Rule ID: DQC_0015 List of Elements V2 for US GAAP - this public exposure version was available for comment until August 31, 2016.
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2 2625 us-gaap Accumulated Depreciation, Depletion and Amortization, Reclassifications from Property, Plant and Equipment AccumulatedDepreciationDepletionAndAmortizationReclassificationsFromPropertyPlantAndEquipment1 debit Amount of decrease in accumulated depreciation, depletion and amortization as a result of reclassifications from property, plant and equipment.
2 2626 us-gaap Accumulated Depreciation, Depletion and Amortization, Sale or Disposal of Property, Plant and Equipment AccumulatedDepreciationDepletionAndAmortizationSaleOfPropertyPlantAndEquipment1 debit Amount of decrease in accumulated depreciation, depletion and amortization as a result of sale or disposal of property, plant and equipment.
2 2627 us-gaap Affordable Housing Project Investment, Write-down, Amount AffordableHousingProjectInvestmentWriteDownAmount debit Amount of write-down from impairment of an investment in a qualified affordable housing project.
2 2628 us-gaap Affordable Housing Tax Credits and Other Tax Benefits, Amount AffordableHousingTaxCreditsAndOtherTaxBenefitsAmount credit Amount of affordable housing tax credits and other tax benefits recognized.
2 2629 us-gaap Amortization Method Qualified Affordable Housing Project Investments AmortizationMethodQualifiedAffordableHousingProjectInvestments debit Amount of investment in qualified affordable housing projects.
2 2630 us-gaap Amortization Method Qualified Affordable Housing Project Investments, Amortization AmortizationMethodQualifiedAffordableHousingProjectInvestmentsAmortization debit Amount of amortization expense of investment in qualified affordable housing projects.
2 2631 us-gaap Assets Held-for-sale, Not Part of Disposal Group AssetsHeldForSaleNotPartOfDisposalGroup debit Amount of assets held-for-sale that are not part of a disposal group.
2 2632 us-gaap Assets Held-for-sale, Not Part of Disposal Group, Current AssetsHeldForSaleNotPartOfDisposalGroupCurrent debit Amount of assets held-for-sale that are not part of a disposal group, expected to be sold within a year or the normal operating cycle, if longer.
2 2633 us-gaap Assets Held-for-sale, Not Part of Disposal Group, Current, Other AssetsHeldForSaleNotPartOfDisposalGroupCurrentOther debit Amount of other assets held-for-sale that are not part of a disposal group, expected to be sold within a year or the normal operating cycle, if longer.
2 2634 us-gaap Assets Held-for-sale, Not Part of Disposal Group, Other AssetsHeldForSaleNotPartOfDisposalGroupOther debit Amount of other assets held-for-sale that are not part of a disposal group.
2 2635 us-gaap Average Collected Cash Balances with Commercial Banks, Federal Home Loan Bank AverageCollectedCashBalancesWithCommercialBanksFederalHomeLoanBank debit Average amount of collected cash balances with commercial banks the Federal Home Loan Banks (FHLBanks) maintain in return for certain services.
2 2636 us-gaap Capital Expenditure, Discontinued Operations CapitalExpenditureDiscontinuedOperations debit Amount of capital expenditure attributable to discontinued operations.
2 2637 us-gaap Cash Pass-through Reserve, Federal Home Loan Bank CashPassThroughReserveFederalHomeLoanBank debit Amount of pass-through reserves deposited with Federal Reserve Banks from member institutions of Federal Home Loan Banks (FHLBanks).
2 2638 us-gaap Decrease in Unrecognized Tax Benefits is Reasonably Possible DecreaseInUnrecognizedTaxBenefitsIsReasonablyPossible debit Amount of decrease reasonably possible in the next twelve months for the unrecognized tax benefit.
2 2641 us-gaap Discontinued Operation, Equity Method Investment Retained after Disposal, Ownership Interest after Disposal DiscontinuedOperationEquityMethodInvestmentRetainedAfterDisposalOwnershipInterestAfterDisposal Percent, after disposal, of ownership interest of a discontinued operation in which an equity method investment is retained.
2 2642 us-gaap Discontinued Operation, Equity Method Investment Retained after Disposal, Ownership Interest Prior to Disposal DiscontinuedOperationEquityMethodInvestmentRetainedAfterDisposalOwnershipInterestPriorToDisposal Percent, prior to disposal, of ownership interest of a discontinued operation in which an equity method investment is retained.
2 2643 us-gaap Discontinued Operation, Intra-Entity Amounts, Discontinued Operation after Disposal, Expense DiscontinuedOperationIntraEntityAmountsDiscontinuedOperationAfterDisposalExpense debit Amount of expense in continuing operations related to continuing involvement in a discontinued operation after the disposal that before the disposal was eliminated as intra-entity transactions.
2 2644 us-gaap Discontinued Operation, Intra-Entity Amounts, Discontinued Operation after Disposal, Revenue DiscontinuedOperationIntraEntityAmountsDiscontinuedOperationAfterDisposalRevenue credit Amount of revenue in continuing operations related to continuing involvement in a discontinued operation after disposal that before the disposal was eliminated as intra-entity transactions.
2 2645 us-gaap Disposal Group, Including Discontinued Operation, Capital Leased Assets DisposalGroupIncludingDiscontinuedOperationCapitalLeasedAssets debit Amount classified as capital leased assets attributable to disposal group.
2 2646 us-gaap Disposal Group, Including Discontinued Operation, Capital Leased Assets, Current DisposalGroupIncludingDiscontinuedOperationCapitalLeasedAssetsCurrent debit Amount classified as capital leased assets attributable to disposal group, expected to be disposed of within one year or the normal operating cycle, if longer.
2 2647 us-gaap Disposal Group, Including Discontinued Operation, Capital Leased Assets, Noncurrent DisposalGroupIncludingDiscontinuedOperationCapitalLeasedAssetsNoncurrent debit Amount classified as capital leased assets attributable to disposal group, expected to be disposed of after one year or the normal operating cycle, if longer.
2 2648 us-gaap Disposal Group, Including Discontinued Operation, Inventory, Current DisposalGroupIncludingDiscontinuedOperationInventoryCurrent debit Amount classified as inventory attributable to disposal group, expected to be disposed of within one year or the normal operating cycle, if longer.
2 2649 us-gaap Financial Assets Sold under Agreements to Repurchase, Gross Including Not Subject to Master Netting Arrangement FinancialAssetsSoldUnderAgreementsToRepurchaseGrossIncludingNotSubjectToMasterNettingArrangement credit Amount, before effects of master netting arrangements, of 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 asset at a date certain for a specified price. Includes repurchase-to-maturity transactions and liabilities not subject to a master netting arrangement.
2 2650 us-gaap Financing Receivable, Nonaccrual, Percent Past Due FinancingReceivableNonaccrualPercentPastDue Percent of nonaccrual financing receivable balances outstanding that are past due.
2 2651 us-gaap Financing Receivable, Percent Past Due FinancingReceivablePercentPastDue Percent of financing receivables past due.
2 2652 us-gaap Held-to-maturity Securities, Debt Maturities, Next Rolling Twelve Months, Amortized Cost HeldtomaturitySecuritiesDebtMaturitiesNextRollingTwelveMonthsAmortizedCost debit Amortized cost of held-to-maturity debt securities maturing in the next 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.
2 2653 us-gaap Held-to-maturity Securities, Debt Maturities, Rolling after Ten Years, Amortized Cost HeldtomaturitySecuritiesDebtMaturitiesRollingAfterTenYearsAmortizedCost debit Amortized cost of held-to-maturity debt securities maturing after the tenth 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.
2 2654 us-gaap Held-to-maturity Securities, Debt Maturities, Rolling Year Six Through Ten, Amortized Cost HeldtomaturitySecuritiesDebtMaturitiesRollingYearSixThroughTenAmortizedCost debit Amortized cost of held-to-maturity debt securities maturing in the sixth through tenth 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.
