Accounting Adjustment definition

Accounting Adjustment means a material change to a Financial Reporting Measure which is not based on the accounting principles used in preparing the Company’s financial statements, such as Booked Annual Recurring Revenue, where such change results from a determination that such Financial Measure was incorrectly calculated when originally published, based on the facts that were known to management at the time of such original publication.
Accounting Adjustment means the amount recorded by the Borrower in the first fiscal quarter of 1999 as a cumulative adjustment for a change in accounting principle resulting from the required adoption of American Institute of Certified Public Accountants Statement of Position 98-5, Reporting the Costs of Start-up Activities, which requires the write-off of unamortized pre-operating and organizational costs that were previously capitalized, which amount, net of tax and after earnings from continuing operations shall not exceed $15,000,000.
Accounting Adjustment is defined in the definition of "Net Income".

Examples of Accounting Adjustment in a sentence

  • The Capital Accounting Adjustment is to ensure that the total effect on the General Fund is nil.

  • Column 7: Add Salmon Springs Hospitality Group (SSHG) Net Income Per Commission Order No. 06-250 (Docket UI 248), the net income for PGE’s affiliate SSHG is to be “credited to PGE regulated accounts.” Because PGE no longer records this net income in Other Revenue, we reflect it as a Type I Accounting Adjustment.

  • INITIATORMany roles can initiate this task, but the most common role is Accountant.SUBMITCC MANAGERThis task will always route to the CC Manager if there is a Designated or Gift worktag and the initiator is an Accountant or Payroll Accounting Adjustment Specialist (and not OSP).

  • This is reported to be a notional Income and just an Accounting Adjustment and the said revenue is reported to be not realizable from any Customer or User.

  • I can also perform bulk upload of Journals.• Accounting Adjustment.

  • Deferred Energy Accounting Adjustment Overview NRS 704.187 requires NPC and SPPC to use deferred energy accounting.

  • However, interested Bhutanese firm to be empaneled with Authority may submit their applications anytime.

  • I can adjust salary expenses originally posted in Oracle.• I can request• Accounting Adjustment for Self.

  • If the auditee has no disagreement with the findings, the next step will be to prepare a draft audit report.

  • The Commission tempered its decision based upon the existing limitations that FRCC RE faced, the need to transition from historical practices, and the caveat that such permission could be withdrawn at a later date.


More Definitions of Accounting Adjustment

Accounting Adjustment means the amount, whether positive or negative, calculated in accordance with Schedule “E”;

Related to Accounting Adjustment

  • Closing Adjustment has the meaning set forth in Section 2.04(a)(ii).

  • Final Adjustment Statement has the meaning set forth in Section 2.6(c).

  • Closing Adjustment Amount shall have the meaning set forth in Section 3.2(c).

  • True-Up Adjustment means any Semi-Annual True-Up Adjustment or Interim True-Up Adjustment, as the case may be.

  • Tax Adjustment has the meaning set forth in Section 4.7.

  • Final Adjustment has the meaning set forth in Section 10.3.B(2) hereof.

  • Final Adjustment Amount shall have the meaning set forth in Section 2.5(e).

  • Adjustment Statement has the meaning set forth in Section 2.6(a).

  • Estimated Adjustment Amount has the meaning set forth in Section 2.8(a).

  • Post-Closing Adjustment has the meaning set forth in Section 2.04(b)(ii).

  • Adjustment Amount For any Distribution Date, the difference between (A) the sum of the Class A Principal Balance and the Class B Principal Balance as of the related Determination Date and (B) the sum of (i) the sum of the Class A Principal Balance and the Class B Principal Balance as of the Determination Date succeeding such Distribution Date and (ii) the aggregate amount that would have been distributed to all Classes as principal in accordance with Section 4.01(a) for such Distribution Date without regard to the provisos in the definitions of Class B-1 Optimal Principal Amount, Class B-2 Optimal Principal Amount, Class B-3 Optimal Principal Amount, Class B-4 Optimal Principal Amount, Class B-5 Optimal Principal Amount and Class B-6 Optimal Principal Amount.

  • Post-Closing Adjustment Amount has the meaning set forth in Section 2.04(c).

  • Consolidated Working Capital Adjustment means, for any period on a consolidated basis, the amount (which may be a negative number) by which Consolidated Working Capital as of the beginning of such period exceeds (or is less than) Consolidated Working Capital as of the end of such period.

  • CPI Adjustment means the quotient of (i) the CPI for the month of January in the calendar year for which the CPI Adjustment is being determined, divided by (ii) the CPI for January of 2007.

  • Billing Adjustment Credit To provide Customer the benefit of the rates and discounts in the Amendment as of the Effective Date and until such rates and discounts are implemented, the Company shall provide Customer with a one-time billing adjustment credit equal to $50,378.70, plus applicable taxes and surcharges. This credit shall compensate Customer for the difference between the Tariff/Guide/list rates invoiced during the 1st full billing cycle following Customer's signature date above and the rates and discounts in this Agreement.

  • Net Adjustment Amount means an amount, which may be positive or negative, equal to the Closing Net Working Capital as finally determined pursuant to this Section 2.9 minus the Preliminary Net Working Capital as set forth on the Preliminary Closing Statement;

  • Accounting Statement means for each financial year, the following statements, namely-

  • Net Working Capital Adjustment Amount means an amount, which may be a positive or negative number, equal to the Net Working Capital as of the Effective Time minus the Net Working Capital Threshold.

  • Net Working Capital Adjustment means (a) the amount by which Net Working Capital as of immediately prior to the Closing exceeds Target Net Working Capital or (b) the amount by which Net Working Capital as of immediately prior to the Closing is less than Target Net Working Capital, in each case, if applicable; provided, that any amount which is calculated pursuant to clause (b) above shall be deemed to be a negative number.

  • Related Adjustment means, in determining any LIBOR Successor Rate, the first relevant available alternative set forth in the order below that can be determined by the Administrative Agent applicable to such LIBOR Successor Rate:

  • Estimated Working Capital Adjustment means the amount by which the Estimated Working Capital is greater or less than the Base Working Capital, any such excess amount being treated as a positive number and any shortfall being treated as a negative number;

  • Accounting Year means the financial year commencing from the first day of April of any calendar year and ending on the thirty-first day of March of the next calendar year;

  • Cost of Living Adjustment means the percentage (if any) by which the Consumer Price Index for the month of October preceding the adjustment ex- ceeds the Consumer Price Index for the month of October one year before the month of October preceding date of the adjustment.

  • Working Capital Adjustment Amount has the meaning set forth in Section 2.1(b)(ii). Section 1.2

  • Principal Adjustment In the event that the Class B-1 Optimal Principal Amount, Class B-2 Optimal Principal Amount, Class B-3 Optimal Principal Amount, Class B-4 Optimal Principal Amount, Class B-5 Optimal Principal Amount or Class B-6 Optimal Principal Amount is calculated in accordance with the proviso in such definition with respect to any Distribution Date, the Principal Adjustment for such Class of Class B Certificates shall equal the difference between (i) the amount that would have been distributed to such Class as principal in accordance with Section 4.01(a) for such Distribution Date, calculated without regard to such proviso and assuming there are no Principal Adjustments for such Distribution Date and (ii) the Adjusted Principal Balance for such Class.

  • Working Capital Adjustment shall have the meaning set forth in Section 3.5(c)(i).