Rule ID: DQC_0015 List of Elements for US GAAP - this public exposure version was available for comment until September 14, 2015.
View: as part of public exposure version || Return to current approved version.


This list is ordered from most to least common occurrence in SEC filings. Download DQC_0015_ListOfElements.xslx

Rule
element
ID
Element
label
Balance
type
Definition Element name
1367 Interest Expense debit Amount of the cost of borrowed funds accounted for as interest expense. InterestExpense
623 Deferred Tax Assets, Net debit Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, before jurisdictional netting. DeferredTaxAssetsLiabilitiesNet
1191 Financing Receivable, Allowance for Credit Losses, Write-downs debit Amount of direct write-downs of financing receivables charged against the allowance. FinancingReceivableAllowanceForCreditLossesWriteOffs
2378 Selling, General and Administrative Expense debit The aggregate total costs related to selling a firm’s product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc. SellingGeneralAndAdministrativeExpense
232 Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment credit Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services. AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
633 Deferred Tax Assets, Valuation Allowance credit Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. DeferredTaxAssetsValuationAllowance
1875 Other Income credit Reflects the sum of all other revenue and income recognized by the entity in the period not otherwise specified in the income statement. OtherIncome
907 Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent N/A Percentage of domestic federal statutory tax rate applicable to pretax income (loss). EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
243 Adjustments to Additional Paid in Capital, Income Tax Benefit from Share-based Compensation credit Amount of increase in additional paid in capital (APIC) resulting from a tax benefit associated with share-based compensation plan other than an employee stock ownership plan (ESOP). Includes, but is not limited to, excess tax benefit. AdjustmentsToAdditionalPaidInCapitalTaxEffectFromShareBasedCompensation
322 Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Loss debit Amount of unrealized loss on investments in available-for-sale securities that have been in a loss position for less than twelve months. AvailableForSaleSecuritiesContinuousUnrealizedLossPositionLessThan12MonthsAggregateLosses
645 Deferred Tax Liabilities, Net, Noncurrent credit Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences, netted by jurisdiction and classified as noncurrent. DeferredTaxLiabilitiesNoncurrent
1873 Other Expenses debit This element represents a sum total of expenses not separately reflected on the income statement for the period. OtherExpenses
1439 Investment Income, Interest credit Amount before accretion (amortization) of purchase discount (premium) of interest income on nonoperating securities. InvestmentIncomeInterest
248 Allocated Share-based Compensation Expense debit Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees. AllocatedShareBasedCompensationExpense
317 Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Loss debit Amount of unrealized loss on securities classified as available-for-sale. AvailableForSaleSecuritiesContinuousUnrealizedLossPositionAggregateLosses
1964 Payments to Acquire Property, Plant, and Equipment credit The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets. PaymentsToAcquirePropertyPlantAndEquipment
314 Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Loss debit Amount of unrealized loss on securities classified as available-for-sale that have been in a loss position for twelve months or longer. AvailableForSaleSecuritiesContinuousUnrealizedLossPosition12MonthsOrLongerAggregateLosses
657 Defined Benefit Plan, Benefits Paid debit The amount of payments made for which participants are entitled under a pension plan, including pension benefits, death benefits, and benefits due on termination of employment. Also includes payments made under a postretirement benefit plan, including prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services. This item represents a periodic decrease to the plan obligations and a decrease to plan assets. DefinedBenefitPlanBenefitsPaid
2419 Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period N/A The number of equity-based payment instruments, excluding stock (or unit) options, that vested during the reporting period. ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod
2165 SEC Schedule III, Real Estate and Accumulated Depreciation, Costs Capitalized Subsequent to Acquisition, Improvements debit Amount of land and buildings and improvements made to real estate investments and capitalized after acquisition for entities with a substantial portion of business acquiring and holding investment real estate. RealEstateAndAccumulatedDepreciationCostsCapitalizedSubsequentToAcquisitionImprovements
2435 Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period N/A The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan. ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod
282 Assets, Fair Value Disclosure debit Fair value portion of probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. AssetsFairValueDisclosure
310 Available-for-sale Securities, Accumulated Gross Unrealized Loss, before Tax debit Amount before tax of unrealized loss in accumulated other comprehensive income (AOCI) on investments in debt and equity securities classified as available-for-sale. AvailableForSaleSecuritiesAccumulatedGrossUnrealizedLossBeforeTax
309 Available-for-sale Securities, Accumulated Gross Unrealized Gain, before Tax credit Amount before tax of unrealized gain in accumulated other comprehensive income (AOCI) on investments in debt and equity securities classified as available-for-sale. AvailableForSaleSecuritiesAccumulatedGrossUnrealizedGainBeforeTax
242 Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs debit Amount of decrease in additional paid in capital (APIC) resulting from direct costs associated with issuing stock. Includes, but is not limited to, legal and accounting fees and direct costs associated with stock issues under a shelf registration. AdjustmentsToAdditionalPaidInCapitalStockIssuedIssuanceCosts
1881 Other Nonoperating Income credit The aggregate amount of other income amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) profits on securities (net of losses), and (d) miscellaneous other income items. OtherNonoperatingIncome
2124 Provision for Loan Losses Expensed debit Amount of expense related to loss from loan transactions. ProvisionForLoanLossesExpensed
941 Excess Tax Benefit from Share-based Compensation, Financing Activities debit Amount of cash inflow from realized tax benefit related to deductible compensation cost reported on the entity’s tax return for equity instruments in excess of the compensation cost for those instruments recognized for financial reporting purposes. ExcessTaxBenefitFromShareBasedCompensationFinancingActivities
721 Depreciation, Depletion and Amortization debit The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets. DepreciationDepletionAndAmortization
2416 Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period N/A The number of equity-based payment instruments, excluding stock (or unit) options, that were forfeited during the reporting period. ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod
253 Allowance for Loan and Lease Loss, Recovery of Bad Debts credit Amount of recovery of loans and lease receivables which had previously been fully or partially written-off as bad debts. AllowanceForLoanAndLeaseLossRecoveryOfBadDebts
2112 Proved Developed and Undeveloped Reserves, Production N/A Production of proved reserves. ProvedDevelopedAndUndevelopedReservesProduction
1041 Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Settlements debit Amount of settlements of financial instrument classified as a liability measured using unobservable inputs that reflect the entity’s own assumption about the assumptions market participants would use in pricing. FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilitySettlements
2433 Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period N/A For presentations that combine terminations, the number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan or that expired. ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod
2432 Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period N/A Number of options or other stock instruments for which the right to exercise has lapsed under the terms of the plan agreements. ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod
2226 Repayments of Related Party Debt credit The cash outflow for the payment of a long-term borrowing made from a related party 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. Alternate caption: Payments for Advances from Affiliates. RepaymentsOfRelatedPartyDebt
2164 SEC Schedule III, Real Estate and Accumulated Depreciation, Costs Capitalized Subsequent to Acquisition, Carrying Costs debit Amount of carrying costs of properties that were capitalized after acquisition, for example, but not limited to, real estate taxes and insurance for entities with a substantial portion of business acquiring and holding investment real estate. Excludes initial purchase price and improvements. RealEstateAndAccumulatedDepreciationCostsCapitalizedSubsequentToAcquisitionCarryingCosts
2478 Stock Issued During Period, Value, Issued for Services credit Value of stock issued in lieu of cash for services contributed to the entity. Value of the stock issued includes, but is not limited to, services contributed by vendors and founders. StockIssuedDuringPeriodValueIssuedForServices
1787 Noncontrolling Interest, Increase from Subsidiary Equity Issuance credit Amount of increase in noncontrolling interest from subsidiary issuance of equity interests to noncontrolling interest holders. NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance
1360 Interest and Other Income credit The amount of interest income and other income recognized during the period. Included in this element is interest derived from investments in debt securities, cash and cash equivalents, and other investments which reflect the time value of money or transactions in which the payments are for the use or forbearance of money and other income from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business). InterestAndOtherIncome
719 Depreciation, Depletion and Amortization, Nonproduction debit The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production. DepreciationAndAmortization
1333 Interest and Dividend Income, Operating credit Represents the total of interest and dividend income, including any amortization and accretion (as applicable) of discounts and premiums, earned from (1) loans and leases whether held-for-sale or held-in-portfolio; (2) investment securities; (3) federal funds sold; (4) securities purchased under agreements to resell; (5) investments in banker’s acceptances, commercial paper, or certificates of deposit; (6) dividend income; or (7) other investments not otherwise specified herein. InterestAndDividendIncomeOperating
1880 Other Nonoperating Expense debit The aggregate amount of other expense amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating expense recognized during the period. Such amounts may include: (a) unusual costs, (b) loss on foreign exchange transactions, (c) losses on securities (net of profits), and (d) miscellaneous other expense items. OtherNonoperatingExpense
828 Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Future Production Costs (Deprecated 2014-01-31) debit Amount of estimated future cost to be incurred in producing proved oil and gas reserves. DiscountedFutureNetCashFlowsRelatingToProvedOilAndGasReservesFutureProductionCosts1
1190 Financing Receivable, Allowance for Credit Losses, Recovery credit Amount of recovery of financing receivables doubtful of collection that were previously charged off. FinancingReceivableAllowanceForCreditLossesRecovery
2098 Property, Plant and Equipment, Additions debit Amount of acquisition of long-lived, 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, furniture and fixtures, and computer equipment. PropertyPlantAndEquipmentAdditions
1907 Partners’ Capital Account, Distributions debit Total distributions to each class of partners (i.e., general, limited and preferred partners). PartnersCapitalAccountDistributions
1443 Investment Owned, Balance, Contracts N/A Balance held at close of period in number of contracts. InvestmentOwnedBalanceContracts
1389 Interest Expense, Related Party debit Amount of interest expense incurred on a debt or other obligation to related party. InterestExpenseRelatedParty
2225 Repayments of Notes Payable credit The cash outflow for a borrowing supported by a written promise to pay an obligation. RepaymentsOfNotesPayable
427 Capital Expenditures Incurred but Not yet Paid credit Future cash outflow to pay for purchases of fixed assets that have occurred. CapitalExpendituresIncurredButNotYetPaid
1791 Noninterest Expense debit Total aggregate amount of all noninterest expense. NoninterestExpense
1421 Interest Paid credit The amount of cash paid for interest during the period. InterestPaid
680 Defined Benefit Plan, Expected Return on Plan Assets credit An amount calculated as a basis for determining the extent of delayed recognition of the effects of changes in the fair value of assets. The expected return on plan assets is determined based on the expected long-term rate of return on plan assets and the market-related value of plan assets. DefinedBenefitPlanExpectedReturnOnPlanAssets
2248 Restructuring Reserve, Settled without Cash credit Amount of consideration other than cash used to fully or partially settle an accrued restructuring cost. RestructuringReserveSettledWithoutCash1
1302 Income Taxes Paid credit The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income. IncomeTaxesPaid
901 Dividends, Preferred Stock, Cash debit Amount of paid and unpaid preferred stock dividends declared with the form of settlement in cash. DividendsPreferredStockCash
252 Allowance for Doubtful Accounts Receivable, Write-offs debit Amount of direct write-downs of accounts receivable charged against the allowance. AllowanceForDoubtfulAccountsReceivableWriteOffs
636 Deferred Tax Liabilities, Net credit Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences, before jurisdictional netting. DeferredTaxLiabilities
368 Benefits, Losses and Expenses debit The total amount of expense recognized during the period for future policy benefits, claims and claims adjustment costs, and for selling, general and administrative costs. BenefitsLossesAndExpenses
240 Adjustments Related to Tax Withholding for Share-based Compensation debit The amount of adjustment to stockholders’ equity associated with an employee’s income tax withholding obligation as part of a net-share settlement of a share-based award. AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation
647 Deferred Tax Liabilities, Property, Plant and Equipment credit Amount of deferred tax liability attributable to taxable temporary differences from property, plant, and equipment. DeferredTaxLiabilitiesPropertyPlantAndEquipment
637 Deferred Tax Liabilities, Net, Current credit Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences, netted by jurisdiction and classified as current. DeferredTaxLiabilitiesCurrent
1799 Noninterest Income, Other Operating Income credit Represents other forms of revenue earned, excluding interest, which is not otherwise specified in the taxonomy. NoninterestIncomeOtherOperatingIncome
2040 Proceeds from Loan and Lease Originations and Principal Collections debit Cash inflow related to a loan origination (the process when securing a mortgage for a piece of real property), lease origination, and principal collections. ProceedsFromLoanAndLeaseOriginationsAndPrincipalCollections1
624 Deferred Tax Assets, Net, Current debit Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, netted by jurisdiction and classified as current. DeferredTaxAssetsLiabilitiesNetCurrent
1508 Liabilities, Fair Value Disclosure, Recurring credit Aggregation of the liabilities reported on the balance sheet measured at fair value on a recurring basis by the entity. LiabilitiesFairValueDisclosureRecurring
2050 Proceeds from Related Party Debt debit The cash inflow from a long-term borrowing made 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. Alternate caption: Proceeds from Advances from Affiliates. ProceedsFromRelatedPartyDebt
617 Deferred Tax Liabilities, Gross credit Amount of deferred tax liability attributable to taxable temporary differences. DeferredIncomeTaxLiabilities
2476 Development Stage Entities, Stock Issued, Value, Issued for Cash (Deprecated 2015-01-31) credit Value of shares issued as consideration for cash for development stage entities. StockIssuedDuringPeriodValueIssuedForCash
808 Derivative, Number of Instruments Held N/A The number of derivative instruments of a particular group held by the entity. DerivativeNumberOfInstrumentsHeld
660 Defined Benefit Plan, Effect of One Percentage Point Decrease on Accumulated Postretirement Benefit Obligation debit Amount of effect of a one-percentage-point decrease in the assumed health care cost trend rates on the accumulated postretirement benefit obligation for health care benefits. DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnAccumulatedPostretirementBenefitObligation1
1995 Premiums Written, Gross credit Amount of direct and assumed premiums written. PremiumsWrittenGross
2115 Proved Developed and Undeveloped Reserves, Sales of Minerals in Place N/A Sales of minerals in place. ProvedDevelopedAndUndevelopedReservesSalesOfMineralsInPlace
626 Deferred Tax Assets, Property, Plant and Equipment debit Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from property, plant, and equipment. DeferredTaxAssetsPropertyPlantAndEquipment
1899 Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Loss, before Tax, Including Portion Attributable to Noncontrolling Interest debit Amount before tax of other than temporary impairment (OTTI) loss on investments in available-for-sale and held-to-maturity debt securities, recognized in other comprehensive loss. OtherThanTemporaryImpairmentLossesInvestmentsPortionInOtherComprehensiveIncomeLossBeforeTaxIncludingPortionAttributableToNoncontrollingInterest
1440 Investment Income, Interest and Dividend credit Amount before accretion (amortization) of purchase discount (premium) of interest income and dividend income on nonoperating securities. InvestmentIncomeInterestAndDividend
1270 Held-to-maturity Securities, Accumulated Unrecognized Holding Gain credit Amount of accumulated unrealized gain on investments in debt securities classified as held-to-maturity. HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingGain
497 Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield, Accretion credit Amount of decrease from accretion 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. CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAccretableYieldAccretion
1271 Held-to-maturity Securities, Accumulated Unrecognized Holding Loss debit Amount of accumulated unrealized loss on investments in debt securities classified as held-to-maturity. HeldToMaturitySecuritiesAccumulatedUnrecognizedHoldingLoss
1220 Foreclosed Real Estate Expense debit Amount of expense recognized during the period for the foreclosure on real estate assets. ForeclosedRealEstateExpense
662 Defined Benefit Plan, Effect of One Percentage Point Decrease on Service and Interest Cost Components credit Amount of effect of a one-percentage-point decrease in the assumed health care cost trend rates on the aggregate of the service and interest cost components of net periodic postretirement health care benefit costs. DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnServiceAndInterestCostComponents1
234 Accumulated Other Comprehensive Income (Loss), Other than Temporary Impairment, Not Credit Loss, Net of Tax, Available-for-sale, Debt Securities debit Accumulated other comprehensive loss related to portion of other than temporary impairment (OTTI) due to factors other than credit losses on debt securities categorized as available-for-sale that an entity does not intend to sell and which it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis of the debt security. The amount represented by this item is net of tax, as applicable. AccumulatedOtherComprehensiveIncomeLossOtherThanTemporaryImpairmentNotCreditLossNetOfTaxAvailableforsaleDebtSecurities
1007 Fair Value Inputs, Discount Rate N/A Interest rate used to find the present value of an amount to be paid or received in the future as an input to measure fair value.  For example, but not limited to, weighted average cost of capital (WACC), cost of capital, cost of equity and cost of debt. FairValueInputsDiscountRate
800 Derivative, Loss on Derivative debit Amount of decrease in the fair value of derivatives recognized in the income statement. DerivativeLossOnDerivative
635 Deferred Tax Expense from Stock Options Exercised debit Amount of deferred tax expense from write-off of the deferred tax asset related to deductible stock options at exercise. DeferredTaxExpenseFromStockOptionsExercised
316 Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss debit Amount of accumulated unrealized loss on investments in debt and equity securities classified as available-for-sale in a continuous loss position. AvailableForSaleSecuritiesContinuousUnrealizedLossPositionAccumulatedLoss
1308 Effective Income Tax Rate Reconciliation, Tax Exempt Income, Amount 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 income (loss) exempt from income taxes. IncomeTaxReconciliationTaxExemptIncome
261 Amortization of ESOP Award credit Value of shares committed to be released under an Employee Stock Ownership Plan (ESOP). AmortizationOfESOPAward
625 Deferred Tax Assets, Operating Loss Carryforwards debit Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards. DeferredTaxAssetsOperatingLossCarryforwards
321 Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss debit Amount of accumulated unrealized loss on investments in debt and equity securities classified as available-for-sale that have been in a continuous loss position for less than twelve months. AvailableForSaleSecuritiesContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss
2159 Real Estate and Accumulated Depreciation, Accumulated Depreciation (Deprecated 2013-01-31) credit The amount of accumulated depreciation for the property as of the balance sheet date. RealEstateAndAccumulatedDepreciationAccumulatedDepreciation
410 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities Noncurrent credit Amount of deferred tax liability attributable to taxable temporary differences due after one year or the normal operating cycle, if longer, assumed at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent
393 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Assets debit Amount of assets acquired at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets
877 Distributed Earnings debit The total amount of dividends declared in the period for each class of stock and the contractual amount of dividends (or interest on participating income bonds) that must be paid for the period (for example, unpaid cumulative dividends). Dividends declared in the current period do not include dividends declared in respect of prior-period unpaid cumulative dividends. Preferred dividends that are cumulative only if earned are deducted only to the extent that they are earned. DistributedEarnings
930 Proceeds from Equity Method Investment, Dividends or Distributions debit This item represents disclosure of the amount of dividends or other distributions received from unconsolidated subsidiaries, certain corporate joint ventures, and certain noncontrolled corporation; these investments are accounted for under the equity method of accounting. This element excludes distributions that constitute a return of investment, which are classified as investing activities. EquityMethodInvestmentDividendsOrDistributions
1039 Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Purchases credit Amount of purchases of financial instrument classified as a liability measured using unobservable inputs that reflect the entity’s own assumption about the assumptions market participants would use in pricing. FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityPurchases
244 Adjustments to Additional Paid in Capital, Warrant Issued credit Amount of increase in additional paid in capital (APIC) resulting from the issuance of warrants. Includes allocation of proceeds of debt securities issued with detachable stock purchase warrants. AdjustmentsToAdditionalPaidInCapitalWarrantIssued
1867 Other Comprehensive (Income) Loss, Reclassification Adjustment from AOCI for Write-down of Securities, Net of Tax credit Amount after tax of reclassification adjustment from accumulated other comprehensive income for unrealized loss realized upon the write-down of available-for-sale securities. OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForWritedownOfSecuritiesNetOfTax
2094 Professional Fees debit A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer. ProfessionalFees
415 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities credit Amount of liabilities assumed at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities
862 Disposal Group, Including Discontinued Operation, Operating Expense debit Amount of operating expense attributable to disposal group, including, but not limited to, discontinued operation. DisposalGroupIncludingDiscontinuedOperationOperatingExpense
1918 Partners’ Capital Account, Units, Redeemed N/A The number of units redeemed during the year of each class of partners’ capital account. Units represent shares of ownership of the general, limited, and preferred partners. PartnersCapitalAccountUnitsRedeemed
764 Derivative, Collateral, Obligation to Return Securities credit Amount of obligation to return securities collateral under master netting arrangements that have not been offset against derivative assets. DerivativeCollateralObligationToReturnSecurities
1879 Other Noninterest Expense debit Other noninterest expenses that are not separately presented in any other noninterest expense category. OtherNoninterestExpense
2069 Proceeds from Sale of Property, Plant, and Equipment debit The cash inflow from the sale of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. ProceedsFromSaleOfPropertyPlantAndEquipment
2216 Related Party Transaction, Expenses from Transactions with Related Party debit Expenses recognized resulting from transactions (excluding transactions that are eliminated in consolidated or combined financial statements) with related party. RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty
605 Debt Issuance Cost debit Amount of debt issuance costs (for example, but not limited to, legal, accounting, broker, and regulatory fees). DebtIssuanceCosts
402 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities credit Amount of liabilities due within one year or within the normal operating cycle, if longer, assumed at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities
1874 Other General and Administrative Expense debit The sum of expenses not otherwise specified in the taxonomy for 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. OtherGeneralAndAdministrativeExpense
403 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable credit Amount of liabilities incurred for goods and services received that are used in an entity’s business and related party payables, assumed at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable
1786 Noncontrolling Interest, Increase from Sale of Parent Equity Interest credit Amount of increase in noncontrolling interest from sale of a portion of the parent’s controlling interest. NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest
765 Derivative, Collateral, Right to Reclaim Securities debit Amount of right to receive securities collateral under master netting arrangements that have not been offset against derivative liabilities. DerivativeCollateralRightToReclaimSecurities
1986 Preferred Stock Dividends, Income Statement Impact debit The amount of preferred stock dividends that is an adjustment to net income apportioned to common stockholders. PreferredStockDividendsIncomeStatementImpact
2424 Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Exercised N/A Number of non-option equity instruments exercised by participants. ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised
1366 Interest Credited to Policy Owner Accounts credit The adjustment required to reconcile net income to cash provided by (used in) operations related to the unpaid portion of interest credited to policy owner accounts. InterestCreditedToPolicyOwnerAccounts
1257 Goodwill, Acquired During Period debit Amount of increase in asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized resulting from a business combination. GoodwillAcquiredDuringPeriod
320 Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value debit This item represents the aggregate fair value of investments in debt and equity securities in an unrealized loss position which are categorized neither as held-to-maturity nor trading securities. AvailableForSaleSecuritiesContinuousUnrealizedLossPositionFairValue
1407 Interest Income, Other credit Amount of interest income earned from interest bearing assets not separately disclosed. InterestIncomeOther
511 Common Stock, Value, Subscriptions credit Monetary value of common stock allocated to investors to buy shares of a new issue of common stock before they are offered to the public. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds. CommonStockSharesSubscriptions
685 Defined Benefit Plan, Settlements, Benefit Obligation debit The amount of decrease that relates to an irrevocable action that relieves the employer (or the plan) of primary responsibility for a benefit obligation and eliminates significant risks related to the obligation and the assets used to effect the settlement. Examples of transactions that constitute a settlement include (a) making lump-sum cash payments to plan participants in exchange for their rights to receive specified benefits and (b) purchasing nonparticipating annuity contracts. DefinedBenefitPlanSettlementsBenefitObligation
1038 Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Issuances credit Amount of issuances of financial instrument classified as a liability measured using unobservable inputs that reflect the entity’s own assumption about the assumptions market participants would use in pricing. FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityIssues
913 Employee Service Share-based Compensation, Tax Benefit Realized from Exercise of Stock Options credit Disclosure of the aggregate tax benefit realized from the exercise of stock options and the conversion of similar instruments during the annual period. EmployeeServiceShareBasedCompensationTaxBenefitRealizedFromExerciseOfStockOptions
634 Deferred Tax Assets, Valuation Allowance, Current credit Amount 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. DeferredTaxAssetsValuationAllowanceCurrent
319 Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses (Deprecated 2013-01-31) credit Amount of the excess of amortized cost basis over fair value of securities in a loss position and categorized neither as held-to-maturity nor trading securities. AvailableforsaleSecuritiesContinuousUnrealizedLossPositionAggregateLosses2
323 Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses (Deprecated 2013-01-31) credit Amount of the excess of amortized cost basis over fair value of securities that have been in a loss position for less than twelve months for securities categorized neither as held-to-maturity nor trading securities. AvailableforsaleSecuritiesContinuousUnrealizedLossPositionLessThan12MonthsAggregateLosses2
855 Disposal Group, Including Discontinued Operation, Interest Expense debit Amount of interest expense attributable to disposal group, including, but not limited to, discontinued operation. DisposalGroupIncludingDiscontinuedOperationInterestExpense
780 Derivative, Gain on Derivative credit Amount of increase in the fair value of derivatives recognized in the income statement. DerivativeGainOnDerivative
1040 Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Sales debit Amount of sales of financial instrument classified as a liability measured using unobservable inputs that reflect the entity’s own assumption about the assumptions market participants would use in pricing. FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilitySales
1223 Foreign Currency Transaction Loss, before Tax debit Amount before tax of foreign currency transaction realized and unrealized loss recognized in the income statement. ForeignCurrencyTransactionLossBeforeTax
2408 Severance Costs debit Amount of expenses for special or contractual termination benefits provided to current employees involuntarily terminated under a benefit arrangement associated exit or disposal activities pursuant to an authorized plan. Excludes expenses related to one-time termination benefits, a discontinued operation or an asset retirement obligation. SeveranceCosts1
313 Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss debit Amount of accumulated unrealized loss on investments in debt and equity securities classified as available-for-sale that have been in a continuous loss position for twelve months or longer. AvailableForSaleSecuritiesContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss
429 Capitalized Computer Software, Amortization credit For each income statement presented, the amount charged to expense for amortization of capitalized computer software costs. CapitalizedComputerSoftwareAmortization
2443 Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares N/A Number of options vested. SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares
682 Defined Benefit Plan, Other Costs debit Amount of other defined benefit plan costs. DefinedBenefitPlanOtherCosts
1307 Effective Income Tax Rate Reconciliation, Tax Credit, Amount 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 tax credits. Including, but not limited to, research credit, foreign tax credit, investment tax credit, and other tax credits. IncomeTaxReconciliationTaxCredits
302 Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax debit Amount before tax of unrealized loss in accumulated other comprehensive income (AOCI) on investments in debt securities classified as available-for-sale. AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax
521 Concentration Risk, Percentage N/A For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the “benchmark” (or denominator) in the equation, this concept represents the concentration percentage derived from the division. ConcentrationRiskPercentage1
2610 Valuation Allowances and Reserves, Recoveries credit Total of recoveries of amounts due the Entity that had previously been written off as uncollectible using allowances (the valuation accounts that are netted against the cost of an asset to value it at its carrying value) and total of reestablishments of reserves (liabilities established to represent expected future costs) that had previously been utilized. ValuationAllowancesAndReservesRecoveries
1054 FDIC Indemnification Asset, Cash Payments Received credit Amount of decreases to the indemnification asset due to cash payments received relating to loss sharing agreements with the Federal Deposit Insurance Corporation (FDIC). FDICIndemnificationAssetCashPaymentsReceived
1317 Insurance Commissions and Fees credit Income from agency and brokerage operations (includes sales of annuities and supplemental contracts); service charges, commissions, and fees from the sale of insurance and related services; and management fees from separate accounts, deferred annuities, and universal life products. InsuranceCommissionsAndFees
2032 Proceeds from Equity Method Investment, Dividends or Distributions, Return of Capital debit Cash dividends or other distributions received from unconsolidated subsidiaries, certain corporate joint ventures, and certain noncontrolled corporations that are returns of capital. Excludes dividends or distributions from equity method investments classified as operating activities. ProceedsFromEquityMethodInvestmentDividendsOrDistributionsReturnOfCapital
301 Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax credit Amount before tax of unrealized gain in accumulated other comprehensive income (AOCI) on investments in debt securities classified as available-for-sale. AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax
251 Allowance for Doubtful Accounts Receivable, Recoveries credit Amount of recoveries of receivables doubtful of collection that were previously charged off. AllowanceForDoubtfulAccountsReceivableRecoveries
641 Deferred Tax Liabilities, Intangible Assets credit Amount of deferred tax liability attributable to taxable temporary differences from intangible assets other than goodwill. DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets
1058 Federal Home Loan Bank Advances debit Amount of Federal Home Loan Bank (FHLBank) advances to member financial institutions. FederalHomeLoanBankAdvances
1512 Liabilities for Guarantees on Long-Duration Contracts, Incurred Benefits debit Amount of guaranteed minimum benefit expense incurred for expected guaranteed minimum benefits in excess of projected account values. LiabilitiesForGuaranteesOnLongDurationContractsIncurredBenefits1
1275 Held-to-maturity Securities, Continuous Unrealized Loss Position, Aggregate Loss debit Amount of unrealized loss on investments in held-to-maturity securities. HeldtomaturitySecuritiesContinuousUnrealizedLossPositionAggregateLoss
886 Distribution Made to Limited Partner, Cash Distributions Paid credit Amount of cash distribution paid to unit-holder of limited partnership (LP). DistributionMadeToLimitedPartnerCashDistributionsPaid
1458 Investments in and Advances to Affiliates, at Fair Value debit Value of the investment at close of period. For investment in and advances to affiliates, if operations of any controlled companies are different in character from those of the company, group such affiliates within divisions and by type of activities. InvestmentsInAndAdvancesToAffiliatesAtFairValue
1866 Other Comprehensive (Income) Loss, Reclassification Adjustment from AOCI for Write-down of Securities, before Tax credit Amount before tax of reclassification adjustment from accumulated other comprehensive income for unrealized loss realized upon the write-down of available-for-sale securities. OtherComprehensiveIncomeLossReclassificationAdjustmentFromAOCIForWritedownOfSecuritiesBeforeTax
496 Certain Loans Acquired in Transfer, Accretable Yield debit The aggregate excess of a loan’s cash flows expected to be collected over the investor’s initial investment in the loan. This relates to loans with deteriorating of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. CertainLoansAcquiredInTransferAccretableYield
1950 Payments Related to Tax Withholding for Share-based Compensation credit Amount of cash outflow to satisfy an employee’s income tax withholding obligation as part of a net-share settlement of a share-based award. PaymentsRelatedToTaxWithholdingForShareBasedCompensation
2609 Valuation Allowances and Reserves, Balance credit Total of allowances and reserves, the valuation and qualifying accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability established to represent expected future costs. ValuationAllowancesAndReservesBalance
865 Disposal Group, Including Discontinued Operation, Other Income credit Amount of other income attributable to disposal group, including, but not limited to, discontinued operation. DisposalGroupIncludingDiscontinuedOperationOtherIncome
1277 Held-to-maturity Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Loss debit Amount of unrealized loss before deducting unrealized gain on investments in held-to-maturity securities that have been in a loss position for less than twelve months. HeldtomaturitySecuritiesContinuousUnrealizedLossPositionLessThan12MonthsAggregateLoss
839 Disposal Group, Including Discontinued Operation, Costs of Goods Sold debit Amount of costs of goods sold attributable to disposal group, including, but not limited to, discontinued operation. DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold
304 Available-for-sale Debt Securities, Gross Unrealized Loss debit Amount of unrealized loss before deducting unrealized gain on investments in available-for-sale debt securities. AvailableForSaleDebtSecuritiesGrossUnrealizedLoss
425 Business Exit Costs debit Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Includes, but is not limited to, one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, and termination benefits associated with an ongoing benefit arrangement. Excludes expenses associated with special or contractual termination benefits, a discontinued operation or an asset retirement obligation. BusinessExitCosts1
390 Business Combination, Contingent Consideration, Liability credit Amount of liability recognized arising from contingent consideration in a business combination. BusinessCombinationContingentConsiderationLiability
2392 Servicing Asset at Fair Value, Additions debit The value of new servicing assets, subsequently measured at fair value, acquired or created during the current period through purchases or from transfers of financial assets. ServicingAssetAtFairValueAdditions
1306 Effective Income Tax Rate Reconciliation, Nondeductible Expense, Research and Development, Amount 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 research and development expense. IncomeTaxReconciliationNondeductibleExpenseResearchAndDevelopment
413 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill debit Amount of intangible assets, excluding goodwill, acquired at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill
951 Extinguishment of Debt, Amount debit Gross amount of debt extinguished. ExtinguishmentOfDebtAmount
880 Distribution Made to Limited Liability Company (LLC) Member, Cash Distributions Paid credit Amount of cash distribution paid to unit-holder of limited liability company (LLC). DistributionMadeToLimitedLiabilityCompanyLLCMemberCashDistributionsPaid
238 Acquisition Costs, Period Cost debit The capitalized costs incurred during the period (excluded from amortization) to purchase, lease or otherwise acquire an unproved property, including costs of lease bonuses and options to purchase or lease properties, the portion of costs applicable to minerals when land including mineral rights is purchased in fee, brokers’ fees, recording fees, legal costs, and other costs incurred in acquiring properties. AcquisitionCosts
728 Derivative Asset, Collateral, Obligation to Return Cash, Offset credit Amount of obligation to return cash collateral under master netting arrangements offset against derivative assets. DerivativeAssetCollateralObligationToReturnCashOffset
848 Disposal Group, Including Discontinued Operation, General and Administrative Expense debit Amount of general and administrative expense attributable to disposal group, including, but not limited to, discontinued operation. DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense
2103 Property Subject to or Available for Operating Lease, Net debit The amount of property, by major property class, net of accumulated depreciation, subject to or available for lease as of the balance sheet date. PropertySubjectToOrAvailableForOperatingLeaseNet
263 Amortization of Mortgage Servicing Rights (MSRs) debit The periodic amortization (in proportion to and over the period of estimated net servicing income or loss) of capitalized servicing rights, which contractually entitle the servicer to receive fees and ancillary revenues for performing billing, collection, disbursement and recordkeeping services in connection with a mortgage portfolio. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. AmortizationOfMortgageServicingRightsMSRs
419 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Other credit Amount of other liabilities due after one year or the normal operating cycle, if longer, assumed at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther
420 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets debit Amount of other assets expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets
498 Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield, Disposals of Loans credit Amount of reduction, resulting from a sale or transfer of a loan, in 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. CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAccretableYieldDisposalsOfLoans
646 Deferred Tax Liabilities, Prepaid Expenses credit Amount of deferred tax consequences attributable to taxable temporary differences derived from prepaid expenses. DeferredTaxLiabilitiesPrepaidExpenses
2160 SEC Schedule III, Real Estate and Accumulated Depreciation, Amount of Encumbrances credit Amount of lien or mortgage outstanding on real estate investment properties for entities with a substantial portion of business acquiring and holding investment real estate. RealEstateAndAccumulatedDepreciationAmountOfEncumbrances
2427 Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Forfeitures and Expirations N/A Number of shares under non-option equity instrument agreements that were either cancelled or expired. ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations
811 Derivative, Swap Type, Average Fixed Price N/A Average fixed price related to the group of price risk swap derivatives. DerivativeSwapTypeAverageFixedPrice
1410 Interest Income, Related Party credit Amount of interest income earned from interest-bearing assets owed to the entity by related party. InterestIncomeRelatedParty
1380 Interest Expense, Long-term Debt debit Aggregate amount of interest paid or due on all long-term debt. InterestExpenseLongTermDebt
406 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Other credit Amount of other liabilities due within one year or within the normal operating cycle, if longer, assumed at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther
502 Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Allowance for Loan Losses, Decreases debit Amount of reduction in the reserve for loans impairments as a result of current information and events which result in it being probable that estimated cash flows will be significantly higher than previously expected or because actual cash flows are significantly greater than cash flows previously expected for loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAllowanceForLoanLossesDecreases1
315 Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses (Deprecated 2013-01-31) credit Amount of the excess of amortized cost basis over fair value of securities that have been in a loss position for twelve months or longer for securities which are categorized neither as held-to-maturity nor trading securities. AvailableforsaleSecuritiesContinuousUnrealizedLossPosition12MonthsOrLongerAggregateLosses2
1267 Guaranty Fee Income credit This item represents the portion of monthly guaranty fees collected representing the interest imputed and recognized under the prospective interest method on the present value of the contractually stipulated guarantee payments at inception of the contract. GuarantyFeeIncome
1544 License Costs debit Costs incurred and are directly related to generating license revenue. Licensing arrangements include, but are not limited to, rights to use a patent, copyright, technology, manufacturing process, software or trademark. LicenseCosts
1841 Operating Leases, Income Statement, Lease Revenue credit The total amount of revenue recognized for the period from operating leases, including minimum lease revenue, contingent revenue, percentage revenue and sublease revenue. OperatingLeasesIncomeStatementLeaseRevenue
401 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables debit Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables
2038 Proceeds from Issuance of Shares under Incentive and Share-based Compensation Plans, Including Stock Options debit The total cash inflow associated with the amount received from holders to acquire the entity’s shares under incentive and share awards, including stock option exercises. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately. ProceedsFromIssuanceOfSharesUnderIncentiveAndShareBasedCompensationPlansIncludingStockOptions
1684 Loss Contingency Accrual, Payments debit Amount of payments made reducing loss contingency liability. LossContingencyAccrualCarryingValuePayments
