KirkHan/XBRL_Terminology huggingface dataset:
Time Sharing Transactions, Aggregate Maturities of Notes Receivable, Gross: Amount of notes receivable related to time share sales, before allowance for uncollectible accounts and deferred profit.
Time Sharing Transactions, Allowance for Uncollectible Accounts on Receivables Sold with Recourse: Allowance for uncollectible accounts on receivables sold with recourse at the end of the period.
Time Sharing Transactions, Deferred Profit: Amount of deferred profit on time share sales.
Time Sharing Transactions, Allowance for Uncollectibles on Receivables Sold with Recourse, Deductions for Direct Write-offs Charged Against Allowance: Amount of decrease in the allowance on receivables sold with recourse, for time sharing transactions, from direct write-offs charged against the allowance.
Time Sharing Transactions, Maturities of Notes Receivable, Future Years: Aggregate total of all maturities of notes receivable after the first five years following the date of the financial statements.
Time Sharing Transactions, Maturities of Notes Receivable, Net: Amount of notes receivable related to time share sales, net of allowance for uncollectible accounts and deferred profit.
Time Sharing Transactions, Maturities of Notes Receivable, Year Five: Maturities for the fifth year following the date of the financial statements.
Time Sharing Transactions, Maturities of Notes Receivable, Year Four: Maturities for the fourth year following the date of the financial statements.
Time Sharing Transactions, Maturities of Notes Receivable, Year One: Maturities for the first year following the date of the financial statements.
Time Sharing Transactions, Maturities of Notes Receivable, Year Three: Maturities for the third year following the date of the financial statements.
Time Sharing Transactions, Maturities of Notes Receivable, Year Two: Maturities for the second year following the date of the financial statements.
Trade Receivables Held-for-sale, Amount: The face amount of accounts receivable that will be sold to other entities.
Trading Activity, Gain: The net gain on trading activities (including both derivative and nonderivative instruments) recognized in the statement of financial performance.
Trading Activity, Loss: The loss on trading activities (including both derivative and nonderivative instruments) recognized in the statement of financial performance.
Trading Securities, Cost: Cost of investments in debt and equity securities and other forms of securities that provide ownership interests classified as trading.
Trading Securities, Equity: Fair value of investments in trading equity securities and other forms of trading securities that provide ownership interests.
Transfers of Financial Assets Accounted for as Sale, Initial Fair Value of Assets Obtained as Proceeds: Represents the initial fair value recorded for assets received on transfer of financial assets in a securitization, asset-backed financing arrangement, or a similar transfer which transaction is recognized as a sale of the transferred financial assets.
Transfers of Financial Assets Accounted for as Sale, Initial Fair Value of Liabilities Incurred: Represents the initial fair value recorded for liabilities incurred on transfer of financial assets in a securitization, asset-backed financing arrangement, or a similar transfer which transaction is recognized as a sale of the transferred financial assets.
Treasury Stock Acquired, Average Cost Per Share: Total cost of shares repurchased divided by the total number of shares repurchased.
Troubled Debt Restructuring, Debtor, Subsequent Periods, Contingent Payments, Amount: Amount of restructured debt contingently payable based on the occurrence of future events or circumstances.
Trustee Fees: Fees charged annually for the professional services of a trustee, usually quoted as a percentage of the funds being managed. The fee for appointing an offshore Trustee is included in the trust price.
Unamortized Costs Capitalized Less Related Deferred Income Taxes Exceed Ceiling Limitations, Expense: The excess of unamortized costs capitalized within a cost center, less related deferred income taxes, over the cost center ceiling limitation, which is charged to expense for oil and gas producing companies that use full cost method of accounting for investments in oil and gas producing properties.
Unamortized Discounts on Acceptances Resold: The amount of the unamortized discount or expense related to the financial institution's sale of short-term negotiable time drafts drawn on and accepted by the institution (also known as Banker's Acceptances) in the secondary market.
Unamortized Loss Reacquired Debt, Noncurrent: Unamortized Loss on Reacquired Debt is the loss incurred upon reacquisition or refinancing of debt, is treated as a deferred charge and amortized over the life of the new debt issued.
Unapproved Change Orders, Amount: The amount of costs incurred on unapproved change orders when it is probable that the cost will be recovered through a change in the contract price.
