KirkHan/XBRL_Terminology huggingface dataset:
Accrual for Environmental Loss Contingencies, Undiscounted, Second Year: Undiscounted amount of the accrual for environmental loss contingencies expected 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.
Accrual for Environmental Loss Contingencies, Undiscounted, Third Year: Undiscounted amount of the accrual for environmental loss contingencies expected 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.
Accrual for Environmental Loss Contingencies, Undiscounted, Next Twelve Months: Undiscounted amount of the accrual for environmental loss contingencies expected 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.
Accrual for Taxes Other than Income Taxes: Carrying value as of the balance sheet date of obligations incurred and payable for real and property taxes.
Accrued Advertising, Current: Carrying value as of the balance sheet date of obligations incurred through that date and payable for advertising of the entity's goods and services. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Accrued Advertising: Carrying value as of the balance sheet date of obligations incurred through that date and payable for advertising of the entity's goods and services.
Accrued Bonuses, Current: Carrying value as of the balance sheet date of obligations incurred and payable for incentive compensation awarded to employees and directors or earned by them based on the terms of one or more relevant arrangements. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Accrued Bonuses: Carrying value as of the balance sheet date of obligations incurred and payable for incentive compensation awarded to employees and directors or earned by them based on the terms of one or more relevant arrangements.
Accrued Capping, Closure, Post-closure and Environmental Costs: The amount of estimated costs accrued as of the balance sheet date to comply with regulatory requirements pertaining to the retirement of a waste management facility (such as a landfill or waste treatment facility). Represents the portion that will be paid within one year or the normal operating cycle, if longer.
Accrued Capping, Closure, Post-closure and Environmental Costs, Noncurrent: The estimated amount of costs required as of the balance sheet date to comply with regulatory requirements pertaining to the retirement of a waste management facility, which will be paid after one year or beyond the normal operating cycle, if longer.
Accrued Employee Benefits, Current: Carrying value as of the balance sheet date of obligations, excluding pension and other postretirement benefits, incurred through that date and payable for perquisites provided to employees pertaining to services received from them. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Accrued Exchange Fee Rebate, Current: Carrying value as of the balance sheet date of obligations incurred through that date and payable for rebates of an exchange fee some mutual funds impose on shareholders if they exchange (transfer) to another fund within the same fund group. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Accrued Exchange Fee Rebate: Carrying value as of the balance sheet date of obligations incurred through that date and payable for rebates of an exchange fee some mutual funds impose on shareholders if they exchange (transfer) to another fund within the same fund group.
Accrued Insurance: Carrying value as of the balance sheet date of obligations incurred through that date and payable to insurance entities to mitigate potential loss from various risks or to satisfy a promise to provide certain coverage's to employees.
Accrued Insurance, Noncurrent: Carrying value as of the balance sheet date of obligations incurred through that date and due beyond one year (or beyond one operating cycle if longer) to insurance entities to mitigate potential loss from various risks or to satisfy a promise to provide certain coverages to employees.
Gift Card Liability, Current: Carrying value as of the balance sheet date of the liability for outstanding gift cards. Retail customers purchase gift cards or gift certificates that can be redeemed at a later date for merchandise or services; those unredeemed represent a liability of the entity because the revenue is being deferred.
Accrued Marketing Costs, Current: Carrying value as of the balance sheet date of obligations incurred through that date and payable for the marketing, trade and selling of the entity's goods and services. Marketing costs would include expenditures for planning and executing the conception, pricing, promotion, and distribution of ideas, goods, and services; costs of public relations and corporate promotions; and obligations incurred and payable for sales discounts, rebates, price protection programs, etc. offered to customers and under government programs. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Accrued Participation Liabilities, Due in Next Operating Cycle: The amount of accrued participation liabilities that it expects to pay during the upcoming operating cycle.
Accrued Payroll Taxes: Carrying value as of the balance sheet date of obligations incurred and payable for statutory payroll taxes incurred through that date and withheld from employees pertaining to services received from them, including entity's matching share of the employees FICA taxes and contributions to the state and federal unemployment insurance programs.
Accrued Professional Fees, Current: Carrying value as of the balance sheet date of obligations incurred through that date and payable for professional fees, such as for legal and accounting services received. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Accrued Professional Fees: Carrying value as of the balance sheet date of obligations incurred through that date and payable for professional fees, such as for legal and accounting services received.
