Segment in which the financial information pertaining to insurance coverages for medical (hospitalization and doctors), dental, disability, workmen's compensation and long-term care is reflected.
Carrying value as of the balance sheet date of obligations, including trade payables, incurred through that date and due within one year (or in the operating cycle if longer) arising from transactions not otherwise specified in the taxonomy.
This item represents the disclosure necessary for reporting accounting changes and error corrections. It includes the conveyance of information necessary for a user of the Company's financial information to understand all aspects and required disclosure information concerning all changes and error corrections that may be reported in the Company's financial statements for the period.
Footnote disclosure of certain contractual rights to receive money on demand or on fixed or determinable dates with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. This element may be used as a single block of text to encapsulate the entire disclosure including data and tables.
The entity's accounting policies for initially measuring the assets or liabilities that relate to the transferor's continuing involvement (including interests that continue to be held by the transferor, and servicing assets or servicing liabilities), if any, including the methodology, (whether quoted or market prices, prices based on sales of similar assets and liabilities, or prices based on valuation techniques) used in determining their fair value.
Describes the entity's accounting policies for measuring the fair value of assets or liabilities that relate to the transferor's continuing involvement (including interests that continue to be held by the transferor and servicing assets or servicing liabilities), if any, and servicing assets or servicing liabilities, if any, including the methodology (whether quoted or market prices, prices based on sales of similar assets and liabilities, or prices based on valuation techniques) used in determining their fair value.
A description of the valuation techniques or other methods used to estimate the fair value of servicing assets and servicing liabilities. If a valuation model is used, the description shall include the methodology and model validation procedures, as well as quantitative and qualitative information about the assumptions used in the valuation model (for example, discount rates, and prepayment speeds).
The aggregate of amounts due from customers or clients, within one year of the balance sheet date (or one operating cycle, if longer), for goods or services that have been delivered or sold in the normal course of business and an amount representing an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date within one year of the balance sheet, reduced to their estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection and net of any write-downs taken for collection uncertainty on the part of the holder, respectively.
Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).
This item was removed because it can be represented as a current item or an unclassified item. Either use "AccountsPayableCurrent" if you are representing a current value or "AccountsPayableCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
Description and amounts of accounts payable and accrued disclosure at the end of the reporting period. This element may be used for the entire disclosure as a single block of text.
Carrying value as of the balance sheet date of obligations incurred and payable. pertaining to goods and services received from vendors; and for costs that are statutory in nature, are incurred in connection with contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent, salaries and benefits, and utilities. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).
This item was removed because it can be represented as a current item or an unclassified item. Either use "AccountsPayableAndAccruedLiabilitiesCurrent" if you are representing a current value or "AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
This item was removed because it can be represented as a current item or an unclassified item. Either use "AccountsPayableAndAccruedLiabilitiesCurrentAbstract" if you are representing a current value or "AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrentAbstract" if you are representing an unclassified value.
2009-01-31
Carrying value as of the balance sheet date of obligations incurred and payable for purchases of natural gas. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).
This item was removed because it can be represented as a current item or an unclassified item. Either use "GasPurchasePayableCurrent" if you are representing a current value or "GasPurchasePayableCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
Carrying value as of the balance sheet date of obligations incurred and payable to vendors that bear interest at either a stated or an imputed rate. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).
This item was removed because it can be represented as a current item or an unclassified item. Either use "AccountsPayableInterestBearingCurrent" if you are representing a current value or "AccountsPayableInterestBearingCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
Reflects the effective interest rate as of the balance sheet date on interest-bearing trade payables.
Amount for accounts payable to related parties. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).
This item was removed because it can be represented as a current item or an unclassified item. Either use "AccountsPayableRelatedPartiesCurrent" if you are representing a current value or "AccountsPayableRelatedPartiesCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
Carrying value as of the balance sheet date of obligations incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).
This item was removed because it can be represented as a current item or an unclassified item. Either use "AccountsPayableTradeCurrent" if you are representing a current value or "AccountsPayableTradeCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
This item was removed because it can be represented as a current item or an unclassified item. Either use "AccountsPayableCurrentAbstract" if you are representing a current value or "AccountsPayableCurrentAndNoncurrentAbstract" if you are representing an unclassified value.
2009-01-31
Carrying value as of the balance sheet date of obligations incurred and payable to underwriters, promoters, and employees (other than salaries and wages) which are not included in the affiliated or other related party element. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).
This item was removed because it can be represented as a current item or an unclassified item. Either use "AccountsPayableUnderwritersPromotersAndEmployeesOtherThanSalariesAndWagesCurrent" if you are representing a current value or "AccountsPayableUnderwritersPromotersAndEmployeesOtherThanSalariesAndWagesCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
Amount billed to customers under long-term contracts or programs but not paid as of the balance sheet date.
Amount of accounts receivable from customers under long-term contracts or programs associated with unapproved change orders or other similar items subject to uncertainty concerning their determination or ultimate realization which is expected to be collected after one year from the balance sheet date.
Amount to be collected within one year of the balance sheet date (or one operating cycle, if longer) from customers in accordance with the contractual provisions of long-term contracts or programs including amounts billed and unbilled as of the balance sheet date.
Amounts due from customers or clients, more than one year from the balance sheet date, for goods or services that have been delivered or sold in the normal course of business.
For an unclassified balance sheet, the amount due from customers or clients for goods or services that have been delivered or sold in the normal course of business, reduced to their estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.
Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.
Amount due from customers or clients, more than one year from the balance sheet date, for goods or services that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.
Amount of receivables arising from transactions with related parties, due after 1 year (or 1 business cycle).
The sum of the periodic adjustments of the differences between securities' face values and purchase prices that are charged against earnings. This is called accretion if the security was purchased at a discount and amortization if it was purchased at premium. As a noncash item, this element is an adjustment to net income when calculating cash provided by (used in) operations using the indirect method.
The increase in the net discounted value of the proved oil and gas reserves due only to the passage of time.
Amount recognized for the passage of time, typically for liabilities, that have been discounted to their net present values. Excludes accretion associated with asset retirement obligations.
Amount recognized for the passage of time typically for liabilities or assets that have been discounted to their net present values. For example, an asset retirement obligation that will be settled in a future period is initially recognized at fair value that includes the time value of money in the calculation. As time passes, the amount recognized for the asset retirement obligation is accreted to the payment amount.
Total costs accrued as of the balance sheet date for environmental loss contingencies.
The amount added to the accrual for newly incurred environmental loss contingencies. These additions include remediation expense and interest accretion. These additions do not relate to changes in the environmental accrual related to a business acquisition or divestiture, to currency movements, or revisions in previously existing estimates.
Recorded amount of the accrual for a material component of an environmental loss contingency.
Line item (s) of the balance sheet in which the accrual for the current, noncurrent and combined amounts of the environmental loss contingencies are presented if the accrual is not presented as a separate caption.
Description of the material components comprising environmental loss contingencies, which arose from improper operations by the current or prior site owner or operator.
The increase (decrease) in the accrual for environmental loss in the period from revisions in estimates to existing obligations. The amount does not relate to changes in the environmental accrual related to business acquisitions or divestitures, or to currency movements.
The amount of imputed interest necessary to reduce (reconcile) the estimated aggregate undiscounted amount of the accrual for environmental loss contingencies to the present value recognized on the balance sheet (if the accrual qualifies for discounting).
Rate applied to the undiscounted amount of environmental loss contingencies to arrive at the present value recorded as of the balance sheet date.
The estimated aggregate undiscounted amount of the accrual for environmental loss contingencies as of the balance sheet date.
The increase (decrease) in the accrual for environmental loss contingencies in the period arising from business acquisitions or divestitures.
The increase (decrease) in the accrual for environmental loss contingencies during the reporting period related to currency translations.
Explanation of material changes in the expected aggregate amount of the environmental loss contingencies obligation since the prior balance sheet date, other than those resulting from the pay-down of the obligation.
Net change in the accrual for environmental loss contingencies during the reporting period.
Present value of the estimated aggregate accrual for environmental loss contingencies as of the balance sheet date (if the accrual qualifies for discounting).
The aggregate amount disbursed during the reporting period to settle environmental loss contingencies.
Significant assumptions underlying the estimate of the environmental loss contingencies accrual, which represents costs to remediate environmental problems.
The portion of the estimated aggregate undiscounted amount of the accrual for environmental loss contingencies that is expected to be paid after the fifth year after the balance sheet date.
The portion of the estimated aggregate undiscounted amount of the accrual for environmental loss contingencies that is expected to be paid in the fifth year after the balance sheet date.
The portion of the estimated aggregate undiscounted amount of the accrual for environmental loss contingencies that is expected to be paid in the fourth year after the balance sheet date.
The portion of the estimated aggregate undiscounted amount of the accrual for environmental loss contingencies that is expected to be paid in the second year after the balance sheet date.
The portion of the estimated aggregate undiscounted amount of the accrual for environmental loss contingencies that is expected to be paid in the third year after the balance sheet date.
The portion of the estimated aggregate undiscounted amount of the accrual for environmental loss contingencies that is expected to be paid within one year of the balance sheet date.
Carrying value as of the balance sheet date of obligations incurred and payable for statutory payroll taxes incurred through that date and withheld from employees pertaining to services received from them, including entity's matching share of the employees FICA taxes and contributions to the state and federal unemployment insurance programs. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).
This item was removed because it can be represented as a current item or an unclassified item. Either use "AccruedPayrollTaxesCurrent" if you are representing a current value or "AccruedPayrollTaxesCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
Carrying value as of the balance sheet date of obligations incurred through that date and payable for professional fees, such as for legal and accounting services received. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).
This item was removed because it can be represented as a current item or an unclassified item. Either use "AccruedProfessionalFeesCurrent" if you are representing a current value or "AccruedProfessionalFeesCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
Description of real and personal property tax accrual as an estimate when the estimate is subject to a substantial measure of uncertainty.
Carrying value as of the balance sheet date of obligations incurred through that date and payable for sales commissions. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).
