KirkHan/XBRL_Terminology huggingface dataset:
Debt Instrument, Unamortized Premium, Current: Amount of debt premium to be amortized within one year or the normal operating cycle, if longer.
Debt Instrument, Unamortized Premium, Noncurrent: Amount of debt premium to be amortized after one year or the normal operating cycle, if longer.
Debt Issuance Costs, Line of Credit Arrangements, Gross: Amount, before accumulated amortization, of debt issuance costs related to line of credit arrangements. Includes, but is not limited to, legal, accounting, underwriting, printing, and registration costs.
Debt Issuance Costs, Line of Credit Arrangements, Net: Amount, after accumulated amortization, of debt issuance costs related to line of credit arrangements. Includes, but is not limited to, legal, accounting, underwriting, printing, and registration costs.
Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Amortization Expense: Amount of expense for amortization of deferred issuance costs associated with an own-share lending arrangement.
Deferred Revenue, Refund Payments: Amount of cash outflow to customers for refund payments of revenue that was previously reported as deferred or unearned revenue.
Deferred Revenue, Revenue Recognized: Amount of revenue recognized that was previously reported as deferred or unearned revenue.
Federal Home Loan Bank, Leverage Ratio, Actual: Leverage ratio of Federal Home Loan Bank (FHLBank), calculated per regulations of the Federal Housing Finance Agency (FHFA).
Financial Guarantee Insurance Contracts, Premium Receivable, Proceeds from Premiums Received: Amount of cash inflow from premiums received for premium receivable on financial guarantee insurance contracts.
Financial Guarantee Insurance Contracts, Premiums Receivable, Adjustment, Accretion of Discount on Premium Receivable: Amount of accretion of the discount for premiums receivable on financial guarantee insurance contracts.
Financial Instruments Subject to Mandatory Redemption, Number of Stockholders: Number of stockholders holding financial instruments subject to mandatory redemption.
Liabilities for Guarantees on Long-Duration Contracts, Payment for Benefits: Amount of cash outflow to policyholders and contract holders for guaranteed minimum benefit payments.
Liabilities Subject to Compromise, Payments under Bankruptcy Court Order for Freight and Distribution Costs: Amount of cash outflow to creditors related to liabilities subject to compromise pursuant to bankruptcy court orders for freight and distribution costs.
Liabilities Subject to Compromise, Payments under Bankruptcy Court Order for Other Liabilities: Amount of cash outflow to creditors related to liabilities subject to compromise pursuant to bankruptcy court orders for liabilities classified as other.
Liabilities Subject to Compromise, Payments under Bankruptcy Court Order for Resolutions of Contingencies Subject to Chapter 11: Amount of cash outflow to creditors related to liabilities subject to compromise pursuant to bankruptcy court orders for prepetition contingencies.
Liabilities Subject to Compromise, Payments under Bankruptcy Court Order for Trade Accounts Payable: Amount of cash outflow to creditors related to liabilities subject to compromise pursuant to bankruptcy court orders for trade accounts payable.
Liability for Asbestos and Environmental Claims, Gross, Payment for Claims: Amount of cash outflow to settle insured claims and pay costs incurred in the claims settlement process attributable to asbestos and environmental claims.
Liability for Asbestos and Environmental Claims, Net, Payment for Claims: Amount, after effects of reinsurance, of payments to settle insured claims and pay costs incurred in the claims settlement process attributable to asbestos and environmental claims.
Liability for Future Policy Benefits, Contract Terminations: Amount of expense reversal for policy expiration or cancellation of long-duration insurance contracts.
Liability for Future Policy Benefits, Interest Rate: Rate of interest used to calculate the liability for future policy benefits.
Liability for Future Policy Benefits, Payment for Benefits: Amount of cash outflow to policy and contract holders for long-duration insurance contracts related to benefit claims paid.
Liability for Policyholder Contract Deposits, Interest Rate: Rate of interest credited to policyholder deposits.
Loans and Leases Receivable before Fees, Gross: Amount, before allowance and fees, of loans and leases receivable. Excludes loans and leases covered under loss sharing agreements.
Loans and Leases Receivable, Related Parties, Proceeds: Amount of cash inflow from related parties which reduce the amount of loans and leases receivable due from related parties.
Loss Contingency Accrual, Payments: Amount of cash outflow reducing loss contingency liability.
Loss Contingency, Receivable, Proceeds: Amount of cash inflow from the collection of receivables related to a loss contingency.
Nonconsolidated Legal Entity, Financial Support Amount: Amount of financial support provided to a nonconsolidated legal entity that is required to comply with or operate in accordance with requirements that are similar to those included in Rule 2a-7 of the Investment Company Act of 1940 for registered money market funds.