Accrued Reclamation Costs, Current: Current portion of reclamation reserve to restore a mining or drilling site to the condition agreed upon within the mining or drilling contract.
Accrued Rent, Current: Carrying value as of the balance sheet date of obligations incurred through that date and payable for contractual rent under lease arrangements. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Accrued Rent: Carrying value as of the balance sheet date of obligations incurred through that date and payable for contractual rent under lease arrangements.
Accrued Rent, Noncurrent: Carrying value as of the balance sheet date of obligations incurred through that date and due after one year (or beyond the operating cycle if longer) for contractual rent under lease arrangements.
Accrued Royalties, Current: Carrying value as of the balance sheet date of obligations incurred through that date and payable for royalties. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Accrued Royalties: Carrying value as of the balance sheet date of obligations incurred through that date and payable for royalties.
Accrued Sales Commission, Current: Carrying value as of the balance sheet date of obligations incurred through that date and payable for sales commissions. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Accrued Sales Commission: Carrying value as of the balance sheet date of obligations incurred through that date and payable for sales commissions.
Accrued Utilities, Current: Carrying value as of the balance sheet date of obligations incurred through that date and payable for utilities, such as electrical power, heating oil, natural gas, and water. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
Accrued Utilities: Carrying value as of the balance sheet date of obligations incurred through that date and payable for utilities, such as electrical power, heating oil, natural gas, and water.
Advance Payments by Borrowers for Taxes and Insurance: Carrying amount of accumulated prepayments received by financial institutions from borrowers for taxes (for example, property taxes) and insurance (for example, property and catastrophe) which will periodically be remitted to the appropriate governmental agency or vendor on behalf of the borrower.
Advance Payments Netted Against Claim Receivable: Amount of advance payments received on the contract before its termination shown as a deduction from the claim receivable related to a termination of a contract.
Advance Royalties: The amount paid to music publishers, record producers, songwriters, or other artists in advance of their earning royalties from record or music sales. Such an amount is based on contractual terms and is generally nonrefundable.
Advance Royalties, Noncurrent: The amount paid to music publishers, record producers, songwriters, or other artists in advance of their earning royalties from record or music sales. Such an amount is based on contractual terms and is generally nonrefundable. This amount is expected to be consumed after one year or the normal operating cycle, if longer.
Advances for Gas Exploration, Development and Production Amount: Discloses the period end balance sheet amount of advances for gas exploration, development and production.
Advances Received on Government Contracts, Not Netted Against Accounts Receivable: Advances received on government contracts that are not offset against receivables because they cannot be definitely regarded as payments on account for contract work in progress.
Advertising Barter Transactions, Advertising Barter Costs: Total expense recognized from advertising barter transactions for each income statement presented.
Advertising Barter Transactions, Advertising Barter Revenue: Total revenue recognized from advertising barter transactions for each income statement presented.
Advertising Costs, Capitalized Direct Response Advertising, Write-down: The amount of any write-down of capitalized direct response advertising costs to net realizable value which is charged against earnings in the period.
Affordable Housing Program Assessments: Amount of expense for Affordable Housing Program (AHP) assessments required by the Federal Home Loan Bank Act of 1932.
Affordable Housing Program Obligation: Amount of obligation related to Affordable Housing Program (AHP) assessments required by the Federal Home Loan Bank Act of 1932.
Agricultural Related Inventory: Carrying amount as of the balance sheet date of merchandise or supplies held which are related to plants and animals.
Agricultural Related Inventory, Feed and Supplies: Carrying amount as of the balance sheet date of materials capitalized as inventory because of their use in the growth and maintenance of animals and crops.
Agricultural Related Inventory, Growing Crops: Carrying amount as of the balance sheet date of agricultural goods that are not yet mature and thus have not yet been harvested.
Agricultural Related Inventory, Plant Material: Carrying amount as of the balance sheet date of products that are used in the growth of plant goods (examples would include seeds, soil, fertilizers and other products).
Aircraft Rental: Expenses incurred related to the lease of aircraft from outside third parties that are used in the entity's business operations.
Aircraft Rental and Landing Fees: Expenses incurred related to the lease of aircraft from outside third parties that are used in the entity's business operations and direct costs incurred at airports primarily consisting of fees paid to the airport authority for takeoff and landing, gate and facility fees, and other related fees.
