KirkHan/XBRL_Terminology huggingface dataset:
Accounts Payable, Trade: Carrying value as of the balance sheet date of obligations incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.
Progress Payments Netted Against Inventory for Long-term Contracts or Programs: Amount of advances received from customers under long-term contracts which have been offset against inventories accounts at the balance sheet date.
Other Postretirement Benefits Payments: The amount of cash or cash equivalents contributed during the reporting period by the entity to fund non-pension postretirement benefits.
Due from Joint Ventures: For an unclassified balance sheet, amounts due from an entity in which the reporting entity shares joint control with another party or group.
Participating Policies, Amount in Force: The amount as of the balance sheet date of the participating business in force.
Deferred Compensation Cash-based Arrangements, Liability, Current and Noncurrent: Aggregate carrying value as of the balance sheet date of the liabilities for deferred compensation arrangements. 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.
Real Estate Investments, Joint Ventures: The book value of investments in real estate joint ventures including direct and indirect investments.
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Returns and Allowances: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from estimated returns and sales allowances.
Other Derivatives Not Designated as Hedging Instruments Liabilities at Fair Value: Fair value of all derivative liabilities not designated as a hedging instrument.
Capital Units, Value: Value of capital units or capital shares. This element is relevant to issuers of face-amount certificates and registered investment companies.
Employee Stock Ownership Plan (ESOP), Cash Contributions to ESOP: This item represents the amount of cash contributions during the period made by the entity to the Employee Stock Ownership Plan (ESOP).
Federal Home Loan Bank, Advances, Maturities Summary, Average Interest Rate, Three to Four Years from Balance Sheet Date: The weighted average interest rate applicable to the Federal Home Loan Bank advances which are due from three to four years of the Balance Sheet date.
Cost of Goods and Services Sold, Depreciation: Depreciation of property, plant and equipment directly related to goods produced and sold and services rendered by an entity during the reporting period.
Deferred Tax Assets, Other Tax Carryforwards: Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible tax carryforwards, classified as other.
Offering Costs, Partnership Interests: Costs incurred in connection with the offering and selling of additional partner interest.
Proceeds from Real Estate and Real Estate Joint Ventures: The cash inflow from the sale of real estate held-for-investment and real estate joint ventures.
Other Sundry Liabilities: The aggregate carrying amount, as of the balance sheets date, of obligations not otherwise itemized or categorized in the footnotes to the financial statements.
Payments for Leasing Costs, Commissions, and Tenant Improvements: Net cash outflow for the allowance granted to lessee and/or direct costs incurred by lessor used to prepare the leased premises for tenant's occupancy; for costs that are essential to originating the lease and would not otherwise have been incurred without the lease agreement, including but not limited to, evaluating the lessee's credit condition, guarantees, and collateral and costs incurred in negotiating, processing, and executing the lease agreement; and for any commission(s) incurred.
Deferred Long-term Liability Charges: The total amount of long-term liability charges that are being deferred beyond one year.
Convertible Preferred Stock, Shares Reserved for Future Issuance: Aggregate number of nonredeemable convertible preferred shares reserved for future issuance.
Financial Instruments Sold, Not yet Purchased, US Government and Agency Obligations: Fair value of obligations arising from US treasury and other US government and agency debt obligations sold short.
Accounts Receivable, Related Parties, Noncurrent: Amount of receivables arising from transactions with related parties, due after 1 year (or 1 business cycle).
Common Stock, Discount on Shares: Discount on common shares, or any unamortized balance thereof, shown separately as a deduction from the applicable account(s) as circumstances require.
Servicing Liability at Fair Value, Amount: Fair value of a liability representing servicing arrangements under which the estimated future revenue from contractually specified servicing fees, late charges, and other ancillary revenues are not expected to adequately compensate the servicer.
Noncash Contribution Expense: Noncash charitable contributions made by the entity during the period.
Other Postretirement Defined Benefit Plan, Liabilities: This represents the entire liability recognized in the balance sheet that is associated with other postretirement defined benefit plans (excluding pension plans).
Extended Product Warranty Accrual, Current: Amount at end of the reporting period of the aggregate extended product warranty liability that is expected to be paid within one year of the balance sheet date or normal operating cycle, if longer. Does not include the balance for the standard product warranty liability.
Repayments of Commercial Paper: The cash outflow due to repaying amounts borrowed by issuing commercial paper.
