KirkHan/XBRL_Terminology huggingface dataset:
Preferred Stock, Including Additional Paid in Capital, Net of Discount: Aggregate par value plus amounts in excess of par or issuance value (in cases of no-par value stock) for nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued and outstanding, net of discount on shares. Aggregate for preferred stock issued and outstanding.
Preferred Stock, Liquidation Preference Per Share: The per share liquidation preference (or restrictions) of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that has a preference in involuntary liquidation considerably in excess of the par or stated value of the shares. The liquidation preference is the difference between the preference in liquidation and the par or stated values of the share.
Preferred Stock, No Par Value: Face amount per share of no-par value preferred stock nonredeemable or redeemable solely at the option of the issuer.
Preferred Stock, Per Share Amounts of Preferred Dividends in Arrears: Per share amount of cumulative preferred dividends in arrears.
Preferred Stock, Redemption Amount, Future Redeemable Securities: The redemption (or callable) amount of redeemable preferred stock, excluding currently redeemable preferred stock. Includes amounts representing dividends not declared or paid but which will be payable under the redemption features or for which ultimate payment is solely within the control of the issuer.
Preferred Stock, Redemption Price Per Share: The price per share at which the preferred stock of an entity that has priority over common stock in the distribution of dividends and in the event of liquidation of the entity is redeemed or may be called at. The redemption features of this preferred stock are solely within the control of the issuer.
Preferred Stock, Shares Outstanding: Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.
Preferred Stock, Value, Subscriptions: Amount of subscription received from investors who have been allocated nonredeemable preferred stock or preferred stock redeemable solely at the option of the issuer.
Preferred Units, Cumulative Cash Distributions: Aggregate cumulative cash distributions made to the preferred partners.
Premiums and Other Receivables, Net: Carrying amount as of the balance sheet date, net of allowance for doubtful accounts, of all premiums and other types of receivables due from other persons or entities.
Premiums Receivable, Allowance for Doubtful Accounts: The carrying value as of the balance sheet date of the estimated valuation allowance to reduce gross premiums receivable to net realizable value.
Premiums Receivable, Net: The carrying amount as of the balance sheet date due the entity from (a) agents and insureds, (b) uncollected premiums and (c) others, net of the allowance for doubtful accounts.
Premiums Receivable, Fair Value Disclosure: Fair value portion of amount receivable on insurance policies.
Premiums Receivable, Gross: Gross amount, as of the balance sheet date, due the entity from (a) agents and insureds, (b) uncollected premiums and (c) others, before deducting the allowance for doubtful accounts.
Premiums Receivable, Proceeds from Sale of Receivables: The amount of proceeds from the transfer of premium receivables reported as sales by an insurance entity.
Prepaid Advertising: Amount of consideration paid in advance for advertising that provides economic benefits within a future period of one year or the normal operating cycle, if longer.
Prepaid Expense Other, Noncurrent: Carrying amount as of the balance sheet date of amounts paid in advance which will be charged against earnings in periods after one year or beyond the operating cycle, if longer.
Prepaid Interest: Amount of asset related to consideration paid in advance for interest that provides economic benefits within a future period of one year or the normal operating cycle, if longer.
Prepaid Mineral Royalties, Noncurrent: Carrying amount as of the balance sheet date of capitalized amounts paid for mineral royalties which will be charged against earnings after one year or beyond the normal operating cycle, if longer.
Prepaid Reinsurance Premiums: The unexpired portion of premiums ceded on policies in force as of the balance sheet date.
Prepaid Royalties: Amount of asset related to consideration paid in advance for royalties that provide economic benefits within a future period of one year or the normal operating cycle, if longer.
Preproduction Costs Related to Long-term Supply Arrangements, Asset for Molds Dies and Tools Not Owned: Carrying amount as of the balance sheet date of capitalized costs of molds, dies, and other tools that the entity does not own which are or will be used in producing goods under a long-term supply arrangement, and for which there is a noncancelable right of use during such arrangement.
Preproduction Costs Related to Long-term Supply Arrangements, Asset for Molds Dies and Tools Owned: Carrying amount as of the balance sheet date of capitalized costs of molds, dies, and other tools that will be used in producing products under a long-term supply arrangement.
Preproduction Costs Related to Long-term Supply Arrangements, Costs Capitalized: The carrying amount as of the balance sheet date of capitalized preproduction costs incurred on long-term supply arrangements, including recoverable costs to design and develop products.
Present Value of Future Insurance Profits, Additions from Acquisitions: Additions in present value of future profits asset during the year arising from acquisitions of insurance entities.
Present Value of Future Minimum Lease Payments, Sale Leaseback Transactions: Present value of minimum lease payments for sale-leaseback transactions accounted for using the deposit method or as a financing.
