KirkHan/XBRL_Terminology huggingface dataset:
abstract: An attribute of an element to indicate that the element is only used in a hierarchy to group related elements together. An abstract element cannot be used to tag data in an instance document.
attribute: A property of an element such as its name, balance, data type, and whether the element is abstract. Attributes of XBRL US GAAP Taxonomy elements cannot be changed.
authoritative reference: Citations to specific authoritative accounting literature (pronouncements, standards, rules, and regulations) derived from various authoritative sources (Securities and Exchange Commission, Financial Accounting Standards Board, American Institute of Certified Public Accountants, etc.) and used to help define an element.
axis (pl. axes): An instance document contains facts; an axis differentiates facts and each axis represents a way that the facts may be classified. For example, Revenue for a period might be reported along a business unit axis, a country axis, a product axis, and so forth.
axis-default relationship: The dimensional relationship indicating that the table axis has a default domain member. In the XBRL US GAAP Taxonomies 1.0, the default is always the domain element.
balance: An attribute of a monetary item type designated as debit, credit, or neither; a designation, if any, should be the natural or most expected balance of the element - credit or debit - and thus indicates how calculation relationships involving the element may be assigned a weight attribute (-1 or +1).
context: Entity and report-specific information (reporting period, segment information, and so forth) required by XBRL that allows tagged data to be understood in relation to other information.
decimal: Instance document fact attribute used to express the number of decimal places to which numbers have been rounded.
domain: An element that represents an entire set of other elements; the domain and its members are used to classify facts along the axis of a table. For example, 'Arkansas' is a domain member in the domain 'States,' and would be used to classify elements such as revenues and assets in Arkansas as distinct from other states. When a fact does not have any domain member specified, that means it applies to the entire domain.
element: XBRL components (items, domain members, dimensions, and so forth). The representation of a financial reporting concept, including: line items in the face of the financial statements, important narrative disclosures, and rows and columns in tables.
element definition: A human-readable description of a reporting concept. From an XBRL technical point of view, the element definition is the label with the type 'documentation,' and there are label relationships in a label relationships file, but from a user point of view the definition is an unchangeable attribute of the element.
entry point: A taxonomy entry point is identified by a unique URL (or set of URLs) that defines a logical starting point. It enables taxonomies to be filtered for specific types of reporting.
extension taxonomy or extension: A taxonomy that allows users to add to a published taxonomy in order to define new elements or change element relationships and attributes (presentation, calculation, labels, and so forth) without altering the original.
imputed value: A value that is not specifically provided but could be calculated based on other provided numbers and calculation weights.
instance or instance document: XML file that contains business reporting information and represents a collection of financial facts and report-specific information using tags from one or more XBRL taxonomies.
label: Human-readable name for an element; each element has a standard label that corresponds to the element name, and is unique across the taxonomy.
label type: A distinguishing name for each distinct element indicating the circumstances in which it should be used; each is given a separate defining role to use in different presentation situations.
mapping: Process of determining the elements that correspond to lines and columns in a financial statement and which elements must be created by extension.
namespace: Every element has a Universal Resource Identifier (URI) that identifies the organization that maintains the element definitions, with an indication of what the term covers. In the XBRL US GAAP Taxonomy, namespaces start with http://xbrl.us/us-gaap/. A namespace prefix is not the namespace.
nillable: An attribute that appears on all taxonomy elements, and is used (false) on elements that, if used in an instance document, must have a non-empty value. XBRL taxonomy tools normally have the default value for nillable as 'true.' There is no need for any extension to define an element with nillable 'false.'
parent-child hierarchy: Relationship between elements that indicates subordination of one to the other as represented in a print listing or financial statement presentation. Relationships files use parent-child hierarchies to model several different relationships, including presentation, summation of a set of facts, and membership of concepts within a domain used as the axis of a table.
period type: An attribute of an element that reflects whether it is reported as an instant or duration time period.
prefix or namespace prefix: A shorthand sequence of letters for a namespace; 'us-gaap,' for example, is a common prefix for the namespace http://xbrl.us/us-gaap/2008-01-31.
presentation relationships: Relationships that arrange elements allowing them to navigate the taxonomy content in parent-child tree structures (hierarchies).
render or rendering: To process an instance document into a layout that facilitates readability and understanding of its contents.
scaling: A process that automatically scales numeric data by value, thus saving time of entering zeros during the entry or creation process. XBRL does not support the scaling of numeric values (all values must be reported in their entirety); however, it is a feature commonly found in instance document creation software.
