KirkHan/XBRL_Terminology huggingface dataset:
Deferred Advertising Costs: The costs of direct-response advertising whose primary purpose is to elicit sales to customers who could be shown to have responded specifically to the advertising and that results in probable future benefits and are reported as assets net of accumulated amortization.
Deferred Air Traffic Revenue, Current: Value of revenue deferred or cost to provide future services associated with points or miles outstanding and awards that expect to be redeemed through customer loyalty programs and the value of transportation services sold but as yet used by the passenger. Used to reflect the current portion of the liability (within one year or within the normal operating cycle if longer).
Deferred Compensation Arrangement with Individual, Exercise Price: The per share price that the individual must pay to acquire shares under the deferred compensation arrangement.
Deferred Compensation Arrangement with Individual, Fair Value of Shares Issued: The total fair value of shares issued during the period under a deferred compensation arrangement.
Deferred Compensation Arrangement with Individual, Recorded Liability: The carrying amount of the liability as of the balance sheet date to an individual under a deferred compensation arrangement. This amount may be the result of periodic accruals made over the period of active employment, or reflect termination benefits resulting contractual terms or a death benefit.
Deferred Compensation Arrangement with Individual, Shares Authorized for Issuance: The maximum number of shares authorized for issuance under the deferred compensation arrangement as of the balance sheet date.
Deferred Compensation Cash-based Arrangements, Liability, Classified, Noncurrent: Aggregate carrying value as of the balance sheet date of the liabilities for deferred compensation arrangements payable after 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.
Deferred Compensation Plan Assets: Carrying amount as of the balance sheet date of assets held under deferred compensation agreements.
Deferred Compensation Share-based Arrangements, Liability, Classified, Noncurrent: Aggregate carrying value as of the balance sheet date of the liabilities for stock option plans and other equity-based compensation arrangements payable after one year (or the operating cycle, if longer).
Deferred Costs, Credit Card Origination Costs, Amortization: Amount of amortization of capitalized credit card origination costs not related to private label credit cards.
Deferred Costs, Credit Card Origination Costs, Amount: Amount, after accumulated amortization and related credit card fees, of credit card origination costs not related to private label credit cards.
Deferred Costs, Leasing, Gross: For an unclassified balance sheet, this element represents costs incurred by the lessor that are (a) costs to originate a lease incurred in transactions with independent third parties that (i) result directly from and are essential to acquire that lease and (ii) would not have been incurred had that leasing transaction not occurred and (b) certain costs directly related to specified activities performed by the lessor for that lease. Those activities are: evaluating the prospective lessee's financial condition; evaluating and recording guarantees, collateral, and other security arrangements; negotiating lease terms; preparing and processing lease documents; and closing the transaction. This amount is before considering accumulated amortization representing the periodic charge to earnings to recognize the deferred costs over the term of the related lease.
Deferred Costs, Leasing, Net, Current: This element represents costs incurred by the lessor that are (a) costs to originate a lease incurred in transactions with independent third parties that (i) result directly from and are essential to acquire that lease and (ii) would not have been incurred had that leasing transaction not occurred and (b) certain costs directly related to specified activities performed by the lessor for that lease. Those activities are: evaluating the prospective lessee's financial condition; evaluating and recording guarantees, collateral, and other security arrangements; negotiating lease terms; preparing and processing lease documents; and closing the transaction. The costs represented by this element are those costs expected to be recognized in (amortized to) earnings within one year from the date of the statement of financial position or operating cycle, if longer.
Deferred Costs, Leasing, Net, Noncurrent: This element represents costs incurred by the lessor that are (a) costs to originate a lease incurred in transactions with independent third parties that (i) result directly from and are essential to acquire that lease and (ii) would not have been incurred had that leasing transaction not occurred and (b) certain costs directly related to specified activities performed by the lessor for that lease. Those activities are: evaluating the prospective lessee's financial condition; evaluating and recording guarantees, collateral, and other security arrangements; negotiating lease terms; preparing and processing lease documents; and closing the transaction. The costs represented by this element are those costs not expected to be recognized in (amortized to) earnings within one year from the date of the statement of financial position or operating cycle, if longer.
