A

• Accounting Changes 1-4, 2-44, 2-64, 4-5, 10-13, 11-1, 11-7
• Accounting Estimates 11-10, 11-11
• Accounting Standards Codification 1-1, 3-3
• Accounting Standards Update 1-3, 2-1, 2-37, 3-6, 4-2
• Applicable Tax Rate 10-6, 10-7
• ASU 1-3, 1-12, 2-2, 2-3, 2-4, 2-5, 2-6, 2-7, 2-8, 2-9, 2-10, 2-11, 2-12, 2-13, 2-14, 2-16, 2-18, 2-19, 2-20, 2-22, 2-23, 2-24, 2-25, 2-26, 2-27, 2-28, 2-29, 2-30, 2-31, 2-32, 2-33, 2-34, 2-36, 2-37, 2-38, 2-39, 2-40, 2-41, 2-42, 2-43, 2-44, 2-45, 2-46, 2-47, 2-48, 2-49, 2-50, 2-51, 2-52, 2-53, 2-54, 2-55, 2-56, 2-57, 2-58, 2-59, 2-60, 2-61, 2-62, 2-63, 2-64, 2-65, 2-66, 2-67, 2-68, 2-69, 3-4, 3-5, 3-6, 3-7, 3-8, 3-9, 3-10, 3-12, 3-14, 4-1, 4-2, 4-3, 4-5, 4-6, 4-11, 4-12, 4-14, 5-2, 6-2, 6-3, 6-12, 6-13, 6-14
• Average Accumulated Expenditure 8-9

B

• Balance Sheet 1-5, 2-2, 2-4, 2-5, 2-13, 2-15, 2-40, 3-14, 3-15, 6-14, 8-6, 8-7, 9-2, 9-3, 9-4, 9-5, 9-6, 10-2, 10-9, 12-1, 12-2, 12-4, 12-5, 12-10, 12-11, 12-13, 12-16
• Business Combinations 1-6, 2-22, 2-36, 3-7, 3-8, 3-9, 3-10, 8-2, 10-4
• Business Segment 9-2

C

• Callable 2-46, 9-3, 9-4, 12-4
• capital lease 12-15
• Capitalization Period 8-7, 8-8, 8-9
• Capitalization Rate 8-8, 8-9
• Carrybacks 10-2
• Carryforwards 10-2, 10-3, 10-6, 10-8, 10-11, 10-12, 10-13
• Cash and Cash Equivalents 1-5, 2-20, 2-21, 12-11, 12-12, 12-16
• Cash Flow Hedges 3-5, 12-7
• Cash Flow Statement 12-11, 12-13, 12-14, 12-15
• Compensatory 12-14
• Comprehensive Income 1-4, 2-3, 2-5, 2-6, 2-36, 2-37, 2-38, 2-49, 2-51, 2-55, 2-56, 2-58, 2-59, 4-3, 10-10, 10-13, 11-2, 12-1, 12-6, 12-7, 12-8, 12-9, 12-10, 12-11
• Computer Software 11-14
• consideration 4-8, 4-10
• Consolidated Financial Statements 2-20, 6-14, 11-7
• Consolidation 1-6, 2-3, 2-25, 2-63, 2-65, 2-69, 3-6, 3-7, 11-6
• Contingencies 1-5, 11-1, 11-14, 11-15, 11-16, 11-17
• contracts 2-24, 2-25, 2-30, 2-40, 2-54, 2-55, 2-56, 2-59, 2-67, 4-2, 4-4, 4-6, 4-7, 4-12, 4-13, 5-3, 5-8, 5-10, 5-12, 5-15, 6-3, 7-5, 8-10, 10-1, 10-8, 11-6, 12-1, 12-5
• contracts with customers 2-24, 2-25, 2-29, 4-2, 4-4, 4-7, 4-12, 6-3
• Convergence 1-8, 1-9, 1-10, 1-12, 4-3, 4-6
• Convertible Debt 3-3, 9-7, 9-8
• customer 4-8, 4-9

