [376, 382]}], "snippet": "During the preparation of this unaudited pro forma condensed combined financial information, certain reclassification adjustments have been made to conform Viterra\u2019s financial statement presentation to that of B\u2587\u2587\u2587\u2587\u2019\u2587 as indicated in the tables below. IFRS to U.S. GAAP adjustments are not included in the total adjustments identified in Note 2. Reclassification Adjustments; Note 3.", "samples": [{"hash": "a70uaiXXn6f", "uri": "/contracts/a70uaiXXn6f#reclassification-adjustments", "label": "Business Combination Agreement (Bunge Global SA)", "score": 34.4989738464, "published": true}, {"hash": "68gcAjm6fIc", "uri": "/contracts/68gcAjm6fIc#reclassification-adjustments", "label": "Business Combination Agreement (Bunge Global SA)", "score": 33.6885681152, "published": true}], "hash": "17f245c26286088db9d6f9585eb3a56b", "id": 1}, {"size": 2, "snippet_links": [{"key": "the-pro-forma", "type": "definition", "offset": [13, 26]}, {"key": "financial-information", "type": "clause", "offset": [53, 74]}, {"key": "line-item", "type": "clause", "offset": [183, 192]}, {"key": "historical-financial-statements", "type": "definition", "offset": [247, 278]}, {"key": "other-current-assets", "type": "clause", "offset": [318, 338]}, {"key": "lease-assets", "type": "definition", "offset": [464, 476]}, {"key": "net-other-assets", "type": "definition", "offset": [490, 506]}, {"key": "accrued-expenses", "type": "clause", "offset": [582, 598]}, {"key": "other-current-liabilities", "type": "clause", "offset": [620, 645]}, {"key": "lease-obligation", "type": "clause", "offset": [755, 771]}, {"key": "operating-lease-liability", "type": "definition", "offset": [899, 924]}, {"key": "product-revenues", "type": "clause", "offset": [925, 941]}, {"key": "cost-of-product", "type": "clause", "offset": [972, 987]}, {"key": "cost-of-goods-sold", "type": "definition", "offset": [997, 1015]}, {"key": "income-interest", "type": "definition", "offset": [1038, 1053]}, {"key": "other-income", "type": "definition", "offset": [1066, 1078]}, {"key": "debt-loss", "type": "definition", "offset": [1128, 1137]}, {"key": "settlement-of-debt", "type": "clause", "offset": [1141, 1159]}, {"key": "adjustment-to", "type": "clause", "offset": [1178, 1191]}, {"key": "of-lease", "type": "clause", "offset": [1519, 1527]}], "snippet": "In preparing the pro forma consolidated and combined financial information, the following adjustments and reclassifications were made to the scPharma\u2019s historical financial statement line item captions to conform to the presentation of MannKind\u2019s historical financial statements: Prepaid expenses Prepaid expenses and other current assets 3,654 284 (a) 3,938 Deposits and other current assets Prepaid expenses and other current assets 284 (284) (a) - Right-of-use lease assets - operating, net Other assets 1,175 303 (b) 1,478 Deposits and other assets Other assets 303 (303) (b) - Accrued expenses Accrued expenses and other current liabilities 16,082 322 (c) 16,404 Other current liabilities Accrued expenses and other current liabilities 58 (58) (c) - Lease obligation - operating, short-term Accrued expenses and other current liabilities 264 (264) (c) - Lease obligation - operating, long-term Operating lease liability Product revenues, net Commercial product sales Cost of product revenues Cost of goods sold - commercial Interest income Interest income, net Other income Other income (expense) Loss on extinguishment of debt Loss on settlement of debt\n(a) Represents an adjustment to reclassify $0.3 million of Deposits and other current assets to Prepaid expenses and other current assets.\n(b) Represent an adjustment to reclassify $1.2 million of Right-of-use lease assets - operating, net and $0.3 million of Deposits and other assets to Other assets.\n(c) Represents an adjustment to reclassify $0.3 million of lease obligation \u2013 operating, short-term and less than $0.1 million of Other current liabilities to Accrued expenses and other current liabilities.", "samples": [{"hash": "cPZkcTnFdG9", "uri": "/contracts/cPZkcTnFdG9#reclassification-adjustments", "label": "Merger Agreement (Mannkind Corp)", "score": 34.9534568787, "published": true}], "hash": "5a421cfc3bdc4a6b381f941c9745c515", "id": 2}, {"size": 1, "snippet_links": [{"key": "accounting-policies", "type": "definition", "offset": [4, 23]}, {"key": "unaudited-pro-forma-condensed-combined-financial-information", "type": "clause", "offset": [56, 116]}, {"key": "set-out", "type": "definition", "offset": [127, 134]}, {"key": "financial-statements", "type": "definition", "offset": [148, 168]}, {"key": "the-year", "type": "definition", "offset": [183, 191]}, {"key": "the-information", "type": "clause", "offset": [221, 236]}, {"key": "currently-available", "type": "definition", "offset": [237, 256]}, {"key": "preparation-of-the", "type": "clause", "offset": [418, 436]}, {"key": "consolidated-balance-sheet", "type": "definition", "offset": [670, 696]}, {"key": "financial-statement-presentation", "type": "clause", "offset": [731, 763]}, {"key": "limitations-on", "type": "clause", "offset": [957, 971]}, {"key": "availability-of-information", "type": "clause", "offset": [976, 1003]}, {"key": "date-of", "type": "clause", "offset": [1014, 1021]}, {"key": "form-8", "type": "definition", "offset": [1044, 1050]}, {"key": "more-information", "type": "clause", "offset": [1175, 1191]}], "snippet": "The accounting policies used in the preparation of this unaudited pro forma condensed combined financial information are those set out in Marvell\u2019s financial statements as of and for the year ended February 3, 2018. With the information currently available, Marvell has determined that no significant adjustments are necessary to conform Cavium\u2019s financial statements to the accounting policies used by Marvell in the preparation of the unaudited pro forma condensed combined financial information. Certain reclassification adjustments have been made to the unaudited pro forma condensed combined financial information to conform Cavium\u2019s historical unaudited condensed consolidated balance sheet as of March 31, 2018 to Marvell\u2019s financial statement presentation. The unaudited pro forma condensed combined financial information may not reflect all reclassifications necessary to conform Cavium\u2019s financial statement presentation to that of Marvell due to limitations on the availability of information as of the date of the Current Report on Form 8-K on which these financial