Unbilled Change Orders: Total amount of unbilled change orders from customers under long-term contracts or programs associated with unpriced change orders or other similar items subject to uncertainty concerning their determination or ultimate realization.
Unbilled Change Orders, Amount Expected to be Collected after One Year: Amount of unbilled change orders from customers under long-term contracts or programs associated with unpriced change orders or other similar items subject to uncertainty concerning their determination or ultimate realization which is expected to be collected after one year from the balance sheet date.
Unbilled Change Orders, Amount Expected to be Collected within One Year: Amount of unbilled change orders from customers under long-term contracts or programs associated with unpriced change orders or other similar items subject to uncertainty concerning their determination or ultimate realization which is expected to be collected within one year from the balance sheet date.
Unbilled Receivables, Current: Amount received for services rendered and products shipped, but not yet billed, for non-contractual agreements due within one year or the normal operating cycle, if longer.
Unbilled Receivables, Not Billable: Amount of unbilled receivables under long-term contracts that have not been billed and were not billable.
Unbilled Receivables, Not Billable, Amount Expected to be Collected after Next Twelve Months: Amount of receivables under long-term contracts that have not been billed and were not billable that are expected to be collected after the next fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Unbilled Receivables, Not Billable, Amount Expected to be Collected in Next Twelve Months: Amount of receivables under long-term contracts that have not been billed and were not billable that are expected to be collected in the next fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Undistributed Net Realized Gain (Loss) on Sale of Properties: This element represents the accumulated amount as of the reporting date of undistributed income derived from the gain (loss) on sale of properties which is otherwise disclosed. The purpose of separately disclosing such information is to distinguish between income generated from the gain (loss) attributable to the sale of a real estate investment trust's portfolio properties and the operation of such properties.
Unproved Oil and Gas Property, Successful Effort Method: Oil and Gas properties with unproved reserves under the successful effort method.
Unrealized Gain on Price Risk Cash Flow Derivatives, before Tax: Amount of unrealized gain from the increase in fair value of price risk derivatives designated as cash flow hedging instruments recorded in accumulated other comprehensive income in the period, before taxes, to the extent that the cash flow hedge is determined to be effective.
Unrealized Loss on Foreign Currency Derivatives, before Tax: Amount of unrealized loss recorded in accumulated other comprehensive income pertaining to the decrease in fair value of foreign currency exchange rate derivatives designated as cash flow hedging instruments to the extent that a cash flow hedge is determined to be effective.
Unrecorded Unconditional Purchase Obligation, Due after Five Years: Amount of the fixed and determinable portion of the unrecorded unconditional purchase obligation maturing after the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Unrecorded Unconditional Purchase Obligation, Maximum Quantity: Maximum number of units that may be acquired, in connection with an unconditional purchase obligation that has not been recognized for financial reporting purposes.
Unrecorded Unconditional Purchase Obligation, Minimum Quantity Required: The minimum number of units that must be purchased, in connection with an unconditional purchase obligation that has not been recognized for financial reporting purposes.
Unrecorded Unconditional Purchase Obligation, Period Quantity Purchased: The number of units that have been purchased during the period, in connection with an unconditional purchase obligation that has not been recognized for financial reporting purposes.
Unrecovered Costs for Purchased Gas Amount: Discloses the amount of unrecovered costs for purchased gas.
Unrecovered Production Costs, Excess of Estimated Average Unit Cost: The aggregate amount of manufacturing or production costs and any related deferred costs (for example, initial tooling costs) that exceeds the aggregate estimated cost of all in-process and delivered units on the basis of the estimated average cost of all units expected to be produced under long-term contracts and programs not yet complete.
Unrecovered Production Costs, Excess Unrecoverable under Existing Firm Orders: The portion of the aggregate amount of manufacturing or production costs and any related deferred costs (for example, initial tooling costs) that exceeds the aggregate estimated cost of all in-process and delivered units on the basis of the estimated average cost of all units expected to be produced under long-term contracts and programs not yet complete, which would not be absorbed in cost of sales based on existing firm orders at the latest balance sheet date.
US Government Agencies Securities, at Carrying Value: Debt securities issued by a United States government agency such as Government National Mortgage Association (Ginnie Mae), Federal Home Loan Mortgage Corporation (Freddie Mac), and Federal National Mortgage Association (Fannie Mae), which are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For 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.