Deferred Credits and Other Liabilities, Current: 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 during the current period and current obligations not separately disclosed in the balance sheet (other liabilities, current).
Debt Issuance Costs, Gross, Current: Amount, before accumulated amortization, of debt issuance costs classified as current. Includes, but is not limited to, legal, accounting, underwriting, printing, and registration costs.
Debt Issuance Cost, Gross, Noncurrent: Amount, before accumulated amortization, of debt issuance costs classified as noncurrent. Includes, but is not limited to, legal, accounting, underwriting, printing, and registration costs.
Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Accumulated Amortization: The cumulative amount of amortization of deferred issuance costs associated with an own-share lending arrangement which has been periodically charged to earnings, generally as a component of interest expense, during the term of the arrangement.
Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Net: Amount of issuance costs recognized in a share-lending arrangement entered into by the entity, in contemplation of a convertible debt offering or other financing, after deduction of accumulated amortization or the effects of subsequent adjustments.
Deferred Fuel Cost: Carrying amount as of the balance sheet date of capitalized fuel costs of a regulated entity that are expected to be recoverable through rate adjustments within one year or the normal operating cycle, if longer.
Deferred Gas Cost: Carrying amount as of the balance sheet date of capitalized gas costs of a regulated entity that are expected to be recoverable through rate adjustments within one year or the normal operating cycle, if longer.
Deferred Gas Purchases, Current: Current liabilities arising from deferral of gas to be purchased.
Deferred Income Taxes and Other Tax Receivable, Current: Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and other tax receivables expected to be realized or consumed within one year or operating cycle, if longer.
Deferred Policy Acquisition Costs and Present Value of Future Profits, Additions: Additions during the period in (a) capitalized policy acquisition costs, and (b) capitalized present value of future profits (also known as PVFP).
Deferred Rent Asset, Net, Current: For a classified balance sheet, the cumulative difference between the rental income or payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense, by the lessor or lessee, respectively, within one year (or one operating cycle, if longer) of the balance sheet date. Such receivable is reduced by allowances attributable to, for instance, credit risk associated with a lessee.
Deferred Rent Credit: The cumulative difference between the rental payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense over the term of the leased property by the lessor or lessee, respectively.
Deferred Rent Credit, Noncurrent: For a classified balance sheet, the cumulative difference between the rental income or payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense, by the lessor or lessee, respectively, more than one year after the balance sheet date.
Deferred Rent Receivables, Net: The cumulative difference between the rental payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense over the term of the leased property, by the lessor or lessee, respectively. Such receivable is reduced by allowances attributable to, for instance, credit risk associated with a lessee.
Deferred Rent Receivables, Net, Noncurrent: For a classified balance sheet, the cumulative difference between the rental income or payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense, by the lessor or lessee, respectively, more than one year after the balance sheet date. Such receivable is reduced by allowances attributable to, for instance, credit risk associated with a lessee.
Deferred Revenue and Credits: Total carrying amount of consideration received or receivable as of the balance sheet date representing potential earnings that were not as yet recognized as revenue or other forms of income in conformity with GAAP.
Deferred Revenue and Credits, Current: Total carrying amount of consideration received or receivable as of the balance sheet date on potential earnings that were not recognized as revenue or other forms of income in conformity with GAAP, and which are expected to be recognized as such within one year or the normal operating cycle, if longer.
Deferred Revenue and Credits, Noncurrent: Total carrying amount of consideration received or receivable as of the balance sheet date representing potential earnings that were not as yet recognized as revenue or other forms of income in conformity with GAAP, and which are expected to be recognized as such after one year or beyond the normal operating cycle, if longer.
Deferred Revenue, Leases, Current: This element represents revenue received, but not recognized for financial reporting purposes, which is anticipated to be recognized for financial reporting purposes within one year of the reporting date or one operating cycle, if longer. Such deferred revenue may consist of and include amounts paid in advance by lessees and purchase price adjustments for leases acquired in a business combination or other transaction.
