KirkHan/XBRL_Terminology huggingface dataset:
Future Minimum Sublease Rentals, Sale Leaseback Transactions, within Five Years: Amount of minimum sublease rentals for sale-leaseback transactions accounted for using the deposit method or as a financing to be received by the seller-lessee 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.
Future Minimum Sublease Rentals, Sale Leaseback Transactions, within Four Years: Amount of minimum sublease rentals for sale-leaseback transactions accounted for using the deposit method or as a financing to be received by the seller-lessee 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.
Future Minimum Sublease Rentals, Sale Leaseback Transactions, within Three Years: Amount of minimum sublease rentals for sale-leaseback transactions accounted for using the deposit method or as a financing to be received by the seller-lessee 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.
Gain from Components Excluded from Assessment of Cash Flow Hedge Effectiveness: The gain 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.
Gain from Components Excluded from Assessment of Fair Value Hedge Effectiveness: Gain 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.
Gain from Hedged Firm Commitment Not Qualifying as Fair Value Hedge: Amount of gain recognized in earnings when a hedged firm commitment no longer qualifies as a fair value hedge.
Gain on Discontinuation of Cash Flow Hedge Due to Forecasted Transaction Probable of Not Occurring: The amount of gain reclassified into earnings in the period when cash flow hedge is discontinued because it is probable that the original forecasted transactions will not occur by the end of the original period or an additional two month time period.
Gain on Fair Value Hedge Ineffectiveness: Amount of gain recognized in the income statement from the hedging ineffectiveness of a fair value hedge.
Gain Recognized on Assets Transferred to Separate Account, Gross: Amount of gain recognized during the reporting period on assets that were transferred into separate accounts.
Gas Balancing Payable, Current: Carrying value as of the balance sheet date of obligations incurred and payable to an underproduced working interest owner when an overproduced working interest owner has sold gas in excess of the party's ownership percentage. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Gas Balancing Payable: Carrying value as of the balance sheet date of obligations incurred and payable to an underproduced working interest owner when an overproduced working interest owner has sold gas in excess of the party's ownership percentage.
Gas Purchase Payable, Current: Carrying value as of the balance sheet date of obligations incurred and payable for purchases of natural gas. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Gas Purchase Payable: Carrying value as of the balance sheet date of obligations incurred and payable for purchases of natural gas.
General and Administrative Costs in Inventory, Amount Incurred: Aggregate amount of general and administrative costs incurred in each period and charged to inventory.
General and Administrative Costs in Inventory, Amount Remaining: Actual or estimated amount of general and administrative costs remaining in inventory.
General Partners' Capital Account, Units Authorized: The number of general partner units authorized to be issued.
General Partners' Cumulative Cash Distributions: Aggregate cumulative cash distributions made to the general partner.
Good Faith and Margin Deposits with Broker-Dealers: Amount of right to receive cash and securities on deposit with broker-dealers to demonstrate an intention to complete a purchase (good faith deposit) and collateral deposited by counterparty to cover the credit risk assumed (margin deposit).
Goodwill, Not Allocated, Amount: Portion of goodwill not yet allocated to reportable segments.
Government Contract Receivable, Progress Payments Offset: The amount of progress payments offset against unbilled government contract receivables.
Grandfathered ESOP Expense Recognition, Actual Interest Incurred on ESOP Debt: For grandfathered ESOP shares acquired prior to January 1, 1993, the actual interest incurred on debt for obligations that the employer may secure on behalf of the ESOP.
Grandfathered ESOP Expense Recognition, Cash Contributions to ESOP: For grandfathered ESOP shares acquired prior to January 1, 1993, the amount of cash contributions made to the ESOP.
Grandfathered ESOP Expense Recognition, Dividends Paid to ESOP: For grandfathered ESOP shares acquired prior to January 1, 1993, the dividends paid to the ESOP.
Grandfathered ESOP Expense Recognition, Dividends Used by ESOP for Debt Service: For grandfathered ESOP shares acquired prior to January 1, 1993, the amount of ESOP dividends used to pay debt service by the sop.
Grants Receivable: Carrying amount as of the balance sheet date of amounts due under the terms of governmental, corporate, or foundation grants.
Grants Receivable, Noncurrent: Carrying amount due after one year of the balance sheet date (or one operating cycle, if longer) of amounts due under the terms of governmental, corporate, or foundation grants.
Guaranteed Interest Contracts: The amount of the liability as of the balance sheet date pertaining to the guarantee given by the insurance entity to contract holders of a specified rate of return (a guaranteed yield) on their investments for a specified period.
Guarantees, Fair Value Disclosure: Fair value portion of guarantee, including, but not limited to, financial standby letter of credit, fair value guarantee, guarantee of collection of scheduled contractual cash flows from financial assets, and contracts that contingently require the guarantor to make payments or perform services.