Airline, Capacity Purchase Arrangements: Costs incurred related to air services provided by third-party transportation companies, including regional affiliates.
Airline Related Inventory, Gross: Gross amount, as of the balance sheet date, of merchandise, goods, commodities, or supplies to be used in air transport of passengers and freight.
Airline Related Inventory, Aircraft Fuel, Gross: Gross amount, as of the balance sheet date, of fuel used in air transportation.
Airline Related Inventory, Aircraft Parts, Gross: Gross amount, as of the balance sheet date, of plant or equipment components to be used for the primary purpose of air transportation.
Airline Related Inventory, Net: Net carrying amount, as of the balance sheet date, of expendable merchandise, goods, commodities, or supplies to be used primarily in air transport of passengers and freight.
Air Traffic Liability, Current: The value of air transportation services sold but as yet unused by the passenger, including sales for air transportation to be provided by the reporting air carrier and air transportation to be provided by another air carrier for whom sales were made. Used to reflect the current portion of the liability (within one year or within the normal operating cycle if longer).
All Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Not Accounted for Using Income Recognition Model, at Carrying Value: The recorded value of all 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, for which the income recognition model was not applied.
All Certain Loans Acquired in Transfer Accounted for as Debt Securities, Not Accounted for Using Income Recognition Model, End of Period, at Carrying Value: The recorded value of all 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, for which the income recognition model was not applied.
All Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Not Accounted for Using Income Recognition Model: The carrying amount as of the balance sheet date of 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 was deemed probable at acquisition that the investor would be unable to collect all contractually required payments, and to which the income recognition total model was not applied.
Allowance for Uncollectible Customer's Liability for Acceptances: Represents the reserve against amounts due from customers which are uncollectible or questionable as to collection and which specifically relate to short-term negotiable time drafts drawn on and accepted by an institution (also known banker's acceptances).
Amortization and Depreciation of Decontaminating and Decommissioning Assets: The current period expense charged against earnings on decontaminating and decommissioning of facilities used in the normal conduct of business and not intended for resale to allocate or recognize the cost of the assets over their useful lives.
Amortization of Nuclear Fuel Lease: The expense charged against earnings for the periodic recognition of capitalized nuclear fuel leases.
Amortization of Rate Deferral: The periodic expense to reduce the value of the rate deferral asset that is created when utilities under bill customers during periods of rate increases by deferring rate increases. These customers eventually pay higher rates to repay the utility for the rate deferral.
Amount Available for Dividend Distribution without Affecting Capital Adequacy Requirements: The amount of dividends that can be declared or paid without affecting the banking or savings institution's regulatory capital position.
Amount of Deferred Costs Related to Long-term Contracts: Amount of deferred costs for long-term contracts and programs. Includes, but is not limited to, initial tooling costs and deferred production costs.
Amount of Embedded Regulatory Asset: Discloses amount of embedded regulatory assets within the plant accounts. This may result when the regulatory depreciable life is longer than the depreciable life generally used for nonregulatory accounting.
Amount of Embedded Regulatory Liability: Discloses amount of embedded regulatory liabilities within the plant accounts. This may result when the regulatory depreciable life is shorter than the depreciable life generally used for nonregulatory accounting.
Artist Advances, Commitments, Amount: The amount the entity has committed to make for future artist advances.
Asset Recovery Damaged Property Costs, Noncurrent: Carrying amount as of the balance sheet date of the portion of the reserved funds established by a utility from customer payments to cover the repair costs of damages from major storms, which repairs are expected to be incurred beyond one year or the normal operating cycle, if longer.
Assets Designated to Closed Block: The sum of cash, cash equivalents, investments and other assets allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block.
Assets Designated to Closed Block, Cash and Cash Equivalents: Cash and highly liquid, safe investments that can be readily converted into cash (cash equivalents) allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block.
Assets Designated to Closed Block, Equity Securities, at Fair Value: Fair value of equity securities allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block.
Assets Designated to Closed Block, Equity Securities, Available-for-sale, at Fair Value: Fair value of equity securities designated as available for sale, which are allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block. Also a component of change in other comprehensive income in the period, which is reflected in the closed block disclosure.