D

• Debt 1-5, 2-3, 2-4, 2-6, 2-9, 2-10, 2-17, 2-18, 2-21, 2-31, 2-36, 2-40, 2-41, 2-46, 3-3, 3-8, 3-14, 3-15, 4-4, 4-5, 6-6, 6-8, 8-7, 9-1, 9-2, 9-3, 9-4, 9-5, 9-6, 9-7, 9-8, 9-9, 9-10, 11-3, 12-3, 12-4, 12-7, 12-9, 12-12, 12-13, 12-14, 12-15, 12-17
• Debt and Equity Securities 12-13
• Debt Extinguishment 2-18, 12-13
• Deferred Tax Assets and Liabilities 2-2, 2-38, 10-6, 10-7, 10-9
• Defined Benefit Pension Plan 11-2, 12-12
• Derivative 2-8, 6-13, 12-7, 12-14
• Derivatives and Hedging 1-6, 2-8, 2-9, 2-36, 2-37, 2-47, 2-48, 2-61, 2-62, 3-3, 3-4, 4-2, 4-5, 7-5
• Direct Approach 12-15
• Discount Rate 2-55
• Discounts 4-10
• Disposal 1-5, 7-4, 7-5, 7-6, 7-7, 7-8, 8-2, 8-3, 8-6

E

• Earnings per Share 1-4, 3-3
• Emerging Issues Task Force 1-1, 1-2, 1-3, 1-13, 2-7, 2-8, 2-9, 2-16, 2-20, 2-28, 2-37, 2-38, 2-39, 2-44, 3-10, 4-2, 4-3, 4-5

