KirkHan/XBRL_Terminology huggingface dataset:
Loans and Leases Receivable, Net of Deferred Income: Amount before allowance and after deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Excludes loans and leases covered under loss sharing agreements.
Other Liabilities, Current: Amount of liabilities classified as other, due within one year or the normal operating cycle, if longer.
Other Notes Payable, Current: Amount of long-term notes classified as other, payable within one year or the normal operating cycle, if longer.
Payments for Federal Home Loan Bank Advances: Amount of cash outflow from payments for Federal Home Loan Bank (FHLBank) advances.
Real Estate Investment Property, Accumulated Depreciation: The cumulative amount of depreciation for real estate property held for investment purposes.
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant: The difference between the maximum number of shares (or other type of equity) authorized for issuance under the plan (including the effects of amendments and adjustments), and the sum of: 1) the number of shares (or other type of equity) already issued upon exercise of options or other equity-based awards under the plan; and 2) shares (or other type of equity) reserved for issuance on granting of outstanding awards, net of cancellations and forfeitures, if applicable.
Variable Interest Entity, Nonconsolidated, Carrying Amount, Liabilities: Carrying amount of the liabilities in the reporting entity's statement of financial position that relate to the reporting entity's variable interest in the Variable Interest Entity (VIE), where the reporting entity is not the VIE's primary beneficiary.
Cash: Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.
Other Long-term Debt, Current: Amount of long-term debt classified as other, payable within one year or the operating cycle, if longer.
Payments to Acquire Restricted Investments: The cash outflow to acquire investments (not to include restricted cash) that are pledged or subject to withdrawal restrictions.
Common Stock, Shares, Issued: 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.
Debt Issuance Costs, Net: Amount, after accumulated amortization, of debt issuance costs. Includes, but is not limited to, legal, accounting, underwriting, printing, and registration costs.
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Pensions: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from pension benefits.
Receivable with Imputed Interest, Discount: Disclosure of the unamortized amount of the discount on the note or receivable which is deducted from the face amount of the receivable or loan. The discount or premium is the difference between the present value and the face amount.
Accrued Income Taxes: Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all domestic and foreign income tax obligations due. This amount is the total of current and noncurrent accrued income taxes.
Common Stock, Value, Outstanding: Value of all classes of common stock held by shareholders. May be all or portion of the number of common shares authorized. These shares exclude common shares repurchased by the entity and held as treasury shares.
Deferred Compensation Share-based Arrangements, Liability, Current and Noncurrent: Aggregate carrying value as of the balance sheet date of the liabilities for stock option plans and other equity-based compensation arrangements.
Dividends Payable: Carrying value as of the balance sheet date of dividends declared but unpaid on equity securities issued by the entity and outstanding.
Equity Method Investment, Summarized Financial Information, Noncurrent Liabilities: The amount of noncurrent liabilities reported by an equity method investment of the entity.
Liability for Future Policy Benefits: Amount of accrued obligation to policyholders that relates to insured events for long-duration contracts.
Payments to Acquire Available-for-sale Securities, Debt: The cash outflow to acquire debt securities classified as available-for-sale securities, because they are not classified as either held-to-maturity securities or trading securities.
Payments to Develop Software: The cash outflow associated with the development or modification of software programs or applications for internal use (that is, not to be sold, leased or otherwise marketed to others) that qualify for capitalization.
Securities Held as Collateral, at Fair Value: The carrying amount (fair value) as of the balance sheet date of securities held that had been pledged by counterparties under financing and lending arrangements, pursuant to which the entity has the right by agreement or custom to sell or re-pledge such securities.
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number: As of the balance sheet date, the number of shares into which fully vested and expected to vest stock options outstanding can be converted under the option plan.
Accumulated Amortization of Other Deferred Costs: 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.
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Property, Plant, and Equipment: The amount of property, plant, and equipment recognized as of the acquisition date.
Capital Lease Obligations: 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.
Payments for Legal Settlements: The amount of cash paid for the settlement of litigation or for other legal issues during the period.
Accounts Receivable, Net, Noncurrent: 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.
Available-for-sale Securities, Equity Securities: Amount of equity securities categorized neither as held-to-maturity nor as trading.
