Related by context. Frequent words. (Click for all words.) 66 reclassify 63 reclassified 62 reclassifying 55 classification 48 classifications 47 reallocation 44 realignment 43 discontinuance 42 discontinued operations 42 revision 42 deferral 41 reevaluation 40 adjustment 40 divestiture 40 discontinuation 40 accrual 39 impairment charge 39 Discontinued Operations 39 SFAS 39 SFAS No. 38 goodwill impairment charge 38 reorganization 38 compensation expense 37 rulemaking 37 classifying 37 amortization expense 37 provision 37 goodwill impairment 37 restatement 37 reassignment 37 non recurring 36 comparability 36 exclusion 36 designation 36 reconsideration 36 decrease 36 impairment 36 downgrading 36 classified 35 impairment charges 35 phasing 35 downgrade 35 accruals 35 amendment 35 intercompany 35 unallocated 35 Other Income Expense 35 SFAS #R 35 exclude 35 Pro forma 35 discontinued 35 consolidated balance sheet 35 Excludes 34 adjustments 34 restated 34 unrealized gain 34 amortization 34 curtailment 34 Consolidated Statement 34 restructuring 34 expensing 34 extinguishment 34 reduction 34 review 34 rationalization 34 designations 34 Comprehensive Income 34 nonrecurring 34 clarification 34 declassification 34 Adjusted 34 allocation 33 reintroduction 33 categorization 33 asset impairment 33 Class B 33 reassessment 33 Consolidated 33 inclusion 33 EIS 33 FAS 33 closure 33 revocation 33 delisting 33 downward revision 33 Realignment 33 administrative expenses 33 early extinguishment 33 termination 32 valuation allowances 32 reappraisal 32 excluded 32 reconfiguration 32 revisions 32 discontinuing 32 repricing 32 accrued liabilities 32 Restated 32 prepayment 32 depreciation amortization 32 depletion