KirkHan/XBRL_Terminology huggingface dataset:
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Allowance for Loan Losses: Reserve for loans impairments recorded after acquisition as a result of current information and events which result in it being probable that estimated cash flows will be less than previously expected or because actual cash flows are less than cash flows previously expected. This relates to loans not 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.
Inventory, Noncurrent: Inventories not expected to be converted to cash, sold or exchanged within the normal operating cycle.
Disposal Group, Including Discontinued Operation, Accounts Payable: Amount classified as accounts payable attributable to disposal group held for sale or disposed of.
Payments for Previous Acquisition: Cash outflow representing an adjustment to the purchase price of a previous acquisition.
Proceeds from Sale and Maturity of Trading Securities Held-for-investment: The cash inflow associated with the sale, maturities, repayments and calls 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).
Variable Interest Entity, Financial or Other Support, Amount: The amount of financial or other support the reporting entity has provided (explicitly or implicitly) to the Variable Interest Entity (VIE) that it was not previously contractually required to provide or that the reporting entity intends to provide, including, for example, situations in which the reporting entity assisted the VIE in obtaining another type of support.
Loans Receivable Held-for-sale, Reconciliation to Cash Flow, Deductions from Held-for-sale: Amount, after allowance for bad debt, of deductions to loan receivables held-for-sale that are not part of a disposal group.
Repayments of Accounts Receivable Securitization: Repayments of securitizations of receivables treated as collateralized borrowings, which are classified as financing transactions.
Finite-Lived Contractual Rights, Gross: Gross carrying amount before accumulated amortization as of the balance sheet date of an intangible asset that arises from a contractual arrangement with a third party (not including franchise rights and license agreements).
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Policyholder Liabilities: The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from estimated policyholder reserves, which will be deductible from future taxable income when actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the tax deduction to be taken.
Temporary Equity, Elimination as Part of Reorganization: Redemption of temporary equity as the result of a triggering event associated with the temporary equity.
Deposits with Clearing Organizations and Others, Securities: The amount of securities on deposit with clearing organizations and other entities which provide services necessary to operations of the Company. This item would include, for instance, securities advanced as refundable collateral for securities borrowed.
Derivative, Cost of Hedge Net of Cash Received: The premium (cost) of a hedge, net of any cash received on settlement during the period.
Temporary Equity, Shares Subscribed but Unissued, Subscriptions Receivable: Aggregate monetary value of a new issue of securities which have been allocated to investors to buy. When security is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the security to the investor until it receives the entire proceeds. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Charitable Contributions, Amount: Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible charitable contributions expense.
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield, Transfers to Loans Held-for-sale: Amount of reduction, resulting from a reclassification to held-for-sale, in the excess of a loan's cash flows expected to be collected over the investor's initial investment in acquired loans not accounted for as debt securities with evidence of deterioration of credit quality.
Dividends, Share-based Compensation, Paid-in-kind: Amount of paid and unpaid paid-in-kind 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.
Secured Debt: Carrying value as of the balance sheet date, including the current and noncurrent portions, of collateralized debt obligations (with maturities initially due after one year or beyond the operating cycle, if longer). Such obligations include mortgage loans, chattel loans, and any other borrowings secured by assets of the borrower.
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value: Fair value of share-based awards for which the grantee gained the right by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash.
Operating Leases, Future Minimum Payments, Due in Three Years: Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year 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.
Depreciation, Nonproduction: The expense recognized in the current period that allocates the cost of nonproduction tangible assets over their useful lives.
Disposal Group, Including Discontinued Operation, Accounts, Notes and Loans Receivable, Net: Amount classified as accounts, notes and loans receivable attributable to disposal group held for sale or disposed of.
Price Risk Derivative Assets, at Fair Value: Fair value as of the balance sheet date of price risk derivative assets, which includes all such derivative instruments in hedging and nonhedging relationships that are recognized as assets on the balance sheet.
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield: The aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for 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.
Redeemable Noncontrolling Interest, Equity, Fair Value: The aggregate fair value as of the reporting date of all noncontrolling interests which are redeemable by the (parent) entity (1) at a fixed or determinable price on a fixed or determinable date, (2) at the option of the holder of the noncontrolling interest, or (3) upon occurrence of an event that is not solely within the control of the (parent) entity. This item includes noncontrolling interest holder's ownership (or holders' ownership) regardless of the type of equity interest (common, preferred, other) including all potential organizational (legal) forms of the investee entity.
