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The off-balance sheet items are usually found in the footnotes to the financials, which come after the cash flow statement. And, frankly, the folks who write these footnotes were not English majors.

So while, in most cases, no one is pulling the wool over your eyes, the writing may be jerky and confusing., a company that doesn't appear in the news these days without the words "accounting questions" nearby.

FOX Business Morning: FOX Business Network gives viewers a start on the business day with a look into the foreign markets weekdays from 5 a.m. (ET) on "FOX Business Morning," hosted by Connell Mc Shane and Jenna Lee, with Ashley Webster reporting from London.

, for FOX News Channel in 2010 and later started Wine on the Street as a way to educate professionals about wine and provide an open forum for content around the wine business.FOX Business: Anchored by Dagen Mc Dowell and Brian Sullivan (11 a.m. to 2 p.m.), Cheryl Casone (noon to 1 p.m.) and Liz Claman and David Asman (2 p.m.to 3 p.m.), "FOX Business" covers the day's most important business, financial and market-related news.The note says it sold the balance to a "limited purpose subsidiary of the Company." Huh?According to the footnote, it's tough to tell who the buyer is, though it appears the buyer is affiliated with the company. )There are certainly legitimate reasons to report an item off-balance sheet, according to FASB.

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C., and London, and utilizes all the newsgathering assets of News Corp., including the Dow Jones properties.

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