Nonconsolidated Legal Entity, Financial Support Cumulative Amount: Amount of cumulative financial support provided to a nonconsolidated legal entity that is required to comply with or operate in accordance with requirements that are similar to those included in Rule 2a-7 of the Investment Company Act of 1940 for registered money market funds.
Real Estate Inventory, Capitalized Interest Costs, Cost of Sales: Amount of interest cost charged to cost of sales that had been previously capitalized to inventory.
Restructuring Reserve, Settled without Cash: Amount of decrease in the reserve for full or partial settlement through consideration other than cash.
Retail Land Sales Receivables, Stated Interest Rate: Percentage of stated interest rate for receivables from retail land sales.
Short-duration Insurance Contracts, Cumulative Paid Claims and Allocated Claim Adjustment Expense, Net: Amount, after reinsurance, of paid claims and allocated claim adjustment expense used in claims development for short-duration insurance contracts. Excludes unallocated claim adjustment expense.
Short-duration Insurance Contracts, Discounted Liabilities, Aggregate Discount: Amount of cumulative discount related to the time value of money deducted from short-duration insurance contract liabilities that are reported at present value.
Short-duration Insurance Contracts, Discounted Liabilities, Interest Accretion: Amount of interest accretion recognized for short-duration insurance contract liabilities that are reported at present value.
Short-duration Insurance Contracts, Historical Claims Duration, Year Eight: Percentage of average annual payout, after reinsurance, in the eighth year after a claim is incurred, beginning with the earliest accident year disclosed for short-duration insurance contracts.
Short-duration Insurance Contracts, Historical Claims Duration, Year Five: Percentage of average annual payout, after reinsurance, in the fifth year after a claim is incurred, beginning with the earliest accident year disclosed for short-duration insurance contracts.
Short-duration Insurance Contracts, Historical Claims Duration, Year Four: Percentage of average annual payout, after reinsurance, in the fourth year after a claim is incurred, beginning with the earliest accident year disclosed for short-duration insurance contracts.
Short-duration Insurance Contracts, Historical Claims Duration, Year Nine: Percentage of average annual payout, after reinsurance, in the ninth year after a claim is incurred, beginning with the earliest accident year disclosed for short-duration insurance contracts.
Short-duration Insurance Contracts, Historical Claims Duration, Year One: Percentage of average annual payout, after reinsurance, in the first year after a claim is incurred, beginning with the earliest accident year disclosed for short-duration insurance contracts.
Short-duration Insurance Contracts, Historical Claims Duration, Year Seven: Percentage of average annual payout, after reinsurance, in the seventh year after a claim is incurred, beginning with the earliest accident year disclosed for short-duration insurance contracts.
Short-duration Insurance Contracts, Historical Claims Duration, Year Six: Percentage of average annual payout, after reinsurance, in the sixth year after a claim is incurred, beginning with the earliest accident year disclosed for short-duration insurance contracts.
Short-duration Insurance Contracts, Historical Claims Duration, Year Ten: Percentage of average annual payout, after reinsurance, in the tenth year after a claim is incurred, beginning with the earliest accident year disclosed for short-duration insurance contracts.
Short-duration Insurance Contracts, Historical Claims Duration, Year Three: Percentage of average annual payout, after reinsurance, in the third year after a claim is incurred, beginning with the earliest accident year disclosed for short-duration insurance contracts.
Short-duration Insurance Contracts, Historical Claims Duration, Year Two: Percentage of average annual payout, after reinsurance, in the second year after a claim is incurred, beginning with the earliest accident year disclosed for short-duration insurance contracts.
Short-duration Insurance Contracts, Incurred but Not Reported (IBNR) Claims Liability, Net: Undiscounted amount, after reinsurance, of incurred-but-not-reported (IBNR) liabilities plus expected development on reported claims, for claims and allocated claim adjustment expense for short-duration insurance contracts. Excludes unallocated claim adjustment expense.
Short-duration Insurance Contracts, Incurred Claims and Allocated Claim Adjustment Expense, Net: Undiscounted amount, after reinsurance, of incurred claims and allocated claim adjustment expense used in claims development for short-duration insurance contracts. Excludes unallocated claim adjustment expense.
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net: Undiscounted amount, after reinsurance, of the liability for unpaid claims and allocated claim adjustment expense for short-duration insurance contracts. Excludes unallocated claim adjustment expense.