statements are filed as an exhibit. Additional reclassification adjustments may be identified as more information becomes available.", "samples": [{"hash": "ikQ3VSdypzJ", "uri": "/contracts/ikQ3VSdypzJ#reclassification-adjustments", "label": "Merger Agreement (Marvell Technology Group LTD)", "score": 27.446269989, "published": true}], "hash": "129ca5e5d3aa341ebf41f36865c1e322", "id": 3}, {"size": 1, "snippet_links": [{"key": "financial-statement-presentation", "type": "clause", "offset": [50, 82]}, {"key": "for-purposes-of-the", "type": "clause", "offset": [93, 112]}, {"key": "unaudited-pro-forma-combined-financial-information", "type": "clause", "offset": [113, 163]}, {"key": "in-order-to", "type": "clause", "offset": [252, 263]}, {"key": "line-item", "type": "clause", "offset": [363, 372]}, {"key": "accounts-receivable", "type": "definition", "offset": [403, 422]}, {"key": "finished-products", "type": "definition", "offset": [562, 579]}, {"key": "work-in-process", "type": "definition", "offset": [592, 607]}, {"key": "total-inventories", "type": "definition", "offset": [640, 657]}, {"key": "other-assets", "type": "clause", "offset": [696, 708]}, {"key": "other-current-assets", "type": "clause", "offset": [743, 763]}, {"key": "property-and-equipment", "type": "definition", "offset": [779, 801]}, {"key": "machinery-and-equipment", "type": "definition", "offset": [882, 905]}, {"key": "plant-and-equipment", "type": "clause", "offset": [935, 954]}, {"key": "allowance-for", "type": "clause", "offset": [980, 993]}, {"key": "other-intangibles", "type": "clause", "offset": [1151, 1168]}, {"key": "accrued-liabilities", "type": "definition", "offset": [1260, 1279]}, {"key": "deferred-revenue", "type": "definition", "offset": [1295, 1311]}, {"key": "accrued-expenses", "type": "clause", "offset": [1331, 1347]}, {"key": "current-portion", "type": "definition", "offset": [1365, 1380]}, {"key": "term-debt", "type": "clause", "offset": [1389, 1398]}, {"key": "cost-of-sales", "type": "definition", "offset": [1443, 1456]}, {"key": "cost-of-products-sold", "type": "definition", "offset": [1472, 1493]}, {"key": "general-and-administrative-expenses", "type": "definition", "offset": [1520, 1555]}, {"key": "net-sales", "type": "clause", "offset": [1571, 1580]}, {"key": "other-income", "type": "definition", "offset": [1629, 1641]}, {"key": "selling-and-administrative-expenses", "type": "definition", "offset": [1653, 1688]}, {"key": "depreciation-and-amortization", "type": "definition", "offset": [1706, 1735]}, {"key": "interest-expense", "type": "definition", "offset": [1828, 1844]}, {"key": "income-before-income-taxes", "type": "definition", "offset": [2040, 2066]}, {"key": "income-tax-expense", "type": "definition", "offset": [2122, 2140]}], "snippet": "Methode has completed a preliminary review of the financial statement presentation of Grakon for purposes of the Unaudited Pro Forma Combined Financial Information. During this review, the following financial statement reclassifications were performed in order to align the presentation of \u2587\u2587\u2587\u2587\u2587\u2587\u2019s financial information with that of Methode: Financial Statement Line Item Grakon Adjustment Grakon 4(a) Accounts receivable, net $ 31.2 $ (31.2 ) $ \u2014 Accounts Receivable, Less Allowance (2018 - $0.5 and 2017 $0.6) \u2014 31.2 31.2 4(b) Inventories, net 23.3 (23.3 ) \u2014 Finished Products \u2014 11.4 11.4 Work in Process \u2014 1.8 1.8 Materials \u2014 10.1 10.1 Total Inventories \u2014 23.3 23.3 4(c) Prepaid expenses and other assets 8.9 (8.9 ) \u2014 Prepaid Expenses and Other Current Assets \u2014 8.9 8.9 4(d) Property and Equipment, net 17.2 (17.2 ) \u2014 Land \u2014 \u2014 \u2014 Buildings and Buildings Improvements \u2014 15.3 15.3 Machinery and Equipment, Gross \u2014 13.6 13.6 Property, Plant and Equipment, Gross \u2014 28.9 28.9 Less: Allowance for Depreciation \u2014 11.8 11.8 PROPERTY, PLANT AND EQUIPMENT, NET \u2014 \u2014 \u2014 4(e) Goodwill 103.8 (103.8 ) \u2014 Goodwill \u2014 103.8 103.8 4(f) Intangibles, net 87.4 (87.4 ) \u2014 Other Intangibles, Less Accumulated Amortization \u2014 87.4 87.4 4(g) Deposits 0.4 (0.4 ) \u2014 Other \u2014 0.4 0.4 4(h) Accrued liabilities 11.1 (11.1 ) \u2014 Deferred revenue 2.4 (2.4 ) \u2014 Other Accrued Expenses \u2014 13.5 13.5 4(i) Current portion of long-term debt 5.1 (5.1 ) \u2014 Short-term Debt \u2014 5.1 5.1 4(k) Cost of Sales 84.1 (84.1 ) \u2014 Cost of Products Sold \u2014 84.1 84.1 4(l) Selling, general and administrative expenses 24.6 (24.6 ) \u2014 Net Sales \u2014 (0.8 ) (0.8 ) Cost of Products Sold \u2014 0.5 0.5 Other Income, Net \u2014 \u2014 \u2014 Selling and Administrative Expenses \u2014 24.8 24.8 4(m) Depreciation and amortization 11.5 (11.5 ) \u2014 Cost of Products Sold \u2014 1.3 1.3 Amortization of Intangibles \u2014 10.2 10.2 4(n) Interest expense 5.6 (5.6 ) \u2014 Interest (Income) Expense, Net \u2014 5.6 5.6 4(o) Other (expense) income (0.1 ) 0.1 \u2014 Other Income, Net \u2014 (0.1 ) (0.1 ) 4(p) Income (Loss) Before Provision For Income Tax 16.7 (16.7 ) \u2014 Income before Income Taxes \u2014 16.7 16.7 4(q) Provision for income tax 4.2 (4.2 ) \u2014 Income Tax Expense \u2014 4.2 4.2 4(r) Cost of Sales 29.0 (29.0 ) \u2014 Cost of Products Sold \u2014 29.0 29.0 4(s) \u2587\u2587\u2587\u2587\u2587\u2587\u2587, general and administrative expenses 5.7 (5.7 ) \u2014 Cost of Products Sold \u2014 (0.5 ) (0.5 ) Other Income, Net \u2014 \u2014 \u2014 Selling and Administrative Expenses \u2014 6.2 6.2 4(t) Depreciation and amortization 3.2 (3.2 ) \u2014 Cost of Products Sold \u2014 0.8 0.8 Amortization of Intangibles \u2014 2.3 2.3 4(u) Interest expense 1.3 (1.3 ) \u2014 Interest (Income) Expense, Net \u2014 1.3 1.3 4(v) Other (expense) income (0.3 ) 0.3 \u2014 Other Income, Net \u2014 (0.3 ) (0.3 ) 4(w) Income (Loss) Before Provision For Income Tax 8.1 (8.1 ) \u2014 Income before Income Taxes \u2014 8.1 8.1 4(x) Provision for income tax 2.1 (2.1 ) \u2014 Income Tax Expense $ \u2014 $ 2.1 $ 2.1", "samples": [{"hash": "6ZxXcoskAMM", "uri": "/contracts/6ZxXcoskAMM#reclassification-adjustments", "label": "Merger Agreement (Methode Electronics Inc)", "score": 27.9062290192, "published": true}], "hash": "7786f5435199d511a18c24b6b3cf320f", "id": 4}, {"size": 1, "snippet_links": [{"key": "statement-of-operations", "type": "definition", "offset": [102, 125]}, {"key": "balance-sheet", "type": "definition", "offset": [130, 143]}, {"key": "combined-pro-forma-financial-statements", "type": "definition", "offset": [194, 