The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 360



-SubTopic 10



-Section 50



-Paragraph 1



-Subparagraph (a)



-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229



Reference 2: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 230



-SubTopic 10



-Section 45



-Paragraph 28



-Subparagraph (b)



-URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585

The aggregate value of preferred stock dividends and other adjustments necessary to derive net income apportioned to common stockholders.

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 260



-SubTopic 10



-Section 45



-Paragraph 11



-URI http://asc.fasb.org/extlink&oid=7655603&loc=d3e1377-109256