KirkHan/XBRL_Terminology huggingface dataset:
Cash, Cash Equivalents, and Short-term Investments: Cash includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid Investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal 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. Short-term investments, exclusive of cash equivalents, generally consist of marketable securities intended to be sold within one year (or the normal operating cycle if longer) and may include trading securities, available-for-sale securities, or held-to-maturity securities (if maturing within one year), as applicable.
Cash Collateral for Borrowed Securities: Carrying amount as of the balance sheet date of cash collateral held for borrowed securities, for which the cash is restricted as to withdrawal or usage.
Cash Dividends Paid to Parent Company by 50 Percent or Less Owned Persons: This element represents disclosure of the aggregate cash dividends paid to the entity by 50% or less owned persons accounted for using the equity method.
Cash Flows Between Transferor and Transferee, Proceeds from Collections Reinvested in Revolving Period Transfers: Cash Flows between a transferor and a transferee attributable to collections reinvested in revolving period transfers related to either a securitization, asset-backed financing arrangement, or similar transfer in which the transferor has continuing involvement with the transferred financial assets underlying the transaction (including, but not limited to, servicing, recourse, and restrictions on transferor's interests in the transferred financial assets).
Cash Segregated under Commodity Exchange Act Regulation: Cash deposited in a special reserve account for the exclusive benefit of customers pursuant to the Commodity Exchange Act.
Cash Segregated under Other Regulations: Cash deposited in a special reserve account for the exclusive benefit of customers pursuant to regulations other than SEC Regulations and the Commodity Exchange Act.
Cash Surrender Value Due Policyholders, Amount: Amount of the entity's obligations under long-duration contracts with respect to cash it must pay to policyholders upon their terminating, or surrendering, their insurance contracts.
Cash Surrender Value, Fair Value Disclosure: Fair value portion of the amount that could be realized under a life insurance contract or contracts owned by the entity, commonly known as corporate-owned life insurance (COLI) or bank-owned life insurance (BOLI).
Cash, Uninsured Amount: The amount of cash as of the balance sheet date that is not insured by the Federal Deposit Insurance Corporation.
Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Acquired, at Acquisition, at Fair Value: Fair value at acquisition of acquired loans accounted for as available-for-sale debt securities with evidence of deterioration of credit quality.
Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Acquired, Cash Flows Expected to be Collected at Acquisition: Amount of cash flows expected to be collected at acquisition of acquired loans accounted for as available-for-sale debt securities with evidence of deterioration of credit quality.
Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Acquired, Contractually Required Payments Receivable at Acquisition: Amount of contractually required payments receivable at acquisition of acquired loans accounted for as available-for-sale debt securities with evidence of deterioration of credit quality.
Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Acquired During Period, Not Accounted for Using Income Recognition Model, at Acquisition, at Carrying Value: The recorded value, at the acquisition date, of loans for which the income recognition model was not applied. This relates to loans accounted for as available-for-sale debt securities acquired during the period, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.
Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Carrying Amount, Net: The recorded balance, net of any applicable reductions (for example, unamortized accretable yield and other-than-temporary impairments), for certain contractual rights to receive money on demand or on fixed or determinable dates. This relates to loans accounted for as available-for-sale debt securities with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.
Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Outstanding Balance: The undiscounted sum of all amounts, including amounts deemed principal, interest, fees, penalties, and other under the loan, owed to the investor at the reporting date, whether or not currently due and whether or not any such amounts have been written or charged off by the investor. This relates to loans accounted for as available-for-sale debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Acquired During Period, at Acquisition, at Fair Value: Fair value at acquisition of acquired loans accounted for as debt securities with evidence of deterioration of credit quality.
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Acquired During Period, Cash Flows Expected to be Collected at Acquisition: Amount of cash flows expected to be collected at acquisition of acquired loans accounted for as debt securities with evidence of deterioration of credit quality.
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Acquired During Period, Contractually Required Payments Receivable at Acquisition: Amount of contractually required payments receivable at acquisition of acquired loans accounted for as debt securities with evidence of deterioration of credit quality.