Guaranty Assets: The carrying amount of the contractual right to receive fees, as compensation in exchange for providing a guarantee to a third party, over life of the guarantee.
Guaranty Liabilities: This item represents a non-contingent liability for the fair value of an obligation to stand ready to perform over the term of a guaranty issued in the event that specified triggering events or conditions occur.
Health Care Organization, Contract Acquisition Expense: Costs associated with marketing of subscriber contracts and member enrollments. For example, commissions paid to agents or brokers and incentive compensation based on new enrollments. Includes also salaries of the marketing director and staff, general marketing brochures, and general advertising and promotion expenses.
Health Care Organization, Expenses, Gross: Total expenses of a HCO before stop-loss insurance recoveries. Costs of services rendered (including costs of services rendered but not yet reported).
Health Care Organization, Stop Loss Insurance Premium Expense: Stop-loss insurance premiums recognized as expense. In stop-loss insurance, prepaid health care providers or associated entities transfer portions of their financial risks to other companies. A provider typically contracts to recover health care costs in excess of stated amounts during the contract periods.
Health Care Organization, Stop Loss Insurance Recoveries: Amount of stop-loss insurance recoveries. In stop-loss insurance, prepaid health care providers or associated entities transfer portions of their financial risks to other companies. A provider typically contracts to recover health care costs in excess of stated amounts during the contract periods.
Health Care Trust Fund, Assets Limited as to Use, Current: The portion of trust fund assets classified as current assets because they are expected to be liquidated to pay current liabilities as of the balance sheet date.
Health Care Trust Fund, Assets Limited as to Use, Noncurrent: Total trust fund assets, excluding those classified as current assets because they are expected to be liquidated to pay current liabilities as of the balance sheet date.
Hedging Assets, Current: Carrying amount as of the balance sheet date of the asset arising from a financial instrument or a contract used to mitigate a specified risk (hedge), and which are expected to be converted into cash or otherwise disposed of within a year or the normal operating cycle, if longer.
Hedging Assets, Noncurrent: Carrying amount as of the balance sheet date of the asset arising from a financial instrument or a contract used to hedge price changes in underlying assets, and which are expected to be converted into cash or otherwise disposed of after a year or beyond the normal operating cycle, if longer.
Hedging Liabilities, Current: Carrying amount as of the balance sheet date of the liability arising from a financial instrument or a contract used to mitigate a specified risk (hedge), and which are expected to be converted into cash or otherwise disposed of within a year or the normal operating cycle, if longer.
Held-to-maturity Securities, Amortized Cost before Other than Temporary Impairment: Amount before other than temporary impairment (OTTI) accretion, of investments in debt securities classified as held-to-maturity.
Held-to-maturity Securities, Current: Amount after other than temporary impairment (OTTI) accretion, of investments in debt securities classified as held-to-maturity, expected to be converted to cash, sold or exchanged within one year or the normal operating cycle.
Held-to-maturity Securities, Debt Maturities, without Single Maturity Date, Fair Value: Amount of held-to-maturity debt securities at fair value that do not have a single maturity date and which the entity has decided to disclose separately rather than allocating the fair value over several maturity groupings.
Held-to-maturity Securities, Debt Maturities, without Single Maturity Date, Net Carrying Amount: Carrying amount of debt securities accounted for as held-to-maturity, net of adjustments including, but not limited to, accretion, amortization, collection of cash, previous other-than-temporary impairments (OTTI) recognized, and fair value hedge accounting adjustments, over several maturity groupings.
Held-to-maturity Securities, Fair Value: Fair value of investments in debt securities classified as held-to-maturity.
Held-to-maturity, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions: Disclosure regarding factors used to determine that the impairment of securities categorized as held-to-maturity where cost exceeds fair value is not an other than temporary impairment (OTTI). This item contains disclosure of the number of investment positions in the held-to-maturity investments determined to be temporarily impaired.
Held-to-maturity, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Default Rate: This item represents the default rate of the underlying assets in the security that were considered as one of the potential factors in reaching a conclusion that the held-to-maturity investments are not other-than-temporarily impaired.
Held-to-maturity, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Delinquency Rate: This item represents the delinquency rate of the underlying assets in the security that were considered as one of the potential factors in reaching a conclusion that the held-to-maturity investments are not other-than-temporarily impaired.
Held-to-maturity, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Fair Value Volatility, Rate: This item represents the volatility rate related to the fair value of the underlying assets in the security, represented as a percentage, which was considered as one of the potential factors in reaching a conclusion that the held-to-maturity investments are not other-than-temporarily impaired.
