KirkHan/XBRL_Terminology huggingface dataset:
Retail Land Sales, Maturity of Accounts Receivable, Year Four: Amount of accounts receivable from retail land sales 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.
Retail Land Sales, Maturity of Accounts Receivable, Next Twelve Months: Amount of accounts receivable from retail land sales 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.
Retail Land Sales, Maturity of Accounts Receivable, Year Three: Amount of accounts receivable from retail land sales 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.
Retail Land Sales, Maturity of Accounts Receivable, Year Two: Amount of accounts receivable from retail land sales 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.
Retail Related Inventory: Carrying amount as of the balance sheet date of merchandise inventory held by a retailer, wholesaler, or distributor for future sale; includes packaging and other supplies used to store, transport, or present merchandise inventory.
Retail Related Inventory, Merchandise: Carrying amount as of the balance sheet date of merchandise inventory purchased by a retailer, wholesaler or distributor and held for future sale.
Retail Related Inventory, Packaging and Other Supplies: Carrying amount as of the balance sheet date of items used in storage, presentation or transportation of physical goods that are targeted for sale to end users.
Retained Interest, Fair Value Disclosure: Fair value portion of interest continued to be held by a transferor after transferring financial assets to a third party.
Retains: Amount of patronage earnings withheld by agricultural cooperatives from distributions and allocated to patrons' capital accounts.
Retention Payable: Amounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract.
Retention Payable, Due after One Year: Amounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid 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.
Retention Payable, Due after Year Five: Amounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid 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.
Retention Payable, Due in Year Five: Amounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid 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.
Retention Payable, Due in Year Two: Amounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid 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.
Retention Payable, Due in Next Twelve Months: Amounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid 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.
Retention Payable, Due in Year Four: Amounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid 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.
Retention Payable Due in Year Three: Amounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid 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.
Revenue Recognition, Milestone Method, Revenue Recognized: The amount of consideration recognized during the period for the milestone or milestones.
Revenue Recognition, Multiple-deliverable Arrangements, Determination of Selling Price, Amount: Represents the value established as the selling price of the significant unit of accounting used to allocate the consideration of the multiple-deliverable arrangement.
Revenues and Gains, Reporting Currency Denominated, Value: The reporting currency-denominated revenue (including gains) amount.
Sale of Stock, Consideration Received Per Transaction: Amount of consideration received by subsidiary or equity investee in exchange for shares of stock issued or sold. Includes amount of cash received, fair value of noncash assets received, and fair value of liabilities assumed by the investor.
Sale of Stock, Percentage of Ownership after Transaction: Percentage of subsidiary's or equity investee's stock owned by parent company after stock transaction.
Sale of Stock, Percentage of Ownership before Transaction: Percentage of subsidiary's or equity investee's stock owned by parent company before stock transaction.
Secured Debt, Dollar Rolls: Carrying value, as of the balance sheet date, of an agreement to sell a mortgage-backed security with an agreement to purchase a similar mortgage-backed security at a future date.
Secured Debt, Repurchase Agreements: Carrying value, as of the balance sheet date, of securities sold under agreements to repurchase where the transferor maintains effective control over the assets, accounting for them as secured debt.
Secured Demand Notes: Represents the carrying amount as of the balance sheet date of loans made to broker-dealers which are generally secured by marketable securities owned by the borrower broker-dealer but held by the lender, are interest-bearing, and payable upon demand. The right to demand payment may be conditioned upon the occurrence of certain events.
Secured Long-term Debt, Noncurrent: Carrying amount of collateralized debt obligations with maturities initially due after one year or beyond the operating cycle, if longer, excluding the current portion. Obligations include, but not limited to, mortgage loans, chattel loans, and other borrowings secured by assets.
Securities Failed-to-Deliver: Amount receivable as the result of a fail-to-deliver. A fail-to-deliver is a securities sale to another broker-dealer that has not been delivered to buying broker-dealer by the close of business on the settlement date.
