Earnings Estimates

When a company reports its tax provision segmented by geographic location of tax jurisdiction, any tax provision attributable to nondomestic tax jurisdictions will be classified as Foreign Tax.

When a company reports its income tax provision segmented between current and deferred taxes, any items attributable to its foreign tax jurisdictions, but not allocated to either current or deferred, will be classified as Foreign Tax – Other.

Fuel – Inventory represents fuel in storage as an inventory for electric utility companies. This is an important cost factor to electric power companies when oil prices are fluctuating in the global market.

Fuel Consumed, Liters captures the total volume of fuel consumed by the airlines, in liters.

Fuel Cost per Liter captures the unit cost of each liter of fuel consumed by the airline. This is obtained using total aircraft fuel costs (excluding fuel taxes) divided by the total number of fuel liters consumed.

Fuel Expense represents costs of fuel used for generating electricity, water, or steam for distribution by utility companies.

Fuel Purchased for Resale represents the cost of gas purchased for resale by gas utility companies.

Presents funding status of plan. Funded Status is determined by deducting the Projected Benefit Obligation from the fair value of plan assets. This is the “headline” number cited when a company’s pension plan is considered “under funded”. A fully funded plan has sufficient assets to pay all current and future benefits. An underfunded plan does not have enough assets to pay all benefits. Unfunded benefit liability is the amount of promised pension benefits that exceed a plan’s assets.

Funded Status – Foreign represents the funding status of plan. Funded Status is determined by deducting the Projected Benefit Obligation from the fair value of plan assets. This is the “headline” number cited when a company’s pension plan is considered “under funded”. A fully funded plan has sufficient assets to pay all current and future benefits. An underfunded plan does not have enough assets to pay all benefits. Unfunded benefit liability is the amount of promised pension benefits that exceed a plan’s assets.

Funded Status – Post-Retirement represents funding status of plan. Funded Status is determined by deducting the Projected Benefit Obligation from the fair value of plan assets. This is the “headline” number cited when a company’s pension plan is considered “under funded”. A fully funded plan has sufficient assets to pay all current and future benefits. An underfunded plan does not have enough assets to pay all benefits. Unfunded benefit liability is the amount of promised pension benefits that exceed a plan’s assets.