Deferred Revenue, Leases, Gross: This element represents revenue received, but not recognized for financial reporting purposes. Such deferred revenue may consist of and include amounts paid in advance by lessees.
Deferred Revenue, Leases, Gross, Noncurrent: This element represents revenue received, but not recognized for financial reporting purposes, which is anticipated to be recognized for financial reporting purposes more than one year from the reporting date or one operating cycle, if longer. Such deferred revenue may consist of and include amounts paid in advance by lessees and purchase price adjustments for leases acquired in a business combination or other transaction.
Deferred Revenue, Leases, Net: This element represents revenue received, but not recognized for financial reporting purposes. Such deferred revenue may consist of and include amounts paid in advance by lessees and is net of the accumulated amortization of such amounts that to date have been recognized in revenue.
Deferred Revenue, Leases, Net, Noncurrent: This element represents revenue received, but not recognized for financial reporting purposes, which is anticipated to be recognized for financial reporting purposes more than one year from the reporting date or one operating cycle, if longer. Such deferred revenue may consist of and include amounts paid in advance by lessees and purchase price adjustments for leases acquired in a business combination or other transaction and is net of the accumulated amortization of such amounts that to date have been recognized in revenue.
Deferred Sales Inducements, Net: The unamortized carrying amount of deferred sales inducement costs as of the balance sheet date.
Deferred Set-up Costs, Current: Deferred incremental direct costs incurred typically at a contract's inception so that the company may be in a position to fulfill all contractual obligations of an arrangement. The costs are directly related to specified activities under the arrangement and are deferred in order to match revenue that will be recognized within one year of the balance sheet date (or one operating cycle if longer).
Deferred Set-up Costs, Noncurrent: Deferred incremental direct costs incurred typically at a contract's inception so that the company may be in a position to fulfill all contractual obligations of an arrangement. The costs are directly related to specified activities under the arrangement and are deferred in order to match revenue that will be recognized after one year from the balance sheet date (or one operating cycle if longer). Excludes start-up costs (such as one-time activities related to opening a new facility, introducing a new product or service, establishing business with a new class of customers, preopening costs, and organization costs), which are expensed as incurred.
Deferred Storm and Property Reserve Deficiency, Current: Carrying amount as of the balance sheet date of capitalized storm costs of a regulated entity that are expected to be recoverable through rate adjustments within one year or the normal operating cycle, if longer.
Deferred Storm and Property Reserve Deficiency, Noncurrent: Carrying amount as of the balance sheet date of capitalized storm costs of a regulated entity that are expected to be recoverable through rate adjustments after one year or beyond the normal operating cycle, if longer.
Deferred Subscriber Acquisition Costs, Current: Costs deferred when a service provider provides incentives to third-party manufacturers or resellers to reduce the selling prices of specialized equipment in order to stimulate end-customer demand for the service provider's offerings.
Deferred Subscriber Acquisition Costs, Noncurrent: Costs deferred when a service provider gives incentives to third-party manufacturers or resellers to reduce the selling prices of specialized equipment in order to stimulate end-customer demand for the service provider's offerings.
Deferred Tax Asset, Parent's Basis in Discontinued Operation: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from the parent entity's basis in a discontinued operation.
Deferred Tax Assets, Frequent Flier Liability: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from frequent flier obligations.
Deferred Tax Assets, Operating Loss Carryforwards, Not Subject to Expiration: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards that are not subject to expiration dates.
Deferred Tax Assets, Tax Credit Carryforwards, Alternative Minimum Tax: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible alternative minimum tax credit carryforwards.
Deferred Tax Assets, Tax Credit Carryforwards, General Business: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible general business tax credit carryforwards.
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Employee Bonuses: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from employee bonuses.
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Severance Payments: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from severance costs.
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Unearned Premiums Reserve: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from the unearned premiums reserve.
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Warranty Reserves: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from warranty reserves.
Deferred Taxes, Business Combination, Valuation Allowance, Available to Reduce Goodwill and Intangible Assets: 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 goodwill and other noncurrent intangible assets.
