KirkHan/XBRL_Terminology huggingface dataset:
Held-to-maturity Securities, Debt Maturities, Rolling Year Two Through Five, Amortized Cost: Amortized cost of held-to-maturity debt securities maturing in the second through fifth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Increase in Unrecognized Tax Benefits is Reasonably Possible: Amount of increase reasonably possible in the next twelve months for the unrecognized tax benefit.
Loan Restructuring, Trial Modifications, Amount: Amount of loan receivable in which the terms of the loan agreement have been modified on a trial basis.
Loans Receivable Held-for-sale, Net, Not Part of Disposal Group: Amount, after allowance for bad debt, of loan receivables held-for-sale that are not part of a disposal group. Excludes loans and leases covered under loss sharing agreements and loans classified as debt securities.
Mortgage Loans in Process of Foreclosure, Amount: Recorded investment of consumer mortgage loan receivables secured by residential real estate properties for which formal foreclosure proceedings are in process.
Net Amount at Risk by Product and Guarantee, Guaranteed Minimum Return Rate: Rate of guaranteed minimum return on deposits made to contracts reported in separate accounts maintained by an insurance entity.
Qualified Affordable Housing Project Investments, Commitment: Amount of commitment or contingent commitments to qualified affordable housing project investments.
Redeemable Noncontrolling Interest, Equity, Common, Redemption Value: Redemption value, as if currently redeemable, of redeemable noncontrolling interest for common shares, units or ownership interests classified as temporary equity and the election has been made to accrete changes in redemption value to the earliest redemption date.
Redeemable Noncontrolling Interest, Equity, Other, Redemption Value: Redemption value, as if currently redeemable, of redeemable noncontrolling interest for other shares, units or ownership interests classified as temporary equity and the election has been made to accrete changes in redemption value to the earliest redemption date.
Redeemable Noncontrolling Interest, Equity, Preferred, Redemption Value: Redemption value, as if currently redeemable, of redeemable noncontrolling interest for preferred shares, units or ownership interests classified as temporary equity and the election has been made to accrete changes in redemption value to the earliest redemption date.
Redeemable Noncontrolling Interest, Equity, Redemption Value: Redemption value, as if currently redeemable, of redeemable noncontrolling interest classified as temporary equity and the election has been made to accrete changes in redemption value to the earliest redemption date.
Secured Borrowings, Gross Including Not Subject to Master Netting Arrangement: Amount, before effects of master netting arrangements, of financial assets loaned to entities in exchange for collateral and funds outstanding borrowed in the form of a financial asset repurchase agreement between the entity and another party for the sale and repurchase of identical or substantially the same financial assets at a date certain for a specified price. Includes liabilities not subject to a master netting arrangement.
Securities Loaned and Securities Sold under Agreement to Repurchase, Gross Including Not Subject to Master Netting Arrangement: Amount, before effects of master netting arrangements, of securities loaned to entities in exchange for collateral and funds outstanding borrowed in the form of a security repurchase agreement between the entity and another party for the sale and repurchase of identical or substantially the same securities at a date certain for a specified price. Includes liabilities not subject to a master netting arrangement.
Securities Loaned, Including Not Subject to Master Netting Arrangement and Assets other than Securities Transferred: Amount, before effects of master netting arrangements, of financial assets loaned to entities in exchange for collateral. Includes liabilities not subject to a master netting arrangement and financial assets transferred other than securities that qualify as secured borrowings.
Trade and Loans Receivables Held-for-sale, Net, Not Part of Disposal Group: Amount, after allowance for bad debt, of trade and loan receivables held-for-sale that are not part of a disposal group. Excludes loans and leases covered under loss sharing agreements and loans classified as debt securities.
Trade Receivables Held-for-sale, Net, Not Part of Disposal Group: Amount, after allowance for bad debt, of trade receivables held-for-sale that are not part of a disposal group.
Transfer of Financial Assets Accounted for as Sales, Amount Derecognized: Amount of derecognized financial assets from transactions which comprise an initial transfer and an agreement entered into in contemplation of the initial transfer resulting in retention of substantially all of the exposure to the economic return throughout the term of the transaction, at the date of derecognition.
Transfer of Financial Assets Accounted for as Sales, Cash Proceeds Received for Assets Derecognized, Amount: Amount, before counterparty netting, of cash proceeds received in transfers of derecognized financial assets from transactions which comprise an initial transfer and an agreement entered into in contemplation of the initial transfer resulting in retention of substantially all of the exposure to the economic return throughout the term of the transaction.