Held-to-maturity, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Level of Subordination: This item represents the current level of subordination of the entity's receipt of consideration should the assets underlying the security be liquidated when the level of subordination was considered as one of the potential factors in reaching a conclusion that the held-to-maturity investments are not other-than-temporarily impaired.
Held-to-maturity, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Percentage of Nonperforming Assets: This item represents the percentage of nonperforming assets that the underlying assets in the security represent and which were considered as one of the potential factors in reaching a conclusion that the held-to-maturity investments are not other-than-temporarily impaired.
Held-to-maturity, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Third Party Guarantees, Amount: Amount of third party guarantees against loss of value in the underlying assets of a held-to-maturity security in an unrealized loss position and for which other-than-temporary impairments (OTTI) have not been recognized.
Held-to-maturity Securities, Noncurrent: Amount after other than temporary impairment (OTTI) accretion, of investments in debt securities classified as held-to-maturity, not expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer.
Held-to-maturity Securities, Restricted: The carrying amount of securities categorized as held-to-maturity which serve as security for borrowings or other arrangements.
Held-to-maturity Securities, Sold at Par: The aggregate value of securities held, which were categorized as held-to-maturity, for which the interest rate reset through an auction process, that failed to be liquidated through auction, and which were sold at par value during the period.
Impaired Financing Receivable, Unpaid Principal Balance: Amount of unpaid principal balance of impaired financing receivables with related allowance for credit losses and without related allowance for credit losses.
Impairment of Retained Interest: The charge against earnings to reduce the carrying value of an interest continued to be held by the transferor in a securitized financial instrument.
Incentive Distribution, Distribution Per Unit: Per-share or per-unit amount of incentive dividend declared and paid to managing member or general partner.
Incentive from Lessor: This item represents the deferred credit for an incentive or inducement received by a lessee from a lessor, in order to motivate the lessee to enter the lease agreement, which incentive or inducement is to be recognized as a reduction of rental expense over the lease term.
Incentive to Lessee: This item represents the deferred charge for an incentive or inducement granted by a lessor to a lessee, in order to motivate the lessee to enter the lease agreement, which incentive or inducement is to be recognized as a reduction of rental revenue over the lease term.
Income Taxes Receivable, Noncurrent: Carrying amount due after one year of the balance sheet date (or one operating cycle, if longer) from tax authorities as of the balance sheet date representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes.
Incremental Common Shares Attributable to Dilutive Effect of Conversion of Debt Securities: Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of convertible debt securities using the if-converted method.
Incremental Common Shares Attributable to Dilutive Effect of Equity Forward Agreements: Additional shared included in the calculation of diluted EPS as a result of the potentially dilutive effect of equity forward arrangements using the reverse treasury stock method.
Incremental Common Shares Attributable to Dilutive Effect of Equity Unit Purchase Agreements: Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of equity unit purchase agreements using the treasury stock method.
Incremental Common Shares Attributable to Dilutive Effect of Written Put Options: Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of outstanding written put options using the reverse treasury stock method.
Indefinite-Lived Contractual Rights: Carrying amount (original costs adjusted for previously recognized amortization and impairment) as of the balance sheet date of rights with an indefinite period of benefit that arose from a contractual arrangement with a third party (not including franchise rights and license agreements).
Indefinite-Lived Domestic Slots and Routes: Carrying amount, (original cost adjusted for any previously recognized amortization and impairment) as of the balance sheet date, of domestic slots, route authorities, airport operating and gate lease rights and related intangibles.
Indefinite-Lived Franchise Rights: Carrying amount (original costs adjusted for previously recognized amortization and impairment) as of the balance sheet date for the rights acquired through a franchise arrangement having an indefinite period of benefit.
Indefinite-Lived International Slots and Routes: Carrying amount, (original cost adjusted for any previously recognized amortization and impairment) as of the balance sheet date, of international slots, route authorities, airport operating and gate lease rights and related intangibles.
Indefinite-Lived License Agreements: Carrying amount (original costs adjusted for previously recognized amortization and impairment) as of the balance sheet date for the capitalized costs to acquire rights under a license arrangement (for example, to sell specified products in a specified territory) having an indefinite period of benefit.
Indefinite-Lived Slots and Routes: Carrying amount, (original cost adjusted for any previously recognized amortization and impairment) as of the balance sheet date, of slots, route authorities, airport operating and gate lease rights and related intangibles.
Indefinite-Lived Trademarks: Carrying amount (original costs adjusted for previously recognized amortization and impairment) as of the balance sheet date for the rights acquired through registration of a trademark to gain or protect exclusive use of a business name, symbol or other device or style for a projected indefinite period of benefit.