Price Risk Cash Flow Hedge Asset, at Fair Value: Fair value as of the balance sheet date of all price risk derivative assets designated as cash flow hedging instruments.
Price Risk Cash Flow Hedge Liability, at Fair Value: Fair value as of the balance sheet date of all price risk derivative liabilities designated as cash flow hedging instruments.
Price Risk Derivative Instruments Not Designated as Hedging Instruments Asset, at Fair Value: Fair value as of the balance sheet date of all price risk derivative assets not designated as hedging instruments.
Price Risk Fair Value Hedge Asset, at Fair Value: Fair value as of the balance sheet date of all price risk derivative assets designated as fair value hedging instruments.
Price Risk Fair Value Hedge Liability, at Fair Value: Fair value as of the balance sheet date of all price risk derivative liabilities designated as fair value hedging instruments.
Principal Amount Outstanding of Loans Held-in-portfolio: This is the result of the principal amount outstanding of total loans managed or securitized less securitized loans and loans that are in the process of being securitized.
Principal Amount Outstanding on Loans Held-for-sale or Securitization or Asset-backed Financing Arrangement: This is the principal amount outstanding for loans which are in the process of being securitized as of the date of the statement of financial position (across all types of loans).
Principal Amount Outstanding on Loans Securitized or Asset-backed Financing Arrangement: This is the principal amount outstanding for securitized loans only (across all types of loans).
Proceeds from Bonds Transferred from Other Federal Home Loan Banks: Amount of cash inflow from transfers and assumptions of primary liability for consolidated obligations of another Federal Home Loan Bank (FHLBank).
Proceeds from Collection of Retained Interest in Securitized Receivables: The cash inflow from the collection of a retained interest in a receivable securitized via a structured process whereby interests in loans and other receivables are packaged, underwritten, and sold in the form of asset-backed securities.
Proceeds from Customers: Cash receipts from customers during the current period which are usually for sales of goods and services.
Proceeds from Customers for Progress Payments: Cash received from customers as progress payments on projects that have been partially completed.
Proceeds from Debt, Maturing in More than Three Months: The cash inflow from a borrowing having initial term of repayment of more than three months. Includes proceeds from long-term and short-term debt.
Proceeds from Delayed Tax Exempt Exchange: Cash inflow related to a property which is traded for the promise to provide a replacement like-kind property in the near future also known as a tax deferred exempt exchange.
Proceeds from Deposits Applied to Debt Retirements: Cash inflow received during the period as a deposit on account for application (deposits to retire or pay down) against an amount of debt owed to the entity.
Proceeds from Distribution of Restricted Cash from Pollution Control Bond: The cash inflow from amounts received from distributions of restricted cash from pollution control bond, which is a debt security issued by a state, certain agencies or authorities, a local government, or development corporation to finance the construction of air- or water-pollution control facilities or sewage or solid waste disposal facilities pursuant to federal law. The bonds are backed by the credit of the beneficiary of the financing rather than the credit of the issuer.
Proceeds from Financing Revenue Received under Leases: Financing revenue received under leases during the current period by an entity that provides financial services.
Proceeds from Grantors: Cash received from grantors during the current period related to operating activities. This element represents receipts from a guarantor for the amount of guarantee provided.
Proceeds from Issuance of First Mortgage Bond: The cash inflow from amounts received from a long-term debt instrument secured by a first mortgage deed of trust, containing a pledge of real property. The lender has the highest claim on the property in case of default.
Proceeds from Issuance of Mandatory Redeemable Capital Securities: The cash inflow from issuance of an equity security that embodies an unconditional obligation requiring the issuer to redeem the security by transferring the assets at a specified or determinable date (or dates) that is (or are) initially more than one year (or the normal operating cycle, if longer) from the issuance date, or upon an event that is certain to occur beyond one year (or the normal operating cycle, if longer) from the issuance date.
Proceeds from Issuance of Secured Tax Exempt Debt: The cash inflow from amounts received from issuance of long-term tax exempt debt that is wholly or partially secured by collateral.
Proceeds from Issuance of Unsecured Tax Exempt Debt: The cash inflow from the issuance of long-term tax exempt debt that is not secured by collateral.
Proceeds from Leases Held-for-investment: The cash inflow from the sale of a lease held for investment, which may be a lease of real estate, equipment or other fixed assets for a specified time in exchange for payment, usually in the form of rent.
Proceeds from Maturities, Prepayments and Calls of Long-term Investments: The cash inflow from maturities, prepayments, calls and collections of all investments, including securities and other assets, having ready marketability and intended by management to be liquidated, if necessary, beyond the current operating cycle.