This item was removed because it can be represented as a current item or an unclassified item. Either use "AccruedSalesCommissionCurrent" if you are representing a current value or "AccruedSalesCommissionCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
Carrying value as of the balance sheet date of obligations incurred through that date and payable for utilities, such as electrical power, heating oil, natural gas, and water. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).
This item was removed because it can be represented as a current item or an unclassified item. Either use "AccruedUtilitiesCurrent" if you are representing a current value or "AccruedUtilitiesCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).
This item was removed because it can be represented as a current item or an unclassified item. Either use "AccruedLiabilitiesCurrent" if you are representing a current value or "AccruedLiabilitiesCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
This item was removed because it can be represented as a current item or an unclassified item. Either use "AccruedLiabilitiesCurrentAbstract" if you are representing a current value or "AccruedLiabilitiesCurrentAndNoncurrentAbstract" if you are representing an unclassified value.
2009-01-31
Carrying value as of the balance sheet date of obligations incurred through that date and payable for advertising of the entity's goods and services. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).
This item was removed because it can be represented as a current item or an unclassified item. Either use "AccruedAdvertisingCurrent" if you are representing a current value or "AccruedAdvertisingCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
Carrying value as of the balance sheet date of obligations incurred and payable for incentive compensation awarded to employees and directors or earned by them based on the terms of one or more relevant arrangements. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).
This item was removed because it can be represented as a current item or an unclassified item. Either use "AccruedBonusesCurrent" if you are representing a current value or "AccruedBonusesCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
Amount accrued as of the balance sheet date for environmental costs associated with the sale, disposal or abandonment of property.
Carrying value as of the balance sheet date of obligations incurred through that date and payable for rebates of an exchange fee some mutual funds impose on shareholders if they exchange (transfer) to another fund within the same fund group. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).
This item was removed because it can be represented as a current item or an unclassified item. Either use "AccruedExchangeFeeRebateCurrent" if you are representing a current value or "AccruedExchangeFeeRebateCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due after one year (or beyond the operating cycle if longer), including liabilities for compensation costs, fringe benefits other than pension and postretirement obligations, rent, contractual rights and obligations, and statutory obligations.
For an unclassified balance sheet, the amount of fees and other revenue, excluding investment income receivable, earned but not yet received, which were recognized in conformity with revenue recognition criteria based on estimates or specific contractual terms.
Carrying value as of the balance sheet date of obligations incurred through that date and payable to insurance entities to mitigate potential loss from various risks or to satisfy a promise to provide certain coverage's to employees. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).
This item was removed because it can be represented as a current item or an unclassified item. Either use "AccruedInsuranceCurrent" if you are representing a current value or "AccruedInsuranceCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
Carrying value as of the balance sheet date of obligations incurred through that date and due beyond one year (or beyond one operating cycle if longer) to insurance entities to mitigate potential loss from various risks or to satisfy a promise to provide certain coverages to employees.
Interest, dividends, rents, ancillary and other revenues earned but not yet received by the entity on its investments.
Interest accrued on interest earning assets that has not yet been received as of the balance sheet date.
This item was removed because it is a duplicate of "Interest Receivable". Instead of using this element use "Interest Receivable", "Interest Receivable, Current" or "Interest Receivable, Noncurrent".
2009-01-31
Current portion of reclamation reserve to restore a mining or drilling site to the condition agreed upon within the mining or drilling contract.
Amount of a reclamation liability that is associated with a legal obligation for the closure and reclamation of oil and gas properties.
Carrying value as of the balance sheet date of obligations incurred through that date and payable for contractual rent under lease arrangements. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).
This item was removed because it can be represented as a current item or an unclassified item. Either use "AccruedRentCurrent" if you are representing a current value or "AccruedRentCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
Carrying value as of the balance sheet date of obligations incurred through that date and due after one year (or beyond the operating cycle if longer) for contractual rent under lease arrangements.
Carrying value as of the balance sheet date of obligations incurred through that date and payable for royalties. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).
This item was removed because it can be represented as a current item or an unclassified item. Either use "AccruedRoyaltiesCurrent" if you are representing a current value or "AccruedRoyaltiesCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
Carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).
This item was removed because it can be represented as a current item or an unclassified item. Either use "TaxesPayableCurrent" if you are representing a current value or "TaxesPayableCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
This item was removed because it can be represented as a current item or an unclassified item. Either use "TaxesPayableCurrentAbstract" if you are representing a current value or "TaxesPayableCurrentAndNoncurrentAbstract" if you are representing an unclassified value.
2009-01-31
Carrying value as of the balance sheet date of obligations incurred and payable for unused vacation time owed to employees based on the entity's vacation benefit given to its employees. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).
This item was removed because it can be represented as a current item or an unclassified item. Either use "AccruedVacationCurrent" if you are representing a current value or "AccruedVacationCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
The accumulated amount of amortization of a major finite-lived intangible asset class. A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company.
Accumulated amortization of other deferred costs capitalized at the end of the reporting period. Does not include deferred finance costs, deferred acquisition costs of insurance companies, or deferred leasing costs for real estate operations.
Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at fiscal year-end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, and unrealized gains and losses on certain investments in debt and equity securities as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.
The balance in accumulated comprehensive income after the initial adoption of a new accounting principle.
The cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land) that has been recognized in the income statement.
The cumulative amount of depreciation for real estate property held for investment purposes.
Tax effect of the change in the additional minimum pension liability.
This item was removed because it duplicates an existing element OtherComprehensiveIncomeMinimumPensionLiabilityNetAdjustmentTax "Other Comprehensive Income, Minimum Pension Liability Net Adjustment, Tax". If you have used this element in the past, replace it with OtherComprehensiveIncomeMinimumPensionLiabilityNetAdjustmentTax "Other Comprehensive Income, Minimum Pension Liability Net Adjustment, Tax".
2009-01-31
The aggregate amount assigned to a major class of finite-lived intangible assets acquired either individually or as part of a group of assets (in either an asset acquisition or business combination). A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company.
The aggregate expected value at the end of their useful life of a major finite-lived intangible asset class acquired during the period either individually or as part of a group of assets (in either an asset acquisition or business combination). A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company.
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
In the period of acquisition, an Entity must disclose the characteristics of finite-lived intangible assets acquired. Finite-lived intangible assets are assets that have no physical form, but have expected future economic benefit, and are expected to be used over a defined period of time. Acquired finite-lived intangible assets are disclosed by major class (assets that can be grouped together because they are similar, either by their nature or by their use in operations of the entity) and in total. Additionally, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period must also be disclosed.
The aggregate cost of a major indefinite-lived intangible asset class acquired, during the period, either individually or as part of a group of assets (in either an asset acquisition or business combination).
Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
In the period of acquisition, an Entity must disclose the characteristics of indefinite-lived intangible assets acquired. Indefinite-lived intangible assets are assets that have no physical form, but have expected future economic benefit. The future benefit is not expected to diminish over a stated period of time. Acquired indefinite-lived intangible assets are disclosed by major class (assets that can be grouped together because they are similar, either by their nature or by their use in operations of the entity) and in total.
The cash outflow associated with the acquisition of a controlling interest in another entity or an entity that is related to it but not strictly controlled (for example, an unconsolidated subsidiary, affiliate, joint venture or equity method investment).
The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase.
The amount of content rights acquired and recognized in balance sheet in exchange for future services.
The periodic expense charged against earnings that represents the sales costs that are associated with acquiring a new customer over the term of the insurance contract.
This item was removed because it was duplicated with the element DeferredPolicyAcquisitionCostAmortizationExpense "Deferred Policy Acquisition Cost, Amortization Expense". If you have used this element in the past replace it with DeferredPolicyAcquisitionCostAmortizationExpense "Deferred Policy Acquisition Cost, Amortization Expense".
2009-01-31
The net cash inflow (outflow) associated with the sale or (acquisition) of a business segment during the period.
The cash outflow associated with other payments to acquire businesses including deposit on pending acquisitions and preacquisition costs.
The net cash inflow (outflow) from the sale (purchase) of and distributions from real estate partnership investment during the period.
Acquisition of net assets or equity interests of an entity wherein the acquiring entity obtains control over the acquired entity.
The cash outflow from the purchase of ownership in a partnership, the purpose of which is to construct, sell, hold or invest in real estate.
The value of an asset or business acquired in a noncash (or part noncash) acquisition. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
The amount of accounts receivable that an Entity acquires in a noncash (or part noncash) acquisition. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
The amount of fixed assets that an Entity acquires in a noncash (or part noncash) acquisition. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
The amount of intangibles that an Entity acquires in a noncash (or part noncash) acquisition. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
The amount of inventory that an Entity acquires in a noncash (or part noncash) acquisition. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
The amount of investments that an Entity acquires in a noncash (or part noncash) acquisition. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
The amount of assets that an Entity acquires in a noncash (or part noncash) acquisition that are not presented as a separate disclosure or not otherwise listed in the existing taxonomy. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period.
The level of ownership or equity interest acquired in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
The total amount of [all] liabilities that an Entity assumes in acquiring a business or in consideration for an asset received in a noncash (or part noncash) acquisition. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
The amount of debt that an Entity assumes in acquiring a business or in consideration for an asset received in a noncash (or part noncash) acquisition. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
The amount of employee benefit liabilities that an Entity assumes in acquiring a business or in consideration for an asset received in a noncash (or part noncash) acquisition. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
The amount of liabilities that an Entity assumes in acquiring a business or in consideration for an asset received in a noncash (or part noncash) acquisition that are not presented as a separate disclosure or otherwise listed in the existing taxonomy. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
The amount of payables that an Entity assumes in acquiring a business or in consideration for an asset received in a noncash (or part noncash) acquisition. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
The day, month, and year (YYYY-MM-DD) or range thereof of maturity, expiration or mandatory redemption of the financial or equity instrument issued as [noncash or part noncash] consideration for a business or asset acquired. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
The month and year (YYYY-MM) or range thereof of maturity, expiration or mandatory redemption of the financial or equity instrument issued as [noncash or part noncash] consideration for a business or asset acquired. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
The year (YYYY) or range of years of maturity, expiration or mandatory redemption of the financial or equity instrument issued as [noncash or part noncash] consideration for a business or asset acquired. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
The number of options issued as [noncash or part noncash] consideration for a business or asset acquired. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
The dividend or interest rate, if any, associated with the financial or equity instrument issued as [noncash or part noncash] consideration for a business or asset acquired. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
The number of shares issued as [noncash or part noncash] consideration for a business or asset acquired. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
The number of warrants issued as [noncash or part noncash] consideration for a business or asset acquired. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
The net book value of a nonmonetary asset transferred or exchanged in connection with the acquisition of a business or asset in a noncash transaction. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. Nonmonetary assets and liabilities are assets and liabilities that will not result in cash receipts or cash payments in the future.
