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.
This is the average balance during the period for securitized loans only (across all types of loans).
Summary of significant aspects of production costs of the energy source on a per unit basis. This information is presented in different formats, including certain specific costs, summarized costs or costs in total.
Average amount of time remaining before foreign currency exchange rate derivatives mature or expire.
Average period of time covered by credit risk derivative contracts.
Bad debt reserves for tax purposes of US savings and loan associations (and other "qualified" thrift lenders) that arose in tax years beginning before December 31, 1987 (that is, the base-year amount).
The amount of the financial institution's obligation to pay the holder of the customer's draft which the financial institution has guaranteed (i.e., Banker's Acceptance).
Carrying amount as of the balance sheet date of drafts and bills of exchange that have been accepted by the reporting bank, or by others for its own account, as its liability to holders of the drafts.
Proceeds from term loans used to finance a leveraged buyout transaction (excludes subordinated notes and shareholder loans).
Carrying value as of the balance sheet date of payments made in excess of existing cash balances, which will be honored by the bank but reflected as a loan to the entity. Overdrafts generally have a very short time frame for correction or repayment and are therefore more similar to short-term bank financing than trade financing.
The excess drawing from an existing cash balance that is honored by the bank but is owed to the bank.
The carrying amount of a life insurance policy on an officer, executive or employee for which the reporting entity (a bank) is entitled to proceeds from the policy upon death of the insured or surrender of the insurance policy.
Any certificate of deposit or savings account held by a bank or other financial institution for a short-term specified period of time. Because of their short-term, time deposits are considered 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.
A banker's acceptance, which often is used to finance shipments of goods to bank customers, is a short-term time draft that a bank (drawee) has agreed to pay at maturity by stamping "accepted" over the signature of an officer. When the bank accepts the draft, it guarantees its redemption at maturity, which makes the draft negotiable. In return for the guarantee, the party on whose behalf the bank accepts the draft (drawer) agrees to provide the bank with the necessary funds prior to maturity. The bank receives a fee for creating the acceptance. The drawer's outstanding debt to the bank is reported as an asset, and the bank's obligation is reported as a liability. Bankers' acceptances are similar to other short-term borrowed funds in that they can be effectively used for short-term liquidity needs by avoiding disbursing funds for short-term loans to bank customers.
Fair value as of the balance sheet date of obligations arising from mortgages, mortgage-backed securities and asset-backed securities (backed by cash streams such at those from auto and credit card receivables) sold short.
This includes disclosures relating to financial services specifically banking and thrift entities at the end of the reporting period. This element may be used as a single block of text to encapsulate the entire disclosure including data and tables.
The aggregate dollar amount of claims filed that the bankruptcy court has expunged.
The aggregate dollar amount of claims filed with the bankruptcy court.
The aggregate dollar amount of claims settled.
The aggregate dollar amount of claims under review by the management of the entity.
The aggregate dollar amount of claims filed with the bankruptcy court that are likely to be denied.
The aggregate dollar amount paid to settle claims.
Date on which filing with the bankruptcy court must be made to reject or assume contracts.
Description of the nature of the bankruptcy claims.
Description of claims under review by management of the entity.
Description of material contracts assumed or assigned by the entity.
Description of material contracts rejected (such as leases and purchase commitments).
Last date (bar date) on which claims can be filed with the bankruptcy court.
The aggregate number of claims filed that the bankruptcy court has expunged.
The aggregate number of claims filed with the bankruptcy court.
The aggregate number of claims settled.
The aggregate number of claims under review by the management of the entity.
The aggregate number of claims filed with the bankruptcy court that are likely to be denied.
Customer's inability to meet its debt obligations and petitions a federal district court for either reorganization of its debts or liquidation of its assets. The assets of the customer is taken over by a receiver or a trustee in bankruptcy for the benefit of its creditors.
United States Bankruptcy Court were petition for bankruptcy was filed.
Date petition for bankruptcy filed with the US Bankruptcy Court.
Discussion of the creditors committees involved in the bankruptcy proceedings.
Description of the management of entities in bankruptcy (for example, court appointed management team).
Description of the operating status of non US entities in the bankruptcy proceeding.
Description of management's plans to improve operations and enable the entity to emerge from bankruptcy, including planned facility closings, business exit activities and headcount reduction plans.
Description of orders which have been approved by bankruptcy court (such as orders to approve payment of employee compensation and critical vendors) and date by which plan of reorganization must be filed.
Description of the bankruptcy proceedings, including the process for emergence from bankruptcy. Does not include a description of management's plans to improve operations to enable the entity to emerge from bankruptcy, or a description of planned facility closings, business exit activities and headcount reduction plans.
Names of the entities included in the bankruptcy proceeding.
Names of the entities not included in the bankruptcy proceeding.
Description of the reason for bankruptcy proceeding (for example, significant class action litigation related to asbestos).
The amount of net income or loss for the period per each share of common stock outstanding during the reporting period.
Description of the basis of the financial statement presentation, including the method for determining value of liabilities subject to compromise, of an entity that has filed for bankruptcy protection under Chapter 11.
The fundamental principles used to determine the classes of servicing assets and servicing liabilities. Classes of servicing assets and servicing liabilities shall be identified based on (a) the availability of market inputs used in determining the fair value of servicing assets or servicing liabilities, (b) an entity's method for managing the risks of its servicing assets or servicing liabilities, or (c) both.
Disclosure of the criteria basis for exemptions from segregation requirements for cash and securities not subject to segregation requirements of Federal or Other Regulations due to exemptive provisions.
General description as to the uncertainties, their significance, and the basis used in determining the amount of a provision recorded for expected refunds paid during the renegotiation of government contracts.
Variation on interest-rate swap contracts where both rates are variable but are tied to different index rates. For example, one party's rate maybe indexed to three-month London Interbank Offered Rate (LIBOR) while the other party's rate is indexed to six-month LIBOR.
Obligation reflecting another party's right to economic interests in another entity or trust under a contractual right. For example, an investor may purchase a beneficial interest in a securitization transaction.
Interest expense on beneficial interests issued by consolidated variable interest entities.
Describes an entity's accounting policy for its pension and other postretirement benefit plans. This disclosure may address (1) the types of plans sponsored by the entity, and the benefits provided by each plan (2) groups that participate in (or are covered by) each plan (3) how plan assets, liabilities and expenses are measured, including the use of any actuaries and (4) significant assumptions used by the entity to value plan assets and liabilities and how such assumptions are derived.
Describes an entity's accounting policy for plans, other than pension plans, that provide postretirement benefits (including both defined benefit and defined contribution plans). This disclosure may address (1) the types of plans sponsored by the entity, and the benefits provided by each plan (2) groups that participate in (or are covered by) each plan (3) how plan assets, liabilities and expenses are measured, including the use of any actuaries and (4) significant assumptions used by the entity to value plan assets and liabilities and how such assumptions are derived.
Describes an entity's accounting policy for its pension plans. This disclosure may address (1) the types of plans sponsored by the entity (2) groups that participate in (or are covered by) each plan (3) how plan assets, liabilities and expenses are measured, including the use of any actuaries and (4) significant assumptions used by the entity to value plan assets and liabilities and how such assumptions are derived.
Liabilities due to billings on long term contracts that exceed the income recorded under the percentage of completion contract accounting method, or that exceed the accumulated costs under the completed contract accounting method.
A standardized contract, traded on a futures exchange, to buy or sell a certain bond at a certain date in the future, at a certain price.
An option contract in which the underlying asset is a bond.
The component of interest income or expense representing the periodic increase in or charge against earnings to reflect amortization of debt discounts and premiums over the life of the related debt instruments, which are liabilities of the entity.
A debt security, in which the authorized issuer owes the holders a debt and is obliged to repay the principal and interest (the coupon) at a later date.
Carrying value as of the balance sheet date of the sum of the obligations to contract holders to provide to them an agreed upon rate of return pursuant to the terms of the underlying contract. These contracts represent lending by the contract holders to the entity in return for a guaranteed (primarily fixed) interest rate until maturity, unless called earlier if the contracts provide that option to the contract holders (usually institutions). There is little or no insurance risk for the entity.
For banks, amount of liabilities in variable interest entities for which a financial institution is required to include in its calculation of net investment in real estate assets held for development or sale.
Total borrowings to finance leveraged buyout transaction.
Animals maintained to create offspring or to produce goods to be sold for profit.
Short-Term financing which is expected to be paid back relatively quickly, such as by a subsequent longer-term loan. Also called swing loan or bridge financing.
Financing for a relatively short period of time, which is expected to be replaced by a medium to long-term loan. The loan "bridges" the gap in time when otherwise no financing would be in place.
Disclose the broker-dealers' accounting policies for recognition of revenues and expenses including commissions, underwriting, management and investment advisory fees, trading gains and losses, interest income and expense, dividend income and expense, floor brokerage, and exchange fees. Also, may include the broker-dealers' disclosure on the nature of operations and estimates used in preparation of financial statements and significant estimates.
Acting as an agent, a broker-dealer may buy and sell securities on behalf of its customers. In return for such services, the broker-dealer charges a commission. Each time a customer enters into a buy or sell transaction, a commission is earned by the broker-dealer for its selling and administrative efforts. For securities purchased, the commission is recorded as a receivable from customers; for securities sold, it is recorded as reductions in the payable to customers. Commissions earned are usually related to the broker-dealer's customers' trading volume and the dollar amounts of the trades. In general, commissions are for smaller trades of exchange-listed stocks and bonds made by retail customers.
The amount of cash paid for brokerage fees during the current period. This element is intended to represent the brokerage fees paid by and between financial industry participants.
Disclosures relating to financial services specifically brokers and dealers for the accounting period and at the balance sheet date. Disclosure may include amounts receivable from and payable to broker-dealers and clearing organizations, including securities failed to receive, deposits received for securities loaned, amounts payable to clearing organizations related to open transactions, floor brokerage payables and payables for commodities futures accounts liquidating to an equity balance on a broker-dealer's records. May also include disclosure on company's consolidation policy and a note indicating the amount of the broker-dealer's actual net capital and the amount of required net capital.
Carrying amount as of the balance sheet date of long-lived, depreciable assets that include building structures held for productive use including any addition, improvement, or renovation to the structure, such as interior masonry, interior flooring, electrical, and plumbing.
Long-lived, depreciable a addition, improvement, or renovation to a productive facility, such as interior masonry, interior flooring, electrical, and plumbing.
Long lived, depreciable structure held for productive use, including office, production, storage and distribution facilities.
Carrying amount as of the balance sheet date of building structures held as inventory including any additions, improvements, or renovations to those structures.
Description of the accounting treatment that will be followed should the contingency occur.
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.
Schedule of information about a contingent payment arrangement including the terms that will result in payment and the accounting treatment that will be followed should such contingency occur, including the potential impact on earnings per share if contingency is to be settled in common stock of the entity. The description also may include the period over which amounts are expected to be paid, and changes in the amount since the previous reporting period. This also includes contingent options and commitments.
Fair value, as of the acquisition date, of potential payments under the contingent consideration arrangement including cash and shares.
Amount of potential cash payments that could result from the contingent consideration arrangement.
Description of the potential shares that are issuable under a contingent consideration arrangement.
Description of the components of the costs of a business acquisition and the basis for determining value assigned to the components (including carryover basis ascribed to securities issued in a leveraged buy-out transaction). For example, cash paid to shareholders of acquired entity, fair value of debt and equity securities issued to shareholders of acquired entity, and transaction costs paid to third parties.
Fair value of noncash consideration given by the acquirer to acquire the entity. Does not include cash paid, the fair value of debt and securities issued and liabilities incurred to acquire the entity.
The total cost of the acquired entity including the cash paid to shareholders of acquired entities, fair value of debt and equity securities issued to shareholders of acquired entities, the fair value of the liabilities assumed, and direct costs of the acquisition.
Amount of direct costs of the business combination including legal, accounting, and other costs incurred to consummate the business acquisition.
Month, day and year when the business acquisition agreement was executed.
With respect to a business combination completed during the period, this element provides a description of the business, other than the name, which may include the industry, size, products and other important information.
Description of restructuring activities for an acquired entity, including the amount of acquisition costs allocated to restructuring activities, and the period in which such costs will be incurred. The type of major actions that comprise the plan to exit an activity or involuntarily terminate employees of the acquired entity including activities of the acquired entity that will not continue, method of disposition, and description of employee groups that will be terminated. If the entity has not finalized plans for the restructuring activities, a description of the unresolved issues, the types of additional liabilities that might arise, and how any adjustment would be reported in the financial statements. Disclosure may also include timeframe when the registrant began formulating exit plans for which accrual may be necessary, and the types and amounts of liabilities included in the acquisition cost allocation. Disclosure may include the nature and amount of losses relating to asset impairments from the exit or disposal activity.
Month, date and year when the results of operations of the acquired entity began to be included in the income statement of the combined entity. For disclosure purposes, the effective date of an acquisition equates to the acquisition date, when acquisition date is defined as the date on which the acquirer obtained control of the acquired entity. The effective date of an acquisition may be either earlier or later than the date on which the acquisition agreement was executed (closed).
Basis for determining value of equity interest issued or issuable to acquire the entity.
Description of equity interests issued or issuable to acquire the entity.
Name of equity interest issued or issuable to acquire an entity in a business combination.
Number of shares of equity interests issued or issuable to acquire entity.
Schedule of the equity interest (such as common shares, preferred shares, or partnership interest) issued or issuable to acquire an entity in a business combination.
Value of equity interests (such as common shares, preferred shares, or partnership interest) issued or issuable to acquire the entity.
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.
Name of the acquired entity.
Percentage of voting equity interests acquired in the business combination.
Description of the period for which the results of operations of the acquired entity are included in the income statement of the combined entity.
Amount assigned in the purchase price allocation to the preacquisition contingency.
Amount paid or received to resolve the preacquisition contingency.
Description of preacquisition contingency.
Description of final resolution of the preacquisition contingency including the accounting for the difference between the original purchase price allocation and the final resolution of that preacquisition contingency.
Description of a preexisting relationship between the acquirer and the acquiree, the accounting for the settlement of the preexisting relationship including valuation method used to determine the settlement amount, and the classification of any gain, loss, or expense recognized in the income statement and where such transactions are recognized in the statement of financial position (line item). This information may include disclosure by transaction or group of similar transactions during the preexisting relationship with the acquiree.
Income or expense and gain or loss recognized from the settlement of a preexisting relationship between the acquirer and the acquiree.
The amount of acquisition cost of a business combination allocated to an identifiable intangible asset that will be amortized.
The amount of acquisition cost of a business combination allocated to assets acquired.
The total purchase price of the acquired entity. This includes cash paid to equity interest holders of the acquired entity, fair value of debt and equity securities issued to equity holders of the acquired entity, and transaction costs paid to third parties to consummate the acquisition.
The amount of acquisition cost of a business combination allocated to capital lease obligations assumed from the acquired entity.
The amount of acquisition cost of a business combination allocated to current assets.
The amount of acquisition cost of a business combination allocated to assets expected to be sold.
The amount of acquisition cost of a business combination allocated to assets expected not to be used, including assets that will be sold or otherwise disposed.
The amount of acquisition cost of a business combination allocated to assets to be disposed of by other than sale.
The amount of cash and cash equivalents acquired in a business combination.
Description of the current assets that the amount of acquisition cost of a business combination is allocated to.
The amount of acquisition cost of a business combination allocated to finished goods inventory.
The amount of acquisition cost of a business combination allocated to inventory, including finished goods, work-in-process, and raw materials.
The amount of acquisition cost of a business combination allocated to marketable securities.
The amount of acquisition cost of a business combination allocated to merchandise inventory.
The amount of acquisition cost of a business combination allocated to prepaid expenses and other current assets. Does not include amounts allocated to cash and cash equivalents, marketable securities, receivables, inventory, and assets not to be used.
The amount of acquisition cost of a business combination allocated to raw materials inventory.
The amount of acquisition cost of a business combination allocated to receivables.
The amount of acquisition cost of a business combination allocated to work-in-process inventory.
The amount of acquisition cost of a business combination allocated to current liabilities of the acquired entity.
The amount of acquisition cost of a business combination allocated to accounts payable of the acquired entity.
The amount of acquisition cost of a business combination allocated to accrued expenses of the acquired entity.
The amount of acquisition cost of a business combination allocated to current liabilities of the acquired entity.
The amount of acquisition cost of a business combination allocated to the current portion of long-term debt of the acquired entity.
The amount of acquisition cost of a business combination allocated to other current liabilities of the acquired entity. Does not include amounts allocated to the current portion of long-term debt, accounts payable and accrued expenses.
Amount of deferred tax assets or liabilities for the differences between the values assigned and the tax bases of assets and liabilities in a business combination, net of any valuation allowance for deferred tax assets.
The amount of acquisition cost of a business combination allocated to equipment be used in the normal course of business, not including equipment that is held-for-sale
Amount of goodwill arising from a business combination, which is the excess of the cost of the acquired entity over the amounts assigned to assets acquired and liabilities assumed.
The amount of goodwill arising from a business combination that is expected to be deductible for tax purposes.
The amount of acquisition cost of a business combination allocated to an identifiable intangible asset that will not be amortized. Does not include goodwill.
Description of identifiable intangible asset (an asset that lacks physical substance, but not a financial asset) acquired in a business combination. Does not include goodwill.
The amount of acquisition cost of a business combination allocated to liabilities assumed.
Description of method used to allocate purchase price to assets acquired and liabilities assumed, including methodologies to estimate fair values of assets and liabilities (for example, third-party appraisal).
The amount of acquisition cost of a business combination allocated to mineral rights for acquired entities in the mining industry.
The amount of acquisition cost of a business combination allocated to natural resources other than mineral rights in the mining industry.
Description of the excess of the net assets acquired over the cost of the acquired entity in a business combination. Description may include information about the pro rata allocation of the excess to reduce amounts that otherwise would have been assigned to acquired assets.
The amount of acquisition cost of a business combination allocated to current assets.
Description of the noncurrent assets that the amount of acquisition cost of a business combination is allocated to.
The amount of acquisition cost of a business combination allocated to noncurrent liabilities of the acquired entity, except for long-term debt.
Description of the noncurrent liabilities that the amount of acquisition cost of a business combination is allocated to.
The amount of acquisition cost of a business combination allocated to the noncurrent portion of the long-term debt assumed from the acquired entity.
The amount of acquisition cost of a business combination allocated to a known and estimated obligation to restructure a portion of the acquired entity through a plan to exit an activity of the acquired entity, involuntarily terminate employees of the acquired entity, and relocate employees of the acquired entity.
The amount of acquisition cost of a business combination allocated to notes payables and long-term debt assumed from the acquired entity.
The amount of acquisition cost of a business combination allocated to noncurrent assets of the acquired entity, except for property plant and equipment, intangible assets, and goodwill.
The amount of acquisition cost of a business combination allocated to a plant be used in the normal course of business, not including a plant that is held-for-sale
The amount of acquisition cost of a business combination allocated to preacquisition contingencies other than contingencies associated with income taxes.
The amount of acquisition cost of a business combination allocated to a liability for the projected benefit obligation in excess of plan assets or an asset for plan assets in excess of the projected benefit obligation of a single-employer defined benefit pension plan.
The amount of acquisition cost of a business combination allocated to land and building to be used in the normal course of business, not including assets that are held-for-sale
The amount of acquisition cost of a business combination allocated to property, plant and equipment to be used in ongoing operations.
Description of whether the purchase price allocation has been finalized. For any purchase price allocation that has not been finalized, a description of that fact and the reasons therefore, and in subsequent periods, the nature and amount of any material adjustments made to the initial allocation of the purchase price.
The amount of acquisition cost of a business combination allocated to unfavorable contracts assumed from the acquired entity.
The amount of acquisition cost of a business combination allocated to warranties assumed from the acquired entity.
Primary reasons for the business acquisition, including a description of factors that contributed to a purchase price that results in recognition of goodwill.
This item was removed because it is a duplicate of BusinessCombinationReasonForBusinessCombination "Business Combination, Reason for Business Combination". Preparers that previously used the deprecated element should replace such element with BusinessCombinationReasonForBusinessCombination "Business Combination, Reason for Business Combination" by which it was replaced.
2009-01-31
Total revenue reported by the acquired entity for its previous full fiscal year before the business acquisition.
SEC Standard Industrial Classification code for the acquired entity.
Information about each business combination (or series of individually immaterial business combinations) completed during the period.
Identification of the acquiree in a material business combination (or series of individually immaterial business combinations), which may include the name or other type of identification of the acquiree.
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.
Description of the pro forma information, nature of adjustments made to historical information to arrive at pro forma amounts, amounts excluded from pro forma information, any material-nonrecurring items included in the pro forma information and limitations of pro forma disclosures.
The pro forma income from continuing operations before changes in accounting and extraordinary items, net of tax effect, per diluted share of common stock for a period as if the business combination or combinations had been completed at the beginning of a period
The pro forma income from continuing operations before changes in accounting and extraordinary items, net of tax effect, for the period as if the business combination or combinations had been completed at the beginning of a period
The pro forma income from continuing operations before changes in accounting and extraordinary items, net of tax effect per basic share of common stock for a period as if the business combination or combinations had been completed at the beginning of a period
Pro Forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate. This element may be used as a single block of text to encapsulate all disclosures regarding the pro forma results of the combined entity.
The pro forma net income (loss) for the period as if the business combination or combinations had been completed at the beginning of a period
The pro forma revenue for a period as if the business combination or combinations had been completed at the beginning of the period
Schedule reflecting each material business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities.
Qualitative information concerning a business combination which has occurred and thereby requires an eligible item to be measured at fair value at the time of the event but does not require fair value measurement at each reporting date after that, excluding the recognition of impairment under lower-of-cost-or market accounting or other-than-temporary impairment.
Describes an entity's accounting policy for a combination of entities that is not accounted for using the purchase method (for example, exchange of shares between entities under common control).
Describes the entity's accounting policies for business combinations and other business acquisition transactions not accounted for using the purchase method, such as an exchange of shares between entities under common control.
Describes how the entity accounts for completed business combinations (purchase method, acquisition method or combination of entities under common control). The policy description may include a general discussion of the purchase method or acquisition method of accounting (including for example, the treatment accorded contingent consideration, the identification of assets and liabilities, the purchase price allocation process, how the fair values of acquired assets and liabilities are determined) and the entity's specific application thereof. An entity that acquires another entity in a leveraged buyout transaction also should disclose the accounting policy followed by the acquiring entity in determining the basis used to value its interest in the acquired entity, and the rationale for that accounting policy.
The development of products and services, their delivery, design and implementation.
The charge against earnings in the period, comprised of costs incurred associated with an exit or disposal activity other than for a discontinued operations as defined under generally accepted accounting principles. Costs of such activities include those for one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, and costs associated with an ongoing benefit arrangement, but excludes costs associated with the retirement of a long-lived asset.
Cancellation of an agreement after the balance sheet date.
Value of stock in an investment or savings plan established by the entity for the benefit of its employees that permits the employees to make investment decisions. Also, a trust established to accumulate stock for the sole purpose of distribution to participating employees.
Contractual obligation to increase property, plant and equipment either through construction or future purchase over periods that initially exceed one year or the normal operating cycle, if longer.
The net cash inflow (outflow) from purchases, sales and disposals of property, plant and equipment and other productive assets, including intangibles.
Total of qualified stockholders' equity items, allowable subordinated borrowings, other deductions and allowable credits at the balance sheet date.
The cash outflow from any dividend or other distribution in cash with respect to any shares of, or other ownership interest in, an entity, except a dividend consisting of distribution of earnings or stock dividend or pro rata stock split.
Expenses related to capital leases.
Amount equal to the present value (the principal) at the beginning of the lease term of minimum lease payments during the lease term (excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, together with any profit thereon) net of payments or other amounts applied to the principal, through the balance sheet date and due to be paid within one year (or one operating cycle, if longer) of the balance sheet date.
A borrowing recorded for a lease meeting the criteria for capitalization as either a (i) Sales-type lease, (ii) Direct Financing lease, or (iii) Leveraged Lease. A lease is defined as an agreement conveying the right to use property, plant, or equipment (land or depreciable assets) usually for a stated period of time.
Amount equal to the present value (the principal) at the beginning of the lease term of minimum lease payments during the lease term (excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, together with any profit thereon) net of payments or other amounts applied to the principal, through the balance sheet date and due to be paid more than one year (or one operating cycle, if longer) after the balance sheet date.
The total charge for the use of long-lived depreciable assets subject to a lease meeting the criteria for capitalization.
Long-lived depreciable assets that include building structures held for productive use subject to a lease meeting the criteria for capitalization.
Long-lived depreciable assets used in the creation, maintenance and utilization of information systems that are subject to a lease meeting the criteria for capitalization.
Long-lived depreciable assets including desks, chairs and store fixtures that are subject to a lease meeting the criteria for capitalization.
The total gross amount of assets subject to a lease meeting the criteria for capitalization.
This item was removed because it was redundant with "CapitalLeasedAssetsGross," which should now be used.
2009-01-31
Real estate held for productive use subject to a lease meeting the criteria for capitalization
Long-lived depreciable assets that are additions to or the betterment of assets held under lease arrangements that are subject to a lease meeting the criteria for capitalization.
Long-lived depreciable assets used to produce goods and services subject to a lease meeting the criteria for capitalization.
The total gross amount less the charge for the use of the long-lived depreciable assets subject to a lease meeting the criteria for capitalization.
Long-lived depreciable assets not included within other defined categories that are subject to a lease meeting the criteria for capitalization.
The net amount due within one year of the balance sheet date or the normal operating cycle, if longer, consisting of: (a) minimum lease payments due on direct financing leases, (b) unguaranteed residual value, and (c) any unamortized initial direct costs, less: (i) executory costs, (ii) unearned income, and (iii) the accumulated allowance for uncollectible minimum lease payments.
The net amount due after one year of the balance sheet date or beyond the normal operating cycle, if longer, consisting of: (a) minimum lease payments due on direct financing leases, (b) unguaranteed residual value, and (c) any unamortized initial direct costs; less: (i) executory costs, (ii) unearned income, and (iii) the accumulated allowance for uncollectible minimum lease payments.
The net amount due as of the balance sheet date consisting of: (a) minimum lease payments due on direct financing and sales-type leases, (b) unguaranteed residual value, and (c) any unamortized initial direct costs on direct financing leases; less: (i) executory costs, (ii) unearned income, and (iii) the accumulated allowance for uncollectible minimum lease payments.
The net amount due within one year of the balance sheet date or the normal operating cycle, if longer, consisting of: (a) minimum lease payments due on direct financing and sales-type leases, (b) unguaranteed residual value, and (c) any unamortized initial direct costs on direct financing leases; less: (i) executory costs, (ii) unearned income, and (iii) the accumulated allowance for uncollectible minimum lease payments.
The net amount due after one year of the balance sheet date or beyond the normal operating cycle, if longer, consisting of: (a) minimum lease payments due on direct financing and sales-type leases, (b) unguaranteed residual value, and (c) any unamortized initial direct costs on direct financing leases; less: (i) executory costs, (ii) unearned income, and (iii) the accumulated allowance for uncollectible minimum lease payments.
The net amount due within one year of the balance sheet date or the normal operating cycle, if longer, consisting of: (a) minimum lease payments on sales type leases and (b) unguaranteed residual value; less: (i) executory costs, (ii) unearned income, and (iii) the accumulated allowance for uncollectible minimum lease payments.
The net amount due after one year of the balance sheet date or beyond the normal operating cycle, if longer, consisting of: (a) minimum lease payments on sales type leases, and (b) unguaranteed residual value; less: (i) executory costs, (ii) unearned income, and (iii) the accumulated allowance for uncollectible minimum lease payments.
Amount due based upon the occurrence of an event specified in the contractual terms.
For sales-type and direct financing leases, total contingent rentals received during the period.
A general description of the nature of the existing leasing arrangements of a lessor for all operating leases including, but not limited to: (1) guarantees or indemnities; (2) restrictions imposed by lease arrangements; (3) unusual provisions or conditions; (4) contingent rentals; and (5) lease expiration dates.
The total of contractually required rental payments on leases meeting the criteria for capitalization.
Future minimum lease rental payments receivable for the five years following the balance sheet date and the future minimum payment amount in total on nonoperating leases.
Contractually required rental payments on leases meeting the criteria for capitalization, due within one year of the balance sheet date.
Future rental payments receivable within one year of the balance sheet date on nonoperating leases.
Contractually required rental payments on leases meeting the criteria for capitalization, due within the fifth year from the balance sheet date.
Future ease rental payments receivable within the fifth year from the balance sheet date on nonoperating leases.
Contractually required rental payments on leases meeting the criteria for capitalization, due within the fourth year from the balance sheet date.
Future lease rental payments receivable within the fourth year from the balance sheet date on nonoperating leases.
Contractually required rental payments on leases meeting the criteria for capitalization, due within the third year from the balance sheet date.
Future lease rental payments receivable within the third year from the balance sheet date on nonoperating leases.
Contractually required rental payments on leases meeting the criteria for capitalization, due within the second year from the balance sheet date.
Future rental payments receivable within the second year from the balance sheet date on nonoperating leases.
Contractually required rental payments due on leases meeting the criteria for capitalization, after the fifth year from the balance sheet date.
Future lease rental payments receivable after the fifth year from the balance sheet date on nonoperating leases .
Amounts to be paid by lessee to lessor for maintenance, insurance, and tax expenses related to the leased asset.
Amount necessary to reduce net minimum lease payments to present value calculated at the entity's incremental borrowing rate at the inception of the lease.
The total contractually required rental payments on capitalized leases net of deductions for: (i) executory costs, including any profit thereon, included in the minimum lease payments and (ii) the amount of imputed interest necessary to reduce the net minimum lease payments to present value.
The discounted value of future cash flows under leases meeting the criteria for capitalization.
Minimum payments receivable in the future under noncancelable subleases.
The charge for the use of long-lived depreciable capital leased assets for the period.
Revenue realized in the period on direct financing leases.
The financing charge for leasing arrangements meeting the criteria for capitalization.
Total amount of lease revenue realized in the period on leasing arrangements.
Revenue realized in the period on sales type leases.
The net investment in direct financing leases as of the balance sheet date consisting of: (a) minimum lease payments due on direct financing leases, (b) unguaranteed residual value, and (c) any unamortized initial direct costs; less: (i) executory costs, (ii) unearned income, and (iii) the accumulated allowance for uncollectible minimum lease payments.
The estimate of contractual payments on direct financing leases that are probable of not being collected as of the balance sheet date.
Estimated remaining costs to be incurred to service the direct financing lease, such as taxes, maintenance and insurance and the profit thereon, that are included in the minimum lease payments.