Assets Designated to Closed Block, Fixed Maturities, Held-to-maturity, at Amortized Cost: Carrying amount of investments in debt securities that are deemed to be held to maturity that are allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block.
Assets Designated to Closed Block, Fixed Maturity, Available-for-sale, at Fair Value: Fair value of investments in debt securities that are deemed to be available for sale that are allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block. Change in fair of such securities is a component of change in other comprehensive income in the period, which is reflected in the closed block disclosure.
Assets Designated to Closed Block, Mortgage Loans on Real Estate: Carrying amount of investments in mortgage loans on real estate allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block.
Assets Designated to Closed Block, Policy Loans: Carrying amount of loans to policy holders secured by benefits under insurance policies that are allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block.
Assets Designated to Closed Block, Real Estate: Real estate investments allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block.
Assets Designated to Closed Block, Short-term Investments: Short-term investments allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block.
Assets Held by Insurance Regulators: Carrying amount of cash and investment securities on deposit with state regulatory authorities in connection with capital requirements.
Assets Held-in-trust, Current: The amount of cash, securities, or other assets held by a third-party trustee pursuant to the terms of an agreement which assets are available to be used by beneficiaries to that agreement only within the specific terms thereof and which agreement is expected to terminate within one year of the balance sheet date (or operating cycle, if longer) at which time the assets held-in-trust will be released or forfeited.
Assets Held-in-trust, Noncurrent: The amount of cash, securities, or other assets held by a third-party trustee pursuant to the terms of an agreement which assets are available to be used by beneficiaries to that agreement only within the specific terms thereof and which agreement is expected to terminate more than one year from the balance sheet date (or operating cycle, if longer) at which time the assets held-in-trust will be released or forfeited.
Assets of Wholly Owned Real Estate Investment Subsidiaries: For banks, amount of real estate assets held by entities that are wholly-owned.
Assets under Management, Average Balance: The average carrying amount of assets managed during the period by the investment advisor on behalf of investors.
Assets under Management, Carrying Amount: The carrying amount of assets an investment adviser manages on behalf of investors.
Auction Market Preferred Securities, Shares, Issued: Number of auction market preferred securities shares issued.
Auction Market Preferred Securities, Shares, Redeemed: These are the number of AMPS shares redeemed during the period.
Auction Market Preferred Securities, Stock Series, Liquidation Value: The amount of the liquidation value for auction market preferred securities.
Auction Market Preferred Securities, Stock Series, Par Value Per Share: The par value of the auction market preferred security.
Auction Market Preferred Securities, Stock Series, Per-Share Redemption Amount: The per-share amount at which preferred stock may be called or is subject to redemption through sinking-fund operations or otherwise.
Auction Market Preferred Securities, Stock Series, Shares Authorized: The number of shares of a preferred security the entity has authorized through an auction process.
Auction Market Preferred Securities, Stock Series, Variable Interest Rate Earned: The interest (or dividend) rates earned on action market preferred securities (on an annual basis or APY) for the period reported.
Available-for-sale Debt Securities, Amortized Cost Basis: This item represents the cost of debt securities, which are categorized neither as held-to-maturity nor trading, net of adjustments including accretion, amortization, collection of cash, previous other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments recognized, as defined), and fair value hedge accounting adjustments, if any.
Available-for-sale Equity Securities, Amortized Cost Basis: This item represents the cost of equity securities, which are categorized neither as held-to-maturity nor trading, net of adjustments for other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments recognized, as defined), and fair value hedge accounting adjustments, if any.
Available-for-sale Securities, Debt Securities, Current: Amount of investments in debt securities classified as available-for-sale, expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer.
Available-for-sale Securities, Debt Securities, Noncurrent: Total of debt securities categorized neither as held-to-maturity nor trading which are intended be sold or mature more than one year from the balance sheet date or operating cycle, if longer.
Available-for-sale Securities, Failed Auction, Value: The value of securities held, for which the interest rate resets through an auction process, that are categorized neither as trading nor held-to-maturity, that failed to be liquidated through auction.
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Level of Subordination: This item represents the current level of subordination of the entity's receipt of consideration should the assets underlying the security be liquidated when the level of subordination was considered as one of the potential factors in reaching a conclusion that the available-for-sale investments are not other-than-temporarily impaired.