Proceeds from Maturities, Repayments and Calls of Trading Securities Held-for-investment: The cash inflow associated with maturities (principal being due), repayments and calls (payments before maturities) of securities classified as trading securities and held for investment purposes. Excludes proceeds from trading securities purchased and held principally for the purpose of selling them in the near term (thus held for only a short period of time).
Proceeds from Mortgage Deposits: Cash inflow received in association with a commitment to issue a mortgage.
Proceeds from Nuclear Fuel: Cash inflow resulting from the sale of any material that is commonly used in the generation of nuclear energy.
Proceeds from Pollution Control Bond: The cash inflow from amounts received from a long-term debt security issued by a state, certain agencies or authorities, a local government, or development corporation to finance the construction of air- or water-pollution control facilities or sewage or solid waste disposal facilities pursuant to federal law. The bonds are backed by the credit of the beneficiary of the financing rather than the credit of the issuer.
Proceeds from Refunds from Suppliers of Material: Cash received for refunds from suppliers during the current period. This element includes refunds from suppliers of materials; it excludes refunds from providers of fixed assets.
Proceeds from Removal Costs: Cash inflow resulting from recoveries, by any means, against the cost of disposing of plant, whether by demolishing, dismantling, abandoning, sale, and so forth during the period.
Proceeds from Sale and Collection of Finance Receivables: The cash inflow associated with the sale or collection of receivables arising from the financing of goods and services.
Proceeds from Sale and Collection of Lease Receivables: The cash inflow associated with the sale or collection 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.
Proceeds from Sale and Collection of Loans Receivable: The cash inflow associated with the sale and collection of loans receivables arising from the financing of goods and services.
Proceeds from Sale and Collection of Other Receivables: Amount of cash inflow from the sale and collection of receivables classified as other.
Proceeds from Sale, Maturity and Collection of Long-term Investments: The cash inflow from sales, maturities, prepayments, calls and collections of all investments, including securities and other assets, having ready marketability and intended by management to be liquidated, if necessary, beyond the current operating cycle.
Proceeds from Sale of Flight Equipment: Cash received from sales of long-lived depreciable flight assets, including owned aircraft or capital improvements.
Proceeds from Sale of Furniture and Fixtures: The cash inflow from sale of furniture and fixtures.
Proceeds from Sale of Insurance Investments: The cash inflow associated with the sale of insurance policy investment assets during the period.
Proceeds from Sale of Interest in Corporate Unit: The cash inflow resulting from the sale of an interest in a corporate unit during the period.
Proceeds from Sale of Land Held-for-use: The cash inflow from the sale of land held for use; excludes sales of land held as inventory or investments.
Proceeds from Sale of Loans and Leases Held-for-investment: The net cash inflow from (a) sales of loans held-for-investment, (b) sales of leases held-for-investment, and (c) both. Includes proceeds from securitizations of loans.
Proceeds from Sale of Water Systems: The cash inflow from sale of a facility and equipment that provides water supply which includes wells, reservoirs, pumping stations, and control facilities.
Proceeds from Sale of Wholly Owned Real Estate and Real Estate Acquired in Settlement of Loans: The cash inflow from proceeds From Sales of Wholly Owned Real Estate and Real Estate Acquired in Settlement of Loans.
Proceeds from Securitizations of Consumer Loans: The cash inflow from the securitization of receivables for loans to consumers. Securitization is the structured process whereby interests in loans and other receivables are packaged, underwritten, and sold in the form of asset-backed securities.
Proceeds from Securitizations of Loans Held-for-investment: The cash inflow from the securitization of loans held for investment. Securitization is the structured process whereby interests in loans and other receivables are packaged, underwritten, and sold in the form of asset-backed securities.
Proceeds from Short-term Debt, Maturing in Three Months or Less: The cash inflow from a borrowing having initial term of repayment within three months.
Proceeds of Other Loans and Leases Held-for-investment: Amount of cash inflow from loans and leases held-for-investment, classified as other.
Production Costs, Cumulative: The capitalized costs incurred (excluded from amortization), as of the date of the balance sheet, to operate and maintain wells and related equipment and facilities, including depreciation and applicable operating costs of support equipment and facilities and other costs of operating and maintaining those wells and related equipment and facilities. They become part of the cost of oil and gas produced. Examples of production costs (sometimes called lifting costs) are: costs of labor to operate the wells and related equipment and facilities; repairs and maintenance; materials, supplies, and fuel consumed and supplies utilized in operating the wells and related equipment and facilities; property taxes and insurance applicable to proved properties and wells and related equipment and facilities; severance taxes; some support equipment or facilities may serve two or more oil and gas producing activities and may also serve transportation, refining, and marketing activities. To the extent that the support equipment and facilities are used in oil and gas producing activities, their depreciation and applicable operating costs become exploration, development or production costs, as appropriate. Depreciation, depletion, and amortization of capitalized acquisition, exploration, and development costs are not production costs but also become part of the cost of oil and gas produced along with production (lifting) costs identified above.