Securities Failed-to-Receive: Amount payable as the result of fail-to-receive. A fail-to-receive is a securities purchase from another broker-dealer not received from the selling broker-dealer by the close of business on the settlement date.
Securities Received as Collateral: The carrying value as of the balance sheet date of the assets received as collateral against securities loaned to other broker-dealers. Borrowers of securities generally are required to provide collateral to the lenders of securities, commonly cash but sometimes other securities or standby letters of credit, with a value slightly higher than that of the securities borrowed. In instances where the entity is permitted to sell or re-pledge these securities, the entity reports the fair value of the collateral received and the related obligation to return the collateral as a liability.
Securities Received as Collateral, Amount Foreclosed: The fair value of collateral received that was taken through foreclosure due to default by the original transferor in lieu of collection of the secured receivable.
Securities Received as Collateral, Amount Repledged and Sold: The fair value of collateral received that has been sold or re-pledged and is owed to the debtor (transferor) upon settlement of the related contractual obligation under which it was received.
Securities Reserve Deposit Required and Made: Securities deposited in a special reserve account for the exclusive benefit of customers pursuant to SEC Regulations.
Securities Segregated under Other Regulations: Fair value of securities deposited in a special reserve account for the exclusive benefit of customers pursuant to regulations other than SEC Regulations and the Commodity Exchange Act.
Securities Segregated under Securities Exchange Commission Regulation: Fair value of securities deposited in a special reserve account for the exclusive benefit of customers.
Securitized Regulatory Transition Assets, Noncurrent: Carrying value of the regulatory asset that represents capitalized stranded costs that have been securitized (financed with debt) and are expected to be recoverable through a transition charge after one year (or beyond the operating cycle if longer). A transition charge is a charge approved by a regulator that allows deregulated utilities to recover investments in certain assets, such as power plants, over a transition period leading into a deregulated market.
Security Owned and Pledged as Collateral, Associated Liabilities, Fair Value: Fair value of liabilities arising from or related to a financial instrument held by the entity for its own account (proprietary securities) which has been pledged to counterparties.
Self Insurance Reserve, Current: Carrying amount of accrued known and estimated losses incurred as of the balance sheet date for which no insurance coverage exists, and for which a claim has been made or is probable of being asserted, typically arising from workmen's compensation-type of incidents and personal injury to nonemployees from accidents on the entity's property that are expected to be paid within one year (or the normal operating cycle, if longer).
Self Insurance Reserve, Noncurrent: Carrying amount of accrued known and estimated losses incurred as of the balance sheet date for which no insurance coverage exists, and for which a claim has been made or is probable of being asserted, typically arising from workmen's compensation-type of incidents and personal injury to nonemployees from accidents on the entity's property that are expected to be paid after one year (or the normal operating cycle, if longer).
Separate Accounts, Liability: Amount of liability for variable contracts that meet specified criteria that are backed by assets held in separate accounts and carried at the fair value of those assets.
Servicing Assets and Servicing Liabilities at Fair Value, Assumptions Used to Estimate Fair Value, Discount Rate: Discount rate used to estimate the fair value of servicing assets and servicing liabilities.
Servicing Assets and Servicing Liabilities at Fair Value, Assumptions Used to Estimate Fair Value, Expected Credit Losses: Percentage of contractually collectible principal associated with a financial asset expected not to be collected due to default by the borrower.
Servicing Assets and Servicing Liabilities at Fair Value, Assumptions Used to Estimate Fair Value, Prepayment Speed: Estimated rate of prepayments of principal on servicing assets and servicing liabilities.
Settlement Assets, Current: Cash received or short term receivables for unsettled money transfers, money orders, consumer payments, or business to business payments. Settlement assets include clearing and settling customers payments due to and from financial institutions and may include cash and cash equivalents.
Settlement Liabilities, Current: Amounts payable for money transfers, money orders, and consumer payment service arrangements. Settlement liabilities include amounts payable to intermediaries for global payment transfers.
Share-based Compensation Arrangement by Share-based Payment Award, Discount from Market Price, Offering Date: Discount rate from fair value on offering date that participants pay for shares.