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Acquired During Period, Not Accounted for Using Income Recognition Model, at Acquisition, at Carrying Value: The recorded value, at the acquisition date, of loans for which the income recognition model was not applied. This relates to loans accounted for as debt securities acquired during the period, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Carrying Amount, Net: The recorded balance, net of any applicable reductions (for example, unamortized accretable yield and other-than-temporary impairments), for loans accounted for as debt securities with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.
Certain Loans Acquired in Transfer Accounted for as Debt Securities, Outstanding Balance: The undiscounted sum of all amounts, including amounts deemed principal, interest, fees, penalties, and other under the loan, owed to the investor at the reporting date, whether or not currently due and whether or not any such amounts have been written or charged off by the investor. This relates to loans accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.
Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Acquired During Period, at Acquisition, at Fair Value: Fair value at acquisition of acquired loans accounted for as held-to-maturity debt securities with evidence of deterioration of credit quality.
Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Acquired During Period, Cash Flows Expected to be Collected at Acquisition: Amount of cash flows expected to be collected at acquisition of acquired loans accounted for as held-to-maturity debt securities with evidence of deterioration of credit quality.
Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Acquired During Period, Contractually Required Payments Receivable at Acquisition: Amount of contractually required payments receivable at acquisition of acquired loans accounted for as held-to-maturity debt securities with evidence of deterioration of credit quality.
Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Acquired During Period, Not Accounted for Using Income Recognition Model, at Acquisition, at Carrying Value: The recorded value, at the acquisition date, of loans accounted for as held-to-maturity debt securities acquired during the period, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, for which the income recognition model was not applied.
Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Carrying Amount, Net: The recorded balance, net of any applicable reductions (for example, unamortized accretable yield and other-than-temporary impairments), for certain contractual rights to receive money on demand or on fixed or determinable dates. This relates to loans accounted for as held-to-maturity debt securities with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.
Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Outstanding Balance: The undiscounted sum of all amounts, including amounted deemed principal, interest, fees, penalties, and other under the loan, owed to the investor at the reporting date. This relates to loans accounted for as held-to-maturity debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period, Cash Flows Expected to be Collected at Acquisition: Amount of cash flows expected to be collected at acquisition of acquired loans not accounted for as debt securities with evidence of deterioration of credit quality.
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period, Commercial, Cash Flows Expected to be Collected at Acquisition: Amount of cash flows expected to be collected at acquisition of acquired commercial loans not accounted for as debt securities with evidence of deterioration of credit quality.
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period, Commercial, Contractually Required Payments Receivable at Acquisition: Amount of contractually required payments receivable at acquisition of acquired commercial loans not accounted for as debt securities with evidence of deterioration of credit quality.
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period, Consumer, Cash Flows Expected to be Collected at Acquisition: Amount of cash flows expected to be collected at acquisition of acquired consumer loans not accounted for as debt securities with evidence of deterioration of credit quality.
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period, Consumer, Contractually Required Payments Receivable at Acquisition: Amount of contractually required payments receivable at acquisition of acquired consumer loans not accounted for as debt securities with evidence of deterioration of credit quality.
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period, Contractually Required Payments Receivable at Acquisition: Amount of contractually required payments receivable at acquisition of acquired loans not accounted for as debt securities with evidence of deterioration of credit quality.
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Commercial, Outstanding Balance: The undiscounted sum of all amounts, including amounts deemed principal, interest, fees, penalties, and other under the loan, owed to the investor at the reporting date, whether or not currently due and whether or not any such amounts have been written or charged off by the investor. This relates to commercial loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Consumer, Outstanding Balance: The undiscounted sum of all amounts, including amounts deemed principal, interest, fees, penalties, and other under the loan, owed to the investor at the reporting date, whether or not currently due and whether or not any such amounts have been written or charged off by the investor. This relates to consumer loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable.
Certain Loans and Debt Securities Acquired in Transfer, Allowance for Credit Losses Due to Subsequent Impairment: For loans and debt securities, 1) for which at acquisition it was probable that the investor would be unable to collect all contractually required payments receivable, and 2) for which it is further probable that the investor will not be able to collect all cash flows expected at acquisition (plus any additional cash flows expected due to changes in estimate after acquisition), the allowance for credit losses recorded to reflect the impairment since acquisition.
