IFCO, Inc other than IFCO, None, OE or OCI Flashcards

1
Q

Unearned revenue

A

None

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2
Q

Cumulative effect of change from LIFO to FIFO

A

OE other than noted

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3
Q

Unrealized loss on investment in trading securities

A

IFCO

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4
Q

Realized gain on investment in securities available for sale

A

IFCO

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5
Q

Unrealized loss on investment in securities available for sale

A

OCI

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6
Q

Cumulative effect of change from FIFO to LIFO

A

OE other than noted

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7
Q

Effect of change in estimate of useful life for a plant asset

A

IFCO

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8
Q

Estimated disposal loss on discontinued component for which operations and cash flows can be distinguished from the rest of the entity for operational and financial reporting purposes

A

Income other than IFCO

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9
Q

Deferred Tax Liability

A

None

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10
Q

Increase in unrealized pension cost

A

OCI

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11
Q

Income Tax Expense

A

IFCO

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12
Q

Restructuring Charge

A

IFCO

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13
Q

Loss from effect of a new regulation or law

A

Income other than IFCO

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14
Q

Increase in income tax due to extraordinary gain

A

Income other than IFCO

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15
Q

Stock dividend distributed

A

OE other than noted

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16
Q

Accumulated other comprehensive income

A

OE other than noted

17
Q

Dividends received on investment in securities available for sale

A

IFCO

18
Q

Dividends received on equity method investment

A

None

19
Q

Gain on disposal of plant asset

A

IFCO