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Module 11

Module 11. Alysha Zimmerman. Introduction. Comparables. 3 Types of Adjustments. Inventory- FIFO LIFO – No adjustment necessary Operating Leases Not on Balance Sheet Employee Stock Options Huge potential liability not recorded. Operating & Capital Lease Footnote.

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Module 11

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  1. Module 11 Alysha Zimmerman

  2. Introduction

  3. Comparables

  4. 3 Types of Adjustments • Inventory- FIFO • LIFO – No adjustment necessary • Operating Leases • Not on Balance Sheet • Employee Stock Options • Huge potential liability not recorded

  5. Operating & Capital Lease Footnote

  6. Calculation of Capital Lease IRR

  7. Capitalizing Operating Leases There is an additional liability and asset of 187 million missing from the balance sheet

  8. Employee Stock Options Footnote

  9. ESO Adjustment/Calculation There is an additional liability of $8.863 million not on the Balance Sheet

  10. Questions?

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