US Government Securities, at Carrying Value: Debt (bills, notes or bonds) that are issued by the government of the United States which are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For 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.
Utilities Operating Expense, Depreciation and Amortization: Amount of operating expense for depreciation and amortization of regulated operation.
Utilities Operating Expense, Gas and Petroleum Purchased: Amount of operating expense for purchased gas and petroleum of regulated operation.
Utilities Operating Expense, Maintenance: Amount of operating expense for routine plant maintenance and repairs of regulated operation.
Utilities Operating Expense, Products and Services: Amount of operating expense for products and services of regulated operation.
Utilities Operating Expense, Purchased Power: Amount of operating expense for purchased power of regulated operation.
Utilities Operating Expense, Purchased Power under Long-term Contracts: Amount of operating expense for purchased power procured under arrangements extending beyond one year or the normal operating cycle, if longer, by regulated operation.
Valuation Allowance for Impairment of Recognized Servicing Assets, Sales: Reduction in valuation allowance of servicing assets based on sale of the related asset.
Value Added Tax Receivable: Carrying amount as of the balance sheet date of value added taxes due either from customers arising from sales on credit terms, or as previously overpaid to tax authorities.
Value Added Tax Receivable, Noncurrent: Carrying amount due after one year of the balance sheet date (or one operating cycle), if longer of value added taxes due either from customers arising from sales on credit terms, or as previously overpaid to tax authorities.
Variable Interest Entity, Measure of Activity, Purchases: The amount of purchases between the reporting entity and the Variable Interest Entity (VIE).
Variable Interest Entity, Unavailability of Information, Number of Entities: Number of Variable Interest Entities (VIE) or potential VIEs for which the necessary information is unable to be obtained to: (1) determine whether the legal entity is a VIE, (2) determine whether it (the reporting entity) is the VIE's primary beneficiary, or (3) perform the accounting required to consolidate the VIE for which it is determined that it (the reporting entity) is the primary beneficiary.
Warehouse Agreement Borrowings: Carrying value as of the balance sheet date of the outstanding short-term borrowings under a revolving line of credit used by mortgage bankers to finance the origination or purchase of loans.
Weighted Average Basic Shares Outstanding, Pro Forma: The weighted average number of shares (units) outstanding in the calculation of pro forma basic earnings per share (earnings per unit), which is commonly presented in initial public offerings based on the terms of the offering.
Weighted Average Cost Inventory Amount: The amount of weighted average cost inventory present at the reporting date when inventory is valued using different valuation methods.
Weighted Average General Partnership Units Outstanding: Weighted average number of general partnership units outstanding determined by relating the portion of time within a reporting period that general partnership units have been outstanding to the total time in that period.
Weighted Average Interest Rate of Time Deposits, $100,000 or More: Weighted average interest rate of time deposits, including certificates of deposit, in denominations of $100,000 or more.
Weighted Average Interest Rate of Time Deposits, $100,000 or More, after 12 Months: The weighted average interest rate of domestic and foreign time deposits (including certificates of deposits, individual retirement accounts and open accounts) in denominations of $100,000 or more, with maturities of greater than twelve months.
Weighted Average Interest Rate of Time Deposits, $100,000 or More, Six Months Through 12 Months: The weighted average interest rate of domestic and foreign time deposits (including certificates of deposits, individual retirement accounts and open accounts) in denominations of $100,000 or more, with maturities of six months through twelve months.
Weighted Average Interest Rate of Time Deposits, $100,000 or More, Three Months or Less: The weighted average interest rate of domestic and foreign time deposits (including certificates of deposits, individual retirement accounts and open accounts) in denominations of $100,000 or more, with maturities of three months or less.
Weighted Average Interest Rate of Time Deposits, $100,000 or More, Three Months Through Six Months: The weighted average interest rate of domestic and foreign time deposits (including certificates of deposits, individual retirement accounts and open accounts) in denominations of $100,000 or more, with maturities of three months through six months.
Weighted Average Limited Partnership and General Partnership Units Outstanding, Basic: Weighted average number of limited partnership and general partnership units outstanding determined by relating the portion of time within a reporting period that limited partnership and general partnership units have been outstanding to the total time in that period. Includes, for example, the number of units distributed to unit holders whereby unit holders have the ability to elect to receive the unit holders' entire distribution in cash or units of equivalent value or there is a potential limitation on the total amount of cash that all unit holders can elect to receive in aggregate.
