OnPoint PCR graph notes

Here is some guidance around the OnPoint PCR graphs that display in the Analysis tab.

2-115 Cash and Cash Equivalents

Bar Graph

The following table outlines the financial groupings that generate the bar graphs for Cash and Cash Equivalents.

Bar Name Financial Groupings
Cash and cash equivalents

Sum of:

  • Cash

  • CashEquivalentsAtCarryingValue

Restricted cash and cash equivalents

Sum of:

  • RestrictedCashAndCashEquivalentsAtCarryingValue

  • RestrictedCashAndCashEquivalentsNoncurrent

2-120 Receivables

Bar Graph

The following table outlines the financial groupings that generate the bar graphs for Receivables.

Bar Name Financial Groupings
Trade receivables, net

Net of:

  • TradeAndOtherCurrentReceivables

  • AllowanceForDoubtfulAccountsReceivableCurrent

Non-trade receivables, net

Net of:

  • NontradeReceivablesCurrent

  • AllowanceForDoubtfulOtherReceivablesCurrent

Related party receivables, net

Net of:

  • AccountsReceivableRelatedPartiesCurrent

  • DAS-AllowanceForAccountsReceivableCurrentRelatedParty

Total contract retainage receivables, net

Net of:

  • ConstructionContractorReceivableRetainage

  • DAS-AllowanceForCurrentConstructionContractorReceivableRetainage

  • ConstructionContractorReceivableRetainageAfterYearOne

Revenues from contracts with customers, goods RevenueFromContractWithCustomerIncludingAssessedTax-ProductOrServiceAxis-ProductMember
Revenues from contracts with customers, services RevenueFromContractWithCustomerIncludingAssessedTax-ProductOrServiceAxis-ServiceMember
Revenues from contracts with customers, related party RevenueFromContractWithCustomerIncludingAssessedTax-DASRelatedPartyAxis-RelatedPartyMember
Revenues, other RevenueNotFromContractWithCustomer

Analytics

The following table describes the financial ratios and how they're calculated.

Ratio Description Calculation
Receivables Turnover Ratio Net Revenues divided by Average Gross Receivables
Days Sales Outstanding

365 Days divided by Receivables Turnover Ratio

Receivables to Net Revenues Gross Receivables divided by Total Net Revenues
Bad Debt to Receivables Ratio Bad Debt Expense divided by Gross Receivables
Bad Debt to Net Revenues Ratio Bad Debt Expense divided by Total Net Revenues

2-125 Inventories

Bar Graph

The following table outlines the financial groupings that generate the bar graphs for Inventories.

Bar Name Financial Groupings
Raw materials inventory InventoryRawMaterials
Work in process inventory InventoryWorkInProcess
Finished goods inventory InventoryFinishedGoods
Other inventory OtherInventoryPurchasedGoods
Inventory valuation reserves InventoryValuationReserves
Inventory in transit OtherInventoryInTransit

Analytics

The following table describes the financial ratios and how they're calculated.

Ratio Description Calculation
Inventory Turnover Ratio Cost of Revenues, Goods divided by Average Inventory
Days Sales in Inventory

365 Days divided by Inventory Turnover Ratio

Gross Margin Return on Investment Total Revenues less Total Cost of Goods Sold divided by Average Inventory
Raw Materials as % of Inventory Raw Materials Inventory divided by Net Inventory
Work in Process as % of Inventory Work in Process Inventory divided by Net Inventory
Finished Goods as % of Inventory Finished Goods Inventory divided by Net Inventory
Other Inventory as % of Inventory Other Inventory divided by Net Inventory

2-130 Prepaid Expenses

Bar Graph

The following table outlines the financial groupings that generate the bar graphs for Prepaid Expenses.

Bar Name Financial Groupings
Prepaid rent PrepaidRent
Prepaid insurance PrepaidInsurance
Prepaid interest PrepaidInterest
Prepaid tax PrepaidTaxes
Other prepaid expenses OtherPrepaidExpenseCurrent

Analytics

The following table describes the financial ratios and how they're calculated.

Ratio Description Calculation
Prepaid Interest as % of Interest Expense Prepaid Interest divided by Interest Expense

2-135 Property, Plant and Equipment and Leases

Bar Graph

The following table outlines the financial groupings that generate the bar graphs for Property, Plant and Equipment and Leases.