Certain Loans and Debt Securities Acquired in Transfer, No Allowance Recorded and No Subsequent Impairment: The recorded amount of loans and debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it was probable, at acquisition, that the investor would be unable to collect all contractually required payments receivable, but which are not deemed to be impaired since the acquisition by transfer. Therefore, no allowance for credit losses is recorded.
Certain Loans and Debt Securities Acquired in Transfer, with Related Allowance for Credit Losses Due to Subsequent Impairment: The recorded amount of loans and debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it was probable, at acquisition, that the investor would be unable to collect all contractually required payments receivable. They are deemed to be impaired since the acquisition and an allowance for credit losses has been recorded. Disclosure is gross of the allowance.
Charity Care, Direct and Indirect Cost Basis, Amount: The amount of charity care provided during the period based on the provider's direct and indirect costs of providing charity care services.
Charity Care, Other Measurement Basis, Amount: The amount of charity care provided during the period on a basis other than the provider's direct and indirect costs of providing charity care services.
Charity Care, Reimbursements Received: The amount of subsidies received by the entity for providing charity care, for example, from an uncompensated care fund.
Class of Warrant or Right, Unissued: The number of warrants or rights which entitle the entity to receive future services in exchange for the unvested, forfeitable warrants or rights.
Closed Block Assets and Liabilities, Maximum Future Earnings to be Recognized: The carrying amount of closed block liabilities in excess of the carrying amount of closed block assets at the date of demutualization (adjusted to eliminate the impact of related amounts in accumulated other comprehensive income).
Closed Block Investments, Fixed Maturity, Available-for-sale, Amortized Cost: The amortized cost as of the balance sheet date of those fixed maturity investments designated as available for sale and reported at fair value which are allocated to the closed block. Also a component of change in other comprehensive income in the period, which is reflected in the closed block disclosure.
Closed Block Liabilities: For the segregated group of participating or dividend-paying policies and contracts along with the assets backing them (known as a closed block), the total of future policy benefits, policyholder account balance, policyholder dividend obligation and any other closed block liabilities.
Closed Block Liabilities, Other Closed Block Liabilities: Amount of liabilities allocated to the closed block, classified as other.
Closed Block Liabilities, Policyholder Dividend Obligation: The liability as of the balance sheet date for the excess of the cumulative actual closed block earnings over the cumulative expected (actuarially determined) closed block earnings (each) for the period from the actuarial calculation date to the date of measurement. The excess will result in future dividends to closed block policyholders, unless offset by less favorable than expected future performance of the closed block. The policyholder dividend obligation, which may not have a negative balance, recognizes that a portion of earnings in certain cases will not inure to the stockholders of the insurance entity.
Closed Block Liabilities, Policyholder Dividends Payable: Amount of dividends payable as of the balance sheet date to policyholders of contracts in the closed block.
Closed Block Operations, Benefits and Expense: Amount of benefits, claims and expenses that are related to an insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block). Includes, but is not limited to, death benefits, matured endowments, participating dividends, general expenses and deferred acquisition costs related to the closed block.
Closed Block Operations, Policyholder Benefits: An expense for the period for estimated policy claims in an insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block), as typically reported in a table of closed block operations as part of summarized financial data.
Closed Block Operations, Premiums: For the segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block), revenue for the period from insurance policy premiums; typically included in a table of closed block operations.
Closed Block Operations, Revenue: Total revenues from an insurance company's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block).
Coal Industry Retiree Health Benefit Act of 1992, Estimated Amount of Obligation: Amount of medical and death benefits that will be provided by the Combined Benefit (established by the Coal Industry Retiree Health Benefit Act) to all beneficiaries of certain earlier trusts who were actually receiving benefits as of July 20, 1992.
Collateralized Agreements: The total of collateralized agreements including securities purchased under agreements to resell (repos), borrowed securities, and secured demand notes.
Commercial Paper, at Carrying Value: Unsecured short-term debt instrument issued by corporations which are 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.
Long-term Commercial Paper, Noncurrent: Carrying value as of the balance sheet date of long-term unsecured obligations issued by corporations and other borrowers to investors (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.
Commissions and Floor Brokerage Receivables: Amount receivable from broker-dealers from commissions for executing orders on the floor of an exchange.
