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Related to extinguishment: Early Extinguishment of Debt
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Synonyms for extinguishment

References in periodicals archive ?
As the exhibit indicates, the primary use of the EI classification has been for gains and losses from early extinguishment of debt.
The SEC staff analyzed a number of companies that recognized significant losses on the extinguishment of outstanding debts in periods before their actual extinguishment.
This carries greatly lower interest rates and excludes the loss on the early extinguishment of debt, which the company historically deemed to be a special charge.
The IRS concluded CEBA did not bar deductions because the FSLIC's extinguishment action had been made in response to the GAO audit and not in anticipation of relief provided by the act.
1 million loss on the early extinguishment of debt in fiscal 2006 and the previously reported $33.
19 (diluted) in income realized from the extinguishment of liabilities of IGIA's Tactica International, Inc.
As a result of the early extinguishment of the loans, CBL will incur a one-time charge of approximately $0.
Ray expects to recognize approximately $50 million of expense in the second quarter of 2006 related to the early extinguishment of the Notes.
5 million in unamortized deferred financing costs in the second quarter of 2006 as a loss on debt extinguishment.
8 million to income for the quarter, excluding the loss on the early extinguishment of debt of $4.
Since that time, the Company has been engaged in an orderly wind-down of its affairs, including the liquidation of fixed assets and the extinguishment of liabilities.
For fiscal year 2005, consolidated EBITDA (adjusted to exclude a $34 million loss associated with the early extinguishment of debt) to interest and debt to EBITDA equaled 3.
The refinancing is expected to result in a negligible loss on early extinguishment of debt in the second fiscal quarter.
In connection with the call of the notes, the Company expects to record a non-recurring pre-tax loss for early extinguishment of debt in the amount of approximately $2.