Short-duration Insurance Contracts, Liability for Unpaid Claims and Allocated Claim Adjustment Expense, Net, Not Separately Presented: Undiscounted amount, after reinsurance, of the liability for unpaid claims and allocated claim adjustment expense for short-duration insurance contracts for accident years not separately presented in claim development information. Excludes unallocated claim adjustment expense.
Short-duration Insurance Contracts, Liability for Unpaid Claims and Claims Adjustment Expense, Accumulated Unallocated Claim Adjustment Expense: Amount of liability for unallocated claim adjustment expense for short-duration insurance contracts.
Short-duration Insurance Contracts, Number of Reported Claims: Number of reported claims for short-duration insurance contracts.
Time Deposits, at or Above FDIC Insurance Limit: Amount of time deposit liabilities, including certificates of deposit, in denominations that meet or exceed the Federal Deposit Insurance Corporation (FDIC) insurance limit.
Time Sharing Transactions, Allowance for Uncollectible Accounts, Additions for Current Period Sales: Amount of increase in the allowance for uncollectible accounts, for time sharing transactions, from current period sales.
Time Sharing Transactions, Allowance for Uncollectibles on Receivables Sold with Recourse, Additions for Current Period Sales: Amount of increase in the allowance for receivables sold with recourse, for time sharing transactions, from current period sales.
Time-sharing Transactions, Stated Interest Rate for Notes Receivable: Stated interest rate of notes receivable from time-sharing transactions.
Treasury Stock, Common, Shares: Number of previously issued common shares repurchased by the issuing entity and held in treasury.
Treasury Stock, Common, Value: Amount allocated to previously issued common shares repurchased by the issuing entity and held in treasury.
Treasury Stock, Preferred, Shares: Number of previously issued preferred shares repurchased by the issuing entity and held in treasury.
Treasury Stock, Preferred, Value: Amount allocated to previously issued preferred shares repurchased by the issuing entity and held in treasury.
Other Significant Noncash Transaction, Value of Consideration Given: The value of the noncash (or part noncash) consideration given (for example, liability, equity) in a transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of a transaction not resulting in cash receipts or cash payments in the period.
Conversion of Stock, Amount Issued: The value of the financial instrument issued [noncash or part noncash] in the conversion of stock. Noncash is defined as transactions during a period 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.
Derivative Instruments, Loss Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing: The portion of losses on derivative instruments designated and qualifying as hedging instruments representing (a) the amount of the hedge ineffectiveness and (b) the amount, if any, excluded from the assessment of hedge effectiveness.
Policyholder Benefits and Claims Incurred, Ceded: Amount of reduction of provision for policy benefits and costs incurred for policies ceded.
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value: Amount of accumulated difference between fair value of underlying shares on dates of exercise and exercise price on options exercised (or share units converted) into shares.
Asset Retirement Obligation, Cash Paid to Settle: Amount of cash paid during the period to settle an asset retirement obligation. Amounts paid to settle an asset retirement obligation are generally included in the operating section of the Statement of Cash Flows.
Induced Conversion of Convertible Debt Expense: Consideration given by issuer of convertible debt to provide an incentive for debt holders to convert the debt to equity securities. The expense is equal to the fair value of all securities and other consideration transferred in the transaction in excess of the fair value of securities issuable pursuant to the original conversion terms.
Noncash or Part Noncash Acquisition, Value of Assets Acquired: The value of an asset or business acquired 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.
Stock Issued During Period, Value, Employee Benefit Plan: Value of shares issued during the period to an employee benefit plan, such as a defined contribution or defined benefit plan.
Treasury Stock, Value, Acquired, Par Value Method: Equity impact of the cost of common and preferred stock that were repurchased during the period. Recorded using the par value method.
Noncash or Part Noncash Acquisition, Payables Assumed: The amount of payables that an Entity assumes in acquiring a business or in consideration for an asset received in a noncash (or part noncash) acquisition. Noncash is defined as transactions 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.
Proceeds from Dividends Received: Dividends received on equity and other investments during the current period.
Proceeds from Sale of Notes Receivable: The cash inflow associated with the sale of a borrowing supported by a written promise to pay an obligation.
Derivative Instruments Not Designated as Hedging Instruments, Gain: Amount of realized and unrealized gain of derivative instruments not designated or qualifying as hedging instruments.
Payments for Repurchase of Preferred Stock and Preference Stock: The cash outflow to reacquire preferred stock during the period.
Certain Loans Acquired in Transfer, Nonaccretable Difference: The amount of the loan's contractually required payments receivable in excess of the amount of its cash flows expected to be collected. This relates to loans with deteriorating 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.