Commissions Payable to Broker-Dealers and Clearing Organizations: Amount payable to broker-dealers or clearing organizations for executing or clearing trades or orders.
Commodity Contract Asset, Current: Carrying amount as of the balance sheet date of the asset arising from commodity contracts such as futures contracts tied to the movement of a particular commodity, which are expected to be converted into cash or otherwise disposed of within a year or the normal operating cycle, if longer.
Commodity Contract Asset, Noncurrent: Carrying amount as of the balance sheet date of the asset arising from commodity contracts such as futures contracts tied to the movement of a particular commodity, which are expected to be converted into cash or otherwise disposed of after a year or beyond the normal operating cycle, if longer.
Common Stock, Capital Shares Reserved for Future Issuance: Aggregate number of common shares reserved for future issuance.
Common Stock Dividends, Shares: Number of shares of common stock issued as dividends during the period. Excludes stock splits.
Common Stock, Other Shares, Outstanding: Total number of shares of other common stock instruments held by shareholders, such as exchangeable shares. May be all or portion of the number of common shares authorized.
Common Stock, Shares Held in Employee Trust: Value of common stock issued to a trust (for example, but not limited to, rabbi trust) set up specifically to accumulate stock for the sole purpose of distribution to participating employees.
Common Stock, Shares Held in Employee Trust, Shares: Number of common stock held in a trust that has been set up specifically to accumulate stock for the sole purpose of distribution to participating employees but not yet earned.
Compensated Absences Liability: Amount of liability accrued for the employer's obligation related to an employee's right to receive compensation for future absences that have been earned by employee.
Compensated Absences Liability, Sabbatical Leave: Amount of liability accrued for the employer's obligation related to an employee's right to receive compensation during a future sabbatical leave. This amount does not include amounts accrued for the employee's future vacation and holidays.
Compensating Balance, Amount: The amount of a specific compensating balance arrangement that is maintained under an agreement for a bank loan or future credit availability.
Concentration Risk, Credit Risk, Financial Instrument, Maximum Exposure: Maximum amount of loss due to credit risk that, based on the gross fair value of the financial instrument, the entity would incur if parties to the financial instruments that make up the concentration failed completely to perform according to the terms of the contracts and the collateral or other security, if any, for the amount due proved to be of no value to the entity.
Congressionally Mandated Federal Home Loan Bank Assessments: Amount of expense for Congressionally mandated Federal Home Loan Bank (FHLBank) assessments, for example, but not limited to, Resolution Funding Corporation (REFCORP) assessments.
Consolidated Oil and Gas Production Costs Per Unit of Production: The average consolidated production costs (lifting costs) per unit of production. Costs may include costs incurred to operate and maintain wells and equipment and to pay production taxes.
Construction Loan: This element represents the carrying value of a short-term real estate loan to finance building costs. The funds are disbursed as needed or in accordance with a prearranged plan; generally, a portion of the funds is disbursed at inception and the remainder as construction progresses. The money is repaid on completion of the project, usually from the proceeds of a mortgage loan. The rate is normally higher than the prime rate, and there is usually an origination fee. The effective yield on these loans tends to be high, and the lender has a security interest in the real property. Note that there are separate concepts for the current and noncurrent portions of long-term construction loans.
Long-term Construction Loan, Noncurrent: This element represents the noncurrent portion of a long-term real estate loan to finance building costs. The funds are disbursed as needed or in accordance with a prearranged plan; generally, a portion of the funds is disbursed at inception and the remainder as construction progresses. The money is repaid on completion of the project (generally one to seven years), usually from the proceeds of a mortgage loan. The rate is normally higher than the prime rate, and there is usually an origination fee. The effective yield on these loans tends to be high, and the lender has a security interest in the real property.
Construction Payable, Current: Carrying value as of the balance sheet date of obligations incurred and payable for the acquisition of merchandise, materials, supplies and services pertaining to construction projects such as a housing development or factory expansion not classified as trade payables. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Construction Payable: Carrying value as of the balance sheet date of obligations incurred and payable for the acquisition of merchandise, materials, supplies and services pertaining to construction projects such as a housing development or factory expansion not classified as trade payables.
Continuing Care Retirement Communities Advance Fees, Obligation for Future Services, Amount: The gross amount of the obligation for future services under existing contracts and the continuing care retirement community's refund policy.