Share-based Compensation Arrangement by Share-based Payment Award, Discount from Market Price, Purchase Date: Discount rate from fair value on purchase date that participants pay for shares.
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate: The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term.
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Minimum: The estimated measure of the minimum percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum: The minimum risk-free interest rate assumption that is used in valuing an option on its own shares.
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Weighted Average Expected Dividend: Disclosure of the weighted average expected dividend for an entity using a valuation technique with different dividend rates during the contractual term.
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Employee Subscription Rate: The highest percentage of annual salary that an employee is permitted to utilize with respect to the plan.
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Number of Shares Per Employee: The highest quantity of shares an employee can purchase under the plan per period.
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized: The maximum number of shares (or other type of equity) originally approved (usually by shareholders and board of directors), net of any subsequent amendments and adjustments, for awards under the equity-based compensation plan. As stock or unit options and equity instruments other than options are awarded to participants, the shares or units remain authorized and become reserved for issuance under outstanding awards (not necessarily vested).
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price: The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan.
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Grant Date Intrinsic Value: The grant-date intrinsic value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology.
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value: The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology.
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Exercise Price: As of the balance sheet date, the weighted-average exercise price (at which grantees can acquire the shares reserved for issuance) for exercisable stock options that are fully vested or expected to vest.
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price: As of the balance sheet date, the weighted-average exercise price for outstanding stock options that are fully vested or expected to vest.
Share-based Compensation Arrangement by Share-based Payment Award, Per Share Weighted Average Price of Shares Purchased: The weighted average of per share prices paid for shares purchased on the open market for issuance to employees under the plan.
Share-based Compensation Arrangement by Share-based Payment Award, Plan Modification, Number of Employees Affected: The number of employees affected by the modification of an equity-based compensation plan.
Share-based Compensation Arrangement by Share-based Payment Award, Shares to be Repurchased Next Year: An entity expecting to repurchase shares in the following period, generally discloses an estimate of the amount or range of shares to be repurchased.
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Exercisable Options, Weighted Average Exercise Price: Weighted average exercise price as of the balance sheet date for those equity-based payment arrangements exercisable and outstanding.
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Lower Range Limit: The floor of a customized range of exercise prices for purposes of disclosing shares potentially issuable under outstanding stock option awards on all stock option plans and other required information pertaining to awards in the customized range.
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Exercise Price: The weighted average price as of the balance sheet date at which grantees could acquire the underlying shares with respect to all outstanding stock options which are in the customized range of exercise prices.
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Upper Range Limit: The ceiling of a customized range of exercise prices for purposes of disclosing shares potentially issuable under outstanding stock option awards on all stock option plans and other required information pertaining to awards in the customized range.
Share-based Goods and Nonemployee Services Transaction, Modification of Terms, Incremental Compensation Cost: The excess of the fair value of the modified award over the fair value of the award immediately before the modification.
Share-based Goods and Nonemployee Services Transaction, Quantity of Securities Issued: The number of shares or units of entity securities issued in the transaction in which equity securities were issued to pay for goods or nonemployee services.
Share-based Goods and Nonemployee Services Transaction, Shares Approved for Issuance: The maximum number of shares (or other type of equity) that have been approved for issuance in the equity-based payment transaction.
Share-based Goods and Nonemployee Services Transaction, Valuation Method, Expected Dividend Rate: The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the expected term of a nonvested share or option award issued to other than an employee.
Share-based Goods and Nonemployee Services Transaction, Valuation Method, Expected Volatility Rate: The estimated measure of the percentage amount by which a share price is expected to fluctuate during the expected term of a nonvested share or option award issued to other than an employee.
Share-based Goods and Nonemployee Services Transaction, Valuation Method, Risk Free Interest Rate: The risk-free interest rate assumption that is used in valuing a nonvested share or option award issued to other than an employee.