Weighted Average Limited Partnership Units Outstanding, Basic: Weighted average number of limited partnership units outstanding determined by relating the portion of time within a reporting period that limited partnership units have been outstanding to the total time in that period.
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted: The average number of limited partnership and general partnership units issued and outstanding that are used in calculating basic and diluted earnings per limited partnership and general partnership unit.
Weighted Average Rate Domestic Deposit: The weighted average interest rate for all domestic deposit liabilities.
Weighted Average Rate Domestic Deposit, Brokered: The weighted average interest rate for domestic brokered deposit liabilities.
Weighted Average Rate Domestic Deposit, Certificates of Deposit: The weighted average interest rate for domestic certificates of deposit liabilities.
Weighted Average Rate Domestic Deposit, Checking: The weighted average interest rate for domestic checking deposit liabilities.
Weighted Average Rate Domestic Deposit, Demand: The weighted average interest rate for domestic demand deposit liabilities.
Weighted Average Rate Domestic Deposit, Money Market: The weighted average interest rate for domestic money market demand account deposit liabilities.
Weighted Average Rate Domestic Deposit, Notice of Withdrawal: The weighted average interest rate for domestic notice of withdrawal demand deposit liabilities.
Weighted Average Rate Domestic Deposit, Other Time Deposit: The weighted average interest rate for domestic time deposit liabilities other than certificates of deposit.
Weighted Average Rate Domestic Deposit, Savings: The weighted average interest rate for domestic savings deposit liabilities.
Weighted Average Rate Domestic Deposit, Time Deposits: The weighted average interest rate for domestic time deposit liabilities.
Weighted Average Rate Foreign Deposit: Weighted average interest rate for all deposit liabilities in foreign banking offices.
Weighted Average Rate Foreign Deposit, Brokered: Weighted average interest rate for brokered deposit liabilities in foreign banking offices.
Weighted Average Rate Foreign Deposit, Time Deposit: Weighted average interest rate for time deposit in foreign banking offices.
Workers' Compensation Discount, Amount: Current year monetary amount of the change in worker's compensation reserve liability resulting from the discount applied to reduce the reserve to present value.
Workers' Compensation Discount, Percent: Percent discount applied to worker's compensation reserve liability to reduce the reserve to present value.
Workers' Compensation Discount, Prior Year Amount: Prior year monetary amount of the change in worker's compensation reserve liability resulting from the discount applied to reduce the reserve to present value.
Proceeds from Sale of Loans Receivable: The cash inflow associated with the sale of loans receivables arising from the financing of goods and services.
Cost of Goods and Services Sold, Overhead: Indirect expenses and costs incurred associated with goods produced and sold and services rendered by an entity during the reporting period.
Notes Payable, Noncurrent: Carrying value as of the balance sheet date of notes payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.
Debt Issuance Costs, Gross: Amount, before accumulated amortization, of debt issuance costs. Includes, but is not limited to, legal, accounting, underwriting, printing, and registration costs.
Investment Income, Amortization of Discount: Amount of accretion of purchase discount on nonoperating securities.
Salvage and Subrogation Recoveries, Value: The estimated amount as of the balance sheet date to be received by an insurer from the sale of property (usually damaged) on which the insurer has paid a total claim to the insured and has obtained title to the property and the right of an insurer to pursue any course of recovery of damages, in its name or in the name of the policyholder, against a third party who is liable for costs relating to an insured event that have been paid by the insurer. Estimated salvage and subrogation is generally deducted from the liability for unpaid claims.
Amortization of Deferred Leasing Fees: This element represents the amortization of deferred leasing fees incurred by the lessor and amortized over the term of the lease. Such fees represent (a) costs to originate a lease incurred in transactions with independent third parties that (i) result directly from and are essential to acquire that lease and (ii) would not have been incurred had that leasing transaction not occurred and (b) certain costs directly related to specified activities performed by the lessor for that lease. Those activities are: evaluating the prospective lessee's financial condition; evaluating and recording guarantees, collateral, and other security arrangements; negotiating lease terms; preparing and processing lease documents; and closing the transaction.
