KirkHan/XBRL_Terminology huggingface dataset:
Life Settlement Contracts, Fair Value, Maturing in Next Rolling Twelve Months: Fair value of life settlement contracts accounted for under the fair value method maturing in the next rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Life Settlement Contracts, Fair Value, Maturing in Next Twelve Months: Fair value of life settlement contracts accounted for under the fair value method maturing 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.
Life Settlement Contracts, Fair Value, Maturing in Remainder of Fiscal Year: Fair value of life settlement contracts accounted for under the fair value method maturing in the remainder of the 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.
Life Settlement Contracts, Fair Value, Maturing in Rolling Year Five: Fair value of life settlement contracts accounted for under the fair value method maturing in the fifth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Life Settlement Contracts, Fair Value, Maturing in Rolling Year Four: Fair value of life settlement contracts accounted for under the fair value method maturing in the fourth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Life Settlement Contracts, Fair Value, Maturing in Rolling Year Three: Fair value of life settlement contracts accounted for under the fair value method maturing in the third rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Life Settlement Contracts, Fair Value, Maturing in Rolling Year Two: Fair value of life settlement contracts accounted for under the fair value method maturing in the second rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Life Settlement Contracts, Fair Value, Maturing in Year Five: Fair value of life settlement contracts accounted for under the fair value method 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.
Life Settlement Contracts, Fair Value, Maturing in Year Four: Fair value of life settlement contracts accounted for under the fair value method 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.
Life Settlement Contracts, Fair Value, Maturing in Year Three: Fair value of life settlement contracts accounted for under the fair value method maturing in the third 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.
Life Settlement Contracts, Fair Value, Maturing in Year Two: Fair value of life settlement contracts accounted for under the fair value method 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.
Life Settlement Contracts, Fair Value: Fair value amount of life settlement contracts accounted for under the fair value method.
Life Settlement Contracts, Fair Value Method, Face Value: Face value (death benefits) of the life insurance policies underlying the life settlement contracts accounted for under the fair value method.
Life Settlement Contracts, Fair Value Method, Face Value, Maturing after Rolling Year Five: Face value of the life insurance policies underlying the life settlement contracts accounted for under the fair value method maturing after the fifth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Life Settlement Contracts, Fair Value Method, Face Value, Maturing after Year Five: Face value of the life insurance policies underlying the life settlement contracts accounted for under the fair value method 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.
Life Settlement Contracts, Fair Value Method, Face Value, Maturing in Next Rolling Twelve Months: Face value of the life insurance policies underlying the life settlement contracts accounted for under the fair value method maturing in the next rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Life Settlement Contracts, Fair Value Method, Face Value, Maturing in Next Twelve Months: Face value of the life insurance policies underlying the life settlement contracts accounted for under the fair value method maturing 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.
Life Settlement Contracts, Fair Value Method, Face Value, Maturing in Remainder of Fiscal Year: Face value of the life insurance policies underlying the life settlement contracts accounted for under the fair value method maturing in the remainder of the 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.
Life Settlement Contracts, Fair Value Method, Face Value, Maturing in Rolling Year Five: Face value of the life insurance policies underlying the life settlement contracts accounted for under the fair value method maturing in the fifth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Life Settlement Contracts, Fair Value Method, Face Value, Maturing in Rolling Year Four: Face value of the life insurance policies underlying the life settlement contracts accounted for under the fair value method maturing in the fourth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Life Settlement Contracts, Fair Value Method, Face Value, Maturing in Rolling Year Three: Face value of the life insurance policies underlying the life settlement contracts accounted for under the fair value method maturing in the third rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Life Settlement Contracts, Fair Value Method, Face Value, Maturing in Rolling Year Two: Face value of the life insurance policies underlying the life settlement contracts accounted for under the fair value method maturing in the second rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Life Settlement Contracts, Fair Value Method, Face Value, Maturing in Year Five: Face value of the life insurance policies underlying the life settlement contracts accounted for under the fair value method 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.