Pledged Assets Separately Reported, Loans Pledged as Collateral, at Fair Value: The fair value, as of the date of each statement of financial position presented, of loans which are owned but transferred to serve as collateral for the payment of the related debt obligation primarily arising from secured borrowings and repurchase agreements, and that are reclassified and separately reported in the statement of financial position because the transferee has the right by contract or custom to sell or re-pledge them.
Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Fair Value of Shares: The fair value of shares that would be issued, determined under the conditions specified in the contract if the settlement were to occur at the reporting date.
Preferred Stock, Capital Shares Reserved for Future Issuance: Aggregate number of nonredeemable preferred shares reserved for future issuance.
Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Gross: 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, before deduction of accumulated amortization or effects of subsequent adjustments.
Real Estate Owned, Valuation Allowance, Component: The valuation allowance loss on real estate owned or any impairment losses taken against real estate investments held for use or resale.
Deferred Tax Liabilities, Regulatory Assets and Liabilities: Amount of deferred tax liability attributable to taxable temporary differences from regulatory assets and liabilities.
Long-term Commercial Paper: Including the current and noncurrent portions, carrying value as of the balance sheet date of long-term unsecured obligations issued by corporations and other borrowers to investors (with maturities initially due after one year or beyond the operating cycle if longer).
Other Receivables from Broker-Dealers and Clearing Organizations: Amount of other receivables due from broker-dealers or clearing organizations.
Closed Block Operations, Other Expense: Amount of expense classified as other allocated to the closed block.
Due from Officers or Stockholders, Noncurrent: Amounts due from owners or owners with a beneficial interest of more than 10 percent of the voting interests or officers of the company, which are usually due after 1 year (or 1 business cycle).
Retainage Deposit: The amount of assets, typically cash, provided to suppliers of goods in advance of receipt and acceptance, or services (such as research facilities, lawyers or consultants), which is held by such parties until the entity either effects full payment (including applying the retainer) or obtains release from liability.
Liability for Future Policy Benefits, Individual and Group Annuities and Supplementary Contracts: Amount of accrued obligation to policyholders that relates to insured events under individual and group annuities and supplementary insurance contracts.
Oil and Gas Joint Interest Billing Receivables: Portion of accounts receivable attributable to joint interest partners in oil and gas properties. These are billings to the non-operators associated with the operation of wells and are based on those owners' working interests in the wells.
Proceeds from Securities Purchased under Agreements to Resell: The cash inflow associated with agreements to purchase and then resell securities to counterparties (reverse repurchase agreements).
Capital Leases, Lessor Balance Sheet, Net Investment in Direct Financing and Sales Type Leases, Current: The net amount due within one year of the balance sheet date or the normal operating cycle, if longer, consisting of: (a) minimum lease payments due on direct financing and sales-type leases, (b) unguaranteed residual value, and (c) any unamortized initial direct costs on direct financing leases; less: (i) executory costs, (ii) unearned income, and (iii) the accumulated allowance for uncollectible minimum lease payments.
Employee Stock Ownership Plan (ESOP), Debt Structure, Direct 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 directly to the ESOP.
Share-based Goods and Nonemployee Services Transaction, Capitalized Cost: The amount by which an asset or assets increased resulting from the transaction in which equity securities were issued to pay for goods or nonemployee services.
Advance Royalties, Current: The amount paid to music publishers, record producers, songwriters, or other artists in advance of their earning royalties from record or music sales. Such an amount is based on contractual terms and is generally nonrefundable. This amount is expected to be consumed within one year or the normal operating cycle, if longer.
Acquired Finite-lived Intangible Asset, Residual Value: The aggregate expected value at the end of their useful life of a major finite-lived intangible asset class acquired during the period either individually or as part of a group of assets (in either an asset acquisition or business combination). A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company.
Carrying Value of Federal Funds Purchased, Securities Sold under Agreements to Repurchase, and Deposits Received for Securities Loaned: Carrying value of federal funds purchased and securities sold under repurchase agreements and deposits received for securities loaned.
Capital Leases, Lessor Balance Sheet, Net Investment in Sales Type Leases, Current: The net amount due within one year of the balance sheet date or the normal operating cycle, if longer, consisting of: (a) minimum lease payments on sales type leases and (b) unguaranteed residual value; less: (i) executory costs, (ii) unearned income, and (iii) the accumulated allowance for uncollectible minimum lease payments.
