KirkHan/XBRL_Terminology huggingface dataset:
Secured Debt, Current: Carrying value as of the balance sheet date of the portion of long-term, collateralized debt obligations due within one year or the operating cycle, if longer. Such obligations include mortgage loans, chattel loans, and any other borrowings secured by assets of the borrower.
Inventory, LIFO Reserve: Amount by which inventory stated at last-in first-out (LIFO) is less than (in excess of) inventory stated at other inventory cost methods.
Payments to Acquire Businesses and Interest in Affiliates: The cash outflow associated with the acquisition of a controlling interest in another entity or an entity that is related to it but not strictly controlled (for example, an unconsolidated subsidiary, affiliate, joint venture or equity method investment).
Financing Receivable, Recorded Investment, Nonaccrual Status: Recorded investment in financing receivables that are on nonaccrual status as of the balance sheet date.
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value: This item represents the aggregate fair value of investments in debt and equity securities categorized neither as held-to-maturity nor trading securities that have been in a continuous unrealized loss position for less than twelve months.
Selling and Marketing Expense: The aggregate total amount of expenses directly related to the marketing or selling of products or services.
Long-term Debt, Excluding Current Maturities: Amount after unamortized (discount) premium and debt issuance costs of long-term debt classified as noncurrent and excluding amounts to be repaid within one year or the normal operating cycle, if longer. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.
Proceeds from Divestiture of Interest in Consolidated Subsidiaries: The cash inflow associated with the deconsolidation of a previously consolidated subsidiary or the sale of investment in consolidated subsidiaries (generally greater than 50 percent).
Deferred Tax Assets, Net, Noncurrent: Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting and classified as noncurrent.
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross: Gross number of share options (or share units) granted during the period.
Defined Benefit Plan, Contributions by Employer: Amount of contributions made by the employer to defined benefit plans.
Financing Receivable, Allowance for Credit Losses, Collectively Evaluated for Impairment: The valuation allowance for financing receivables that are expected to be uncollectible that were collectively evaluated for impairment.
Payments to Fund Long-term Loans to Related Parties: The cash outflow associated with extending a long-term loan to a related party. Alternate caption: Payments for Advances to Affiliates.
Legal Fees: The amount of expense provided in the period for legal costs incurred on or before the balance sheet date pertaining to resolved, pending or threatened litigation, including arbitration and mediation proceedings.
Payments to Acquire Other Productive Assets: Amount of cash outflow for the purchase of or improvements to tangible or intangible assets, used to produce goods or deliver services, classified as other.
Payments to Acquire Short-term Investments: The cash outflow for securities or other assets acquired, which qualify for treatment as an investing activity and are to be liquidated, if necessary, within the current operating cycle. Includes cash flows from securities classified as trading securities that were acquired for reasons other than sale in the short-term.
Deferred Tax Assets, Tax Deferred Expense, Other: Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences from provisions, reserves, allowances, and accruals, classified as other.
Impairment of Intangible Assets (Excluding Goodwill): The amount of impairment loss recognized in the period resulting from the write-down of the carrying amount of an intangible asset (excluding goodwill) to fair value.
Weighted Average Number of Shares, Employee Stock Ownership Plan Shares Not Committed to be Released: Number of employee stock ownership plan (ESOP) shares that have not been committed to be released determined by relating the portion of time within a reporting period that these shares have been outstanding to the total time in that period.
Deferred Tax Liabilities, Deferred Expense: Amount of deferred tax liability attributable to taxable temporary differences from capitalized costs.
Payments to Acquire Other Investments: Amount of cash outflow to acquire investments classified as other.
Standard and Extended Product Warranty Accrual, Increase for Warranties Issued: Amount of increase in the standard and extended product warranty accrual from warranties issued.
SEC Schedule III, Real Estate, Cost of Real Estate Sold: Amount of real estate investments sold for entities with a substantial portion of business acquiring and holding investment real estate.
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number: Number of options outstanding, including both vested and non-vested options.