Shares Held in Employee Stock Option Plan, Committed-to-be-Released: Number of committed-to-be-released shares held by the Employee Stock Option Plan at balance sheet date. Committed-to-be-released shares are shares that will be released in the future and will be allocated to employees for services rendered in an accounting period. These shares are legally released from suspense and from serving as collateral for ESOP debt as a result of payment of debt service.
Shares held in Employee Stock Option Plan, Suspense Shares: Number of suspense shares held by the Employee Stock Option Plan at balance sheet date. Suspense shares are shares that have not been released, committed to be released or allocated to individual participant accounts.
Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Share Value, Amount, Current: The amount that is required to be paid, determined under the conditions specified in the contract, if as of the reporting date, the holder of the share has exercised the right to or the shares are mandatorily redeemable within one year of the reporting date or operating cycle, if longer.
Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Share Value, Amount, Noncurrent: The amount that is required to be paid, determined under the conditions specified in the contract, if as of the reporting date, the holder of the share has exercised the right to or the shares are mandatorily redeemable after one year from the reporting date or operating cycle, if longer.
Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Excess of Assets over Liabilities: The value of the excess of assets over liabilities. If all outstanding shares are subject to mandatory redemption and the redemption price is less than the book value (the redemption price is less than the company's equity balance), the resulting cumulative transition adjustment and subsequent adjustments to reflect changes in the redemption price of the shares are recorded as an excess of assets over liabilities (equity).
Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Maximum Amount: The maximum amount that the issuer could be required to pay to redeem the instrument by physical settlement, if applicable.
Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Maximum Number of Shares: The maximum number of shares that the issuer could be required to issue to redeem the instrument, if applicable.
Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Number of Shares: The number of shares that would be issued, determined under the conditions specified in the contract, if the settlement were to occur at the reporting date.
Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Number of Shares Indexed: For a forward contract or an option indexed to the issuer's equity shares, the number of issuer's shares to which the contract is indexed.
Short-Duration Contracts, Discounted Liabilities, Amount: The carrying amount as of the balance sheet date of loss reserves carried at present value.
Short-Duration Contracts, Discounted Liabilities, Discount Rate: The discount rate used to reduce the estimated amount of loss reserves on short-duration contracts to present value.
Short-term Bank Loans and Notes Payable: Amount of borrowings from a bank classified as other, maturing within one year or operating cycle, if longer.
Significant Changes, Franchised Outlets in Operation: The number of franchised outlets in operation at the balance sheet date when there are significant changes in franchisor-owned outlets or franchised outlets during the period.
Significant Changes, Franchisor Outlets in Operation: The number of franchisor-owned outlets in operation at the balance sheet date when there are significant changes in franchisor-owned outlets or franchised outlets during the period.
Significant Changes, Franchises Sold: The number of franchises sold during the period when there are significant changes in franchisor-owned outlets or franchised outlets during the period.
Significant Costs Incurred to Acquire Mineral Interest of Proved Reserves: Significant costs that have been incurred, including capitalized costs and costs charged to expense, to acquire mineral interests that have proved reserves.
Special Assessment Bond: Including the current and noncurrent portions, carrying value as of the balance sheet date of a type of municipal bond typically used to fund a development project. Also called special assessment limited liability bond, special district bond, special purpose bond, special tax bond and community development obligation. Interest owed to lenders is paid by taxes levied on the community benefiting from the particular bond-funded project. For example, if a bond of this sort was issued to pay for sidewalks to be repaved in a certain community, an additional tax would be levied on homeowners in the area benefiting from this project.
Special Assessment Bond, Current: The current portion of the carrying value as of the balance sheet date of a type of municipal bond typically used to fund a development project. Also called special assessment limited liability bond, special district bond, special purpose bond, special tax bond and community development obligation. Interest owed to lenders is paid by taxes levied on the community benefiting from the particular bond-funded project. For example, if a bond of this sort was issued to pay for sidewalks to be repaved in a certain community, an additional tax would be levied on homeowners in the area benefiting from this project.
