Monday, May 20, 2019
Research Paper: Capex Spending

Thursday, May 16, 2019
Psst: Got Any Weed?

Wednesday, May 15, 2019
Open Letter: SEC Proposed Rule for BDCs

Friday, May 10, 2019
General Motors and Workhorse

Monday, May 6, 2019
How to Find Earnings Release Data

Tuesday, April 23, 2019
Following Restructuring Costs Over Time

Monday, April 22, 2019
Capex Spending: More Than You Might Think

Saturday, April 13, 2019
When AWS Takes Over the World

Thursday, April 11, 2019
Data Trends in Focus: Restructuring Costs

Sunday, April 7, 2019
How One Customer Crushed It With Calcbench

Thursday, April 4, 2019
TJX Shows Complexity of Leasing Costs Reporting

Tuesday, April 2, 2019
CEO Pay Ratios: Some 2018 Thoughts

Wednesday, March 27, 2019
Corporate Spending: Where It Goes, 2017 vs. 2018

Monday, March 25, 2019
Health Insurers: A Bit Winded?

Friday, March 22, 2019
Our New Master Class Video

Thursday, March 21, 2019
Tech Data’s Goodwill Adjustment

Tuesday, March 19, 2019
There’s Taxes, and There’s Taxes

Saturday, March 16, 2019
Adventures in Tax Cuts and Net Income

Monday, March 11, 2019
Big Moves in Goodwill, Intangible Value

Friday, March 8, 2019
CVS, Goodwill, and Enterprise Value

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The commitments and contingencies note frequently includes interesting information about what agreements companies have already entered that would commit them for future payments. A common example is leases, were companies lease equipment or buildings. What is particularly interesting, is to examine changes to those commitments. Calcbench offers an easy way to do that. You can go to the disclosures page, choose a disclosure you are interested in and click on Compare To Previous Period. For example, comparing 3M’s (MMM) leases as disclosed in 2017 to what was disclosed in 2016, we can see the rentals went from $318M in 2016 to $343M in 2017. You can also see potential changes by examining what was added or deleted from the document.

Another interesting example is with litigation. Companies disclose litigation they are involved in within this note. When comparing Merck’s (MRK) 2017 disclosure to the 2016 one, we can see that the litigation around a product liability lawsuit for Vioxx was resolved since it was taken out from the note.

There is a wealth of information in these changes in disclosures just waiting to be discovered.

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