Life Settlement Contracts, Fair Value Method, Face Value, Maturing in Year Four: Face value of the life insurance policies underlying the life settlement contracts accounted for under the fair value method 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.
Life Settlement Contracts, Fair Value Method, Face Value, Maturing in Year Three: Face value of the life insurance policies underlying the life settlement contracts accounted for under the fair value method maturing in the third 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.
Life Settlement Contracts, Fair Value Method, Face Value, Maturing in Year Two: Face value of the life insurance policies underlying the life settlement contracts accounted for under the fair value method 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.
Life Settlement Contracts, Fair Value Method, Number of Contracts: Number of life settlement contracts accounted for under the fair value method.
Life Settlement Contracts, Fair Value Method, Number of Contracts, Maturing after Rolling Year Five: Number of life settlement contracts accounted for under the fair value method maturing after the fifth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Life Settlement Contracts, Fair Value Method, Number of Contracts, Maturing after Year Five: Number of life settlement contracts accounted for under the fair value method 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.
Life Settlement Contracts, Fair Value Method, Number of Contracts, Maturing in Next Rolling Twelve Months: Number of life settlement contracts accounted for under the fair value method maturing in the next rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Life Settlement Contracts, Fair Value Method, Number of Contracts, Maturing in Next Twelve Months: Number of life settlement contracts accounted for under the fair value method maturing 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.
Life Settlement Contracts, Fair Value Method, Number of Contracts, Maturing in Remainder of Fiscal Year: Number of life settlement contracts accounted for under the fair value method maturing in the remainder of the 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.
Life Settlement Contracts, Fair Value Method, Number of Contracts, Maturing in Rolling Year Five: Number of life settlement contracts accounted for under the fair value method maturing in the fifth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Life Settlement Contracts, Fair Value Method, Number of Contracts, Maturing in Rolling Year Four: Number of life settlement contracts accounted for under the fair value method maturing in the fourth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Life Settlement Contracts, Fair Value Method, Number of Contracts, Maturing in Rolling Year Three: Number of life settlement contracts accounted for under the fair value method maturing in the third rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Life Settlement Contracts, Fair Value Method, Number of Contracts, Maturing in Rolling Year Two: Number of life settlement contracts accounted for under the fair value method maturing in the second rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Life Settlement Contracts, Fair Value Method, Number of Contracts, Maturing in Year Five: Number of life settlement contracts accounted for under the fair value method 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.
Life Settlement Contracts, Fair Value Method, Number of Contracts, Maturing in Year Four: Number of life settlement contracts accounted for under the fair value method 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.
Life Settlement Contracts, Fair Value Method, Number of Contracts, Maturing in Year Three: Number of life settlement contracts accounted for under the fair value method maturing in the third 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.
Life Settlement Contracts, Fair Value Method, Number of Contracts, Maturing in Year Two: Number of life settlement contracts accounted for under the fair value method 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.
Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest: Percentage investment held by the managing member or general partner of the limited liability company (LLC) or limited partnership (LP).
Limited Liability Company (LLC) or Limited Partnership (LP), Members or Limited Partners, Ownership Interest: The number of units or percentage investment held by one or more members or limited partners of the LLC or LP.
Limited Partners' Capital Account, Units Authorized: The number of limited partner units authorized to be issued.
Limited Partners' Cumulative Cash Distributions: Aggregate cumulative cash distributions made to the limited partners.
Limited Partners' Offering Costs: The cumulative amount of offering costs allocated to the limited partners.
Line of Credit Assumed: The fair value of line of credit assumed in noncash investing or financing activities.
Line of Credit Facility, Capacity Available for Specific Purpose Other than for Trade Purchases: The maximum amount of borrowing capacity under a line of credit that is available as of the balance sheet date for a specific purpose other than for financing goods acquired for inventory or imminent delivery to a customer.
Line of Credit Facility, Capacity Available for Trade Purchases: The maximum amount of borrowing capacity under a line of credit that is available as of the balance sheet date for financing purchases of goods acquired for inventory or imminent delivery to a customer.
Line of Credit Facility, Collateral Fees, Amount: Amount of the fees associated with providing collateral for the credit facility.