scenario: Tag that allows for additional information to be associated with facts in an instance document; this information encompasses in particular the reporting circumstances of the fact, as for example 'actual or forecast.' The scenario of any fact can be left unspecified.
segment: Tag that allows additional information to be included in the context of an instance document; this information captures segment information such as an entity's business units, type of debt, type of other income, and so forth.
sign value: Denotes whether a numeric fact in an instance has a positive (+) or negative (-) value.
table: An element that organizes a set of axes and a set of line items to indicate that each fact of one of the line items could be further characterized along one or more of its axes. For example, if a line item is Sales and an axis is Scenario, this means that an instance document could have facts that are either for an unspecified scenario or for a specific scenario such as 'actual or forecast.'
tag (noun): Identifying information that describes a unit of data in an instance document and encloses it in angle brackets (<> and ). All facts in an instance document are enclosed by tags that identify the element of the fact.
taxonomy, taxonomies: Electronic dictionary of business reporting elements used to report business data. A taxonomy is composed of an element names file (.xsd) and relationships files directly referenced by that schema. The taxonomy schema files together with the relationships files define the concepts (elements) and relationships that form the basis of the taxonomy. The set of related schemas and relationships files altogether constitute a taxonomy.
type or data type: Data types (monetary, string, share, decimal, and so forth) define the kind of data to be tagged with the element name.
unit of measure: The units in which numeric items have been measured, such as dollars, shares, Euros, or dollars per share.
validation: Process of checking that instance documents and taxonomies correctly meet the rules of the XBRL specification.
weight: Calculation relationship attribute (-1 or +1) that works in conjunction with the balance of the parent and child numeric elements to determine the arithmetic summation relationship.
Anchoring: Anchoring links an extension element created by a preparer, to an appropriate element in a base taxonomy. An example of anchoring is the wider/narrower relationship that defines an extension concept to be either wider or narrower in meaning or scope than the base taxonomy concept to which it is linked. Analysts, regulators and other users can use anchoring information to better interpret and compare information collected through the use of extension elements.
Block tag: A single fact that contains the content of an entire section of a report. A block tag may include text, numeric values, tables and other data. A block tag provides the contents of the section as a single fact, rather than tagging each item contained within it as separate facts. A block tag is a type of text block that allows for less granular reporting.
Built-in dimension: Dimensions that are defined by the XBRL specification, and which are required for all facts (depending on their datatype). For example, the 'period' built-in dimension defines the date or period in time to which a fact relates, and the 'unit' built-in dimension defines the units, such as a monetary currency, in which a numeric fact is reported. Taxonomies may add additional dimensions, referred to as taxonomy-defined dimensions [technical term: 'core dimension'].
Business report: Any document that is used to convey information in order to satisfy a specific reporting requirement. Business reports are typically periodic in nature and can include company annual reports, risk reports, tax reports and internal enterprise performance reports. Business reports may include tabular data, descriptive text, individual numeric facts, charts, graphs, or any combination of the above.
Business validation rules: Validation rules that are backed by requirements from the underlying business domain. Examples of business validation rules include checking that an appropriate currency has been used for monetary facts, checking that mandatory facts have been reported, and checking that numeric values pass appropriate calculation checks. Business validation rules may be included in a taxonomy as XBRL formula rules, enabling XBRL software to automatically check the quality of an XBRL report. These are included to improve data quality in a reporting programme.
Calculation tree: Relationships between concepts in a taxonomy for the purpose of describing and validating simple totals and subtotals. [At a technical level, these relationships are defined using the summation-item arcrole in the XBRL specification]
Closed reporting: A reporting programme in which the set of data points that is to be reported is prescribed completely by the collector of the reports. The process to be followed by a preparer in a closed reporting programme is analogous to completing a paper form, as the boxes that may be completed are prescribed completely by the creator of the form (although as with paper forms, closed reporting programmes may include specific points of flexibility, such as where rows in a table may be repeated as many times as required).
Collector: A person or organisation that receives or retrieves XBRL reports for the purpose of collecting and/or analysing the data within them. Collectors may include (but are not limited to) regulators and other government agencies, stock exchanges collecting financials from listed companies, banks collecting credit risk reports, and companies collecting financial data for consolidation.
Concept: A taxonomy element that provides the meaning for a fact. For example, 'Profit', 'Turnover', and 'Assets' would be typical concepts. [approximate technical term: concept (XBRL v2.1) or primary item (XBRL Dimensions). Concept, as defined here, excludes header and structural element. The term 'Line Item' will sometimes be used to refer to a concept.]