Convertible Subordinated Debt, Current: The portion of the carrying value of convertible subordinated debt as of the balance sheet date that is scheduled to be repaid within one year or in the normal operating cycle if longer. This form of debt can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder, and places a lender in a lien position behind debt having a higher priority of repayment upon liquidation of the entity's assets.
Disposal Group, Including Discontinued Operation, Accrued Income Tax Payable, Current: Amount classified as income tax obligations attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer.
Closed Block Operations, Policyholder Dividends: An expense for the period representing distributions paid or accrued for the segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block), which may be presented in a table of closed block operations as part of summarized financial data.
Other Deferred Compensation Arrangements, Liability, Current: Amount of the liabilities, classified as other, for deferred compensation arrangements payable within one year or the operating cycle, if longer.
Cash Flows Between Transferor and Transferee, Receipts on Transferor's Interest in Transferred Financial Assets, Other: Cash flows between transferor and a transferee attributable to the transferor's interests related to a securitization, asset-backed financing arrangement, or similar transfer in which the transferor will have continuing involvement with the transferred financial assets underlying the transaction (including, but not limited to, servicing, recourse, and restrictions on transferor's interests in the transferred financial assets).
Due from Other Related Parties, Noncurrent: Amount receivable from related parties classified as other, due after one year or the normal operating cycle, if longer.
Future Minimum Sublease Rentals, Sale Leaseback Transactions: Amount of minimum sublease rentals to be received by the seller-lessee for sale-leaseback transactions accounted for using the deposit method or as a financing.
Payments for Repurchase of Initial Public Offering: The cash outflow associated with the repurchase of amount received from entity's first offering of stock to the public.
Impairment Charge on Reclassified Assets: For the asset that is reclassified back to held and used from held-for-sale, the amount of impairment charge that is recognized on the reclassification date.
Capital Leases, Lessor Balance Sheet, Net Investment in Sales Type Leases, Noncurrent: The net amount due after one year of the balance sheet date or beyond the normal operating cycle, if longer, consisting of: (a) minimum lease payments on sales type leases, and (b) unguaranteed residual value; less: (i) executory costs, (ii) unearned income, and (iii) the accumulated allowance for uncollectible minimum lease payments.
Future Minimum Sublease Rentals, Sale Leaseback Transactions, within Two Years: Amount of minimum sublease rentals for sale-leaseback transactions accounted for using the deposit method or as a financing to be received by the seller-lessee in the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Payments for Repurchase of Redeemable Convertible Preferred Stock: The cash outflow to reacquire callable preferred stock which is identified as being convertible to another type of financial security.
Business Combination, Assets Arising from Contingencies, Amount Recognized: The amount, measured at acquisition-date fair value, of all the assets acquired that arise from contingencies and were recognized by the entity.
Business Combination, Step Acquisition, Equity Interest in Acquiree, Remeasurement Loss: In a business combination achieved in stages, this element represents the amount of loss recognized by the entity as a result of remeasuring to fair value the equity interest in the acquiree it held before the business combination.
Time Deposits Maturities, after Next Twelve Months: Amount of time deposits maturing after the next fiscal year following the latest fiscal year. Time deposits include, but are not limited to, certificates of deposits. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Government Contract Receivable, Unbilled Amounts: Unbilled amounts (net of unliquidated progress payments) of government contract receivables.
Shares Held in Employee Stock Option Plan, Allocated: Number of allocated shares held by the Employee Stock Option Plan at balance sheet date. Allocated shares are shares that have been assigned to individual participant accounts based on a known formula.
Inventory Recall Expense: Reflects the amount charged against earnings comprised of the costs to announce and effect a recall of defective merchandise.
Proceeds from Sale of Lease Receivables: The cash inflow associated with the sale of receivables arising from the lease of real estate, equipment or other fixed assets for a specified time in exchange for payment, usually in the form of rent; excludes proceeds from sales-type lease transactions, which are classified as operating activities.
Future Minimum Sublease Rentals, Sale Leaseback Transactions, Next Twelve Months: Amount of minimum sublease rentals for sale-leaseback transactions accounted for using the deposit method or as a financing to be received by the seller-lessee in the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Loans Receivable Held-for-sale, Reconciliation to Cash Flow, Additions to Held-for-sale: Amount, after allowance for bad debt, of additions to loan receivables held-for-sale that are not part of a disposal group.
