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Elizabeth Schmalz, a spokeswoman for the law school, said the Columbia mortgage was provided by the law school as "one-time compensation assistance" to help Mr. Morrison complete the sale.
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Theoretically, the maximum error could be reduced to 25% with one time compensation calculation.
Groupon argues that adding customers through marketing is a one-time process, stock compensation does not result in direct cash outlays, and taxes and interest payments are not relevant because Groupon does not have debt and is still technically "losing money".
The company was expected to be deeply unprofitable in the quarter, due in part to one-time share-based compensation expenses.
This includes salary, benefits, one-time payments and deferred compensation, and may be for a previous fiscal year.
This includes salary, benefits, one-time payments and deferred compensation, and may be for a previous fiscal year or even to someone no longer there.
A tax increase might prompt a one-time shift in the timing of compensation without meaningfully altering long-term choices.
Excluding charges for stock-option compensation and one-time items, Cisco earned 40 cents a share.
It also included other one-time items like stock-based compensation and acquisition-related charges.
But that figure included 4 cents a share in one-time gains like lower workers' compensation claims.
The majority of 2010 compensation is one-time equity grants related to the previously announced long-term extensions of employment agreements, which vest over the life of those agreements.
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