Accounts Receivable, Net, Current: Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.
Accumulated Distributions in Excess of Net Income: The amount as of the balance sheet date by which cumulative distributions to shareholders (or partners) exceed retained earnings (or accumulated earnings).
Available-for-sale Securities: Amount of investment in debt and equity securities categorized neither as held-to-maturity nor trading.
Fair Value of Assets Acquired: The fair value of assets acquired in noncash investing or financing activities.
Payments of Ordinary Dividends, Noncontrolling Interest: Amount of cash outflow in the form of ordinary dividends provided by the non-wholly owned subsidiary to noncontrolling interests.
Equity Method Investment, Summarized Financial Information, Cost of Sales: The amount of the cost of sales reported by an equity method investment of the entity.
Paid-in-Kind Interest: Interest paid other than in cash for example by issuing additional debt securities. As a noncash item, it is added to net income when calculating cash provided by or used in operations using the indirect method.
SEC Schedule III, Real Estate Accumulated Depreciation, Real Estate Sold: Amount of decrease to accumulated depreciation for real estate investments sold for entities with a substantial portion of business acquiring and holding investment real estate.
Write off of Deferred Debt Issuance Cost: Write-off of amounts previously capitalized as debt issuance cost in an extinguishment of debt.
Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Accrued Liabilities: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from accrued liabilities.
Deferred Tax Liabilities, Other Comprehensive Income: Amount of deferred tax liability attributable to taxable temporary differences from unrealized gains in other comprehensive income.
Preferred Stock, Amount of Preferred Dividends in Arrears: Aggregate amount of cumulative preferred dividends in arrears.
Costs and Expenses, Related Party: Costs of sales and operating expenses for the period incurred from transactions with related parties.
Deferred Tax Liabilities, Goodwill and Intangible Assets: Amount of deferred tax liability attributable to taxable temporary differences from intangible assets including goodwill.
Exploration Expense: Exploration expenses (including prospecting) related to oil and gas producing entities and would be included in operating expenses of that entity. Costs incurred in identifying areas that may warrant examination and in examining specific areas that are considered to have prospects of containing oil and gas reserves, including costs of drilling exploratory wells and exploratory-type stratigraphic test wells. Exploration costs may be incurred both before acquiring the related property (sometimes referred to in part as prospecting costs) and after acquiring the property. Principal types of exploration costs, which include depreciation and applicable operating costs of support equipment and facilities and other costs of exploration activities, are: (i) Costs of topographical, geographical and geophysical studies, rights of access to properties to conduct those studies, and salaries and other expenses of geologists, geophysical crews, and others conducting those studies. Collectively, these are sometimes referred to as geological and geophysical or "G&G" costs. (ii) Costs of carrying and retaining undeveloped properties, such as delay rentals, ad valorem taxes on properties, legal costs for title defense, and the maintenance of land and lease records. (iii) Dry hole contributions and bottom hole contributions. (iv) Costs of drilling and equipping exploratory wells. (v) Costs of drilling exploratory-type stratigraphic test wells.
Effective Income Tax Rate Reconciliation, Tax Credit, Investment, Amount: Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to investment tax credit.
Effective Income Tax Rate Reconciliation, Tax Credit, Other, Amount: Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other tax credits.
Proceeds from Income Tax Refunds: The amount of cash received during the period as refunds for the overpayment of taxes.
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles: The amount of identifiable intangible assets recognized as of the acquisition date.
Convertible Debt, Current: The portion of the carrying value of long-term convertible debt as of the balance sheet date that is scheduled to be repaid within one year or in the normal operating cycle if longer. Convertible debt is a financial instrument which 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.
Derivative Instruments Not Designated as Hedging Instruments, Loss: Amount of realized and unrealized loss of derivative instruments not designated or qualifying as hedging instruments.
Inventory, Net: Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.
Proceeds from Divestiture of Businesses: The cash inflow associated with the amount received from the sale of a portion of the company's business, for example a segment, division, branch or other business, during the period.
