Metrics similar to Gain (Loss) on Sale of Assets (REIT) in the financials category include:
Cash from Operations - Represents the amount of cash generated or consumed by a company's core business operations
Minority Interest, Total - The book value of the reporting company's share of ownership in another company.
Trust Pref. Securities - This item represents a specific type of security possessing characteristics of both equity and debt securities. A company creates trust-preferred security by creating a subsidiary trust and providing funds through loans to the parent company. The trust issues mandatory redeemable preferred securities and the proceeds are invested by the trust in the subordinated debentures of the company, which are the sole assets of the trust. On maturity the company repays the debentures and the Trust in turn uses these amounts to redeem the preferred securities. The interest flows back through the subsidiary to the preferred shareholders. Because the interest paid to the trust is tax-deductible, and the subsidiary is not taxed on the interest received because it flows to the shareholders, the company may realize significant tax benefits.
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