Real Estate Assets Held for Development and Sale: For banks, the total amount of real estate assets held for development and sale.
Transfer Mortgage Payable: The fair value of transfer of mortgage payable in noncash investing or financing activities.
Compensation and Benefits Trust: The value of a trust established to hold the stock of an employee compensation and benefits plan as of the balance sheet date.
Equity Method Investment, Deferred Gain on Sale: This element represents disclosure of the amount of gain which has been deferred as the result of the sale of a business or operating assets to a highly leveraged entity which deferred gain has been reflected in the accompanying statement of financial position as reduction from the related asset.
Deferred Revenue, Leases, Accumulated Amortization: This element represents the amount of accumulated amortization as of the reporting date of deferred lease revenue which amortization represents the cumulative amount of deferred lease revenue which has been recognized in income since the amount was established.
Liability for Future Policy Benefits, Other Contracts: Amount of accrued obligation to policyholders that relates to insured events under other insurance contracts.
Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Loss, before Tax, Portion Attributable to Noncontrolling Interest, Available-for-sale Securities: Amount before tax of other than temporary impairment (OTTI) on investment in available-for-sale debt security, recognized in other comprehensive loss, attributable to noncontrolling interest.
Loss on Fair Value Hedge Ineffectiveness: Amount of recognized loss from the hedging ineffectiveness of a fair value hedge.
Derivative Instruments in Hedges, Net Investment in Foreign Operations, Assets, Fair Value: Fair value of all derivative assets designated as hedges of net investment in foreign operations.
Income Tax Refunds, Discontinued Operations: The amount of cash received during the period as refunds for the overpayment of taxes from discontinued operations.
Amount of Impairment to Carrying Amount of Regulatory Assets: Discloses the amount of any reduction to the carrying amounts of regulated assets that result from impairment (for example, rate actions of a regulator).
Liability for Future Policy Benefits, Disability and Accident Benefits: Amount of accrued obligation to policyholders that relates to insured events under disability and accident insurance contracts.
Public Utilities, Property, Plant and Equipment, Amount of Indirect Disallowance of Costs of Recently Completed Plants: The amount of indirect disallowance of costs of a recently completed plant. When it becomes probable that part of the cost of a recently completed plant will be disallowed for rate-making purposes and a reasonable estimate of the amount of the disallowance can be made, the estimated amount of the probable disallowance is deducted from the reported cost of the plant and recognized as a loss. If part of the cost is explicitly, but indirectly, disallowed (for example, by an explicit disallowance of return on investment on a portion of the plant), an equivalent amount of cost is deducted from the reported cost of the plant and recognized as a loss.
Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Investment in Leveraged Leases, Net: The net investment in arrangements meeting the criteria for classification as leveraged leases including deferred taxes.
Airline Related Inventory, Valuation Reserves: The amount of the valuation account as of the balance sheet date which reduces the carrying amount of airline related inventory (including expendable merchandise, goods, commodities, or supplies to be used primarily in air transport of passengers or freight) to net realizable value; takes into consideration such factors as market value, excessive quantities based on expected sales, technological obsolescence, and shrinkage.
SEC Schedule III, Real Estate Accumulated Depreciation, Other Additions: Amount of other additions to accumulated depreciation other than depreciation expense for entities with a substantial portion of business acquiring and holding investment real estate.
Water Production Costs: Cost incurred related to water production and may include cost of treatment plants, pumps, pipes and reservoir, purchased water, power and pump taxes as well as the cost of reducing water leakage.
Liability for Title Claims and Claims Adjustment Expense: The amount needed to reflect the estimated ultimate cost of settling asserted and unasserted claims estimated to have been incurred by the insureds on or before the balance sheet date pertaining to the existence of a lien, encumbrance, defect or other matter purportedly affecting the title to the interest as insured.
Time Sharing Transactions, Allowance for Uncollectible Accounts, Deductions for Direct Write-offs Charged Against Allowance: Amount of decrease in the allowance for uncollectible accounts, for time sharing transactions, from direct write-offs charged against the allowance.
Noncash or Part Noncash Acquisition, Noncash Financial or Equity Instrument Consideration, Options Issued: The number of options issued as [noncash or part noncash] consideration for a business or asset acquired. 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.
Capital Leases, Net Investment in Direct Financing Leases, Executory Costs: Estimated remaining costs to be incurred to service the direct financing lease, such as taxes, maintenance and insurance and the profit thereon, that are included in the minimum lease payments.