Derivative Instruments in Hedges, Liabilities, at Fair Value: Aggregate fair value of all derivative liabilities designated as hedging instruments. Includes instruments designated as cash flow hedges, fair value hedges, and hedges of net investments in foreign operations.
Interest Rate Derivative Instruments Not Designated as Hedging Instruments, Asset at Fair Value: Fair value as of the balance sheet date of all derivative assets not designated as hedging instruments.
Payments to Acquire Software: The cash outflow associated with the acquisition from vendors of software programs or applications for internal use (that is, not to be sold, leased or otherwise marketed to others) that qualify for capitalization.
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield, Disposals of Loans: Sale or transfer of a loan during the period resulting in a reduction in the excess of a loan's cash flows expected to be collected over the investor's initial investment. 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.
Loss on Discontinuation of Cash Flow Hedge Due to Forecasted Transaction Probable of Not Occurring: The amount of loss 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.
Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Loss, Tax, Portion Attributable to Parent, Held-to-maturity Securities: Amount of tax (expense) benefit of other than temporary impairment (OTTI) on investment in held-to-maturity debt security, recognized in other comprehensive loss, attributable to the parent entity.
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Changes, Repurchase of Shares by Subsidiary: Represents the repurchase of equity (treasury stock) by a subsidiary during the period, thereby effecting a change in total (consolidated) equity attributable to the parent; but not deconsolidation by the parent.
Common Stock, Shares Authorized: The maximum number of common shares permitted to be issued by an entity's charter and bylaws.
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized: Unrecognized cost of unvested share-based compensation awards.
Common Stock, Dividends, Per Share, Cash Paid: Aggregate dividends paid during the period for each share of common stock outstanding.
Indefinite-Lived Intangible Assets (Excluding Goodwill): Amount of assets, excluding financial assets and goodwill, lacking physical substance and having a projected indefinite period of benefit.
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Number of Exercisable Options: The number of shares reserved for issuance pertaining to the outstanding exercisable stock options as of the balance sheet date in the customized range of exercise prices for which the market and performance vesting condition has been satisfied.
Inventory, Finished Goods, Gross: Amount before valuation and LIFO reserves of completed merchandise or goods expected to be sold within one year or operating cycle, if longer.
Financial Instruments Sold, Not yet Purchased, at Fair Value: Fair value of obligations incurred from short sales.
Restructuring Reserve, Current: Carrying amount as of the balance sheet date of known and estimated obligations associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, which are expected to be paid in the next twelve months or in the normal operating cycle if longer. Costs of such activities include those for one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, relocating employees, and costs associated with an ongoing benefit arrangement, but excludes costs associated with the retirement of a long-lived asset.
Derivative Instruments and Hedges, Liabilities: Sum as of the balance sheet date of the (a) fair values of all liabilities resulting from contracts that meet the criteria of being accounted for as derivative instruments, and (b) the carrying amounts of the liabilities arising from financial instruments or contracts used to mitigate a specified risk (hedge), and which are expected to be extinguished or otherwise disposed of within a year or the normal operating cycle, if longer, net of the effects of master netting arrangements.
Customer Advances and Deposits: Refundable consideration, usually cash, held by the entity pending satisfactory completion of the entity's obligations or pending the closing of a contract.
Inventory, Supplies, Net of Reserves: Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of products used directly or indirectly in the manufacturing or production process, which may or may not become part of the final product. May also include items used in the storage, presentation or transportation of physical goods.
Share-based Compensation Arrangement by Share-based Payment Award, Plan Modification, Incremental Compensation Cost: An excess of the fair value of the modified award over the fair value of the award immediately before the modification.
Proceeds from Sales of Business, Affiliate and Productive Assets: Aggregate cash proceeds received from a combination of transactions in which noncurrent assets are sold, which may include the sale of a business, an investment in an affiliate (including an equity method investee), property, plant and equipment and intangible assets. Excludes sales of trading, available-for-sale, and held-to-maturity securities.
Capital Leases, Income Statement, Direct Financing Lease Revenue: Revenue realized in the period on direct financing leases.
Payments to Acquire Furniture and Fixtures: The cash outflow for acquisition of furniture and fixtures.
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Asset Retirement Obligations: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from asset retirement obligations. An asset retirement obligation is a legal obligation associated with the disposal or retirement from service of a tangible long-lived asset.