Cube: A multi-dimensional definition of related data synonymous with a business intelligence or data warehousing 'cube'. A cube is defined by combining a set of dimensions with a set of concepts. Cubes are often referred to as 'hypercubes', as unlike a physical, 3-dimensional cube, a hypercube may have any number of dimensions. [Approximate technical term: 'hypercube'. Cube here is used to mean the combination of hypercubes in a single base set]
Data point: Definition of an item that can be reported in an XBRL report. In technical terms, this is the combination a concept and a number of dimension values. A value may be reported against a data point to give a fact.
Definitional taxonomy: A taxonomy that defines a dictionary of elements that is available for use in reporting taxonomies, and which is not meant to be referenced directly by an XBRL report. For example, an accounting standard setter may provide a definitional taxonomy containing all concepts, and separate reporting taxonomies for different industries or company types.
Dimension: A qualifying characteristic that is used to uniquely define a data point. For example, a fact reporting revenue may be qualified by a 'geography' dimension, to indicate the region to which the revenue relates. A dimension may be either a taxonomy-defined dimension or a built-in dimension. [Technical term: 'Aspect']
Dimension default: A domain member that provides a default value for a dimension for facts where the dimension is not reported explicitly. The dimension default typically represents the total of all members for that dimension. Also referred to as a default member.
Dimension value: A value taken by a particular dimension when defining a data point. For example, the dimension value for the period built-in dimension would be a specific date or date range, the dimension value for an explicit taxonomy-defined dimension is a domain member and the dimension value for a typed taxonomy-defined dimension is a value that is valid against the format that has been specified in the taxonomy.
Domain: A domain is a set of related values. Examples of different domains for use on a 'geography' dimension would be 'Countries', 'Continents' or 'States'. In XBRL, domains are defined using taxonomy elements that are used to group domain members.
Domain member: An element representing one of the possibilities within a domain. These may be used as possible values for explicit taxonomy-defined dimensions or enumerations.
Entity-specific disclosure: Disclosures included in a report that are specific to the reporting entity, or to a small number of reporting entities. Such disclosures require special handling in XBRL as it is not practical for the base taxonomy to include the concepts and domain members needed to report all such disclosures for all entities. In order to facilitate the tagging of such disclosures, mechanisms such as entity-specific extension taxonomies may be used. Entity-specific disclosures are common in open reporting environments, but do not occur in closed reporting environments.
Entity-specific extension taxonomy: An extension taxonomy that is created by the preparer of an XBRL report in order to disclose information that is specific to the reporting entity (see entity-specific disclosure).
Enumeration: Enumerations are a taxonomy-defined ordered list of values for a fact. When a concept is defined to be an enumeration type, then the preparer can only report value(s) from this list. For more information, see the enumerations in XBRL guidance.
Extension element: A taxonomy element that is defined in an extension taxonomy. The term 'extension element' is preferred over the less precise 'extension'.
Extension taxonomy: A taxonomy that is constructed using one or more other taxonomies (a base taxonomy) as a starting point. Extension taxonomies are typically created by a different entity from the author of the base taxonomy. Extension taxonomies may be created by preparers (see entity-specific extension taxonomy), or they may be created by a collector making use of a taxonomy from a third party such as an accounting standards body.
Fact: A fact is an individual piece of information in an XBRL report. A fact is represented by reporting a value against a concept (e.g., profit, assets), and associating it with a number of dimension values (e.g., units, entity, period, other dimensions) that together uniquely define a data point.
Filing: The file or set of files that is submitted to a collector. This will include an XBRL report and may include an extension taxonomy.
Filing guidance: These are additional instructions and material usually provided in conjunction with filing rules, giving guidance that helps preparers to create filings correctly. For example, this might include guidance on selecting concepts or the scope of the tagging that should be applied. In general, the application of filing guidance cannot be automatically validated, and needs the judgement of the preparer to apply.
Filing rules: Validation rules that are driven by the technical requirements of the reporting programme in order to ensure interoperability. Examples of filing rules include specifying which versions and modules of the XBRL specifications may be used in filings, any applicable file size limits, restrictions on if and how extension taxonomies should be constructed. Filing rules will usually be enforced by the collector's submission system.
Header: Taxonomy elements that are used to provide headings and guidance in a concept hierarchy, such as the presentation tree. It is not possible to report a fact using a header element. [approximate technical term: 'abstract element']
Inline XBRL: See iXBRL report. The terms Inline XBRL and iXBRL are used interchangeably.
iXBRL report: A single document that combines structured, computer-readable data with the preparer's presentation using the iXBRL (or Inline XBRL) standard. An iXBRL report provides the same XBRL data as other XBRL report formats, but embeds it into an HTML document that can be viewed in a web browser. By linking structured data and human-readable presentation into a single document, iXBRL provides the benefits of computer-readable structured data whilst enabling preparers to retain full control over the presentation of their reports.
