Accounting Standards Codification: 260 - Earnings per Share | ASC | GAAP Plus

# Reference Report Element
1 260 10 45 60B (a) Net Income (Loss) from Continuing Operations Available to Common Shareholders, Basic
2 260 10 45 60B (a) Net Income (Loss) from Continuing Operations Available to Common Shareholders, Diluted
3 260 10 45 60B (b) Undistributed Earnings (Loss) Available to Common Shareholders, Basic
4 260 10 45 60B (b) Undistributed Earnings (Loss) Allocated to Participating Securities, Basic
5 260 10 45 60B (b) Undistributed Continuing Operation Earnings (Loss), Diluted
6 260 10 45 60B (b) Undistributed Discontinued Operation Earnings (Loss), Allocation to Participating Securities, Diluted
7 260 10 45 60B (b) Undistributed Discontinued Operation Earnings (Loss), Allocation to Participating Securities, Basic
8 260 10 45 60B (b) Undistributed Earnings (Loss) from Continuing Operations Available to Common Shareholders, Basic
9 260 10 45 60B (b) Undistributed Earnings (Loss) Allocated to Participating Securities, Diluted
10 260 10 45 60B (b) Undistributed Continuing Operation Earnings (Loss), Allocation to Participating Securities, Basic
11 260 10 45 60B (b) Undistributed Continuing Operation Earnings (Loss), Allocation to Participating Securities, Diluted
12 260 10 45 60B (b) Undistributed Continuing Operation Earnings (Loss), Basic
13 260 10 45 60B (b) Undistributed Earnings (Loss) from Discontinued Operations Available to Common Shareholders, Basic
14 260 10 45 60B (b) Undistributed Earnings (Loss) from Continuing Operations Available to Common Shareholders, Diluted
15 260 10 45 60B (b) Undistributed Earnings (Loss) Available to Common Shareholders, Diluted
16 260 10 45 60B (b) Undistributed Earnings (Loss) from Discontinued Operations Available to Common Shareholders, Diluted
17 260 10 45 60B (b) Undistributed Discontinued Operation Earnings (Loss), Diluted
18 260 10 45 60B (b) Undistributed Discontinued Operation Earnings (Loss), Basic
19 260 10 45 12B Warrant, Down Round Feature, (Increase) Decrease in Equity, Amount
20 260 10 45 12B Stock Option, Down Round Feature, (Increase) Decrease in Equity, Amount
21 260 10 45 28A Incremental Common Shares Attributable to Dilutive Effect of Nonvested Shares with Forfeitable Dividends
22 260 10 45 59A Incremental Common Shares Attributable to Participating Nonvested Shares with Non-forfeitable Dividend Rights
23 260 10 45 28A Incremental Common Shares Attributable to Dilutive Effect of Share-based Payment Arrangements
24 260 10 45 68B Incremental Common Shares Attributable to Participating Nonvested Shares with Non-forfeitable Dividend Rights
25 260 10 45 68B Incremental Common Shares Attributable to Dilutive Effect of Nonvested Shares with Forfeitable Dividends
26 260 10 45 61A Incremental Common Shares Attributable to Participating Nonvested Shares with Non-forfeitable Dividend Rights
27 260 10 45 60B (c) Participating Securities, Distributed and Undistributed Earnings (Loss), Basic
28 260 10 45 60B (c) Participating Securities, Distributed and Undistributed Earnings (Loss), Diluted
29 260 10 45 60B (d) Income (Loss) from Discontinued Operations and Disposal of Discontinued Operations, Net of Tax, Per Basic Share
30 260 10 45 60B (d) Earnings Per Share, Diluted
31 260 10 45 60B (d) Income (Loss) from Discontinued Operations and Disposal of Discontinued Operations, Net of Tax, Per Diluted Share
32 260 10 45 60B (d) Income (Loss) from Continuing Operations, Per Diluted Share
33 260 10 45 60B (d) Income (Loss) from Continuing Operations, Per Basic Share
34 260 10 45 60B (d) Earnings Per Share, Basic
35 260 10 45 60B Dividends and Interest Paid
36 260 10 45 60A Undistributed Earnings, Basic