Deferred Tax Liabilities, Deferred Expense, Deferred Policy Acquisition Cost: The amount as of the balance sheet date of the estimated future tax effects attributable to policy acquisition costs being expensed for tax purposes but capitalized in conformity with generally accepted accounting principles, which will reverse in future periods when amortization of such capitalized costs cannot be deducted for tax purposes.
Deferred Tax Liabilities, Parent's Basis in Discontinued Operation: Amount of deferred tax liability attributable to taxable temporary differences from the entity's basis in a discontinued operation.
Deferred Tax Liabilities, Zero Coupon Notes: Amount of deferred tax liability attributable to taxable temporary differences from investments in zero coupon (no stated interest) debt securities.
Defined Benefit Plan, Amount of Employer and Related Party Securities Included in Plan Assets: The amount of employer securities or securities of parties related to the employer that are included in plan assets.
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate: The interest rate used to adjust for the time value of money.
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Rate of Compensation Increase: Expected rate of compensation increases (for pay-related plans).
Defined Benefit Plan, Government's Rights to Plan Assets in Event of Plan Termination, Amount: The amount of plan assets the government has rights to in the event of a plan termination.
Defined Benefit Plan, Number of Shares of Equity Securities Issued by Employer and Related Parties Included in Plan Assets: The number of employer shares or related party shares included in plan assets.
Demand Deposit Accounts: The amount of money in accounts that may bear interest and that the depositor is entitled to withdraw at any time without prior notice.
Demand Side Management Program Costs, Noncurrent: Carrying amount as of the balance sheet date of capitalized costs of a regulated entity, consisting of the planning, implementing, and monitoring activities which are designed to encourage consumers to modify their level and pattern of energy usage, which are expected to be recoverable through rate adjustments after one year or beyond the normal operating cycle, if longer.
Demutualization by Insurance Entity, Securities Issued, Amount of Net Proceeds: The proceeds received by an insurance entity after deducting offering and other costs of securities issued and after policy credits, in connection with its conversion from a mutual form of ownership to a stock entity.
Demutualization by Insurance Entity, Securities Issued, Gross Cash Proceeds: The price per share or unit times the number of shares or units issued in an insurance entity stock offering in connection with its conversion from a mutual form of ownership to a stock entity. Amount is gross, before offering costs.
Demutualization by Insurance Entity, Securities Issued, Gross Policy Credits: The balance credited to policyholders (in lieu of cash or securities) by an insurance entity in connection with its conversion from a mutual form of ownership to a stock entity.
Demutualization by Insurance Entity, Securities Issued, Offering Costs: Cost of offering shares or units in an insurance entity stock offering in connection with its conversion from a mutual form of ownership to a stock entity.
Demutualization by Insurance Entity, Securities Issued, Price Per Share or Unit: The share or unit price of securities issued in an insurance entity stock offering in connection with its conversion from a mutual form of ownership to a stock entity.
Demutualization by Insurance Entity, Securities Issued, Quantity of Shares: The number of shares or units issued in an insurance entity stock offering in connection with its conversion from a mutual form of ownership to a stock entity.
Deposit Contracts, Assets: Carrying amount of assets as of the balance sheet date pertaining to amounts paid by the insured (including a ceding company) under insurance or reinsurance contracts for which insurance risk is not transferred.
Deposit Contracts, Liabilities: Carrying amount of liabilities as of the balance sheet date pertaining to amounts received by the insurer or reinsurer from the insured (including a ceding company) under insurance or reinsurance contracts for which insurance risk is not transferred.
Deposit Liabilities, Accrued Interest: Amount of accrued but unpaid interest on deposit liabilities.
Deposit Liabilities with Abnormal Terms: Amount of deposits held by the entity on terms other than those available in the normal course of business.
Deposit Liability, Current: The current portion, due within one year or one operating cycle, if longer, of deposits held other than customer deposits.
Deposits, Domestic: The aggregate of all domestic interest-bearing and noninterest-bearing deposit liabilities.
Deposits, Foreign: The aggregate of all foreign interest-bearing and noninterest-bearing deposit liabilities.