Product Liability Contingency, Third Party Recovery: Amount of the estimated recovery from third parties recorded in the period pertaining to product liability damages from specified products.
Product Liability Contingency, Third Party Recovery, Percentage: Percentage of the estimated recovery from third parties recorded in the period pertaining to product liability damages from specified products.
Standard and Extended Product Warranty Accrual: Carrying value as of the balance sheet date of obligations incurred through that date and payable for estimated claims under standard and extended warranty protection rights granted to customers.
Product Warranty Accrual, Current: Carrying value as of the balance sheet date of obligations incurred through that date and payable for estimated claims under standard and extended warranty protection rights granted to customers. For classified balance sheets, represents the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Pro Forma Weighted Average Shares Outstanding, Diluted: The weighted average number of shares or units and dilutive common stock or unit equivalents outstanding in the calculation of proforma diluted earnings per share (earnings per unit), which is commonly presented in initial public offerings based on the terms of the offering.
Projects that have Exploratory Well Costs that have been Capitalized for Period Greater than One Year, Number of Projects: The number of projects for which exploratory well costs have been capitalized for a period of greater than one year after the completion of drilling.
Property, Plant and Equipment, Number of Aircraft Sold: The number of aircraft sold by the entity during the period.
Property, Plant, and Equipment, Owned, Gross: Gross amount of long-lived, depreciable flight assets owned by the entity and used in the entity's principle business operations (owned aircraft and capitalized improvements) and capitalized assets classified as property, plant and equipment that are owned by the entity. Excludes assets subject to a capital lease.
Property, Plant, and Equipment, Owned, Net: The net amount of long-lived, depreciable flight assets owned by the entity and used in the entity's principle business operations (owned aircraft and capitalized improvements) and capitalized assets classified as property, plant and equipment that are owned by the entity. Excludes assets subject to a capital lease.
Property, Plant, and Equipment, Salvage Value: The estimated or actual value of the asset at the end of its useful life or when it is no longer serviceable (cannot be used for its original purpose).
Property, Plant and Equipment, Salvage Value, Percentage: Stated as a percentage, the estimated or actual value of the asset at the end of its useful life or when it is no longer serviceable (cannot be used for its original purpose) divided by its [historical] capitalized cost.
Property Subject to or Available for Operating Lease, Number of Units: The number of units (items of property) under operating lease arrangements.
Proved Oil and Gas Property, Successful Effort Method: Oil and Gas properties with proved reserves under the successful effort method.
Public Utilities, Allowance for Funds Used During Construction, Rate: Effective rate, including composite rate, of cost of financing additions to qualifying regulated assets, commonly called allowance for funds used during construction.
Public Utilities, Amount of Allowance for Earnings on Equity Capitalized for Rate Making Purposes: Discloses the amount of any allowance for earnings on shareholders' investment capitalized for rate making purposes but not for the financial statements.
Public Utilities, Property, Plant and Equipment, Amount of Construction Work in Process Included in Rate Base: Discloses the amount of construction work in process that is included in the rate making process at period end.
Public Utilities, Property, Plant and Equipment, Amount of Disallowed Costs for Recently Completed Plant: Amount of disallowed costs for rate making purposes for recently completed plants in regulated industries.
Public Utilities, Property, Plant and Equipment, Amount of Interest Incurred on Intermediary Debt for Electric Utility Plant Construction: Amount of interest cost incurred for plant construction by an electric utility using a construction intermediary.
Public Utilities, Property, Plant and Equipment, Amount of Remainder of Costs of Disallowed Assets for Recently Completed Plant: The remaining amount of assets disallowed from inclusion in the rate making process pertaining to recently completed plants in regulated industries.
Public Utilities, Property, Plant and Equipment, Disclosure of Composite Depreciation Rate for Plants in Service: Composite depreciation rate for public utility plants in service.
Public Utilities, Property, Plant and Equipment, Interest Rate on Intermediary Debt for Electric Utility Plant Construction: Discloses the interest rate related to debt for plant construction for an electric utility using an intermediary for each period for which an income statement is presented.
Public Utilities, Property, Plant and Equipment, Original Cost of Intangible Utility Plants: Original cost of establishing intangible utility plants.
Public Utilities, Property, Plant and Equipment, Present Value of Regulated Asset for Plant Abandonment: The present value amount of future cost recoveries that are probable and estimable related to plant abandonment's for regulated industries.