This table is organized by a unique description of the noncash or part noncash acquisition.
Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
The process of acquiring assets or a business through noncash (or part noncash) transactions. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
An element designated to encapsulate any additional information related to cash and cash equivalents not otherwise addressed by the existing taxonomy. Cash includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months.
Fees and charges earned in the period on commodities accounts of customers, broker-dealers, and other accounts.
Fees and charges earned in the period on securities accounts of customers, broker-dealers, and other accounts.
The cash inflow from a segregated fund account during the period.
Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of APIC associated with common AND preferred stock. For APIC associated with only common stock, use the element Additional Paid In Capital, Common Stock. For APIC associated with only preferred stock, use the element Additional Paid In Capital, Preferred Stock.
Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.
Value received from shareholders in nonredeemable preferred stock related transactions that are in excess of par value, value contributed to an entity and value received from other stock related transactions. Examples of other stock related transactions include, amongst other, certain costs incurred in issuing equity securities, certain dividends and certain tax-based consequences of share-based payments compensation awards. Includes only nonredeemable preferred stock transactions or transactions related to preferred stock that are redeemable solely at the option of the issuer. May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.
Adjustment to additional paid-in-capital resulting from changes in market value of common and preferred stock issued to employee benefit trust but unearned.
The cash outflow for purchases of and capital improvements on property, plant and equipment (capital expenditures), software, and other intangible assets.
Additions to the allowance for uncollectible accounts for current-period sales.
Additions to the allowance for uncollectible accounts for current-period sales on receivables sold with recourse. This may include a deduction from notes receivables for any profit deferred based on reduced profit calculations.
Explanation of significant additions in the period in other assets (current, noncurrent, or unclassified).
A loan to an individual to purchase or refinance residential real estate such as a home, in which the real estate itself serves as collateral for the loan and in which the interest rate is periodically adjusted, moving higher or lower according to changes in the specified reference rate, (such as Treasury bond rates).
The adjustment that is a result of the capitalization of construction costs representing net cost of borrowed funds and a reasonable rate on other funds used during the period of construction. As a result of this capitalization, net income is increased. When calculating net cash generated by operating activities, this adjustment must be backed out of net income. This element pertains to certain regulated industries, such as public utilities.
The aggregate amount of recurring noncash expense charged against earnings in the period to allocate the cost of intangible assets over their estimated remaining economic lives.
The expense charged against earnings for the periodic recognition of the advance royalties. These royalties are paid in one accounting period, but are deducted from earnings over time through amortization. For example, royalties that are required to be paid in advance of production from a mineral, oil, or gas property and amortized over the period of right to produce these items.
The component of interest expense representing the noncash expenses charged against earnings in the period to allocate debt discount and premium, and the costs to issue debt and obtain financing over the related debt instruments.
The amount of expense charged against earnings by an Entity to record deferred gains and losses on hedge instruments. Examples include gain on economic hedges, amortization of gain on designated fair value hedge and so forth.
The amount of amortization charged against earnings during the period for deferred property taxes.
The expense charged against earnings for the periodic recognition of capitalized leases. This element may apply to energy companies that lease mineral producing properties and to other enterprises that capitalize property, plant, or equipment obtained through capital leases.
The expense charged against earnings for the periodic recognition of capitalized nuclear fuel leases.
The expense charged against earnings for the periodic recognition of capitalized costs related to purchasing power, fuel, or emission credits. These items may be purchased in one accounting period but are deducted from earnings over time through amortization.
The periodic expense to reduce the value of the rate deferral asset that is created when utilities under bill customers during periods of rate increases by deferring rate increases. These customers eventually pay higher rates to repay the utility for the rate deferral.
The noncash expense that represents the cost of restricted stock distributed to employees as compensation.
The expense related to real estate commissions and closing costs that are not paid in cash and thus must be used as an adjustment to net income when calculating cash provided by (used in) operations using the indirect method.
The difference between the book value and the sale price of agreements to purchase or sell mineral resources, energy, and agricultural products at some future point. This element refers to the gain (loss) included in earnings and not to the cash proceeds
The expense recognized in the current period that allocates the cost of a tangible asset over the asset's useful life. This element applies only to an asset used in the production of goods sold.
The expense recognized in the current period that allocates the cost of a tangible asset used in providing revenue generating services over the asset's useful life.
The net change during the reporting period in carrying amount of capitalized gas costs of a regulated entity that are expected to be recoverable through rate adjustments within one year or the normal operating cycle, if longer.
The amount deducted from an entities' taxes, reflecting a percentage of an amount invested in certain assets spread over the useful life of those assets; includes deferred investment tax credits.
Costs of power used for operations in prior periods that were expected to be recovered from customers in future periods.
The noncash expense charged against earnings to recognize the consumption of oil and gas reserves that are part of an entities' assets.
The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.
The amount of expense charged against earnings in the period to allocate the cost, net of salvage value, of premises and equipment over their remaining estimated productive lives.
The difference between the book value and the sale price of options, swaps, futures, forward contracts, and other derivative instruments. This element refers to the gain (loss) included in earnings .
This item represents disclosure of the amount of dividends or other distributions received from unconsolidated subsidiaries, certain corporate joint ventures, and certain noncontrolled corporation; these investments are accounted for under the equity method of accounting. This element excludes distributions that constitute a return of investment, which are classified as investing activities.
Costs and payments related to employee benefits and share-based compensation, such as pension expense and contributions, other postretirement benefits expense and payments, stock options expense, and amortization of restricted stock.
Current period adjustment resulting from gains and losses on intercompany foreign currency transactions that are of a long-term-investment nature, that is, settlement is not planned or anticipated in the foreseeable future. Applies when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting entity's financial statements. Adjustment shall not be included in determining net income, but shall be reported in other comprehensive income.
Current period adjustment resulting from gains and losses on intercompany foreign currency transactions that are of a long-term-investment nature, that is, settlement is not planned or anticipated in the foreseeable future. Applies when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting entity's financial statements. Adjustment shall not be included in determining net income, but shall be reported in other comprehensive income.
The adjustment to reduce the value of existing agreements that specify the lessee's rights to use the leased property. This expense is charged when the estimates of future profits generated by the leased property are reduced.
The fair value of restricted stock or stock options granted to nonemployees as payment for services rendered or acknowledged claims.
The net change during the reporting period in the balance of the reserve for business combination costs.
Change in the balance of the gas imbalance receivable account. Gas imbalances occur when the entity sells more or less than its entitled ownership percentage of total gas production. If the entity receives less than it is entitled, the underproduction is recorded as a receivable.
Adjustment Plant Capacity associated with the amount of electric power or coal-fired units for which a generating unit, generating station, or other electrical apparatus is rated either by the user or manufacturer. The term is also used for the total volume of natural gas that can flow through a pipeline over a given amount of time, considering such factors as compression and pipeline size.
The expense charged against earnings to eliminate the capitalized costs of projects that have been terminated during the reporting period. As a noncash expense, this element is added back to net income when calculating cash provided by (used in) operations using the indirect method.
Gain or loss recognized on sale of property; includes oil and gas property and timber property.
The difference between the book value and the sale price of property that has been found to have proven oil and gas reserves. This element refers to the gain (loss).
The difference between the book value and sale price of property used for growing and harvesting trees as a source of wood. This element refers to the gain (loss).
The difference between the book value and the sale price of property that has not been found to have proven oil and gas reserves. This element refers to the gain (loss).
The difference between the sale price or salvage price and the book value of an asset that was sold or retired during the reporting period. This element refers to the gain (loss) and not to the cash proceeds of the sale. This element is a noncash adjustment to net income when calculating net cash generated by operating activities using the indirect method. There is also a more specific element for realized gain (loss) on the sale of property, plant, and equipment.
The difference between the book value and the sale price of investments in joint ventures and entities in which the reporting entity has an equity ownership interest, generally of 20 to 50 percent, and exercises significant influence. This element refers to the non cash gain (loss).
The difference between the book value and the sale price of other nonspecific investments. This element is used when other, more specific, elements are not appropriate. This element refers to the gain (loss) included in earnings.
The gains and losses included in earning resulting from the sale of a project. This element refers to the gain (loss).
The difference between the carrying value and the sale price of debt securities. This element refers to the gain (loss) included in earnings and not to the cash proceeds of the sale.
The difference between the carrying value and the sale price of equity securities. This element includes investments in which the entity holds a small ownership stake (generally, less than 20% of the shares outstanding) and cannot exert significant influence.
The difference between the carrying value and the sale price of real estate or properties that were intended to be sold or held for capital appreciation or rental income. This element refers to the gain (loss) included in earnings and not to the cash proceeds of the sale. This element is a noncash adjustment to net income when calculating net cash generated by operating activities using the indirect method.
Adjustment of the mine reclamation or mine shutdown liability account that is made when estimates of future costs are changed.
A payment from an investee, in which the investment basis has previously been reduced to zero. This amount reduces net cash used in operating activities.
The charge against earnings to reduce the carrying value of an interest continued to be held by the transferor in a securitized financial instrument.
The noncash expense that accounts for the value of stock options distributed to employees as compensation.
A noncash adjustment to the provision established for storm damage by an oil, gas, or utility company.
The increases (decreases) in the market value of derivative instruments, including options, swaps, futures, and forward contracts, which were included in earnings in the period.
The increase (decrease) in the market value of open agreements to purchase or sell energy at some future point. These gains (losses) are included in earnings.
The aggregate increase (decrease) in the market value of open derivatives, commodity, or energy contracts. These gains (losses) are included in earnings.
The increase (decrease) in the market value of open agreements to purchase or sell mineral resources, energy, and agricultural products at some future point. These gains (losses) are included in earnings.
The aggregate increase (decrease) in the market value of unsold investments whose gains (losses) are included in earnings.
Adjustment for noncash service expenses paid for by granting of warrants.
The charge against earnings that represents the reduction of the currently-stated financial value of inventory items based on a determination that future worth is less than the acquisition cost due to obsolescence or market changes.
This item was removed because it duplicated Inventory Write-down. If you used this element in the past consider using Inventory Write-down in its place.
2009-01-31
Nonspecific addition or subtraction to net income that are used to calculate income (loss) from continuing operations. This element captures any adjustment that is not included elsewhere in the taxonomy.
This item was removed because it was no longer applicable to the statement of cash flows after elements were introduced specifically for the noncontrolling interest amounts.
2009-01-31
This item was removed due to its focus on continuing operations as opposed to the broader concept of cash flows from operating activities. No replacement element exists for this concept.
2009-01-31
The sum of adjustments which are added to net income to reflect net cash generated by operating activities using the indirect method.
This item was removed due to its focus on continuing operations as opposed to the broader concept of cash flows from operating activities. If this element has been used in the past, it should be replaced with AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities "Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities".
2009-01-31
This item was removed due to its focus on continuing operations as opposed to the broader concept of cash flows from operating activities. If this element has been used in the past, it should be replaced with AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract "Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]".
2009-01-31
Description of amount paid to managing member or general partner, affiliate of managing member or general partner, or affiliate of LLC or LP for administrative services provided to the LLC or LP such as salaries, rent, or other overhead costs. Includes a description of the services performed and the amount reimbursed for such services during the accounting period.
The effective date of adoption Statement of Financial Accounting Standards No. 156, Accounting for Servicing of Financial Assets.
Carrying amount of accumulated prepayments received by financial institutions from borrowers for taxes (for example, property taxes) and insurance (for example, property and catastrophe) which will periodically be remitted to the appropriate governmental agency(ies) or vendor(s) on behalf of the borrower. Due to the short-term nature or these advance items, the carrying amount approximated the fair value.
Additional information disclosed regarding advance payments by borrowers for taxes (for example, property taxes) and insurance (for example, property and catastrophe).
Disclosure of accumulated prepayments received by financial institutions from borrowers for taxes (for example, property taxes) and insurance (for example, property and catastrophe) which will periodically be remitted to the appropriate governmental agency(ies) or vendor(s) on behalf of the borrower.
Amount at the balance sheet date that has been received by the entity that represents rents paid in advance.
Amount of borrowings as of the balance sheet date from the Federal Home Loan Bank, which are primarily used to cover shortages in the required reserve balance and liquidity shortages.
Discloses the period end balance sheet amount of advances for gas exploration, development and production.
Long-Term advances receivable form a party that is affiliated with the reporting entity by means of direct or indirect ownership. This does not include advances to clients.
Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line.
Discloses the amount of revenue and expense recognized from advertising barter transactions for each income statement presented. If the fair value of the advertising surrendered in the transaction is not determinable based on the entity's own historical practice of receiving cash, marketable securities, or other consideration that is readily convertible to a known amount of cash for similar advertising from buyers unrelated to the counterparty in the barter transaction, the entity may disclose information regarding the volume and type of advertising surrendered and received (such as the number of equivalent pages, the number of minutes, or the overall percentage of advertising volume) for each income statement presented.
Total expense recognized from advertising barter transactions for each income statement presented.
Total revenue recognized from advertising barter transactions for each income statement presented.
Discloses information regarding the volume and type of advertising surrendered and received (such as the number of equivalent pages, the number of minutes, or the overall percentage of advertising volume) for each income statement presented, for those advertising barter transactions for which the fair value of the advertising surrendered is not determinable based on an entity's own historical practice of receiving cash, marketable securities, or other consideration that is readily convertible to a known amount of cash for similar advertising from buyers unrelated to the counterparty in the barter transaction.
Transactions in which there is a nonmonetary exchange of advertising, or the rights to place advertising, advertising is swapped for equal amounts of cash, or advertising is exchanged for other goods and services.
The amount of any write-down of capitalized direct response advertising costs to net realizable value which is charged against earnings in the period.
Describes an entity's accounting policy for advertising costs. For those costs that cannot be capitalized, discloses whether such costs are expensed as incurred or the first period in which the advertising takes place. For direct response advertising costs that are capitalized, describes those assets and the accounting policy used, including a description of the qualifying activity, the types of costs capitalized and the related amortization period. An entity also may disclose its accounting policy for cooperative advertising arrangements.
Describes an entity's accounting policy for capitalizing direct response advertising costs, including a description of the qualifying activity and the types of costs capitalized, and the manner in which capitalized costs are recognized as expense and the basis for the timing thereof. The following amounts may also be disclosed: (1) total advertising costs reported as assets in each balance sheet presented and (2) any write-downs of capitalized advertising costs to net realizable value that are included in advertising expense.
Describes an entity's accounting policy for advertising costs that are expensed, indicating whether such costs are expensed as incurred or the first period in which the advertising takes place.
The total cost incurred in the process of promoting products and services direct advertising to customers
Revenue from the sale of advertising time (such as television and radio) or space (newspaper or magazine pages). May also include advertising, marketing and promotional services rendered during the reporting period.
Aged short security differences.
The amount of the cost basis of a real estate investment for federal income tax purposes.
Aggregate gain on all derivative instruments recognized in earnings during the period, before tax effects.
Total current liabilities of the broker-dealer, less certain exceptions as defined.
Aggregate loss on all derivative instruments charged against earnings during the period, before tax effects.
Carrying amount as of the balance sheet date of merchandise or supplies held which are related to plants and animals.
Carrying amount as of the balance sheet date of fuel used in air transportation.
Long lived, depreciable assets used for the primary purpose of air transportation.
Carrying amount as of the balance sheet date of plant or equipment components to be used for the primary purpose of air transportation.
Carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies to be used in air transport of passengers and freight.
The recorded value of all loans accounted for as available-for-sale debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, for which the income recognition model was not applied.
The recorded value of all loans accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, for which the income recognition model was not applied.
The recorded value of all loans accounted for as held-to-maturity debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, for which the income recognition model was not applied.
The carrying amount as of the balance sheet date of loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer, for which it was deemed probable at acquisition that the investor would be unable to collect all contractually required payments, and to which the income recognition total model was not applied.
Describes the nature of and methodologies for determining amounts of income and expenses allocated to policyholders and contract holders, excluding the method for determining dividends payable to policyholders and accounting policies pertaining to separate accounts for variable annuity contracts.
A valuation allowance for receivables due to an Entity for more than one year from the balance sheet date that are expected to be uncollectible.
A valuation allowance for receivables from continuing operations that are expected to be uncollectible.
A valuation allowance for trade and other receivables due to an Entity within one year (or the normal operating cycle, whichever is longer) that are expected to be uncollectible.
A valuation allowance for trade and other receivables due to an Entity within one year (or one operating cycle if longer) that are expected to be uncollectible.
A valuation allowance for receivables from discontinued operations that are expected to be uncollectible.
A valuation allowance for receivables due to an Entity in excess of one year (or one operating cycle if longer) that are expected to be uncollectible.
Allowance established for amounts due that are unlikely to be received.
A valuation allowance for written payment obligations owed by franchisees to the franchisor that are expected to be uncollectible.
A valuation allowance for fees and other amounts owed by franchisees to the franchisor that are expected to be uncollectible
Allowance for Funds Used During Construction (AFUDC) is a component of construction costs representing net cost of borrowed funds used during the period of construction. This element pertains to certain regulated industries, such as public utilities.
The amount of the valuation account as of the balance sheet date which reduces the carrying amount of inventory to net realizable value; it takes into consideration such factors as market value, excessive quantities based on expected sales, technological obsolescence, and shrinkage. May also provide for estimated product returns or price concessions pertaining to product cost.
A valuation allowance for the amount expected to be needed to absorb any estimated credit losses inherent on a given loan and lease portfolio.
Reflects the net gain (loss) from converting reserves for credit losses of consolidated entities which are stated in a foreign currency into the currency used in the financial statements.
Reflects additions to the reserve for bad debts arising from purchase of loan and lease portfolios.
Reflects reductions of the reserve for credit losses (bad debts) resulting from the sale of loan and lease portfolios.
A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Reflects the sum for the period of the additions and reductions to the loan loss reserve, which when added to the opening balance of the reserve will agree to the ending balance in the reserve.
Reflects the net amount of other additions and reductions in the reserve for credit losses.
Reflects the gross amount charged against earnings during the period as credit losses (bad debt expense) based on review of the loan and lease portfolio and application of the methodology for estimating credit losses.
Reflects the amount charged against earnings during the period as bad debt expense, net of recoveries of previously expensed credit losses.
Reflects a reduction in bad debt expense attributable to collections of loans and lease receivables which had previously been fully or partially charged off as bad debts.
Reflects the amount of loans and leases that have been removed, or charged off, from both loan receivables and the reserve for credit losses, typically because they are considered to be not salvageable or have been purchased by unconsolidated collection entities.
A valuation allowance for money loaned on interest-bearing and discount loans that the finance entity expects to be uncollectible
A valuation allowance relating to a written agreement to receive money (at a specified future date(s) within one year from the reporting date (or the normal operating cycle, whichever is longer), consisting of principal as well as any accrued interest) for the portion that is expected to be uncollectible.
A valuation allowance relating to a written agreement to receive money, consisting of principal as well as any accrued interest, at a specified future date(s), for the portion that is expected to be uncollectible.
A provision (charged either as a reduction of revenue or as an expense such as cost of sales) to relate the costs of certain customer discounts and rewards for the associated revenue. Accruals for trade and sales promotions are recorded primarily at the time a product is sold to the customer based on expected levels of performance. Settlement of these liabilities typically occurs in subsequent periods.
A valuation allowance for the amount of insurance proceeds expected to be uncollectible.
A valuation allowance for the amount deemed uncollectible of an insurance receivable related to a policy by which an insurer indemnifies itself of some or all of the risk associated with another insurance policy.
A valuation allowance for the amount of products sold that the entity expects to be returned by the purchaser.
A valuation allowance for amounts due to an Entity for the sale of goods or services in the normal course of business that are expected to be uncollectible.
Allowance for uncollectible accounts.
Allowance for uncollectible accounts on receivables sold with recourse at the end of the period.
A valuation allowance for the portion of money lent to a government agency that is expected to be uncollectible.
Represents the reserve against amounts due from customers which are uncollectible or questionable as to collection and which specifically relate to short-term negotiable time drafts drawn on and accepted by an institution (also known banker's acceptances).
A valuation allowance for the uncollectible portion of the amount due from the insured for the deductible portion of a claim.
A valuation allowance for the amount owed to an insurance company for writing and issuing an insurance policy that the company expects to be uncollectible.
For those unusual situations in which gross and net data cannot be applied, alternative disclosure that adequately describes the registrant's productive wells.
The amount of net capital in excess of the alternative minimum required net capital.
Total net capital requirement computed under the alternative method allowed under regulatory reporting requirements.
The amount of amortization of deferred charges applied against earnings during the period.
The amount of expense recognized in the current period that reflects the allocation of capitalized costs associated with acquisition of business. As a noncash expense, this element is added back to net income when calculating cash provided by (used in) operations using the indirect method.
Represents total amortization expense with respect to capitalized value of business asset acquired (present value of future profits) reflected in the income statement for the period, generally on the same basis for amortization of deferred policy acquisition costs.
The amount of expense recognized in the current period that reflects the allocation of the costs of intangible assets over the expected benefit period of such assets. This element applies only to intangible assets used in the production of goods.
The net increase in interest income during the period representing the systematic and rational allocation of deferred loan origination fees less deferred loan origination costs over the term of the debt arrangement to which they pertain.
The amount of expense recognized in the current period for the periodic realization of capitalized fees that were paid to salespeople, distributors, brokers, and agents at the time of the conclusion of the sale. As a noncash expense, this element is added back to net income when calculating cash provided by (used in) operations using the indirect method.
The expense charged against earnings for the periodic realization of capitalized fees that were paid to salespeople, distributors, brokers, and agents at the time of the conclusion of the sale.
The charge during the period representing the systematic and rational allocation of deferred finance costs over the term of the debt arrangement to which it pertains.
This item was removed because it was duplicated with AmortizationOfFinancingCosts "Amortization of Financing Costs". If you have used this item in the past replace it with AmortizationOfFinancingCosts "Amortization of Financing Costs".
2009-01-31
Amount of other deferred costs charged against earnings in the period.
The component of interest expense comprised of the periodic charge against earnings over the life of the financing arrangement to which such costs relate.
The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by (used in) operations using the indirect method.
The aggregate expense charged against earnings (but not to cost of sales or services) to allocate the costs of intangible assets in a systematic and rational manner to the periods expected to benefit by the use of such assets.
The periodic amortization (in proportion to and over the period of estimated net servicing income or loss) of capitalized servicing rights, which contractually entitle the servicer to receive fees and ancillary revenues for performing billing, collection, disbursement and recordkeeping services in connection with a mortgage portfolio. As a noncash expense, this element is added back to net income when calculating cash provided by (used in) operations using the indirect method.
The charge against earnings in the period representing the allocation of deferred costs to periods expected to benefit from such costs.
Period over which adjustments to the carrying value of an interest-bearing hedged item are amortized upon discontinuation of the fair value hedge.
Specifies the period over which adjustments to the carrying value of an interest-bearing hedged item are amortized upon discontinuation of the foreign currency fair value hedge.
Period over which adjustments to the carrying value of an interest-bearing hedged item are amortized upon discontinuation of the interest rate fair value hedge.
Period over which adjustments to the carrying value of an interest-bearing hedged item are amortized upon discontinuation of the price risk fair value hedge.
The expense charged against earnings during the period to allocate the capitalized costs of regulatory assets over the periods expected to benefit from such costs.
The expense charged against earnings for the periodic realization of the capitalized cost of regulatory assets.
The adjustment that represents the periodic charge against earnings to reduce the value of business acquired (VOBA) over the expected life of the underlying insurance contracts. VOBA reflects the estimated fair value of a life insurance business in force and represents the portion of the cost to acquire the business that is allocated to the value of the right to receive future cash flows from insurance contracts existing at the date of acquisition. Such value is the present value of the actuarially determined projected cash flows for the acquired policies. As a noncash expense, this element is added back to net income when calculating cash provided by (used in) operations using the indirect method.
The amount of any intercompany profits included in the gross carrying value of all real estate investments shall be stated if material.
The amount of dividends that can be declared or paid with approval of relevant regulatory agencies.
The amount of dividends that can be declared or paid without affecting the banking or savings institution's regulatory capital position.
The amount of dividends that may be paid or declared in any calendar year without prior approval of regulatory agencies.
The amount of net gains (losses) on a cash flow hedge reclassified in the period to cost of sales from accumulated other comprehensive income.
The amount of net gains (losses) on a cash flow hedge reclassified in the period to earnings from accumulated other comprehensive income.
The amount of net gains (losses) on a cash flow hedge reclassified in the period to interest expense from accumulated other comprehensive income.
The amount of net gains (losses) on a cash flow hedge reclassified in the period to investment income from accumulated other comprehensive income.
The amount of net gains (losses) on a cash flow hedge reclassified in the period to other expense from accumulated other comprehensive income.
The amount of net gains (losses) on a cash flow hedge reclassified in the period to other income from accumulated other comprehensive income.
The amount of net gains (losses) on a cash flow hedge reclassified to revenues from accumulated other comprehensive income.
The estimated net amount of existing gains (losses) on cash flow hedges at the reporting date expected to be reclassified to earnings within the next 12 months.
The amount of gains on a cash flow hedge reclassified in the period to cost of sales from accumulated other comprehensive income.
The amount of gains on a cash flow hedge reclassified in the period to earnings from accumulated other comprehensive income.
The amount of gains on a cash flow hedge reclassified in the period to interest expense from accumulated other comprehensive income.
The amount of gains on a cash flow hedge reclassified in the period to investment income from accumulated other comprehensive income.
The amount of gains on a cash flow hedge reclassified in the period to other expense from accumulated other comprehensive income.
The amount of gains on a cash flow hedge reclassified in the period to other income from accumulated other comprehensive income.
The amount of gains on a cash flow hedge reclassified in the period to revenues from accumulated other comprehensive income.
The amount of losses on a cash flow hedge reclassified in the period to cost of sales from accumulated other comprehensive income.
The amount of losses on a cash flow hedge reclassified in the period to earnings from accumulated other comprehensive income.
The amount of losses on a cash flow hedge reclassified in the period to interest expense from accumulated other comprehensive income.
The amount of losses on a cash flow hedge reclassified in the period to investment income from accumulated other comprehensive income.
The amount of losses on a cash flow hedge reclassified in the period to other expense from accumulated other comprehensive income.
The amount of losses on a cash flow hedge reclassified to other income from accumulated other comprehensive income.
The amount of losses on a cash flow hedge reclassified in the period to revenues from accumulated other comprehensive income.
The amount of deferred costs by type of cost for long-term contracts and programs as of the balance sheet date. Examples include initial tooling and deferred production costs.
Amount as of the balance sheet date of the unamortized adjustment to the carrying value of an interest-bearing hedged item made under an effective fair value hedge that must be amortized upon discontinuation of the fair value hedge.
Amount as of the balance sheet date of the unamortized adjustment to the carrying value of an interest-bearing hedged item made under an effective foreign currency fair value hedge that must be amortized upon discontinuation of the hedge.
Amount as of the balance sheet date of the unamortized adjustment to the carrying value of an interest-bearing hedged item made under an effective interest rate fair value hedge that must be amortized upon discontinuation of the interest rate fair value hedge.
Amount as of the balance sheet date of the unamortized adjustment to the carrying value of an interest-bearing hedged item made under an effective price risk fair value hedge that must be amortized upon discontinuation of the price risk fair value hedge.
The amount of net gains (losses) on foreign currency cash flow hedges reclassified during the period to earnings from accumulated other comprehensive income upon the hedged transaction affecting earnings.
The estimated net amount of unrealized gains (losses) on foreign currency cash flow hedges at the reporting date expected to be reclassified to earnings within the next 12 months.
The amount of gains (losses) in accumulated other comprehensive income arising from the election to reclassify available-for-sale securities to trading securities when FAS 156 is adopted, which are reported as a cumulative effect adjustment to retained earnings as of the beginning of the period.
Gain (loss) on hedging derivative instrument or the foreign currency transaction gain or loss on the nonderivative hedging instrument designated as a hedge of a net investment in foreign operations related to hedge ineffectiveness, which is included in earnings in the period.
The amount of net gains (losses) on interest rate cash flow hedges reclassified during the period to earnings from accumulated other comprehensive income upon the hedged transaction affecting earnings.
The estimated net amount of unrealized gains (losses) on interest rate cash flow hedges as of the balance sheet date expected to be reclassified to earnings within the next twelve months.
The amount of net gains (losses) on price risk cash flow hedges reclassified during the period to earnings from accumulated other comprehensive income.
The estimated net amount of unrealized gains (losses) on price risk cash flow hedges as of the balance sheet date expected to be reclassified to earnings within the next twelve months.
Amounts reclassified from other comprehensive income to earnings during the period as a result of the sale or complete or substantially complete liquidation of an investment in a foreign entity. Net of tax effect.
Amounts reclassified from other comprehensive income to earnings during the period related to translation from functional currency to reporting currency, as a result of the sale or complete or substantially complete liquidation of an investment in a foreign entity. Net of tax effect.
Amount of receivables due from an entity that is affiliated with the reporting entity by means of direct or indirect ownership, due within 1 year (or 1 business cycle).
Amount of receivables due from an entity that is affiliated with the reporting entity by means of direct or indirect ownership, due after 1 year (or 1 business cycle).
Amounts due from an Entity employee, not to include stockholders or officers, which are usually due within 1 year (or 1 business cycle).
Amounts due from an Entity employee, not to include stockholders or officers, which are usually due after 1 year (or 1 business cycle).
Amounts due from an entity in which the reporting entity shares joint control with another party or group, due within 1 year (or 1 business cycle).
Amounts due from an entity in which the reporting entity shares joint control with another party or group, due after 1 year (or 1 business cycle).
Amounts due within 1 year (or 1 business cycle) from other related parties which are not otherwise stated in the taxonomy.
Amounts due after 1 year (or 1 business cycle) from other related parties which are not otherwise stated in the taxonomy.
For an unclassified balance sheet, amounts due from related parties including affiliates, employees, joint ventures, officers and stockholders, immediate families thereof, and pension funds.
Amount of payable due to an entity that is affiliated with the reporting entity by means of direct or indirect ownership. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).
This item was removed because it can be represented as a current item or an unclassified item. Either use "DueToAffiliateCurrent" if you are representing a current value or "DueToAffiliateCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
Amount of receivables owed to an entity that is affiliated with the reporting entity by means of direct or indirect ownership, which are usually due after one year (or one business cycle, if longer).
Amounts due to employees, not to include stockholders or officers. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).
This item was removed because it can be represented as a current item or an unclassified item. Either use "DueToEmployeesCurrent" if you are representing a current value or "DueToEmployeesCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
Amounts due to Employee, not to include stockholders or officers, which are due after one year (or one business cycle).
The aggregate obligations owed to related parties other than affiliates, officers or stockholders (for example, owner's immediate families or employee pension trusts) at the financial statement date. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).
This item was removed because it can be represented as a current item or an unclassified item. Either use "DueToOtherRelatedPartiesClassifiedCurrent" if you are representing a current value or "DueToOtherRelatedPartiesCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
The aggregate obligations owed to related parties other than affiliates, officers or stockholders (for example, owner's immediate families or employee pension trusts) at the financial statement date, which are due after one year (or one business cycle, if longer).
Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer). For unclassified balance sheets, represents the total of such liabilities.
This item was removed because it can be represented as a current item or an unclassified item. Either use "DueToRelatedPartiesCurrent" if you are representing a current value or "DueToRelatedPartiesCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
This item was removed because it can be represented as a current item or an unclassified item. Either use "DueToRelatedPartiesCurrentAbstract" if you are representing a current value or "DueToRelatedPartiesCurrentAndNoncurrentAbstract" if you are representing an unclassified value.
2009-01-31
Portion of the carrying amount as of the balance sheet date of obligations due all related parties that is payable after one year or beyond the normal operating cycle if longer.
Amounts due from owners or affiliates of the reporting entity related to issuance of the entity's capital stock before cash payment is received (does not include amounts due from officers or directors). This element would also include the receivable for proceeds from the issuance of shares under employee stock option exercises which proceeds have not been received as of the reporting date due to the timing of the transaction date versus the settlement date.
All amounts that are due to the servicer of a financial asset, excluding contractually specified servicing fees and late fees.
The line item within the income statement where these fees appear.
The benefit in long-duration contracts to provide a guaranteed annuity payment commencing with the annuitization date. The fixed periodic annuity payments may be determined using the higher of the current accumulated account value that exists at the date of annuitization or the guaranteed amount.
An antidilutive element, in the calculation of fully diluted EPS, is a security or option that would have the effect of increasing positive earnings per share or decreasing loss per share if converted; such instruments are excluded from the calculation of fully diluted EPS.
This item was removed as it is a duplicate of AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount "Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount". Instead of using this element use AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount "Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount".
2009-01-31
The total anticipated costs with respect to site restoration or other environmental exit costs that may occur on the sale, disposal, or abandonment of property.
Describes an insurance entity's accounting policy for including anticipated yield on investments as a component of calculating premium deficiency on short-duration insurance contracts.
Incremental common shares attributable to contingently issuable shares that were not included in diluted earnings per share (EPS) because to do so would increase EPS amounts or decrease loss per share amounts for the period presented. Contingently issuable shares are shares issuable for little or no cash consideration upon the satisfaction of certain considerations.
Debt securities that can be exchanged for equity of the debt issuer at the option of the issuer or the holder.
Incremental common shares attributable to equity forward agreements that were not included in diluted earnings per share (EPS) because to do so would increase EPS amounts or decrease loss per share amounts for the period presented.
Incremental common shares attributable to equity unit purchase agreements that were not included in diluted earnings per share (EPS) because to do so would increase EPS amounts or decrease loss per share amounts for the period presented. Equity unit purchase agreements are contracts and securities that allow the holder to buy equity units from the company.
Incremental common shares attributable to outstanding stock awards that were not included in diluted earnings per share (EPS) because to do so would increase EPS amounts or decrease loss per share amounts for the period presented.
Incremental common shares attributable to unvested restricted stock that were not included in diluted earnings per share (EPS) because to do so would increase EPS amounts or decrease loss per share amounts for the period presented. Restricted stock are shares of stock for which sale is contractually or governmentally restricted for a given period of time.
Incremental common shares attributable to share-based payment arrangements that were not included in diluted earnings per share (EPS) because to do so would increase EPS amounts or decrease loss per share amounts for the period presented. A share-based payment arrangement is an arrangement in which one or more employees receive shares of stock, stock options, or other equity instruments, or the employer incurs a liability(ies) to the employee(s) in amounts based on the price of the employer's stock.
Incremental common shares attributable to stock options that were not included in diluted earnings per share (EPS) because to do so would increase EPS amounts or decrease loss per share amounts for the period presented. A contract that gives the holder the right, but not the obligation, either to purchase or to sell a certain number of shares of stock at a predetermined price for a specified period of time.
Incremental common shares attributable to warrants that were not included in diluted earnings per share (EPS) because to do so would increase EPS amounts or decrease loss per share amounts for the period presented. A warrant is a security that gives the holder the right to purchase shares of common stock in accordance with the terms of the instrument, usually upon payment of a specified amount.
The general applicability and impact of environmental laws and regulations upon the entity's business and how the existence of such laws and regulations may continue to give rise to loss contingencies for future environmental remediation.
Describes estimated costs of settling insured claims and costs incurred in the claims settlement process attributable to asbestos and environmental (remediation) claims.
Amount of asbestos claims paid in the current period, net of reinsurance recoveries.
Carrying amount as of the balance sheet date of reserves for the costs of settling insured claims and costs incurred in the claims settlement process attributable to asbestos and environmental claims, before estimated recoveries from reinsurers.
Increase in asbestos and environmental reserve based on known and estimated costs of settling insured claims and costs incurred in the claims settlement process, before estimated recoveries from reinsurers.
Increase in asbestos and environmental reserve based on known and estimated costs of settling insured claims and costs incurred in the claims settlement process, net of estimated reinsurance recoveries.
Carrying amount as of the balance sheet date of reserves for the costs of settling insured claims and costs incurred in the claims settlement process attributable to asbestos and environmental claims, net of estimated reinsurance recoveries.
A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Description of methodology for calculating costs of settling insured claims and costs incurred in the claims settlement process for asbestos and environmental risks.
Investments in notes or bonds that are collateralized by a specific group of underlying assets owned by the issuer of the notes or bonds which are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months.
This category includes information about securities that are primarily serviced by the cash flows of a discrete pool of receivables or other financial assets (such as mortgage loans or credit-card receivables).
The name of the long-lived asset disposed of in the current period.
Where a reader of the financial statements can find the loss on disposal of the long-lived asset in the income statement or statement of operations. This disclosure is not needed if it is readily apparent on the face of the income statement where the loss on disposal is included.
The loss (or gain) included in earnings during the period resulting from the disposal of an asset through a means other than through sale, such as abandonment, spin-off, and expropriation.
A detail of the method of disposition of the long-lived asset (for example, abandonment, distribution in a spin-off).
The segment in which the disposed long-lived asset was previously reported. This is not applicable if an Entity has no reportable segments.
Carrying amount as of the balance sheet date of known and reasonably estimable amounts of recoveries from third-parties pertaining to an entity's environmental remediation obligations. An entity's balance sheet may include several assets that relate to an environmental remediation obligation. Among them are the following: a. Receivables from other potentially responsible parties that are not providing initial funding; b. anticipated recoveries from insurers; and c. anticipated recoveries from prior owners as a result of indemnification agreements.
The line item on the balance sheet where the asset for third-party recoveries related to environmental remediation obligations is presented.
Nature of the individual components comprising the asset for third-party recoveries related to environmental remediation obligations.
Cumulative amount of the asset for third-party recoveries related to environmental remediation obligations that is recoverable within one year of the balance sheet date.
The amount of imputed interest necessary to reduce the expected aggregate undiscounted amount of the asset for third-party recoveries related to environmental remediation obligations to the present value recognized on the balance sheet (if the receivable is discounted).
Rate applied to the undiscounted amount of the asset for third-party recoveries related to environmental remediation obligations to arrive at the present value recorded as of the balance sheet date.
Present value of the asset for third-party recoveries related to environmental remediation obligations as of the balance sheet date (if the receivable is discounted).
Cumulative amount of the asset for third-party recoveries related to environmental remediation obligations that is recoverable after one year from the balance sheet date.
Aggregate undiscounted amount of the asset for third-party recoveries related to environmental remediation obligations as of the balance sheet date.
The charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value.
The charge against earnings resulting from the write down of long lived assets other than goodwill due to the difference between the carrying value and lower fair value.
Reduction or elimination of the value of an asset based on rate actions of a regulator.
Revenue recognized in the period for (1) performance (incentive) fees based on the investment results achieved for management of certain institutional accounts and hedge funds, (2) schedule-based fees earned for management of mutual funds and closed-end funds, based either on average daily net assets or on a combination of the average daily net assets and gross income, and (3) other investment management and advisory fees.
The carrying amount of the listed assets obtained or liabilities incurred.
This contains the name of the certain asset obtained or liability incurred in transfers of financial assets during the period for which it is impracticable to estimate the amount at which that asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing parties.
This contains the reasons why it is not practicable to estimate the fair value of the listed asset obtained or liability incurred.
Carrying amount as of the balance sheet date of capitalized gas costs of a regulated entity that are recoverable through future rate adjustments within one year of the balance sheet date or the normal operating cycle, if longer.
Carrying amount as of the balance sheet date of the portion of the reserved funds established by a utility from customer payments to cover the repair costs of damages from major storms, which repairs are expected to be incurred within one year or the normal operating cycle, if longer.
The carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.
Amount of cash paid during the period to settle an asset retirement obligation. Amounts paid to settle an asset retirement obligation should be included in the operating section of the Statement of Cash Flows.
Costs provided for the retirement of certain long-lived assets that are reasonably expected to be recovered in rates charged to customers. Regulatory asset or liability is recognized for differences in the timing of recognition of the period costs for financial reporting and rate-making purposes.
Current portion of the carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.
Description of the asset retirement obligation and the associated long-lived asset. An asset retirement obligation is a legal obligation associated with the disposal or retirement from service of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees. This element may be used for all the disclosures related to asset retirement obligations.
Amount of accretion expense recognized in the income statement during the period that is associated with asset retirement obligations. Accretion expense measures and incorporates changes due to the passage of time into the carrying amount of the liability. Such accretion expense representing changes in the liability for an asset retirement obligation due to passage of time is the result of applying an interest method of allocation to the amount of the liability at the beginning of the period. The interest rate used to measure that change shall be the credit-adjusted risk-free rate that existed when the liability, or portion thereof, was initially measured. That amount shall be recognized as an increase in the carrying amount of the liability and as an expense classified as an operating item in the statement of income. Accretion expense shall not be considered to be interest cost for purposes of capitalization of interest.
Amount of the increase (decrease) in the amount of asset retirement obligations for the period associated with foreign currency translation (to the extent that the entity accounts for the foreign currency effects as a separate component of the change in the liability).
Net increase (decrease) in the asset retirement obligation during the period.
Carrying amount of an asset that is legally restricted for purposes of settling an asset retirement obligation.
A general description of the asset retirement obligations and the associated long-lived assets. Description may include the terms of the legal restriction.
Amount of asset retirement obligations incurred during the period.
Amount of asset retirement obligations settled, or otherwise disposed of, during the period. This may include asset retirement obligations transferred to third parties associated with the sale of a long-lived asset.
Description of an asset retirement obligation for which a liability has not been recognized because fair value cannot be reasonably estimated. The description should include the reasons why fair value cannot be reasonably estimated.
A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Noncurrent portion of the carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.
Amount of the increase (decrease) in the amount of the asset retirement obligation during the current period for changes in the amount or timing of the estimated cash flows associated with the settlement of the obligation.
Description of the significant increases or decreases in the carrying amount of the asset retirement obligation during the period, such as changes in significant assumptions used to calculate the carrying amount of the asset retirement obligation.
Describes an entity's accounting policy for (1) legal obligations associated with the disposal or removal of a long-lived asset from service that result from the acquisition, construction, or development or from the normal operation of a long-lived asset (except obligations of a lessee in connection with leased property that are minimum lease payments or contingent rentals, or obligations that arise solely from a plan to sell or otherwise dispose of a long-lived asset); and (2) certain environmental remediation liabilities that resulted from the improper or other-than-normal operation of a long-lived asset. This accounting policy may address (1) whether the related remediation costs are expensed or capitalized, (2) whether the obligation is measured on a discounted basis, (3) the event, situation, or set of circumstances that generally triggers recognition of loss contingencies arising from the entity's environmental remediation-related obligations, and (4) the timing of recognition of any recoveries.
Describes an entity's accounting policy for determining amounts to accrue and charge against earnings so as to satisfy legal obligations associated with the retirement (through sale, abandonment, recycling, or disposal in some other manner) of a tangible long-lived asset that result from the acquisition, construction, or development and (or) the normal operation of a long-lived asset. This accounting policy disclosure excludes obligations arising 1) in connection with leased property, whether imposed by a lease agreement or by a party other than the lessor, that meet the definition of either minimum lease payments or contingent rentals; 2) solely from a plan to sell or otherwise dispose of a long-lived asset and 3) from certain environmental remediation liabilities.
Describes an entity's accounting policy for obligations that resulted from improper or other-than normal operation of a long-lived asset in the past. This accounting policy may address (1) whether the related remediation costs are expensed or capitalized, (2) whether the obligation is measured on a discounted basis, (3) the event, situation, or set of circumstances that generally triggers recognition of loss contingencies arising from the entity's environmental remediation-related obligations, and (4) the timing of recognition of any recoveries.
Describes an entity's accounting policy for capitalized environmental costs.
Describes an entity's accounting policy for environmental remediation costs that are expensed during the period that resulted from improper or other than normal operation of a long-lived asset. This accounting policy may address (1) whether the obligation is measured on a discounted basis, (2) the event, situation, or set of circumstances that generally triggers recognition of loss contingencies arising from the entity's environmental remediation-related obligations, and (3) the timing of recognition of any recoveries. This accounting policy does not address: (1) accounting for pollution control costs of current operations or for costs of future site restoration or closure that are required upon the cessation of operations of sale of facilities (2) environmental remediation actions that are undertaken at the sole discretion of management and that are not induced by the threat, by governments or other parties, of litigation or of assertion of a claim or an assessment (3) recognition of liabilities of insurance companies for unpaid claims or (4) asset impairment issues.
Long lived, depreciable assets used to separate the various components present in crude oil and convert them into usable products or feedstock for other processes.
The sum of cash, cash equivalents, investments and other assets allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block.
Cash and highly liquid, safe investments that can be readily converted into cash (cash equivalents) allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block.
Fair value of equity securities allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block.
Carrying amount of investments in debt securities that are deemed to be held to maturity that are allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block.
Carrying amount of investments in mortgage loans on real estate allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block.
Other assets allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block.
Carrying amount of loans to policy holders secured by benefits under insurance policies that are allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block.
Real estate investments allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block.
Short-term investments allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block.
The aggregate value (measured at the lower of net carrying value or fair value less cost of disposal) for current assets (assets with expected useful life shorter than one year or one operating cycle, whichever is longer) of a disposal group, including a component of the entity (discontinued operation), to be sold or that has subsequently been disposed of through sale, as of the financial statement date.
The aggregate value (measured at the lower of net carrying value or fair value less cost of disposal) for noncurrent assets (assets with expected useful life longer than one year or one operating cycle, whichever is longer) of a disposal group, including a component of the entity (discontinued operation), to be sold or that has subsequently been disposed of through sale, as of the financial statement date.
Carrying amount as of the balance sheet date of the asset arising from energy trading activities that involves the purchase and sale of energy under forward contracts at fixed and variable prices and the buying and selling of financial energy contracts that include exchange futures and options and over the counter options and swaps, which are expected to be converted into cash or otherwise disposed of within a year or the normal operating cycle, if longer.
Current assets (normally turning over within one year or one business cycle if longer) that are held for sale apart from normal operations and anticipated to be sold within one year.
Represents the sum of the carrying value of all the Assets Held-for-Sale at the balance sheet date.
The aggregate value (measured at the lower of net carrying value or fair value less cost of disposal) for assets of a disposal group, including a component of the entity (discontinued operation), to be sold or that has been disposed of through sale, as of the financial statement date.
The sum of the carrying amounts of the listed assets obtained or liabilities incurred.
This item was removed because it is a duplicate of AssetOrLiabilityFromTransfersOfFinancialAssetsHavingNoReasonableEstimateOfFairValueAtCarryingValue "Asset or Liability from Transfers of Financial Assets Having No Reasonable Estimate of Fair Value, at Carrying Value". If you have used this element in past, replace this element with AssetOrLiabilityFromTransfersOfFinancialAssetsHavingNoReasonableEstimateOfFairValueAtCarryingValue "Asset or Liability from Transfers of Financial Assets Having No Reasonable Estimate of Fair Value, at Carrying Value".
2009-01-31
Amount of assets or liabilities from transfers of financial assets having no reasonable estimate of fair value and reason why inestimable, by type of asset or liability.
Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
This contains detailed elements of descriptions of certain assets obtained or liabilities incurred in transfers of financial assets during the period for which it is impractical to estimate the amount at which that asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing parties. This also contains the reasons why it is not practicable to estimate their fair value.
For banks, amount of real estate assets held for development or resale by subsidiary entities which hold such assets in the course of business.
The interest rate associated with the repurchase agreements. This is also known as the repo rate.
This is the type of such assets (for example, US Treasury Obligations, US Government agency obligations and loans, and so forth). This item may be presented as an element in the table that is disclosed when the carrying amount (or market value, if higher than the carrying amount) of securities or other assets sold under repurchase agreements exceed 10 percent of total assets, as of the most recent balance sheet date.
Group of securities or other assets sold under repurchase agreements when this amount exceeds 10 percent of total assets. Disclosure may include the following: the type of securities or assets sold under agreements to repurchase, the carrying amount, market value (including accrued interest plus any cash or other assets on deposit. The information must be segregated into securities maturing (1) overnight; (2) term up to 30 days; (3) term of 30 to 90 days; (4) term over 90 days; (5) demand.
Aggregate carrying value of assets sold under agreements to repurchase when the carrying amount (or market value, if higher than the carrying amount) of securities or other assets sold under repurchase agreements exceeds 10 percent of total assets, as of the most recent balance sheet date.
Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
This is the value on the open market of assets sold under agreements to repurchase when the carrying amount (or market value, if higher than the carrying amount) of securities or other assets sold under repurchase agreements exceeds 10 percent of total assets, as of the most recent balance sheet date.
This is the amount the must be repaid to the counterparty as part of the repurchase agreements when the carrying amount (or market value, if higher than the carrying amount) of securities or other assets sold under repurchase agreements exceeds 10 percent of total assets, as of the most recent balance sheet date.
Schedule, as of the most recent balance sheet date, of securities or other assets sold under repurchase agreements when this amount exceeds 10 percent of total assets. Disclosure may include the following: the type of securities or assets sold under agreements to repurchase, the carrying amount, market value (including accrued interest plus any cash or other assets on deposit. The information must be segregated into securities maturing (1) overnight; (2) term up to 30 days; (3) term of 30 to 90 days; (4) term over 90 days; (5) demand.
Total assets, when it serves as a benchmark in a concentration of risk calculation, representing the sum of all reported assets as of the balance sheet date.
For banks, amount of real estate assets held by entities that are wholly-owned.
Premiums assumed and earned for all accident and health insurance assumed from other insurers as a result of reinsurance arrangements.
Premiums earned for all life insurance assumed from other insurers as a result of reinsurance arrangements.
Premiums assumed and earned for all other insurance assumed from other insurers as a result of reinsurance arrangements.
Premiums assumed and earned for all property and casualty insurance assumed from other insurers as a result of reinsurance arrangements.
Premiums for all insurance assumed from other insurers, that is premiums ceded to the entity by other insurers.
Premiums assumed for all accident and health insurance contracts assumed from other insurers as a result of reinsurance arrangements.
Premiums assumed for all life insurance assumed from other insurers as a result of reinsurance arrangements.
Premiums assumed for all other insurance assumed from other insurers as a result of reinsurance arrangements.
Premiums assumed for all property and casualty insurance assumed from other insurers as a result of reinsurance arrangements.
The discount rate which is used to value residual cash flows generated by financial assets of the securitization or asset-backed financing arrangement. This is used as a key assumption in measuring the fair value of assets or liabilities that relate to a transferor's continuing involvement (including interests that continue to be held by the transferor and servicing assets or servicing liabilities), if any, as of the date of the latest statement of financial position presented.
The rate at which principal will not be repaid on securitized financial assets. This is used as a key input and assumption in measuring the fair value of assets or liabilities that relate to a transferor's continuing involvement (including interests that continue to be held by the transferor and servicing assets or servicing liabilities), if any, as of the date of the latest statement of financial position presented.
The values of other key assumptions in measuring the fair value of assets or liabilities that relate to a transferor's continuing involvement (including interests that continue to be held by the transferor and servicing assets or servicing liabilities), if any, as of the date of the latest statement of financial position presented.
Estimated speed of prepayments of principal on financial assets. This is used as a key assumption in measuring the fair value of assets or liabilities that relate to a transferor's continuing involvement (including interests that continue to be held by the transferor and servicing assets or servicing liabilities), if any, as of the date of the latest statement of financial position presented.
Expected static pool losses can be calculated by summing the actual and projected future credit losses and dividing the sum by the original balance of the pool of assets.
The weighted average life of securitized assets. This is used as a key input and assumption in measuring the fair value of assets or liabilities that relate to a transferor's continuing involvement (including interests that continue to be held by the transferor and servicing assets or servicing liabilities), if any, as of the date of the latest statement of financial position presented.
The discount rate which is used to value residual cash flows generated by financial assets of the securitization or asset-backed financing arrangement. This is used as a key assumption in measuring the fair value of assets or liabilities that relate to a transferor's continuing involvement (including interests that continue to be held by the transferor and servicing assets or servicing liabilities), if any, at the time of securitization or asset-backed financing.
The rate at which principal will not be repaid on securitized financial assets. This is used as a key input and assumption in measuring the fair value of assets or liabilities that relate to a transferor's continuing involvement (including interests that continue to be held by the transferor and servicing assets or servicing liabilities), if any, at the time of securitization or asset-backed financing.
Assumptions used in measuring fair value on date of securitization or asset-backed financing arrangement of assets or liabilities that relate to a transferor's continuing involvement
Estimated speed of prepayments of principal on financial assets. This is used as a key assumption in measuring the fair value of assets or liabilities that relate to a transferor's continuing involvement (including interests that continue to be held by the transferor and servicing assets or servicing liabilities), if any, at the time of securitization or asset-backed financing.
The type of financial asset for which the transferor has a continuing involvement (including interests continue to be held by the transferor).
The weighted average life of securitized assets. This is used as a key input and assumption in measuring the fair value of assets or liabilities that relate to a transferor's continuing involvement (including interests that continue to be held by the transferor and servicing assets or servicing liabilities), if any, at the time of securitization or asset-backed financing.
The various assumptions on which calculations of fair value are based for servicing assets, servicing liabilities, or interests continued to be held following transfer of financial assets, by type of financial instrument serviced or transferred.
Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
Detailed elements containing information related to the key economic assumptions (including at a minimum, quantitative information about discount rates, expected prepayments including the expected weighted-average life of prepayable financial assets, and anticipated credit losses, if applicable) used in measuring the fair value of interests in transferred financial assets that continue to be held by the transferor and servicing assets or servicing liabilities, if any, as of the balance sheet date.
The various assumptions on which calculations of fair value on date of securitization or asset-backed financing arrangement are based for a transferor's continuing involvement (including servicing assets, servicing liabilities, or interests continued to be held following transfer of financial assets), by type of financial instrument serviced or transferred.
Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
Information related to the key inputs and assumptions used in measuring the fair value of assets or liabilities that relate to the transferor's continuing involvement (including interests that continue to be held by the transferor and servicing assets or servicing liabilities), if any, at the time of securitization (including at a minimum and if applicable, quantitative information about discount rates, expected prepayments including the expected weighted-average life of prepayable financial assets, and anticipated credit losses, including expected static pool losses).
Aggregate arrearages in cumulative preferred dividends.
This element may be used for the entire auction market preferred securities disclosure as a single block of text. Disclosure would include: the pertinent rights and privileges of the various securities outstanding such as dividend and liquidation preference, participating rights, pertinent dates and voting rights. Auction Market Preferred Stock (AMPS, a/k/a DARTS - Dutch Auction Rate Transferable Securities) is a form of equity security that has priority over common stock in, among other things, the payment of dividends. The securities are characterized by frequent rate setting intervals which lower their interest rate risk, preservation of principal as the securities are sold at par (current interest rates, market conditions, credit worthiness/quality, etc.) are taken into account when interest rates are re-priced. If redeemable, the auction market preferred securities are redeemable solely at the option of the issuer.
If dividends are undistributed, whether it be due to arrears or an unpaid liability, this is the amount outstanding at the end of the period.
This is the amount of dividends paid auction market preferred securities from capital.
This is the amount of dividends paid auction market preferred securities from earnings.
This is the sum total of dividends paid from all sources.
In addition to providing the aggregate value above, amounts should be provided on a per share basis as well.
These are the number of AMPS shares issued during the period
These are the number of AMPS shares outstanding at the balance sheet date.
These are the number of AMPS shares redeemed during the period
Net change in the number of Auction Market Preferred Securities during the period being reported.
Aggregate value is the computation of shares multiplied by par value.
As a preferred security, Auction Market Preferred Securities (AMPS) have entitlement over common shareholders. Liquidation preference identifies the components (par value, dividends in arrears, premiums if any, etc.) that AMPS holders are entitled to. Liquidation preference would also include any restrictions on retained earnings that arise upon liquidation and terms of conversion.
Liquidation value is that value at which shares would be redeemed under liquidation.
Par values vary between the enterprises. Unlike common shares, nominal or zero value par values do not apply. Par value is also referred to as stated value or nominal value.
Auction Market Preferred Securities are a preferred stock with a predetermined rate setting interval on the interest that they earn. Periods for resetting the rate typically range from as few as 7 days to as many as 49 days. The rates determined as a function of the market for the specific security.
Redemption requirements lay out all of the specifics for redeeming the stock issue. They can be identified separately or be grouped. This would also include the date or dates the securities can be redeemed. Disclose redemption requirements in each of the five years following the date of the latest statement of financial position presented. Redeemable solely at the option of the issuer.
Shares authorized could be a specific number or an unlimited number.
A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Names are typically labeled by day of the week, duration between intervals or combination of both.
The interest (or dividend) rates earned on AMPS are priced based on market factors and vary inside reporting periods and between reporting periods. Variable interest (dividend) rate earned enumerates what the interest (dividend) was (on an annual basis or APY) for the period reported.
The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.
Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
Auction Market Preferred Securities are issued in differing series. These series could include differing par values or differing rate setting intervals whether by day of the week or frequency of interval (typically ranging from 7-49 days, and differing quantities of shares authorized and outstanding.
A loan to an individual to finance the purchase of a car.
Reflects the gross carrying amount of unpaid loans issued to individuals to acquire goods that are expected to have a useful life greater than a year, including automobiles, recreational vehicles, boats, refrigerators, washers and dryers. The loans generally are secured by the asset purchased and are typically repaid monthly in installments of principal and interest.
This item represents disclosure of the basis (methodology and assumptions) on which cost was determined (for example, specific identification, average cost, or other allowed methods) in computing realized gain or loss on securities sold which were categorized neither as held-to-maturity nor trading.
This item represents the change in net unrealized holding gain or loss on available-for-sale securities that has been included in accumulated other comprehensive income, a separate component of shareholders' equity, during the period.
This item represents the change in net unrealized holding gain or loss on available-for-sale securities that has been included in a separate component of shareholders' equity during the period.
This item represents the gross profit realized on the sale of debt or equity securities categorized neither as held-to-maturity nor trading securities.
This item represents the gross loss realized on the sale of debt or equity securities categorized neither as held-to-maturity nor trading securities.
This item represents the tax effects occurring during the period which are related to the net unrealized gain or loss resulting from changes in the fair [carrying] value during the period of available-for-sale securities. Such tax affects would have been charged or credited directly to other comprehensive income or to related components of shareholders' equity.
This item represents the difference between the gross realized gains and losses realized on the sale of debt or equity securities categorized neither as held-to-maturity nor trading securities. Additionally, this item would include any losses recognized for other than temporary impairments of the subject investments in debt and equity securities.
The total amount of proceeds received for the sale of securities, categorized neither as held-to-maturity nor trading securities, during the reporting period.
This is the average balances during the period for loans which are in the process of being securitized as of the date of the statement of financial position (across all types of loans).
This is the result of the average balance during the period of total loans managed or securitized less securitized loans and loans that are in the process of being securitized.
This is the sum of average balances during the period for both securitized and unsecuritized loans of all types.