233]}, {"key": "financial-statement-presentation", "type": "clause", "offset": [252, 284]}, {"key": "subsequent-to-the", "type": "clause", "offset": [303, 320]}, {"key": "review-of", "type": "clause", "offset": [388, 397]}, {"key": "accounting-policies", "type": "definition", "offset": [407, 426]}, {"key": "the-accounting", "type": "clause", "offset": [539, 553]}, {"key": "material-impact", "type": "definition", "offset": [656, 671]}, {"key": "consolidated-financial-statements", "type": "definition", "offset": [679, 712]}, {"key": "combined-company", "type": "clause", "offset": [720, 736]}, {"key": "for-the-purpose-of", "type": "definition", "offset": [795, 813]}, {"key": "unaudited-pro-forma-condensed-combined-financial-statements", "type": "clause", "offset": [814, 873]}, {"key": "net-revenue", "type": "definition", "offset": [899, 910]}, {"key": "cost-of-revenues", "type": "clause", "offset": [935, 951]}, {"key": "supply-costs", "type": "definition", "offset": [965, 977]}, {"key": "service-equipment", "type": "definition", "offset": [1007, 1024]}, {"key": "total-cost", "type": "definition", "offset": [1097, 1107]}, {"key": "cost-of-goods-sold", "type": "definition", "offset": [1146, 1164]}, {"key": "gross-profit", "type": "definition", "offset": [1194, 1206]}, {"key": "selling-and-administrative-expenses", "type": "definition", "offset": [1338, 1373]}, {"key": "depreciation-and-amortization", "type": "definition", "offset": [1409, 1438]}, {"key": "related-charges", "type": "clause", "offset": [1481, 1496]}, {"key": "transaction-expenses", "type": "clause", "offset": [1599, 1619]}, {"key": "total-operating-expenses", "type": "definition", "offset": [1698, 1722]}, {"key": "operating-income", "type": "definition", "offset": [1746, 1762]}, {"key": "interest-expense", "type": "definition", "offset": [1784, 1800]}, {"key": "property-and-equipment", "type": "definition", "offset": [1838, 1860]}, {"key": "other-income", "type": "definition", "offset": [1885, 1897]}, {"key": "other-expense", "type": "definition", "offset": [1929, 1942]}, {"key": "income-tax-benefit", "type": "clause", "offset": [2011, 2029]}, {"key": "net-loss", "type": "definition", "offset": [2050, 2058]}, {"key": "cash-and-cash-equivalents", "type": "definition", "offset": [2087, 2112]}, {"key": "accounts-receivable", "type": "definition", "offset": [2135, 2154]}, {"key": "other-receivables", "type": "clause", "offset": [2176, 2193]}, {"key": "merchandise-inventories", "type": "clause", "offset": [2260, 2283]}, {"key": "prepaid-expenses", "type": "definition", "offset": [2300, 2316]}, {"key": "other-current-assets", "type": "clause", "offset": [2339, 2359]}, {"key": "lease-assets", "type": "definition", "offset": [2437, 2449]}, {"key": "intangible-assets", "type": "clause", "offset": [2493, 2510]}, {"key": "deferred-tax-assets", "type": "clause", "offset": [2532, 2551]}, {"key": "other-assets", "type": "clause", "offset": [2574, 2586]}, {"key": "accounts-payable", "type": "definition", "offset": [2610, 2626]}, {"key": "expenses-and", "type": "clause", "offset": [2657, 2669]}, {"key": "other-current-liabilities", "type": "clause", "offset": [2670, 2695]}, {"key": "accrued-interest", "type": "clause", "offset": [2726, 2742]}, {"key": "accrued-payroll", "type": "definition", "offset": [2761, 2776]}, {"key": "deferred-revenue", "type": "definition", "offset": [2822, 2838]}, {"key": "current-portion", "type": "definition", "offset": [2863, 2878]}, {"key": "operating-lease-liability", "type": "definition", "offset": [2879, 2904]}, {"key": "finance-lease", "type": "clause", "offset": [2945, 2958]}, {"key": "term-debt", "type": "clause", "offset": [3017, 3026]}, {"key": "operating-lease-liabilities", "type": "definition", "offset": [3238, 3265]}, {"key": "deferred-income-taxes", "type": "definition", "offset": [3309, 3330]}, {"key": "other-liabilities", "type": "definition", "offset": [3342, 3359]}, {"key": "commitments-and-contingencies", "type": "definition", "offset": [3366, 3395]}, {"key": "common-stock", "type": "definition", "offset": [3407, 3419]}, {"key": "retained-earnings", "type": "definition", "offset": [3458, 3475]}, {"key": "accumulated-other-comprehensive-loss", "type": "definition", "offset": [3492, 3528]}, {"key": "line-items", "type": "clause", "offset": [3640, 3650]}, {"key": "the-total", "type": "clause", "offset": [3837, 3846]}, {"key": "expenses-of", "type": "clause", "offset": [3955, 3966]}, {"key": "administrative-costs", "type": "definition", "offset": [4112, 4132]}, {"key": "transition-expenses", "type": "definition", "offset": [4276, 4295]}, {"key": "general-and-administrative-expenses", "type": "definition", "offset": [4309, 4344]}, {"key": "depreciation-expense", "type": "definition", "offset": [4433, 4453]}, {"key": "related-to", "type": "clause", "offset": [4925, 4935]}, {"key": "return-of", "type": "clause", "offset": [4940, 4949]}, {"key": "tax-receivable", "type": "definition", "offset": [5061, 5075]}], "snippet": "Certain reclassifications have been made on a preliminary basis to the historical presentation of the statement of operations and balance sheet of Rotech included within the unaudited condensed combined pro forma financial statements to conform to the financial statement presentation of \u2587\u2587\u2587\u2587\u2587 & Minor. Subsequent to the Rotech Acquisition, \u2587\u2587\u2587\u2587\u2587 & \u2587\u2587\u2587\u2587\u2587 will perform a full and detailed review of Rotech\u2019s accounting policies and financial statements. As a result of that review, \u2587\u2587\u2587\u2587\u2587 & Minor may identify additional differences between the accounting policies and financial statement presentation of the two companies that, when conformed, could have a material impact on the consolidated financial statements of the combined company. The following tables indicate the reclassifications made for the purpose of unaudited pro forma condensed combined financial statements included in this filing: Net revenue $ 725,756 $ \u2014 $ 725,756 Cost of revenues: Product and supply costs 142,986 (142,986 ) \u2014 Patient service equipment depreciation 120,992 (120,992 ) \u2014 Operating expenses 97,117 (97,117 ) \u2014 Total cost of revenues 361,095 (361,095 ) 2(a) \u2014 Cost of goods sold \u2014 271,754 2(a), 2(b) 271,754 Gross profit 364,661 89,341 454,002 Operating Expenses: Selling, general and administrative 331,314 (331,314 ) 2(c), 2(e), 2(f) \u2014 Distribution, selling and administrative expenses \u2014 418,613 2(b), 2(d), 2(e) 418,613 Depreciation