Special Assessment Bond, Noncurrent: The noncurrent portion of the carrying value as of the balance sheet date of a type of municipal bond typically used to fund a development project. Also called special assessment limited liability bond, special district bond, special purpose bond, special tax bond and community development obligation. Interest owed to lenders is paid by taxes levied on the community benefiting from the particular bond-funded project. For example, if a bond of this sort was issued to pay for sidewalks to be repaved in a certain community, an additional tax would be levied on homeowners in the area benefiting from this project.
Spent Nuclear Fuel Obligation, Noncurrent: Provision for the disposal costs of spent nuclear fuel from generating stations.
Standard Product Warranty Accrual: Amount as of the balance sheet date of the aggregate standard product warranty liability. Does not include the balance for the extended product warranty liability.
Standard Product Warranty Accrual, Current: Amount as of the balance sheet date of the aggregate standard product warranty liability that is expected to be paid within one year or the normal operating cycle, if longer. Does not include the balance for the extended product warranty liability.
Standard Product Warranty Accrual, Noncurrent: Amount as of the balance sheet date of the aggregate standard product warranty liability that is expected to be paid after one year or beyond the normal operating cycle, if longer. Does not include the balance for the extended product warranty liability.
Statutory Accounting Practices, Portion of Excess Retained Earnings Not Taxed: The amount of retained earnings as of the balance sheet date in excess of statutory unassigned surplus on which no income tax provisions have been made.
Statutory Accounting Practices, Statutory Amount Available for Dividend Payments: Amount of dividends available for payment after computation of statutory restrictions on capital surplus.
Statutory Capital and Surplus Applying National Association of Insurance Commissioners (NAIC) Practices: Amount of statutory capital and surplus computed using statutory accounting practices prescribed by the National Association of Insurance Commissioners.
Stock Dividends, Shares: Number of shares of common and preferred stock issued as dividends during the period. Excludes stock splits.
Stock Issued During Period, Shares, Employee Benefit Plan: Number of shares issued during the period to an employee benefit plan, such as a defined contribution or defined benefit plan.
Stock Repurchase Program, Number of Shares Authorized to be Repurchased: The number of shares authorized to be repurchased by an entity's Board of Directors under a stock repurchase plan.
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased: The remaining number of shares authorized to be repurchased by an entity's Board of Directors under a stock repurchase plan.
Subordinated Debt: Including the current and noncurrent portions, carrying value as of the balance sheet date of subordinated debt (with initial maturities beyond one year or beyond the operating cycle if longer). Subordinated debt places a lender in a lien position behind debt having a higher priority of repayment in liquidation of the entity's assets.
Subordinated Long-term Debt, Noncurrent: Carrying value as of the balance sheet date of collateralized/uncollateralized debt obligation (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion. Subordinated debt places a lender in a lien position behind the primary lender of the company.
Subsidiary or Equity Method Investee, Cumulative Number of Shares Issued for All Transactions: Cumulative number of shares issued or sold by the subsidiary or equity method investee on all stock transactions.
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions: Percentage of subsidiary's or equity method investee's stock owned by parent immediately after all stock transactions.
Subsidiary or Equity Method Investee, Cumulative Proceeds Received on All Transactions: Cumulative amount of cash and other consideration received by subsidiary or equity method investee in exchange for shares or stock issued or sold. Include amounts of cash received, fair value of non-cash assets received, fair value of liabilities assumed, and fair value of any other forms of consideration.
Supplemental Unemployment Benefits, Continuation of Health Care: Liability for extension of health coverage in instances where coverage under the plan would otherwise end.
Supplemental Unemployment Benefits, Continuation of Life Insurance: Liability for extension of life insurance coverage in instances where coverage under the plan would otherwise end.
Supplemental Unemployment Benefits, Disability Related Benefits: Liability for amount due a former employee for benefits as a result of them becoming physically or mentally impaired.
Supplemental Unemployment Benefits, Job Training and Counseling: Liability for benefits that provide the former employee with career counseling assistance and instruction in learning new skills, to assist them in finding another source of employment.
