Earnings Estimates

Earnings Estimates

Term
Equivalent Patient Days
Definition
Equivalent Patient Days represents actual admissions/patient days adjusted to include outpatient services. It is obtained by multiplying actual admissions/patient days by the sum of gross inpatient revenues and outpatient revenues, and dividing the result by gross inpatient revenues.
Term
ESOP Debt Guarantee
Definition
ESOP Debt Guarantee represents all transactions related to a company’s Employee Stock Ownership Plan (ESOP), such as shares/debt/loans owned by ESOP.
Term
Exchange
Definition
There are three main U.S. stock exchanges on which securities are traded. AMEX is the American Stock Exchange. NASDAQ is the National Association of Securities Dealers. NYSE is the New York Stock Exchange.
Term
Exchange
Definition
A registered marketplace where securities are traded. Securities exchanges include the New York Stock Exchange, the American Stock Exchange, and regional exchanges such as the Philadelphia Stock Exchange and the Pacific Stock Exchange. Stocks trading on a
Term
Excise Tax Receipts
Definition
Excise Taxes Receipts represents a government-levied tax on the manufacture, sale, or consumption of goods and services, and is included in the sale price, collected by the seller, and returned to the government. The tax can be imposed at any trade level and can either be a specific tax or a value-added tax (percentage of value).
Term
Excise Taxes Payments
Definition
Excise Taxes Payments represents excise taxes and any other taxes collected from customers on behalf of governing authorities and paid to the authorities. Excise Taxes Payment is used only when the company does not disclose the payment in its revenue section. If this payment is disclosed in the revenue section, Excise Tax Receipts is used.
Term
Executory Costs
Definition
Executory Costs reflects administrative, legal, and tax expense deducted from future capital lease payments to reconcile payments to present value. This item will be used when capital lease maturities are presented as gross payments (versus maturities presented at present value). It will always be reported as a negative value.
Term
Expected Rate of Return - Domestic
Definition
Expected Rate of Return- Domestic represents the estimated return on plan assets for plans based in the company’s home country.
Term
Expected Rate of Return - Domestic
Definition
Expected Rate of Return- Domestic reflects the estimated return on plan assets for plans based in the company’s home country.
Term
Expected Rate of Return - Foreign
Definition
Expected Rate of Return – Foreign represents the estimated return on plan assets for plans based in countries other than the company’s home country.