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Net of tax amount of gain (loss) classified as extraordinary item, including amount attributable to noncontrolling interests.

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The expense recorded to reduce the value of oil and gas assets consisting of proved properties and unproved properties as the estimate of future successful production from these properties is reduced.

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The excess or deficiency of insurance recoveries compared to the recorded loss incurred from an insured event (including a conversion of nonmonetary assets to monetary assets). An excess would occur from recovery of lost profits, and recoveries at current replacement cost less carrying amounts of assets that were damaged or destroyed. This element is (1) intended to be used whenever a relevant insurance event concept is needed and (2) moved to the portion of the income statement to correspond to the entity's classification as a component of operating results, nonoperating item, discontinued operations, or extraordinary item.

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Amount of receivable related to a loss contingency accrual. For example, an insurance recovery receivable.

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Including the current and noncurrent portions, aggregate carrying amount of all types of notes payable, as of the balance sheet date, with initial maturities beyond one year or beyond the normal operating cycle, if longer.

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Fair value portion of notes payable.

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The charge against earnings resulting from the write down of long lived assets other than goodwill due to the difference between the carrying value and lower fair value.

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