Metrics similar to Net Interest Expenses in the financials category include:
Unfunded Vested Pension Liabilities - This item represents the total projected benefits, vested and non-vested payable by an employer to an employee in respect of defined benefit pension plans (Both Domestic and Foreign Plans).
Merger & Restructuring Charges - This item represents the sum of one-time Merger and Restructuring charges incurred by the company.
Capital Expenditures - The overall change in capital expenditures and sales of plant, property and equipment. This field is used if a company does not report separately sales and purchases of plant, property and equipment or is calculated as the sum of purchases and sales of PP&E
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.
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This item represents the interest expense net of interest income.
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