system
stringclasses 1
value | user
stringlengths 9
7.26k
| assistant
stringlengths 19
716
|
|---|---|---|
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | There were no other interest rate swaps outstanding as of September 3 , 2016 . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | As of September 3 , 2016 , the swaps were highly effective cash flow hedges and no ineffectiveness has been recorded . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | As of September 3 , 2016 , all foreign currency contracts were highly effective cash flow hedges and no ineffectiveness has been recorded . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | As of September 3 , 2016 , and September 5 , 2015 , foreign currency forward and swap contracts outstanding had total notional amounts of $ 470 million , and have durations expiring starting in November 2016 and ending in June 2020 . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | At September 3 , 2016 , all of the counterparties to our interest rate swaps and foreign currency contracts had investment grade ratings according to the three major ratings agencies . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | Gains and losses on derivative instruments designated as cash flow hedges recognized in OCI and reclassifications from AOCI into Net Income : 18 See Note 12 for the fair value of our derivative assets and liabilities . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | Note 12 - Fair Value Disclosures As of September 3 , 2016 , the carrying values of cash and cash equivalents , short - term investments , accounts receivable and accounts payable approximated their fair values because of the short - term nature of these instruments . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | We estimated the fair value of the Class A-2 Notes by obtaining broker quotes from two separate brokerage firms that are knowledgeable about the Company ’ s Class A-2 Notes and , at times , trade these notes . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The fair value of the other investments ( Level 1 ) was determined based on the closing market prices of the respective mutual funds as of September 3 , 2016 , and December 26 , 2015 . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The YUM and Subsidiary Senior Unsecured Notes were estimated to have a combined fair value of $ 4.5 billion ( Level 2 ) , compared to their combined carrying value of $ 4.3 billion as of September 3 , 2016 . | {'LongTermDebtFairValue': ['4.5'], 'LongTermDebt': ['4.3']} |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The fair values of the Company ’ s Term Loan A Facility and Term Loan B Facility approximated their respective carrying values of $ 0.5 billion ( Level 2 ) and $ 2.0 billion ( Level 2 ) as of September 3 , 2016 . | {'LongTermDebtFairValue': ['0.5', '2.0']} |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | As of September 3 , 2016 the Company ’ s Class A-2 Notes were estimated to have a collective fair value of $ 2.4 billion ( Level 2 ) , compared to a collective carrying value of $ 2.3 billion . | {'LongTermDebtFairValue': ['2.4'], 'LongTermDebt': ['2.3']} |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The following table presents fair values for those assets and liabilities ( See Note 11 for discussion regarding derivative instruments ) measured at fair value on a recurring basis and the level within the fair value hierarchy in which the measurements fall . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | No transfers among the levels within the fair value hierarchy occurred during the quarter and year to date ended September 3 , 2016 . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The remaining net book value of the assets measured at fair value as of September 3 , 2016 , subsequent to these impairments , was not significant . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | 19 Note 13 - Guarantees , Commitments and Contingencies Lease Guarantees As a result of having assigned our interest in obligations under real estate leases as a condition to the refranchising of certain Company restaurants and guaranteeing certain other leases , we are frequently contingently liable on lease agreements . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | These leases have varying terms , the latest of which expires in 2065 . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | As of September 3 , 2016 the potential amount of undiscounted payments we could be required to make in the event of non - payment by the primary lessees was approximately $ 525 million . | {'GuaranteeObligationsMaximumExposure': ['525']} |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The present value of these potential payments discounted at our pre - tax cost of debt at September 3 , 2016 was approximately $ 450 million . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | Accordingly , the liability recorded for our probable exposure under such leases as of September 3 , 2016 was not material . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | Other Franchise Guarantees We have provided guarantees of $ 15 million on behalf of franchisees for several financing programs related to specific initiatives . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The total loans outstanding under these financing programs were $ 43 million as of September 3 , 2016 . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The Company and Taco Bell were named as defendants in a number of putative class action suits filed in 2007 , 2008 , 2009 and 2010 alleging violations of California labor laws including unpaid overtime , failure to timely pay wages on termination , failure to pay accrued vacation wages , failure to pay minimum wage , denial of meal and rest breaks , improper wage statements , unpaid business expenses , wrongful termination , discrimination , conversion and unfair or unlawful business practices in violation of California Business & Professions Code § 17200 . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The In Re Taco Bell Wage and Hour Actions plaintiffs filed a consolidated complaint in June 2009 , and in March 2010 the court approved the parties ’ stipulation to dismiss the Company from the action , leaving Taco Bell as the sole defendant . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | Plaintiffs filed their motion for class certification on the vacation and final pay claims in December 2010 , and on September 26 , 2011 the court issued its order denying the certification of the vacation and final pay claims . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | Plaintiffs then sought to certify four separate meal and rest break classes . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | On January 2 , 2013 , the court rejected three of the proposed classes but granted certification with respect to the late meal break class . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The parties thereafter agreed on a list of putative class members , and the class notice and opt out forms were mailed on January 21 , 2014 . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | On August 29 , 2014 , the court denied plaintiffs ’ motion for partial summary judgment . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | On that same date , the court granted Taco Bell ’ s motion to dismiss all but one of the PAGA claims . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | On October 29 , 2014 , plaintiffs filed a motion to amend the operative complaint and a motion to amend the class certification order . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | On December 16 , 2014 , the court partially granted both motions , rejecting plaintiffs ’ proposed on - duty meal period class but certifying a limited rest break class and certifying an underpaid meal premium class , and allowing the plaintiffs to amend the complaint to reflect those certifications . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | On December 30 , 2014 , plaintiffs filed the third amended complaint . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | On February 26 , 2015 , the court denied a motion by Taco Bell to dismiss or strike the underpaid meal premium class . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | Beginning on February 22 , 2016 , the late meal period class claim , the limited rest break class claim , the underpaid meal premium class claim , and the associated statutory “ waiting time ” penalty claim was tried to a jury . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | On March 9 , 2016 , the jury returned verdicts in favor of Taco Bell on the late meal period claim , the limited rest break claim , and the statutory “ waiting time ” penalty claim . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The jury found for the plaintiffs on the underpaid meal premium class claim , awarding approximately $ 0.5 million . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | A bench trial was subsequently conducted with respect to the PAGA claims and plaintiffs ’ Business & Professions Code § 17200 claim . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | On April 8 , 2016 , the court returned a verdict in favor of Taco Bell on the PAGA claims and the § 17200 claim . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | In a separate ruling issued the same day , the court also ruled that plaintiffs were entitled to prejudgment interest on the underpaid meal premium 20 class claim , awarding approximately $ 0.3 million . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | On July 15 , 2016 , the court denied Taco Bell ’ s motion to overturn the verdict . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The court denied Plaintiffs ’ motions : ( 1 ) for a new trial , ( 2 ) for judgment as a matter of law to overturn the verdicts in favor of Taco Bell , ( 3 ) challenging the jury instructions and special verdict forms , and ( 4 ) to overturn the court ’ s rejection of the § 17200 claims for meal and rest break violations . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The court also denied Plaintiffs ’ motions for additional costs and for enhanced awards to two of the named Plaintiffs . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The court granted Plaintiffs ’ motion for judgment on the § 17200 claim regarding the underpaid meal premium claim , but rejected awarding any additional damages , finding that the jury verdict sufficiently compensated the class . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The court granted Plaintiffs ’ motion for attorneys ’ fees , but awarded only approximately $ 1.1 million of the $ 7.3 million requested . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The court also granted Plaintiffs ’ bill of costs , but only awarded approximately $ 93,000 of Plaintiffs ’ $ 166,000 . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | 21 Item 2 . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | ITEM 1 Financial Statements 3Consolidated Balance Sheets 3Condensed Consolidated Statements of Operations and Comprehensive Income 4Condensed Consolidated Statements of Cash Flows 5 Notes to the Condensed Consolidated Financial Statements 6 Item 2 . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | Operating results for the three and nine month periods ending August 31 , 2016 are not necessarily indicative of the results that may be expected for the entire year ended November 30 , 2016 . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | For further information , refer to the consolidated financial statements and footnotes thereto included in the Company 's annual report on Form 10-K for the year ended November 30 , 2015 . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | NOTE 2 - ORGANIZATION AND DESCRIPTION OF BUSINESS CCA Industries , Inc. ( “ CCA ” ) was incorporated in the State of Delaware on March 25 , 1983 . CCA manufactures and distributes health and beauty aid products . CCA has two wholly - owned subsidiaries , CCA Online Industries , Inc. and CCA IND . , S.A. DE C.V. , a Variable Capital Corporation organized pursuant to the laws of Mexico , both of which are currently inactive . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The accounts receivable balance is further reduced by allowance for cooperative advertising and reserves for returns which are anticipated to be taken as credits against the balances as of August 31 , 2016 . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | Patents are amortized on the straight - line method over a period of 17 years . | {'FiniteLivedIntangibleAssetUsefulLife': ['17']} |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | Long - Lived Assets : Long - lived assets are assets in which the Company has an economic benefit for longer than twelve months from the date of the financial statement . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | No impairments were recorded in the nine months ended August 31 , 2016 and August 31 , 2015 . Revenue Recognition : ( See also Cooperative Advertising ) The Company recognizes sales in accordance with ASC Topic 605 “ Revenue Recognition ” . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The Company also has estimated that there is an approximate six week lag in coupon redemptions , with the estimated cost recorded as an accrued liability . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The Company , therefore , records a reserve for returns based on the historical returns as a percentage of sales in the three preceding months and specific reserve based on customer circumstances and product circumstances . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | Those 7 TABLE OF CONTENTS CCA INDUSTRIES , INC . AND SUBSIDIARIES NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS returns which are anticipated to be taken as credits against the balances as of August 31 , 2016 are offset against the accounts receivable . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | Any item open more than three years is closed unless management believes that a deduction may still be taken by the customer . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The portion of cooperative advertising recorded as sales incentives was reduced by $ 300,000 in the nine months ended August 31 , 2016 to reduce open cooperative advertising contracts for 2013 for events that have been finalized . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | There were no reductions in the first and third quarters of fiscal 2016 . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | A substantial portion of the deferred tax asset is due to the losses incurred in fiscal 2015 and prior years , the benefit of which will be carried forward into future tax years . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | However , anticipated future profitability may be impacted if the Company ’ s sales decrease from current levels or due to other factors discussed under Item 1A - Risk Factors in our Annual Report on Form 10-K filed with the Securities and Exchange Commission on February 29 , 2016 as supplemented in this Form 10-Q . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The portion that management expects to utilize within twelve months of the period ended August 31 , 2016 is recorded as a current asset , and the portion that management expects to utilize in subsequent periods is recorded as a long term asset . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The Company previously adopted the provisions of ASC Subtopic 740 - 10 - 25 , “ Uncertain Tax Positions ” . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | Management believes that there were no unrecognized tax benefits , or tax positions that would result in uncertainty regarding the deductions taken , as of August 31 , 2016 and November 30 , 2016 . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | ASC Subtopic 740 - 10 - 25 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | Tax Credits : Tax credits , when present , are accounted for using the flow - through method as a reduction of income taxes in the years utilized . Earnings Per Common Share : Basic earnings per share are calculated in accordance with ASC Topic 260 , “ Earnings Per Share ” , which requires using the average number of shares of common stock outstanding during the year . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | Common stock equivalents consist of stock options and warrants . Stock Options : ASC Topic 718 , “ Stock Compensation , ” requires stock grants to employees to be recognized in the consolidated statement of operations based on their fair values . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The Company issued stock options in fiscal 2016 and 2015 , see Note 12 for details . Recent Accounting Pronouncements : Management does not believe that any recently issued , but not yet effective , accounting standards if currently adopted would have a material effect on the accompanying financial statements , other than any that were disclosed in prior Company filings with the SEC . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | 9 TABLE OF CONTENTS CCA INDUSTRIES , INC . AND SUBSIDIARIES NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS NOTE 5 - PROPERTY AND EQUIPMENT The components of property and equipment consisted of the following : Depreciation expense for the three months ended August 31 , 2016 and August 31 , 2015 amounted to $ 20,846 and $ 23,745 , respectively . | {'Depreciation': ['20,846', '23,745']} |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | Depreciation expense for the nine months ended August 31 , 2016 and August 31 , 2015 amounted to $ 59,765 and $ 128,535 , respectively . | {'Depreciation': ['59,765', '128,535']} |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | NOTE 6 - INTANGIBLE ASSETS Intangible assets consist of owned trademarks and patents for ten product lines . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | Patents are amortized on a straight - line basis over their legal life of 17 years . | {'FiniteLivedIntangibleAssetUsefulLife': ['17']} |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | Amortization expense for the three months ended August 31 , 2016 and 2015 amounted to $ 97 and $ 97 , respectively . | {'AmortizationOfIntangibleAssets': ['97', '97']} |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | Amortization expense for the nine months ended August 31 , 2016 and August 31 , 2015 amounted to $ 291 and $ 291 , respectively . | {'AmortizationOfIntangibleAssets': ['291', '291']} |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | NOTE 7 - ACCRUED EXPENSES The following items which exceeded 5 % of total current liabilities are included in accrued expenses as of : * represents less than 5 % as of August 31 , 2016 The following items which exceeded 5 % of total long - term liabilities are included in long term accrued expenses as of : 10 TABLE OF CONTENTS CCA INDUSTRIES , INC . AND SUBSIDIARIES NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS * represents less than 5 % as of August 31 , 2016 NOTE 8 - DEBT AGREEMENT On December 4 , 2015 ( the “ Closing Date ” ) , CCA Industries , Inc. , a Delaware corporation ( the “ Company ” ) , entered into the Credit and Security Agreement ( the “ Credit Agreement ” ) with SCM Specialty Finance Opportunities Funds , L.P. , an affiliate of CNH Finance , L.P. | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The Credit Agreement provides for a line of credit up to a maximum of $ 5,500,000 ( the “ Revolving Loan ” ) . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | Pursuant to the Credit Agreement , all outstanding amounts under the Revolving Loan bear interest at the 30day LIBOR rate plus 6 % per annum ( currently in the aggregate , 6.21 % per annum ) , payable monthly in arrears . | {'DebtInstrumentBasisSpreadOnVariableRate1': ['6'], 'DebtInstrumentInterestRateEffectivePercentage': ['6.21']} |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The commitment under the Credit Agreement expires three years after the Closing Date . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | Amounts available for borrowing under the Line of Credit equal the lesser of the Borrowing Base ( as defined below ) , and $ 5,500,000 , in each case , as the same is reduced by the aggregate principal amount outstanding under the Line of Credit . | {'LineOfCreditFacilityCurrentBorrowingCapacity': ['5,500,000']} |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | “ Borrowing Base ” under the Loan Agreement means , generally , the amount equal to ( i ) 85 % of the Company ’ s eligible accounts receivable , plus ( ii ) 65 % of the value of eligible inventory , less ( iii ) certain reserves . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The Credit Agreement contains customary representations , warranties and covenants on the part of the Company , including a financial covenant requiring the Company to maintain a fixed charge coverage ratio of no less than 1.0 to 1.0 . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | Of the amount drawn , $ 3,721,583 was used to pay the principal amount of $ 3,700,000 and accrued interest of $ 21,583 due under the Company 's Loan Agreement with Capital Preservation Solutions , LLC entered into on September 4 , 2015 . | {'DebtInstrumentFaceAmount': ['3,700,000'], 'InterestExpense': ['21,583']} |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | NOTE 9 - OTHER INCOME Other income consists of the following : 11 TABLE OF CONTENTS CCA INDUSTRIES , INC . AND SUBSIDIARIES NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS NOTE 10 - 401 ( K ) PLAN The Company has a 401 ( K ) Profit Sharing Plan for its employees . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The plan requires six months of service in order to be eligible to participate . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | Employees must be 21 years or older to participate . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | Employees may make salary reduction contributions up to 25 % of compensation not to exceed the federal government limits . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | For all periods to date , the Company did not make any contributions . NOTE 11 - INCOME TAXES CCA and its subsidiaries file a consolidated federal income tax return . The Company previously adopted the provisions of ASC Subtopic 740 - 10 - 25 , “ Uncertain Tax Positions ” . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | Management believes that there were no unrecognized tax benefits , or tax positions that would result in uncertainty regarding the deductions taken , as of August 31 , 2016 and August 31 , 2015 . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | ASC Subtopic 740 - 10 - 25 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The charitable contributions portion of the deferred tax asset and the loss carry forward has $ 174,267 and $ 8,920,319 , respectively , that has been reclassified as a long - term asset , based on an estimate of the amount that will be realizable in periods greater than twelve months from August 31 , 2016 . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | 12 TABLE OF CONTENTS CCA INDUSTRIES , INC . AND SUBSIDIARIES NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS At August 31 , 2016 and November 30 , 2016 , respectively , the Company had temporary differences arising from the following : 13 TABLE OF CONTENTS CCA INDUSTRIES , INC . AND SUBSIDIARIES NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS Income tax expense ( benefit ) is made up of the following components : Prepaid and refundable income taxes are made up of the following components : 14 TABLE OF CONTENTS CCA INDUSTRIES , INC . AND SUBSIDIARIES NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS A reconciliation of the provision for income taxes computed at the statutory rate to the effective rate for the three months and nine months ended August 31 , 2016 , and August 31 , 2015 is as follows : 15 TABLE OF CONTENTS CCA INDUSTRIES , INC . AND SUBSIDIARIES NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS 16 TABLE OF CONTENTS CCA INDUSTRIES , INC . AND SUBSIDIARIES NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS NOTE 12 - STOCK - BASED COMPENSATION On June 15 , 2005 , the shareholders approved an amended and Restated Stock Option Plan amending the 2003 Stock Option Plan ( the “ Plan ” ) . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The Plan authorizes the issuance of up to one million shares of common stock ( subject to customary adjustments set forth in the plan ) pursuant to equity awards , which may take the form of incentive stock options , nonqualified stock options restricted shares , stock appreciation rights and/or performance shares . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The plan expired in April , 2015 . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | On August 13 , 2015 , the shareholders approved the 2015 CCA Industries , Inc. Incentive Plan ( the " 2015 Plan " ) . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | On January 1 , 2006 , the Company adopted ASC Topic 718 , " Stock Compensation " which requires an entity to recognize the grant - date fair value of stock options and other equity - based compensation issued to employees in the financial statements . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | On December 1 , 2015 , the Company granted non - qualifed stock options under the Plan for 75,000 shares each to four directors : Sardar Biglari , Philip Cooley , Christopher Hogg and S. David Fineman . | {'ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross': ['75,000']} |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The options vest one year from the date of grant . | No XBRL associated data. |
Extract the named entities in this text using 139 XBRL tags in the IOB2 format. Return the results in JSON format. | The options expire on November 30 , 2020 . | No XBRL associated data. |