KirkHan/XBRL_Terminology huggingface dataset:
Proceeds from Issuance of Other Long-term Debt: Amount of cash inflow from issuance of long-term debt classified as other.
Disposal Group, Including Discontinued Operation, Other Assets: Amount classified as other assets attributable to disposal group held for sale or disposed of.
Product Warranty Accrual, Noncurrent: Carrying value as of the balance sheet date of obligations incurred through that date and due after one year (or beyond the operating cycle if longer) for estimated claims under standard and extended warranty protection rights granted to customers.
Early Repayment of Senior Debt: The cash outflow for the extinguishment of long-term borrowing, with the highest claim on the assets of the entity in case of bankruptcy or liquidation, before its maturity.
Accrued Salaries: Carrying value as of the balance sheet date of the obligations incurred through that date and payable for employees' services provided.
Incentive Distribution, Distribution: Amount of incentive obligation paid in cash or stock during the period to a limited liability corporation managing member or limited partnership general partner.
Oil and Gas Property, Full Cost Method, Gross: Oil and gas properties, gross, carried under the full cost method.
Dividends, Share-based Compensation: Amount of paid and unpaid cash, stock, and paid-in-kind (PIK) dividends declared and applicable to holders of share-based compensation, for example, but not limited to, non-vested shares, stock options, or restricted stock units.
Value Added Tax Receivable, Current: Carrying amount as of the balance sheet date of value added taxes due either from customers arising from sales on credit terms, or as previously overpaid to tax authorities. 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.
Investment Income, Amortization of Premium: Amount of amortization of purchase premium on nonoperating securities.
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Reserves: Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences from reserves, classified as other.
Restricted Stock, Shares Issued Net of Shares for Tax Withholdings: The number of restricted shares issued as compensation, net of shares for the payment of withholding taxes. This element is to be used only if shares are used in lieu of cash to satisfy all or a portion of withholding taxes.
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Financial Assets: The amount of financial assets (as defined) recognized as of the acquisition date.
Operating Leases, Future Minimum Payments Due, Future Minimum Sublease Rentals: Contractually required future rental payments receivable on noncancelable subleasing arrangements.
Deferred Gain on Sale of Property: Amount of gain on the sale of property that does not qualify for gain recognition as of the balance sheet date.
Foreign Currency Cash Flow Hedge Asset at Fair Value: Fair value as of the balance sheet date of all foreign currency derivative assets designated as cash flow hedging instruments.
Deferred Tax Liabilities, Mortgage Servicing Rights: Amount of deferred tax liability attributable to taxable temporary differences from mortgage servicing rights.
Deferred Tax Assets, Tax Credit Carryforwards, Other: Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible tax credit carryforwards, classified as other.
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Self Insurance: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from estimated losses under self insurance.
Other Repossessed Assets: Carrying amount as of the balance sheet date of assets other than real property that were received in full or partial satisfaction of a debt arrangement through foreclosure proceedings or defeasance.
Inventory, Work in Process and Raw Materials, Net of Reserves: The aggregate carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of items which are partially completed at the time of measurement and unprocessed items that will go through the production process and become part of the final product. This element may be used when the reporting entity combines work in process and raw materials into an aggregate amount.
Payments for Purchase of Securities, Operating Activities: Cash paid to purchase debt and equity securities, classified as operating activities, during the period; includes trading securities and any other investments classified as operating.
Production Related Impairments or Charges: Nonrecurring impairment charges related to the write-off of production-related equipment and inventory. This tag is used when an Entity charges this cost to cost of goods sold.
Energy Related Inventory, Gas Stored Underground: Carrying amount as of the balance sheet date of natural gas stored underground in depleted gas reservoirs, aquifers, or salt caverns to meet seasonal and peak load demands, and also as insurance against unforeseen supply disruptions, and deemed to be a current asset because it is expected to be used within twelve months or in the normal operating cycle.
Repayments of Assumed Debt: The cash outflow from the repayments of a long-term debt originally issued by another party but is assumed by the entity.
Grants Receivable, Current: Carrying amount as of the balance sheet date of amounts due under the terms of governmental, corporate, or foundation grants. 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.
Standard Product Warranty Accrual, Additions from Business Acquisition: Amount of increase in the standard product warranty accrual from a business acquisition. Excludes extended product warranties.
Deferred Tax Assets, Regulatory Assets and Liabilities: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences derived regulatory assets and liabilities.
Preferred Stock, Discount on Shares: Discount on preferred shares, or any unamortized balance thereof, shown separately as a deduction from the applicable account(s) as circumstances require.
Deferred Tax Liabilities, Regulatory Assets: Amount of deferred tax liability attributable to taxable temporary differences from regulatory assets.
Payments to Acquire in Process Research and Development: The cash outflows from the purchase of net carrying value allocated to in-process research and development costs and materials acquired in a business combination.
Proceeds from Sale of Investment Projects: The cash inflow from the sale of investment projects held by an entity in hopes of getting a future return or interest from it.
Reinsurance Recoverable, Guarantee Benefits: Sum of the amount of guaranteed minimum benefits the ceding insurer expects to recover on insurance policies ceded to other insurance entities as of the balance sheet date for all guaranteed benefit types.
Payments to Acquire Projects: The cash outflow from the amount invested for projects in hopes of getting a future return or interest from it.
Capital Leases, Lessor Balance Sheet, Net Investment in Direct Financing Leases, Current: The net amount due within one year of the balance sheet date or the normal operating cycle, if longer, consisting of: (a) minimum lease payments due on direct financing leases, (b) unguaranteed residual value, and (c) any unamortized initial direct costs, less: (i) executory costs, (ii) unearned income, and (iii) the accumulated allowance for uncollectible minimum lease payments.
Ceded Premiums Payable: The consideration due to the assuming enterprise as of the balance sheet date under the terms of the reinsurance contract in exchange for the right to receive reimbursement from such entity for covered claims and expenses.
Income Tax Examination, Penalties Accrued: The amount of estimated penalties accrued as of the balance sheet date arising from income tax examinations.
Repayments of Long-term Loans from Vendors: Cash outflows under financing arrangements with vendors (seller-financed debt), which had a maturity date at inception of more than one year (or more than one operating cycle, if longer); such debt may have arisen from purchases of property, plant and equipment or other productive assets.
Time Sharing Transactions, Allowance for Uncollectible Accounts: Allowance for uncollectible accounts.
Loss from Catastrophes: The charge against earnings in the period for the uninsured portion of a loss from a fire, explosion, or natural disaster (hurricane, earthquake).
Deferred Taxes, Business Combination, Valuation Allowance, Available to Reduce Income Tax Expense: The amount of the valuation allowance recorded in a business combination against deductible temporary differences for which related tax benefits will be recorded as a reduction of the acquired entity's income tax expense (after such benefits are first being applied to reduce goodwill and then other noncurrent intangible assets to zero).
Impaired Financing Receivable, Recorded Investment: Amount of investment of impaired financing receivables with related allowance for credit losses and without a related allowance for credit losses.
Available-for-sale Securities, Current: Amount of investment in debt and equity securities categorized neither as trading securities nor held-to-maturity securities and intended be sold or mature one year or operating cycle, if longer.
Sale of Stock, Price Per Share: Per share amount received by subsidiary or equity investee for each share of common stock issued or sold in the stock transaction.
Capital Lease Obligations, Noncurrent: Amount equal to the present value (the principal) at the beginning of the lease term of minimum lease payments during the lease term (excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, together with any profit thereon) net of payments or other amounts applied to the principal, through the balance sheet date and due to be paid more than one year (or one operating cycle, if longer) after the balance sheet date.
Operating Leases, Future Minimum Payments, Due Thereafter: Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due after the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners: The equity interest of noncontrolling shareholders, partners or other equity holders in consolidated entity.
Sale of Stock, Number of Shares Issued in Transaction: The number of shares issued or sold by the subsidiary or equity method investee per stock transaction.
Customer Deposits, Current: The current portion of money or property received from customers which is either to be returned upon satisfactory contract completion or applied to customer receivables in accordance with the terms of the contract or the understandings.
Other Prepaid Expense, Current: Amount of asset related to consideration paid in advance for other costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.
Due to Officers or Stockholders, Current: Amounts due to recorded owners or owners with a beneficial interest of more than 10 percent of the voting interests or officers of the company. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Unsecured Long-term Debt, Noncurrent: Carrying value as of the balance sheet date of uncollateralized debt obligation (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.
Employee-related Liabilities: Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits.
Property, Plant and Equipment, Other, Net: Amount after depreciation of long-lived, physical assets used to produce goods and services and not intended for resale, classified as other.
Off-market Lease, Unfavorable: This element represents a liability associated with the acquisition of an off-market lease when the terms of the lease are unfavorable to the market terms for the lease at the date of acquisition.
Proceeds from Sale of Real Estate: Cash received for the sale of real estate that is not part of an investing activity during the current period.
Operating Leases, Income Statement, Depreciation Expense on Property Subject to or Held-for-lease: The total depreciation charge recorded for property subject to or held for lease.
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Deferred Rent: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from deferred rent.
Prepaid Expense, Noncurrent: Sum of the carrying amounts as of the balance sheet date of amounts paid in advance for expenses which will be charged against earnings in periods after one year or beyond the operating cycle, if longer.
Billings in Excess of Cost: Liability attributable to (i) billings in excess of costs under the percentage of completion contract accounting method representing the difference between contractually invoiced amounts (billings) and revenue recognized based, for example, on costs incurred to estimated total costs at period end or (ii) contractually invoiced amounts (billings) in excess of costs incurred and accumulated under the completed contract accounting method.
Interest Receivable, Current: Carrying amount as of the balance sheet date of current interest earned but not received. Also called accrued interest or accrued interest receivable. 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.
Deferred Credits and Other Liabilities: Total carrying amount as of the balance sheet date of unearned revenue or income, not otherwise specified in the taxonomy, which is expected to be taken into income in future periods and obligations not separately disclosed in the balance sheet (other liabilities).
SEC Schedule III, Real Estate, Other Acquisitions: Amount of increase in real estate investments from acquisitions other than through foreclosure for entities with a substantial portion of business acquiring and holding investment real estate.
Business Combination, Separately Recognized Transactions, Additional Disclosures, Acquisition Cost Expensed: For transactions that are recognized separately from the acquisition of assets and assumptions of liabilities in the business combination, such as related to pre-existing relationships with the acquiree, this element represents the disclosure of the amount of acquisition related costs which have been expensed.
Proceeds from Sale of Machinery and Equipment: The cash inflow from sale of machinery and equipment.
Derivative Instruments and Hedges, Noncurrent: Carrying amount as of the balance sheet date of the assets arising from derivative contracts and hedging activities, which are expected to be converted into cash or otherwise disposed of after a year or beyond the normal operating cycle, if longer.
Repayments of Subordinated Debt: The cash outflow from the repayment of long-term borrowing where a lender is placed in a lien position behind debt having a higher priority of repayment (senior) in case of liquidation of the entity's assets or underlying collateral.
Operating Leases, Income Statement, Sublease Revenue: The amount of revenue recognized for the period under subleasing arrangements.
Proceeds from Sale of Trading Securities Held-for-investment: The cash inflow associated with the sale of securities classified as trading securities and held for investment purposes. Excludes proceeds from trading securities purchased and held principally for the purpose of selling them in the near term (thus held for only a short period of time).
Proceeds from Issuance of Redeemable Preferred Stock: The cash inflow from issuance of preferred stock that is classified as callable.
Weighted Average Number of Shares, Treasury Stock: Number of shares of treasury stock determined by relating the portion of time within a reporting period that treasury shares have been outstanding to the total time in that period. Treasury stock is stock that the Entity has issued but subsequently reacquired.
Proceeds from Sale of Long-term Investments: The cash inflow from sales of all investments, including securities and other assets, having ready marketability and intended by management to be liquidated, if necessary, beyond the current operating cycle.
Receivables from Clearing Organizations: Amount of right to receive cash and securities on deposit with clearing organizations. Clearing organizations perform post trade processing and trade comparisons among numerous broker-dealers and act as settlement agents between buying and selling broker-dealers.
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Restructuring Charges: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from restructuring reserve.
Proceeds from Sale of Interest in Partnership Unit: The proceeds from the sale of an interest in a unit of partnership.
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield, Additions: Increases in the aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan due to the acquisition of similar loans accounted for as debt securities during the period. This relates to loans accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.
Proceeds from Hedge, Investing Activities: The cash inflow for a financial contract that meets the hedge criteria as either a cash flow hedge, fair value hedge, or hedge of a net investment in a foreign operation.
Proceeds from Fees Received: Cash received for fees during the current period. This element excludes cash proceeds from license fees.
Health Care Organization, Expenses, Net: Total costs of health care costs, net of recoveries of stop-loss insurance. Costs of services rendered (including costs of services rendered but not yet reported).
Proceeds from Issuance of Preferred Limited Partners Units: The cash inflow from the issuance of preferred limited partners units during the period.
Deferred Tax Liabilities, Deferred Expense, Capitalized Software: Amount of deferred tax liability attributable to taxable temporary differences from capitalized software.
Deferred Tax Assets, Hedging Transactions: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from hedging transactions.
Amortization of Advance Royalty: The expense charged against earnings for the periodic recognition of the advance royalties. These royalties are paid in one accounting period, but are deducted from earnings over time through amortization. For example, royalties that are required to be paid in advance of production from a mineral, oil, or gas property and amortized over the period of right to produce these items.
Accumulated Amortization, Debt Issuance Costs, Current: Amount of accumulated amortization of debt issuance costs classified as current.
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield, Reclassifications to Nonaccretable Difference: Change in the estimate of cash flows expected to be collected, after acquisition of a loan, which results in a decrease in accretable yield (for example, as a result of an other-than-temporary impairment). This relates to loans accounted for as debt securities, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.
Other Nonrecurring Income: Amount of other income that is infrequent in occurrence or unusual in nature.
Interest Portion of Minimum Lease Payments, Sale Leaseback Transactions: Amount necessary to reduce minimum lease payments to present value for sale-leaseback transactions accounted for using the deposit method or as a financing.
Accrual for Environmental Loss Contingencies, Discount: Amount of imputed interest necessary to reduce (reconcile) the undiscounted amount of the accrual for environmental loss contingencies to the present value.
Share-based Goods and Nonemployee Services Transaction, Tax Benefit: The amount of income tax expense reduction and deferred tax asset recorded in the transaction in which equity securities were issued to pay for goods or nonemployee services.
Deferred Tax Liabilities, Interests in Financial Assets Continued to be Held: Amount of deferred tax liability attributable to taxable temporary differences from interests in financial instruments continued to be held after sale or transfer of related financial instruments.
Preferred Stock, Shares Authorized: The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.
Preferred Stock, Par or Stated Value Per Share: Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.
Available-for-sale Securities, Debt Securities: Amount of debt securities categorized neither as held-to-maturity nor trading.
Weighted Average Number Diluted Shares Outstanding Adjustment: The sum of dilutive potential common shares or units used in the calculation of the diluted per-share or per-unit computation.
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate: The interest rate used to adjust for the time value of money for the plan.
Cash and Due from Banks: For banks and other depository institutions: Includes cash on hand (currency and coin), cash items in process of collection, noninterest bearing deposits due from other financial institutions (including corporate credit unions), and noninterest bearing balances with the Federal Reserve Banks, Federal Home Loan Banks and central banks.