Supplemental Unemployment Benefits, Other Postemployment: Amount of postemployment benefit liabilities classified as other.
Supplemental Unemployment Benefits, Salary Continuation: Liability for agreement to continue an employee's salary after termination of employment (but before retirement) including death, disability, or other event. For example, a company may agree to continue a disabled employee's salary for six months.
Supplemental Unemployment Benefits, Severance Benefits: Liability for amount due employees, in addition to wages and any other money that employers owe employees, when their employment ends through a layoff or other termination. For example, a company may provide involuntarily terminated employees with a lump sum payment equal to one week's salary for every year of employment.
Surplus Notes: Financial instruments issued by insurance entities (surplus notes) that are includable in surplus for statutory accounting purposes as prescribed or permitted by state laws and regulations that are liabilities of the issuer.
Temporary Equity, Aggregate Amount of Redemption Requirement: Aggregate amount of redemption requirements for each class or type of redeemable stock classified as temporary equity for each of the five years following the latest balance sheet date. The redemption requirement does not constitute an unconditional obligation that will be settled in a variable number of shares constituting a monetary value predominantly indexed to (a) a fixed monetary amount known at inception, (b) an amount inversely correlated with the residual value of the entity, or (c) an amount determined by reference to something other than the fair value of issuer's stock. Does not include mandatorily redeemable stock. The exception is if redemption is required upon liquidation or termination of the reporting entity.
Temporary Equity, Liquidation Preference: The aggregate liquidation preference (or restrictions) of stock classified as temporary equity that has a preference in involuntary liquidation considerably in excess of the par or stated value of the shares. The liquidation preference is the difference between the preference in liquidation and the par or stated values of the share. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.
Temporary Equity, Liquidation Preference Per Share: The per share liquidation preference (or restrictions) of stock classified as temporary equity that has a preference in involuntary liquidation considerably in excess of the par or stated value of the shares. The liquidation preference is the difference between the preference in liquidation and the par or stated values of the share. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.
Temporary Equity, Par or Stated Value Per Share: Per share amount of par value or stated value of stock classified as temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable.
Temporary Equity, Redemption Price Per Share: Amount to be paid per share that is classified as temporary equity by entity upon redemption. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.
Temporary Equity, Shares Outstanding: The number of securities classified as temporary equity that have been issued and are held by the entity's shareholders. Securities outstanding equals securities issued minus securities held in treasury. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.
Temporary Equity, Shares Subscribed but Unissued: Amount of a new issue of securities classified as temporary equity that are allocated to investors for them to buy. When securities are sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the securities to the investor until it receives the entire proceeds. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.
Temporary Equity, Share Subscriptions: The number of securities classified as temporary equity that have been allocated to investors to buy. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.
Tenant Improvements: Carrying amount as of the balance sheet date of improvements having a life longer than one year that were made for the benefit of one or more tenants.
Termination Loans: Definite liabilities to third parties under a termination loan agreement, whether or not guaranteed in whole or in part by the government.
Theatrical Film Costs: The amount of direct negative costs incurred in the physical production of a theatrical film, as well as allocations of production overhead and capitalized interest. Examples of direct negative costs include costs of story and scenario; compensation of cast, directors, producers, extras, and miscellaneous staff; costs of set construction and operations, wardrobe, and accessories; costs of sound synchronization; rental facilities on location; and postproduction costs such as music, special effects, and editing.
Theatrical Film Costs, Completed and Not Released: The amount of direct negative costs incurred as well as allocations of production overhead and capitalized interest related to the completion of a theatrical film not yet released. Examples of direct negative costs include costs of story and scenario; compensation of cast, directors, producers, extras, and miscellaneous staff; costs of set construction and operations, wardrobe, and accessories; costs of sound synchronization; rental facilities on location; and postproduction costs such as music, special effects, and editing.
Theatrical Film Costs, Development: The amount of direct negative costs incurred in development of a theatrical film, as well as allocations of production overhead and capitalized interest. Examples of direct negative costs include costs of story and scenario; compensation of cast, directors, producers, extras, and miscellaneous staff; costs of set construction and operations, wardrobe, and accessories; costs of sound synchronization; rental facilities on location; and postproduction costs such as music, special effects, and editing.
