Included Current Assets means accounts receivable, inventory, deposits and prepaid expenses, but excluding deferred tax assets and receivables from any of the Company’s Affiliates, employees, officers or Members, determined in accordance with GAAP and in a manner and on a basis consistent with the preparation of the Financial Statements for the fiscal year ended December 31, 2007. “Included Current Liabilities” means accounts payable, accrued Taxes, bad debt accrual, and accrued expenses, but excluding payables to any of the Company’s Affiliates, employees, officers or Members and the current portion of long term Indebtedness, determined in accordance with GAAP and in a manner and on a basis consistent with the preparation of the Financial Statements for the fiscal year ended December 31, 2007.
Included Current Assets means all current assets, including accounts receivable, inventories and supplies, prepaid expenses and other current assets, but excluding Cash and Cash Equivalents, deferred Tax assets and Income Tax assets, of the Acquired Companies, each as determined in accordance with the Accounting Principles as such accounts are specified on Exhibit F.
Included Current Assets means the categories of line items listed as Current Assets on the form of Estimated Closing Working Capital attached to this Agreement as Exhibit A.
Examples of Included Current Assets in a sentence
As of the Closing Date, any intercompany accounts receivable or accounts payable, intercompany loans or other similar intercompany Liabilities between Stockholder or any Affiliate (other than the Company or any Subsidiary of the Company) of Stockholder, on the one hand, and the Company or any Subsidiary of the Company, on the other, shall be forgiven or otherwise contributed to capital and such amounts shall not be deemed to be Included Current Assets or Included Current Liabilities.
More Definitions of Included Current Assets
Included Current Assets shall have the meaning set forth in Section 1.1(a)(x) of this Agreement.
Included Current Assets has the meaning set forth in Section 2.2(c).
Included Current Assets means current assets as defined in the Audited Balance Sheet, including accounts receivable (net of allowance for doubtful accounts), prepaid expenses and other current assets, but excluding cash and cash equivalents, any prepaid expenses relating to the Equipment Leases, and current or deferred Income Tax assets. “Included Current Liabilities” means (x) current liabilities as defined in the Audited Balance Sheet, including accounts payable, accrued payroll and related expenses, other accrued expenses and deferred revenue, but excluding (y) current and deferred Income Tax liabilities of any member of the Company Group (including Income Taxes of the Affiliated Group that a member of the Company Group is responsible for under applicable Law, pursuant to a contract terminated as provided in Section 9 of Annex I or otherwise), any care and closure provision, including the current portion thereof, self insurance reserves, amounts payable under the Xxxxxx County Land Lease, accrued interest, accrued branding fees, any payables relating to the Equipment Leases, any accruals in respect of the Retained Claims (including accrued legal fees and expenses in respect of the Retained Claims), accrued expenses and payables related to capital expenditures, and accrued acquisition holdback. Net Working Capital includes Intercompany Trade Accounts. Any items included within the definition of Net Company Debt shall be excluded from Net Working Capital.
Included Current Assets means all current assets, including accounts receivable, inventories and supplies, prepaid expenses and other current assets, but excluding Cash and Cash Equivalents, Transaction Tax Deductions and income tax assets, of the Company and its Subsidiaries, each as determined in accordance with GAAP and the sample calculation set forth in Exhibit G.
Included Current Assets means each of the following current assets accounts corresponding to such accounts in the Company’s 2011 Financial Statements: (i) trade receivables, (ii) inventory, (iii) Tax Recoverable, (iv) other receivables, (v) the Restricted Cash Balance and (vi) capitalization plan, in each case determined in accordance with Brazilian GAAP applied using the same accounting methods, practices, principles, policies and procedures, with consistent classifications, judgments and valuation and estimation methodologies that were used in the preparation of the Company’s 2011 Financial Statements as if such accounts were being prepared and audited as of a fiscal year end.
Included Current Assets means accounts receivable (but excluding any Segregated Accounts Receivable), Inventory owned by the Sellers, deposits, prepaid expenses, and other current assets determined in accordance with GAAP, applied using the same accounting methods, practices, principles, policies and procedures, with consistent classifications, judgments and valuation and estimation methodologies that were used in the preparation of the Sellers’ Financial Statements for the most recent fiscal year end as if such accounts were being prepared as of a fiscal year end, but excluding Excluded Assets and deferred tax assets and receivables from any Subsidiary. “Included Current Liabilities” means accounts payable and accrued expenses and other current liabilities determined in accordance with GAAP applied using the same accounting methods, practices, principles, policies and procedures, with consistent classifications, judgments and valuation and estimation methodologies that were used in the preparation of the Sellers’ Financial Statements for the most recent fiscal year end as if such accounts were being prepared as of a fiscal year end, but excluding Excluded Liabilities, payables to any Subsidiary and that portion of Indebtedness paid at closing and deducted from the Purchase Price pursuant to Section 3.3(a)(iii).
Included Current Assets means those items that are listed as current assets of the Business in Part B of Schedule 2, excluding any excluded Working Capital Item.