Deferred Policy Acquisition Costs and Value of Business Acquired: Carrying (unamortized) amount as of the balance sheet date of deferred policy acquisition costs and value of business acquired (also called present value of future profits).
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Postretirement Benefits: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from postretirement benefits.
Deferred Tax Assets, Unrealized Losses on Available-for-Sale Securities, Gross: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from unrealized losses on available-for-sale securities.
Shares Paid for Tax Withholding for Share Based Compensation: For net-share settlement of share-based awards when the employer settles employees' income tax withholding obligations, this element represents the number of shares the employees use to repay the employer.
Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Share Value, Amount: Amount that would be paid, determined under the conditions specified in the contract, if the holder of the share has the right to redeem the shares.
Additional Collateral, Aggregate Fair Value: The aggregate fair value of additional assets that would be required to be posted as collateral for derivative instruments with credit-risk-related contingent features if the credit-risk-related contingent features were triggered at the end of the reporting period.
Asset Retirement Obligation, Current: 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.
Deferred Tax Liabilities, Inventory: Amount of deferred tax consequences attributable to taxable temporary differences derived from inventory.
Excess of Replacement or Current Costs over Stated LIFO Value: The excess of replacement or current cost over the stated LIFO (last in first out) inventory value when the LIFO inventory method is utilized.
Fair Value Hedge Liabilities: Fair value of all derivative liabilities designated as fair value hedging instruments.
Interest Payable, Current: Carrying value as of the balance sheet date of [accrued] interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Notes and Loans Payable: Including the current and noncurrent portions, carrying value as of the balance sheet date of all notes and loans payable (with maturities initially due after one year or beyond the operating cycle if longer).
Payments to Acquire Held-to-maturity Securities: Amount of cash outflow through purchase of long-term held-to-maturity securities.
Real Estate Acquired Through Foreclosure: Carrying amount as of the balance sheet date of land and buildings obtained through foreclosure proceedings or defeasance in full or partial satisfaction of a debt arrangement.
Receivables from Brokers-Dealers and Clearing Organizations: Amount receivable from broker-dealers and clearing organizations, including, but not limited to, securities failed-to-deliver, certain deposits for securities borrowed, open transactions, good faith and margin deposits, commissions and floor brokerage receivables.
Restricted Cash and Cash Equivalents: The carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or entity 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. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. This element is for unclassified presentations; for classified presentations there is a separate and distinct element.
Accounts Receivable, Related Parties, Current: Amount of receivables arising from transactions with related parties due within one year or the normal operating cycle, if longer.
Advances to Affiliate: Long-Term advances receivable from a party that is affiliated with the reporting entity by means of direct or indirect ownership. This does not include advances to clients.
Allowance for Loan and Lease Losses, Real Estate: The reserve to cover probable credit losses related to specifically identified fixed maturity real estate loans as well as probable credit losses inherent in the remainder of that loan portfolio.
Common Stock Held by Subsidiary: 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.
Interest Receivable: Carrying amount as of the balance sheet date of interest earned but not received. Also called accrued interest or accrued interest receivable.
Payments for Repurchase of Warrants: The aggregate amount paid by the entity to reacquire the right to purchase equity shares at a predetermined price, usually issued together with corporate debt.
Disposal Group, Including Discontinued Operation, Assets, Current: Amount classified as assets attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer.
Deferred Tax Assets, Operating Loss Carryforwards, Domestic: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible domestic operating loss carryforwards. Excludes state and local operating loss carryforwards.
Deferred Tax Assets, Other Comprehensive Loss: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from unrealized losses in other comprehensive income.
Defined Benefit Plan, Actual Plan Asset Allocations: Percentage of fair value of investments (categorized by debt securities, equity securities, real estate and other plan assets) to the fair value of plan assets held.
Due to Affiliate, Current: Amount of payable due to an entity that is affiliated with the reporting entity by means of direct or indirect ownership. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Cash and Cash Equivalents, at Carrying Value, Including Discontinued Operations: For the entity and the disposal group, 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. 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 are not generally reported as cash and cash equivalents.
Cash Flow Hedge Derivative Instrument Liabilities at Fair Value: Fair value of all liability derivatives designated as cash flow hedging instruments.