and amortization 13,711 (13,711 ) 2(c), 2(d) \u2014 Acquisition-related charges and intangible amortization \u2014 21,147 2(c) 21,147 Exit and realignment charges, net \u2014 2,006 2(f) 2,006 Transaction expenses 7,400 (7,400 ) 2(c) \u2014 Other operating expense, net \u2014 (13,859 ) 2(g) (13,859 ) Total operating expenses 352,425 75,482 427,907 Operating income 12,236 13,859 26,095 Interest expense, net 47,627 \u2014 47,627 Gain on sale of property and equipment (13,859 ) 13,859 2(g) \u2014 Other income, net (1,745 ) \u2014 (1,745 ) Total other expense 32,023 13,859 45,882 Loss before income taxes (19,787 ) \u2014 (19,787 ) Income tax benefit (1,931 ) \u2014 (1,931 ) Net loss $ (17,856 ) $ \u2014 $ (17,856 ) Cash and cash equivalents $ 52,844 $ \u2014 $ 52,844 Accounts receivable, net 54,866 \u2014 54,866 Other receivables 12,209 (12,209 ) 2(h) \u2014 Income taxes receivable 814 (814 ) 2(h) \u2014 Merchandise inventories 16,391 \u2014 16,391 Prepaid expenses 9,619 (9,619 ) 2(h) \u2014 Other current assets \u2014 22,642 2(h) 22,642 Property and equipment, net 235,855 \u2014 235,855 Operating lease assets 27,549 \u2014 27,549 Goodwill 356,941 \u2014 356,941 Intangible assets, net 50,938 \u2014 50,938 Deferred tax assets 1,493 (1,493 ) 2(i) \u2014 Other assets 5,676 1,493 2(i) 7,169 Accounts payable $ 51,551 $ \u2014 $ 51,551 Accrued expenses and other current liabilities 59,661 (59,661 ) 2(j), 2(k) \u2014 Accrued interest 172 (172 ) 2(k) \u2014 Accrued payroll and related liabilities \u2014 31,724 2(j) 31,724 Deferred revenue 16,957 (16,957 ) 2(k) \u2014 Current portion operating lease liability 12,494 (12,494 ) 2(k) \u2014 Current portion finance lease liability 25,355 (25,355 ) 2(l) \u2014 Current portion of long-term debt 26,250 25,355 2(l) 51,605 Other current liabilities \u2014 57,560 2(k) 57,560 Finance lease liability, less current portion 29,240 (29,240 ) 2(m) Long-term debt, excluding current portion 516,610 29,240 2(m) 545,850 Operating lease liabilities, excluding current portion 15,089 \u2014 15,089 Deferred income taxes, net \u2014 \u2014 \u2014 Other liabilities \u2014 \u2014 \u2014 Commitments and contingencies \u2014 Equity \u2014 Common stock \u2014 \u2014 \u2014 Paid-in capital 22,232 \u2014 22,232 Retained earnings 48,696 \u2014 48,696 Accumulated other comprehensive loss 888 \u2014 888 The following items represent certain reclassifications of the historical Rotech financial statement line items to conform to the expected financial statement line items of the combined company including:\na) Product and supply costs, patient service equipment depreciation, operating expenses, and the total cost of revenues have been combined into cost of goods sold, excluding the amount described below in b);\nb) Expenses of $89,341 recorded within cost of goods sold including certain payroll and freight expenses have been reclassified into distribution, selling, and administrative costs;\nc) Intangible amortization of $8,263 recorded within depreciation and amortization and acquisition related charges of $12,884 recorded within transition expenses and selling, general and administrative expenses have been reclassified into acquisition related charges and intangible amortization;\nd) Depreciation expense of $5,448 recorded within depreciation and amortization has been reclassified into distribution, selling and administrative expenses;\ne) Selling, general and administrative expenses have been reclassified into distribution, selling and administrative expenses;\nf) Exit and realignment charges recorded within selling, general and administrative expenses have been reclassified into exit and realignment charges, net;\ng) A gain on sale of property and equipment primarily related to the return of Philips recalled equipment has been reclassified to other operating expense, net;\nh) Other receivables, income tax receivable, and prepaid expenses have been combined into other current assets;\ni) Deferred tax assets have been combined into other assets;\nj) Accrued payroll and related liabilities of $31,724 recorded within accrued expenses and other current liabilities have been reclassified into accrued payroll and related liabilities;\nk) Other current liabilities of $27,937 recorded within accrued expenses and other current liabilities, accrued interest, deferred revenue and current portion operating lease liabilities have been combined into other current liabilities;\nl) Current portion finance lease liability has been combined into current portion of long-term debt; and\nm) Finance lease liability, less current portion has been combined into long-term debt, excluding current portion.", "samples": [{"hash": "8cfR6x5mhOe", "uri": "/contracts/8cfR6x5mhOe#reclassification-adjustments", "label": "Acquisition Agreement (Owens & Minor Inc/Va/)", "score": 34.2306632996, "published": true}], "hash": "d9e942605791f293fffc616d44af9aa8", "id": 5}, {"size": 1, "snippet_links": [{"key": "preparation-of-the", "type": "clause", "offset": [11, 29]}, {"key": "unaudited-pro-forma-condensed-combined-financial-information", "type": "clause", "offset": [30, 90]}, {"key": "preliminary-analysis", "type": "clause", "offset": [126, 146]}, {"key": "accounting-policies", "type": "definition", "offset": [209, 228]}, {"key": "balance-sheet", "type": "definition", "offset": [248, 261]}, {"key": "income-statement", "type": "definition", "offset": [266, 282]}, {"key": "at-the-time", "type": "definition", "offset": [343, 354]}, {"key": "financial-statement-presentation", "type": "clause", "offset": [650, 682]}, {"key": "the-information", "type": "clause", "offset": [775, 790]}, {"key": "available-to", "type": "definition", "offset": [801, 813]}, {"key": "detailed-information", "type": "definition", "offset": [964, 984]}], "snippet": "During the preparation of the unaudited pro forma condensed combined financial information, Huntington management performed a preliminary analysis of Cadence\u2019s financial information to identify differences in accounting policies and differences in balance sheet and income statement presentation as compared to the presentation of Huntington. At the time of preparing the unaudited pro forma condensed combined financial information, \u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587 had not identified all adjustments necessary to conform Cadence\u2019s accounting policies to \u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2019s accounting policies. \u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587 had also not identified