Label: A human readable description of a taxonomy component. XBRL labels can be defined in multiple languages and can be of multiple types, such as a 'standard label', which provides a concise name for the component, or a 'documentation label' which provides a more complete definition of the component.
Open Information Model (OIM): A strategic initiative to simplify and modernise XBRL. This initiative also produced the xBRL-JSON and xBRL-CSV report formats. For more information see Introducing the OIM.
Open reporting: An environment where a preparer must make their own decisions about exactly which data points are to be reported. This is commonly found in financial reporting where the reporting requirements are expressed as a set of principles that must be followed, rather than a specific set of data points that must be reported. Open reporting environments may allow preparers to provide an extension taxonomy that defines any additional data points needed, although there are other approaches to implementing open reporting with XBRL.
Non-automatable rules: Non-automatable rules are those which are mandatory but which cannot reasonably be enforced automatically. These would typically be checked using a manual or semi-automated process. An example of a non-automatable rule is, 'A calculation tree must be defined if the preparer's presentation shows two or more line items along with their net or total.'
Preparer's presentation: The human-readable presentation of a business report. The term is used to refer to the report as it would be presented on paper, PDF or HTML. This term is of particular relevance in open reporting environments, where preparers typically have significant control over the layout and presentation of a report. An iXBRL report embeds XBRL data into an HTML document, allowing a single document to provide both the preparer's presentation and structured data from an XBRL report.
Presentation tree: The organisation of taxonomy elements into a hierarchical structure with the aim of providing a means of visualising or navigating the taxonomy. [At a technical level, the presentation tree is defined using the parent-child arcrole in the XBRL specification]
Reference: A piece of structured information attached to a taxonomy component that provides a link to external information about the element. References are typically used to provide links to the definition of a taxonomy component in authoritative literature, such as the relevant accounting standard or legislation. A taxonomy component may have any number of references associated with it. Each reference is composed of a number of reference parts.
Reference part: An individual component of a reference, for example 'Chapter 4', or 'Paragraph 3'. The XBRL standard provides a number of standard reference part types, such as 'Article', 'Chapter' and 'Section'. If necessary, taxonomies can define additional reference part types.
Reporting taxonomy: A taxonomy used to define the contents of an XBRL report and against which reports are validated. Intended to be used directly by an XBRL report. See also, definitional taxonomy.
Structural element: Taxonomy elements that are technical constructs for cubes, dimensions, domain and domain members.
Tagging: The process of creating an XBRL report through selection of XBRL concepts, dimensions and other information and application to values in an existing business report in order to create facts. Tagging is one possible approach to the creation of XBRL reports.
Taxonomy: A taxonomy links and defines a number of taxonomy components that provide the meaning for facts in an XBRL report. For example, a taxonomy for an accounting standard would include definitions of concepts such as 'Profit', 'Turnover', and 'Assets'. Taxonomies may contain a very rich set of information, including multi-language labels, links (known as references) to authoritative definitions (for example, accounting standards or relevant local laws), validation rules and other relationships. Physically, a taxonomy is usually stored in a set of files hosted on a website.
Taxonomy owner: A person or organisation who is responsible for maintaining taxonomy content and taxonomy design/structure. A taxonomy owner may also be a collector, or may be a third party such as an accounting standards body.
Taxonomy-defined dimension: A dimension that is defined by a taxonomy, as opposed to a built-in dimension. This can be defined to provide any additional qualification needed to fully identify a fact. For example, a taxonomy-defined dimension could be used to indicate that a fact relates to a specific geographic region. A taxonomy-defined dimension may be either 'explicit', in which case the taxonomy defines a list of allowed dimension values (e.g. a list of countries), or 'typed', in which case the taxonomy defines the format for dimension values (e.g. the format for a postal code).
Taxonomy element: A subset of taxonomy components which may be included in the standard tree structures, such as the presentation tree and calculation tree. This includes concepts, header and structural element. [Technical term: 'concept definition', corresponding to an XML element declaration in the xbrli:item or xbrli:tuple substitution group]
Taxonomy entry point: A taxonomy entry point identifies a subset (or 'view') of a taxonomy. Taxonomies will often provide multiple views for different, related reporting purposes. For example, a taxonomy may cater for different industries reporting under the same accounting standard. A taxonomy entry point is identified by a unique URL (or set of URLs), and is what is referenced by an XBRL report or an extension taxonomy.
