Index

Accelerated depreciation

about

accelerated vs. straight-line depreciation

declining balances

modified accelerated cost recovery system (MACRS)

sum of the years digits

Accounts payable (AP)

Accounts receivable (AR)

Accrued expenses (AE)

Accrued income taxes

changes in

Heinz operating working capital

projecting operating working capital

Accrued liabilities

Accrued marketing

Acquisitions

338(h)(10) elections

net of cash required

types

Additional paid-in capital (APIC)

Advertising and marketing

Amortization projection

Anchoring formula references

Annual report

Asset acquisition

types

Assets

accounts receivable

cash and cash expenditures

current assets

inventory

net value of

noncurrent assets

prepaid expense

stepped up

Assumptions

about

purchase price

sources of funds

uses of funds

Automatic debt paydowns

Balance sheet

assets

Heinz balance sheet

lack of

liabilities

restating operating working capital

Balance sheet adjustments

about

goodwill

Heinz balance sheet adjustments

modeling

Balance sheet formula

Balance sheet projections

about

balancing an unbalanced balance sheet

cash flow drives balance sheet vs. balance sheet drive cash flow

Balancing an unbalanced balance sheet

about

New York School of Finance balance sheet balancing method

Bank debt

Basic shares

Basic switches

Berkshire Hathaway

preferred dividends to

preferred securities to

returns to

Beyond EBITDA

Book value

Capital expenditures (CAPEX)

Cash

Cash and cash equivalents

Cash and cash expenditures

Cash availability ...

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