Remaining unamortized costs as of the balance sheet date that were essential to acquiring the lease, and that would not otherwise have been incurred without the lease agreement, including evaluating the lessee's credit condition, guarantees, and collateral and costs incurred negotiating, processing, and closing the lease agreement.
Amount of remaining payments as of the balance sheet date that lessees are obligated to make or can be required to make under direct financing leases, including any guarantee of residual value and executory costs. The amount also includes any guaranteed rental payments by an unrelated third-party provided that are financially capable of making such payments.
The remaining (unamortized) difference between the gross investment in a direct financing lease and the cost or carrying amount, if different, of the leased property as of the balance sheet date.
The estimate of the lease property's economic value at the end of the direct financing lease term excluding any amounts guaranteed by either the lessee or a third-party.
The lessor's asset under sales type and direct financing leases. The net investment in direct financing and sales-type leases as of the balance sheet date consisting of: (a) minimum lease payments due on direct financing leases, (b) unguaranteed residual value, and (c) any unamortized initial direct costs on direct financing leases; less: (i) estimated executory costs, (ii) unearned income, and (iii) the accumulated allowance for uncollectible minimum lease payments.
The net investment in sales type leases as of the balance sheet date consisting of: (a) minimum lease payments on sales type leases and (b) unguaranteed residual value; less: (i) executory costs, (ii) unearned income, and (iii) the accumulated allowance for uncollectible minimum lease payments.
The estimate of minimum payments on sales-type leases that are probable of not being collected as of the balance sheet date.
Estimated remaining costs to be incurred to service the sales-type lease, such as taxes, maintenance and insurance and the profit thereon, that are included in the minimum lease payments.
Amount of remaining payments as of the balance sheet date that lessees are obligated to make or can be required to make under sales-type leases, including any guarantee of residual value and executory costs. The amount also includes any guaranteed rental payments by an unrelated third-party provided that are financially capable of making such payments.
The remaining (unamortized) difference between the gross investment in a sales-type lease and the cost or carrying amount of the leased property as of the balance sheet date.
The estimate of the lease property's economic value at the end of the sales-type lease term excluding any amounts guaranteed by either the lessee or a third-party.
Capital requirements of broker-dealer subsidiary calculated under the alternative method allowed for broker-dealers that are part of consolidated supervised entities.
Interest expense incurred during the reporting period on capital securities issued by the reporting entity.
Description of the type or class of capital units or capital shares.
Value of capital units or capital shares. This element is relevant to issuers of face-amount certificates and registered investment companies.
Number of authorized capital units or capital shares. This element is relevant to issuers of face-amount certificates and registered investment companies.
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.
Number of capital units or capital shares outstanding. This element is relevant to issuers of face-amount certificates and registered investment companies.
A table is a schedule used to present multi dimensional data and contains both an axis and line items.
Describes an insurance entity's accounting policy for deferred policy acquisition costs, including the nature and amount of capitalized costs incurred to write or acquire insurance contracts, and the basis for and methodologies applied in capitalizing and amortizing such costs.
Represents the total amount of operating expenses that were capitalized as deferred policy acquisition costs reflected in the income statement for each period presented.
For each balance sheet presented, the amount of accumulated amortization for capitalized computer software costs.
Additions made to capitalized computer software costs during the period
For each income statement presented, the amount charged to expense for amortization of capitalized computer software costs.
The carrying amount of gross capitalized computer software costs as of the balance sheet date.
For each income statement presented, the amount charged to expense for write-downs of capitalized computer software costs to net realizable value.
The carrying amount of capitalized computer software costs net of accumulated amortization as of the balance sheet date.
An expenditure that is incurred which is not expensed in the current period but rather capitalized as a component of inventory.
Amount of accumulated depreciation, depletion, amortization and valuation allowance relating to oil and gas producing activities.
The amount of asset retirement costs previously incurred and capitalized separately from the capitalized amount of the associated long-lived assets.
Capitalized costs of proved properties that include fee ownership or a lease, concession, or other interest representing the right to extract oil or gas subject to such terms as may be imposed by the conveyance of that interest.
Capitalized costs of unproven properties that include fee ownership or a lease, concession, or other interest representing the right to extract oil or gas subject to such terms as may be imposed by the conveyance of that interest.
The enterprise's share of the investees' net capitalized costs relating to oil and gas producing activities, if the enterprise's financial statements include investments that are accounted for by the equity method.
Capitalized costs of proved properties incurred for any combination mineral interests acquisitions; wells and related equipment; support equipment and facilities; and uncompleted wells and equipment and other costs not previously disclosed within this table.
Capitalized costs incurred for support equipment and facilities used in oil and gas producing activities (such as seismic equipment, drilling equipment, construction and grading equipment, vehicles, repair shops, warehouses, supply points, camps, and division, district, or field offices).
Capitalized costs of which include those incurred to (1) drill and equip wells that are not yet completed (2) acquire or construct equipment and facilities that are not yet installed.
Capitalized costs of unproved properties incurred for any combination mineral interests acquisitions and other costs not previously disclosed within this table.
Capitalized costs which include those incurred to (1) to drill and equip those exploratory wells and exploratory-type stratigraphic test wells that have found proved reserves and (2) obtain access to proved reserves and provide facilities for extracting, treating, gathering, storing the oil and gas, including the drilling and equipping of development wells and development-type stratigraphic wells and service wells.
Net amount of capitalized costs relating to oil and gas producing activates.
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.
The sum of capitalized costs relating to oil and gas producing activities before accounting for accumulated depreciation.
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.
These elements contain detailed information for the capitalized costs relating to oil and gas producing activities by geographic area.
Unamortized costs incurred for development of computer software, which is to be sold, leased or otherwise marketed, after establishing technological feasibility through to the general release of the software products. Excludes capitalized costs of developing software for internal use.
The total amount of the Federal income tax bases of mortgage loans on real estate.
Amount of any intercompany profits included in the carrying amount of mortgage loans on real estate.
Carrying amount of mortgage loans on real estate that were renewed or extended and an explanation of any mortgage loans that were renewed or extended at an amount in excess of the unpaid amount on the previous mortgage.
Description of a change in the carrying amount of mortgage loans that result from noncash transactions including an explanation of the transaction and the amount.
Description of any write-downs or reserves recognized associated with the mortgage loans including the amount and explanation of the basis of the write-downs or reserves.
Description of a change in the carrying amount of mortgage loans that result from transactions, directly or indirectly, with affiliates and other related parties. Description may include an explanation of the transaction and the amount.
The new carrying value of trading securities that were reclassified from available-for-sale to trading securities as a result of an irrevocable election made in conjunction with adoption of FAS No. 156.
The costs incurred to retain exploration and property rights after acquisition but before production has occurred. Costs include legal costs for title defense, ad valorem taxes on nonproducing mineral properties, shut-in royalties, and delay rentals.
This is the total carrying value for these three items as of the reporting date. Entities may present this total in the notes to consolidated financial statements.
This is the total carrying value for these three items as of the reporting date. Entities may present this total in the notes to consolidated financial statements.
This is the total carrying value for these two items as of the reporting date. Entities may present this total in the notes to consolidated financial statements.
This is the total carrying value for these two items as of the reporting date. Entities may present this total in the notes to consolidated financial statements.
The cash inflow associated with the acquisition of business during the period (for example, cash that was held by the acquired business).
Disclosure of cash subject to withdrawal restrictions, restricted deposits held as compensating balances, and cash and securities segregated in compliance with regulations (such as cash deposited in a special reserve account for the exclusive benefit of customers).
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. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits should not be reported as cash and cash equivalents.
A description of a company's cash and cash equivalents accounting policy. An entity shall disclose its policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value. 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 customer may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. In addition, cash equivalents include 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. For a bank, may include explanation and amount of requirement to maintain reserves against deposits.
For banks and other depository institutions: Includes cash on hand (currency and coin), cash items in process of collection, noninterest bearing deposits due from other financial institutions (including corporate credit unions), and balances with the Federal Reserve Banks, Federal Home Loan Banks and central banks.
The sum of cash and cash equivalents plus Federal Funds Sold. Cash and cash equivalents consist of short term, highly liquid investments that are readily convertible to known amounts of cash and are so near their maturity that they present negligible risk of changes in value due to changes in interest rates -- usually with an original maturity less than 90 days.
A description of an entity's cash and cash equivalents accounting policy with respect to restricted balances. An entity shall disclose its policy for determining which items are treated as cash equivalents, including (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value. 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 customer may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. In addition, cash equivalents include 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. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits.
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 customer 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. Short-term investments, exclusive of cash equivalents, are marketable securities intended to be sold within one year (or the normal operating cycle if longer) and include trading securities, available-for-sale securities, and held-to-maturity securities (if maturing within one year).
A description of a company's cash and cash equivalents accounting policy with respect to unrestricted balances. An entity shall disclose its policy for determining which items are treated as cash equivalents, including (1) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (2) the classification of any negative balance accounts (overdrafts), and (3) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value. 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 customer may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. In addition, cash equivalents include 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.
Reduction in cash due to no longer including the former subsidiary's cash in the consolidated entity's cash.
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 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. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash equivalents may be reported as cash equivalents, while legally restricted equivalents held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular equivalents should not be reported as part of unrestricted cash equivalents.
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 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.
Other (not elsewhere specified in the taxonomy) 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.
Fair value of all asset derivatives designated as cash flow hedging instruments.
A disclosure of an assertion that the amount of cash flow hedge ineffectiveness is immaterial.
Fair value of all liability derivatives designated as cash flow hedging instruments.
Net fair value of all derivative instruments designated as cash flow hedging instruments, which is ordinarily reflected within other comprehensive income.
This amount represents total cash flows received from retained interests by the transferor other than servicing fees. Other cash flows include, for example, all cash flows from interest-only strips and cash above the minimum required level in cash collateral accounts.
The amount of proceeds from collections reinvested in previous securitization or asset-backed financing arrangement.
The amount of proceeds from new securitizations or asset-backed financing arrangements during this reporting period for this class of securitization or asset-backed financing arrangement.
The amount of cash outflow used to purchase previously transferred financial assets (or its underlying collateral), including delinquent or foreclosed assets, from the securitization or asset-backed financing arrangement SPE.
The amount of cash proceeds received from the securitization SPE to repay the servicing fees advanced by the transferor in advance of the securitization.
The amount of cash outflow used for servicing in advance of the completion of the securitization or asset-backed financing arrangement.
The amount of servicing fees from the securitization or asset-backed financing arrangement SPE.
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 customer may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty.
Amount of cash or stock or units eligible for distribution to members or limited partners of the LLC or LP, subject to reserves to be maintained as defined in the operating or partnership agreement, or in a credit facility agreement.
For banks, amount of assets of real estate investments of a financial institution which are not land, buildings, or leasehold improvements.
The amount of cash paid during the current period for interest owed on money borrowed that is not charged as an expense but rather is capitalized based on the long term nature of the use of the borrowed funds.
The amount of cash paid during the current period for interest owed on money borrowed; includes amount of interest capitalized
Payments of cash to employees, including wages and salaries, during the current period.
Payments of cash to suppliers for goods and services during the current period.
Cash payments to suppliers for goods and services provided and to employees for services provided.
Cash paid for expenses incurred during underwriting activities (the process to review insurance applications, evaluate risks, accept or reject applications, and determine the premiums to be charged) for insurance companies.
Cash paid to purchase assets other than those represented by other elements (securities, loans, mortgages, real estate).
Cash paid to purchase debt and equity securities, classified as operating activities, during the period; includes trading securities and any other investments classified as operating.
The amount of cash paid during the reporting period for charges associated with the consolidation and relocation of operations, disposition or abandonment of operations or productive assets (that is, for reorganizing and restructuring charges and other related expenses). These charges may be incurred in connection with a business combination, change in strategic plan, a managerial response to declines in demand, increasing costs or other environmental factors.
The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.
Cash received from refund of deposits with other institutions during the period.
Cash received from principal payments made on loans related to operating activities.
Cash received from customers for deposits on goods or services during the period; excludes deposits with other institutions and time deposits, which pertain to financial services entities.
Cash received from customers who deposit money in checking and similar accounts at a financial institution.
Cash received from sales of assets, other than those represented by other elements (securities, loans, mortgages, real estate).
Cash received from sale of investments in debt and equity securities, classified as operating activities, during the period; includes trading securities and any other investments classified as operating.
Cash received from collaborators during the current period.
Cash received from grantors during the current period related to operating activities. This element represents receipts from a guarantor for the amount of guarantee provided.
Cash received for the settlement of litigation during the current period.
Cash deposited in a special reserve account for the exclusive benefit of customers pursuant to SEC Regulations.
Cash receipts from customers during the current period which are usually for sales of goods and services.
Amount of cash subject to withdrawal restrictions, restricted deposits held as compensating balances, and cash and securities segregated in compliance with regulations (such as cash deposited in a special reserve account for the exclusive benefit of customers pursuant).
Cash and securities deposited in a special reserve account for the exclusive benefit of customers pursuant to the Commodity Exchange Act.
Cash and securities deposited in a special reserve account for the exclusive benefit of customers pursuant to the Commodity Exchange Act.
Cash and securities deposited in a special reserve account for the exclusive benefit of customers pursuant to regulations other than SEC Regulations and the Commodity Exchange Act.
Cash and securities deposited in a special reserve account for the exclusive benefit of customers pursuant to regulations other than SEC Regulations and the Commodity Exchange Act.
Cash and securities deposited in a special reserve account for the exclusive benefit of customers.
Description of cash and securities deposited in a special reserve account for the exclusive benefit of customers.
Cash deposited in a special reserve account for the exclusive benefit of customers pursuant to the Commodity Exchange Act.
Cash deposited in a special reserve account for the exclusive benefit of customers pursuant to regulations other than SEC Regulations and the Commodity Exchange Act.
Amount of the entity's obligations under long-duration contracts with respect to cash it must pay to policyholders upon their terminating, or surrendering, their insurance contracts.
Description of the entity's obligations under long-duration contracts with respect to the amount it must pay to policyholders upon their terminating, or surrendering, their insurance contracts.
Carrying amount as of the balance sheet date of amounts which could be received based on the terms of the insurance contract upon surrendering life policies owned by the entity.
The amount of cash paid during the current period for interest owed on money borrowed, net of interest capitalized.
A natural event resulting in great loss.
The amount of estimated liability as of the balance sheet date for the specific conflagration, earthquake, windstorm, explosion, or similar event.
The business segment impacted by the conflagration, earthquake, windstorm, explosion, or similar event resulting in substantial losses for which a liability must be recorded.
The country of origin of the conflagration, earthquake, windstorm, explosion, or similar event resulting in substantial losses for which a liability must be recorded.
Identification or description of an unexpected natural or man-made disaster of substantial extent causing significant physical damage or destruction, loss of life or sometimes permanent change to the natural environment, such as earthquake, windstorm, fire, explosion.
Amount, location, and business segment impacted from a loss in the period from an unexpected natural or man-made disaster of substantial extent causing significant physical damage or destruction, loss of life or sometimes permanent change to the natural environment, such as earthquake, windstorm, fire, explosion, by identified catastrophe.
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.
Describes and quantifies an unexpected natural or man-made disaster of substantial extent causing significant physical damage or destruction, loss of life or sometimes permanent change to the natural environment, such as earthquake, windstorm, fire, explosion.
Description of methodology and assumptions used in determining the estimated amount of liability for costs of settling insured claims, costs incurred in the claims settlement process, and future benefit payments resulting from conflagration, earthquake, windstorm, explosion, or similar event that caused substantial losses that occurred as of the balance sheet date, identified by business segment and country.
The risk of loss equal to the estimated amount of payments on costs of settling insured claims and costs incurred in the claims settlement process and future benefit payments resulting from conflagration, earthquake, windstorm, explosion, or similar event resulting in substantial losses that have occurred as of the balance sheet date, identified by business segment and country.
The monetary increase (decrease) in the reporting period in the reserve for costs of settling insured claims and costs incurred in the claims settlement process for the specified cause.
Describes the specific cause during the specified year, such as a catastrophe, revised estimate due to changes in historical actual claims results, or change in an environmental issue, that affected reserve amounts.
Amount of the cause of a comparative variance in the claims reserve, by cause.
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.
Describes and quantifies the specific area or cause identified in costs incurred in the claims settlement process during the specified year caused by catastrophe, revised estimate due to changes in historical actual claims results, changes in environmental issues and any other changes affecting reserve amounts.
Description of and comments on the nature of costs incurred in the claims settlement process during the reporting period, such as a specified catastrophe, a revision in estimate due to changes in historical actual claims results, or an environmental issue, that affected reserve amounts.
Sum of amounts at risk of not being collected pertaining to a specified reinsurer with respect to disclosure of a concentration of credit risk.
Amounts for the processing of insurance claims, such as legal fees and estimator fees that have been assumed by and are receivable from the identified reinsurer with respect to disclosure of a concentration of credit risk.
Amount of reported and estimated unreported claims assumed by and receivable from the identified reinsurer with respect to disclosure of a concentration of credit risk.
Amounts receivable or due pertaining to other risks that have been assumed by a specified reinsurer with respect to disclosure of a concentration of credit risk.
Amounts for insurance premiums received or receivable from policyholders on ceded insurance contracts that are due the reinsurer with respect to disclosure of a concentration of credit risk.
Name of specified reinsurer that has assumed risk of an entity's contractual insurance obligation in such amount as to constitute a concentration of credit risk.
Credit risk amounts arising from a reinsurance arrangement, by reinsurer.
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.
Schedule reflecting the name of each reinsurer from which amounts are due of such size as to necessitate disclosure of a concentration of credit risk, and types of amounts due.
Premiums assumed and earned by another insurer as a result of reinsurance arrangements
Premiums assumed and earned by another insurer as a result of reinsurance arrangements.
Premiums assumed and earned by another insurer as a result of reinsurance arrangements.
Premiums assumed and earned by another insurer as a result of reinsurance arrangements.
Total consideration paid and payable to reinsurers during the period pursuant to terms of reinsurance arrangements.
Premiums assumed for all accident and health insurance contracts by another insurer as a result of reinsurance arrangements.
Premiums assumed for life insurance policies by another insurer as a result of reinsurance arrangements.
Premiums assumed by another insurer as a result of reinsurance arrangements
Premiums assumed for property and casualty insurance contracts by another insurer as a result of reinsurance arrangements.
The aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for 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.
Current period recognition due to accretion of the excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for 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.
Increases in the aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for 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, due to the acquisition of similar loans accounted for as available-for-sale debt securities during the period.
Sale or transfer of a loan accounted for as an available-for-sale debt security, with evidence of deterioration of credit quality since origination that was 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, during the period resulting in a reduction in the excess of a loan's cash flows expected to be collected over the investor's initial investment.
A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Change in the estimate of cash flows expected to be collected, after acquisition of a loan accounted for as an available-for-sale debt security, with evidence of deterioration of credit quality since origination that was 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, which results in an increase in accreditable yield (for example, if actual cash flows are significantly greater than previously expected).
Change in the estimate of cash flows expected to be collected, after to acquisition of a loan accounted for as an available-for-sale debt security, with evidence of deterioration of credit quality since origination that was 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, which results in a decrease in accreditable yield (for example, as a result of an other-than-temporary impairment).
For 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, the amount at which that asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing parties, that is, other than in a forced or liquidation sale at the date of acquisition.
For 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, the investor's estimate, at acquisition, of the amount and timing of undiscounted principal, interest, and other cash flows expected to be collected. This would be the investor's best estimate of cash flows, including the effect of prepayments if considered, that is used in determining the acquisition price, and, in a business combination, the investor's estimate of fair value for purposes of acquisition price allocation.
For 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, the total undiscounted amount of all uncollected contractual principal and contractual interest payments both past due and scheduled for the future, adjusted for the timing of prepayments, if considered, less any reduction by the investor at the acquisition date. For an acquired asset-backed security with required contractual payments of principal and interest, the "contractually required payments receivable" is represented by the contractual terms of the security. However, when contractual payments of principal and interest are not specified by the security, the investor should look to the contractual terms of the underlying loans or assets.
The recorded value, at the acquisition date, of loans accounted for as available-for-sale debt securities acquired during the period, 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.
Expense recorded to write-down the amortized cost basis of loans accounted for as available-for-sale debt securities, with evidence of deterioration of credit quality since origination that was 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, after acquisition, to fair value when the decline in the fair value is determined to be other than temporary.
The aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for 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.
Current period recognition due to accretion of the excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for 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.
Increases in the aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for 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, due to the acquisition of similar loans accounted for as debt securities during the period.
Sale or transfer of a loan accounted for as a debt security, with evidence of deterioration of credit quality since origination that was 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, during the period resulting in a reduction in the excess of a loan's cash flows expected to be collected over the investor's initial investment.
A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Change in the estimate of cash flows expected to be collected, after acquisition of a loan accounted for as a debt security, with evidence of deterioration of credit quality since origination that was 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, which results in an increase in accreditable yield (for example, if actual cash flows are significantly greater than previously expected).
Change in the estimate of cash flows expected to be collected, after acquisition of a loan accounted for as a debt security, with evidence of deterioration of credit quality since origination that was 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, which results in a decrease in accreditable yield (for example, as a result of an other-than-temporary impairment).
For 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, the amount at which that asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing parties, that is, other than in a forced or liquidation sale at the date of acquisition.
For 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, the investor's estimate, at acquisition, of the amount and timing of undiscounted principal, interest, and other cash flows expected to be collected. This would be the investor's best estimate of cash flows, including the effect of prepayments if considered, that is used in determining the acquisition price, and, in a business combination, the investor's estimate of fair value for purposes of acquisition price allocation.
For 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, the total undiscounted amount of all uncollected contractual principal and contractual interest payments both past due and scheduled for the future, adjusted for the timing of prepayments, if considered, less any reduction by the investor at the acquisition date. For an acquired asset-backed security with required contractual payments of principal and interest, the "contractually required payments receivable" is represented by the contractual terms of the security. However, when contractual payments of principal and interest are not specified by the security, the investor should look to the contractual terms of the underlying loans or assets.
The recorded value, at the acquisition date, of loans accounted for as debt securities acquired during the period, 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 balance, net of any applicable reductions (for example, unamortized accreditable yield and other-than-temporary impairments), for certain contractual rights to receive money on demand or on fixed or determinable dates (that is, 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 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, that have a net carrying amount, the undiscounted sum of all amounts, including amounts deemed principal, interest, fees, penalties, and other under the loan, owed to the investor at the reporting date, whether or not currently due and whether or not any such amounts have been written or charged off by the investor. Amounts forgiven in a debt restructuring but contingently payable to the investor should be included in the forgiven contract balance, but amounts irrevocably forgiven in a debt restructuring should not be included. Amounts payable to the investor in cash, in kind, and by any other means should be included. Amounts legally discharged should not be included. The outstanding balance does not include amounts that would be accrued under the contract as interest, fees, penalties, and other after the reporting date.
The recorded balance, net of any applicable reductions (for example, unamortized accreditable yield and other-than-temporary impairments), for certain contractual rights to receive money on demand or on fixed or determinable dates (that is, 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.
The recorded balance, net of any applicable reductions (for example, unamortized accreditable yield and other-than-temporary impairments), for certain contractual rights to receive money on demand or on fixed or determinable dates (that is, 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 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, that have a net carrying amount, the undiscounted sum of all amounts, including amounts deemed principal, interest, fees, penalties, and other under the loan, owed to the investor at the reporting date, whether or not currently due and whether or not any such amounts have been written or charged off by the investor. Amounts forgiven in a debt restructuring but contingently payable to the investor should be included in the forgiven contract balance, but amounts irrevocably forgiven in a debt restructuring should not be included. Amounts payable to the investor in cash, in kind, and by any other means should be included. Amounts legally discharged should not be included. The outstanding balance does not include amounts that would be accrued under the contract as interest, fees, penalties, and other after the reporting date.
Expense recorded to write-down the amortized cost basis of loans accounted for as debt securities, with evidence of deterioration of credit quality since origination that was 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, after acquisition, to fair value when the decline in the fair value is determined to be other than temporary.
For 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, that have a net carrying amount, the undiscounted sum of all amounts, including amounts deemed principal, interest, fees, penalties, and other under the loan, owed to the investor at the reporting date, whether or not currently due and whether or not any such amounts have been written or charged off by the investor. Amounts forgiven in a debt restructuring but contingently payable to the investor should be included in the forgiven contract balance, but amounts irrevocably forgiven in a debt restructuring should not be included. Amounts payable to the investor in cash, in kind, and by any other means should be included. Amounts legally discharged should not be included. The outstanding balance does not include amounts that would be accrued under the contract as interest, fees, penalties, and other after the reporting date.
The aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for 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.
Current period recognition due to accretion of the excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for 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.
Increases in the aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for 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, due to the acquisition of similar loans accounted for as held-to-maturity debt securities during the period.
Sale or transfer of a loan accounted for as a held-to-maturity debt security, with evidence of deterioration of credit quality since origination that was 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, during the period resulting in a reduction in the excess of a loan's cash flows expected to be collected over the investor's initial investment.
A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Change in the estimate of cash flows expected to be collected, after acquisition of a loan accounted for as a held-to-maturity debt security, with evidence of deterioration of credit quality since origination that was 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, which results in an increase in accreditable yield (for example, if actual cash flows are significantly greater than previously expected).
Change in the estimate of cash flows expected to be collected, after acquisition of a loan accounted for as a held-to-maturity debt security, with evidence of deterioration of credit quality since origination that was 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, which results in a decrease in accreditable yield (for example, as a result of an other-than-temporary impairment).
For 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, the amount at which that asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing parties, that is, other than in a forced or liquidation sale at the date of acquisition.
For 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, the investor's estimate, at acquisition, of the amount and timing of undiscounted principal, interest, and other cash flows expected to be collected. This would be the investor's best estimate of cash flows, including the effect of prepayments if considered, that is used in determining the acquisition price, and, in a business combination, the investor's estimate of fair value for purposes of acquisition price allocation.
For 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, the total undiscounted amount of all uncollected contractual principal and contractual interest payments both past due and scheduled for the future, adjusted for the timing of prepayments, if considered, less any reduction by the investor at the acquisition date. For an acquired asset-backed security with required contractual payments of principal and interest, the "contractually required payments receivable" is represented by the contractual terms of the security. However, when contractual payments of principal and interest are not specified by the security, the investor should look to the contractual terms of the underlying loans or assets.
The recorded value, at the acquisition date, of loans accounted for as held-to-maturity debt securities acquired during the period, 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.
Expense recorded to write-down the amortized cost basis of loans accounted for as held-to-maturity debt securities, with evidence of deterioration of credit quality since origination that was 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, after to acquisition, to fair value when the decline in the fair value is determined to be other than temporary.
The aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for 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 is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.
Current period recognition due to accretion of the excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for 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 is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.
Increases in the aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for 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 is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, due to the acquisition of similar loans not accounted for as debt securities during the period.
Sale or transfer of a loan not accounted for as a debt security, with evidence of deterioration of credit quality since origination that was 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, during the period resulting in a reduction in the excess of a loan's cash flows expected to be collected over the investor's initial investment.
A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Change in the estimate of cash flows expected to be collected, after acquisition of loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that was 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, which results in an increase in accreditable yield (for example, if actual cash flows are significantly greater than previously expected).
Change in the estimate of cash flows expected to be collected, after acquisition of a loan not accounted for as a debt security, with evidence of deterioration of credit quality since origination that was 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, which results in a decrease in accreditable yield (for example, if it is probable that expected cash flows will be less than previously expected).
Reclassification of loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that was 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, to loans held-for-sale resulting in a reduction in the excess of a loan's cash flows expected to be collected over the investor's initial investment.
For 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 is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, the amount at which that asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing parties, that is, other than in a forced or liquidation sale at the date of acquisition.
For 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 is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, the investor's estimate, at acquisition, of the amount and timing of undiscounted principal, interest, and other cash flows expected to be collected. This would be the investor's best estimate of cash flows, including the effect of prepayments if considered, that is used in determining the acquisition price, and, in a business combination, the investor's estimate of fair value for purposes of acquisition price allocation.
For commercial 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 is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, the total undiscounted amount of all uncollected contractual principal and contractual interest payments both past due and scheduled for the future, adjusted for the timing of prepayments, if considered, less any reduction by the investor at the acquisition date. For an acquired asset-backed security with required contractual payments of principal and interest, the "contractually required payments receivable" is represented by the contractual terms of the security. However, when contractual payments of principal and interest are not specified by the security, the investor should look to the contractual terms of the underlying loans or assets.
For consumer 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 is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, the total undiscounted amount of all uncollected contractual principal and contractual interest payments both past due and scheduled for the future, adjusted for the timing of prepayments, if considered, less any reduction by the investor at the acquisition date. For an acquired asset-backed security with required contractual payments of principal and interest, the "contractually required payments receivable" is represented by the contractual terms of the security. However, when contractual payments of principal and interest are not specified by the security, the investor should look to the contractual terms of the underlying loans or assets.
For 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 is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, the total undiscounted amount of all uncollected contractual principal and contractual interest payments both past due and scheduled for the future, adjusted for the timing of prepayments, if considered, less any reduction by the investor at the acquisition date. For an acquired asset-backed security with required contractual payments of principal and interest, the "contractually required payments receivable" is represented by the contractual terms of the security. However, when contractual payments of principal and interest are not specified by the security, the investor should look to the contractual terms of the underlying loans or assets.
The carrying amount as of the acquisition 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.
Reserve for loans impairments for loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that was 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, recorded after acquisition as a result of current information and events which result in it being probable that estimated cash flows will be less than previously expected or because actual cash flows are less than cash flows previously expected.
Reduction in the reserve for loans impairments for loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that was 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, as a result of current information and events which result in it being probable that estimated cash flows will be significantly higher than previously expected or because actual cash flows are significantly greater than cash flows previously expected.
The recorded balance, net of any applicable reductions (for example, unamortized accreditable yield and allowance for loan losses), for certain contractual rights to receive money on demand or on fixed or determinable dates (that is, loans) not accounted for 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 commercial 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 is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, that have a net carrying amount, the undiscounted sum of all amounts, including amounts deemed principal, interest, fees, penalties, and other under the loan, owed to the investor at the reporting date, whether or not currently due and whether or not any such amounts have been written or charged off by the investor. Amounts forgiven in a debt restructuring but contingently payable to the investor should be included in the forgiven contract balance, but amounts irrevocably forgiven in a debt restructuring should not be included. Amounts payable to the investor in cash, in kind, and by any other means should be included. Amounts legally discharged should not be included. The outstanding balance does not include amounts that would be accrued under the contract as interest, fees, penalties, and other after the reporting date.
