KirkHan/XBRL_Terminology huggingface dataset:
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Employee Compensation: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from employee compensation.
Security Deposit Liability: This element represents money paid in advance to protect the provider of a product or service, such as a lessor, against damage or nonpayment by the buyer or tenant (lessee) during the term of the agreement. Such damages may include physical damage to the property, theft of property, and other contractual breaches. Security deposits held may be interest or noninterest bearing.
Operating Leases, Future Minimum Payments Receivable, in Three Years: Future rental payments receivable within the third year from the balance sheet date under an operating lease.
Operating Leases, Future Minimum Payments Receivable, in Four Years: Future rental payments receivable within the fourth year from the balance sheet date under an operating lease.
Utilities Operating Expense, Taxes: Amount of operating expense for taxes other than income taxes of regulated operation.
Operating Leases, Future Minimum Payments Receivable, in Five Years: Future rental payments receivable within the fifth year from the balance sheet date under an operating lease.
Capital Leases, Future Minimum Payments Due Thereafter: Amount of minimum lease payments for capital leases due 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.
Disposal Group, Including Discontinued Operation, Other Assets, Current: Amount classified as other 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.
Proceeds from Sale and Maturity of Held-to-maturity Securities: Amount of cash inflow from the sale or maturity of long-term held-to-maturity securities.
Utilities Operating Expense, Fuel Used: Amount of operating expense for fuel used by regulated operation.
Other Receivables, Gross, Current: Amount, before allowance, of receivables classified as other, due within one year or the operating cycle, if longer.
Common Stock, Shares Subscribed but Unissued: Amount 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.
Proceeds from Maturities, Prepayments and Calls of Short-term Investments: The cash inflow from maturities, prepayments, calls and collections of all investments, including securities and other assets, having ready marketability 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.
Employee Stock Ownership Plan (ESOP), Number of Allocated Shares: The shares or units in an ESOP trust that have been assigned to individual participant accounts based on a known formula. IRS rules require allocations to be nondiscriminatory generally based on compensation, length of service, or a combination of both. For any particular participant such shares or units may be vested, unvested, or partially vested.
Long-term Investments and Receivables, Net: The total amount of investments that are intended to be held for an extended period of time (longer than one operating cycle) and amount due to the Entity from outside sources, including trade accounts receivable, notes and loans receivable, as well as any other types of receivables, net of allowances established for the purpose of reducing such investments and receivables to an amount that approximates their net realizable value.
Foreign Currency Cash Flow Hedge Liability at Fair Value: Fair value as of the balance sheet date of all foreign currency derivative liabilities designated as cash flow hedging instruments.
Proceeds from Accounts Receivable Securitization: Proceeds from securitizations of receivables treated as collateralized borrowings, which are classified as financing transactions.
Weighted Average Number of Shares, Contingently Issuable: Shares issuable for little or no cash consideration upon the satisfaction of certain conditions (contingently issuable shares) are considered outstanding common shares and included in the computation of basic Earnings Per Share as of the date that all necessary conditions have been satisfied (in essence, when issuance of the shares is no longer contingent). Outstanding common shares that are contingently returnable (that is, subject to recall) are treated in the same manner as contingently issuable shares. Contingently issuable shares include shares that (a) will be issued in the future upon the satisfaction of specified conditions, (b) have been placed in escrow and all or part must be returned if specified conditions are not met, or (c) have been issued but the holder must return all or part if specified conditions are not met. The number of contingently issuable shares is determined by relating the portion of time within a reporting period that these shares have been outstanding to the total time in that period.
Securities Borrowed: Amount, after the effects of master netting arrangements, of securities borrowed from entities in exchange for collateral. Includes assets not subject to a master netting arrangement and not elected to be offset.
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Compensated Absences: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from compensated absences (includes, but not limited to, sick and personal days).
Amortization of Deferred Sales Commissions: 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 or used in operations using the indirect method.
Temporary Equity, Par Value: Carrying amount of the par value of temporary equity outstanding. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.
Proceeds from Collection of Lease Receivables: The cash inflow associated with the collection of receivables arising from the lease of real estate, equipment or other fixed assets for a specified time in exchange for payment, usually in the form of rent; excludes proceeds from sales-type lease transactions, which are classified as operating activities.
