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Regulation S-X generally implicitly discusses US Generally Accepted Accounting Principles (GAAP). However, non-GAAP measures are sometimes used by companies to provide insight into its business. Non-GAAP financial measures are defined in Regulation G. Regulations G and Item 10e of Regulation S-K provide guidance on the use of non-GAAP measures.
Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.
Please refer to our Reg G reconciliation schedules at the end of the presentation for the GAAP to non-GAAP adjustments. Now, I will turn the call over to Mike Speetzen. Go ahead, Mike.
Balance sheet substantiation is the accounting process conducted by businesses on a regular basis to confirm that the balances held in the primary accounting system of record (e.g. SAP, Oracle, other ERP system's General Ledger) are reconciled (in balance with) with the balance and transaction records held in the same or supporting sub-systems.
Reconciliations of these non-GAAP measures to the most comparable measure under generally accepted accounting principles are available in the quarterly supplement. ... enough cash on the balance ...
Non-GAAP net loss in 2024 was $15.4 million, compared to a loss of $16.6 million in 2023, reflecting a decline in non-GAAP opex from $17.1 million in 2023 to $15.4 million in 2024.
A chart of accounts compatible with IFRS and US GAAP includes balance sheet (assets, liabilities and equity) and the profit and loss (revenue, expenses, gains and losses) classifications. If used by a consolidated or combined entity, it also includes separate classifications for intercompany transactions and balances.
The formal accounting distinction between on- and off-balance-sheet items can be quite detailed and will depend to some degree on management judgments, but in general terms, an item should appear on the company's balance sheet if it is an asset or liability that the company owns or is legally responsible for; uncertain assets or liabilities ...