For consumer 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 is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, that have a net carrying amount, the undiscounted sum of all amounts, including amounts deemed principal, interest, fees, penalties, and other under the loan, owed to the investor at the reporting date, whether or not currently due and whether or not any such amounts have been written or charged off by the investor. Amounts forgiven in a debt restructuring but contingently payable to the investor should be included in the forgiven contract balance, but amounts irrevocably forgiven in a debt restructuring should not be included. Amounts payable to the investor in cash, in kind, and by any other means should be included. Amounts legally discharged should not be included. The outstanding balance does not include amounts that would be accrued under the contract as interest, fees, penalties, and other after the reporting date.
For 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 is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, that have a net carrying amount, the undiscounted sum of all amounts, including amounts deemed principal, interest, fees, penalties, and other under the loan, owed to the investor at the reporting date, whether or not currently due and whether or not any such amounts have been written or charged off by the investor. Amounts forgiven in a debt restructuring but contingently payable to the investor should be included in the forgiven contract balance, but amounts irrevocably forgiven in a debt restructuring should not be included. Amounts payable to the investor in cash, in kind, and by any other means should be included. Amounts legally discharged should not be included. The outstanding balance does not include amounts that would be accrued under the contract as interest, fees, penalties, and other after the reporting date.
Expense recorded to recognize an impairment of loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that was 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, after acquisition. A loan should be considered impaired if it is probable that the investor will be unable to collect all cash flows expected at acquisition plus additional cash flows expected to be collected arising from changes in estimate after acquisition.
For loans and debt securities, 1) for which at acquisition it was probable that the investor would be unable to collect all contractually required payments receivable, and 2) for which it is further probable that the investor will not be able to collect all cash flows expected at acquisition (plus any additional cash flows expected due to changes in estimate after acquisition), the allowance for credit losses recorded to reflect the impairment since acquisition.
The recorded amount of loans and debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it was probable, at acquisition, that the investor would be unable to collect all contractually required payments receivable, but which are not deemed to be impaired since the acquisition by transfer. Therefore, no allowance for credit losses is recorded.
For loans and 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, disclose how payments received in advance are considered in the determination of the total undiscounted amount of all uncollected contractual principal and contractual interest payments both past due and scheduled for the future less any reduction by the investor (that is, contractual cash flows) and the investor's estimate, at acquisition, of the amount and timing of undiscounted principal, interest and other cash flows expected to be collected (that is, cash flows expected to be collected).
The recorded amount of loans and debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it was probable, at acquisition, that the investor would be unable to collect all contractually required payments receivable. They are deemed to be impaired since the acquisition and an allowance for credit losses has been recorded. Disclosure is gross of the allowance.
The policy for recognizing interest income on loans and 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 it is probable that the investor is unable to collect all cash flows expected at acquisition plus additional cash flows expected to be collected arising from changes in estimate after acquisition.
A certificate of deposit ("CD") is a short to medium-term, FDIC insured investment available at banks and savings and loan institutions. Customers agree to lend money to the institutions for a certain amount of time. In exchange for doing so, the customers is paid a predetermined rate of interest. Often, banks will charge a penalty fee if the money is withdrawn from the CD before it matures.
A savings certificate entitling the Entity (that is, bearer) to receive interest at an established maturity date, based upon a fixed interest rate. A certificate of deposit may be issued in any denomination. Certificates of deposit are generally issued by commercial banks and, therefore, insured by the FDIC (up to the prescribed limit). Certificates of deposit generally restrict holders from withdrawing funds on demand without the incurrence of penalties. Generally, only certificates of deposit with original maturities of three months or less qualify as cash equivalents. Original maturity means original maturity to the entity holding the investment. As a related 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.
The net change during the reporting period of the sum of amounts due within one year (or one business cycle) from customers for the credit sale of goods and services; and from note holders for outstanding loans.
The net change during the reporting period in the aggregate amount of obligations and expenses incurred but not paid.
The net change during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.
The net change during the reporting period in the amount of unearned revenue by an airline industry company. This unearned revenue includes tickets sold but not yet recognized as revenue (which occurs when transportation is provided or the ticket expires) and the estimated incremental cost for points or miles outstanding and awards that expect to be redeemed through customer loyalty programs.
The net change during the reporting period in obligations due within one year (or one business cycle) to employees other than officers.
The net change during the reporting period in the carrying amount of asset retirement obligations.
The net change during the period in book value of long-lived assets that the reporting entity plans to sell within one year (or one business cycle).
The net change during the reporting period in the asset created by the regulatory convention in which costs and revenues associated with certain utility expenses (such as fuel) are accumulated but on which no return is earned.
The net cash inflow (outflow) from the excess drawing from an existing cash balance, which will be honored by the bank but reflected as a loan to the drawer.
The net change during the reporting period in the liability reflecting cash payments received before the related costs have been incurred.
The net change during the reporting period in the value of securities that are temporarily held by the reporting entity.
The net change during the reporting period in the carrying amount of client funds held and maintained in custodial and separate accounts, and which are owned by clients or contract holders.
The net change during the reporting period in the value of coal held in inventory.
The net change during the reporting period in the assets (liabilities) created through trading commodity-based derivative instruments.
The net change during the reporting period in receivables arising from the contracting of goods and services, net for uncollectible accounts.
The net change during the reporting period in the amount due within one year (or one business cycle) of receivables that were originally due beyond one year (or one business cycle).
The net change during the reporting period in the amount of prepayments by customers for goods or services to be provided at a later date.
The net change during the period in the amount of customer money held in customer accounts, including security deposits, collateral for a current or future transactions, initial payment of the cost of acquisition or for the right to enter into a contract or agreement.
The net change during the reporting period in the value of expenditures made during the current reporting period for benefits that will be received over a period of years. Deferred charges differ from prepaid expenses in that they usually extend over a long period of time and may or may not be regularly recurring costs of operation.
The net change during the reporting period in the obligation created by employee agreements whereby earned compensation will be paid in the future.
The net change during the reporting period in carrying amount of capitalized fuel 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 net change during the reporting period in obligations for pension benefits attributed to past service that have not yet been expensed.
The net change during the reporting period in the amount due that is the result of the cumulative difference between actual rent due and rental income recognized on a straight-line basis.
The aggregate net change during the reporting period in moneys given as security, collateral, or margin deposits.
The net change during the reporting period in the aggregate amount of pension, postretirement, workers' compensation, and other similar obligations and liabilities.
The net change during the reporting period in the value of long term assets generated by energy trading activities, which involve the purchase and sale of energy under forward contracts at fixed and variable prices and the buying and selling of financial energy contracts which include exchange futures and options and over the counter options and swaps.
The adjustment to exclude the noncash portion of, and include cash payments for environmental costs when calculating operating cash flows under the indirect method. The adjustment can include the net change during an accounting period in total estimated obligations recorded for probable future loss attributable to environmental contamination issues.
Other net change not attributable to current expense nor cash payments during an accounting period in estimated obligations recorded for probable future costs attributable to environmental contamination issues.
The net change during the reporting period in the value of fossil fuel held in inventory.
The net change during the reporting period in the value of fuel held in inventory.
The net change in the beginning and end of period Health Care Insurance Liabilities balances; shall be classified as cash flows from operating activities.
Describes the nature of a change in an accounting estimate, including a change that occurs in an interim period. If a change in accounting estimate affects several future periods (for example, a change in the service life of a depreciable asset) disclose the effect on income from continuing operations, net income (or other appropriate captions of changes in the applicable net assets or performance indicator), and any related per-share amounts of the current period. Disclosure of the effects of a change in an accounting estimate that occurs in the ordinary course of business (such as uncollectible accounts or inventory obsolescence) is not required, unless the effect is material.
Embodies various general attributes which are commonly considered to potentially be subject to changes in accounting estimate and provides the ability to add concepts not yet provided.
Describes the specific accounting estimate that was revised, and the nature of and justification or basis for the revision, including the effects of actions taken by regulators.
Identification of the accounting estimate that was changed that had the effect of adjusting the carrying amount of an existing asset or liability, or that will alter the subsequent accounting for existing or future assets or liabilities. A change in accounting estimate is a necessary consequence of the assessment, in conjunction with the periodic presentation of financial statements, of the present status and expected future benefits and obligations associated with assets and liabilities. Changes in accounting estimates result from new information.
If a change in an accounting estimate affects several future periods (for example, a change in the service life of a depreciable asset) disclose the effect on income from continuing operations, net income (or other appropriate captions of changes in the applicable net assets or performance indicator), and any related per-share amounts of the current period. Disclosure of the effects of a change in an accounting estimate that occurs in the ordinary course of business (such as uncollectible accounts or inventory obsolescence) is not required, unless the effect is material.
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.
A summarization of the nature of changes in accounting estimates, including changes that occur in interim periods. Changes in accounting estimate have the effect of adjusting the carrying amounts of existing assets or liabilities or altering the subsequent accounting for existing or future assets or liabilities. Changes in accounting estimates are a necessary consequence of assessments, in conjunction with the periodic presentation of financial statements, of the present status and expected future benefits and obligations associated with assets and liabilities. Changes in accounting estimates result from new or better information. Examples of items for which estimates are necessary are uncollectible receivables, inventory obsolescence, service lives and salvage values of depreciable assets, warranty obligations, and regulatory reviews.
A change from one acceptable accounting method to another based upon a revision in estimated future benefits or obligations.
A change from one generally accepted accounting principle to another generally accepted accounting principle when there are two or more generally accepted accounting principles that apply or when the accounting principle formerly used is no longer generally accepted. A change in the method of applying an accounting principle that is not treated as a change in accounting estimate also is considered a change in accounting principle.
Revisions in the assumptions (for instance, investment yield on plan assets, projected increase in salaries and compensation, forfeitures, discount rate) used in calculating the amount of liability and period expense associated with pension obligations.
A noticeable change in the dollar volume of claims, such as a change in the frequency or number of claims, and the severity (dollar amount) of claims, that is deemed less than temporary, such that it influenced the entity to increase or decrease its claims reserves estimates.
Describes a change that results in financial statements that, in effect, are those of a different reporting entity. A change in the reporting entity is limited mainly to (1) presenting consolidated or combined financial statements in place of financial statements of individual entities, (2) changing specific subsidiaries that make up the group of entities for which consolidated financial statements are presented, and (3) changing the entities included in combined financial statements. Describes the nature and the reason for a change in the reporting entity. The effect of the change on income before extraordinary items, net income (or other appropriate captions of changes in the applicable net assets or performance indicator), other comprehensive income, and any related per-share amounts shall be disclosed for all periods presented. If a change in reporting entity does not have a material effect in the period of change but is reasonably certain to have a material effect in later periods, the nature of and reason for the change shall be disclosed whenever the financial statements of the period of change are presented. Transfers of net assets or exchanges of shares between entities under common control that result in a change in reporting entity also may be described here. Neither a business combination accounted for by the purchase method nor the consolidation of a variable interest entity is a change in reporting entity.
The amount of the change in the period in the valuation allowance for a specified deferred tax asset.
The net change during the period in the amount of cash payments due to taxing authorities for taxes that are based on the reporting entity's earnings.
The net change during the reporting period in income taxes receivable, which represents the amount due from tax authorities for refunds of overpayments or recoveries of income taxes paid.
Change in Industry Superannuation Fund also known as Industry Fund is a multi-employer superannuation fund, which will normally cover employees in a particular industry or group of industries, or in a particular geographic area. Because of their scope, industry funds tend to have large memberships. Their economies of scale, and the fact that they are not-for-profit and do not pay any fees or commissions to agents make them extremely effective in keeping down costs to members. These funds have trustee boards with equal representation for employers and employees, and have been a very effective vehicle for the implementation of universal superannuation that is for Australian workers.
The net change in the beginning and end of period all Insurance Liabilities balances; shall be classified as cash flows from operating activities.
The net change during the reporting period in nonphysical assets (for example patents and licenses) that are expected to monetized within one year (or one business cycle).
The net change during the reporting period in interest payable, which represents the amount owed to note holders, bond holders, and other parties for interest earned on loans or credit extended to the reporting entity.
The net change during the reporting period in the amount due from borrowers for interest payments.
The net change during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.
The net change during the reporting period in the value of raw materials, packaging materials and supplies held in inventory.
The net change during the reporting period in the aggregate value of financial instruments used in operating activities, including trading securities, risk management instruments, and other short-term trading instruments.
The net change during the reporting period in the amount due from lessees arising from lease agreements.
The net change in the beginning and end of period Life Insurance Liabilities balances; shall be classified as cash flows from operating activities.
The net change during the reporting period in net unamortized loan origination fees and other fees that are collected at origination but recorded as income over the life of the loan.
The net cash inflow (outflow) associated with sale or (acquisition) of mortgage servicing rights which is the net carrying value 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. Rights may be obtained via (1) acquisition or assumption of a servicing obligation that does not relate to financial assets of the servicer or its consolidated affiliates; or (2) by originating mortgage loans and then (a) transferring the loans to a qualifying special purpose entity in a transaction that meets the necessary transfer and classification requirements, or (b) transferring the loans in a transaction that meets the requirements for sale accounting.
The net change during the reporting period of the amounts due from borrowers for outstanding secured or unsecured loans evidenced by a note.
The net change during the reporting period in the aggregate amount of assets used to generate operating income.
The net change during the reporting period in the aggregate amount of liabilities that result from activities that generate operating income.
The net change during the reporting period in other obligations or expenses incurred but not yet paid. This element may be used when there is no other more specific or appropriate element.
The net change during the reporting period in other expenses incurred but not yet paid. This element should be used when there is no other more specific or appropriate element.
The net change during the reporting period in other obligations not otherwise defined in the taxonomy where the payments will be made in future periods.
The net change in the beginning and end of period Other Insurance Liabilities not otherwise defined; shall be classified as cash flows from operating activities.
The net change during the reporting period in loans that are classified as working capital and are not otherwise defined in the taxonomy.
The net change during the reporting period in other amounts due to the reporting entity, which are not otherwise defined in the taxonomy.
The net change during the reporting period in the value of other assets that are created when regulatory agencies permits public utilities to defer costs to the balance sheet.
The change during the reporting period in the value of the asset created by an over recovery. An over recovery means that the basic energy product price based on the daily product price and exchange rate is less than the basic fuel price used in the calculation of the monthly retail energy product.
The net change during the reporting period in the value of the asset (liability) created by and over (under) recovery. An over under-recovery means that the basic energy price based on the daily product price and exchange rate is less (over) or more (under) than the basic energy price used in the calculation of the monthly retail energy product.
The net change during the reporting period in the amount due to other insurance companies when the reporting entity has assumed a portion of the cedant's insurance risk which has resulted in insurance losses.
The net change during the reporting period in the amount due to fund retirement benefits to employees, retired and disabled former employees.
The net change during the reporting period in the amount due to fund payment obligations to former employees suffering from pneumoconiosis.
The net change during the reporting period in the amount due to fund non-pension benefits provided to former, retired, and disabled employees.
The net change during the reporting period in the amount of outstanding money paid in advance for goods or services that bring economic benefits for future periods.
The net change during the reporting period in the value of this group of assets within the working capital section.
The net change during the reporting period in the amount of public utility natural gas purchases that have been paid but will not be delivered until beyond one year or one operating cycle.
The net change in the beginning and end of period Prepaid Pension costs.
The net change during the reporting in the amount of future rent expense that was paid in advance of the rental period.
The net change in the principal payments on contract receivables.
The net change during the reporting period in obligations arising from employee benefits that are based on cash flows generated by interests in oil and gas properties acquired or developed during the year.
The net change in the beginning and end of period Property and Casualty Insurance Liabilities balances; shall be classified as cash flows from operating activities.
The net change during the period in the amount of cash payments due to taxing authorities for non-income-related taxes.
The net change during the reporting period in the total amount due within one year (or one operating cycle) from all parties, associated with underlying transactions that are classified as operating activities.
The net change during the reporting period in the public utility damage costs that will be permitted by regulatory agencies to be recovered from rate payers.
The net change during the reporting period in the asset (liability) created by a public utility's ability to recover gas costs that are higher (lower) than the basic cost included in rate payer calculations.
The net change during the reporting period in the value of assets that are created when regulatory agencies permits public utilities to defer costs (revenues) to the balance sheet. This element is a the net change of regulatory assets and liabilities combined.
The net change during the reporting period in unrecovered fuel costs for a regulated utility company.
The net change during the reporting period in regulated liabilities. Regulated liabilities are created when regulatory agency permits an Entity to defer revenues to the balance sheet.
The net change during the reporting period in the aggregate market value of financial instruments that are purchased and held principally for the purpose of hedging or mitigating market risk, credit risk, legal risk, operational risk, and other types of risk.
The net change during the reporting period in the obligations due for compensation payments related to the use of copyrights, patents, trade names, licenses, technology. Royalty payments are also paid by the lease holders for oil, gas, and mineral extraction.
The net change in the beginning and end of period balances for security deposits.
The net cash inflow (outflow) for borrowing having initial term of repayment within one year or the normal operating cycle, if longer.
The net amount paid (received) by the reporting entity through acquisition (sale/maturities) of short-term investments with an original maturity that is three months or less which qualify for treatment as an investing activity based on management's intention and intended by management to be liquidated, if necessary, within the current operating cycle. Includes cash flows from securities classified as trading securities that were acquired for reasons other than sale in the short-term.
The net change in the beginning and end of period Spot Commodities balances.
Change in recurring obligations of a business that arise from the acquisition of merchandise, materials, supplies and services used in the production and sale of goods and services.
The net change during the reporting period in the aggregate amount of trading liabilities from the reporting entity's trading activities. This include liabilities resulting from sales of assets that the reporting entity does not own and revaluation losses.
The net change during the reporting period the amount of revenue for work performed for which the billing milestone has not occurred, net of uncollectible accounts.
The change during the reporting period in the value of the liability created by an under-recovery. An under-recovery means that the basic energy product price based on the daily product price and exchange rate is more than the basic fuel price used in the calculation of the monthly retail energy product.
The net change during the reporting period in the book value of property designated for oil and gas production that has not been found (through exploratory drilling) to have extractible reserves of oil and gas.
The net change during the reporting period in the amount due for insurance (or actual expenses) to cover the medical expenses and lost income for employees that are injured during the course of doing work-related activities.
The net change during the reporting period of all current assets and liabilities used in operating activities.
The net change during the reporting period in the aggregate amount of obligations due within one year (or one business cycle). This may include trade payables, amounts due to related parties, royalties payable, and other obligations.
The net change during the reporting period in the obligations due for goods and services provided by the following types of related parties: a parent company and its subsidiaries, subsidiaries of a common parent, an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entities' management, an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence.
The net change during the reporting period in the aggregate amount of expenses incurred but not yet paid.
The net change during the reporting period in accrued costs that represent future cash outlays for restoration and reclamation of oil and gas producing properties.
The net change during the reporting period in receivables to be collected from an entity that is controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership.
The net change during the reporting period in current receivables (due within one year or one operating cycle) to be collected from other entities that could exert significant influence over the reporting entity, which are not otherwise defined in the taxonomy.
The net change during the reporting period in receivables to be collected from other entities that could exert significant influence over the reporting entity. This element is used when there is no other more specific or appropriate element.
The net change in current obligations (due within one year or one operating cycle) owed to an entity that is controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership.
The net change in obligations owed to an entity that is controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership.
The net change in total obligations owed to reporting entity's executives and owners during an accounting period
The net change during the reporting period in current obligations (due within one year or one operating cycle) to be paid to other entities that could exert significant influence over the reporting entity, not otherwise defined in the taxonomy.
The net change during the reporting period in current obligations to be paid to other entities that could exert significant influence over the reporting entity. This element is used when there is no other more specific or appropriate element.
The net change during the reporting period in the aggregate amount of obligations to be paid to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entities' management; an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence.
The net change during the reporting period in the aggregate amount of obligations to be paid to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entities' management; an entity and its principal owners, management, or member of their immediate families; affiliates; or other parties with the ability to exert significant influence.
The net change during the reporting period in moneys given as security or collateral for items acquired or borrowed on a temporary basis. Deposits may also be paid as initial payment of the cost of acquisition or for the right to enter into a contract or agreement.
The net change during the reporting period in the amount of deposits given by the reporting entity to a seller which shows that the prospective buyer is serious about purchasing a property.
Changes in estimate associated with prior period sales.
Changes in estimate associated with prior period sales on receivables sold with recourse.
The net change during the reporting period in money or securities placed with a broker or counterparty as security for a trading or derivative position.
The net change during the reporting period in current portion (due within one year or one business cycle) of obligations evidenced by formal promissory notes.
The net change during the reporting period in the amount owed in the current period by the reporting entry in the form of loans and obligations (generally evidenced by promissory notes) made by the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; an entity and its principal owners, management, or member of their immediate families; affiliates; or other parties with the ability to exert significant influence.
The net change during the reporting period in the amount owed by the reporting entry in the form of loans and obligations (generally evidenced by promissory notes) made by the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management, an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence.
The net change during the reporting period in other obligations due by the reporting entity that are payable within one year (or one business cycle), not otherwise defined in the taxonomy.
The net change during the reporting period in the amount due to the reporting entity for good and services provided to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management, an entity and its principal owners, management, member of their immediate families, affiliates, or other parties with the ability to exert significant influence.
The net change during the reporting period in the amount owed to the reporting entry (during the current year or operating cycle) in the form of loans and obligations (generally evidenced by promissory notes) made to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; an entity and its principal owners, management, or member of their immediate families; affiliates; or other parties with the ability to exert significant influence.
The net change during the reporting period in the amount owed to the reporting entity in the form of loans and obligations (generally evidenced by promissory notes) made to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management, an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence.
The aggregate net change during the reporting period in the amount due from the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence.
The net change during the reporting period in receivables to be collected from other entities that could exert significant influence over the reporting entity.
Describes a change in facts or circumstances, previously viewed as unlikely to occur, that caused the entity to decide not to sell a long-lived asset that was previously classified as held for sale.
Description of the entity's basis (such as rates, costs, units of service or other statistical measure) for disclosing charity care provided and the amounts expressed as rates, costs, units of service, or other statistical measure.
Description of the method of accounting for charity care which may include the entity's policy for determining qualification for charity status and quantification of charity services.
Carrying amount as of the balance sheet date of solvents or substances produced by or used in a process to change the shape, form or composition of some related matter.
The amount needed to reflect the estimated ultimate cost of settling claims relating to insured events that have occurred on or before the balance sheet date, whether or not reported to the insurer at that date.
Methodology and assumptions for amount needed to reflect the estimated ultimate cost of settling claims relating to insured events that have occurred on or before a particular date (ordinarily, the balance sheet date) and the amount needed to provide for the estimated ultimate cost required to investigate and settle claims relating to insured events that have occurred on or before a particular date (ordinarily, the balance sheet date), whether or not reported to the insurer at that date.
The amount needed to reflect the estimated ultimate cost of settling claims relating to disability, accident and health insurance insured events that have occurred on or before a particular date (ordinarily, the balance sheet date) and the amount needed to provide for the estimated ultimate cost required to investigate and settle claims relating to insured events that have occurred on or before a particular date (ordinarily, the balance sheet date), whether or not reported to the insurer at that date.
The amount needed to reflect the estimated ultimate cost of settling claims relating to casualty insurance insured events that have occurred on or before a particular date (ordinarily, the balance sheet date) and the amount needed to provide for the estimated ultimate cost required to investigate and settle claims relating to insured events that have occurred on or before a particular date (ordinarily, the balance sheet date), whether or not reported to the insurer at that date.
The line item of the balance sheet reflecting the amount accrued for environmental costs associated with the sale, disposal or abandonment of property.
The amount of expense in the period for clearance fees.
Fees paid to clearing brokers for equity transactions, transaction fees paid to NASDAQ and other exchanges and regulatory bodies, and execution fees paid to third parties, primarily for executing trades on the New York Stock Exchange ("NYSE") and other exchanges, and for executing orders through third party.
A presentation of assets and liabilities for an insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block) established as a way to protect the interests of preexisting policyholders from the competing interests of the stockholders. Typically presented as a table.
The carrying amount of closed block liabilities in excess of the carrying amount of closed block assets at the date of demutualization (adjusted to eliminate the impact of related amounts in accumulated other comprehensive income).
The increase or decrease in the period in other comprehensive income within the closed block comprised of the change in (a) dividend obligation to policyholders of the closed block, and (b) unrealized gain or loss on available for sale securities allocated to the closed block.
For the segregated group of participating or dividend-paying policies and contracts identified as the closed block, the change in the period in the obligation representing amounts to be distributed to policyholders owning contracts in the closed block. Also a component of change in other comprehensive income in the period, which is reflected in the closed block disclosure.
A schedule reflecting the liabilities of the segregated group of participating or dividend-paying policies and contracts identified as the closed block and the assets allocated to the closed block. along with the assets backing them (known as a closed block) established as a way to protect the interests of preexisting policyholders from the competing interests of the stockholders assets, including all assets and liabilities, the net liability balance, any adjustments for net liability amounts representing accumulated other comprehensive income and the balance of maximum future earnings to be recognized from the closed block. Typically included in summarized financial data format.
A general description of the insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block) established as a way to protect the interests of preexisting policyholders from the competing interests of the stockholders. The description should include the purpose of the closed block, the types of insurance policies included in the closed block, the nature of cash flows that increase and decrease the assets and liabilities of the closed block, an indication of the insurance entity's continuing responsibility to support the payment of contractual benefits, and the nature of expenses charged to the closed block.
Expected earnings from the assets and liabilities allocated to an insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block), are determined by an actuary at the closed block inception. The earnings "emerge" over time in an amount that is likely less or greater than expected. If cumulative earnings are less than expected, only the actual earnings of the closed block are recognized. If cumulative earnings are greater than expected, only the expected earnings are recognized; the excess, recorded as a "Policyholder Dividend Obligation" and not for the benefit of stockholders, will be paid to closed block policyholders as dividends unless the future closed block performance is less favorable than expected.
The amortized cost as of the balance sheet date of those fixed maturity investments designated as available for sale and reported at fair value which are allocated to the closed block. Also a component of change in other comprehensive income in the period, which is reflected in the closed block disclosure.
Fair value of investments in debt securities that are deemed to be available for sale that are allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block. Change in fair of such securities is a component of change in other comprehensive income in the period, which is reflected in the closed block disclosure.
The net increase or decrease in the period in the fair value of the fixed maturity and equity investments designated as available for sale as of the balance sheet date that were allocated to the segregated group of participating or dividend-paying policies and contracts identified as a closed block. Also a component of change in other comprehensive income in the period, which is reflected in the closed block disclosure.
For the segregated group of participating or dividend-paying policies and contracts along with the assets backing them (known as a closed block), the total of future policy benefits, policyholder account balance, policyholder dividend obligation and any other closed block liabilities.
The liability as of the balance sheet date for future benefits to be paid to or on behalf of policyholders and expenses, less the present value of future net premiums payable under the insurance contracts and the policy cash accumulations, for the segregated group of participating or dividend-paying policies and contracts identified as a closed block.
Any other liabilities impacting the balance of the closed block liability account. The closed block is an insurance entity's segregated group of participating or dividend-paying policies and contracts along with designation of assets backing the policies, established as a way to protect the interests of preexisting policyholders from the competing interests of the stockholders.
The liability as of the balance sheet date for the excess of the cumulative actual closed block earnings over the cumulative expected (actuarially determined) closed block earnings (each) for the period from the actuarial calculation date to the date of measurement. The excess will result in future dividends to closed block policyholders, unless offset by less favorable than expected future performance of the closed block. The policyholder dividend obligation, which may not have a negative balance, recognizes that a portion of earnings in certain cases will not inure to the stockholders of the insurance entity.
Amount of dividends payable as of the balance sheet date to policyholders of contracts in the closed block.
Total of benefits and claims (such as death benefits, matured endowments, participating dividends) and total of expenses (such as general expenses, commissions and deferred acquisition costs) that are directly related to an insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block).
Difference between prior period and current period estimated policy claims and interest due to and designated to policies in an insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block).
Difference between prior period and current period policyholder dividend obligation designated to policies in an insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block).
Total revenues from an insurance company's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block).
The amount of income tax expense or benefit allocated to the operations of the closed block for the period.
Income for the period from the investments allocated to an insurance entity's segregated group of participating or dividend-paying policies and contracts (known as a closed block), net of investment expenses, which are typically reported in a table of closed block operations.
Any other expenses impacting an insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block).
Any other revenues impacting an insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block).
An expense for the period representing distributions paid or accrued for the segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block), which may be presented in a table of closed block operations as part of summarized financial data.
For the segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block), revenue for the period from insurance policy premiums; typically included in a table of closed block operations.
Gains and losses realized for the period from the investments allocated to an insurance entity's segregated group of participating or dividend-paying policies and contracts (known as a closed block).
The net income or loss from operations of the closed block during the period.
The revenues less expenses from operations of the closed block during the period, before income taxes allocated thereto.
An expense for the period for estimated policy claims in an insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block), as typically reported in a table of closed block operations as part of summarized financial data.
For the segregated group of participating or dividend-paying policies and contracts along with the assets backing them (known as a closed block), the entire table of closed block revenues, expenses (benefits and other deductions) and additional components such as income taxes. Typically included in summarized financial data.
An insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block) established as a way to protect the interests of preexisting policyholders from the competing interests of the stockholders. The policyholder dividend obligation is the excess of the cumulative actual closed block earnings over the cumulative expected (actuarially determined) closed block earnings (each) for the period from the actuarial calculation date to the date of measurement. The excess will result in future dividends to closed block policyholders, unless offset by less favorable than expected future performance of the closed block. The policyholder dividend obligation, which may not have a negative balance, recognizes that a portion of earnings in certain cases will not inure to the stockholders of the insurance entity.
Description of the methodology, assumptions, purpose, types of insurance policies included and nature of cash flows that increase and decrease assets and liabilities, including an indication of the continuing responsibility of the insurance entity to support the payment of contractual benefits and the nature of expenses charged to the operations for the segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block) established as a way to protect the interests of preexisting policyholders from the competing interests of the stockholders.
A general outline of the operations of an insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets backing them (known as a closed block) established as a way to protect the interests of preexisting policyholders from the competing interests of the entity's stockholders. Includes liabilities attributable to and assets allocated to the closed block, the use of cash flows from the closed block, and the operating rules established for the closed block.
Noncurrent liability of coal supply agreement.
An acquired coal supply agreement, providing benefits for a finite period of time, under which a power company buys coal to meet the requirements of one of its power plants (under specified terms for specified time periods).