Employee Stock Ownership Plan (ESOP), Debt Structure, Direct Loan, Employer Cash Payments Used for Debt Service: The amount of cash provided by the employer through contributions or dividends that the ESOP used in the period to repay debt and interest on a third-party loan made directly to the ESOP.
Junior Subordinated Debenture Owed to Unconsolidated Subsidiary Trust, Current: The current portion of the carrying value of junior subordinated long-term debt owed to unconsolidated subsidiary trusts as of the balance sheet date. Such debt places a lender in a lien position behind debt having a higher priority of repayment in liquidation of the entity's assets and was initially scheduled to be repaid after one year or beyond the normal operating cycle if longer.
Employee Stock Ownership Plan (ESOP), Debt Structure, Employer Loan Guarantee: Reflects the amount as of the balance sheet date of the employer's guarantee of debt repayment by the ESOP.
Deferred Taxes, Business Combination, Valuation Allowance, Available to Reduce Goodwill: 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 if those tax benefits become realizable.
Payments to Acquire Other Loans and Leases Held-for-investment: Amount of cash outflow from purchases of loans and leases held-for-investment classified as other.
Recorded Third-Party Environmental Recoveries, Net: Present value of the asset for third-party recoveries related to environmental remediation obligations as of the balance sheet date (if the receivable is discounted).
Inventory, Drilling, Noncurrent: Carrying amount as of the balance sheet date of inventories of minerals, materials and supplies related to long-term drilling operations.
Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Nonrecourse Debt Service: The portion of rentals receivable applicable to principal and interest on the nonrecourse debt.
Gas Balancing Volume Amount: The amount of the gas imbalance in terms of units of measure (Mcf) as of the end of the period.
Unrealized Loss on Price Risk Cash Flow Derivatives, before Tax: Amount of unrealized loss related to the decrease in fair value of price risk derivatives designated as cash flow hedging instruments recorded in accumulated other comprehensive income in the period, before taxes, to the extent that the cash flow hedge is determined to be effective.
Deferred Taxes, Business Combination, Valuation Allowance, Available to Reduce 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 other noncurrent intangible assets if those tax benefits subsequently become realizable.
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period, Not Accounted for Using Income Recognition Model, at Acquisition: The carrying amount as of the acquisition date of loans to which the income recognition total model was not applied. This relates to loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer, for which it was deemed probable at acquisition that the investor would be unable to collect all contractually required payments.
Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Excess of Liabilities over Assets: The value of the excess of liabilities over assets. If all outstanding shares are subject to mandatory redemption and the redemption price is more than the book value (the redemption price exceeds the company's equity balance), the resulting cumulative transition adjustment and subsequent adjustments to reflect changes in the redemption price of the shares are recorded as an excess of liabilities over assets.
Deferred Purchased Power Costs: Costs of power used for operations in prior periods that were expected to be recovered from customers in future periods.
Loss Recognized on Assets Transferred to Separate Account, Gross: Amount of loss recognized during the reporting period on assets that were transferred into separate accounts.
Business Combination, Acquired Direct Financing Lease Receivable: Amount of acquired direct financing lease receivable from business combination.
Business Combination, Acquired Sales-type Lease Receivable: Amount of acquired sales-type lease receivable from business combination.
Capitalized Contract Cost, Accumulated Amortization: Amount of accumulated amortization of asset recognized from cost incurred to obtain or fulfill contract with customer.
Capitalized Contract Cost, Accumulated Impairment: Amount of accumulated impairment loss for asset recognized from cost incurred to obtain or fulfill contract with customer.
Capitalized Contract Cost, Gross: Amount, before accumulated amortization and accumulated impairment loss, of asset recognized from cost incurred to obtain or fulfill contract with customer.
Capitalized Contract Cost, Net: Amount, after accumulated amortization and accumulated impairment loss, of asset recognized from cost incurred to obtain or fulfill contract with customer.
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents: Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Disposal Group, Including Discontinued Operations: Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; attributable to disposal group, including, but not limited to, discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Including Disposal Group and Discontinued Operations: Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including, but not limited to, disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.
Common Equity Tier One Capital: Amount of Common Equity Tier One Risk-based Capital, as defined by regulatory framework.
Common Equity Tier One Capital Ratio: Percentage of Common Equity Tier One Risk-based Capital to total risk-weighted assets, as defined by regulatory framework.