Pump Taxes: Pump tax, commonly known as a Replenishment assessment. A charge on each acre-foot of groundwater extracted from the basin. Income from the pump taxes finances the replenishment of the basin and projects for water recycling and water quality improvements.
Real Estate Held for Development and Sale: For banks, amount of real estate assets held for development or sale by the consolidated entity.
Real Estate Held for Development and Sale, Net: For banks, amount of real estate assets held for development or sale, net of associated liabilities.
Real Estate Held for Development and Sale, Subsidiary: For banks, amount of real estate assets held for development or resale by subsidiary entities which hold such assets in the course of business.
Real Estate Insurance: A contract to provide coverage or protection in exchange for a payment or "premium". Examples of insurance protection include liability and property insurance. The entity paying the premiums for the protection will have insurance expense and possibly an asset, Prepaid Insurance (if the premiums are paid in advance).
SEC Schedule III, Real Estate, Intercompany Profits Included in Carrying Amount: Amount of intercompany profits included in the amount, before accumulated depreciation, of real estate investments for entities with a substantial portion of business acquiring and holding investment real estate.
Real Estate Inventory, Construction Materials: Carrying amount as of the balance sheet date of unprocessed goods that will be used in the course of a construction project which will become a part of the finished inventory.
Real Estate Investments, Net: Amount of real estate investments, net of accumulated depreciation, which may include the following: (1) land available-for-sale; (2) land available-for-development; (3) investments in building and building improvements; (4) tenant allowances; (5) developments in-process; (6) rental properties; (7) other real estate investments; (8) real estate joint ventures; and (9) unconsolidated real estate and other joint ventures not separately presented.
Real Estate Investment Subsidiaries, Cash and Other Assets: For banks, amount of assets of real estate investments of a financial institution which are not land, buildings, or leasehold improvements.
Real Estate Liabilities Associated with Assets Held for Development and Sale: For banks, amount of all liabilities for which a financial institution is required to include in its calculation of net investment in real estate assets held for development or sale.
Real Estate Owned, Accumulated Depreciation: Amount of accumulated depreciation for real estate owned (REO).
Real Estate Subsidiary Liabilities: For banks, amount of liabilities for which a financial institution is required to include in its calculation of net investment in real estate assets held for development or sale.
Real Estate Variable Interest Entity Borrowings: For banks, amount of liabilities in variable interest entities for which a financial institution is required to include in its calculation of net investment in real estate assets held for development or sale.
Receivable for Recovery of Import Duties, Net: Carrying amount as of the balance sheet date of tariffs due either from customers or suppliers arising from sales or purchases, or as previously overpaid to tax authorities or vendors.
Receivables, Fair Value Disclosure: Fair value portion of receivables, including, but not limited to, trade account receivables, note receivables, and loan receivables.
Receivables Held-for-sale, Amount: The face amount of all receivables that will be sold to other entities, including trade and loan receivables.
Receivables, Long-term Contracts or Programs: Amount to be collected within one year of the balance sheet date (or one operating cycle, if longer) from customers in accordance with the contractual provisions of long-term contracts or programs including amounts billed and unbilled as of the balance sheet date.
Receivables with Imputed Interest, Amortization Amount: The amount of amortization of the discount or premium on the note or receivable which was the result of the determination of present value in cash or noncash transactions, recognized in the statement of operations for the period.
Receivable with Imputed Interest, Effective Yield (Interest Rate): Yield on the receivable, on which interest has been imputed, as calculated from its issuance value or purchase price. The calculated effective interest rate considers factors such as the issued face value or price paid for the receivable, the time period between payments, and the time until maturity [full receipt] of the receivable.
Receivable with Imputed Interest, Face Amount: The principal amount of the receivable or note before consideration of the discount or premium.
Receivable with Imputed Interest, Premium: Disclosure of the unamortized amount of the premium on the note or receivable which is added to the face amount of the receivable or loan. The discount or premium is defined as the difference between the present value and the face amount.
Recorded Third-Party Environmental Recoveries, Amount: Recorded amount of the individual components comprising the asset for third-party recoveries related to environmental remediation obligations.
Recorded Third-Party Environmental Recoveries, Current: Cumulative amount of the asset for third-party recoveries related to environmental remediation obligations that is recoverable within one year of the balance sheet date.
Recorded Third-Party Environmental Recoveries, Discount: The amount of imputed interest necessary to reduce the expected aggregate undiscounted amount of the asset for third-party recoveries related to environmental remediation obligations to the present value recognized on the balance sheet (if the receivable is discounted).