Proceeds from Sale of Finance Receivables: The cash inflow associated with the sale of receivables arising from the financing of goods and services.
Deferred Sales Inducements, Additions: The amount of deferred sales inducement costs capitalized during the period.
Other Inventory, Capitalized Costs, Gross: Amount, before valuation and last-in first out (LIFO) reserves, of costs capitalized in inventory classified as other, expected to be sold, or consumed within one year or operating cycle, if longer.
Nuclear Fuel, Net of Amortization: The carrying amount as of the balance sheet of nuclear fuel held as property plant and equipment. This amount is net of amortization based on the energy produced over the life of the fuel.
Research and Development Asset Acquired Other than Through Business Combination, Written-off: The amount of the write-off for research and development assets that were acquired in a transaction other than a business combination.
Results of Operations, Expense from Oil and Gas Producing Activities: The amount of expenses related to oil and gas producing activities.
Federal Home Loan Bank, Advances, Maturities Summary, Average Interest Rate, Four to Five Years from Balance Sheet Date: The weighted average interest rate applicable to the Federal Home Loan Bank advances which are due from four to five years of the Balance Sheet date.
Mortgage Loans on Real Estate, Other Additions: Total amount of additions to mortgage loans other than new loans during the reporting period.
Due from Officers or Stockholders: For an unclassified balance sheet, amounts due from owners or owners with a beneficial interest of more than 10 percent of the voting interests or officers of the company.
Accrued Vacation: 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.
Repayments of Advances for Construction: The cash outflow for the payments made by the entity, generally on a straight-line basis over periods ranging from five to forty years to developers, builders, government agencies and municipalities for borrowings received in construction.
Capital Leases, Net Investment in Direct Financing Leases, 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.
Statutory Accounting Practices, Retained Earnings Not Available for Dividends: The amount of retained earnings as of the balance sheet date that cannot be distributed to stockholders pursuant to statutory rules and regulations.
Utilities Operating Expense, Impairments: Amount of operating expense for impairments of regulated operation.
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Payments: The estimated amount of dividends to be paid to holders of the underlying shares (expected dividends) over the option's term. Dividends are taken into account because payment of dividends to shareholders reduces the fair value of the underlying shares, and option holders generally do not receive dividends.
Proceeds from Sale of Other Receivables: Amount of cash inflow from the sale of receivables classified as other.
Proceeds from Subordinated Short-term Debt: The cash inflow from an obligation which places a lender in a lien position behind debt having a higher priority of repayment (senior loan) in liquidation of the entity's assets scheduled to be repaid within one year or in the normal operating cycle of the entity, if longer.
Proceeds from Deposits on Real Estate Sales: Cash inflow related to amounts received in advance from a potential buyer showing or confirming an intention to complete an acquisition of land, buildings, other structures, or any item classified as real estate.
Own-share Lending Arrangement, Shares, Issued: The number of shares issued in connection with an own-share lending arrangement entered into by the entity, in contemplation of a convertible debt offering or other financing.
Preferred Units, Offering Costs: The cumulative amount of offering costs allocated to the preferred partners.
Amortization of Power Contracts Emission Credits: 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.
Leveraged Leases, Income Statement, Income from Leveraged Leases: Pretax lease income allocated in proportionate amounts from unearned income.
Leveraged Leases, Income Statement, Income Tax Expense on Leveraged Leases: The tax effect from the current year income from arrangements meeting the criteria for classification as a leveraged lease.
Dilutive Securities, Effect on Basic Earnings Per Share, ESOP Convertible Preferred Stock: Amount of increase (decrease) to net income used for calculating diluted earnings per share (EPS), resulting from the assumed exercise of convertible preferred stock of an employee stock ownership plan (ESOP).
Proceeds from Issuance of Financial Services Obligations: The cash inflow from a long-term borrowing issued by the entity involved in financial services operations.
Deferred Leasing Commissions: Amount of unrecognized fee revenue received at the inception of a lease that is deferred and recognized over the life of the lease.
Financing Receivable, Recorded Investment, Past Due: Recorded Investment in financing receivables that are past due at the balance sheet date.
