X or XD Definition

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X or XD is a symbol used in newspapers to indicate that a stock is trading ex-dividend, i.e., without dividend. The x symbol is also used in bond tables to signify without interest.

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CPLTD is Current Portion of Long-Term Debt.

RULES-BASED ACCOUNTING is where specific accounting rules are set forth and must be followed in order to comply with GAAP. For example, if an airline company leases a jet, the company must follow specific GAAP rules to determine if the transaction is an operating lease or a capital lease. The main difference being that a capital lease would have to appear on the balance sheet of the airline. Therefore, two virtually identical lease transactions could be classified entirely differently based upon how they follow the GAAP leasing rules. See also PRINCIPLES-BASED ACCOUNTING.

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