Bar Name Financial Groupings
Land Land
Construction in progress ConstructionInProgress
Depreciable property, plant, and equipment, net

Net of:

  • MachineryAndEquipmentGross

  • LeaseholdImprovementsGross

  • PropertyPlantAndEquipmentGross-PropertyPlantAndEquipmentByTypeAxis-VehiclesMember

  • FurnitureAndFixturesGross

  • OtherPropertyPlantAndEquipment

  • AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment

Total depreciation expense

Sum of:

  • CostOfGoodsAndServicesSoldDepreciation

  • DAS-DepreciationNonproductionSellingGeneralAdministrative

  • DAS-DepreciationNonproductionResearchAndDevelopmentExpense

  • DepreciationNonproduction

Loss (gain) on disposal of assets GainLossOnDispositionofAssets
Right-of-use assets, finance leases, net FinanceLeaseRightOfUseAsset
Total finance lease liabilities

Sum of:

  • FinanceLeaseLiabilityCurrent

  • FinanceLeaseLiabilityNoncurrent

Total finance lease amortization expense

Sum of:

  • DAS-CostsOfGoodsAndServicesSoldFinanceLeaseRightOfUseAssetAmortization

  • DAS-FinanceLeaseRightOfUseAssetAmortizationSellingGeneralAdministrative

  • DAS-FinanceLeaseRightOfUseAssetAmortizationExpenseResearchAndDevelopmentExpense

  • FinanceLeaseRightOfUseAssetAmortizationExpense

Right-of-use assets, operating leases OperatingLeaseRightOfUseAsset
Total operating lease liabilities

Sum of:

  • OperatingLeaseLiabilityCurrent

  • OperatingLeaseLiabilityNoncurrent

Net investment in leases, current (lessor) NetInvestmentInLeaseCurrent
Net investment in leases, noncurrent (lessor) NetInvestmentInLeaseNoncurrent

Analytics

The following table describes the financial ratios and how they're calculated.

Ratio Description Calculation
Depreciation Expense as a % of Depreciable Assets Total Depreciation Expense divided by Depreciable Property, Plant, & Equipment
Lease Amortization as % of Finance Lease Total Finance Lease Amortization divided by Right-of-use Assets, Finance, Leases, Gross
Property, Plant, & Equipment Turnover Total Revenues divided by Average Property, Plant, & Equipment
Property, Plant, & Equipment Average Depreciation Life Average Depreciable Property, Plant & Equipment, Gross divided by Total Depreciation Expense
Repairs & Maintenance to Gross Property, Plant, & Equipment Repairs & Maintenance Expense divided by Property, Plant, & Equipment, Net

2-140 Investments, Derivatives and Hedging

Bar Graph

The following table outlines the financial groupings that generate the bar graphs for Investments, Derivatives and Hedging.

Bar Name Financial Groupings
Debt securities

Sum of:

  • DebtSecuritiesCurrent
  • AvailableForSaleSecuritiesDebtSecuritiesNoncurrent
Equity securities

Sum of:

  • EquitySecuritiesFvNi
  • AvailableForSaleSecuritiesEquitySecuritiesNoncurrent
Other investments

Sum of:

  • OtherShortTermInvestments
  • InvestmentsAndOtherNoncurrentAssets
Derivatives and hedging assets

Sum of:

  • DerivativeInstrumentsAndHedges
  • DerivativeInstrumentsAndHedgesNoncurrent
Investment income, interest and dividend InvestmentIncomeInterestAndDividend
Gain (loss) on investments GainLossOnInvestments
Gain (loss) on derivatives and hedging GainLossOnDerivativeInstrumentsNetPretax
Unrealized gain (loss) on available for sale debt securities OtherComprehensiveIncomeLossAvailableForSaleSecuritiesAdjustmentNetOfTax
Unrealized gain (loss) on cash flow hedges OtherComprehensiveIncomeLossCashFlowHedgeGainLossAfterReclassificationAndTax

Analytics

The following table describes the financial ratios and how they're calculated.

Ratio Description Calculation
Realized Investments Return as a % of Investments (Excluding Derivatives) Realized Investment Income divided by Average Investments

2-145 Loans and Note Receivable

Bar Graph

The following table outlines the financial groupings that generate the bar graphs for Loans and Note Receivable.

Bar Name Financial Groupings
Total loans and notes receivable, net (excluding related party loans and receivables)

Net of:

  • NotesAndLoansReceivableGrossCurrent
  • AllowanceForNotesAndLoansReceivableCurrent
  • NotesAndLoansReceivableGrossNoncurrent
  • AllowanceForNotesAndLoansReceivableNoncurrent
Total related party loans and notes receivable, net

Net of:

  • NotesReceivableRelatedPartiesCurrent
  • DAS-AllowanceForNotesAndLoansReceivableCurrentRelatedParty
  • DueFromRelatedPartiesNoncurrent
  • DAS-AllowanceForNotesAndLoansReceivableNonCurrentRelatedParty

Analytics

The following table describes the financial ratios and how they're calculated.

Ratio Description Calculation
Interest Income to Notes Receivable (Excluding Related Party Loans and Notes) Interest Income, Notes Receivable and Other divided by Loans and Notes Receivable
Related Party Interest Income to Notes Receivable

Interest Income, Related Party divided by Related Party Loans and Notes Receivable

2-150 Goodwill, Intangible Assets, and Other Assets

Bar Graph

The following table outlines the financial groupings that generate the bar graphs for Goodwill, Intangible Assets, and Other Assets.

Bar Name Financial Groupings
Goodwill, net

Net of:

  • GoodwillGross
  • DAS-GoodwillAccumulatedAmortization
  • GoodwillImpairedAccumulatedImpairmentLoss
Intangible assets (other than goodwill), net

Net of:

  • FiniteLivedIntangibleAssetsGross
  • IndefiniteLivedIntangibleAssetsExcludingGoodwill
  • FiniteLivedIntangibleAssetsAccumulatedAmortization

Analytics

The following table describes the financial ratios and how they're calculated.

Ratio Description Calculation
Amortization Expense to Amortization Intangible Assets (Other than Goodwill) Intangible Assets (Other than Goodwill) Amortization Expense divided by Intangible Assets (Other than Goodwill), Amortizable, Gross
Amortization Expense to Goodwill

Goodwill Amortization Expense divided by Goodwill, Gross

Average Amortization Life of Intangible Assets (Other than Goodwill) Average Intangible Assets (Other than Goodwill), Gross divided by Intangible Assets Amortization Expense
Average Amortization Life of Goodwill Average Goodwill, Gross divided by Goodwill Amortization Expense

2-155 Accounts Payable and Accrued Expenses

Bar Graph

The following table outlines the financial groupings that generate the bar graphs for Accounts Payable and Accrued Expenses.

Bar Name Financial Groupings
Trade accounts payable

AccountsPayableTradeCurrent

Accrued expenses AccruedLiabilitiesCurrent
Accrued payroll and related benefits

EmployeeRelatedLiabilitiesCurrent

Related party payable

AccountsPayableRelatedPartiesCurrent

Interest and dividends payable

Sum of:

  • InterestPayableCurrent
  • DividendsPayableCurrent
Total contract retainage payable

Sum of:

  • ConstructionPayableCurrent
  • DAS-ConstructionPayableNonCurrent

Analytics

The following table describes the financial ratios and how they're calculated.

Ratio Description Calculation
Trade Accounts Payable Turnover

Total Purchases divided by Average Trade Accounts Payable

Trade Accounts Payable Turnover in Days

365 Days divided by Trade Accounts Payable Turnover

Days Cost of Sales in Payables Average Trade Accounts Payable divided by Cost of Goods and Services Sold times 365 Days
Accrued Payroll Costs as % of Payroll Costs Accrued Payroll and Related Benefits divided by Total Salaries, Benefits, and Payroll Taxes

2-160 Income and Other Taxes

Bar Graph

The following table outlines the financial groupings that generate the bar graphs for Income and Other Taxes.

Bar Name Financial Groupings
Deferred tax assets, noncurrent, net

DeferredTaxAssetsNet

Deferred tax liability, noncurrent DeferredIncomeTaxLiabilities
Prepaid tax

PrepaidTaxes

Income taxes receivable

IncomeTaxReceivable

Total income taxes payable

Sum of:

  • AccruedIncomeTaxesNoncurrent
  • AccruedIncomeTaxesCurrent
Total uncertain tax positions

Sum of:

  • LiabilityForUncertainTaxPositionsCurrent
  • LiabilityForUncertainTaxPositionsNoncurrent
Sales and excise tax payable SalesAndExciseTaxPayableCurrent

2-165 Debt

Bar graph

The following table outlines the financial groupings that generate the bar graphs for Debt.

Bar Name Financial Groupings
Total line of credit

Sum of:

  • LineOfCreditCurrent
  • LongTermLineOfCredit
Total notes payable

Sum of:

  • NotesAndLoansPayableCurrent
  • LongTermNotesAndLoans
Total related party debt

Sum of:

  • NotesPayableRelatedPartiesClassifiedCurrent
  • DueToRelatedPartiesNoncurrent
Total debt issuance costs

Sum of:

  • DeferredFinanceCostsCurrentNet
  • DeferredFinanceCostsNoncurrentNet
Total other debt

Sum of:

  • OtherLongTermDebtCurrent
  • OtherLongTermDebtNoncurrent
Total interest expense

Sum of:

  • InterestExpense
  • InterestExpenseRelatedParty

Analytics

The following table describes the financial ratios and how they're calculated.

Ratio Description Calculation
Interest as % of Average Debt, Excluding Related Party Debt

Interest Expense, Excluding Related Party divided by Average Debt, Excluding Related Party

Interest as % of Average Related Party Debt

Interest Expense, Related Party divided by Average Debt, Related Party

Debt to Equity Ratio Total Debt divided by Total Equity
Debt to Assets Ratio Total Debt divided by Total Assets
Debt to Net Working Capital Ratio Total Debt divided by Net Working Capital

2-170 Other Liabilities and Commitments and Contingencies

Bar graph

The following table outlines the financial groupings that generate the bar graphs for Other Liabilities and Commitments and Contingencies.

Bar Name Financial Groupings
Total deferred compensation liability

Sum of:

  • DeferredCompensationLiabilityCurrent
  • DeferredCompensationLiabilityClassifiedNoncurrent
Total asset retirement obligation

Sum of:

  • AssetRetirementObligationCurrent
  • AssetRetirementObligationsNoncurrent
Total contract liabilities

Sum of:

  • ContractWithCustomerLiabilityCurrent
  • ContractWithCustomerLiabilityNoncurrent
Total miscellaneous other liabilities

Sum of:

  • OtherLiabilitiesCurrent
  • LiabilitiesNoncurrent
Total liabilities related to discontinued operations

Sum of:

  • LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationNoncurrent
  • LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationCurrent

2-175 Equity

Analytics

The following table describes the financial ratios and how they're calculated.

Ratio Description Calculation
Return on Equity

Net Income divided by Average Equity

Return on Assets

Net Income divided by Total Assets

2-180 Revenues and Cost of Revenues

Bar graph

The following table outlines the financial groupings that generate the bar graphs for Revenues and Cost of Revenues.

Bar Name Financial Groupings
Gross profit, overall

Net of:

  • Revenues
  • CostOfGoodsAndServicesSold

Gross profit, goods

Net of:

  • RevenueFromContractWithCustomerIncludingAssessedTax-ProductOrServiceAxis-ProductMember
  • DAS-CostofGoods

Gross profit, services

Net of:

  • RevenueFromContractWithCustomerIncludingAssessedTax-ProductOrServiceAxis-ServiceMember
  • DAS-CostofServices

Gross profit, related party

Net of:

  • RevenueFromContractWithCustomerIncludingAssessedTax-DASRelatedPartyAxis-RelatedPartyMember
  • DAS-CostOfGoodsAndServicesSold-DASRelatedPartyAxis-RelatedPartyMember

Gross profit, other

Net of:

  • RevenueNotFromContractWithCustomer
  • OtherCostOfOperatingRevenue

Analytics

The following table describes the financial ratios and how they're calculated.

Ratio Description Calculation
Gross Profit - Overall

Revenues less Cost of Revenues

Gross Margin - Overall

Revenues less Cost of Revenues divided by Revenues

Gross Profit - Goods Revenues from Contracts with Customers, Goods less Cost of Goods
Gross Margin - Goods Revenues from Contracts with Customers, Goods less Cost of Goods divided by Revenues from Contracts with Customers, Goods
Gross Profit - Services Revenues from Contracts with Customers, Services less Cost of Services
Gross Margin - Services Revenues from Contracts with Customers, Services less Cost of Services divided by Revenues from Contracts with Customers, Services
Gross Profit - Related Party Revenues from Contracts with Customers, Related Party less Cost of Related Party Revenues
Gross Margin - Related Party Revenues from Contracts with Customers, Related Party less Cost of Related Party Revenues divided by Revenus from Contracts with Customers, Related Party
Gross Profit - Other Revenues, Other less Cost of Other Revenues
Gross Margin - Other Revenues, Other less Cost of Other Revenues, divided by Revenues, Other
Net Profit Margin Net Income divided by Total Revenues
Total Asset Turnover Revenues divided by Average Assets

2-185 Operating Expenses, Other Income (Expense), and Other

Bar graph

The following table outlines the financial groupings that generate the bar graphs for Operating Expenses, Other Income (Expense), and Other.

Bar Name Financial Groupings
Operating expenses

OperatingExpenses

Other income (expense)

NonoperatingIncomeExpense

Analytics

The following table describes the financial ratios and how they're calculated.

Ratio Description Calculation
Operating Ratio

Operating Expenses divided by Revenues