Impaired Financing Receivable, Average Recorded Investment: Average amount of investment of impaired financing receivables with related allowance for credit losses and without a related allowance for credit losses.
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value: The weighted average fair value of nonvested awards on equity-based plans excluding option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, revenue or profit achievement stock award plan) for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain title to proceeds from the sale of the award or underlying shares or units.
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value: The weighted average fair value at grant date for nonvested equity-based awards issued during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).
Held-to-maturity Securities: Amount after other than temporary impairment (OTTI) accretion, of investments in debt securities classified as held-to-maturity.
Preferred Stock, Shares Issued: Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.
Long-term Debt and Capital Lease Obligations: Amount of long-term debt and capital lease obligation due after one year or beyond the normal operating cycle, if longer.
Restricted Cash and Cash Equivalents, Current: 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 short-term 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. For a classified balance sheet represents the current portion only (the noncurrent portion has a separate concept); there is a separate and distinct element for unclassified presentations.
Preferred Stock, Dividend Rate, Percentage: The percentage rate used to calculate dividend payments on preferred stock.
Land: Amount before accumulated depletion of real estate held for productive use, excluding land held for sale.
Inventory, Work in Process, Net of Reserves: Carrying amount, net of reserves and adjustments, as of the balance sheet date of merchandise or goods which are partially completed. This inventory is generally comprised of raw materials, labor and factory overhead costs, which require further materials, labor and overhead to be converted into finished goods, and which generally require the use of estimates to determine percentage complete and pricing.
Inventory, Raw Materials, Gross: Amount before valuation and LIFO reserves of raw materials expected to be sold, or consumed within one year or operating cycle, if longer.
Construction in Progress, Gross: Amount of structure or a modification to a structure under construction. Includes recently completed structures or modifications to structures that have not been placed into service.
Interest-bearing Deposits in Banks and Other Financial Institutions: For banks and other depository institutions (including Federal Reserve Banks, if applicable): Interest-bearing deposits in other financial institutions for relatively short periods of time including, for example, certificates of deposits, which are presented separately from cash on the balance sheet.
Variable Interest Entity, Reporting Entity Involvement, Maximum Loss Exposure, Amount: The reporting entity's maximum amount of exposure to loss as a result of its involvement with the Variable Interest Entity (VIE).
Unsecured Debt: Including the current and noncurrent portions, carrying value as of the balance sheet date of uncollateralized debt obligations (with maturities initially due after one year or beyond the operating cycle if longer).
Restricted Cash and Cash Equivalents, Noncurrent: Cash and equivalents whose use in whole or in part is restricted for the long-term, generally by contractual agreements or regulatory requirements.
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Outstanding Balance: 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. This relates to 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.
Marketable Securities, Current: Amount of investments in debt and equity securities, including, but not limited to, held-to-maturity, trading and available-for-sale expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer.
Advances from Federal Home Loan Banks: 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.
Deposits Assets, Noncurrent: 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.
Temporary Equity, Shares Issued: The number of securities classified as temporary equity that have been sold (or granted) to the entity's shareholders. Securities issued include securities outstanding and securities held in treasury. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.
Investment Building and Building Improvements: Aggregate of the carrying amounts as of the balance sheet date of investments in building and building improvements.
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Number: The number of exercisable share options (fully vested and expected to vest) that may be converted as of the balance sheet date.
Temporary Equity, Shares Authorized: The maximum number of securities classified as temporary equity that are permitted to be issued by an entity's charter and bylaws. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.
Capitalized Computer Software, Net: The carrying amount of capitalized computer software costs net of accumulated amortization as of the balance sheet date.
Lines of Credit, Fair Value Disclosure: Fair value portion of contractual arrangement with a lender under which borrowings can be made up to a specific amount at any point in time.
Accrued Income Taxes, Noncurrent: 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 beyond one year or the operating cycle, whichever is longer. Alternate captions include income taxes payable, noncurrent.
Prepaid Expense: Carrying amount as of the balance sheet date of expenditures made in advance of when the economic benefit of the cost will be realized, and which will be expensed in future periods with the passage of time or when a triggering event occurs.