Line of Credit Facility, Commitment Fee Percentage: The fee, expressed as a percentage of the line of credit facility, for the line of credit facility regardless of whether the facility has been used.
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage: The fee, expressed as a percentage of the line of credit facility, for available but unused credit capacity under the credit facility.
Estimated Litigation Liability, Noncurrent: Carrying amount of estimated litigation liability for known or estimated probable loss from litigation, which may include attorneys' fees and other litigation costs, which is expected to be paid after one year or beyond the normal operating cycle, if longer.
Loan Portfolio Expense: The loan servicing fees paid to third parties that relate to loan expenses for a portfolio containing the entire group of loans owned by the company.
Loans and Leases Receivable, Collateral for Secured Borrowings: Reflects the aggregate value of loans, trade receivables, securities and financial instruments that serve as collateral for obligations arising from a transfer of financial assets recorded as a secured borrowing.
Loans and Leases Receivable, Commitments, Fixed Rates: Reflects the amount of cash required to fully fund agreements to provide advances to borrowers and lessees at stated interest rates.
Loans and Leases Receivable, Commitments, Variable Rates: Reflects the amount of cash required to fully fund agreements to provide advances to borrowers and lessees at interest rates that increase or decrease depending on certain facts or circumstances.
Loans and Leases Receivable, Fees Earned but Excluded from Yield: Reflects the amount of fees recognized as income related to loan originations, commitments or servicing which are not included in interest income and that exceed one percent of the aggregate of total interest income and other income.
Loans and Leases Receivable, Impaired, Commitment to Lend: Reflects the unfunded portion of contractual agreements to lend funds to borrowers for loans whose terms have been modified by troubled debt restructuring.
Loans and Leases Receivable, Impaired, Interest Income Recognized, Change in Present Value Attributable to Passage of Time: The amount of interest income on impaired and nonperforming loans that is due to the change in present value attributable to the passage of time.
Loans and Leases Receivable, Impaired, Interest Lost on Nonaccrual Loans: Reflects the amount of additional interest income that would have been recorded if impaired or nonperforming loans were instead current, in compliance with their original terms, and outstanding throughout the reporting period or since origination (if held for part of the period).
Loans and Leases Receivable, Nonperforming, Accrual of Interest: Reflects the carrying amount of loans deemed to be questionable as to collection on which interest is continuing to be earned or accrued.
Loans and Leases Receivable, Nonperforming, Nonaccrual of Interest: Reflects the carrying amount of loans deemed to be questionable as to collection on which no interest is continuing to be recognized.
Loans and Leases Receivable, Ratio of Nonperforming Loans to All Loans: Reflects the percentage derived from dividing impaired loans on which interest has ceased to be accrued by total loans.
Loans from Other Federal Home Loan Banks: Amount of Federal Home Loan Bank (FHLBank) loans from another FHLBank.
Loans, Gross, Insurance Policy: Amount before allowance of loans made to policy and contract holders using their life insurance contracts' cash value or separate accounts as collateral. Includes deferred interest and fees, undisbursed portion of loan balance, unamortized costs and premiums over and discounts from face amounts. Excludes loans and leases covered under loss sharing agreements.
Loans Pledged as Collateral: Carrying amount as of the balance sheet date of loans that have been pledged as collateral for borrowings. If the secured party has the right by contract or custom to sell or re-pledge the collateral, then the debtor reclassifies that asset and report that asset in its statement of financial position separately from other assets not so encumbered.
Loans Receivable, Basis Spread on Variable Rate: The percentage points (also referred to as 'margin') added to the reference rate as stated in the loan agreement and used to compute the variable rate on the loans receivable. For instance, the loan agreement might state that the interest rate the borrower is obligated to pay is the London Interbank Offered Rate (LIBOR) plus three quarters (3/4) of a percentage point adjusted quarterly (each three months). LIBOR in this example is the index or reference rate, 3/4 percentage point is the margin, the reference rate plus the margin is the fully indexed rate. This element would be used to report separately the margin.