Deposits, Negotiable Order of Withdrawal (NOW): Amount of deposits in interest-bearing transaction accounts at banks or savings and loans, that are restricted in regard to ownership and can usually only be held by individuals, nonprofit entities and governments. Negotiable order of withdrawal accounts differ from money market demand accounts as they typically have higher reserve requirements and no limit on the number of checks that can be written.
Deposits on Flight Equipment: Carrying amount, at the balance sheet date, of deposits made to the manufacturer for new flight equipment still under construction. May include capitalized interest.
Deposits Paid for Securities Borrowed, at Carrying Value: This is the amount of cash advanced as security in return for borrowing securities from another party.
Deposits Received for Securities Loaned, at Carrying Value: The amount of cash received as security in return for loaning securities to another party.
Deposits, Retail: The aggregate amount of all retail deposit accounts including demand accounts, savings accounts, and certificates of deposit.
Deposits, Savings Deposits: Amount of interest bearing deposits with no stated maturity, which may include passbook and statement savings accounts and money-market deposit accounts (MMDAs).
Deposits with Other Federal Home Loan Banks: Amount of interest-bearing funds deposited into another Federal Home Loan Banks (FHLBanks).
Depreciation Expense on Reclassified Assets: For the asset that is reclassified back to held and use from held-for-sale, the depreciation expense recognized when the asset is reclassified. This represents the difference between the carrying value at the time the decision to reclassify is made and the carrying amount that the asset would have had if it had never been classified as held for sale (including consideration of depreciation expense).
Derivative Asset, Number of Instruments Held: The number of derivative instruments of a particular derivative asset or group of derivative assets held by the entity.
Derivative Liability, Number of Instruments Held: The number of derivative instruments of a particular derivative liability or group of derivative liabilities held by the entity.
Derivative, Nonmonetary Notional Amount, Percent of Required Need, Coverage: The percentage of expected requirements covered by the aggregate notional amount of derivative contracts expressed in nonmonetary units. For example, the number of barrels specified in a fuel oil forward purchase contract as a percentage of expected need.
Development Costs, Cumulative: The capitalized costs incurred (excluded from amortization), as of the date of the balance sheet, to obtain access to proved reserves and to provide facilities for extracting, treating, gathering and storing the oil and gas.
Development in Process: The current amount of expenditures for a real estate project that has not yet been completed.
Development Profits, Nonoperating: Income recognized during the period from participation in unconsolidated joint ventures engaged in real estate development (such as the building upon or otherwise improving property).
Direct Communications and Utilities Costs: The aggregate costs of direct communications and utilities incurred during the reporting period.
Direct Operating Communications Costs: Communications costs incurred and are directly related to goods produced and sold and services rendered during the reporting period.
Direct Operating Maintenance Supplies Costs: Costs of maintenance supplies used that are directly related to goods produced and sold, or services rendered, during the reporting period.
Direct Taxes and Licenses Costs: Taxes and licenses incurred and are directly related to goods produced and sold and services rendered during the reporting period.
Direct-to-television Film Costs: The amount of direct negative costs incurred in the physical production of a direct-to-television 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.
Direct-to-television Film Costs, Completed and Not Released: The amount of direct negative costs incurred as well as allocations of production overhead and capitalized interest related to the completion of a direct-to-television film not yet released. 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.
Direct-to-television Film Costs, Development: The amount of direct negative costs incurred in development of a direct-to-television 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.
Direct-to-television Film Costs, Preproduction: The amount of direct negative costs incurred in the preproduction of a direct-to-television 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.
Direct-to-television Film Costs, Production: The amount of direct negative costs incurred in the production of a direct-to-television 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.
Direct-to-television Film Costs, Released: The amount of direct negative costs incurred in the release of a direct-to-television 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.
Disposal Group, Deferred Gain on Disposal: The excess amount received or due over net assets in a transaction accounted for as a divestiture where a subsidiary, business or operating assets are "sold" by the entity to a newly formed, thinly capitalized, highly leveraged buyer. This gain is not yet recognized and is disclosed on the balance sheet as an offset against the carrying amount of the securities received.