2 2655 us-gaap Held-to-maturity Securities, Debt Maturities, Rolling Year Two Through Five, Amortized Cost HeldtomaturitySecuritiesDebtMaturitiesRollingYearTwoThroughFiveAmortizedCost debit 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.
2 2656 us-gaap Increase in Unrecognized Tax Benefits is Reasonably Possible IncreaseInUnrecognizedTaxBenefitsIsReasonablyPossible credit Amount of increase reasonably possible in the next twelve months for the unrecognized tax benefit.
2 2657 us-gaap Loan Restructuring, Trial Modifications, Amount LoanRestructuringTrialModificationsAmount debit Amount of loan receivable in which the terms of the loan agreement have been modified on a trial basis.
2 2658 us-gaap Loans Receivable Held-for-sale, Net, Not Part of Disposal Group LoansReceivableHeldForSaleNetNotPartOfDisposalGroup debit 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.
2 2659 us-gaap Loans Receivable Held-for-sale, Net, Not Part of Disposal Group, Commercial and Industrial LoansReceivableHeldForSaleNetNotPartOfDisposalGroupCommercialAndIndustrial debit Amount, after allowance for bad debt, of commercial and industrial 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.
2 2660 us-gaap Loans Receivable Held-for-sale, Net, Not Part of Disposal Group, Commercial, Real Estate LoansReceivableHeldForSaleNetNotPartOfDisposalGroupCommercialRealEstate debit Amount, after allowance for bad debt, of commercial mortgage 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.
2 2661 us-gaap Loans Receivable Held-for-sale, Net, Not Part of Disposal Group, Consumer, Credit Card LoansReceivableHeldForSaleNetNotPartOfDisposalGroupConsumerCreditCard debit Amount, after allowance for bad debt, of credit card 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.
2 2662 us-gaap Loans Receivable Held-for-sale, Net, Not Part of Disposal Group, Consumer, Home Equity LoansReceivableHeldForSaleNetNotPartOfDisposalGroupConsumerHomeEquity debit Amount, after allowance for bad debt, of home equity 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.
2 2663 us-gaap Loans Receivable Held-for-sale, Net, Not Part of Disposal Group, Consumer, Student LoansReceivableHeldForSaleNetNotPartOfDisposalGroupConsumerStudent debit Amount, after allowance for bad debt, of student 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.
2 2664 us-gaap Loans Receivable Held-for-sale, Net, Not Part of Disposal Group, Mortgage LoansReceivableHeldForSaleNetNotPartOfDisposalGroupMortgage debit Amount, after allowance for bad debt, of mortgage 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.
2 2665 us-gaap Loans Receivable Held-for-sale, Net, Not Part of Disposal Group, Other LoansReceivableHeldForSaleNetNotPartOfDisposalGroupOther debit Amount, after allowance for bad debt, of other 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.
2 2666 us-gaap Mortgage Loans in Process of Foreclosure, Amount MortgageLoansInProcessOfForeclosureAmount debit Recorded investment of consumer mortgage loan receivables secured by residential real estate properties for which formal foreclosure proceedings are in process.
2 2667 us-gaap Net Amount at Risk by Product and Guarantee, Guaranteed Minimum Return Rate NetAmountAtRiskByProductAndGuaranteeGuaranteedMinimumReturnRate Rate of guaranteed minimum return on deposits made to contracts reported in separate accounts maintained by an insurance entity.
2 2668 us-gaap Previously Estimated Development Costs Incurred PreviouslyEstimatedDevelopmentCostsIncurred debit Amount of increase in standardized measure of discounted future net cash flow as a result of previously estimated development costs incurred.
2 2669 us-gaap Qualified Affordable Housing Project Investments, Commitment QualifiedAffordableHousingProjectInvestmentsCommitment credit Amount of commitment or contingent commitments to qualified affordable housing project investments.
2 2670 us-gaap Redeemable Noncontrolling Interest, Equity, Common, Redemption Value RedeemableNoncontrollingInterestEquityCommonRedemptionValue credit 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.
2 2671 us-gaap Redeemable Noncontrolling Interest, Equity, Other, Redemption Value RedeemableNoncontrollingInterestEquityOtherRedemptionValue credit 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.
2 2672 us-gaap Redeemable Noncontrolling Interest, Equity, Preferred, Redemption Value RedeemableNoncontrollingInterestEquityPreferredRedemptionValue credit 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.
2 2673 us-gaap Redeemable Noncontrolling Interest, Equity, Redemption Value RedeemableNoncontrollingInterestEquityRedemptionValue credit 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.
2 2674 us-gaap Secured Borrowings, Gross Including Not Subject to Master Netting Arrangement SecuredBorrowingsGrossIncludingNotSubjectToMasterNettingArrangement credit 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.
2 2675 us-gaap Securities Loaned and Securities Sold under Agreement to Repurchase, Gross Including Not Subject to Master Netting Arrangement SecuritiesLoanedAndSecuritiesSoldUnderAgreementToRepurchaseGrossIncludingNotSubjectToMasterNettingArrangement credit 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.
2 2676 us-gaap Securities Loaned, Including Not Subject to Master Netting Arrangement and Assets other than Securities Transferred SecuritiesLoanedIncludingNotSubjectToMasterNettingArrangementAndAssetsOtherThanSecuritiesTransferred credit 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.
2 2677 us-gaap Trade and Loans Receivables Held-for-sale, Net, Not Part of Disposal Group TradeAndLoansReceivablesHeldForSaleNetNotPartOfDisposalGroup debit 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.
2 2678 us-gaap Trade Receivables Held-for-sale, Net, Not Part of Disposal Group TradeReceivablesHeldForSaleNetNotPartOfDisposalGroup debit Amount, after allowance for bad debt, of trade receivables held-for-sale that are not part of a disposal group.
2 2679 us-gaap Transfer of Financial Assets Accounted for as Sales, Amount Derecognized TransferOfFinancialAssetsAccountedForAsSalesAmountDerecognized credit 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.
2 2680 us-gaap Transfer of Financial Assets Accounted for as Sales, Cash Proceeds Received for Assets Derecognized, Amount TransferOfFinancialAssetsAccountedForAsSalesCashProceedsReceivedForAssetsDerecognizedAmount debit 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.
2 2681 us-gaap Transfer of Financial Assets Accounted for as Sales, Fair Value of Derecognized Assets TransferOfFinancialAssetsAccountedForAsSalesFairValueOfDerecognizedAssets credit 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.
2 2682 us-gaap Accretion Expense AccretionExpense debit 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.
2 2683 us-gaap Allowance for Doubtful Accounts Receivable AllowanceForDoubtfulAccountsReceivable credit For an unclassified balance sheet, a valuation allowance for receivables due a company that are expected to be uncollectible.
2 2684 us-gaap Amortization of Deferred Charges AmortizationOfDeferredCharges debit The amount of amortization of deferred charges applied against earnings during the period.
2 2685 us-gaap Amortization of Financing Costs AmortizationOfFinancingCosts debit 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.
2 2686 us-gaap Asset Retirement Obligation, Accretion Expense AssetRetirementObligationAccretionExpense debit 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.
2 2687 us-gaap Asset Retirement Obligation, Liabilities Settled AssetRetirementObligationLiabilitiesSettled debit 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.
2 2688 us-gaap Assets Assets debit 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.
2 2689 us-gaap Assets, Current AssetsCurrent debit 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.
2 2690 us-gaap Available-for-sale Securities, Gross Unrealized Losses (Deprecated 2013-01-31) AvailableForSaleSecuritiesGrossUnrealizedLosses1 credit This item represents the gross unrealized losses for securities, at a point in time, which are categorized neither as held-to-maturity nor trading securities.
2 2691 us-gaap Cash Acquired from Acquisition CashAcquiredFromAcquisition debit The cash inflow associated with the acquisition of business during the period (for example, cash that was held by the acquired business).