Common Equity Tier One Capital Required for Capital Adequacy: Amount of Common Equity Tier 1 Risk-based Capital required to be categorized as adequately capitalized under regulatory framework for prompt corrective action.
Common Equity Tier One Capital Required to be Well-Capitalized: Amount of Common Equity Tier 1 Risk-based Capital required to be categorized as well-capitalized under regulatory framework for prompt corrective action.
Consideration Received for Beneficial Interest Obtained for Transferring Financial Asset: Amount of beneficial interest received as consideration for transferring noncash financial asset. Includes, but is not limited to, trade receivable in securitization transaction.
Contract with Customer, Asset, Accumulated Allowance for Credit Loss: Amount of accumulated credit loss for right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time.
Contract with Customer, Asset, Accumulated Allowance for Credit Loss, Current: Amount of accumulated credit loss for right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time, classified as current.
Contract with Customer, Asset, Accumulated Allowance for Credit Loss, Noncurrent: Amount of accumulated credit loss for right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time, classified as noncurrent.
Contract with Customer, Asset, Gross: Amount, before allowance for credit loss, of right to consideration in exchange for good or service transferred to customer, when right is conditioned on something other than passage of time.
Contract with Customer, Asset, Gross, Current: Amount, before allowance for credit loss, of right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time, classified as current.
Contract with Customer, Asset, Gross, Noncurrent: Amount, before allowance for credit loss, of right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time, classified as noncurrent.
Contract with Customer, Asset, Net: Amount, after allowance for credit loss, of right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time.
Contract with Customer, Asset, Net, Current: Amount, after allowance for credit loss, of right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time, classified as current.
Contract with Customer, Asset, Net, Noncurrent: Amount, after allowance for credit loss, of right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time, classified as noncurrent.
Contract with Customer, Liability: Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable.
Contract with Customer, Liability, Current: Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as current.
Contract with Customer, Liability, Noncurrent: Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as noncurrent.
Contract with Customer, Refund Liability: Amount of liability for consideration received or receivable from customer which is not included in transaction price, when consideration is expected to be refunded to customer.
Contract with Customer, Refund Liability, Current: Amount of liability for consideration received or receivable from customer which is not included in transaction price, when consideration is expected to be refunded to customer, classified as current.
Contract with Customer, Refund Liability, Noncurrent: Amount of liability for consideration received or receivable from customer which is not included in transaction price, when consideration is expected to be refunded to customer, classified as noncurrent.
Contract with Customer, Right to Recover Product: Amount of right to recover product from customer on settling refund liability.
Contract with Customer, Right to Recover Product, Current: Amount of right to recover product from customer on settling refund liability, classified as current.
Contract with Customer, Right to Recover Product, Noncurrent: Amount of right to recover product from customer on settling refund liability, classified as noncurrent.
Cost of Goods Sold, Direct Financing Lease: Cost of goods sold for direct financing lease.
Cost of Goods Sold, Sales-type Lease: Cost of goods sold for sales-type financing lease.
Debt Instrument, Convertible, Threshold Consecutive Trading Days: Threshold period of specified consecutive trading days within which common stock price to conversion price of convertible debt instrument must exceed threshold percentage for specified number of trading days to trigger conversion feature.
Deferred Compensation Arrangement with Individual, Contributions by Employer: Amount of contributions made by employer into fund established for purposes of making future disbursement to individual in accordance with deferred compensation arrangement.
Deferred Compensation Arrangement with Individual, Distribution Paid: Amount of distribution made to individual in accordance with deferred compensation arrangement.
Deferred Policy Acquisition Costs, Amortization Expense, Accrued Interest: Amount of amortization expense for deferred policy acquisition costs from accrued interest on unamortized balance.
Deferred Policy Acquisition Costs and Present Value of Future Insurance Profits, Amortization Expense, Accrued Interest: Amount of amortization expense for deferred policy acquisition costs and present value of future profits from insurance contract acquired in business combination, from accrued interest on unamortized balance.
Deferred Policy Acquisition Costs and Present Value of Future Insurance Profits, Disposition: Amount of deferred policy acquisition costs and present value of future profits from insurance contract acquired in business combination, disposed or classified as held-for-sale.
Deferred Policy Acquisition Costs and Present Value of Future Insurance Profits, Impairment Loss: Amount of impairment loss for deferred policy acquisition costs and present value of future profits from insurance contract acquired in business combination.
