Metrics similar to Common Equity in the popular category include:
Goodwill - This item represents the excess of purchase price paid over the fair market value of net assets acquired, net of any write downs for impairment in value. Goodwill is now no longer amortized over an estimated useful life as was being done earlier (prior to SFAS 142). Instead the balance of goodwill has to be assessed at every reporting period and a write down for impairment has to be recognized when determined. The assessment for impairment is done by applying a fair value based test.
Total Liabilities - The total value of all possible claims against the corporation.
Gross Property Plant And Equipment - The sum of all gross property, plant & equipment fields. Where companies do not report a breakdown of plant, property, & equipment, the value is entered in this field alone.
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