Continuing Care Retirement Communities, Advance Fees, Refunds: The cash paid during the period for refunds related to advance fees. Alternate captions include entrance fees and refundable entrance fees.
Contract Receivable, Due after Year One: Amount billed to customers under long-term contracts or programs to be collected after the next fiscal year following the latest fiscal year. Excludes amounts due that have been withheld because of retainage provisions in a contract. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Contract Receivable, Due after One Year, Highest Interest Rate: The highest interest rate charged on contract receivables maturing after one year.
Contract Receivable, Due after One Year, Lowest Interest Rate: The lowest interest rate charged on contract receivables maturing after one year.
Contract Receivable, Due after One Year, Weighted Average Interest Rate: The weighted average interest rate charged on contract receivables maturing after one year.
Contract Receivable, Due after Year Five: Amount billed to customers under long-term contracts or programs to be collected after the fifth fiscal year following the latest fiscal year. Excludes amounts due that have been withheld because of retainage provisions in a contract. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Contract Receivable, Due in Year Five: Amount billed to customers under long-term contracts or programs to be collected in the fifth fiscal year following the latest fiscal year. Excludes amounts due that have been withheld because of retainage provisions in a contract. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Contract Receivable, Due in Year Two: Amount billed to customers under long-term contracts or programs to be collected in the second fiscal year following the latest fiscal year. Excludes amounts due that have been withheld because of retainage provisions in a contract. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Contract Receivable, Due in Next Twelve Months: Amount billed to customers under long-term contracts or programs to be collected in the next fiscal year following the latest fiscal year. Excludes amounts due that have been withheld because of retainage provisions in a contract. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Contract Receivable, Due in Year Four: Amount billed to customers under long-term contracts or programs to be collected in the fourth fiscal year following the latest fiscal year. Excludes amounts due that have been withheld because of retainage provisions in a contract. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Contract Receivable, Due in Year Three: Amount billed to customers under long-term contracts or programs to be collected in the third fiscal year following the latest fiscal year. Excludes amounts due that have been withheld because of retainage provisions in a contract. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Contract Receivable Retainage: Amount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract.
Contract Receivable Retainage, after Next Twelve Months: Amount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected after 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.
Contract Receivable Retainage, after Year Five: Amount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected 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.
Contract Receivable Retainage, Year Five: Amount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected in the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Contract Receivable Retainage, Year Two: Amount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected 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.
Contract Receivable Retainage, Next Twelve Months: Amount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected 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.
Contract Receivable Retainage, Year Four: Amount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected in the fourth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Contract Receivable Retainage, Year Three: Amount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected 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.
Contracts in Force Subject to Participation through Reinsurance, Ratio: Ratio of insurance contracts that are subject to reinsurance participation to all contracts in force.
Contracts Receivable, Claims and Uncertain Amounts: Amount of billed or unbilled claims or other similar items subject to uncertainty concerning their determination or ultimate realization under long-term contracts.
Contracts Receivable, Claims and Uncertain Amounts, Expected to be Collected after Next Twelve Months: Amount of billed or unbilled claims or similar items subject to uncertainty concerning their determination or ultimate realization under long-term contracts 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.
Contracts Receivable, Claims and Uncertain Amounts, Expected to be Collected in Next Twelve Months: Amount of billed or unbilled claims or similar items subject to uncertainty concerning their determination or ultimate realization under long-term contracts 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.
Contract Termination Claims, Governments Other than US Federal Government: Amount included in accounts receivable for long-term contracts and programs associated with governmental contracts at the balance sheet date representing amounts deemed to be reimbursable items under a terminated government contract or subcontract and included in a claim with a customer other than United States federal government.
Contract Termination Claims, US Federal Government: Amount included in accounts receivable for long-term contracts and programs associated with governmental contracts at the balance sheet date representing amounts deemed to be reimbursable items under a terminated United States government contract or subcontract and included in a claim with the United States government, including those associated with terminated war and defense contracts.
