Other Adjustments


  • Id: is_other_adjustments
  • Type: fundamentals
  • Subtype: income_statement
  • Units: currency
  • Decimal Points: 0
  • Currency Convertible: Yes
  • Tags: “other adjustments”, “adjustments to net income”, “non-recurring items”, “special items”, “one-time charges or gains”


Includes any changes to net income (except for preferred dividends) that are needed to get Basic Net Income for Common Shareholders. Some examples of Other Adjustments are paying extra to buy back some special shares, earnings given to some shareholders, interest paid for some securities, cost of issuing preferred stock, and net income given to general partners.