Restricted Stock or Unit Expense: The noncash expense that represents the cost of restricted stock or unit distributed to employees as compensation.
Other Asset Impairment Charges: The charge against earnings resulting from the write down of long lived assets other than goodwill due to the difference between the carrying value and lower fair value.
Payments of Loan Costs: The cash outflow for loan origination associated cost which is usually collected through escrow.
Proceeds from Collection of Finance Receivables: The cash inflow associated with the collection of receivables arising from the financing of goods and services.
Royalty Expense: Amount of expense related to royalty payments under a contractual arrangement such as payment for mineral and drilling rights and use of technology or intellectual property.
Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value: This item represents the aggregate fair value of investments in debt and equity securities categorized neither as held-to-maturity nor trading securities that have been in a continuous unrealized loss position for twelve months or longer.
Stock Issued During Period, Value, Purchase of Assets: Value of shares of stock issued during the period as part of a transaction to acquire assets that do not qualify as a business combination.
Unrecognized Tax Benefits, Increase Resulting from Settlements with Taxing Authorities: Amount of increase in unrecognized tax benefits resulting from settlements with taxing authorities.
Common Stock, Value, Issued: Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.
Deferred Revenue: Amount of deferred revenue as of balance sheet date. Deferred revenue represents collections of cash or other assets related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.
Interest Payable: Amount of interest payable on debt, including, but not limited to, trade payables.
Interest Rate Cash Flow Hedge Liability at Fair Value: Fair value as of the balance sheet date of all interest rate derivative liabilities designated as cash flow hedging instruments.
Long-term Debt, Fair Value: The fair value amount of long-term debt whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission.
Payments for Origination of Mortgage Loans Held-for-sale: The amount of cash paid for the origination of mortgages that are held for sale.
Payments to Acquire Additional Interest in Subsidiaries: The cash outflow associated with the purchase of noncontrolling interest during the period.
Payments to Acquire Mining Assets: The cash outflow from the purchase of mining and mining related assets during the period.
Interest Expense, Debt, Excluding Amortization: Represents the portion of interest incurred in the period on debt arrangements that was charged against earnings, excluding amortization of debt discount (premium) and financing costs.
Operating Leases, Rent Expense: Amount of rent expense incurred for leased assets, including but not limited to, furniture and equipment, that is not directly or indirectly associated with the manufacture, sale or creation of a product or product line.
Treasury Stock, Shares: Number of common and preferred shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends.
Accrued Liabilities, Current: Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Accrued Liabilities, Fair Value Disclosure: Fair value portion of accrued expenses.
Allowance for Loan and Lease Losses, Loans Acquired: Amount of addition to allowance reserve for credit loss arising from purchase of loan and lease portfolios.
Asset Retirement Obligation: The carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.
Stock Issued During Period, Value, Share-based Compensation, Gross: Gross value of stock (or other type of equity) issued during the period as a result of any equity-based compensation plan other than an employee stock ownership plan (ESOP). Stock issued could result from the issuance of restricted stock, the exercise of stock options, stock issued under employee stock purchase plans, and/or other employee benefit plans.
Income Taxes Receivable, Current: Carrying amount due within one year of the balance sheet date (or one operating cycle, if longer) from tax authorities as of the balance sheet date representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes.
Payments for Repurchase of Equity: The cash outflow to reacquire common and preferred stock.
Payments to Explore and Develop Oil and Gas Properties: The cash outflow for exploration and development of oil and gas properties. It includes cash payments related to development of oil and gas wells drilled at previously untested geologic structures (to determine the presence of oil or gas) and wells drilled at sites where the presence of oil or gas has already been established (to extract the oil or gas).
Accounts Payable, Related Parties, Current: Amount for accounts payable to related parties. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Notes Payable, Related Parties, Current: The amount for notes payable (written promise to pay), due to related parties. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Origination of Notes Receivable from Related Parties: The cash outflow for a loan, supported by a promissory note, granted to related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth.