Derivative, Cost of Hedge: The premium (cost) of a hedge, expensed during the period.
Interest Costs Incurred: Total interest costs incurred during the period and either capitalized or charged against earnings.
Interest Paid, Capitalized: The amount of cash paid during the current period for interest that is capitalized.
Proceeds from Collection of Other Receivables: Amount of cash inflow from the collection of receivables classified as other.
Stock Granted, Value, Share-based Compensation, Forfeited: Value of forfeitures of stock or other type of equity granted of any equity-based compensation plan other than an employee stock ownership plan (ESOP).
Mortgage Loans on Real Estate, Other Deductions: The amount of reductions in principal on mortgage loans other than foreclosures, costs of mortgages sold, and amortization of premium during the reporting period.
Stock Issued During Period, Value, Share-based Compensation, Forfeited: Value of forfeitures of stock or other type of equity issued of any equity-based compensation plan other than an employee stock ownership plan (ESOP).
Allowance for Loan and Lease Losses, Loans Sold: Amount of reduction of allowance reserve for credit loss arising from sale of loan and lease portfolios.
Asset Retirement Obligation, Liabilities Incurred: Amount of asset retirement obligations incurred during the period.
Compensation: Expenditures for salaries other than officers. Does not include allocated share-based compensation, pension and post-retirement benefit expense or other labor-related non-salary expense. For commercial and industrial companies, excludes any direct and overhead labor that is included in cost of goods sold.
Real Estate Owned, Valuation Allowance, Amounts Applied: Amount of the valuation allowance for real estate owned that was applied in the period against the carrying amount of real estate owned that was sold, written down or written off.
Standard Product Warranty Accrual, Increase for Warranties Issued: Amount of increase in the standard product warranty accrual from warranties issued. Excludes extended product warranties.
Depletion of Oil and Gas Properties: The noncash expense charged against earnings to recognize the consumption of oil and gas reserves that are part of an entities' assets.
Dividends, Preferred Stock, Paid-in-kind: Amount of paid and unpaid preferred stock dividends declared with the form of settlement in payment-in-kind (PIK).
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Meals and Entertainment, 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 meals and entertainment expense.
Loss on Derivative Instruments, Pretax: Aggregate loss on all derivative instruments charged against earnings during the period, before tax effects.
Other than Temporary Impairment Losses, Investments, Held-to-maturity Securities: The amount by which the fair value of an investment in debt securities categorized as Held-to-maturity is less than the amortized cost basis or carrying amount of that investment at the balance sheet date and the decline in fair value is deemed to be other than temporary, before considering whether or not such amount is recognized in earnings or other comprehensive income.
Proceeds from Sale and Maturity of Marketable Securities: The cash inflow associated with the aggregate amount received by the entity through sale or maturity of marketable securities (held-to-maturity or available-for-sale) during the period.
Share-based Goods and Nonemployee Services Transaction, Stockholders' Equity: The amount by which stockholders' equity was increased by the transaction in which equity securities were issued to pay for goods or nonemployee services.
Derivative Instruments, Gain Recognized in Income, Ineffective Portion and Amount Excluded from Effectiveness Testing: The portion of gains on derivative instruments designated and qualifying as hedging instruments representing (a) the amount of the hedge ineffectiveness and (b) the amount, if any, excluded from the assessment of hedge effectiveness.
Proceeds from Life Insurance Policies: The cash inflow for proceeds from life insurance policies for which the entity is the beneficiary.
Available-for-sale Securities, Realized Losses, Excluding Other than Temporary Impairments: Amount of loss realized on the sale of debt or equity securities classified as available-for-sale. Excludes other than temporary impairments (OTTI).
Pension Contributions: The amount of cash or cash equivalents contributed by the entity to fund its pension plans.
Preferred Stock Redemption Premium: The excess of (1) fair value of the consideration transferred to the holders of the preferred stock over (2) the carrying amount of the preferred stock in the registrant's balance sheet, during the accounting period.
Proceeds from Sale of Oil and Gas Property and Equipment: The cash inflow to dispose of long-lived, physical assets and mineral interests in oil and gas properties used for normal oil and gas operations.
Recovery of Direct Costs: Return of or reimbursements received in relation to direct costs and expenses previously paid or incurred.
Royalty Income, Nonoperating: Ancillary revenue earned during the period from the consideration paid to the entity for the use of its rights and property by another party. Examples include licensing the use of copyrighted materials and leasing the extraction of natural resources.
Unrecognized Tax Benefits, Decrease Resulting from Current Period Tax Positions: Amount of decrease in unrecognized tax benefits resulting from tax positions that have been or will be taken in current period tax return.