524 Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Changes, Purchase of Interest by Parent debit Represents the purchase by the parent of an additional equity interest in a subsidiary during the period, thereby effecting a change in total (consolidated) equity attributable to the parent. The purchase of the additional equity interest represented by this element increases the parent’s controlling interest in the subsidiary. ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent
1615 Loans and Leases Receivable, Related Parties, Collections credit Reflects the amount of collections received from related parties to reduce the carrying amounts of loans and leases receivable due from them. LoansAndLeasesReceivableRelatedPartiesCollections
2449 Share-based Compensation Arrangements by Share-based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price N/A Weighted average price at which grantees could have acquired the underlying shares with respect to stock options that were terminated. ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice
2447 Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price N/A Weighted average price at which option holders acquired shares when converting their stock options into shares. ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice
1051 FDIC Indemnification Asset, Accretion of Discount debit Increases to the indemnification asset due to accretion of the loan discount relating to loss sharing agreements with the Federal Deposit Insurance Corporation (FDIC). FDICIndemnificationAssetAccretionOfDiscount
2022 Proceeds from Collection of Long-term Loans to Related Parties debit The cash inflow associated with collection, whether partial or full, of long-term loans to a related party. Alternate caption: Proceeds from Advances to Affiliates. ProceedsFromCollectionOfLongtermLoansToRelatedParties
2169 SEC Schedule III, Real Estate, Improvements debit Amount of increase in real estate investments related to improvements for entities with a substantial portion of business acquiring and holding investment real estate. RealEstateImprovements
2223 Repayments of Federal Home Loan Bank Borrowings credit The cash outflow for the payment of loan drawn from Federal Home Loan. RepaymentsOfFederalHomeLoanBankBorrowings
2508 Supplementary Insurance Information, Amortization of Deferred Policy Acquisition Costs debit Amount of amortization of deferred policy acquisition costs recognized. SupplementaryInsuranceInformationAmortizationOfDeferredPolicyAcquisitionCosts
864 Disposal Group, Including Discontinued Operation, Other Expense debit Amount of other expense attributable to disposal group, including, but not limited to, discontinued operation. DisposalGroupIncludingDiscontinuedOperationOtherExpense
2387 Servicing Asset at Amortized Cost, Amortization debit Amount of amortization of contract to service financial assets under which the benefits of servicing are expected to more than adequately compensate the servicer. ServicingAssetAtAmortizedValueAmortization1
2426 Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Forfeitures N/A Number of shares under non-option equity instrument agreements that were cancelled as a result of occurrence of a terminating event. ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures
2509 Supplementary Insurance Information, Benefits, Claims, Losses and Settlement Expense debit Amount of insurance benefits, claims, losses and settlement expenses incurred. SupplementaryInsuranceInformationBenefitsClaimsLossesAndSettlementExpense
1032 Fair Value, Measurement with Unobservable Inputs Reconciliation, Liability, Transfers Into Level 3 credit Amount of transfers of financial instrument classified as a liability into level 3 of the fair value hierarchy. FairValueMeasurementWithUnobservableInputsReconciliationLiabilityTransfersIntoLevel3
311 Available-for-sale Securities, Amortized Cost Basis debit This item represents the cost of debt and equity securities, which are categorized neither as held-to-maturity nor trading, net of adjustments including accretion, amortization, collection of cash, previous other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments recognized, as defined), and fair value hedge accounting adjustments, if any. AvailableForSaleSecuritiesAmortizedCost
2042 Proceeds from Loan Originations debit Cash inflow associated with loan origination (the process when securing a mortgage for a piece of real property) or lease origination. ProceedsFromLoanOriginations1
1369 Interest Expense, Borrowings debit Aggregate amount of interest expense on all borrowings. InterestExpenseBorrowings
1008 Fair Value Inputs, Entity Credit Risk N/A Risk associated with risk of default, credit spread risk and downgrade risk, expressed as a percentage, used as an input to measure fair value. FairValueInputsEntityCreditRisk
1480 Investment Sold, Not yet Purchased, Percent of Net Assets N/A For schedules of investments sold, not yet purchased (short sales) that are categorized, each category would be expected to have a percent of net assets for the aggregated value of the investments sold short in the category. InvestmentSoldNotYetPurchasedPercentOfNetAssets
1365 Interest Credited to Policyholders Account Balances debit Interest allocated to policyholders holding contracts under which the insurer must provide a guaranteed yield. InterestCreditedToPolicyholdersAccountBalances
1904 Partners’ Capital Account, Contributions credit Total contributions made by each class of partners (i.e., general, limited and preferred partners). PartnersCapitalAccountContributions
2417 Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value N/A Weighted average fair value as of the grant date of equity-based award plans other than stock (unit) option plans that were not exercised or put into effect as a result of the occurrence of a terminating event. ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue
2020 Proceeds from Collection of Advance to Affiliate debit The cash inflow from the collection of money previously advanced to an entity that is related to it but not strictly controlled. ProceedsFromCollectionOfAdvanceToAffiliate
1948 Payments of Debt Extinguishment Costs credit The cash outflow for incremental, external costs directly pertaining to an early extinguishment of debt, including legal costs and prepayment penalties, and excluding interest and repayment of debt principal. PaymentsOfDebtExtinguishmentCosts
2425 Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Expirations N/A Number of shares under non-option equity instrument agreements for which rights to exercise lapsed. ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations
2437 Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested Options Forfeited, Number of Shares N/A Number of non-vested options forfeited. SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares
788 Derivative Liability, Fair Value, Net (Deprecated 2013-01-31) credit Fair value of the gross liabilities less the gross assets of a derivative liability or group of derivative liabilities. DerivativeLiabilityFairValueNet1
2019 Proceeds from Bank Debt debit The cash inflow from bank borrowing during the year. ProceedsFromBankDebt
1276 Held-to-maturity Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss debit Amount of accumulated unrealized loss on investments in debt securities classified as held-to-maturity that have been in a continuous loss position for less than twelve months. HeldToMaturitySecuritiesContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss
2513 Supplementary Insurance Information, Other Operating Expense debit Amount of other operating expense incurred. SupplementaryInsuranceInformationOtherOperatingExpense
457 Capital Leases, Future Minimum Payments, Interest Included in Payments debit Amount necessary to reduce net minimum lease payments to present value for capital leases. CapitalLeasesFutureMinimumPaymentsInterestIncludedInPayments
1203 Finite-lived Intangible Assets Acquired debit Amount of increase in assets, excluding financial assets, lacking physical substance with a definite life, resulting from a business combination. FinitelivedIntangibleAssetsAcquired1
1915 Partners’ Capital Account, Unit-based Compensation credit Total change in each class of partners’ capital accounts during the year due to unit-based compensation. All partners include general, limited and preferred partners. PartnersCapitalAccountUnitBasedCompensation
804 Derivative, Nonmonetary Notional Amount, Energy Measure N/A Nominal energy measure used to calculate payments on a derivative instrument. DerivativeNonmonetaryNotionalAmountEnergyMeasure
1053 FDIC Indemnification Asset, Additional Estimated Losses debit Amount of increases to the indemnification asset due to additional estimated losses assumed by the Federal Deposit Insurance Corporation (FDIC), relating to loss sharing agreements with the FDIC. FDICIndemnificationAssetAdditionalEstimatedLosses
1339 Interest and Fee Income, Loans and Leases credit The aggregate interest and fee income generated by: (1) loans the Entity has positive intent and ability to hold for the foreseeable future, or until maturity or payoff, including commercial and consumer loans, whether domestic or foreign, which may consist of: (a) industrial and agricultural; (b) real estate; and (c) real estate construction loans; (d) trade financing; (e) lease financing; (f) home equity lines-of-credit; (g) automobile and other vehicle loans; and (h) credit card and other revolving-type loans and (2) loans and leases held-for-sale which may include mortgage loans, direct financing, and sales-type leases. InterestAndFeeIncomeLoansAndLeases
921 Equipment Expense debit This element represents equipment expense including depreciation, repairs, rentals, and service contract costs. This item also includes equipment purchases which do not qualify for capitalization in accordance with the entity’s accounting policy. This item may also include furniture expenses. EquipmentExpense
1139 Fees and Commissions, Transfer Agent credit Revenues from providing transfer agent services to corporations. Such services include maintaining records of investors and account balances and transactions, canceling and issuing certificates, processing investor mailings and dealing with any associated problems (i.e. lost or stolen certificates). FeesAndCommissionsTransferAgent
2036 Proceeds from Issuance of Debt debit The cash inflow during the period from additional borrowings in aggregate debt. Includes proceeds from short-term and long-term debt. ProceedsFromIssuanceOfDebt
628 Deferred Tax Assets, State Taxes debit Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from state taxes. DeferredTaxAssetsStateTaxes
1138 Fees and Commissions, Other credit Fee and commission revenue earned from sources not otherwise specified in the existing taxonomy. FeesAndCommissionsOther
383 Business Combination, Consideration Transferred credit Amount of consideration transferred, consisting of acquisition-date fair value of assets transferred by the acquirer, liabilities incurred by the acquirer, and equity interest issued by the acquirer. BusinessCombinationConsiderationTransferred1
396 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents debit Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. 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. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents
2321 SEC Schedule III, Real Estate and Accumulated Depreciation, Costs Capitalized Subsequent to Acquisition, Land debit Amount of land costs capitalized since acquisition for entities with a substantial portion of business acquiring and holding investment real estate. Excludes real estate not held as an investment or interest. SECScheduleIIIRealEstateAndAccumulatedDepreciationCostsCapitalizedSubsequentToAcquisitionLand
2448 Share-based Compensation Arrangements by Share-based Payment Award, Options, Expirations in Period, Weighted Average Exercise Price N/A Weighted average price at which grantees could have acquired the underlying shares with respect to stock options of the plan that expired. ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice
2592 Unrecognized Tax Benefits, Decrease Resulting from Foreign Currency Translation debit Amount of decrease in unrecognized tax benefits resulting from foreign currency translation. UnrecognizedTaxBenefitsDecreasesResultingFromForeignCurrencyTranslation
2594 Unrecognized Tax Benefits, Increase Resulting from Foreign Currency Translation credit Amount of increase in unrecognized tax benefits resulting from foreign currency translation. UnrecognizedTaxBenefitsIncreasesResultingFromForeignCurrencyTranslation
731 Derivative Asset, Fair Value of Collateral credit Fair value of securities received as collateral against derivative assets. DerivativeAssetFairValueOfCollateral
1890 Other Real Estate, Disposals credit Disposals of other real estate not separately disclosed, including, but not limited to, real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned. This excludes real estate assets taken in settlement of troubled loans through surrender or foreclosure. OtherRealEstateDisposals
2320 SEC Schedule III Real Estate and Accumulated Depreciation, Costs Capitalized Subsequent to Acquisition, Buildings and Improvements debit Amount of building and improvement costs capitalized since acquisition for entities with a substantial portion of business acquiring and holding investment real estate. Excludes real estate not held as an investment or interest. SECScheduleIIIRealEstateAndAccumulatedDepreciationCostsCapitalizedSubsequentToAcquisitionBuildingsAndImprovements
408 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Assets Noncurrent debit Amount of deferred tax asset attributable to deductible temporary differences and carryforwards that are expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxAssetsNoncurrent
1318 Insurance Services Revenue credit Revenue from insurance services, including net premiums earned, gain on sale of insurance block, agency management fees and insurance contract fees and commissions. InsuranceServicesRevenue
1468 Investments in and Advances to Affiliates, Dividends or Interest credit Amount of dividends or interest. Give totals for each group. If operations of any controlled companies are different in character from those of the company, group such affiliates (1) within divisions and (2) by type of activities. InvestmentsInAndAdvancesToAffiliatesDividendsOrInterest
1717 Management Fee Expense debit Amount of expenses related to the managing member or general partner for management of the day-to-day business functions of the limited liability company (LLC) or limited partnership (LP). ManagementFeeExpense
1289 Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method credit Amount of interest income, recognized on accrual basis, on financing receivables that are recognized as impaired, for which there is no related allowance for credit losses. ImpairedFinancingReceivableWithNoRelatedAllowanceInterestIncomeAccrualMethod
2102 Property Subject to or Available for Operating Lease, Accumulated Depreciation credit The amount of accumulated depreciation, by major property class, recorded on property subject to or available for lease as of the balance sheet date. PropertySubjectToOrAvailableForOperatingLeaseAccumulatedDepreciation
2571 Real Estate Owned, Transfer from Real Estate Owned credit Value transferred out of real estate owned (REO) in noncash transactions. TransferOfOtherRealEstate
222 Accrued Liabilities and Other Liabilities credit Amount of obligations incurred and payable, pertaining to costs that are statutory in nature, incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include, but not limited to, taxes, interest, rent and utilities. Also includes the aggregate carrying amount of liabilities not separately disclosed. AccruedLiabilitiesAndOtherLiabilities
575 Costs Incurred, Acquisition of Oil and Gas Properties debit Cost incurred, including capitalized costs and costs charged to expense, in acquisition of oil and gas properties. CostsIncurredAcquisitionOfOilAndGasProperties
643 Deferred Tax Liabilities, Gross, Noncurrent credit Gross amount of noncurrent deferred tax liabilities, which result from applying the applicable tax rate to taxable temporary differences pertaining to each jurisdiction to which the entity is obligated to pay income tax. DeferredTaxLiabilitiesGrossNoncurrent
1509 Liabilities for Guarantees on Long-Duration Contracts, Guaranteed Benefit Liability, Gross credit Amount of expected guaranteed benefits in excess of the projected account balances for minimum guaranteed benefit contracts, as of the balance sheet date. LiabilitiesForGuaranteesOnLongDurationContractsGuaranteedBenefitLiabilityGross
1273 Held-to-maturity Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Loss debit Amount of unrealized loss on investments in held-to-maturity securities that have been in a loss position for twelve months or longer. HeldtomaturitySecuritiesContinuousUnrealizedLossPosition12MonthsOrLongerAggregateLoss
1215 Finite-Lived Intangible Assets, Amortization Expense, Year Three debit Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized during the third fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. FiniteLivedIntangibleAssetsAmortizationExpenseYearThree
1240 Gain on Derivative Instruments, Pretax credit Aggregate gain on all derivative instruments recognized in earnings during the period, before tax effects. GainOnDerivativeInstrumentsPretax
1214 Finite-Lived Intangible Assets, Amortization Expense, Year Four debit Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized during the fourth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. FiniteLivedIntangibleAssetsAmortizationExpenseYearFour
1272 Held-to-maturity Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss debit Amount of accumulated unrealized loss on investments in debt securities classified as held-to-maturity that have been in a continuous loss position for twelve months or longer. HeldToMaturitySecuritiesContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss
233 Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Excluding Capital Leased Assets credit Cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land or leased assets). AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipmentExcludingCapitalLeasedAssets
308 Available-for-sale Equity Securities, Gross Unrealized Loss debit Amount of unrealized loss before deducting unrealized gain on investments in available-for-sale equity securities. AvailableForSaleEquitySecuritiesGrossUnrealizedLoss
397 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets debit Amount of assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer, acquired at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssets
1216 Finite-Lived Intangible Assets, Amortization Expense, Year Two debit Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized during the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo
1261 Gross Investment Income, Operating credit Amount, before investment expense, of income earned from investments in securities and real estate. Includes, but is not limited to, real estate investment, policy loans, dividends, and interest. Excludes realized gain (loss) on investments. GrossInvestmentIncomeOperating
1783 Noncash or Part Noncash Acquisition, Value of Liabilities Assumed credit The total amount of [all] liabilities that an Entity assumes in acquiring a business or in consideration for an asset received in a noncash (or part noncash) acquisition. Noncash is defined as transactions 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. NoncashOrPartNoncashAcquisitionValueOfLiabilitiesAssumed1
2510 Supplementary Insurance Information, Deferred Policy Acquisition Costs debit Net amount of deferred policy acquisition costs capitalized on contracts remaining in force on the balance sheet date. SupplementaryInsuranceInformationDeferredPolicyAcquisitionCosts
2512 Supplementary Insurance Information, Net Investment Income credit Amount of net investment income earned. SupplementaryInsuranceInformationNetInvestmentIncome
902 Due from Officers or Stockholders, Current debit Amounts due from owners or owners with a beneficial interest of more than 10 percent of the voting interests or officers of the company, which are usually due within 1 year (or 1 business cycle). DueFromOfficersOrStockholdersCurrent
1049 Fair Value, Option, Loans Held as Assets, Aggregate Amount in Nonaccrual Status debit This item represents the aggregate fair value of loans held as assets that are in nonaccrual status for which the fair value option has been elected, if the entity’s policy is to recognize interest income separately from other changes in fair value. FairValueOptionLoansHeldAsAssetsAggregateAmountInNonaccrualStatus
235 Accumulated Other Comprehensive Income (Loss), Other than Temporary Impairment, Not Credit Loss, Net of Tax, Debt Securities debit Total of accumulated other comprehensive loss related to that portion of other than temporary impairment (OTTI) due to factors other than credit losses on debt securities categorized either as available-for-sale or held-to-maturity that an entity does not intend to sell and which it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis of the debt security. The amount represented by this item is net of tax, as applicable. AccumulatedOtherComprehensiveIncomeLossOtherThanTemporaryImpairmentNotCreditLossNetOfTaxDebtSecurities
1241 Gain on Sale of Investments credit The difference between the carrying value and the sale price of an investment.  A gain would be recognized when the sale price of the investment is greater than the carrying value of the investment.  This element refers to the Gain included in earnings and not to the cash proceeds of the sale. GainOnSaleOfInvestments
1274 Held-to-maturity Securities, Continuous Unrealized Loss Position, Accumulated Loss debit Amount of accumulated unrealized loss on investments in debt securities classified as held-to-maturity in a continuous loss position. HeldToMaturitySecuritiesContinuousUnrealizedLossPositionAccumulatedLoss
418 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities, Long-term Debt credit Amount of long-term debt due after one year or the normal operating cycle, if longer, assumed at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesLongTermDebt
730 Derivative Asset, Fair Value, Gross Liability and Obligation to Return Cash, Offset credit Fair value of liability associated with financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, and obligation to return cash collateral under master netting arrangements. DerivativeAssetFairValueGrossLiabilityAndObligationToReturnCashOffset
789 Derivative Liability, Fair Value of Collateral debit Fair value of securities pledged as collateral against derivative liabilities. DerivativeLiabilityFairValueOfCollateral
1928 Payment for Management Fee credit Amount paid to managing member or general partner for management of the day-to-day business functions of the limited liability company (LLC) or limited partnership (LP). PaymentForManagementFee
1979 Policyholder Benefits and Claims Incurred, Net, Health debit Amount, after effect of policies assumed or ceded, of expense related to provision for policy benefits and costs incurred for health insurance contracts. PolicyholderBenefitsAndClaimsIncurredHealthCare
642 Deferred Tax Liabilities, Gross, Current credit Amount of deferred tax liability attributable to taxable temporary differences expected to be realized or consumed within one year or operating cycle, if longer. DeferredTaxLiabilitiesGrossCurrent
1780 Noncash or Part Noncash Acquisition, Intangible Assets Acquired debit The amount of intangibles 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. NoncashOrPartNoncashAcquisitionIntangibleAssetsAcquired1
896 Dividend Income, Operating credit Amount of operating dividend income on securities. DividendIncomeOperating
1213 Finite-Lived Intangible Assets, Amortization Expense, Year Five debit Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized during the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. FiniteLivedIntangibleAssetsAmortizationExpenseYearFive
1294 Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method credit Amount of interest income, recognized on accrual basis, on financing receivables, for which there is a related allowance for credit losses and are recognized as impaired. ImpairedFinancingReceivableWithRelatedAllowanceInterestIncomeAccrualMethod
426 Capital credit The amount of total capital as defined in the regulations. Capital
655 Defined Benefit Plan, Administration Expenses debit Amount of plan administration expenses deducted from total plan assets. DefinedBenefitPlanAdministrationExpenses
2391 Servicing Asset at Amortized Cost, Valuation Allowance debit Amount of valuation allowance applied to contract to service financial assets under which the benefits of servicing are expected to more than adequately compensate the servicer. ServicingAssetAtAmortizedValueValuationAllowance
303 Available-for-sale Debt Securities Gross Unrealized Gain credit Amount of unrealized gain before deducting unrealized loss on investments in debt securities classified as available-for-sale securities. AvailableForSaleDebtSecuritiesGrossUnrealizedGain
398 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Marketable Securities debit Amount of investments in debt and equity securities, including, but not limited to, held-to-maturity, trading and available-for-sale expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsMarketableSecurities
1309 Increase in Restricted Cash credit Amount of cash outflow associated with funds that are not available for withdrawal or use (such as funds held in escrow) and are associated with underlying transactions that are classified as investing activities. IncreaseInRestrictedCash
2319 SEC Schedule III, Real Estate Accumulated Depreciation, Depreciation Expense debit Amount of depreciation expense of real estate investments for entities with a substantial portion of business acquiring and holding investment real estate. SECScheduleIIIRealEstateAccumulatedDepreciationDepreciationExpense
250 Allowance for Doubtful Accounts Receivable, Charge-offs (Deprecated 2013-01-31) credit Amount of direct write-downs of receivables charged against the allowance for doubtful accounts. AllowanceForDoubtfulAccountsReceivableChargeOffs
1189 Financing Receivable, Allowance for Credit Losses, Individually Evaluated for Impairment credit Amount of valuation allowance for financing receivables that are expected to be uncollectible that were individually evaluated for impairment. FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1
428 Capitalization, Long-term Debt and Equity credit This element represents the total consolidated (as applicable) capitalization of the entity which is comprised of its long-term debt and equity instruments. The table may be detailed by subsidiary (legal entity) and include information by type of debt or equity detailed by instrument. CapitalizationLongtermDebtAndEquity
431 Capitalized Costs, Accumulated Depreciation, Depletion, Amortization and Valuation Allowance Relating to Oil and Gas Producing Activities credit Amount of accumulated depreciation, depletion, amortization and valuation allowance relating to oil and gas producing activities. CapitalizedCostsAccumulatedDepreciationDepletionAmortizationAndValuationAllowanceForRelatingToOilAndGasProducingActivities
1721 Members’ Equity Attributable to Noncontrolling Interest credit Amount of ownership interest in limited liability company (LLC) directly or indirectly attributable to noncontrolling interests. MembersEquityAttributableToNoncontrollingInterest
384 Business Combination, Consideration Transferred, Equity Interests Issued and Issuable credit Amount of equity interests of the acquirer, including instruments or interests issued or issuable in consideration for the business combination. BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable
399 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other debit Amount of other assets expected to be realized or consumed before one year or the normal operating cycle, if longer, acquired at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther
430 Capitalized Computer Software, Impairments credit For each income statement presented, the amount charged to expense for write-downs of capitalized computer software costs to net realizable value. CapitalizedComputerSoftwareImpairments
1206 Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months debit Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized during the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths
1613 Loans and Leases Receivable, Net Reported Amount, Covered debit Net carrying amount of loans and leases receivable covered by loss sharing agreements. LoansAndLeasesReceivableNetReportedAmountCovered
1934 Payments for Loans credit Cash payments for and related to principal collection on loans related to operating activities. PaymentsForLoans
2477 Development Stage Entities, Stock Issued, Value, Issued for Noncash Consideration (Deprecated 2015-01-31) credit Value of shares issued for noncash consideration for development stage entities. StockIssuedDuringPeriodValueIssuedForNoncashConsiderations
262 Amortization of Lease Incentives debit Amount of amortization of lease incentive costs incurred by the lessor for the benefit of the lessee. AmortizationOfLeaseIncentives
336 Available-for-sale Securities, Gross Unrealized Loss (Deprecated 2009-01-31) debit This item represents the gross unrealized losses for securities which are categorized neither as held-to-maturity nor trading securities. Such gross unrealized losses are the excess of the carrying value of the Available-for-sale Securities over their fair value as of the reporting date. Such gross unrealized losses are included in other comprehensive income in the statement of shareholders’ equity, unless the Available-for-sale Security is designated as a hedge or is determined to have had an other than temporary decline in fair value below its amortized cost basis. All or a portion of the unrealized holding loss of an Available-for-sale Security that is designated as being hedged in a fair value hedge is recognized in earnings during the period of the hedge, as are other than temporary declines in fair value below costs basis. AvailableForSaleSecuritiesGrossUnrealizedLosses
653 Defined Benefit Pension Plan, Liabilities, Noncurrent credit This represents the noncurrent liability recognized in the balance sheet that is associated with the defined benefit pension plans. DefinedBenefitPensionPlanLiabilitiesNoncurrent
1782 Noncash or Part Noncash Acquisition, Net Nonmonetary Assets Acquired (Liabilities Assumed) debit The net book value of a nonmonetary asset transferred or exchanged in connection with the acquisition of a business or asset in a noncash transaction. Noncash is defined as transactions 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. Nonmonetary assets and liabilities are assets and liabilities that will not result in cash receipts or cash payments in the future. NoncashOrPartNoncashAcquisitionNetNonmonetaryAssetsAcquiredLiabilitiesAssumed1
2043 Proceeds from Loans debit Cash received from principal payments made on loans related to operating activities. ProceedsFromLoans
2564 Trade Receivables Held-for-sale, Reconciliation to Cash Flow, Additions to Held-for-sale debit Reconcile the changes in trade receivables held for sale balances to the amounts presented in the consolidated statement of cash flows. Enter the additions to trade accounts that will be sold to other entities for the period. TradeReceivablesHeldForSaleReconciliationToCashFlowAdditionsToHeldForSale
620 Deferred Sales Inducements, Amortization Expense debit The amount of deferred sales inducement costs charged against earnings during the period. DeferredSalesInducementsAmortizationExpense
1905 Partners’ Capital Account, Deferred Compensation debit Total change in each class of partners’ capital accounts during the year due to deferred compensation. Partners include general, limited and preferred partners. PartnersCapitalAccountDeferredCompensation
2220 Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party debit Amount of selling, general and administrative expenses resulting from transactions, excluding transactions that are eliminated in consolidated or combined financial statements, with related party. RelatedPartyTransactionSellingGeneralAndAdministrativeExpensesFromTransactionsWithRelatedParty
640 Deferred Tax Liabilities, Derivatives credit Amount of deferred tax liability attributable to taxable temporary differences from derivatives. DeferredTaxLiabilitiesDerivatives
1822 Oil and Gas Property, Successful Effort Method, Accumulated Depreciation, Depletion Amortization and Impairment credit Amount of accumulated depreciation, depletion, amortization and impairment of oil and gas property carried under the successful effort method. OilAndGasPropertySuccessfulEffortMethodAccumulatedDepreciationDepletionAmortizationAndImpairment
2312 Schedule of Insured Financial Obligations with Credit Deterioration, Reductions of Gross Claim Liability debit This element represents the aggregate reductions related to financial guarantee insurance contracts presented in the context of each surveillance grouping or category used by management to monitor and track potential deterioration in the credit worthiness of the insured party’s ability to meet its financial obligations related to the contracts underlying financial guarantee insurance contracts the entity has issued. ScheduleOfInsuredFinancialObligationsWithCreditDeteriorationReductionsOfGrossClaimLiability
2318 Schedule of Insured Financial Obligations with Credit Deterioration, Statement of Financial Position, Unearned Premium Revenue credit This element represents the amount of unearned premium revenue, reported on or included in the statement of financial position, related to financial guarantee insurance contracts and presented in the schedule of insured financial obligations with credit deterioration in the context of each surveillance grouping or category used by management to monitor and track potential deterioration in the credit worthiness of the insured party’s ability to meet its financial obligations related to the contracts underlying financial guarantee insurance contracts the entity has issued. ScheduleOfInsuredFinancialObligationsWithCreditDeteriorationStatementOfFinancialPositionUnearnedPremiumRevenue
271 Asset Management Fees credit Amount of fixed fee revenue for the management of an investment fund portfolio. Excludes investment advisory, distribution and servicing, and performance fees. AssetManagementFees1
1912 Partners’ Capital Account, Return of Capital debit Total change in each class of partners’ capital accounts during the year due to the return of partner’s capital. That is, excess distributions over earnings to partners. All partners include general, limited and preferred partners. PartnersCapitalAccountReturnOfCapital
1936 Payments for Origination and Purchases of Loans Held-for-sale credit The aggregate amount of cash outflow for loans purchased and created with the intention to resell them in the near future. PaymentsForOriginationAndPurchasesOfLoansHeldForSale
2527 Tax Benefit from Stock Options Exercised (Deprecated 2013-01-31) debit Tax benefits realized from the exercise of stock options resulting in reductions in the entity’s income taxes, which increases net cash provided by operating activities. TaxBenefitFromStockOptionsExercised1
249 Allowance for Credit Losses, Change in Method of Calculating Impairment credit Amount of allowance for credit losses related to receivables which had been measured under a general allowance for credit losses methodology that are now identified as troubled debt restructurings. AllowanceForCreditLossesChangeInMethodOfCalculatingImpairment
630 Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Allowance for Doubtful Accounts debit Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from the allowance for doubtful accounts. DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts
1982 Policyholder Dividends, Expense debit Amount of expense for dividends to policyholders. PolicyholderDividends
2258 Results of Operations, Revenue, Other credit Other revenues from oil and gas producing activities. ResultsOfOperationsRevenueOther
2336 Securities for Reverse Repurchase Agreements debit The carrying value of securities purchased to be resold in reverse repurchase transactions as of the balance sheet date. SecuritiesForReverseRepurchaseAgreements
1401 Interest Income, Deposits with Financial Institutions credit Interest income derived from funds deposited with both domestic and foreign financial institutions including funds in money market and other accounts. InterestIncomeDepositsWithFinancialInstitutions
1414 Interest Income, Securities Purchased under Agreements to Resell credit Interest income derived from securities purchased under agreements to resell. The difference in the price at which the institution buys the securities and resells the securities represents interest for the use of the funds by the other party. Most repurchase and sale agreements involve obligations of the federal government or its agencies, but other financial instruments, such as commercial paper, banker’s acceptances and negotiable certificates of deposits are sometimes used in such transactions. InterestIncomeSecuritiesPurchasedUnderAgreementsToResell
1459 Investments in and Advances to Affiliates, at Fair Value, Gross Additions debit Gross additions to the investment in and advance to the affiliate. InvestmentsInAndAdvancesToAffiliatesAtFairValueGrossAdditions
1966 Payments to Acquire Real Estate Held-for-investment credit The cash outflow associated with the purchase of real estate held for investment purposes. PaymentsToAcquireRealEstateHeldForInvestment
2107 Proved Developed and Undeveloped Reserve, Production (Energy) N/A Energy measure of decrease in quantity of proved reserve of oil and gas resulting from production, stated in a unit of energy. For example, but not limited to, barrel of oil equivalents (BOE) or one thousand cubic feet of natural gas equivalent (Mcfe). ProvedDevelopedAndUndevelopedReserveProductionEnergy
2532 Temporary Equity, Carrying Amount, Attributable to Parent credit Carrying amount, attributable to parent, of an entity’s issued and outstanding stock which is not included within permanent equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. Includes stock with a put option held by an ESOP and stock redeemable by a holder only in the event of a change in control of the issuer. TemporaryEquityCarryingAmountAttributableToParent
2572 Transfer of Portfolio Loans and Leases to Held-for-sale credit Value of loans and leases held in the entity’s portfolio transferred to loans and leases held-for-sale in noncash transactions. TransferOfPortfolioLoansAndLeasesToHeldForSale1
247 Administrative Services Revenue credit Amount of revenue from providing administrative services, including, but not limited to, accounting, tax, legal, regulatory filing, and share registration activities of managed funds and investment accounts of independent third parties and related and affiliated entities. AdministrativeServicesRevenue
386 Business Combination, Consideration Transferred, Other credit Amount of tangible or intangible assets, including a business or subsidiary of the acquirer transferred by the entity to the former owners of the acquiree. Excludes cash. BusinessCombinationConsiderationTransferredOther1
417 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Liabilities credit Amount of liabilities due after one year or the normal operating cycle, if longer, assumed at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilities
1201 Financing Receivable, Modifications, Subsequent Default, Recorded Investment debit Amount of investment related to financing receivables modified by troubled debt restructurings within the previous 12 months, for which there was a payment default. FinancingReceivableModificationsSubsequentDefaultRecordedInvestment1
1941 Payments for Repurchase of Redeemable Noncontrolling Interest credit The cash outflow during the period for redemption of redeemable noncontrolling interests. PaymentsForRepurchaseOfRedeemableNoncontrollingInterest
2393 Servicing Asset at Fair Value, Disposals credit Decrease in servicing assets subsequently measured at fair value resulting from conveyance of servicing rights to unrelated parties. ServicingAssetAtFairValueDisposals
400 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Prepaid Expense and Other Assets debit Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer, acquired at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets
523 Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Changes, Issuance of Equity by Subsidiary to Noncontrolling Interests credit Represents a sale (new stock issuance) by a subsidiary to noncontrolling interests (third parties, parties directly or indirectly unrelated to parent) during the period. The capital transaction by subsidiary does not result in a loss of control by the parent, but does effect a change in total (consolidated) equity attributable to the parent. ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesIssuanceOfEquityBySubsidiaryToNoncontrollingInterests
618 Deferred Policy Acquisition Costs and Present Value of Future Profits, Amortization debit Amount of deferred policy acquisition costs and capitalized present value of the future profits (PVFP) expensed. Acquisition costs are costs that are related directly to the successful acquisition of new or renewal insurance contracts. DeferredPolicyAcquisitionCostsAndPresentValueOfFutureProfitsAmortization1
900 Dividends and Interest Paid debit The contractual amount of dividends (or interest on participating income bonds) that must be paid for the current period (for example, unpaid cumulative dividends). DividendsAndInterestPaid
1876 Other Interest and Dividend Income credit Includes all other interest income, net of discount accretion and premium amortization, and dividend income. It may include dividend income from equity securities that do not have readily determinable fair values that are reportable in Other Assets, and interest income on interest-only strips receivable (not in the form of a security) that are included in Other Assets. OtherInterestAndDividendIncome
2611 Valuation Allowances and Reserves, Reserves of Businesses Acquired credit Total of allowances and reserves, the valuation and qualifying accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability established to represent expected future costs, acquired in a business combination. ValuationAllowancesAndReservesReservesOfBusinessesAcquired
779 Derivative, Forward Price N/A The forward price on the price risk forward or futures contract, such as a gas futures contract. DerivativeForwardPrice
1204 Finite-Lived Intangible Assets, Amortization Expense, after Year Five debit Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized after the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive
1368 Interest Expense, Beneficial Interests Issued by Consolidated Variable Interest Entities debit Interest expense on beneficial interests issued by consolidated variable interest entities. InterestExpenseBeneficialInterestsIssuedByConsolidatedVariableInterestEntities
1705 Loss on Sale of Investments debit The difference between the carrying value and the sale price of an investment.  A loss would be recognized when the sale price of the investment is less than the carrying value of the investment. This element refers to the Loss included in earnings and not to the cash proceeds of the sale. LossOnSaleOfInvestments
2585 Underlying, Derivative Liability N/A Specified interest rate, security price, commodity price, foreign exchange rate, index of prices or rates for a derivative liability contract but not the derivative contract itself. UnderlyingDerivativeLiability
370 Brokerage Commissions Revenue credit Amount of commission revenue from buying and selling securities on behalf of customers. BrokerageCommissionsRevenue
785 Derivative Liability, Fair Value, Gross Asset and Right to Reclaim Cash, Offset debit Fair value of asset associated with financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, and right to receive cash collateral under master netting arrangements. DerivativeLiabilityFairValueGrossAssetAndRightToReclaimCashOffset
1056 FDIC Indemnification Asset, Net Write Offs credit Amount of decreases to the indemnification asset due to write offs of loans, net of recoveries, relating to loss sharing agreements with the Federal Deposit Insurance Corporation (FDIC). FDICIndemnificationAssetNetWriteOffs
2033 Proceeds from Federal Home Loan Bank Borrowings debit The cash inflow from a borrowing made from Federal Home Loan Bank. ProceedsFromFederalHomeLoanBankBorrowings
2162 SEC Schedule III, Real Estate and Accumulated Depreciation, Carrying Amount of Land debit Amount of land for entities with a substantial portion of business acquiring and holding investment real estate. Excludes real estate not held as an investment or interest. RealEstateAndAccumulatedDepreciationCarryingAmountOfLand
2251 Results of Operations, Dry Hole Costs debit Dry hole costs from oil and gas producing activities. ResultsOfOperationsDryHoleCosts
305 Available-for-sale Equity Securities, Accumulated Gross Unrealized Gain, before Tax credit Amount before tax of unrealized gain in accumulated other comprehensive income (AOCI) on investments in equity securities classified as available-for-sale. AvailableForSaleEquitySecuritiesAccumulatedGrossUnrealizedGainBeforeTax
931 Equity Method Investment, Summarized Financial Information, Liabilities credit The amount of liabilities reported by an equity method investment of the entity. EquityMethodInvestmentSummarizedFinancialInformationLiabilities
1137 Fees and Commissions, Mortgage Banking and Servicing credit Income from mortgage banking activities (fees and commissions) and servicing real estate mortgages, credit cards, and other financial assets held by others net of any related impairment of capitalized service costs. Also includes any premiums received in lieu of regular servicing fees on such loans only as earned over the life of the loans. FeesAndCommissionsMortgageBankingAndServicing
1795 Noninterest Expense Offering Cost debit Includes offering costs of open-end investment companies, and closed-end funds with a continuous offering period. NoninterestExpenseOfferingCost
2514 Supplementary Insurance Information, Other Policy Claims and Benefits Payable credit Amount of claims and benefits payable not included within other categories. SupplementaryInsuranceInformationOtherPolicyClaimsAndBenefitsPayable
289 Assumed Premiums Earned credit Amount of earned premiums assumed from other entities. AssumedPremiumsEarned
405 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Long-term Debt credit Amount of long-term debt due within one year or within the normal operating cycle, if longer, assumed at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt
443 Capitalized Exploratory Well Cost, Charged to Expense credit Capitalized exploratory well costs that were expensed during the year because proved reserves were not found at the exploratory well. CapitalizedExploratoryWellCostChargedToExpense
948 Exploration Costs, Period Cost debit The capitalized costs incurred during the period (excluded from amortization) 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: 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. Exploration costs also include costs of carrying and retaining undeveloped properties, such as delay rentals, ad valorem taxes on properties, legal costs for title defense, the maintenance of land and lease records, dry hole contributions and bottom hole contributions, costs of drilling and equipping exploratory wells and costs of drilling exploratory-type stratigraphic test wells. ExplorationCosts
1540 Liability for Unpaid Claims and Claims Adjustment Expense, Claims Paid, Current Year credit Amount of payments to settle claims incurred in the current period and related claims settlement costs. LiabilityForUnpaidClaimsAndClaimsAdjustmentExpenseClaimsPaidCurrentYear1
1610 Loan Processing Fee debit Expenses paid for obtaining loans which includes expenses such as application and origination fees. LoanProcessingFee
1929 Payments for Brokerage Fees credit The amount of cash paid for brokerage fees during the current period. This element is intended to represent the brokerage fees paid by and between financial industry participants. PaymentsForBrokerageFees
1956 Payments to Acquire Loans Held-for-investment credit The cash outflow associated with purchasing loans held for investment purposes during the period. PaymentsToAcquireLoansHeldForInvestment
2474 Stock Issued During Period, Shares, Issued for Services N/A Number of shares issued in lieu of cash for services contributed to the entity. Number of shares includes, but is not limited to, shares issued for services contributed by vendors and founders. StockIssuedDuringPeriodSharesIssuedForServices