all adjustments necessary to conform Cadence\u2019s financial statement presentation with that of \u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2019s. The adjustments represent Huntington\u2019s best estimates based upon the information currently available to Huntington and could be materially different from the amounts set forth in the unaudited pro forma condensed combined financial information once more detailed information is available.", "samples": [{"hash": "fSVnhipsgIl", "uri": "/contracts/fSVnhipsgIl#reclassification-adjustments", "label": "Merger Agreement (Huntington Bancshares Inc /Md/)", "score": 35.0602327173, "published": true}], "hash": "adc2167e1ab5c464f8fff1eea9351b9e", "id": 6}, {"size": 1, "snippet_links": [{"key": "the-reclassification", "type": "clause", "offset": [0, 20]}, {"key": "adjustments-to", "type": "clause", "offset": [21, 35]}, {"key": "income-statements", "type": "clause", "offset": [73, 90]}, {"key": "balance-sheet", "type": "definition", "offset": [95, 108]}, {"key": "review-of", "type": "clause", "offset": [194, 203]}, {"key": "financial-statements", "type": "definition", "offset": [210, 230]}], "snippet": "The reclassification adjustments to the historical presentation of RSI\u2019s income statements and balance sheet were made to conform RSI\u2019s presentation to American Woodmark\u2019s presentation. Further review of RSI\u2019s financial statements may result in additional reclassifications to conform to American Woodmark\u2019s presentation. American Woodmark does not expect that any such revision would be material. The reclassification adjustments are presented below.", "samples": [{"hash": "4mFAl2rW6VX", "uri": "/contracts/4mFAl2rW6VX#reclassification-adjustments", "label": "Merger Agreement (American Woodmark Corp)", "score": 27.1040382385, "published": true}], "hash": "39d0c8c26347cdb125e82aeabf368f0c", "id": 7}, {"size": 1, "snippet_links": [{"key": "historical-financial-information", "type": "definition", "offset": [55, 87]}, {"key": "financial-statement-presentation", "type": "clause", "offset": [110, 142]}, {"key": "unaudited-pro-forma-condensed-combined-balance-sheet", "type": "clause", "offset": [169, 221]}, {"key": "contract-assets", "type": "definition", "offset": [243, 258]}, {"key": "other-current-assets", "type": "clause", "offset": [280, 300]}, {"key": "property-and-equipment", "type": "definition", "offset": [314, 336]}, {"key": "accumulated-depreciation", "type": "clause", "offset": [345, 369]}, {"key": "intangible-assets", "type": "clause", "offset": [396, 413]}, {"key": "tax-assets", "type": "clause", "offset": [481, 491]}, {"key": "term-assets", "type": "definition", "offset": [516, 527]}, {"key": "wages-and", "type": "clause", "offset": [546, 555]}, {"key": "accrued-expenses", "type": "clause", "offset": [584, 600]}, {"key": "unaudited-pro-forma-condensed-combined-statement-of-operations", "type": "clause", "offset": [638, 700]}, {"key": "six-months", "type": "definition", "offset": [709, 719]}, {"key": "purchased-transportation", "type": "clause", "offset": [741, 765]}, {"key": "cost-of-transportation", "type": "clause", "offset": [793, 815]}, {"key": "depreciation-and-amortization", "type": "definition", "offset": [843, 872]}, {"key": "direct-operating-expense", "type": "definition", "offset": [898, 922]}, {"key": "compensation-and-benefits", "type": "definition", "offset": [978, 1003]}, {"key": "other-expenses", "type": "definition", "offset": [1027, 1041]}, {"key": "general-and-administrative-expense", "type": "clause", "offset": [1064, 1098]}, {"key": "integration-costs", "type": "clause", "offset": [1132, 1149]}, {"key": "restructuring-costs", "type": "definition", "offset": [1160, 1179]}, {"key": "interest-expense", "type": "definition", "offset": [1234, 1250]}, {"key": "the-year", "type": "definition", "offset": [2006, 2014]}, {"key": "the-reclassification", "type": "clause", "offset": [2540, 2560]}, {"key": "of-contract", "type": "clause", "offset": [2561, 2572]}, {"key": "historical-balance-sheet", "type": "definition", "offset": [2703, 2727]}, {"key": "capitalized-software", "type": "definition", "offset": [2780, 2800]}, {"key": "depreciation-to", "type": "definition", "offset": [2955, 2970]}, {"key": "historical-statements", "type": "definition", "offset": [3571, 3592]}, {"key": "combined-income", "type": "definition", "offset": [3596, 3611]}, {"key": "a-portion", "type": "definition", "offset": [3895, 3904]}], "snippet": "Certain reclassifications have been made to the Coyote historical financial information to conform to the RXO financial statement presentation. Reclassifications in the unaudited pro forma condensed combined balance sheet as of June 30, 2024: Contract assets $ 13 $ (13 ) (a) $ \u2014 Other current assets 16 13 (a) 29 Property and equipment, net of accumulated depreciation 16 49 (b) 65 Identifiable intangible assets, net of accumulated amortization 188 (49 ) (b) 139 Deferred income tax assets 1 (1 ) (c) \u2014 Other long-term assets 1 1 (c) 2 Accrued wages and withholdings 21 (21 ) (d) \u2014 Accrued expenses \u2014 21 (d) 21 Reclassifications in the unaudited pro forma condensed combined statement of operations for the six months ended June 30, 2024: Purchased transportation $ 1,124 $ (1,124 ) (e) $ \u2014 Cost of transportation and services (exclusive of depreciation and amortization) \u2014 1,134 (e)(f)(j) 1,134 Direct operating expense (exclusive of depreciation and amortization) \u2014 3 (g) 3 Compensation and benefits 122 (122 ) (f)(g)(h) \u2014 Other expenses 41 (41 ) (j) \u2014 Sales, general and administrative expense \u2014 143 (h)(j) 143 Transaction and integration costs \u2014 3 (h) 3 Restructuring costs \u2014 4 (h) 4 Investment (expense) and other (1 ) 1 (l) \u2014 Interest expense, net \u2014 1 (l) 1 Reclassifications in the unaudited pro forma condensed combined statement of operations for the six months ended June 30, 2023: Purchased transportation $ 1,365 $ (1,365 ) (e) $ \u2014 Cost of transportation and services (exclusive of depreciation and amortization) \u2014 1,375 (e)(f)(k) 1,375 Direct operating expense (exclusive of depreciation and amortization) \u2014 3 (g) 3 Compensation and benefits 163 (163 ) (f)(g)(i) \u2014 Other expenses 54 (54 ) (k) \u2014 Sales, general and administrative expense \u2014 198 (i)(k) 198 Restructuring costs \u2014 6 (i)(k) 6 Investment (expense) and other \u2014 \u2014 (m) \u2014 Other expense (income) \u2014 (1 ) (m) (1 ) Interest expense, net \u2014 1 (m) 1 Reclassifications in the unaudited pro forma condensed combined statement of operations for the year ended December 31, 2023: Purchased transportation $ 2,674 $ (2,674 ) (e) $ \u2014 Cost of transportation and services (exclusive of depreciation and amortization) \u2014 2,692 (e)(f)(k) 2,692 Direct operating expense (exclusive of depreciation and amortization) \u2014 6 (g) 6 Compensation and benefits 298 (298 ) (f)(g)(i) \u2014 Other expenses 99 (99 ) (k) \u2014 Sales, general and administrative expense \u2014 358 (i)(k) 358 Restructuring costs \u2014 15 (i)(k) 15 Investment (expense) and other (3 ) 3 (l) \u2014 Interest expense, net \u2014 3 (l) 3\na. Represents the reclassification of Contract assets as reflected in Coyote\u2019s historical combined balance sheet as of June 30, 2024 to Other current assets to conform to RXO\u2019s historical balance sheet presentation.