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Third Party Guarantees, Amount: Amount of third party guarantees against loss of value in the underlying assets related to available-for-sale security in an unrealized loss position and for which other-than-temporary impairments (OTTI) have not been recognized.
Available-for-sale Securities, Sold at Par: The aggregate value of securities held, which were categorized neither as trading nor held-to-maturity, for which the interest rate reset through an auction process, that failed to be liquidated through auction, and which were sold at par value during the period.
Bank Acceptances Executed: The amount of the financial institution's obligation to pay the holder of the customer's draft which the financial institution has guaranteed (i.e., Banker's Acceptance).
Bank Acceptances Executed and Outstanding: Carrying amount as of the balance sheet date of drafts and bills of exchange that have been accepted by the reporting bank, or by others for its own account, as its liability to holders of the drafts.
Bank Owned Life Insurance: The carrying amount of a life insurance policy on an officer, executive or employee for which the reporting entity (a bank) is entitled to proceeds from the policy upon death of the insured or surrender of the insurance policy.
Billings in Excess of Cost, Current: Liability attributable to (i) billings in excess of costs under the percentage of completion contract accounting method representing the difference between contractually invoiced amounts (billings) and revenue recognized based, for example, on costs incurred to estimated total costs at period end or (ii) contractually invoiced amounts (billings) in excess of costs incurred and accumulated under the completed contract accounting method that are expected to be realized within one year or one operating cycle, whichever is longer, from the reporting date.
Billings in Excess of Cost, Noncurrent: Liability attributable to (i) billings in excess of costs under the percentage of completion contract accounting method representing the difference between contractually invoiced amounts (billings) and revenue recognized based, for example, on costs incurred to estimated total costs at period end or (ii) contractually invoiced amounts (billings) in excess of costs incurred and accumulated under the completed contract accounting method that are expected to be realized more than one year or one operating cycle, whichever is longer, from the reporting date.
Borrowings under Guaranteed Investment Agreements: Carrying value as of the balance sheet date of the sum of the obligations to contract holders to provide to them an agreed upon rate of return pursuant to the terms of the underlying contract. These contracts represent lending by the contract holders to the entity in return for a guaranteed (primarily fixed) interest rate until maturity, unless called earlier if the contracts provide that option to the contract holders (usually institutions). There is little or no insurance risk for the entity.
Business Acquisition, Percentage of Voting Interests Acquired: Percentage of voting equity interests acquired at the acquisition date in the business combination.
Business Acquisition, Revenue Reported by Acquired Entity for Last Annual Period: Total revenue reported by the acquired entity for its previous full fiscal year before the business acquisition.
Business Combination, Acquired Receivables, Estimated Uncollectible: For receivables acquired in a business combination, excluding certain loans and debt securities acquired in a transfer (as defined), this element represents the best estimate at the acquisition date of the contractual cash flows not expected to be collected, by major class of receivable, such as loans, direct finance leases (as defined), and any other class of receivables.
Business Combination, Acquired Receivables, Gross Contractual Amount: For receivables acquired in a business combination, excluding certain loans and debt securities acquired in a transfer (as defined), this element represents the gross contractual amounts receivable, by major class of receivable, such as loans, direct finance leases (as defined), and any other class of receivables.
Business Combination, Assets Arising from Contingencies, Amount Recognized, Other than at Fair Value: The amount, measured at other than acquisition-date fair value, of all the assets acquired that arise from contingencies and were recognized by the entity, if the acquisition-date fair value cannot be determined and other criteria (as defined) related to the contingencies have been met.
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High: For contingent consideration arrangements recognized in connection with a business combination, this element represents an estimate of the high-end of the potential range (undiscounted) of the consideration which may be paid.
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, Low: For contingent consideration arrangements and indemnification assets recognized in connection with a business combination, this element represents an estimate of the low-end of the potential range (undiscounted) of the consideration which may be paid.
Business Combination, Indemnification Assets, Range of Outcomes, Value, High: For indemnification assets recognized in connection with a business combination, this element represents an estimate of the high-end of the potential range (undiscounted) of the indemnification benefit which may be realized.
Business Combination, Indemnification Assets, Range of Outcomes, Value, Low: For indemnification assets recognized in connection with a business combination, this element represents an estimate of the low-end of the potential range (undiscounted) of the indemnification benefit which may be realized.