Indefinite-Lived Trade Names: Carrying amount (original costs adjusted for previously recognized amortization and impairment) as of the balance sheet date for the rights acquired through registration of a trade name to gain or protect exclusive use thereof for a projected indefinite period of benefit.
Insurance Receivable for Malpractice: The amount receivable from insurance and similar arrangements for reimbursement and payment of malpractice claims and litigation costs.
Insurance Receivable for Malpractice, Current: The current portion of the amount receivable from insurance and similar arrangements for reimbursement and payment of malpractice claims and litigation costs.
Insurance Receivable for Malpractice, Noncurrent: The noncurrent portion of the receivable from insurance and similar arrangements for reimbursement and payment of malpractice claims and litigation costs.
Insurance Settlements Receivable: Amount due in settlement of a claim for reimbursement from an insurance company when the Company has suffered a loss covered under an insurance policy.
Insurance Settlements Receivable, Current: Amount due in settlement of a claim for reimbursement from an insurance company when the Company has suffered a loss covered under an insurance policy. 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.
Insurance Settlements Receivable, Noncurrent: Carrying amount due after one year of the balance sheet date (or one operating cycle, if longer) of amount due in settlement of a claim for reimbursement from an insurance company when the Company has suffered a loss covered under an insurance policy.
Interest and Dividends Payable, Current: Sum of the carrying values as of the balance sheet date of (a) interest payable on all forms of debt, including trade payables, that has been incurred, and (b) dividends declared but unpaid on equity securities issued by the entity and outstanding (also includes dividends collected on behalf of another owner of securities that are being held by the entity). Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Interest and Dividends Payable: Sum of the carrying values as of the balance sheet date of (a) interest payable on all forms of debt, including trade payables, that has been incurred, and (b) dividends declared but unpaid on equity securities issued by the entity and outstanding (also includes dividends collected on behalf of another owner of securities that are being held by the entity).
Interest-bearing Deposit Liabilities: The aggregate of all domestic and foreign interest-bearing deposit liabilities.
Interest-bearing Deposit Liabilities, Domestic: Total amount of interest-bearing domestic deposit liabilities, which may include brokered, retail, demand, checking, notice of withdrawal, money market and other interest-bearing deposits.
Interest-bearing Deposit Liabilities, Foreign: Amount of foreign interest-bearing deposits held by the entity.
Interest-bearing Domestic Deposit, Brokered: Amount of interest-bearing domestic third-party deposits placed by or through the assistance of a deposit broker, also known as brokered deposit liabilities.
Interest-bearing Domestic Deposit, Certificates of Deposits: Amount of interest-bearing domestic certificate of deposit liabilities.
Interest-bearing Domestic Deposit, Money Market: Amount of interest-bearing domestic money market demand account deposit liabilities.
Interest-bearing Domestic Deposit, Negotiable Order of Withdrawal (NOW): Amount of interest-bearing domestic negotiable order of withdrawal (NOW) demand deposit liabilities.
Interest-bearing Domestic Deposit, Other Time Deposit: Amount of interest-bearing domestic deposit liabilities classified as other. Excludes certificates of deposit.
Interest-bearing Domestic Deposit, Retail: Amount of interest-bearing domestic retail deposit liabilities.
Interest-bearing Domestic Deposit, Savings: Amount of interest-bearing domestic savings deposit liabilities. Saving deposits bear interest and have no stated maturity.
Interest-bearing Foreign Deposit, Brokered: Amount of interest-bearing foreign third-party deposits placed by or through the assistance of a deposit broker, also known as brokered deposit liabilities.
Interest-bearing Foreign Deposit, Certificates of Deposits: Amount of interest-bearing certificates of deposit liabilities in foreign banking offices.
Interest-bearing Foreign Deposit, Checking: Amount of interest-bearing checking deposit liabilities in foreign banking offices.
Interest-bearing Foreign Deposit, Demand: Amount of money in interest-bearing foreign accounts that entitle the depositor to withdraw funds at any time without prior notice, also known as demand deposits. Checking and negotiable order withdrawals (NOW) are the most common forms of demand deposits.
Interest-bearing Foreign Deposit, Money Market: Amount of interest-bearing money market demand account deposit liabilities in foreign banking offices.
Interest-bearing Foreign Deposit, Negotiable Order of Withdrawal (NOW): Amount of interest-bearing negotiable order of withdrawal (NOW) deposit liabilities in foreign banking offices.
Interest-bearing Foreign Deposit, Other Time Deposits: Amount of interest-bearing time deposit liabilities other than certificates of deposit in foreign banking offices.
Interest-bearing Foreign Deposit, Retail: Amount of interest-bearing retail deposit liabilities in foreign banking offices.
Interest-bearing Foreign Deposit, Savings: Amount of interest-bearing savings deposit liabilities in foreign banking offices.