Loans Receivable, Basis Spread on Variable Rate, During Period: The percentage points added to the reference rate or index during the adjustment period to compute the variable [fully indexed] rate on the loans receivable realized during the reporting period. This may be an effective margin for the period depending on the specific terms of the underlying loan agreement (for example, an annual disclosure for a loan with a quarterly adjustment period).
Loans Receivable Held-for-sale, Amount: The face amount of loans that will be sold to other entities.
Loans to Other Federal Home Loan Banks: Amount of Federal Home Loan Bank (FHLBank) loans to another FHLBank.
Accounts, Notes, Loans and Financing Receivable, Net, Noncurrent: The aggregate of amounts due from customers or clients more than one year from the balance sheet date, for goods or services that have been delivered or sold in the normal course of business and an amount representing an agreement for an unconditional promise by the maker to pay the Company (holder) a definite sum of money at a future date more than one year from the balance sheet date, reduced to their estimated net realizable fair value by an allowance established by the Company of the amount it deems uncertain of collection and net of any write-downs taken for collection uncertainty on the part of the holder, respectively.
Long-term Commercial Paper, Current: Carrying value as of the balance sheet date of the current portion of long-term unsecured obligations issued by corporations and other borrowers to investors (with maturities initially due after one year or beyond the operating cycle if longer).
Long-term Construction Loan, Current: This element represents the current portion of a long-term real estate loan to finance building costs. The funds are disbursed as needed or in accordance with a prearranged plan; generally, a portion of the funds is disbursed at inception and the remainder as construction progresses. The money is repaid on completion of the project (generally one to seven years), usually from the proceeds of a mortgage loan. The rate is normally higher than the prime rate, and there is usually an origination fee. The effective yield on these loans tends to be high, and the lender has a security interest in the real property.
Long-term Construction Loan: This element represents the current and noncurrent portions of a long-term real estate loan with an initial maturity beyond one year or beyond the normal operating cycle, if longer, to finance building costs. The funds are disbursed as needed or in accordance with a prearranged plan; generally, a portion of the funds is disbursed at inception and the remainder as construction progresses. The money is repaid on completion of the project (generally one to seven years), usually from the proceeds of a mortgage loan. The rate is normally higher than the prime rate, and there is usually an origination fee. The effective yield on these loans tends to be high, and the lender has a security interest in the real property.
Long-term Debt, Maturing in Years Four and 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 fourth and 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.
Long-term Debt, Maturing in Years Two and Three: 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 and third 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.
Long-term Debt, Percentage Bearing Fixed Interest, Amount: The portion of the carrying amount of long-term borrowings outstanding as of the balance sheet date, including current maturities, which accrues interest at a set, unchanging rate.
Long-term Debt, Percentage Bearing Fixed Interest, Percentage Rate: The interest rate applicable to the portion of the carrying amount of long-term borrowings outstanding as of the balance sheet date, including current maturities, which accrues interest at a set, unchanging rate.
Long-term Debt, Percentage Bearing Variable Interest, Amount: The portion of the carrying amount of long-term borrowings outstanding as of the balance sheet date, including current maturities, which accrues interest at a rate subject to change from time to time.
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate: The interest rate applicable to the portion of the carrying amount of long-term borrowings outstanding as of the balance sheet date, including current maturities, which accrues interest at a rate subject to change from time to time.
Long-term Debt, Weighted Average Interest Rate: Weighted average interest rate of long-term debt outstanding.
Long-term Federal Home Loan Bank Advances, Noncurrent: The noncurrent portion of Federal Home Loan Bank borrowings initially due beyond one year or beyond the normal operating cycle if longer.
Loans Payable to Bank, Noncurrent: Carrying value as of the balance sheet date of loans from a bank with maturities initially due after one year or beyond the operating cycle if longer, excluding current portion.
Loans Payable, Noncurrent: Carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.
Notes and Loans, Noncurrent: 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), excluding current portion.
Long-term Pollution Control Bond, Current: Current portion of a debt security issued by a state, certain agencies or authorities, a local government, or development corporation to finance the construction of air- or water-pollution control facilities or sewage or solid waste disposal facilities pursuant to federal law. The bonds are backed by the credit of the beneficiary of the financing rather than the credit of the issuer.
Long-term Pollution Control Bond: Represents the current and noncurrent portions of a debt security issued by a state, certain agencies or authorities, a local government, or development corporation to finance the construction of air- or water-pollution control facilities or sewage or solid waste disposal facilities pursuant to federal law. The bonds are backed by the credit of the beneficiary of the financing rather than the credit of the issuer.
Long-term Transition Bond, Noncurrent: Long-Term transition bonds are bonds under the Competition Act in which the proceeds of Transition Bonds are required to be used principally to reduce qualified stranded costs and the related capitalization of the utility. This represents the noncurrent portion.
Long-term Transition Bond, Current: Long-Term transition bonds are bonds under the Competition Act in which the proceeds of Transition Bonds are required to be used principally to reduce qualified stranded costs and the related capitalization of the utility. This represents the current portion.
Long-term Transition Bond: Long-Term transition bonds are bonds under the Competition Act in which the proceeds of Transition Bonds are required to be used principally to reduce qualified stranded costs and the related capitalization of the utility. This represents the current and noncurrent portions. The initial maturity is beyond one year or beyond the normal operating cycle, if longer.
Loss from Components Excluded from Assessment of Cash Flow Hedge Effectiveness: The loss relating to components of the gain (loss) on the cash flow hedging instrument excluded from the assessment of cash flow hedge effectiveness. Recognized in earnings.
Loss from Components Excluded from Assessment of Fair Value Hedge Effectiveness: Loss relating to components of the gain (loss) on the fair value hedging instrument excluded from the assessment of fair value hedge effectiveness. Recognized in earnings.
Loss from Hedged Firm Commitment Not Qualifying as Fair Value Hedge: Amount of loss recognized in earnings when a hedged firm commitment no longer qualifies as a fair value hedge.
Loss on Contract Termination for Default: The amount of the loss on termination of a contract for default.
Machinery and Equipment, Gross: Amount before accumulated depreciation of tangible personal property used to produce goods and services, including, but is not limited to, tools, dies and molds, computer and office equipment.
Malpractice Loss Contingency, Accrual, Discounted: Amount of the accrued liability on a discounted basis for malpractice claims (including general and professional liability).
Malpractice Loss Contingency, Accrual, Discounted, Current: Amount of the current portion of the accrued liability on a discounted basis for malpractice claims (including general and professional liability).
Malpractice Loss Contingency, Accrual, Discounted, Noncurrent: Amount of the noncurrent portion of the accrued liability on a discounted basis for malpractice claims (including general and professional liability).
Malpractice Loss Contingency, Accrual, Undiscounted: Amount of the accrued liability on an undiscounted basis for malpractice claims (including general and professional liability) at the end of the accounting period.
Malpractice Loss Contingency, Accrual, Undiscounted, Current: Amount of the current portion of the accrued liability on an undiscounted basis for malpractice claims (including general and professional liability).
Malpractice Loss Contingency, Accrual, Undiscounted, Noncurrent: Amount of the noncurrent portion of the accrued liability on an undiscounted basis for malpractice claims (including general and professional liability).
Malpractice Loss Contingency, Claims Incurred in Period: Amount of loss recognized for asserted and unasserted malpractice claims.
Malpractice Loss Contingency, Claims Incurred in Prior Periods: Amount of increase in asserted and unasserted malpractice claims that were originally recognized in a prior period.
Malpractice Loss Contingency, Claims Incurred, Net: Amount of costs associated with malpractice claims and insurance premiums incurred during an accounting period, less insurance recoveries and returns of previously paid premiums.
Malpractice Loss Contingency, Discount Rate: The interest rate used to discount the estimated cash flows associated with the payment of malpractice claims.
Malpractice Loss Contingency, Insurance Recoveries: Amount of insurance recoveries recognized from insurance and similar arrangements for reimbursement and payment of malpractice claims recognized during an accounting period.
Malpractice Loss Contingency, Letters of Credit and Surety Bonds: Amount of letters of credit and other surety bonds that are available for the future payment of malpractice claims.
Malpractice Loss Contingency, Number of Claims: Number of malpractice claims outstanding at the end of the accounting period.
Malpractice Loss Contingency, Period Cost: Amount of costs associated with malpractice claims, including costs associated with litigating and settling claims, incurred during an accounting period.
Malpractice Loss Contingency, Premium Costs: Amount of costs incurred that are associated with obtaining malpractice insurance and other risk transferring arrangements during an accounting period.
Malpractice Loss Contingency, Return of Premiums: Amount received during the period representing a return of premiums previously paid, generally under a retrospectively rated policy.
Managing Member or General Partner, Subsequent Distribution Amount: Amount of cash or stock or unit payment to a limited liability corporation managing member or limited partnership general partner after the end of the accounting period.
Marketable Securities, Noncurrent: Total debt and equity financial instruments including: (1) securities held-to-maturity and (2) securities available-for-sale that will be held for the long-term.
Medium-term Notes: Including the current and noncurrent portions, carrying value at the balance sheet date of a financial instrument used to receive debt funding on a regular basis with original maturities ranging from 5-10 years.
Medium-term Notes, Current: Carrying value at the balance sheet date of the current portion of a financial instrument used to receive debt funding on a regular basis with original maturities ranging from 5-10 years.
Medium-term Notes, Noncurrent: Carrying value at the balance sheet date of the noncurrent portion of a financial instrument used to receive debt funding on a regular basis with original maturities ranging from 5-10 years.
Memberships in Exchanges Owned: Carrying amount as of the balance sheet date of the capitalized costs of obtaining memberships that provide the entity, typically a broker-dealer, with the right to do business on trading exchanges (such as stock or commodity exchanges) in which the entity or its employees are members. Memberships are usually registered in the names of individuals who are affiliated with the broker-dealer. A membership held in the name of an individual is considered to be an asset of the broker-dealer if it is held by the broker-dealer under an agreement (such as an ABC agreement) that would require the member, upon leaving the broker-dealer, to do one of the following: a) Pay the member organization the amount necessary to purchase another membership (if the named individual wished to retain the membership); b) Sell the membership and pay the proceeds over to the member organization; or, c) Transfer the membership for a nominal consideration to a person designated by the member organization and satisfactory to the exchange.
Mineral Properties, Gross: Carrying amount at the balance sheet date of mineral properties, gross of adjustments.
Mineral Rights: Carrying amount at the balance sheet date of mineral rights, or rights to extract a mineral from the earth or to receive payment in the form of a royalty for the extraction of minerals, net of amortization.
Mine Reclamation and Closing Liability, Noncurrent: Amount of a reclamation and mine closing liability that is associated with a legal obligation for the closure and reclamation of a mine including the removal of buildings, equipment, machinery and other physical remnants of mining, closure of tailings impoundments, leach pads and other mine features, and contouring, covering and revegetation of waste rock piles and other disturbed areas.
Minimum Lease Payments, Sale Leaseback Transactions: Amount of minimum lease payments for sale-leaseback transactions accounted for using the deposit method or as a financing.
Minimum Lease Payments, Sale Leaseback Transactions, Thereafter: Amount of minimum lease payments for sale-leaseback transactions accounted for using the deposit method or as a financing 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.
Minimum Lease Payments, Sale Leaseback Transactions, within Five Years: Amount of minimum lease payments for sale-leaseback transactions accounted for using the deposit method or as a financing due 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.
Minimum Lease Payments, Sale Leaseback Transactions, within Four Years: Amount of minimum lease payments for sale-leaseback transactions accounted for using the deposit method or as a financing due 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.
Minimum Lease Payments, Sale Leaseback Transactions, Next Twelve Months: Amount of minimum lease payments for sale-leaseback transactions accounted for using the deposit method or as a financing 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.
Minimum Lease Payments, Sale Leaseback Transactions, within Three Years: Amount of minimum lease payments for sale-leaseback transactions accounted for using the deposit method or as a financing due in the third 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.
Minimum Lease Payments, Sale Leaseback Transactions, within Two Years: Amount of minimum lease payments for sale-leaseback transactions accounted for using the deposit method or as a financing due 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.
Noncontrolling Interest, Amount Represented by Preferred Stock: The amount of noncontrolling interest in subsidiary represented by preferred securities issued by the subsidiary.
Mortgage-backed Securities Held-to-maturity, Fair Value Disclosure: Fair value of securitized, pay-through debt securities collateralized by real estate mortgage loans classified as held-to-maturity.
Mortgage Loans on Real Estate, Intercompany Profits in Carrying Amount of Loans: Amount of any intercompany profits included in the carrying amount of mortgage loans on real estate.
Mortgages Held-for-sale, Fair Value Disclosure: Fair value portion of mortgage loans held-for-sale.
Municipal Investment Agreements: Carrying value as of the balance sheet date of the obligations arising from contracts specifying rights and responsibilities of a host municipality in the structure or operation of an investment project. For example, proceeds from a revenue bond may be invested temporarily in contracts until disbursements are required for construction of a major project. There is little or no insurance risk for the entity.
Net Capital in Excess of Five Percent of Debit Items: Net capital less five percent of aggregate debit items.
Noncash or Part Noncash Acquisition, Employee Benefit Liabilities Assumed: The amount of employee benefit liabilities that an Entity assumes in acquiring a business or in consideration for an asset received in a noncash (or part noncash) acquisition. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
Noncash or Part Noncash Acquisition, Interest Acquired: The level of ownership or equity interest acquired in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
Noncash or Part Noncash Acquisition, Inventory Acquired: The amount of inventory that an Entity acquires in a noncash (or part noncash) acquisition. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
Noncash or Part Noncash Acquisition, Noncash Financial or Equity Instrument Consideration, Rate: Dividend or interest rate associated with the financial or equity instrument issued as noncash or part noncash consideration for a business or asset acquired. Noncash are transactions that affect recognized assets or liabilities but that do not result in cash receipts or cash payments. Part noncash refers to that portion of the transaction not resulting in cash receipts or cash payments.
Noninterest-bearing Deposit Liabilities: The aggregate amount of all domestic and foreign noninterest-bearing deposits liabilities held by the entity.
Noninterest-bearing Deposit Liabilities, Domestic: Amount of domestic noninterest-bearing deposits held by the entity, which may include demand deposits, checking, brokered and retail deposits.
Noninterest-bearing Deposit Liabilities, Foreign: Amount of foreign noninterest-bearing deposits held by the entity which may include demand deposits, checking, brokered and retail deposits.
Noninterest-bearing Domestic Deposit, Brokered: Amount of noninterest-bearing domestic third-party deposits placed by or through the assistance of a deposit broker, also known as brokered deposit liabilities.
Noninterest-bearing Domestic Deposit, Checking: Amount of noninterest-bearing domestic checking deposit liabilities.
Noninterest-bearing Domestic Deposit, Demand: Amount of money in noninterest-bearing domestic accounts that entitle the depositor to withdraw funds at any time without prior notice, also known as demand deposits.
Noninterest-bearing Domestic Deposit, Retail: Amount of noninterest-bearing domestic retail deposit liabilities.
Nonmonetary Transaction, Gross Operating Revenue Recognized: The amount of gross operating revenue recognized in a nonmonetary transaction.
Nonpatronage Source Earnings: The excess or revenues over costs resulting from transactions that do not relate to patrons.
Nontrade Receivables: Carrying amounts due as of the balance sheet date of the sum of amounts receivable other than from customers.
Nontrade Receivables, Noncurrent: The noncurrent portion of the receivable other than from customers, that is amounts expected to be collected after one year or the normal operating cycle, if longer.
Notes, Loans and Financing Receivable, Net, 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 more than one year from the balance sheet date, net of any write-downs taken for collection uncertainty on the part of the holder. 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.