Recorded Third-Party Environmental Recoveries, Discount Rate: Rate applied to the undiscounted amount of the asset for third-party recoveries related to environmental remediation obligations to arrive at the present value recorded as of the balance sheet date.
Recorded Third-Party Environmental Recoveries, Noncurrent: Cumulative amount of the asset for third-party recoveries related to environmental remediation obligations that is recoverable after one year from the balance sheet date.
Recorded Third-Party Environmental Recoveries Receivable: Carrying amount as of the balance sheet date of known and reasonably estimable amounts of recoveries from third-parties pertaining to an entity's environmental remediation obligations. An entity's balance sheet may include several assets that relate to an environmental remediation obligation. Among them are the following: a. Receivables from other potentially responsible parties that are not providing initial funding; b. anticipated recoveries from insurers; and c. anticipated recoveries from prior owners as a result of indemnification agreements.
Recorded Third-Party Environmental Recoveries, Undiscounted: Aggregate undiscounted amount of the asset for third-party recoveries related to environmental remediation obligations as of the balance sheet date.
Recorded Unconditional Purchase Obligation, Minimum Quantity Required: The minimum number of units that must be purchased, in connection with an unconditional purchase obligation that has been recognized for financial reporting purposes.
Recovery Stranded Costs: Revenue from billings to utility customers to recover what are also referred to as stranded assets or stranded investments. These are assets that formerly regulated utilities with monopolies on local service are allowed to recover during their transition to deregulated suppliers in competitive markets. Essentially, these investments are sunk costs, made by utilities under the old regulated system, which might not be recovered in a truly competitive marketplace. However, since they were valid investments at the time, the utilities are allowed to recover these costs from customers (for example, an investment in electrical generation assets that may not be recouped if customers are now allowed to purchase electricity from another utility).
Redeemable Noncontrolling Interest, Equity, Common, Fair Value: The fair value as of the reporting date of noncontrolling interests which are redeemable by the (parent) entity (1) at a fixed or determinable price on a fixed or determinable date, (2) at the option of the holder of the noncontrolling interest, or (3) upon occurrence of an event that is not solely within the control of the (parent) entity. The noncontrolling interest holder's ownership (or holders' ownership) may be in the form of common shares (regardless of class), limited partnership units (regardless of class), non-preferential membership interests, or any other form of common equity regardless of investee entity legal form.
Redeemable Noncontrolling Interest, Equity, Other, Carrying Amount: Amount of noncontrolling interests which are redeemable by the parent entity, classified as other equity.
Redeemable Noncontrolling Interest, Equity, Other, Fair Value: Fair value of noncontrolling interests which are redeemable by the parent entity and classified as other equity.
Redeemable Noncontrolling Interest, Equity, Preferred, Carrying Amount: As of the reporting date, the carrying amount of noncontrolling interests which are redeemable by the (parent) entity (1) at a fixed or determinable price on a fixed or determinable date, (2) at the option of the holder of the noncontrolling interest, or (3) upon occurrence of an event that is not solely within the control of the (parent) entity. The noncontrolling interest holder's ownership (or holders' ownership) may be in the form of preferred shares (regardless of class), preferred partnership units (regardless of class), preferential membership interests, or any other form of preferred equity regardless of investee entity legal form.
Redeemable Noncontrolling Interest, Equity, Preferred, Fair Value: The fair value as of the reporting date of noncontrolling interests which are redeemable by the (parent) entity (1) at a fixed or determinable price on a fixed or determinable date, (2) at the option of the holder of the noncontrolling interest, or (3) upon occurrence of an event that is not solely within the control of the (parent) entity. The noncontrolling interest holder's ownership (or holders' ownership) may be in the form of preferred shares (regardless of class), preferred partnership units (regardless of class), preferential membership interests, or any other form of preferred equity regardless of investee entity legal form.
Refundable Gas Costs: Gas costs of a regulated entity that are refundable through future rate adjustments. Such costs are a form of a regulatory liabilities and are expected to be refunded in less than one year through rate adjustments.
Refunds Due under Government Contracts: Amount of renegotiation refunds which have been determined to be probable and reasonably estimated at the balance sheet date.
Regulated Entity, Other Assets, Noncurrent: Total of noncurrent other assets held by public utility entities.
Regulated Operating Revenue, Electric, Non-Nuclear: The amount of regulated power revenues recognized during the period.
Regulated Operating Revenue, Field Services: The amount of regulated field services operating revenues recognized during the period.
Regulated Operating Revenue, Fossil Fuel: The amount of regulated fossil fuel operating revenues recognized during the period.
Regulated Operating Revenue, Pipelines: The amount of regulated pipeline operating revenues recognized during the period.