Decommissioning Fund Investments, Fair Value: The fair value of investments held in a trust fund to pay for the costs of decontaminating and decommissioning facilities, whether such amount is presented as a separate caption or as a parenthetical disclosure on the balance sheet. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements.
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from compensation and benefits costs.
Deferred Tax Liabilities, Deferred Expense, Debt Issuance Costs: Amount of deferred tax liability attributable to taxable temporary differences from debt issuance costs.
Deferred Tax Liabilities, Deferred Expense, Other Capitalized Costs: Amount of deferred tax liability attributable to taxable temporary differences from capitalized costs classified as other.
Due from Affiliates: For an unclassified balance sheet, amount of receivables due from an entity that is affiliated with the reporting entity by means of direct or indirect ownership.
Due to Affiliate, Noncurrent: 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).
Qualitative and Quantitative Information, Transferor's Continuing Involvement, Arrangements of Financial Support, Amount: The transferor's maximum amount of exposure to loss as a result of its continuing involvement in transferred financial assets.
SEC Schedule III, Real Estate, Gross: Amount, before accumulated depreciation, of real estate investments for entities with a substantial portion of business acquiring and holding investment real estate.
Regulatory Assets, Noncurrent: Carrying amount as of the balance sheet date of capitalized costs of regulated entities that are not expected to be recovered through revenue sources within one year or the normal operating cycle if longer.
Senior Notes: Including the current and noncurrent portions, carrying value as of the balance sheet date of Notes with the highest claim on the assets of the issuer in case of bankruptcy or liquidation (with maturities initially due after one year or beyond the operating cycle if longer). Senior note holders are paid off in full before any payments are made to junior note holders.
Unearned ESOP Shares: Fair value of unearned shares for all classes of common stock and nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by an employee stock ownership plan (ESOP). Includes the sale of shares or the issuance treasury shares to an ESOP.
Allowance for Doubtful Other Receivables, Current: Amount of valuation allowance for receivables classified as other, due within one year or the normal operating cycle, if longer.
Bridge Loan: 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.
Common Stock, Shares, Outstanding: Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.
Deferred Income Taxes and Other Assets, Current: Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and other assets expected to be realized or consumed within one year or normal operating cycle, if longer.
Deferred Tax Liabilities, Financing Arrangements: Amount of deferred tax liability attributable to taxable temporary differences from financing arrangements.
Deferred Tax Liabilities, Other Finite-Lived Assets: Amount of deferred tax liability attributable to taxable temporary differences from long-lived assets other than property, plant, and equipment.
Other Accrued Liabilities, Current: Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.
Payments to Acquire Loans Receivable: The cash outflow for the purchase of loan receivable arising from the financing of goods and services.
Repayments of Secured Debt: The cash outflow to repay long-term debt that is wholly or partially secured by collateral. Excludes repayments of tax exempt secured debt.
Servicing Asset at Amortized Cost: Amortized amount of contract to service financial assets under which the benefits of servicing are expected to more than adequately compensate the servicer.
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Provision for Loan Losses: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from the provision for loan losses.
Defined Benefit Plan, Accumulated Benefit Obligation: For defined benefit pension plans, the actuarial present value of benefits (whether vested or nonvested) attributed by the pension benefit formula to employee service rendered before a specified date and based on employee service and compensation (if applicable) before that date. The accumulated benefit obligation differs from the projected benefit obligation in that it includes no assumption about future compensation levels. For plans with flat-benefit or nonpay-related pension benefit formulas, the accumulated benefit obligation and the projected benefit obligation are the same.
Financial Instruments Sold, Not yet Purchased, Physical Commodities Sold: Fair value of obligations arising from physical commodities sold short.
Foreign Currency Derivative Instruments Not Designated as Hedging Instruments, Liability at Fair Value: Fair value as of the balance sheet date of all foreign currency derivative liabilities not designated as hedging instruments.
Intangible Assets, Current: The current portion of nonphysical assets, excluding financial assets, if these assets are classified into the current and noncurrent portions.
Loans and Leases Receivable, Loans in Process: Amount of undisbursed portion of the loan receivable balance (loans in process). Excludes loans and leases covered under loss sharing agreements.
