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| Understanding Annual Report Components | |
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| Understanding This Book | |
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| What Is an Annual Report? | |
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| Highlights, Letter, and Management's Discussion and Analysis | |
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| Financial Statements and Notes | |
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| Annual Reports on the Internet | |
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| Understanding Financial Statements | |
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| Basic Accounting Principles | |
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| Materiality | |
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| Note One | |
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| Notes on Commitments, Including Leases and Contingent Liabilities | |
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| Notes Relating to Pension and Post-Retirement Benefits | |
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| Segmental and Company-Wide Information | |
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| Management Evaluation of Disclosure Controls and Procedures | |
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| Audit Reports | |
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| Reports Required by Sarbanes-Oxley | |
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| Compilation and Review Reports | |
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| SEC Forms 10-K, 10-Q, and 8-K | |
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| Components of the Balance Sheet | |
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| Current Assets | |
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| Cash and Receivables | |
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| Inventories | |
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| Property, Plant and Equipment | |
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| Depreciation | |
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| Intangibles and Other Assets | |
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| Depletion and Amortization | |
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| Investments | |
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| Current Liabilities | |
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| Noncurrent Liabilities | |
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| Bonds and Amortization | |
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| Owners' Equity | |
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| Classes of Stock | |
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| Treasury Stock | |
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| Retained Earnings and Appropriations | |
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| Donated Capital and Subscribed Stock | |
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| Stock Issued to Employees | |
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| Income Statement Components | |
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| Sales and Other Revenues | |
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| Bad Debts | |
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| Cost of Goods Sold and Inventories | |
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| Manufacturing Costs | |
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| Operating Expenses | |
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| Discontinued Operations | |
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| Extraordinary Items | |
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| Taxes and Tax Deferrals | |
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| Comprehensive Income | |
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| Derivatives | |
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| Accrual Accounting Versus Cash Flow | |
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| Statement of Cash Flows | |
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| Consolidated Financial Statements | |
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| Quarterly Statements | |
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| Earnings Per Share | |
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| Analyzing Financial Statements | |
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| Ratio Analysis | |
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| Profitability Ratios | |
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| Activity Ratios | |
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| Liquidity Ratios | |
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| Cash Flow Ratios and Quality of Earnings | |
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| Overall (Debt and Equity) Ratios | |
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| Operating and Financial Leverage | |
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| Common Size Statements | |
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| Financial Statement Comparability | |
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| Annual Reports of Foreign Companies | |
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| Questions and Answers | |
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| Glossary | |
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| Actual Annual Report | |
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| Index | |