2 2692 us-gaap Cash and Cash Equivalents, at Carrying Value CashAndCashEquivalentsAtCarryingValue debit 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.
2 2693 us-gaap Common Stock, Share Subscribed but Unissued, Subscriptions Receivable CommonStockShareSubscribedButUnissuedSubscriptionsReceivable debit Amount of subscription receivable from investors who have been allocated common stock.
2 2694 us-gaap Convertible Notes Payable, Current ConvertibleNotesPayableCurrent credit 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.
2 2695 us-gaap Cost of Goods and Services Sold CostOfGoodsAndServicesSold debit 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.
2 2696 us-gaap Cost of Goods Sold CostOfGoodsSold debit Total costs related to goods produced and sold during the reporting period.
2 2697 us-gaap Cost of Revenue CostOfRevenue debit The aggregate cost of goods produced and sold and services rendered during the reporting period.
2 2698 us-gaap Debt Conversion, Converted Instrument, Amount DebtConversionConvertedInstrumentAmount1 credit 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.
2 2699 us-gaap Deferred Policy Acquisition Costs, Additions DeferredPolicyAcquisitionCostsAdditions debit Total amount of policy acquisition costs capitalized during the income statement period.
2 2700 us-gaap Deferred Tax Assets, Gross DeferredTaxAssetsGross debit Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.
2 2701 us-gaap Deferred Tax Assets, Net of Valuation Allowance DeferredTaxAssetsNet debit Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.
2 2702 us-gaap Deferred Tax Assets, Net of Valuation Allowance, Current DeferredTaxAssetsNetCurrent debit 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.
2 2703 us-gaap Defined Benefit Plan, Benefit Obligation DefinedBenefitPlanBenefitObligation credit 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.
2 2704 us-gaap Defined Benefit Plan, Fair Value of Plan Assets DefinedBenefitPlanFairValueOfPlanAssets debit Assets, usually stocks, bonds, and other investments, that have been segregated and restricted (usually in a trust) to provide benefits, at their fair value as of the measurement date. Plan assets include amounts contributed by the employer (and by employees for a contributory plan) and amounts earned from investing the contributions, less benefits paid. If a plan has liabilities other than for benefits, those non-benefit obligations may be considered as reductions of plan assets.
2 2705 us-gaap Defined Benefit Plan, Interest Cost DefinedBenefitPlanInterestCost debit 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.
2 2706 us-gaap Defined Benefit Plan, Service Cost DefinedBenefitPlanServiceCost debit 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.
2 2707 us-gaap Depreciation Depreciation debit 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.
2 2708 us-gaap Derivative Instruments, Loss Reclassified from Accumulated OCI into Income, Effective Portion DerivativeInstrumentsLossReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortion debit The effective portion of loss reclassified from accumulated other comprehensive income into income on derivative instruments designated and qualifying as hedging instruments.
2 2709 us-gaap Dividends, Common Stock DividendsCommonStock debit Amount of paid and unpaid common stock dividends declared with the form of settlement in cash, stock and payment-in-kind (PIK).
2 907 us-gaap Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate Percentage of domestic federal statutory tax rate applicable to pretax income (loss).
2 2711 us-gaap Finite-Lived Intangible Assets, Gross FiniteLivedIntangibleAssetsGross debit Amount before amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.
2 2712 us-gaap Finite-Lived Intangible Assets, Net FiniteLivedIntangibleAssetsNet debit Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.
2 2713 us-gaap General and Administrative Expense GeneralAndAdministrativeExpense debit 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.
2 2714 us-gaap Goodwill, Impaired, Accumulated Impairment Loss GoodwillImpairedAccumulatedImpairmentLoss credit 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.
2 2715 us-gaap Goodwill, Impairment Loss GoodwillImpairmentLoss debit 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.
2 2716 us-gaap Effective Income Tax Rate Reconciliation, Deduction, Dividends, Amount IncomeTaxReconciliationDeductionsDividends credit 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.
2 2717 us-gaap Effective Income Tax Rate Reconciliation, Nondeductible Expense, Life Insurance, Amount IncomeTaxReconciliationNondeductibleExpenseLifeInsurance debit 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.
2 2718 us-gaap Interest Costs Capitalized InterestCostsCapitalized debit Amount of interest capitalized during the period.
2 2719 us-gaap Interest Expense, Debt InterestExpenseDebt debit Amount of the cost of borrowed funds accounted for as interest expense for debt.
2 2720 us-gaap Interest Expense, Other InterestExpenseOther debit 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.
2 2721 us-gaap Interest Paid, Net InterestPaidNet credit The amount of cash paid for interest during the period net of cash paid for interest that is capitalized.
2 2722 us-gaap Inventory Valuation Reserves InventoryValuationReserves credit Amount of valuation reserve for inventory.
2 2723 us-gaap Investment Income, Nonoperating InvestmentIncomeNonoperating credit The aggregate amount of income from investments (for example, dividends) not considered a component of the entity’s core operations.
2 2724 us-gaap Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVentures debit 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.
2 2725 us-gaap Liabilities Liabilities credit 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.
2 2726 us-gaap Liabilities and Equity LiabilitiesAndStockholdersEquity credit Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.
2 2727 us-gaap Liabilities, Current LiabilitiesCurrent credit 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.
2 2728 us-gaap Long-term Debt LongTermDebt credit 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.
2 2729 us-gaap Long-term Debt, Current Maturities LongTermDebtCurrent credit 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.
2 2730 us-gaap Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders MinorityInterestDecreaseFromDistributionsToNoncontrollingInterestHolders debit 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.
2 2731 us-gaap Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests MinorityInterestDecreaseFromRedemptions debit 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).
2 2732 us-gaap Operating Loss Carryforwards, Valuation Allowance OperatingLossCarryforwardsValuationAllowance credit 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.
2 2733 us-gaap Amortization of Other Deferred Charges OtherAmortizationOfDeferredCharges debit Amount of amortization of other deferred costs recognized in the income statement.
2 2734 us-gaap Other Cost and Expense, Operating OtherCostAndExpenseOperating debit The total amount of other operating cost and expense items that are associated with the entity’s normal revenue producing operation.
2 2735 us-gaap Other Noncash Expense OtherNoncashExpense debit Other expenses or losses included in net income that result in no cash outflows or inflows in the period and are not separately disclosed.
2 2736 us-gaap Other Operating Income OtherOperatingIncome credit 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.
2 2737 us-gaap Payments for Repurchase of Common Stock PaymentsForRepurchaseOfCommonStock credit The cash outflow to reacquire common stock during the period.
2 2738 us-gaap Payments for Restructuring PaymentsForRestructuring credit 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.
2 2739 us-gaap Payments of Debt Issuance Costs PaymentsOfDebtIssuanceCosts credit 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.
2 2740 us-gaap Payments of Distributions to Affiliates PaymentsOfDistributionsToAffiliates credit The distributions of earnings to an entity that is affiliated with the reporting entity by means of direct or indirect ownership.
2 2741 us-gaap Payments of Dividends PaymentsOfDividends credit Cash outflow in the form of capital distributions and dividends to common shareholders, preferred shareholders and noncontrolling interests.
2 2742 us-gaap Payments of Financing Costs PaymentsOfFinancingCosts credit The cash outflow for loan and debt issuance costs.
2 2743 us-gaap Payments of Stock Issuance Costs PaymentsOfStockIssuanceCosts credit The cash outflow for cost incurred directly with the issuance of an equity security.
2 2744 us-gaap Payments to Acquire Intangible Assets PaymentsToAcquireIntangibleAssets credit The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.
2 2745 us-gaap Payments to Acquire Interest in Subsidiaries and Affiliates PaymentsToAcquireInterestInSubsidiariesAndAffiliates credit 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).
2 2746 us-gaap Payments to Acquire Productive Assets PaymentsToAcquireProductiveAssets credit The cash outflow for purchases of and capital improvements on property, plant and equipment (capital expenditures), software, and other intangible assets.
2 2747 us-gaap Pension and Other Postretirement Defined Benefit Plans, Current Liabilities PensionAndOtherPostretirementDefinedBenefitPlansCurrentLiabilities credit For a classified balance sheet, the amount recognized in balance sheet as a current liability associated with an underfunded defined benefit plan.
2 2748 us-gaap Pension and Other Postretirement Defined Benefit Plans, Liabilities PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesCurrentAndNoncurrent credit This represents the entire liability recognized in the balance sheet that is associated with the defined benefit plans.
2 2749 us-gaap Pension and Other Postretirement Defined Benefit Plans, Liabilities, Noncurrent PensionAndOtherPostretirementDefinedBenefitPlansLiabilitiesNoncurrent credit 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.
2 2750 us-gaap Policyholder Benefits and Claims Incurred, Net PolicyholderBenefitsAndClaimsIncurredNet debit Amount, after effects of policies assumed or ceded, of expense related to the provision for policy benefits and costs incurred.
2 2751 us-gaap Proceeds from Contributions from Affiliates ProceedsFromContributionsFromAffiliates debit The cash inflow from an entity that is affiliated with the entity by means of direct or indirect ownership.
2 2752 us-gaap Proceeds from Contributions from Parent ProceedsFromContributionsFromParent debit The cash inflow from parent as a source of financing that is recorded as additional paid in capital.
2 2753 us-gaap Proceeds from Lines of Credit ProceedsFromLinesOfCredit debit 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.
2 2754 us-gaap Proceeds from Notes Payable ProceedsFromNotesPayable debit The cash inflow from a borrowing supported by a written promise to pay an obligation.
2 2755 us-gaap Product Warranty Accrual, Payments ProductWarrantyAccrualPayments debit Represents the aggregate decrease in the liability related to payments to satisfy claims for standard and extended product warranties.
2 2756 us-gaap Allowance for Funds Used During Construction, Capitalized Interest PublicUtilitiesAllowanceForFundsUsedDuringConstructionCapitalizedInterest debit Amount capitalized of allowance for funds used during construction.
2 2757 us-gaap SEC Schedule III, Real Estate Accumulated Depreciation RealEstateAccumulatedDepreciation credit Amount of accumulated depreciation pertaining to real estate investments for entities with a substantial portion of business acquiring and holding investment real estate.
2 2758 us-gaap Repayment of Notes Receivable from Related Parties RepaymentOfNotesReceivableFromRelatedParties debit 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.
2 2759 us-gaap Repayments of Debt RepaymentsOfDebt credit The cash outflow during the period from the repayment of aggregate short-term and long-term debt. Excludes payment of capital lease obligations.
2 2760 us-gaap Repayments of Lines of Credit RepaymentsOfLinesOfCredit 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.
2 2761 us-gaap Repayments of Long-term Debt RepaymentsOfLongTermDebt credit The cash outflow for debt initially having maturity due after one year or beyond the normal operating cycle, if longer.
2 2762 us-gaap Repayments of Other Debt RepaymentsOfOtherDebt credit The cash outflow for the payment of other borrowing not otherwise defined in the taxonomy.
2 2763 us-gaap Research and Development Expense ResearchAndDevelopmentExpense debit 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.
2 2764 us-gaap Revenue, Net SalesRevenueNet credit Total revenue from sale of goods and services rendered during the reporting period, in the normal course of business, reduced by sales returns and allowances, and sales discounts.
2 2765 us-gaap Shares, Outstanding SharesOutstanding Number of shares issued which are neither cancelled nor held in the treasury.
2 2766 us-gaap Standard Product Warranty Accrual, Payments StandardProductWarrantyAccrualPayments debit 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.
2 2767 us-gaap Stock Repurchased During Period, Value StockRepurchasedDuringPeriodValue debit 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.
2 2768 us-gaap Temporary Equity, Accretion to Redemption Value TemporaryEquityAccretionToRedemptionValue credit Value of accretion of temporary equity to its redemption value during the period.
2 2769 us-gaap Treasury Stock, Value TreasuryStockValue debit 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.
2 2770 us-gaap Treasury Stock, Value, Acquired, Cost Method TreasuryStockValueAcquiredCostMethod debit Equity impact of the cost of common and preferred stock that were repurchased during the period. Recorded using the cost method.
2 2771 us-gaap Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions debit Amount of decrease in unrecognized tax benefits resulting from tax positions taken in prior period tax returns.
2 2772 us-gaap Unrecognized Tax Benefits, Decrease Resulting from Settlements with Taxing Authorities UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities debit Amount of decrease in unrecognized tax benefits resulting from settlements with taxing authorities.
2 2773 us-gaap Unrecognized Tax Benefits, Reduction Resulting from Lapse of Applicable Statute of Limitations UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations debit Amount of decrease in unrecognized tax benefits resulting from lapses of applicable statutes of limitations.
2 2810 us-gaap Deferred Tax Assets, Net of Valuation Allowance, Noncurrent DeferredTaxAssetsNetNoncurrent debit 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).
2 2811 us-gaap Notes Payable, Current NotesPayableCurrent credit 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.
2 2812 us-gaap Deferred Tax Assets, Valuation Allowance, Noncurrent DeferredTaxAssetsValuationAllowanceNoncurrent credit 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).
2 2813 us-gaap Management Fees Revenue ManagementFeesRevenue credit Revenue, comprised of base and incentive revenue derived from the management of joint ventures, managing third-party properties, or another entity’s operations.
2 2814 us-gaap Proceeds from Stock Options Exercised ProceedsFromStockOptionsExercised debit 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.
2 2815 us-gaap Accrued Income Taxes, Current AccruedIncomeTaxesCurrent credit 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.
2 2816 us-gaap Effective Income Tax Rate Reconciliation, Deduction, Other, Amount IncomeTaxReconciliationDeductionsOther credit 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.
2 2817 us-gaap Liabilities Assumed LiabilitiesAssumed1 credit The fair value of liabilities assumed in noncash investing or financing activities.
2 2818 us-gaap PaymentsForAdvanceToAffiliate credit The cash outflow from advancing money to an affiliate (an entity that is related but not strictly controlled by the entity).
2 2819 us-gaap Property, Plant and Equipment, Net PropertyPlantAndEquipmentNet debit 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.
2 2820 us-gaap Proceeds from Issuance of Long-term Debt ProceedsFromIssuanceOfLongTermDebt debit The cash inflow from a debt initially having maturity due after one year or beyond the operating cycle, if longer.
2 2821 us-gaap Foreign Currency Transaction Gain, before Tax ForeignCurrencyTransactionGainBeforeTax credit Amount before tax of foreign currency transaction realized and unrealized gain recognized in the income statement.
2 2822 us-gaap Payments to Acquire Machinery and Equipment PaymentsToAcquireMachineryAndEquipment credit The cash outflow for acquisition of machinery and equipment.
2 2823 us-gaap Derivative, Cash Received on Hedge DerivativeCashReceivedOnHedge credit The amount of cash received during the period on settlement of a hedge.
2 2824 us-gaap Noncash or Part Noncash Acquisition, Fixed Assets Acquired NoncashOrPartNoncashAcquisitionFixedAssetsAcquired1 debit 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.
2 2825 us-gaap Payments of Ordinary Dividends, Common Stock PaymentsOfDividendsCommonStock credit Amount of cash outflow in the form of ordinary dividends to common shareholders of the parent entity.
2 2826 us-gaap Payments to Acquire Investments PaymentsToAcquireInvestments credit The cash outflow associated with the purchase of all investments (debt, security, other) during the period.
2 2827 us-gaap Real Estate Owned, Valuation Allowance, Provision (Deprecated 2014-01-31) RealEstateOwnedValuationAllowanceProvision credit Amount of the increase in the real estate owned valuation allowance that is charged against earnings in the period.
2 2828 us-gaap Allowance for Doubtful Accounts Receivable, Current AllowanceForDoubtfulAccountsReceivableCurrent credit 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.
2 2829 us-gaap Dividends, Preferred Stock, Stock DividendsPreferredStockStock debit Amount of paid and unpaid preferred stock dividends declared with the form of settlement in stock.
2 2830 us-gaap Issuance of Stock and Warrants for Services or Claims IssuanceOfStockAndWarrantsForServicesOrClaims debit Fair value of share-based compensation granted to nonemployees as payment for services rendered or acknowledged claims.
2 2831 us-gaap Other General Expense OtherGeneralExpense debit Amount of general expenses not normally included in Other Operating Costs and Expenses.
2 2832 us-gaap Derivative Asset, Notional Amount DerivativeAssetNotionalAmount Nominal or face amount used to calculate payments on the derivative asset.
2 2833 us-gaap Effective Income Tax Rate Reconciliation, Repatriation of Foreign Earnings, Amount IncomeTaxReconciliationRepatriationOfForeignEarnings debit 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.
2 2834 us-gaap Stock Issued StockIssued1 credit The fair value of stock issued in noncash financing activities.
2 2835 us-gaap Municipal Debt Securities, at Carrying Value MunicipalDebtSecuritiesAtCarryingValue debit 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.
2 2836 us-gaap Payments to Acquire Equity Method Investments PaymentsToAcquireEquityMethodInvestments credit 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.
2 2837 us-gaap Interest Income, Operating InterestIncomeOperating credit Amount of operating interest income, including, but not limited to, amortization and accretion of premiums and discounts on securities.
2 2838 us-gaap Payments to Acquire Notes Receivable PaymentsToAcquireNotesReceivable credit 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.
2 2839 us-gaap Noncontrolling Interest, Increase from Business Combination NoncontrollingInterestIncreaseFromBusinessCombination credit Increase in noncontrolling interest balance because of a business combination that occurred during the period.
2 2840 us-gaap Payments for Rent PaymentsForRent credit Cash payments to lessor’s for use of assets under operating leases.
2 2841 us-gaap Product Warranty Expense ProductWarrantyExpense debit The expense charged against earnings for the period pertaining to standard and extended warranties on the entity’s goods and services granted to customers.
2 2842 us-gaap Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield, Reclassifications from Nonaccretable Difference CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAccretableYieldReclassificationsFromNonaccretableDifference debit 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.
2 2843 us-gaap Debt, Current DebtCurrent credit 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.
2 2844 us-gaap Repayments of Short-term Debt RepaymentsOfShortTermDebt credit The cash outflow for a borrowing having initial term of repayment within one year or the normal operating cycle, if longer.
2 2845 us-gaap Capitalized Computer Software, Additions CapitalizedComputerSoftwareAdditions debit Additions made to capitalized computer software costs during the period.
2 2846 us-gaap Payments of Capital Distribution PaymentsOfCapitalDistribution credit Cash outflow to owners or shareholders, excluding ordinary dividends. Includes special dividends.
2 2847 us-gaap Capital Lease Obligations, Current CapitalLeaseObligationsCurrent credit Amount of capital lease obligation due within one year or the normal operating cycle, if longer.
2 2848 us-gaap Payments to Acquire Mineral Rights PaymentsToAcquireMineralRights credit 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.
2 2849 us-gaap Payments to Acquire Other Property, Plant, and Equipment PaymentsToAcquireOtherPropertyPlantAndEquipment credit 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.
2 2850 us-gaap Derivative Instruments, Gain Reclassified from Accumulated OCI into Income, Effective Portion DerivativeInstrumentsGainReclassifiedFromAccumulatedOCIIntoIncomeEffectivePortion credit The effective portion of gain reclassified from accumulated other comprehensive income into income on derivative instruments designated and qualifying as hedging instruments.
2 2851 us-gaap Loans and Leases Receivable, Gross LoansAndLeasesReceivableGrossCarryingAmount debit 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.
2 2852 us-gaap Proceeds from Contributed Capital ProceedsFromContributedCapital debit The cash inflow associated with the amount received by a corporation from a shareholder during the period.
2 2853 us-gaap Property, Plant and Equipment, Other, Accumulated Depreciation PropertyPlantAndEquipmentOtherAccumulatedDepreciation credit 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.
2 2854 us-gaap Convertible Preferred Dividends, Net of Tax ConvertiblePreferredDividendsNetOfTax credit The after-tax amount of any dividends on convertible preferred stock.
2 2855 us-gaap Effective Income Tax Rate Reconciliation, Tax Credit, Foreign, Amount IncomeTaxReconciliationTaxCreditsForeign credit 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.
2 2856 us-gaap Deposits Deposits credit 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.
2 2857 us-gaap Due to Related Parties, Current DueToRelatedPartiesCurrent credit 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).
2 2858 us-gaap Payments to Noncontrolling Interests PaymentsToMinorityShareholders credit 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.
2 2859 us-gaap Repayments of Long-term Capital Lease Obligations RepaymentsOfLongTermCapitalLeaseObligations credit 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).
2 2860 us-gaap Convertible Notes Payable ConvertibleNotesPayable credit 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.
2 2861 us-gaap Other Noncash Income OtherNoncashIncome credit Other income or gains included in net income that result in no cash inflows or outflows in the period and are not separately disclosed.
2 2862 us-gaap Payments of Ordinary Dividends, Preferred Stock and Preference Stock PaymentsOfDividendsPreferredStockAndPreferenceStock credit Amount of cash outflow in the form of ordinary dividends to preferred shareholders of the parent entity.
2 2863 us-gaap Temporary Equity, Accretion of Dividends TemporaryEquityAccretionOfDividends credit Value of accretion of temporary equity during the period due to unpaid dividends.
2 2864 us-gaap Impaired Financing Receivable, Related Allowance ImpairedFinancingReceivableRelatedAllowance credit Amount of allowance for credit losses related to recorded investment.
2 2865 us-gaap Convertible Debt, Fair Value Disclosures ConvertibleDebtFairValueDisclosures credit 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.
2 2866 us-gaap Loans and Leases Receivable, Net Amount LoansAndLeasesReceivableNetReportedAmount debit 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.
2 2867 us-gaap Notes Payable NotesPayable credit 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.
2 2868 us-gaap Other Liabilities OtherLiabilities credit The aggregate carrying amount, as of the balance sheet date, of liabilities not separately disclosed in the balance sheet.
2 2869 us-gaap Payments to Acquire Available-for-sale Securities PaymentsToAcquireAvailableForSaleSecurities credit 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.
2 2870 us-gaap ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodWeightedAverageGrantDateFairValue
2 2875 us-gaap Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value DerivativeInstrumentsNotDesignatedAsHedgingInstrumentsLiabilityAtFairValue credit Fair value as of the balance sheet date of derivative instrument not designated as hedging instrument and classified as a liability.
2 2876 us-gaap Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield, Reclassifications to Nonaccretable Difference CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAccretableYieldReclassificationsToNonaccretableDifference credit 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.
2 2877 us-gaap Payments to Acquire Businesses, Gross PaymentsToAcquireBusinessesGross credit The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price.
2 2878 us-gaap Payments to Acquire Marketable Securities PaymentsToAcquireMarketableSecurities credit Cash outflow for purchase of trading, available-for-sale securities and held-to-maturity securities.
2 2879 us-gaap Proceeds from Noncontrolling Interests ProceedsFromMinorityShareholders debit 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.
2 2880 us-gaap Preferred Stock Redemption Discount PreferredStockRedemptionDiscount credit 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.
2 2881 us-gaap Accumulated Amortization, Debt Issuance Costs AccumulatedAmortizationDeferredFinanceCosts credit Amount of accumulated amortization of debt issuance costs.
2 2882 us-gaap Repayments of Convertible Debt RepaymentsOfConvertibleDebt credit 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.
2 2883 us-gaap Debt and Capital Lease Obligations DebtAndCapitalLeaseObligations credit 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.
2 2884 us-gaap Exploration Expense, Mining ExplorationExpenseMining debit Exploration expenses (including prospecting) related to the mining industry would be included in operating expenses. Exploration costs include costs incurred in identifying areas that may warrant examination and in examining specific areas that are considered to have prospects of mineral reserves.
2 2885 us-gaap Other Noncash Income Tax Expense OtherNoncashIncomeTaxExpense debit 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.
2 2886 us-gaap Preferred Units, Preferred Partners’ Capital Accounts PreferredUnitsPreferredPartnersCapitalAccounts credit The amount of the preferred partners’ ownership interests.
2 2887 us-gaap Due from Related Parties DueFromRelatedParties debit For an unclassified balance sheet, amounts due from related parties including affiliates, employees, joint ventures, officers and stockholders, immediate families thereof, and pension funds.
2 2888 us-gaap Other Liabilities, Noncurrent OtherLiabilitiesNoncurrent credit Amount of liabilities classified as other, due after one year or the normal operating cycle, if longer.
2 2889 us-gaap Recognition of Deferred Revenue RecognitionOfDeferredRevenue credit 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.
2 2890 us-gaap Asset-Backed Securities, at Carrying Value AssetBackedSecuritiesAtCarryingValue debit 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.
2 2891 us-gaap Due from Related Parties, Current DueFromRelatedPartiesCurrent debit 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).
2 2892 us-gaap Due to Related Parties DueToRelatedPartiesCurrentAndNoncurrent credit Carrying amount as of the balance sheet date of obligations due all related parties.
2 2893 us-gaap Investment Income, Investment Expense InvestmentIncomeInvestmentExpense debit Amount of expenses related to the generation of investment income.
2 2894 us-gaap Proceeds from Sale of Productive Assets ProceedsFromSaleOfProductiveAssets debit The cash inflow from the sale of property, plant and equipment (capital expenditures), software, and other intangible assets.
2 2895 us-gaap Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice Weighted average price of options that were either forfeited or expired.
2 2896 us-gaap Receivables, Net, Current ReceivablesNetCurrent debit 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.
2 2897 us-gaap Temporary Equity, Accretion of Interest TemporaryEquityAccretionOfInterest credit Value of accretion of temporary equity during the period due to unpaid interest.
2 2898 us-gaap Commitments, Fair Value Disclosure CommitmentsFairValueDisclosure credit 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.
2 2899 us-gaap Intangible Assets, Net (Excluding Goodwill) IntangibleAssetsNetExcludingGoodwill debit Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization and impairment charges.
2 2900 us-gaap Interest on Convertible Debt, Net of Tax InterestOnConvertibleDebtNetOfTax credit The after-tax amount of interest recognized in the period associated with any convertible debt.
2 2901 us-gaap Long-term Debt and Capital Lease Obligations, Current LongTermDebtAndCapitalLeaseObligationsCurrent credit Amount of long-term debt and capital leases due within one year or the normal operating cycle, if longer.
2 2902 us-gaap Stockholders’ Equity Note, Subscriptions Receivable StockholdersEquityNoteSubscriptionsReceivable debit 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.
2 2903 us-gaap Property, Plant, and Equipment, Owned, Accumulated Depreciation PropertyPlantAndEquipmentOwnedAccumulatedDepreciation credit 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.
2 2904 us-gaap Restructuring Reserve RestructuringReserve credit 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.
2 2905 us-gaap Effective Income Tax Rate Reconciliation, Deduction, Amount IncomeTaxReconciliationDeductions credit 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.
2 2906 us-gaap Payments to Acquire Oil and Gas Property PaymentsToAcquireOilAndGasProperty credit 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.
2 2907 us-gaap Impaired Financing Receivable, Interest Income, Accrual Method ImpairedFinancingReceivableInterestIncomeAccrualMethod credit 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.
2 2908 us-gaap Operating Loss Carryforwards OperatingLossCarryforwards debit Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws.
2 2909 us-gaap Property, Plant and Equipment, Gross PropertyPlantAndEquipmentGross debit 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.
2 2910 us-gaap Defined Benefit Plan, Contributions by Plan Participants DefinedBenefitPlanContributionsByPlanParticipants credit The amount of contributions made by plan participants. This item represents a periodic increase to the plan obligation and an increase to plan assets.
2 2911 us-gaap Financial Instruments, Owned, US Government and Agency Obligations, at Fair Value FinancialInstrumentsOwnedUSGovernmentAndAgencyObligationsAtFairValue debit 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.
2 2912 us-gaap Impairment of Long-Lived Assets Held-for-use ImpairmentOfLongLivedAssetsHeldForUse debit 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).
2 2913 us-gaap Defined Benefit Plan, Divestitures, Plan Assets DefinedBenefitPlanDivestituresPlanAssets credit The amount of decrease in the plan assets attributed to the sale, liquidation, spin-off or other divestiture of a corporate division or subsidiary.
2 2914 us-gaap Deposits, Fair Value Disclosure DepositsFairValueDisclosure credit 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.
2 2915 us-gaap Financing Receivable, Allowance for Credit Losses FinancingReceivableAllowanceForCreditLosses credit A valuation allowance for financing receivables that are expected to be uncollectible.
2 2916 us-gaap Mortgage Loans on Real Estate, Collections of Principal MortgageLoansOnRealEstateCollectionsOfPrincipal credit The amount of principal collected on mortgage loans on real estate during the reporting period.
2 2917 us-gaap Secured Debt, Current SecuredDebtCurrent credit Carrying value as of the balance sheet date of the portion of long-term, collateralized debt obligations due within one year or the operating cycle, if longer. Such obligations include mortgage loans, chattel loans, and any other borrowings secured by assets of the borrower.
2 2918 us-gaap Inventory, LIFO Reserve InventoryLIFOReserve credit Amount by which inventory stated at last-in first-out (LIFO) is less than (in excess of) inventory stated at other inventory cost methods.
2 2919 us-gaap Payments to Acquire Businesses and Interest in Affiliates PaymentsToAcquireBusinessesAndInterestInAffiliates credit The cash outflow associated with the acquisition of a controlling interest in another entity or an entity that is related to it but not strictly controlled (for example, an unconsolidated subsidiary, affiliate, joint venture or equity method investment).
2 2920 us-gaap Financing Receivable, Recorded Investment, Nonaccrual Status FinancingReceivableRecordedInvestmentNonaccrualStatus debit Recorded investment in financing receivables that are on nonaccrual status as of the balance sheet date.
2 2921 us-gaap Available-for-sale Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value AvailableForSaleSecuritiesContinuousUnrealizedLossPositionLessThanTwelveMonthsFairValue debit This item represents the aggregate fair value of investments in debt and equity securities categorized neither as held-to-maturity nor trading securities that have been in a continuous unrealized loss position for less than twelve months.
2 2922 us-gaap Limited Partners’ Capital Account, Distribution Amount LimitedPartnersCapitalAccountDistributionAmount debit The total amount of distributions to limited partners.
2 2923 us-gaap Selling and Marketing Expense SellingAndMarketingExpense debit The aggregate total amount of expenses directly related to the marketing or selling of products or services.
2 2924 us-gaap Long-term Debt, Excluding Current Maturities LongTermDebtNoncurrent credit Amount after unamortized (discount) premium and debt issuance costs of long-term debt classified as noncurrent and excluding amounts 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.
2 2925 us-gaap Proceeds from Divestiture of Interest in Consolidated Subsidiaries ProceedsFromDivestitureOfInterestInConsolidatedSubsidiaries debit The cash inflow associated with the deconsolidation of a previously consolidated subsidiary or the sale of investment in consolidated subsidiaries (generally greater than 50 percent).