Loans Held-for-sale, Fair Value Disclosure: Fair value portion of loans held-for-sale including, but not limited to, mortgage loans and finance receivables.
Long-term Debt, Maturities, Repayments of Principal in Year Five: Amount of long-term debt payable, sinking fund requirements, and other securities issued that are redeemable by holder at fixed or determinable prices and dates maturing in the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Payments for Postemployment Benefits: Cash outflows for payments of postemployment benefits (such as severance pay and health insurance benefits) recognized during the period. Postemployment benefits are benefits paid to employees after employment but before retirement.
Payments of Ordinary Dividends: Cash outflow in the form of ordinary dividends to common shareholders, preferred shareholders and noncontrolling interests, generally out of earnings.
Preferred Stock, Redemption Amount: The redemption (or callable) amount of currently redeemable preferred stock. Includes amounts representing dividends not currently declared or paid but which will be payable under the redemption features or for which ultimate payment is solely within the control of the issuer.
Preferred Stock, Value, Issued: Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.
Short-term Debt: Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.
Accrued Fees and Other Revenue Receivable: 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.
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned: Value of equity interests (such as common shares, preferred shares, or partnership interest) issued or issuable to acquire the entity.
Deferred Tax and Other Liabilities, Noncurrent: Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences, with jurisdictional netting, and liabilities classified as noncurrent and other.
Deferred Tax Assets, Tax Credit Carryforwards: Amount, before allocation of a valuation allowances, of deferred tax assets attributable to deductible tax credit carryforwards including, but not limited to, research, foreign, general business, alternative minimum tax, and other deductible tax credit carryforwards.
Deferred Tax Liabilities, Tax Deferred Income: Amount of deferred tax liability attributable to taxable temporary differences from tax deferred revenue or income classified as other.
Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Accumulated Benefit Obligation: If aggregate disclosures are presented, the aggregate pension accumulated benefit obligation for pension plans with accumulated benefit obligations in excess of plan assets as of the measurement date of each statement of financial position presented.
Interest Rate Fair Value Hedge Asset at Fair Value: Fair value as of the balance sheet date of all derivative assets designated as interest rate fair value hedging instruments.
Operating Leases, Future Minimum Payments Due, Next Twelve Months: Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Payments for Deposits on Real Estate Acquisitions: Cash outflow related to amounts given in advance to show or confirm an intention to complete an acquisition of land, buildings, other structures, or any item classified as real estate.
Prepaid Expense, Current: Amount of asset related to consideration paid in advance for costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.
Real Estate Investment Property, Net: Amount of real estate investment property, net of accumulated depreciation, which may include the following: (1) land available-for-sale; (2) land available-for-development; (3) investments in building and building improvements; (4) tenant allowances; (5) developments in-process; (6) rental properties; and (7) other real estate investments.
Repayments of Senior Debt: The cash outflow for a long-term debt where the holder has highest claim on the entity's asset in case of bankruptcy or liquidation during the period.
Unamortized Debt Issuance Expense: The remaining balance of debt issuance expenses that were capitalized and are being amortized against income over the lives of the respective bond issues. This does not include the amounts capitalized as part of the cost of the utility plant or asset.
Debt Issuance Costs, Noncurrent, Net: Amount, after accumulated amortization, of debt issuance costs classified as noncurrent. Includes, but is not limited to, legal, accounting, underwriting, printing, and registration costs.
Deferred Tax Assets, Gross, Current: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards classified as current.
Due from Affiliate, Noncurrent: 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).
Federal Home Loan Bank Borrowings, Fair Value Disclosure: Fair value portion of borrowing from Federal Home Loan Bank (FHLBank).
Interest Rate Fair Value Hedge Liability at Fair Value: Fair value as of the balance sheet date of all derivative liabilities designated as interest rate fair value hedging instruments.
Letters of Credit Outstanding, Amount: The total amount of the contingent obligation under letters of credit outstanding as of the reporting date.
Long-term Debt, Maturities, Repayments of Principal in Year Four: Amount of long-term debt payable, sinking fund requirements, and other securities issued that are redeemable by holder at fixed or determinable prices and dates maturing in the fourth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value: Amount of difference between fair value of the underlying shares reserved for issuance and exercise price of vested portions of options outstanding and currently exercisable.