2511 Supplementary Insurance Information, Liability for Future Policy Benefits, Losses, Claims and Loss Expense Reserves credit Amount of reserves for future policy claims payable and loss expenses to be incurred. SupplementaryInsuranceInformationLiabilityForFuturePolicyBenefitsLossesClaimsAndLossExpenseReserves
2619 Weighted Average Number of Shares Outstanding, Basic and Diluted N/A Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS). WeightedAverageNumberOfShareOutstandingBasicAndDiluted
236 Accumulated Other Comprehensive Income (Loss), Other than Temporary Impairment, Not Credit Loss, Net of Tax, Held-to-maturity, Debt Securities debit Accumulated other comprehensive loss related to portion of other than temporary impairment (OTTI) due to factors other than credit losses on debt securities categorized as held-to-maturity that an entity does not intend to sell and which it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis of the debt security. The amount represented by this item is net of tax, as applicable. AccumulatedOtherComprehensiveIncomeLossOtherThanTemporaryImpairmentNotCreditLossNetOfTaxHeldtomaturityDebtSecurities
385 Business Combination, Consideration Transferred, Liabilities Incurred credit Amount of liabilities incurred by the acquirer as part of consideration transferred in a business combination. BusinessCombinationConsiderationTransferredLiabilitiesIncurred
578 Costs Incurred, Asset Retirement Obligation Incurred debit Amount of asset retirement obligations (ARO) costs incurred (whether capitalized or charged to expense) during the period. CostsIncurredAssetRetirementObligationIncurred
1394 Interest Expense, Subordinated Notes and Debentures debit Interest expense incurred during the reporting period on subordinated notes and debentures. Includes amortization of expenses incurred in the issuance of subordinated notes and debentures. InterestExpenseSubordinatedNotesAndDebentures
1815 Occupancy, Net debit Amount of net occupancy expense that may include items, such as depreciation of facilities and equipment, lease expenses, property taxes and property and casualty insurance expense. OccupancyNet
1935 Liability for Unpaid Claims and Claims Adjustment Expense, Claims Paid credit Amount of payments to settle insured claims and pay costs incurred in the claims settlement process. PaymentsForLossesAndLossAdjustmentExpense
2048 Proceeds from Principal Repayments on Loans and Leases Held-for-investment debit The cash inflow from repayments of the balance excluding interest (principal) on loans receivable and leases held for investment purposes. ProceedsFromPrincipalRepaymentsOnLoansAndLeasesHeldForInvestment
2365 Securities Sold under Agreements to Repurchase, Not Subject to Master Netting Arrangement credit Amount of 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, not subject to a master netting arrangement. SecuritiesSoldUnderAgreementsToRepurchaseNotSubjectToMasterNettingArrangement
2570 Transfer of Loans Held-for-sale to Portfolio Loans credit Value of loans held-for-sale transferred to loans held in the entity’s portfolio in noncash transactions. TransferOfLoansHeldForSaleToPortfolioLoans1
792 Derivative Liability, Not Subject to Master Netting Arrangement credit Fair value of financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, not subject to a master netting arrangement. DerivativeLiabilityNotSubjectToMasterNettingArrangement
1412 Interest Income, Securities, Mortgage Backed credit Amount of operating interest income, including amortization and accretion of premiums and discounts, on securitized, pass-through debt securities collateralized by real estate mortgage loans. InterestIncomeSecuritiesMortgageBacked
1438 Investment Income, Dividend credit Amount of dividend income on nonoperating securities. InvestmentIncomeDividend
2093 Professional and Contract Services Expense debit Professional and contract service expense includes cost reimbursements for support services related to contracted projects, outsourced management, technical and staff support. ProfessionalAndContractServicesExpense
2607 Valuation Allowance for Impairment of Recognized Servicing Assets, Balance credit Reflects the estimated amount of impairment as of the balance sheet date of recognized servicing assets that are being amortized in proportion to and over the period of estimated net servicing income or loss. ValuationAllowanceForImpairmentOfRecognizedServicingAssetsBalance
350 Bank Owned Life Insurance Income credit Earnings on or other increases in the value of the cash surrender value of bank owned life insurance policies. BankOwnedLifeInsuranceIncome
490 Ceded Premiums Earned debit Amount of earned premiums ceded to other entities. CededPremiumsEarned
622 Deferred Tax Assets, Investments debit Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from investments (excludes investments in subsidiaries and equity method investments). DeferredTaxAssetsInvestments
816 Development Costs, Period Cost debit The capitalized costs incurred during the period (excluded from amortization) to obtain access to proved reserves and to provide facilities for extracting, treating, gathering and storing the oil and gas. DevelopmentCosts
1256 General Partners’ Capital Account, Period Distribution Amount debit The total amount of distributions to the general partner during the period. GeneralPartnersCapitalAccountDistributionAmount
2059 Proceeds from Sale of Loans Held-for-sale debit The cash inflow resulting from the sale of loans classified as held-for-sale, including proceeds from loans sold through mortgage securitization. ProceedsFromSaleOfLoansHeldForSale
2066 Proceeds from Sale of Other Real Estate debit The cash inflow associated with the sale of other real estate not otherwise defined in the taxonomy. ProceedsFromSaleOfOtherRealEstate
2211 Related Party Deposit Liabilities credit Amount of deposits held by the entity for a related party (entity, shareholder, employee). RelatedPartyDepositLiabilities
2530 Taxes, Other debit Taxes, excluding payroll, income and excise taxes, if not included elsewhere, that could include production, real and personal property, and other selling and distribution-related taxes. TaxesOther
2533 Temporary Equity, Carrying Amount, Including Portion Attributable to Noncontrolling Interests credit Carrying amount, attributable to parent and noncontrolling interests, of an entity’s issued and outstanding stock which is not included within permanent equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. Includes stock with a put option held by an ESOP and stock redeemable by a holder only in the event of a change in control of the issuer. TemporaryEquityCarryingAmountIncludingPortionAttributableToNoncontrollingInterests
513 Common Stocks, Including Additional Paid in Capital credit Amount of par value plus amounts in excess of par value or issuance value for common stock issued. CommonStocksIncludingAdditionalPaidInCapital
582 Credit Derivative, Maximum Exposure, Undiscounted credit Maximum potential amount of future undiscounted payments that could be required under the credit derivative, before reduction for potential recoveries under recourse or collateralization provisions. CreditDerivativeMaximumExposureUndiscounted
734 Derivative Asset, Not Subject to Master Netting Arrangement debit Fair value of financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, not subject to a master netting arrangement. DerivativeAssetNotSubjectToMasterNettingArrangement
837 Disposal Group, Including Discontinued Operation, Cash and Cash Equivalents debit Amount classified as cash and cash equivalents attributable to disposal group held for sale or disposed of. DisposalGroupIncludingDiscontinuedOperationCashAndCashEquivalents
1003 Fair Value Inputs, Cap Rate N/A Ratio of the net operating income produced by an asset and its capital cost (original prices paid to buy the asset), used as an input to measure fair value. FairValueInputsCapRate
1057 Federal Deposit Insurance Corporation Premium Expense debit Amount of expense for Federal Deposit Insurance Corporation (FDIC) insurance. FederalDepositInsuranceCorporationPremiumExpense
1777 Net Credit Loss on Loans Managed or Securitized or Asset-backed Financing Arrangement debit Amount of credit loss after recoveries for transferred financial assets that continue to be recognized in the statement of financial position. NetCreditLossOnLoansManagedOrSecuritizedOrAssetbackedFinancingArrangement
1944 Payments for Software credit The cash outflow associated with the development, modification or acquisition of software programs or applications for internal use (that is, not to be sold, leased or otherwise marketed to others) that qualify for capitalization. PaymentsForSoftware
1960 Payments to Acquire Mortgage Notes Receivable credit The cash outflow from the purchase of receivables arising from the mortgage note on real estate. PaymentsToAcquireMortgageNotesReceivable
2257 Results of Operations, Revenue from Oil and Gas Producing Activities credit Total revenues from oil and gas producing activities. ResultsOfOperationsRevenueFromOilAndGasProducingActivities
205 Accounts Payable, Related Parties, Noncurrent credit Amount of accounts payable to related parties, due after one year or beyond the normal operating cycle, if longer. AccountsPayableRelatedPartiesNoncurrent
209 Accrual for Environmental Loss Contingencies, Payments debit The aggregate amount disbursed during the reporting period to settle environmental loss contingencies. AccrualForEnvironmentalLossContingenciesPayments
522 Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Changes, Additional Interest Issued to Parent debit Represents a (noncash) issuance of additional equity interests to the parent by a subsidiary during the period, thereby effecting a change in total (consolidated) equity attributable to the parent. The additional equity interest represented by this element increases the parent’s controlling interest in the subsidiary. ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesAdditionalInterestIssuedToParent
787 Derivative Liability, Fair Value, Net (Deprecated 2012-01-31) debit Fair value as of the balance sheet date of the gross assets less the gross liabilities of a derivative liability or group of derivative liabilities. DerivativeLiabilityFairValueNet
823 Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Future Cash Inflows (Deprecated 2014-01-31) debit Amount of estimated future cash inflows from sale of proved oil and gas reserves. DiscountedFutureNetCashFlowsRelatingToProvedOilAndGasReservesFutureCashInflows
826 Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Future Net Cash Flows (Deprecated 2014-01-31) debit Amount of estimated net future cash inflows, after subtracting future development and production costs and future income tax expenses, from sale of proved oil and gas reserves. DiscountedFutureNetCashFlowsRelatingToProvedOilAndGasReservesFutureNetCashFlows
1930 Payments for Construction in Process credit The cash outflow from construction costs to date on capital projects that have not been completed and assets being constructed that are not ready to be placed into service. PaymentsForConstructionInProcess
1970 Payments to Develop Real Estate Assets credit Payments to develop real estate assets is the process of adding improvements on or to a parcel of land. Such improvements may include drainage, utilities, subdividing, access, buildings, and any combination of these elements; and are generally classified as cash flow from investing activities. PaymentsToDevelopRealEstateAssets
2431 Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (Deprecated 2011-01-31) N/A The decrease in the number of reserved shares that could potentially be issued attributable to the exercise or conversion during the reporting period of previously issued stock options under the option plan. ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriod
525 Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Changes, Sale of Interest by Parent credit Represents a sale by the parent of a portion of its equity interest in a subsidiary during the period, thereby effecting a change in total (consolidated) equity attributable to the parent. The sale of the equity interest represented by this element does not result in a loss of control by the parent. ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesSaleOfInterestByParent
807 Derivative, Nonmonetary Notional Amount, Volume N/A Nominal volume used to calculate payments on a derivative instrument. DerivativeNonmonetaryNotionalAmountVolume
1535 Liability for Asbestos and Environmental Claims, Net, Claims Paid debit Amount of asbestos claims paid in the current period, net of reinsurance recoveries. LiabilityForAsbestosAndEnvironmentalClaimsNetClaimsPaid
1541 Liability for Unpaid Claims and Claims Adjustment Expense, Claims Paid, Prior Years credit Amount of payments to settle claims incurred in prior periods and related claims settlement costs. LiabilityForUnpaidClaimsAndClaimsAdjustmentExpenseClaimsPaidPriorYears1
404 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Deferred Revenue credit Amount of deferred revenue expected to be recognized as such within one year or the normal operating cycle, if longer, assumed at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesDeferredRevenue
579 Costs Incurred, Oil and Gas Property Acquisition, Exploration, and Development Activities debit Amount of costs incurred related to oil and gas property acquisition, exploration and development activities, including capitalized costs and costs charged to expense. CostsIncurredOilAndGasPropertyAcquisitionExplorationAndDevelopmentActivities
621 Deferred Tax Assets, Capital Loss Carryforwards debit Amount before allocation of valuation allowances of deferred tax asset attributable to deductible capital loss carryforwards. DeferredTaxAssetsCapitalLossCarryforwards
720 Depreciation and Amortization, Discontinued Operations debit Amount of deprecation and amortization expense attributable to property, plant and equipment and intangible assets of discontinued operations. DepreciationAndAmortizationDiscontinuedOperations
813 Derivative, Swap Type, Fixed Price N/A Fixed price related to the price risk swap derivative. DerivativeSwapTypeFixedPrice
856 Disposal Group, Including Discontinued Operation, Interest Income credit Amount of interest income attributable to disposal group, including, but not limited to, discontinued operation. DisposalGroupIncludingDiscontinuedOperationInterestIncome
1013 Fair Value Inputs, Prepayment Rate N/A Rate at which loans or a loan portfolio are expected to prepay principal balances, used as an input to measure fair value. FairValueInputsPrepaymentRate
1255 General Partner Distributions debit Distributions from earnings to the general partner of a partnership included in the consolidated financial statements. GeneralPartnerDistributions
1313 Indefinite-lived Intangible Assets Acquired debit Amount of increase in assets, excluding financial assets and goodwill, lacking physical substance with an indefinite life, resulting from a business combination. IndefinitelivedIntangibleAssetsAcquired
1336 Interest Income, Securities, Operating, Held-to-maturity credit Amount of operating interest income, including amortization and accretion of premiums and discounts, on held-to-maturity securities. InterestAndDividendIncomeSecuritiesHeldToMaturity
1911 Partners’ Capital Account, Public Sale of Units Net of Offering Costs credit Monetary value of the issuance of new units of limited partnership interest in a public offering, net of offering costs. This is a parenthetical disclosure. PartnersCapitalAccountPublicSaleOfUnitsNetOfOfferingCosts
2173 Real Estate Owned, Valuation Allowance, Provision debit Amount of expense recognized in the income statement for a decrease in valuation of real estate owned (REO). RealEstateOwnedValuationAllowanceProvision1
2310 Schedule of Insured Financial Obligations with Credit Deterioration, Net Claim Liability credit This element represents the net claim liability related to financial guarantee insurance contracts presented in the context of each surveillance grouping or category used by management to monitor and track potential deterioration in the credit worthiness of the insured party’s ability to meet its financial obligations related to the contracts underlying financial guarantee insurance contracts the entity has issued. ScheduleOfInsuredFinancialObligationsWithCreditDeteriorationNetClaimLiability
2356 Securities Purchased under Agreements to Resell, Not Subject to Master Netting Arrangement debit Amount of funds outstanding loaned in the form of a security resale agreement between the entity and another party for the purchase and resale of identical or substantially the same securities at a date certain for a specified price, not subject to a master netting arrangement. SecuritiesPurchasedUnderAgreementsToResellNotSubjectToMasterNettingArrangement
2541 Tier One Risk Based Capital credit Tier 1 Risk Based Capital as defined in the regulations. TierOneRiskBasedCapital
2587 Underlying, Derivative Volume N/A Specified interest rate, security price, commodity price, foreign exchange rate, index of prices or rates for a derivative contract measured in volume but not the derivative contract itself. UnderlyingDerivativeVolume
283 Assets Held-for-sale, Long Lived, Fair Value Disclosure debit Fair value portion of assets classified as held for sale. AssetsHeldForSaleLongLivedFairValueDisclosure
422 Business Combination, Step Acquisition, Equity Interest in Acquiree, Fair Value credit Fair value at acquisition-date of the equity interest in the acquiree held by the acquirer, immediately before the acquisition date for businesses combined in stages. BusinessCombinationStepAcquisitionEquityInterestInAcquireeFairValue1
435 Capitalized Costs of Unproved Properties Excluded from Amortization, Period Cost debit The sum of the capitalized costs incurred during the period of unproved properties excluded from amortization including acquisition costs, exploration costs, development costs, and production costs. CapitalizedCostsOfUnprovedPropertiesExcludedFromAmortization
663 Defined Benefit Plan, Effect of One Percentage Point Increase on Accumulated Postretirement Benefit Obligation credit The effect of a one-percentage-point increase in the assumed health care cost trend rates on the accumulated postretirement benefit obligation for health care benefits. DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation
667 Defined Benefit Plan, Expected Future Benefit Payments, Five Fiscal Years Thereafter credit Amount of benefits from a defined benefit plan expected to be paid in the five fiscal years after the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. DefinedBenefitPlanExpectedFutureBenefitPaymentsFiveFiscalYearsThereafter
670 Defined Benefit Plan, Expected Future Benefit Payments, Next Twelve Months credit Amount of benefits from a defined benefit plan expected to be paid in the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. DefinedBenefitPlanExpectedFutureBenefitPaymentsNextTwelveMonths
795 Derivative Liability, Securities Sold under Agreements to Repurchase, Securities Loaned, Collateral, Right to Reclaim Securities debit Amount of right to receive securities collateral under master netting arrangements that have not been offset against derivative liabilities, securities sold under agreements to repurchase and securities loaned. DerivativeLiabilitySecuritiesSoldUnderAgreementsToResellSecuritiesLoanedCollateralRightToReclaimSecurities
879 Distribution Made to Limited Liability Company (LLC) Member, Cash Distributions Declared debit Amount of equity impact of cash distributions declared to unit-holder of limited liability company (LLC). DistributionMadeToLimitedLiabilityCompanyLLCMemberCashDistributionsDeclared
1030 Subordinated Debt Obligations, Fair Value Disclosure credit Fair value of subordinated debt obligations including, but not limited to, subordinated loan, subordinated bond, subordinated debenture or junior debt. FairValueLiabilitiesMeasuredOnRecurringBasisSubordinatedDebtObligations
1258 Goodwill, Fair Value Disclosure debit Fair value portion of asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. GoodwillFairValueDisclosure
1335 Interest and Dividend Income, Securities, Operating, Available-for-sale credit Amount of operating dividend and interest income, including amortization and accretion of premiums and discounts, on available-for-sale securities. InterestAndDividendIncomeSecuritiesAvailableForSale
1996 Prepaid Expense and Other Assets, Noncurrent debit Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed after one year or the normal operating cycle, if longer. PrepaidExpenseAndOtherAssetsNoncurrent
2051 Proceeds from Repayment of Loans to Purchase Common Stock debit Cash inflow from repayment of loans for purchasing common stock. ProceedsFromRepaymentOfLoansToPurchaseCommonStock
2161 SEC Schedule III, Real Estate and Accumulated Depreciation, Carrying Amount of Buildings and Improvements debit Amount before accumulated depreciation of buildings and improvements for entities with a substantial portion of business acquiring and holding investment real estate. Excludes real estate not held as an investment or interest. RealEstateAndAccumulatedDepreciationCarryingAmountOfBuildingsAndImprovements
2285 Sale Leaseback Transaction, Current Period Gain Recognized credit The portion of the deferred gain that was recognized in the current period. SaleLeasebackTransactionCurrentPeriodGainRecognized
2407 Settlement of Asset Retirement Obligations Through Noncash Payments, Amount debit Amount of asset retirement obligations settled through noncash transactions. An asset retirement obligation is a legal obligation associated with the disposal or retirement from service of a tangible long-lived asset. SettlementOfAssetRetirementObligationsThroughNoncashPaymentsAmount
2455 Share Price N/A Price of a single share of a number of saleable stocks of a company. SharePrice
306 Available-for-sale Equity Securities, Accumulated Gross Unrealized Loss, before Tax debit Amount before tax of unrealized loss in accumulated other comprehensive income (AOCI) on investments in equity securities classified as available-for-sale. AvailableForSaleEquitySecuritiesAccumulatedGrossUnrealizedLossBeforeTax
372 Business Acquisition, Purchase Price Allocation, Assets Acquired (Liabilities Assumed), Net (Deprecated 2013-01-31) debit The total purchase price of the acquired entity. This includes cash paid to equity interest holders of the acquired entity, fair value of debt and equity securities issued to equity holders of the acquired entity, and transaction costs paid to third parties to consummate the acquisition. BusinessAcquisitionPurchasePriceAllocationAssetsAcquiredLiabilitiesAssumedNet
677 Defined Benefit Plan, Expected Future Benefit Payments, Year Four credit Amount of benefits from a defined benefit plan expected to be paid in the fourth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFour
767 Derivative Credit Risk Valuation Adjustment, Derivative Liabilities debit Amount of credit risk valuation adjustment to derivative liabilities to properly reflect the credit quality of the entity. DerivativeCreditRiskValuationAdjustmentDerivativeLiabilities
1207 Finite-Lived Intangible Assets, Amortization Expense, Remainder of Fiscal Year debit Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear
1338 Interest and Dividend Income, Securities, Operating, Trading or Measured at Fair Value credit Amount of operating dividend and interest income, including amortization and accretion of premiums and discounts, on trading securities and other forms of securities that provide ownership interests. InterestAndDividendIncomeSecuritiesTradingOrMeasuredAtFairValue
1392 Interest Expense, Short-term Borrowings debit The aggregate interest expense incurred on short-term borrowings including commercial paper and Federal funds purchased and securities sold under agreements to repurchase. InterestExpenseShortTermBorrowings
1514 Liabilities Subject to Compromise credit Total amount of liabilities subject to compromise. LiabilitiesSubjectToCompromise
1733 Minimum Net Capital Required for Broker-Dealer Subsidiary credit Minimum amount of net capital required to be maintained by entity’s broker-dealer subsidiary to engage in securities transactions. MinimumNetCapitalRequiredForBrokerDealerSubsidiary1
1865 Other Comprehensive Income (Loss), Reclassification Adjustment for Write-down of Securities Included in Net Income, Tax (Deprecated 2013-01-31) debit Tax effect of the income statement impact of the reclassification adjustment for unrealized (losses) realized upon the write-down of available-for-sale securities. OtherComprehensiveIncomeLossReclassificationAdjustmentForWriteDownOfSecuritiesIncludedInNetIncomeTax
1926 Payment for Administrative Fees credit Amount paid to managing member or general partner, affiliate of managing member or general partner, or affiliate of limited liability company (LLC) or limited partnership (LP) for administrative services provided to the LLC or LP, for example, but not limited to, salaries, rent, or overhead costs. PaymentForAdministrativeFees
2222 Repayments of Construction Loans Payable credit The cash outflow from repayment of borrowings to finance the cost of construction. RepaymentsOfConstructionLoansPayable
2361 Securities Sold under Agreements to Repurchase, Collateral, Right to Reclaim Securities debit Amount of right to receive securities collateral under master netting arrangements that have not been offset against securities sold under agreement to repurchase. SecuritiesSoldUnderAgreementsToRepurchaseCollateralRightToReclaimSecurities
208 Accretion Expense, Including Asset Retirement Obligations debit Amount of accretion expense, which includes, but is not limited to, accretion expense from asset retirement obligations, environmental remediation obligations, and other contingencies. AccretionExpenseIncludingAssetRetirementObligations
607 Decrease in Restricted Cash debit Amount of cash inflow associated with funds that are not available for withdrawal or use (such as funds held in escrow) and are associated with underlying transactions that are classified as investing activities. DecreaseInRestrictedCash
644 Deferred Tax Liabilities, Investments credit Amount of deferred tax liability attributable to taxable temporary differences from investments (excludes investments in subsidiaries and equity method investments). DeferredTaxLiabilitiesInvestments
676 Defined Benefit Plan, Expected Future Benefit Payments, Year Five credit Amount of benefits from a defined benefit plan expected to be paid in the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFive
678 Defined Benefit Plan, Expected Future Benefit Payments, Year Three credit Amount of benefits from a defined benefit plan expected to be paid in the third fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. DefinedBenefitPlanExpectedFutureBenefitPaymentsYearThree
679 Defined Benefit Plan, Expected Future Benefit Payments, Year Two credit Amount of benefits from a defined benefit plan expected to be paid in the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. DefinedBenefitPlanExpectedFutureBenefitPaymentsYearTwo
827 Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Future Production Costs (Deprecated 2013-01-31) credit The future cost of producing oil and gas from proved reserves located in this geographic region. DiscountedFutureNetCashFlowsRelatingToProvedOilAndGasReservesFutureProductionCosts
1262 Ground Leases, Accumulated Amortization credit Accumulated amortization on long-term land leases capitalized as part of real property. GroundLeasesAccumulatedAmortization
2114 Proved Developed and Undeveloped Reserves, Sale of Mineral in Place (Energy) N/A Energy measure of decrease in quantity of proved reserve of oil and gas resulting from sale of mineral in place, stated in a unit of energy. For example, but not limited to, barrel of oil equivalents (BOE) or one thousand cubic feet of natural gas equivalent (Mcfe). ProvedDevelopedAndUndevelopedReservesSaleOfMineralInPlaceEnergy
481 Cash Flows Between Transferor and Transferee, Servicing Fees debit Cash Flows between a transferee and a transferor attributable to servicing fees related to a securitization, asset-backed financing arrangement, or similar transfer in which the transferor has continuing involvement with the transferred financial assets underlying the transaction (including, but not limited to, servicing, recourse, and restrictions on transferor’s interests in the transferred financial assets). CashFlowsBetweenTransfereeAndTransferorServicingFees
572 Cost of Goods Sold, Depreciation, Depletion and Amortization debit Aggregate depreciation, depletion and amortization expense in the current period for the cost of tangible assets, intangible assets, or depleting assets directly related to goods produced and sold during the reporting period. CostOfGoodsSoldDepreciationDepletionAndAmortization
638 Deferred Tax Liabilities, Deferred Expense, Capitalized Interest credit Amount of deferred tax liability attributable to taxable temporary differences from capitalized interest. DeferredTaxLiabilitiesDeferredExpenseCapitalizedInterest
654 Defined Benefit Plan, Accumulated Other Comprehensive Income Minimum Pension Liability, after Tax debit After tax amount of additional minimum pension liability not yet recognized as a net periodic pension cost. DefinedBenefitPlanAccumulatedOtherComprehensiveIncomeMinimumPensionLiabilityAfterTax
885 Distribution Made to Limited Partner, Cash Distributions Declared debit Amount of equity impact of cash distribution declared to unit-holder of limited partnership (LP). DistributionMadeToLimitedPartnerCashDistributionsDeclared
1364 Interest Costs Capitalized Adjustment credit Amount of interest costs capitalized disclosed as an adjusting item to interest costs incurred. InterestCostsCapitalizedAdjustment
1706 Loss Ratio N/A Ratio of non-life losses and loss expenses to non-life net premiums earned. LossRatio
1947 Payments for Underwriting Expense credit Cash paid for expenses incurred during underwriting activities (the process to review insurance applications, evaluate risks, accept or reject applications, and determine the premiums to be charged) for insurance companies. PaymentsForUnderwritingExpense
2064 Proceeds from Sale of Other Investments debit The cash inflow associated with the sale of other investments not otherwise defined in the taxonomy. ProceedsFromSaleOfOtherInvestments
2261 Results of Operations, Transportation Costs debit Includes the cost to prepare and move liquid hydrocarbons and natural gas to their points of sale. ResultsOfOperationsTransportationCosts
2492 Subsidiary or Equity Method Investee, Noncontrolling Interest in Income of Subsidiary debit The dividends from redeemable preferred stock of a subsidiary that are accounted for as a noncontrolling interest in income of a subsidiary in a parent’s consolidated financial statements. SubsidiaryOrEquityMethodInvesteeMinorityInterestInIncomeOfSubsidiary
2515 Supplementary Insurance Information, Premium Revenue credit Amount of premium revenue earned. SupplementaryInsuranceInformationPremiumRevenue
2529 Taxes, Miscellaneous debit All taxes not related to income of the entity or excise or sales taxes levied on the revenue of the entity that are not reported elsewhere. These taxes could include production, real estate, personal property, and pump tax. TaxesExcludingIncomeAndExciseTaxes
493 Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield, Accretion credit Current period recognition due to accretion of the excess of a loan’s cash flows expected to be collected over the investor’s initial investment in the loan for loans accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. CertainLoansAcquiredInTransferAccountedForAsDebtSecuritiesAccretableYieldAccretion
499 Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period, at Acquisition, at Fair Value debit Fair value at acquisition of acquired loans not accounted for as debt securities with evidence of deterioration of credit quality. CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAcquiredDuringPeriodAtAcquisitionAtFairValue
824 Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Future Development Costs (Deprecated 2013-01-31) credit The future cost of developing oil and gas from proved reserves located in this geographic region. DiscountedFutureNetCashFlowsRelatingToProvedOilAndGasReservesFutureDevelopmentCosts
876 Disposal Group, Including Discontinued Operation, Rental Income credit Amount of rental income attributable to disposal group, including, but not limited to, discontinued operation. DisposalGroupIncludingDiscontinuedOperationRentalIncome
969 Fair Value Assumptions, Weighted Average Volatility Rate N/A Weighted average expected volatility of stock price. FairValueAssumptionsWeightedAverageVolatilityRate
1136 Fees and Commissions, Mortgage Banking credit The noninterest income derived from mortgage banking activities (fees and commissions), excluding fees earned from servicing third-party assets. FeesAndCommissionsMortgageBanking
1219 Floor Brokerage, Exchange and Clearance Fees debit The amount of expense during the period for floor brokerage fees paid to other broker-dealers to execute trades on their behalf, stock exchange fees, order flow fees, and clearance fees. FloorBrokerageExchangeAndClearanceFees
1794 Noninterest Expense Investment Advisory Fees debit This represents the company’s cost incurred during an accounting period for managing the money in a fund, which will be billed back to the client and is a component of noninterest expenses. NoninterestExpenseInvestmentAdvisoryFees
1903 Other Underwriting Expense debit Costs incurred during the period, such as those relating to general administration and policy maintenance that do not vary with and are not primarily related to the acquisition or renewal of insurance contracts. OtherUnderwritingExpense
1949 Payments of Derivative Issuance Costs credit The cash outflow for cost incurred directly with the issuance of a derivative security. PaymentsOfDerivativeIssuanceCosts
1955 Payments to Acquire Land credit The cash outflow from the acquisition of real estate intended to generate income for the owner; excludes land acquired for use by the owner. PaymentsToAcquireLand
2109 Proved Developed and Undeveloped Reserves, Extensions, Discoveries, and Additions N/A Additions to proved reserves that result from (1) extension of the proved acreage of previously discovered (old) reservoirs through additional drilling in periods after discovery and (2) discovery of new fields with proved reserves or of new reservoirs of proved reserves in old fields. ProvedDevelopedAndUndevelopedReservesExtensionsDiscoveriesAndAdditions
2581 Underlying, Derivative N/A Specified interest rate, security price, commodity price, foreign exchange rate, index of prices or rates for a derivative contract but not the derivative contract itself. UnderlyingDerivative
474 Capital to Risk Weighted Assets N/A Total Capital divided by risk weighted assets as defined in the regulations. CapitalToRiskWeightedAssets
548 Contractual Obligation credit Amount of contractual obligation, including but not limited to, long-term debt, capital lease obligations, operating lease obligations, purchase obligations, and other commitments. ContractualObligation
648 Deferred Tax Liabilities, Unrealized Currency Transaction Gains credit Amount of deferred tax liability attributable to taxable temporary differences from unrealized gains on foreign currency transactions. DeferredTaxLiabilitiesUnrealizedCurrencyTransactionGains
664 Defined Benefit Plan, Effect of One Percentage Point Increase on Service and Interest Cost Components debit The effect of a one-percentage-point increase in the assumed health care cost trend rates on the aggregate of the service and interest cost components of net periodic postretirement health care benefit costs. DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents
766 Derivative Credit Risk Valuation Adjustment, Derivative Assets credit Amount of credit risk valuation adjustment to derivative assets to properly reflect the credit quality of the counterparties. DerivativeCreditRiskValuationAdjustmentDerivativeAssets
1048 Fair Value, Option, Loans Held as Assets, 90 Days or More Past Due debit This item represents the aggregate fair value of loans held as assets that are 90 days or more past due for which the fair value option has been elected. FairValueOptionLoansHeldAsAssets90DaysOrMorePastDue
1179 Financial Instruments Sold, Not yet Purchased, Derivatives and Other Contracts credit Fair value of obligations arising from derivatives and other contracts sold short. FinancialInstrumentsSoldNotYetPurchasedDerivativesAndOtherContracts
1316 Insurance Commissions debit The expense incurred by an insurance company to persons or entities for generating or placing insurance or investment contracts with the company, usually determined as a percentage of policy or contract premiums. Excludes advances or draws to be applied against commissions earned. InsuranceCommissions
1375 Interest Expense, Federal Funds Purchased and Securities Sold under Agreements to Repurchase debit The aggregate expense incurred on federal funds purchased and securities sold under agreements to repurchase. If amounts recognized as payables under repurchase agreements have been offset against amounts recognized as receivables under reverse repurchase agreements and reported as a net amount on the balance sheet, the income and expense from these agreements may be reported on a net basis. InterestExpenseFederalFundsPurchasedAndSecuritiesSoldUnderAgreementsToRepurchase
1533 Liability for Asbestos and Environmental Claims, Gross, Incurred Loss credit Increase in asbestos and environmental reserve based on known and estimated costs of settling insured claims and costs incurred in the claims settlement process, before estimated recoveries from reinsurers. LiabilityForAsbestosAndEnvironmentalClaimsGrossIncurredLoss
1864 Other Comprehensive Income (Loss), Reclassification Adjustment for Write-down of Securities Included in Net Income, Net of Tax (Deprecated 2013-01-31) credit Net of tax amount of the income statement impact of the reclassification adjustment for unrealized (losses) realized upon the write-down of available-for-sale securities. OtherComprehensiveIncomeLossReclassificationAdjustmentForWritedownOfSecuritiesIncludedInNetIncomeNetOfTax
2029 Proceeds from Derivative Instrument, Investing Activities debit The cash inflow provided by derivative instruments during the period, which are classified as investing activities, excluding those designated as hedging instruments. ProceedsFromDerivativeInstrumentInvestingActivities
2083 Production Tax Expense debit A tax assessed on oil and gas production. ProductionTaxExpense
2434 Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Intrinsic Value N/A The combined weighted average of the accumulated differences between the fair values on underlying shares and exercises prices to acquire such shares as of the grant date on options that were either forfeited or lapsed. ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue
2535 Tier One Leverage Capital credit Tier 1 Leverage Capital as defined in the regulations. Also called Core Capital. TierOneLeverageCapital
2540 Tier One Leverage Capital to Average Assets N/A Tier 1 Leverage Capital divided by average assets as defined in the regulations. TierOneLeverageCapitalToAverageAssets
2546 Tier One Risk Based Capital to Risk Weighted Assets N/A Tier 1 capital divided by risk weighted assets as defined by regulations. TierOneRiskBasedCapitalToRiskWeightedAssets
558 Contributions from Noncontrolling Interests (Deprecated 2013-01-31) debit Amount of cash inflow from contributions from noncontrolling interests in an investment. ContributionsFromNoncontrollingInterests
688 Defined Benefit Plan, Target Plan Asset Allocations Range Minimum N/A Target allocation minimum percentage of investments of this type to total plan assets presented on a weighted average basis. DefinedBenefitPlanTargetPlanAssetAllocationsRangeMinimum
847 Disposal Group, Including Discontinued Operation, Depreciation and Amortization debit Amount of depreciation and amortization expense attributable to disposal group, including, but not limited to, discontinued operation. DisposalGroupIncludingDiscontinuedOperationDepreciationAndAmortization
1305 Income Tax Holiday, Income Tax Benefits Per Share N/A Per share amount effect of the income tax benefit resulting from the income tax holidays granted by taxing jurisdictions. IncomeTaxHolidayIncomeTaxBenefitsPerShare
1344 Interest and Fee Income, Loans, Commercial, Industrial, and Agricultural Loans credit Interest and fee income generated from all commercial, industrial, and agricultural loans. InterestAndFeeIncomeLoansCommercialIndustrialAndAgriculturalLoans
1345 Interest and Fee Income, Loans, Commercial, Real Estate credit Interest and fee income generated from loans secured by commercial properties. Examples of properties commonly securing commercial real estate loans may include office buildings, apartment buildings, shopping centers, industrial property, and hotels. InterestAndFeeIncomeLoansCommercialRealEstate
1536 Liability for Asbestos and Environmental Claims, Net, Incurred Loss credit Increase in asbestos and environmental reserve based on known and estimated costs of settling insured claims and costs incurred in the claims settlement process, net of estimated reinsurance recoveries. LiabilityForAsbestosAndEnvironmentalClaimsNetIncurredLoss
1542 Liability for Unpaid Claims and Claims Adjustment Expense, Incurred Claims debit Amount of expense for claims incurred and costs incurred in the claim settlement process. LiabilityForUnpaidClaimsAndClaimsAdjustmentExpenseIncurredClaims1
1673 Long-term Debt, Maturities, Repayments of Principal, Remainder of Fiscal Year credit Amount of long-term debt payable, sinking fund requirements, and other securities issued that are redeemable by holder at fixed or determinable prices and dates maturing in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear
1965 Payments to Acquire Real Estate credit The cash outflow from the acquisition of a piece of land, anything permanently fixed to it, including buildings, structures on it and so forth; includes real estate intended to generate income for the owner; excludes real estate acquired for use by the owner. PaymentsToAcquireRealEstate
2362 Securities Sold under Agreements to Repurchase, Fair Value of Collateral debit Fair value of securities pledged as collateral against securities sold under agreement to repurchase. SecuritiesSoldUnderAgreementsToRepurchaseFairValueOfCollateral
414 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Land debit Amount of real estate acquired, at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLand
608 Deferred Compensation Arrangement with Individual, Allocated Share-based Compensation Expense debit Amount of expense recognized from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments), awarded to key employees or individuals. Excludes amount related to plans that cover generally all employees (for example, but not limited to, qualified pension plans). DeferredCompensationArrangementWithIndividualAllocatedShareBasedCompensationExpense
629 Deferred Tax Assets, Tax Deferred Expense debit Amount, before allocation of valuation allowances, of deferred tax asset attributable to deductible differences from reserves and accruals, compensation and benefit costs, and other provisions, reserves, and allowances. DeferredTaxAssetsTaxDeferredExpense
658 Defined Benefit Plan, Cost of Providing Special or Contractual Termination Benefits Recognized During Period debit If applicable, the cost of providing special or contractual termination benefits recognized during the period on the projected benefit obligation. DefinedBenefitPlanCostOfProvidingSpecialOrContractualTerminationBenefitRecognizedDuringPeriod
1050 FDIC Indemnification Asset debit Carrying amount of receivable assets originating from the indemnification agreement with the Federal Deposit Insurance Corporation (FDIC), in which the FDIC is to partially cover losses. FDICIndemnificationAsset
1134 Fees and Commissions, Depositor Accounts credit Includes amounts charged depositors for: (1) maintenance of their accounts (maintenance charges); (2) failure to maintain specified minimum balances on account; (3) exceeding the number of checks or transactions allowed to be processed in a given period; (4) checks drawn on no minimum balance deposit accounts; (5) withdrawals from nontransaction deposit accounts; (6) closing savings accounts before a specified minimum period of time has elapsed; (7) accounts which have remained inactive for extended periods of time or which have become dormant; (8) use of automated teller machines or remote service units; (9) checks drawn against insufficient funds that the bank assesses regardless of whether it decides to pay, return or hold the check; (10) issuing stop payment orders; (11) certifying checks; and (12) accumulating or disbursing funds deposited in IRAs or Keogh Plan accounts when not handled by the bank’s trust department. This item does not include penalties assessed on the early withdrawal of time deposits. FeesAndCommissionsDepositorAccounts
1312 Policyholder Benefits and Claims Incurred, Net, Property, Casualty and Liability debit Amount, after effect of policies assumed or ceded, of expense related to provision for policy benefits and costs incurred for property and casualty insurance contracts. IncurredClaimsPropertyCasualtyAndLiability
1467 Investments in and Advances to Affiliates, Dividend or Interest, Other credit All other dividends and interest. Explain in the “Schedule of Investments, Investment Notes” the treatment accorded each item. InvestmentsInAndAdvancesToAffiliatesDividendOrInterestOther
1531 Liability for Asbestos and Environmental Claims, Gross credit Carrying amount as of the balance sheet date of reserves for the costs of settling insured claims and costs incurred in the claims settlement process attributable to asbestos and environmental claims, before estimated recoveries from reinsurers. LiabilityForAsbestosAndEnvironmentalClaimsGross
1532 Liability for Asbestos and Environmental Claims, Gross, Claims Paid debit Amount of asbestos claims paid in the current period, before estimated recoveries from reinsurers. LiabilityForAsbestosAndEnvironmentalClaimsGrossClaimsPaid
1910 Partners’ Capital Account, Public Sale of Units credit Monetary value of the issuance of new units of limited partnership interest in a public offering. PartnersCapitalAccountPublicSaleOfUnits
1924 Partners’ Capital Account, Units, Unit-based Compensation N/A The number of units issued due to unit-based compensation. PartnersCapitalAccountUnitsUnitbasedCompensation
1938 Payments for Purchase of Other Assets credit Amount of cash paid to purchase other assets as part of operating activities. PaymentsForPurchaseOfOtherAssets1
1939 Payments for Reinsurance credit Cash payments made for reinsurance during the current period. PaymentsForReinsurance
1954 Payments to Acquire Held-for-sale Real Estate credit The cash outflow from the acquisition of a piece of land held for sale, anything permanently fixed to it, including buildings, structures on it, and so forth. PaymentsToAcquireHeldForSaleRealEstate
2058 Proceeds from Sale of Loans Held-for-investment debit The cash inflow from Sales of Loans Held For Investment. ProceedsFromSaleOfLoansHeldForInvestment
2113 Proved Developed and Undeveloped Reserves, Purchases of Minerals in Place N/A Purchase of minerals in place. ProvedDevelopedAndUndevelopedReservesPurchasesOfMineralsInPlace
2188 Regulatory Assets debit The amount for the individual regulatory asset as itemized in a table of regulatory assets as of the end of the period. RegulatoryAssets
2190 Regulatory Liabilities credit The amount for the individual regulatory liability as itemized in a table of regulatory liabilities as of the end of the period. RegulatoryLiabilities
2314 Schedule of Insured Financial Obligations with Credit Deterioration, Reductions of Gross Claim Liability, Net Discount debit This element represents the net discount consisting of the difference between the discount related to the claim liability for and potential recoveries thereof related to financial guarantee insurance contracts presented in the context of each surveillance grouping or category used by management to monitor and track potential deterioration in the credit worthiness of the insured party’s ability to meet its financial obligations related to the contracts underlying financial guarantee insurance contracts the entity has issued. ScheduleOfInsuredFinancialObligationsWithCreditDeteriorationReductionsOfGrossClaimLiabilityNetDiscount
2316 Schedule of Insured Financial Obligations with Credit Deterioration, Statement of Financial Position, Claim Liability credit This element represents the claim liability, reported on or included in the statement of financial position, related to financial guarantee insurance contracts and presented in the schedule of insured financial obligations with credit deterioration in the context of each surveillance grouping or category used by management to monitor and track potential deterioration in the credit worthiness of the insured party’s ability to meet its financial obligations related to the contracts underlying financial guarantee insurance contracts the entity has issued. ScheduleOfInsuredFinancialObligationsWithCreditDeteriorationStatementOfFinancialPositionClaimLiability
2333 Securities Borrowed, Not Subject to Master Netting Arrangement debit Amount of securities borrowed from entities in exchange for collateral, not subject to a master netting arrangement. SecuritiesBorrowedNotSubjectToMasterNettingArrangement
2345 Securities Loaned, Not Subject to Master Netting Arrangement credit Amount of securities loaned to entities in exchange for collateral, not subject to a master netting arrangement. SecuritiesLoanedNotSubjectToMasterNettingArrangement
387 Business Combination, Contingent Consideration, Asset debit Amount of asset recognized arising from contingent consideration in a business combination. BusinessCombinationContingentConsiderationAsset
395 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Capital Lease Obligation credit Amount of capital lease obligation, assumed at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCapitalLeaseObligation
639 Deferred Tax Liabilities, Deferred Expense, Reserves and Accruals credit Amount of deferred tax liability attributable to taxable temporary differences from reserves and accruals. DeferredTaxLiabilitiesDeferredExpenseReservesAndAccruals
892 Distribution Made to Member or Limited Partner, Cash Distributions Paid (Deprecated 2013-01-31) credit The amount of cash distributions paid to a common shareholder or unit-holder by a LLC or LP. DistributionMadeToMemberOrLimitedPartnerCashDistributionsPaid
1052 FDIC Indemnification Asset, Acquisitions debit Amount of increases to the indemnification asset due to acquisitions of assets relating to loss sharing agreements with the Federal Deposit Insurance Corporation (FDIC). FDICIndemnificationAssetAcquisitions
1295 Impaired Financing Receivable, with Related Allowance, Interest Income, Cash Basis Method credit Amount of interest income on financing receivables, for which there is a related allowance for credit losses, recognized on a cash-basis method of accounting that the financing receivables were impaired. ImpairedFinancingReceivableWithRelatedAllowanceInterestIncomeCashBasisMethod
1331 Intangible Assets, Net (Including Goodwill) debit Carrying amount of finite-lived intangible assets, indefinite-lived intangible assets and goodwill. Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. Intangible assets are assets, not including financial assets, lacking physical substance. IntangibleAssetsNetIncludingGoodwill
1784 Noncash or Part Noncash Divestiture, Amount of Consideration Received debit Amount of noncash consideration received for selling an asset or business through a noncash (or part noncash) transaction. NoncashOrPartNoncashDivestitureAmountOfConsiderationReceived1
1913 Partners’ Capital Account, Sale of Units credit Total change in each class of partners’ capital accounts during the year due to the sale of units. All partners include general, limited and preferred partners. PartnersCapitalAccountSaleOfUnits
1922 Partners’ Capital Account, Units, Treasury Units Purchased N/A Units that were previously issued and have been repurchased during the year. PartnersCapitalAccountUnitsTreasury
1945 Payments for Tenant Improvements credit Amount of cash outflow for the allowance granted to lessee and/or direct costs incurred by lessor used to prepare the leased premises for tenant’s occupancy. PaymentsForTenantImprovements
2053 Proceeds from Sale and Collection of Mortgage Notes Receivable debit The cash inflow from proceeds from sale of receivables arising from the mortgage note on real estate; includes collections on mortgage notes receivable that are not classified as operating cash flows. ProceedsFromSaleAndCollectionOfMortgageNotesReceivable
2163 Real Estate and Accumulated Depreciation, Carrying Amount of Land and Buildings and Improvements (Deprecated 2013-01-31) debit Gross amount at which land and buildings and improvements are carried at the end of the period for each property. RealEstateAndAccumulatedDepreciationCarryingAmountOfLandAndBuildingsAndImprovements
2442 Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value credit Fair value of options vested. Excludes equity instruments other than options, for example, but not limited to, share units, stock appreciation rights, restricted stock. SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1
2451 Share-based Compensation Arrangements by Share-based Payment Award, Options, Other Share Increase (Decrease) in Period, Weighted Average Exercise Price N/A Weighted average price at which grantees could acquire or could have acquired the underlying shares with respect to any other type of change in shares reserved for issuance. ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsOtherShareIncreaseDecreaseInPeriodWeightedAverageExercisePrice
2468 Statutory Accounting Practices, Statutory Amount Available for Dividend Payments with Regulatory Approval credit Amount of dividends that can be declared or paid with approval of regulatory agency. StatutoryAccountingPracticesStatutoryAmountAvailableForDividendPaymentsWithRegulatoryApproval
237 Acquisition Cost Ratio N/A Ratio of non-life acquisition costs to non-life net premiums earned. AcquisitionCostRatio
284 Assets Sold under Agreements to Repurchase, Carrying Amount credit Carrying amount of assets sold under agreements to repurchase when the carrying amount (or market value, if higher than the carrying amount) of securities or other assets sold under repurchase agreements exceeds 10 percent of total assets. AssetsSoldUnderAgreementsToRepurchaseCarryingAmounts
424 Business Development debit Business development involves the development of products and services, their delivery, design and their implementation. Business development includes a number of techniques designed to grow an economic enterprise. Such techniques include, but are not limited to, assessments of marketing opportunities and target markets, intelligence gathering on customers and competitors, generating leads for possible sales, follow-up sales activity, formal proposal writing and business model design. Business development involves evaluating a business and then realizing its full potential, using such tools as marketing, sales, information management and customer service. BusinessDevelopment
476 Cash Acquired in Excess of Payments to Acquire Business debit The cash inflow associated with the acquisition of a business when the cash held by the acquired business exceeds the cash payments to acquire the business. CashAcquiredInExcessOfPaymentsToAcquireBusiness
509 Combined Ratio N/A Ratio of non-life losses and loss expenses, non-life acquisition expenses and non-life general and administrative expenses, to non-life net premiums earned. CombinedRatio
631 Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Legal Settlements debit Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from the estimated loss from legal settlements. DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsLegalSettlements
774 Derivative, Floor Price N/A Floor rate on a price risk derivative such as a floor or a collar. A payment or receipt is triggered if the market rate falls below the floor rate on the contract. DerivativeFloorPrice
947 Expense Related to Distribution or Servicing and Underwriting Fees debit Expense related to distribution, servicing and underwriting fees. ExpenseRelatedToDistributionOrServicingAndUnderwritingFees
1398 Interest Expense, Trading Liabilities debit Interest expense incurred on short positions arising from sales of securities and other assets, which the entity does not own, to other parties. Trading liabilities includes the fair value of derivative contracts held for trading that are in loss positions. InterestExpenseTradingLiabilities
1423 Inventory, Net of Allowances, Customer Advances and Progress Billings debit Carrying amount (lower of cost or market) of inventories less all valuation, other allowances, and progress payments or customer advances received on long-term contracts or programs. Excludes noncurrent inventory balances (expected to remain on hand past one year or one operating cycle, if longer). InventoryNetOfAllowancesCustomerAdvancesAndProgressBillings
1457 Investments in Affiliates, Subsidiaries, Associates, and Joint Ventures, Fair Value Disclosure debit Fair value portion of investments in an entity not consolidated. Includes, but is not limited to, investments in an entity that is affiliated with the reporting entity by means of direct or indirect ownership, an entity in which the reporting entity shares control of the entity with another party or group, an entity which the company has significant influence, but does not have control and subsidiaries that are not required to be consolidated and are accounted for using the equity or cost method. InvestmentsInAffiliatesSubsidiariesAssociatesAndJointVenturesFairValueDisclosure
1504 Leveraged Leases, Income (Loss) credit The total recognized during the period for income on leases meeting the criteria for classification as leveraged leases. LeveragedLeasesIncomeStatementNetIncomeFromLeveragedLeases
1771 Net Amount at Risk by Product and Guarantee, Separate Account Value credit Value of the separate accounts corresponding to the specified product, guarantee type and subset of the guarantee. NetAmountAtRiskByProductAndGuaranteeSeparateAccountValue
1851 Other Commitment credit Minimum amount of other commitment not otherwise specified in the taxonomy. Excludes commitments explicitly modeled in the taxonomy, including but not limited to, long-term and short-term purchase commitments, recorded and unrecorded purchase obligations, supply commitments, registration payment arrangements, leases, debt, product warranties, guarantees, environmental remediation obligations, and pensions. OtherCommitment
1909 Partners’ Capital Account, Private Placement of Units credit Monetary value of the issuance of new units of limited partnership interest in a private placement. PartnersCapitalAccountPrivatePlacementOfUnits
1951 Payments to Acquire and Develop Real Estate credit The cash outflow from the acquisition of a piece of land and anything permanently fixed to it, including buildings, structures on it and so forth, and payments to develop real estate assets by adding improvements on or to a parcel of land. Such improvements may include drainage, utilities, subdividing, access, buildings, and any combination of these elements. Including real estate intended to generate income for the owner; excluding real estate acquired for use by the owner. PaymentsToAcquireAndDevelopRealEstate
2052 Proceeds from Sale and Collection of Loans Held-for-sale debit The cash inflow from sale proceeds and collection of repayments from borrowers on loans classified as held-for-sale, including proceeds from loans sold through mortgage securitization; includes mortgages and other types of loans. ProceedsFromSaleAndCollectionOfLoansHeldforsale
2062 Proceeds from Sale of Other Assets debit Amount of cash inflow from the sale of other assets as part of operating activities. ProceedsFromSaleOfOtherAssets1
2096 Program Rights Obligations, Current credit Amount of obligations related to rights to programming, including, but not limited to, feature films and episodic series, acquired under license agreements that will be paid within the next twelve months. ProgramRightsObligationsCurrent
2243 Restructuring and Related Cost, Cost Incurred to Date debit Amount of costs incurred to date for the specified restructuring cost. RestructuringAndRelatedCostCostIncurredToDate1
2348 Securities Purchased under Agreements to Resell debit Amount, after the effects of master netting arrangements, of funds outstanding loaned in the form of a security resale agreement between the entity and another party for the purchase and resale of identical or substantially the same securities at a date certain for a specified price. Includes purchases of participations in pools of securities that are subject to a resale agreement, assets not subject to a master netting arrangement and not elected to be offset. SecuritiesPurchasedUnderAgreementsToResell
2569 Transfer from Investments credit Value of investments transferred from the entity’s investments in noncash transactions. TransferOfInvestments
2614 Warrants Not Settleable in Cash, Fair Value Disclosure credit Fair value portion of warrants not settleable in cash classified as equity. WarrantsNotSettleableInCashFairValueDisclosure
264 Amortization of Value of Business Acquired (VOBA) debit The adjustment that represents the periodic charge against earnings to reduce the value of business acquired (VOBA) over the expected life of the underlying insurance contracts. VOBA reflects the estimated fair value of a life insurance business in force and represents the portion of the cost to acquire the business that is allocated to the value of the right to receive future cash flows from insurance contracts existing at the date of acquisition. Such value is the present value of the actuarially determined projected cash flows for the acquired policies. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. AmortizationOfValueOfBusinessAcquiredVOBA
348 Bad Debt Reserve forTax Purposes of Qualified Lender credit Amount of bad debt reserves for tax purposes of qualified lenders excluded in calculating deferred taxes. BadDebtReserveForTaxPurposesOfQualifiedLender
468 Capital Leases, Future Minimum Payments, Remainder of Fiscal Year credit Amount of minimum lease payments for capital leases due in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. CapitalLeasesFutureMinimumPaymentsRemainderOfFiscalYear
480 Cash Flows Between Transferor and Transferee, Servicing Fee Advances credit Cash flows between transferor and transferee in payment of service fees in advance, prior to or in contemplation of a securitization, asset-backed financing arrangement, or similar transfer in which the transferor will have continuing involvement with the transferred financial assets underlying the transaction (including, but not limited to, servicing, recourse, and restrictions on transferor’s interests in the transferred financial assets). CashFlowsBetweenTransfereeAndTransferorServicingFeeAdvances
526 Contingent Consideration Classified as Equity, Fair Value Disclosure credit Fair value of contingent consideration in a business combination that is classified in shareholders’ equity. ContingentConsiderationClassifiedAsEquityFairValueDisclosure
649 Deferred Tax Liability Not Recognized, Amount of Unrecognized Deferred Tax Liability, Bad Debt Reserve for Tax Purposes of Qualified Lender debit Amount of deferred tax liability not recognized because of the exceptions to comprehensive recognition of deferred taxes related to bad debt reserve for tax purposes of a qualified lender. DeferredTaxLiabilityNotRecognizedAmountOfUnrecognizedDeferredTaxLiabilityBadDebtReserveForTaxPurposesOfQualifiedLender
738 Derivative Asset, Securities Purchased under Agreements to Resell, Securities Borrowed, Collateral, Obligation to Return Securities credit Amount of obligation to return securities collateral under master netting arrangements that have not been offset against derivative assets, securities purchased under agreements to resell and securities borrowed. DerivativeAssetSecuritiesPurchasedUnderAgreementsToResellSecuritiesBorrowedCollateralObligationToReturnSecurities
1042 Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Value of Instruments Classified in Shareholders’ Equity credit Fair value of financial instrument classified in shareholders’ equity measured using unobservable inputs that reflect the entity’s own assumption about the assumptions market participants would use in pricing. FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisValueOfInstrumentsClassifiedInShareholdersEquity
1341 Interest and Fee Income, Loans and Leases Held-in-portfolio credit Interest and fee income generated by loans the Entity intends and has the ability to hold for the foreseeable future, or until maturity or payoff, including commercial and consumer loans, whether domestic or foreign, which may consist of: (1) industrial and agricultural; (2) real estate; and (3) real estate construction loans; (4) trade financing; (5) lease financing; (6) home equity lines-of-credit; (7) automobile and other vehicle loans; and (8) credit card and other revolving-type loans. Also includes interest income for leases held by the Entity. InterestAndFeeIncomeLoansAndLeasesHeldInPortfolio
1925 Patronage Source Earnings credit Amount of revenue in excess of cost resulting from transactions for or with patrons. PatronageSourceEarnings
1953 Payments to Acquire Federal Home Loan Bank Stock credit Amount of cash outflow to acquire Federal Home Loan Bank (FHLB) stock. PaymentsToAcquireFederalHomeLoanBankStock
2047 Proceeds from Other Deposits debit Cash inflow related to receipts of other deposits not otherwise defined in the taxonomy. ProceedsFromOtherDeposits
2049 Proceeds from Recoveries of Loans Previously Charged off debit The cash inflow from loans reinstated and recovered that were previously deemed uncollectible. ProceedsFromRecoveriesOfLoanPreviouslyChargedOff
2070 Proceeds from Sale of Real Estate Held-for-investment debit Cash received from the sale of real estate that is held for investment, that is, it is part of an investing activity during the period. ProceedsFromSaleOfRealEstateHeldforinvestment
2099 Property, Plant, and Equipment, Fair Value Disclosure debit Fair value portion 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. PropertyPlantAndEquipmentFairValueDisclosure
2166 SEC Schedule III, Real Estate and Accumulated Depreciation, Initial Cost of Buildings and Improvements debit Initial cost of buildings and improvements for entities with a substantial portion of business acquiring and holding investment real estate. Excludes real estate not held as an investment or interest. RealEstateAndAccumulatedDepreciationInitialCostOfBuildingsAndImprovements
2394 Servicing Fees credit Amount of fees from providing shareholder services, including, but not limited to, answering shareholder inquiries and providing shareholders with information about their investments. ServicingFees
2428 Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted N/A Net number of non-option equity instruments granted to participants. ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted
2521 Tangible Capital Required for Capital Adequacy credit The minimum amount of tangible capital required under the regulatory framework for prompt corrective action. TangibleCapitalRequiredForCapitalAdequacy
366 Below Market Lease, Gross credit Amount before amortization of leases acquired as part of a real property acquisition at below market lease rate with a finite life. BelowMarketLeaseGross
378 Business Acquisition, Purchase Price Allocation, Noncontrolling Interest (Deprecated 2013-01-31) credit Amount of acquisition cost of a business combination allocated to noncontrolling interests. BusinessAcquisitionPurchasePriceAllocationNoncontrollingInterest
583 Credit Derivative, Purchased Credit Protection debit Amount of purchased credit protection expected to cover future payments under the credit risk derivative. CreditDerivativePurchasedCreditProtection
632 Deferred Tax Assets, Unrealized Losses on Trading Securities debit Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from unrealized losses on trading securities. DeferredTaxAssetsUnrealizedLossesOnTradingSecurities
706 Deposit Assets debit The carrying amount of the asset transferred to a third party to serve as a deposit, which typically serves as security against failure by the transferor to perform under terms of an agreement. DepositAssets
933 Escrow Deposit Disbursements Related to Property Acquisition credit Amount of escrow deposit disbursements related to property acquisition in noncash investing or financing transactions. EscrowDepositDisbursementsRelatedToPropertyAcquisition1
934 Excess Capital credit The amount by which the company’s Total Capital exceeds the minimum required for capital adequacy purposes. ExcessCapital
1006 Fair Value Inputs, Discount for Lack of Marketability N/A Adjustment to the discount rate used to measure fair value for lack of ability to convert business interests into cash quickly. FairValueInputsDiscountForLackOfMarketability
1090 Federal Home Loan Bank, Advances, Interest Rate N/A Interest rate of advances made and reported by Federal Home Loan Bank (FHLBank). FederalHomeLoanBankAdvancesInterestRate
1266 Guaranteed Benefits Paid (Deprecated 2013-01-31) debit Total amount of guaranteed minimum benefit payments to policyholders and contract holders, during the period presented, resulting in a decrease to the liability for expected guaranteed minimum benefits in excess of projected account values, for all guaranteed benefit types. GuaranteedBenefitsPaid
1290 Impaired Financing Receivable, with No Related Allowance, Interest Income, Cash Basis Method credit Amount of interest income, recognized on cash basis, on financing receivables, for which there is no related allowance for credit losses and are recognized as impaired. ImpairedFinancingReceivableWithNoRelatedAllowanceInterestIncomeCashBasisMethod
1301 Incentive Fee Expense debit Amount of expense for incentive rights held by the managing member or general partner, of limited liability company (LLC) or limited partnership (LP). IncentiveFeeExpense
1358 Interest and Fee Income, Other Loans credit Interest and fee income derived from loans not otherwise specified in the existing taxonomy. InterestAndFeeIncomeOtherLoans
1402 Interest Income, Domestic Deposits credit Interest earned on deposits in United States money market accounts and other United States interest earning accounts. InterestIncomeDomesticDeposits
1614 Loans and Leases Receivable, Net Reported Amount, Covered and Not Covered debit Amount after allowance and deduction of deferred interest and fees, unamortized costs and premiums over and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Includes loans and leases covered under loss sharing agreements. LoansAndLeasesReceivableNetReportedAmountCoveredAndNotCovered
1702 Loss Contingency, Receivable, Noncurrent debit Amount of receivable related to a loss contingency accrual that is expected to be collected after one year or beyond the normal operating cycle, if longer. For example, an insurance recovery receivable. LossContingencyReceivableNoncurrent
1797 Noninterest Expense Related to Performance Fees debit Incentive fees which are compensation paid to a trading advisor or to any practitioner who achieves investment results above a specified contractual level. NoninterestExpenseRelatedToPerformanceFees
1891 Other Real Estate, Improvements debit Improvements to other real estate not separately disclosed, including, but not limited to, real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned. This excludes real estate assets taken in settlement of troubled loans through surrender or foreclosure. OtherRealEstateImprovements
1900 Other than Temporary Impairment Losses, Investments, Reclassification Adjustment of Noncredit Portion from Held-to-maturity to Available-for-sale Securities, before Tax debit Amount before tax of other than temporary impairment (OTTI) related to factors other than credit loss transferred from held-to-maturity to available-for-sale securities. OtherThanTemporaryImpairmentLossesInvestmentsReclassificationAdjustmentOfNoncreditPortionFromHeldtomaturityToAvailableforsaleSecuritiesBeforeTax
1943 Payments for Securities Purchased under Agreements to Resell credit The cash outflow associated with agreements to purchase and then resell securities to counterparties (reverse repurchase agreements). PaymentsForSecuritiesPurchasedUnderAgreementsToResell
2111 Proved Developed and Undeveloped Reserves, Net N/A The net quantity of proved reserves as of the balance sheet date. Proved oil reserves are the estimated quantities of crude oil and natural gas liquids which geological and engineering data demonstrate with reasonable certainty to be recoverable. ProvedDevelopedAndUndevelopedReservesNet
2130 Public Utilities, Property, Plant and Equipment, Accumulated Depreciation credit Period end book value of accumulated depreciation on property, plant and equipment (PPE) that is owned by the regulated operations of the public utility. PublicUtilitiesPropertyPlantAndEquipmentAccumulatedDepreciation
2139 Public Utilities, Property, Plant and Equipment, Net debit Period end amount of total net PPE. PublicUtilitiesPropertyPlantAndEquipmentNet
2141 Public Utilities, Property, Plant and Equipment, Plant in Service debit Period end amount of total gross PPE. PublicUtilitiesPropertyPlantAndEquipmentPlantInService
2255 Results of Operations, Impairment of Oil and Gas Properties debit Costs related to the impairment of oil and gas properties. ResultsOfOperationsImpairmentOfOilAndGasProperties
2396 Servicing Liability at Amortized Cost, Amortization credit Amount of amortization of contract to service financial assets under which estimated future revenue from contractually specified servicing fees, late charges, and other ancillary revenues are not expected to adequately compensate the servicer for performing the servicing. ServicingLiabilityAtAmortizedCostAmortization
2472 Development Stage Entities, Stock Issued, Shares, Issued for Cash (Deprecated 2015-01-31) N/A Number of shares issued as consideration for cash for development stage entities. StockIssuedDuringPeriodSharesIssuedForCash
2604 Unusual or Infrequent Item, Gain, Gross credit Amount of gain recognized in the income statement for an event or transaction, that is unusual in nature or occurs infrequently, but not both. UnusualOrInfrequentItemGainGross
259 Amortization of Capitalized Value of Business Acquired Asset (Deprecated 2015-01-31) debit Represents total amortization expense with respect to capitalized value of business asset acquired (present value of future profits) reflected in the income statement for the period, generally on the same basis for amortization of deferred policy acquisition costs. AmortizationOfCapitalizedValueOfBusinessAcquiredAsset
416 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Noncurrent Assets debit Amount of assets expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentAssets
584 Cumulative Dividends debit Amount of cumulative cash dividends distributed to shareholders. CumulativeDividends
619 Deferred Sales Commission debit Carrying amount of advanced commission payments. DeferredSalesCommission
863 Disposal Group, Including Discontinued Operation, Other Liabilities, Current credit Amount classified as other liabilities attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationOtherCurrentLiabilities
919 Environmental Costs Recognized, Recovery Credited to Expense credit Amount of any recovery from third parties that is credited to environmental remediation costs. EnvironmentalCostsRecognizedRecoveryCreditedToExpense
1005 Fair Value Inputs, Counterparty Credit Risk N/A Risk that one party to the contract will default expressed as a percentage, used as an input to measure fair value. FairValueInputsCounterpartyCreditRisk
1035 Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Instruments Classified in Shareholders’ Equity, Settlements debit Amount of settlements of financial instrument classified in shareholders’ equity measured using unobservable inputs that reflect the entity’s own assumption about the assumptions market participants would use in pricing. FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisInstrumentsClassifiedInShareholdersEquitySettlements
1259 Goodwill, Impaired, Adjustment to Initial Estimate Amount debit The amount of an adjustment to a previously reported goodwill impairment charge, which will be recognized in the subsequent reporting period. GoodwillImpairedAdjustmentToInitialEstimateAmount
1265 Guaranteed Benefits Incurred (Deprecated 2013-01-31) credit Total of amount of guaranteed minimum benefit expense incurred during the period presented, resulting in an increase to the liability for expected guaranteed minimum benefits in excess of projected account values, for all guaranteed benefit types. GuaranteedBenefitsIncurred
1268 Health Care Organization, Allowance for Doubtful Accounts, Percentage of Accounts Receivable N/A Ratio of the allowance for doubtful accounts to accounts receivable, expressed as a percentage, for health care organizations. HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable
1416 Interest Income, Securities, Operating, Taxable credit Amount of operating interest income, including amortization and accretion of premiums and discounts, on securities subject to state, federal and other income tax. InterestIncomeSecuritiesTaxable
1863 Other Comprehensive Income (Loss), Reclassification Adjustment for Write-down of Securities Included in Net Income, before Tax (Deprecated 2013-01-31) credit Before tax amount of the income statement impact of the reclassification adjustment for unrealized (losses) realized upon the write-down of available-for-sale securities. OtherComprehensiveIncomeLossReclassificationAdjustmentForWritedownOfSecuritiesIncludedInNetIncomeBeforeTax
1972 Payments to Purchase Loans Held-for-sale credit The aggregate cash outflow used to purchase all loans that are held with the intention to resell in the near future. PaymentsToPurchaseLoansHeldForSale
1973 Payments to Purchase Mortgage Loans Held-for-sale credit The cash outflow used to purchase loans that are secured with real estate mortgage and are held with the intention to resell in the near future. PaymentsToPurchaseMortgageLoansHeldForSale
1978 Policyholder Benefits and Claims Incurred, Direct debit Amount, before effect of policies assumed or ceded, of expense related to provision for policy benefits and costs incurred. PolicyholderBenefitsAndClaimsIncurredGross
1992 Premiums, Percentage Assumed to Net N/A Percentage of assumed premiums earned by the entity to net premiums earned. PremiumsPercentageAssumedToNet
2037 Proceeds from Issuance of Preferred Stock, Preference Stock, and Warrants debit Proceeds from issuance of capital stock which provides for a specific dividend that is paid to the shareholders before any dividends to common stockholder, which takes precedence over common stockholders in the event of liquidation and from issuance of rights to purchase common shares at a predetermined price. ProceedsFromIssuanceOfPreferredStockPreferenceStockAndWarrants
2077 Proceeds from Time Deposits Accepted debit Cash received from customers who deposit money in checking and similar accounts at a financial institution. ProceedsFromTimeDepositsAccepted
2101 Property, Plant and Equipment, Net, Excluding Capital Leased Assets debit Amount, net of accumulated depreciation, depletion and amortization, of long-lived physical assets excluding assets held under lease agreements 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, furniture and fixtures, and computer equipment. PropertyPlantAndEquipmentNetExcludingCapitalLeasedAssets
2217 Related Party Transaction, Purchases from Related Party debit Purchases during the period (excluding transactions that are eliminated in consolidated or combined financial statements) with related party. RelatedPartyTransactionPurchasesFromRelatedParty
2444 Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Weighted Average Grant Date Fair Value N/A Weighted average grant-date fair value of options vested. SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue
2517 Supplementary Insurance Information, Unearned Premiums credit Amount of premiums not yet earned. SupplementaryInsuranceInformationUnearnedPremiums
246 Administrative Fees Expense debit Amount of expense for administrative services provided to the limited liability company (LLC) or limited partnership (LP) by the managing member or general partner, affiliate of managing member or general partner, or affiliate of LLC or LP, for example, but not limited to, salaries, rent, or overhead costs. AdministrativeFeesExpense
258 Amortization of Below Market Lease credit Amount of amortization of acquired leases acquired as part of a real property acquisition at below market lease rate with a finite life. AmortizationOfBelowMarketLease
349 Banking Fees and Commissions credit Those fees and commissions generated from corporate and retail banking related operations of the Broker Dealer. BankingFeesAndCommissions
375 Business Acquisition, Purchase Price Allocation, Deferred Tax Liabilities, Noncurrent (Deprecated 2013-01-31) credit Gross amount of acquisition cost of a business combination allocated to noncurrent deferred tax liabilities. BusinessAcquisitionPurchasePriceAllocationDeferredTaxLiabilitiesNoncurrent
407 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Assets, Current debit Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards that are expected to be realized or consumed within one year or the normal operating cycle, if longer, acquired at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxAssetsCurrent
437 Capitalized Costs, Oil and Gas Producing Activities, Net debit Net amount of capitalized costs relating to oil and gas producing activities. CapitalizedCostsOilAndGasProducingActivitiesNet
512 Common Stock, Share Subscriptions but Unissued, Value (Deprecated 2009-01-31) credit Dollar amount of common stock allocated to investors to buy shares of a new issue of common stock. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds. CommonStockShareSubscriptionsButUnissuedValue
736 Derivative Asset, Securities Purchased under Agreements to Resell, Securities Borrowed, Amount Offset Against Collateral debit Amount, after effects of master netting arrangements, of derivative assets, securities purchased under agreements to resell and securities borrowed offset against an obligation to return collateral under a master netting arrangement. Includes assets not subject to a master netting arrangement and not elected to be offset. DerivativeAssetSecuritiesPurchasedUnderAgreementsToResellSecuritiesBorrowedAmountOffsetAgainstCollateral
761 Derivative, Basis Spread on Variable Rate N/A The percentage points added to the reference rate to compute the variable rate on the interest rate derivative. DerivativeBasisSpreadOnVariableRate
825 Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Future Income Tax Expense (Deprecated 2013-01-31) credit The estimated future income tax expenses that will be incurred based on the future income less future expenses derived from production and sale of proved oil and gas reserves in this geographic region. DiscountedFutureNetCashFlowsRelatingToProvedOilAndGasReservesFutureIncomeTaxExpense
849 Disposal Group, Including Discontinued Operation, Goodwill debit Amount classified as goodwill attributable to disposal group held for sale or disposed of. DisposalGroupIncludingDiscontinuedOperationGoodwill1
889 Distribution Made to Limited Partner, Unit Distribution N/A Number of units distributed for payment of a unit distribution to unit-holder of limited partnership (LP). DistributionMadeToLimitedPartnerUnitDistribution
1011 Fair Value Inputs, Loss Severity N/A Loss, including interest and principal, incurred on a defaulted security, expressed as a percentage of the original principal balance, used as an input to measure fair value. FairValueInputsLossSeverity
1217 Finite-lived Intangible Assets, Fair Value Disclosure debit Fair value portion of assets, excluding financial assets, that lack physical substance, having a limited useful life. FiniteLivedIntangibleAssetsFairValueDisclosure
1379 Interest Expense, Junior Subordinated Debentures debit Interest expense incurred during the reporting period on junior subordinated debentures. Includes amortization of expenses incurred in the issuance of subordinated notes and debentures. InterestExpenseJuniorSubordinatedDebentures
1388 Interest Expense, Other Short-term Borrowings debit Interest expense incurred during the reporting period on other short-term borrowings. InterestExpenseOtherShortTermBorrowings
1391 Interest Expense, Securities Sold under Agreements to Repurchase debit Gross expenses on securities sold coupled with an agreement to repurchase the same from the same counterparty at a fixed or determinable price within a fixed or variable time period. InterestExpenseSecuritiesSoldUnderAgreementsToRepurchase
1740 Mortgage Loans on Real Estate, Carrying Amount of Mortgages debit The carrying amount of the outstanding balance due under the mortgage loan. MortgageLoansOnRealEstateCarryingAmountOfMortgages
1940 Payments for Repurchase of Common Stock for Employee Tax Withholding Obligations (Deprecated 2013-01-31) credit Amount of cash outflow for repurchase of common stock to satisfy employee tax withholding obligations for stock issued as part of an employee benefit plan. PaymentsForRepurchaseOfCommonStockForEmployeeTaxWithholdingObligations
1999 Prescription Drug Subsidy Receipts, Next Twelve Months debit Amount of the prescription drug subsidy receipts to be received in the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. PrescriptionDrugSubsidyReceiptsNextTwelveMonths
2075 Proceeds from Securitizations of Loans Held-for-sale debit The cash inflow from securitizing loans held with the intention to resell in the near future. ProceedsFromSecuritizationsOfLoansHeldForSale
2082 Production Costs, Period Cost debit The capitalized costs incurred during the period (excluded from amortization) to operate and maintain wells and related equipment and facilities, including depreciation and applicable operating costs of support equipment and facilities and other costs of operating and maintaining those wells and related equipment and facilities. They become part of the cost of oil and gas produced. Examples of production costs (sometimes called lifting costs) are: costs of labor to operate the wells and related equipment and facilities; repairs and maintenance; materials, supplies, and fuel consumed and supplies utilized in operating the wells and related equipment and facilities; property taxes and insurance applicable to proved properties and wells and related equipment and facilities; severance taxes; some support equipment or facilities may serve two or more oil and gas producing activities and may also serve transportation, refining, and marketing activities. To the extent that the support equipment and facilities are used in oil and gas producing activities, their depreciation and applicable operating costs become exploration, development or production costs, as appropriate. Depreciation, depletion, and amortization of capitalized acquisition, exploration, and development costs are not production costs but also become part of the cost of oil and gas produced along with production (lifting) costs identified above. ProductionCosts
2118 Proved Developed Reserves (Volume) N/A Net quantities of an enterprise’s interests in proved developed reserves of either crude oil (including condensate and natural gas liquids), natural gas, synthetic oil and gas, or other nonrenewable natural resource that is intended to be upgraded into synthetic oil and gas as of the beginning and the end of the year. “Net” quantities of reserves include those relating to the enterprise’s operating and nonoperating interests in properties. Quantities of reserves relating to royalty interests owned are included in “net” quantities if the necessary information is available to the enterprise. “Net” quantities does not include reserves relating to interests of others in properties owned by the enterprise. The unit of measure for reserve quantities is defined as “barrels” for oil and synthetic oil reserves or “cubic feet” or “cubic meters” for natural gas and synthetic gas reserves. ProvedDevelopedReservesVolume
2123 Proved Undeveloped Reserve (Volume) N/A Net quantities of an enterprise’s interests in proved undeveloped reserves of either crude oil (including condensate and natural gas liquids), natural gas, synthetic oil and gas, or other renewable natural resource that is intended to be upgraded into synthetic oil and gas as of the beginning and the end of the year. “Net” quantities of reserves include those relating to the enterprise’s operating and nonoperating interests in properties. Quantities of reserves relating to royalty interests owned are included in “net” quantities if the necessary information is available to the enterprise. “Net” quantities does not include reserves relating to interests of others in properties owned by the enterprise. The unit of measure for reserve quantities is defined as “barrels” for oil and synthetic oil reserves or “cubic feet” or “cubic meters” for natural gas and synthetic gas reserves. ProvedUndevelopedReserveVolume
2194 Reinsurance Premiums for Insurance Companies, by Product Segment, Gross Amount (Deprecated 2013-01-31) credit Gross amount of premium revenue. ReinsurancePremiumsForInsuranceCompaniesByProductSegmentGrossAmount
2247 Restructuring and Related Cost, Accelerated Depreciation debit Amount of accelerated depreciation charged against earnings associated with exit from or disposal of business activities or restructuring plan. RestructuringReserveAcceleratedDepreciation
2287 Sale Leaseback Transaction, Deferred Gain, Net credit The portion of the gain that will be recorded as income or a reduction in rent expense in future periods less amounts recognized in the current period. SaleLeasebackTransactionDeferredGainNet
2317 Schedule of Insured Financial Obligations with Credit Deterioration, Statement of Financial Position, Reinsurance Recoverable debit This element represents the amount of reinsurance recoverable, reported on or included in the statement of financial position, related to financial guarantee insurance contracts and presented in the schedule of insured financial obligations with credit deterioration in the context of each surveillance grouping or category used by management to monitor and track potential deterioration in the credit worthiness of the insured party’s ability to meet its financial obligations related to the contracts underlying financial guarantee insurance contracts the entity has issued. ScheduleOfInsuredFinancialObligationsWithCreditDeteriorationStatementOfFinancialPositionReinsuranceRecoverable
2415 Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Vested debit Intrinsic value of equity-based compensation awards vested. Excludes stock and unit options. SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueVested
2520 Tangible Capital credit Tangible capital as defined in the regulations (generally includes outstanding stock plus retained earnings) for banking institutions subject to Office of Thrift Supervision (OTS) capital requirements. TangibleCapital
2575 Transfer to Investments debit Value of investments transferred to the entity’s investments in noncash transactions. TransferToInvestments
2576 Real Estate Owned, Transfer to Real Estate Owned debit Value transferred from mortgage loans to real estate owned (REO) in noncash transactions. TransferToOtherRealEstate
2588 Underwriting Expense Ratio N/A Ratio of non-life acquisition expenses and certain non-life general and administrative expenses, to non-life net premiums earned. UnderwritingExpenseRatio
2590 Undistributed Earnings of Foreign Subsidiaries credit Amount of undistributed earnings of foreign subsidiaries intended to be permanently reinvested outside the country of domicile. UndistributedEarningsOfForeignSubsidiaries
2603 Unused Commitments to Extend Credit credit Unused amount of commitments to extend credit to customers. UnusedCommitmentsToExtendCredit
267 Antidilutive Securities Excluded from Computation of Net Income, Per Outstanding Unit, Amount N/A Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic net Income or Loss per outstanding limited partnership unit in the future and that were not included in the computation of diluted net income per limited partnership unit, because to do so would increase net income per unit amounts or decrease loss per unit amounts for the period presented. AntidilutiveSecuritiesExcludedFromComputationOfNetIncomePerOutstandingUnitAmount
367 Below Market Lease, Net credit Amount after amortization of leases acquired as part of a real property acquisition at below market lease rate with a finite life. BelowMarketLeaseNet
394 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Buildings debit Amount of facility held for productive use including, but not limited to, office, production, storage and distribution facilities, acquired at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedBuildings
409 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Deferred Tax Liabilities, Current credit Amount of deferred tax liability attributable to taxable temporary difference due within one year or the normal operating cycle, if longer, assumed at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesCurrent
555 Contractual Obligation, Due in Second Year credit Amount of contractual obligation due in the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. ContractualObligationDueInSecondYear
577 Costs Incurred, Acquisition of Unproved Oil and Gas Properties debit Costs incurred, including capitalized costs and costs charged to expense, associated with the acquisition of oil and gas properties that have unproved reserves. CostsIncurredAcquisitionOfUnprovedOilAndGasProperties
737 Derivative Asset, Securities Purchased under Agreements to Resell, Securities Borrowed, Collateral, Obligation to Return Cash credit Amount of obligation to return cash collateral under master netting arrangements that have not been offset against derivative assets, securities purchased under agreements to resell and securities borrowed. DerivativeAssetSecuritiesPurchasedUnderAgreementsToResellSecuritiesBorrowedCollateralObligationToReturnCash
760 Derivative, Average Variable Interest Rate N/A Average variable interest rate related to the group of interest rate derivatives. DerivativeAverageVariableInterestRate
790 Derivative Liability, Fair Value, Offset Against Collateral, Net of Not Subject to Master Netting Arrangement, Policy Election credit Fair value, after effects of master netting arrangements, deduction of liabilities not subject to a master netting arrangement and elected not to be offset, of financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, offset against the right to receive collateral. DerivativeLiabilityFairValueOffsetAgainstCollateralNetOfNotSubjectToMasterNettingArrangementPolicyElection
829 Disposal Group, Including Discontinued Operation, Accounts Payable and Accrued Liabilities credit Amount classified as accounts payable and accrued liabilities attributable to disposal group held for sale or disposed of. DisposalGroupIncludingDiscontinuedOperationAccountsPayableAndAccruedLiabilities
831 Disposal Group, Including Discontinued Operation, Accounts Payable, Current credit Amount classified as accounts payable attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationAccountsPayableCurrent
834 Disposal Group, Including Discontinued Operation, Accrued Liabilities, Current credit Amount classified as accrued liabilities attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationAccruedLiabilitiesCurrent
846 Disposal Group, Including Discontinued Operation, Deferred Tax Liabilities, Noncurrent credit Amount classified as deferred tax liabilities attributable to disposal group held for sale or disposed of, expected to be disposed of beyond one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationDeferredTaxLiabilitiesNoncurrent
866 Disposal Group, Including Discontinued Operation, Other Liabilities, Noncurrent credit Amount classified as other liabilities attributable to disposal group held for sale or disposed of, expected to be disposed of beyond one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationOtherNoncurrentLiabilities
966 Fair Value Assumptions, Expected Volatility Rate N/A Measure of dispersion, in percentage terms (for instance, the standard deviation or variance), for a given stock price. FairValueAssumptionsExpectedVolatilityRate
1012 Fair Value Inputs, Offered Quotes N/A Price at which a dealer is willing to buy an instrument, used as an input to measure fair value. FairValueInputsOfferedQuotes
1296 Impaired Financing Receivable, with Related Allowance, Recorded Investment debit Amount of investment in impaired financing receivables for which there is a related allowance for credit losses. ImpairedFinancingReceivableWithRelatedAllowanceRecordedInvestment
1315 Information Technology and Data Processing debit The amount of expenses incurred in the period for information technology and data processing products and services. InformationTechnologyAndDataProcessing
1370 Interest Expense, Capital Securities debit Interest expense incurred during the reporting period on capital securities issued by the reporting entity. InterestExpenseCapitalSecurities
1404 Interest Income, Federal Funds Sold and Securities Purchased under Agreements to Resell credit The aggregate interest income earned from (1) the lending of excess federal funds to another commercial bank requiring such for its legal reserve requirements and (2) securities purchased under agreements to resell. InterestIncomeFederalFundsSoldAndSecuritiesPurchasedUnderAgreementsToResell
1507 Liabilities, Fair Value Disclosure, Nonrecurring credit Aggregation of the liabilities reported on the balance sheet measured at fair value on a nonrecurring basis by the entity. LiabilitiesFairValueDisclosureNonrecurring
1739 Noncontrolling Interest, Ownership Percentage by Parent N/A The parent entity’s interest in net assets of the subsidiary, expressed as a percentage. MinorityInterestOwnershipPercentageByParent
1785 Noncash Project Abandonment Costs debit The expense charged against earnings to eliminate the capitalized costs of projects that have been terminated during the reporting period, which is added back to net income when calculating cash provided by (used in) operations using the indirect method. NoncashProjectAbandonmentCosts
1840 Operating Leases, Future Minimum Payments, Remainder of Fiscal Year credit Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear
1952 Payments to Acquire Commercial Real Estate credit The cash outflow from the acquisition of property as primarily intended to generate income for its owner. PaymentsToAcquireCommercialRealEstate
1997 Prescription Drug Subsidy Receipts, after Year Five debit Amount of the prescription drug subsidy receipts to be received after the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. PrescriptionDrugSubsidyReceiptsAfterYearFive
2006 Prescription Drug Subsidy Receipts, Year Five debit Amount of the prescription drug subsidy receipts to be received in the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. PrescriptionDrugSubsidyReceiptsYearFive1
2007 Prescription Drug Subsidy Receipts, Year Four debit Amount of the prescription drug subsidy receipts to be received in the fourth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. PrescriptionDrugSubsidyReceiptsYearFour1
2008 Prescription Drug Subsidy Receipts, Year Three debit Amount of the prescription drug subsidy receipts to be received in the third fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. PrescriptionDrugSubsidyReceiptsYearThree1
2009 Prescription Drug Subsidy Receipts, Year Two debit Amount of the prescription drug subsidy receipts to be received in the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. PrescriptionDrugSubsidyReceiptsYearTwo1
2018 Proceeds from Annuities and Investment Certificates debit The cash inflow from an insurance contract under which the policy holder make a lump sum payment or a series of payments in exchange for periodic payments to the policyholder beginning immediately or at some future date. ProceedsFromAnnuitiesAndInvestmentCertificates
2110 Proved Developed and Undeveloped Reserves, Improved Recovery N/A Changes in proved reserve estimates resulting from application of improved recovery techniques. ProvedDevelopedAndUndevelopedReservesImprovedRecovery
2351 Securities Purchased under Agreements to Resell, Fair Value of Collateral credit Fair value of securities received as collateral against securities purchased under agreement to resell. SecuritiesPurchasedUnderAgreementsToResellFairValueOfCollateral
2354 Securities Purchased under Agreements to Resell, Liability credit Amount of liability associated with funds outstanding loaned in the form of a security resale agreement between the entity and another party for the purchase and resale of identical or substantially the same securities at a date certain for a specified price. SecuritiesPurchasedUnderAgreementsToResellLiability
2359 Securities Sold under Agreements to Repurchase, Asset debit Amount of asset associated with 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. SecuritiesSoldUnderAgreementsToRepurchaseAsset
2384 Servicing Asset at Amortized Cost, Other than Temporary Impairments debit Amount of other-than-temporary impairment (OTTI) applied to contract to service financial assets under which the benefits of servicing are expected to more than adequately compensate the servicer. ServicingAssetAtAmortizedCostOtherThanTemporaryImpairments
2412 Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost debit Amount of capitalized and expensed compensation cost from equity-based compensation arrangements. SharebasedCompensationArrangementBySharebasedPaymentAwardCompensationCost1
2565 Trade Receivables Held-for-sale, Reconciliation to Cash Flow, Deductions from Held-for-sale credit Reconcile the changes in trade receivables that will be sold to other entities balances to the amounts presented in the consolidated statement of cash flows. Enter the deductions to trade accounts that will be sold to other entities for the period. TradeReceivablesHeldForSaleReconciliationToCashFlowDeductionsFromHeldForSale
2583 Underlying, Derivative Energy Measure N/A Specified interest rate, security price, commodity price, foreign exchange rate, index of prices or rates for a derivative contract measured in energy volume but not the derivative contract itself. UnderlyingDerivativeEnergyMeasure
231 Accumulated Capitalized Interest Costs debit Amount of accumulated interest costs capitalized as part of property, plant and equipment cost basis. AccumulatedCapitalizedInterestCosts
411 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Equipment debit Amount of tangible personal property used to produce goods and services, including, but is not limited to, tools, dies and molds, computer and office equipment, acquired at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedEquipment
456 Capital Leases, Future Minimum Payments, Executory Costs debit Amounts to be paid by lessee to lessor for maintenance, insurance, and tax expenses related to the leased asset. CapitalLeasesFutureMinimumPaymentsExecutoryCosts
482 Cash Flows Between Transferor and Transferee, Beneficial Interest debit Cash flows between transferee and transferor in payment of the transferor’s beneficial interest related to a securitization, asset-backed financing arrangement, or similar transfer in which the transferor has continuing involvement with the transferred financial assets underlying the transaction. CashFlowsBetweenTransferorAndTransfereeBeneficialInterest
573 Cost of Transmission debit Cost incurred for transmission operations and maintenance by total kilowatt-hours paid to sources. CostOfTransmission
576 Costs Incurred, Acquisition of Oil and Gas Properties with Proved Reserves debit Costs incurred, including capitalized costs and costs charged to expense, associated with the acquisition of oil and gas properties that have proved reserves. CostsIncurredAcquisitionOfOilAndGasPropertiesWithProvedReserves
733 Derivative Asset, Not Offset, Policy Election Deduction credit Fair value of financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, elected not to be offset, deducted from derivative assets. DerivativeAssetNotOffsetPolicyElectionDeduction
750 Derivative, Average Fixed Interest Rate N/A Average fixed interest rate related to the group of interest rate derivatives. DerivativeAverageFixedInterestRate
791 Derivative Liability, Not Offset, Policy Election Deduction debit Fair value of financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, elected not to be offset, deducted from derivative liabilities. DerivativeLiabilityNotOffsetPolicyElectionDeduction
872 Disposal Group, Including Discontinued Operation, Prepaid and Other Assets, Current debit Amount classified as prepaid and other assets attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationPrepaidAndOtherAssetsCurrent
878 Distribution Fees credit Amount of fees from providing distribution services, including but not limited to, marketing and selling fund shares, advertising, printing and mailing of prospectuses and sales literature to investors. DistributionFees
932 Escrow Deposit Disbursements Related to Property Acquisition (Deprecated 2013-01-31) debit Escrow deposit disbursements related to property acquisition in noncash investing or financing transactions. EscrowDepositDisbursementsRelatedToPropertyAcquisition
1017 Fair Value Inputs, Probability of Default N/A Percentage of likelihood a loan will not be repaid and instead default, used as an input to measure fair value. FairValueInputsProbabilityOfDefault
1027 Obligations, Fair Value Disclosure credit Fair value of obligations measured on a recurring basis. FairValueLiabilitiesMeasuredOnRecurringBasisObligations
1036 Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Instruments Classified in Shareholders’ Equity, Transfers Into Level 3 credit Amount of transfers of financial instrument classified in shareholders’ equity into level 3 of the fair value hierarchy. FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisInstrumentsClassifiedInShareholdersEquityTransfersIntoLevel3
1130 Fees and Commissions, Correspondent Clearing credit Service revenue earned by a depository institution that holds the account balances of other financial institutions and provides services thereto. Such services include check collection and item processing. FeesAndCommissionsCorrespondentClearing
1236 Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Production Costs credit Amount of estimated future accumulated cash outflow for costs to be incurred in producing proved oil and gas reserves. FutureNetCashFlowsRelatingToProvedOilAndGasReservesProductionCosts
1330 Intangible Assets, Gross (Excluding Goodwill) debit Amount before accumulated amortization of intangible assets, excluding goodwill. IntangibleAssetsGrossExcludingGoodwill
1340 Interest and Fee Income, Loans and Leases Held-for-sale credit The amount of interest and fee income earned from loans held-for-sale, including mortgage loans, and interest earned from direct financing and sales-type leases held-for-sale. InterestAndFeeIncomeLoansAndLeasesHeldForSale
1352 Interest and Fee Income, Loans Held-for-sale, Mortgages credit Interest and fee income from mortgage loans considered to be held-for-sale. InterestAndFeeIncomeLoansHeldForSaleMortgages
1376 Interest Expense, Federal Home Loan Bank and Federal Reserve Bank Advances, Long-term debit Interest expense incurred during the reporting period on long-term borrowings associated with Federal Home Loan Bank and Federal Reserve Bank advances. InterestExpenseFederalHomeLoanBankAndFederalReserveBankAdvancesLongTerm
1383 Interest Expense, Money Market Deposits debit Interest expense incurred on all money market deposits. InterestExpenseMoneyMarketDeposits
1510 Liabilities for Guarantees on Long-Duration Contracts, Guaranteed Benefit Liability, Net credit Amount of expected guaranteed benefits in excess of the projected account balances for minimum guaranteed benefit contracts, net of reinsurance recoverables, as of the balance sheet date. LiabilitiesForGuaranteesOnLongDurationContractsGuaranteedBenefitLiabilityNet
1778 Net Rentable Area N/A Net rentable area for properties owned. NetRentableArea
1844 Option Indexed to Issuer’s Equity, Redeemable Stock, Redemption Requirements, Amount credit Amount of redeemable stock for issue of capital stock that are redeemable at fixed or determinable prices on fixed or determinable dates in each of the five years following the date of the latest statement of financial position presented. OptionIndexedToIssuersEquityRedeemableStockRedemptionRequirementsAmount1
1856 Other Commitment, Due in Next Twelve Months credit Minimum amount of other commitment maturing in the next fiscal year following the latest fiscal year for commitments not otherwise specified in the taxonomy. Excludes commitments explicitly modeled in this taxonomy, including but not limited to, long-term and short-term purchase commitments, recorded and unrecorded purchase obligations, supply commitments, registration payment arrangements, leases, debt, product warranties, guarantees, environmental remediation obligations, and pensions. OtherCommitmentDueInNextTwelveMonths
1933 Payments for Leasing Costs credit Amount of cash outflow for costs that are essential to originate the lease and would not otherwise have been incurred without the lease agreement. Amount includes, but is not limited to, cash outflows to evaluate the lessee’s credit condition, guarantees, and collateral and cash outflows for costs incurred in negotiating, processing, and executing the lease agreement. PaymentsForLeasingCosts
1942 Payments for Repurchase of Trust Preferred Securities credit The cash outflow to reacquire preferred stocks issued by a business trust or other special purpose entity, mainly established by a bank holding entity, to third party investors. The trust’s assets are deeply subordinated debentures of the bank holding entity. Most trust preferred securities are subject to a mandatory redemption upon the repayment of the debentures. PaymentsForRepurchaseOfTrustPreferredSecurities
1962 Payments to Acquire Other Real Estate credit The cash outflow associated with the purchase of other real estate investments held by the entity for investment purposes not otherwise defined in the taxonomy. PaymentsToAcquireOtherRealEstate
1980 Policyholder Benefits and Claims Incurred, Net, Life and Annuity debit Amount, after effect of policies assumed or ceded, of expense related to provision for policy benefits and costs incurred for life and annuity insurance contracts. PolicyholderBenefitsAndClaimsIncurredLifeAndAnnuity
2017 Principal Amount Outstanding on Loans Managed and Securitized or Asset-backed Financing Arrangement debit This is the sum of principal amount outstanding for both securitized and unsecuritized loans of all types. PrincipalAmountOutstandingOnLoansManagedAndSecuritized
2044 Proceeds from Maturities, Prepayments and Calls of Mortgage Backed Securities (MBS) debit The cash inflow from the maturity (principal due), prepayment and call (request of early payment) of a loan financed by home mortgage payments classified as held to maturity. ProceedsFromMaturitiesPrepaymentsAndCallsOfMortgageBackedSecuritiesMBS
2065 Proceeds from Sale of Other Loans Held-for-sale debit The cash inflow resulting from the sale of loans (other than mortgage loans) that are held with the intention to resell in the near future. ProceedsFromSaleOfOtherLoansHeldForSale
2071 Proceeds from Sale of Securities, Operating Activities debit Cash received from sale of investments in debt and equity securities, classified as operating activities, during the period; includes trading securities and any other investments classified as operating. ProceedsFromSaleOfSecuritiesOperatingActivities
2074 Proceeds from Secured Notes Payable debit The cash inflow from borrowings supported by a written promise to pay an obligation that is collateralized (backed by pledge, mortgage or other lien in the entity’s assets). ProceedsFromSecuredNotesPayable
2076 Proceeds from Short-term Capital Lease Obligations debit The cash inflow from proceeds received from lessor related to capital lease obligation. ProceedsFromShortTermCapitalLeaseObligations
2250 Results of Operations, Depreciation, Depletion and Amortization, and Valuation Provisions debit Depreciation, depletion and amortization, and valuation provisions (impairments) related to oil and gas producing activities. ResultsOfOperationsDepreciationDepletionAndAmortizationAndValuationProvisions
2252 Results of Operations, Expense, Other debit Other costs for oil and gas producing activities. ResultsOfOperationsExpenseOther
2279 Salaries, Wages and Officers’ Compensation debit Expenditures for salaries for officers and non-officers. Does not include allocated share-based compensation, pension and post-retirement benefit expense or other labor-related non-salary expense. For commercial and industrial companies, excludes any direct and overhead labor that is included in cost of goods sold. SalariesWagesAndOfficersCompensation
2350 Securities Purchased under Agreements to Resell, Collateral, Obligation to Return Securities credit Amount of obligation to return securities collateral under master netting arrangements that have not been offset against securities purchased under agreement to resell. SecuritiesPurchasedUnderAgreementsToResellCollateralObligationToReturnSecurities
2385 Servicing Asset at Amortized Cost, Additions debit Amount of additions from purchases, assumption or transfer to contract to service financial assets under which the benefits of servicing are expected to more than adequately compensate the servicer. ServicingAssetAtAmortizedValueAdditions
2531 Temporary Equity, Carrying Amount, Attributable to Noncontrolling Interest (Deprecated 2014-01-31) credit Carrying amount, attributable to noncontrolling interests, of an entity’s issued and outstanding stock which is not included within permanent equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. Includes stock with a put option held by an ESOP and stock redeemable by a holder only in the event of a change in control of the issuer. TemporaryEquityCarryingAmountAttributableToNoncontrollingInterest
2606 Valuation Allowance for Impairment of Recognized Servicing Assets, Aggregate Write-Downs debit The charge against the valuation allowance related to a servicing asset that is subsequently measured using the amortization method. ValuationAllowanceForImpairmentOfRecognizedServicingAssetsAggregateWriteDowns
270 Asset Management Fees (Deprecated 2013-01-31) credit Revenue recognized in the period for (1) performance (incentive) fees based on the investment results achieved for management of certain institutional accounts and hedge funds, (2) schedule-based fees earned for management of mutual funds and closed-end funds, based either on average daily net assets or on a combination of the average daily net assets and gross income, and (3) other investment management and advisory fees. AssetManagementFees
307 Available-for-sale Equity Securities, Gross Unrealized Gain credit Amount of unrealized gain before deducting unrealized loss on investments in equity securities classified as available-for-sale securities. AvailableForSaleEquitySecuritiesGrossUnrealizedGain
351 Below Market Lease, Accumulated Amortization debit Amount of accumulated amortization of leases acquired as part of a real property acquisition at below market lease rate with a finite life. BelowMarketLeaseAccumulatedAmortization
380 Business Acquisition, Purchase Price Allocation, Other Liabilities (Deprecated 2013-01-31) credit Amount of acquisition cost of a business combination allocated to other liabilities not separately disclosed in the balance sheet. BusinessAcquisitionPurchasePriceAllocationOtherLiabilities
412 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Indefinite-Lived Intangible Assets debit Amount of assets, excluding financial assets and goodwill, that lack physical substance, having a projected indefinite period of benefit, acquired at the acquisition date. BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIndefiniteLivedIntangibleAssets
438 Capitalized Costs, Proved Properties debit Capitalized costs of proved properties incurred for any combination mineral interests acquisitions; wells and related equipment; support equipment and facilities; and uncompleted wells and equipment and other costs not previously disclosed within this table. CapitalizedCostsProvedProperties
446 Capital Leased Assets, Noncurrent, Fair Value Disclosure debit Fair value portion of the lessor’s net investment in nonoperating or leveraged leases expected to be realized or consumed after one year or normal operating cycle, if longer. CapitalLeasedAssetsNoncurrentFairValueDisclosure
458 Capital Leases, Future Minimum Payments, Net Minimum Payments credit Amount of minimum lease payments for capital leases net of executory costs, which include amounts paid by the lessee to the lessor for insurance, maintenance and taxes. CapitalLeasesFutureMinimumPaymentsNetMinimumPayments1
486 Ceded Credit Risk, Claims, Loss Adjustment Expense Incurred (Deprecated 2013-01-31) debit Amounts for the processing of insurance claims, such as legal fees and estimator fees that have been assumed by and are receivable from the identified reinsurer with respect to disclosure of a concentration of credit risk. CededCreditRiskClaimsLossAdjustmentExpenseIncurred
494 Certain Loans Acquired in Transfer Accounted for as Debt Securities, Other-than-Temporary Impairment Charges, Credit Loss debit Amount of expense to write-down the amortized cost basis of loans, after acquisition, to fair value when the decline in the fair value is determined to be other than temporary (OTTI) for loans accounted for as debt securities. CertainLoansAcquiredInTransferAccountedForAsDebtSecuritiesOtherthanTemporaryImpairmentChargesCreditLoss
503 Class of Warrant or Right, Exercise Price of Warrants or Rights N/A Exercise price per share or per unit of warrants or rights outstanding. ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
556 Contractual Obligation, Due in Third Year credit Amount of contractual obligation due in the third fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. ContractualObligationDueInThirdYear
615 Deferred Costs and Other Assets debit Aggregate carrying amount of deferred costs and other assets not separately disclosed. DeferredCostsAndOtherAssets
705 Depletion debit The noncash expense charged against earnings to recognize the consumption of natural resources. Depletion
830 Disposal Group, Including Discontinued Operation, Accounts Payable and Accrued Liabilities, Current credit Amount classified as accounts payable and accrued liabilities attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationAccountsPayableAndAccruedLiabilitiesCurrent
835 Disposal Group, Including Discontinued Operation, Assets, Noncurrent debit Amount classified as assets attributable to disposal group held for sale or disposed of, expected to be disposed of after one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationAssetsNoncurrent
836 Disposal Group, Including Discontinued Operation, Cash debit Amount of currency on hand, demand deposits with banks or financial institutions, and  other kinds of accounts that have the general characteristics of demand deposits, held by a disposal group. DisposalGroupIncludingDiscontinuedOperationCash
882 Distribution Made to Limited Liability Company (LLC) Member, Distributions Paid, Per Unit N/A Per unit of ownership amount of cash distributions paid to unit-holder of a limited liability company (LLC). DistributionMadeToLimitedLiabilityCompanyLLCMemberDistributionsPaidPerUnit
967 Fair Value Assumptions, Risk Free Interest Rate N/A Risk-free interest rate assumption used in valuing an instrument. FairValueAssumptionsRiskFreeInterestRate
1009 Fair Value Inputs, Long-term Net of Tax Operating Income Margin, Percent N/A Ratio of an entity’s operating income net of tax to its revenue, used as an input to measure fair value. FairValueInputsLongTermNetOfTaxOperatingIncomeMarginPercent
1055 FDIC Indemnification Asset, Disposals credit Amount of decreases to the indemnification asset due to disposals relating to loss sharing agreements with the Federal Deposit Insurance Corporation (FDIC). FDICIndemnificationAssetDisposals
1060 Federal Home Loan Bank, Advances, Branch of FHLB Bank, Amount of Advances credit Amount of advances from the Federal Home Loan Bank (FHLB). FederalHomeLoanBankAdvancesBranchOfFHLBBankAmountOfAdvancesByBranch
1133 Fees and Commissions, Debit Cards credit Amount of income earned from debit card services, including interchange fees, annual fees and other fees. FeesAndCommissionsDebitCards
1386 Interest Expense, Other Domestic Deposits debit Interest expense incurred on other deposits in domestic offices. InterestExpenseOtherDomesticDeposits
1387 Interest Expense, Other Long-term Debt debit Interest expense incurred on all other long-term debt, which may include (1) interest on long-term notes, and (2) amortization of issuance costs not otherwise separately disclosed. InterestExpenseOtherLongTermDebt
1445 Investment Owned, Balance, Principal Amount debit For investments which are quantified by principal amount, the principle balance held at close of period. InvestmentOwnedBalancePrincipalAmount
1466 Investments in and Advances to Affiliates, Dividend or Interest Credited to Income credit At the close of the period, the dividends or interest included in caption 1 of the statement of operations. In addition, show as the final item the aggregate of dividends and interest included in the statement of operations in respect of investments in affiliates not held at the close of the period. The total of this column would be expected to agree with the correlative amount shown on the related statement of operations. InvestmentsInAndAdvancesToAffiliatesDividendOrInterestCreditedToIncome
1527 Liabilities Subject to Compromise, Other Liabilities credit The amount of other obligations included in liabilities subject to compromise. LiabilitiesSubjectToCompromiseOtherLiabilities
1616 Loans Receivable with Fixed Rates of Interest debit Amount of loan with fixed rate of interest. LoansReceivableWithFixedRatesOfInterest1
1617 Loans Receivable with Variable Rates of Interest debit Amount of loan with variable or adjustable rate of interest. LoansReceivableWithVariableRatesOfInterest1
1718 Management Fee Payable credit Carrying amount of the unpaid portion of the fee payable to the managing member or general partner for management of the fund or trust. ManagementFeePayable
1729 Minimum Lease Payments, Sale Leaseback Transactions, Remainder of Fiscal Year credit Amount of minimum lease payments for sale-leaseback transactions accounted for using the deposit method or as a financing due in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. MinimumLeasePaymentsSaleLeasebackTransactionsRemainderOfFiscalYear
1736 Minimum Net Worth Required for Compliance credit The lowest amount of net worth (total assets minus total liabilities) required by secondary market investors or state-imposed regulatory mandates. MinimumNetWorthRequiredForCompliance
1781 Noncash or Part Noncash Acquisition, Net Nonmonetary Assets Acquired (Liabilities Assumed) (Deprecated 2011-01-31) debit The net book value of a nonmonetary asset transferred or exchanged in connection with the acquisition of a business or asset in a noncash transaction. Noncash is defined as transactions 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. Nonmonetary assets and liabilities are assets and liabilities that will not result in cash receipts or cash payments in the future. NoncashOrPartNoncashAcquisitionNetNonmonetaryAssetsAcquiredLiabilitiesAssumed
1798 Noninterest Expense Transfer Agent and Custodian Fees debit Fees paid to an agent employed by a corporation or mutual fund to maintain shareholder records, including purchases, sales, and account balances. Also includes custodian fees incurred during an accounting period from an agent, bank, trust company, or other organization that holds and safeguards an individual’s, mutual fund’s, or investment company’s assets for them. These fees will be billed back to the client and are a component of noninterest expense. NoninterestExpenseTransferAgentAndCustodianFees
1839 Operating Leases, Future Minimum Payments Receivable, Remainder of Fiscal Year debit Amount of required minimum rental payments receivable in the remainder of the fiscal year following the latest fiscal year ended for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year. OperatingLeasesFutureMinimumPaymentsReceivableRemainderOfFiscalYear
1853 Other Commitment, Due in Fifth Year credit Minimum amount of other commitment maturing in the fifth fiscal year following the latest fiscal year for commitments not otherwise specified in the taxonomy. Excludes commitments explicitly modeled in this taxonomy, including but not limited to, long-term and short-term purchase commitments, recorded and unrecorded purchase obligations, supply commitments, registration payment arrangements, leases, debt, product warranties, guarantees, environmental remediation obligations, and pensions. OtherCommitmentDueInFifthYear
1855 Other Commitment, Due in Fourth Year credit Minimum amount of other commitment maturing in the fourth fiscal year following the latest fiscal year for commitments not otherwise specified in the taxonomy. Excludes commitments explicitly modeled in this taxonomy, including but not limited to, long-term and short-term purchase commitments, recorded and unrecorded purchase obligations, supply commitments, registration payment arrangements, leases, debt, product warranties, guarantees, environmental remediation obligations, and pensions. OtherCommitmentDueInFourthYear
1858 Other Commitment, Due in Second Year credit Minimum amount of other commitment maturing in the second fiscal year following the latest fiscal year for commitments not otherwise specified in the taxonomy. Excludes commitments explicitly modeled in this taxonomy, including but not limited to, long-term and short-term purchase commitments, recorded and unrecorded purchase obligations, supply commitments, registration payment arrangements, leases, debt, product warranties, guarantees, environmental remediation obligations, and pensions. OtherCommitmentDueInSecondYear
1859 Other Commitment, Due in Third Year credit Minimum amount of other commitment maturing in the third fiscal year following the latest fiscal year for commitments not otherwise specified in the taxonomy. Excludes commitments explicitly modeled in this taxonomy, including but not limited to, long-term and short-term purchase commitments, recorded and unrecorded purchase obligations, supply commitments, registration payment arrangements, leases, debt, product warranties, guarantees, environmental remediation obligations, and pensions. OtherCommitmentDueInThirdYear
1884 Other Premium Revenue, Net (Deprecated 2013-01-31) credit Premiums recognized as revenue in the period earned on all types of insurance and reinsurance contracts not otherwise specified in the taxonomy after subtracting any amounts ceded to another insurer. OtherPremiumRevenueNet
1901 Other than Temporary Impairment Losses, Investments, Reclassification Adjustment of Noncredit Portion Included in Net Income, Availabe-for-sale Securities, before Tax credit Amount before tax of reclassification adjustment for other than temporary impairment (OTTI) related to factors other than credit loss on a previously impaired investment in available-for-sale debt security. OtherThanTemporaryImpairmentLossesInvestmentsReclassificationAdjustmentOfNoncreditPortionIncludedInNetIncomeAvailabeforsaleSecuritiesBeforeTax
1990 Premiums Earned, Net, Property and Casualty credit Amount, after premiums ceded to other entities and premiums assumed by the entity, of property and casualty premiums earned. PremiumsEarnedNetPropertyAndCasualty
1993 Premiums Receivable, Allowance for Doubtful Accounts, Provision Charged to Expense (Deprecated 2013-01-31) credit The amount charged against earnings during the period to provide for known and estimated losses on collections of premiums receivable. PremiumsReceivableAllowanceForDoubtfulAccountsProvisionChargedToExpense
2013 Present Value of Future Insurance Profits, Interest Accrued credit Amount of interest earned on present value of future insurance profits. PresentValueOfFutureInsuranceProfitsInterestAccrued1
2061 Proceeds from Sale of Mortgage Servicing Rights (MSR) debit The cash inflow from the sale of servicing rights, which contractually entitle the servicer to receive fees and ancillary revenues for performing billing, collection, disbursement and recordkeeping services in connection with a mortgage portfolio. Rights may be obtained via (1) acquisition or assumption of a servicing obligation that does not relate to financial assets of the servicer or its consolidated affiliates; or (2) by originating mortgage loans and then (a) transferring the loans to a Variable Interest Entity (VIE) in a transaction that meets the necessary transfer and classification requirements, or (b) transferring the loans in a transaction that meets the requirements for sale accounting. ProceedsFromSaleOfMortgageServicingRightsMSR
2167 SEC Schedule III, Real Estate and Accumulated Depreciation, Initial Cost of Land debit Initial cost of land for entities with a substantial portion of business acquiring and holding investment real estate. Excludes real estate not held as an investment or interest. RealEstateAndAccumulatedDepreciationInitialCostOfLand
2244 Restructuring and Related Cost, Expected Cost debit Amount expected to be recognized in earnings for the specified restructuring cost. RestructuringAndRelatedCostExpectedCost1
2383 Servicing Asset debit Aggregate amount of servicing assets that are subsequently measured at fair value and servicing assets that are subsequently measured using the amortization method. ServicingAsset
2388 Servicing Asset at Amortized Cost, Disposals credit Amount conveyed to unrelated parties of contract to contract to service financial assets under which the benefits of servicing are expected to more than adequately compensate the servicer. ServicingAssetAtAmortizedValueDisposals
2467 Statutory Accounting Practices, Statutory Amount Available for Dividend Payments without Regulatory Approval credit Amount of dividends that can be declared or paid without approval of regulatory agency. StatutoryAccountingPracticesStatutoryAmountAvailableForDividendPaymentsWithoutRegulatoryApproval
2473 Development Stage Entities, Stock Issued, Shares, Issued for Noncash Consideration (Deprecated 2015-01-31) N/A Number of shares issued for noncash consideration for development stage entities. StockIssuedDuringPeriodSharesIssuedForNoncashConsideration
285 Assets Sold under Agreements to Repurchase, Interest Rate N/A Interest rate on the amount to be repaid to the counterparty to the repurchase agreement when the carrying amount (or market value, if higher than the carrying amount) of securities or other assets sold under the repurchase agreement exceeds 10 percent of total assets. AssetsSoldUnderAgreementsToRepurchaseInterestRate
459 Capital Leases, Future Minimum Payments, Next Rolling Twelve Months credit Amount of minimum lease payments for capital leases due 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. CapitalLeasesFutureMinimumPaymentsNextRollingTwelveMonths
460 Capital Leases, Future Minimum Payments Receivable, Next Twelve Months debit Amount of minimum lease payments to be received by the lessor for capital leases in the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. CapitalLeasesFutureMinimumPaymentsReceivableCurrent
479 Cash Flows Between Transferor and Transferee, Repayments of Servicing Fee Advances debit Cash flows between transferee and transferor in repayment of service fee advances, in advance of a securitization, asset-backed financing arrangement, or similar transfer in which the transferor has continuing involvement with the transferred financial assets underlying the transaction (including, but not limited to, servicing, recourse, and restrictions on transferor’s interests in the transferred financial assets). CashFlowsBetweenTransfereeAndTransferorRepaymentsOfServicingFeeAdvances
514 Common Stocks, Including Additional Paid in Capital, Net of Discount credit Amount after discount on shares of par value plus amounts in excess of par value or issuance value for common stock held by shareholders. Includes common stock repurchased and held as treasury stock. CommonStocksIncludingAdditionalPaidInCapitalNetOfDiscount
549 Contractual Obligation, Due after Fifth Year credit Amount of contractual obligation due after the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. ContractualObligationDueAfterFifthYear
550 Contractual Obligation, Due in Fifth Year credit Amount of contractual obligation due in the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. ContractualObligationDueInFifthYear
552 Contractual Obligation, Due in Fourth Year credit Amount of contractual obligation due in the fourth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. ContractualObligationDueInFourthYear
553 Contractual Obligation, Due in Next Fiscal Year credit Amount of contractual obligation due in the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. ContractualObligationDueInNextTwelveMonths
593 Debt Instrument, Convertible, Stock Price Trigger N/A Price of the entity’s common stock which would be required to be attained for the conversion feature embedded in the debt instrument to become effective. DebtInstrumentConvertibleStockPriceTrigger
599 Debt Instrument, Periodic Payment Terms, Balloon Payment to be Paid credit Amount of payment greater than the preceding installment payments to be paid at final maturity date of debt. DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid
656 Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Rate of Compensation Increase N/A Expected rate of compensation increases (for pay-related plans). DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationRateOfCompensationIncrease
684 Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year debit Amount of employer’s best estimate of contributions expected to be paid to the plan during the next fiscal year beginning after the date of the latest statement of financial position. DefinedBenefitPlansEstimatedFutureEmployerContributionsInNextFiscalYear
687 Defined Benefit Plan, Target Plan Asset Allocations Range Maximum N/A Target allocation maximum percentage of investments of this type to total plan assets presented on a weighted average basis. DefinedBenefitPlanTargetPlanAssetAllocationsRangeMaximum
690 Defined Contribution Plan, Administrative Expenses debit Amount of administrative expenses incurred by a defined contribution plan. DefinedContributionPlanAdministrativeExpenses
758 Derivative, Average Price Risk Option Strike Price N/A The average strike price on the group of price risk option contracts such as put options or call options. DerivativeAveragePriceRiskOptionStrikePrice
786 Derivative Liability, Fair Value, Gross Liability Including Not Subject to Master Netting Arrangement credit Fair value, before effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities not subject to a master netting arrangement and elected not to be offset. DerivativeLiabilityFairValueGrossLiabilityIncludingNotSubjectToMasterNettingArrangement
806 Derivative, Nonmonetary Notional Amount, Mass N/A Nominal mass used to calculate payments on a derivative instrument. DerivativeNonmonetaryNotionalAmountMass
832 Disposal Group, Including Discontinued Operation, Accrued Income Tax Payable credit Amount classified as income tax obligations attributable to disposal group held for sale or disposed of. DisposalGroupIncludingDiscontinuedOperationAccruedIncomeTaxPayable
844 Disposal Group, Including Discontinued Operation, Deferred Tax Assets, Noncurrent debit Amount classified as deferred tax assets attributable to disposal group held for sale or disposed of, expected to be disposed of after one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationDeferredTaxAssetsNoncurrent
873 Disposal Group, Including Discontinued Operation, Property, Plant and Equipment debit Amount classified as property, plant and equipment attributable to disposal group held for sale or disposed of. DisposalGroupIncludingDiscontinuedOperationPropertyPlantAndEquipment
875 Disposal Group, Including Discontinued Operation, Property, Plant and Equipment, Noncurrent debit Amount classified as property, plant and equipment attributable to disposal group held for sale or disposed of, expected to be disposed of after one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationPropertyPlantAndEquipmentNoncurrent
946 Exchange Fees debit The amount of expense in the period for fees charged by securities exchanges for the privilege of trading securities listed on that exchange. Some fees vary with the related volume, while others are fixed. ExchangeFees
1093 Federal Home Loan Bank, Advances, Maturities Summary, Due after Rolling Year Five credit Amount of advances from Federal Home Loan Bank (FHLBank) maturing after the 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. FederalHomeLoanBankAdvancesMaturitiesSummaryDueAfterRollingYearFive
1094 Federal Home Loan Bank, Advances, Maturities Summary, Due in Next Rolling Twelve Months credit Amount of advances from Federal Home Loan Bank (FHLBank) 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. FederalHomeLoanBankAdvancesMaturitiesSummaryDueInNextRollingTwelveMonths
1096 Federal Home Loan Bank, Advances, Maturities Summary, Due in Rolling Year Five credit Amount of advances from Federal Home Loan Bank (FHLBank) maturing in the 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. FederalHomeLoanBankAdvancesMaturitiesSummaryDueInRollingYearFive
1097 Federal Home Loan Bank, Advances, Maturities Summary, Due in Rolling Year Four credit Amount of advances from Federal Home Loan Bank (FHLBank) maturing in the fourth 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. FederalHomeLoanBankAdvancesMaturitiesSummaryDueInRollingYearFour
1098 Federal Home Loan Bank, Advances, Maturities Summary, Due in Rolling Year Three credit Amount of advances from Federal Home Loan Bank (FHLBank) maturing in the third 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. FederalHomeLoanBankAdvancesMaturitiesSummaryDueInRollingYearThree
1099 Federal Home Loan Bank, Advances, Maturities Summary, Due in Rolling Year Two credit Amount of advances from Federal Home Loan Bank (FHLBank) maturing in the second 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. FederalHomeLoanBankAdvancesMaturitiesSummaryDueInRollingYearTwo
1235 Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Development Costs credit Amount of estimated future accumulated cash outflow for costs to be incurred in developing proved oil and gas reserves. FutureNetCashFlowsRelatingToProvedOilAndGasReservesDevelopmentCosts
1293 Impaired Financing Receivable, with Related Allowance, Average Recorded Investment debit Amount of average investment of impaired financing receivables for which there is a related allowance for credit losses. ImpairedFinancingReceivableWithRelatedAllowanceAverageRecordedInvestment
1298 Impairment Effect on Earnings Per Share, after Tax N/A After tax earnings per share or per unit impact arising from asset impairment. ImpairmentEffectOnEarningsPerShareAfterTax
1303 Income Tax Examination, Estimate of Possible Loss debit Estimated amount of loss resulting from an adverse tax position. IncomeTaxExaminationEstimateOfPossibleLoss
1350 Interest and Fee Income, Loans, Consumer, Real Estate credit Interest and fee income generated from loans secured by one- to four-family residential properties. This item excludes home equity lines-of-credit. InterestAndFeeIncomeLoansConsumerRealEstate
1354 Interest and Fee Income, Loans, Other Consumer credit Interest and fee income from other loans extended to individual consumers. InterestAndFeeIncomeLoansOtherConsumer
1390 Interest Expense, Savings Deposits debit Interest expense incurred on all savings account deposits. InterestExpenseSavingsDeposits
1418 Interest Income, Securities, Operating, Tax Exempt credit Amount of operating interest income, including amortization and accretion of premiums and discounts, on securities exempt from state, federal and other income tax. InterestIncomeSecuritiesTaxExempt
1453 Investment Owned, Unrealized Appreciation (Deprecated 2011-01-31) debit This element represents the excess of the fair value of an investment (security, contract) over its cost (face amount, notional amount) which excess value has not been recognized in earnings of the entity. InvestmentOwnedUnrealizedAppreciation
1489 Jointly Owned Utility Plant, Ownership Amount of Construction Work in Progress debit The period end amount of construction work in progress at a jointly owned electricity generation plant. JointlyOwnedUtilityPlantOwnershipAmountOfConstructionWorkInProgress
1517 Liabilities Subject to Compromise, Asbestos Obligations credit The amount of asbestos related liabilities included in liabilities subject to compromise. LiabilitiesSubjectToCompromiseAsbestosObligations
1520 Liabilities Subject to Compromise, Debt and Accrued Interest credit The amount of debt and related accrued interest included in liabilities subject to compromise. LiabilitiesSubjectToCompromiseDebtAndAccruedInterest
1524 Liabilities Subject to Compromise, Environmental Contingencies credit The amount of environmental remediation liabilities included in liabilities subject to compromise. LiabilitiesSubjectToCompromiseEnvironmentalContingencies
1528 Liabilities Subject to Compromise, Pension and Other Postretirement Obligations credit The amount of pension and other postretirement obligations included in liabilities subject to compromise. LiabilitiesSubjectToCompromisePensionAndOtherPostretirementObligations
1700 Loss Contingency, Receivable debit Amount of receivable related to a loss contingency accrual. For example, an insurance recovery receivable. LossContingencyReceivable
1701 Loss Contingency, Receivable, Current debit Amount of receivable related to a loss contingency accrual that is expected to be collected within one year or the normal operating cycle, if longer. For example, an insurance recovery receivable. LossContingencyReceivableCurrent
1710 Malpractice Insurance, Deductible debit Amount of risk retained by the entity before the insurance arrangement begins to provide coverage. MalpracticeInsuranceDeductible1
1747 Mortgage Loans on Real Estate, Minimum Interest Rate in Range N/A The lowest stated interest rate within the mortgage loans included in the loan grouping. MortgageLoansOnRealEstateMinimumInterestRateInRange
1756 Mortgage Loans on Real Estate, Write-down or Reserve, Amount (Deprecated 2013-01-31) credit The amount of any write-down or reserve provided in the period on a mortgage loan on real estate. MortgageLoansOnRealEstateWriteDownOrReserveAmount
1757 Mortgage Loans on Real Estate, Write-down or Reserve, Amount credit Amount of reserve for write-down of a mortgage loan on real estate. MortgageLoansOnRealEstateWritedownOrReserveAmount1
1792 Noninterest Expense Commission Expense debit Amount of fees incurred for commissions on mutual funds and insurance products. NoninterestExpenseCommissionExpense
1849 Origination of Mortgage Servicing Rights (MSRs) (Deprecated 2013-01-31) debit The increase during the reporting period in the cumulative value of servicing rights. This increase is the result of new servicing rights that are created when mortgages are sold or transferred. OriginationOfMortgageServicingRightsMSRs
1908 Partners’ Capital Account, Option Exercise credit Total change in each class of partners’ capital accounts during the year due to option exercise. All partners include general, limited and preferred partners. PartnersCapitalAccountOptionExercise
1917 Partners’ Capital Account, Units, Contributed N/A Units contributed by each class of partners during the year. Units represent shares of ownership of the general, limited, and preferred partners. PartnersCapitalAccountUnitsContributed
1931 Payments for Deposits with Other Institutions credit Cash paid to make deposits at other institutions during the period. PaymentsForDepositsWithOtherInstitutions
1937 Payments for (Proceeds from) Federal Reserve Bank Stock credit Amount of cash outflow (inflow) from acquisition or sale of Federal Reserve Bank (FRB) stock. PaymentsForProceedsFromFederalReserveBankStock
1946 Payments for Time Deposits credit Cash paid to customers who withdraw money in checking and similar accounts at a financial institution. PaymentsForTimeDeposits
1961 Payments to Acquire Mortgage Servicing Rights (MSR) credit The cash outflow to obtain servicing rights, which contractually entitle the servicer to receive fees and ancillary revenues for performing billing, collection, disbursement and recordkeeping services in connection with a mortgage portfolio. Rights may be obtained via (1) acquisition or assumption of a servicing obligation that does not relate to financial assets of the servicer or its consolidated affiliates; or (2) by originating mortgage loans and then (a) transferring the loans to a Variable Interest Entity (VIE) in a transaction that meets the necessary transfer and classification requirements, or (b) transferring the loans in a transaction that meets the requirements for sale accounting. PaymentsToAcquireMortgageServicingRightsMSR
2034 Proceeds from Insurance Premiums Collected debit Cash received as payments for insurance premiums during the current period. ProceedsFromInsurancePremiumsCollected
2035 Proceeds from Issuance of Common Stock, Dividend Reinvestment Plan debit Amount of cash inflow from capital contributions to an entity associated with a dividend reinvestment plan. ProceedsFromIssuanceOfCommonStockDividendReinvestmentPlan
2063 Proceeds from Sale of Other Assets, Investing Activities debit Amount of cash inflow from the sale of other assets recognized in investing activities. ProceedsFromSaleOfOtherAssetsInvestingActivities
2137 Public Utilities, Property, Plant and Equipment, Generation or Processing debit Period end amount of property, plant and equipment (PPE) related to generation or processing owned by public utility. PublicUtilitiesPropertyPlantAndEquipmentGenerationOrProcessing
2148 Purchase Obligation credit Minimum amount of purchase arrangement in which the entity has agreed to expend funds to procure goods or services from a supplier. PurchaseObligation
2149 Purchase Obligation, Due after Fifth Year credit Minimum amount of purchase arrangement maturing after the fifth fiscal year following the latest fiscal year. Includes, but not limited to, recorded and unrecorded purchase obligations, long-term purchase commitments, and short-term purchase commitments. PurchaseObligationDueAfterFifthYear
2150 Purchase Obligation, Due in Fifth Year credit Minimum amount of purchase arrangement maturing in the fifth fiscal year following the latest fiscal year. Includes, but not limited to, recorded and unrecorded purchase obligations, long-term purchase commitments, and short-term purchase commitments. PurchaseObligationDueInFifthYear
2152 Purchase Obligation, Due in Fourth Year credit Minimum amount of purchase arrangement maturing in the fourth fiscal year following the latest fiscal year. Includes, but not limited to, recorded and unrecorded purchase obligations, long-term purchase commitments, and short-term purchase commitments. PurchaseObligationDueInFourthYear
2153 Purchase Obligation, Due in Next Twelve Months credit Minimum amount of purchase arrangement maturing in the next fiscal year following the latest fiscal year. Includes, but not limited to, recorded and unrecorded purchase obligations, long-term purchase commitments, and short-term purchase commitments. PurchaseObligationDueInNextTwelveMonths
2155 Purchase Obligation, Due in Second Year credit Minimum amount of purchase arrangement maturing in the second fiscal year following the latest fiscal year. Includes, but not limited to, recorded and unrecorded purchase obligations, long-term purchase commitments, and short-term purchase commitments. PurchaseObligationDueInSecondYear
2156 Purchase Obligation, Due in Third Year credit Minimum amount of purchase arrangement maturing in the third fiscal year following the latest fiscal year. Includes, but not limited to, recorded and unrecorded purchase obligations, long-term purchase commitments, and short-term purchase commitments. PurchaseObligationDueInThirdYear
2170 Real Estate Investment Partnership Cost of Sales debit Amount of cost of sales related to investments in real estate partnerships and variable interest entities. RealEstateInvestmentPartnershipCostOfSales
2171 Real Estate Investment Partnership Revenue credit Amount of revenue recognized from investments in real estate partnerships and variable interest entities. RealEstateInvestmentPartnershipRevenue
2187 Reduction of Short-term Capital Lease Obligations credit The cash outflow for a borrowing recorded for a lease meeting the criteria for capitalization (with maturities within one year or the normal operating cycle of the entity, if longer). ReductionOfShortTermCapitalLeaseObligations
2214 Related Party Tax Expense, Due to Affiliates, Current debit The amount of any current tax-related balances due to affiliates as of the date of each statement of financial position presented. RelatedPartyTaxExpenseDueToAffiliatesCurrent
2246 Restructuring and Related Cost, Expected Cost Remaining debit Amount of expected cost remaining for the specified restructuring cost. RestructuringAndRelatedCostExpectedCostRemaining1
2254 Results of Operations, General and Administrative Related to Oil and Gas Producing Activities debit General and administrative costs from oil & gas producing activities. ResultsOfOperationsGeneralAndAdministrativeRelatedToOilAndGasProducingActivities
2256 Results of Operations, Production or Lifting Costs debit Production (lifting) costs from oil and gas producing activities, including but not limited to lease operating expense, production and ad valorem taxes, and transportation expense. ResultsOfOperationsProductionOrLiftingCosts
2327 Securities Borrowed, Collateral, Obligation to Return Securities credit Amount of obligation to return securities collateral under master netting arrangements that have not been offset against securities borrowed. SecuritiesBorrowedCollateralObligationToReturnSecurities
2328 Securities Borrowed, Fair Value of Collateral credit Fair value of the securities received as collateral against securities borrowed. SecuritiesBorrowedFairValueOfCollateral
2331 Securities Borrowed, Liability credit Amount of liability associated with securities borrowed from entities in exchange for collateral. SecuritiesBorrowedLiability
2338 Securities Loaned, Asset debit Amount of asset associated with securities loaned to entities in exchange for collateral. SecuritiesLoanedAsset
2341 Securities Loaned, Fair Value of Collateral debit Fair value of the securities pledged as collateral against securities loaned. SecuritiesLoanedFairValueOfCollateral
2409 Share-based Compensation Arrangement by Share-based Payment Award Accelerated Compensation Cost debit Additional share-based compensation cost recognized as a result of an occurrence of an event that accelerates its recognition. ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost
2429 Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Outstanding, Number N/A Number of equity instruments other than options outstanding, including both vested and non-vested instruments. ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber
2450 Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price N/A Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options. ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice
2452 Shareholder Loans to Finance Leveraged Buyout (Deprecated 2013-01-31) credit Proceeds from shareholder loans used to finance leveraged buyout transaction. ShareholderLoansToFinanceLeveragedBuyout
2496 Supplemental Information for Property, Casualty Insurance Underwriters, Amortization of Deferred Policy Acquisition Costs debit Amount of amortization expense on deferred policy acquisition cost. SupplementalInformationForPropertyCasualtyInsuranceUnderwritersAmortizationOfDeferredPolicyAcquisitionCosts
2516 Supplementary Insurance Information, Premiums Written credit Amount of actual written premiums, including, as applicable, premiums from reinsurance assumed and net of premiums on reinsurance ceded. SupplementaryInsuranceInformationPremiumsWritten
2589 Undistributed Earnings of Domestic Subsidiaries credit Amount of undistributed earnings of domestic subsidiaries or domestic joint ventures intended to be permanent. UndistributedEarningsOfDomesticSubsidiaries
2605 Unusual or Infrequent Item, Loss, Gross debit Amount of loss recognized in the income statement for an event or transaction, that is unusual in nature or occurs infrequently, but not both. UnusualOrInfrequentItemLossGross
2608 Valuation Allowance for Impairment of Recognized Servicing Assets, Sales and Disposals debit Reduction in valuation allowance of servicing assets based on sales and disposals. ValuationAllowanceForImpairmentOfRecognizedServicingAssetsSalesAndDisposals
2623 Withdrawal from Contract Holders Funds credit The cash outflow for a segregated fund account during the period. WithdrawalFromContractHoldersFunds
254 Alternative Excess Net Capital credit The amount of net capital in excess of the alternative minimum required net capital. AlternativeExcessNetCapital
268 Area of Land N/A Area of land held. AreaOfLand
352 Below Market Lease, Acquired credit Amount of acquired leases acquired as part of a real property acquisition at below market lease rate with a finite life. BelowMarketLeaseAcquired
363 Below Market Lease, Amortization Income, Year Four credit Amount of amortization income for leases with a finite life acquired as part of a real property acquisition at below market lease rate expected to be recognized during the fourth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. BelowMarketLeaseAmortizationIncomeYearFour
374 Business Acquisition, Purchase Price Allocation, Deferred Tax Assets, Noncurrent (Deprecated 2013-01-31) debit Gross amount of acquisition cost of a business combination allocated to noncurrent deferred tax assets. BusinessAcquisitionPurchasePriceAllocationDeferredTaxAssetsNoncurrent
377 Business Acquisition, Purchase Price Allocation, Land (Deprecated 2013-01-31) debit Amount of acquisition cost of a business combination allocated to land included in real estate. BusinessAcquisitionPurchasePriceAllocationLand
391 Business Combination, Contingent Consideration, Liability, Current credit Amount of liability recognized arising from contingent consideration in a business combination, expected to be settled within one year or the normal operating cycle, if longer. BusinessCombinationContingentConsiderationLiabilityCurrent
433 Capitalized Costs, Mineral Interests in Proved Properties debit Capitalized costs of proved properties that include fee ownership or a lease, concession, or other interest representing the right to extract oil or gas subject to such terms as may be imposed by the conveyance of that interest. CapitalizedCostsMineralInterestsInProvedProperties
475 Capital Units, Net Amount credit Net amount applicable to investors of capital units or shares. CapitalUnitsNetAmount
564 Convertible Preferred Stock, Shares Issued (Deprecated 2009-01-31) N/A Total number of nonredeemable convertible preferred shares that have been sold (or granted) to the entity’s shareholders. Shares issued includes shares outstanding and shares held in treasury. ConvertiblePreferredStockSharesIssued
567 Convertible Preferred Stock, Shares Subscribed but Unissued, Subscription Receivable (Deprecated 2009-01-31) debit Dollar amount of subscriptions to be received from investors who have been allocated convertible preferred stock to buy. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds. ConvertiblePreferredStockSharesSubscribedButUnissuedSubscriptionReceivable
589 Debt Instrument, Collateral Amount debit Amount of assets pledged to secure a debt instrument. DebtInstrumentCollateralAmount
590 Debt Instrument, Collateral Fee debit Amount of fees associated with providing collateral for the debt instrument. DebtInstrumentCollateralFee
591 Debt Instrument, Convertible, Conversion Ratio (Deprecated 2013-01-31) N/A The ratio applied to the debt for purposes of determining the number of shares of the equity security into which the debt will be converted. DebtInstrumentConvertibleConversionRatio
602 Debt Instrument, Repurchase Amount debit Fair value amount of debt instrument that was repurchased. DebtInstrumentRepurchaseAmount
650 Deferred Tax Liability Not Recognized, Amount of Unrecognized Deferred Tax Liability, Policyholders’ Surplus debit Amount of deferred tax liability not recognized because of the exceptions to comprehensive recognition of deferred taxes related to a policyholders’ surplus. DeferredTaxLiabilityNotRecognizedAmountOfUnrecognizedDeferredTaxLiabilityPolicyholdersSurplus
668 Defined Benefit Plan, Expected Future Benefit Payments, Five Rolling Years Thereafter credit Amount of benefits from a defined benefit plan expected to be paid in the five rolling twelve months after the 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. DefinedBenefitPlanExpectedFutureBenefitPaymentsFiveRollingYearsThereafter
672 Defined Benefit Plan, Expected Future Benefit Payments, Rolling Year Five credit Amount of benefits from a defined benefit plan expected to be paid in the 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. DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearFive
673 Defined Benefit Plan, Expected Future Benefit Payments, Rolling Year Four credit Amount of benefits from a defined benefit plan expected to be paid in the fourth 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. DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearFour
674 Defined Benefit Plan, Expected Future Benefit Payments, Rolling Year Three credit Amount of benefits from a defined benefit plan expected to be paid in the third 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. DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearThree
675 Defined Benefit Plan, Expected Future Benefit Payments, Rolling Year Two credit Amount of benefits from a defined benefit plan expected to be paid in the second 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. DefinedBenefitPlanExpectedFutureBenefitPaymentsRollingYearTwo
689 Defined Benefit Plan, Ultimate Health Care Cost Trend Rate N/A The ultimate trend rate for health care costs. DefinedBenefitPlanUltimateHealthCareCostTrendRate
707 Deposit Assets, Amortizaton Expense from Expirations debit Amount of amortization expense from expiration of contracts underlying deposit assets. DepositAssetsAmortizatonExpenseFromExpirations
713 Deposit Liabilities, Effect of Change in Present Value Assumptions Recorded as Expense debit Amount of expense due to change in the present value assumptions on expected recoveries. DepositLiabilitiesEffectOfChangeInPresentValueAssumptionsRecordedAsExpense
722 Depreciation Expense (Deprecated 2009-01-31) debit Amount of total depreciation expense for property, plant and equipment. Includes production and non-production related depreciation. DepreciationExpense
757 Derivative, Average Forward Price N/A The average forward price on the group of price risk forward or futures contracts, such as gas futures contracts. DerivativeAverageForwardPrice
802 Derivative, Lower Range of Basis Spread on Variable Rate N/A Low end of the range of percentage points added to the reference rate to compute the variable rate on the group of interest rate derivatives. DerivativeLowerRangeOfBasisSpreadOnVariableRate
821 Discontinued Operation, Amounts of Material Contingent Liabilities Remaining credit Amounts of material contingent liabilities, for example, but not limited to, product or environmental liabilities or litigation, that remain with the entity despite the disposal of the disposal group that is classified as a component of the entity. DiscontinuedOperationAmountsOfMaterialContingentLiabilitiesRemaining
840 Disposal Group, Including Discontinued Operation, Deferred Revenue credit Amount classified as deferred revenue attributable to disposal group held for sale or disposed of. DisposalGroupIncludingDiscontinuedOperationDeferredRevenue
841 Disposal Group, Including Discontinued Operation, Deferred Revenue, Current credit Amount classified as deferred revenue attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationDeferredRevenueCurrent
845 Disposal Group, Including Discontinued Operation, Deferred Tax Liabilities, Current credit Amount classified as deferred tax liabilities attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationDeferredTaxLiabilitiesCurrent
854 Disposal Group, Including Discontinued Operation, Intangible Assets, Noncurrent debit Amount classified as intangible assets, excluding goodwill, attributable to disposal group held for sale or disposed of, expected to be disposed of beyond one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationIntangibleAssetsNoncurrent
861 Disposal Group, Including Discontinued Operation, Long Lived Assets, Noncurrent (Deprecated 2015-01-31) debit Amount classified as long lived assets attributable to disposal group held for sale or disposed of, expected to be disposed of after one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationLongLivedAssetsNoncurrent
871 Disposal Group, Including Discontinued Operation, Prepaid and Other Assets debit Amount classified as prepaid and other assets attributable to disposal group held for sale or disposed of. DisposalGroupIncludingDiscontinuedOperationPrepaidAndOtherAssets
929 Equity Issued in Business Combination, Fair Value Disclosure credit Fair value of equity issued in a business combination. EquityIssuedInBusinessCombinationFairValueDisclosure
1010 Fair Value Inputs, Long-term Pre-tax Operating Margin, Percent N/A Long-term pre-tax operating income as a percentage of net sales, used as an input to measure fair value. FairValueInputsLongtermPreTaxOperatingMarginPercent
1205 Finite-Lived Intangible Assets, Amortization Expense, Next Rolling Twelve Months debit Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized 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. FiniteLivedIntangibleAssetsAmortizationExpenseNextRollingTwelveMonths
1208 Finite-Lived Intangible Assets, Amortization Expense, Rolling after Year Five debit Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized after the 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. FiniteLivedIntangibleAssetsAmortizationExpenseRollingAfterYearFive
1209 Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Five debit Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized in the 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. FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFive
1210 Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Four debit Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized in the fourth 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. FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearFour
1211 Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Three debit Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized in the third 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. FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearThree
1212 Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Two debit Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized in the second 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. FiniteLivedIntangibleAssetsAmortizationExpenseRollingYearTwo
1291 Impaired Financing Receivable, with No Related Allowance, Recorded Investment debit Amount of investment in impaired financing receivables for which there is no related allowance for credit losses. ImpairedFinancingReceivableWithNoRelatedAllowanceRecordedInvestment
1337 Interest and Dividend Income, Securities, Operating, Other credit Amount of other operating dividend and interest income, including amortization and accretion of premiums and discounts, on securities. InterestAndDividendIncomeSecuritiesOther
1373 Interest Expense, Domestic Deposits debit The aggregate interest expense incurred on all domestic deposits. InterestExpenseDomesticDeposits
1408 Interest Income, Other Domestic Deposits credit Interest earned on US domestic deposits other than funds deposited in money market accounts. InterestIncomeOtherDomesticDeposits
1442 Investment Owned, at Cost debit Cost of the investment. InvestmentOwnedAtCost
1525 Liabilities Subject to Compromise, Income Tax Contingencies credit The amount of income taxes included in liabilities subject to compromise. LiabilitiesSubjectToCompromiseIncomeTaxContingencies
1526 Liabilities Subject to Compromise, Increase (Decrease) in Interest on Prepetition Liabilities credit Amount of interest on prepetition liabilities since bankruptcy filing date. LiabilitiesSubjectToCompromiseIncreaseDecreaseInInterestOnPrepetitionLiabilities
1607 Line of Credit Facility, Decrease, Forgiveness debit Amount of decrease in line of credit facility from forgiveness by the holder of the line of credit. LineOfCreditFacilityDecreaseForgiveness1
1608 Liquidation Basis of Accounting, Accrued Costs to Dispose of Assets and Liabilities credit Amount of estimated accrued costs to dispose of assets or other items expected to be sold in liquidation. LiquidationBasisOfAccountingAccruedCostsToDisposeOfAssetsAndLiabilities
1609 Liquidation Basis of Accounting, Items Previously Not Recognized debit Amount of items not previously recognized that are expected to be sold in liquidation. LiquidationBasisofAccountingItemsPreviouslyNotRecognized
1703 Loss Contingency, Receivable, Receipts credit Amount of collections of receivables pertaining to a loss contingency. LossContingencyRelatedReceivableCarryingValueReceipts
1743 Mortgage Loans on Real Estate, Federal Income Tax Basis (Deprecated 2013-01-31) credit The total amount of the Federal income tax bases of mortgage loans on real estate. MortgageLoansOnRealEstateFederalIncomeTaxBasis
1750 Mortgage Loans on Real Estate, Periodic Payment Terms, Balloon Payment to be Received debit Amount of large payment to be received at final maturity date of mortgage loans. MortgageLoansOnRealEstatePeriodicPaymentTermsBalloonPaymentToBeReceived
1763 Multiemployer Plans, Minimum Contribution credit Amount of minimum contribution(s) required for future periods to a multiemployer plan by collective bargaining arrangements, statutory obligations, or other contractual obligations. A multiemployer plan is a pension or postretirement benefit plan to which two or more unrelated employers contribute where assets contributed by one participating employer may be used to provide benefits to employees of other participating employers. MultiemployerPlansMinimumContribution
1766 Multiemployer Plans, Withdrawal Obligation credit Amount of the obligation recognized by withdrawing from a pension or postretirement benefit plan to which two or more unrelated employers contribute where assets contributed by one participating employer may be used to provide benefits to employees of other participating employers. MultiemployerPlansWithdrawalObligation
1793 Noninterest Expense Directors Fees debit Noninterest expense related to directors’ fees which are fees paid by an Entity to its directors. Directors’ fees may be paid in addition to salary and other benefits. NoninterestExpenseDirectorsFees
1800 Non Investment Assets Less Non Investment Liabilities, Percent of Net Assets N/A The percent of net assets of non investment assets and liabilities. This represents the percentage difference between the investments, including long and short positions, and net assets. NonInvestmentAssetsLessNonInvestmentLiabilitiesPercentOfNetAssets
1806 Notional Amount of Nonderivative Instruments N/A Nominal or face amount used to calculate payments on a nonderivative instrument. NotionalAmountOfNonderivativeInstruments
1974 Payments to Purchase Other Loans Held-for-sale credit The cash outflow used to purchase loans (other than mortgage loans) that are held with the intention to resell in the near future. PaymentsToPurchaseOtherLoansHeldForSale
1985 Preferred Stock, Dividend (Deprecated 2009-01-31) debit Total dividends declared for each class of preferred stock. PreferredStockDividend
1994 Premiums Receivable, Allowance for Doubtful Accounts, Provision Charged to Expense debit Amount of expense for known and estimated loss on collection of premiums receivable. PremiumsReceivableAllowanceForDoubtfulAccountsProvisionChargedToExpense1
2010 Present Value of Future Insurance Profits, Amortization Expense debit Amount of the present value of future profits asset amortized. PresentValueOfFutureInsuranceProfitsAmortizationExpense1
2014 Present Value of Future Insurance Profits, Unrealized Investment Gains credit Amount of unrealized investment gains recognized in the income statement from the increase in the present value of future insurance profits asset. PresentValueOfFutureInsuranceProfitsUnrealizedInvestmentGains1
2021 Proceeds from Collection of Loans Held-for-sale debit The cash inflow from collection of repayments from borrowers on loans that are held with the intention to resell in the near future; includes mortgages and other types of loans. ProceedsFromCollectionOfLoansHeldForSale
2028 Proceeds from Deposits with Other Institutions debit Cash received from refund of deposits with other institutions during the period. ProceedsFromDepositsWithOtherInstitutions
2041 Proceeds from Loan Originations (Deprecated 2012-01-31) credit The cash inflow associated with loan origination (the process when securing a mortgage for a piece of real property) or lease origination. It is through this process that the terms of the mortgage agreement (amount of loan, interest rate, compounding frequency, and so forth) or lease are established and the involved parties legally bind themselves to the transaction. ProceedsFromLoanOriginations
2045 Proceeds from Maturities, Prepayments and Calls of Other Investments debit The cash inflow associated with the maturity (principal being due), prepayment and call (request of early payment) of other investments not otherwise defined in the taxonomy. ProceedsFromMaturitiesPrepaymentsAndCallsOfOtherInvestments
2055 Proceeds from Sale of Federal Home Loan Bank Stock debit Amount of cash inflow from sale of Federal Home Loan Bank (FHLB) stock. ProceedsFromSaleOfFederalHomeLoanBankStock
2081 Production, Barrels of Oil Equivalents N/A Energy measure of oil and natural gas production reserves. ProductionBarrelsOfOilEquivalents1
2197 Reinsurance Recoverable for Unpaid Claims and Claims Adjustments debit Amount after valuation allowance recoverable under reinsurance contracts for claims and claims adjustments. ReinsuranceRecoverableForUnpaidClaimsAndClaimsAdjustments
2228 Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount N/A Percentage of fair value of reporting unit in excess of carrying amount. ReportingUnitPercentageOfFairValueInExcessOfCarryingAmount
2249 Results of Operations, Accretion of Asset Retirement Obligations debit Accretion expense of asset retirement obligations related to oil and gas producing activities. ResultsOfOperationsAccretionOfAssetRetirementObligations
2253 Results of Operations, Exploration Expense debit Exploration costs from oil and gas producing activities. ResultsOfOperationsExplorationExpense
2268 Retained Patronage Allocations credit Amount of patronage earnings retained within the agricultural cooperative. RetainedPatronageAllocations
2277 Revolving Loan Facility to Finance Leveraged Buyout (Deprecated 2013-01-31) credit Borrowings from a revolving loan facility used to finance leveraged buyout transaction. RevolvingLoanFacilityToFinanceLeveragedBuyout
2286 Sale Leaseback Transaction, Deferred Gain, Gross credit The amount of the gain recorded in connection with the transaction involving the sale of property to another party and the lease of the property back to the seller to be recognized in future periods. SaleLeasebackTransactionDeferredGainGross
2293 Sale Leaseback Transaction, Monthly Rental Payments credit The amount of the monthly rental payments due under the lease entered into in connection with the transactions involving the sale of property to another party and the lease of the property back to the seller. SaleLeasebackTransactionMonthlyRentalPayments
2298 Sale Leaseback Transaction, Other Payments Required credit Other amounts the seller-lessee is required to pay under the terms of the transaction involving the sale of property to another party and lease of the property back to the seller, including reimbursements for such items, as utilities, taxes, insurance and common area maintenance. SaleLeasebackTransactionOtherPaymentsRequired
2322 SEC Schedule III, Real Estate Investment Property, Net debit Amount after accumulated depreciation of real estate held for investment for entities with a substantial portion of business acquiring and holding investment real estate. SECScheduleIIIRealEstateInvestmentPropertyNet
2324 SEC Schedule III, Real Estate, Write-down or Reserve, Amount debit Amount of write-down or reserve recognized in the income statement on real estate investments for entities with a substantial portion of business acquiring and holding investment real estate. SECScheduleIIIRealEstateWritedownOrReserveAmount
2325 Securities Borrowed, Amount Offset Against Collateral debit Amount, after effects of master netting arrangements, of securities borrowed from entities in exchange for collateral offset against an obligation to return collateral under a master netting arrangement. Includes assets not subject to a master netting arrangement and not elected to be offset. SecuritiesBorrowedAmountOffsetAgainstCollateral
2337 Securities Loaned, Amount Offset Against Collateral credit Amount, after effects of master netting arrangements, of securities loaned to entities in exchange for collateral offset against a right to receive collateral. Includes liabilities not subject to a master netting arrangement and not elected to be offset. SecuritiesLoanedAmountOffsetAgainstCollateral
2360 Securities Sold under Agreements to Repurchase, Collateral, Right to Reclaim Cash debit Amount of right to receive cash collateral under master netting arrangements that have not been offset against securities sold under agreement to repurchase. SecuritiesSoldUnderAgreementsToRepurchaseCollateralRightToReclaimCash
2418 Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Share-based Liabilities Paid credit Amount of cash paid related to share-based compensation liabilities. ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsShareBasedLiabilitiesPaid
2421 Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price N/A Agreed-upon price for the exchange of the underlying asset relating to the share-based payment award. ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice
2422 Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate N/A The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period. ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate
2430 Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized N/A Number of additional shares authorized for issuance under an established share-based compensation plan. ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfAdditionalSharesAuthorized
2438 Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested Options Forfeited, Weighted Average Grant Date Fair Value N/A Weighted average grant-date fair value of non-vested options forfeited. SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue
2471 Stock Issued (Deprecated 2011-01-31) debit The fair value of stock issued in noncash financing activities. StockIssued
2481 Stock Repurchase Program, Authorized Amount credit Amount of stock repurchase plan authorized. StockRepurchaseProgramAuthorizedAmount1
2499 Supplemental Information for Property, Casualty Insurance Underwriters, Earned Premiums credit Amount of property-casualty insurance premium revenue earned on insurance policies. SupplementalInformationForPropertyCasualtyInsuranceUnderwritersEarnedPremiums
2504 Supplemental Information for Property, Casualty Insurance Underwriters, Paid Claims and Claims Adjustment Expense debit Payments of claims and claims adjustment expenses during the period of a property-casualty insurance entity. SupplementalInformationForPropertyCasualtyInsuranceUnderwritersPaidClaimsAndClaimsAdjustmentExpense
2505 Supplemental Information for Property, Casualty Insurance Underwriters, Premiums Written credit Amount of actual premium written by property-casualty insurance underwriter. SupplementalInformationForPropertyCasualtyInsuranceUnderwritersPremiumsWritten
2593 Unrecognized Tax Benefits, Increase Resulting from Acquisition credit Amount of increase in unrecognized tax benefits resulting from acquisitions. UnrecognizedTaxBenefitsIncreasesResultingFromAcquisition
2602 Unsolicited Tender Offer Costs debit Costs incurred in connection with an unsolicited tender offer (one where the Entity being sought has not requested the offer). These would include costs relating to evaluation and dissemination of information regarding an unsolicited tender offer. A tender offer is a broad solicitation by an Entity or a third party to purchase a substantial percentage of another entity’s shares or units for a limited period of time. The offer is at a fixed price, usually at a premium over the current market price, and is contingent on shareholders’ tendering a fixed number of their shares or units. UnsolicitedTenderOfferCosts
2616 Weighted Average Discount Rate, Percent N/A The average discount rate applied to insurance contracts to determine future policy benefits to be paid to or on behalf of policyholders. WeightedAverageDiscountRatePercent
200 Accelerated Share Repurchases, Final Price Paid Per Share N/A Final price paid per share for the purchase of the targeted number of shares, determined by an average market price over a fixed period of time. AcceleratedShareRepurchasesFinalPricePaidPerShare
201 Accelerated Share Repurchases, Initial Price Paid Per Share N/A The price paid per share to immediately purchase the targeted number of shares on the date of executing the accelerated share repurchase agreement. AcceleratedShareRepurchasesInitialPricePaidPerShare
202 Accounts Payable, Interest-bearing (Deprecated 2009-01-31) credit Carrying value as of the balance sheet date of obligations incurred and payable to vendors that bear interest at either a stated or an imputed rate. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). AccountsPayableInterestBearing
203 Accounts Payable, Other (Deprecated 2009-01-31) credit Carrying value as of the balance sheet date of obligations incurred and payable, which are not elsewhere specified in the taxonomy. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). AccountsPayableOther
204 Accounts Payable, Related Parties (Deprecated 2009-01-31) credit Amount for accounts payable to related parties. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). AccountsPayableRelatedParties
206 Accounts Payable, Trade (Deprecated 2009-01-31) credit Carrying value as of the balance sheet date of obligations incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity’s business. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). AccountsPayableTrade
207 Accounts Payable, Underwriters, Promoters, and Employees (Other than Salaries and Wages) (Deprecated 2009-01-31) credit Carrying value as of the balance sheet date of obligations incurred and payable to underwriters, promoters, and employees (other than salaries and wages) which are not included in the affiliated or other related party element. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). AccountsPayableUnderwritersPromotersAndEmployeesOtherThanSalariesAndWages
210 Accrual for Environmental Loss Contingencies, Undiscounted, after Rolling Year Five credit Undiscounted amount of the accrual for environmental loss contingencies expected to be paid after the 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. AccrualForEnvironmentalLossContingenciesUndiscountedDueAfterRollingYearFive
211 Accrual for Environmental Loss Contingencies, Undiscounted, Next Rolling Twelve Months credit Undiscounted amount of the accrual for environmental loss contingencies expected to be paid 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. AccrualForEnvironmentalLossContingenciesUndiscountedDueInNextRollingTwelveMonths
212 Accrual for Environmental Loss Contingencies, Undiscounted, Remainder of Fiscal Year credit Undiscounted amount of the accrual for environmental loss contingencies expected to be paid in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. AccrualForEnvironmentalLossContingenciesUndiscountedDueInRemainderOfFiscalYear
213 Accrual for Environmental Loss Contingencies, Undiscounted, Rolling Year Five credit Undiscounted amount of the accrual for environmental loss contingencies expected to be paid in the 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. AccrualForEnvironmentalLossContingenciesUndiscountedDueInRollingYearFive
214 Accrual for Environmental Loss Contingencies, Undiscounted, Rolling Year Four credit Undiscounted amount of the accrual for environmental loss contingencies expected to be paid in the fourth 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. AccrualForEnvironmentalLossContingenciesUndiscountedDueInRollingYearFour
215 Accrual for Environmental Loss Contingencies, Undiscounted, Rolling Year Three credit Undiscounted amount of the accrual for environmental loss contingencies expected to be paid in the third 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. AccrualForEnvironmentalLossContingenciesUndiscountedDueInRollingYearThree
216 Accrual for Environmental Loss Contingencies, Undiscounted, Rolling Year Two credit Undiscounted amount of the accrual for environmental loss contingencies expected to be paid in the second 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. AccrualForEnvironmentalLossContingenciesUndiscountedDueInRollingYearTwo
217 Accrued Advertising (Deprecated 2009-01-31) credit Carrying value as of the balance sheet date of obligations incurred through that date and payable for advertising of the entity’s goods and services. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). AccruedAdvertising
218 Accrued Bonuses (Deprecated 2009-01-31) credit Carrying value as of the balance sheet date of obligations incurred and payable for incentive compensation awarded to employees and directors or earned by them based on the terms of one or more relevant arrangements. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). AccruedBonuses
219 Accrued Employee Benefits (Deprecated 2009-01-31) credit Carrying value as of the balance sheet date of obligations, excluding pension and other postretirement benefits, incurred through that date and payable for perquisites provided to employees pertaining to services received from them. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). AccruedEmployeeBenefits
220 Accrued Exchange Fee Rebate (Deprecated 2009-01-31) credit Carrying value as of the balance sheet date of obligations incurred through that date and payable for rebates of an exchange fee some mutual funds impose on shareholders if they exchange (transfer) to another fund within the same fund group. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). AccruedExchangeFeeRebate
221 Accrued Insurance (Deprecated 2009-01-31) credit Carrying value as of the balance sheet date of obligations incurred through that date and payable to insurance entities to mitigate potential loss from various risks or to satisfy a promise to provide certain coverage’s to employees. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). AccruedInsurance
223 Accrued Payroll Taxes (Deprecated 2009-01-31) credit Carrying value as of the balance sheet date of obligations incurred and payable for statutory payroll taxes incurred through that date and withheld from employees pertaining to services received from them, including entity’s matching share of the employees FICA taxes and contributions to the state and federal unemployment insurance programs. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). AccruedPayrollTaxes
224 Accrued Professional Fees (Deprecated 2009-01-31) credit Carrying value as of the balance sheet date of obligations incurred through that date and payable for professional fees, such as for legal and accounting services received. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). AccruedProfessionalFees
225 Accrued Rent (Deprecated 2009-01-31) credit Carrying value as of the balance sheet date of obligations incurred through that date and payable for contractual rent under lease arrangements. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). AccruedRent
226 Accrued Royalties (Deprecated 2009-01-31) credit Carrying value as of the balance sheet date of obligations incurred through that date and payable for royalties. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). AccruedRoyalties
227 Accrued Salaries (Deprecated 2009-01-31) credit Carrying value as of the balance sheet date of the obligations incurred through that date and payable for employees’ services provided. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). AccruedSalaries
228 Accrued Sales Commission (Deprecated 2009-01-31) credit Carrying value as of the balance sheet date of obligations incurred through that date and payable for sales commissions. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). AccruedSalesCommission
229 Accrued Utilities (Deprecated 2009-01-31) credit Carrying value as of the balance sheet date of obligations incurred through that date and payable for utilities, such as electrical power, heating oil, natural gas, and water. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). AccruedUtilities
230 Accrued Vacation (Deprecated 2009-01-31) credit Carrying value as of the balance sheet date of obligations incurred and payable for unused vacation time owed to employees based on the entity’s vacation benefit given to its employees. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). AccruedVacation
239 Additions to Contract Holders Funds debit The cash inflow from a segregated fund account during the period. AdditionsToContractHoldersFunds
241 Adjustments to Additional Paid in Capital, Debt with Detachable Stock Purchase Warrant Issued (Deprecated 2009-01-31) credit The proceeds of debt securities issued during the period with detachable common and preferred stock purchase warrants which are allocable to the purchase warrants. AdjustmentsToAdditionalPaidInCapitalDebtWithDetachableStockPurchaseWarrantIssued
245 Administrative Fees, Amount Paid (Deprecated 2013-01-31) debit Amount paid to managing member or general partner, affiliate of managing member or general partner, or affiliate of limited liability company (LLC) or limited partnership (LP) for administrative services provided to the LLC or LP, for example, but not limited to, salaries, rent, or other overhead costs. AdministrativeFeesAmountPaid
255 Alternative Net Capital Requirement credit Amount of net capital requirement computed under the alternative method allowed under regulatory reporting requirements. AlternativeNetCapitalRequirement1
256 Amortization Expense Per Dollar of Gross Revenue debit Amortization computed on the basis of current gross revenues (excluding royalty payments and net profits disbursements) from production in relation to future gross revenues, based on current prices (including consideration of changes in existing prices provided only by contractual arrangements), from estimated production of proved oil and gas reserves. AmortizationExpensePerDollarOfGrossRevenue
257 Amortization Expense Per Physical Unit of Production N/A Amortization computed on the basis of physical units, with oil and gas converted to a common unit of measure on the basis of their approximate relative energy content. AmortizationExpensePerPhysicalUnitOfProduction
260 Amortization of Deferred Acquisition Costs (DAC) (Deprecated 2009-01-31) debit The periodic expense charged against earnings that represents the sales costs that are associated with acquiring a new customer over the term of the insurance contract. AmortizationOfDeferredAcquisitionCostsDAC
265 Amount of Regulatory Assistance Received (Deprecated 2013-01-31) credit Amount of regulatory assistance received, including the settlement of claims with the federal government, assistance in connection with a business combination, and capital forbearance. AmountOfRegulatoryAssistanceReceived
266 Amount of Regulatory Assistance Received debit Amount of regulatory assistance received from a federal regulatory agency in conjunction with either an acquisition of a troubled financial institution, transfer of nonperforming assets to a newly-formed entity, or other reorganization. AmountOfRegulatoryAssistanceReceived1
269 Area of Real Estate Property N/A Area of a real estate property. AreaOfRealEstateProperty
272 Assets Designated to Closed Block, Accrued Investment Income debit Amount of accrued investment income held by the closed block. AssetsDesignatedToClosedBlockAccruedInvestmentIncome
273 Assets Designated to Closed Block, Deferred Tax Asset, Net debit Amount, after valuation allowance and deferred tax liability, of deferred tax asset pertaining to the closed block. AssetsDesignatedToClosedBlockDeferredTaxAssetNet
274 Assets Designated to Closed Block, Income Tax Receivable debit Amount of tax refunds receivable held by the closed block. AssetsDesignatedToClosedBlockIncomeTaxReceivable
275 Assets Designated to Closed Block, Investments debit Amount of investments held by the closed block. AssetsDesignatedToClosedBlockInvestments
276 Assets Designated to Closed Block, Other Closed Block Assets debit Amount of other assets held by the closed block. Excludes other investments. AssetsDesignatedToClosedBlockOtherClosedBlockAssets1
277 Assets Designated to Closed Block, Other Investments debit Amount of other investments held by the closed block. AssetsDesignatedToClosedBlockOtherInvestments
278 Assets Designated to Closed Block, Other Long-term Investments debit Amount of other long-term investments held by the closed block. AssetsDesignatedToClosedBlockOtherLongTermInvestments
279 Assets Designated to Closed Block, Other Short-term Investments debit Amount of other short-term investments held by the closed block. AssetsDesignatedToClosedBlockOtherShortTermInvestments
280 Assets Designated to Closed Block, Premiums and Other Receivables, Net debit Amount, after the allowance for doubtful accounts, of premium and other receivables held by the closed block. AssetsDesignatedToClosedBlockPremiumsAndOtherReceivablesNet
281 Assets Designated to Closed Block, Trading Securities, Debt debit Amount of investments in debt securities classified as trading that are held by the closed block. AssetsDesignatedToClosedBlockTradingSecuritiesDebt
286 Assets Sold under Agreements to Repurchase, Market Value credit Market value of assets sold under agreements to repurchase when the carrying amount (or market value, if higher than the carrying amount) of securities or other assets sold under repurchase agreements exceeds 10 percent of total assets. AssetsSoldUnderAgreementsToRepurchaseMarketValue
287 Assets Sold under Agreements to Repurchase, Repurchase Liability credit Amount to be repaid to the counterparty to the repurchase agreement when the carrying amount (or market value, if higher than the carrying amount) of securities or other assets sold under the repurchase agreement exceeds 10 percent of total assets. AssetsSoldUnderAgreementsToRepurchaseRepurchaseLiability
288 Assets that Continue to be Recognized, Securitized or Asset-backed Financing Arrangement Assets and any Other Financial Assets Managed Together, Net Credit Losses During Period debit Amount of net credit losses charged off. AssetsThatContinueToBeRecognizedSecuritizedOrAssetBackedFinancingArrangementAssetsAndAnyOtherFinancialAssetsManagedTogetherNetCreditLossesDuringPeriod
290 Assumed Premiums, Life Insurance in Force (Deprecated 2014-01-31) credit Amount of life insurance in force premiums assumed from other entities. AssumedPremiumsLifeInsuranceInForce
291 Assumption for Fair Value of Assets or Liabilities that relate to Transferor’s Continuing Involvement, Discount Rate N/A Discount rate which is used to value residual cash flows generated by financial assets of a securitization, asset-backed financing arrangement, or similar transfer regardless of when the transfer occurred. AssumptionForFairValueOfInterestsContinuedToBeHeldByTransferorServicingAssetsOrLiabilitiesDiscountRate
292 Assumption for Fair Value of Assets or Liabilities that relate to Transferor’s Continuing Involvement, Expected Credit Losses N/A Rate at which principal will not be repaid on securitized financial assets regardless of when the transfer occurred. AssumptionForFairValueOfInterestsContinuedToBeHeldByTransferorServicingAssetsOrLiabilitiesExpectedCreditLosses
293 Assumption for Fair Value of Assets or Liabilities that relate to Transferor’s Continuing Involvement, Prepayment Speed N/A Estimated rate of prepayment of principal on financial assets regardless of when the transfer occurred. AssumptionForFairValueOfInterestsContinuedToBeHeldByTransferorServicingAssetsOrLiabilitiesPrepaymentSpeed
294 Assumption for Fair Value of Assets or Liabilities that relate to Transferor’s Continuing Involvement, Static Pool Losses N/A The effect of expected static pool losses on the fair value of interests that continue to be held by the transferor.  Expected static pool losses can be calculated by summing the actual and projected future credit losses and dividing the sum by the original balance of the pool of assets. AssumptionForFairValueOfInterestsContinuedToBeHeldByTransferorServicingAssetsOrLiabilitiesStaticPoolLosses