Transfer of Financial Assets Accounted for as Sales, Fair Value of Derecognized Assets: Fair value of derecognized financial assets from transactions which comprise an initial transfer and an agreement entered into in contemplation of the initial transfer resulting in retention of substantially all of the exposure to the economic return throughout the term of the transaction.
Accretion Expense: Amount recognized for the passage of time, typically for liabilities, that have been discounted to their net present values. Excludes accretion associated with asset retirement obligations.
Allowance for Doubtful Accounts Receivable: For an unclassified balance sheet, a valuation allowance for receivables due a company that are expected to be uncollectible.
Amortization of Deferred Charges: The amount of amortization of deferred charges applied against earnings during the period.
Amortization of Financing Costs: Amount of noncash expense included in interest expense to issue debt and obtain financing associated with the related debt instruments. Alternate captions include noncash interest expense.
Asset Retirement Obligation, Accretion Expense: Amount of accretion expense recognized during the period that is associated with an asset retirement obligation. Accretion expense measures and incorporates changes due to the passage of time into the carrying amount of the liability.
Asset Retirement Obligation, Liabilities Settled: Amount of asset retirement obligations settled, or otherwise disposed of, during the period. This may include asset retirement obligations transferred to third parties associated with the sale of a long-lived asset.
Assets: Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.
Assets, Current: Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.
Cash Acquired from Acquisition: The cash inflow associated with the acquisition of business during the period (for example, cash that was held by the acquired business).
Cash and Cash Equivalents, at Carrying Value: Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.
Common Stock, Share Subscribed but Unissued, Subscriptions Receivable: Amount of subscription receivable from investors who have been allocated common stock.
Convertible Notes Payable, Current: Carrying value as of the balance sheet date of the portion of long-term debt due within one year or the operating cycle if longer identified as Convertible Notes Payable. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder.
Cost of Goods and Services Sold: The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.
Debt Conversion, Converted Instrument, Amount: The value of the financial instrument(s) that the original debt is being converted into in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
Deferred Policy Acquisition Costs, Additions: Total amount of policy acquisition costs capitalized during the income statement period.
Deferred Tax Assets, Gross: Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.
Deferred Tax Assets, Net of Valuation Allowance: Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.
Deferred Tax Assets, Net of Valuation Allowance, Current: Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards expected to be realized or consumed within one year or operating cycle, if longer.
Defined Benefit Plan, Benefit Obligation: 1) For defined benefit pension plans, the benefit obligation is the projected benefit obligation, which is the actuarial present value as of a date of all benefits attributed by the pension benefit formula to employee service rendered prior to that date. 2) For other postretirement defined benefit plans, the benefit obligation is the accumulated postretirement benefit obligation, which is the actuarial present value of benefits attributed to employee service rendered to a particular date.
Defined Benefit Plan, Interest Cost: The increase in a defined benefit pension plan's projected benefit obligation or a defined benefit postretirement plan's accumulated postretirement benefit obligation due to the passage of time.
Defined Benefit Plan, Service Cost: The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during the period. The portion of the expected postretirement benefit obligation attributed to employee service during the period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan.
Depreciation: The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.
Derivative Instruments, Loss Reclassified from Accumulated OCI into Income, Effective Portion: The effective portion of loss reclassified from accumulated other comprehensive income into income on derivative instruments designated and qualifying as hedging instruments.
Dividends, Common Stock: Amount of paid and unpaid common stock dividends declared with the form of settlement in cash, stock and payment-in-kind (PIK).
Finite-Lived Intangible Assets, Gross: Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.
Finite-Lived Intangible Assets, Net: Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.
General and Administrative Expense: The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.
Goodwill, Impaired, Accumulated Impairment Loss: Amount of accumulated impairment loss for an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.
Goodwill, Impairment Loss: Amount of loss from the write-down of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.
Effective Income Tax Rate Reconciliation, Deduction, Dividends, Amount: Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to deduction for dividend.
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Life Insurance, Amount: Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible life insurance expense.
Interest Expense, Debt: Amount of the cost of borrowed funds accounted for as interest expense for debt.