\nb. Represents the reclassification of capitalized software from Intangible assets, net, as reflected in Coyote\u2019s historical combined balance sheet as of June 30, 2024 to Property and equipment, net of accumulated depreciation to conform to RXO\u2019s historical balance sheet presentation.\nc. Represents the reclassification of Deferred income tax assets as reflected in Coyote\u2019s historical combined balance sheet as of June 30, 2024 to Other long-term assets to conform to RXO\u2019s historical balance sheet presentation.\nd. Represents the reclassification of Accrued wages and withholdings as reflected in Coyote\u2019s historical combined balance sheet as of June 30, 2024 to Accrued expenses to conform to RXO\u2019s historical balance sheet presentation.\ne. Represents the reclassification of Purchased transportation as reflected in Coyote\u2019s historical statements of combined income (loss) for the six months ended June 30, 2024 and 2023 and the year ended December 31, 2023 to Cost of transportation and services (exclusive of depreciation and amortization) to conform to RXO\u2019s historical statement of operations presentation.\nf. Represents the reclassification of a portion of Compensation and benefits as reflected in Coyote\u2019s historical statement of combined income (loss) for the six months ended June 30, 2024 and 2023 and the year ended December 31, 2023 to Cost of transportation and services (exclusive of depreciation and amortization) to conform to RXO\u2019s historical statement of operations presentation.\ng. Represents the reclassification of a portion of Compensation and benefits as reflected in Coyote\u2019s historical statement of combined income (loss) for the six months ended June 30, 2024 and 2023 and the year ended December 31, 2023 to Direct operating expense (exclusive of depreciation and amortization) to conform to RXO\u2019s historical statement of operations presentation.\nh. Represents the reclassification of a portion of Compensation and benefits as reflected in Coyote\u2019s historical statement of combined income (loss) for the six months ended June 30, 2024 to Sales, general and administrative expense, Transaction and integration costs, and Restructuring costs to conform to RXO\u2019s historical statement of operations presentation.\ni. Represents the reclassification of a portion of Compensation and benefits as reflected in Coyote\u2019s historical statement of combined income (loss) for the six months ended June 30, 2023 and the year ended December 31, 2023 to Sales, general and administrative expense and Restructuring costs to conform to RXO\u2019s historical statement of operations presentation.\nj. Represents the reclassification of a portion of Other expenses as reflected in Coyote\u2019s historical statement of combined income (loss) for the six months ended June 30, 2024 to Cost of transportation and services (exclusive of depreciation and amortization) and Sales, general and administrative expense to conform to RXO\u2019s historical statement of operations presentation.\nk. Represents the reclassification of a portion of Other expenses as reflected in Coyote\u2019s historical statement of combined income (loss) for the six months ended June 30, 2023 and the year ended December 31, 2023 to Cost of transportation and services (exclusive of depreciation and amortization), Sales, general and administrative expense, and Restructuring costs to conform to RXO\u2019s historical statement of operations presentation.\nl. Represents the reclassification of Investment (expense) and other as reflected in Coyote\u2019s historical statement of combined income (loss) for the six months ended June 30, 2024 and the year ended December 31, 2023 to Interest expense, net to conform to RXO\u2019s historical statement of operations presentation.\nm. Represents the reclassification of Investment (expense) and other as reflected in Coyote\u2019s historical statement of combined income (loss) for the six months ended June 30, 2023 to Interest expense, net and Other expense (income) to conform to RXO\u2019s historical statement of operations presentation.", "samples": [{"hash": "eDJwOosTNnv", "uri": "/contracts/eDJwOosTNnv#reclassification-adjustments", "label": "Purchase Agreement (RXO, Inc.)", "score": 33.6885681152, "published": true}], "hash": "375c12a054bd8c04fbb58372df0fc22e", "id": 8}, {"size": 1, "snippet_links": [{"key": "preparation-of", "type": "clause", "offset": [11, 25]}, {"key": "unaudited-pro-forma-condensed-combined-financial-information", "type": "clause", "offset": [31, 91]}, {"key": "preliminary-analysis", "type": "clause", "offset": [116, 136]}, {"key": "accounting-policies", "type": "definition", "offset": [199, 218]}, {"key": "financial-statement-presentation", "type": "clause", "offset": [271, 303]}, {"key": "at-the-time", "type": "definition", "offset": [348, 359]}, {"key": "other-material", "type": "definition", "offset": [515, 529]}, {"key": "cash-and-cash-equivalents", "type": "definition", "offset": [543, 568]}, {"key": "restricted-cash", "type": "definition", "offset": [615, 630]}, {"key": "accounts-receivable", "type": "definition", "offset": [653, 672]}, {"key": "allowance-for-credit-losses", "type": "clause", "offset": [679, 706]}, {"key": "contract-assets", "type": "definition", "offset": [773, 788]}, {"key": "other-current-assets", "type": "clause", "offset": [814, 834]}, {"key": "tax-receivable", "type": "definition", "offset": [857, 871]}, {"key": "property-and-equipment", "type": "definition", "offset": [948, 970]}, {"key": "net-property", "type": "definition", "offset": [972, 984]}, {"key": "customer-relationships", "type": "clause", "offset": [1129, 