Interest-bearing Foreign Deposit, Time Deposits: Amount of interest-bearing time deposits in foreign banking offices. Time deposits bear interest for a fixed, stated period of time and include certificate of deposits and individual retirement accounts.
Interest Expense, Deposits from Other Federal Home Loan Banks: Amount of interest expense on interest-bearing deposits from another Federal Home Loan Bank (FHLBank).
Interest Expense Domestic Deposit Liabilities: Aggregate amount of all interest expense on domestic deposit liabilities.
Interest Expense Domestic Deposit Liabilities, Brokered: Amount of interest expense on domestic brokered deposit liabilities.
Interest Expense Domestic Deposit Liabilities, Certificates of Deposit: Amount of interest expense on domestic certificates of deposit liabilities.
Interest Expense Domestic Deposit Liabilities, Checking: Amount of interest expense on domestic checking deposit liabilities.
Interest Expense Domestic Deposit Liabilities, Demand: Amount of interest expense on domestic demand deposit liabilities.
Interest Expense Domestic Deposit Liabilities, Money Market: Amount of interest expense on domestic money market demand account deposit liabilities.
Interest Expense Domestic Deposit Liabilities, Other Time Deposit: Amount of interest expense on domestic time deposit liabilities other than certificates of liabilities.
Interest Expense Domestic Deposit Liabilities, Retail: Amount of interest expense on domestic retail deposit liabilities.
Interest Expense Domestic Deposit Liabilities, Savings: Amount of interest expense on domestic savings deposit liabilities.
Interest Expense Domestic Deposit Liabilities, Time Deposit: Amount of interest expense on time deposit liabilities.
Interest Expense, Loans from Other Federal Home Loan Banks: Amount of interest expense on loans received from another Federal Home Loan Bank (FHLB).
Interest Income, Deposits with Other Federal Home Loan Banks: Amount of interest income from interest-bearing funds deposited into another Federal Home Loan Bank (FHLBank).
Interest Income, Loans to Other Federal Home Loan Banks: Amount of interest income from loans to another Federal Home Loan Bank (FHLBank).
Interest Paid, Discontinued Operations: The amount of cash paid during the current period for interest owed on debt associated with discontinued operations.
Interest Receivable, Noncurrent: Carrying amount as of the balance sheet date of noncurrent interest earned but not received. Also called accrued interest or accrued interest receivable.
Transferor's Interests in Transferred Financial Assets, Fair Value: The carrying amount (fair value) as of the balance sheet date of the transferor's interests in transferred financial assets (typically securitized receivables, generally not involved in the collection of principal) following transfer of significant portions of such financial instruments to other parties. Such interests could be ancillary cash flows and interest-only strips.
Interim Period, Costs Not Allocable Amount, First Item: The amount of the cost or expense incurred during an interim period that cannot be readily identified with the activities or benefits of other interim periods and are charged to the interim period in which incurred.
Interim Period, Costs Not Allocable Amount, Second Item: The amount of the cost or expense incurred during an interim period that cannot be readily identified with the activities or benefits of other interim periods and are charged to the interim period in which incurred.
Interim Period, Costs Not Allocable Amount, Third Item: The amount of the cost or expense incurred during an interim period that cannot be readily identified with the activities or benefits of other interim periods and are charged to the interim period in which incurred.
Intermediate-life Plants, Accumulated Costs: The amount of accumulated costs related to intermediate-life plants.
Inventory Amount, Unpriced Change Orders for Long-term Contracts or Programs: Amount of unpriced change orders or other similar items subject to uncertainty concerning their determination or ultimate realization included in inventory as of the balance sheet date.
Inventory, Buildings and Improvements: Carrying amount as of the balance sheet date of building structures held as inventory including any additions, improvements, or renovations to those structures.
Energy Related Inventory, Crude Oil, Products and Merchandise: Carrying amount as of the balance sheet date of finished goods inventories for petroleum products, crude oil, petrochemical products, and other oil and gas inventories.
Inventory, Finished Goods and Work in Process, Gross: Amount before valuation reserves of merchandise or goods held by the entity that are readily available for sale and items held by the entity which are partially complete or in the process of being readied for sale.
Inventory, Finished Goods and Work in Process, Net of Reserves: The aggregated amount of merchandise or goods held by the entity and readily available for future sale plus items held by the entity which are partially complete or in the process of being readied for future sale. This amount is net of valuation reserves and adjustments.
Inventory, Finished Homes: The carrying amount as of the balance sheet date of homes that have been finished and are ready for sale, net of valuation allowance and impairment loss.
Inventory for Long-term Contracts or Programs, Gross: Amount before valuation and LIFO reserves, and progress payments, of inventory associated with long-term contracts, expected to be sold, or consumed within one year or operating cycle, if longer.
Inventory for Long-term Contracts or Programs, General and Administrative Costs Included in Inventory: The actual or estimated amount of general and administrative expense remaining in inventory as of the balance sheet date.
Inventory for Long-term Contracts or Programs, General and Administrative Expense Incurred: Amount of general and administrative costs charged to inventory.
Inventory, Gas in Storage Underground, Noncurrent: Carrying amount as of the balance sheet date of natural gas stored underground in depleted gas reservoirs, aquifers, or salt caverns to meet future seasonal and peak load demands and also as insurance against unforeseen supply disruptions, and deemed to be a noncurrent asset because it is not expected to be used within 12 months or in the normal operating cycle.
Inventory, Homes under Construction: Carrying amount as of the balance sheet date of capitalized construction costs of homes for future sale.
Inventory, Land Held for Development and Sale: Carrying amount net of impairment reserves as of the balance sheet date primarily consisting of deposits for land purchases (including option payments), related acquisition costs, and land which is not expected to be developed in the next two years.
Inventory, Land Held-for-sale: Carrying amount as of the balance sheet date of parcels of land held for sale, and on which the entity has no intention or no further intention to perform construction activities.
Inventory, Operative Builders: The net carrying amount as of the balance sheet date of the sum of the various components of an operative builder's inventory, including finished homes. Operative builders primarily consist of entities that develop land, construct residential homes and commercial and industrial buildings thereon, and sell them to home buyers and operators of the commercial and industrial properties.
Inventory, Operative Builders, Other: Amount of inventory used in the development of real estate classified as other.
Inventory, Ore Stockpiles on Leach Pads, Gross: Amount before last-in first-out (LIFO) and valuation reserves of ore stockpile material contained on a leach pad, for example, but not limited to, copper or gold ore.
Inventory, Parts and Components, Net of Reserves: Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date for elements of machinery or equipment held for the purpose of replacing similar parts in the course of repair or maintenance.
Inventory, Raw Materials and Purchased Parts, Net of Reserves: Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of items purchased for use as components of a finished product or pieces of machinery and equipment plus any items in their natural and unrefined state. This element may be used when the reporting entity combines raw materials and purchased parts into an aggregate amount.
Inventory, Raw Materials and Supplies, Gross: Gross amount of unprocessed materials to be used in manufacturing or production process and supplies that will be consumed.
Inventory, Raw Materials and Supplies, Net of Reserves: Aggregated amount of unprocessed materials to be used in manufacturing or production process and supplies that will be consumed. This amount is net of valuation reserves and adjustments.
Inventory, Raw Materials, Net of Reserves: Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of unprocessed items to be consumed in the manufacturing or production process.
Inventory, Real Estate: Total of (1) improvements, (2) held-for-sale, (3) land and land under development, (4) construction-in-process, (5) mortgage loans held-in-inventory, and (6) other real estate investments which are considered inventory due to being held for sale or disposition.
Inventory, Real Estate, Construction in Process: Cost of real estate projects incurred for projects for eventual sale or transfer (condominium or time share projects, vacation clubs).
Inventory, Real Estate, Held-for-sale: Represents properties which were acquired directly or through foreclosure for which a committed plan to sell exists and an active program to market such properties has been initiated.
Inventory, Real Estate, Improvements: Represents improvements to real estate during development for ultimate sale to third parties. Improvements may consist of project infrastructure and other expenditures necessary to completion of the development project which is generally of a long-term nature.
Inventory, Real Estate, Land and Land Development Costs: Carrying amount as of the balance sheet date, net of valuation allowances and impairment losses, of costs of land expected to be developed in the near term plus capitalized costs of development, for purposes of selling completed units to home buyers or commercial or industrial entities..
Inventory, Real Estate, Mortgage Loans Held in Inventory: Represents mortgage loans held in inventory primarily for sale to others (third parties, businesses, legal entities) in the ordinary course of business.
Inventory, Real Estate, Other: Amount of investment in certain other real estate investments not specifically identified elsewhere in the existing taxonomy.
Inventory, Real Estate, Timeshare Available-for-sale: Amount of real estate which is available for sale in the form of shared property ownership in which rights vest in several owners (buyers, timeshare holders) to use the property for a specified period each year (timeshare). Included in this item would be real estate assets in which timeshares are for sale, such as in condominiums at timeshare resorts. Excluded from this item would be assets, other than real estate, in which the Entity has sold or intends to sell timeshares, such as for cruises, recreational vehicles, campgrounds, aircraft (fractional ownership) and other types of rights.