F

• FAF 1-1, 1-2, 1-3
• fair value 2-3, 2-4, 2-5, 2-6, 2-11, 2-12, 2-23, 2-24, 2-27, 2-30, 2-40, 2-43, 2-48, 2-49, 2-52, 2-53, 2-54, 2-55, 2-56, 2-57, 2-58, 2-59, 2-62, 2-67, 2-68, 3-3, 3-6, 3-8, 3-9, 6-1, 6-2, 6-3, 6-4, 6-5, 6-6, 6-7, 6-8, 6-9, 6-10, 6-11, 6-12, 6-13, 6-14, 6-15, 8-4, 8-11
• Fair Value Hedges 2-48, 2-49, 2-68
• Fair value measurement 3-16, 6-1, 6-5, 6-6, 6-11, 6-14, 6-15
• FASB 1-1, 1-2, 1-3, 1-4, 1-5, 1-6, 1-7, 1-8, 1-12, 1-13, 2-1, 2-2, 2-3, 2-5, 2-7, 2-9, 2-10, 2-13, 2-14, 2-15, 2-16, 2-19, 2-20, 2-22, 2-24, 2-25, 2-26, 2-27, 2-28, 2-29, 2-30, 2-31, 2-32, 2-33, 2-36, 2-37, 2-41, 2-42, 2-43, 2-44, 2-45, 2-47, 2-50, 2-52, 2-53, 2-54, 2-55, 2-57, 2-59, 2-60, 2-62, 2-64, 2-65, 2-66, 2-67, 2-68, 3-1, 3-2, 3-3, 3-4, 3-5, 3-6, 3-7, 3-8, 3-10, 3-11, 3-12, 3-13, 3-15, 3-16, 3-17, 4-1, 4-2, 4-3, 4-4, 4-5, 4-6, 4-8, 4-9, 4-10, 4-11, 4-12, 4-13, 4-14, 4-15, 4-16, 5-1, 5-3, 5-4, 5-5, 5-6, 5-7, 5-8, 5-9, 5-11, 5-12, 5-13, 5-14, 5-17, 6-1, 6-2, 6-3, 6-7, 6-11, 6-12, 6-13, 7-1, 7-3, 7-4, 7-5, 7-7, 8-1, 8-2, 8-3, 8-4, 8-6, 8-7, 8-10, 9-1, 9-2, 9-5, 9-6, 9-8, 9-9, 10-1, 10-2, 10-3, 10-10, 10-11, 10-12, 10-13, 11-2, 11-3, 11-6, 11-7, 11-8, 11-9, 11-10, 11-13, 11-14, 11-15, 11-16, 11-17, 12-1, 12-2, 12-5, 12-6, 12-8, 12-10, 12-11, 12-12, 12-15
• FASB ASC 1-1, 1-2, 1-3, 1-4, 1-5, 1-6, 1-7, 1-8, 1-13, 2-3, 2-5, 2-7, 2-9, 2-13, 2-14, 2-15, 2-16, 2-22, 2-24, 2-25, 2-26, 2-27, 2-28, 2-29, 2-30, 2-31, 2-32, 2-33, 2-36, 2-37, 2-41, 2-42, 2-43, 2-44, 2-45, 2-47, 2-50, 2-52, 2-53, 2-54, 2-57, 2-62, 2-64, 2-65, 2-66, 2-67, 2-68, 3-3, 3-4, 3-5, 3-6, 3-8, 3-10, 3-13, 4-1, 4-2, 4-3, 4-4, 4-5, 4-6, 4-8, 4-9, 4-10, 4-11, 4-12, 4-13, 4-14, 4-15, 4-16, 5-1, 5-3, 5-4, 5-5, 5-6, 5-7, 5-8, 5-9, 5-11, 5-12, 5-13, 5-14, 5-17, 6-1, 6-2, 6-3, 6-7, 6-11, 6-12, 6-13, 7-1, 7-3, 7-4, 7-5, 7-7, 8-1, 8-2, 8-3, 8-4, 8-6, 8-7, 8-10, 9-1, 9-2, 9-5, 9-6, 9-8, 9-9, 10-2, 10-3, 10-10, 10-11, 10-12, 10-13, 11-3, 11-6, 11-7, 11-8, 11-9, 11-10, 11-13, 11-14, 11-15, 11-16, 11-17, 12-1, 12-2, 12-5, 12-6, 12-8, 12-10, 12-11, 12-12, 12-15
• FASB ASC 205 1-4, 11-3, 12-15
• FASB ASC 210 12-1, 12-2, 12-5
• FASB ASC 220 2-36, 10-10, 12-1, 12-6, 12-8, 12-10
• FASB ASC 230 2-16, 12-1, 12-11
• FASB ASC 250 2-64, 6-7, 11-7, 11-8, 11-9, 11-10, 11-13
• FASB ASC 270 3-13
• FASB ASC 275 11-13, 11-14
• FASB ASC 310 4-4
• FASB ASC 320 2-3, 2-31, 4-4
• FASB ASC 323 4-4
• FASB ASC 325 4-5
• FASB ASC 330 6-2, 7-1, 7-7
• FASB ASC 340 4-13, 7-3
• FASB ASC 350 2-43, 2-44
• FASB ASC 360 8-1, 8-2, 8-3
• FASB ASC 450 11-15, 11-16, 11-17
• FASB ASC 460 2-64, 4-5
• FASB ASC 470 2-36, 3-3, 4-5, 9-1, 9-2, 9-5, 9-6, 9-8, 9-9
• FASB ASC 605 1-5
• FASB ASC 606 2-7, 2-22, 2-25, 2-29, 2-33, 2-37, 2-52, 2-54, 2-66, 2-67, 3-10, 4-1, 4-2, 4-3, 4-4, 4-5, 4-6, 4-8, 4-9, 4-10, 4-11, 4-12, 4-13, 4-14, 4-15, 4-16, 5-6, 6-3, 7-3, 10-2
• FASB ASC 740 2-31, 2-50, 10-2, 10-3, 10-11, 10-12, 10-13
• FASB ASC 805 1-6, 2-36
• FASB ASC 810 2-25, 2-64, 2-65, 3-6, 5-6
• FASB ASC 815 2-9, 2-36, 2-62, 2-68, 3-3, 3-5, 4-5, 7-5
• FASB ASC 820 2-36, 2-57, 3-8, 6-1, 6-2, 6-7, 6-11, 6-12, 6-13
• FASB ASC 825 2-30, 3-3, 3-8, 4-5
• FASB ASC 835 8-1, 8-2, 8-6, 8-7
• FASB ASC 840 2-64, 4-4, 5-3, 6-3
• FASB ASC 842 2-42, 2-64, 3-5, 4-4, 5-1, 5-3, 5-4, 5-5, 5-6, 5-7, 5-8, 5-9, 5-11, 5-12, 5-13, 5-14, 5-17, 6-3
• FASB ASC 845 8-1, 8-2, 8-10
• FASB ASC 860 2-25, 4-5
• FASB ASC 944 2-54, 4-4
• Financial Accounting Foundation 1-1
• Financial Accounting
  • Standards Board 1-1, 2-20
• Financial Instruments 1-5, 1-6, 2-3, 2-6, 2-30, 2-39, 2-42, 2-47, 3-3, 3-4, 3-5, 3-8, 4-5, 12-7
• Financing Section 12-13, 12-14
• fulfill a contract 4-9