Property Subject to or Available for Operating Lease, Gross: Amount before accumulated depreciation of physical assets used in the normal conduct of business to produce goods and services subject to or available for lease.
Repossessed Assets: Carrying amount as of the balance sheet date of all assets obtained in full or partial satisfaction of a debt arrangement through foreclosure proceedings or defeasance; includes real and personal property; equity interests in corporations, partnerships, and joint ventures; and beneficial interests in trusts.
Accounts Payable, Other, Current: Amount of obligations incurred classified as other, payable within one year or the normal operating cycle, if longer.
Business Acquisition, Goodwill, Expected Tax Deductible Amount: The amount of goodwill arising from a business combination that is expected to be deductible for tax purposes.
Deferred Tax Assets, Tax Credit Carryforwards, Research: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible research tax credit carryforwards.
Other Postretirement Defined Benefit Plan, Liabilities, Noncurrent: This represents the noncurrent liability recognized in the balance sheet that is associated with other postretirement defined benefit plans (excluding pension plans).
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share, Unfunded Commitments: The amount of unfunded commitments for which the entity is obligated, to those certain investments for which net asset value per share is calculated (including by unit, membership interest, or other equity (ownership interest) unit measure) (alternative investments).
Notes, Loans and Financing Receivable, Gross, Current: 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(s) within one year of the balance sheet date or the normal operating cycle, whichever is longer. Such amount may include accrued interest receivable in accordance with the terms of the debt. The debt also may contain provisions including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale.
Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Projected Benefit Obligation: If aggregate disclosures are presented, the aggregate projected 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.
Junior Subordinated Notes: Including the current and noncurrent portions, 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 Junior Subordinated Notes, which have a lower priority than senior instruments.
Notes Receivable, Related Parties: For an unclassified balance sheet, amounts due from parties associated with the reporting entity as evidenced by a written promise to pay.
Bank Overdrafts: 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.
Operating Leases, Future Minimum Payments Receivable: Future minimum rental payments in aggregate as of the balance sheet date under operating leases.
Accrued Insurance, Current: 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. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Other Accrued Liabilities: Amount of expenses incurred but not yet paid classified as other.
Incremental Common Shares Attributable to Dilutive Effect of Contingently Issuable Shares: Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of contingently issuable shares. Contingently issuable shares are those shares that are issuable for little or no cash contingent on certain conditions being met.
Proceeds from Issuance of Unsecured Debt: The cash inflow from the issuance of long-term debt that is not secured by collateral. Excludes proceeds from tax exempt unsecured debt.
Self Insurance Reserve: Carrying amount (including both current and noncurrent portions) of accrued known and estimated losses incurred as of the balance sheet date for which no insurance coverage exists, and for which a claim has been made or is probable of being asserted, typically arising from workmen's compensation-type of incidents and personal injury to nonemployees from accidents on the entity's property.
Other Sundry Liabilities, Noncurrent: Obligations not otherwise itemized or categorized in the footnotes to the financial statements that are expected to be paid after one year (or the normal operating cycle, if longer), from the balance sheet date.
Accrued Vacation, Current: 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. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Deposits Assets: Carrying value of amounts transferred to third parties for security purposes that are expected to be returned or applied towards payment in the future.
Other Finite-Lived Intangible Assets, Gross: Amount before accumulated amortization of finite-lived intangible assets classified as other.
Notes, Loans and Financing Receivable, Gross, Noncurrent: 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(s) more than one year from the balance sheet date. Such amount may include accrued interest receivable in accordance with the terms of the debt. The debt also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale.
Cost Method Investments, Fair Value Disclosure: Fair value portion of investments accounted under the cost method.
Operating Leases, Future Minimum Payments Receivable, Thereafter: Future minimum lease payments receivable under operating leases for periods greater than five years following the balance sheet date.
Stock Issued During Period, Shares, Purchase of Assets: Number of shares of stock issued during the period as part of a transaction to acquire assets that do not qualify as a business combination.
Assets Held-in-trust: The total amount of cash and securities held by third party trustees pursuant to terms of debt instruments or other agreements as of the date of each statement of financial position presented, which can be used by the trustee only to pay the noncurrent portion of specified obligations.