Buildings and Improvements, Gross: Amount before accumulated depreciation of building structures held for productive use including addition, improvement, or renovation to the structure, including, but not limited to, interior masonry, interior flooring, electrical, and plumbing.
Inventory, Work in Process, Gross: Amount before valuation and LIFO reserves of merchandise or goods in the production process expected to be completed within one year or operating cycle, if longer.
Mortgage Loans on Real Estate, Commercial and Consumer, Net: The balance represents the amount of loans that are secured by real estate mortgages, offset by the reserve to cover probable credit losses on the loan portfolio.
Variable Interest Entity, Consolidated, Carrying Amount, Assets: The carrying amount of the consolidated Variable Interest Entity's assets included in the reporting entity's statement of financial position.
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum: The maximum risk-free interest rate assumption that is used in valuing an option on its own shares.
Loss Contingency, Damages Sought, Value: The value (monetary amount) of the award the plaintiff seeks in the legal matter.
Cost Method Investments: Amount, after adjustment, of cost-method investment. Adjustments include, but are not limited to, dividends received in excess of earnings after date of investment that are considered a return of investment and other than temporary impairments.
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum: The estimated measure of the maximum percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.
Line of Credit, Current: The carrying value as of the balance sheet date of the current portion of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.
Capital Leased Assets, Gross: Amount before accumulated depreciation of leased physical assets used in the normal conduct of business to produce goods and services.
Other Receivables, Net, Current: Amount, after allowance, of receivables classified as other, due within one year or the operating cycle, if longer.
Notes, Loans and Financing Receivable, Net, Current: An amount representing an agreement for an unconditional promise by the maker to pay the Company (holder) a definite sum of money within one year from the balance sheet date (or the normal operating cycle, whichever is longer), net of any write-downs taken for collection uncertainty on the part of the holder. Such amount may include accrued interest receivable in accordance with the terms of the debt. The debt also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale.
Equity Method Investment, Summarized Financial Information, Assets: The amount of assets reported by an equity method investment of the entity.
Dividends Payable, Current: Carrying value as of the balance sheet date of dividends declared but unpaid on equity securities issued by the entity and outstanding. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Prepaid Taxes: Amount of asset related to consideration paid in advance for income and other taxes that provide economic benefits within a future period of one year or the normal operating cycle, if longer.
Accrued Investment Income Receivable: Interest, dividends, rents, ancillary and other revenues earned but not yet received by the entity on its investments.
Other Real Estate: Carrying amount of other real estate not separately disclosed, including, but not limited to, real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned. This does not include real estate assets taken in settlement of troubled loans through surrender or foreclosure.
Capital Leases, Future Minimum Payments Due in Two Years: Amount of minimum lease payments for capital leases due in the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Capital Leases, Future Minimum Payments Due in Three Years: Amount of minimum lease payments for capital leases due in the third fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Research and Development Expense (Excluding Acquired in Process Cost): The costs incurred in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, excluding in-process research and development acquired in a business combination consummated during the period. Excludes software research and development, which has a separate concept.
Real Estate Held-for-sale: Carrying amount as of the balance sheet date of investments in land and buildings held for sale, excluding real estate considered to be inventory of the entity.
Equity Method Investment, Summarized Financial Information, Noncurrent Assets: The amount of noncurrent assets reported by an equity method investment of the entity.
Deposits, Money Market Deposits: Amount of deposits in accounts that offer many of the same services as checking accounts although transactions may be somewhat more limited, share some of the characteristics of a money market fund and are insured by the Federal government, also known as money market accounts.
Deferred Costs, Current: Sum of the carrying amounts as of the balance sheet date of deferred costs capitalized at the end of the reporting period that are expected to be charged against earnings within one year or the normal operating cycle, if longer.
Incremental Common Shares Attributable to Dilutive Effect of Conversion of Preferred Stock: Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of convertible preferred stock using the if-converted method.
