Alliant Energy Corp NI per SFAS 123 (after Options)

Metrics similar to NI per SFAS 123 (after Options) in the financials category include:

• Cost of Revenues - This expense item reflects the direct costs associated with revenues including cost of goods sold.
• Deferred Foreign Taxes - This item represents the deferred amount of taxes, payable by the company to countries other than its home country. For a U.S. company, taxes deferred in another country will be deferred foreign taxes. For a non-U.S. company, taxes deferred to the US Government will be deferred foreign taxes.
• Extraordinary Item & Account Change - This item represents the extraordinary income (loss) and also includes the cumulative effect of change in the accounting policies of the company, reported by the company after net income from continuing and discontinued operations.
• Accrued Expenses - Expenses that have been incurred but not paid.