Business Combination, Liabilities Arising from Contingencies, Amount Recognized, Other than at Fair Value: The amount, measured at other than acquisition-date fair value, of all the liabilities assumed that arise from contingencies and were recognized by the entity, if the acquisition-date fair value cannot be determined and other criteria (as defined) related to the contingencies have been met.
Business Combination, Separately Recognized Transactions, Additional Disclosures, Acquisition Costs: For transactions that are recognized separately from the acquisition of assets and assumptions of liabilities in the business combination, such as related to pre-existing relationships with the acquiree, this element represents the disclosure of the amount of acquisition related costs.
Business Combination, Separately Recognized Transactions, Additional Disclosures, Issuance Costs Not Expensed: For transactions that are recognized separately from the acquisition of assets and assumptions of liabilities in the business combination, such as related to pre-existing relationships with the acquiree, this element represents the disclosure of the amount of any issuance related costs which have not been expensed.
Business Combination, Separately Recognized Transactions, Liabilities Recognized: The amount of liabilities recognized recorded in a transaction with the acquiree for each transaction that is recognized separately from the acquisition of assets and assumptions of liabilities in the business combination.
Business Combination, Separately Recognized Transactions, Revenues and Gains Recognized: The revenues and gains recognized recorded for each transaction with the acquiree that is recognized separately from the acquisition of assets and assumptions of liabilities in the business combination.
Business Combination, Step Acquisition, Equity Interest in Acquiree, Percentage: Percentage of equity in the acquiree held by the acquirer immediately before the acquisition date in a business combination.
Capital Accumulation Plans: Value of stock in an investment or savings plan established by the entity for the benefit of its employees that permits the employees to make investment decisions.
Capitalized Costs of Unproved Properties Excluded from Amortization, Cumulative: The sum of the capitalized costs incurred, as of the balance sheet date, of unproved properties excluded from amortization including acquisition costs, exploration costs, development costs, and production costs.
Capitalized Exploratory Well Cost, Additions Pending Determination of Proved Reserves: Additions to capitalized exploratory well costs that were added during the reporting period pending the determination of proved reserves.
Capitalized Exploratory Well Costs that Have Been Capitalized for Period Greater than One Year: The amount of exploratory well costs that have been capitalized for a period of greater than one year after the completion of drilling.
Capitalized Exploratory Well Costs that Have Been Capitalized for Period of One Year or Less: The amount of exploratory well costs that have been capitalized for a period of one year or less after the completion of drilling.
Capital Leased Assets, Number of Units: The number of units (items of property) under capital lease arrangements.
Capital Leases, Balance Sheet, Assets by Major Class, Net: The total gross amount less the charge for the use of the long-lived depreciable assets subject to a lease meeting the criteria for capitalization.
Capital Leases, Contingent Rental Payments Due: Amount due based upon the occurrence of an event specified in the contractual terms.
Capital Leases, Contingent Rental Payments Received: For sales-type and direct financing leases, total contingent rentals received during the period.
Capital Leases, Future Minimum Payments Due in Five Years: Amount of minimum lease payments for capital leases due 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.
Capital Leases, Future Minimum Payments Due in Four Years: Amount of minimum lease payments for capital leases due 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.
Capital Leases, Future Minimum Payments Receivable: Amount of minimum lease payments to be received by the lessor for capital leases.
Capital Leases, Future Minimum Payments, Receivable Thereafter: Amount of minimum lease payments to be received by the lessor for capital leases 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.
Capital Leases, Future Minimum Payments, Receivable in Five Years: Amount of minimum lease payments to be received by the lessor for capital leases 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.
Capital Leases, Future Minimum Payments, Receivable in Four Years: Amount of minimum lease payments to be received by the lessor for capital leases 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.
Capital Leases, Future Minimum Payments, Receivable in Three Years: Amount of minimum lease payments to be received by the lessor for capital leases 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.
Capital Leases, Future Minimum Payments, Receivable in Two Years: Amount of minimum lease payments to be received by the lessor for capital leases 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.
Capital Leases, Future Minimum Sublease Rentals: Minimum payments receivable in the future under noncancelable subleases.
Capital Leases, Income Statement, Amortization Expense: The charge for the use of long-lived depreciable capital leased assets for the period.