Notes Payable to Bank: Including the current and noncurrent portions, the carrying value as of the balance sheet date of notes payable to banks, excluding mortgage notes, initially due beyond one year or beyond the operating cycle if longer.
Notes Payable to Bank, Noncurrent: The total amount due within more than 12 month, or the operating cycle if longer, on all notes payable to banks paid on an installment. This can include the amount of any loans from the applicant firm. This does not, however, include any mortgage balances.
Notes Receivable, Fair Value Disclosure: Fair value portion of an agreement for an unconditional promise by the maker to pay the holder a definite sum of money at a future date.
Financing Receivable, Net: Net amount of the investment in a contractual right to receive money on demand or on fixed or determinable dates that is recognized as an asset in the creditor's statement of financial position. Examples include, but are not limited to, credit card receivables, notes receivable and receivables relating to lessor's rights to payments from leases other than operating leases that have been recorded as assets. Excludes trade accounts receivable with contractual maturity of one year or less and arose from the sale of goods or services.
Qualitative and Quantitative Information, Transferor's Continuing Involvement, Not Previously Required Financial Support Provided, Amount: The amount of the support provided by the transferor with a continuing involvement that was not previously contractually required to provide to the transferee or its beneficial interest holders.
Number of Countries in which Entity Operates: The number of countries in which the entity operates as of balance sheet date.
Number of Foreign Currency Derivatives Held: Number of foreign currency exchange rate derivatives held by the entity at the reporting date.
Number of Interest Rate Derivatives Held: Number of interest rate derivative instruments held by the entity at the reporting date.
Number of Price Risk Derivatives Held: Number of price risk derivative instruments held by the entity at the reporting date.
Number of Real Estate Properties, Fee Simple: The number of real estate properties owned as of the statement of financial position to which the entity has fee simple title.
Number of States in which Entity Operates: The number of states the entity operates in as of the balance sheet date.
Number of Units in Real Estate Property: The number of units in a real estate property owned as of the balance sheet date.
Office of Finance, Cost Assessed on Federal Home Loan Bank: Amount of a Federal Home Loan Bank's (FHLBank) proportionate share of the costs of operating the Office of Finance.
Oil and Gas Joint Interest Billing Receivables, Current: Current portion of accounts receivable attributable to joint interest partners in oil and gas properties. These are billings to the non-operators associated with the operation of wells and are based on those owners' working interests in the wells. 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.
Oil and Gas Joint Interest Billing Receivables, Noncurrent: Noncurrent portion of accounts receivable attributable to joint interest partners in oil and gas properties. These are billings to the non-operators associated with the operation of wells and are based on those owners' working interests in the wells.
Oil and Gas Producing Properties of Rate Regulated Companies, Proved and Unproved Reserves: The quantity of proved and unproved reserves related to properties subject to cost-of-service ratemaking.
Oil and Gas Producing Properties of Rate Regulated Companies, Unamortized Cost: The amount of unamortized cost related to properties subject to cost-of-service ratemaking.
Oil and Gas Property, Successful Effort Method, Gross: Oil and Gas properties, gross, carried under the successful effort method.
Oil and Gas Reclamation Liability, Noncurrent: Amount of a reclamation liability that is associated with a legal obligation for the closure and reclamation of oil and gas properties.
Oil and Gas Sales Payable, Current: Carrying value as of the balance sheet date of obligations incurred and payable to third parties for oil and gas that has been sold but not delivered. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Oil and Gas Sales Payable: Carrying value as of the balance sheet date of obligations incurred and payable to third parties for oil and gas that has been sold but not delivered.
Operating Insurance and Claims Costs, Production: Insurance and claims costs directly related to goods produced and sold, or services rendered, during the reporting period.
Operating Leases, Income Statement, Carrying Amount at Lease Inception Exceeds Fair Value: This element represents the loss resulting from the amount by which the cost or carrying amount, if different, of an asset subject to an agreement classified as an operating lease, at the inception of a lease involving real estate, exceeds the fair value of the leased property.