Disposal Group, Including Discontinued Operation, Accrued Liabilities: Amount classified as accrued liabilities attributable to disposal group held for sale or disposed of.
Disposal Group, Including Discontinued Operation, Deferred Tax Assets: Amount classified as deferred tax assets attributable to disposal group held for sale or disposed of.
Disposal Group, Including Discontinued Operation, Pension Plan Benefit Obligation: Amount classified as defined benefit plan benefit obligations attributable to disposal group held for sale or disposed of.
Disposal Group, Including Discontinued Operation, Postretirement Plan Benefit Obligation: Amount classified as defined benefit non-pension postretirement plan obligations attributable to disposal group held for sale or disposed of.
Distributions Per General Partnership Unit Outstanding: Cash dividends declared or paid to each outstanding general partnership unit during the reporting period.
Distributions Per Limited Partnership and General Partnership Unit, Outstanding, Basic: Cash dividends declared or paid to each outstanding limited partnership and general partnership unit during the reporting period.
Distributions Per Limited Partnership Unit Outstanding, Basic: Cash dividends declared or paid to each outstanding limited partnership unit during the reporting period.
Dividend Payments Restrictions Schedule, Statutory Capital and Surplus: Amount of statutory capital and surplus computed using prescribed or permitted statutory accounting practice.
Dividends Payable, Amount Per Share: The per share amount of a dividend declared, but not paid, as of the financial reporting date.
Dividends Receivable: Carrying amount as of the balance sheet date of dividends declared but not received.
Dividends, Share-based Compensation, Stock: Amount of paid and unpaid stock 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.
Drafts Payable: Amounts due on drafts payable on the balance sheet date.
Due from Banks: A bank's noninterest bearing demand deposits in other banks (such as correspondents).
Due from Customer Acceptances: Amounts receivable from customers on short-term negotiable time drafts drawn on and accepted by the institution (also known as banker's acceptance transactions) that are outstanding on the reporting date.
Due from Employees: For an unclassified balance sheet, amounts due from an Entity employee, not to include stockholders or officers.
Due from Employees, Current: Amounts due from an Entity employee, not to include stockholders or officers, which are usually due within 1 year (or 1 business cycle).
Due from Employees, Noncurrent: Amounts due from an Entity employee, not to include stockholders or officers, which are usually due after 1 year (or 1 business cycle).
Due from Joint Ventures, Current: Amounts due from an entity in which the reporting entity shares joint control with another party or group, due within 1 year (or 1 business cycle).
Due from Joint Ventures, Noncurrent: Amounts due from an entity in which the reporting entity shares joint control with another party or group, due after 1 year (or 1 business cycle).
Due from Other Related Parties, Current: Amount receivable from related parties classified as other, due within one year or the normal operating cycle, if longer.
Due to Employees, Current: Amounts due to employees, not to include stockholders or officers. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Due to Employees, Noncurrent: Amounts due to Employee, not to include stockholders or officers, which are due after one year (or one business cycle).
Due to Officers or Stockholders: 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.
Due to Officers or Stockholders, Noncurrent: 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, which are due after one year (or one business cycle).
Due to Other Related Parties, Noncurrent: Amount payable from related parties classified as other, due after one year or the normal operating cycle, if longer.
Early Repayment 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 before its maturity.
Earnest Money Deposits: A deposit made by a purchaser of real estate to evidence good faith. It is customary for a buyer to give the seller earnest money at the time a sales contract is signed. The earnest money generally is credited to the down payment at closing, which is applied at closing as a component of payment against the purchase price.
Employee Service Share-based Compensation, Estimated Quantity of Shares to be Repurchased in Following Period: Number of shares to be repurchased in accordance with a policy to use treasury stock to satisfy share-award conversions.
Employee Stock Ownership Plan (ESOP), Debt Structure, Indirect Loan, Amount: The amount reported as a liability as of the balance sheet date by the entity (the employer) of the loan made by a third-party lender to the employer relating to loans made by the employer to the ESOP.