37 260 10 45 60A Incremental Common Shares Attributable to Participating Nonvested Shares with Non-forfeitable Dividend Rights
38 260 10 45 60B Earnings Per Share, Basic, Undistributed
39 260 10 45 60B Earnings Per Share, Diluted, Distributed
40 260 10 45 60B Incremental Common Shares Attributable to Participating Nonvested Shares with Non-forfeitable Dividend Rights
41 260 10 45 60B Undistributed Earnings, Basic
42 260 10 45 60A Distributed Earnings
43 260 10 45 60A Dividends and Interest Paid
44 260 10 45 60A Earnings Per Share, Diluted, Distributed
45 260 10 45 60A Earnings Per Share, Basic, Distributed
46 260 10 45 60A Earnings Per Share, Basic, Undistributed
47 260 10 45 60B Distributed Earnings
48 260 10 45 60B Earnings Per Share, Basic, Distributed
49 260 10 50 1 (a) Schedule of Earnings Per Share, Basic, by Common Class, Including Two Class Method [Table]
50 260 10 50 1 (a) Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent
51 260 10 50 1 (a) Dilutive Securities, Effect on Basic Earnings Per Share, ESOP Convertible Preferred Stock
52 260 10 50 1 (a) Dilutive Securities, Effect on Basic Earnings Per Share, Options and Restrictive Stock Units
53 260 10 50 1 (a) Distribution Type [Axis]
54 260 10 50 1 (a) Income (Loss) from Continuing Operations, Per Diluted Share
55 260 10 50 1 (a) Incremental Common Shares Attributable to Dilutive Effect of Written Put Options
56 260 10 50 1 (a) Incremental Common Shares Attributable to Dilutive Effect of Call Options and Warrants
57 260 10 50 1 (a) Incremental Common Shares Attributable to Dilutive Effect of Accelerated Share Repurchase Agreements
58 260 10 50 1 (a) Net Income (Loss) from Continuing Operations Available to Common Shareholders, Diluted
59 260 10 50 1 (a) Schedule of Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Table Text Block]
60 260 10 50 1 (a) Schedule of Earnings Per Share, Basic, by Common Class, Including Two Class Method [Table Text Block]
61 260 10 50 1 (a) Weighted Average Number Diluted Shares Outstanding Adjustment
62 260 10 50 1 (a) Weighted Average Number of Shares Outstanding, Basic
63 260 10 50 1 (a) Weighted Average Number of Shares Outstanding, Diluted
64 260 10 50 1 (a) Net Income (Loss) from Continuing Operations Available to Common Shareholders, Basic
65 260 10 50 1 (a) Incremental Common Shares Attributable to Dilutive Effect of Equity Unit Purchase Agreements
66 260 10 50 1 (a) Schedule of Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Table]
67 260 10 50 1 (a) Earnings Per Share, Diluted
68 260 10 50 1 (a) Earnings Per Share, Basic
69 260 10 50 1 Earnings Per Share Reconciliation Disclosure
70 260 10 50 1 Incremental Common Shares Attributable to Dilutive Effect of Conversion of Preferred Stock
71 260 10 50 1 Incremental Common Shares Attributable to Dilutive Effect of Contingently Issuable Shares
72 260 10 50 1 Incremental Common Shares Attributable to Dilutive Effect of Conversion of Debt Securities
73 260 10 50 1 Net Income (Loss) Attributable to Parent
74 260 10 50 1 Incremental Common Shares Attributable to Dilutive Effect of Equity Forward Agreements
75 260 10 50 1 Weighted Average Number of Shares Issued, Basic
76 260 10 50 1 Incremental Common Shares Attributable to Dilutive Effect of Share-based Payment Arrangements
77 260 10 50 1 Earnings Per Share, Policy [Policy Text Block]
78 260 10 50 1 Discontinued Operations, Policy [Policy Text Block]
79 260 10 50 1 Dilutive Securities, Effect on Basic Earnings Per Share
80 260 10 50 1 Diluted Earnings Per Share Pro Forma
81 260 10 50 1 Convertible Preferred Stock Converted to Other Securities
82 260 10 50 1 Schedule of Weighted Average Number of Shares [Table Text Block]
83 260 10 50 1 Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]