Liability for Future Policy Benefits, Life: Amount of accrued obligation to policyholders that relates to insured events under long-term life insurance contracts.
Proceeds from Interest and Dividends Received: Cash received for dividends and interest on the entity's equity and debt investments during the current period.
Preferred Stock, Shares Subscribed but Unissued: The number of nonredeemable preferred stock (shares) (or preferred stock redeemable solely at the option of the issuer) allocated to investors to buy shares of a new issue of preferred stock before they are offered to the public. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds.
Customer Funds: Carrying amount as of the balance sheet date of amounts received from and refundable to customers unless used by them to obtain goods and services from the entity.
Capital Leases, Lessee Balance Sheet, Assets by Major Class, Property, Plant, and Equipment Other, Accumulated Depreciation: Amount of accumulated depreciation on leased long-lived, physical assets used to produce goods and services and not intended for resale meeting the criteria for capitalization, classified as other.
Long-term Pollution Control Bond, Noncurrent: Noncurrent portion of a debt security issued by a state, certain agencies or authorities, a local government, or development corporation to finance the construction of air- or water-pollution control facilities or sewage or solid waste disposal facilities pursuant to federal law. The bonds are backed by the credit of the beneficiary of the financing rather than the credit of the issuer.
Repayments of Subordinated Short-term Debt: The cash outflow for an obligation which places a lender in a lien position behind debt having a higher priority of repayment (senior loan) in liquidation of the entity's assets scheduled to be repaid within one year or in the normal operating cycle of the entity, if longer.
Flight Equipment, Accumulated Depreciation: The cumulative amount of depreciation (related to long-lived flight assets used in the entity's principle business operations, including owned aircraft and on capital lease, as well as capitalized improvements) that has been recognized in the income statement.
Class of Warrant or Right, Number of Securities Called by Warrants or Rights: Number of securities into which the class of warrant or right may be converted. For example, but not limited to, 500,000 warrants may be converted into 1,000,000 shares.
Operating Leases, Future Minimum Payments, Due in Four Years: Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the fourth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Marketing and Advertising Expense: The total expense recognized in the period for promotion, public relations, and brand or product advertising.
Accounts Payable, Trade, Current: Carrying value as of the balance sheet date of obligations incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory: The amount of inventory recognized as of the acquisition date.
Real Estate Tax Expense: A tax based on the assessed value of real estate by the local government. The tax is usually based on the value of property (including the land).
Liabilities, Other than Long-term Debt, Noncurrent: Aggregated carrying amounts of obligations as of the balance sheet date, excluding long-term debt, incurred as part of the normal operations that are expected to be paid after one year or beyond the normal operating cycle, if longer. Alternate captions include Total Deferred Credits and Other Liabilities.
Proceeds from Issuance of Senior Long-term Debt: The cash inflow from a borrowing with the highest claim on the assets of the entity in case of bankruptcy or liquidation (with maturities initially due after one year or beyond the operating cycle, if longer).
Capital Leases, Future Minimum Payments Due, Next Twelve Months: Amount of minimum lease payments for capital leases due in the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Deferred Costs, Noncurrent: Sum of the carrying amounts of deferred costs that are expected to be recognized as a charge against earnings in periods after one year or beyond the normal operating cycle, if longer.
Unrecognized Tax Benefits, Interest on Income Taxes Accrued: Amount of interest expense accrued for an underpayment of income taxes.
Tangible Asset Impairment Charges: The charge against earnings resulting from the aggregate write down of tangible assets from their carrying value to their fair value.
Payments to Acquire Available-for-sale Securities, Equity: The cash outflow to acquire equity securities classified as available-for-sale securities, because they are not classified as trading securities.
Deferred Offering Costs: Specific incremental costs directly attributable to a proposed or actual offering of securities which are deferred at the end of the reporting period.
Other Accounts Payable and Accrued Liabilities: Amount of liabilities incurred and payable to vendors for goods and services received classified as other, and expenses incurred but not yet paid, payable within one year or the operating cycle, if longer.
Interest Income, Federal Home Loan Bank Advances: Amount of interest income from Federal Home Loan Bank (FHLBank) advances to member financial institutions.
Proceeds from Divestiture of Businesses and Interests in Affiliates: The cash inflow associated with the amount received from the sale of a business segment or subsidiary or sale of an entity that is related to it but not strictly controlled during the period (for example, an unconsolidated subsidiary, affiliate, joint venture or equity method investment).