Interest Expense, Other: Interest expense on all other items not previously classified. For example, includes dividends associated with redeemable preferred stock of a subsidiary that is treated as a liability in the parent's consolidated balance sheet.
Interest Paid, Net: The amount of cash paid for interest during the period net of cash paid for interest that is capitalized.
Investment Income, Nonoperating: The aggregate amount of income from investments (for example, dividends) not considered a component of the entity's core operations.
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures: Total investments in (A) an entity in which the entity has significant influence, but does not have control, (B) subsidiaries that are not required to be consolidated and are accounted for using the equity and or cost method, and (C) an entity in which the reporting entity shares control of the entity with another party or group. Includes long-term advances receivable from a party that is affiliated with the reporting entity by means of direct or indirect ownership.
Liabilities: Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.
Liabilities and Equity: Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.
Liabilities, Current: Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.
Long-term Debt: Carrying amount of long-term debt, net of unamortized discount or premium, including current and noncurrent amounts. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.
Long-term Debt, Current Maturities: Amount of long-term debt, after unamortized discount or premium, scheduled to be repaid within one year or the normal operating cycle, if longer. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders: Decrease in noncontrolling interest balance from payment of dividends or other distributions by the non-wholly owned subsidiary or partially owned entity, included in the consolidation of the parent entity, to the noncontrolling interest holders.
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests: Decrease in noncontrolling interest (for example, but not limited to, redeeming or purchasing the interests of noncontrolling shareholders, issuance of shares (interests) by the non-wholly owned subsidiary to the parent entity for other than cash, and a buyback of shares (interest) by the non-wholly owned subsidiary from the noncontrolling interests).
Operating Loss Carryforwards, Valuation Allowance: The portion of the valuation allowance pertaining to the deferred tax asset representing potential future taxable deductions from net operating loss carryforwards for which it is more likely than not that a tax benefit will not be realized.
Amortization of Other Deferred Charges: Amount of amortization of other deferred costs recognized in the income statement.
Other Cost and Expense, Operating: The total amount of other operating cost and expense items that are associated with the entity's normal revenue producing operation.
Other Noncash Expense: Other expenses or losses included in net income that result in no cash outflows or inflows in the period and are not separately disclosed.
Other Operating Income: The total amount of other operating income, the components of which are not separately disclosed on the income statement, from items that are associated with the entity's normal revenue producing operation.
Payments for Repurchase of Common Stock: The cash outflow to reacquire common stock during the period.
Payments for Restructuring: Amount of cash payments made as the result of exit or disposal activities. Excludes payments associated with a discontinued operation or an asset retirement obligation.
Payments of Debt Issuance Costs: The cash outflow paid to third parties in connection with debt origination, which will be amortized over the remaining maturity period of the associated long-term debt.
Payments of Distributions to Affiliates: The distributions of earnings to an entity that is affiliated with the reporting entity by means of direct or indirect ownership.
Payments of Dividends: Cash outflow in the form of capital distributions and dividends to common shareholders, preferred shareholders and noncontrolling interests.
Payments of Financing Costs: The cash outflow for loan and debt issuance costs.
Payments of Stock Issuance Costs: The cash outflow for cost incurred directly with the issuance of an equity security.
Payments to Acquire Intangible Assets: The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.
Payments to Acquire Interest in Subsidiaries and Affiliates: The cash outflow associated with the acquisition of or advances to an entity that is related to it but not strictly controlled (for example, an unconsolidated subsidiary, affiliate, and joint venture or equity method investment) or the acquisition of an additional interest in a subsidiary (controlled entity).
Payments to Acquire Productive Assets: The cash outflow for purchases of and capital improvements on property, plant and equipment (capital expenditures), software, and other intangible assets.
Pension and Other Postretirement Defined Benefit Plans, Current Liabilities: For a classified balance sheet, the amount recognized in balance sheet as a current liability associated with an underfunded defined benefit plan.
Pension and Other Postretirement Defined Benefit Plans, Liabilities: This represents the entire liability recognized in the balance sheet that is associated with the defined benefit plans.
Pension and Other Postretirement Defined Benefit Plans, Liabilities, Noncurrent: This represents the noncurrent liability for underfunded plans recognized in the balance sheet that is associated with the defined benefit pension plans and other postretirement defined benefit plans.
Policyholder Benefits and Claims Incurred, Net: Amount, after effects of policies assumed or ceded, of expense related to the provision for policy benefits and costs incurred.