Regulator Expenses, Cost Assessed on Federal Home Loan Bank: Amount of fees or assessments to fund the operations of the regulator of Federal Home Loan Banks (FHLBanks).
Regulatory Assets, Current: Carrying amount as of the balance sheet date of capitalized costs of regulated entities that are expected to be recovered through revenue sources within one year or the normal operating cycle, if longer. Such costs are capitalized if they meet both of the following criteria: a. It is probable that future revenue in an amount at least equal to the capitalized cost will result from inclusion of that cost in allowable costs for rate-making purposes. b. Based on available evidence, the future revenue will be provided to permit recovery of the previously incurred cost rather than to provide for expected levels of similar future costs. If the revenue will be provided through an automatic rate-adjustment clause, this criterion requires that the regulator's intent clearly be to permit recovery of the previously incurred cost.
Regulatory Liability, Current: The amount for the individual regulatory current liability as itemized in a table of regulatory current liabilities as of the end of the period.
Reimbursement from Limited Partnership Investment: A payment from an investee, in which the investment basis has previously been reduced to zero. This amount reduces net cash used in operating activities.
Reinsurance Recoverables, Case Basis: The sum for all reinsurance arrangements of the known and estimated amount recoverable as of the balance sheet date from a given reinsurer for claims paid or incurred by the ceding insurer and associated claims settlement expenses for each reinsurance arrangement (or, the sum of all cases determined individually, probably applying different assumptions to each arrangement).
Reinsurance Recoverables, Incurred but Not Reported Claims: Estimated amount after valuation allowance of reinsurance recoverables, due from reinsurers for incurred claims not yet reported, and claims settlement expenses.
Remaining Amounts of Regulatory Assets for which No Return on Investment During Recovery Period is Provided: Remaining balance of regulatory assets for which no return on investment during recovery is provided. In some cases, a regulator may permit an enterprise to include a cost that would be charged to expense by an unregulated enterprise as an allowable cost over a period of time by amortizing that cost for rate-making purposes, but the regulator does not include the unrecovered amount in the rate base.
Repayments of Debt, Maturing in More than Three Months: The cash outflow from a repayment of a borrowing having initial term of repayment of more than three months. Includes repayments of short-term and long-term debt.
Repayments of Mandatory Redeemable Capital Securities: The cash outflow related to equity securities that embody an unconditional obligation requiring the issuer to redeem the securities by transferring the assets at a specified or determinable date (or dates) that is (or are) initially more than one year (or the normal operating cycle, if longer) from the issuance date, or upon an event that is certain to occur beyond one year (or the normal operating cycle, if longer) from the issuance date.
Repayments of Pollution Control Bond: The cash outflow from settlement of a long-term debt security issued by a state, certain agencies or authorities, a local government, or development corporation to finance the construction of air- or water-pollution control facilities or sewage or solid waste disposal facilities pursuant to federal law. The bonds are backed by the credit of the beneficiary of the financing rather than the credit of the issuer.
Repayments of Short-term Debt, Maturing in More than Three Months: The cash outflow from a repayment of 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).
Repayments of Short-term Debt, Maturing in Three Months or Less: The cash outflow from a repayment of a borrowing having initial term of repayment within three months.
Repayments of Unsecured Tax Exempt Debt: The cash outflow to repay long-term tax exempt debt that is not secured by collateral.
Replacement Reserve Escrow: This element represents those amounts set aside for the repair and replacement of real or personal property in the foreseen future. Such amount may be funded from sales revenue (for example; timeshare sales) or operating revenues; in a lump sum or installments (such as monthly); as per internal policy (for example: hotel operators), as required by contractual agreement (for example: sales contract); or by the terms of debt agreements.
Repurchase Agreements, Interest Expense Amount: This is the amount of interest expense incurred during the reporting period as a result of repurchase agreements.
Research and Development Arrangement, Contract to Perform for Others, Compensation Earned: The amount of compensation earned (contract income) under a research and development arrangement accounted for as a contract to perform research and development for others.
Research and Development Arrangement, Contract to Perform for Others, Costs Incurred, Gross: The amount of costs incurred under a research and development arrangement accounted for as a contract to perform research and development for others.
Research and Development Arrangement with Federal Government, Costs Incurred, Net: The net amount of research and development costs incurred for a fixed-price, best-efforts research and development cost-sharing arrangement with the Federal Government.
Research and Development Arrangement with Federal Government, Customer Funding to Offset Costs Incurred: The amount of customer funding recorded as an offset to costs incurred for a fixed-price, best-efforts research and development cost-sharing arrangement with the Federal Government.
Research and Development in Process: The amount of purchased research and development assets that are acquired in a business combination have no alternative future use and are therefore written off in the period of acquisition.