Carrying amount as of the balance sheet date of cash collateral held for borrowed securities, for which the cash is restricted as to withdrawal or usage.
The net change during the reporting period in the amount of cash that is pledged as security when borrowing securities.
Fair value of collateral held on behalf of reverse repurchase agreements which are deposited in a special reserve account for the exclusive benefit of customers pursuant to the Commodity Exchange Act.
Description of collateral held on behalf of reverse repurchase agreements which are deposited in a special reserve account for the exclusive benefit of customers pursuant to the Commodity Exchange Act.
Fair value of collateral held on behalf of reverse repurchase agreements which are deposited in a special reserve account for the exclusive benefit of customers pursuant to regulations other than SEC Regulations and the Commodity Exchange Act.
Description of collateral held on behalf of reverse repurchase agreements which are deposited in a special reserve account for the exclusive benefit of customers pursuant to regulations other than SEC Regulations and the Commodity Exchange Act.
Carrying amount of assets pledged as collateral that are not reclassified and separately reported in the statement of financial position.
Description and classification of assets pledged as collateral that are not reclassified and separately reported in the statement of financial position.
The net change during the reporting period in the amount of cash that is received as security when loaning securities.
The carrying value as of the balance sheet date of securities received as collateral from a counterparty that were re-pledged, sold, delivered or otherwise reused by the entity.
The category includes multiclass, pay-through securitizations collateralized by mortgages secured by assets, such as automobiles and boats, which are generally structured so that the collections of principal and interest due from the underlying debtors are paid to the holders of the CMO.
The assets of an enterprise may include receivables that arose from credit sales, loans, or other transactions. The conditions under which receivables exist usually involve some degree of uncertainty about their collectibility, in which case a contingency exist.
Disclosure of compensation costs including compensated absences accruals, compensated absences liability, deferred compensation arrangements and income statement compensation items. Deferred compensation arrangements may include a description of an arrangement with an individual employee, which is generally an employment contract between the entity and a selected officer or key employee containing a promise by the employer to pay certain amounts at designated future dates, usually including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares issued during the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability.
Reflects the gross carrying amount of unpaid loans that had been issued to businesses to construct a facility. Acquisition, development and construction (ADC) loans are generally issued sequentially and the net proceeds of the latest debt is used by the borrower to pay off the preceding loan. A construction loan ( in the form of a promissory note) is generally expected to be paid off with the net proceeds from permanent financing.
Reflects the gross carrying amount of unpaid loans issued to nonfinancial and nonagricultural businesses for uses other than for real property.
A loan, whether secured or unsecured, to a company for purposes such as seasonal working capital needs, inventory financing, equipment purchases and acquisitions.
Reflects the sum of the gross carrying amounts of the various categories of unpaid commercial loans and leases receivable, primarily issued to businesses. Includes: (1) commercial and industrial loans, consisting of general purpose loans to entities involved in producing, transporting, or merchandising products sold in the course of commerce; (2) agricultural loans consisting of borrowings used to finance major equipment and machinery purchases and expenses, livestock or crop production (including fisheries), and to supplement working capital needs of an entity engaged in farming operations; (3) mortgage loans secured by a [legal] security interest in real property [commercial building or business real property]; (4) obligation in the form of [promissory] notes, used for the funding of construction projects; (5) interbank and other loans to financial institutions for the purpose of liquidity management on the part of the borrower; (6) draws against credit facilities provided to companies involved in mortgage banking activities (warehousing); (7) amounts lent to businesses engaged in international activities (trade financing); (8) lease financings; and (9) loans to governmental entities.
Reflects the gross carrying amount of unpaid loans issued to financial institutions for cash needs or a financial asset purchase, including loans to real estate investment trusts, mortgage companies, and banks.
Reflects the gross carrying amount of unpaid loans and leases issued to a unit or agency of a federal, state or local jurisdiction, generally for funding a specific project.
Reflects the gross carrying amount of unpaid loans issued to businesses to provide financing on existing land or a building, which, pursuant to terms of the underlying debt instrument, are secured at a minimum but possibly exclusively by that real property. Mortgages represent permanent financing, and are issued to replace previously existing mortgages or pay off acquisition, development and construction loans, or to provide cash to the borrower.
Carrying value as of the balance sheet date of short-term borrowings using unsecured obligations issued by banks, corporations and other borrowers to investors. The maturities of these money market securities generally do not exceed 270 days.
Unsecured short-term debt instrument issued by corporations which are 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.
Carrying value as of the balance sheet date of unsecured obligations issued by the entity to investors. The maturities of these money market securities generally do not exceed 270 days.
This item was removed because it duplicated CommercialPaper. Both concepts represented the short-term commercial paper, regardless of whether it is a classified or unclassified balance sheet. If you used this element in the past, use the surviving element CommercialPaper. Note that there are the following elements for long-term commercial paper: LongTermCommercialPaperCurrent, CommercialPaperNoncurrent, and LongtermCommercialPaperCurrentAndNoncurrent.
2009-01-31
An unsecured promissory note that provides creditworthy institutions, typically finance companies or holding companies of banks and savings institutions with short-term funds. Commercial paper is generally short-term (at most 270 days, but usually much less) and negotiable.
Carrying value as of the balance sheet date of long-term unsecured obligations issued by corporations and other borrowers to investors (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.
Property that is solely used for business purposes.
Disclose accounting policy related to fees earned by the broker dealer, acting as an agent in the buying and selling of securities and administrative efforts on behalf of customers and may include the timing of commission revenue recognition and presentation in the financial statements. Commissions earned are usually related to the broker dealer's customers' trading volume and the dollar amounts of the trades.
The amount of cash paid for commissions during the current period.
Cash received for commissions during the current period.
Includes disclosure of commitments and contingencies. This element may be used as a single block of text to encapsulate the entire disclosure including data and tables.
Loan commitments are legally binding commitments to extend credit to a counterparty under certain (No Suggestions) terms and conditions.
Investments held in a physical substance, such as food, grains, and metals, which is interchangeable with another product of the same type, and which investors buy or sell, usually through futures contracts.
Carrying amount as of the balance sheet date of the asset arising from commodity contracts such as futures contracts tied to the movement of a particular commodity, which are expected to be converted into cash or otherwise disposed of within a year or the normal operating cycle, if longer.
Carrying amount as of the balance sheet date of the asset arising from commodity contracts such as futures contracts tied to the movement of a particular commodity, which are expected to be converted into cash or otherwise disposed of after a year or beyond the normal operating cycle, if longer.
Charges for commodity futures contracts and spot commodities/proprietary capital.
A classification of common stock that may be accompanied by more or less voting rights than Class A shares.
Name of the type or class of common stock.
This item was removed and replaced because this was a duplicate of Class of Stock [Domain].
2009-01-31
Description of the type or class of common stock.
This item was removed and replaced with the "Class of Stock [Domain]" to allow comparability between disclosures.
2009-01-31
Value of entity shares held by subsidiary, which are purchased for the purpose of granting the shares to senior employees as part of an employee stock option plan approved by the Entity's Board of Directors. Presented as a reduction of shareholders' equity at their cost to the subsidiary.
Value of common stock issued to a trust (for example, a 'rabbi trust') set up specifically to accumulate stock for the sole purpose of distribution to participating employees. This trust does not allow employees to immediately or after a holding period diversify into nonemployer securities. The deferred compensation plan for which this trust is set up must be settled by the delivery of a fixed number of shares of employer stock.
This item was removed and replaced with the "Class of Stock [Line Items]" to allow comparability between disclosures.
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.
2009-01-31
Monetary value of common stock allocated to investors to buy shares of a new issue of common stock before they are offered to the public. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds.
Dollar amount of subscriptions to be received from investors who have been allocated common stock .When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds.
The maximum number of common shares permitted to be issued by an entity's charter and bylaws.
Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.
Total number of shares of common stock held by shareholders. May be all or portion of the number of common shares authorized. These shares represent the ownership interest of the common shareholders. Excludes common shares repurchased by the entity and held as Treasury shares. Shares outstanding equals shares issued minus shares held in treasury. Does not include common shares that have been repurchased.
A table is a schedule used to present multi dimensional data and contains both an axis and line items.
This item was removed and replaced with the "Schedule of Stock by Class [Table]" to allow comparability between disclosures.
2009-01-31
Dollar value of issued common stock whether issued at par value, no par or stated value. This item includes treasury stock repurchased by the entity. Note: elements for number of common shares, par value and other disclosure concepts are in another section within stockholders' equity.
Value of common stock held in trust.
Discount on common shares, or any unamortized balance thereof, shown separately as a deduction from the applicable account(s) as circumstances require.
The use of trader's, account executives, and investment bankers of telephone to interact with customers, other broker-dealers, and branch locations; the use of communication lines to receive quotation, ticker, and news services; and the use of direct computer links to other broker-dealer, branches, clearing organizations, exchanges, analytical services, and major customers.
The use of trader's, account executives, and investment bankers of telephone to interact with customers, other broker-dealers, and branch locations; the use of communication lines to receive quotation, ticker, and news services; and the use of direct computer links to other broker-dealer, branches, clearing organizations, exchanges, analytical services, and major customers. While occupancy pertains to amount of net occupancy expense that may include items such as rent expense, common area maintenance expense, taxes and insurance.
This item represents the amount that could be realized under a life insurance contract or contracts owned by the Entity as of the date of the statement of financial position. Such Entity-owned life insurance policies are commonly known as corporate-owned life insurance (COLI) or bank-owned life insurance (BOLI).
Description of an employer's practices and accounting policies associated with compensated absences. Compensated absences include vacation, illness, holidays, and sabbatical leave, but it does not include postemployment benefits, individual deferred compensation arrangements, termination benefits, or stock compensation arrangements. Disclosure may include a description of the employers programs and practices associated with compensated absences, accounting policies for compensated absences, and amount of any liability for compensated absences.
Amount of liability accrued for the employer's obligation related to an employee's right to receive compensation during a future sabbatical leave. This amount does not include amounts accrued for the employee's future vacation and holidays.
Amount of liability accrued for the employer's obligation related to an employee's right to receive compensation for future absences that have been earned by employee.
Amount of liability accrued for the employer's obligation related to an employee's right to receive compensation for future absences for vacation and holidays that have been earned by employee. This amount does not include any amounts accrued for sabbatical leave.
Description of the nature of compensated absences that otherwise would have been accrued had the amount of the obligation been reasonably estimable.
Encompasses the various categories of cash or cash equivalent items which are subject to compensating balance arrangements, but are not restricted by legal agreement.
Where compensating balance arrangements exist but are not agreements which legally restrict the use of cash amounts shown on the balance sheet, disclose these arrangements and the amount involved, if determinable, for the most recent audited balance sheet required and for any subsequent unaudited balance sheet required in the notes to the financial statements. Compensating balances that are maintained under an agreement to assure future credit availability shall be disclosed in the notes to the financial statements along with the amount and terms of such agreement.
The amount of a specific compensating balance arrangement that is maintained under an agreement for a bank loan or future credit availability.
Describe the terms of a specific credit balance arrangement with a bank required to be maintained on deposit with the institution as a condition for the granting of a loan. Compensating balances are a common requirement for establishing a line of credit with a bank.
A description of the provisions of a specific compensating balance arrangement, and the specific cash or cash equivalent item, that is maintained under an agreement for a bank loan or future credit availability.
A description of the entity's reasons and intentions for maintaining a specific compensating balance arrangement that is maintained under an agreement for a bank loan or future credit availability.
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.
Schedule itemizing specific cash or cash equivalent items which are subject to compensating balance arrangements, along with the nature of the arrangements. Where compensating balance arrangements exist (but are not agreements which legally restrict the use of cash amounts shown on the balance sheet) disclose these arrangements and the amount involved, if determinable, for the most recent audited balance sheet required and for any subsequent unaudited balance sheet required in the notes to the financial statements. Compensating balances that are maintained under an agreement to assure future credit availability shall be disclosed in the notes to the financial statements along with the amount and terms of such agreement. For example, compensating balances are a common requirement for establishing a line of credit with a bank. Another example is a minimum balance that a bank may require the Entity to maintain on deposit with the institution as a condition for granting a loan.
A trust established to hold the stock of an employee compensation and benefits plan.
Describes the entity's accounting policies for salaries, bonuses, incentive awards, postretirement and postemployment benefits granted to its employees, including share-based arrangements; describes its methodologies for measurement, and the bases for recognizing related assets and liabilities and recognizing and reporting compensation expense.
Carrying amount as of the balance sheet date of the regulatory asset that represents capitalized stranded costs that are expected to be recoverable through a competitive transition charge (CTC) to customers over a period longer than one year. A CTC is a charge approved by a regulator that allows deregulated utilities to recover investments in certain assets, such as power plants, over a transition period leading into a deregulated market.
Carrying amount as of the balance sheet date of the regulatory asset that represents capitalized stranded costs that are expected to be recoverable through a competitive transition charge (CTC) to customers after one year or beyond the operating cycle, if longer. A CTC is a charge approved by a regulator that allows deregulated utilities to recover investments in certain assets, such as power plants, over a transition period leading into a deregulated market.
The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.
This label may include the following: 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. Components of comprehensive income include: (1) foreign currency translation adjustments; (2) gains and losses on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (3) gains and losses on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (4) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (5) unrealized holding gains and losses on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (6) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (7) the net gain or loss and net prior service cost or credit for pension plans and other postretirement benefit plans.
Disclosure of computation of net capital under Securities and Exchange Commission Regulations which may include a reconciliation (including appropriate explanations) if material differences exist between the computations made by the independent auditor based on the audited financial statements and the broker-dealer's original unaudited Part II or IIA filing, a statement that a reconciliation is not necessary if no material differences exist between the computations made by the independent auditor based on the audited financial statements and the broker-dealer's unaudited Part II or IIA filing, when different, total assets and total liabilities, as reported in the statement of financial condition, should be reconciled to the total current assets and total liabilities, respectively, as reported in the statement of computation of minimum net capital. Disclosure may also include stockholder's equity, stockholders' equity not allowable for net capital, stockholders' equity qualified for net capital, subordinated borrowings allowable in computation of net capital, other deductions or allowable credits and total capital and allowable subordinated borrowings.
Long lived, depreciable assets that are used in the creation, maintenance and utilization of information systems.
A set of computer instructions, aggregating into, for example, an application program, control module or operating system, that perform one or more particular functions or tasks.
Discussion of credit risk related to ceded insurance contracts.
Description of any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. The entity should inform financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date. Disclosure of any financial instrument credit risk concentration also should indicate the maximum amount of loss that would be incurred upon complete failure of the counterparty to perform and the entity's collateral policies or other policies that limit the loss exposure. This element may be used as a single block of text to encapsulate the entire disclosure including data and tables.
For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.
Percentage of concentration risk, by type of concentration.
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.
Describes the nature of a concentration, a benchmark to which it is compared, and the percentage that the risk is to the benchmark.
Description of risks that arise due to the entity's reliance on a particular service used in its operations and the availability of that service. The description should be adequate to inform financial statement users of the general nature of the risk.
Description of risks that arise due to the amount of funding received from a particular contributor or reliance placed on that contributor. The description should be adequate to inform financial statement users of the general nature of the risk.
Description of potential risks that the counterparty to a contractual arrangement fails to meet its contractual obligations. The description should be adequate to inform financial statement users of the general nature of the risk.
Description of credit risk arising from all financial instruments, whether from an individual counterparty or groups of counterparties. The disclosure should include (a) information about the (shared) activity, region or economic characteristic that identifies the concentration, (b) the maximum amount of loss due to credit risk that would be incurred if the counterparties failed completely to perform according to the terms of the contracts, and any security or collateral for the amount due proved to be of no value, (c) the entity's policy of requiring collateral or other security to support financial instruments subject to credit risk, information about the entity's access to that collateral or other security, and the nature and a brief description of the collateral or other security supporting those financial instruments, and (d) the policy of entering into and information about master netting arrangements to mitigate the credit risk of financial instruments, and a brief description of the terms of those arrangements, including the extent to which they would reduce the maximum amount of loss due to credit risk.
Description of financial instruments, excluding certain derivatives, with off-balance sheet credit risk (for example, standby letters of credit or financial guarantees), including (1) information about the (shared) activity, region or economic characteristic that identifies the concentration, (2) the face or contract amount of the instrument, (3) the nature and terms of the instrument, including the market risk, cash requirements and accounting policies for it, (4) the maximum amount of loss due to credit risk that would be incurred if the counterparties failed completely to perform according to the terms of the contracts, and any security or collateral that proved to be of no value, (5) the entity's policy of requiring collateral or other security to support financial instruments subject to credit risk, information about access to collateral or other security, and a brief description of the security supporting those financial instruments, and (6) the policy of entering into and a brief description of master netting arrangements to mitigate the credit risk, and the extent to which such arrangements would reduce the maximum amount of loss due to credit risk.
Description of loan products whose terms, when considered either individually or as a group, may increase an entity's exposure to credit risk. Loan products having the following characteristics are examples of products that may create risk: (1) borrowers subject to significant payment increases, (2) loans that permit negative amortization, and (3) loans with high loan-to-value ratios. The disclosure should include information about the shared characteristic that identifies the concentration, the maximum amount of loss due to credit risk that would be incurred if the borrower failed completely to perform and any security or collateral proved to be of no value, and the entity's policy of requiring collateral or other security for these loan products, including information about the entity's access to the collateral and a brief description of the collateral.
Description of a ceding entity's credit risk concentration associated with reinsurance receivables and prepaid reinsurance premiums. Disclosure should include information about the activity, region, or economic characteristic that causes the concentration, the maximum amount of loss if the counterparty to the reinsurance contract failed to perform, and any collateral, master netting arrangements, or other policies that could limit the loss exposure.
Description of credit risk that arises from having significant balances in excess of the Federal Deposit Insurance Corporation or other insurance limits on deposits in financial institutions.
Description of risks that arise due to the volume of business transacted with a particular customer. The description should be adequate to inform financial statement users of the general nature of the risk. Excludes the "Information about Major Customers" that must be provided along with operating segment disclosures.
Description of risks that arise due to concentrations of operating facilities, revenues, assets, customers, vendors or the like in a certain geographic area, either domestic or foreign. The description may address risks inherent in the geographic area, and should be adequate to inform users of the general nature of the risk. Excludes the "Information about Geographic Areas" that must be provided along with operating segment disclosures.
Description of risks that arise due to the volume of business transacted with a governmental entity, or reliance placed on that entity. This disclosure includes risks that may arise from the need to achieve compliance with government regulations or the requirements of the contracting agency, early termination, and change in pricing. The description should be adequate to inform financial statement users of the general nature of the risk.
Description of risks that arise due to the amount of funding received from a particular grantor, or reliance placed on that grantor. The description should be adequate to inform financial statement users of the general nature of the risk.
Description of any concentration of labor subject to collective bargaining agreements, including the general nature of the risk.
Description of risks that arise due to the nature or amount of financing received from a particular lender or reliance placed on that lender. The description should be adequate to inform financial statement users of the general nature of the risk.
Description of risks that arise due to the entity's reliance on a particular license, either as licensee or licensor, in its operations and the characteristics of that license that may give rise to the risk, for example the license expiration date. The description should be adequate to inform financial statement users of the general nature of the risk.
Description of risks that arise due to the volume of transactions the entity executes within a particular (nongeographic) market. The description may address the risks inherent in the market, and should be adequate to inform financial statement users of the general nature of the risk.
Description of other risks that arise due to a concentration not specified in another element. The description should be adequate to inform financial statement users of the general nature of the risk.
Description of risks that arise due to the entity's reliance on a particular patent, trademark, service mark, copyright or similar right in its operations. The description should address the characteristics of the right that give rise to the risk (for example, an expiration date) and should be adequate to inform financial statement users of the general nature of the risk.
Description of risks that arise due to the volume of revenue generated by a particular product or other reliance placed on the success of that product, and the characteristics of that product that may give rise to the risk (for example, a patent or trademark expiration date). The description should be adequate to inform financial statement users of the general nature of the risk.
Description of uncertainties that arise due to the entity being subject to regulatory oversight. The description should be adequate to inform financial statement users of the general nature of the uncertainty.
Description of risks that arise due to the volume of revenue generated by a particular service or other reliance placed on the success of that service. The description should be adequate to inform financial statement users of the general nature of the risk.
Description of risks that arise due to the volume of business transacted with a particular supplier or reliance placed on that supplier. The description should be adequate to inform financial statement users of the general nature of the risk.
For an entity that discloses a concentration risk as a percentage of some financial balance or benchmark, identifies the type (for example, asset, liability, net assets, geographic, customer, employees, supplier, lender) of the concentration.
This element can be used to encapsulate the entire condensed financial information disclosure, including the financial position, cash flows, and the results of operations of the registrant (parent company) as of the same dates or for the same periods for which audited consolidated financial statements are being presented. Alternatively, the details of this disclosure can be reported by the specific parent company taxonomy elements, indicating the appropriate date and period contexts in an instance document.
The average consolidated production costs (lifting costs) per unit of production. Costs may include costs incurred to operate and maintain wells and equipment and to pay production taxes.
The consolidated unit of measure used for production costs. Units of production should be expressed in common units of production with oil or gas converted to a common unit of measure on the basis used in computing amortization (relative energy content or gross revenue method). This may be barrel of oil equivalents (BOE) or Mcfe (million cubic feet equivalents) if different types of gas products (for example, gas, condensate, and NGLs) are consolidated.
A controlled entity that is included in the financial statements of the registrant.
Describes an entity's accounting policy regarding how qualifying special purpose entities are treated for consolidation purposes. A qualifying SPE is an SPE whose principal purpose is passive holding of financial assets on behalf of beneficial interest holders in those assets, and that meets the strict conditions specified by GAAP; ordinarily QSPEs are not VIEs.
Describes an entity's accounting policy for its subsidiaries or other investments that are consolidated, including the accounting treatment for intercompany accounts or transactions and any noncontrolling interest.
Describes an entity's accounting policy regarding its income statement treatment in consolidation for issuances of stock by a subsidiary.
Describes an entity's accounting policy regarding its principles of consolidation for variable interest entities.
A borrowing arrangement which provides the entity constructing a facility (such as a building and a landfill) with funds to effect construction, generally on a draw down, or as needed, basis.
Carrying amount as of the balance sheet date of unprocessed goods that will be used in the course of a construction project which will become a part of the finished inventory.
Carrying value as of the balance sheet date of obligations incurred and payable for the acquisition of merchandise, materials, supplies and services pertaining to construction projects such as a housing development or factory expansion not classified as trade payables. 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 "ConstructionPayableCurrent" if you are representing a current value or "ConstructionPayableCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
Carrying amount at the balance sheet date of long-lived asset under construction that include construction costs to date on capital projects that have not been completed and assets being constructed that are not ready to be placed into service.
Any loan or extension of credit to an individual for personal, family, or household use not involving real estate.
Reflects the gross carrying amount of unpaid loans issued to individuals to build, improve or remodel a residential home. Such loans are usually secured by the property; and after the construction period, the borrower generally will obtain long-term financing to replace and satisfy the construction loan.
Reflects the gross carrying amount of unpaid loans issued to individuals to acquire or improve land or a building or to provide cash to the borrower, and which are secured by the acquired or improved realty. Loans secured by one to four-family residential property of the borrower are generally referred to as residential mortgage loans. Repayment terms for residential mortgage loans may vary considerably. Such loans may be structured to provide for full amortization of principal, partial amortization with a balloon payment at a specified date, or negative amortization. Interest rates may be fixed or variable. This item excludes subordinated loans such as home equity lines of credit.
Long lived, depreciable assets commonly used in the storage and transportation of goods.
Identification of the types of contingent consideration that have been provided in a business combination.
Description of contingent payment arrangement.
Amounts due for services rendered or to be rendered, actions taken or to be taken, or a promise to refrain from taking certain actions in accordance with the terms of a legally binding agreement between the Entity and, at a minimum, one other party, which amounts are withheld by the contracting party pending the Entity's compliance or performance in conformity with the terms of the contract. Such billed but unpaid amounts are generally expected to be collected upon complying with certain contractual terms or satisfaction and release by the contracting party.
Amounts due that have been withheld by the contracting party against the reporting company's performance under the contract. These amounts will be collected upon complying with certain contractual terms or satisfaction and release by the contracting party. It is expected that such amounts will be collected between four years and five years from the balance sheet date.
Amounts due that have been withheld by the contracting party against the reporting company's performance under the contract. These amounts will be collected upon complying with certain contractual terms or satisfaction and release by the contracting party. It is expected that such amounts will be collected after five years from the balance sheet date.
Amounts due that have been withheld by the contracting party against the reporting company's performance under the contract. These amounts will be collected upon complying with certain contractual terms or satisfaction and release by the contracting party. It is expected that such amounts will be collected between one year and two years from the balance sheet date.
Schedule amount of the billed retainage expected to be collected within one year from the balance sheet date.
Amounts due that have been withheld by the contracting party against the reporting company's performance under the contract. These amounts will be collected upon complying with certain contractual terms or satisfaction and release by the contracting party. It is expected that such amounts will be collected between three years and four years from the balance sheet date.
Amounts due that have been withheld by the contracting party against the reporting company's performance under the contract. These amounts will be collected upon complying with certain contractual terms or satisfaction and release by the contracting party. It is expected that such amounts will be collected between two years and three years from the balance sheet date.
The amount due from policy contract holders as of the balance sheet date. A contract holder is a person who has an insurance contract in his or her possession or under his or her control. The term is frequently applied to describe the insured, regardless of the ownership of the contract.
Modifications to or changes in assumptions surrounding contracts accounted for under the percentage of completion method of accounting. Percentage of completion is a method of accounting whereby profit on a long-term (construction) contracts is recognized based on reliable estimates as to the degree of completion generally based on contractual relationships (costs incurred to total costs anticipated).
Ratio of insurance contracts that are subject to reinsurance participation to all contracts in force.
Agreement subject through assuming risk from other insurers
The amount of contractual interest expense on prepetition liabilities not included in the statement of operations.
Description of contractual maturities of domestic and foreign time deposits (which include certificates of deposits, individual retirement accounts and open accounts), in denominations of $100,000 or more, including methodology and assumptions.
An intangible asset that arises from a contractual arrangement with a third party (not including franchise rights and license agreements).
All amounts that, per contract, are due to the servicer in exchange for servicing the financial asset and would no longer be received by a servicer if the beneficial owners of the serviced assets (or their trustees or agents) were to exercise their actual or potential authority under the contract to shift the servicing to another servicer. Depending on the servicing contract, those fees may include some or all of the difference between the interest rate collected on the asset being serviced and the rate to be paid to the beneficial owners of the asset.
The line item within the income statement where these fees appear.
The cash inflow associated with the amount received by a corporation from a shareholder during the period.
The contribution of land by a government unit for construction of productive facilities by an enterprise.
Contribution of nonmonetary assets by an enterprise to a charitable organization.
The cash inflow from an entity that is affiliated with the entity by means of direct or indirect ownership.
Developers, builders, governmental agencies and municipalities will provide the entity with cash, or in some cases property, to extend its services to their properties. Nonrefundable contributions are recorded as contributions in aid of construction ("CIAC").
A mortgage loan issued by a bank, typically in an amount between seventy to eighty percent of the purchase price of the property securing the loan, a repayment period of 15 to 30 years, and requirement that certain credit criteria to be met.
The value of the stock converted in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period 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 value of the financial instrument issued [noncash or part noncash] in the conversion of stock. Noncash is defined as transactions during a period 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 unique name of a noncash or part noncash stock conversion.
A description of the new financial instrument issued in a noncash (or part noncash) conversion of stock. Noncash is defined as transactions during a period 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 converted in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period 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 new shares issued in the conversion of stock in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period 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 type of stock (i.e. preferred, common, treasury, etc.) being converted in a noncash (or part noncash) transaction.
This table is organized by unique descriptions of stock conversions that took place during the reporting period.
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 table may be used to disclose all the information related to converting stock into another financial instrument(s) in a noncash (or part noncash) transaction. It may include a description sufficient information to understand the nature and purpose of the conversion, as well as the financial instruments converted from and to (for example, preferred, common, treasury, etc.) the amounts converted, the new shares issued, and the value of the new shares issued, if applicable. Noncash is defined as transactions during a period 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 portion of the carrying value of long-term convertible debt as of the balance sheet date that is scheduled to be repaid within one year or in the normal operating cycle if longer. Convertible debt is a financial instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.
A borrowing which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.
Carrying value as of the balance sheet date of the portion of long-term debt due within one year or the operating cycle if longer identified as Convertible Notes Payable. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder.
Including the current and noncurrent portions, carrying value as of the balance sheet date of a written promise to pay a note, initially due after one year or beyond the operating cycle if longer, which can be exchanged for a specified amount of one or more securities (typically common stock), at the option of the issuer or the holder.
Carrying value as of the balance sheet date of long-term debt (with maturities initially due after one year or beyond the operating cycle if longer) identified as Convertible Notes Payable, excluding current portion. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder.
Aggregate amount of cumulative preferred dividends in arrears.
This item was removed because the class of stock dimension has been revised. This item "Preferred Stock, Amount of Preferred Dividends in Arrears" should be used in combination with a convertible preferred stock member.
2009-01-31
Significant terms of contract to issue additional shares or sinking fund requirements.
This item was removed because the class of stock dimension has been revised. This item "Preferred Stock, Contract Terms" should be used in combination with a convertible preferred stock member.
2009-01-31
Description of type or class of nonredeemable convertible preferred stock or convertible preferred stock that is redeemable solely at the option of the issuer. Includes also contingently convertible preferred stock.
This item was removed because the class of stock dimension has been revised. This item "Class of Stock [Domain]" should be used.
2009-01-31
Description of basis of dividend, such as adjustable rate. Excludes percentage rate dividend payments or fixed dollar amounts per share.
This item was removed because the class of stock dimension has been revised. This item "Preferred Stock, Dividend Payment Rate, Variable" should be used.
2009-01-31
Specific information regarding dividend payment dates or timing and whether or not dividends are paid on a cumulative basis.
This item was removed because the class of stock dimension has been revised. This item "Preferred Stock, Dividend Payment Terms" should be used.
2009-01-31
Priority of payment of dividends and restrictions on the payment of dividends, indicating the source, pertinent provisions and amount of retained earnings or net income restricted or free of restrictions.
This item was removed because the class of stock dimension has been revised. This item "Preferred Stock, Dividend Preference or Restrictions" should be used.
2009-01-31
Dividend payment percentage rate or fixed dollar amount per share, such as three percent or $2.67 per share.
This item was removed because the class of stock dimension has been revised. This item "Preferred Stock, Dividend Rate, Percentage or Per-Dollar-Amount" should be used.
