Accounts Receivables represents changes in accounts receivable during the period. An increase in accounts receivable has a negative impact on cash flow from operating activities, and vice versa.

Accounts Receivable – Trade, Gross represents receivables from sales of trading assets (such as inventories) or from services provided. Trade accounts receivable are restricted to “current” assets, where “current” is defined as one year or one operating cycle of the company, whichever is longer. This information is classified as Accounts Receivable – Trade, Gross only when it is presented as such on the company’s balancesheet or in its notes.

Accounts Receivable – Trade, Net represents claims held against customers for goods sold or services rendered as part of normal business operations.

Accrued Expenses represents operational expenses accrued, but not yet paid. As current liabilities, such expenses are expected to be paid within one year or one operating cycle, whichever is longer.

Accrued Expenses represents changes in accrued expenses during the period. An increase in accrued expenses has a positive impact on cash flow from operating activities, and vice versa. When not delineated separately, Accrued Expenses is classified as Accounts Payable/Accrued.

Accrued Investment Income represents investment income accrued, but not yet received. Investment income in insurance companies is an integral part of operating revenue.

Cumulative net pension cost accrued in excess of the employer’s contributions for plans based in the company’s home country.

Cumulative net pension cost accrued in excess of the employer’s contributions for plans based in countries other than the company’s home country.

Cumulative net pension cost accrued in excess of the employer’s contributions for Post-Retirement plans.

Accumulated Depletion represents the accumulated value of erosion of land over its useful life. Accumulated Depletion has been used historically, but is being discontinued.