Contractually Specified Servicing Fees, Amount: All amounts that, per contract, are due to the servicer in exchange for servicing the financial asset and would no longer be received by a servicer if the beneficial owners of the serviced assets (or their trustees or agents) were to exercise their actual or potential authority under the contract to shift the servicing to another servicer. Depending on the servicing contract, those fees may include some or all of the difference between the interest rate collected on the asset being serviced and the rate to be paid to the beneficial owners of the asset.
Contractually Specified Servicing Fees, Late Fees, and Ancillary Fees Earned in Exchange for Servicing Financial Assets: The total amount of contractually specified servicing fees, late fees, and ancillary fees earned for each period for which results of operations are presented.
Contractual Maturities, Time Deposits, $100,000 or More, after 12 Months: Amount of time deposit liabilities, including certificates of deposit, in denominations of $100,000 or more, maturing after twelve months from the balance sheet date.
Contractual Maturities, Time Deposits, $100,000 or More, Six Months Through 12 Months: Amount of time deposit liabilities, including certificates of deposit, in denominations of $100,000 or more, maturing within six to twelve months after the balance sheet date.
Contractual Maturities, Time Deposits, $100,000 or More, Three Months or Less: Amount of time deposit liabilities, including certificates of deposit, in denominations of $100,000 or more, maturing within three months or fewer from the balance sheet date.
Contractual Maturities, Time Deposits, $100,000 or More, Three Months Through Six Months: Amount of time deposit liabilities, including certificates of deposit, in denominations of $100,000 or more, maturing within three to six months after the balance sheet date.
Contributions in Aid of Construction: Developers, builders, governmental agencies and municipalities will provide the entity with cash, or in some cases property, to extend its services to their properties. Nonrefundable contributions are recorded as contributions in aid of construction ("CIAC").
Convertible Subordinated Debt: Including the current and noncurrent portions, the carrying value of convertible subordinated debt, as of the balance sheet date, initially scheduled to be repaid after one year or beyond the normal operating cycle if longer. This form of debt can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder, and places a lender in a lien position behind debt having a higher priority of repayment in liquidation of the entity's assets.
Convertible Subordinated Debt, Noncurrent: The portion of the carrying value of convertible subordinated debt as of the balance sheet date that is scheduled to be repaid after one year or beyond the normal operating cycle if longer. This form of debt can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder, and places a lender in a lien position behind debt having a higher priority of repayment in liquidation of the entity's assets.
Cooperative Advertising Amount: Total amount received by an entity from a vendor under a cooperative advertising arrangement that has been offset against advertising expense.
Agricultural Cooperative Inventory, Amount: The carrying amount of members' products at the balance sheet date.
Cost-method Investments, Aggregate Carrying Amount, Not Evaluated for Impairment: This element represents the aggregate carrying amount of all cost-method investments held by the Entity which was not evaluated for impairment. Because the fair value of cost-method investments is not readily determinable, the evaluation of whether an investment is impaired generally consists of whether an event or change in circumstances has occurred during the reporting period that may have a significant adverse effect on the fair value of the investment (an "impairment indicator"). Impairment indicators include, but are not limited to: (1) significant deterioration in the earnings performance, credit rating, asset quality, or business prospects of the investee; (2) significant adverse change in the regulatory, economic, or technological environment of the investee; (3) significant adverse change in the general market condition of either the geographic area or the industry in which the investee operates; (4) a bona fide offer to purchase (whether solicited or unsolicited), an offer by the investee to sell, or a completed auction process for the same or similar security for an amount less than the cost of the investment; or (5) factors that raise significant concerns about the investee's ability to continue as a going concern, such as negative cash flows from operations, working capital deficiencies, or noncompliance with statutory capital requirements or debt covenants.
Cost-method Investments, Realized Gains: For investments in debt and equity securities accounted for at cost, the excess of net sale proceeds over the carrying amount of investments disposed of during the period.
Cost-method Investments, Realized Losses, Excluding Other than Temporary Impairments: For investments in debt and equity securities accounted for at cost, the excess of the carrying amount over net sale proceeds of investments disposed of during the period.
Cost of Goods and Services Sold, Amortization: Amortization of property, plant and equipment directly related to goods produced and sold and services rendered by an entity during the reporting period.
Cost of Goods and Services Sold, Depreciation and Amortization: Depreciation and amortization of property, plant and equipment directly related to goods produced and sold and services rendered by an entity during the reporting period.