Investment Contract Weight: The weight of a commodity or material specified in an investment contract. For this element, weight may be specified using units of weight (such as pounds) or units of mass (such as kilograms) since in commercial practice, the term 'weight' tends to be interchangeable with 'mass'.
Investment Foreign Currency, Contract, Amount Purchased: The amount of a currency that the reporting entity is obligated to purchase at settlement.
Investment Foreign Currency, Contract, Amount Sold: The amount of a currency that the reporting entity is obligated to sell at settlement.
Investment in Federal Home Loan Bank Stock, Fair Value Disclosure: Fair value portion of investments in Federal Home Loan Bank (FHLBank) stock.
Investment in Physical Commodities: Investments held in physical commodities, such as gold, silver, platinum, crude oil, coal, sugar, rice, wheat.
Investment-related Liabilities: The aggregate amount of liabilities as of the balance sheet date for obligations incurred in connection with the entity's investments.
Investments and Other Noncurrent Assets: Amount of investments, and noncurrent assets classified as other.
Investments in Power and Distribution Projects: Carrying amount as of the balance sheet date of investments in power and distribution projects that are expected to be realized after one year or beyond the operating cycle, if longer.
Japanese Welfare Pension Insurance Law, Government Subsidies: The amount of the subsidy from the transfer of employee pension fund liabilities to the Japanese government. The amount of this subsidy excludes any amounts related to previously accrued salary progression.
Japanese Welfare Pension Insurance Law, Previously Accrued Salary Progression Derecognition: The amount of the derecognition of previously accrued salary progression.
Junior Subordinated Debenture Owed to Unconsolidated Subsidiary Trust: Including the current and noncurrent portions, the carrying value of junior subordinated long-term debt owed to unconsolidated subsidiary trusts as of the balance sheet date. Such debt places a lender in a lien position behind debt having a higher priority of repayment in liquidation of the entity's assets and was initially scheduled to be repaid after one year or beyond the normal operating cycle if longer.
Junior Subordinated Debenture Owed to Unconsolidated Subsidiary Trust, Noncurrent: The noncurrent portion of the carrying value of junior subordinated long-term debt owed to unconsolidated subsidiary trusts as of the balance sheet date. Such debt places a lender in a lien position behind debt having a higher priority of repayment in liquidation of the entity's assets and was initially scheduled to be repaid after one year or beyond the normal operating cycle if longer.
Junior Subordinated Notes, Noncurrent: Carrying value as of the balance sheet date of long-term debt (with maturities initially due after one year or beyond the operating cycle if longer) identified as Junior Subordinated Notes, which have a lower priority than senior instruments, excluding current portion.
Junior Subordinated Notes, Current: Carrying value as of the balance sheet date of portion of long-term debt due within one year or the operating cycle if longer identified as Junior Subordinated Notes, which have a lower priority than senior instruments.
Land Improvements: Amount before accumulated deprecation and depletion of additions or improvements to real estate held for productive use. Examples include, but are not limited to, walkways, driveways, fences, and parking lots.
Landing Fees and Other Rentals: Direct costs incurred at airports in which the entity conducts flight operations. The costs primarily consist of fees paid to the airport authority for takeoff and landing, gate space and facilities, allocations of common space such as security and other terminal costs and fuel storage facilities.
Land under Purchase Options, Not Recorded: Discloses the total purchase price of land option agreements that were not recorded.
Land under Purchase Options, Recorded: The carrying amount as of the balance sheet date of land not owned but under a contract in which the entity has an option to purchase the land.
Late Fee Income Generated by Servicing Financial Assets, Amount: All amounts that are due to the servicer of a financial asset as a result of the debt holder not meeting the monthly payment terms.
Lease Incentive, Payable, Current: This item represents an incentive or inducement contractually stipulated between parties to a lease whereby the lessor has committed to provide the entity (lessee) with a cash payment as inducement to enter the lease. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Lease Incentive, Payable: This item represents an incentive or inducement contractually stipulated between parties to a lease whereby the lessor has committed to provide the entity (lessee) with a cash payment as inducement to enter the lease.
Lease Incentive Receivable: This item represents a receivable for an incentive or inducement contractually stipulated between parties to a lease whereby the lessor has committed to provide the entity (lessee) with a cash payment as inducement to enter the lease.
Lease Incentive Receivable, Current: This item represents the current receivable for an incentive or inducement contractually stipulated between parties to a lease whereby the lessor has committed to provide the entity (lessee) with a cash payment as inducement to enter the lease. The receivable is due within one year. For classified balance sheets, this element represents the current amount receivable, that is amounts expected to be collected within one year or the normal operating cycle, if longer.
Lease Incentive Receivable, Noncurrent: Noncurrent portion of receivables for an incentive or inducement contractually stipulated between parties to a lease whereby the lessor has committed to provide the entity (lessee) with a cash payment as inducement to enter the lease.