Prepaid Expense and Other Assets, Current: Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.
Repayments of Long-term Lines of Credit: The cash outflow for the settlement of obligation drawn from a contractual arrangement with the lender, including letter of credit, standby letter of credit and revolving credit arrangements, under which borrowings can be made up to a specific amount at any point in time with maturities due beyond one year or the operating cycle, if longer.
Capital Lease Obligations Incurred: The increase during the period in capital lease obligations due to entering into new capital leases.
Deferred Policy Acquisition Costs: Net amount of deferred policy acquisition costs capitalized on contracts remaining in force as of the balance sheet date.
Due from Affiliate, Current: Amount of receivables due from an entity that is affiliated with the reporting entity by means of direct or indirect ownership, due within 1 year (or 1 business cycle).
Due to Related Parties, Noncurrent: Portion of the carrying amount as of the balance sheet date of obligations due all related parties that is payable after one year or beyond the normal operating cycle if longer.
Loans Receivable, Fair Value Disclosure: Fair value portion of loan receivable, including, but not limited to, mortgage loans held for investment, finance receivables held for investment, policy loans on insurance contracts.
Repayments of Debt and Capital Lease Obligations: The cash outflow during the period from the repayment of aggregate short-term and long-term debt and payment of capital lease obligations.
Convertible Debt: Including the current and noncurrent portions, carrying amount of debt identified as being convertible into another form of financial instrument (typically the entity's common stock) as of the balance sheet date, which originally required full repayment more than twelve months after issuance or greater than the normal operating cycle of the company.
Deferred Tax Assets, Derivative Instruments: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from derivative instruments.
Deferred Tax Liabilities, Unrealized Gains on Trading Securities: Amount of deferred tax liability attributable to taxable temporary differences from unrealized gains on trading securities.
Incremental Common Shares Attributable to Participating Nonvested Shares with Non-forfeitable Dividend Rights: This element represents nonvested share-based payment awards that contain non-forfeitable rights to dividends or dividend equivalents (whether paid or unpaid). Basic and dilutive earnings per share are generally disclosed for such shares using the two-class method.
Financing Receivable, Gross: Amount representing an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date. Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. Excludes amounts related to receivables held-for-sale.
Selling Expense: Expenses recognized in the period that are directly related to the selling and distribution of products or services.
Deferred Tax Assets, Gross, Noncurrent: Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences and carryforwards, classified as noncurrent.
Direct Costs of Leased and Rented Property or Equipment: Amount of expense incurred and directly related to generating revenue from leased and rented property or equipment.
Equity Method Investment, Summarized Financial Information, Current Liabilities: The amount of current liabilities reported by an equity method investment of the entity.
Payment of Financing and Stock Issuance Costs: The total of the cash outflow during the period which has been paid to third parties in connection with debt origination, which will be amortized over the remaining maturity period of the associated long-term debt and the cost incurred directly for the issuance of equity securities.
Payments for Capital Improvements: The cash outflow for acquisition of or capital improvements to properties held for investment (operating, managed, leased) or for use.
Proceeds from Collection of Notes Receivable: The cash inflow associated with principal collections from a borrowing supported by a written promise to pay an obligation.
Tax Credit Carryforward, Valuation Allowance: Amount of valuation allowance pertaining to the deferred tax asset representing potential future taxable deductions from tax credit carryforwards for which it is more likely than not that a tax benefit will not be realized.
Taxes Payable, Current: Carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Capitalized Computer Software, Accumulated Amortization: For each balance sheet presented, the amount of accumulated amortization for capitalized computer software costs.
Capital Leases, Lessee Balance Sheet, Assets by Major Class, Accumulated Depreciation: The total charge for the use of long-lived depreciable assets subject to a lease meeting the criteria for capitalization.
Debt Related Commitment Fees and Debt Issuance Costs: Represents the charge against earnings during the period for commitment fees and debt issuance expenses.