Other Accrued Liabilities, Noncurrent: Amount of expenses incurred but not yet paid classified as other, due after one year or the normal operating cycle, if longer.
Preferred Stock, Value, Outstanding: Value of all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by shareholders, which is net of related treasury stock. May be all or a portion of the number of preferred shares authorized. These shares represent the ownership interest of the preferred shareholders.
Operating Leases, Future Minimum Payments Receivable, Current: Future rental payments receivable within one year of the balance sheet date under an operating lease.
Notes Receivable, Related Parties, Noncurrent: Amounts due from parties associated with the reporting entity as evidenced by a written promise to pay, due after 1 year (or 1 business cycle).
Finite-Lived Patents, Gross: Gross carrying amount before accumulated amortization as of the balance sheet date of the costs pertaining to the exclusive legal rights granted to the owner of the patent to exploit an invention or a process for a period of time specified by law. Such costs may have been expended to directly apply and receive patent rights, or to acquire such rights.
Share-based Compensation Arrangement by Share-based Payment Award, Shares Purchased for Award: The number of shares purchased on the open market during the period for issuance to employees under the plan.
Deferred Tax Assets, Operating Loss Carryforwards, Subject to Expiration: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards that are subject to expiration dates.
Payments of Merger Related Costs, Financing Activities: The cash outflow for financing costs associated with business combinations.
Policyholder Contract Deposits: The liability as of the balance sheet date to the policyholders for deposits held under the terms of insurance contracts.
Deferred Tax Assets, in Process Research and Development: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from in-process research and development costs expensed in connection with a business combination.
Unrecognized Tax Benefits, Income Tax Penalties Accrued: Amount of statutory penalties accrued for a tax position claimed or expected to be claimed by the entity, in its tax return.
Accumulated Amortization, Debt Issuance Costs, Noncurrent: Amount of accumulated amortization of debt issuance costs classified as noncurrent.
Assets, Noncurrent, Other than Noncurrent Investments and Property, Plant and Equipment: Sum of the carrying amounts as of the balance sheet date of all assets, excluding property, plant, and equipment and other property and investments, that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer. Alternate captions include Total Deferred Charges and Other Assets.
Deferred Income Taxes and Other Liabilities, Noncurrent: Amount of deferred tax liability attributable to taxable temporary differences, after deferred tax asset, and other liabilities expected to be paid after one year or operating cycle, if longer.
Provision for Loss on Contracts: Cumulative provision for contract losses not offset against related costs accumulated on the balance sheet.
SEC Schedule III, Real Estate, Acquisitions Through Foreclosures: Amount of real estate investments acquired through foreclosure for entities with a substantial portion of business acquiring and holding investment real estate.
Deferred Costs, Leasing, Accumulated Amortization: For an unclassified balance sheet, the accumulated amortization, as of the reporting date, which represents the periodic charge to earnings of initial direct costs which have been deferred and are being allocated over the lease term in proportion to the recognition of rental income.
Proceeds from Issuance of Redeemable Convertible Preferred Stock: The cash inflow from issuance of callable preferred stock which is identified as being convertible to another type of financial security at the option of the issuer or the holder.
Capitalized Software Development Costs for Software Sold to Customers: Unamortized costs incurred for development of computer software, which is to be sold, leased or otherwise marketed, after establishing technological feasibility through to the general release of the software products. Excludes capitalized costs of developing software for internal use.
Proceeds from Limited Partnership Investments: Cash inflow received as distributions, returns of capital, or sale proceeds from partnership interests held for investment purposes.
Accrued Employee Benefits: Carrying value as of the balance sheet date of obligations, excluding pension and other postretirement benefits, incurred through that date and payable for perquisites provided to employees pertaining to services received from them.
Interest-bearing Domestic Deposit, Time Deposits: Amount of interest-bearing domestic time deposits. Time deposits bear interest for a fixed, stated period of time and include certificate of deposits and individual retirement accounts.
Royalty Guarantees, Commitments, Amount: The amount the entity has committed to make for future royalty guarantees.
Payments to Acquire Federal Reserve Bank Stock: Amount of cash outflow to acquire Federal Reserve Bank (FRB) stock.
Pension and Other Postretirement and Postemployment Benefit Plans, Liabilities, Current: The current liability recognized in the balance sheet that is associated with defined benefit pension plans and other postretirement and postemployment benefit plans.
Mandatorily Redeemable Preferred Stock, Fair Value Disclosure: Fair value portion of shares that an entity is required to redeem for cash or other assets at a fixed or determinable date or upon the occurrence of an event.
Receivables from Customers: Amount due from customers for fees and charges arising from transactions related to the entity's brokerage activities and operations.
Mineral Properties, Accumulated Depletion: The accumulated decrease in the carrying value of the mineral properties as a result of mine or mineral production.
Other Deferred Credits, Current: Amount of unearned revenue or income classified as other, expected to be taken into income within one year or the normal operating cycle, if longer.
Accrued Liabilities for Commissions, Expense and Taxes: The carrying amount for commissions, taxes and other expenses that were incurred but unpaid as of the balance sheet date.
Sales and Excise Tax Payable: Carrying value as of the balance sheet date of liabilities incurred through that date and payable for statutory sales and use taxes, including value added tax.
Payments to Acquire Land Held-for-use: The cash outflow for acquisition of land for use; excludes purchases of land held as inventory or as investments.
Deferred Tax Assets, Other Loss Carryforwards: Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible loss carryforwards, classified as other.
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Contingencies: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from contingent liabilities.
Deferred Compensation Cash-based Arrangements, Liability, Current: Aggregate carrying value as of the balance sheet date of the liabilities for deferred compensation arrangements payable within one year (or the normal operating cycle, if longer). Represents currently earned compensation under cash arrangements (such as a profit-sharing plan, rabbi trust, and employee contract--excluding equity-based arrangements) that is not actually paid until a later date.
Proceeds from Issuance of Commercial Paper: The cash inflow from borrowing by issuing commercial paper.
Proceeds from Collection of Mortgage Loans Held-for-sale: The cash inflow from collection of repayments from borrowers on loans that are secured with real estate mortgages and are held with the intention to resell in the near future.
Common Stock Issued, Employee Stock Trust: Value of common stock issued to a trust (for example, a 'rabbi trust') set up specifically to accumulate stock for the sole purpose of distribution to participating employees. This trust does not allow employees to immediately or after a holding period diversify into nonemployer securities. The deferred compensation plan for which this trust is set up must be settled by the delivery of a fixed number of shares of employer stock.
Deferred Tax Assets, Deferred Gain on Sale Leaseback Transaction: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from a gain reported for tax purposes on sale and leaseback transactions in accordance with enacted tax laws.
Closed Block Liabilities, Future Policy Benefits and Policyholder Account Balances: The liability as of the balance sheet date for future benefits to be paid to or on behalf of policyholders and expenses, less the present value of future net premiums payable under the insurance contracts and the policy cash accumulations, for the segregated group of participating or dividend-paying policies and contracts identified as a closed block.
Impairment of Ongoing Project: Amount recognized as an operating expense or loss during the period to reduce the carrying amount of a project that has been impaired but not abandoned.
Loss on Cash Flow Hedge Ineffectiveness: The loss recognized in earnings during the reporting period representing the amount of the cash flow hedges' ineffectiveness.
Costs in Excess of Billings, Noncurrent: Amount of receivable reflecting the cost incurred on uncompleted contracts in excess of related billings which is expected to be collected after one year or beyond the normal operating cycle, if longer.
Customer Advances and Progress Payments for Long-term Contracts or Programs: The amount of the offset related to government or other customer advances received on a contract when the expected advances will be applied in payment to those particular charges of the receivable.
Foreign Currency Fair Value Hedge Liability at Fair Value: Fair value as of the balance sheet date of all derivative liabilities designated as foreign currency fair value hedging instruments.