Unamortized Discounts on Acceptances Executed: The amount of the unearned (fee) income on the financial institution's issuance of short-term negotiable time drafts (also known as Banker's Acceptances).
Weighted Average Number of Shares Issued, Basic: This element represents the weighted average total number of shares issued throughout the period including the first (beginning balance outstanding) and last (ending balance outstanding) day of the period before considering any reductions (for instance, shares held in treasury) to arrive at the weighted average number of shares outstanding. Weighted average relates to the portion of time within a reporting period that common shares have been issued and outstanding to the total time in that period. Such concept is used in determining the weighted average number of shares outstanding for purposes of calculating earnings per share (basic).
Acquisition Costs, Cumulative: The capitalized costs incurred (excluded from amortization), as of the date of the balance sheet, to purchase, lease or otherwise acquire an unproved property, including costs of lease bonuses and options to purchase or lease properties, the portion of costs applicable to minerals when land including mineral rights is purchased in fee, brokers' fees, recording fees, legal costs, and other costs incurred in acquiring properties.
Allowance for Notes, Loans and Financing Receivable, Current: 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.
Deferred Compensation Liability, Classified, Noncurrent: 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).
Financing Receivable, Collectively Evaluated for Impairment: The balance of financing receivables that were collectively evaluated for impairment.
Foreign Currency Derivative Instruments Not Designated as Hedging Instruments, Asset at Fair Value: Fair value as of the balance sheet date of all foreign currency derivative assets not designated as hedging instruments.
Disposal Group, Including Discontinued Operation, Liabilities: Amount classified as liabilities attributable to disposal group held for sale or disposed of.
Other Payments to Acquire Businesses: The cash outflow associated with other payments to acquire businesses including deposit on pending acquisitions and preacquisition costs.
Repayments of Other Short-term Debt: Amount of cash outflow for the payment of debt classified as other, maturing within one year or the operating cycle, if longer.
Sales and Excise Tax Payable, Current: Carrying value as of the balance sheet date of liabilities incurred through that date and payable for statutory sales and use taxes, including value added tax. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Due to Affiliate: Amount of payable due to an entity that is affiliated with the reporting entity by means of direct or indirect ownership.
Liability for Uncertainty in Income Taxes, Noncurrent: Amount recognized for uncertainty in income taxes classified as noncurrent.
Loans Payable to Bank: Including the current and noncurrent portions, carrying value as of the balance sheet date of loans from a bank with maturities initially due after one year or beyond the normal operating cycle if longer.
Long-term Debt, Maturities, Repayments of Principal in Year Two: Amount of long-term debt payable, sinking fund requirements, and other securities issued that are redeemable by holder at fixed or determinable prices and dates maturing in the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Payments to Acquire Finance Receivables: The cash outflow for the purchase of amounts due from customers, clients, lessees, borrowers, or others under the terms of its agreements therewith.
Payments to Acquire Other Receivables: Amount of cash outflow from the purchase of receivables classified as other.
Senior Notes, Noncurrent: Carrying value as of the balance sheet date of Notes with the highest claim on the assets of the issuer in case of bankruptcy or liquidation (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion. Senior note holders are paid off in full before any payments are made to junior note holders.
Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period: Number of share instruments newly issued under a share-based compensation plan.
Accrued Salaries, Current: Carrying value as of the balance sheet date of the obligations incurred through that date and payable for employees' services provided. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Collateral Already Posted, Aggregate Fair Value: The aggregate fair value of assets that are already posted, at the end of the reporting period, as collateral for derivative instruments with credit-risk-related contingent features.
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Employee Benefits: Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences from employee benefits, classified as other.
Deferred Tax Liabilities, Leasing Arrangements: Amount of deferred tax liability attributable to taxable temporary differences from leasing arrangements.
Equity Method Investment, Aggregate Cost: This element represents the aggregate cost of investments accounted for under the equity method of accounting.
Interest Rate Derivative Instruments Not Designated as Hedging Instruments, Liability at Fair Value: Fair value as of the balance sheet date of all derivative liabilities not designated as hedging instruments.
