Unrealized Losses (Gains) represents paper gains and losses on available-for-sale securities. Unrealized Losses (Gains) is defined as a part of comprehensive income by SFAS 130.

Unusual Expense (Income) represents the sum of:
Purchased R&D Written-Off
Restructuring Charge
Litigation
Impairment – Assets Held for Use
Impairment – Assets Held for Sale
Other Unusual Expense (Income).

Unusual Items is applicable only if Net Income/Starting Line is income after gains/losses from unusual activities. Because the operating section of the cash flow pursues changes in cash flow from operating activities, any unusual gain/loss included in net income computation needs to be reversed.

- When an analyst improves a recommendation for a stock. Examples include changing a "hold" recommendation to a "buy" or a "sell" to a "hold" recommendation.

Utility Plant represents the gross amount of fixed assets employed by utility companies in the production of the utility, such as electric plants, distribution facilities of electricity, gas or water, etc.

Utility Plant Accumulated Depreciation represents accumulated depreciation against Utility Plant. Accumulated depreciation included in Utility Plant Accumulated Depreciation should match that included in Utility Plant). Due to the nature of Utility Plant Accumulated Depreciation as a contra account to asset, Utility Plant Accumulated Depreciation is always a negative figure.

Utility Plant, Net represents Utility Plant reduced by Utility Plant Accumulated Depreciation. Utility Plant is limited to the unique fixed assets that are employed for electric generation, distribution of electricity, gas, water, or any other regulated resources.

Utilization of Licensed Beds, Total - % represents the Company level average utilization of the licensed beds during the period, as reported by the company. It is obtained using the average patient days divided by average licensed beds divided by number of days in the period.

Value of Backlog represents the total order backlog of the company as of the end of the period.

Value of Bookings represents the total value of new orders received by the company during the period.