Proceeds from Insurance Settlement, Operating Activities: The cash inflow from the amounts received by the insured under the terms of an insurance contract settlement. This element pertains only to insurance proceeds related to operating activities. It excludes insurance settlements classified as investing cash flows, for example, insurance settlements related to fixed assets.
Deferred Compensation Liability, Current: Aggregate carrying value as of the balance sheet date of the liabilities for all deferred compensation arrangements payable within one year (or the operating cycle, if longer). Represents currently earned compensation under compensation arrangements that is not actually paid until a later date.
Noncash or Part Noncash Acquisition, Other Liabilities Assumed: Amount of liabilities, classified as other, assumed in acquiring a business or in consideration for an asset received in a noncash or part noncash acquisition.
Other Significant Noncash Transaction, Value of Consideration Received: The value of the noncash (or part noncash) consideration received in a transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of a transaction not resulting in cash receipts or cash payments in the period.
Payments to Acquire Interest in Joint Venture: The cash outflow associated with the investment in or advances to an entity in which the reporting entity shares control of the entity with another party or group.
Proceeds from Sale of Equity Method Investments: The cash inflow associated with the sale of equity method investments, which are investments in joint ventures and entities in which the entity has an equity ownership interest normally of 20 to 50 percent and exercises significant influence.
Deferred Tax Assets, Deferred Income: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from deferred income.
Defined Benefit Pension Plan, Liabilities: This represents the entire liability recognized in the balance sheet that is associated with the defined benefit pension plans.
Due from Related Parties, Noncurrent: Aggregate amount of receivables to be collected from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth, at the financial statement date. which are usually due after one year (or one business cycle).
Financing Interest Expense: This element represents interest incurred for borrowed money which was used to produce goods or render services.
Insurance Recoveries: The amount recovered from insurance. These recoveries reduce costs and losses that are reported as a separate line item under operating expenses.
Payments for Merger Related Costs: The amount of cash paid during the reporting period for charges associated with the mergers.
Proceeds from Sale of Treasury Stock: The cash inflow from the issuance of an equity stock that has been previously reacquired by the entity.
Other than Temporary Impairment, Credit Losses Recognized in Earnings, Credit Losses on Debt Securities Held: The cumulative amount of credit losses recognized in earnings related to debt securities held for which a portion of an other than temporary impairment (OTTI) was recognized in other comprehensive income (a component of shareholders' equity).
Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Loss, before Tax, Portion Attributable to Parent: Amount before tax of other than temporary impairment loss (OTTI) on investments in available-for-sale and held-to-maturity debt securities, recognized in other comprehensive loss and attributable to parent entity.
Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Loss, Net of Tax, Portion Attributable to Parent: Amount after tax of other than temporary impairment loss (OTTI) on investments in available-for-sale and held-to-maturity debt securities, recognized in other comprehensive loss and attributable to parent entity.
Derivative Liability, Notional Amount: Nominal or face amount used to calculate payments on the derivative liability.
Other than Temporary Impairment Loss, Investments, Portion in Other Comprehensive Loss, before Tax, Portion Attributable to Parent, 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 parent entity.
Other than Temporary Impairment, Credit Losses Recognized in Earnings, Reductions, Securities Sold: This item represents reductions in the cumulative amount of credit losses recognized in earnings for an other than temporary impairment (OTTI) of a debt security because of the sale of impaired securities during the period.
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value: Fair value as of the balance sheet date of derivative instrument not designated as hedging instrument and classified as an asset.
Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Loss, Tax, Portion Attributable to Parent: Amount of tax (expense) benefit of other than temporary impairment loss (OTTI) on investments in available-for-sale and held-to-maturity debt securities, recognized in other comprehensive loss and attributable to parent entity.
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net: The amount of other than temporary impairment (OTTI) losses on equity securities, OTTI related to credit losses on debt securities, and OTTI losses on debt securities when the entity intends to sell the securities or it is more likely than not that the entity will be required to sell the securities before recovery of its amortized cost basis. Additionally, this item includes OTTI losses recognized during the period on investments accounted for under the cost method of accounting.
Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Loss, Net of Tax, Including Portion Attributable to Noncontrolling Interest, Available-for-sale Securities: Amount after tax of other than temporary impairment (OTTI) loss on investment in available-for-sale debt security, recognized in other comprehensive loss.
Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Loss, Net of Tax, Portion Attributable to Parent, Available-for-sale Securities: Amount after tax of other than temporary impairment (OTTI) on investment in available-for-sale debt security, recognized in other comprehensive loss, attributable to parent entity.
Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Loss, Tax, Portion Attributable to Parent, Available-for-sale Securities: Amount of tax (expense) benefit of other than temporary impairment (OTTI) on investment in available-for-sale debt security, recognized in other comprehensive loss, attributable to the parent entity.
Other than Temporary Impairment, Credit Losses Recognized in Earnings, Additions, Additional Credit Losses: This item represents an increase to the cumulative amount of credit losses recognized in earnings for an other than temporary impairment (OTTI) of a debt security held for which a previous OTTI was recognized and the investor does not intend to sell the debt security and it is not more likely than not that the investor will be required to sell the debt security before recovery of its amortized cost basis.
Other than Temporary Impairment Losses, Investments, Available-for-sale Securities: The amount by which the fair value of an investment in debt and equity securities categorized as Available-for-sale is less than the amortized cost basis or carrying amount of that investment at the balance sheet date and the decline in fair value is deemed to be other than temporary, before considering whether or not such amount is recognized in earnings or other comprehensive income.
Financial Instruments, Owned, Derivatives and Other Contractual Agreements, at Fair Value: The fair value as of the balance sheet date of firm holdings in all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments. Their value is derived from the values of one or more underlying assets, reference rates, or indices of asset values. Includes both pledged (to counterparties as collateral for financing transactions) and unpledged holdings.
Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Loss, Net of Tax, Including Portion Attributable to Noncontrolling Interest: Amount after tax of other than temporary impairment (OTTI) loss on investments in available-for-sale and held-to-maturity debt securities, recognized in other comprehensive loss.
Other than Temporary Impairment, Credit Losses Recognized in Earnings, Reductions, Cash Flows: This item represents reductions in the cumulative amount of credit losses recognized in earnings for an other than temporary impairment (OTTI) of a debt security held due to increases in cash flows expected to be collected and recognized over the remaining life of the security.
Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Loss, before Tax, Portion Attributable to Parent, Held-to-maturity Securities: Amount before tax of other than temporary impairment (OTTI) on investment in held-to-maturity debt security, recognized in other comprehensive loss, attributable to parent entity.
Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Loss, Net of Tax, Portion Attributable to Parent, Held-to-maturity Securities: Amount after tax of amount of other than temporary impairment (OTTI) on investment in held-to-maturity debt security, recognized in other comprehensive loss, attributable to parent entity.
Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Income Loss, Tax, Including Portion Attributable to Noncontrolling Interest, Available-for-sale Securities: Amount of tax (expense) benefit of other than temporary impairment (OTTI) on investment in available-for-sale debt security, recognized in other comprehensive loss.
Other than Temporary Impairment, Credit Losses Recognized in Earnings, Additions, No Previous Impairment: This item represents an increase to the cumulative amount of credit losses recognized in earnings for an other than temporary impairment (OTTI) of a debt security held for which no such other than temporary impairment (OTTI) was previously recognized.
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Other Depreciation and Amortization: Amount of expense charged against earnings to allocate the cost of tangible and intangible assets over their remaining economic lives, classified as other.
Unrecognized Tax Benefits, Increase Resulting from Prior Period Tax Positions: Amount of increase in unrecognized tax benefits resulting from tax positions taken in prior period tax returns.
Deferred Compensation Equity: Value of stock issued under share-based plans to employees or officers which is the unearned portion, accounted for under the fair value method.
