Here's a way to get a little more insight when looking at a company's financials.
One size of analysis does not fit all - and contracts, depreciation, costs, inventory and other financials may be handled very differently owing to the reality of the industry.
Retail, housing, airplane manufacturing, cosmetics and more all experience these metrics differently.
1. Go to Checkpoint.
2. Make sure the drop down box is tuned to accounting, audit and corporation finance.
3. Set Tab to Search
4. Look to the right - you'll see AICPA Audit and Accounting Guides
It's a great way to see what analysts are seeing when they upgrade or downgrade a company!