84 260 10 50 1 Earnings Per Share Policy, Diluted
85 260 10 50 1 (b) Preferred Stock Dividends and Other Adjustments
86 260 10 50 1 (c) Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]
87 260 10 50 1 (c) Antidilutive Securities Excluded from Computation of Net Income, Per Outstanding Unit, Amount
88 260 10 50 1 (c) Antidilutive Securities [Axis]
89 260 10 50 1 (c) Antidilutive Securities, Name [Domain]
90 260 10 50 1 (c) Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount
91 260 10 50 1 (c) Earnings Per Share, Potentially Dilutive Securities
92 260 10 50 1 (c) Incremental Common Shares Attributable to Dilutive Effect of Nonvested Shares with Forfeitable Dividends
93 260 10 50 1 (c) Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table]
94 260 10 50 1 (c) Earnings Per Share, Policy [Policy Text Block]
95 260 10 50 1 (c) Restricted Stock [Member]
96 260 10 50 1 (c) Equity Unit Purchase Agreements [Member]
97 260 10 50 1 (c) Share-based Payment Arrangement [Member]
98 260 10 S99 2 Preferred Stock Redemption Premium
99 260 10 S99 2 Preferred Stock Redemption Discount
100 260 10 S99 2 Preferred Stock Conversions, Inducements
101 260 10 45 2 Earnings Per Share, Diluted
102 260 10 45 2 Earnings Per Share, Basic
103 260 10 50 2 Earnings Per Share, Policy [Policy Text Block]
104 260 10 50 2 Earnings Per Share, Subsequent Events
105 260 10 45 2 Schedule of Earnings Per Share, Basic, by Common Class, Including Two Class Method [Table]
106 260 10 45 2 Schedule of Earnings Per Share, Basic, by Common Class, Including Two Class Method [Table Text Block]
107 260 10 45 2 Schedule of Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Table]
108 260 10 45 2 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Diluted Earnings Per Share
109 260 10 45 2 Income (Loss) from Continuing Operations, Per Diluted Share
110 260 10 45 2 Schedule of Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Table Text Block]
111 260 10 45 2 Income (Loss) from Continuing Operations, Per Basic Share
112 260 10 50 3 Master Limited Partnerships, Allocation of Earnings (Losses), Description
113 260 10 45 3 Income (Loss) from Discontinued Operations and Disposal of Discontinued Operations, Net of Tax, Per Diluted Share
114 260 10 45 3 Schedule of Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Table]
115 260 10 45 3 New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Diluted Earnings Per Share
116 260 10 45 3 Schedule of Earnings Per Share, Basic, by Common Class, Including Two Class Method [Table Text Block]
117 260 10 45 3 Schedule of Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Table Text Block]
118 260 10 45 3 Income (Loss) from Discontinued Operations and Disposal of Discontinued Operations, Net of Tax, Per Basic Share
119 260 10 45 3 Net Income (Loss) from Discontinued Operations Available to Common Shareholders, Basic
120 260 10 45 3 Schedule of Earnings Per Share, Basic, by Common Class, Including Two Class Method [Table]
121 260 10 45 3 Net Income (Loss) from Discontinued Operations Available to Common Shareholders, Diluted
122 260 10 65 4 Accounting Standards Update 2017-11 [Member]
123 260 10 45 5 Schedule of Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Table Text Block]
124 260 10 45 5 Unusual or Infrequent Item, or Both, Earnings Per Share Impact, Gross
125 260 10 45 5 Unusual or Infrequent Item, or Both, Earnings Per Share Impact, Net
126 260 10 45 5 Schedule of Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Table]
127 260 10 45 7 Earnings Per Share, Basic and Diluted
128 260 10 45 7 Income (Loss) from Discontinued Operations and Disposal of Discontinued Operations, Net of Tax, Per Diluted Share