Text block: A text tag that contains narrative text. In some reporting programmes, text blocks may include markup such as tables. Where a text block is used as an alternative to more granular tagging, it is referred to as a block tag.
Text tag: A fact that contains textual information. Text tags that contain narrative text are sometimes referred to as text blocks.
Validation rules: Rules that can be applied automatically to XBRL reports in order to ensure quality and interoperability. Validation rules can be either business validation rules or filing rules.
XBRL (eXtensible Business Reporting Language): Family of specifications used for digital business reporting.
xBRL-CSV report: A type of XBRL Report that uses the simple and efficient CSV file format. Due to its compact size, xBRL-CSV is particularly well suited to tabular reports with a large number of facts.
xBRL-JSON report: A type of XBRL Report that uses the widely-supported JSON syntax. The xBRL-JSON format is designed to be simple and easy-to-consume, and is ideal for publishing XBRL data for automated consumption and analysis.
xBRL-XML report: A type of XBRL Report that uses XML syntax. The well-established xBRL-XML format is defined by the XBRL v2.1 Specification.
XBRL formula rules: Validation rules defined in a taxonomy using the XBRL Formula specification. These are applied by XBRL processors in addition to XBRL validation [Technical term: XBRL Formula Assertion]
XBRL report: A business report prepared using the XBRL standard. An XBRL report is the file that contains the data that is to be reported in an XBRL filing programme. A report refers to a specific taxonomy entry point and it is the combination of the XBRL report and the taxonomy that enables the contents of an XBRL report to be fully understood. The XBRL standard defines a number of different formats for XBRL Reports, including Inline XBRL, xBRL-XML, xBRL-CSV and xBRL-JSON. [Technical term: Instance document]
XBRL reporting template: A tabular view of a taxonomy or report that is used for presentation or data entry purposes. XBRL reporting templates can support complex, multi-dimensional reports, such as those seen in prudential reporting, and provide a business user-friendly view of the data. XBRL reporting templates are typically used in closed reporting programmes, where a template is prescribed by the collector. [At a technical level, XBRL reporting templates are defined using the Table Linkbase specification]
XBRL validation: Rules defined by the XBRL specifications that must be adhered to by all XBRL reports and taxonomies. The rules for XBRL reports ensure a base level of document validity, for example, ensuring that any concepts used in the XBRL report are defined by the corresponding taxonomy, ensuring that monetary concepts have numeric values and currency units, and that facts use combinations of dimensions that are valid according to the dimensional structure defined in the taxonomy. Additional validation rules can be defined in a taxonomy as XBRL formula rules.
Accelerated Share Repurchases, Final Price Paid Per Share: Final price paid per share for the purchase of the targeted number of shares, determined by an average market price over a fixed period of time.
Accelerated Share Repurchases, Initial Price Paid Per Share: The price paid per share to immediately purchase the targeted number of shares on the date of executing the accelerated share repurchase agreement.
Accounts Payable, Related Parties, Noncurrent: Amount of accounts payable to related parties, due after one year or beyond the normal operating cycle, if longer.
Accretion Expense, Including Asset Retirement Obligations: Amount of accretion expense, which includes, but is not limited to, accretion expense from asset retirement obligations, environmental remediation obligations, and other contingencies.
Accrual for Environmental Loss Contingencies, Undiscounted, Remainder of Fiscal Year: Undiscounted amount of the accrual for environmental loss contingencies expected to be paid 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.
Accrued Liabilities and Other Liabilities: Amount of obligations incurred and payable, pertaining to costs that are statutory in nature, incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include, but not limited to, taxes, interest, rent and utilities. Also includes the aggregate carrying amount of liabilities not separately disclosed.
Accumulated Capitalized Interest Costs: Amount of accumulated interest costs capitalized as part of property, plant and equipment cost basis.
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment: Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Excluding Capital Leased Assets: Cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land or leased assets).
Accumulated Other Comprehensive Income (Loss), Other than Temporary Impairment, Not Credit Loss, Net of Tax, Available-for-sale, Debt Securities: Accumulated other comprehensive loss related to portion of other than temporary impairment (OTTI) due to factors other than credit losses on debt securities categorized as available-for-sale that an entity does not intend to sell and which it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis of the debt security. The amount represented by this item is net of tax, as applicable.
