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But the accountants do not require them to be inserted unless a given accounting procedure makes a "material" difference.
This would put the compensation in perspective and would not be a burdensome accounting procedure.
And earnings that exclude items can allow a company to put the best face on its performance, an accounting procedure that is under fire.
Those analysts were angered when they found out the next day what Enron had done, and many were confused by the accounting procedure.
Hunter strongly disputed Stern's projection of $370 million in losses, saying, "It just depends on what accounting procedure one applies".
This accounting procedure is not unique to Amazon, but rather common practice.
And if customers paid the voluntary charge without meaning to, they could have had their money refunded, setting off another complicated accounting procedure, Tuck said.
As an independent company it is clear that the company would be able to get rid of this accounting procedure, and it would also see its headcount drop.
But it was this accounting procedure that got Brunswick Corp. into hot water during the great bowling boom of the early Sixties.
An accounting procedure should be used along with a materials-balance approach to account for the fates of as many important substances as possible.
To put it simply, the trust fund is simply a case of the government owing itself, an internal accounting procedure.
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