Metrics similar to Trust Pref. Securities in the financials category include:
Amortization of Deferred Charges (CF) - This item represents both amortization and write-off of deferred expenses. Deferred charges result from prepayment of expenses of capital nature (not represented by tangible assets) whose benefit, usually will extend over a period of years from the time of incurrence and so is carried forward for expenses in future years.
Finance Division Debt, Current - This item represents those amounts pertaining to the finance division of an Industrial template company, which are in the nature of debt and are currently payable within one year or within the operating cycle of the business, usually with interest.
Equity Method Investments - This item represents all those non-current investments held by the company, which are accounted for by the equity method of accounting.
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