Capitalized Interest Costs, Including Allowance for Funds Used During Construction: Amount of interest capitalized, including amount of allowance for funds used during construction.
Financing Receivable, Individually Evaluated for Impairment: The balance of financing receivables that were individually evaluated for impairment.
Financing Receivables, Impaired, Troubled Debt Restructuring, Write-down: Reflects the amount of the write-down related to a troubled debt restructuring.
Foreign Currency Contracts, Liability, Fair Value Disclosure: Fair value portion of liability contracts related to the exchange of different currencies, including, but not limited to, foreign currency options, forward (delivery or nondelivery) contracts, and swaps entered into.
Mortgage-backed Securities Available-for-sale, Fair Value Disclosure: Fair value of securitized, pay-through debt securities collateralized by real estate mortgage loans classified as available-for-sale.
Interest Rate Derivative Liabilities, at Fair Value: Fair value as of the balance sheet date of interest rate derivative liabilities, which includes all such derivative instruments in hedging and nonhedging relationships that are recognized as liabilities.
Foreign Currency Contract, Asset, Fair Value Disclosure: Fair value portion of asset contracts related to the exchange of different currencies, including, but not limited to, foreign currency options, forward contracts, and swaps.
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net, Held-to-maturity Securities: The amount of other than temporary impairment losses on investments in debt securities categorized as Held-to-maturity which have been recognized in earnings during the period. Such impairment losses consist of other than temporary impairments (OTTI) of investments in debt securities due to credit losses and other than temporary impairments due to other than credit losses when the entity intends to sell an impaired debt security or it is more likely than not that the entity will be required to sell the impaired debt security before recovery of its amortized cost basis.
Interest Rate Derivative Assets, at Fair Value: Fair value as of the balance sheet date of interest rate derivative assets, which includes all such derivative instruments in hedging and nonhedging relationships that are recognized as assets.
Financial Instruments, Owned, Corporate Debt, at Fair Value: Fair value of firm holdings in corporate fixed income securities. Includes pledged and unpledged holdings.
Embedded Derivative, No Longer Bifurcated, Amount Reclassified to Stockholders' Equity: The amount of the liability for the conversion option reclassified to stockholders' equity when the embedded option no longer required separation from the host instrument.
Finite-Lived Intangible Asset, Off-market Lease, Favorable, Gross: This element represents the identifiable intangible asset established upon acquisition based on a favorable difference between the terms of an acquired lease and the current market terms for that lease at the acquisition date.
Loans and Leases Receivable, Related Parties: For an unclassified balance sheet, reflects the carrying amount of unpaid loan amounts due from related parties at the balance sheet date.
Notes and Loans Payable, Current: Sum of the carrying values as of the balance sheet date of the portions of all long-term notes and loans payable due within one year or the operating cycle if longer.
Repayments of Bank Debt: The cash outflow to settle a bank borrowing during the year.
Unrealized Gain on Securities: The increase (decrease), resulting in a gain, in the difference between the fair value and the carrying value, or in the comparative fair values, of securities held at each balance sheet date, that was included in earnings for the period.
Accounts Receivable, Related Parties: For an unclassified balance sheet, amount of receivables arising from transactions with related parties.
Payments of Debt Restructuring Costs: The cash outflow for cost incurred in the modification of term of existing debt agreement in order for the entity to achieve some advantage.
Assets, Noncurrent: Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Impairment Losses, Amount: Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible impairment loss.
Notes Payable, Related Parties, Noncurrent: The amount for notes payable (written promise to pay), payable to related parties, which are due after one year (or one business cycle).
Payments for Deposits: The amount of cash paid for deposits on goods and services during the period; excludes time deposits and deposits with other institutions, which pertain to financial service entities.
Payments to Acquire Restricted Certificates of Deposit: The cash outflow from temporary investment with specific maturity and interest rate that are prohibited for current use.
