Discontinued — last reported Q3 '17
Products & Services · Prior Period Reclassification Adjustment
Servicesandothercostofsales — Prior Period Reclassification Adjustment
Analysis
StatementSegment
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ1 2016
Last reportedQ3 2017Aug 30, 2018
Rolls up toPrior Period Reclassification Adjustment
How to read this metric
An increase or decrease indicates a change in how the company allocates costs between segments or expense categories, rather than a change in operational efficiency. Significant adjustments may signal structural changes in the business or a shift in how management views the cost drivers of its service operations.
Detailed definition
This metric represents adjustments made to the cost of sales for services and other offerings to align prior period fina...
Peer comparison
Most public companies report similar reclassifications in their footnotes or segment reconciliations when changing accounting policies or organizational structures, making this a standard, albeit non-recurring, financial reporting item.
Metric ID:
a_segment_servicesandothercostofsales_prior_period_reclassification_adjustmentSimilar Metrics at Other Companies
Frequently Asked Questions
- What does servicesandothercostofsales — prior period reclassification adjustment mean?
- An accounting adjustment that restates past service costs to match the current way the company categorizes its expenses.