Obligation to Return Securities Received as Collateral: The fair value of collateral received by the entity associated with securities borrowed that must be returned if the counterparty fulfills its obligations. It appears on the balance sheet as a liability and has a corresponding asset that appears on the balance sheet called Securities Received as Collateral.
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Gain: In a business combination achieved in stages, this element represents the amount of gain recognized by the entity as a result of remeasuring to fair value the equity interest in the acquiree it held before the business combination.
Accumulated Deferred Investment Tax Credit: The noncurrent portion of the reserve for accumulated deferred investment tax credits as of the balance sheet date. This is the remaining investment credit, which will reduce the cost of services collected from ratepayers by a ratable portion over the investment's regulatory life.
Estimated Litigation Liability, Current: Carrying amount of reserve for known or estimated probable loss from litigation, which may include attorneys' fees and other litigation costs, which is expected to be paid within one year of the date of the statement of financial position.
Prepaid Rent: Amount of asset related to consideration paid in advance for rent that provides economic benefits within a future period of one year or the normal operating cycle, if longer.
Notes Receivable, Related Parties, Current: Amounts due from parties associated with the reporting entity as evidenced by a written promise to pay, due within 1 year (or 1 business cycle).
Advances on Inventory Purchases: Carrying value of capitalized payments made in advance for inventory that is expected to be received within one year or the normal operating cycle, if longer.
Incremental Common Shares Attributable to Dilutive Effect of Nonvested Shares with Forfeitable Dividends: Nonvested equity-based payment awards that contain forfeitable rights to dividends or dividend equivalents (whether paid or unpaid) that result in incremental common shares.
Federal Funds Purchased: Amount of short term borrowing where a bank borrows, at the federal funds rate, from another bank.
Workers' Compensation Liability, Current: Carrying value as of the balance sheet date of obligations and payables pertaining to claims incurred of a workers compensation nature. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Finite-Lived Intangible Asset, Acquired-in-Place Leases: This element represents the amount of value allocated by a lessor (acquirer) to lease agreements which exist at acquisition of a leased property. Such amount may include the value assigned to existing tenant relationships and excludes the market adjustment component of the value assigned for above or below-market leases acquired.
Deferred Compensation Arrangement with Individual, Shares Issued: Number of shares issued pursuant to the terms of a deferred compensation arrangement.
Nontrade Receivables, Current: The sum of amounts currently receivable other than from customers. For classified balance sheets, represents the current amount receivable, that is amounts expected to be collected within one year or the normal operating cycle, if longer.
Income Tax Examination, Penalties and Interest Accrued: The amount of estimated penalties and interest accrued as of the balance sheet date arising from income tax examinations.
Trading Liabilities: The carrying amount of liabilities as of the balance sheet date that pertain to principal and customer trading transactions, or which may be incurred with the objective of generating a profit from short-term fluctuations in price as part of an entity's market-making, hedging and proprietary trading. Examples include short positions in securities, derivatives and commodities, obligations under repurchase agreements, and securities borrowed arrangements.
Public Utilities, Allowance for Funds Used During Construction, Additions: Total increase in earnings in the period representing the cost of equity (based on assumed rate of return) and/or borrowed funds (based on interest rate) used to finance construction of regulated assets, which is expected to be recovered through rate adjustments.
Utilities Operating Expense, Maintenance, Operations, and Other Costs and Expenses: The amount of operating expenses for the period that are associated with the utility's normal revenue producing operation; including selling, general, and administrative expenses, costs incurred for routine plant repairs and maintenance, and operations.
Time Deposits, at Carrying Value: 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.
Deferred Costs, Leasing, Net: This element represents costs incurred by the lessor that are (a) costs to originate a lease incurred in transactions with independent third parties that (i) result directly from and are essential to acquire that lease and (ii) would not have been incurred had that leasing transaction not occurred and (b) certain costs directly related to specified activities performed by the lessor for that lease. Those activities are: evaluating the prospective lessee's financial condition; evaluating and recording guarantees, collateral, and other security arrangements; negotiating lease terms; preparing and processing lease documents; and closing the transaction. This element is net of accumulated amortization.