G

• Goodwill 1-5, 2-43, 2-44, 2-60, 2-67, 2-68, 3-4, 3-7, 3-8, 10-5
• Guarantees 1-5, 2-64, 4-5
• Guarantor 2-64, 9-9

H

• hedge 2-8, 2-9, 2-48, 2-49, 2-62, 2-68

I

• immaterial 4-9
• Impairment 2-3, 2-4, 2-6, 2-40, 2-42, 2-43, 2-44, 2-55, 2-61, 2-67, 2-68, 3-5, 3-7, 4-3, 7-6, 7-8, 8-2, 8-3, 8-4, 8-5, 8-11, 8-12, 11-15, 12-7
• income statement 1-4, 1-5, 2-11, 2-26, 2-27, 2-36, 2-37, 2-41, 2-48, 2-49, 2-51, 2-68, 3-14, 4-3, 7-7, 8-6, 8-7, 10-10, 11-2, 12-1, 12-6, 12-8, 12-9, 12-11, 12-12, 12-15, 12-16
• Income Taxes 1-5, 2-2, 2-11, 2-19, 2-31, 2-36, 2-50, 3-12, 3-16, 10-1, 10-2, 10-3, 10-6, 10-13, 11-15, 12-13
• Indirect Approach 12-15, 12-16
• intangible assets 2-44, 3-4, 3-7, 3-8, 5-2, 6-7
• Interest Capitalization 8-1, 8-6, 8-7, 8-8
• Interest Cost 2-59, 8-2, 8-4, 8-8, 8-9, 9-7
• Interim Reporting 1-4, 2-19, 2-25, 2-38, 3-13, 4-5
• International Accounting Standards 1-9, 1-10, 1-11, 4-1
• International Accounting
  • Standards Board 1-9, 1-10, 1-11, 1-12, 4-1, 4-3, 4-6, 4-13
• International Financial
  • Reporting Standards 1-1, 1-7, 1-8, 1-10, 1-11, 1-12, 4-1, 4-2, 4-6
• Intraperiod Tax Allocation 10-10, 10-12
• inventory 2-19, 2-20, 2-54, 3-12, 3-13, 5-2, 7-1, 7-2, 7-3, 7-4, 7-5, 7-6, 7-7, 7-8, 7-9, 7-10, 8-10, 11-11, 12-2, 12-5, 12-13, 12-15
• Investing Section 12-13

J

• Joint Transition Resource Group 4-13

L

• Leases 1-6, 1-12, 2-23, 2-37, 2-38, 2-39, 2-40, 2-42, 2-64, 2-65, 3-5, 4-3, 4-4, 4-5, 5-1, 5-3, 5-4, 5-5, 5-6, 5-8, 5-9, 5-10, 5-11, 5-12, 5-13, 5-14, 5-15, 5-16, 5-17, 6-3, 8-10
• Level 1 2-57, 2-68, 6-8, 6-9, 6-10, 6-13, 6-14
• Level 2 2-57, 2-68, 6-8, 6-9, 6-13, 6-14
• Level 3 2-57, 2-58, 2-59, 2-68, 6-2, 6-8, 6-10, 6-11, 6-12, 6-13, 6-15
• Liquidation 2-57, 6-3, 6-5, 8-4, 9-3, 11-2, 11-3, 11-5, 12-2, 12-3, 12-4, 12-9
• Liquidation basis of accounting 11-2, 11-5
• Long-Lived Assets 2-61, 8-2, 8-3, 8-4, 8-5, 12-14
• Long-Term Obligations 9-3, 9-4, 9-5, 9-6, 12-4