Accumulated Other Comprehensive Income (Loss), Other than Temporary Impairment, Not Credit Loss, Net of Tax, Debt Securities: Total of accumulated other comprehensive loss related to that portion of other than temporary impairment (OTTI) due to factors other than credit losses on debt securities categorized either as available-for-sale or held-to-maturity that an entity does not intend to sell and which it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis of the debt security. The amount represented by this item is net of tax, as applicable.
Accumulated Other Comprehensive Income (Loss), Other than Temporary Impairment, Not Credit Loss, Net of Tax, Held-to-maturity, Debt Securities: Accumulated other comprehensive loss related to portion of other than temporary impairment (OTTI) due to factors other than credit losses on debt securities categorized as held-to-maturity that an entity does not intend to sell and which it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis of the debt security. The amount represented by this item is net of tax, as applicable.
Acquisition Cost Ratio: Ratio of non-life acquisition costs to non-life net premiums earned.
Acquisition Costs, Period Cost: The capitalized costs incurred during the period (excluded from amortization) to purchase, lease or otherwise acquire an unproved property, including costs of lease bonuses and options to purchase or lease properties, the portion of costs applicable to minerals when land including mineral rights is purchased in fee, brokers' fees, recording fees, legal costs, and other costs incurred in acquiring properties.
Additions to Contract Holders Funds: The cash inflow from a segregated fund account during the period.
Adjustments Related to Tax Withholding for Share-based Compensation: The amount of adjustment to stockholders' equity associated with an employee's income tax withholding obligation as part of a net-share settlement of a share-based award.
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs: Amount of decrease in additional paid in capital (APIC) resulting from direct costs associated with issuing stock. Includes, but is not limited to, legal and accounting fees and direct costs associated with stock issues under a shelf registration.
Adjustments to Additional Paid in Capital, Income Tax Benefit from Share-based Compensation: Amount of increase in additional paid in capital (APIC) resulting from a tax benefit associated with share-based compensation plan other than an employee stock ownership plan (ESOP). Includes, but is not limited to, excess tax benefit.
Adjustments to Additional Paid in Capital, Warrant Issued: Amount of increase in additional paid in capital (APIC) resulting from the issuance of warrants. Includes allocation of proceeds of debt securities issued with detachable stock purchase warrants.
Administrative Fees Expense: Amount of expense for administrative services provided to the limited liability company (LLC) or limited partnership (LP) by the managing member or general partner, affiliate of managing member or general partner, or affiliate of LLC or LP, for example, but not limited to, salaries, rent, or overhead costs.
Allocated Share-based Compensation Expense: Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.
Allowance for Doubtful Accounts Receivable, Recoveries: Amount of recoveries of receivables doubtful of collection that were previously charged off.
Allowance for Doubtful Accounts Receivable, Write-offs: Amount of direct write-downs of accounts receivable charged against the allowance.
Allowance for Loan and Lease Loss, Recovery of Bad Debts: Amount of recovery of loans and lease receivables which had previously been fully or partially written-off as bad debts.
Alternative Excess Net Capital: The amount of net capital in excess of the alternative minimum required net capital.
Alternative Net Capital Requirement: Amount of net capital requirement computed under the alternative method allowed under regulatory reporting requirements.
Amortization Expense Per Dollar of Gross Revenue: Amortization computed on the basis of current gross revenues (excluding royalty payments and net profits disbursements) from production in relation to future gross revenues, based on current prices (including consideration of changes in existing prices provided only by contractual arrangements), from estimated production of proved oil and gas reserves.
Amortization Expense Per Physical Unit of Production: Amortization computed on the basis of physical units, with oil and gas converted to a common unit of measure on the basis of their approximate relative energy content.
Amortization of Below Market Lease: Amount of amortization of acquired leases acquired as part of a real property acquisition at below market lease rate with a finite life.
Amortization of ESOP Award: Value of shares committed to be released under an Employee Stock Ownership Plan (ESOP).
Amortization of Lease Incentives: Amount of amortization of lease incentive costs incurred by the lessor for the benefit of the lessee.
Amortization of Mortgage Servicing Rights (MSRs): The periodic amortization (in proportion to and over the period of estimated net servicing income or loss) of capitalized servicing rights, which contractually entitle the servicer to receive fees and ancillary revenues for performing billing, collection, disbursement and recordkeeping services in connection with a mortgage portfolio. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.
Amortization of Value of Business Acquired (VOBA): The adjustment that represents the periodic charge against earnings to reduce the value of business acquired (VOBA) over the expected life of the underlying insurance contracts. VOBA reflects the estimated fair value of a life insurance business in force and represents the portion of the cost to acquire the business that is allocated to the value of the right to receive future cash flows from insurance contracts existing at the date of acquisition. Such value is the present value of the actuarially determined projected cash flows for the acquired policies. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.