Securities Sold under Agreements to Repurchase: Amount, after the effects of master netting arrangements, of funds outstanding borrowed in the form of a security repurchase agreement between the entity and another party for the sale and repurchase of identical or substantially the same securities at a date certain for a specified price. Includes liabilities not subject to a master netting arrangement and not elected to be offset.
Stock Issued During Period, Shares, Share-based Compensation, Forfeited: Number of shares (or other type of equity) forfeited during the period.
Unrealized Loss on Securities: The increase (decrease), resulting in a loss, in the difference between the fair value and the carrying value, or in the comparative fair values, of securities held at each balance sheet date, that was included in earnings for the period.
Certificates of Deposit, at Carrying Value: A savings certificate entitling the Entity (that is, bearer) to receive interest at an established maturity date, based upon a fixed interest rate. A certificate of deposit may be issued in any denomination. Certificates of deposit are generally issued by commercial banks and, therefore, insured by the FDIC (up to the prescribed limit). Certificates of deposit generally restrict holders from withdrawing funds on demand without the incurrence of penalties. Generally, only certificates of deposit with original maturities of three months or less qualify as cash equivalents. Original maturity means original maturity to the entity holding the investment. As a related example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months.
Convertible Debt, Noncurrent: Carrying amount of long-term convertible debt as of the balance sheet date, net of the amount due in the next twelve months or greater than the normal operating cycle, if longer. The debt is convertible into another form of financial instrument, typically the entity's common stock.
Costs in Excess of Billings: Amount of receivable reflecting the cost incurred on uncompleted contracts in excess of related billings.
Deferred Tax Assets, Inventory: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from inventory.
Payments to Acquire Assets, Investing Activities: Aggregate cash payments for a combination of transactions that are classified as investing activities in which assets, which may include securities, other types of investments, or productive assets, are purchased from third-party sellers. This element can be used by entities to aggregate payments for all asset purchases that are classified as investing activities.
Payments to Employees: Payments of cash to employees, including wages and salaries, during the current period.
Accounts Receivable, Net: For an unclassified balance sheet, the amount due from customers or clients for goods or services that have been delivered or sold in the normal course of business, reduced to their estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount: Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.
Deferred Tax Liabilities, Goodwill: Amount of deferred tax liability attributable to taxable temporary differences from goodwill.
Deferred Tax Liabilities, Undistributed Foreign Earnings: Amount of deferred tax liability attributable to taxable temporary differences from undistributed earnings of subsidiaries and other recognized entities not within the country of domicile of the entity.
Defined Benefit Pension Plan Liabilities, Current: This represents the current liability recognized in the balance sheet that is associated with the defined benefit pension plans.
Liabilities, Noncurrent: Amount of obligation due after one year or beyond the normal operating cycle, if longer.
Preferred Stock, Dividends Per Share, Declared: Aggregate dividends declared during the period for each share of preferred stock outstanding.
Short-term Debt, Fair Value: This element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents the amount of short-term debt existing as of the balance sheet date.
Derivative Instruments in Hedges, Assets, at Fair Value: Aggregate fair value of all derivative assets designated as hedging instruments. Includes instruments designated as cash flow hedges, fair value hedges, and hedges of net investments in foreign operations.
Repayments of Other Long-term Debt: Amount of cash outflow for the payment of debt classified as other, maturing after one year or the operating cycle, if longer.
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period: The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan).
Weighted Average Number of Shares, Common Stock Subject to Repurchase or Cancellation: Number of shares of common stock subject to repurchase or cancellation determined by relating the portion of time within a reporting period that these shares have been outstanding to the total time in that period. Common stock subject to repurchase are outstanding common shares that are contingently returnable (that is, subject to recall).
Assets Needed for Immediate Settlement, Aggregate Fair Value: The aggregate fair value of assets needed to immediately settle the derivative instruments with credit-risk-related contingent features if the credit-risk-related contingent features were triggered at the end of the reporting period.
Deferred Tax Assets, Equity Method Investments: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from equity method investments.
Fair Value, Concentration of Risk, Derivative Instruments, Assets: This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties.