Long-Term Debt Repaid - This item represents cash outflows towards repayment of any debt that is long-term in nature.
Comprehensive Income and Other - This item represents the residuary line items forming part of the shareholder's equity block which do not perfectly fit into any specific category or head.
Extraordinary Items - This item represents an unusual one-time gain or loss on the income statement. As per US GAAP, companies require that Extraordinary Items must be separately disclosed in the income statement, net of any related tax effects, after discontinued operations and before the cumulative effect of changes in accounting principle. Extraordinary Items as per U.S. GAAP has a different meaning than that of the dictionary meaning. Generally 'Gain/Loss on early retirement/extinguishment of debt' are reported as Extraordinary Items by U.S. companies.
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Amounts payable to vendors extended as a line of credit for normal business purchases.
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