GAAP Adjustments definition

GAAP Adjustments means with respect to the preparation of any relevant financial statement, the exclusion of the items described in the proviso to the second sentence of Section 6.11(a) (other than clauses (v), (vii), (xi) and (xii) of such proviso) in each case consistent with the practices used in preparation of the Transferred System Financial Statements.

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GAAP Adjustments means, as the context requires, with respect to the preparation of any relevant financial statement, (i) with respect to the Comcast Group, the exclusion of the items described in the proviso to the second sentence of Section 4.11(a) (other than clauses (A)(v) and (vi) and (B)(i), (iii) and (iv) of such proviso) in each case consistent with the practices used in preparation of the Comcast Native Financial Statements, and (ii) with respect to the TWC Group, the exclusion of the items described in the proviso to the second sentence of Section 5.11(a) (other than clauses (v), (vii), (xi) and (xii) of such proviso) in each case consistent with the practices used in preparation of the TWC Native Financial Statements.

GAAP Adjustments means all adjustments to the 2001 Audited Financial Statements required in connection with the calculation of the Adjusted 2001 Operating Income in order (i) to reflect GAAP and the other accounting methods, treatments, principles and procedures in a manner consistent with the preparation of the Company's audited financial statements for the fiscal year ended December 31, 1998 and (ii) to account for any of the following actions to the extent that such

Examples of GAAP Adjustments in a sentence

• Historical Reclassified (Note 2) IFRS to US GAAP Adjustments (Note 3) Ref Arq Ltd.

• Historical - CAD Re- classification Adjustments Notes U.S. GAAP Adjustments Notes Variperm Holdings Ltd.

• JV Accounting provided by Accounting, Reporting, Close, and Consolidation 6/30/18 Calculation and booking of US GAAP Adjustments 6/30/18 Intercompany elimination processing and consolidation entries 6/30/18 USD overrides on equity and IC investment accounts 6/30/18 Provide governance and support for code block requests based upon Hilton’s current definitions and timing.

• Promptly following the execution of this Agreement and prior to the Closing, the Company agrees to provide DoveBid and its auditors with detailed adjustments of the Company's accounts to convert the financial entries therein from OCBOA basis to United States generally accepted accounting principles ("GAAP") basis, together with detailed written explanations of each such adjustment (such adjustments and explanations, the "GAAP Adjustments").

• If any item on (or which should be reflected on) the Latest Balance Sheet is not reflected in accordance with GAAP in effect as of the Closing Date (based upon authoritative accounting pronouncements and literature), the Estimated Closing Balance and the Closing Balance Sheet and Net Working Capital will nonetheless be computed in accordance with GAAP in effect as of the Closing Date subject to the GAAP Adjustments.

• The Preliminary Closing Balance Sheet will be prepared in accordance with generally accepted accounting principles and, to the extent permitted thereby, on a basis consistent with the past practices of the Company; PROVIDED, HOWEVER, that the preparation of the Closing Balance Sheet may vary from generally accepted accounting principles by not taking into account the accruals and adjustments identified as "GAAP Adjustments" on Schedule 4.3.1(b) hereto.

• The Reclassifications and IFRS to US GAAP Adjustments columns represent the estimated adjustments made to Tembec's financial statements prepared in accordance with IFRS, in order to present them on a basis consistent with Rayonier's financial statement presentation and accounting policies under US GAAP.

• STOCK PURCHASE AGREEMENT - iii - 5 LIST OF EXHIBITS, ANNEXES AND SCHEDULES EXHIBITS Exhibit A Financial Statements Exhibit B Form of Employment Agreement Exhibit C Form of Employee Non-Competition Agreement Exhibit D Form of Opinion of Sellers' Legal Counsel Exhibit E Pro forma GAAP Adjustments ANNEXES Annex I Determination of EBIT Annex II Sellers' Disclosures Annex III Buyer's Disclosures Disclosure Schedule CORESTAFF, INC.

• The Blackwater Financial Statements have been prepared from internal-use financial statements, as adjusted by the Agreed GAAP Adjustments, such that the financial statements are in conformity with the Agreed GAAP Adjustments consistently applied and fairly present, in all material respects, the financial position, results of operations and changes in financial position of the Blackwater as of the dates and for the periods indicated.

More Definitions of GAAP Adjustments

GAAP Adjustments for a given year shall mean any purchase accounting adjustments made by the Company in compliance with Generally Accepted Accounting Principles, including but not limited to customer credits, directory revenues, deferred activation revenues, deferred activation expenses, directories expense adjustments and management fees (as such terms are commonly used by the Company).

GAAP Adjustments means, as the context requires, with respect to the preparation of any relevant financial statement, (i) with respect to the Comcast Group, the exclusion of the items described in the proviso to the second sentence of Section 4.11(a) (other than clauses (A)(v) and (vi) and (B)(i),

GAAP Adjustments means any the aggregate net dollar amount of adjusting journal entries that would be necessary in order to fairly present in accordance with GAAP, applied on a basis consistent with the audited financial statements of the Seller for the years ended December 31, 2001 and 2000, the Balance Sheet but excluding any adjustment made in relation to (a) federal or state taxes, (b) account coding, (c) depreciation depletion and amortization (DD&A), or (d) any adjustment that duplicates any other adjustment to the Purchase Price. It is agreed that (i) any amount shown on the Balance Sheet as an account receivable that has not been paid as of the Closing Date shall be deemed to be required under GAAP to be subtracted from the assets on the Balance Sheet, (ii) any liability of Sellers as of June 30, 2002 that is not recorded on the Balance Sheet shall be deemed to be required under GAAP to be added to the liabilities on the Balance Sheet, and (iii) the liabilities of Sellers required by GAAP to be shown on the Balance Sheets as of June 30, 2002 shall include Seller's good faith estimate of all Taxes, whether or not assessed as of June 30, 2002, that are based upon or measured by ownership of the Assets as of June 30, 2002 or production of Hydrocarbons through June 30, 2002. All adjustments, whether positive or negative, shall be calculated, and the net amount of adjustments determined. No positive or negative GAAP Adjustment shall be made unless the absolute value of the net amount of all such adjustments is equal to or greater than $150,000.

GAAP Adjustments means with respect to the preparation of any relevant financial statement, including the balance sheet referred to in Section 2.5(g), the exclusion of the items described in the proviso to the second sentence of Section 6.11(a) in each case consistent with the practices used in preparation of the Transferred System Financial Statements.