Amount of Regulatory Costs Not yet Approved: Amount of regulatory costs not yet approved by the regulatory authority.
Deferred Employee Stock Ownership Plan, Issuance of Shares or Sale of Treasury Shares: The issuance of shares or sale of treasury shares to an Employee Stock Ownership Plan (ESOP).
Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months: Amount of long-term debt payable, sinking fund requirements, and other securities issued that are redeemable by holder at fixed or determinable prices and dates maturing in the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Weighted Average Number of Shares Outstanding, Basic: Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.
Trading Securities: Amount of investments in debt and equity securities and other forms of securities that provide ownership interests classified as trading.
Debt Issuance Costs Incurred During Noncash or Partial Noncash Transaction: The amount of debt issuance costs that were incurred during a noncash or partial noncash transaction.
Redeemable Preferred Stock Dividends: Dividends paid to preferred stock holders that is redeemable solely at the option of the issuer.
Liability for Claims and Claims Adjustment Expense, Financial Guarantee Insurance Contracts: The amount needed to reflect the estimated ultimate cost of settling claims relating to financial default insured events that have occurred on or before a particular date (ordinarily, the balance sheet date) and the amount needed to provide for the estimated ultimate cost required to investigate and settle claims relating to insured events that have occurred on or before a particular date (ordinarily, the balance sheet date), whether or not reported to the insurer at that date.
Weighted Average Number of Shares Outstanding, Diluted: The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.
Cash, FDIC Insured Amount: The amount of cash deposited in financial institutions as of the balance sheet date that is insured by the Federal Deposit Insurance Corporation.
Direct Premiums Written: Amount, before premiums ceded to other entities and premiums assumed by the entity, of premiums written.
Policyholder Benefits and Claims Incurred, Assumed: Amount of policy benefits and costs incurred for policies assumed.
Other Ownership Interests, Capital Account: Capital account balance of the other unit holders in a limited partnership or master limited partnership. Does not include limited or general partners' ownership interests.
Trading Liabilities, Fair Value Disclosure: Fair value portion of liabilities pertaining to principal and customer trading transactions, or which may be incurred with the objective of generating a profit from short-term fluctuations in price as part of an entity's market-making, hedging and proprietary trading. Examples include, but are not limited to, short positions in securities, derivatives and commodities.
Real Estate Owned, Valuation Allowance: For each period for which an income statement is required, disclosure of the changes in the allowance, including balances at end of period.
Stock Issued, Value, Stock Options Exercised, Net of Tax Benefit (Expense): Value of stock issued as a result of the exercise of stock options, after deduction of related income tax (expense) benefit.
Exploration Abandonment and Impairment Expense: The adjustment to expense previously capitalized costs of drilling exploratory wells when proved reserves are not found or when the entity obtains information that raises substantial doubt about the economic or operational viability of the project.
Beneficial Interest Liability: Obligation reflecting another party's right to economic interests in another entity or trust under a contractual right. For example, an investor may purchase a beneficial interest in a securitization transaction.
Capital Leases, Net Investment in Direct Financing Leases, Deferred Income: The remaining (unamortized) difference between the gross investment in a direct financing lease and the cost or carrying amount, if different, of the leased property as of the balance sheet date.
Long-term Debt, Maturities, Repayments of Principal in Year Three: Amount of long-term debt payable, sinking fund requirements, and other securities issued that are redeemable by holder at fixed or determinable prices and dates maturing in the third 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.
Debt, Long-term and Short-term, Combined Amount: Represents the aggregate of total long-term debt, including current maturities and short-term debt.
Available-for-sale Securities, Noncurrent: Investments in debt and equity securities which are categorized neither as held-to-maturity nor trading and which are intended to be sold or mature more than one year from the balance sheet date or operating cycle, if longer. Such securities are reported at fair value; unrealized gains (losses) related to Available-for-sale Securities are excluded from earnings and reported in a separate component of shareholders' equity (other comprehensive income), unless the Available-for-sale security is designated as a hedge or is determined to have had an other than temporary decline in fair value below its amortized cost basis. All or a portion of the unrealized holding gain (loss) of an Available-for-sale security that is designated as being hedged in a fair value hedge is recognized in earnings during the period of the hedge, as are other than temporary declines in fair value below the cost basis for investments in equity securities and debt securities that an entity intends to sell or it is more likely than not that it will be required to sell before the recovery of its amortized cost basis. Other than temporary declines in fair value below the cost basis for debt securities categorized as Available-for-sale that an entity does not intend to sell and for which it is not more likely than not that the entity will be required to sell before the recovery of its amortized cost basis are bifurcated into credit losses and losses related to all other factors. Other than temporary declines in fair value below cost basis related to credit losses are recognized in earnings, and losses related to all other factors are recognized in other comprehensive income.