Proceeds from Contributions from Affiliates: The cash inflow from an entity that is affiliated with the entity by means of direct or indirect ownership.
Proceeds from Contributions from Parent: The cash inflow from parent as a source of financing that is recorded as additional paid in capital.
Proceeds from Lines of Credit: Amount of cash inflow from contractual arrangement with the lender, including but not limited to, letter of credit, standby letter of credit and revolving credit arrangements.
Proceeds from Notes Payable: The cash inflow from a borrowing supported by a written promise to pay an obligation.
Product Warranty Accrual, Payments: Represents the aggregate decrease in the liability related to payments to satisfy claims for standard and extended product warranties.
Allowance for Funds Used During Construction, Capitalized Interest: Amount capitalized of allowance for funds used during construction.
SEC Schedule III, Real Estate Accumulated Depreciation: Amount of accumulated depreciation pertaining to real estate investments for entities with a substantial portion of business acquiring and holding investment real estate.
Repayment of Notes Receivable from Related Parties: The cash inflow from a loan, supported by a promissory note, granted to related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth.
Repayments of Debt: The cash outflow during the period from the repayment of aggregate short-term and long-term debt. Excludes payment of capital lease obligations.
Repayments of Lines of Credit: Amount of cash outflow for payment of an obligation from a lender, including but not limited to, letter of credit, standby letter of credit and revolving credit arrangements.
Repayments of Long-term Debt: The cash outflow for debt initially having maturity due after one year or beyond the normal operating cycle, if longer.
Repayments of Other Debt: The cash outflow for the payment of other borrowing not otherwise defined in the taxonomy.
Research and Development Expense: The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.
Standard Product Warranty Accrual, Payments: Represents the aggregate decrease in the liability for payments made (in cash or in kind) to satisfy claims under the terms of the standard product warranty. Does not include any Increase or Decrease in the liability for payments related to extended product warranties.
Stock Repurchased During Period, Value: Equity impact of the value of stock that has been repurchased during the period and has not been retired and is not held in treasury. Some state laws may mandate the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock.
Temporary Equity, Accretion to Redemption Value: Value of accretion of temporary equity to its redemption value during the period.
Treasury Stock, Value: The amount allocated to treasury stock. Treasury stock is common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury.
Treasury Stock, Value, Acquired, Cost Method: Equity impact of the cost of common and preferred stock that were repurchased during the period. Recorded using the cost method.
Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions: Amount of decrease in unrecognized tax benefits resulting from tax positions taken in prior period tax returns.
Unrecognized Tax Benefits, Decrease Resulting from Settlements with Taxing Authorities: Amount of decrease in unrecognized tax benefits resulting from settlements with taxing authorities.
Unrecognized Tax Benefits, Reduction Resulting from Lapse of Applicable Statute of Limitations: Amount of decrease in unrecognized tax benefits resulting from lapses of applicable statutes of limitations.
Deferred Tax Assets, Net of Valuation Allowance, Noncurrent: Amount after allocation of valuation allowances of noncurrent deferred tax asset attributable to deductible temporary differences and carryforwards. Noncurrent assets are expected to be realized or consumed after one year (or the normal operating cycle, if longer).
Notes Payable, Current: Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer.
Deferred Tax Assets, Valuation Allowance, Noncurrent: Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized expected to be realized or consumed after one year (or the normal operating cycle, if longer).
Proceeds from Stock Options Exercised: The cash inflow associated with the amount received from holders exercising their stock options. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately.
Accrued Income Taxes, Current: Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all currently due domestic and foreign income tax obligations.
Effective Income Tax Rate Reconciliation, Deduction, Other, Amount: Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to other deductions.
Liabilities Assumed: The fair value of liabilities assumed in noncash investing or financing activities.
#NAME?: The cash outflow from advancing money to an affiliate (an entity that is related but not strictly controlled by the entity).
Property, Plant and Equipment, Net: Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.
Proceeds from Issuance of Long-term Debt: The cash inflow from a debt initially having maturity due after one year or beyond the operating cycle, if longer.
Foreign Currency Transaction Gain, before Tax: Amount before tax of foreign currency transaction realized and unrealized gain recognized in the income statement.
Payments to Acquire Machinery and Equipment: The cash outflow for acquisition of machinery and equipment.
Derivative, Cash Received on Hedge: The amount of cash received during the period on settlement of a hedge.
Noncash or Part Noncash Acquisition, Fixed Assets Acquired: The amount of fixed assets that an Entity acquires in a noncash (or part noncash) acquisition. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.
Payments of Ordinary Dividends, Common Stock: Amount of cash outflow in the form of ordinary dividends to common shareholders of the parent entity.
Payments to Acquire Investments: The cash outflow associated with the purchase of all investments (debt, security, other) during the period.
Allowance for Doubtful Accounts Receivable, Current: A valuation allowance for trade and other receivables due to an Entity within one year (or the normal operating cycle, whichever is longer) that are expected to be uncollectible.
Dividends, Preferred Stock, Stock: Amount of paid and unpaid preferred stock dividends declared with the form of settlement in stock.
Issuance of Stock and Warrants for Services or Claims: Fair value of share-based compensation granted to nonemployees as payment for services rendered or acknowledged claims.
Other General Expense: Amount of general expenses not normally included in Other Operating Costs and Expenses.
Derivative Asset, Notional Amount: Nominal or face amount used to calculate payments on the derivative asset.
Effective Income Tax Rate Reconciliation, Repatriation of Foreign Earnings, Amount: Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to repatriation of foreign earnings.
Municipal Debt Securities, at Carrying Value: Bonds or similar securities issued by state, city, or local governments or the agencies operated by state, city, or local governments which are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months.
Payments to Acquire Equity Method Investments: The cash outflow associated with the purchase of or advances to an equity method investments, which are investments in joint ventures and entities in which the entity has an equity ownership interest normally of 20 to 50 percent and exercises significant influence.
Interest Income, Operating: Amount of operating interest income, including, but not limited to, amortization and accretion of premiums and discounts on securities.
Payments to Acquire Notes Receivable: The cash outflow to acquire an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date. Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among myriad other features and characteristics.
Noncontrolling Interest, Increase from Business Combination: Increase in noncontrolling interest balance because of a business combination that occurred during the period.
Payments for Rent: Cash payments to lessor's for use of assets under operating leases.
Product Warranty Expense: The expense charged against earnings for the period pertaining to standard and extended warranties on the entity's goods and services granted to customers.
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield, Reclassifications from Nonaccretable Difference: Amount of increase of reclassification from nonaccretable difference to the excess of a loan's cash flows expected to be collected over the investor's initial investment in acquired loans not accounted for as debt securities with evidence of deterioration of credit quality.
Debt, Current: Amount of short-term debt and current maturity of long-term debt and capital lease obligations due within one year or the normal operating cycle, if longer.
Repayments of Short-term Debt: The cash outflow for a borrowing having initial term of repayment within one year or the normal operating cycle, if longer.
Capitalized Computer Software, Additions: Additions made to capitalized computer software costs during the period.
Payments of Capital Distribution: Cash outflow to owners or shareholders, excluding ordinary dividends. Includes special dividends.
Capital Lease Obligations, Current: Amount of capital lease obligation due within one year or the normal operating cycle, if longer.
Payments to Acquire Mineral Rights: The cash outflow from the acquisition of a mineral right which is the right to extract a mineral from the earth or to receive payment, in the form of royalty, for the extraction of minerals.
Payments to Acquire Other Property, Plant, and Equipment: The cash outflow for acquisition of or capital improvements of property, plant and equipment, used to produce goods or deliver services, and not otherwise defined in the taxonomy.
Derivative Instruments, Gain Reclassified from Accumulated OCI into Income, Effective Portion: The effective portion of gain reclassified from accumulated other comprehensive income into income on derivative instruments designated and qualifying as hedging instruments.
Loans and Leases Receivable, Gross: Amount before allowance of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Includes deferred interest and fees, undisbursed portion of loan balance, unamortized costs and premiums and discounts from face amounts. Excludes loans and leases covered under loss sharing agreements.
Proceeds from Contributed Capital: The cash inflow associated with the amount received by a corporation from a shareholder during the period.
Property, Plant and Equipment, Other, Accumulated Depreciation: The cumulative amount of depreciation (related to capitalized assets classified as property, plant and equipment not otherwise defined in the taxonomy) that has been recognized in the income statement.
Convertible Preferred Dividends, Net of Tax: The after-tax amount of any dividends on convertible preferred stock.
Effective Income Tax Rate Reconciliation, Tax Credit, Foreign, Amount: Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to foreign tax credit.
Deposits: The aggregate of all deposit liabilities held by the entity, including foreign and domestic, interest and noninterest bearing; may include demand deposits, saving deposits, Negotiable Order of Withdrawal (NOW) and time deposits among others.
Due to Related Parties, Current: Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).
Payments to Noncontrolling Interests: Amount of cash outflow to a noncontrolling interest. Includes, but not limited to, reduction of noncontrolling interest ownership. Excludes dividends paid to the noncontrolling interest.
Repayments of Long-term Capital Lease Obligations: The cash outflow for the obligation for a lease meeting the criteria for capitalization (with maturities exceeding one year or beyond the operating cycle of the entity, if longer).
Convertible Notes Payable: Including the current and noncurrent portions, carrying value as of the balance sheet date of a written promise to pay a note, initially due after one year or beyond the operating cycle if longer, which can be exchanged for a specified amount of one or more securities (typically common stock), at the option of the issuer or the holder.
Other Noncash Income: Other income or gains included in net income that result in no cash inflows or outflows in the period and are not separately disclosed.
Payments of Ordinary Dividends, Preferred Stock and Preference Stock: Amount of cash outflow in the form of ordinary dividends to preferred shareholders of the parent entity.
Temporary Equity, Accretion of Dividends: Value of accretion of temporary equity during the period due to unpaid dividends.
Impaired Financing Receivable, Related Allowance: Amount of allowance for credit losses related to recorded investment.
Convertible Debt, Fair Value Disclosures: Fair value portion of borrowing which can be exchanged for a specified number of another security at the option of the issuer or the holder, for example, but not limited to, the entity's common stock.
Loans and Leases Receivable, Net Amount: Amount after allowance and deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Excludes loans and leases covered under loss sharing agreements and loans held for sale.
Notes Payable: Including the current and noncurrent portions, aggregate carrying amount of all types of notes payable, as of the balance sheet date, with initial maturities beyond one year or beyond the normal operating cycle, if longer.
Other Liabilities: The aggregate carrying amount, as of the balance sheet date, of liabilities not separately disclosed in the balance sheet.
Payments to Acquire Available-for-sale Securities: The cash outflow to acquire debt and equity securities not classified as either held-to-maturity securities or trading securities which would be classified as available-for-sale securities and reported at fair value, with unrealized gains and losses excluded from earnings and reported in a separate component of shareholders' equity.
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value: Fair value as of the balance sheet date of derivative instrument not designated as hedging instrument and classified as a liability.
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield, Reclassifications to Nonaccretable Difference: Amount of decrease from reclassification to nonaccretable difference of the excess of a loan's cash flows expected to be collected over the investor's initial investment in acquired loans not accounted for as debt securities with evidence of deterioration of credit quality.
Payments to Acquire Businesses, Gross: The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.
Payments to Acquire Marketable Securities: Cash outflow for purchase of trading, available-for-sale securities and held-to-maturity securities.
Proceeds from Noncontrolling Interests: Amount of cash inflow from a noncontrolling interest. Includes, but is not limited to, purchase of additional shares or other increase in noncontrolling interest ownership.
Preferred Stock Redemption Discount: The excess of (1) the carrying amount of the preferred stock in the registrant's balance sheet over (2) the fair value of the consideration transferred to the holders of the preferred stock, during the accounting period, which will be added to net earnings to arrive at net earnings available to common shareholders in the calculation of earnings per share.
Accumulated Amortization, Debt Issuance Costs: Amount of accumulated amortization of debt issuance costs.
Repayments of Convertible Debt: The cash outflow from the repayment of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.
Debt and Capital Lease Obligations: Sum of the carrying values as of the balance sheet date of all debt, including all short-term borrowings, long-term debt, and capital lease obligations.
Other Noncash Income Tax Expense: The portion of the noncash component of income tax expense for the period other than the portion from the net change in the entity's deferred tax assets and liabilities.
Preferred Units, Preferred Partners' Capital Accounts: The amount of the preferred partners' ownership interests.
Due from Related Parties: For an unclassified balance sheet, amounts due from related parties including affiliates, employees, joint ventures, officers and stockholders, immediate families thereof, and pension funds.
Other Liabilities, Noncurrent: Amount of liabilities classified as other, due after one year or the normal operating cycle, if longer.
Recognition of Deferred Revenue: The amount of previously reported deferred or unearned revenue that was recognized as revenue during the period. For cash flows, this element primarily pertains to amortization of deferred credits on long-term arrangements. As a noncash item, it is deducted from net income when calculating cash provided by or used in operations using the indirect method.
Asset-Backed Securities, at Carrying Value: Investments in notes or bonds that are collateralized by a specific group of underlying assets owned by the issuer of the notes or bonds which are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months.
Due from Related Parties, Current: The aggregate amount of receivables to be collected from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth, at the financial statement date. which are usually due within one year (or one business cycle).
Due to Related Parties: Carrying amount as of the balance sheet date of obligations due all related parties.
Proceeds from Sale of Productive Assets: The cash inflow from the sale of property, plant and equipment (capital expenditures), software, and other intangible assets.
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price: Weighted average price of options that were either forfeited or expired.
Receivables, Net, Current: The total amount due to the entity within one year of the balance sheet date (or one operating cycle, if longer) from outside sources, including trade accounts receivable, notes and loans receivable, as well as any other types of receivables, net of allowances established for the purpose of reducing such receivables to an amount that approximates their net realizable value.
Temporary Equity, Accretion of Interest: Value of accretion of temporary equity during the period due to unpaid interest.
Commitments, Fair Value Disclosure: Fair value portion of arrangements with third parties, including, but not limited to, operating lease arrangement and arrangement in which the entity has agreed to expend funds to procure goods or services, or has agreed to commit resources to supply goods or services.
Intangible Assets, Net (Excluding Goodwill): Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.
Interest on Convertible Debt, Net of Tax: The after-tax amount of interest recognized in the period associated with any convertible debt.
Long-term Debt and Capital Lease Obligations, Current: Amount of long-term debt and capital leases due within one year or the normal operating cycle, if longer.
Stockholders' Equity Note, Subscriptions Receivable: Note received instead of cash as contribution to equity. The transaction may be a sale of capital stock or a contribution to paid-in capital.
Property, Plant, and Equipment, Owned, Accumulated Depreciation: The cumulative amount of depreciation (related to long-lived, depreciable flight assets owned by the entity and used in the entity's principle business operations and capitalized assets classified as property, plant and equipment that are owned by the entity) that has been recognized in the income statement.
Restructuring Reserve: Carrying amount (including both current and noncurrent portions of the accrual) as of the balance sheet date pertaining to a specified type of cost associated with exit from or disposal of business activities or restructuring pursuant to a duly authorized plan.
Effective Income Tax Rate Reconciliation, Deduction, Amount: Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to deductions. Including, but not limited to, extraterritorial income exclusion deduction, qualified production activity deduction, dividend deduction, deduction for dividend paid to employee stock ownership plan, Medicare prescription drug benefit subsidy deduction, and other deductions.
Payments to Acquire Oil and Gas Property: The cash outflow to purchase of mineral interests in oil and gas properties for use in the normal oil and gas operations and not intended for resale.
Impaired Financing Receivable, Interest Income, Accrual Method: Amount of interest income recognized that the financing receivables (with related allowance for credit losses and without a related allowance for credit losses) were impaired.
Operating Loss Carryforwards: Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.
Property, Plant and Equipment, Gross: Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.
Financial Instruments, Owned, US Government and Agency Obligations, at Fair Value: The fair value as of the balance sheet date of firm holdings in debt obligations issued by the US government including short-term Treasury bills, medium-term Treasury notes, and long-term Treasury bonds, as well as debt issued by agencies. Includes both pledged (to counterparties as collateral for financing transactions) and unpledged holdings.
Impairment of Long-Lived Assets Held-for-use: The aggregate amount of write-downs for impairments recognized during the period for long lived assets held for use (including those held for disposal by means other than sale).
Defined Benefit Plan, Divestitures, Plan Assets: The amount of decrease in the plan assets attributed to the sale, liquidation, spin-off or other divestiture of a corporate division or subsidiary.
Deposits, Fair Value Disclosure: Fair value portion of deposit liabilities held by the entity, including, but not limited to, foreign and domestic, interest and noninterest bearing, demand deposits, saving deposits, negotiable orders of withdrawal (NOW) and time deposits.
Financing Receivable, Allowance for Credit Losses: A valuation allowance for financing receivables that are expected to be uncollectible.