Tribhovandas Bhimji Zaveri Ltd Current Portion of LT Debt & Capital Leases

Metrics similar to Current Portion of LT Debt & Capital Leases in the popular category include:

• Goodwill - This item represents the excess of purchase price paid over the fair market value of net assets acquired, net of any write downs for impairment in value. Goodwill is now no longer amortized over an estimated useful life as was being done earlier (prior to SFAS 142). Instead the balance of goodwill has to be assessed at every reporting period and a write down for impairment has to be recognized when determined. The assessment for impairment is done by applying a fair value based test.
• EBT Excl. Unusual Items - This item represents EBT Before Non Recurring Items and is arrived at after adjusting, the following, to Operating Profit (OPIN): 1. Interest Expense, Total and 2. Total Non Operating Income/(Expenses) (NOIET).
• Unusual Items - Expense incurred for charges that are deemed to be special or non-recurring.
• Other Current Liabilities - This item represents all residual data items that do not fit perfectly into any of the current liabilities categories separately categorized. If Other Current Liabilities are combined with accrued expenses or with any other liabilities, where Other Current Liabilities appear as first string and the company does not report the break up for the same, then the same will form part of this data item only.