Capital Leases, Income Statement, Lease Revenue: Total amount of lease revenue realized in the period on leasing arrangements.
Capital Leases, Income Statement, Sales Type Lease Revenue: Revenue realized in the period on sales type leases.
Capital Leases, Lessee Balance Sheet, Assets by Major Class, Flight Equipment, Accumulated Depreciation: The cumulative amount of depreciation that has been recognized in the income statement related to long-lived, depreciable flight assets used in the entity's principle business operations, subject to a lease and meeting the criteria for capitalization.
Capital Leases, Lessee Balance Sheet, Assets by Major Class, Flight Equipment, Gross: Gross amount of long-lived, depreciable flight assets used in the entity's principle business operations, subject to a lease and meeting the criteria for capitalization.
Capital Leases, Lessee Balance Sheet, Assets by Major Class, Flight Equipment, Net: The net amount of long-lived, depreciable flight assets used in the entity's principle business operations, subject to a lease and meeting the criteria for capitalization.
Capital Leases, Lessee Balance Sheet, Assets by Major Class, Other Property, Plant, and Equipment, Gross: Amount before depreciation of leased long-lived, physical assets used to produce goods and services and not intended for resale meeting the criteria for capitalization, classified as other.
Capital Leases, Lessee Balance Sheet, Assets by Major Class, Other Property, Plant, and Equipment, Net: Amount after depreciation of leased long-lived, physical assets used to produce goods and services and not intended for resale meeting the criteria for capitalization, classified as other.
Capital Leases, Lessor Balance Sheet, Net Investment in Direct Financing and Sales Type Leases, Noncurrent: The net amount due after one year of the balance sheet date or beyond the normal operating cycle, if longer, consisting of: (a) minimum lease payments due on direct financing and sales-type leases, (b) unguaranteed residual value, and (c) any unamortized initial direct costs on direct financing leases; less: (i) executory costs, (ii) unearned income, and (iii) the accumulated allowance for uncollectible minimum lease payments.
Capital Leases, Lessor Balance Sheet, Net Investment in Direct Financing Leases, Noncurrent: The net amount due after one year of the balance sheet date or beyond the normal operating cycle, if longer, consisting of: (a) minimum lease payments due on direct financing leases, (b) unguaranteed residual value, and (c) any unamortized initial direct costs; less: (i) executory costs, (ii) unearned income, and (iii) the accumulated allowance for uncollectible minimum lease payments.
Capital Leases, Net Investment in Direct Financing and Sales Type Leases: The lessor's asset under sales type and direct financing leases. The net investment in direct financing and sales-type leases as of the balance sheet date consisting of: (a) minimum lease payments due on direct financing leases, (b) unguaranteed residual value, and (c) any unamortized initial direct costs on direct financing leases; less: (i) estimated executory costs, (ii) unearned income, and (iii) the accumulated allowance for uncollectible minimum lease payments.
Capital Leases, Net Investment in Direct Financing Leases: The net investment in direct financing leases as of the balance sheet date consisting of: (a) minimum lease payments due on direct financing leases, (b) unguaranteed residual value, and (c) any unamortized initial direct costs; less: (i) executory costs, (ii) unearned income, and (iii) the accumulated allowance for uncollectible minimum lease payments.
Capital Leases, Net Investment in Direct Financing Leases, Initial Direct Costs: Remaining unamortized costs as of the balance sheet date that were essential to acquiring the lease, and that would not otherwise have been incurred without the lease agreement, including evaluating the lessee's credit condition, guarantees, and collateral and costs incurred negotiating, processing, and closing the lease agreement.
Capital Leases, Net Investment in Direct Financing Leases, Minimum Payments to be Received: Amount of remaining payments as of the balance sheet date that lessees are obligated to make or can be required to make under direct financing leases, including any guarantee of residual value and executory costs. The amount also includes any guaranteed rental payments by an unrelated third-party provided that are financially capable of making such payments.
Capital Leases, Net Investment in Direct Financing Leases, Unguaranteed Residual Values of Leased Property: The estimate of the lease property's economic value at the end of the direct financing lease term excluding any amounts guaranteed by either the lessee or a third-party.