Deferred Policy Acquisition Costs, Disposition: Amount of deferred policy acquisition costs disposed or classified as held-for-sale.
Deferred Sales Inducement Cost, Amortization Expense, Accrued Interest: Amount of amortization expense for deferred sales inducement cost from accrued interest on unamortized balance.
Deferred Sales Inducement Cost, Disposition: Amount of deferred sales inducement cost disposed or classified as held-for-sale.
Deferred Tax Asset, Intra-entity Transfer, Asset Other than Inventory: Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary difference from intra-entity transfer of asset within consolidated group. Excludes intra-entity transfer of inventory.
Deferred Tax Liability, Intra-entity Transfer, Asset Other than Inventory: Amount of deferred tax liability attributable to intra-entity transfer of asset within consolidated group. Excludes intra-entity transfer of inventory.
Defined Benefit Plan, Assets Expected to be Returned to Employer, Amount: Amount of plan assets expected to be returned to employer during 12-month period, or operating cycle, if longer, following latest fiscal year.
Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Change Due to Subsequent Interim Measurement, Weighted-Average Expected Long-term Rate of Return on Plan Assets: Weighted average rate of return on plan assets, used to determine net periodic benefit cost (credit) of defined benefit plan, in subsequent interim measurement.
Defined Benefit Plan, Benefit Obligation, Benefits Paid: Amount of payment to participant of defined benefit plan which decreases benefit obligation. For pension plan, payment includes, but is not limited to, pension benefits and death benefits. For other postretirement plan, payment includes, but is not limited to, prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services.
Defined Benefit Plan, Benefit Obligation, Contributions by Plan Participant: Amount of contributions received by defined benefit plan from participant which increase benefit obligation.
Defined Benefit Plan, Benefit Obligation, Prescription Drug Subsidy Receipt: Amount, before benefit payment, of receipt from prescription drug subsidy which increases benefit obligation of defined benefit postretirement plan.
Defined Benefit Plan, Expected Future Employer Contributions, Current Fiscal Year: Amount of contributions received and expected to be received by defined benefit plan from employer in current fiscal year.
Defined Benefit Plan, Expected Future Employer Contributions, Next Fiscal Year: Amount of contributions expected to be received by defined benefit plan from employer in next fiscal year following latest fiscal year.
Defined Benefit Plan, Expected Future Employer Contributions, Remainder of Fiscal Year: Amount of contributions expected to be received by defined benefit plan from employer in fiscal year. Excludes contributions paid by employer in current fiscal year.
Defined Benefit Plan, Plan Assets, Benefits Paid: Amount of payment to participant under defined benefit plan which decreases plan assets. For pension plan, payment includes, but is not limited to, pension benefits and death benefits. For other postretirement plan, payment includes, but is not limited to, prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services.
Defined Benefit Plan, Plan Assets, Contributions by Plan Participant: Amount of contributions received by defined benefit plan from participant which increases plan assets.
Defined Benefit Plan, Plan Assets, Prescription Drug Subsidy Receipt: Amount of receipt from prescription drug subsidy which increases plan assets of defined benefit postretirement plan.
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage: Percentage of target investment allocation to total plan assets. Includes, but is not limited to, percentage on weighted-average basis if more than one plan.
Defined Benefit Plan, Prescription Drug Benefit, Accumulated Postretirement Benefit Obligation, Decrease for Subsidy: Amount of decrease in accumulated postretirement benefit obligation for government subsidy related to prescription drug benefits attributed to past service.
Defined Contribution Plan, Number of Employees: Number of employees eligible to participate in defined contribution plan.
Direct Financing Lease, Deferred Selling Profit: Amount of deferred selling profit from direct financing lease.
Direct Financing Lease, Interest Income: Amount of interest income from net investment in direct financing lease.
Direct Financing Lease, Lease Income: Amount of lease income from variable lease payments, interest income on direct financing lease and after offset of loss recognized at commencement.
Direct Financing Lease, Lease Receivable: Present value of lease payments not yet received by lessor and amount expected to be derived from underlying asset, following end of lease term, guaranteed by lessee or other third party unrelated to lessor, from direct financing lease.
Direct Financing Lease, Net Investment in Lease: Amount of net investment in direct financing lease.
Direct Financing Lease, Residual Value of Leased Asset: Amount of residual asset covered by residual value guarantee under direct financing lease. Excludes guarantee considered to be lease payments for lessor.