Marketing Expense: Expenditures for planning and executing the conception, pricing, promotion, and distribution of ideas, goods, and services. Costs of public relations and corporate promotions are typically considered to be marketing costs.
Deposit Liabilities, Collateral Issued, Financial Instruments: Amount of securities, mortgage loans, or other financial instruments pledged as collateral for deposits.
Proceeds from Sale of Available-for-sale Securities, Debt: The cash inflow associated with the sale of debt securities classified as available-for-sale securities.
Convertible Preferred Stock Converted to Other Securities: Value of convertible preferred stock that was converted to other securities.
Proceeds from Sale of Available-for-sale Securities: The cash inflow associated with the sale of debt and equity securities classified as available-for-sale securities.
Disposal Group, Including Discontinued Operation, Assets: Amount classified as assets attributable to disposal group held for sale or disposed of.
Deferred Compensation Liability, Current and Noncurrent: Aggregate carrying value as of the balance sheet date of the liabilities for all deferred compensation arrangements. Represents currently earned compensation under compensation arrangements that is not actually paid until a later date.
Proceeds from Sale of Intangible Assets: The cash inflow from disposal of asset without physical form usually arising from contractual or other legal rights, excluding goodwill.
Business Acquisition, Pro Forma Revenue: The pro forma revenue for a period as if the business combination or combinations had been completed at the beginning of the period.
Utilities Operating Expense, Maintenance and Operations: Amount of operating expense for routine plant maintenance, repairs and operations of regulated operation.
Statutory Accounting Practices, Statutory Capital and Surplus, Balance: The amount of statutory capital and surplus (stockholders' equity) as of the balance sheet date using prescribed or permitted statutory accounting practices (rather than GAAP, if different) of the state or country.
Preferred Stock, Dividends, Per Share, Cash Paid: Aggregate dividends paid during the period for each share of preferred stock outstanding.
Payments for Repurchase of Other Equity: Amount of cash outflow to reacquire equity classified as other.
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number: The number of non-vested equity-based payment instruments, excluding stock (or unit) options, that validly exist and are outstanding as of the balance sheet date.
Loans Payable: Including the current and noncurrent portions, aggregate carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer).
Convertible Notes Payable, Noncurrent: Carrying value as of the balance sheet date of long-term debt (with maturities initially due after one year or beyond the operating cycle if longer) identified as Convertible Notes Payable, excluding current portion. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder.
Deferred Compensation Share-based Arrangements, Liability, Current: Aggregate carrying value as of the balance sheet date of the liabilities for stock option plans and other equity-based compensation arrangements payable within one year (or the operating cycle, if longer).
Proceeds from Advances for Construction: The cash inflow from borrowing by the entity from developers, builders, government agencies and municipalities for construction that are repaid in cash, generally on a straight-line basis over periods ranging from five to forty years.
General Partner's Share of Undistributed Earnings, Incentive Distribution Right Embedded in General Partner Interest: Amount of undistributed earnings allocated to the general partner (as if the undistributed earnings were available cash) when the incentive distribution right is embedded in the general partner's interest. Depending on the structure of the master limited partnership, the incentive distribution right may be a separate class of non-voting limited partner interest that the general partner holds but generally may sell of transfer apart from its overall interest.
Repayments of Long-term Debt, Long-term Capital Lease Obligations, and Capital Securities: The cash outflow associated with security instruments that either represent a creditor or an ownership relationship with the holder of the investment security with a maturity of beyond one year or normal operating cycle, if longer. Includes repayments of (a) debt, (b) capital lease obligations, (c) mandatory redeemable capital securities, and (d) any combination of (a), (b), or (c).
Other Cost of Operating Revenue: Other costs incurred during the reporting period related to other revenue generating activities.