Noncash or Part Noncash Acquisition, Investments Acquired: The amount of investments that an Entity acquires in a noncash (or part noncash) acquisition. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
Payments for Derivative Instrument, Investing Activities: The cash outflow for derivative instruments during the period, which are classified as investing activities, excluding those designated as hedging instruments.
Proceeds from Sale of Other Property, Plant, and Equipment: Amount of cash inflow for the sale of long-lived, physical assets used to produce goods and services and not intended for resale, classified as other.
Mortgage Loans on Real Estate, Cost of Mortgages Sold: The carrying amount of mortgage loans on real estate that were sold during the reporting period.
Payments for Environmental Liabilities: Cash outflows made during the period for environmental remediation activities.
Disposal Group, Including Discontinued Operation, Deferred Tax Liabilities: Amount classified as deferred tax liabilities attributable to disposal group held for sale or disposed of.
Noncash or Part Noncash Acquisition, Accounts Receivable Acquired: The amount of accounts receivable that an Entity acquires in a noncash (or part noncash) acquisition. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
Preferred Stock, Shares Subscribed but Unissued, Subscriptions Receivable: Amount of subscription receivable from investors who have been allocated nonredeemable preferred stock or preferred stock redeemable solely at the option of the issuer.
Gain on Cash Flow Hedge Ineffectiveness: The gain recognized in earnings during the reporting period representing the amount of the cash flow hedges' ineffectiveness.
Capital Leases, Net Investment in Direct Financing Leases, Accumulated Amortization: Accumulated amortization of deferred income and initial direct costs pertaining to direct financing leases, which resulted from producing constant periodic rates of return on the net investments in the leases over their respective lease terms.
Interest Expense Domestic Deposit Liabilities, Withdrawal Penalties: Early withdrawal penalties on domestic deposits which discourage customer withdrawal prior to maturity.
Cash and Cash Equivalents, Fair Value Disclosure: Fair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.
Tax Credit Carryforward, Amount: The amount of the tax credit carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.
Accrued Liabilities: Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities.
Leasehold Improvements, Gross: Amount before accumulated depreciation of additions or improvements to assets held under a lease arrangement.
Long-term Federal Home Loan Bank Advances: Including both current and noncurrent portions, Federal Home Loan Bank borrowings initially due beyond one year or beyond the normal operating cycle if longer.
Liability for Claims and Claims Adjustment Expense: The amount needed to reflect the estimated ultimate cost of settling claims relating to insured events that have occurred on or before the balance sheet date, whether or not reported to the insurer at that date.
Money Market Funds, at Carrying Value: Investment in short-term money-market instruments (such as commercial paper, banker's acceptances, repurchase agreements, government securities, certificates of deposit, and so forth) which are highly liquid (that is, readily convertible to known amounts of cash) and so near their maturity that they present an insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify as cash equivalents by definition. Original maturity means an original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months.
Proceeds from Sale, Maturity and Collection of Investments: The cash inflow associated with the sale, maturity and collection of all investments such as debt, security and so forth during the period.
Capitalized Computer Software, Gross: Amount before accumulated amortization of capitalized costs for computer software, including but not limited to, acquired and internally developed computer software.
Defined Benefit Plan, Assets for Plan Benefits, Noncurrent: The amount for overfunded plans recognized in the balance sheet as a noncurrent asset associated with a defined benefit pension plan or other postretirement defined benefit plan.
Deferred Tax Assets, Operating Loss Carryforwards, State and Local: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible state and local operating loss carryforwards.
Separate Account Assets: The fair value of the assets held by the Entity for the benefit of separate account policyholders.
Costs in Excess of Billings, Current: Amount of receivable reflecting the cost incurred on uncompleted contracts in excess of related billings which is expected to be collected within one year or the normal operating cycle, if longer.
Liabilities Related to Investment Contracts, Fair Value Disclosure: Fair value portion of liability related to investment contracts for example, but not limited to, guaranteed investment contract or annuities.
Repayments of Unsecured Debt: The cash outflow to repay long-term debt that is not secured by collateral. Excludes repayments of tax exempt unsecured debt.
Derivative Instruments and Hedges, Assets: Carrying amount as of the balance sheet date of the asset arising from derivative instruments and hedging activities, which are expected to be converted into cash or otherwise disposed of within a year or the normal operating cycle, if longer.
Proceeds from Issuance of Long-term Debt and Capital Securities, Net: The cash inflow associated with security instrument that either represents a creditor or an ownership relationship with the holder of the investment security with a maturity of beyond one year or normal operating cycle, if longer. Includes proceeds from (a) debt, (b) capital lease obligations, (c) mandatory redeemable capital securities, and (d) any combination of (a), (b), or (c).
Results of Operations, Depreciation, Depletion, Amortization and Accretion: Depreciation, depletion, amortization, and accretion related to oil and gas producing activities.
Payments for Derivative Instrument, Financing Activities: The cash outflow for derivative instruments during the period, which are classified as financing activities, excluding those designated as hedging instruments.
Payments to Acquire Trading Securities Held-for-investment: The cash outflow to acquire securities classified as trading securities and held for investment purposes. Excludes payments for 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).
Income Tax Holiday, Aggregate Dollar Amount: The amount of income taxes from which a reporting entity is exempt or for which it will receive a reduction in income taxes as a result of the income tax holiday granted by the taxing jurisdiction.
Payments to Acquire Limited Partnership Interests: Cash outflow related to the acquisition or continued holding of limited partnership interests held for investment purposes.
Capital Leases, Income Statement, Interest Expense: The financing charge for leasing arrangements meeting the criteria for capitalization.
Proceeds from Sale and Collection of Receivables: The cash inflow associated with the proceeds from sale and collection of receivables during the period.
Allowance for Doubtful Accounts Receivable, Noncurrent: A valuation allowance for receivables due to an Entity for more than one year from the balance sheet date that are expected to be uncollectible.
Impairment of Leasehold: The adjustment to reduce the value of existing agreements that specify the lessee's rights to use the leased property. This expense is charged when the estimates of future profits generated by the leased property are reduced.
Deferred Income Taxes and Other Assets, Noncurrent: Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and other assets expected to be realized or consumed after one year or normal operating cycle, if longer.
Loss on Contracts: Losses recognized in the current period on contracts which are expected to generate losses, which are probable and can be reasonably estimated, in a future period.
Repayments of Medium-term Notes: The cash outflow to pay off borrowing used to receive debt funding on a regular basis with maturities ranging from 5-10 years.
Income Tax Examination, Interest Accrued: The amount of estimated interest accrued as of the balance sheet date arising from income tax examinations.
Effective Income Tax Rate Reconciliation, Deduction, Employee Stock Ownership Plan Dividend, Amount: Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to deduction for dividend paid to employee stock ownership plan.
Payments to Acquire Leases Held-for-investment: The cash outflow associated with purchasing leases held for investment purposes during an accounting period.
Receivable from Officers and Directors for Issuance of Capital Stock: Amounts receivable from officers and directors resulting from the sale of stock to officers or directors before the cash payment is received.
Deferred Tax Liabilities, Deferred Expense, Capitalized Patent Costs: Amount of deferred tax liability attributable to taxable temporary differences from patent costs.
Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Loss, before Tax, Portion Attributable to Noncontrolling Interest: Amount before tax of other than temporary impairment loss (OTTI) on investments in available-for-sale and held-to-maturity debt securities, recognized in other comprehensive loss and attributable to noncontrolling interest.
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Number of Outstanding Options: The number of shares reserved for issuance pertaining to the outstanding stock options as of the balance sheet date for all option plans in the customized range of exercise prices.
Goodwill, Gross: Amount before accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.
Cash Equivalents, at Carrying Value: Amount of short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.
Convertible Preferred Stock, Shares Issued upon Conversion: Number of shares issued for each share of convertible preferred stock that is converted.
Stock Issued During Period, Shares, Share-based Compensation, Gross: Gross number of shares (or other type of equity) issued during the period as a result of any equity-based compensation plan other than an employee stock ownership plan (ESOP). Shares issued could result from the issuance of restricted stock, the exercise of stock options, stock issued under employee stock purchase plans, and/or other employee benefit plans.
Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets: Carrying amount of the assets in the reporting entity's statement of financial position that relate to the reporting entity's variable interest in the Variable Interest Entity (VIE), where the reporting entity is not the VIE's primary beneficiary.
Capital Leases, Future Minimum Payments Due: Amount of minimum lease payments for capital leases.
Unearned Premiums: Carrying amount of premiums written on insurance contracts that have not been earned as of the balance sheet date.
Cash Surrender Value of Life Insurance: Carrying amount as of the balance sheet date of amounts which could be received based on the terms of the insurance contract upon surrendering life policies owned by the entity.
Capital Leases, Future Minimum Payments, Present Value of Net Minimum Payments: Present value of minimum lease payments for capital leases net of executory costs, including amounts paid by the lessee to the lessor for insurance, maintenance and taxes.
Payables to Broker-Dealers and Clearing Organizations: Amount payable to broker-dealers and clearing organizations, including, but not limited to, securities failed-to-receive, certain deposits received for securities loaned, open transactions, and floor-brokerage payables.
Debt Conversion, Converted Instrument, Warrants or Options Issued: The number of warrants issued in exchange for the original debt being converted in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
Oil and Gas Property, Successful Effort Method, Net: Oil and gas properties net of accumulated depreciation, depletion, amortization, impairment, and abandonment, carried under the successful effort method.
Cost of Other Property Operating Expense: Other operating costs incurred during the reporting period and may include amounts paid to maintain the property.
Real Estate Investments, Unconsolidated Real Estate and Other Joint Ventures: The carrying amount of investments in unconsolidated real estate and other joint ventures not separately presented. This includes direct and indirect investments.
Taxes Payable: Carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes.
Disposal Group, Including Discontinued Operation, Other Assets, Noncurrent: Amount classified as other assets attributable to disposal group held for sale or disposed of, expected to be disposed of after one year or the normal operating cycle, if longer.
Reinsurance Payable: The carrying amount as of the balance sheet date of the known and estimated amounts owed to insurers under reinsurance treaties or other arrangements.
Amortization of Leased Asset: The expense charged against earnings for the periodic recognition of capitalized leases. This element may apply to energy companies that lease mineral producing properties and to other enterprises that capitalize property, plant, or equipment obtained through capital leases.
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Impairment Losses: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from estimated impairment losses.
Unsecured Debt, Current: Carrying value as of the balance sheet date of the portion of long-term, uncollateralized debt obligations due within one year or the normal operating cycle, if longer.
Value of Business Acquired (VOBA): The remaining unamortized carrying amount as of the balance sheet date of expected future earnings from insurance contracts acquired (also known as present value of future profits).
Business Combination, Liabilities Arising from Contingencies, Amount Recognized: The amount, measured at acquisition-date fair value, of all liabilities assumed that arise from contingencies and were recognized by the entity.
Deferred Tax Assets, Charitable Contribution Carryforwards: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible charitable contribution carryforwards.
Defined Benefit Plan, Business Combinations and Acquisitions, Plan Assets: The amount of increase in the plan assets attributed to a business combination.
Loans and Leases Receivable, Impaired, Troubled Debt, Interest Income: The gross interest income that would have been recorded in the period on troubled debt restructurings, if the loans had been current in accordance with their original terms and had been outstanding throughout the period or since origination, if held for part of the period.
Payments for Hedge, Financing Activities: The cash outflow for a financial contract that meets the hedge criteria as either cash flow hedge, fair value hedge or hedge of net investment in foreign operations.
Dividends, Share-based Compensation, Cash: Amount of paid and unpaid cash 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.
Proceeds from Derivative Instrument, Financing Activities: The cash inflow provided by derivative instruments during the period, which are classified as financing activities, excluding those designated as hedging instruments.
Proceeds from Sale of Federal Reserve Bank Stock: Amount of cash inflow from sale of Federal Reserve Bank (FRB) stock.
Mortgage Loan Related to Property Sales: Mortgage loan related to property sales in noncash investing and financing activities.
Proceeds from Previous Acquisition: Cash inflow representing an adjustment to the purchase price of a previous acquisition.
Repayments of First Mortgage Bond: The cash outflow from the repayment of a long-term debt instrument issued, secured by a first mortgage deed of trust, containing a pledge of real property. The lender has the highest claim on the property in case of default.
Maturities of Senior Debt: The cash outflow for the settlement of long-term borrowing, with the highest claim on the assets of the entity in case of bankruptcy or liquidation, as it matures.
Proceeds from Hedge, Financing Activities: The cash inflow from a financial contract that meets the hedge criteria as either cash flow hedge, fair value hedge or hedge of net investment in foreign operations.
Receivable with Imputed Interest, Net Amount: The receivable or note face amount less the unamortized discount or premium.
Unusual or Infrequent Item, or Both, Insurance Proceeds: Amount of insurance proceeds for an event or transaction that is unusual in nature or infrequent in occurrence, or both.
Supplemental Deferred Purchase Price: A device of credit enhancement where a part of the purchase price for the receivable/ payable is retained to serve as a cash collateral.
Payments for Repurchase of Private Placement: The cash outflow associated with the repurchase of amount received from entity's raising of capital via private rather than public placement.
Subordinated Debt, Current: The portion of the carrying value of subordinated debt as of the balance sheet date that is scheduled to be repaid within one year or in the normal operating cycle, if longer. Subordinated debt places a lender in a lien position behind debt having a higher priority of repayment in liquidation of the entity's assets.
Payments to Acquire Lease Receivables: The cash outflow for the purchase of receivables arising from the lease of real estate, equipment or other fixed assets for a specified time in exchange for payment, usually in the form of rent.
Interest Expense, Customer Deposits: The interest expense recognized during the period on customer deposits or security deposits held in interest bearing accounts.
Payments for Film Costs: Cash payments related to direct negative costs incurred in the physical production of a film, as well as allocations of production overhead and capitalized interest. Examples of direct negative costs include costs of story and scenario; compensation of cast, directors, producers, extras, and miscellaneous staff; costs of set construction and operations, wardrobe, and accessories; costs of sound synchronization; rental facilities on location; and postproduction costs such as music, special effects, and editing.
Employee Stock Ownership Plan (ESOP), Tax Benefit of Dividends Paid to Plan: The tax benefit resulting from dividends paid on preferred stock held by an employee stock option plan, when that stock is not a common stock equivalent.
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price: Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.
Common Stock, Dividends, Per Share, Declared: Aggregate dividends declared during the period for each share of common stock outstanding.
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate: The risk-free interest rate assumption that is used in valuing an option on its own shares.
Incremental Common Shares Attributable to Dilutive Effect of Share-based Payment Arrangements: Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of share based payment arrangements using the treasury stock method.
Advertising Expense: Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line.
Deferred Revenue, Noncurrent: The noncurrent portion of deferred revenue amount as of balance sheet date. Deferred revenue is a liability related to a revenue producing activity for which revenue has not yet been recognized, and is not expected to be recognized in the next twelve months. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.
Operating Leases, Future Minimum Payments, Due in Five Years: Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Furniture and Fixtures, Gross: Amount before accumulated depreciation of equipment commonly used in offices and stores that have no permanent connection to the structure of a building or utilities. Examples include, but are not limited to, desks, chairs, tables, and bookcases.
Incremental Common Shares Attributable to Dilutive Effect of Call Options and Warrants: Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of call options and warrants using the treasury stock method.
Other Real Estate, Foreclosed Assets, and Repossessed Assets: Carrying amount as of the balance sheet date of other real estate and foreclosed assets. Other real estate may include 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. Foreclosed assets include all assets obtained in full or partial satisfaction of a debt arrangement through foreclosure proceedings.
Disposal Group, Including Discontinued Operation, Liabilities, Current: Amount classified as liabilities attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer.
Other Short-term Borrowings: Amount of borrowings classified as other, maturing within one year or the normal operating cycle, if longer.
Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Fair Value of Plan Assets: If aggregate disclosures are presented, the aggregate fair value of plan assets for pension plans with accumulated benefit obligations in excess of plan assets as of the measurement date of each statement of financial position presented.
Prepaid Insurance: Amount of asset related to consideration paid in advance for insurance that provides economic benefits within a future period of one year or the normal operating cycle, if longer.
Accrued Environmental Loss Contingencies, Noncurrent: Carrying value of the obligation (known or estimated) arising from requirements to perform activities to remediate one or more sites, payable after twelve months or beyond the next operating cycle if longer.
Proceeds from Issuance of Common Limited Partners Units: The cash inflow from the issuance of common limited partners units during the period.
Accrued Environmental Loss Contingencies, Current: Carrying value of the obligation (known or estimated) arising from requirements to perform activities to remediate one or more sites, payable in twelve months or in the next operating cycle if longer.
Proceeds from Insurance Settlement, Investing Activities: The cash inflow from the amounts received by the insured under the terms of an insurance contract settlement. This element pertains only to insurance proceeds related to investments, for example fixed assets. It excludes insurance settlements classified as operating cash flows.
Oil and Gas Property, Full Cost Method, Net: Oil and gas properties, net of depletion, carried under the full cost method.
Deferred Tax Assets, Tax Credit Carryforwards, Foreign: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible foreign tax credit carryforwards.