Other Investing Activities

Metrics similar to Other Investing Activities in the financials category include:

• Accrued Interest Receivable - This item represents interest accrued (i.e. earned but not yet due) on loans, securities, certificates of deposit, or other investments. This item is available only in Banks and Thrifts.
• Current Portion of LT Debt & Capital Leases - The portion of long term debt and capital leases which is due in the upcoming year.
• Extraordinary Items - This item represents an unusual one-time gain or loss on the income statement. As per US GAAP, companies require that Extraordinary Items must be separately disclosed in the income statement, net of any related tax effects, after discontinued operations and before the cumulative effect of changes in accounting principle. Extraordinary Items as per U.S. GAAP has a different meaning than that of the dictionary meaning. Generally 'Gain/Loss on early retirement/extinguishment of debt' are reported as Extraordinary Items by U.S. companies.
• Deferred Compensation - An amount of stock set aside for purchase through employee compensation deferral plans.