Valuation Allowance for Impairment of Recognized Servicing Assets, Deductions for Recoveries: Amount of decrease in the valuation allowance for impairment of contract to service financial assets under which the benefits of servicing are expected to more than adequately compensate the servicer from recoveries recognized.
Amortization of Acquisition Costs: The amount of expense recognized in the current period that reflects the allocation of capitalized costs associated with acquisition of business. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.
Amortization of Regulatory Asset: The expense charged against earnings during the period to allocate the capitalized costs of regulatory assets over the periods expected to benefit from such costs.
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Share-based Compensation Cost: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from share-based compensation.
Earnings Per Share, Diluted, Distributed: Dividends declared in the period and the contractual amount of dividends (or interest on participating income bonds) that must be paid per security, taking into account all dilutive potential common shares outstanding during the period.
Noncash or Part Noncash Acquisition, Debt Assumed: The amount of debt that an Entity assumes in acquiring a business or in consideration for an asset received in a noncash (or part noncash) acquisition. Noncash is defined as transactions 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.
Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Loss, before Tax, Including Portion Attributable to Noncontrolling Interest, Held-to-maturity Securities: Amount before tax of other than temporary impairment (OTTI) on investment in held-to-maturity debt security, recognized in other comprehensive loss.
Pension and Other Postretirement Benefit Contributions: The amount of cash or cash equivalents contributed during the reporting period by the entity to fund its pension plans and its non-pension postretirement benefit plans.
Dividends, Common Stock, Stock: Amount of paid and unpaid common stock dividends declared with the form of settlement in stock.
Mortgage Loans on Real Estate, Amortization of Premium: Amount of decrease in mortgage loans on real estate from amortization of premium.
Mortgage Loans on Real Estate, New Mortgage Loans: Total amount of new mortgage loans on real estate during the reporting period.
Valuation Allowance for Impairment of Recognized Servicing Assets, Additions for Expenses: Amount of increase in the valuation allowance for impairment of contract to service financial assets under which the benefits of servicing are expected to more than adequately compensate the servicer from charges to expense.
Business Combination, Separately Recognized Transactions, Expenses and Losses Recognized: The expenses and losses recorded for each transaction with the acquiree that was recognized separately from the acquisition of assets and assumptions of liabilities in the business combination.
Construction in Progress Expenditures Incurred but Not yet Paid: Future cash outflow to pay for construction in progress expenditures that have occurred.
Embedded Derivative, Loss on Embedded Derivative: Decrease in the fair value of the embedded derivative or group of embedded derivatives included in earnings in the period.
Equity Method Investment, Other than Temporary Impairment: This item represents an other than temporary decline in value that has been recognized against an investment accounted for under the equity method of accounting. The excess of the carrying amount over the fair value of the investment represents the amount of the write down which is or was reflected in earnings. The written down value is a new cost basis with the adjusted value of the investment becoming its new carrying value subject to the equity accounting method. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity which would justify the carrying amount of the investment.
Excise and Sales Taxes: The amount of excise and sales taxes included in sales and revenues, which are then deducted as a cost of sales. Includes excise taxes, which are applied to specific types of transactions or items (such as gasoline or alcohol); and sales, use and value added taxes, which are applied to a broad class of revenue-producing transactions involving a wide range of goods and services.
Other than Temporary Impairment, Credit Losses Recognized in Earnings, Reductions, Change in Status: This item represents reductions in the amount of cumulative losses recognized in earnings for other than temporary impairments (OTTI) for which a portion of the impairment had been recognized in other comprehensive income (a component of shareholders' equity) due to a change in status of the impaired security because of a change in the entity's intent to either sell the impaired security or it has become more likely than not that the entity will be required to sell the security before recovery of its cost basis.
Proceeds from Collection of Loans Receivable: The cash inflow associated with the collection, including prepayments, of loans receivable issued for financing of goods and services.
Proceeds from Divestiture of Interest in Subsidiaries and Affiliates: The cash inflow associated with the deconsolidation of a previously consolidated subsidiary or sale of an entity that is related to it but not strictly controlled.
Proceeds from Federal Home Loan Bank Advances: Amount of cash inflow from proceeds of Federal Home Loan Bank (FHLBank) advances.
Proceeds from Sale of Short-term Investments: The cash inflow from sales of all investments, including securities and other assets, having ready marketability and intended by management to be liquidated, if necessary, within the current operating cycle. Includes cash flows from securities classified as trading securities that were acquired for reasons other than sale in the short-term.