Prepaid Supplies: Amount of consideration paid in advance for supplies that provide economic benefits within a future period of one year or the normal operating cycle, if longer.
Redeemable Noncontrolling Interest, Equity, Common, Carrying Amount: As of the reporting date, the carrying amount of noncontrolling interests which are redeemable by the (parent) entity (1) at a fixed or determinable price on a fixed or determinable date, (2) at the option of the holder of the noncontrolling interest, or (3) upon occurrence of an event that is not solely within the control of the (parent) entity. The noncontrolling interest holder's ownership (or holders' ownership) may be in the form of common shares (regardless of class), limited partnership units (regardless of class), non-preferential membership interests, or any other form of common equity regardless of investee entity legal form.
Notes Payable to Bank, Current: Current portion of the total carrying amount as of the balance sheet date due within one year or the operating cycle, if longer, on all notes payable to banks paid on an installment with long term maturities. This can include the amount of any loans from the applicant firm. This does not, however, include any mortgage balances.
Deferred Credits and Other Liabilities, Noncurrent: Carrying amount as of the balance sheet date of unearned revenue or income, not otherwise specified in the taxonomy, which is expected to be taken into income after one year or beyond the normal operating cycle, if longer and noncurrent obligations not separately disclosed in the balance sheet (other liabilities, noncurrent).
Securities Loaned: Amount, after the effects of master netting arrangements, of securities loaned to entities in exchange for collateral. Includes liabilities not subject to a master netting arrangement and not elected to be offset.
Available-for-sale Securities, Equity Securities, Noncurrent: Equity securities categorized neither as held-to-maturity nor trading which are intended be sold more than one year from the balance sheet date or operating cycle, if longer.
Other Inventory, Net of Reserves: Amount, after of valuation reserves and allowances, of inventory, classified as other, expected to be sold, or consumed within one year or operating cycle, if longer.
Related Parties Amount in Cost of Sales: Amount included in cost of sales related to transactions with related parties incurred and recorded in the statement of operations for the period.
Advance Rent: Amount at the balance sheet date that has been received by the entity that represents rents paid in advance.
Proceeds from Sale, Maturity and Collection of Short-term Investments: The cash inflow from sales, maturities, prepayments, calls and collections of all investments, including securities and other assets, having ready marketability 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.
Liability for Uncertainty in Income Taxes, Current: Amount recognized for uncertainty in income taxes classified as current.
Interest-bearing Domestic Deposit, Demand: Amount of money in interest-bearing domestic accounts that entitle the depositor to withdraw funds at any time without prior notice, also known as demand deposits.
Real Estate Inventory, Capitalized Interest Costs Incurred: The amount of interest capitalized to an operative builder's inventory during the period.
Finite-Lived Customer Relationships, Gross: Gross carrying amount before accumulated amortization as of the balance sheet date to an asset acquired in a business combination representing a favorable existing relationship with customers having a finite beneficial life.
Inventory, Work in Process and Raw Materials: The aggregate carrying amount as of the balance sheet date of items held by the entity which are partially completed at the time of measurement and unprocessed items that will go through the production process and become part of the final product. Includes supplies used directly or indirectly in the manufacturing or production process. This element may be used when the reporting entity combines work in process and raw materials into an aggregate amount.
Deferred Income Taxes and Other Tax Liabilities, Noncurrent: Amount of deferred tax liability attributable to taxable temporary differences, after deferred tax asset, and other tax liabilities expected to be paid after one year or operating cycle, if longer.
Real Estate Inventory, Capitalized Interest Costs: Carrying amount as of the balance sheet date of interest costs that were capitalized to properties under development during the land development and construction period of a project, and which are included in inventory.
Proceeds from Sale of Held-to-maturity Securities: The cash inflow associated with the sale of securities that had been designated as held-to-maturity. Excludes proceeds from maturities, prepayments and calls by the issuer.
Statutory Accounting Practices, Statutory Capital and Surplus Required: Amount of statutory capital required to be maintained as of the balance sheet date under prescribed or permitted statutory accounting practices.
Common Stock, Other Value, Outstanding: Value of shares of other common stock instruments held by shareholders, such as exchangeable shares. May be all or portion of the number of common shares authorized.