1151]}, {"key": "other-intangible-assets", "type": "definition", "offset": [1179, 1202]}, {"key": "deferred-tax-assets", "type": "clause", "offset": [1285, 1304]}, {"key": "other-non", "type": "clause", "offset": [1309, 1318]}, {"key": "accounts-payable", "type": "definition", "offset": [1407, 1423]}, {"key": "short-term-debt", "type": "clause", "offset": [1453, 1468]}, {"key": "current-portion", "type": "definition", "offset": [1480, 1495]}, {"key": "accrued-liabilities", "type": "definition", "offset": [1514, 1533]}, {"key": "accrued-compensation", "type": "definition", "offset": [1553, 1573]}, {"key": "accrued-expenses", "type": "clause", "offset": [1602, 1618]}, {"key": "accrued-interest", "type": "clause", "offset": [1675, 1691]}, {"key": "contract-liabilities", "type": "definition", "offset": [1748, 1768]}, {"key": "lease-liability", "type": "clause", "offset": [1802, 1817]}, {"key": "operating-lease-liabilities", "type": "definition", "offset": [1837, 1864]}, {"key": "derivative-liabilities", "type": "definition", "offset": [1896, 1918]}, {"key": "other-current-liabilities", "type": "clause", "offset": [1923, 1948]}, {"key": "deferred-revenue", "type": "definition", "offset": [1968, 1984]}, {"key": "related-party", "type": "definition", "offset": [2062, 2075]}, {"key": "deferred-tax-liabilities", "type": "clause", "offset": [2198, 2222]}, {"key": "deferred-tax-liability", "type": "clause", "offset": [2223, 2245]}, {"key": "common-stock", "type": "definition", "offset": [2259, 2271]}, {"key": "par-value", "type": "definition", "offset": [2273, 2282]}, {"key": "capital-contribution", "type": "definition", "offset": [2314, 2334]}, {"key": "at-cost", "type": "definition", "offset": [2366, 2373]}, {"key": "accumulated-deficit", "type": "definition", "offset": [2378, 2397]}, {"key": "comprehensive-loss", "type": "definition", "offset": [2458, 2476]}, {"key": "compensation-and-other", "type": "clause", "offset": [2834, 2856]}, {"key": "related-to", "type": "clause", "offset": [2930, 2940]}, {"key": "line-item", "type": "clause", "offset": [2977, 2986]}, {"key": "loss-to", "type": "clause", "offset": [3373, 3380]}, {"key": "cost-of-revenues", "type": "clause", "offset": [3432, 3448]}, {"key": "operating-expenses", "type": "definition", "offset": [3479, 3497]}, {"key": "general-and-administrative", "type": "clause", "offset": [3508, 3534]}, {"key": "depreciation-and-amortization", "type": "definition", "offset": [3596, 3625]}, {"key": "research-and-development", "type": "definition", "offset": [3648, 3672]}, {"key": "restructuring-charges", "type": "clause", "offset": [3710, 3731]}, {"key": "transaction-expenses", "type": "clause", "offset": [3736, 3756]}, {"key": "operating-loss", "type": "definition", "offset": [3812, 3826]}, {"key": "interest-expenses", "type": "definition", "offset": [3849, 3866]}, {"key": "net-increase", "type": "definition", "offset": [3902, 3914]}, {"key": "fair-value", "type": "clause", "offset": [3929, 3939]}, {"key": "income-tax-expense", "type": "definition", "offset": [3987, 4005]}], "snippet": "During the preparation of this unaudited pro forma condensed combined financial information, management performed a preliminary analysis of \u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2019s financial information to identify differences in accounting policies compared to those of \u2587\u2587\u2587\u2587\u2587\u2587\u2587.\u2587\u2587, and differences in financial statement presentation compared to the presentation of \u2587\u2587\u2587\u2587\u2587\u2587\u2587.\u2587\u2587. At the time of preparing the unaudited pro forma condensed combined financial information, other than the adjustments described herein, \u2587\u2587\u2587\u2587\u2587\u2587\u2587.\u2587\u2587 is not aware of any other material differences. Cash and cash equivalents \u2014 2,156 (a ) 2,156 Cash 1,039 (1,039 ) (a ) \u2014 Restricted cash 1,117 (1,117 ) (a ) \u2014 Accounts receivable, less allowance for credit losses Accounts receivable, less allowance for credit losses 7,825 7,825 Contract assets \u2014 \u2014 Prepaid expenses and other current assets \u2014 416 (b ) 416 Income tax receivable 104 (104 ) (b ) \u2014 Other current assets 312 (312 ) (b ) \u2014 Non-current assets Property and equipment, net Property & equipment, net 657 657 Goodwill Goodwill 14,441 14,441 Intangible assets, net \u2014 43,457 (c ) 43,457 veriScan software, net 7,664 (7,664 ) (c ) Customer relationships, net 32,491 (32,491 ) (c ) Other intangible assets, net 3,302 (3,302 ) (c ) Right-of-use assets Right-of-use assets, net 5,807 5,807 Deferred tax assets \u2014 \u2014 Other non-current assets Other non-current assets 1,777 1,777 Liabilities & stockholder\u2019s deficit Accounts payable Accounts payable 4,275 4,275 Short term debt, including current portion of long-term debt Accrued liabilities \u2014 7,628 (d ) 7,628 Accrued compensation 4,472 (4,472 ) (d ) \u2014 Other accrued expenses 3,156 (3,156 ) (d ) \u2014 8,021 (e ) 8,021 Loan payable and accrued interest 73,720 (73,720 ) (e ) \u2014 Loan payable 65,699 (e ) 65,699 Contract liabilities \u2014 \u2014 Current portion of long-term lease liability \u2014 1,075 (f ) 1,075 Operating lease liabilities, current 1,075 (1,075 ) (f ) \u2014 Derivative liabilities \u2014 \u2014 Other current liabilities \u2014 1,246 (g ) 1,246 Deferred revenue 1,246 (1,246 ) (g ) \u2014 Non-Current liabilities Long-term debt, net \u2014 \u2014 Due to related party 10,955 10,955 Long-term lease liability \u2014 6,168 (h ) 6,168 Operating lease liabilities, non-current 6,168 (6,168 ) (h ) \u2014 Deferred tax liabilities Deferred tax liability, net 144 144 Common stock, par value \u2014 \u2014 Additional paid-in capital Capital Contribution 66,032 66,032 Treasury stocks, at cost \u2014 \u2014 Accumulated deficit Accumulated Deficit (94,728 ) 21 (i ) (94,707 ) Accumulated comprehensive loss 21 (21 ) (i ) \u2014\n(a) Reclassification of cash and restricted cash to cash and cash equivalents.\n(b) Reclassification of income tax receivable & other current assets to prepaid expenses and other current assets.\n(c) Reclassification of veriScan software, customer relationship and other intangible assets to intangible assets.\n(d) Reclassification of accrued compensation and other accrued expenses to accrued liabilities.\n(e) Reclassification of balance related to accrued interest included under the line item \u201cLoan payable and accrued interest\u201d to accrued liabilities.\n(f) Reclassification of operating lease liabilities, current to current portion of long-term lease liability.