Cost of Purchased Water: Cost of water purchased, may include any water related assessment. If water is bought on a unit volume basis, would also be considered as commodity costs.
Costs of Franchised Outlets: Costs incurred that are directly related to generating franchise revenues from franchised outlets.
Costs of Franchisor Owned Outlets: Costs incurred that are directly related to generating franchise revenues from franchisor owned outlets.
Credit and Debit Card Receivables, at Carrying Value: Amount due the Entity as a result of customers utilizing point of sale debit or credit cards in exchange transactions with the entity 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.
Credit Card Receivables: Amounts receivable from issuing a card to individuals or businesses that allows someone to make a purchase on borrowed money.
Energy Related Inventory, Crude Oil and Natural Gas Liquids: The aggregate carrying amount as of the balance sheet date of unrefined petroleum and the liquid hydrocarbon components recovered from natural gas.
Custody Fees: Those fees charged for services related to holding, advising, and managing customer investment assets. These account fees usually charged annually or semi-annually, on a per security basis, for the costs of services.
Customer Advances and Deposits, Current: The current portion of aggregate prepayments received from customers for goods or services to be provided in the future, as well as the current portion of money or property received from customers that are to be returned upon satisfactory contract completion or as partial prepayment for goods or services to be provided in the future.
Customer Advances, Noncurrent: The noncurrent portion of prepayments received from customers for goods or services to be provided in the future.
Customer Advances or Deposits, Noncurrent: Aggregate noncurrent portion of prepayments received from customers for goods or services to be provided in the future, as well as the current portion of money or property received from customers that is to be returned upon satisfactory contract completion or as partial prepayment for goods or services to be provided in the future.
Customer Deposits, Noncurrent: The noncurrent portion of money or property received from customers that is to be returned upon satisfactory contract completion or as partial prepayment for goods or services to be provided in the future.
Customer Refund Liability, Current: Current regulatory liabilities generally represent obligations to make refunds to customers for various reasons including overpayment.
Customer Refund Liability, Noncurrent: Noncurrent regulatory liabilities generally represent obligations to make refunds to customers for various reasons including overpayment.
Customer's Liability for Acceptances, Gross: Customer's outstanding debt to the institution that resulted from short-term negotiable time drafts drawn on and accepted by an institution (also known as banker's acceptance transactions).
Customer's Liability for Acceptances, Net: The aggregate of all customer's outstanding debt to the institution that resulted from short-term negotiable time drafts drawn on and accepted by an institution (also known as banker's acceptance transactions), net of allowance for uncollectible customer's liability for acceptances.
Debt Conversion, Converted Instrument, Rate: Dividend or interest rate associated with the financial instrument issued in exchange for the original debt being converted in a noncash or part noncash transaction. Noncash are transactions that affect recognized assets or liabilities but that do not result in cash receipts or cash payments. Part noncash refers to that portion of the transaction not resulting in cash receipts or cash payments.
Debt Conversion, Original Debt, Interest Rate of Debt: The rate of interest that was being paid on the original debt issue that is being converted in the noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
Debt Instrument, Convertible, Conversion Price: The price per share of the conversion feature embedded in the debt instrument.
Debt of Subsidiary, Not Assumed: Debt of a subsidiary that has not been assumed or guaranteed by the entity and any liens on premises of a subsidiary, or its consolidated subsidiaries, which have not been assumed by the entity, or its consolidated subsidiaries.
Decommissioning Fund Investments: Decommission fund to pay for the costs of decontaminating and decommissioning of facilities through collection of revenues derived from utility assessments and government appropriations. Decommission fund investment for the process whereby a power station, at the end of its economic life, is taken permanently out of service and its site made available for other purposes. In the case of a nuclear station this comprises three different states of clearance. Immediately after the final closure, radioactive material such as nuclear fuel and operational waste is removed and the buildings surrounding the reactor shield are dismantled and finally the reactor itself is dismantled.
Decommissioning Liability, Noncurrent: Amount of a decommissioning liability associated with a legal obligation that a firm incurs when it constructs or operates an asset that must eventually be withdrawn from active service. This may include operating assets such as nuclear power plants or shipping vessels.