Reductions in Other Assets, Amount: Amount of significant reductions in the period of other assets (current, noncurrent, or unclassified).
Significant Changes, Franchises Purchased During Period: The number of franchises purchased during the period when there are significant changes in franchisor-owned outlets or franchised outlets during the period.
Cost-method Investments, Realized Losses: For investments in debt and equity securities accounted for at cost, the excess of the carrying amount over net sale proceeds of investments disposed of during the period and any losses recognized thereon for impairments of other than a temporary nature.
Interest Expense Domestic Deposit Liabilities, Notice of Withdrawal: Amount of interest expense on domestic notice of withdrawal demand deposit liabilities.
Financing Receivable, Modifications, Recorded Investment: The amount of the outstanding recorded investment related to financing receivables that have been modified by troubled debt restructurings.
Long-Lived Assets: Long-lived assets other than financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets.
Real Estate Investment Property, at Cost: Amount of real estate investment property which may include the following: (1) land available-for-sale; (2) land available-for-development; (3) investments in building and building improvements; (4) tenant allowances; (5) developments in-process; (6) rental properties; and (7) other real estate investments.
Short-term Investments: Amount of investments including trading securities, available-for-sale securities, held-to-maturity securities, and short-term investments classified as other and current.
Inventory, Finished Goods, Net of Reserves: Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of merchandise or goods held by the company that are readily available for sale.
Marketable Securities: Total debt and equity financial instruments including: (1) securities held-to-maturity, (2) trading securities, and (3) securities available-for-sale.
Asset Retirement Obligations, Noncurrent: Noncurrent portion of the carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.
Regulatory Liability, Noncurrent: The amount for the individual regulatory noncurrent liability as itemized in a table of regulatory noncurrent liabilities as of the end of the period.
Inventory, Gross: Gross amount, as of the balance sheet date, of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.
Business Combination, Pro Forma Information, Revenue of Acquiree since Acquisition Date, Actual: This element represents the amount of revenue of the acquiree since the acquisition date included in the consolidated income statement for the reporting period.
Property, Plant and Equipment, Other, Gross: Amount before accumulated depreciation, depletion and amortization of other physical assets used in the normal conduct of business to produce goods and services and not intended for resale.
Accrual for Taxes Other than Income Taxes, Current: Carrying value as of the balance sheet date of obligations incurred and payable for real and property taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Long-term Line of Credit, Noncurrent: The carrying value as of the balance sheet date of the noncurrent portion of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.
Mortgage Loans on Real Estate: Total carrying amount of mortgage loans as of the balance sheet date.
Securities Loaned or Sold under Agreements to Repurchase, Fair Value Disclosure: Fair value portion of securities that an entity sells and agrees to repurchase at a specified date for a specified price.
Loans Payable, Fair Value Disclosure: Fair value portion of contractual obligation to pay money on demand or on fixed or determinable dates.
Sale of Stock, Consideration Received on Transaction: Cash received on stock transaction after deduction of issuance costs.
Stock Granted, Value, Share-based Compensation, Gross: Value, before forfeitures, of stock or other type of equity granted of any equity-based compensation plan other than an employee stock ownership plan (ESOP).
Deposits Assets, Current: Carrying value of amounts transferred to third parties for security purposes that are expected to be returned or applied towards payment within one year or during the operating cycle, if shorter.
Proceeds from Sale of Available-for-sale Securities, Equity: The cash inflow associated with the sale of equity securities classified as available-for-sale securities.
Operating Leases, Future Minimum Payments Receivable, in Two Years: Future rental payments receivable within the second year from the balance sheet date under an operating lease.
Business Combination, Acquired Receivables, Fair Value: For receivables acquired in a business combination, excluding certain loans and debt securities acquired in a transfer (as defined), this element represents the fair value of the receivables acquired, by major class of receivable, such as loans, direct finance leases (as defined), and any other class of receivables.