\n(g) Reclassification of deferred revenue to other current liabilities.\n(h) Reclassification of operating lease liabilities, non-current to long-term lease liability.\n(i) Reclassification of accumulated comprehensive loss to accumulated deficit. Revenue Revenue 40,649 40,649 Cost of revenues Cost of revenue 27,669 27,669 Operating expenses: Selling, general and administrative Selling, general and administrative 17,056 2,415 (a ) 19,471 Depreciation and amortization 2,415 (2,415 ) (a ) \u2014 Research and development Research and development 9,820 9,820 Restructuring charges \u2014 \u2014 Transaction expenses Transaction expenses 3,784 \u2014 3,784 Goodwill impairment Operating loss (20,095 ) \u2014 (20,095 ) Interest expenses Interest expenses, net 6,451 6,451 Net increase (decrease) in fair value of derivatives \u2014 \u2014 Other (income) expenses \u2014 \u2014 Income tax expense (benefit) Income tax (expense) benefit 164 164\n(a) Reclassification of depreciation and amortization to selling, general and administrative.", "samples": [{"hash": "ecnkKQBOjRT", "uri": "/contracts/ecnkKQBOjRT#reclassification-adjustments", "label": "Merger Agreement (BigBear.ai Holdings, Inc.)", "score": 33.234085083, "published": true}], "hash": "917dade46e2a67faafc0c603c36ab713", "id": 9}, {"size": 1, "snippet_links": [{"key": "preparation-of", "type": "clause", "offset": [11, 25]}, {"key": "unaudited-pro-forma-condensed-combined-financial-information", "type": "clause", "offset": [31, 91]}, {"key": "accounting-policies", "type": "definition", "offset": [188, 207]}, {"key": "financial-statement-presentation", "type": "clause", "offset": [260, 292]}, {"key": "cost-of-revenues", "type": "clause", "offset": [369, 385]}, {"key": "operating-expenses", "type": "definition", "offset": [418, 436]}, {"key": "general-and-administrative", "type": "clause", "offset": [447, 473]}, {"key": "depreciation-and-amortization", "type": "definition", "offset": [534, 563]}, {"key": "research-and-development", "type": "definition", "offset": [585, 609]}, {"key": "restructuring-charges", "type": "clause", "offset": [649, 670]}, {"key": "transaction-expenses", "type": "clause", "offset": [677, 697]}, {"key": "operating-loss", "type": "definition", "offset": [757, 771]}, {"key": "interest-expenses", "type": "definition", "offset": [792, 809]}, {"key": "net-increase", "type": "definition", "offset": [847, 859]}, {"key": "fair-value", "type": "clause", "offset": [874, 884]}, {"key": "income-tax-expense", "type": "definition", "offset": [936, 954]}], "snippet": "During the preparation of this unaudited pro forma condensed combined financial information, management performed an analysis of \u2587\u2587\u2587\u2587\u2587\u2587\u2587\u2019s financial information to identify differences in accounting policies compared to those of \u2587\u2587\u2587\u2587\u2587\u2587\u2587.\u2587\u2587, and differences in financial statement presentation compared to the presentation of \u2587\u2587\u2587\u2587\u2587\u2587\u2587.\u2587\u2587. Revenue Revenue 40,649 \u2014 40,649 Cost of revenues Cost of revenue 27,669 \u2014 27,669 Operating expenses: Selling, general and administrative Selling, general and administrative 17,056 2,415 (a) 19,471 Depreciation and amortization 2,415 (2,415 ) (a) \u2014 Research and development Research and development 9,820 \u2014 9,820 Restructuring charges \u2014 \u2014 \u2014 Transaction expenses Transaction expenses 3,784 3,784 Goodwill impairment \u2014 \u2014 \u2014 Operating loss (20,095 ) (20,095 ) Interest expenses Interest expenses, net 6,451 \u2014 6,451 Net increase (decrease) in fair value of derivatives \u2014 \u2014 \u2014 Other (income) expenses \u2014 \u2014 \u2014 Income tax expense (benefit) Income tax (expense) benefit 164 \u2014 164 Revenue Revenue 6,361 \u2014 6,361 Cost of revenues Cost of revenue 4,686 \u2014 4,686 Operating expenses: Selling, general and administrative Selling, general and administrative 2,607 609 (a ) 3,216 Depreciation and amortization 609 (609 ) (a ) \u2014 Research and development Research and development 1,421 \u2014 1,421 Restructuring charges \u2014 \u2014 \u2014 Transaction expenses Transaction expenses 2,730 \u2014 2,730 Goodwill impairment \u2014 \u2014 \u2014 Interest expenses Interest expenses, net 1,201 \u2014 1,201 Net increase (decrease) in fair value of derivatives \u2014 \u2014 \u2014 Other (income) expenses (3 ) (3 ) Income tax expense (benefit) Income tax (expense) benefit \u2014 \u2014 \u2014\n(a) Reclassification of depreciation and amortization to selling, general and administrative.", "samples": [{"hash": "jCufAg6y9HK", "uri": "/contracts/jCufAg6y9HK#reclassification-adjustments", "label": "Merger Agreement (BigBear.ai Holdings, Inc.)", "score": 34.0390129089, "published": true}], "hash": "c469fe6b1fd536c7049695a05c24276e", "id": 10}], "next_curs": "CmUSX2oVc35sYXdpbnNpZGVyY29udHJhY3RzckELEhZDbGF1c2VTbmlwcGV0R3JvdXBfdjU2IiVyZWNsYXNzaWZpY2F0aW9uLWFkanVzdG1lbnRzIzAwMDAwMDBhDKIBAmVuGAAgAA==", "clause": {"size": 13, "parents": [["in-the-notes-to-unaudited-pro-forma-condensed-combined-financial-statements", "in the Notes to Unaudited Pro Forma Condensed Combined Financial Statements"]], "title": "Reclassification Adjustments", "children": [], "id": "reclassification-adjustments", "related": [["capitalization-adjustments", "Capitalization Adjustments", "Capitalization Adjustments"], ["antidilution-adjustments", "Antidilution Adjustments", "Antidilution Adjustments"], ["anti-dilution-adjustments", "Anti-Dilution Adjustments", "Anti-Dilution Adjustments"], ["anti-dilution-adjustment", "Anti-dilution Adjustment", "Anti-dilution Adjustment"], ["compensation-adjustments", "Compensation Adjustments", "Compensation Adjustments"]], "related_snippets": [], "updated": "2026-01-25T05:48:17+00:00", "also_ask": [], "drafting_tip": null, "explanation": "The Reclassification Adjustments clause defines how certain amounts previously recognized in other comprehensive income are transferred to profit or loss when specific conditions are met. In practice, this clause applies to items such as gains or losses on available-for-sale financial assets or foreign currency translation differences, which are initially recorded outside of net income but may later need to be reflected in the income statement. Its core function is to ensure accurate financial reporting by preventing double counting and providing clarity on how and when these items impact a company's earnings."}, "json": true, "cursor": ""}}