2 2926 us-gaap Deferred Tax Assets, Net, Noncurrent DeferredTaxAssetsLiabilitiesNetNoncurrent debit Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting and classified as noncurrent.
2 2927 us-gaap Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross Gross number of share options (or share units) granted during the period.
2 2928 us-gaap Defined Benefit Plan, Contributions by Employer DefinedBenefitPlanContributionsByEmployer debit Amount of contributions made by the employer to defined benefit plans.
2 2929 us-gaap Financing Receivable, Allowance for Credit Losses, Collectively Evaluated for Impairment FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment credit The valuation allowance for financing receivables that are expected to be uncollectible that were collectively evaluated for impairment.
2 2930 us-gaap Payments to Fund Long-term Loans to Related Parties PaymentsToFundLongtermLoansToRelatedParties credit The cash outflow associated with extending a long-term loan to a related party. Alternate caption: Payments for Advances to Affiliates.
2 2931 us-gaap Legal Fees LegalFees debit The amount of expense provided in the period for legal costs incurred on or before the balance sheet date pertaining to resolved, pending or threatened litigation, including arbitration and mediation proceedings.
2 2932 us-gaap Payments to Acquire Other Productive Assets PaymentsToAcquireOtherProductiveAssets credit Amount of cash outflow for the purchase of or improvements to tangible or intangible assets, used to produce goods or deliver services, classified as other.
2 2933 us-gaap Payments to Acquire Short-term Investments PaymentsToAcquireShortTermInvestments credit The cash outflow for securities or other assets acquired, which qualify for treatment as an investing activity and are to be liquidated, if necessary, within the current operating cycle. Includes cash flows from securities classified as trading securities that were acquired for reasons other than sale in the short-term.
2 2934 us-gaap Deferred Tax Assets, Tax Deferred Expense, Other DeferredTaxAssetsTaxDeferredExpenseOther debit Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences from provisions, reserves, allowances, and accruals, classified as other.
2 2935 us-gaap Impairment of Intangible Assets (Excluding Goodwill) ImpairmentOfIntangibleAssetsExcludingGoodwill debit The amount of impairment loss recognized in the period resulting from the write-down of the carrying amount of an intangible asset (excluding goodwill) to fair value.
2 2936 us-gaap Other Assets, Current OtherAssetsCurrent debit Amount of current assets classified as other.
2 2937 us-gaap Weighted Average Number of Shares, Employee Stock Ownership Plan Shares Not Committed to be Released WeightedAverageNumberOfSharesEmployeeStockOwnershipPlanSharesNotCommittedToBeReleased Number of employee stock ownership plan (ESOP) shares that have not been committed to be released determined by relating the portion of time within a reporting period that these shares have been outstanding to the total time in that period.
2 2938 us-gaap Assets, Fair Value Disclosure, Nonrecurring AssetsFairValueDisclosureNonrecurring debit This element represents the aggregate of the assets reported on the balance sheet at period end measured at fair value on a nonrecurring basis by the entity. This element is intended to be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements.
2 2939 us-gaap Deferred Tax Liabilities, Deferred Expense DeferredTaxLiabilitiesDeferredExpense credit Amount of deferred tax liability attributable to taxable temporary differences from capitalized costs.
2 2940 us-gaap Payments to Acquire Other Investments PaymentsToAcquireOtherInvestments credit Amount of cash outflow to acquire investments classified as other.
2 2941 us-gaap Standard and Extended Product Warranty Accrual, Increase for Warranties Issued ProductWarrantyAccrualWarrantiesIssued credit Amount of increase in the standard and extended product warranty accrual from warranties issued.
2 2942 us-gaap SEC Schedule III, Real Estate, Cost of Real Estate Sold RealEstateCostOfRealEstateSold credit Amount of real estate investments sold for entities with a substantial portion of business acquiring and holding investment real estate.
2 2943 us-gaap Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber Number of options outstanding, including both vested and non-vested options.
2 2944 us-gaap Accounts Receivable, Net, Current AccountsReceivableNetCurrent debit Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.
2 2945 us-gaap Accumulated Distributions in Excess of Net Income AccumulatedDistributionsInExcessOfNetIncome debit The amount as of the balance sheet date by which cumulative distributions to shareholders (or partners) exceed retained earnings (or accumulated earnings).
2 2946 us-gaap Available-for-sale Securities AvailableForSaleSecurities debit Amount of investment in debt and equity securities categorized neither as held-to-maturity nor trading.
2 2947 us-gaap Fair Value of Assets Acquired FairValueOfAssetsAcquired debit The fair value of assets acquired in noncash investing or financing activities.
2 2948 us-gaap Payments of Ordinary Dividends, Noncontrolling Interest PaymentsOfDividendsMinorityInterest credit Amount of cash outflow in the form of ordinary dividends provided by the non-wholly owned subsidiary to noncontrolling interests.
2 2949 us-gaap Equity Method Investment, Summarized Financial Information, Cost of Sales EquityMethodInvestmentSummarizedFinancialInformationCostOfSales debit The amount of the cost of sales reported by an equity method investment of the entity.
2 2950 us-gaap Paid-in-Kind Interest PaidInKindInterest debit Interest paid other than in cash for example by issuing additional debt securities. As a noncash item, it is added to net income when calculating cash provided by or used in operations using the indirect method.
2 2951 us-gaap SEC Schedule III, Real Estate Accumulated Depreciation, Real Estate Sold RealEstateAccumulatedDepreciationRealEstateSold debit Amount of decrease to accumulated depreciation for real estate investments sold for entities with a substantial portion of business acquiring and holding investment real estate.
2 2952 us-gaap Reimbursement Revenue ReimbursementRevenue credit Repayment received or receivable for expenses incurred on behalf of a client or customer, other than those reimbursements received by landlords from tenants.
2 2953 us-gaap Write off of Deferred Debt Issuance Cost WriteOffOfDeferredDebtIssuanceCost debit Write-off of amounts previously capitalized as debt issuance cost in an extinguishment of debt.
2 2954 us-gaap Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Accrued Liabilities DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities debit Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from accrued liabilities.
2 2955 us-gaap Deferred Tax Liabilities, Other Comprehensive Income DeferredTaxLiabilitiesOtherComprehensiveIncome credit Amount of deferred tax liability attributable to taxable temporary differences from unrealized gains in other comprehensive income.
2 2956 us-gaap Financing Receivable, Recorded Investment, Current FinancingReceivableRecordedInvestmentCurrent debit Financing receivables that are current.
2 2957 us-gaap Preferred Stock, Amount of Preferred Dividends in Arrears PreferredStockAmountOfPreferredDividendsInArrears credit Aggregate amount of cumulative preferred dividends in arrears.
2 2958 us-gaap Ceded Premiums Written CededPremiumsWritten debit Amount of written premiums ceded to other entities.
2 2959 us-gaap Costs and Expenses, Related Party CostsAndExpensesRelatedParty debit Costs of sales and operating expenses for the period incurred from transactions with related parties.
2 2960 us-gaap Deferred Tax Liabilities, Goodwill and Intangible Assets DeferredTaxLiabilitiesGoodwillAndIntangibleAssets credit Amount of deferred tax liability attributable to taxable temporary differences from intangible assets including goodwill.
2 2961 us-gaap Exploration Expense ExplorationExpense debit Exploration expenses (including prospecting) related to oil and gas producing entities and would be included in operating expenses of that entity. Costs incurred in identifying areas that may warrant examination and in examining specific areas that are considered to have prospects of containing oil and gas reserves, including costs of drilling exploratory wells and exploratory-type stratigraphic test wells. Exploration costs may be incurred both before acquiring the related property (sometimes referred to in part as prospecting costs) and after acquiring the property. Principal types of exploration costs, which include depreciation and applicable operating costs of support equipment and facilities and other costs of exploration activities, are: (i) Costs of topographical, geographical and geophysical studies, rights of access to properties to conduct those studies, and salaries and other expenses of geologists, geophysical crews, and others conducting those studies. Collectively, these are sometimes referred to as geological and geophysical or “G&G” costs. (ii) Costs of carrying and retaining undeveloped properties, such as delay rentals, ad valorem taxes on properties, legal costs for title defense, and the maintenance of land and lease records. (iii) Dry hole contributions and bottom hole contributions. (iv) Costs of drilling and equipping exploratory wells. (v) Costs of drilling exploratory-type stratigraphic test wells.
