Discontinued operations: The disposal, or availability for sale, of a separate component of an entity. A component is a major line of business or major geographic area of operations.

Horizontal analysis: A technique for evaluating a series of financial statement data over time to determine the increase (decrease) that has taken place. This increase (decrease) is expressed as either an amount or a percentage.

Horizontal percentage change for the period: A percentage measuring the change from one year (or period) to the next year (or period). It is calculated by dividing the dollar amount of the change between the specific year (or period) under analysis and the prior year (or period) by the prior-year amount.

Horizontal percentage of a base-period amount: A percentage measuring the change since a base year (or period), normally involving more than one year (or period). It is calculated by dividing the amount for the specific year (or period) under analysis by the base-year (period) amount.

Non-GAAP measures: Management-defined measures of financial performance.

Vertical analysis: A technique for evaluating financial statement data that expresses each item in a financial statement as a percentage of a base amount. The base amount is usually sales in the statement of income and total assets in the statement of financial position.

Vertical percentage of a base amount: A percentage measuring the proportion of an amount in a financial statement within a year (or period). It is calculated by dividing the financial statement amount under analysis by the base amount for that particular financial statement (such as sales for the statement of income or total assets for the statement of financial position).