GAAP
45 definitions

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Generally Accepted Accounting Principles are the rules and practices required to be followed in keeping financial records and books of account.

FK Reading Ease
24.4

FK Grade Level
College
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  • "GAAP" means generally accepted accounting principles in the United States of America.
    FK Reading Ease
    11.4

    FK Grade Level
    College
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  • "GAAP" means accounting principles generally accepted in the United States of America set forth in the opinions and pronouncements of the Accounting Principles Board of the American Institute of Certified Public Accountants and statements and pronouncements of the Financial Accounting Standards Board or in such other statements by such other entity as have been approved by a significant segment of the accounting profession, which are in effect as of the date of determination.
    FK Reading Ease
    -21.4

    FK Grade Level
    Graduate School
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  • "GAAP" means generally accepted accounting principles as in effect from time to time in the United States, consistently applied, subject to Section 1.2 below.
    FK Reading Ease
    29

    FK Grade Level
    College
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  • "GAAP" means generally accepted accounting principles in effect in the United States of America as of the date of this Agreement.
    FK Reading Ease
    32.4

    FK Grade Level
    College
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  • “GAAP” means generally accepted accounting principles in the United States set forth in the opinions and pronouncements of the Accounting Principles Board and the American Institute of Certified Public Accountants and statements and pronouncements of the Financial Accounting Standards Board or such other principles as may be approved by a significant segment of the accounting profession in the United States, that are applicable to the circumstances as of the date of determination, consistently applied.

    FK Reading Ease
    -28.3

    FK Grade Level
    Graduate School
  • Flag
  • “GAAP” means generally accepted accounting principles in the United States set forth in the opinions and pronouncements of the Accounting Principles Board and the American Institute of Certified Public Accountants and statements and pronouncements of the Financial Accounting Standards Board or such other principles as may be approved by a significant segment of the accounting profession in the United States, that are applicable to the circumstances as of the date of determination, consistently applied.

    FK Reading Ease
    -28.3

    FK Grade Level
    Graduate School
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  • “GAAP” means generally accepted accounting principles in the United States of America as in effect as of the Closing Date, including those set forth in the opinions and pronouncements of the Accounting Principles Board of the American Institute of Certified Public Accountants and statements and pronouncements of the Financial Accounting Standards Board or in such other statements by such other entity as approved by a significant segment of the accounting profession. Except as otherwise specifically provided in the indenture, all ratios and computations contained or referred to in the indenture shall be computed in conformity with GAAP applied on a consistent basis. For clarity purposes, in determining whether a lease is a Capitalized Lease or an operating lease and whether interest expense exists, such determination shall be made in accordance with GAAP as in effect on the date of the indenture.
    FK Reading Ease
    4.3

    FK Grade Level
    Graduate School
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  • "GAAP" means the generally accepted accounting principles in the United States in effect from time to time, applied on a consistent basis both as to classification of items and amounts.
    FK Reading Ease
    29.7

    FK Grade Level
    Graduate School
  • Flag
  • "GAAP" means generally accepted accounting principles set forth in the opinions and pronouncements of the Accounting Principles Board of the American Institute of Certified Public Accountants and statements and pronouncements of the Financial Accounting Standards Board or in such other statements by such other entity as have been approved by a significant segment of the accounting profession, which are in effect from time to time.
    FK Reading Ease
    -10.1

    FK Grade Level
    Graduate School
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