Resell Agreements, Period End Amounts Excluding Effects of Agreements Reported Net by Counterparty: This is the total amount of resale agreements as of the reporting date. This is a gross amount (does not net agreement amounts by counterparty).
Restricted Cash and Investments: Cash and investments whose use in whole or in part is restricted for the long-term, generally by contractual agreements or regulatory requirements. For use in an unclassified balance sheet.
Restricted Cash and Investments, Current: The current cash, cash equivalents and investments that are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. Includes current cash equivalents and investments that are similarly restricted as to withdrawal, usage or disposal.
Restricted Cash and Investments, Noncurrent: The noncurrent cash, cash equivalents and investments that is restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits classified as long-term; that is not expected to be released from such existing restrictions within one year of the balance sheet date or operating cycle, whichever is longer. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. Includes noncurrent cash equivalents and investments that are similarly restricted as to withdrawal, usage or disposal.
Restricted Investments: Investments which are not defined as or included in marketable (debt, equity, or other) securities whose use is restricted in whole or in part, generally by contractual agreements or regulatory requirements. For use in an unclassified balance sheet.
Restricted Investments, Noncurrent: This element represents the noncurrent portion of investments which are not defined as or included in marketable (debt, equity, or other) securities that are pledged or subject to withdrawal restrictions.
Restructuring and Related Cost, Expected Number of Positions Eliminated: The expected number of positions to be eliminated as a result of restructuring activities.
Restructuring and Related Cost, Number of Positions Eliminated: The number of positions eliminated during the period as a result of restructuring activities.
Restructuring and Related Cost, Number of Positions Eliminated, Inception to Date: The number of positions eliminated as of the balance sheet date since inception of the restructuring plan(s).
Restructuring and Related Cost, Number of Positions Eliminated, Inception to Date Percent: Percentage of the total number of positions eliminated as of the balance sheet date since inception of the restructuring plan(s).
Restructuring and Related Cost, Number of Positions Eliminated, Period Percent: The number of positions eliminated during the period as a percentage of total positions eliminated during the period in connection with the restructuring plan(s).
Restructuring Reserve, Noncurrent: Carrying amount as of the balance sheet date of known and estimated costs associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, which are expected to be paid after one year or beyond the next operating cycle, if longer. Costs of such activities include those for one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, and costs associated with an ongoing benefit arrangement, but excludes costs associated with the retirement of a long-lived asset.
Retail Land Sales, Delinquent Accounts Receivable: Amount of accounts receivable that are delinquent at the end of the reporting period.
Retail Land Sales, Deposit Method, Deposit Received: This element represents the amount of deposit received in a retail land sale transaction accounted for under the deposit method.
Retail Land Sales, Deposit Method, Property Carrying Value: This element represents the carrying value, net of accumulated deprecation, as of the date of the statement of financial position of a property sold during the reporting period, but which sale is accounted for under the deposit method and, therefore, which property continues to be included in the statement of financial position.
Retail Land Sales, Estimated Cost of Major Improvements: The estimated total cost of expenditures for improvements in each major area from which sales are being made for the five years following the date of the accounting period.
Retail Land Sales, Estimated Cost of Major Improvements, Fifth Year: The estimated cost of expenditures for improvements for each major area from which sales are being made for the fifth year following the balance sheet date.
Retail Land Sales, Estimated Cost of Major Improvements, First Year: The estimated cost of expenditures for improvements for each major area from which sales are being made for the first year following the balance sheet date.
Retail Land Sales, Estimated Cost of Major Improvements, Fourth Year: The estimated cost of expenditures for improvements for each major area from which sales are being made for the fourth year following the balance sheet date.
Retail Land Sales, Estimated Cost of Major Improvements, Second Year: The estimated cost of expenditures for improvements for each major area from which sales are being made for the second year following the balance sheet date.
Retail Land Sales, Estimated Cost of Major Improvements, Third Year: The estimated cost of expenditures for improvements for each major area from which sales are being made for the third year following the balance sheet date.
Retail Land Sales, Installment Method, Gross Profit, Deferred: Amount of deferred gross profit, realized on retail land sale transaction accounted for under the installment method.
Retail Land Sales, Installment Method, Sales Value: Amount of sales related to retail land transactions accounted for under the installment method.
Retail Land Sales, Installment Method, Cost of Sales: Cost of sales related to retail land sales transactions accounted for under the installment method.
Retail Land Sales, Liability for Improvements: Carrying amount as of the balance sheet date of the liability for the obligation to provide retail land sale buyers with improvements.
Retail Land Sales, Maturity of Accounts Receivable, Year Five: Amount of accounts receivable from retail land sales to be collected 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.