129 260 10 45 7 Earnings Per Share, Diluted
130 260 10 45 7 Earnings Per Share, Basic
131 260 10 45 7 Income (Loss) from Continuing Operations, Per Diluted Share
132 260 10 45 7 Income (Loss) from Discontinued Operations and Disposal of Discontinued Operations, Net of Tax, Per Basic Share
133 260 10 45 7 Income (Loss) from Continuing Operations, Per Basic Share
134 260 10 45 10 Weighted Average Number of Shares, Treasury Stock
135 260 10 45 10 Weighted Average Number of Shares Issued, Basic
136 260 10 45 10 Weighted Average Number of Shares Outstanding, Basic
137 260 10 45 11 Undistributed Earnings (Loss) from Continuing Operations Available to Common Shareholders, Diluted
138 260 10 45 11 Net Income (Loss) Available to Common Stockholders, Basic
139 260 10 45 11 Net Income (Loss) from Continuing Operations Available to Common Shareholders, Diluted
140 260 10 45 11 Net Income (Loss) from Continuing Operations Available to Common Shareholders, Basic
141 260 10 45 11 Net Income (Loss) from Discontinued Operations Available to Common Shareholders, Diluted
142 260 10 45 11 Undistributed Earnings (Loss) from Continuing Operations Available to Common Shareholders, Basic
143 260 10 45 11 Redeemable Preferred Stock Dividends
144 260 10 45 11 Preferred Stock Dividends and Other Adjustments
145 260 10 45 11 Other Preferred Stock Dividends and Adjustments
146 260 10 45 11 Net Income (Loss) Available to Common Stockholders, Diluted
147 260 10 45 11 Net Income (Loss) from Discontinued Operations Available to Common Shareholders, Basic
148 260 10 45 13 Weighted Average Number of Shares Issued, Basic
149 260 10 45 13 Weighted Average Number of Shares, Common Stock Subject to Repurchase or Cancellation
150 260 10 45 13 Weighted Average Number of Shares, Contingently Issuable
151 260 10 45 13 Weighted Average Number of Shares, Restricted Stock
152 260 10 55 15 Impact of Restatement on Earnings Per Share, Basic
153 260 10 55 15 Impact of Restatement on Earnings Per Share, Diluted
154 260 10 45 16 Undistributed Earnings (Loss) from Discontinued Operations Available to Common Shareholders, Diluted
155 260 10 45 16 Convertible Preferred Dividends, Net of Tax
156 260 10 45 16 Interest on Convertible Debt, Net of Tax
157 260 10 45 16 Net Income (Loss) from Continuing Operations Available to Common Shareholders, Diluted
158 260 10 45 16 Net Income (Loss) from Discontinued Operations Available to Common Shareholders, Diluted
159 260 10 45 16 Net Income (Loss) Attributable to Parent, Diluted
160 260 10 45 16 Net Income (Loss) Available to Common Stockholders, Diluted
161 260 10 45 16 Undistributed Earnings (Loss) from Continuing Operations Available to Common Shareholders, Diluted
162 260 10 45 16 Undistributed Discontinued Operation Earnings (Loss), Allocation to Participating Securities, Diluted
163 260 10 45 16 Undistributed Continuing Operation Earnings (Loss), Allocation to Participating Securities, Diluted
164 260 10 45 16 Undistributed Earnings (Loss) Available to Common Shareholders, Diluted
165 260 10 45 16 Undistributed Discontinued Operation Earnings (Loss), Diluted
166 260 10 45 16 Weighted Average Number of Shares Outstanding, Diluted
167 260 10 45 16 Undistributed Continuing Operation Earnings (Loss), Diluted
168 260 10 45 17 Antidilutive Securities Excluded from Computation of Net Income, Per Outstanding Unit, Amount
169 260 10 45 18 Antidilutive Securities Excluded from Computation of Net Income, Per Outstanding Unit, Amount
170 260 10 45 22 Incremental Common Shares Attributable to Dilutive Effect of Equity Unit Purchase Agreements
171 260 10 45 22 Incremental Common Shares Attributable to Dilutive Effect of Accelerated Share Repurchase Agreements
172 260 10 45 35 Incremental Common Shares Attributable to Dilutive Effect of Equity Forward Agreements
173 260 10 45 35 Incremental Common Shares Attributable to Dilutive Effect of Written Put Options
174 260 10 45 40 (c) Incremental Common Shares Attributable to Dilutive Effect of Conversion of Preferred Stock
175 260 10 45 40 (c) Incremental Common Shares Attributable to Dilutive Effect of Conversion of Debt Securities
176 260 10 45 48 Incremental Common Shares Attributable to Dilutive Effect of Contingently Issuable Shares
177 260 10 55 52 Schedule of Earnings Per Share, Basic, by Common Class, Including Two Class Method [Table Text Block]
178 260 10 55 52 Schedule of Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Table Text Block]
179 260 10 55 52 Schedule of Earnings Per Share, Basic, by Common Class, Including Two Class Method [Table]
180 260 10 55 52 Schedule of Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Table]
181 260 10 55 52 Earnings Per Share, Basic
182 260 10 55 52 Earnings Per Share, Diluted
183 260 10 45 55 Incremental Common Shares Attributable to Dilutive Effect of Contingently Issuable Shares
184 260 10 45 60 Earnings Per Share, Basic, Undistributed
185 260 10 45 60 Undistributed Earnings, Basic
186 260 10 45 60 Distributed Earnings
187 260 10 45 60 Dividends and Interest Paid
188 260 10 45 60 Earnings Per Share, Diluted, Distributed
189 260 10 45 60 Earnings Per Share, Basic, Distributed
190 260 10 45 65 Undistributed Earnings (Loss) from Continuing Operations Available to Common Shareholders, Basic
191 260 10 45 65 Undistributed Earnings, Basic
192 260 10 45 65 Undistributed Discontinued Operation Earnings (Loss), Allocation to Participating Securities, Basic
193 260 10 45 65 Undistributed Earnings (Loss) Available to Common Shareholders, Diluted
194 260 10 45 65 Undistributed Earnings (Loss) from Continuing Operations Available to Common Shareholders, Diluted
195 260 10 45 65 Undistributed Earnings (Loss) from Discontinued Operations Available to Common Shareholders, Basic
196 260 10 45 65 Undistributed Discontinued Operation Earnings (Loss), Basic
197 260 10 45 65 Undistributed Continuing Operation Earnings (Loss), Basic
198 260 10 45 65 Undistributed Continuing Operation Earnings (Loss), Allocation to Participating Securities, Diluted
199 260 10 45 65 Undistributed Continuing Operation Earnings (Loss), Allocation to Participating Securities, Basic
200 260 10 45 65 Undistributed Earnings (Loss) Available to Common Shareholders, Basic
201 260 10 45 65 Undistributed Earnings (Loss) from Discontinued Operations Available to Common Shareholders, Diluted
202 260 10 45 65 Undistributed Discontinued Operation Earnings (Loss), Allocation to Participating Securities, Diluted
203 260 10 45 65 Undistributed Continuing Operation Earnings (Loss), Diluted
204 260 10 45 65 Earnings Per Share, Basic, Undistributed
205 260 10 45 65 Undistributed Discontinued Operation Earnings (Loss), Diluted
206 260 10 45 66 Undistributed Earnings (Loss) from Discontinued Operations Available to Common Shareholders, Diluted
207 260 10 45 66 Undistributed Discontinued Operation Earnings (Loss), Basic
208 260 10 45 66 Earnings Per Share, Basic, Distributed
209 260 10 45 66 Earnings Per Share, Diluted, Distributed
210 260 10 45 66 Earnings Per Share, Basic, Undistributed
211 260 10 45 66 Dividends and Interest Paid
212 260 10 45 66 Distributed Earnings
213 260 10 45 66 Undistributed Continuing Operation Earnings (Loss), Diluted
214 260 10 45 66 Undistributed Discontinued Operation Earnings (Loss), Allocation to Participating Securities, Basic
215 260 10 45 66 Undistributed Earnings (Loss) from Continuing Operations Available to Common Shareholders, Basic
216 260 10 45 66 Undistributed Earnings (Loss) Available to Common Shareholders, Diluted
217 260 10 45 66 Undistributed Earnings (Loss) from Discontinued Operations Available to Common Shareholders, Basic
218 260 10 45 66 Undistributed Discontinued Operation Earnings (Loss), Allocation to Participating Securities, Diluted
219 260 10 45 66 Undistributed Earnings, Basic
220 260 10 45 66 Undistributed Earnings (Loss) Available to Common Shareholders, Basic
221 260 10 45 66 Undistributed Discontinued Operation Earnings (Loss), Diluted
222 260 10 45 66 Undistributed Continuing Operation Earnings (Loss), Basic
223 260 10 45 66 Undistributed Continuing Operation Earnings (Loss), Allocation to Participating Securities, Diluted
224 260 10 45 66 Undistributed Continuing Operation Earnings (Loss), Allocation to Participating Securities, Basic
225 260 10 45 66 Undistributed Earnings (Loss) from Continuing Operations Available to Common Shareholders, Diluted
226 260 10 45 72 Schedule of Incentive Distributions Made to Managing Members or General Partners by Distribution [Table Text Block]
227 260 10 45 72 Schedule of Incentive Distribution Made to Managing Member or General Partner [Table]
228 260 10 45 72 Managing Member or General Partner, Subsequent Distribution Amount
229 260 10 45 72 Managing Member or General Partner, Subsequent Distribution Date
230 260 10 45 72 Incentive Distribution, Distribution Per Unit
231 260 10 45 72 Incentive Distribution, Recipient [Domain]
232 260 10 45 72 Incentive Distribution Policy, Managing Member or General Partner, Description [Policy Text Block]
233 260 10 45 72 Managing Member or General Partner [Axis]
234 260 10 45 72 General Partner's Share of Undistributed Earnings, Incentive Distribution Right Embedded in General Partner Interest
235 260 10 45 72 Incentive Distribution, Date
236 260 10 45 72 Incentive Distribution, Payments Made and Minimum Distribution Level
237 260 10 45 73 Managing Member or General Partner, Subsequent Distribution Amount
238 260 10 45 73 Schedule of Incentive Distribution Made to Managing Member or General Partner [Table]
239 260 10 45 73 Managing Member or General Partner, Subsequent Distribution Date
240 260 10 45 73 Incentive Distribution, Distribution Per Unit
241 260 10 45 73 Incentive Distribution, Payments Made and Minimum Distribution Level
242 260 10 45 73 Incentive Distribution Policy, Managing Member or General Partner, Description [Policy Text Block]
243 260 10 45 73 Managing Member or General Partner [Axis]
244 260 10 45 73 Incentive Distribution, Date
245 260 10 45 73 Schedule of Incentive Distributions Made to Managing Members or General Partners by Distribution [Table Text Block]
246 260 10 55 103 Incentive Distribution Policy, Managing Member or General Partner, Description [Policy Text Block]
247 260 10 55 103 Schedule of Incentive Distributions Made to Managing Members or General Partners by Distribution [Table Text Block]
248 260 10 55 103 Schedule of Incentive Distribution Made to Managing Member or General Partner [Table]
249 260 10 55 103 Managing Member or General Partner, Subsequent Distribution Amount
250 260 10 55 103 Managing Member or General Partner, Subsequent Distribution Date
251 260 10 55 103 Incentive Distribution, Distribution Per Unit
252 260 10 55 103 Incentive Distribution, Date
253 260 10 55 103 Incentive Distribution, Recipient [Domain]
254 260 10 55 103 Managing Member or General Partner [Axis]
255 260 10 55 103 Incentive Distribution, Payments Made and Minimum Distribution Level
256 260 10 55 108 General Partner's Share of Undistributed Earnings, Incentive Distribution Right Embedded in General Partner Interest
257 260 Earnings Per Share [Text Block]