Deferred Discounts, Finance Charges and Interest Included in Receivables: Unearned discounts (other than cash or quantity discounts and the like), finance charges, and interest included in the face amount of receivables, that are shown as a deduction from the related receivables. For example, 1) finance charges booked as a receivable when a loan is made and recognized as income at a later date; and 2) interest charges deducted from the face loan amount, resulting in a discounted amount actually advanced to the borrower (wherein the receivable includes the amount actually advanced to the borrower and the as yet unearned interest income).
Long-term Line of Credit: The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.
Escrow Deposit: The designation of funds furnished by a borrower to a lender to assure future payments of the borrower's real estate taxes and insurance obligations with respect to a mortgaged property. Escrow deposits may be made for a variety of other purposes such as earnest money and contingent payments. This element excludes replacement reserves which are an escrow separately provided for within the US GAAP taxonomy.
Fair Value Disclosure, Off-balance Sheet Risks, Face Amount, Liability: The face amount of financial liabilities, which are not recognized in the financial statements (off-balance sheet) because they fail to meet some other criterion for recognition.
Customer Advances, Current: The current portion of prepayments received from customers for goods or services to be provided in the future.
Proceeds from Issuance of Warrants: The cash inflow from issuance of rights to purchase common shares at predetermined price (usually issued together with corporate debt).
Proceeds from Contribution in Aid of Construction: The cash inflow from developers, builders, governmental agencies and municipalities that provide the entity with cash to extend its construction services to their properties.
Workers' Compensation Liability: Carrying value as of the balance sheet date of obligations and payables pertaining to claims incurred of a workers compensation nature.
Payments to Suppliers: Payments of cash to suppliers for goods and services during the current period.
Payments to Acquire Receivables: The cash outflow for the purchase of all receivables.
Payments for Repurchase of Convertible Preferred Stock: The cash outflow to reacquire preferred stock originally issued and identified as a security that can be exchanged for another type of financial security. This repurchased stock is held in treasury.
Derivative Instruments in Hedges, Net Investment in Foreign Operations, Liabilities, Fair Value: Fair value of all derivative liabilities designated as hedges of net investment in foreign operations.
Warrants and Rights Outstanding: Value of outstanding derivative securities that permit the holder the right to purchase securities (usually equity) from the issuer at a specified price.
Proceeds from Maturities, Prepayments and Calls of Held-to-maturity Securities: The cash inflow associated with the maturity, prepayments and calls (requests for early payments) of debt securities designated as held-to-maturity.
Other Intangible Assets, Net: Amount after accumulated amortization of finite-lived and indefinite-lived intangible assets classified as other.
Loans Payable, Current: Carrying value as of the balance sheet date of portion of long-term loans payable due within one year or the operating cycle if longer.
Estimated Litigation Liability: Aggregate carrying amount of the estimated litigation liability for known or estimated probable loss from litigation, which may include attorneys' fees and other litigation costs.
Disposal Group, Including Discontinued Operation, Other Liabilities: Amount classified as other liabilities attributable to disposal group held for sale or disposed of.
Interest Rate Cash Flow Hedge Asset at Fair Value: Fair value as of the balance sheet date of all interest rate derivative assets designated as cash flow hedging instruments.
Noncash or Part Noncash Acquisition, Noncash Financial or Equity Instrument Consideration, Shares Issued: The number of shares issued as [noncash or part noncash] consideration for a business or asset acquired. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
Deferred Tax Assets, Unrealized Currency Losses: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from unrealized losses on foreign currency transactions.
Preferred Stock Conversions, Inducements: The excess of (1) the fair value of all securities and other consideration transferred in transactions by the registrant to the holders of the convertible preferred stock over (2) the fair value of securities issuable pursuant to the original conversion terms, during the accounting period.
Cost of Property Repairs and Maintenance: The aggregate costs of keeping the property in good condition but that do not appreciably prolong the life or increase the value of the property.
Accrued Payroll Taxes, Current: Carrying value as of the balance sheet date of obligations incurred and payable for statutory payroll taxes incurred through that date and withheld from employees pertaining to services received from them, including entity's matching share of the employees FICA taxes and contributions to the state and federal unemployment insurance programs. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Debt Issuance Costs, Current, Net: Amount, after accumulated amortization, of debt issuance costs classified as current. Includes, but is not limited to, legal, accounting, underwriting, printing, and registration costs.