Amount of Regulatory Assistance Received: Amount of regulatory assistance received from a federal regulatory agency in conjunction with either an acquisition of a troubled financial institution, transfer of nonperforming assets to a newly-formed entity, or other reorganization.
Antidilutive Securities Excluded from Computation of Net Income, Per Outstanding Unit, Amount: Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic net Income or Loss per outstanding limited partnership unit in the future and that were not included in the computation of diluted net income per limited partnership unit, because to do so would increase net income per unit amounts or decrease loss per unit amounts for the period presented.
Assets Designated to Closed Block, Accrued Investment Income: Amount of accrued investment income held by the closed block.
Assets Designated to Closed Block, Deferred Tax Asset, Net: Amount, after valuation allowance and deferred tax liability, of deferred tax asset pertaining to the closed block.
Assets Designated to Closed Block, Income Tax Receivable: Amount of tax refunds receivable held by the closed block.
Assets Designated to Closed Block, Other Closed Block Assets: Amount of other assets held by the closed block. Excludes other investments.
Assets Designated to Closed Block, Other Investments: Amount of other investments held by the closed block.
Assets Designated to Closed Block, Other Long-term Investments: Amount of other long-term investments held by the closed block.
Assets Designated to Closed Block, Other Short-term Investments: Amount of other short-term investments held by the closed block.
Assets Designated to Closed Block, Premiums and Other Receivables, Net: Amount, after the allowance for doubtful accounts, of premium and other receivables held by the closed block.
Assets Designated to Closed Block, Trading Securities, Debt: Amount of investments in debt securities classified as trading that are held by the closed block.
Assets, Fair Value Disclosure: Fair value portion of probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.
Assets Held-for-sale, Long Lived, Fair Value Disclosure: Fair value portion of assets classified as held for sale.
Assets Sold under Agreements to Repurchase, Carrying Amount: Carrying amount of assets sold under agreements to repurchase when the carrying amount (or market value, if higher than the carrying amount) of securities or other assets sold under repurchase agreements exceeds 10 percent of total assets.
Assets Sold under Agreements to Repurchase, Interest Rate: Interest rate on the amount to be repaid to the counterparty to the repurchase agreement when the carrying amount (or market value, if higher than the carrying amount) of securities or other assets sold under the repurchase agreement exceeds 10 percent of total assets.
Assets Sold under Agreements to Repurchase, Market Value: Market value of assets sold under agreements to repurchase when the carrying amount (or market value, if higher than the carrying amount) of securities or other assets sold under repurchase agreements exceeds 10 percent of total assets.
Assets Sold under Agreements to Repurchase, Repurchase Liability: Amount to be repaid to the counterparty to the repurchase agreement when the carrying amount (or market value, if higher than the carrying amount) of securities or other assets sold under the repurchase agreement exceeds 10 percent of total assets.
Assets that Continue to be Recognized, Securitized or Asset-backed Financing Arrangement Assets and any Other Financial Assets Managed Together, Net Credit Losses During Period: Amount of net credit losses charged off.
Assumption for Fair Value of Assets or Liabilities that relate to Transferor's Continuing Involvement, Discount Rate: Discount rate which is used to value residual cash flows generated by financial assets of a securitization, asset-backed financing arrangement, or similar transfer regardless of when the transfer occurred.
Assumption for Fair Value of Assets or Liabilities that relate to Transferor's Continuing Involvement, Expected Credit Losses: Rate at which principal will not be repaid on securitized financial assets regardless of when the transfer occurred.
Assumption for Fair Value of Assets or Liabilities that relate to Transferor's Continuing Involvement, Prepayment Speed: Estimated rate of prepayment of principal on financial assets regardless of when the transfer occurred.
Assumption for Fair Value of Assets or Liabilities that relate to Transferor's Continuing Involvement, Static Pool Losses: The effect of expected static pool losses on the fair value of interests that continue to be held by the transferor. Expected static pool losses can be calculated by summing the actual and projected future credit losses and dividing the sum by the original balance of the pool of assets.
Fair Value Assumption, Date of Securitization or Asset-backed Financing Arrangement, Transferor's Continuing Involvement, Servicing Assets or Liabilities, Discount Rate: Discount rate which is used to value residual cash flows generated by financial assets of the securitization, asset-backed financing arrangement, or similar transfer for initial fair value measurement.