Direct Financing Lease, Selling Loss: Amount of loss recognized at commencement from direct financing lease.
Direct Financing Lease, Unguaranteed Residual Asset: Present value expected to be derived from underlying asset, following end of lease term, not guaranteed by lessee or other third party unrelated to lessor.
Direct Financing Lease, Variable Lease Income: Amount of direct financing lease income from variable lease payments paid and payable to lessor, excluding amount included in measurement of lease receivable.
Finance Lease, Liability: Present value of lessee's discounted obligation for lease payments from finance lease.
Finance Lease, Liability, Current: Present value of lessee's discounted obligation for lease payments from finance lease, classified as current.
Finance Lease, Liability, Noncurrent: Present value of lessee's discounted obligation for lease payments from finance lease, classified as noncurrent.
Finance Lease, Liability, Payments, Due: Amount of lessee's undiscounted obligation for lease payments for finance lease.
Finance Lease, Liability, Payments, Due after Year Five: Amount of lessee's undiscounted obligation for lease payments for finance lease, due after fifth fiscal year following latest fiscal year.
Finance Lease, Liability, Payments, Due in Next Rolling Twelve Months: Amount of lessee's undiscounted obligation for lease payments for finance lease, due after fifth fiscal year following latest statement of financial position date. For interim and annual periods when interim periods are reported on rolling approach, from latest statement of financial position date.
Finance Lease, Liability, Payments, Due in Rolling after Year Five: Amount of lessee's undiscounted obligation for lease payments for finance lease, due after fifth rolling twelve months following latest statement of financial position date. For interim and annual periods when interim periods are reported on rolling approach, from latest statement of financial position date.
Finance Lease, Liability, Payments, Due in Rolling Year Five: Amount of lessee's undiscounted obligation for lease payments for finance lease, due in fifth rolling twelve months following latest statement of financial position date. For interim and annual periods when interim periods are reported on rolling approach, from latest statement of financial position date.
Finance Lease, Liability, Payments, Due in Rolling Year Four: Amount of lessee's undiscounted obligation for lease payments for finance lease, due in fourth rolling twelve months following latest statement of financial position date. For interim and annual periods when interim periods are reported on rolling approach, from latest statement of financial position date.
Finance Lease, Liability, Payments, Due in Rolling Year Three: Amount of lessee's undiscounted obligation for lease payments for finance lease, due in third rolling twelve months following latest statement of financial position date. For interim and annual periods when interim periods are reported on rolling approach, from latest statement of financial position date.
Finance Lease, Liability, Payments, Due in Rolling Year Two: Amount of lessee's undiscounted obligation for lease payments for finance lease, due in second rolling twelve months following latest statement of financial position date. For interim and annual periods when interim periods are reported on rolling approach, from latest statement of financial position date.
Finance Lease, Liability, Payments, Due Next Twelve Months: Amount of lessee's undiscounted obligation for lease payments for finance lease, due in next fiscal year following latest fiscal year.
Finance Lease, Liability, Payments, Due Year Five: Amount of lessee's undiscounted obligation for lease payments for finance lease, due in fifth fiscal year following latest fiscal year.
Finance Lease, Liability, Payments, Due Year Four: Amount of lessee's undiscounted obligation for lease payments for finance lease, due in fourth fiscal year following latest fiscal year.
Finance Lease, Liability, Payments, Due Year Three: Amount of lessee's undiscounted obligation for lease payments for finance lease, due in third fiscal year following latest fiscal year.
Finance Lease, Liability, Payments, Due Year Two: Amount of lessee's undiscounted obligation for lease payments for finance lease, due in second fiscal year following latest fiscal year.
Finance Lease, Liability, Payments, Remainder of Fiscal Year: Amount of lessee's undiscounted obligation for lease payments for finance lease, due in remainder of fiscal year following latest fiscal year ended.
Finance Lease, Liability, Undiscounted Excess Amount: Amount of lessee's undiscounted obligation for lease payments in excess of discounted obligation for lease payments for finance lease.
Finance Lease, Right-of-Use Asset: Amount of lessee's right to use underlying asset under finance lease.
Finance Lease, Right-of-Use Asset, Amortization: Amount of amortization expense attributable to right-of-use asset from finance lease.
Finance Lease, Weighted Average Discount Rate, Percent: Weighted average discount rate for finance lease calculated at point in time.