Additions to Other Assets, Amount: Amount of significant additions in the period in other assets (current, noncurrent, or unclassified).
Amortization of Deferred Property Taxes: The amount of amortization charged against earnings during the period for deferred property taxes.
Business Combination, Integration Related Costs: Costs incurred to effect a business combination which have been expensed during the period. Such costs could include business integration costs, systems integration and conversion costs, and severance and other employee-related costs.
Dividends, Common Stock, Paid-in-kind: Amount of paid and unpaid common stock dividends declared with the form of settlement in payment-in-kind (PIK).
Effective Income Tax Rate Reconciliation, Tax Holiday, 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 income exempt from income tax because of a tax holiday.
Officers' Compensation: Expenditures for salaries of officers. Does not include allocated share-based compensation, pension and post-retirement benefit expense or other labor-related non-salary expense. For commercial and industrial companies, excludes any direct and overhead labor that is included in cost of goods sold.
Operating Leases, Income Statement, Initial Direct Costs: Costs that are essential to acquiring the lease and would not otherwise have been incurred without the lease agreement, including evaluating the lessee's credit condition, guarantees, and collateral and costs incurred negotiating, processing, and closing the lease agreement.
Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Loss, Tax, Including Portion Attributable to Noncontrolling Interest, 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.
Proceeds from Sale and Collection of Notes Receivable: The cash inflow associated with the proceeds from sale of notes receivable, as well as principal collections from a borrowing supported by a written promise to pay an obligation (note receivable).
Research and Development Expense, Software (Excluding Acquired in Process Cost): Research and development expense during the period related to the costs of developing and achieving technological feasibility of a computer software product to be sold, leased, or otherwise marketed.
Cash Divested from Deconsolidation: Reduction in cash due to no longer including the former subsidiary's cash in the consolidated entity's cash.
Public Utilities, Allowance for Funds Used During Construction, Capitalized Cost of Equity: The component of the allowance for funds used during construction during the period based on an assumed rate of return on equity funds used in financing the construction of regulated assets.
Recapitalization Costs: Amount of recapitalization costs for professional fees associated with restructuring debt and equity mixture that do not qualify for capitalization.
Rental Income, Nonoperating: Income earned by providing the use of assets to an outside party in exchange for a payment or series of payments that is nonoperating in nature.
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield, Additions: Amount of additions to 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.
Impaired Financing Receivable, Interest Income, Cash Basis Method: Amount of interest income recognized on a cash-basis method of accounting that the financing receivables (with related allowance for credit losses and without a related allowance for credit losses) were impaired.
Noncash or Part Noncash Acquisition, Other Assets Acquired: Amount of assets, classified as other, acquired in a noncash or part noncash acquisition.
Premiums Receivable, Allowance for Doubtful Accounts, Recoveries: Amount of recoveries of premiums receivable that were previously written off as bad debts.
Pre-Opening Costs: Expenditures associated with opening new locations which are noncapital in nature and expensed as incurred.
Proceeds from Divestiture of Interest in Joint Venture: The cash inflow from the sale of an investment interest in a joint venture that the reporting entity has not previously accounted for using consolidation or the equity method of accounting.
Proceeds from Sale and Maturity of Other Investments: The cash inflow associated with the sale and maturity (principal being due) of other investments, prepayment and call (request of early payment) of other investments not otherwise defined in the taxonomy.
Proceeds from Warrant Exercises: The cash inflow associated with the amount received from holders exercising their stock warrants.
Escrow Deposits Related to Property Sales: Escrow deposits related to property sales in noncash investing and financing activities.
Operating Leases, Rent Expense, Net: Rental expense for the reporting period incurred under operating leases, including minimum and any contingent rent expense, net of related sublease income.
Proceeds from Partnership Contribution: The cash inflow from the capital received in cash from a partner in a partnership during the period.
Proceeds from Sale of Foreclosed Assets: The cash inflow from the sale assets received in full or partial satisfaction of a receivable including real and personal property; equity interests in corporations, partnerships, and joint ventures; and beneficial interests in trusts. Foreclosed assets also include loans that are treated as if the underlying collateral had been foreclosed because the institution has taken possession of the collateral, even though legal foreclosure or repossession proceedings have not taken place.
Proceeds from Sales of Assets, Investing Activities: Aggregate cash proceeds received from a combination of transactions that are classified as investing activities in which assets, which may include one or more investments, are sold to third-party buyers. This element can be used by entities to aggregate proceeds from all asset sales that are classified as investing activities.
Reclassification to Well, Facilities, and Equipment Based on Determination of Proved Reserves: Previously capitalized costs of the drilling of wells that were reclassified as part of the costs of the enterprise's wells and related equipment and facilities at the time that proved reserves were found.
