Negative goodwill, 416
Tax effects, 589
Net operating loss
Interim periods, 607
Net periodic pension cost, 620
Interest cost component, 620
Net present value, 822, 829
Net realizable value, 154, 205, 800, 822, 829
Inventory costing and, 223
Net working capital, 74
Noncancelable lease, 521
Noncash transactions
Long-term debt issued, 503
Statement of cash flows, 128, 131
Noncompensatory stock options, 658
Noncurrent assets, 82
Noncurrent liabilities, 84
Nonmonetary asset, 263
Nonmonetary exchanges, 296
Dissimilar assets, 296
Nonreciprocal transfers, 298
Similar assets, 297
Nonmonetary grant, 850
Nonmonetary items, 742, 822, 843
Nonmonetary transactions, 263, 296, 308
Nonreciprocal transfer, 263, 298, 308
Nonrecourse (debt) refinancing, 522, 558
Non-sub subsidiaries, 469
Notes payable, 477, 501
Notes receivable, 156