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The portion of the assets acquired for cash that exceed the historical net carrying value as part of a transaction between entities under common control.

No definition available.

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Allocated borrowings of long-term debt under credit agreements representing an increase (decrease) in cash flows from financing activities.

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The cash payment portion of the aggregate consideration, consisting of cash and the issuance of IDR units, transferred in exchange for the contribution of the legacy system to the entity, in a transaction that was not accounted for as a business combination since it is considered to be the predecessor of the entity.

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No definition available.

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Amount of noncash expense included in interest expense to issue debt and obtain financing associated with the related debt instruments. Alternate captions include noncash interest expense.

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Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill.

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The cash inflow associated with the acquisition of business during the period (for example, cash that was held by the acquired business).

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Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Includes effect from exchange rate changes.

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Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.

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The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.

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Amount of gain (loss) on sale or disposal of property, plant and equipment assets, including oil and gas property and timber property.

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Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.

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The portion of profit or loss for the period which is attributable to the parent.

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The increase (decrease) during the reporting period in the amounts payable to vendors for goods and services received and the amount of obligations and expenses incurred but not paid.

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The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.

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The increase (decrease) during the reporting period in current receivables (due within one year or one operating cycle) to be collected from an entity that is controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership.

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The increase (decrease) in current obligations (due within one year or one operating cycle) owed to an entity that is controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership.

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Change in the balance of the gas balancing receivable account. Gas imbalances occur when the entity sells more or less than its entitled ownership percentage of total gas production. If the entity receives less than it is entitled, the underproduction is recorded as a receivable.

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No definition available.

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The increase (decrease) during the reporting period in other current operating assets not separately disclosed in the statement of cash flows.

No definition available.

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The increase (decrease) during the reporting period in other noncurrent operating assets not separately disclosed in the statement of cash flows.

No definition available.

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The increase (decrease) during the reporting period in other noncurrent operating liabilities not separately disclosed in the statement of cash flows.

No definition available.

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No definition available.

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Amount of cash inflow (outflow) of financing activities, excluding discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.

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Amount of cash inflow (outflow) of investing activities, excluding discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.

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No definition available.

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Amount of cash inflow (outflow) from operating activities, excluding discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.

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Cash outflow to owners or shareholders, excluding ordinary dividends. Includes special dividends.

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The cash outflow paid to third parties in connection with debt origination, which will be amortized over the remaining maturity period of the associated long-term debt.

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The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.

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The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.

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The cash inflow from developers, builders, governmental agencies and municipalities that provide the entity with cash to extend its construction services to their properties.

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The cash inflow from the issuance of common limited partners units during the period.

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The cash inflow from a debt initially having maturity due after one year or beyond the operating cycle, if longer.

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The cash inflow from the capital received in cash from a partner in a partnership during the period.

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The cash inflow from the sale of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale.

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The cash outflow for debt initially having maturity due after one year or beyond the normal operating cycle, if longer.

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The noncash expense that represents the cost of restricted stock or unit distributed to employees as compensation.

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