Employee Stock Ownership Plan (ESOP), Deferred Shares: Represents the carrying amount of shares held by the ESOP as of the balance sheet date in which no ESOP participant has a vested interest and no lender has a claim.
Employee Stock Ownership Plan (ESOP), Dividends Paid to ESOP: Dividends paid on stock held by an employee stock ownership plan.
Employee Stock Ownership Plan (ESOP), Fair Value of Shares Subject to Repurchase Obligation: Fair value of the shares allocated that are subject to a repurchase obligation.
Employee Stock Ownership Plan (ESOP), Interest Payments from ESOP: An entity often discloses the amount of interest paid by the ESOP to a lender.
Employee Stock Ownership Plan (ESOP), Number of Committed-to-be-Released Shares: The shares that, although not legally released, will be released by a future scheduled and committed debt service payment and will be allocated to employees for service rendered in the current accounting period. The ESOP documents typically define the period of service to which the shares relate. ESOP shares are released to compensate employees directly, to settle employer liabilities for other employee benefits, and to replace dividends on allocated shares that are used for debt service.
Employee Stock Ownership Plan (ESOP), Number of Suspense Shares: Shares contributed to the ESOP that have not yet been released, committed to be released, or allocated to participant accounts. Suspense shares generally collateralize ESOP debt.
Employee Stock Ownership Plan (ESOP), Shares Contributed to ESOP: This item represents the number of shares provided to the Employee Stock Ownership Plan (ESOP) during the period.
Employee Stock Ownership Plan (ESOP), Shares in ESOP: Sum of the allocated, committed-to-be-released and suspense shares of the entity held by the plan.
Energy Marketing Accounts Payable: Carrying value as of the balance sheet date of obligations incurred and payable for energy purchases, typically by a utility or an entity engaged in selling energy contracts.
Energy Marketing Contract Liabilities, Current: Current liabilities attributable to energy marketing activities (trading activities). Current energy marketing (trading activities) are when entities engage in both financial and physical trading to increase profits, manage their commodity price risk and enhance system reliability. They may trade electricity, coal, natural gas and oil. These entities typically use a variety of financial instruments, including forward contracts, options and swaps.
Energy Marketing Contracts Assets, Current: Carrying amount as of the balance sheet date of the asset arising from energy trading activities that involves the purchase and sale of energy under forward contracts at fixed and variable prices and the buying and selling of financial energy contracts that include exchange futures and options and over the counter options and swaps, which are expected to be converted into cash or otherwise disposed of within a year or the normal operating cycle, if longer.
Energy Marketing Contracts Assets, Noncurrent: Carrying amount as of the balance sheet date of the asset arising from energy trading activities that involves the purchase and sale of energy under forward contracts at fixed and variable prices and the buying and selling of financial energy contracts that include exchange futures and options and over the counter options and swaps, which are expected to be converted into cash or otherwise disposed of after a year or beyond the normal operating cycle, if longer.
Energy Related Inventory: Carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies relating to a source of usable power held for future sale or future use in manufacturing or production process.
Energy Related Inventory, Chemicals: Carrying amount as of the balance sheet date of solvents or substances produced by or used in a process to change the shape, form or composition of some related matter.
Energy Related Inventory, Coal: Carrying amount as of the balance sheet date of coal, which is a combustible rock or minerals which are extracted from the ground and used as fuel.
Energy Related Inventory, Natural Gas in Storage: Carrying amount as of the balance sheet date of natural gas in storage, which is a mixture of gases (liquefied or otherwise), used for fuel and manufacturing purposes, which is ready for sale.
Energy Related Inventory, Natural Gas Liquids: Carrying amount as of the balance sheet date of liquid hydrocarbon components recovered from natural gas.
Energy Related Inventory, Other Fossil Fuel: Amount of fossil fuel included in inventory classified as other.
Energy Related Inventory, Petroleum: Carrying amount as of the balance sheet date of petroleum or crude oil.
Energy Related Inventory, Propane Gas: Carrying amount as of the balance sheet date of product derived from petroleum during the processing of oil or natural gas which is then used as a heat source or fuel.