2 2962 us-gaap Gas Gathering, Transportation, Marketing and Processing Revenue GasGatheringTransportationMarketingAndProcessingRevenue credit Revenue related to midstream and downstream gas activities. May include the following: gathering from wells, processing to remove impurities, storage, transmission, and the sale of natural gas and related products.
2 2963 us-gaap Effective Income Tax Rate Reconciliation, Tax Credit, Investment, Amount IncomeTaxReconciliationTaxCreditsInvestment credit 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 investment tax credit.
2 2964 us-gaap Effective Income Tax Rate Reconciliation, Tax Credit, Other, Amount IncomeTaxReconciliationTaxCreditsOther credit 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 tax credits.
2 2965 us-gaap Payments for Commissions PaymentsForCommissions credit The amount of cash paid for commissions during the current period.
2 2966 us-gaap Proceeds from Income Tax Refunds ProceedsFromIncomeTaxRefunds debit The amount of cash received during the period as refunds for the overpayment of taxes.
2 2967 us-gaap Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Finite-Lived Intangibles BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles debit The amount of identifiable intangible assets recognized as of the acquisition date.
2 2968 us-gaap Convertible Debt, Current ConvertibleDebtCurrent credit The portion of the carrying value of long-term convertible debt as of the balance sheet date that is scheduled to be repaid within one year or in the normal operating cycle if longer. Convertible debt is a financial 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.
2 2969 us-gaap Derivative Instruments Not Designated as Hedging Instruments, Loss DerivativeInstrumentsNotDesignatedAsHedgingInstrumentsLoss debit Amount of realized and unrealized loss of derivative instruments not designated or qualifying as hedging instruments.
2 2970 us-gaap Fees and Commissions FeesAndCommissions credit Amount of fees and commissions from financial services and banking activities and correspondent clearing. Includes fees from depositor accounts, credit cards, merchant discounts, and fiduciary and trust activities, guarantee fees, investment advisory, management, and administrative fees, transfer agent fees, and insurance commissions.
2 2971 us-gaap Inventory, Net InventoryNet debit Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.
2 2972 us-gaap Proceeds from Divestiture of Businesses ProceedsFromDivestitureOfBusinesses debit The cash inflow associated with the amount received from the sale of a portion of the company’s business, for example a segment, division, branch or other business, during the period.
2 2973 us-gaap Restricted Stock or Unit Expense RestrictedStockExpense debit The noncash expense that represents the cost of restricted stock or unit distributed to employees as compensation.
2 2974 us-gaap Other Asset Impairment Charges OtherAssetImpairmentCharges debit The charge against earnings resulting from the write down of long lived assets other than goodwill due to the difference between the carrying value and lower fair value.
2 2975 us-gaap Payments for Other Operating Activities PaymentsForOtherOperatingActivities credit Amount of cash outflow for operating activities classified as other.
2 2976 us-gaap Payments of Loan Costs PaymentsOfLoanCosts credit The cash outflow for loan origination associated cost which is usually collected through escrow.
2 2977 us-gaap Proceeds from Collection of Finance Receivables ProceedsFromCollectionOfFinanceReceivables debit The cash inflow associated with the collection of receivables arising from the financing of goods and services.
2 2978 us-gaap Royalty Expense RoyaltyExpense debit Amount of expense related to royalty payments under a contractual arrangement such as payment for mineral and drilling rights and use of technology or intellectual property.
2 2979 us-gaap Available-for-sale Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value AvailableForSaleSecuritiesContinuousUnrealizedLossPositionTwelveMonthsOrLongerFairValue debit This item represents the aggregate fair value of investments in debt and equity securities categorized neither as held-to-maturity nor trading securities that have been in a continuous unrealized loss position for twelve months or longer.
2 2980 us-gaap Other Assets OtherAssets debit Amount of assets classified as other.
2 2981 us-gaap Stock Issued During Period, Value, Purchase of Assets StockIssuedDuringPeriodValuePurchaseOfAssets credit Value of shares of stock issued during the period as part of a transaction to acquire assets that do not qualify as a business combination.
2 2982 us-gaap Unrecognized Tax Benefits, Increase Resulting from Settlements with Taxing Authorities UnrecognizedTaxBenefitsIncreasesResultingFromSettlementsWithTaxingAuthorities credit Amount of increase in unrecognized tax benefits resulting from settlements with taxing authorities.
2 2983 us-gaap Common Stock, Value, Issued CommonStockValue credit Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders’ equity.
2 2984 us-gaap Decrease Due to Sales of Minerals in Place DecreaseDueToSalesOfMineralsInPlace credit Amount of decrease in standardized measure of discounted future net cash flow as a result of sales of minerals in place.
2 2985 us-gaap Deferred Revenue DeferredRevenue credit Amount of deferred revenue as of balance sheet date. Deferred revenue represents collections of cash or other assets related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.
2 2986 us-gaap Interest Payable InterestPayableCurrentAndNoncurrent credit Amount of interest payable on debt, including, but not limited to, trade payables.
2 2987 us-gaap Interest Rate Cash Flow Hedge Liability at Fair Value InterestRateCashFlowHedgeLiabilityAtFairValue credit Fair value as of the balance sheet date of all interest rate derivative liabilities designated as cash flow hedging instruments.
2 2988 us-gaap Long-term Debt, Fair Value LongTermDebtFairValue credit The fair value amount of long-term debt whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission.
2 2989 us-gaap Payments for Origination of Mortgage Loans Held-for-sale PaymentsForOriginationOfMortgageLoansHeldForSale credit The amount of cash paid for the origination of mortgages that are held for sale.
2 2990 us-gaap Payments to Acquire Additional Interest in Subsidiaries PaymentsToAcquireAdditionalInterestInSubsidiaries credit The cash outflow associated with the purchase of noncontrolling interest during the period.
2 2991 us-gaap Payments to Acquire Mining Assets PaymentsToAcquireMiningAssets credit The cash outflow from the purchase of mining and mining related assets during the period.
2 2992 us-gaap Interest Expense, Debt, Excluding Amortization InterestExpenseDebtExcludingAmortization debit Represents the portion of interest incurred in the period on debt arrangements that was charged against earnings, excluding amortization of debt discount (premium) and financing costs.
2 2993 us-gaap Operating Leases, Rent Expense LeaseAndRentalExpense debit Amount of rent expense incurred for leased assets, including but not limited to, furniture and equipment, that is not directly or indirectly associated with the manufacture, sale or creation of a product or product line.
2 2994 us-gaap Real Estate Revenue, Net RealEstateRevenueNet credit The aggregate revenue from real estate operations during the reporting period.
2 2995 us-gaap Treasury Stock, Shares TreasuryStockShares Number of common and preferred shares that were previously issued and that were repurchased by the issuing entity and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends.
2 2996 us-gaap Accrued Liabilities, Current AccruedLiabilitiesCurrent credit Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).
2 2997 us-gaap Accrued Liabilities, Fair Value Disclosure AccruedLiabilitiesFairValueDisclosure credit Fair value portion of accrued expenses.
2 2998 us-gaap Allowance for Loan and Lease Losses, Loans Acquired AllowanceForLoanAndLeaseLossesLoansAcquired credit Amount of addition to allowance reserve for credit loss arising from purchase of loan and lease portfolios.
2 2999 us-gaap Asset Retirement Obligation AssetRetirementObligation credit The carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.
2 3000 us-gaap Billed Contracts Receivable BilledContractReceivables debit

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