Theatrical Film Costs, Preproduction: The amount of direct negative costs incurred in the preproduction of a theatrical film, as well as allocations of production overhead and capitalized interest. Examples of direct negative costs include costs of story and scenario; compensation of cast, directors, producers, extras, and miscellaneous staff; costs of set construction and operations, wardrobe, and accessories; costs of sound synchronization; rental facilities on location; and postproduction costs such as music, special effects, and editing.
Theatrical Film Costs, Production: The amount of direct negative costs incurred in the production of a theatrical film, as well as allocations of production overhead and capitalized interest. Examples of direct negative costs include costs of story and scenario; compensation of cast, directors, producers, extras, and miscellaneous staff; costs of set construction and operations, wardrobe, and accessories; costs of sound synchronization; rental facilities on location; and postproduction costs such as music, special effects, and editing.
Theatrical Film Costs, Released: The amount of direct negative costs incurred in the release of a theatrical film, as well as allocations of production overhead and capitalized interest. Examples of direct negative costs include costs of story and scenario; compensation of cast, directors, producers, extras, and miscellaneous staff; costs of set construction and operations, wardrobe, and accessories; costs of sound synchronization; rental facilities on location; and postproduction costs such as music, special effects, and editing.
Timber and Timberlands: Amount before accumulated depreciation and depletion of forest crops and land devoted primarily to the growth and harvest of forest crops for commercial purposes.
Time Deposit Maturities, after Year Five: Amount of time deposits maturing after the fifth fiscal year following the latest fiscal year. Time deposits include, but are not limited to, certificates of deposits. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Time Deposit Maturities, Year Five: Amount of time deposits maturing in the fifth fiscal year following the latest fiscal year. Time deposits include, but are not limited to, certificates of deposits. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Time Deposit Maturities, Year Four: Amount of time deposits maturing in the fourth fiscal year following the latest fiscal year. Time deposits include, but are not limited to, certificates of deposits. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Time Deposit Maturities, Next Twelve Months: Amount of time deposits maturing in the next fiscal year following the latest fiscal year. Time deposits include, but are not limited to, certificates of deposits. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Time Deposit Maturities, Year Three: Amount of time deposits maturing in the third fiscal year following the latest fiscal year. Time deposits include, but are not limited to, certificates of deposits. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Time Deposit Maturities, Year Two: Amount of time deposits maturing in the second fiscal year following the latest fiscal year. Time deposits include, but are not limited to, certificates of deposits. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Time Deposits, $100,000 or More: Amount of time deposit liabilities, including certificates of deposit, in denominations of $100,000 or more.
Time Deposits, Less than $100,000: Amount of time deposit liabilities, including certificates of deposit, in denominations of less than $100,000.
Time Deposits, Weighted Average Interest Rate, Maturities Greater than Five Years: Weighted average interest rate for time deposits held by the entity with maturities greater than five years.
Time Deposits, Weighted Average Interest Rate, Maturities Greater than One Year: Weighted average interest rate for time deposits held by the entity with maturities greater than one year.
Time Deposits, Weighted Average Interest Rate, Maturities Year Five: Weighted average interest rate for time deposits held by the entity with maturities greater than four years, but five years or less.
Time Deposits, Weighted Average Interest Rate, Maturities Year Four: Weighted average interest rate for time deposits held by the entity with maturities greater than three years, but four years or less.
Time Deposits, Weighted Average Interest Rate, Maturities Year One: Weighted average interest rate for time deposits held by the entity with maturities of one year or less.
Time Deposits, Weighted Average Interest Rate, Maturities Year Three: Weighted average interest rate for time deposits held by the entity with maturities greater than two years, but three years or less.
Time Deposits, Weighted Average Interest Rate, Maturities Year Two: Weighted average interest rate for time deposits held by the entity with maturities greater than one year, but two years or less.