Restricted Stock Award, Forfeitures: The total value of forfeitures related to restricted stock awards forfeited during the period.
Sponsor Fees: Fees paid to advisors who provide certain management support and administrative oversight services including the organization and sale of stock, investment funds, limited partnerships and mutual funds.
Unrealized Gain on Foreign Currency Derivatives, before Tax: Amount of unrealized gain related to the increase in fair value of foreign currency exchange rate derivatives designated as cash flow hedging instruments. Recorded in accumulated other comprehensive income to the extent that the cash flow hedge is determined to be effective.
Ancillary Fee Income Generated by Servicing Financial Assets, Amount: All amounts that are due to the servicer of a financial asset, excluding contractually specified servicing fees and late fees.
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets: An assumption as to the rate of return on plan assets reflecting the average rate of earnings expected on the funds invested or to be invested to provide for the benefits included in the benefit obligation.
Defined Contribution Plan, Cost Recognized: The amount of the cost recognized during the period for defined contribution plans.
Equity Method Investment, Amount Sold: Amount of the entity's equity method investment which has been sold.
Notes Reduction: The value of notes retired (or transferred to another entity) in noncash investing or financing transactions.
Proceeds from Deposits from Customers: Cash received from customers for deposits on goods or services during the period; excludes deposits with other institutions and time deposits, which pertain to financial services entities.
Proceeds from Other Equity: Amount of cash inflow from the issuance of equity classified as other.
Proceeds from Sale of Restricted Investments: The cash inflow associated with the sale of investments that are pledged or subject to withdrawal restrictions during the period.
Proceeds from Short-term Debt, Maturing in More than Three Months: The cash inflow from a borrowing having initial term of repayment of more than three months but less than one year or one operating cycle (if the normal cycle is more than one year).
Valuation Allowance for Impairment of Recognized Servicing Assets, Disposals: Reduction in valuation allowance of servicing assets based on disposal of the related asset.
Defined Benefit Plan, Divestitures, Benefit Obligation: The amount of decrease in the plan benefit obligation attributed to the sale, liquidation, spin-off or other divestiture of a corporate division or subsidiary.
Embedded Derivative, Gain on Embedded Derivative: Increase in the fair value of the embedded derivative or group of embedded derivatives included in earnings in the period.
Proceeds from Sale of Other Productive Assets: Amount of cash inflow from the sale of tangible or intangible assets used to produce goods or deliver services, classified as other.
Related Party Costs: Direct costs arising from transactions with related parties who are not affiliates or joint Ventures. These costs are categorized as cost of goods sold.
Cost-method Investments, Other than Temporary Impairment: This item represents an other than temporary decline in value that has been recognized against an investment accounted for under the cost method of accounting. The excess of the carrying amount over the fair value of the investment represents the amount of the write down which is or was reflected in earnings. The written down value is a new cost basis with the adjusted value of the investment becoming its new carrying value. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity which would justify the carrying amount of the investment.
Interest Expense, Lessee, Assets under Capital Lease: The amount, during the lease term, of each minimum [capital] lease payment allocated to interest expense so as to produce a constant periodic rate of interest on the remaining balance of the capital lease obligation.
Loans and Leases Receivable, Related Parties, Additions: Reflects the amount of new advances made to related parties in the form of loan and lease receivables.
Operating Leases, Rent Expense, Sublease Rentals: The total amount of sublease rental income recognized during the period that reduces the entity's rent expense incurred under operating leases.
Premiums Receivable, Allowance for Doubtful Accounts, Write Offs Against Allowance: The amount of decrease during the period to the valuation allowance account representing portions of such account associated with premium receivables that have been determined to be absolutely uncollectible or that were sold or transferred, and which receivables were simultaneously written off.
Proceeds from License Fees Received: Cash received from licensees for license fees during the current period.
Proceeds from Maturities, Prepayments and Calls of Available-for-sale Securities: The cash inflow associated with maturities (principal being due), prepayments and calls (requests of early payments) on securities not classified as either held-to-maturity securities or trading securities which are classified as available-for-sale securities.
Proceeds from Sale and Maturity of Available-for-sale Securities: The cash inflow associated with the sale or maturity (principal being due) of securities not classified as either held-to-maturity securities or trading securities which are classified as available-for-sale securities.