Delinquent Amount at End of Period on Loans Managed and Securitized or Asset-backed Financing Arrangement: This is the principal amount of loans (across all types of loans) that are overdue in payment by a set number of days.
Proceeds from Issuance of Subordinated Long-term Debt: The cash inflow from a borrowing where a lender is placed in a lien position behind debt having a higher priority of repayment (senior) in liquidation of the entity's assets or underlying collateral.
Advances, Fair Value Disclosure: Fair value of Federal Home Loan Bank (FHLBank) advances carried under the fair value option.
LIFO Inventory Amount: The amount of LIFO (last in first out) inventory present at the reporting date when inventory is also valued using different valuation methods.
Capitalized Exploratory Well Costs: The amount of capitalized exploratory well costs that is pending the determination of proved reserves. This does not include amounts that were capitalized and subsequently expensed in the same annual period.
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Loss Reserves: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from loss reserves other than estimated credit losses.
Collateralized Financings: The value of the collateral (typically cash) that the entity receives in a financing transaction in exchange for securities lent. This item represents a liability in the financial statements of the lender of the securities.
Short-term Non-bank Loans and Notes Payable: Amount of borrowings from a creditor other than a bank with a maturity within one year or operating cycle, if longer.
Fair Value of Securities Received as Collateral that Can be Resold or Repledged: Fair value of collateral permitted, by contact or custom, to be sold or re-pledged.
Affiliate Costs: Costs associated with revenues arising from an entity that is an affiliate of the reporting entity by means of direct or indirect ownership.
Business Combination, Indemnification Assets, Amount as of Acquisition Date: The amount of indemnification assets (amounts to be reimbursed if and when certain assumed liabilities are paid) recognized at the acquisition date of a business combination.
Materials, Supplies, and Other: The carrying amount of capitalized costs of materials, supplies, and other assets, which are not included in inventory but used in production.
Convertible Preferred Stock, Nonredeemable or Redeemable, Issuer Option, Value: Value of outstanding nonredeemable convertible preferred stock or outstanding convertible preferred stock that is redeemable solely at the option of the issuer.
Real Estate Investments, Other: Amount of real estate owned for income production and capital accretion potential, not otherwise specified in the existing taxonomy. Such real estate excludes that which is occupied or used in the business, for entertainment purposes, or held in inventory for specific purposes.
Bank Loans: Amounts due on short-term bank loans secured by customers' securities on the balance sheet date.
Postemployment Benefits Liability: The carrying amount as of the balance sheet date of the obligations recognized for the various benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement.
Noncash or Part Noncash Acquisition, Noncash Financial or Equity Instrument Consideration, Warrants Issued: 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.
Senior Notes, Current: Carrying value as of the balance sheet date of the portion of long-term notes having the highest claim on the assets of the issuer in case of bankruptcy or liquidation, due within one year or the normal operating cycle, if longer. Senior note holders are paid off in full before any payments are made to debt holders having a lesser priority of repayment.
Aircraft Maintenance, Materials, and Repairs: Maintenance costs incurred and directly related to services rendered by an entity during the reporting period. Includes the cost of inspections and repairs, materials and routine maintenance costs for all aircraft and engines.
Proceeds from Decommissioning Trust Fund Assets: The cash inflow from the sale of assets held in a decommissioning trust fund.
Finite-Lived License Agreements, Gross: Gross carrying amount as of the balance sheet date of certain rights acquired to exercise a certain privilege or pursue a particular business or occupation and which is deemed to have a finite economic life.
Net Investment in Direct Financing and Sales Type Leases: 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.
Restricted Investments, Current: This element represents the current portion of investments which are not defined as or included in marketable (debt, equity, or other) securities that are pledged or subject to withdrawal restrictions.
Asset Retirement Obligation, Legally Restricted Assets, Fair Value: Carrying amount of an asset that is legally restricted for purposes of settling an asset retirement obligation.
Cash Reserve Deposit Required and Made: Cash deposited in a special reserve account for the exclusive benefit of customers pursuant to SEC Regulations.
Customer Advances for Construction: 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.