Tăng tỷ lệ chiết khấu và tỷ lệ lợi nhuận dự tính về tài sản hưu trí, mà làm cho nghĩa vụ kế hoạch trông nhỏ hơn và trả về kế hoạch trông cao hơn. (Lưu ý 6, Quyền Lợi Nhân Viên) 8. Danh sách tỷ lệ thuế hiệu quả của nó là 164,3%, là rất bất thường. | A Brief Walk through Qwest s Fine Print 6. Lists depreciation rates for billion in other network equipment as 8 to 57 years giving management wide discretion on depreciation. Note 3 Property Plant and Equipment 7. Increases both the discount rate and expected rate of return on pension assets which makes plan obligations look smaller and plan returns look higher. Note 6 Employee Benefits 8. Lists its effective tax rate as percent which is highly unusual. It also gives numbers for 1999 taxes paid and tax rate that differ substantially from those included in the company s 1999 10-K. Note 7 Income Taxes 9. Notes that its reported loss would have doubled if options expenses has been factored in. Note 8 Stockholder s Equity 10. Outlines a round-trip deal with IBM Corp. where IBM agrees to purchase billion in telecommunications services from Qwest and Qwest agrees to purchase billion in equipment from IBM. Note 9 Commitments and Contingencies 173 NOTES Chapter 1 1. Arthur Levitt with Paula Dwyer Take on the Street What Wall Street and Corporate America Don t Want You to Know New York Pantheon Books 2002 p. 155. 2. Ronald Fink The Fear of All Sums and Better Numbers CFO The Magazine for Senior Financial Executives August 2002 pp. 34-42. 3. Stock Fund Managers Focus on Bonds Accounting Bloomberg News March 19 2002. 4. Tyco International 8-K December 30 2002 p. 4. 5. Tyco International 1998 annual report p. 38. Chapter 2 1. Some Myths Continue on Wall Street Dow Jones News Service October 23 2002. 2. Skilling Analyst Verbally Butt Heads Houston Chronicle April 18 2001. .
