BED BATH & BEYOND, INC. responded to SEC staff comments on non-GAAP measures
Letter dated 2025-09-18; published on EDGAR 2026-08-26 — the SEC releases comment letters only after the review closes.
Please revise your statements of operations to include gains on sale of intangible assets and write-downs of assets held for sale (i.e., your corporate headquarters) in operating income (loss). Otherwise, tell us in detail why ASC 610-20-45-1 and ASC 360-10-45-5 do not apply. Also, refer to ASC 360-10-15-5(b), since the intangible assets sold were no longer to be held and used. This comment also applies to your Form…
Evidence
- Direction
- company to staff
- Formerly
- BED BATH & BEYOND, INC.
- Letter dated
- 2025-09-18
- Published on edgar
- 2026-08-26
- Reviewing
- Bed Bath & Beyond, Inc. Form 10-K for Fiscal Year Ended December 31, 2024 Form 10-Q for Quarterly Period Ended June 30, 2025 Item 2.02 Form 8-K Dated February 2
- Source
- Company response to SEC staff (CORRESP)
- Topics
- Non-GAAP measures, Goodwill and impairment, Income taxes, Fair value, Leases, Share-based compensation, MD&A
- Why
- SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.