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	<title><![CDATA[accounting and net income Resources | BNET]]></title>
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		<title><![CDATA[Net Income Statement]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=1089535]]></link>
		<description><![CDATA[While some lines of an income statement depend on estimates or forecasts, the interest expense line is a basic equation. When accounting for income tax expense, however, a business can use different accounting methods for some of its expenses than it uses for calculating its taxable income. The hypothetical amount...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Thu, 01 Jan 2009 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/net+income.html"><![CDATA[Net Income]]></category>
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		<title><![CDATA[HONEYWELL INTERNATIONAL INC - Final Results.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5937/is_200701/ai_n23962937]]></link>
		<description><![CDATA[Honeywell Reports 2006 Sales Up 13% to $31.4 Billion; Earnings Per Share Up               31% to $2.52; Free Cash Flow Up 41% to $2.5 Billion            ...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 26 Jan 2007 00:00:00 -0800</pubDate>
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		<category domain="http://rss.financialcontent.com/stocksymbol">HON</category>
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		<title><![CDATA[BANK OF AMERICA CORPORATION - New Accounting Ref Date.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5937/is_200602/ai_n23959715]]></link>
		<description><![CDATA[Bank of America to Restate Financial Statements for Accounting Under SFAS 133        CHARLOTTE, N.C., Feb. 22 -- Bank of America today said it will restate  financial statements going back to 2002 in order to adjust the accounting under  Statement of Fi...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 22 Feb 2006 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
		<category domain="http://resources.bnet.com/topic/bank+of+america+corp..html"><![CDATA[Bank of America Corp.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">BAC</category>
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		<title><![CDATA[AMERICAN EXPRESS CO - Final Results.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5937/is_200601/ai_n23959391]]></link>
		<description><![CDATA[American Express Earnings From Continuing Operations Rise 12% as            Cardmember Spending Reaches Record Level In Fourth Quarter        NEW YORK, Jan. 24 -- American Express Company today reported fourth quarter  income from...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 24 Jan 2006 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
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		<category domain="http://resources.bnet.com/topic/digital+equipment+corp..html"><![CDATA[Digital Equipment Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[EARNINGS]]></category>
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		<category domain="http://resources.bnet.com/topic/gaap.html"><![CDATA[GAAP]]></category>
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		<title><![CDATA[AMERICAN EXPRESS CO - 3rd Quarter Results.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5937/is_200510/ai_n23958503]]></link>
		<description><![CDATA[American Express Revenues and Earnings                   Rise on Strong Growth in Cardmember Spending        (Dollars in millions, except per share amounts)      ...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 25 Oct 2005 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
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		<title><![CDATA[Books-A-Million, Inc. Announces Fourth Quarter Results; Net Income Increases 20.3%; Comparable Store Sales Increase 2.7%; Announces Restatement For Lease Accounting]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2005_March_9/ai_n12416056]]></link>
		<description><![CDATA[BIRMINGHAM, Ala. -- Books-A-Million, Inc. (Nasdaq/NM:BAMM) today announced financial results for the fourth quarter and fiscal year ended January 29, 2005.]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 09 Mar 2005 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
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		<title><![CDATA[Final Results.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5937/is_200501/ai_n23956025]]></link>
		<description><![CDATA[American Express Reports Record Earnings and Revenues for Fourth Quarter                                and Full Year 2004     ...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 25 Jan 2005 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
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		<title><![CDATA[Final Results.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5937/is_200501/ai_n23955999]]></link>
		<description><![CDATA[AT&T Announces Fourth-Quarter Results                 * Fourth-quarter earnings per diluted share of $0.78                 * Revenue for the fourth quarter...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 20 Jan 2005 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
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		<category domain="http://resources.bnet.com/topic/at%2526t+corp..html"><![CDATA[AT&T Corp.]]></category>
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		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">T</category>
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	<item>
		<title><![CDATA[JPMorgan Chase Reports 2004 Fourth Quarter Net Income of $1.7 Billion after Merger and Conforming Accounting Charges of $650 Million]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2005_Jan_19/ai_n8699892]]></link>
		<description><![CDATA[NEW YORK -- JPMorgan Chase & Co. (NYSE:JPM)]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 19 Jan 2005 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">JPM</category>
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	</item>
	<item>
		<title><![CDATA[3rd Quarter Results.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5937/is_200410/ai_n23955316]]></link>
		<description><![CDATA[American Express Reports Record Quarterly Earnings                          Earnings Per Share Rise 17 Percent             ...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 26 Oct 2004 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">AXP</category>
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	</item>
	<item>
		<title><![CDATA[Earnings.(News)(list of various companies' earnings)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5251/is_200304/ai_n20111511]]></link>
		<description><![CDATA[Agree Realty Corp. NYSE: ADC    1st Quarter March 31 2003 2002    Revenue $7,019,000 $6,170,000    +Funds from operations $3,637,000 $3,209,000    Funds from operations/share:  $.71 $.63    +- Funds from operations is an accounting standard used by...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 28 Apr 2003 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/net+income.html"><![CDATA[net income]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">NDAQ</category>
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	</item>
	<item>
		<title><![CDATA[Loews Corporation Reports Net Income for the Third Quarter of 2002]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2002_Nov_7/ai_94037834]]></link>
		<description><![CDATA[Business Editors      NEW YORK--BUSINESS WIRE--Nov. 7, 2002-Loews Corporation (NYSE:LTR;CG) today reported consolidated net income including both the Loews Group and Carolina Group for the 2002 third quarter of $240.4 million, compared to $165.7 million in 2001.     The following table summarizes the...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 07 Nov 2002 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">LTR</category>
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	</item>
	<item>
		<title><![CDATA[Carolina Group Reports Net Income and Pro Forma Results for the Third Quarter of 2002]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2002_Nov_7/ai_94037837]]></link>
		<description><![CDATA[Business Editors      NEW YORK--BUSINESS WIRE--Nov. 7, 2002--Loews Corporation (NYSE:LTR) reported today Carolina Group net income for the 2002 third quarter of $191.7 million, compared to $229.6 million in 2001.     Net income attributable to the Loews Group intergroup interest for the third...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 07 Nov 2002 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">LTR</category>
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	</item>
	<item>
		<title><![CDATA[SBC Reports Third-Quarter Earnings Per Diluted Share of $0.53, $0.51 Excluding Special Items; Reaffirms Full-Year Guidance of $2.26; Company Passes 2-Million DSL Subscriber Mark in October]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2002_Oct_24/ai_93303661]]></link>
		<description><![CDATA[Business Editors      SAN ANTONIO--BUSINESS WIRE--Oct. 24, 2002--SBC Communications Inc. (NYSE:SBC)      Note: SBC's third-quarter earnings conference call will be broadcast live via the Internet beginning at 10 a.m. Eastern time, Oct. 24, 2002. Instructions on how to access the webcast can...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 24 Oct 2002 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
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		<category domain="http://resources.bnet.com/topic/sbc+communications+inc..html"><![CDATA[SBC Communications Inc.]]></category>
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	</item>
	<item>
		<title><![CDATA[Lazare Kaplan International Inc. Reports Third Quarter Fiscal 2001 Results]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2001_April_12/ai_73107206]]></link>
		<description><![CDATA[Business Editors        NEW YORK--BUSINESS WIRE--April 12, 2001--                 -- Polished diamond sales increase 31% --        Lazare Kaplan International Inc. (AMEX:LKI) today...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 12 Apr 2001 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
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		<title><![CDATA[Video helps Disney beat Wall Street.(financial information)(Brief Article)(Statistical Data Included)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5057/is_200102/ai_n18424257]]></link>
		<description><![CDATA[Helped in part by healthy VHS and DVD sales of Toy Story 2 and Gone  in 60 Seconds, the Walt Disney Co. experienced higher earnings than  analysts expected for the fourth quarter ended Dec. 31. Revenue for the  conglomerate increased 7% to $7.3 billio   ...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 12 Feb 2001 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
		<category domain="http://resources.bnet.com/topic/disney+corp..html"><![CDATA[Disney Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/net+income.html"><![CDATA[net income]]></category>
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		<category domain="http://resources.bnet.com/topic/video.html"><![CDATA[video]]></category>
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	<item>
		<title><![CDATA[Mattson Technology, Inc. Announces Record Fourth Quarter and Year End 2000 Financial Results; Discusses the Effect of Adoption of SAB 101]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2001_Jan_31/ai_69758642]]></link>
		<description><![CDATA[Business Editors        FREMONT, Calif.--BUSINESS WIRE--Jan. 31, 2001--Mattson Technology, Inc. (NASDAQ: MTSN), a leading supplier of advanced process equipment used to manufacture semiconductors, today is reporting record financial results for the quarter and year ended December 31, 2000, and its transition from the Company's...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 31 Jan 2001 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
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		<category domain="http://resources.bnet.com/topic/net+income.html"><![CDATA[net income]]></category>
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	</item>
	<item>
		<title><![CDATA[The Pantry, Inc. Issues a Technical Accounting Adjustment to Third Quarter and Year-End Financial Results; Net Income and Pro Forma Earnings Per Share Remain Unchanged]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_1999_Dec_29/ai_58409404]]></link>
		<description><![CDATA[Business Editors]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 29 Dec 1999 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
		<category domain="http://resources.bnet.com/topic/net+income.html"><![CDATA[net income]]></category>
		<category domain="http://resources.bnet.com/topic/pro-forma+earnings.html"><![CDATA[pro-forma earnings]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Accounting Rules Lower Travelers' Net Income.(Travelers Property Casualty Corp.)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5249/is_199904/ai_n20048663]]></link>
		<description><![CDATA[Although Travelers Property Casualty Corp. announced a 6 percent  increase in operating earnings for the first quarter of 1999, the  company said that because it adopted new accounting principles net  income dropped 42 percent compared to firstquarter 1  Although Travelers Property Casualty Corp. announced a 6...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 26 Apr 1999 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
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		<category domain="http://resources.bnet.com/topic/net+income.html"><![CDATA[net income]]></category>
		<category domain="http://resources.bnet.com/topic/travelers+property+casualty+corp..html"><![CDATA[Travelers Property Casualty Corp.]]></category>
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