Additional Paid in Capital, Preferred Stock: Value received from shareholders in nonredeemable preferred stock related transactions that are in excess of par value, value contributed to an entity and value received from other stock related transactions. Examples of other stock related transactions include, amongst other, certain costs incurred in issuing equity securities, certain dividends and certain tax-based consequences of share-based payments compensation awards. Includes only nonredeemable preferred stock transactions or transactions related to preferred stock that are redeemable solely at the option of the issuer. May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.
Capital Leases, Indemnification Agreements, Payments: Amount of payments made under the terms of an indemnification agreement contained in a lease.
Excise Taxes Collected: The excise taxes collected by a public utility and reported in revenues if the amount of excise taxes is equal to 1 percent or more of such total.
Fuel Costs: Fuel costs incurred that are directly related to goods produced and sold and services rendered during the reporting period.
Proceeds from Debt, Net of Issuance Costs: The cash inflow from additional borrowings, net of cash paid to third parties in connection with debt origination.
Standard and Extended Product Warranty Accrual, Additions from Business Acquisition: Amount of increase in the standard and extended product warranty accrual from a business acquisition.
SEC Schedule III, Real Estate, Other Additions: Amount of other additions excluding acquisition or improvement to real estate investments for entities with a substantial portion of business acquiring and holding investment real estate.
Regulated and Unregulated Operating Revenue: The total amount of operating revenues recognized during the period.
Sales Commissions and Fees: Primarily represents commissions incurred in the period based upon the sale by commissioned employees or third parties of the entity's goods or services, and fees for sales assistance or product enhancements performed by third parties (such as a distributor or value added reseller).
Temporary Equity, Stock Issued During Period, Value, New Issues: Value of new stock classified as temporary equity issued during the period.
Accounts Payable, Interest-bearing, Interest Rate: Reflects the effective interest rate as of the balance sheet date on interest-bearing trade payables.
Accounts Payable, Interest-bearing, Noncurrent: Carrying value as of the balance sheet date of obligations incurred and due after one year (or beyond the operating cycle if longer) to vendors that bear interest at either a stated or an imputed rate.
Accounts Payable, Underwriters, Promoters, and Employees, Current: Amount of obligations to underwriters, promoters, and employees, excluding salaries and wages, classified as other, payable within one year or the normal operating cycle, if longer.
Accounts Payable, Underwriters, Promoters, and Employees: Amount of obligations payable to underwriters, promoters, and employees, excluding salaries and wages, classified as other.
Accounts Receivable, Fair Value Disclosure: Fair value portion of amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties.
Accounts Receivable from Securitization: The amount owed to the reporting entity by counterparties in securitized loan transactions.
Accounts Receivable, Gross: For unclassified balance sheet, amounts due from customers or clients for goods or services that have been delivered or sold in the normal course of business.
Accounts Receivable, Gross, Current: Amounts due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer) for goods or services (including trade receivables) that have been delivered or sold in the normal course of business.
Accounts Receivable, Gross, Noncurrent: Amounts due from customers or clients, more than one year from the balance sheet date, for goods or services that have been delivered or sold in the normal course of business.
Accounts Receivable, Unapproved Contract Claims: The total amount of accounts receivable from customers under long-term contracts or programs associated with unapproved change orders or other similar items subject to uncertainty concerning their determination or ultimate realization.
Accounts Receivable, Unapproved Contract Claims, Amount Expected to be Collected after One Year: Amount of accounts receivable from customers under long-term contracts or programs associated with unapproved change orders or other similar items subject to uncertainty concerning their determination or ultimate realization which is expected to be collected after one year from the balance sheet date.
Accounts Receivable, Unapproved Contract Claims, Amount Expected to be Collected within One Year: The amount of unbilled receivables, which are expected to be collected within one year, from customers under long-term contracts that have not been billed and were not billable at the date of the statement of financial position.
Accrual for Environmental Loss Contingencies, Component Amount: Recorded amount of the accrual for a material component of an environmental loss contingency.
Accrual for Environmental Loss Contingencies, Discount Rate: Rate applied to the undiscounted amount of environmental loss contingencies to arrive at the present value recorded as of the balance sheet date.
Accrual for Environmental Loss Contingencies, Gross: Undiscounted amount of the accrual for environmental loss contingencies.
Accrual for Environmental Loss Contingencies, Undiscounted, after Fifth Year: Undiscounted amount of the accrual for environmental loss contingencies expected to be paid after the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Accrual for Environmental Loss Contingencies, Undiscounted, Fifth Year: Undiscounted amount of the accrual for environmental loss contingencies expected to be paid 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.
Accrual for Environmental Loss Contingencies, Undiscounted, Fourth Year: Undiscounted amount of the accrual for environmental loss contingencies expected to be paid 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.