OnPoint PCR graph notes
Here is some guidance around the OnPoint PCR graphs that display in the Analysis tab.
2115 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:

Restricted cash and cash equivalents  Sum of:

2120 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:

Nontrade receivables, net  Net of:

Related party receivables, net  Net of:

Total contract retainage receivables, net  Net of:

Revenues from contracts with customers, goods  RevenueFromContractWithCustomerIncludingAssessedTaxProductOrServiceAxisProductMember 
Revenues from contracts with customers, services  RevenueFromContractWithCustomerIncludingAssessedTaxProductOrServiceAxisServiceMember 
Revenues from contracts with customers, related party  RevenueFromContractWithCustomerIncludingAssessedTaxDASRelatedPartyAxisRelatedPartyMember 
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 
2125 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 
2130 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 
2135 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:

Total depreciation expense  Sum of:

Loss (gain) on disposal of assets  GainLossOnDispositionofAssets 
Rightofuse assets, finance leases, net  FinanceLeaseRightOfUseAsset 
Total finance lease liabilities  Sum of:

Total finance lease amortization expense  Sum of:

Rightofuse assets, operating leases  OperatingLeaseRightOfUseAsset 
Total operating lease liabilities  Sum of:

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 Rightofuse 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 
2140 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:

Equity securities  Sum of:

Other investments  Sum of:

Derivatives and hedging assets  Sum of:

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 
2145 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:

Total related party loans and notes receivable, net  Net of:

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 
2150 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:

Intangible assets (other than goodwill), net  Net of:

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 
2155 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:

Total contract retainage payable  Sum of:

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 
2160 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:

Total uncertain tax positions  Sum of:

Sales and excise tax payable  SalesAndExciseTaxPayableCurrent 
2165 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:

Total notes payable  Sum of:

Total related party debt  Sum of:

Total debt issuance costs  Sum of:

Total other debt  Sum of:

Total interest expense  Sum of:

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 
2170 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:

Total asset retirement obligation  Sum of:

Total contract liabilities  Sum of:

Total miscellaneous other liabilities  Sum of:

Total liabilities related to discontinued operations  Sum of:

2175 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 
2180 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:

Gross profit, goods  Net of:

Gross profit, services  Net of:

Gross profit, related party  Net of:

Gross profit, other  Net of:

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 
2185 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 