Fair Value Assumption, Date of Securitization or Asset-backed Financing Arrangement, Transferor's Continuing Involvement, Servicing Assets or Liabilities, Expected Credit Losses: Rate at which principal will not be repaid on securitized financial assets, including for example, but not limited to, expected static pool losses for initial fair value measurement.
Fair Value Assumption, Date of Securitization or Asset-backed Financing Arrangement, Transferor's Continuing Involvement, Servicing Assets or Liabilities, Prepayment Speed: Estimated rate of prepayment of principal on financial assets for initial fair value measurement.
Auction Rate Securities, Noncurrent: Amount of securities that are debt instruments (corporate or municipal bonds) that typically have long-term nominal maturities for which the interest rate is reset through an auction process.
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax: Amount before tax of unrealized gain in accumulated other comprehensive income (AOCI) on investments in debt securities classified as available-for-sale.
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax: Amount before tax of unrealized loss in accumulated other comprehensive income (AOCI) on investments in debt securities classified as available-for-sale.
Available-for-sale Debt Securities Gross Unrealized Gain: Amount of unrealized gain before deducting unrealized loss on investments in debt securities classified as available-for-sale securities.
Available-for-sale Debt Securities, Gross Unrealized Loss: Amount of unrealized loss before deducting unrealized gain on investments in available-for-sale debt securities.
Available-for-sale Equity Securities, Accumulated Gross Unrealized Gain, before Tax: Amount before tax of unrealized gain in accumulated other comprehensive income (AOCI) on investments in equity securities classified as available-for-sale.
Available-for-sale Equity Securities, Accumulated Gross Unrealized Loss, before Tax: Amount before tax of unrealized loss in accumulated other comprehensive income (AOCI) on investments in equity securities classified as available-for-sale.
Available-for-sale Equity Securities, Gross Unrealized Gain: Amount of unrealized gain before deducting unrealized loss on investments in equity securities classified as available-for-sale securities.
Available-for-sale Equity Securities, Gross Unrealized Loss: Amount of unrealized loss before deducting unrealized gain on investments in available-for-sale equity securities.
Available-for-sale Securities, Accumulated Gross Unrealized Gain, before Tax: Amount before tax of unrealized gain in accumulated other comprehensive income (AOCI) on investments in debt and equity securities classified as available-for-sale.
Available-for-sale Securities, Accumulated Gross Unrealized Loss, before Tax: Amount before tax of unrealized loss in accumulated other comprehensive income (AOCI) on investments in debt and equity securities classified as available-for-sale.
Available-for-sale Securities, Amortized Cost Basis: This item represents the cost of debt and equity securities, which are categorized neither as held-to-maturity nor trading, net of adjustments including accretion, amortization, collection of cash, previous other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments recognized, as defined), and fair value hedge accounting adjustments, if any.
Available-for-sale Securities and Held-to-maturity Securities: Amount of debt and equity financial instruments classified as either held-to-maturity or available-for-sale.
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss: Amount of accumulated unrealized loss on investments in debt and equity securities classified as available-for-sale that have been in a continuous loss position for twelve months or longer.
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss: Amount of accumulated unrealized loss on investments in debt and equity securities classified as available-for-sale in a continuous loss position.
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value: This item represents the aggregate fair value of investments in debt and equity securities in an unrealized loss position which are categorized neither as held-to-maturity nor trading securities.
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss: Amount of accumulated unrealized loss on investments in debt and equity securities classified as available-for-sale that have been in a continuous loss position for less than twelve months.
Available-for-sale Securities, Debt Maturities, Next Rolling Twelve Months, Amortized Cost Basis: Amount after adjustments of available-for-sale debt securities at cost, maturing in the next rolling twelve months following the latest balance sheet. Adjustments include, but are not limited to, accretion, amortization, collection of cash, previous other-than-temporary impairments (OTTI) recognized in earnings less cumulative-effect adjustments and fair value hedge accounting adjustments. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Available-for-sale Securities, Debt Maturities, Next Rolling Twelve Months, Fair Value: Fair value of available-for-sale debt securities 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.
Available-for-sale Securities, Debt Maturities, Remainder of Fiscal Year, Amortized Cost Basis: Amount after adjustments of available-for-sale debt securities at cost, maturing in the remainder of the fiscal year following the latest fiscal year. Adjustments include, but are not limited to, accretion, amortization, collection of cash, previous other-than-temporary impairments (OTTI) recognized in earnings less cumulative-effect adjustments, and fair value hedge accounting adjustments. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Available-for-sale Securities, Debt Maturities, Remainder of Fiscal Year, Fair Value: Fair value of available-for-sale debt securities 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.