Equity Method Investment, Quoted Market Value: This item represents the aggregate value of each identified investment accounted for under the equity method of accounting based on the quoted market price for those investments in common stock for which a quoted market price is available.
Equity Method Investment, Summarized Financial Information, Current Assets: The amount of current assets reported by an equity method investment of the entity.
Equity Method Investment, Summarized Financial Information, Redeemable Preferred Stock: The amount of redeemable preferred stock reported by an equity method investment of the entity.
Equity Restrictions: Disclosure of the amount of equity that is restricted to use by regulation or agreement.
Estimated Insurance Recoveries: Carrying amount as of the balance sheet date of amounts expected to be recovered under the terms of insurance contracts.
Excess Net Capital at 1500 Percent: The amount of net capital in excess of the minimum required net capital.
Expenses and Losses, Reporting Currency Denominated, Value: The reporting currency-denominated expense (including losses) amount.
Exploration Costs, Cumulative: The capitalized costs incurred (excluded from amortization), as of the date of the balance sheet, in identifying areas that may warrant examination and in examining specific areas that are considered to have prospects of containing oil and gas reserves, including costs of drilling exploratory wells and exploratory-type stratigraphic test wells. Exploration costs may be incurred both before acquiring the related property (sometimes referred to in part as prospecting costs) and after acquiring the property. Principal types of exploration costs, which include depreciation and applicable operating costs of support equipment and facilities and other costs of exploration activities, are: costs of topographical, geographical and geophysical studies, rights of access to properties to conduct those studies, and salaries and other expenses of geologists, geophysical crews, and others conducting those studies. Collectively, these are sometimes referred to as geological and geophysical or "G&G" costs. Exploration costs also include costs of carrying and retaining undeveloped properties, such as delay rentals, ad valorem taxes on properties, legal costs for title defense, the maintenance of land and lease records, dry hole contributions and bottom hole contributions, costs of drilling and equipping exploratory wells and costs of drilling exploratory-type stratigraphic test wells.
Extended Product Warranty Accrual: Amount as of the balance sheet date of the aggregate extended product warranty liability. Does not include the ending balance for the standard product warranty liability.
Extended Product Warranty Accrual, Additions from Business Acquisition: Liability for an extended product warranty acquired in a business acquisition. Does not include any liability for a standard warranty acquired in a business acquisition.
Extended Product Warranty Accrual, Noncurrent: Amount at end of the reporting period of the aggregate extended product warranty liability that is expected to be paid after one year from the balance sheet date or normal operating cycle, if longer. Does not include the balance for the standard product warranty liability.
Extended Product Warranty Accrual, Decrease for Payments: Amount of decrease in the extended product warranty accrual from payments made in cash or in kind to satisfy claims under the terms of the extended product warranty. Excludes standard product warranties.
Extended Product Warranty Accrual, Increase for Warranties Issued: Amount of increase in the extended product warranty accrual from warranties issued. Excludes standard product warranties.
Facility Costs: Facility expenses incurred related to gas and oil produced and sold during the reporting period.
Fair Value, Concentration of Risk, Accounts Receivable: This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties.
Fair Value, Concentration of Risk, Cash and Cash Equivalents: This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties.
Fair Value, Concentration of Risk, Cash Surrender Value: This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties.
Fair Value, Concentration of Risk, Commitments: This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties.
Fair Value, Concentration of Risk, Derivative Instruments, Liabilities: This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties.
Fair Value, Concentration of Risk, Equity Method Investments: This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties.
Fair Value, Concentration of Risk, Federal Funds Sold and Securities Borrowed or Purchased under Agreements to Resell: This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties.
Fair Value, Concentration of Risk, Foreign Currency Contract, Asset: This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties.
Fair Value, Concentration of Risk, Foreign Currency Contracts: This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties.
Fair Value, Concentration of Risk, Guarantees: This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties.
Fair Value, Concentration of Risk, Investment in Federal Home Loan Bank Stock: This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties.