Earnings Estimates

Provision for Doubtful Accounts represents provisions established for doubtful accounts receivable. It is usually established on the basis of maturities of receivables and the company’s experience on collecting such receivables. Since this is an asset account, Provision for Doubtful Accounts is established as a contra account to receivables and expressed in a negative figure.

Purchase of Fixed Assets is commonly referred to as Capital Expenditures. Capital Expenditures encompass all expenditures for factories and equipment that have a useful life of more than one year. These expenditures are not treated as an expense on the income statement when they are incurred. Rather, they are capitalized, meaning that they are expensed over time.

Purchase of Investments represents cash outflow on the purchase of investments in securities.

Purchase/Acquisition of Intangibles represents cash outflow on acquisition of intangibles.

Purchased Power represents the cost of purchased power, generally for electric utility companies.

Purchased R&D represents non-cash expenses from amortization of purchased research and development expenses.

Purchased R&D Written-Off represents the write-off of purchased research and development (R&D).

This item represents the write-off of purchased research and development (R&D). The item may also consist of the written-off portion of purchased R&D.

Query Market Share, Total - % represents the Company level Query Market Share percentage, as reported by the company. It shows the market share percentage specifically for query volumes of an Internet search company (Yahoo, Google etc.). It is an indicator of the search engine’s market position, with respect to the totals search/query volume during the period.

Quick Ratio represents Total Current Assets less Inventory divided by Total Current Liabilities. Quick Ratio is not available for non-detailed periods or for companies which report non-differentiated balance sheets.