Margin Deposit Assets: The amount of cash or securities placed with a broker or counterparty as security for a trading or derivatives securities position which was partially obtained with funds provided by the broker dealer.
Deferred Tax Liabilities, Investment in Noncontrolled Affiliates: Amount of deferred tax liability attributable to taxable temporary differences from investments in unconsolidated subsidiaries and investments in other affiliates which are not controlled nor consolidated.
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Other: Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences from compensation and benefits, classified as other.
Restricted Stock Award, Forfeitures, Dividends: The value of dividends forfeited related to restricted stock awards forfeited.
Maturities of Subordinated Debt: The cash outflow for a long-term borrowing where lender is placed in a lien position behind debt having a higher priority of repayment (senior) in case of liquidation of the entity's assets as it matures.
General Partners' Offering Costs: The cumulative amount of offering costs allocated to the general partner.
Common Stock, Par or Stated Value Per Share: Face amount or stated value per share of common stock.
Operating Leases, Future Minimum Payments, Due in Two Years: Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Prepaid Expense and Other Assets: Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets.
Loans Payable to Bank, Current: Carrying value as of the balance sheet date of current portion of long-term loans payable to bank due within one year or the operating cycle if longer.
Oil and Gas Property, Successful Effort Method, Accumulated Depreciation, Depletion and Amortization: Amount of accumulated depreciation, depletion and amortization of oil and gas property carried under the successful effort method. Oil and gas property include, but not limited to, the entity's wells and related equipment and facilities.
Due to Other Related Parties, Current: Amount payable to related parties classified as other, due within one year or the normal operating cycle, if longer.
Available-for-sale Securities, Equity Securities, Current: Amount of investments in equity securities and other forms of securities that provide ownership interests classified as available-for-sale, expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer.
Mortgage Loans on Real Estate, Foreclosures: The amount of mortgage loans on real estate which were foreclosed on during the reporting period.
Deferred Tax Assets, Investment in Subsidiaries: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from the entity's investment in its wholly-owned subsidiaries.
Payments to Acquire Buildings: The cash outflow for acquisition of buildings (properties) whether for investment or use.
Payments for Affordable Housing Programs: Amount of cash outflow for payments made by the Federal Home Loan Banks (FHLBanks) to the Affordable Housing Program (AHP).
Other Expense from Real Estate Partnership Operations: Amount of selling, general, and administrative expenses, and other expenses, related to investments in real estate partnerships.
Proceeds from Repayment of Loans by Employee Stock Ownership Plans: The cash inflow from the financed defined contribution plan to acquire shares of the entity. The plan initially holds the shares in a suspense account, which is collateral for the loan. As the plan makes payment on the debt, the shares are released from the suspense account and become available to be allocated to participant accounts.
Employee Stock Ownership Plan (ESOP), Repurchase Obligation Amount: An entity will typically disclose the amount of any repurchase obligation.
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares: Number of shares of equity interests issued or issuable to acquire entity.
Notes Payable, Related Parties: The amount for notes payable (written promise to pay), due to related parties.
Accrual for Environmental Loss Contingencies: Total costs accrued as of the balance sheet date for environmental loss contingencies.
Security Deposit: The amount of an asset, typically cash, provided to a counterparty to provide certain assurance of performance by the entity pursuant to the terms of a written or oral agreement, such as a lease.
Deferred Rent Credit, Current: For a classified balance sheet, the cumulative difference as of the balance sheet date between the payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense, by the lessor or lessee, respectively, within one year of the balance sheet date.
General Insurance Expense: The expense in the period incurred with respect to protection provided by insurance entities against risks other than risks associated with production (which are allocated to cost of sales).
Proceeds from Sale of Mortgage Loans Held-for-sale: The cash inflow from sales of loans that are secured with real estate mortgages and are held with the intention to resell in the near future.
Liability for Unpaid Claims and Claims Adjustment Expense, Net: Liability as of the balance sheet date for amounts representing estimated cost of settling unpaid claims under the terms of the underlying insurance policies, less estimated reinsurance recoveries on such claims. This includes an estimate for claims which have been incurred but not reported. Claim adjustment expenses represent the costs estimated to be incurred in the settlement of unpaid claims.