2009-01-31
Specific information regarding priority of claim to net assets and rights upon liquidation of entity. Includes liquidation preference value and liquidation preference value per share.
This item was removed because the class of stock dimension has been revised, and the surviving element is a per share type. This item "Preferred Stock, Liquidation Preference Per Share" should be used.
2009-01-31
Face amount or stated value per share of nonredeemable convertible preferred stock; generally not indicative of the fair market value per share.
This item was removed because the class of stock dimension has been revised, and the surviving element is a per share type. This item "Preferred Stock, Par or Stated Value Per Share" should be used.
2009-01-31
Per share amount of cumulative preferred dividends in arrears.
This item was removed because the class of stock dimension has been revised, and the surviving element is a per share type. This item "Preferred Stock, Per Share Amounts of Preferred Dividends in Arrears" should be used.
2009-01-31
The number of nonredeemable convertible preferred stock allocated to investors to buy shares of a new issue of preferred stock before it is offered to the public.
This item was removed because the class of stock dimension has been revised, and the surviving element is a per share type. This item "Preferred Stock, Shares Subscriptions" should be used.
2009-01-31
The maximum number of nonredeemable convertible preferred shares permitted to be issued by an entity's charter and bylaws.
This item was removed because the class of stock dimension has been revised, and the surviving element is a per share type. This item "Preferred Stock, Shares Authorized" should be used.
2009-01-31
Total number of nonredeemable convertible preferred shares that have been sold (or granted) to the entity's shareholders. Shares issued includes shares outstanding and shares held in treasury.
This item was removed because the class of stock dimension has been revised, and the surviving element is a per share type. This item "Preferred Stock, Shares Issued" should be used.
2009-01-31
Number of shares issued for each share of convertible preferred stock that is converted.
The number of nonredeemable convertible preferred shares that have been issued and are held by the entity's shareholders. Shares outstanding equals shares issued minus shares held in treasury.
This item was removed because the class of stock dimension has been revised, and the surviving element is a per share type. This item "Preferred Stock, Shares Outstanding" should be used.
2009-01-31
Aggregate number of nonredeemable convertible preferred shares reserved for future issuance.
Specific terms relevant to convertibility. Includes class of preferred stock and number of shares convertible into, exercise (or conversion) price or rates, dates relevant to conversion timing and events relevant to conversion. Describe also any beneficial conversion features. where convertible preferred stock with a nondetachable conversion feature is in-the-money at commitment date. For contingently convertible preferred stock, discuss the circumstances of the contingency, including the events or changes in circumstance that would cause the contingency to be met and any of the significant features necessary to understand the conversion rights and the timing of those rights. Include also an events or changes in circumstance, if any, that could adjust or change the contingency, conversion price, or number of shares, including significant terms of those changes.
Specific description of voting rights of nonredeemable convertible preferred stock. Includes eligibility to vote and votes per share owned. Include also, if any, unusual voting rights.
This item was removed because the class of stock dimension has been revised, and the surviving element is a per share type. This item "Preferred Stock, Voting Rights" should be used.
2009-01-31
Value of convertible preferred stock that was converted to other securities.
This item was removed because the class of stock dimension has been revised. This item "Class of Stock [Line Items]" should be used.
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.
2009-01-31
A preferred stock that may be exchanged into common shares or other types of securities at the owner's option as long as it is in accordance with the issuer's terms. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Capital stock of an entity that has priority over common stock in the distribution of dividends and in the event of liquidation of the entity. This schedule describes nonredeemable convertible preferred stock only or convertible preferred stock that is redeemable solely at the option of the issuer.
This item was removed because the class of stock dimension has been revised. This item "Schedule of Stock by Class [Table]" should be used.
2009-01-31
The portion of the carrying value of convertible subordinated debt as of the balance sheet date that is scheduled to be repaid within one year or in the normal operating cycle if longer. This form of debt can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder, and places a lender in a lien position behind debt having a higher priority of repayment upon liquidation of the entity's assets.
Including the current and noncurrent portions, the carrying value of convertible subordinated debt, as of the balance sheet date, initially scheduled to be repaid after one year or beyond the normal operating cycle if longer. This form of debt can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder, and places a lender in a lien position behind debt having a higher priority of repayment in liquidation of the entity's assets.
Debt that places a lender in a lien position behind debt having a higher priority of repayment in liquidation of the entity's assets which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.
The portion of the carrying value of convertible subordinated debt as of the balance sheet date that is scheduled to be repaid after one year or beyond the normal operating cycle if longer. This form of debt can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder, and places a lender in a lien position behind debt having a higher priority of repayment in liquidation of the entity's assets.
Total amount received by an entity from a vendor under a cooperative advertising arrangement that has been offset against advertising expense.
Describes an entity's accounting policy to offset cash consideration received from a vendor arising from cooperative advertising arrangements against advertising expense when such consideration represents a reimbursement of a specific, incremental, identifiable cost incurred by the entity in selling the vendor's products or services.
Legal rights held for a finite period specified by law, covering only the form or manner in which ideas or information have been manifested, and which prohibit reproduction of same without the right holder's consent, such as reproducing a copyrighted text, work of art, or software. The holder can transfer a copyright, either in whole through an assignment or in part through a licensing agreement.
The intangible asset representing the value of the entity's long-term relationships with depositors, commonly known as core deposit intangibles, which are separate from the financial instruments themselves.
Fair value as of the balance sheet date of obligations incurred arising from corporate debt obligations sold short.
This category includes information about debt securities that are issued by either a domestic or foreign corporate business entity with a promise of repayment.
Fair value as of the balance sheet date of obligations incurred arising from corporate equity obligations sold short.
Guaranteed minimum interest crediting rate applied to cash values for life insurance contracts which are purchased by corporate entities for purposes such as funding the cost of providing employee benefits and protecting against the loss of "key persons." where investment income is accumulated tax free through the internal build-up of the cash surrender value.
Assumptions regarding interest rates applied to the policyholder deposits for life insurance contracts which are purchased by corporate entities for purposes such as funding the cost of providing employee benefits and protecting against the loss of "key persons." where investment income is accumulated tax free through the internal build-up of the cash surrender value.
Weighted average interest rate applied for the subject period to cash values in determining the dividend to be credited for life insurance contracts which are purchased by corporate entities for purposes such as funding the cost of providing employee benefits and protecting against the loss of "key persons." where investment income is accumulated tax free through the internal build-up of the cash surrender value.
Service revenue earned by a depository institution that holds the account balances of other financial institutions and provides services thereto. Such services include check collection and item processing.
Costs incurred and are directly related to generating advertising revenues.
Costs associated with revenues arising from an entity that is an affiliate of the reporting entity by means of direct or indirect ownership.
Cost of binder, a material used to bind aggregates, used during the reporting period. Usually bitumen and bitumen blends.
Costs incurred in brokering natural gas, a result of buying and selling natural gas in back-to-back transactions, during the reporting period.
Cost incurred related to exploration, development, mining, processing and providing mining support activities related to chemicals.
Cost incurred related to exploration, development, mining, processing and providing mining support activities related to coal.
Costs incurred and are directly related to generating concessions revenue.
The aggregate costs related to construction and development services during the reporting period.
Costs incurred and are directly related to generating contract revenues.
The aggregate direct operating costs incurred during the reporting period.
Communications costs incurred and are directly related to goods produced and sold and services rendered during the reporting period.
The aggregate costs of direct communications and utilities incurred during the reporting period.
Insurance and claims costs directly related to goods produced and sold, or services rendered, during the reporting period.
Royalty expense incurred and are directly related to goods produced and sold and services rendered during the reporting period.
Costs of maintenance supplies used that are directly related to goods produced and sold, or services rendered, during the reporting period.
Taxes and licenses incurred and are directly related to goods produced and sold and services rendered during the reporting period.
Cost of electricity sold during the reporting period, operations of which is regulated by a federal or state agency.
Cost incurred directly related to electricity produced and sold during the reporting period.
Cost incurred in providing energy services during the reporting period.
Cost incurred related to the upstream oil and gas activities, such as the exploration, development, and production of crude petroleum and natural gas.
Facility expenses incurred related to gas and oil produced and sold during the reporting period.
The aggregate costs related to asset management during the reporting period.
The aggregate costs incurred during the reporting period related to financial services rendered by an entity.
Costs incurred and are directly related to generating franchise revenues.
Cost of freight-in, whether based on weight, negotiated freight rates and method of transportation (that is, rail, barge, truck, and so forth).
Fuel costs incurred that are directly related to goods produced and sold and services rendered during the reporting period.
Cost incurred related to the gas activities, such as transportation, marketing and processing crude oil, natural gas and refined petroleum products.
The aggregate costs related to general contracting services.
Cost incurred related to exploration, development, mining, processing and providing mining support activities related to gold.
Taxes and licenses incurred and are directly related to goods produced and sold during the reporting period.
Maintenance costs incurred and are directly related to goods produced and sold during the reporting period.
The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.
Amortization of property, plant and equipment directly related to goods produced and sold and services rendered by an entity during the reporting period.
Depreciation of property, plant and equipment directly related to goods produced and sold and services rendered by an entity during the reporting period.
Depreciation and amortization of property, plant and equipment directly related to goods produced and sold and services rendered by an entity during the reporting period.
Total costs incurred and are directly related to energy commodities and services provided during the reporting period.
Indirect expenses and costs incurred associated with goods produced and sold and services rendered by an entity during the reporting period.
Total costs related to goods produced and sold during the reporting period.
Depreciation of property, plant and equipment directly related to goods produced and sold during the reporting period.
Payroll costs incurred (including share-based compensation) that are directly related to goods produced and sold during the reporting period.
Cost of materials used in goods produced and sold during the reporting period.
Total costs related to electricity produced and sold during the reporting period.
Total costs related to oil and gas produced and sold during the reporting period.
Indirect expenses and cost incurred associated with goods produced and sold during the reporting period.
The aggregate costs related to design, development, general contracting, remodeling, and renovation services for residential buildings, including single-family houses, multifamily housing, townhomes, apartments, and modular housing.
The aggregate direct costs incurred in operating leased, owned and other hotels.
The aggregate costs incurred and are directly related to operations of hotels held under a leasing arrangements .
The aggregate costs incurred directly related to operations of owned hotels.
Charge to cost of goods sold that represents the reduction of the carrying amount of inventory, generally attributable to obsolescence or market conditions.
Costs incurred and are directly related to generating revenues from leased and rented property or equipment.
Costs incurred and are directly related to generating license revenue. Licensing arrangements include, but are not limited to, rights to use a patent, copyright, technology, manufacturing process, software or trademark.
Costs incurred and are directly related to generating maintenance revenues. Also includes cost of maintenance on client contracts.
The aggregate costs incurred in the production of goods for sale.
Cost incurred for marine services during the reporting period.
Cost incurred related to exploration, development, mining, processing and providing mining support activities related to industrial metals and minerals.
This serves as a place to record data that is not specified elsewhere in the taxonomy but is useful for readers of the financial statements as it relates to the details of cost method investments.
This item represents the required disclosure of the fact that the fair value of a cost-method investment is not estimated because there have been no identified events or changes in circumstances that may have a significant adverse effect on the fair value of the investment, and (1) that it is not practicable to estimate the fair value of the investment, or (2) that the investor is exempt from estimating fair value because it is a nonpublic entity (as defined).
Costs incurred related to mineral extraction, processing and marketing.
Cost of residue gas, natural gas liquids and condensate. Midstream is a term sometimes used to those industry activities that fall between exploration and production (upstream) and refining and marketing (downstream). The term is most often applied to pipeline transportation of crude oil and natural gas.
Costs incurred and are directly related to generating occupancy revenues.
Costs incurred to operate and maintain an entities' wells and related equipment and facilities, including depreciation and applicable operating costs of support equipment and facilities and other costs of operating and maintaining those wells and related equipment and facilities.
Direct costs related to oil and gas prospects.
Cost of other alternative energy used during the reporting period.
Other costs incurred and are directly related to construction and development services.
Costs incurred in production of other products during the reporting period.
Other costs incurred during the reporting period related to other revenue generating activities.
Other utility cost incurred related to oil and gas produced and sold during the reporting period.
The aggregate costs related to management of owned properties during the reporting period.
Cost incurred related to propane gas during the reporting period.
Cost of oil and gas purchased during the reporting period.
Cost of electricity purchased and sold during the reporting period.
Cost of water purchased, may include any water related assessment. If water is bought on a unit volume basis, would also be considered as commodity costs.
A contract to provide coverage or protection in exchange for a payment or "premium". Examples of insurance protection include liability and property insurance. The entity paying the premiums for the protection will have insurance expense and possibly an asset, Prepaid Insurance (if the premiums are paid in advance).
The carrying amount of real estate sold during the period.
A tax based on the assessed value of real estate by the local government. The tax is usually based on the value of property (including the land).
The aggregate total of real estate taxes and insurance expense.
Operating costs incurred in recycling minerals, chemicals, and other by-products.
Cost incurred related to the downstream oil and gas activities, including refining of crude oil and marketing and distribution of crude oil, refined petroleum products, and natural gas.
Cost associated with reimbursable income. This occurs when a services entity incurs expenses on behalf of the client and passes through the cost of reimbursable expenses to a client.
Direct costs arising from transactions with related parties who are not affiliates or joint Ventures. These costs are categorized as cost of goods sold.
Direct costs related to generating revenue from aircraft rental.
The aggregate costs of keeping the property in good condition but that do not appreciably prolong the life or increase the value of the property.
The aggregate cost of goods produced and sold and services rendered during the reporting period.
Describes an entity's accounting policies for recognition of costs in the period which correspond to the sales and revenue categories presented in the statement of operations. Description may include the amount and nature of costs incurred, provisions associated with inventories, purchase discounts, freight and other costs included in cost of sales incurred and recorded in the period. This description also includes the nature of costs of sales incurred and recorded in the statement of operations for the period relating to transactions with related parties.
Cost incurred in secondary processing of earths, rocks and minerals not carried out at the extraction site (that is secondary processing such as bitumen coating of chippings); secondary processing of materials recovered by dredging once they have been transferred from the dredging vessel (including the transfer process); or mineral prospecting; secondary processing of crude oil into gases, liquids and solids or metalworking processes that follow the forging process in which case the typical secondary processes are heat treating, rough machining, trimming, torch cutting, and testing.
The aggregate costs related to delivering management services during the reporting period.
Total costs related to services rendered by an entity during the reporting period.
Depreciation of property, plant and equipment directly related to services rendered by an entity during the reporting period.
Cost incurred in providing environmental engineering and consulting; environmental testing and analysis; and remediation services during the reporting period.
Payroll costs incurred (including share-based compensation) that are directly related to services rendered by an entity during the reporting period.
Cost of materials used in services rendered by an entity during the reporting period.
Taxes and licenses incurred and are directly related to services rendered by an entity during the reporting period.
Costs incurred in providing embedded development services for technical support and maintenance during the reporting period. These costs may include costs to perform postcontract customer support services.
Maintenance costs incurred and directly related to services rendered by an entity during the reporting period.
Other costs incurred and are directly related to services rendered by an entity during the reporting period.
Indirect expenses and cost incurred associated with services rendered by an entity during the reporting period.
Costs incurred in providing technology services. The services may include training, installation, engineering or consulting. Consulting services often include implementation support, software design or development, or the customization or modification of the licensed software.
Costs incurred and are directly related to generating revenues in fulfilling customer subscriptions.
Costs of synthetic fuel produced from natural gas and is suitable for reforming to produce hydrogen for fuel cell vehicles.
Costs incurred in cultivating and manufacturing timber, mill lumber, wood, and wood products during the reporting period.
The costs associated with a property whose ownership is held by a number of people, each with a right of possession for a specified time interval. Time-Sharing is most commonly applied to resort and vacation properties; also known as Vacation Interest. The costs include the costs to build or acquire a vacation project, the estimated cost needed to complete a project under construction, the total revenues expected to be earned on a project, and the projected revenues relating to the recovered purchase on future cancelled sales.
The aggregate carrying costs, which are expenses necessary for holding property, such as taxes and interest on idle property or time sharing properties. Carrying costs also includes the portion of operating expenses of the homeowners' associations based on ownership of unsold real estate at each of the respective properties.
Cost incurred for transmission operations and maintenance by total kilowatt-hours paid to an entity that is an affiliate of the reporting entity by means of direct or indirect ownership.
Cost incurred for transmission operations and maintenance by total kilowatt-hours paid to sources other than affiliates.
Cost incurred during the reporting period in transporting goods and services to customers. Includes freight-out costs.
Amount included in cost of uncompleted contracts in excess of related billings, or unbilled accounts receivable, which is expected to be collected after one year from the date of the balance sheet.
Amount included in cost of uncompleted contracts in excess of related billings, or unbilled accounts receivable, which is expected to be collected within a year within one year (or one operating cycle, if longer) from the date of the balance sheet.
Costs incurred to prepare, construct, and develop the infrastructure necessary to deliver utilities (for example, land improvements, construction of property developments).
Utilities costs incurred during the reporting period for services, such as water, sewer, gas, electricity and telephone required to operate a building.
Cost incurred related to water production and may include cost of treatment plants, pumps, pipes and reservoir, purchased water, power and pump taxes as well as the cost of reducing water leakage.
Cost incurred related to well drilled or completed for the purpose of supporting production.
Cost of electricity sold during the reporting period, operations of which is not regulated by federal or state agency.
Describes an entity's accounting policy for costs associated with exit or disposal activities or restructurings that are incurred according to the terms of an ongoing benefit arrangement and which do not involve an entity newly acquired in a business combination or a discontinued operation as defined by generally accepted accounting principles. Such costs exclude one-time termination benefits, costs to terminate an operating lease or other contract, costs to consolidate or close facilities and relocate employees and costs associated with the retirement of a long-lived asset .
Describes the entity's accounting policy for recognizing and reporting costs associated with exiting, disposing of, and restructuring certain of its operations.
Costs incurred during the reporting period related to facility or amenity membership and its operations.
Total cost of acquisition of oil and gas properties.
Costs associated with the acquisition of oil and gas properties that have proved reserves
Costs associated with the acquisition of oil and gas properties that have unproved reserves
Amount of asset retirement obligations (ARO) costs incurred (whether capitalized or charged to expense) during the period.
Development costs incurred in oil and gas activities
Exploration costs incurred in oil and gas activities.
The enterprise's share of the investees' property acquisition, exploration, and development costs incurred in oil and gas producing
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.
Detailed information on the individual expense items associated acquiring new properties on which to conduct oil and gas operations
Other operating costs incurred during the reporting period and may include amounts paid to maintain the property.
The aggregate costs of real estate land sales including administrative paperwork, real estate brokerage, title, and property management operations.
Amount of costs that are recoverable under the terms of contracts or programs that are unbilled as of the balance sheet date.
Reflects the percentage that borrowing or credit line availability under commitments from one or more lenders is to a selected benchmark, such as total debt, segment debt. Risk is the materially adverse effects that funds which may be needed for operations or for a specific purpose will not be available on terms that are acceptable to an entity, if at all.
Reflects the gross carrying amount of unpaid credit card loans issued to individuals under revolving credit arrangements that typically charge comparatively higher rates of interest commensurate with higher credit risk, generate late payment and similar types of fees, and are usually unsecured.
Describes the entity's accounting policies for identifying, measuring and capitalizing costs of obtaining or creating credit card accounts and developing long-term relationships with cardholders, whether such costs are offset against related credit card fees, and the manner and methodology of amortizing such costs. Also describe the material terms of contractual arrangements with third-party credit card intermediaries and how amounts due from those intermediaries are classified within current assets. Included in the disclosure should be the settlement period and discount rate.
Amounts receivable from issuing a card to individuals or businesses that allows someone to make a purchase on borrowed money.
Reflects the percentage that a specified receivable or amount at risk from a counterparty under a contractual arrangement is to a specified benchmark, such as total receivables, net revenues, pretax results. Risk is the materially adverse effects of loss attributable to (a) the failure to collect a significant receivable from a major customer or group of homogenous accounts, or (b) a failure by a counterparty to perform under terms of a contractual arrangement.
Amount due the Entity as a result of customers utilizing point of sale debit or credit cards in exchange transactions with the entity 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.
Asset-backed securities that are repaid with cash flows derived from credit card receivables, car loans, recreational vehicle loans, mobile home loans and similar financial assets that are being securitized. Excludes mortgage-backed securities.
A contract in which one party has the right to claim a payment from another party in the event that a specified credit event occurs over the life of the contract. Also known as credit default agreements.
A type of swap transaction used as a credit derivative in which one party makes periodic payments to the other and receives the promise of a pay-off if a third party defaults.
Fair value as of the balance sheet date of all credit risk derivative assets designated as fair value hedging instruments.
Fair value as of the balance sheet date of all credit risk derivative liabilities designated as fair value hedging instruments.
Fair value as of the balance sheet date of credit risk derivative assets, net of credit risk derivative liabilities, which includes all such derivative instruments in hedging and nonhedging relationships that are recognized on the balance sheet.
The risk that a borrower will fail to pay interest or principal on a loan or debt security when due.
An option on the yield spread on a bond.
The aggregate carrying amount as of the balance sheet date of unrefined petroleum and the liquid hydrocarbon components recovered from natural gas.
Preferred stock upon which unpaid dividends accumulate until paid to shareholders. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Subtotal of net change in cumulative translation adjustment before transfers included in determining net income.
Accumulated adjustment, net of tax, that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency from the functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains (losses).
A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
A swap in which each party makes interest payments to the other in different currencies.
Property, net of accumulated depreciation and amortization, that was originally acquired subject to a financing arrangement classified as a capital lease for accounting and financial reporting purposes which is held for sale apart from normal operations and anticipated to be sold in less than one year.
The component of income tax expense for the period representing amounts paid or payable (or refundable) as determined by applying the provisions of enacted federal tax law to the domestic taxable income (loss) from continuing operations.
The component of income tax expense for the period representing amounts paid or payable (or refundable) as determined by applying the provisions of foreign enacted tax law to the foreign taxable income (loss) from continuing operations.
The component of income tax expense for the period representing amounts of income taxes paid or payable (or refundable) for the period for all income tax obligations as determined by applying the provisions of relevant enacted tax laws to relevant amounts of taxable income (loss) from continuing operations.
Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.
The component of income tax expense representing amounts paid or payable (or refundable) which are classified as "income taxes" as determined by applying the provisions of enacted tax law to other than the taxable income (loss) from continuing operations for the period. Items affecting income taxes and required to be disclosed, but not included elsewhere, would also be designated as "Other".
The current portion of nonphysical assets, excluding financial assets, if these assets are classified into the current and noncurrent portions.
Obligation related to long-term debt (excluding convertible debt) and capital leases, the portion which is due in one year or less in the future.
Carrying value as of the balance sheet date of the portion of long-term debt not otherwise specified in the taxonomy that is scheduled to be repaid within one year or the normal operating cycle, if longer.
The component of income tax expense for the period representing amounts paid or payable (or refundable) as determined by applying the provisions of enacted state and local tax law to relevant amounts of taxable income (loss) from continuing operations.
Those fees charged for services related to holding, advising, and managing customer investment assets. These account fees usually charged annually or semi-annually, on a per security basis, for the costs of services.
The noncurrent portion, due beyond one year or one operating cycle, if longer, of prepayments received from customers for goods or services to be provided in the future.
The current portion, due within one year or the normal operating cycle, if longer, of prepayments received from customers for goods or services to be provided in the future.
The current portion, due within one year or one operating cycle, if longer, of aggregate prepayments received from customers for goods or services to be provided in the future, as well as the current portion of money or property received from customers that are to be returned upon satisfactory contract completion or as partial prepayment for goods or services to be provided in the future.
Refundable consideration, usually cash, held by the entity pending satisfactory completion of the entity's obligations or pending the closing of a contract.
Aggregate noncurrent portion (due beyond one year or one operating cycle, if longer) of prepayments received from customers for goods or services to be provided in the future, as well as the current portion of money or property received from customers that is to be returned upon satisfactory contract completion or as partial prepayment for goods or services to be provided in the future.
For utilities only, represents the carrying amount of the liability as of the balance sheet date for payments received by a utility from its customers in advance of performing its obligations under terms of its construction agreements.
The amount of the offset related to government or other customer advances received on a contract when the expected advances will be applied in payment to those particular charges of the receivable
Principal status associated with the amount of claims or other similar items subject to uncertainty concerning their determination or ultimate realization included in billed and unbilled accounts receivable inventory as of the balance sheet date (includes contingent assets). Information on revenue and costs arising from claims.
Reflects the percentage that revenues in the period from one or more significant customers is to net revenues, as defined by the entity, such as total net revenues, product line revenues, segment revenues. The risk is the materially adverse effects of loss of a significant customer.
The current portion, due within one year or the normal operating cycle, if longer, of money or property received from customers which is either to be returned upon satisfactory contract completion or applied to customer receivables in accordance with the terms of the contract or the understandings.
The noncurrent portion, due beyond one year or one operating cycle, if longer, of money or property received from customers that is to be returned upon satisfactory contract completion or as partial prepayment for goods or services to be provided in the future.
Carrying amount as of the balance sheet date of amounts received from and refundable to customers unless used by them to obtain goods and services from the entity.
Acquired in a business combination or other transaction, a customer list consists of information about customers such as their name and contact information; it may also be an extensive data base that includes other information about the customers such as their order history and demographic information.
Prepayments received from customers for goods or services to be provided in the future.
Noncurrent regulatory liabilities generally represent obligations to make refunds to customers for various reasons including overpayment.
Carrying amount as of the balance sheet date of proceeds that had been received in revenue related transactions that are refundable to the customers and do not meet the criteria for revenue recognition (for example, refundable membership fees).
The amount of cash received from customers during the period for revenue related transactions that are refundable to them and do not meet the criteria for revenue recognition. For each income statement presented, registrants should disclose the amount of cash received on customer refundable fees, in the footnotes to the financial statements.
The net increase (decrease) in customer refundable fees for the period presented.
For each income statement presented, registrants should disclose the amounts of revenue recognized attributed to customer refundable fees that are no longer refundable, in the footnotes to the financial statements.
Amount of refund payments made to customers during the period.
An asset acquired in a business combination representing a customer relationship that exists between an entity and its customer if (a) the entity has information about the customer and has regular contact with the customer, and (b) the customer has the ability to make direct contact with the entity. Such assets would include tenant relationships obtained through acquisition, unless otherwise included in acquired in-place leases.
Description of customer securities accepted as collateral and re-pledged to counterparties as collateral or sold.
Classification within financial statement of customer securities accepted as collateral by the entity that it is permitted by contract or custom to sell or re-pledge to counterparties as collateral.
Description of financial instrument type of customer securities accepted by the entity and re-pledged to counterparties as collateral or sold.
Value and classification of pledged assets accepted which the entity has the right to sell or re-pledge, by type of security.
Fair value as of the balance sheet date of customer securities accepted as collateral by the entity that it has sold or re-pledged to counterparties as collateral.
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.
Description of financial instrument type of customer securities pledged to counterparties by the Entity as collateral for financing transactions.
This item was removed because it duplicates CustomerSecuritiesForWhichEntityHasRightToSellOrRepledgeSecuritiesTypeDomain.
2009-01-31
Customer securities accepted and re-pledged to counterparties as collateral or sold.
Amounts receivable from customers on short-term negotiable time drafts drawn on and accepted by the institution (also known as banker's acceptance transactions) that are outstanding on the reporting date.
Customer's outstanding debt to the institution that resulted from short-term negotiable time drafts drawn on and accepted by an institution (also known as banker's acceptance transactions).
The aggregate of all customer's outstanding debt to the institution that resulted from short-term negotiable time drafts drawn on and accepted by an institution (also known as banker's acceptance transactions), net of allowance for uncollectible customer's liability for acceptances.
A standardized contract, traded on a futures exchange, to buy or sell Dow Jones Industrial Average (DJIA) Index at a certain date in the future, at a certain price.
Risk of loss from uninsured portions of losses resulting from fire, explosion or other hazard.
The risk of loss arises with respect to product defects and recalls, or improperly performed services which actually or allegedly resulted in damages suffered by the injured party, excluding major product liability matters.
The exclusive legal rights granted to the owner of collections of information stored in electronic form (such as on computer disks or files).
Sum of the carrying values as of the balance sheet date of all debt, including all short-term borrowings, long-term debt, and capital lease obligations.
Carrying value as of the balance sheet date of the sum of short-term debt and current maturities of long-term debt and capital lease obligations, which are due within one year (or one business cycle if longer).
Sum of the carrying values as of the balance sheet date of all long-term debt, which is debt initially having maturities due after one year from the balance sheet date or beyond the operating cycle, if longer, but excluding the portions thereof scheduled to be repaid within one year or the normal operating cycle, if longer plus capital lease obligations due to be paid more than one year after the balance sheet date.
The value of the financial instrument(s) that the original debt is being converted into 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 expiration, mandatory redemption, or due date, day, month and year (YYYY-MM-DD), of the financial instrument issued in exchange for the original debt being converted 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 expiration, mandatory redemption, or due date, month and year (YYYY-MM), of the financial instrument issued in exchange for the original debt being converted 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 year (YYYY) of expiration or mandatory redemption of the financial instrument issued in exchange for the original debt being converted 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 day, month, and year (YYYY-MM-DD) the financial instrument was issued in exchange for the original debt being converted 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 month and year (YYYY-MM) the financial instrument was issued in exchange for the original debt being converted 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 year (YYYY) the financial instrument was issued in exchange for the original debt being converted 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 dividend or interest rate, if any, associated with the financial instrument issued in exchange for the original debt being converted 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 number of shares issued in exchange for the original debt being converted 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 type of the financial instrument that the original debt is being converted into (for example, new debt, common stock, preferred stock, etc.) 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 number of warrants issued in exchange for the original debt being converted 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 amount of the original debt being converted 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 day, month and year (YYYY-MM-DD) in which the original debt was scheduled to mature.
The month and year (YYYY-MM) in which the original debt was scheduled to mature.
The year (YYYY) in which the original debt was scheduled to mature.
The rate of interest that was being paid on the original debt issue that is being converted in the 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 day, month and year (YYYY-MM-DD) in which the original debt was issued.
The month and year (YYYY-MM) in which the original debt was issued.
The year (YYYY) in which the original debt was issued.
A textual description providing detail about the type of debt (for example, secured, unsecured, callable, convertible) that is being converted in a noncash (or part noncash) transaction. The description should include sufficient information to understand the nature and purpose of the debt issuance, as well as its features and the events leading to conversion. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
This table is organized by descriptions of specific debt issuances that were converted in a noncash (or part noncash) transaction during the accounting period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
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.
A table that contains information on an original debt issue that has been converted in a noncash (or part noncash) transaction during the accounting period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
The name of the original debt issue that has been converted in a noncash (or part noncash) transaction during the accounting period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
Information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.
Amount of the total principal payments made during the annual reporting period.
The nine-digit unique securities identifier assigned to the debt instrument.
The earliest date, before maturity, on which the issuer can call the outstanding debt instrument for repayment or conversion to equity, which may be presented in a variety of ways (year only, month and year, day, month and year, quarter, etc.).
The latest date, before maturity, on which the issuer can call the outstanding debt instrument for repayment or conversion to equity, which may be presented in a variety of ways (year only, month and year, day, month and year, quarter, etc.).
Description of a feature that permits the issuer of the debt to repay or convert it before the stated maturity date (early retirement date). The description should include the call price, the period that the issuer can call the debt, including the earliest call date, and other significant terms of the call feature, which may include the debt holders' ability to convert the debt to equity if the call option is exercised and contingent events that trigger the issuer's ability to call the debt.
Including current and noncurrent portions, aggregate carrying amount of long-term borrowings as of the balance sheet date before deducting unamortized discount or premiums (if any). May include notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt, which had initial maturities beyond one year or beyond the normal operating cycle, if longer.
Discussion of whether the debt instrument is secured or unsecured, and, if secured, a description of the collateral and guarantees required or provided.
Fees associated with providing collateral for the debt instrument.
Amount of a favorable spread to a debt holder between the amount of debt being converted and the value of the securities received upon conversion. This is an embedded conversion feature of convertible debt issued that is in-the-money at the commitment date.
The ratio applied to the debt for purposes of determining the number of shares of the equity security into which the debt will be converted.
The earliest date on which the debt instrument can be converted into equity, which may be presented in a variety of ways (for example, (year only, month and year, day, month and year, quarter).
The latest date on which the debt instrument can be converted into equity, which may be presented in a variety of ways (for example, (year only, month and year, day, month and year, quarter).
The number of equity instruments that the holder of the debt instrument would receive if the debt was converted to equity.
Description of the conversion terms of a debt instrument which may include the conversion ratio (including all potential conversion ratios if contingently adjustable), type of debt or equity security into which the debt is convertible, the dollars of debt or the number of shares into which the instrument is convertible (or potentially convertible into), the conversion period, any contingencies associated with the conversion terms, and the existence and amount of a beneficial conversion feature.
Description of the type of equity security or securities into which conversion will be made (for example, common stock or preferred shares)
States whether the entity was in compliance with the debt covenants throughout the reporting period, and describes facts and circumstances of any compliance failure.
Description of minimum financial levels (for example, tangible net worth and working capital) and achievement of certain financial ratios (for example, working capital ratio and debt service coverage ratio), and adherence to certain clauses which generally require or restrict certain actions (for example, entering into a debt arrangement with equal or greater seniority, and selling or discontinuing a certain business segment or material subsidiary) to be in compliance with the covenant clauses of the debt agreement. May also include a discussion of the adverse consequences that would result if the entity violates or fails to satisfy the covenants.
Description of the credit rating indicative of likelihood of repayment of the debt instrument given by a credit rating agency (for example, Standard and Poor's, Moody's, Fitch).
Description of the type of currency in which the debt instrument is required to be repaid.
Date that the debt agreement requires the first payment to be made, which may be presented in a variety of ways (year, month and year, day, month and year, quarter, etc.).
Decrease for amounts of indebtedness forgiven by the holder of the debt instrument.
Decrease for amounts repaid on the debt instrument for the period.
Identification of the lender and information about a contractual promise to repay a short-term or long-term obligation, which includes borrowings under lines of credit, notes payable, commercial paper, bonds payable, debentures, and other contractual obligations for payment. This may include rationale for entering into the arrangement, significant terms of the arrangement, which may include amount, repayment terms, priority, collateral required, debt covenants, borrowing capacity, call features, participation rights, conversion provisions, sinking-fund requirements, voting rights, basis for conversion if convertible and remarketing provisions. The description may be provided for individual debt instruments, rational groupings of debt instruments, or by debt in total.
The stated principal amount of the debt instrument at time of issuance, which may vary from the carrying amount because of unamortized premium or discount.
Estimated fair value of the debt instrument at the balance-sheet date.
Description of the method used to determine the current fair value of the debt instrument as of the balance-sheet date and any significant assumptions used in such determination.
Description of a fee associated with the debt instrument, including a commitment fee on unborrowed portions of a lender's total contractual commitment.
Amount of the fee that accompanies borrowing money under the debt instrument.
Description of when a fee associated with a debt instrument is required to be paid (for example, quarterly, annually, or monthly).
Description of the frequency of periodic payments (monthly, quarterly, annual).
Increase for accrued, but unpaid interest on the debt instrument for the period.
Increase for additional borrowings on the debt instrument during the period.
Description of the increases or decreases in the carrying amount of the debt instrument for the period, and may include a discussion of any significant changes in the authorized and issued amounts of bonds, mortgages and other types of debt during the reporting period.
Net increase or decrease in the carrying amount of the debt instrument for the period.
Net increase or decrease in the carrying amount of the debt instrument for the period for reasons other than accrued but unpaid interest, additional borrowings, forgiveness and repayments.
Description of any adjustments made to the stated rate to determine the effective rate.
The average effective interest rate during the reporting period.
Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium.
The effective interest rate at the end of the reporting period.
Interest rate stated in the contractual debt agreement.
Description of the interest rate as being fixed or variable, and, if variable, identification of the index or rate on which the interest rate is based and the number of points or percentage added to that index or rate to set the rate, and other pertinent information, such as frequency of rate resets.
Date when the debt instrument was issued, which may be presented in a variety of ways (year, month and year, day, month and year, quarter, etc.).
Identification of the contractual issuer of the debt instrument (for example, a subsidiary of the reporting entity).
Date when the debt instrument is scheduled to be fully repaid, which may be presented in a variety of ways (year, month and year, day, month and year, quarter, etc.).
Description of the maturity date of the debt instrument including whether the debt matures serially and, if so, a brief description of the serial maturities.
The name for the particular debt instrument or borrowing that distinguishes it from other debt instruments or borrowings, including draws against credit facilities.
Date when the debt instrument was offered for sale, which may be presented in a variety of ways (year, month and year, day, month and year, quarter, etc.).
Description of the payment terms of the debt instrument (for example, whether periodic payments include principal and frequency of payments) and discussion about any contingencies associated with the payment.
Amount of the required periodic payments including both interest and principal payments. (Consider the frequency of payment.)
Amount of the required periodic payments applied to interest. (Consider the frequency of payment.)
Amount of the required periodic payments applied to principal. (Consider the frequency of payment.)
Amount of outstanding principal due under the debt instrument at the end of the reporting period.
Description of the debt instrument's priority, or seniority, for repayment in relation to other obligations of the entity in the event of liquidation.
Description of covenants that limit or prohibit certain actions or activities without the lender's prior consent within a specified period of time or until certain specified targets are achieved for example, reduction of the debt or an increase in net worth to a specified amount).
Amount paid during the reporting period into the sinking fund.
Describes the provision of a debt agreement that requires the borrower to periodically place monies into a fund which is used to retire, typically annually, a portion of the outstanding debt.
Discussion of whether interest on the debt instrument is taxable or nontaxable at federal, state or other levels, and a description of its other tax attributes.
The amount of debt discount that was originally recognized at the issuance of the instrument that has yet to be amortized.
The amount of debt premium that was originally recognized at the issuance of the instrument that has yet to be amortized.
Amount of unused borrowing capacity under the long-term financing arrangement that is available to the entity as of the balance-sheet date.
Description of unused borrowing capacity under the debt instrument and conditions under which the commitment can be withdrawn by the lender.
Amount of commitment fees for the unused borrowing capacity under the long-term financing arrangement that is available to the entity.
Information about specific debt instruments or borrowings, including draws against credit facilities.
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.
A table or schedule providing information pertaining to long-term debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the company, if longer.
The cash outflow paid to third parties in connection with debt origination, which will be amortized over the remaining maturity period of the associated long-term debt.
An obligation resulting from borrowing money.
Represents the charge against earnings during the period for commitment fees and debt issuance expenses.
The cash outflow for cost incurred in the modification of term of existing debt agreement in order for the entity to achieve some advantage.
Types of debt securities.
Amount of debtor-in-possession borrowings outstanding.
Date that debtor-in-possession financing was approved by bankruptcy court.
Description of debtor-in-possession financing arrangement, including types of borrowing, restrictions on usage, borrowing costs and repayment terms.
Fee on unused borrowings under debtor-in-possession financing arrangement.
Interest rate on outstanding borrowings under debtor-in-possession financing arrangement.
Amount of letters of credit outstanding under debtor-in-possession financing arrangement.
Description of uses of debtor-in-possession financing.
Available additional borrowings under debtor-in-possession financing arrangement.
Amount of reorganization items related to debtor-in-possession facility financing costs.
Amount of reorganization items related to discharge of claims and liabilities upon emergence from bankruptcy.
Amount of reorganization items related to employee related charges.
Amount of reorganization items related to impairment loss.
Amount of reorganization items related to interest income on accumulated cash.
Amount of reorganization items related to legal and advisory professional fees related to entities in bankruptcy.
Amount of reorganization items related to net (gain) loss on asset sales.
Amount of reorganization items related to net (gain) loss on rejection of leases.
Amount of reorganization items related to net (gain) loss on settlement of other claims for entities in bankruptcy.
Amount of other reorganization items.
Amount of reorganization items related to pension and other postretirement related charges.
Amount of reorganization items related to the provision for expected allowed claims.
Amount of reorganization items related to retiree related charges.
Amount recognized from the revaluation of assets and liabilities.
Amount of reorganization items related to revaluation of customer-related obligations such as, for example, changes in frequent flyer obligations in the airline industry.
Amount of write-off of deferred financing costs and debt discounts related to prepetition debt obligations.
Decommission fund to pay for the costs of decontaminating and decommissioning of facilities through collection of revenues derived from utility assessments and government appropriations. Decommission fund investment for the process whereby a power station, at the end of its economic life, is taken permanently out of service and its site made available for other purposes. In the case of a nuclear station this comprises three different states of clearance. Immediately after the final closure, radioactive material such as nuclear fuel and operational waste is removed and the buildings surrounding the reactor shield are dismantled and finally the reactor itself is dismantled.
Amount of a decommissioning liability associated with a legal obligation that a firm incurs when it constructs or operates an asset that must eventually be withdrawn from active service. This may include operating assets such as nuclear power plants or shipping vessels.
Describes decommissioning trust assets. May include disclosures such as the purpose of the funds, funding requirements, regulatory authorities and related cost recovery aspects.
Discloses the fair value amount of decommissioning trust assets.
The change in the discounted value of the proved oil and gas reserves due to financial transactions where reserves (minerals in place) were sold.
Total deductions and charges.
Decreases (increases) in accumulated depreciation for the period other than deductions attributed to real estate sold or written-off.
The costs of direct-response advertising whose primary purpose is to elicit sales to customers who could be shown to have responded specifically to the advertising and that results in probable future benefits and are reported as assets net of accumulated amortization.
Aggregate carrying value as of the balance sheet date of the liabilities for all deferred compensation arrangements payable beyond one year (or the operating cycle, if longer). Represents currently earned compensation under compensation arrangements that is not actually paid until a later date. For an unclassified balance sheet, represents the entire liability.
This item was removed because it can be represented as a noncurrent item or an unclassified item. Either use "DeferredCompensationLiabilityClassifiedNoncurrent" if you are representing a noncurrent value or "DeferredCompensationLiabilityCurrentAndNoncurrent" if you are representing an unclassified value.
2009-01-31
The compensation expense recognized during the period pertaining to the deferred compensation arrangement.
Description of the deferred compensation arrangement, including fixed amounts and determinable awards, or the method for determining payments and awards, the timing of such payments and awards, and any requisite service or performance criteria, as of the balance sheet date.
The amount of distributions made to the individual during the period.
The amount of payment into the fund established for purposes of making future disbursements to the individual in accordance with the terms and understanding of the deferred compensation arrangement.
Title of the individual (or the nature of the entity's relationship with the individual) who is party to the deferred compensation arrangement. Preparer may add the individual's name as well by extension.
The carrying amount of the liability as of the balance sheet date to an individual under a deferred compensation arrangement. This amount may be the result of periodic accruals made over the period of active employment, or reflect termination benefits resulting contractual terms or a death benefit.
The maximum number of shares authorized for issuance under the deferred compensation arrangement as of the balance sheet date.
The number of shares issued pursuant to the terms of the deferred compensation plan as of the balance sheet date.
Description of a share-based arrangement (such as stock options and stock awards) with an individual employee, which is generally an employment contract between the entity and a selected officer or key employee containing a promise by the employer to pay certain share-based awards at future dates, sometimes including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares issued during the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability.
Aggregate carrying value as of the balance sheet date of the liabilities for all deferred compensation arrangements payable within one year (or the operating cycle, if longer). Represents currently earned compensation under compensation arrangements that is not actually paid until a later date.
Value of stock issued under share-based plans to employees or officers which is the unearned portion; shares accounted for under the fair value method; share-based compensation cost is determined as of the grant date based on the market price of the underlying common stock and is recognized as expense over the period during which the employee is required to provide service in exchange for the award. The remaining unrecognized balance that will be recognized ratably over the life of the vesting period is a deduction of stockholders' equity. Nonpublic entities, including those entities that become public after June 15, 2005, that used the minimum value method of measuring equity share options and similar instruments shall continue to account for any portion of awards outstanding at the date of initial application using the accounting principles originally applied to those awards (either the minimum value method under FAS123 or the provisions of Opinion 25 and its related interpretive guidance).
This item was removed because it can be represented as a noncurrent item or an unclassified item. Either use "DeferredCompensationLiabilityClassifiedNoncurrentAbstract" if you are representing noncurrent values or "DeferredCompensationLiabilityCurrentAndNoncurrentAbstract" if you are representing unclassified values.
2009-01-31
Carrying amount as of the balance sheet date of assets held under deferred compensation agreements.
Net change in the amount of noncurrent deferred charges, classified as investing activities.
Note disclosure of claims held for amounts due a company. Examples include trade accounts receivables, notes receivables, loans receivables, and so forth. This element may be used as a single block of text to encapsulate the entire disclosure including data and tables.
The carrying amount as of the balance sheet date of credit card origination costs, net of both related credit card fees and accumulated amortization.
The amount of previously capitalized, net credit card origination costs charged against earnings during the reporting period, typically reflected as a reduction of revenue.
The description of deferred costs for long-term contracts and programs as of the balance sheet date. Examples include initial tooling and deferred production costs.
For a classified balance sheet, the carrying amount as of the balance sheet date of the portion of the obligations recognized for the various benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement that is payable after one year (or beyond the operating cycle if longer).
Carrying amount as of the balance sheet date of capitalized electric 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 component of total income tax expense for the period comprised of the net change during the period in the entity's domestic deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of the federally enacted tax law.
Describes the nature and amounts of deferred finance costs. These are costs relating to undertaking a financing with a third party. Such costs could involve evaluating and recording guarantees, collateral, and other security arrangements, negotiating loan terms, preparing and processing loan documents, and closing the transaction. Can also be known as deferred loan costs or deferred debt issue costs. Does not include other deferred costs or deferred (policy) acquisition costs (DAC) of insurance companies.
The component of total income tax expense for the period comprised of the net change in the entity's net foreign deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of applicable enacted tax laws of countries other than the country of domicile.
Carrying amount as of the balance sheet date of capitalized fuel costs of a regulated entity that are expected to be recoverable through rate adjustments within one year or the normal operating cycle, if longer.
Fuel costs incurred that would otherwise be charged to expense. These costs are included in allowable costs for rate making purposes and future revenue will be provided to permit recovery of such incurred costs.
Carrying amount as of the balance sheet date 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.
Current liabilities arising from deferral of gas to be purchased.
The component of income tax expense for the period representing the net change in the entity's deferred tax assets and liabilities pertaining to continuing operations.
The current portion of the aggregate tax effects as of the balance sheet date of all future tax deductions arising from temporary differences between tax basis and generally accepted accounting principles basis recognition of assets, liabilities, revenues and expenses, which can only be deducted for tax purposes when permitted under enacted tax laws; after deducting the allocated valuation allowance, if any, to reduce such amount to net realizable value. Deferred tax liabilities and assets shall be classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. A deferred tax liability or asset that is not related to an asset or liability for financial reporting, including deferred tax assets related to carryforwards, shall be classified according to the expected reversal date of the temporary difference. An unrecognized tax benefit that is directly related to a position taken in a tax year that results in a net operating loss carryforward should be presented as a reduction of the related deferred tax asset.
Represents the current portion of deferred tax liabilities, which result from applying the applicable tax rate to net taxable temporary differences pertaining to each jurisdiction to which the entity is obligated to pay income tax. A current taxable temporary difference is a difference between the tax basis and the carrying amount of a current asset or liability in the financial statements prepared in accordance with generally accepted accounting principles. In a classified statement of financial position, an enterprise shall separate deferred tax liabilities and assets into a current amount and a noncurrent amount. Deferred tax liabilities and assets shall be classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. A deferred tax liability or asset that is not related to an asset or liability for financial reporting, including deferred tax assets related to carryforwards, shall be classified according to the expected reversal date of the temporary difference.
The cumulative amount for all deferred tax liabilities as of the balance sheet date arising from temporary differences between accounting income in accordance with generally accepted accounting principles and tax-basis income that will result in future taxable income exceeding future accounting income.
Rental payments received in advance; will be earned and recognized as revenue in subsequent reporting period.
Amount of unrecognized fee revenue received at the inception of a lease that is deferred and recognized over the life of the lease.
Sum of the carrying amounts of deferred costs that are expected to be recognized as a charge against earnings in periods after one year or beyond the normal operating cycle, if longer.
The total amount of long-term liability charges that are being deferred beyond one year.
The change during the period in the entity's deferred tax assets and liabilities attributable to continuing operations as determined by applying enacted tax laws other than federal, domestic, foreign, state or local. Items affecting deferred income taxes and required to be disclosed, but not included elsewhere, would also be designated as "Other"; for example, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity and adjustments to be beginning-of-year balance of a valuation allowance because of a change in circumstance that causes a change in judgment about the realizability of the related deferred tax asset in future periods.
Net amount of deferred policy acquisition costs capitalized on contracts remaining in force as of the balance sheet date.
Total amount of policy acquisition costs capitalized during the income statement period.
Amount of deferred policy acquisition costs charged to expense in the period, generally in proportion to related revenue earned, estimated gross profits, or over the customer relationship or some other period.
Amount of amortization of deferred policy acquisition costs due to realized investment gains (losses).
Amount of amortization of deferred policy acquisition costs due to unrealized investment gains (losses).
The net change during the reporting period in the balance sheet value of capitalized sales costs that are associated with acquiring a new insurance customers.
The unamortized portion as of the balance sheet date of capitalized costs that vary with and are primarily related to the acquisition of new and renewal insurance contracts and coverages.
Describes the nature and amount of capitalized costs incurred to write or acquire insurance contracts, the basis for and methodology for capitalizing such costs, the accounting for such deferred acquisition costs (DAC) when modifications or internal replacements of related insurance contracts occur and the effect on results of operations, and the methodology and amount of amortization.
Total net increase (decrease) in changes to deferred policy acquisition costs due to one or more transactions, including amortization of costs and modifications or internal replacements of existing insurance contracts.
Costs incurred for acquired assets or services that would otherwise be charged to expense. These costs are included in allowable costs for rate making purposes and future revenue will be provided to permit recovery of such incurred costs.
The cumulative difference between the rental payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense over the term of the leased property, by the lessor or lessee, respectively. Such receivable should be reduced by allowances attributable to, for instance, credit risk associated with a lessee.
For a classified balance sheet, the cumulative difference between the rental income or payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense, by the lessor or lessee, respectively, more than one year after the balance sheet date. Such receivable should be reduced by allowances attributable to, for instance, credit risk associated with a lessee.
Amount of deferred revenue recognized for transactions arising during the current reporting period. Deferred revenue is a liability as of the balance sheet date related to a revenue producing activity for which revenue has not yet been recognized. Generally, an Entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.
Listing of deferred revenue by type of arrangement.
Consist of categories of deferred revenue by arrangement under which revenue is deferred as of the balance sheet date and is expected to be recognized as revenue within the next twelve months. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.
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.
Schedule of deferred revenue disclosure which includes the type of arrangements and the corresponding amount that comprise the current and noncurrent balance of deferred revenue as of the balance sheet date.
Description of the transaction or nature of business giving rise to deferred revenue or unearned revenue, other than annual membership fees. Deferred revenue is a liability related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.
Description and amounts of deferred revenues at the end of the reporting period, and description and amounts of significant changes that occurred during the reporting period. Deferred revenue is a liability as of the balance sheet date related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP. This element may be used as a single block of text to encapsulate the entire deferred revenue disclosure including data and tables.
The net addition or reduction in the carrying amount of deferred revenue during the reporting period.
Amount of previously reported deferred or unearned revenue that was recognized as revenue during the period. Deferred revenue is a liability related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.
Amount of refund payments made to customers during the period that was previously reported as deferred revenue. Deferred revenue is a liability as of the balance sheet date related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.
Description of significant increases or decreases in the carrying amount of deferred revenue during the period. Deferred revenue is a liability related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.
The amount of deferred sales inducement costs capitalized during the period.
Amount of any adjustments, including write-offs and the effect of dispositions and internal replacements of contracts, that increases or decreases the gross carrying amount of deferred sales inducements.
The amount of deferred sales inducement costs charged against earnings during the period.
Discloses the amount of deferred sales inducement costs capitalized and amortized for each period presented and the unamortized balance as of each balance sheet date.
The unamortized carrying amount of deferred sales inducement costs as of the balance sheet date.
Sum of the carrying amounts as of the balance sheet date of deferred costs capitalized at the end of the reporting period that are expected to be charged against earnings within one year or the normal operating cycle, if longer.
The component of total income tax expense for the period comprised of the net change in the entity's state and local deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of the applicable enacted tax laws.
Carrying amount as of the balance sheet date of capitalized storm costs of a regulated entity that are expected to be recoverable through rate adjustments within one year or the normal operating cycle, if longer.
Carrying amount as of the balance sheet date of capitalized storm costs of a regulated entity that are expected to be recoverable through rate adjustments after one year or beyond the normal operating cycle, if longer.
For entities that net deferred tax assets and tax liabilities, represents the net amount of deferred tax assets (after reduction for valuation allowance) and liabilities as of the balance sheet date, which result from applying the applicable enacted tax rate to net temporary differences and carryforwards pertaining to assets or liabilities that are classified as current in the financial statements, or that are expected to reverse in the next twelve months (or normal operating cycle, if longer). A temporary difference is a difference between the tax basis of an asset or liability and its carrying amount in the financial statements prepared in accordance with generally accepted accounting principles that will reverse in ensuing periods. In a classified statement of financial position, an enterprise shall separate deferred tax liabilities and assets into a current amount and a noncurrent amount. Deferred tax liabilities and assets shall be classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. A deferred tax liability or asset that is not related to an asset or liability for financial reporting, including deferred tax assets related to carryforwards, shall be classified according to the expected reversal date of the temporary difference.
The tax effect as of the balance sheet date of the amount of future tax deductions arising from capital losses in excess of statutory limitations in historical filings, and which can only be utilized if sufficient tax-basis income is generated in future periods and providing tax laws continue to allow such utilization.
The tax effect as of the balance sheet date of the amount of future tax deductions arising from contributions in excess of statutory limitations in historical filings, and which can only be realized if sufficient tax-basis income is generated in future periods to enable deductions to be taken and providing tax laws continue to allow such deductions.
The tax effect as of the balance sheet date of the amount of the estimated future tax reduction attributable to a gain reported only for tax purposes on sale and leaseback transactions in accordance with enacted tax laws that will be recognized only under generally accepted accounting principles in a future period.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions attributable to income recognized only for tax purposes and which will reverse when recognized under generally accepted accounting principles.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions attributable to derivative instruments which can only be deducted for tax purposes when losses on such instruments are realized, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax reductions attributable to the difference between the tax basis and the generally accepted accounting principles basis of a company's equity method investment which will decrease future taxable income when such basis difference reverses.
The sum of the tax effects as of the balance sheet date of the amounts of all future tax deductions arising from temporary differences between tax basis and generally accepted accounting principles basis recognition of assets, liabilities, revenues and expenses, which can only be deducted for tax purposes when permitted under enacted tax laws ( before the valuation allowance, if any, to reduce such sum amount to net realizable value). Includes any tax benefit realized in deferred tax assets for significant impacts of tax planning strategies.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions attributable to hedging transactions which can only be deducted for tax purposes when losses from such transactions are realized, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions attributable to in-process research and development costs expensed in connection with a business combination which can only be deducted for tax purposes when enacted tax laws enable the deduction to be taken, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions attributable to inventory related items which can only be realized if sufficient taxable income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax reductions attributable to a difference between the tax basis and the generally accepted accounting principles basis of a company's investment in its wholly-owned subsidiaries which will decrease future taxable income when such basis difference reverses.
For entities that net deferred tax assets and tax liabilities, represents the unclassified net amount of deferred tax assets and liabilities as of the balance sheet date, which result from applying the applicable enacted tax rate to net temporary differences and carryforwards pertaining to assets or liabilities. A temporary difference is a difference between the tax basis of an asset or liability and its carrying amount in the financial statements prepared in accordance with generally accepted accounting principles that will reverse in ensuing periods.
For entities that net deferred tax assets and tax liabilities, represents the net amount of deferred tax assets (after reduction for valuation allowance) and liabilities as of the balance sheet date, which result from applying the applicable enacted tax rate to net temporary differences and carryforwards pertaining to assets or liabilities that are classified as noncurrent in the financial statements, or that are expected to reverse after the next twelve months (or beyond the normal operating cycle, if longer). A temporary difference is a difference between the tax basis of an asset or liability and its carrying amount in the financial statements prepared in accordance with generally accepted accounting principles that will reverse in ensuing periods. In a classified statement of financial position, an enterprise shall separate deferred tax liabilities and assets into a current amount and a noncurrent amount. Deferred tax liabilities and assets shall be classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. A deferred tax liability or asset that is not related to an asset or liability for financial reporting, including deferred tax assets related to carryforwards, shall be classified according to the expected reversal date of the temporary difference.
The aggregate tax effects as of the balance sheet date of all future tax deductions arising from temporary differences between tax basis and generally accepted accounting principles basis recognition of assets, liabilities, revenues and expenses, which can only be deducted for tax purposes when permitted under enacted tax laws; net of deducting the allocated valuation allowance, if any, to reduce such amount to net realizable value.
The sum of the tax effects as of the balance sheet date of the amount of excesses of tax deductions over gross income in a year which cannot be used on the tax returns in the current year but can be carried forward to reduce taxable income or income taxes payable in a future year, for which there must be sufficient tax-basis income to utilize a portion or all of the carryforward amount to realize the deferred tax asset.
The tax effect as of the balance sheet date of the amount of excess of tax deductions over gross income in a year which cannot be used on the tax return of the country of domicile in the current year but can be carried forward to reduce taxable income or income taxes payable in a future year, for which there must be sufficient tax-basis income to utilize a portion or all of the carryforward amount to realize the deferred tax asset.
The tax effect as of the balance sheet date of the amount of excess of tax deductions over gross income in a year which cannot be used on the tax return of a country outside the country of domicile in the current year but can be carried forward to reduce taxable income or income taxes payable in a future year, for which there must be sufficient tax-basis income to utilize a portion or all of the carryforward amount to realize the deferred tax asset.
The tax effect as of the balance sheet date of the amount of excess of tax deductions over gross income in a year which cannot be used on the tax return of a state or local jurisdiction in the current year but can be carried forward to reduce taxable income or income taxes payable in a future year, for which there must be sufficient tax-basis income to utilize a portion or all of the carryforward amount to realize the deferred tax asset.
The tax effect as of the balance sheet date of the amount of estimated future tax deductions arising from other temporary differences not otherwise specified in the taxonomy.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from unrealized losses on items in other comprehensive income which can only be deducted for tax purposes when the losses are realized, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of future tax deductions arising from other loss carryforwards the nature of which is not otherwise listed in the existing taxonomy, which arose from losses in excess of statutory limitations in historical filings, and which can only be utilized if sufficient tax-basis income is generated in future periods and providing tax laws continue to allow such deductions.
The tax effect as of the balance sheet date of the amount of future tax deductions arising from tax carryforwards not otherwise specified in the taxonomy and which can only be utilized if sufficient tax-basis income is generated in future periods and providing tax laws continue to allow utilization.
The tax effect as of the balance sheet date of the amount of future tax deductions arising from all unused tax credit carryforwards which have been reduced by a valuation allowance.
The tax effect as of the balance sheet date of the amount of future tax deductions arising from unused alternative minimum tax credit carryforwards; a tax credit carryforward is the amount by which tax credits available for utilization exceeded statutory limits on inclusion in historical filings, and which can only be utilized if sufficient tax-basis income is generated in future periods and providing tax laws continue to allow such utilization.
The tax effect as of the balance sheet date of the amount of future tax effects arising from unused foreign tax credit carryforwards which will decrease future taxable income if applied in future years; a tax credit carryforward is the amount by which tax credits available for utilization exceeded statutory limits on inclusion in historical filings, and which can only be utilized if sufficient tax-basis income is generated in future periods and providing tax laws continue to allow such utilization.
The tax effect as of the balance sheet date of the amount of future tax deductions arising from unused general business tax credit carryforwards. The general business tax credits are the sum of numerous tax credits which include, but are not limited to, investment tax , alcohol fuels, low income housing, alternative fuels, alternative motor vehicles, hurricane relief, disabled access, renewable resources electricity production, employer social security, orphan drug, new markets, employer provided child care facilities and services, biodiesel fuels, low sulfur diesel fuel production, distilled spirits, and the advanced nuclear power facilities credit. A tax credit carryforward is the amount by which tax credits available for utilization exceeded statutory limits on inclusion in historical filings. They can only be utilized if sufficient tax-basis income is generated in future periods and providing tax laws continue to allow such utilization.
The tax effect as of the balance sheet date of the amount of future tax deductions arising from unused tax credit carryforwards of a nature not otherwise listed in the existing taxonomy. A tax credit carryforward is the amount by which tax credits available for utilization exceeded statutory limits on inclusion in historical filings, and which can only be utilized if sufficient tax-basis income is generated in future periods and providing tax laws continue to allow such utilization.
The tax effect as of the balance sheet date of the amount of future tax deductions arising from unused research tax credit carryforwards; a tax credit carryforward is the amount by which tax credits available for utilization exceed statutory limitations for inclusion in historical filings, and which can only be utilized if sufficient tax-basis income is generated in future periods and providing tax laws continue to allow such utilization.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from currently nondeductible expenses pertaining to increases in liabilities and loss reserves, which can only be deducted for tax purposes when such expenses are actually incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The sum of the tax effects as of the balance sheet date of the amount of the estimated future tax deductions arising from all employee compensation and benefits costs, which can only be deducted for tax purposes when the actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from vacation and other compensated absence costs (such as sick days, personal days), which can only be deducted for tax purposes when actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from employee benefit costs not otherwise specified in the taxonomy, which can only be deducted for tax purposes when actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from employee bonuses, and which is more likely than not to be realized if sufficient taxable income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from employee compensation costs, which can only be deducted for tax purposes when actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from forms of compensation and benefit costs not otherwise specified in the taxonomy, which can only be deducted for tax purposes when actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from pension costs, which can only be deducted for tax purposes when actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of estimated future tax deductions arising from postretirement benefits, which can only be deducted for tax purposes when actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from future severance payments, which can only be deducted for tax purposes when actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from share-based compensation costs, which can only be deducted for tax purposes when actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from other provisions, reserves, allowances, and liabilities, which are not otherwise reflected in deferred taxes in the taxonomy, which can only be deducted for tax purposes when relevant losses are realized or actual obligations are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from all currently nondeductible expenses reflected in all reserves and accrued liabilities, which can only be deducted for tax purposes when relevant losses are realized or relevant obligations are actually incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from currently nondeductible expenses in accrued liabilities, which can only be deducted for tax purposes when such items are actually incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from estimated losses reflected in the allowance for doubtful accounts, which can only be deducted for tax purposes when actual bad debts are known, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from estimated costs required to satisfy asset retirement obligations, which can only be deducted for tax purposes when relevant costs (such as closure and postclosure costs) are actually incurred, and which can only be realized if sufficient tax basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from estimated contingency reserves not otherwise listed in the existing taxonomy, which can only be deducted for tax purposes when the relevant losses are actually incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from deferred rent, which can only be deducted for tax purposes when rent escalations actually take effect, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. Deferred rent generally arises as a result of straight-lining minimum rent over the term of a lease when minimum rent escalates from time to time over such term.
The tax effect as of the balance sheet date of the amount of the amount of the estimated future tax deductions arising from estimated impairment losses, which can only be deducted for tax purposes when impaired assets are sold or otherwise disposed of, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from estimated loss from legal settlements, which can only be deducted for tax purposes when actual litigation losses are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from estimates of loss reserves, other than estimated credit losses, which can only be deducted for tax purposes when actual losses are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from currently nondeductible expenses in other reserves and accruals not otherwise listed in the existing taxonomy, which can only be deducted for tax purposes when such liabilities are actually incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from estimated policyholder reserves, which will be deductible from future taxable income when actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the tax deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from the provision for loan losses, which can only be deducted for tax purposes when actual loan losses are known, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax effects arising from all other reserves, which can only be deducted for tax purposes when losses pertaining to such reserves are actually incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The amount as of the balance sheet date of the estimated future tax deductions arising from estimates of restructuring reserve costs, which can only be deducted for tax purposes when restructuring charges are actually incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from estimated returns and allowances, which can only be deducted for tax purposes when actual returns occur and allowances are granted, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deductions to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from estimates of losses under self-insurance, which can only be deducted for tax purposes when actual losses are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from estimated warranty reserves, which can only be deducted for tax purposes when warranty losses are actually incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from unrealized losses on foreign currency transactions which can only be deducted for tax purposes when the losses are realized, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.
The sum of the portions of deferred tax assets as of the balance sheet date for which, based on the weight of available evidence, it is more likely than not will not be realized through future reductions of tax-based income.
The amount as of the balance sheet date of the estimated future tax effects attributable to items expensed for tax purposes but capitalized in conformity with generally accepted accounting principles, which will reverse in future periods when amortization of such capitalized costs cannot be deducted for tax purposes.
The amount as of the balance sheet date of the estimated future tax effects attributable to interest costs expensed for tax purposes but capitalized in conformity with generally accepted accounting principles, which will reverse in future periods when amortization of such capitalized costs cannot be deducted for tax purposes.
The amount as of the balance sheet date of the estimated future tax effects attributable to inventory-related costs expensed for tax purposes but capitalized in conformity with generally accepted accounting principles, which will reverse in future periods when inventory is sold but such capitalized costs cannot be deducted for tax purposes.
The amount as of the balance sheet date of the estimated future tax effects attributable to the difference between the methods used to account for capitalized patent costs for tax purposes and under generally accepted accounting principles.
The amount as of the balance sheet date of the estimated future tax effects attributable to research and development costs expensed for tax purposes but capitalized in conformity with generally accepted accounting principles, which will reverse in future periods when amortization of such capitalized costs cannot be deducted for tax purposes.
The amount as of the balance sheet date of the estimated future tax effects attributable to the difference between the methods used to account for capitalized software for tax purposes and under generally accepted accounting principles.
The amount as of the balance sheet date of the estimated future tax effects attributable to the difference between the methods used to account for deferred financing costs for tax purposes and under generally accepted accounting principles which will increase future taxable income when such difference reverses.
The amount as of the balance sheet date of the estimated future tax effects attributable to policy acquisition costs being expensed for tax purposes but capitalized in conformity with generally accepted accounting principles, which will reverse in future periods when amortization of such capitalized costs cannot be deducted for tax purposes.
The amount as of the balance sheet date of the estimated future tax effects attributable to other costs not otherwise specified in this taxonomy that were expensed for tax purposes but capitalized in conformity with generally accepted accounting principles, which will reverse in future periods when amortization of such capitalized costs cannot be deducted for tax purposes.
The amount as of the balance sheet date of the estimated future tax effects attributable to differences between the methods used to account for financing arrangements for tax purposes and under generally accepted accounting principles which will increase future taxable income when such differences reverse.
The cumulative amount of the estimated future tax effects attributable to the difference between the tax basis of goodwill and intangible assets and the basis of goodwill and intangible assets computed in accordance with generally accepted accounting principles. The difference in basis, whether due to amortization or other reasons, will increase future taxable income when such difference reverses.
The cumulative amount of the estimated future tax effects attributable to the difference between the tax basis of tax-deductible goodwill and the basis of goodwill computed in accordance with generally accepted accounting principles. The difference in basis will increase future taxable income when such difference reverses.
The cumulative amount of the estimated future tax effects attributable to the difference between the tax basis of intangible assets and the basis of intangible assets computed in accordance with generally accepted accounting principles. The difference in basis, whether due to amortization or other reasons, will increase future taxable income when such difference reverses. Intangible assets include, but are not limited to, assets such as patents, trademarks and customer lists.
The cumulative amount of all deferred tax liabilities, which result from applying the applicable tax rate to net taxable temporary differences pertaining to each jurisdiction to which the entity is obligated to pay income tax. A taxable temporary difference is a difference between the tax basis and the carrying amount of an asset or liability in the financial statements prepared in accordance with generally accepted accounting principles that will result in taxable amounts in one or more future periods.
The amount as of the balance sheet date of the estimated future tax effects attributable to differences between the methods used to account for leasing arrangements for tax purposes and under generally accepted accounting principles which will increase future taxable income when such differences reverse.
The amount as of the balance sheet date of the estimated future tax effects attributable to the difference between the tax basis and the basis of capitalized servicing rights in accordance with generally accepted accounting principles.
The cumulative amount of the estimated future tax effects attributable to other temporary differences not otherwise specified in this taxonomy that were expensed for tax purposes but capitalized in conformity with generally accepted accounting principles, or which were recognized as revenue under GAAP but not for tax purposes, which will reverse in future periods.
The amount as of the balance sheet date of the estimated future tax effects arising from unrealized gain on items included in other comprehensive income which will increase future taxable income when such gain is realized.
The amount as of the balance sheet date of the estimated future tax effects attributable to the difference between the tax basis of other long-lived assets and the basis of long-lived assets computed in accordance with generally accepted accounting principles. The basis difference, whether due to impairment charges or other reasons, will increase future taxable income when it reverses.
The amount as of the balance sheet date of the estimated future tax effects attributable to the difference between the tax basis of pension liabilities funded in advance and the basis of a prepaid pension asset determined in accordance with generally accepted accounting principles. The difference in basis of such costs will increase future taxable income when such basis difference reverses. (Prepaid pension costs represented the cumulative employer's contributions in excess of net pension cost recognized, before the adoption of the recognition provisions of FAS 158. Under FAS 158, prepaid pension costs are no longer recognized in the statement of financial position.)
The amount as of the balance sheet date of the estimated future tax effects attributable to the difference between the tax basis and the basis in accordance with generally accepted accounting principles of regulatory assets which will increase future taxable income when such basis difference reverses.
The amount as of the balance sheet date of the estimated future tax effects attributable to the difference between the tax basis and the basis in accordance with generally accepted accounting principles of interests in financial instruments continued to be held after a sale or transfer of related financial instruments which will increase future taxable income when such difference reverses.
The amount as of the balance sheet date of the estimated future tax effects arising from revenue or other income not otherwise listed in the existing taxonomy that is included in accounting income in conformity with generally accepted accounting principles but excluded from tax-basis income, which will increase future taxable income when such income is recognized for tax purposes.
The amount as of the balance sheet date of the estimated future tax effects attributable to undistributed earnings of subsidiaries and other recognized entities in countries outside the country of domicile which will increase future taxable income when such earnings are distributed into the country of domicile.
The amount as of the balance sheet date of the estimated future tax effects arising from unrealized gains on foreign currency transactions that were recognized as income in the period.
Represents the noncurrent portion of deferred tax liabilities, which result from applying the applicable tax rate to net taxable temporary differences pertaining to each jurisdiction to which the entity is obligated to pay income tax. A noncurrent taxable temporary difference is a difference between the tax basis and the carrying amount of a noncurrent asset or liability in the financial statements prepared in accordance with generally accepted accounting principles. In a classified statement of financial position, an enterprise shall separate deferred tax liabilities and assets into a current amount and a noncurrent amount. Deferred tax liabilities and assets shall be classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. A deferred tax liability or asset that is not related to an asset or liability for financial reporting, including deferred tax assets related to carryforwards, shall be classified according to the expected reversal date of the temporary difference.
The amount of the deferred tax liability which was not recognized because of the exceptions to comprehensive recognition of deferred taxes.
The cumulative amount of the temporary difference for which a deferred tax liability has not been provided because of the exceptions to comprehensive recognition of deferred taxes.
The name of the temporary difference for which a deferred tax liability has not been recognized because of the exceptions to comprehensive recognition of deferred taxes, specifically temporary differences related to investments in foreign subsidiaries and foreign corporate joint ventures that are essentially permanent in duration if determination of that liability is not practicable or a statement that determination is not practical, or other temporary differences such as undistributed domestic earnings, the bad debt reserve for tax purposes of a U.S. savings and loan association or other qualified thrift lender, the policyholders' surplus of a life insurance enterprise, and the statutory reserve funds of a steamship enterprise.
Assertion that the determination of the amount of the unrecognized deferred tax liability relating to a temporary difference is not practicable.
A summary of the events that would cause the temporary difference for which a deferred tax liability has not been recognized, because of the exceptions to comprehensive recognition of deferred taxes, to become taxable.
Amount and information pertinent to temporary differences for which a deferred tax liability has not been recognized because of the exceptions to comprehensive recognition of deferred taxes, by such unrecognized item.
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.
A deferred tax liability not recognized because of the exceptions to comprehensive recognition of deferred taxes, including a description of the temporary difference, events that would cause the temporary difference to become taxable, the cumulative amount of the temporary difference and the amount not recognized as a deferred tax liability or a statement that the determination of the amount of the deferred tax liability is not practicable.
The amount of the valuation allowance recorded for tax benefits that will be credited to shareholders' equity if those tax benefits subsequently become realizable. Examples include 1) adjustments of the opening balance of retained earnings for certain changes in accounting principle or a correction of an error; 2) gains and losses included in comprehensive income but excluded from net income; 3) expenditures that are deductible for income tax purposes that are reported as a reduction of shareholders' equity; 4) expenses for employee stock options recognized differently for financial reporting purposes and income tax purposes; 5) dividends paid on unallocated shares held by an ESOP that are charged to retained earnings and 6) deductible temporary differences that existed at the date of a quasi reorganization.
A description of the circumstances that resulted in a valuation allowance being recorded for tax benefits that will be credited directly to shareholders' equity in the period the tax benefits become realizable. Examples include 1) adjustments of the opening balance of retained earnings for certain changes in accounting principle or a correction of an error; 2) gains and losses included in comprehensive income but excluded from net income; 3) expenditures that are deductible for income tax purposes that are reported as a reduction of shareholders' equity; 4) expenses for employee stock options recognized differently for financial reporting purposes and income tax purposes; 5) dividends paid on unallocated shares held by an ESOP that are charged to retained earnings and 6) deductible temporary differences that existed at the date of a quasi reorganization.
The amount of the valuation allowance recorded in a business combination against deductible temporary differences for which related tax benefits will be recorded as a reduction of the acquired entity's goodwill if those tax benefits become realizable.
Describes the circumstances giving rise to a valuation allowance recorded against a deferred tax asset recognized for differences between the assigned values and the tax bases of the assets and liabilities recognized in a purchase business combination. If a valuation allowance is recognized for the deferred tax asset for an acquired entity's deductible temporary differences or operating loss or tax credit carryforwards at the acquisition date, the tax benefits for those items that are first recognized (by elimination of that valuation allowance) in financial statements after the acquisition date shall be applied (a) first to reduce to zero any goodwill related to the acquisition, (b) second to reduce to zero other noncurrent intangible assets related to the acquisition, and (c) third to reduce income tax expense. An enterprise shall disclose any portion of the valuation allowance for deferred tax assets for which subsequently recognized tax benefits will be allocated to reduce goodwill or other noncurrent intangible assets of an acquired entity.
The amount of the valuation allowance recorded in a business combination against deductible temporary differences for which related tax benefits will be recorded as a reduction of the acquired entity's other noncurrent intangible assets if those tax benefits subsequently become realizable.
The amount of the valuation allowance recorded in a business combination against deductible temporary differences for which related tax benefits will be recorded as a reduction of the acquired entity's goodwill and other noncurrent intangible assets.
Costs incurred for income taxes that would otherwise be charged to expense. These costs represent probable future revenues and are expected to be recovered from customers through the ratemaking process.
Amount of gain on the sale of property that does not qualify for gain recognition as of the balance sheet date.
The carrying amount of consideration received or receivable as of the balance sheet date on potential earnings that were not recognized as revenue in conformity with GAAP, and which are expected to be recognized as such within one year or the normal operating cycle, if longer, including sales, license fees, and royalties, but excluding interest income.
The noncurrent portion of deferred revenue amount as of balance sheet date. Deferred revenue is a liability related to a revenue producing activity for which revenue has not yet been recognized, and is not expected to be recognized in the next twelve months. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.
The name of the defined benefit pension plan or other postretirement define benefit plan, or a description of the plans grouped. Defined benefit pension plans may be grouped, for example, into US Pension Plans and Foreign Pension Plans. Aggregate of all of an employer's defined benefit pension plans and aggregate of all of an employer's other defined benefit postretirement plans unless disaggregating in groups is considered to provide useful information or is otherwise required. A US reporting entity may combine disclosures about pension plans or other postretirement benefit plans outside the United States with those for US plans unless the benefit obligations of the plans outside the United States are significant relative to the total benefit obligation and those plans use significantly different assumptions. Defined benefit plans based in the home country of a non-US entity that prepares financial statements in conformity with US generally accepted accounting principles (GAAP) represent the domestic plans of that foreign entity.
General information regarding defined benefit plans. A defined benefit pension plan is a plan that defines an amount of pension benefit to be provided, usually as a function of one or more factors such as age, years of service, or compensation. An other postretirement defined benefit plan is an arrangement that is mutually understood by an employer and its employees, whereby an employer undertakes to provide its employees with benefits other than pensions, after they retire in exchange for their services over a specified period of time, upon attaining a specified age while in service, or a combination of both. Any plan that is not a defined contribution plan is a defined benefit plan. General descriptive information about the employer's defined benefit plans, including employee groups covered, type of benefit formula, type of benefits, cost sharing arrangements, funding policy, types of assets held, and significant nonbenefit liabilities, if any. Also includes information pertaining to multiple employer plans, which are accounted for as single-employer plans.
The amount of the cost recognized during the period for defined contribution plans.
Explanation of significant reductions in the period of other assets (current, noncurrent, or unclassified).
This is the principal amount of loans (across all types of loans) that are overdue in payment by a set number of days.
Accounts that may or may not bear interest and that depositor is entitled to withdraw at anytime without prior notice. Checking and negotiable order of withdrawal (NOW) accounts are the most common forms of demand deposits.
Carrying amount as of the balance sheet date of capitalized costs of a regulated entity, consisting of the planning, implementing, and monitoring activities which are designed to encourage consumers to modify their level and pattern of energy usage, which are expected to be recoverable through rate adjustments after one year or beyond the normal operating cycle, if longer.
Carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies to which the entity holds the title and uses for the specific purpose of showing the benefits and features of the entity's products to existing or potential customers.
Description of a demutualization by an insurance entity which might include the date; the plan of conversion or demutualization; description of the conversion from a mutual to a stock entity; the names of the entities involved including any changes in entity names, mergers or reorganizations; formation of a Mutual Insurance Holding Company (MIHC); policyholder compensation including an indication of the disposition of the membership interests (extinguished), a description of the consideration received by the policyholders (for example cash, stock and policy credits); the amount and nature of the costs of the demutualization, method of income recognition and presentation of assets and the establishment of a closed block.
Description of a demutualization by an insurance entity which might include the date; the plan of conversion or demutualization; description of the conversion from a mutual to a stock entity; the names of the entities involved including any changes in entity names, mergers or reorganizations; formation of a Mutual Insurance Holding entity (MIHC); policyholder compensation including an indication of the disposition of the membership interests (extinguished), a description of the consideration received by the policyholders (for example cash, stock and policy credits); the amount and nature of the costs of the demutualization; and the establishment of a closed block.
Description of the securities issued, the price per share or unit, the quantity of shares or units issued, the amount of gross proceeds, the offering costs, the amount of net proceeds, and the use of net proceeds.
The proceeds received by an insurance entity after deducting offering and other costs of securities issued and after policy credits, in connection with its conversion from a mutual form of ownership to a stock entity.
The price per share or unit times the number of shares or units issued in an insurance entity stock offering in connection with its conversion from a mutual form of ownership to a stock entity. Amount is gross, before offering costs.
The balance credited to policyholders (in lieu of cash or securities) by an insurance entity in connection with its conversion from a mutual form of ownership to a stock entity.
Cost of offering shares or units in an insurance entity stock offering in connection with its conversion from a mutual form of ownership to a stock entity.
The share or unit price of securities issued in an insurance entity stock offering in connection with its conversion from a mutual form of ownership to a stock entity.
The number of shares or units issued in an insurance entity stock offering in connection with its conversion from a mutual form of ownership to a stock entity.
The noncash expense charged against earnings to recognize the consumption of natural resources that are not part of an entity's cost of goods sold.
Identifies the nature of the deposit by virtue of its name, such as security deposit.
The carrying amount of the asset transferred to a third party to serve as a deposit, which typically serves as security against failure by the transferor to perform under terms of an agreement.
The net remaining carrying amount of recorded deposit assets or liabilities charged against earnings pertaining to the expiration of coverage provided by the underlying deposit contracts.
On contracts that transfer only significant underwriting risk, description of an adjustment in the carrying amount of recorded deposit assets or liabilities resulting from a change in the underlying assumptions on which calculation of the initial amount of expected recoveries (in other words, the initial amount of the deposit asset or liability) had been based.
The increase or decrease during the period in deposit assets or liabilities resulting from a change in the interest accrual assumption on which calculation of the initial amount of expected recoveries (in other words, the initial amount of the deposit asset or liability) had been based.
The increase or decrease in deposit assets or liabilities resulting from a change in an assumption pertaining to present value of expected cash flows of the arrangement and which resulted in an adjustment of earnings.
The increase or decrease in deposit assets or liabilities resulting from additions during the period in the amount initially recognized for expected recoveries, which is attributable to a change in factors used to determine present value of cash flows of the arrangement from those used in the calculation of the initial amount of expected recoveries (in other words, the initial amount of the deposit asset or liability).
The increase or decrease in deposit assets or liabilities resulting from reductions during the period in the amount initially recognized for expected recoveries, which is attributable to a change in factors used to determine present value of cash flows of the arrangement from those used in the calculation of the initial amount of expected recoveries (in other words, the initial amount of the deposit asset or liability).
Describes an insurance entity's accounting policies pertaining to the treatment of funds received from or paid to insureds, insurers and reinsurers on contracts for which the criteria for transferring or assuming insurance risk has not been satisfied by the insurer or reinsurer.
Carrying amount of assets as of the balance sheet date pertaining to amounts paid by the insured (including a ceding company) under insurance or reinsurance contracts for which insurance risk is not transferred.
Description of the characteristics of contracts treated as deposits for which assets are recorded as of the balance sheet date.
Description of the characteristics of contracts treated as deposits for which liabilities are recorded as of the balance sheet date.
Carrying amount of liabilities as of the balance sheet date pertaining to amounts received by the insurer or reinsurer from the insured (including a ceding company) under insurance or reinsurance contracts for which insurance risk is not transferred.
Amount of accrued but unpaid interest on deposit liabilities.
Amount of securities, mortgage loans, or other financial instruments pledged as collateral for deposits.
Description of deposits held by the entity for which there are securities, mortgage loans, or other financial instruments pledged as collateral for the deposits.
Description of the deposits held by the entity, which may include a description of the types and repayment terms of the deposits, the accounting policy for the deposits and the amount of the liabilities recognized for the deposits.
This element may be used as a single block of text to encapsulate the entire disclosure for deposit liabilities including data and tables. It may include a description of the entity's deposit liabilities, the aggregate amount of time deposits (including certificates of deposit) in denominations of $100,000 or more at the balance sheet date; the aggregate amount of any demand deposits that have been reclassified as loan balances, such as overdrafts, at the balance sheet date; deposits that are received on terms other than those in the normal course of business, the amount of accrued interest on deposit liabilities; securities, mortgage loans or other financial instruments that serve as collateral for deposits; for time deposits having a remaining term of more than one year, the aggregate amount of maturities for each of the five years following the balance sheet date; and the weighted average interest rate for all deposit liabilities held by the entity.
Amount of deposits held by the entity that have been reclassified as loan balances receivable, such as overdrafts receivable, at the balance sheet date.
Description of deposits held by the entity that have been reclassified as loan balances receivable, such as overdrafts receivable, at the balance sheet date.
Amount of deposits held by the entity on terms other than those available in the normal course of business.
Description of deposits held by the entity on terms other than those available in the normal course of business.
The aggregate of all deposit liabilities held by the entity, including foreign and domestic, interest and noninterest bearing; may include demand deposits, saving deposits, Negotiable Order of Withdrawal (NOW) and time deposits among others.
Carrying value of amounts transferred to third parties for security purposes that are expected to be returned or applied towards payment after one year or beyond the operating cycle, if longer.
The aggregate amount of domestic time deposits (including certificates of deposits, individual retirement accounts and open accounts) in denominations of $100,000 or more.
The aggregate amount of domestic or foreign time deposits (including certificates of deposits, individual retirement accounts and open accounts) that total to less than $100,000.
The amount of money in accounts that may bear interest and that the depositor is entitled to withdraw at any time without prior notice.
The aggregate of all domestic and foreign interest-bearing deposit liabilities.
The aggregate amount of all domestic and foreign noninterest-bearing deposits liabilities held by the entity.
The current portion, due within one year or one operating cycle, if longer, of deposits held other than customer deposits.
Amount of deposits in accounts that offer many of the same services as checking accounts although transactions may be somewhat more limited, share some of the characteristics of a money market fund and are insured by the Federal government, also known as money market accounts.
Amount of deposits in interest-bearing transaction accounts at banks or savings and loans, that are restricted in regard to ownership and can usually only be held by individuals, nonprofit entities and governments. Negotiable order of withdrawal accounts differ from money market demand accounts as they typically have higher reserve requirements and no limit on the number of checks that can be written.
The amount of cash paid for deposits on goods and services during the period; excludes time deposits and deposits with other institutions, which pertain to financial service entities.
This is the amount of cash advanced as security in return for borrowing securities from another party.
The liability as of the balance sheet date to the policyholders for deposits held under the terms of insurance contracts.
The amount of cash received as security in return for loaning securities to another party.
Amount of interest bearing deposits with no stated maturity, which may include passbook and statement savings accounts and money-market deposit accounts (MMDAs).
The aggregate amount of foreign time deposits (including certificates of deposits, individual retirement accounts and open accounts) in denominations of $100,000 or more.
The amount of securities on deposit with clearing organizations and other entities which provide services necessary to operations of the Company. This item would include, for instance, securities advanced as refundable collateral for securities borrowed.
A tangible asset which benefits operations for periods greater than one year or the normal operating cycle, if longer.
The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.
The aggregate net amount of depreciation, amortization, and accretion recognized during an accounting period. As a noncash item, the net amount is added back to net income when calculating cash provided by (used in) operations using the indirect method.
The other noncash expense, not otherwise specified in the taxonomy, charged against earnings in the period to allocate the cost of tangible and intangible assets over their remaining economic lives.
For the asset that is reclassified back to held and use from held-for-sale, the gain (loss) recognized when the asset is reclassified. This represents the difference between the carrying value at the time the decision to reclassify is made and the lower of the carrying amount that the asset would have had if it had never been classified as held for sale (including consideration of depreciation expense) or the fair value on the date the decision is made.
Amount of the hedged item as of the balance sheet date related to the derivative. For example, the hedged balance on a debt instrument.
The average percentage points added to the reference rate to compute the variable rate on the group of interest rate derivatives.
Average cap rate on a group of interest rate derivatives, such as interest rate caps or collars. If market rates exceed the cap rate, a payment (receipt) is triggered on the contract.
The average cap rate on a group of price risk derivatives such as caps or collars. A payment (receipt) is triggered if the market rate exceeds the cap rate on the contract.
Average cap rate on a group of foreign currency derivatives such as caps or collars. A payment (receipt) is triggered if the market rate exceeds the cap rate on the contract.
Average floor rate on a group of foreign currency derivatives such as floors or collars. A payment (receipt) is triggered if the market rate falls below the floor rate on the contract.
Average fixed interest rate related to the group of interest rate derivatives.
Average fixed price related to the group of price risk swap derivatives.
Average floor rate on a group of interest rate derivatives, such as interest rate floor or collars. If market rates fall below the floor rate, a payment (receipt) is triggered on the contract.
The average floor rate on a group of price risk derivatives such as floors or collars. A payment (receipt) is triggered if the market rate falls below the floor rate on the contract.
The average strike price on a group of foreign currency option contracts such as put options or call options.
The average contractual rate at which a foreign currency can be purchased or sold under the terms of a group of foreign currency derivative contracts.
Average stated rate on a group of interest rate forward or futures contracts.
The average forward price on the group of price risk forward or futures contracts, such as gas futures contracts.
The average strike price on the group of price risk option contracts such as put options or call options.
The average time remaining until maturity on the group of derivatives identified.
Average fixed interest rate that will be received or paid upon exercise of a group of interest rate swaption contracts.
Average variable interest rate related to the group of interest rate derivatives.
Average variable price rate related to the group of price risk swap derivatives.
The percentage points added to the reference rate to compute the variable rate on the interest rate derivative.
Cap rate on an interest rate derivative such as an interest rate cap or collar. If market rates exceed the cap rate, a payment (receipt) is triggered on the contract.
The cap rate on a price risk derivative such as a cap or collar. A payment (receipt) is triggered if the market rate exceeds the cap rate on the contract.
Identification of the specific currency to be purchased upon settlement or exercise of the foreign currency derivative.
Identification of the specific currency to be sold upon settlement or exercise of the foreign currency derivative.
The name that identifies a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments.
Description of the hedged item related to the derivative. Includes the type of instrument hedged, contract amount, term, and so forth.
Description of the reasons for holding or issuing the derivative instrument. Includes discussion of the objective for holding the instrument, the context needed to understand that objective, and the strategy for achieving the objective.
Description of the relevant terms of the derivative. Includes the type of instrument, risk being hedged, notional amount, counterparty, inception date, maturity date, relevant interest rates, strike price, cap price, and floor price.
The reference rate for the variable rate of the interest rate derivative, such as LIBOR or the US Treasury rate and the maturity of the reference rate used, such as three months or six months LIBOR.
Cap rate on a foreign currency derivative such as a cap or a collar. A payment (receipt) is triggered if the market rate exceeds the cap rate on the contract.
Floor rate on a foreign currency derivative such as a floor or a collar. A payment (receipt) is triggered if the market rate falls below the floor rate on the contract.
Fair value of derivative asset, presented on a gross basis even when the derivative instrument is subject to master netting arrangements and qualifies for net presentation in the statement of financial position.
Fair value of derivative liability, presented on a gross basis even when the derivative instrument is subject to master netting arrangements and qualifies for net presentation in the statement of financial position.
Fair value as of the balance sheet date of the assets less the liabilities of a derivative or group of derivatives.
Fixed interest rate related to the interest rate derivative.
Fixed price related to the price risk swap derivative.
Floor rate on an interest rate derivative such as an interest rate floor or collar. If market rates falls below the floor rate, a payment (receipt) is triggered on the contract.
Floor rate on a price risk derivative such as a floor or a collar. A payment (receipt) is triggered if the market rate falls below the floor rate on the contract.
The strike price on the foreign currency option contract such as a put option or a call option.
The contractual rate at which a foreign currency can be purchased or sold under the terms of a foreign currency derivative contract.
Stated rate on an interest rate forward or futures contract.
The forward price on the price risk forward or futures contract, such as a gas futures contract
Net increase (decrease) in the fair value of the derivative or group of derivatives included in earnings.
Increase in the fair value of the derivative or group of derivatives included in earnings in the period.
The hedge designation, if any, elected for the derivative.
High end of the range of fixed interest rates when a range is presented for a group of interest rate derivatives.
High end of the range of percentage points added to the reference rate to compute the variable rate on the group of interest rate derivatives.
The high end of the range of time remaining until maturity when a range is presented for a group of derivatives.
High end of the range of variable interest rates when a range is presented for a group of interest rate derivatives.
The date the entity entered into the derivative.
Decrease in the fair value of the derivative or group of derivatives included in earnings in the period.
Low end of the range of fixed interest rates when a range is presented for a group of interest rate derivatives.
Low end of the range of percentage points added to the reference rate to compute the variable rate on the group of interest rate derivatives.
The low end of the range of time remaining until maturity when a range is presented for a group of derivatives.
Low end of the range of variable interest rates when a range is presented for a group of interest rate derivatives.
The date the derivative matures.
The number of derivative instruments of a particular group held by the entity.
The strike price on the price risk option contract such as a put option or a call option.
The time remaining until the derivative matures.
Indicates whether the entity pays a variable or fixed price on a price risk swap.
Fixed interest rate that will be received or paid upon exercise of the interest rate swaption contract.
Description of the type of derivative instrument, such as a swap, forward, and option. Excludes the underlying risk of the instrument.
The underlying refers to the price on the security, commodity, index, or other variable specified by the contract.
Reference to the index or unit of measurement for the underlying which establishes the pricing terms of the derivative instrument. For example, the basis on the underlying for a natural gas futures contract might be the NYMEX price per million British thermal units (MMBtu).
Description of the primary underlying risk exposure associated with the derivative. For example, interest rate risk, credit risk, foreign exchange rate risk, or overall price risk.
Variable interest rate in effect as of the balance sheet date related to the interest rate derivative.
Variable price rate related to the price risk swap derivative.
Fair values as of the balance sheet date for all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments and which are expected to be converted into cash or otherwise disposed of within a year or the normal operating cycle, if longer, net of the effects of master netting arrangements.
Fair values as of the balance sheet date of all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments, net of the effects of master netting arrangements.
Fair values as of the balance sheet date of the net amount of all assets and liabilities resulting from contracts that meet the criteria of being accounted for as derivative instruments.
Fair values as of the balance sheet date of all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments which are expected to exist longer than one year or beyond the normal operating cycle, if longer, net of the effects of master netting arrangements.
Information pertinent to an understanding of a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments, by such instrument or grouping.
This element represents types of derivative financial instruments which are financial instruments or other contractual arrangements with all three of the following characteristics: (a) it has (1) one or more underlyings and (2) one or more notional amounts or payment provisions or both. Those terms determine the amount of the settlement or settlements, and, in some cases, whether or not a settlement is required; (b) it requires no initial net investment or an initial net investment that is smaller than would be required for other types of contracts that would be expected to have a similar response to changes in market factors; and (c) its terms require or permit net settlement, it can readily be settled net by a means outside the contract, or it provides for delivery of an asset that puts the recipient in a position not substantially different from net settlement. Notwithstanding the above characteristics, loan commitments that relate to the origination of mortgage loans that will be held for sale shall be accounted for as derivative instruments by the issuer of the loan commitment (that is, the potential lender).
Carrying amount as of the balance sheet date of the asset arising from derivative instruments and hedging activities, which are expected to be converted into cash or otherwise disposed of within a year or the normal operating cycle, if longer.
Carrying amount as of the balance sheet date of the assets arising from derivative contracts and hedging activities, which are expected to be converted into cash or otherwise disposed of after a year or beyond the normal operating cycle, if longer.
This element can be used to disclose the entity's entire derivative instruments and hedging activities disclosure as a single block of text. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising there from, and the amounts of and methodologies and assumptions used in determining the amounts of such items.
Fair value as of the balance sheet date of derivative instrument not designated as hedging instrument and classified as an asset.
Description of the terms of the identified derivative instrument, Includes items such as the term and strike price for an option or the term, fixed leg and variable leg for a swap.
Gain included in earnings for the period from the change in fair value of derivative instruments not designated as hedging instruments.
Net gain (loss) included in earnings for the period from the net change in fair value of derivative instrument not designated as hedging instrument.
Fair value as of the balance sheet date of derivative instrument not designated as hedging instrument and classified as a liability.
The caption on the income statement reflecting the gain (loss) on derivative instruments not designated as hedging instruments.
Loss included in earnings for the period from the change in fair value of derivative instruments not designated as hedging instruments.
Description of the purpose of the derivative not designated as a hedging instrument
Description of the risk underlying the derivative not designated as a hedging instrument. For example, interest rate risk, currency exchange risk, credit risk, or price risk.
Description of the type of derivative instrument identified. For example, swaps, swaptions, forwards.
Fair values as of the balance sheet date of all liabilities resulting from contracts that meet the criteria of being accounted for as derivative instruments, and which are expected to be extinguished or otherwise disposed of within a year or the normal operating cycle, if longer, net of the effects of master netting arrangements.
Fair values as of the balance sheet date of all liabilities resulting from contracts that meet the criteria of being accounted for as derivative instruments, and which are expected to be extinguished or otherwise disposed of after one year or beyond the normal operating cycle, if longer, net of the effects of master netting arrangements.
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.
Schedule that describes and identifies a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item.
Describes the basis at which an entity records derivatives in its statements of financial position and the entity's use of derivatives in its operations.
Describes the basis at which an entity records derivatives in its statements of financial position.
Describes how an entity determines the fair values of its derivatives, including its valuation methodology and significant assumptions used.
Describes an entity's use of derivatives in its operations, including how the entity initially designates how its derivatives will be used in its operations.
Describes an entity's accounting policy for embedded derivatives, including how such derivatives are identified and analyzed for possible separation from their host contracts.
Describes an entity's accounting policy for hedge discontinuances caused by termination of the hedging instrument, sale, extinguishment or maturity of the hedged item, or an assessment that it is no longer probable that an anticipated transaction will occur.
Describes an entity's accounting policy for derivatives designated to an anticipated transaction, when it is no longer probable that the anticipated transaction will occur.
Describes an entity's accounting policy for terminations of derivatives designated as hedges or derivatives used to affect directly or indirectly the terms, fair value, or cash flows of a designated item, and the method used to account for derivatives when the designated item matures, is sold, extinguished, or terminated.
Describes each method an entity uses to account for its derivative financial instruments and derivative commodity instruments ("derivatives"). Also describes (separately addressing derivatives entered into for trading purposes and those entered into for purposes other than trading that is interest rate derivatives, risk management, commitments): (1) the types of derivatives accounted for under each method; (2) the criteria required to be met for each accounting method used, including a discussion of the criteria required to be met for hedge accounting (for example, whether and how risk reduction, correlation, designation, and effectiveness tests are applied); and (3) the accounting method used if the criteria for hedge accounting are not met.
Describes the types of derivatives and the accounting method used by the entity for each type.
Describes an entity's accounting policy for documenting its designated hedging relationships.
Describes an entity's accounting policy for determining whether its designated hedging relationships are effective, and how hedge effectiveness and ineffectiveness is measured.
Describes an entity's accounting policy for derivatives used in hedging relationships, which may include how gains (losses) are recognized and presented in the financial statements, and amortization policies for deferred amounts.
Describes an entity's accounting policy for and use of derivatives that either were not designated as hedging instruments or do not qualify for hedge accounting.
Describes an entity's accounting policies for its derivative instruments and hedging activities. Disclosure may include: (1) Each method used to account for derivative financial instruments and derivative commodity instruments ("derivatives"); (2) the types of derivatives accounted for under each method; (3) the criteria required to be met for each accounting method used, including a discussion of the criteria required to be met for hedge or deferral accounting and accrual or settlement accounting (for example: whether and how risk reduction, correlation, designation, and effectiveness tests are applied); (4) the accounting method used if the criteria specified for hedge accounting are not met; (5) the method used to account for termination of derivatives designated as hedges or derivatives used to affect directly or indirectly the terms, fair values, or cash flows of a designated item; (6) the method used to account for derivatives when the designated item matures, is sold, is extinguished, or is terminated. In addition, the method used to account for derivatives designated to an anticipated transaction, when the anticipated transaction is no longer likely to occur; and (7) where and when derivatives, and their related gains (losses) are reported in the statement of financial position, cash flows, and results of operations and (8) an accounting policy decision to offset fair value amounts with counterparties. An entity should also consider describing its embedded derivatives, and the method(s) used to determine the fair values of derivatives and any significant assumptions used in such valuations.
Describes an entity's accounting policies for derivatives entered into for trading purposes and those entered into for purposes other than trading including where and when derivative financial instruments and derivative commodity instruments and their related gains (losses) are reported in the entity's statements of financial position, cash flows, and results of operations.
Description of the accounting for discontinuation of an foreign currency fair value hedging relationship. Includes the accounting for the hedged item and the hedging instrument after discontinuation of the hedge designation. Also includes discussion of income statement and balance sheet effects of the discontinuation and the method of amortization of any adjustments to the carrying value of hedged items (if applicable).
Description of the accounting for discontinuation of an interest rate fair value hedging relationship. Includes the accounting for the hedged item and the hedging instrument after discontinuation of the hedge designation. Also includes discussion of income statement and balance sheet effects of the discontinuation and the method of amortization of any adjustments to the carrying value of hedged items (if applicable).
Description of the accounting for discontinuation of a price risk fair value hedging relationship. Includes the accounting for the hedged item and the hedging instrument after discontinuation of the hedge designation. Also includes discussion of income statement and balance sheet effects of the discontinuation and the method of amortization of any adjustments to the carrying value of hedged items (if applicable).
Description of the accounting for interest obligations on prepetition liabilities.
General discussion of the accounting for foreign currency derivatives designated as hedging instruments in fair value hedges. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements.
General discussion of the accounting for hybrid instruments containing embedded derivative instruments. May include discussion of where the hybrid instrument and the related gain (loss) are reported in the financial statements, and discussion of the analysis resulting in the bifurcation of the hybrid instrument and whether the entity has elected to account for the contract at fair value in its entirety.
General discussion of the accounting for interest rate derivatives not designated as hedging instruments. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements.
General discussion of the accounting for price risk derivatives not designated as hedging instruments in fair value hedges. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements.
General discussion of the accounting for credit risk derivatives. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of any hedge designations used, the assessment of hedge effectiveness and measurement of hedge ineffectiveness.
General discussion of the accounting for foreign currency exchange rate derivatives. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of any hedge designations used, the assessment of hedge effectiveness and measurement of hedge ineffectiveness.
General discussion of the accounting for interest rate derivatives. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of any hedge designations used, the assessment of hedge effectiveness and measurement of hedge ineffectiveness.
General discussion of the accounting for price risk derivatives. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of any hedge designations used, the assessment of hedge effectiveness and measurement of hedge ineffectiveness.
Description of activities of the registrant.
Description of adoption, impact and effective dates of the policy to accrue sabbatical pay.
Description of items and amounts that offset the gain (loss) on foreign currency derivatives not designated as hedging instruments. Includes discussion of foreign currency instruments that are used as natural or economic hedges .
Description of items and amounts that offset the gain (loss) on foreign currency derivatives.
Description of items and amounts that offset the gain (loss) on price risk derivatives not designated as hedging instruments. Includes discussion of price risk instruments that are used as natural or economic hedges.
The entire cash and cash equivalents footnote disclosure, which may include the types of deposits and money market instruments, applicable carrying amounts, restricted amounts and compensating balance arrangements. Cash and equivalents include: (1) currency on hand (2) demand deposits with banks or financial institutions (3) other kinds of accounts that have the general characteristics of demand deposits (4) 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 maturing within three months from the date of acquisition qualify.
General discussion of the accounting for cash flow hedges. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of the assessment of hedge effectiveness and measurement of hedge ineffectiveness.
Contains all pertinent information about an entity's cash flow hedging activities.
Description of the entity's risk management policy for cash flow hedges, including a description of the items or transactions for which risks are hedged.
Description of a change in accounting for a company's defined benefit postretirement plan including any changes required by the adoption of FAS No. 158, Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans.
Description of a change (and its effects) in the measurement date for a company's defined benefit postretirement plan including any changes required by the adoption of FASB Statement No. 158, Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans.
This element may be used to capture the complete disclosure for a mortgage banking entity related to capital requirements imposed by secondary market investors or state imposed regulatory mandates. The disclosure may include: (1) a description of the minimum net worth requirements related to (a) secondary market investors and (b) state-imposed regulatory mandates; (2) actual or possible material effects of noncompliance; (3) whether the entity is in compliance with the regulatory capital requirements, including (a) the entity's required and actual net worth amounts, (b) factors that may significantly affect adequacy of net worth such as potentially volatile components of capital, qualitative factors, or regulatory mandates; and (4) possible affects of noncompliance on amounts and disclosures in the notes to the financial statements. Servicers with net worth requirements from multiple sources may disclose (1) significant servicing covenants with secondary market investors with commonly defined servicing requirements (2) any other secondary market investor where violation of the requirement would have a significant adverse effect and (3) the most restrictive third party agreement, if not included above. The disclosure may also include additional information that might be disclosed in situations where substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time.
Description of components of the derivative instruments' gain or loss, if any, excluded from the assessment of cash flow hedge effectiveness.
Description of components of the derivative instruments' gain or loss, if any, excluded from the assessment of credit risk hedge effectiveness.
Description of components of the derivative instruments' gain or loss, if any, excluded from the assessment of fair value hedge effectiveness.
Description of components of the derivative instruments' gain or loss, if any, excluded from the assessment of foreign currency cash flow hedge effectiveness.
Description of components of the derivative instruments' gain or loss, if any, excluded from the assessment of foreign currency fair value hedge effectiveness.
Description of components of the derivative instruments' gain or loss, if any, excluded from the assessment of interest rate cash flow hedge effectiveness.
Description of components of the derivative instruments' gain or loss, if any, excluded from the assessment of interest rate fair value hedge effectiveness.
Description of components of the derivative instruments' gain or loss, if any, excluded from the assessment of the ineffectiveness of a hedge of net investment in foreign operations.
Description of components of the derivative instruments' gain or loss, if any, excluded from the assessment of price risk cash flow hedge effectiveness.
Description of components of the derivative instruments' gain or loss, if any, excluded from the assessment of price risk fair value hedge effectiveness.
General discussion of the entity's credit risk derivative activities.
Description of the sources of credit risk exposure faced by the entity.
Description of the terms and benefits provided by the employer's defined contribution plans. A defined contribution plan provides benefits in return for services rendered, provides an individual account for each participant, and has terms that specify how contributions to the individual's account are to be determined rather than the amount of benefits the individual is to receive. Under a defined contribution pension plan, the benefits a participant will receive depend solely on the amount contributed to the participant's account, the returns earned on investments of those contributions, and forfeitures of other participants' benefits that may be allocated to such participant's account. A description of the plan(s) including employee groups covered, the basis for determining contributions, and the nature and effects of significant matters affecting comparability of information for all periods presented.
Description of derivative activity based on the instruments' primary underlying risk exposure such as interest rate risk, credit risk, foreign currency exchange risk, or overall price risk.
Description of the entity's objectives and strategies pertaining to the use of derivative instruments and nonderivative hedging instruments in the context of the entity's overall risk management profile, and the risks associated with the use of derivatives. Indicates the purpose of derivative instruments not used for hedging purposes. Qualitative disclosures that describe the entity's objectives and strategies for holding derivatives in the context of an entity's overall risk management profile.
Description of the method used to account for discontinued fair value hedge relationships, including identification of hedged items and hedging instruments. Includes reasons for the discontinuation of the fair value hedge and the effects of the discontinuation on the financial statements.
Description of discontinued fair value hedge relationships, including identification of hedged items and hedging instruments. Includes reasons for the discontinuation of the foreign currency fair value hedge and the effects of the discontinuation on the financial statements.
Description of discontinued fair value hedge relationships, including identification of hedged items and hedging instruments. Includes reasons for the discontinuation of the interest rate fair value hedge and the effects of the discontinuation on the financial statements.
Description of discontinued fair value hedge relationships, including identification of hedged items and hedging instruments. Includes reasons for the discontinuation of the price risk fair value hedge and the effects of the discontinuation on the financial statements.
Disclosure about a restatement of previous periods' segment information resulting from a change in the composition of the entity's reportable segments. An entity must restate earlier period segment information if it changes its internal organization structure in a manner that causes the composition of its reportable segments to change, unless restatement of the information is impracticable to do so; this impracticality exception applies on an individual item-by-item-of-disclosure basis. The entity must also disclose whether it has restated the corresponding items of segment information for earlier periods. If earlier period segment information is not restated to reflect the change in the composition of reportable segments, the entity must disclose in the year in which the change occurs segment information for the current period both on the old basis and the new basis of segmentation, unless impracticable to do so. See also the element Segment Reporting, Interim Reporting, Change in Basis of Segmentation.
Describes effects of foreign currency exchange rate changes before the financial statement date on unsettled balances. Includes consideration of changes in unsettled transactions from the date of the financial statements to the date the rate changed. If not practicable, disclose that fact.
Description of the embedded derivative instrument that was separated from its host contract and accounted for as a derivative. Includes identification of the embedded features and description of the terms of the instrument.
This element represents the required disclosure for investments accounted for under the cost-method. The carrying amount of such investments may be adjusted, for example, distributions in excess of cost (return of capital) or for other-than-temporary impairments. The cost method and lower-of-cost or market, an adaptation of the cost method, is generally followed for most investments in noncontrolled corporations, in some corporate joint ventures, and to a lesser extent in unconsolidated subsidiaries in which the Entity does not have the ability to exercise significant influence.
For all depository and lending institutions, a description of factors that may affect capital adequacy such as potentially volatile components of capital, qualitative factors, and regulatory mandates.
Disclosure for all mortgage companies, containing a description of factors that may affect adequacy of minimum net worth requirements such as potentially volatile components of capital, qualitative factors, and regulatory mandates.
General discussion of the accounting for fair value hedges. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of the assessment of hedge effectiveness and measurement of hedge ineffectiveness.
Contains all pertinent information about an entity's fair value hedging activities.
Description of the entity's risk management policy for fair value hedges. Includes a description of the items or transactions for which risks are hedged, such as interest rate risk on fixed rate debt.
General discussion of the accounting for foreign currency derivatives designated as hedging instruments in cash flow hedges. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of the assessment of hedge effectiveness and measurement of hedge ineffectiveness.
General discussion of the entity's foreign currency cash flow hedge activities.
General discussion of the entity's foreign currency derivative activities.
General discussion of the entity's activities involving foreign currency derivatives not designated as hedging instruments.
Description of the sources of foreign currency exchange rate risk exposure faced by the entity.
General discussion of the accounting for foreign currency derivatives designated as hedging instruments in fair value hedges. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of the assessment of hedge effectiveness and measurement of hedge ineffectiveness.
General discussion of the entity's foreign currency fair value hedge activities.
Describes the transactions giving rise to foreign currency transaction gains (losses). This description should include the nature of the transaction, the foreign currency involved, the accounting for the transaction, other relevant information necessary to understand the transaction and where the gain (loss) is reported either (1) in the statement of income or (2) in other comprehensive income.
Describes the nature of the translation adjustment. Includes an analysis of the change during the period in the accumulated adjustment and explanation of items creating the change.
The current carrying amount of the liability for the freestanding or embedded guarantor's obligations under the guarantee or each group of similar guarantees.
Maximum potential amount of future payments (undiscounted) the guarantor could be required to make under the guarantee or each group of similar guarantees before reduction for potential recoveries under recourse or collateralization provisions.
States the reasons why the guarantor is unable to develop an estimate of the maximum potential amount of future payments under its guarantee (or each group of similar guarantees).
Represents a description of the nature of the guarantee or each group of similar guarantees.
Describes how and under what circumstances or in connection with which transaction the guarantee or each group of similar guarantees was given and the objective of the guarantee.
Indicates, if estimable, the approximate extent to which the proceeds from liquidation of any assets held either as collateral or by third parties would be expected to cover the maximum potential amount of future payments under the guarantee or each group of similar guarantees.
Describes the nature of any recourse provisions that would enable the guarantor to recover from third parties any of the amounts paid under the guarantee (or each group of similar guarantees).
Describe the events or circumstances that would require the guarantor to perform under the guarantee or each group of similar guarantees.
Discloses whether the terms of the guarantee (or each group of similar guarantees) provide for no limitation to the maximum potential future payments under the guarantee.
Pertinent information and amount of guarantee, by nature of guarantee.
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.
Represents the guarantor's disclosures which should include the information about each guarantee, or each group of similar guarantees, even if the likelihood of the guarantor's having to make any payments under the guarantee is remote. This excludes disclosures for product warranties.
Describe the approximate term of the guarantee or each group of similar guarantees.
Description of guarantees issued by the registrant unless separately disclosed in the consolidated statements.
Description of items to be recognized in earnings when a hedged firm commitment no longer qualifies as a foreign currency fair value hedge.
Description of items to be recognized in earnings when a hedged firm commitment no longer qualifies as a fair value hedge.
Description of items to be recognized in earnings when a hedged firm commitment no longer qualifies as a price risk fair value hedge.
Description of hybrid instrument requiring bifurcation that has been recognized at fair value in its entirety with changes in fair value recognized in earnings. The recognized hybrid financial instrument could be an asset or a liability and could be acquired or issued by the entity. May include discussion of the entity's policy regarding the fair value election for hybrid instruments. A hybrid instrument may be in the form of a structured note, equity-indexed or equity-lined note, equity-indexed certificate of deposit, variable principal redemption bond, crude oil knock-in note, gold-linked bull note, disaster bond short-term loan with a foreign currency option, and convertible debt.
General discussion of the accounting for interest rate derivatives designated as hedging instruments in cash flow hedges. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of the assessment of hedge effectiveness and measurement of hedge ineffectiveness.
General discussion of the entity's interest rate cash flow hedge activities.
General discussion of the entity's interest rate derivative activities.
General discussion of the entity's activities involving interest rate derivatives not designated as hedging instruments.
General discussion of the accounting for interest rate derivatives designated as hedging instruments in fair value hedges. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of the assessment of hedge effectiveness and measurement of hedge ineffectiveness.
General discussion of the entity's interest rate fair value hedge activities.
Description of the sources of interest rate risk exposure faced by the entity.
A general description of the lessee's leasing arrangements including, but not limited to, the following: a) the basis on which contingent rental payments are determined; (b) the existence and terms of renewal or purchase options and escalation clauses; (c) restrictions imposed by lease agreements, such as those concerning dividends, additional debt, and further leasing.
A general description of the nature of the existing leasing arrangements of a lessor' for all types of capital leases (sales-type, direct financing, leveraged) including, but not limited to: (1) unguaranteed residual values, if any, (2) restrictions imposed by lease arrangements; (3) unusual provisions or conditions; (4) contingent rentals, if any; and (5) lease expiration dates.
Description of items included in liabilities subject to compromise. May include assumptions used to determine amounts subject to compromise and factors or events that might impact those assumptions.
This element represents discussion of the reasons for changes in the Company's expectation of the timing of the realization of the proceeds from investments in life settlement contracts accounted for under the investment method due to new or updated information. This includes disclosing significant changes to the amounts disclosed including number of contracts, carrying value, and face value.
Line item caption reflecting the credit risk derivatives on the balance sheet.
Description of where the foreign currency derivatives designated as cash flow hedges are reported in the balance sheet.
Description of where the foreign currency derivatives not designated as hedging instruments are reported in the balance sheet.
Description of where the foreign currency derivatives are reported in the balance sheet.
Description of where the foreign currency derivatives designated as fair value hedges are reported in the balance sheet.
Line item caption reflecting the net gain (loss) on credit risk derivatives in the statement of income or other statement of financial performance.
Description of where the net gain (loss) on foreign currency derivatives designated as cash flow hedges are reported in the statement of income or other statement of financial performance. Includes description of amounts included in other comprehensive income.
Description of where the net gain (loss) on foreign currency derivatives are reported in the statement of income or other statement of financial performance.
Description of where the net gain (loss) on foreign currency derivatives not designated as hedging instruments are reported in the statement of income or other statement of financial performance.
Description of where the net gain (loss) on foreign currency derivatives designated as fair value hedges are reported in the statement of income or other statement of financial performance.
Description of where the net gain (loss) on interest rate derivatives designated as cash flow hedges are reported in the statement of income or other statement of financial performance. Includes description of amounts included in other comprehensive income.
Description of where the net gain (loss) on interest rate derivatives not designated as hedging instruments are reported in the statement of income or other statement of financial performance.
Description of where the net gain (loss) on interest rate derivatives are reported in the statement of income or other statement of financial performance.
Description of where the net gain (loss) on interest rate derivatives designated as fair value hedges are reported in the statement of income or other statement of financial performance.
Description of where the net gain (loss) on hedges of net investments in foreign operations is reported in the entity's financial statements. Includes description for amounts included in other comprehensive income.
Description of where the net gain (loss) on price risk derivatives designated as cash flow hedges are reported in the statement of income or other statement of financial performance. Includes description of amounts included in other comprehensive income,
Line item caption in which the net gain (loss) on price risk derivatives not designated as hedging instruments are reported in the statement of income or other statement of financial performance.
Description of where the net gain (loss) on price risk derivatives are reported in the statement of income or other statement of financial performance.
Line item caption in which the net gain (loss) on price risk derivatives designated as fair value hedges are reported in the statement of income or other statement of financial performance.
Line item caption reflecting the net gain (loss) on hybrid instruments remeasured at fair value each period.
Description of where hybrid instruments recognized at fair value in their entirety are reported in the balance sheet. Requires the separate reporting of hybrid instruments measured at fair value from the carrying amounts of assets and liabilities subsequently measured using another measurement attribute.
Description of where the interest rate derivatives designated as cash flow hedges are reported in the balance sheet.
Description of where the interest rate derivatives not designated as hedging instruments are reported in the balance sheet.
Description of where the interest rate derivatives are reported in the balance sheet.
Description of where the interest rate derivatives designated as fair value hedges are reported in the balance sheet.
Description of where the price risk derivatives designated as cash flow hedges are reported in the balance sheet.
Line item caption in which the price risk derivatives not designated as hedging instruments are reported in the balance sheet.
Description of where the price risk derivatives are reported in the balance sheet.
Line item caption in which the price risk derivatives designated as fair value hedges are reported in the balance sheet.
Description of the source and nature of intercompany foreign currency transactions that are of a long-term-investment nature, that is, settlement is not planned or anticipated in the foreseeable future. Includes identification of the foreign currency and an explanation of the accounting method used.
Description of registrant's mandatory dividend or redemption provisions of redeemable stocks if not separately disclosed in the consolidated statements.
This item represents management's discussion of the potentially material significant effects that a possible conversion of convertible securities, exercise of outstanding options and warrants, or other contingent issuances of an investee may have on an investor's share of reported earnings or losses in an investment in an unconsolidated subsidiary, certain corporate joint ventures, and certain noncontrolled corporations which investments are accounted for under the equity method of accounting.
General descriptive information regarding an employer's multiemployer plans. A multiemployer plan is a plan to which two or more unrelated employers contribute, usually pursuant to one or more collective-bargaining agreements. A characteristic of multiemployer plans is that assets contributed by one participating employer may be used to provide benefits to employees of other participating employers since assets contributed by one employer are not segregated in a separate account or restricted to provide benefits only to employees of that employer. A multiemployer plan is usually administered by a board of trustees composed of management and labor representatives and may also be referred to as a "joint trust" or "union" plan. Generally, many employers participate in a multiemployer plan, and an employer may participate in more than one plan. The employers participating in multiemployer plans usually have a common industry bond, but for some plans the employers are in different industries and the labor union may be their only common bond.
A description of the nature and effect of any significant changes affecting comparability of defined contribution plans, such as a change in the rate of employer contributions, a business combination, or a divestiture.
For brokers and dealers that are also commodity brokers, known as futures commission merchants, a description of the requirements for minimum financial requirements under the Commodity Exchange Act.
General discussion of the accounting for net investment hedges. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of the assessment of hedge effectiveness and measurement of hedge ineffectiveness.
Contains all pertinent information about an entity's hedges of the foreign currency exposure of net investments in foreign operations.
Description of the effects of hedges of net investments in foreign operations. Includes description of effects on earnings and comprehensive income.
Description of the entity's risk management policy for hedges of the net investment in foreign operations, including a description of the items or transactions for which risks are hedged.
Identification of the net investments in foreign operations which serve as the hedged items in a hedge transaction.
Description of benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement, except for: a) benefits provided through a pension or postretirement benefit plan, b) individual deferred compensation arrangements, c) termination benefits pertaining to exit or disposal activities, and d) stock compensation plans. Benefits may be provided in cash or in kind and may be paid as a result of disability, layoff, death, or other event.
A description of other regulatory limitations, to the extent they could materially affect the economic resources of the institution and claims to those resources.
Describes the entity's accounting policy for real estate held for development or sale. .
If, as of the most recent balance sheet date presented, the institution is either (a) not in compliance with capital adequacy requirements or (b) considered less than adequately capitalized under the prompt corrective action provisions or (c) both, disclose the possible material effects of such conditions and events on amounts and disclosures in the financial statements.
Disclosure of the possible material effects of not being in compliance with capital adequacy requirements as of the balance sheet date, including the impact on amounts and disclosures in the financial statements.
Description of postretirement medical plans that contain prescription drug coverage and the existence of the Medicare Prescription Drug, Improvement and Modernization Act of 2003 (the "Act").
General discussion of the accounting for price risk derivatives designated as hedging instruments in cash flow hedges. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of the assessment of hedge effectiveness and measurement of hedge ineffectiveness.
General discussion of the entity's price risk cash flow hedge activities.
General discussion of the entity's price risk derivative activities.
General discussion of the entity's activities involving price risk derivatives not designated as hedging instruments.
Description of the sources of price risk exposure faced by the entity.
General discussion of the accounting for price risk derivatives designated as hedging instruments in fair value hedges. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of the assessment of hedge effectiveness and measurement of hedge ineffectiveness.
General discussion of the entity's price risk fair value hedge activities.
Description of the transactions or other events that will result in the reclassification into earnings of gains (losses) reported in accumulated other comprehensive income. May include the time period over which gains (losses) will be reclassified to earnings.
Description of the transactions or other events that will result in the reclassification into earnings of gains (losses) reported in accumulated other comprehensive income. Includes time period over which gains (losses) will be reclassified to earnings.
Description of the transactions or other events that will result in the reclassification into earnings of gains (losses) reported in accumulated other comprehensive income. Includes time period over which gains (losses) will be reclassified to earnings.
Description of the transactions or other events that will result in the reclassification into earnings of gains (losses) reported in accumulated other comprehensive income. Includes time period over which gains (losses) will be reclassified to earnings.
Describes the nature and terms of an unconditional purchase obligation recognized as a liability as of the balance sheet date, such as a project financing arrangement (for example, take-or-pay and throughput contracts), and the current and future effects on financial position and rate-making treatment, if any.
This element m