Long-term Debt, Maturities, Repayments of Principal after Year Five: Amount of long-term debt payable, sinking fund requirements, and other securities issued that are redeemable by holder at fixed or determinable prices and dates maturing after the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Payments to Acquire Long-term Investments: The cash outflow for securities or other assets acquired, which qualify for treatment as an investing activity and are to be liquidated, if necessary, beyond the current operating cycle. Includes cash flows from securities classified as trading securities that were acquired for reasons other than sale in the long-term.
Payments to Acquire Oil and Gas Property and Equipment: The cash outflow to purchase long lived physical asset for use in the normal oil and gas operations and to purchase mineral interests in oil and gas properties not intended for resale.
Payments to Acquire Royalty Interests in Mining Properties: The cash outflow from the purchase of royalty interests in mining properties is the amount of cash the mineral producer pays the owner of the mine or mineral resource.
Servicing Asset at Fair Value, Amount: Fair value of an asset representing net future revenue from contractually specified servicing fees, late charges, and other ancillary revenues, in excess of future costs related to servicing arrangements.
Contract Receivable: Amount billed to customers under long-term contracts or programs but not paid. Excludes amounts due that have been withheld because of retainage provisions in a contract.
Allowance for Doubtful Accounts, Premiums and Other Receivables: The valuation allowance as of the balance sheet date to reduce the gross amount of receivables to estimated net realizable value, which would be presented in parentheses on the face of the balance sheet.
Commercial Paper: 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.
Deferred Revenue, Current: 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.
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Other: Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences from reserves and accruals, classified as other.
Deferred Tax Liabilities, Deferred Expense, Capitalized Research and Development Costs: Amount of deferred tax liability attributable to taxable temporary differences from research and development costs.
Employee-related Liabilities, Current: Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Employee Stock Ownership Plan (ESOP), Deferred Shares, Fair Value: Fair value of unearned shares held by the employee stock ownership plan (ESOP).
Fair Value Disclosure, Off-balance Sheet Risks, Amount, Liability: The fair value of financial liabilities, which are not recognized in the financial statements (off-balance sheet) because they fail to meet some other criterion for recognition.
Guaranteed Benefit Liability, Net: Sum of the amount of expected guaranteed benefits in excess of the projected account balances for minimum guaranteed benefit contracts, as of the balance sheet date, net of reinsurance recoverables, for all guaranteed benefit types.
Investment Owned, Unrecognized Unrealized Depreciation: This element represents the excess of the cost (face amount, notional amount) of an investment (security, contract) over its fair value which deficiency has not been recognized in earnings of the entity.
Long-term Investments: The total amount of investments that are intended to be held for an extended period of time (longer than one operating cycle).
Oil and Gas Property, Full Cost Method, Depletion: Depletion of oil and gas property carried under the full cost method.
Operating Leases, Future Minimum Payments Due: Amount of required minimum rental payments for leases having an initial or remaining non-cancelable letter-terms in excess of one year.
Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Loss, Net of Tax, Including Portion Attributable to Noncontrolling Interest, Held-to-maturity Securities: Amount after tax of other than temporary impairment (OTTI) loss on investment in held-to-maturity debt security, recognized in other comprehensive loss.
Payments to Acquire Life Insurance Policies: The cash outflow for payments to purchase life insurance policies for which the entity is the beneficiary.
Price Risk Derivative Instruments Not Designated as Hedging Instruments Liability, at Fair Value: Fair value as of the balance sheet date of all price risk derivative liabilities not designated as hedging instruments.
Reinsurance Recoverables, Including Reinsurance Premium Paid: Amount, after valuation allowance, recoverable under reinsurance contracts including premium paid under reinsurance contracts. Examples include, but are not limited to, settled and unsettled claims, incurred but not reported losses, loss adjustment expense, premium paid, policy benefits and policy reserves.
Stock Issued During Period, Shares, Other: Number of shares of stock issued attributable to transactions classified as other.
Unbilled Contracts Receivable: Unbilled 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. An example would be amounts associated with contracts or programs where the recognized revenue for performance thereunder exceeds the amounts billed under the terms thereof as of the date of the balance sheet.
Cash Flow Hedge Derivative Instrument Assets at Fair Value: Fair value of all asset derivatives designated as cash flow hedging instruments.
Common Stock Issued, Employee Trust, Deferred: Aggregate value of common stock held in a trust that has been set up specifically to accumulate stock for the sole purpose of distribution to participating employees but not yet earned.
Deferred Tax Assets, Operating Loss Carryforwards, Foreign: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible foreign operating loss carryforwards.
Equity Method Investments, Fair Value Disclosure: Fair value portion of investments accounted under the equity method.
Income Taxes Receivable: Carrying amount as of the balance sheet date of income taxes previously overpaid to tax authorities (such as U.S. Federal, state and local tax authorities) representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes. Also called income tax refund receivable.
Incremental Common Shares Attributable to Dilutive Effect of Accelerated Share Repurchase Agreements: Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of accelerated share repurchase agreements. An accelerated share repurchase program is a combination of transactions that permits an entity to purchase a targeted number of shares immediately with the final purchase price of those shares determined by an average market price over a fixed period of time.
Disposal Group, Including Discontinued Operation, Liabilities, Noncurrent: Amount classified as liabilities attributable to disposal group held for sale or disposed of, expected to be disposed of beyond one year or the normal operating cycle, if longer.
Mineral Properties, Accumulated Impairment: The accumulated decrease in the carrying value of the mineral properties as a result of adjustments in estimates of future income generating potential of the mineral property.
Oil and Gas Property, Successful Effort Method, Accumulated Impairment: Accumulated impairment of oil and gas property carried under the successful effort method.
Payments for Repurchase of Redeemable Preferred Stock: The cash outflow for reacquisition of callable preferred stock.
Payments to Acquire Equipment on Lease: The cash outflow for payments to acquire rented equipment which is recorded as an asset.
Payments to Acquire Oil and Gas Equipment: The cash outflow to purchase long lived physical asset use for the normal oil and gas operations and not intended for resale.
Receivable from Shareholders or Affiliates for Issuance of Capital Stock: 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.
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number: The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.
Variable Interest Entity, Consolidated, Carrying Amount, Liabilities: The carrying amount of the consolidated Variable Interest Entity's liabilities included in the reporting entity's statement of financial position.
Allowance for Notes, Loans and Financing Receivable, Noncurrent: A valuation allowance relating to a written agreement to receive money (at a specified future date(s) more than one year from the reporting date, consisting of principal as well as any accrued interest) for the portion that is expected to be uncollectible.
Business Acquisition, Transaction Costs: Amount of direct costs of the business combination including legal, accounting, and other costs incurred to consummate the business acquisition.
Business Combination, Separately Recognized Transactions, Assets Recognized: The assets recognized for each amount of assets recorded in a transaction with the acquiree that is recognized separately from the acquisition of assets and assumptions of liabilities in the business combination.
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net: The recorded balance, net of any applicable reductions (for example, unamortized accretable yield and allowance for loan losses). This relates to 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.
Accrual for Environmental Loss Contingencies, Charges to Expense for New Losses: Amount of expense for newly incurred environmental loss contingencies. Includes, but is not limited to, remediation expense and interest accretion.
Accrual for Environmental Loss Contingencies, Payments: Amount of cash outflow to settle environmental loss contingencies.
Accumulated Amortization of Debt Issuance Costs, Line of Credit Arrangements: Amount of accumulated amortization of debt issuance costs related to line of credit arrangements.
Business Combination Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Assets: Amount of deferred tax asset attributable to deductible temporary differences and carryforwards acquired at the acquisition date.
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities: Amount of deferred tax liability attributable to taxable temporary differences assumed at the acquisition date.
Capitalized Computer Software, Amortization: Amount of expense for amortization of capitalized computer software costs.
Capitalized Exploratory Well Cost, Charged to Expense: Amount of expense for capitalized exploratory well costs for which proved reserves were not found at the exploratory well.
Customer Refundable Fees, Refund Payments: Amount of cash outflow to customers for refund payments.
Customer Refundable Fees, Revenue Recognized: Amount of revenue recognized attributable to customer refundable fees.
Debt Instrument, Unamortized Discount, Current: Amount of debt discount to be amortized within one year or within the normal operating cycle, if longer.
Debt Instrument, Unamortized Discount, Noncurrent: Amount of debt discount to be amortized after one year or the normal operating cycle, if longer.