M

• measurement 1-4, 1-7, 2-3, 2-4, 2-5, 2-6, 2-11, 2-18, 2-27, 2-30, 2-43, 2-44, 2-49, 2-53, 2-54, 2-56, 2-57, 2-58, 2-68, 3-1, 3-2, 3-3, 3-6, 3-16, 6-1, 6-2, 6-3, 6-4, 6-5, 6-6, 6-7, 6-8, 6-9, 6-10, 6-11, 6-12, 6-13, 6-14, 6-15, 7-1, 7-3, 7-4, 7-5, 7-6, 7-7, 7-8, 8-2, 8-4, 8-5, 8-10, 8-11, 9-2, 10-1, 10-2, 10-3, 10-6, 10-7

N

• Noncash Investing and
  • Financing Activities 12-15
• Nonmonetary Transactions 1-6, 8-1, 8-2, 8-10, 8-11
• Nonreciprocal Transfers 8-10

O

• Operating Leases 2-42, 3-5
• Operating Section 12-12, 12-13, 12-15
• Other Assets and Deferred Costs 1-5, 4-1, 7-3

P

• PCC 1-1, 1-2, 1-3, 3-8, 3-9
• Penalties 4-10
• Pension Plans 11-2
• Performance bonus 4-10
• Permanent Differences 10-1, 10-4
• Postemployment 11-14
• Postretirement 12-7
• Presentation of Financial Statements 1-4, 1-11, 1-12, 2-12, 11-2
• Price concessions 4-10
• Private Company Council 1-1, 2-10
• Property, Plant, and Equipment 1-5, 8-1

R

• Rebates 4-10
• Receivables 1-5, 2-5, 2-46, 4-4, 12-3
• resources 4-14, 5-8
• Revenue 1-5, 1-12, 2-7, 2-29, 2-32, 2-34, 2-37, 2-38, 2-39, 2-52, 2-66, 3-6, 3-8, 3-10, 3-16, 4-1, 4-2, 4-3, 4-4, 4-5, 4-6, 4-11, 4-12, 4-13, 4-14, 4-15, 4-16, 5-6, 6-3, 8-3, 8-6, 9-2, 10-4, 11-6, 11-13
• Revenue from contracts with customers 6-3
• Revenue recognition 4-14
• Risks and Uncertainties 1-5, 11-13

S

• SEC 1-2, 1-3, 1-9, 1-10, 1-12, 1-13, 2-6, 2-19, 2-31, 2-37, 2-38, 2-39, 2-41, 2-43, 4-2, 4-3, 4-5, 5-2, 6-13, 7-7, 11-17
• Securities and Exchange
  • Commission 1-2, 2-39
• Segment 1-5, 3-14, 8-6, 9-2
• Service Cost 9-10, 12-7
• SFAS No. 115 10-10
• Short-Term Debt 3-15, 9-4, 9-5, 12-4
• Significant Risks and Uncertainties 11-14
• software 1-10, 2-60, 11-14
• Staff Accounting Bulletin 1-3
• Stock Options 10-11, 12-14
• Subleases 5-2

T

• Taxes 1-5, 2-2, 2-19, 2-31, 2-36, 2-50, 3-12, 3-16, 10-1, 12-7
• Temporary Differences 2-50, 10-1, 10-2, 10-3, 10-4, 10-6, 10-7, 10-8, 10-11, 10-12, 10-13
• transition 4-14, 5-8
• TRG 4-13, 4-14
• Troubled Debt Restructuring 3-5, 9-1, 9-9, 9-10

V

• valuation 2-5, 2-28, 2-51, 2-53, 2-57, 2-68, 6-2, 6-4, 6-5, 6-6, 6-7, 6-8, 6-11, 6-12, 6-14, 6-15
• Variable Interest Entities 2-63, 3-7

W

• warranties 4-5