Leveraged Lease Investment: Carrying amount as of the balance sheet date of leveraged lease investments which represent the aggregate amount of the estimated residual value of the lease assets and lease payments receivables, net of unearned and deferred income to be allocated over the lease term and non-recourse debt.
Leveraged Leases, Balance Sheet, Deferred Taxes Arising from Leveraged Leases: The liability for taxes payable in the future as a result of temporary differences in treatment of certain items in the current year arising from the net investment in arrangements meeting the criteria for classification as a leveraged lease.
Leveraged Leases, Balance Sheet, Investment in Leveraged Leases: The net investment in arrangements meeting the criteria to be classified as leveraged excluding deferred taxes.
Leveraged Leases, Balance Sheet, Investment in Leveraged Leases, Net: The net investment in arrangements meeting the criteria to be classified as leveraged.
Leveraged Leases, Income Statement, Investment Tax Credit Recognized on Leveraged Leases: The receivable for the amount of investment tax credit to be realized on the transaction as part of the net investment allocated in proportionate amounts to income.
Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Deferred Income: The estimated portion of pretax income and investment tax credit remaining to be allocated to income over the lease term.
Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Investment Tax Credit Receivable: This element represents the receivable for the amount of the investment tax credit to be realized on the leveraged lease transaction.
Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Rental Receivables, Gross: The gross rentals receivable equal to the future cash flows from the lessee.
Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Rental Receivables, Net: This element represents leveraged lease rentals receivable, net of that portion of the rental applicable to principal and interest on the nonrecourse debt.
Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Residual Value of Leased Assets: The estimate of the value of the leased asset at the end of the lease term.
Liabilities of Business Transferred under Contractual Arrangement, Current: The current carrying amount, due within one year or one operating cycle, if longer, of liabilities resulting from the transfer of a business segment under contractual arrangement where the transferor maintains certain risks, obligations or liabilities.
Liabilities of Business Transferred under Contractual Arrangement, Noncurrent: The noncurrent portion, due in greater than one year or one operating cycle, if longer, of liabilities resulting from the transfer of a business segment under contractual arrangement where the transferor maintains certain risks, obligations, or liabilities.
Liability for Claims and Claims Adjustment Expense, Disability, Accident and Health: The amount needed to reflect the estimated ultimate cost of settling claims relating to disability, accident and health insurance insured events that have occurred on or before a particular date (ordinarily, the balance sheet date) and the amount needed to provide for the estimated ultimate cost required to investigate and settle claims relating to insured events that have occurred on or before a particular date (ordinarily, the balance sheet date), whether or not reported to the insurer at that date.
Liability for Claims and Claims Adjustment Expense, Property Casualty Liability: The amount needed to reflect the estimated ultimate cost of settling claims relating to casualty insurance insured events that have occurred on or before a particular date (ordinarily, the balance sheet date) and the amount needed to provide for the estimated ultimate cost required to investigate and settle claims relating to insured events that have occurred on or before a particular date (ordinarily, the balance sheet date), whether or not reported to the insurer at that date.
Liability for Future Policy Benefits and Unpaid Claims and Claims Adjustment Expense: The aggregate amount of policy reserves (provided for future obligations including unpaid claims and claims adjustment expenses) and policy benefits (liability for future policy benefits) as of the balance sheet date; grouped amount of all the liabilities associated with the company's insurance policies.
Liability for Unpaid Claims and Claims Adjustment Expense, Incurred but Not Reported (IBNR) Claims, Amount: Estimated costs as of the balance sheet date of settling insured claims and costs incurred in the claims settlement process for claims that have not yet been submitted to the insurance company for reimbursement.
Liability for Unpaid Claims and Claims Adjustment Expense, Reported Claims, Amount: Costs of settling insured claims and costs incurred in the claims settlement process for the specified year specifically for claims that have already been submitted to the insurance company for reimbursement.
Liability, Reporting Currency Denominated, Value: The reporting currency-denominated liability value.
Life Insurance Assumed Ratio: Ratio of life insurance assumed from another insurer to gross life insurance in force.
Life Insurance, Corporate or Bank Owned, Amount: This item represents the amount that could be realized under a life insurance contract or contracts owned by the Entity as of the date of the statement of financial position. Such Entity-owned life insurance policies are commonly known as corporate-owned life insurance (COLI) or bank-owned life insurance (BOLI).
Life Premiums as Percentage of Gross Premiums: Ratio with total life insurance premiums in numerator and total GAAP premiums in the denominator.
Life Settlement Contracts, Fair Value, Maturing after Rolling Year Five: Fair value 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, Maturing after Year Five: Fair value 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.