Capital Leases, Net Investment in Sales Type Leases: The net investment in sales type leases as of the balance sheet date consisting of: (a) minimum lease payments on sales type leases and (b) unguaranteed residual value; less: (i) executory costs, (ii) unearned income, and (iii) the accumulated allowance for uncollectible minimum lease payments.
Capital Leases, Net Investment in Sales Type Leases, Allowance for Uncollectible Minimum Lease Payments: The estimate of minimum payments on sales-type leases that are probable of not being collected as of the balance sheet date.
Capital Leases, Net Investment in Sales Type Leases, Deferred Income: The remaining (unamortized) difference between the gross investment in a sales-type lease and the cost or carrying amount of the leased property as of the balance sheet date.
Capital Leases, Net Investment in Sales Type Leases, Executory Costs: Estimated remaining costs to be incurred to service the sales-type lease, such as taxes, maintenance and insurance and the profit thereon, that are included in the minimum lease payments.
Capital Leases, Net Investment in Sales Type Leases, Minimum Payments to be Received: Amount of remaining payments as of the balance sheet date that lessees are obligated to make or can be required to make under sales-type leases, including any guarantee of residual value and executory costs. The amount also includes any guaranteed rental payments by an unrelated third-party provided that are financially capable of making such payments.
Capital Leases, Net Investment in Sales Type Leases, Unguaranteed Residual Values of Leased Property: The estimate of the lease property's economic value at the end of the sales-type lease term excluding any amounts guaranteed by either the lessee or a third-party.
Capital Leases of Lessee, Contingent Rentals, Basis Spread on Variable Rate: The percentage points added to the reference rate to compute the variable rate on the lessee's capital lease.
Capital Leases of Lessor, Contingent Rentals, Basis Spread on Variable Rate: The percentage points added to the reference rate to compute the variable rate on the lessor's capital lease (sales-type and direct financing leases).
Capital Requirement of Consolidated Broker-Dealer Subsidiary Electing Alternative Method: Capital requirements of broker-dealer subsidiary calculated under the alternative method allowed for broker-dealers that are part of consolidated supervised entities.
Capital Units, Authorized: Number of authorized capital units or capital shares. This element is relevant to issuers of face-amount certificates and registered investment companies.
Capital Units, Deduction from Cost to Investors: Amount of deductions from cost to investors of capital shares or other capital units for fees, loads and other charges.
Capital Units, Outstanding: Number of capital units or capital shares outstanding. This element is relevant to issuers of face-amount certificates and registered investment companies.
Capital Units, Cost to Investors: Cost to investors of each class of capital shares or other capital units.
Carrying Costs, Property and Exploration Rights: The costs incurred to retain exploration and property rights after acquisition but before production has occurred. Costs include legal costs for title defense, ad valorem taxes on nonproducing mineral properties, shut-in royalties, and delay rentals.
Carrying Value of Federal Funds Sold, Securities Purchased under Agreements to Resell, and Deposits Paid for Securities Borrowed: Carrying value of federal funds sold, securities purchased under agreements to resell, and deposits paid for securities borrowed.
Carrying Value of Securities Purchased under Agreements to Resell and Deposits Paid for Securities Borrowed: Carrying value of securities purchased under agreements to resell and deposits paid for securities borrowed.
Carrying Value of Securities Sold under Repurchase Agreements and Deposits Received for Securities Loaned: Carrying value of securities sold under agreements to repurchase and deposits received for securities loaned.
Cash and Securities Segregated under Commodity Exchange Act Regulation: Cash and securities deposited in a special reserve account for the exclusive benefit of customers pursuant to the Commodity Exchange Act.
Cash and Securities Segregated under Federal and Other Regulations: Amount of cash subject to withdrawal restrictions, restricted deposits held as compensating balances, and cash and securities segregated in compliance with regulations (such as cash deposited in a special reserve account for the exclusive benefit of customers).
Cash and Securities Segregated under Securities Exchange Commission Regulation: Cash and securities deposited in a special reserve account for the exclusive benefit of customers.
Cash, Cash Equivalents, and Federal Funds Sold: The sum of cash and cash equivalents plus Federal Funds Sold. Cash and cash equivalents consist of short term, highly liquid investments that are readily convertible to known amounts of cash and are so near their maturity that they present negligible risk of changes in value due to changes in interest rates -- usually with an original maturity less than 90 days.