295 Assumption for Fair Value of Assets or Liabilities that relate to Transferor’s Continuing Involvement, Weighted Average Life (Deprecated 2012-01-31) N/A The weighted average life of securitized assets. This is used as a key input and assumption in measuring the fair value of assets or liabilities that relate to a transferor’s continuing involvement, if any, as of the date of the latest statement of financial position presented. AssumptionForFairValueOfInterestsContinuedToBeHeldByTransferorServicingAssetsOrLiabilitiesWeightedAverageLife
296 Fair Value Assumption, Date of Securitization or Asset-backed Financing Arrangement, Transferor’s Continuing Involvement, Servicing Assets or Liabilities, Discount Rate N/A Discount rate which is used to value residual cash flows generated by financial assets of the securitization, asset-backed financing arrangement, or similar transfer for initial fair value measurement. AssumptionForFairValueOnSecuritizationDateOfInterestsContinuedToBeHeldByTransferorServicingAssetsOrLiabilitiesDiscountRate
297 Fair Value Assumption, Date of Securitization or Asset-backed Financing Arrangement, Transferor’s Continuing Involvement, Servicing Assets or Liabilities, Expected Credit Losses N/A Rate at which principal will not be repaid on securitized financial assets, including for example, but not limited to, expected static pool losses for initial fair value measurement. AssumptionForFairValueOnSecuritizationDateOfInterestsContinuedToBeHeldByTransferorServicingAssetsOrLiabilitiesExpectedCreditLosses
298 Fair Value Assumption, Date of Securitization or Asset-backed Financing Arrangement, Transferor’s Continuing Involvement, Servicing Assets or Liabilities, Prepayment Speed N/A Estimated rate of prepayment of principal on financial assets for initial fair value measurement. AssumptionForFairValueOnSecuritizationDateOfInterestsContinuedToBeHeldByTransferorServicingAssetsOrLiabilitiesPrepaymentSpeed
299 Fair Value Assumption, Date of Securitization or Asset-backed Financing Arrangement, Transferor’s Continuing Involvement, Servicing Assets or Liabilities, Weighted Average Life (Deprecated 2012-01-31) N/A The weighted average life of securitized assets. This is used as a key input and assumption in measuring the fair value of assets obtained or liabilities incurred that relate to a transferor’s continuing involvement, if any, at the time of securitization, asset-backed financing, or similar transfer. AssumptionForFairValueOnSecuritizationDateOfInterestsContinuedToBeHeldByTransferorServicingAssetsOrLiabilitiesWeightedAverageLife
300 Auction Rate Securities, Noncurrent debit Amount of securities that are debt instruments (corporate or municipal bonds) that typically have long-term nominal maturities for which the interest rate is reset through an auction process. AuctionRateSecuritiesNoncurrent
312 Available-for-sale Securities and Held-to-maturity Securities debit Amount of debt and equity financial instruments classified as either held-to-maturity or available-for-sale. AvailableForSaleSecuritiesAndHeldToMaturitySecurities
318 Available-for-sale Securities, Continuous Unrealized Loss Position, Aggregate Losses (Deprecated 2012-01-31) debit This item represents the excess of amortized cost basis over fair value of securities in a loss position and which are categorized neither as held-to-maturity nor trading securities. AvailableforsaleSecuritiesContinuousUnrealizedLossPositionAggregateLosses1
324 Available-for-sale Securities, Debt Maturities, Next Rolling Twelve Months, Amortized Cost Basis debit Amount after adjustments of available-for-sale debt securities at cost, maturing in the next rolling twelve months following the latest balance sheet. Adjustments include, but are not limited to, accretion, amortization, collection of cash, previous other-than-temporary impairments (OTTI) recognized in earnings less cumulative-effect adjustments and fair value hedge accounting adjustments. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. AvailableForSaleSecuritiesDebtMaturitiesNextRollingTwelveMonthsAmortizedCostBasis
325 Available-for-sale Securities, Debt Maturities, Next Rolling Twelve Months, Fair Value debit Fair value of available-for-sale 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. AvailableForSaleSecuritiesDebtMaturitiesNextRollingTwelveMonthsFairValue
326 Available-for-sale Securities, Debt Maturities, Remainder of Fiscal Year, Amortized Cost Basis debit Amount after adjustments of available-for-sale debt securities at cost, maturing in the remainder of the fiscal year following the latest fiscal year. Adjustments include, but are not limited to, accretion, amortization, collection of cash, previous other-than-temporary impairments (OTTI) recognized in earnings less cumulative-effect adjustments, and fair value hedge accounting adjustments. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. AvailableForSaleSecuritiesDebtMaturitiesRemainderOfFiscalYearAmortizedCostBasis
327 Available-for-sale Securities, Debt Maturities, Remainder of Fiscal Year, Fair Value debit Fair value of available-for-sale debt securities maturing in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. AvailableForSaleSecuritiesDebtMaturitiesRemainderOfFiscalYearFairValue
328 Available-for-sale Securities, Debt Maturities, Rolling after Year Ten, Amortized Cost Basis debit Amount after adjustments of available-for-sale debt securities at cost, maturing after the tenth rolling twelve months following the latest balance sheet. Adjustments include, but are not limited to, accretion, amortization, collection of cash, previous other-than-temporary impairments (OTTI) recognized in earnings less cumulative-effect adjustments, and fair value hedge accounting adjustments. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. AvailableForSaleSecuritiesDebtMaturitiesRollingAfterYearTenAmortizedCostBasis
329 Available-for-sale Securities, Debt Maturities, Rolling after Year Ten, Fair Value debit Fair value of available-for-sale 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. AvailableForSaleSecuritiesDebtMaturitiesRollingAfterYearTenFairValue
330 Available-for-sale Securities, Debt Maturities, Rolling Year Six Through Ten, Amortized Cost Basis debit Amount after adjustments of available-for-sale debt securities at cost, maturing in the sixth through tenth rolling twelve months following the latest balance sheet. Adjustments include, but are not limited to, accretion, amortization, collection of cash, previous other-than-temporary impairments (OTTI) recognized in earnings less cumulative-effect adjustments, and fair value hedge accounting adjustments. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. AvailableForSaleSecuritiesDebtMaturitiesRollingYearSixThroughTenAmortizedCostBasis
331 Available-for-sale Securities, Debt Maturities, Rolling Year Six Through Ten, Fair Value debit Fair value of available-for-sale 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. AvailableForSaleSecuritiesDebtMaturitiesRollingYearSixThroughTenFairValue
332 Available-for-sale Securities, Debt Maturities, Rolling Year Two Through Five, Amortized Cost Basis debit Amount after adjustments of available-for-sale debt securities at cost, maturing in the second through fifth rolling twelve months following the latest balance sheet. Adjustments include, but are not limited to, accretion, amortization, collection of cash, previous other-than-temporary impairments (OTTI) recognized in earnings less cumulative-effect adjustments, and fair value hedge accounting adjustments. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. AvailableForSaleSecuritiesDebtMaturitiesRollingYearTwoThroughFiveAmortizedCostBasis
333 Available-for-sale Securities, Debt Maturities, Rolling Year Two Through Five, Fair Value debit Fair value of available-for-sale 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. AvailableForSaleSecuritiesDebtMaturitiesRollingYearTwoThroughFiveFairValue
334 Available-for-sale Securities, Debt Maturities, Single Maturity Date debit Fair value of investment in available-for-sale debt securities with a single maturity date. AvailableForSaleSecuritiesDebtMaturitiesSingleMaturityDate
335 Available-for-sale Securities, Debt Maturities, Single Maturity Date, Amortized Cost Basis debit Amount of investment in available-for-sale debt securities with a single maturity date at cost, after adjustments, including, but not limited to, accretion, amortization, collection of cash, previous other-than-temporary impairments (OTTI) recognized in the statement of income and fair value hedge accounting adjustments. AvailableForSaleSecuritiesDebtMaturitiesSingleMaturityDateAmortizedCostBasis
337 Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions N/A Number of investment positions in available-for-sale investments in a continuous unrealized loss position for which an other-than-temporary impairment (OTTI) has not been recognized in the income statement. AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureNumberOfPositions1
338 Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Greater than or Equal to One Year N/A Number of investment positions in available-for-sale investments that have been in a continuous unrealized loss position for greater than or equal to a year for which an other-than-temporary impairment (OTTI) has not been recognized in the income statement. AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureNumberOfPositionsGreaterThanOrEqualToOneYear
339 Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions, Less than One Year N/A Number of investment positions in available-for-sale investments in a continuous unrealized loss position for less than one year or normal operating cycle, if longer, for which an other-than-temporary impairment (OTTI) has not been recognized in the income statement. AvailableForSaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureNumberOfPositionsLessThanOneYear
340 Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Default Rate N/A This item represents the default rate of the underlying assets in the security that were considered as one of the potential factors in reaching a conclusion that the available-for-sale investments are not other-than-temporarily impaired. AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherDefaultRate
341 Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Delinquency Rate N/A This item represents the delinquency rate of the underlying assets in the security that were considered as one of the potential factors in reaching a conclusion that the available-for-sale investments are not other-than-temporarily impaired. AvailableForSaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherDelinquencyRate
342 Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Fair Value Volatility, Rate N/A This item represents the volatility of the security’s fair value, represented as a percentage, which was considered as one of the potential factors in reaching a conclusion that the available-for-sale investments are not other-than-temporarily impaired. AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherFairValueVolatilityRate
343 Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Loan to Collateral Value N/A This item represents the loan to collateral ratio of the underlying assets in the security, represented as a percentage, which was considered as one of the potential factors in reaching a conclusion that the available-for-sale investments are not other-than-temporarily impaired. AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherLoanToCollateralValue
344 Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Percentage of Nonperforming Assets N/A This item represents the percentage of nonperforming assets that the underlying assets in the security represent and which were considered as one of the potential factors in reaching a conclusion that the available-for-sale investments are not other-than-temporarily impaired. AvailableforsaleSecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherPercentageOfNonperformingAssets
345 Available-for-sale Securities, Short-term Investments, Amortized Cost debit Amortized cost of short-term investments in debt and equity securities and other forms of securities that provide ownership interests classified as available-for-sale. AvailableForSaleSecuritiesShortTermInvestmentsAmortizedCost
346 Average Production Costs Per Barrel of Oil Equivalents (BOE) N/A Production costs incurred in lifting the oil and gas to the surface during the reporting period divided by the number of barrels of oil equivalents (BOE) produced. Production (or lifting costs) are costs incurred in lifting the oil and gas to the surface and generally include gathering, treating, primary processing, field storage, property taxes and insurance on proved properties, but do not include depreciation, depletion, accretion, amortization, royalties, income taxes, interest, general and administrative and other expenses. AverageProductionCostsPerBarrelOfOilEquivalentsBOE
347 Average Sales Prices N/A The revenues derived from sales of oil or gas in each geographic area during the reporting period divided by the number of barrels of oil produced or thousands of cubic feet of gas produced. AverageSalesPrices
353 Below Market Lease, Amortization Income, after Year Five credit Amount of amortization income for leases with a finite life acquired as part of a real property acquisition at below market lease rate expected to be recognized after the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. BelowMarketLeaseAmortizationIncomeAfterYearFive
354 Below Market Lease, Amortization Income, Next Rolling Twelve Months credit Amount of amortization income for leases with a finite life acquired as part of a real property acquisition at below market lease rate expected to be recognized 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. BelowMarketLeaseAmortizationIncomeNextRollingTwelveMonths
355 Below Market Lease, Amortization Income, Next Twelve Months credit Amount of amortization income for leases with a finite life acquired as part of a real property acquisition at below market lease rate expected to be recognized during the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. BelowMarketLeaseAmortizationIncomeNextTwelveMonths
356 Below Market Lease, Amortization Income, Remainder of Fiscal Year credit Amount of amortization income for leases with a finite life acquired as part of a real property acquisition at below market lease rate expected to be recognized in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. BelowMarketLeaseAmortizationIncomeRemainderOfFiscalYear
357 Below Market Lease, Amortization Income, Rolling after Year Five credit Amount of amortization income for leases with a finite life acquired as part of a real property acquisition at below market lease rate expected to be recognized after the 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. BelowMarketLeaseAmortizationIncomeRollingAfterYearFive
358 Below Market Lease, Amortization Income, Rolling Year Five credit Amount of amortization income for leases with a finite life acquired as part of a real property acquisition at below market lease rate expected to be recognized in the 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. BelowMarketLeaseAmortizationIncomeRollingYearFive
359 Below Market Lease, Amortization Income, Rolling Year Four credit Amount of amortization income for leases with a finite life acquired as part of a real property acquisition at below market lease rate expected to be recognized in the fourth 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. BelowMarketLeaseAmortizationIncomeRollingYearFour
360 Below Market Lease, Amortization Income, Rolling Year Three credit Amount of amortization income for leases with a finite life acquired as part of a real property acquisition at below market lease rate expected to be recognized in the third 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. BelowMarketLeaseAmortizationIncomeRollingYearThree
361 Below Market Lease, Amortization Income, Rolling Year Two credit Amount of amortization income for leases with a finite life acquired as part of a real property acquisition at below market lease rate expected to be recognized in the second 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. BelowMarketLeaseAmortizationIncomeRollingYearTwo
362 Below Market Lease, Amortization Income, Year Five credit Amount of amortization income for leases with a finite life acquired as part of a real property acquisition at below market lease rate expected to be recognized during the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. BelowMarketLeaseAmortizationIncomeYearFive
364 Below Market Lease, Amortization Income, Year Three credit Amount of amortization income for leases with a finite life acquired as part of a real property acquisition at below market lease rate expected to be recognized during the third fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. BelowMarketLeaseAmortizationIncomeYearThree
365 Below Market Lease, Amortization Income, Year Two credit Amount of amortization income for leases with a finite life acquired as part of a real property acquisition at below market lease rate expected to be recognized during the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. BelowMarketLeaseAmortizationIncomeYearTwo
369 Borrowings to Finance Leveraged Buyout (Deprecated 2013-01-31) credit Total borrowings to finance leveraged buyout transaction. BorrowingsToFinanceLeveragedBuyout
371 Business Acquisition, Pro Forma Revenue (Deprecated 2011-01-31) debit The pro forma revenue for a period as if the business combination or combinations had been completed at the beginning of the period. BusinessAcquisitionProFormaRevenue
373 Business Acquisition, Purchase Price Allocation, Buildings (Deprecated 2013-01-31) debit Amount of acquisition cost of a business combination allocated to buildings included in real estate. BusinessAcquisitionPurchasePriceAllocationBuildings
376 Business Acquisition, Purchase Price Allocation, Intangible Assets Other than Goodwill (Deprecated 2013-01-31) debit Amount of acquisition cost of a business combination allocated to assets, excluding financial assets and goodwill, lacking physical substance. BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsOtherThanGoodwill
379 Business Acquisition, Purchase Price Allocation, Other Assets (Deprecated 2013-01-31) debit Amount of acquisition cost of a business combination allocated to other assets not separately disclosed in the balance sheet. BusinessAcquisitionPurchasePriceAllocationOtherAssets
381 Business Acquisition, Share Price N/A Price of a single share of a number of saleable stocks paid or offered to be paid in a business combination. BusinessAcquisitionSharePrice
382 Business Acquisition, Standard Industrial Classification (SIC Code) for Acquired Entity N/A SEC Standard Industrial Classification code for the acquired entity. BusinessAcquisitionStandardIndustrialClassificationSICCodeForAcquiredEntity
388 Business Combination, Contingent Consideration, Asset, Current debit Amount of asset recognized arising from contingent consideration in a business combination, expected to be realized within one year or the normal operating cycle, if longer. BusinessCombinationContingentConsiderationAssetCurrent
389 Business Combination, Contingent Consideration, Asset, Noncurrent debit Amount of asset recognized arising from contingent consideration in a business combination, expected to be realized beyond one year or the normal operating cycle, if longer. BusinessCombinationContingentConsiderationAssetNoncurrent
392 Business Combination, Contingent Consideration, Liability, Noncurrent credit Amount of liability recognized arising from contingent consideration in a business combination, expected to be settled beyond one year or the normal operating cycle, if longer. BusinessCombinationContingentConsiderationLiabilityNoncurrent
421 Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Restructuring Liabilities credit This item represents liabilities associated with restructuring or exit activities of the acquiree, existing at the acquisition date (present liabilities of the acquiree). BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedRestructuringLiabilities
423 Business Combination, Step Acquisition, Equity Interest in Acquiree, Including Subsequent Acquisition, Percentage N/A Percentage of voting equity interests acquired in a business combination achieved in stages, including equity interests in the acquiree held by the acquirer immediately before the acquisition date and acquired at the acquisition date. BusinessCombinationStepAcquisitionEquityInterestInAcquireeIncludingSubsequentAcquisitionPercentage
432 Capitalized Costs, Asset Retirement Costs debit The amount of asset retirement costs previously incurred and capitalized separately from the capitalized amount of the associated long-lived assets. CapitalizedCostsAssetRetirementCosts
434 Capitalized Costs, Mineral Interests in Unproved Properties debit Capitalized costs of unproven properties that include fee ownership or a lease, concession, or other interest representing the right to extract oil or gas subject to such terms as may be imposed by the conveyance of that interest. CapitalizedCostsMineralInterestsInUnprovedProperties
436 Capitalized Costs, Oil and Gas Producing Activities, Gross debit The sum of capitalized costs relating to oil and gas producing activities before accounting for accumulated depreciation. CapitalizedCostsOilAndGasProducingActivitiesGross
439 Capitalized Costs, Support Equipment and Facilities debit Capitalized costs incurred for support equipment and facilities used in oil and gas producing activities (such as seismic equipment, drilling equipment, construction and grading equipment, vehicles, repair shops, warehouses, supply points, camps, and division, district, or field offices). CapitalizedCostsSupportEquipmentAndFacilities
440 Capitalized Costs, Uncompleted Wells, Equipment and Facilities debit Capitalized costs of which include those incurred to (1) drill and equip wells that are not yet completed (2) acquire or construct equipment and facilities that are not yet installed. CapitalizedCostsUncompletedWellsEquipmentAndFacilities
441 Capitalized Costs, Unproved Properties debit Capitalized costs of unproved properties incurred for any combination mineral interests acquisitions and other costs not previously disclosed within this table. CapitalizedCostsUnprovedProperties
442 Capitalized Costs, Wells and Related Equipment and Facilities debit Capitalized costs which include those incurred to (1) to drill and equip those exploratory wells and exploratory-type stratigraphic test wells that have found proved reserves and (2) obtain access to proved reserves and provide facilities for extracting, treating, gathering, storing the oil and gas, including the drilling and equipping of development wells and development-type stratigraphic wells and service wells. CapitalizedCostsWellsAndRelatedEquipmentAndFacilities
444 Capitalized Exploratory Well Costs, Additions Pending Determination of Proved Reserves (Deprecated 2009-01-31) debit Additions to capitalized exploratory well costs that were added during the reporting period pending the determination of proved reserves. CapitalizedExploratoryWellCostsAdditionsPendingDeterminationOfProvedReserves
445 Capitalized Exploratory Well Costs, Charged to Expense (Deprecated 2009-01-31) credit Capitalized exploratory well costs that were expensed during the year because proved reserves were not found at the exploratory well. CapitalizedExploratoryWellCostsChargedToExpense
447 Capital Leases, Future Minimum Payments Due in Four and Five Years credit Amount of minimum lease payments for capital leases due in the fourth and fifth fiscal years following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. CapitalLeasesFutureMinimumPaymentsDueInFourAndFiveYears
448 Capital Leases, Future Minimum Payments, Due in Rolling after Year Five credit Amount of minimum lease payments for capital leases due after the 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. CapitalLeasesFutureMinimumPaymentsDueInRollingAfterYearFive
449 Capital Leases, Future Minimum Payments, Due in Rolling Year Five credit Amount of minimum lease payments for capital leases due in the 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. CapitalLeasesFutureMinimumPaymentsDueInRollingYearFive
450 Capital Leases, Future Minimum Payments, Due in Rolling Year Four credit Amount of minimum lease payments for capital leases due in the fourth 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. CapitalLeasesFutureMinimumPaymentsDueInRollingYearFour
451 Capital Leases, Future Minimum Payments, Due in Rolling Year Four and Five credit Amount of minimum lease payments for capital leases due in the fourth and 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. CapitalLeasesFutureMinimumPaymentsDueInRollingYearFourAndFive
452 Capital Leases, Future Minimum Payments, Due in Rolling Year Three credit Amount of minimum lease payments for capital leases due in the third 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. CapitalLeasesFutureMinimumPaymentsDueInRollingYearThree
453 Capital Leases, Future Minimum Payments, Due in Rolling Year Two credit Amount of minimum lease payments for capital leases due in the second 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. CapitalLeasesFutureMinimumPaymentsDueInRollingYearTwo
454 Capital Leases, Future Minimum Payments, Due in Rolling Year Two and Three credit Amount of minimum lease payments for capital leases due in the second and third 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. CapitalLeasesFutureMinimumPaymentsDueInRollingYearTwoAndThree
455 Capital Leases, Future Minimum Payments Due in Two and Three Years credit Amount of minimum lease payments for capital leases due in the second and third fiscal years following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. CapitalLeasesFutureMinimumPaymentsDueInTwoAndThreeYears
461 Capital Leases, Future Minimum Payments Receivable, Rolling after Year Five debit Amount of minimum lease payments to be received by the lessor for capital leases after the 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. CapitalLeasesFutureMinimumPaymentsReceivableDueInRollingAfterYearFive
462 Capital Leases, Future Minimum Payments Receivable, Rolling Year Five debit Amount of minimum lease payments to be received by the lessor for capital leases in the 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. CapitalLeasesFutureMinimumPaymentsReceivableDueInRollingYearFive
463 Capital Leases, Future Minimum Payments Receivable, Rolling Year Four debit Amount of minimum lease payments to be received by the lessor for capital leases in the fourth 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. CapitalLeasesFutureMinimumPaymentsReceivableDueInRollingYearFour
464 Capital Leases, Future Minimum Payments Receivable, Rolling Year Three debit Amount of minimum lease payments to be received by the lessor for capital leases in the third 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. CapitalLeasesFutureMinimumPaymentsReceivableDueInRollingYearThree
465 Capital Leases, Future Minimum Payments Receivable, Rolling Year Two debit Amount of minimum lease payments to be received by the lessor for capital leases in the second 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. CapitalLeasesFutureMinimumPaymentsReceivableDueInRollingYearTwo
466 Capital Leases, Future Minimum Payments Receivable, Next Rolling Twelve Months debit Amount of minimum lease payments to be received by the lessor for capital leases 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. CapitalLeasesFutureMinimumPaymentsReceivableNextRollingTwelveMonths
467 Capital Leases, Future Minimum Payments Receivable, Remainder of Fiscal Year debit Amount of minimum lease payments to be received by the lessor for capital leases in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. CapitalLeasesFutureMinimumPaymentsReceivableRemainderOfFiscalYear
469 Capital Leases, Lessee Balance Sheet, Assets by Major Class, Gross (Deprecated 2009-01-31) debit The total gross amount of assets subject to a lease meeting the criteria for capitalization. CapitalLeasesLesseeBalanceSheetAssetsByMajorClassGross
470 Capital Required for Capital Adequacy credit The minimum amount of Total Capital required for capital adequacy purposes under the regulatory framework for prompt corrective action. CapitalRequiredForCapitalAdequacy
471 Capital Required for Capital Adequacy to Risk Weighted Assets N/A The minimum Total risk based capital ratio (total capital divided by risk weighted assets) required for capital adequacy purposes under the regulatory framework for prompt corrective action. CapitalRequiredForCapitalAdequacyToRiskWeightedAssets
472 Capital Required to be Well Capitalized credit The amount of Total Capital required to be categorized as well as capitalized under the regulatory framework for prompt corrective action. CapitalRequiredToBeWellCapitalized
473 Capital Required to be Well Capitalized to Risk Weighted Assets N/A The Total risk based capital ratio (total capital divided by risk weighted assets) required to be categorized as “well capitalized”, in the regulatory framework for prompt corrective action. CapitalRequiredToBeWellCapitalizedToRiskWeightedAssets
477 Cash Available for Distributions debit Amount of cash eligible for distribution to members or limited partners of limited liability company (LLC) or limited partnership (LP), subject to reserves to be maintained as defined in operating or partnership agreement, or in a credit facility agreement. CashAvailableForDistributions
478 Cash Dividends (Deprecated 2009-01-31) debit Cash dividend declared by an entity to shareholders during the period. This element includes paid and unpaid dividends declared during the period. CashDividends
483 Cash for Leveraged Buyout (Deprecated 2013-01-31) credit Total sources of cash from debt and equity to finance the leveraged buyout transaction. CashForLeveragedBuyout
484 Cash, Including Discontinued Operations 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. Includes cash within disposal group or discontinued operation. CashIncludingDiscontinuedOperations
485 Ceded Credit Risk, Amount (Deprecated 2013-01-31) debit Sum of amounts at risk of not being collected pertaining to a specified reinsurer with respect to disclosure of a concentration of credit risk. CededCreditRiskAmount
487 Ceded Credit Risk, Claims Receivable (Deprecated 2013-01-31) debit Amount of reported and estimated unreported claims assumed by and receivable from the identified reinsurer with respect to disclosure of a concentration of credit risk. CededCreditRiskClaimsReceivable
488 Ceded Credit Risk, Other Risks (Deprecated 2013-01-31) debit Amounts receivable or due pertaining to other risks that have been assumed by a specified reinsurer with respect to disclosure of a concentration of credit risk. CededCreditRiskOtherRisks
489 Ceded Credit Risk, Premiums Earned (Deprecated 2013-01-31) debit Amounts for insurance premiums received or receivable from policyholders on ceded insurance contracts that are due the reinsurer with respect to disclosure of a concentration of credit risk. CededCreditRiskPremiumsEarned
491 Ceded Premiums, Life Insurance in Force (Deprecated 2014-01-31) debit Amount of life insurance in force premiums ceded to other entities. CededPremiumsLifeInsuranceInForce
492 Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Other-than-Temporary Impairment Charges, Credit Loss debit Amount of expense to write-down the amortized cost basis of loans, after acquisition, to fair value when the decline in the fair value is determined to be other than temporary (OTTI) for loans accounted for as available-for-sale debt securities. CertainLoansAcquiredInTransferAccountedForAsAvailableforsaleDebtSecuritiesOtherthanTemporaryImpairmentChargesCreditLoss
495 Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Other-than-Temporary Impairment Charges, Credit Loss debit Amount of expense to write-down the amortized cost basis of loans, after acquisition, to fair value when the decline in the fair value is determined to be other than temporary (OTTI) for loans accounted for as held-to-maturity debt securities. CertainLoansAcquiredInTransferAccountedForAsHeldtomaturityDebtSecuritiesOtherthanTemporaryImpairmentChargesCreditLoss
500 Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period, Commercial, at Acquisition, at Fair Value debit Fair value at acquisition of acquired commercial loans not accounted for as debt securities with evidence of deterioration of credit quality. CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAcquiredDuringPeriodCommercialAtAcquisitionAtFairValue
501 Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period, Consumer, at Acquisition, at Fair Value debit Fair value at acquisition of acquired consumer loans not accounted for as debt securities with evidence of deterioration of credit quality. CertainLoansAcquiredInTransferNotAccountedForAsDebtSecuritiesAcquiredDuringPeriodConsumerAtAcquisitionAtFairValue
504 Class of Warrant or Right, Number of Securities Called by Each Warrant or Right N/A Number of securities into which each warrant or right may be converted. For example, but not limited to, each warrant may be converted into two shares. ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight
505 Clearance Fees debit The amount of expense in the period for clearance fees. ClearanceFees
506 Closed Block Liabilities, Other Policyholder Funds credit Amount of closed block policyholder funds held, which are refundable. ClosedBlockLiabilitiesOtherPolicyholderFunds
507 Closed Block Operations, Change in Policyholder Dividend Obligation (Deprecated 2013-01-31) debit Difference between prior period and current period policyholder dividend obligation designated to policies in an insurance entity’s segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block). ClosedBlockOperationsChangeInPolicyholderDividendObligation
508 Collateral Securities Repledged, Delivered, or Used credit The carrying value as of the balance sheet date of securities received as collateral from a counterparty that were re-pledged, sold, delivered or otherwise reused by the entity. CollateralSecuritiesRepledgedDeliveredOrUsed
510 Common Stock, Dividend (Deprecated 2009-01-31) debit Total dividends declared during the period for each class of common stock. CommonStockDividend
515 Common Unit, Authorized N/A Maximum number of common units of ownership permitted to be issued by a limited liability company (LLC). CommonUnitAuthorized
516 Common Unit, Issuance Value credit Stated value of common units of ownership issued by a limited liability company (LLC). CommonUnitIssuanceValue
517 Common Unit, Issued N/A Number of common units issued of limited liability company (LLC). CommonUnitIssued
518 Common Unit, Outstanding N/A Number of common units of ownership outstanding of a limited liability company (LLC). CommonUnitOutstanding
519 Communication debit The amount of expense incurred in the period for communication, which is the exchange of information by several methods. Communication
520 Communications, Information Technology and Occupancy debit The aggregate amount of communications, data processing and occupancy expenses. CommunicationsInformationTechnologyAndOccupancy
527 Continuing Involvement with Transferred Financial Assets, Principal Amount Outstanding debit Principal amount of transferred financial assets in which the transferor has continuing involvement with the assets underlying the transaction. Continuing involvement includes, but is not limited to, servicing, recourse, and restrictions on transferor’s interests in transferred financial assets. ContinuingInvolvementWithTransferredFinancialAssetsPrincipalAmountOutstanding
528 Contract Receivable, Due after Next Rolling Twelve Months debit Amount billed to customers under long-term contracts or programs to be collected after the next rolling twelve months following the latest balance sheet. Excludes amounts due that have been withheld because of retainage provisions in a contract. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. ContractReceivableDueAfterNextRollingTwelveMonths
529 Contract Receivable, Due after Rolling Year Five debit Amount billed to customers under long-term contracts or programs to be collected after the fifth rolling twelve months following the latest balance sheet. Excludes amounts due that have been withheld because of retainage provisions in a contract. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. ContractReceivableDueAfterRollingYearFive
530 Contract Receivable, Due in Next Rolling Twelve Months debit Amount billed to customers under long-term contracts or programs to be collected in the next rolling twelve months following the latest balance sheet. Excludes amounts due that have been withheld because of retainage provisions in a contract. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. ContractReceivableDueInNextRollingTwelveMonths
531 Contract Receivable, Due in Remainder of Fiscal Year debit Amount billed to customers under long-term contracts or programs to be collected in the remainder of the fiscal year following the latest fiscal year. Excludes amounts due that have been withheld because of retainage provisions in a contract. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. ContractReceivableDueInRemainderOfFiscalYear
532 Contract Receivable, Due in Rolling Year Five debit Amount billed to customers under long-term contracts or programs to be collected in the fifth rolling twelve months following the latest balance sheet. Excludes amounts due that have been withheld because of retainage provisions in a contract. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. ContractReceivableDueInRollingYearFive
533 Contract Receivable, Due in Rolling Year Four debit Amount billed to customers under long-term contracts or programs to be collected in the fourth rolling twelve months following the latest balance sheet. Excludes amounts due that have been withheld because of retainage provisions in a contract. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. ContractReceivableDueInRollingYearFour
534 Contract Receivable, Due in Rolling Year Three debit Amount billed to customers under long-term contracts or programs to be collected in the third rolling twelve months following the latest balance sheet. Excludes amounts due that have been withheld because of retainage provisions in a contract. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. ContractReceivableDueInRollingYearThree
535 Contract Receivable, Due in Rolling Year Two debit Amount billed to customers under long-term contracts or programs to be collected in the second rolling twelve months following the latest balance sheet. Excludes amounts due that have been withheld because of retainage provisions in a contract. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. ContractReceivableDueInRollingYearTwo
536 Contract Receivable Retainage, after Next Rolling Twelve Months debit Amount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected after the next 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. ContractReceivableRetainageDueAfterNextRollingTwelveMonths
537 Contract Receivable Retainage, after Rolling Year Five debit Amount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected after the fifth 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. ContractReceivableRetainageDueAfterRollingYearFive
538 Contract Receivable Retainage, Next Rolling Twelve Months debit Amount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected in the next 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. ContractReceivableRetainageDueInNextRollingTwelveMonths
539 Contract Receivable Retainage, Remainder of Fiscal Year debit Amount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. ContractReceivableRetainageDueInRemainderOfFiscalYear
540 Contract Receivable Retainage, Rolling Year Five debit Amount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected in the fifth 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. ContractReceivableRetainageDueInRollingYearFive
541 Contract Receivable Retainage, Rolling Year Four debit Amount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected in the fourth 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. ContractReceivableRetainageDueInRollingYearFour
542 Contract Receivable Retainage, Rolling Year Three debit Amount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected in the third 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. ContractReceivableRetainageDueInRollingYearThree
543 Contract Receivable Retainage, Rolling Year Two debit Amount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected in the second 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. ContractReceivableRetainageDueInRollingYearTwo
544 Contracts Receivable, Claims and Uncertain Amounts, Expected to be Collected after Next Rolling Twelve Months debit Amount of billed or unbilled claims or similar items subject to uncertainty concerning their determination or ultimate realization under long-term contracts that are expected to be collected after the next 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. ContractsReceivableClaimsAndUncertainAmountsExpectedToBeCollectedAfterNextRollingTwelveMonths
545 Contracts Receivable, Claims and Uncertain Amounts, Expected to be Collected in Next Rolling Twelve Months debit Amount of billed or unbilled claims or similar items subject to uncertainty concerning their determination or ultimate realization under long-term contracts that are expected to be collected in the next 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. ContractsReceivableClaimsAndUncertainAmountsExpectedToBeCollectedInNextRollingTwelveMonths
546 Contracts Receivable, Claims and Uncertain Amounts, Expected to be Collected in Remainder of Fiscal Year debit Amount of billed or unbilled claims or similar items subject to uncertainty concerning their determination or ultimate realization under long-term contracts that are expected to be collected in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. ContractsReceivableClaimsAndUncertainAmountsExpectedToBeCollectedInRemainderOfFiscalYear
547 Contractual Maturities, Time Deposits, $100,000 or More (Deprecated 2009-01-31) credit The aggregate amount of domestic and foreign time deposits (including certificates of deposits, individual retirement accounts and open accounts) in denominations of $100,000 or more. ContractualMaturitiesTimeDeposits100000OrMore
551 Contractual Obligation, Due in Fourth and Fifth Year credit Amount of contractual obligation due in the fourth and fifth fiscal years following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. ContractualObligationDueInFourthAndFifthYear
554 Contractual Obligation, Due in Second and Third Year credit Amount of contractual obligation due in the second and third fiscal years following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. ContractualObligationDueInSecondAndThirdYear
557 Contractual Obligation, Future Minimum Payments Due, Remainder of Fiscal Year credit Amount of contractual obligation maturing in the remainder of the fiscal year following the latest fiscal year ended. ContractualObligationFutureMinimumPaymentsDueRemainderOfFiscalYear
559 Convertible Preferred Stock, Amount of Preferred Dividends in Arrears (Deprecated 2009-01-31) credit Aggregate amount of cumulative preferred dividends in arrears. ConvertiblePreferredStockAmountOfPreferredDividendsInArrears
560 Convertible Preferred Stock, Par or Stated Value Per Share (Deprecated 2009-01-31) N/A Face amount or stated value per share of nonredeemable convertible preferred stock; generally not indicative of the fair market value per share. ConvertiblePreferredStockParStatedValuePerShare
561 Convertible Preferred Stock, Per Share Amounts of Preferred Dividends in Arrears (Deprecated 2009-01-31) N/A Per share amount of cumulative preferred dividends in arrears. ConvertiblePreferredStockPerShareAmountsOfPreferredDividendsInArrears
562 Convertible Preferred Stock, Redemption Price Per Share (Deprecated 2009-01-31) N/A The price per share at which the convertible preferred stock of an entity that has priority over common stock in the distribution of dividends and in the event of liquidation of the entity is redeemed at. The redemption features of this convertible preferred stock that are solely within the control of the issuer. ConvertiblePreferredStockRedemptionPricePerShare
563 Convertible Preferred Stock, Shares Authorized (Deprecated 2009-01-31) N/A The maximum number of nonredeemable convertible preferred shares permitted to be issued by an entity’s charter and bylaws. ConvertiblePreferredStockSharesAuthorized
565 Convertible Preferred Stock, Shares Outstanding (Deprecated 2009-01-31) N/A The number of nonredeemable convertible preferred shares that have been issued and are held by the entity’s shareholders. Shares outstanding equals shares issued minus shares held in treasury. ConvertiblePreferredStockSharesOutstanding
566 Convertible Preferred Stock, Shares Subscribed but Unissued (Deprecated 2009-01-31) N/A Amount of convertible nonredeemable preferred stock allocated to an entity’s existing shareholders to buy shares of a new issue of convertible preferred stock before it is offered to the public. Convertible preferred stock can be converted into another security. These shares have not yet been issued to the shareholders. ConvertiblePreferredStockSharesSubscribedButUnissued
568 Convertible Preferred Stock, Shares Subscribed but Unissued, Value (Deprecated 2009-01-31) credit Dollar amount of convertible preferred stock allocated to investors to buy shares of a new issue of convertible preferred stock. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds. ConvertiblePreferredStockSharesSubscribedButUnissuedValue
569 Convertible Preferred Stock, Share Subscriptions (Deprecated 2009-01-31) N/A The number of nonredeemable convertible preferred stock allocated to investors to buy shares of a new issue of preferred stock before it is offered to the public. ConvertiblePreferredStockShareSubscriptions
570 Cooperative Advertising Expense debit Amount of expense under a cooperative advertising arrangement. CooperativeAdvertisingExpense
571 Cost Method Investments, Original Cost debit Original amount of cost-method investments at the acquisition date. CostMethodInvestmentsOriginalCost
574 Cost of Trust Assets Sold to Pay Expenses debit Cost of trust assets sold to pay trust expenses (includes commodities, but is not limited to, gold and silver). CostOfTrustAssetsSoldToPayExpenses
580 Credit Derivative, Liquidation Proceeds, Monetary Amount debit Estimated amount to which the maximum potential amount of future payments under the credit derivative would be covered by the proceeds from liquidation of assets held either as collateral or by third parties. CreditDerivativeLiquidationProceedsMonetaryAmount
581 Credit Derivative, Liquidation Proceeds, Percentage N/A Estimated percentage to which the maximum potential amount of future payments under the credit derivative would be covered by the proceeds from liquidation of assets held either as collateral or by third parties. CreditDerivativeLiquidationProceedsPercentage
585 Customer Loyalty Program Liability, Current credit Value of deferred revenue or cost to provide products or services, which is expected to be recognized in income or incurred within one year or the normal operating cycle, if longer, resulting from customer loyalty program. Excludes liability associated with frequent flier programs. Includes liability associated with customer loyalty programs for other businesses, for example, but is not limited to, hotels, supermarkets, credit card companies, automobile rental companies, and book sellers. CustomerLoyaltyProgramLiabilityCurrent
586 Customer Loyalty Program Liability, Noncurrent credit Value of deferred revenue or cost to provide products or services, which is expected to be recognized in income or incurred after one year or beyond the normal operating cycle, if longer, resulting from customer loyalty program. Excludes liability associated with frequent flier programs. Includes liability associated with customer loyalty programs for other businesses, for example, but is not limited to, hotels, supermarkets, credit card companies, automobile rental companies, and book sellers. CustomerLoyaltyProgramLiabilityNoncurrent
587 Customer Securities for which Entity has Right to Sell or Repledge, Fair Value credit Fair value as of the balance sheet date of customer securities accepted as collateral by the entity that it is permitted by contract or custom to sell or re-pledge to counterparties as collateral. CustomerSecuritiesForWhichEntityHasRightToSellOrRepledgeFairValue
588 Customer Securities for which Entity has Right to Sell or Repledge, Fair Value of Securities Sold or Repledged credit Fair value as of the balance sheet date of customer securities accepted as collateral by the entity that it has sold or re-pledged to counterparties as collateral. CustomerSecuritiesForWhichEntityHasRightToSellOrRepledgeFairValueOfSecuritiesSoldOrRepledged
592 Debt Instrument, Convertible, Conversion Ratio N/A Ratio applied to the conversion of debt instrument into equity with equity shares divided by debt principal amount. DebtInstrumentConvertibleConversionRatio1
594 Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger N/A Minimum percentage of common stock price to conversion price of convertible debt instruments to determine eligibility of conversion. DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger
595 Debt Instrument, Convertible, Threshold Trading Days N/A Threshold number of specified trading days that common stock price to conversion price of convertible debt instruments must exceed threshold percentage within a specified consecutive trading period to trigger conversion feature. DebtInstrumentConvertibleThresholdTradingDays
596 Debt Instrument, Cumulative Sinking Fund Payments debit Cumulative amount paid into a fund, which is used to retire the debt instrument. DebtInstrumentCumulativeSinkingFundPayments
597 Debt Instrument, Interest Rate Increase (Deprecated 2013-01-31) N/A Increase in basis points of the stated interest rate on the debt instrument. DebtInstrumentInterestRateIncrease
598 Debt Instrument, Interest Rate, Stated Percentage Rate Range, Maximum N/A Maximum contractual interest rate for funds borrowed, under the debt agreement. DebtInstrumentInterestRateStatedPercentageRateRangeMaximum
600 Debt Instrument, Redemption Price, Percentage N/A Percentage price of original principal amount of debt at which debt can be redeemed by the issuer. DebtInstrumentRedemptionPricePercentage
601 Debt Instrument, Redemption Price, Percentage of Principal Amount Redeemed N/A Percentage of principal amount of debt redeemed. DebtInstrumentRedemptionPricePercentageOfPrincipalAmountRedeemed
603 Debt Instrument, Repurchased Face Amount debit Face (par) amount of the original debt instrument that was repurchased. DebtInstrumentRepurchasedFaceAmount
604 Debt Instrument, Sinking Fund Payment credit Amount paid into a fund, which is used to retire the debt instrument. DebtInstrumentSinkingFundPayment
606 Debtor Reorganization Items, Interest Income on Accumulated Cash credit Amount of interest income on accumulated cash, reported as a reorganization item. DebtorReorganizationItemsInterestIncomeOnAccumulatedCash1
609 Deferred Compensation Arrangement with Individual, Cash Award Granted, Amount credit Amount of commitment made to pay deferred cash remuneration. DeferredCompensationArrangementWithIndividualCashAwardGrantedAmount
610 Deferred Compensation Arrangement with Individual, Cash Awards Granted, Amount (Deprecated 2013-01-31) debit Amount of commitment made to pay deferred cash remuneration. DeferredCompensationArrangementWithIndividualCashAwardsGrantedAmount
611 Deferred Compensation Arrangement with Individual, Cash Awards Granted, Percentage N/A Commitment made to pay deferred cash remuneration expressed as a percentage of the individual’s base salary. DeferredCompensationArrangementWithIndividualCashAwardsGrantedPercentage
612 Deferred Compensation Arrangement with Individual, Common Stock Reserved for Future Issuance N/A Number of common shares reserved for future issuance related to deferred compensation arrangements with individuals. DeferredCompensationArrangementWithIndividualCommonStockReservedForFutureIssuance
613 Deferred Compensation Cash-based Arrangements, Liability, Noncurrent (Deprecated 2009-01-31) credit Aggregate carrying value as of the balance sheet date of the liabilities for deferred compensation arrangements payable after one year (or the normal operating cycle, if longer). Represents currently earned compensation under cash arrangements (such as a profit-sharing plan, rabbi trust, and employee contract–excluding equity-based arrangements) that is not actually paid until a later date. For an unclassified balance sheet, represents the entire liability. DeferredCompensationCashBasedArrangementsLiabilityNoncurrent
614 Deferred Compensation Share-based Arrangements, Liability, Noncurrent (Deprecated 2009-01-31) credit Aggregate carrying value as of the balance sheet date of the liabilities for stock option plans and other equity-based compensation arrangements payable after one year (or the operating cycle, if longer). For an unclassified balance sheet, represents the entire liability. DeferredCompensationShareBasedArrangementsLiabilityNoncurrent
616 Deferred Finance Cost, Amortization Expense (Deprecated 2009-01-31) debit The charge during the period representing the systematic and rational allocation of deferred finance costs over the term of the debt arrangement to which it pertains. DeferredFinanceCostAmortizationExpense
651 Deferred Tax Liability Not Recognized, Amount of Unrecognized Deferred Tax Liability, Undistributed Earnings of Domestic Subsidiaries debit Amount of deferred tax liability not recognized because of the exceptions to comprehensive recognition of deferred taxes related to undistributed earnings of domestic subsidiaries. DeferredTaxLiabilityNotRecognizedAmountOfUnrecognizedDeferredTaxLiabilityUndistributedEarningsOfDomesticSubsidiaries
652 Deferred Tax Liability Not Recognized, Amount of Unrecognized Deferred Tax Liability, Undistributed Earnings of Foreign Subsidiaries debit Amount of deferred tax liability not recognized because of the exceptions to comprehensive recognition of deferred taxes related to undistributed earnings of foreign subsidiaries. DeferredTaxLiabilityNotRecognizedAmountOfUnrecognizedDeferredTaxLiabilityUndistributedEarningsOfForeignSubsidiaries
659 Defined Benefit Plan, Effect of One Percentage Point Decrease on Accumulated Postretirement Benefit Obligation (Deprecated 2012-01-31) credit The effect of a one-percentage-point decrease in the assumed health care cost trend rates on the accumulated postretirement benefit obligation for health care benefits. DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnAccumulatedPostretirementBenefitObligation
661 Defined Benefit Plan, Effect of One Percentage Point Decrease on Service and Interest Cost Components (Deprecated 2012-01-31) debit The effect of a one-percentage- point decrease in the assumed health care cost trend rates on the aggregate of the service and interest cost components of net periodic postretirement health care benefit costs. DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnServiceAndInterestCostComponents
665 Defined Benefit Plan, Estimated Amount of Plan Participants’ Future Benefits Covered by Insurance Contracts Issued by Employer or Related Parties debit The amount of estimated future defined benefit annual plan participant benefits covered by insurance contracts issued by the employer or its related parties. DefinedBenefitPlanEstimatedAmountOfPlanParticipantsFutureBenefitsCoveredByInsuranceContractsIssuedByEmployerOrRelatedParties
666 Defined Benefit Plan, Expected Contributions in Current Fiscal Year debit Amount of the employer’s best estimate of contributions expected to be paid to the plan in the current fiscal period. DefinedBenefitPlanExpectedContributionsInCurrentFiscalYear
669 Defined Benefit Plan, Expected Future Benefit Payments, Next Rolling Twelve Months credit Amount of benefits from a defined benefit plan expected to be paid 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. DefinedBenefitPlanExpectedFutureBenefitPaymentsNextRollingTwelveMonths
671 Defined Benefit Plan, Expected Future Benefit Payments, Remainder of Fiscal Year credit Amount of benefits from a defined benefit plan expected to be paid in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. DefinedBenefitPlanExpectedFutureBenefitPaymentsRemainderOfFiscalYear
681 Defined Benefit Plan, Funded Percentage N/A Plan assets of a defined benefit plan, as a percentage of projected benefit obligation. DefinedBenefitPlanFundedPercentage
683 Defined Benefit Plans, Estimated Future Employer Contributions in Current Fiscal Year debit Amount of employer’s best estimate of contributions expected to be paid to the plan in the current remaining fiscal period. DefinedBenefitPlansEstimatedFutureEmployerContributionsInCurrentFiscalYear
686 Defined Benefit Plan, Target Plan Asset Allocations N/A Target allocation of investments of this type to total plan assets presented on a weighted average basis. DefinedBenefitPlanTargetPlanAssetAllocations
691 Defined Contribution Plan, Employer Matching Contribution, Percent of Employees’ Gross Pay N/A Percentage of employees’ gross pay for which the employer contributes a matching contribution to a defined contribution plan. DefinedContributionPlanEmployerMatchingContributionPercent
692 Defined Contribution Plan, Employer Matching Contribution, Percent of Match N/A Percentage employer matches of the employee’s percentage contribution matched. DefinedContributionPlanEmployerMatchingContributionPercentOfMatch
693 Defined Contribution Plan, Employers Matching Contribution, Annual Vesting Percentage N/A Percentage of employer’s matching contributions to a defined contribution plan that vests in a given year. DefinedContributionPlanEmployersMatchingContributionAnnualVestingPercentage
694 Defined Contribution Plan, Maximum Annual Contribution Per Employee, Amount (Deprecated 2013-01-31) debit Maximum amount per employee, by the terms of the plan, that the employer may contribute to a defined contribution plan. DefinedContributionPlanMaximumAnnualContributionPerEmployeeAmount
695 Defined Contribution Plan, Maximum Annual Contribution Per Employee, Percent (Deprecated 2013-01-31) N/A Maximum percentage of employee gross pay, by the terms of the plan, that the employer may contribute to a defined contribution plan. DefinedContributionPlanMaximumAnnualContributionPerEmployeePercent
696 Defined Contribution Plan, Maximum Annual Contributions Per Employee, Amount debit Maximum amount the employee may contribute to a defined contribution plan. DefinedContributionPlanMaximumAnnualContributionsPerEmployeeAmount
697 Defined Contribution Plan, Maximum Annual Contributions Per Employee, Percent N/A Maximum percentage of employee gross pay the employee may contribute to a defined contribution plan. DefinedContributionPlanMaximumAnnualContributionsPerEmployeePercent
698 Defined Contribution Plan, Number of Employees Covered N/A Number of employees eligible to participate in the defined contribution plan or plans described. DefinedContributionPlanNumberOfEmployeesCovered
699 Entity Common Stock, Shares Outstanding N/A Indicate number of shares or other units outstanding of each of registrant’s classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument. EntityCommonStockSharesOutstanding
700 Entity Listing, Depository Receipt Ratio N/A The number of underlying shares represented by one American Depository Receipt (ADR) or Global Depository Receipt (GDR). A value of “3” means that one ADR represents 3 underlying shares. If one underlying share represents 2 ADR’s then the value would be represented as “0.5”. EntityListingDepositoryReceiptRatio
701 Entity Listing, Par Value Per Share N/A The par value per share of security quoted in same currency as Trading currency. Example: “0.01”. EntityListingParValuePerShare
702 Entity Number of Employees N/A Number of persons employed by the Entity EntityNumberOfEmployees
703 Entity Public Float credit State aggregate market value of voting and non-voting common equity held by non-affiliates computed by reference to price at which the common equity was last sold, or average bid and asked price of such common equity, as of the last business day of registrant’s most recently completed second fiscal quarter. The public float should be reported on the cover page of the registrants form 10K. EntityPublicFloat
704 Demutualization Cost and Expense debit The costs and expenses incurred pertaining to the reorganization process to convert a mutual entity to a stock company. DemutualizationCostAndExpense
708 Deposit Assets, Effect of Change in Present Value Assumptions Recorded as Expense debit Amount of expense due to change in present value assumptions used to value deposit assets. DepositAssetsEffectOfChangeInPresentValueAssumptionsRecordedAsExpense
709 Deposit Assets, Effect of Change in Present Value Assumptions Resulting in Additions to Expected Recoveries credit Amount of decrease in expense due to change in present value assumptions used to value deposit assets. DepositAssetsEffectOfChangeInPresentValueAssumptionsResultingInAdditionsToExpectedRecoveries
710 Deposit Assets, Effect of Change in Present Value Assumptions Resulting in Reductions to Expected Recoveries debit Amount of increase in expense due to change in present value assumptions used to value deposit assets. DepositAssetsEffectOfChangeInPresentValueAssumptionsResultingInReductionsToExpectedRecoveries
711 Deposit Assets or Liabilities, Present Value of Expected Recoveries (Deprecated 2013-01-31) credit The present value of initial expected recoveries that will be reimbursed under the insurance or reinsurance contracts that have been recorded as an adjustment to incurred losses. DepositAssetsOrLiabilitiesPresentValueOfExpectedRecoveries
712 Deposit Assets, Present Value of Expected Recoveries debit Present value of initial expected recoveries that will be reimbursed under the insurance or reinsurance contracts. DepositAssetsPresentValueOfExpectedRecoveries
714 Deposit Liabilities, Effect of Change in Present Value Assumptions Resulting in Additions to Expected Recoveries debit Amount of expense from increase in deposit liabilities due to change in present value assumptions used to value expected recoveries. DepositLiabilitiesEffectOfChangeInPresentValueAssumptionsResultingInAdditionsToExpectedRecoveries
715 Deposit Liabilities, Effect of Change in Present Value Assumptions Resulting in Reductions to Expected Recoveries credit Amount of decrease in expense from decrease in deposit liabilities due to change in present value assumptions used to value expected recoveries. DepositLiabilitiesEffectOfChangeInPresentValueAssumptionsResultingInReductionsToExpectedRecoveries
716 Deposit Liabilities Reclassified as Loans Receivable (Deprecated 2012-01-31) credit Amount of deposits held by the entity that have been reclassified as loan balances receivable, such as overdrafts receivable, at the balance sheet date. DepositLiabilitiesReclassifiedAsLoansReceivable
717 Deposit Liabilities Reclassified as Loans Receivable debit Amount of deposits held by the entity that have been reclassified as loan balances receivable, for example, but not limited to, overdrafts receivable. DepositLiabilitiesReclassifiedAsLoansReceivable1
718 Deposits, Money Market Deposits and Negotiable Order of Withdrawal (NOW) credit Amount of deposits in accounts that offer many of the same services as checking accounts although transactions may be somewhat more limited, share some of the characteristics of a money market fund and are insured by the Federal government, also known as money market accounts. Also includes amount of deposits in interest-bearing transaction accounts at banks or savings and loans, that are restricted in regard to ownership and can usually only be held by individuals, nonprofit entities and governments. Negotiable order of withdrawal accounts differ from money market demand accounts as they typically have higher reserve requirements and no limit on the number of checks that can be written. DepositsMoneyMarketDepositsAndNegotiableOrderOfWithdrawalNOW
723 Depreciation Premises and Equipment (Deprecated 2011-01-31) debit The amount of expense charged against earnings in the period to allocate the cost, net of salvage value, of premises and equipment over their remaining estimated productive lives. DepreciationPremisesAndEquipment
724 Derecognized Assets, Securitized or Asset-backed Financing Arrangement Assets and any Other Financial Assets Managed Together, Average Balance During Period (Deprecated 2014-01-31) debit This is the average principal amount (during the year) of the securitized and unsecuritized financial assets. DerecognizedAssetsSecuritizedOrAssetbackedFinancingArrangementAssetsAndAnyOtherFinancialAssetsManagedTogetherAverageBalanceDuringPeriod
725 Derecognized Assets, Securitized or Asset-backed Financing Arrangement Assets and any Other Financial Assets Managed Together, Delinquent Amount at End of Period debit This is the amount of the financial instruments that are considered delinquent (past due) at the end of the period. DerecognizedAssetsSecuritizedOrAssetbackedFinancingArrangementAssetsAndAnyOtherFinancialAssetsManagedTogetherDelinquentAmountAtEndOfPeriod
726 Derecognized Assets, Securitized or Asset-backed Financing Arrangement Assets and any Other Financial Assets Managed Together, Net Credit Losses During Period debit Net credit losses are charge-offs and are based on total loans outstanding during the period. DerecognizedAssetsSecuritizedOrAssetbackedFinancingArrangementAssetsAndAnyOtherFinancialAssetsManagedTogetherNetCreditLossesDuringPeriod
727 Continuing Involvement with Derecognized Transferred Financial Assets, Amount Outstanding debit Amount of transferred financial assets in which the transferor has continuing involvement with the assets underlying the transaction that have been derecognized. Continuing involvement includes, but is not limited to, servicing, recourse, and restrictions on transferor’s interests in transferred financial assets. DerecognizedAssetsSecuritizedOrAssetbackedFinancingArrangementAssetsAndAnyOtherFinancialAssetsManagedTogetherPrincipalAmountOutstanding
729 Derivative Asset, Fair Value, Gross Asset Including Not Subject to Master Netting Arrangement debit Fair value, before effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets not subject to a master netting arrangement and elected not to be offset. DerivativeAssetFairValueGrossAssetIncludingNotSubjectToMasterNettingArrangement
732 Derivative Asset, Fair Value, Offset Against Collateral, Net of Not Subject to Master Netting Arrangement, Policy Election debit Fair value, after effects of master netting arrangements, deduction of assets not subject to a master netting arrangement and elected not to be offset, of financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, offset against an obligation to return collateral. DerivativeAssetFairValueOffsetAgainstCollateralNetOfNotSubjectToMasterNettingArrangementPolicyElection
735 Derivative Asset, Not Subject to Master Netting Arrangement Deduction credit Fair value of financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, not subject to a master netting arrangement, deducted from derivative assets. DerivativeAssetNotSubjectToMasterNettingArrangementDeduction
739 Derivative Asset, Securities Purchased under Agreements to Resell, Securities Borrowed, Gross Including Not Subject to Master Netting Arrangement debit Amount, before effects of master netting arrangements, of derivative assets, securities purchased under agreements to resell and securities borrowed. Includes assets not subject to a master netting arrangement and elected not to be offset. DerivativeAssetSecuritiesPurchasedUnderAgreementsToResellSecuritiesBorrowedGrossIncludingNotSubjectToMasterNettingArrangement
740 Derivative Asset, Securities Purchased under Agreements to Resell, Securities Borrowed, Not Offset, Policy Election Deduction credit Amount of derivative assets, securities purchased under agreements to resell and securities borrowed, elected not to be offset, deducted from derivative assets, securities purchased under agreements to resell and securities borrowed. DerivativeAssetSecuritiesPurchasedUnderAgreementsToResellSecuritiesBorrowedNotOffsetPolicyElectionDeduction
741 Derivative Asset, Securities Purchased under Agreements to Resell, Securities Borrowed, Not Subject to Master Netting Arrangement Deduction credit Amount of derivative assets, securities purchased under agreements to resell and securities borrowed, not subject to a master netting arrangement, deducted from derivative assets, securities purchased under agreements to resell and securities borrowed. DerivativeAssetSecuritiesPurchasedUnderAgreementsToResellSecuritiesBorrowedNotSubjectToMasterNettingArrangementDeduction
742 Derivative Asset, Securities Purchased under Agreements to Resell, Securities Borrowed, Offset Against Collateral, Net of Not Subject to Master Netting Arrangement, Policy Election debit Amount, after effects of master netting arrangements, deduction of assets not subject to a master netting arrangement and elected not to be offset, of derivative assets, securities purchased under agreements to resell and securities borrowed, offset against an obligation to return collateral under a master netting arrangement. DerivativeAssetSecuritiesPurchasedUnderAgreementsToResellSecuritiesBorrowedOffsetAgainstCollateralNetOfNotSubjectToMasterNettingArrangementPolicyElection
743 Derivative, Average Basis Spread on Variable Rate N/A The average percentage points added to the reference rate to compute the variable rate on the group of interest rate derivatives. DerivativeAverageBasisSpreadOnVariableRate
744 Derivative, Average Cap Interest Rate N/A Average cap rate on a group of interest rate derivatives, such as interest rate caps or collars. If market rates exceed the cap rate, a payment or receipt is triggered on the contract. DerivativeAverageCapInterestRate
745 Derivative, Average Cap Price N/A The average cap rate on a group of price risk derivatives such as caps or collars. A payment or receipt is triggered if the market rate exceeds the cap rate on the contract. DerivativeAverageCapPrice
746 Derivative, Average Exchange Rate Cap (Deprecated 2012-01-31) N/A Average cap rate on a group of foreign currency derivatives such as caps or collars. A payment or receipt is triggered if the market rate exceeds the cap rate on the contract. DerivativeAverageExchangeRateCap
747 Derivative, Average Exchange Rate Cap N/A Average cap rate on a group of foreign currency derivatives for example, but not limited to, caps or collars. DerivativeAverageExchangeRateCap1
748 Derivative, Average Exchange Rate Floor (Deprecated 2012-01-31) N/A Average floor rate on a group of foreign currency derivatives such as floors or collars. A payment or receipt is triggered if the market rate falls below the floor rate on the contract. DerivativeAverageExchangeRateFloor
749 Derivative, Average Exchange Rate Floor N/A Average floor rate on a group of foreign currency derivatives for example, but not limited to, floors or collars. DerivativeAverageExchangeRateFloor1
751 Derivative, Average Floor Interest Rate N/A Average floor rate on a group of interest rate derivatives, such as interest rate floor or collars. If market rates fall below the floor rate, a payment or receipt is triggered on the contract. DerivativeAverageFloorInterestRate
752 Derivative, Average Floor Price N/A The average floor rate on a group of price risk derivatives such as floors or collars. A payment or receipt is triggered if the market rate falls below the floor rate on the contract. DerivativeAverageFloorPrice
753 Derivative, Average Foreign Currency Option Strike Price N/A The average strike price on a group of foreign currency option contracts such as put options or call options. DerivativeAverageForeignCurrencyOptionStrikePrice
754 Derivative, Average Forward Exchange Rate (Deprecated 2012-01-31) N/A The average contractual rate at which a foreign currency can be purchased or sold under the terms of a group of foreign currency derivative contracts. DerivativeAverageForwardExchangeRate
755 Derivative, Average Forward Exchange Rate N/A Average contractual rate at which a foreign currency can be purchased or sold. DerivativeAverageForwardExchangeRate1
756 Derivative, Average Forward Interest Rate N/A Average stated rate on a group of interest rate forward or futures contracts. DerivativeAverageForwardInterestRate
759 Derivative, Average Swaption Interest Rate N/A Average fixed interest rate that will be received or paid upon exercise of a group of interest rate swaption contracts. DerivativeAverageSwaptionInterestRate
762 Derivative, Cap Interest Rate N/A Cap rate on an interest rate derivative such as an interest rate cap or collar. If market rates exceed the cap rate, a payment or receipt is triggered on the contract. DerivativeCapInterestRate
763 Derivative, Cap Price N/A The cap rate on a price risk derivative such as a cap or collar. A payment or receipt is triggered if the market rate exceeds the cap rate on the contract. DerivativeCapPrice
768 Derivative, Exchange Rate Cap (Deprecated 2012-01-31) N/A Cap rate on a foreign currency derivative such as a cap or a collar. A payment or receipt is triggered if the market rate exceeds the cap rate on the contract. DerivativeExchangeRateCap
769 Derivative, Exchange Rate Cap N/A Cap rate on a foreign currency derivative for example, but not limited to, a cap or a collar. DerivativeExchangeRateCap1
770 Derivative, Exchange Rate Floor (Deprecated 2012-01-31) N/A Floor rate on a foreign currency derivative such as a floor or a collar. A payment or receipt is triggered if the market rate falls below the floor rate on the contract. DerivativeExchangeRateFloor
771 Derivative, Exchange Rate Floor N/A Floor rate on a foreign currency derivative for example, but not limited to, a floor or a collar. DerivativeExchangeRateFloor1
772 Derivative, Fixed Interest Rate N/A Fixed interest rate related to the interest rate derivative. DerivativeFixedInterestRate
773 Derivative, Floor Interest Rate N/A Floor rate on an interest rate derivative such as an interest rate floor or collar. If market rates falls below the floor rate, a payment or receipt is triggered on the contract. DerivativeFloorInterestRate
775 Derivative, Foreign Currency Option Strike Price N/A The strike price on the foreign currency option contract such as a put option or a call option. DerivativeForeignCurrencyOptionStrikePrice
776 Derivative, Forward Exchange Rate (Deprecated 2012-01-31) N/A The contractual rate at which a foreign currency can be purchased or sold under the terms of a foreign currency derivative contract. DerivativeForwardExchangeRate
777 Derivative, Forward Exchange Rate N/A Contractual rate at which a foreign currency can be purchased or sold. DerivativeForwardExchangeRate1
778 Derivative, Forward Interest Rate N/A Stated rate on an interest rate forward or futures contract. DerivativeForwardInterestRate
781 Derivative, Higher Fixed Interest Rate Range N/A High end of the range of fixed interest rates when a range is presented for a group of interest rate derivatives. DerivativeHigherFixedInterestRateRange
782 Derivative, Higher Range of Basis Spread on Variable Rate N/A High end of the range of percentage points added to the reference rate to compute the variable rate on the group of interest rate derivatives. DerivativeHigherRangeOfBasisSpreadOnVariableRate
783 Derivative, Higher Variable Interest Rate Range N/A High end of the range of variable interest rates when a range is presented for a group of interest rate derivatives. DerivativeHigherVariableInterestRateRange
784 Derivative Instruments and Hedges, Liabilities, Noncurrent credit Fair value of liability arising from contracts that meet the criteria of being accounted for as derivative instruments, financial instrument or contract used to mitigate a specified risk (hedge), energy marketing activities (trading activities), expected to be settled after one year or beyond the normal operating cycle, if longer. Examples of energy marketing activities include, but are not limited to, trading of electricity, coal, natural gas and oil using financial instruments, including, but not limited to, forward contracts, options and swaps. DerivativeInstrumentsAndHedgesLiabilitiesNoncurrent
793 Derivative Liability, Not Subject to Master Netting Arrangement Deduction debit Fair value of financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, not subject to a master netting arrangement, deducted from derivative liabilities. DerivativeLiabilityNotSubjectToMasterNettingArrangementDeduction
794 Derivative Liability, Securities Sold under Agreements to Repurchase, Securities Loaned, Collateral, Right to Reclaim Cash debit Amount of right to receive cash collateral under master netting arrangements that have not been offset against derivative liabilities, securities sold under agreements to repurchase and securities loaned. DerivativeLiabilitySecuritiesSoldUnderAgreementsToResellSecuritiesLoanedCollateralRightToReclaimCash
796 Derivative Liability, Securities Sold under Agreements to Repurchase, Securities Loaned, Gross Including Not Subject to Master Netting Arrangement credit Amount, before effects of master netting arrangements, of derivative liabilities, securities sold under agreements to repurchase and securities loaned. Includes liabilities not subject to a master netting arrangement and elected not to be offset. DerivativeLiabilitySecuritiesSoldUnderAgreementsToResellSecuritiesLoanedGrossIncludingNotSubjectToMasterNettingArrangement
797 Derivative Liability, Securities Sold under Agreements to Repurchase, Securities Loaned, Not Offset, Policy Election Deduction debit Amount of derivative liabilities, securities sold under agreements to repurchase and securities loaned, elected not to be offset, deducted from derivative liabilities, securities sold under agreements to repurchase and securities loaned. DerivativeLiabilitySecuritiesSoldUnderAgreementsToResellSecuritiesLoanedNotOffsetPolicyElectionDeduction
798 Derivative Liability, Securities Sold under Agreements to Repurchase, Securities Loaned, Not Subject to Master Netting Arrangement Deduction debit Amount of derivative liabilities, securities sold under agreements to repurchase and securities loaned, not subject to a master netting arrangement, deducted from derivative liabilities, securities sold under agreements to repurchase and securities loaned. DerivativeLiabilitySecuritiesSoldUnderAgreementsToResellSecuritiesLoanedNotSubjectToMasterNettingArrangementDeduction
799 Derivative Liability, Securities Sold under Agreements to Repurchase, Securities Loaned, Offset Against Collateral, Net of Not Subject to Master Netting Arrangement, Policy Election credit Amount, after effects of master netting arrangements, deduction of liabilities not subject to a master netting arrangement and elected not to be offset, of derivative liabilities, securities sold under agreements to repurchase and securities loaned, offset against a right to receive collateral. DerivativeLiabilitySecuritiesSoldUnderAgreementsToResellSecuritiesLoanedOffsetAgainstCollateralNetOfNotSubjectToMasterNettingArrangementPolicyElection
801 Derivative, Lower Fixed Interest Rate Range N/A Low end of the range of fixed interest rates when a range is presented for a group of interest rate derivatives. DerivativeLowerFixedInterestRateRange
803 Derivative, Lower Variable Interest Rate Range N/A Low end of the range of variable interest rates when a range is presented for a group of interest rate derivatives. DerivativeLowerVariableInterestRateRange
805 Derivative, Nonmonetary Notional Amount, Flow Rate N/A Nominal flow rate used to calculate payments on a derivative instrument. DerivativeNonmonetaryNotionalAmountFlowRate
809 Derivative, Price Risk Option Strike Price N/A The strike price on the price risk option contract such as a put option or a call option. DerivativePriceRiskOptionStrikePrice
810 Derivative, Swaption Interest Rate N/A Fixed interest rate that will be received or paid upon exercise of the interest rate swaption contract. DerivativeSwaptionInterestRate
812 Derivative, Swap Type, Average Variable Price N/A Average variable price rate related to the group of price risk swap derivatives. DerivativeSwapTypeAverageVariablePrice
814 Derivative, Swap Type, Variable Price N/A Variable price rate related to the price risk swap derivative. DerivativeSwapTypeVariablePrice
815 Derivative, Variable Interest Rate N/A Variable interest rate in effect as of the balance sheet date related to the interest rate derivative. DerivativeVariableInterestRate
817 Development Wells Drilled, Net Nonproductive N/A The number of nonproductive development wells (dry wells) drilled in the geographic area. A dry well (hole) is a well found to be incapable of producing either oil or gas in sufficient quantities to justify completion as an oil or gas well. The number of wells drilled refers to the number of wells (holes) completed at any time during the fiscal years, regardless when drilling was initiated. DevelopmentWellsDrilledNetNonproductive
818 Development Wells Drilled, Net Productive N/A The number of productive developmental wells drilled in the geographic area. A productive well is a well that is not a dry well. The number of wells drilled refers to the number of wells (holes) completed at any time during the fiscal years, regardless when drilling was initiated. DevelopmentWellsDrilledNetProductive
819 Direct Premiums Earned credit Amount, before premiums ceded to other entities and premiums assumed by the entity, of premiums earned. DirectPremiumsEarned
820 Direct Premiums, Life Insurance in Force (Deprecated 2014-01-31) credit Amount, before premiums ceded to other entities and premiums assumed by the entity, of life insurance in force premiums. DirectPremiumsLifeInsuranceInForce
822 Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Entity’s Share of Equity Method Investees’ Standardized Discounted Future Net Cash Flows (Deprecated 2015-01-31) debit The enterprise’s share of the investees’ standardized measure of discounted future net cash flows for the period, in the aggregate and by each geographic area for which quantities are disclosed. This information is excluded from the enterprise’s standardized measure and is disclosed separately if the financial statements of the reporting enterprise include investments that are accounted for by the equity method. DiscountedFutureNetCashFlowsRelatingToProvedOilAndGasReservesEntitysShareOfEquityMethodInvesteesStandardizedDiscountedFutureNetCashFlows
833 Disposal Group, Including Discontinued Operation, Accrued Income Tax Payable, Noncurrent credit Amount classified as income tax obligations attributable to disposal group held for sale or disposed of, expected to be disposed of beyond one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationAccruedIncomeTaxPayableNoncurrent
838 Disposal Group, Including Discontinued Operation, Consideration debit Amount of consideration received or receivable for the disposal of assets and liabilities, including discontinued operation. DisposalGroupIncludingDiscontinuedOperationConsideration
842 Disposal Group, Including Discontinued Operation, Deferred Revenue, Noncurrent credit Amount classified as deferred revenue attributable to disposal group held for sale or disposed of, expected to be disposed of beyond one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationDeferredRevenueNoncurrent
843 Disposal Group, Including Discontinued Operation, Deferred Tax Asset, Current debit Amount classified as deferred tax assets attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationDeferredTaxAssetCurrent
850 Disposal Group, Including Discontinued Operation, Goodwill, Current debit Amount classified as goodwill attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationGoodwillCurrent
851 Disposal Group, Including Discontinued Operation, Goodwill, Noncurrent debit Amount classified as goodwill attributable to disposal group held for sale or disposed of, expected to be disposed of after one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationGoodwillNoncurrent
852 Disposal Group, Including Discontinued Operation, Intangible Assets debit Amount classified as intangible assets, excluding goodwill, attributable to disposal group held for sale or disposed of. DisposalGroupIncludingDiscontinuedOperationIntangibleAssets
853 Disposal Group, Including Discontinued Operation, Intangible Assets, Current debit Amount classified as intangible assets, excluding goodwill, attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationIntangibleAssetsCurrent
857 Disposal Group, Including Discontinued Operation, Inventory debit Amount classified as inventory attributable to disposal group held for sale or disposed of. DisposalGroupIncludingDiscontinuedOperationInventory1
858 Disposal Group, Including Discontinued Operation, Inventory, Noncurrent debit Amount classified as inventory attributable to disposal group held for sale or disposed of, expected to be disposed of beyond one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationInventoryNoncurrent
859 Disposal Group, Including Discontinued Operation, Long Lived Assets (Deprecated 2015-01-31) debit Amount classified as long lived assets attributable to disposal group held for sale or disposed of. DisposalGroupIncludingDiscontinuedOperationLongLivedAssets
860 Disposal Group, Including Discontinued Operation, Long Lived Assets, Current (Deprecated 2015-01-31) debit Amount classified as long lived assets attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationLongLivedAssetsCurrent
867 Disposal Group, Including Discontinued Operation, Pension Plan Benefit Obligation, Current credit Amount classified as defined benefit plan benefit obligations attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationPensionPlanBenefitObligationCurrent
868 Disposal Group, Including Discontinued Operation, Pension Plan Benefit Obligation, Noncurrent credit Amount classified as defined benefit plan benefit obligations attributable to disposal group held for sale or disposed of, expected to be disposed of beyond one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationPensionPlanBenefitObligationNoncurrent
869 Disposal Group, Including Discontinued Operation, Postretirement Plan Benefit Obligation, Current credit Amount classified as defined benefit non-pension postretirement plan obligations attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationPostretirementPlanBenefitObligationCurrent
870 Disposal Group, Including Discontinued Operation, Postretirement Plan Benefit Obligation, Noncurrent credit Amount classified as defined benefit non-pension postretirement plan obligations attributable to disposal group held for sale or disposed of, expected to be disposed of beyond one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationPostretirementPlanBenefitObligationNoncurrent
874 Disposal Group, Including Discontinued Operation, Property, Plant and Equipment, Current debit Amount classified as property, plant and equipment attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer. DisposalGroupIncludingDiscontinuedOperationPropertyPlantAndEquipmentCurrent
881 Distribution Made to Limited Liability Company (LLC) Member, Distributions Declared, Per Unit N/A Per unit of ownership amount of cash distributions declared to unit-holder of a limited liability company (LLC). DistributionMadeToLimitedLiabilityCompanyLLCMemberDistributionsDeclaredPerUnit
883 Distribution Made to Limited Liability Company (LLC) Member, Unit Distribution N/A Number of units distributed for payment of a unit distribution to unit-holder of a limited liability company (LLC). DistributionMadeToLimitedLiabilityCompanyLLCMemberUnitDistribution
884 Distribution Made to Limited Liability Company (LLC) Member, Unit Distribution, Dilution Per Unit N/A Per unit of ownership amount of dilution resulting from the issuance of additional unit for payment of unit distribution to unit-holder of a limited liability company (LLC). DistributionMadeToLimitedLiabilityCompanyLLCMemberUnitDistributionDilutionPerUnit
887 Distribution Made to Limited Partner, Distributions Declared, Per Unit N/A Per unit of ownership amount of cash distributions declared to unit-holder of a limited partnership (LP). DistributionMadeToLimitedPartnerDistributionsDeclaredPerUnit
888 Distribution Made to Limited Partner, Distributions Paid, Per Unit N/A Per unit of ownership amount of cash distributions paid to unit-holder of a limited partnership (LP). DistributionMadeToLimitedPartnerDistributionsPaidPerUnit
890 Distribution Made to Limited Partner, Unit Distribution, Dilution Per Unit N/A Per unit of ownership amount of dilution resulting from the issuance of additional unit for payment of unit distribution to unit-holder of a limited partnership (LP). DistributionMadeToLimitedPartnerUnitDistributionDilutionPerUnit
891 Distribution Made to Member or Limited Partner, Cash Distributions Declared (Deprecated 2013-01-31) debit The equity impact of cash distributions declared to a common shareholder or unit-holder by a LLC or LP. DistributionMadeToMemberOrLimitedPartnerCashDistributionsDeclared
893 Distribution Made to Member or Limited Partner, Distributions Declared, Per Unit (Deprecated 2013-01-31) N/A Per-share or per-unit cash distributions declared to a common shareholder or unit-holder by an LLC or LP. DistributionMadeToMemberOrLimitedPartnerDistributionsDeclaredPerUnit
894 Distribution Made to Member or Limited Partner, Distributions Paid, Per Unit (Deprecated 2013-01-31) N/A Per-share or per-unit cash distributions paid to a common shareholder or unit-holder by an LLC or LP. DistributionMadeToMemberOrLimitedPartnerDistributionsPaidPerUnit
895 Distribution Made to Member or Limited Partner, Share Distribution, Dilution Per Share (Deprecated 2013-01-31) N/A Per-share or per-unit amount of dilution resulting from the issuance of additional shares or units in payment of stock or unit distribution to common unit-holders of limited liability company (LLC) or limited partnership (LP). DistributionMadeToMemberOrLimitedPartnerShareDistributionDilutionPerShare
897 Dividend Income, Securities, Operating, Taxable credit Amount of operating dividend income on securities subject to state, federal and other income tax. DividendIncomeSecuritiesOperatingTaxable
898 Dividend Income, Securities, Operating, Tax Advantaged credit Amount of operating dividend income on securities subject to tax benefits. Excludes operating dividend income on securities exempt from state, federal and other income tax. DividendIncomeSecuritiesOperatingTaxAdvantaged
899 Dividend Income, Securities, Operating, Tax Exempt credit Amount of operating dividend income on securities exempt from state, federal and other income tax. DividendIncomeSecuritiesOperatingTaxExempt
903 Due to Affiliate (Deprecated 2009-01-31) credit Amount of payable due to an entity that is affiliated with the reporting entity by means of direct or indirect ownership. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). DueToAffiliate
904 Due to Employees (Deprecated 2009-01-31) credit Amounts due to employees, not to include stockholders or officers. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). DueToEmployees
905 Due to Officers or Stockholders (Deprecated 2009-01-31) credit Amounts due to recorded owners or owners with a beneficial interest of more than 10 percent of the voting interests or officers of the company. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). DueToOfficersOrStockholders
906 Due to Other Related Parties, Current (Deprecated 2009-01-31) credit The aggregate obligations owed to related parties other than affiliates, officers or stockholders (for example, owner’s immediate families or employee pension trusts) at the financial statement date. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). DueToOtherRelatedPartiesCurrent
908 Electrical Transmission Revenue credit Revenue from the bulk transport of high voltage power, typically over longer distances, between generating plants and distribution systems. ElectricalTransmissionRevenue
909 Employee Service Share-based Compensation, Estimated Quantity of Shares to be Repurchased in Following Period, Maximum N/A Maximum number of shares to be repurchased in accordance with a policy to use treasury stock to satisfy share-award conversions. EmployeeServiceShareBasedCompensationEstimatedQuantityOfSharesToBeRepurchasedInFollowingPeriodMaximum
910 Employee Service Share-based Compensation, Estimated Quantity of Shares to be Repurchased in Following Period, Minimum N/A Minimum number of shares to be repurchased in accordance with a policy to use treasury stock to satisfy share-award conversions. EmployeeServiceShareBasedCompensationEstimatedQuantityOfSharesToBeRepurchasedInFollowingPeriodMinimum
911 Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Share-based Awards Other than Options debit Unrecognized cost of unvested share-based awards, other than options, awarded to employees as compensation. EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedShareBasedAwardsOtherThanOptions
912 Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options debit Unrecognized cost of unvested options awarded to employees as compensation. EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions
914 Employee Stock Ownership Plan (ESOP), Weighted Average Purchase Price of Shares Purchased N/A Weighted average purchase price of capital shares purchased through an employee stock ownership plan. EmployeeStockOwnershipPlanESOPWeightedAveragePurchasePriceOfSharesPurchased
915 Energy Marketing Contract Liabilities, Noncurrent credit Fair value of liability arising from energy marketing activities (trading activities), expected to be settled after one year or beyond the normal operating cycle, if longer. Examples of energy marketing activities include, but are not limited to, trading of electricity, coal, natural gas and oil using financial instruments, including, but not limited to, forward contracts, options and swaps. EnergyMarketingContractLiabilitiesNoncurrent
916 Entity-Wide Revenue, Major Customer, Percentage (Deprecated 2013-01-31) N/A Percentage of revenue generated from a single external customer that accounts for 10 percent or more of an entity’s revenues. EntityWideRevenueMajorCustomerPercentage
917 Environmental Costs Recognized, Capitalized debit Amount of costs recognized in the balance sheet for known or estimated future costs arising from requirements to perform activities to remediate one or more sites. EnvironmentalCostsRecognizedCapitalized
918 Environmental Costs Recognized, Capitalized in Period debit Amount of environmental remediation costs capitalized. These expenditures may relate to long-lived improvements in operating facilities. EnvironmentalCostsRecognizedCapitalizedInPeriod
920 Environmental Exit Costs, Reasonably Possible Additional Loss debit Estimate of reasonably possible loss exposure in excess of amount accrued for remediation, site restoration, postclosure, monitoring commitments, or other exit costs associated with the sale, disposal or abandonment of a particular property resulting from unanticipated contamination of the assets. EnvironmentalExitCostsReasonablyPossibleAdditionalLoss
922 Equity Contributions to Finance Leveraged Buyout (Deprecated 2013-01-31) credit Amount of proceeds of equity contributions, such as contributions from affiliates or members of senior management, used to finance a leveraged buyout transaction. EquityContributionsToFinanceLeveragedBuyout
923 Equity Financing for Leveraged Buyout (Deprecated 2013-01-31) credit Total equity financing of leveraged buyout transaction including the sale of equity and equity contributions from shareholders. EquityFinancingForLeveragedBuyout
924 Equity Issuance, Amount Per Share (Deprecated 2012-01-31) N/A The amount per share assigned to the consideration received for equity securities issued by a development stage enterprise during a specific stock issuance since its inception. EquityIssuanceDollarAmountPerShare
925 Equity Issuance, Number of Equity Securities Issued for Cash (Deprecated 2012-01-31) N/A The number of equity securities issued for cash by a development stage enterprise during a specific issuance since inception. EquityIssuanceNumberOfEquitySecuritiesIssuedForCash
926 Equity Issuance, Number of Equity Securities Issued for Noncash Considerations (Deprecated 2012-01-31) N/A The number of equity securities issued for noncash considerations by a development stage enterprise during a specific issuance since inception. EquityIssuanceNumberOfEquitySecuritiesIssuedForNoncashConsiderations
927 Development Stage Entities, Equity Issuance, Per Share Amount (Deprecated 2015-01-31) N/A Amount per share or per unit assigned to the consideration received of equity securities issued for development stage entities. EquityIssuancePerShareAmount
928 Equity Issuance, Amount (Deprecated 2012-01-31) credit The total dollar amount assigned to the consideration received for equity securities issued during a specific stock issuance. EquityIssuanceTotalDollarAmount
935 Excess Capital to Risk Weighted Assets N/A The amount of excess Total Capital divided by risk weighted assets which are assets that are weighted for credit risk according to a formula used by the Reserve Bank. ExcessCapitalToRiskWeightedAssets
936 Excess Stock, Shares Authorized N/A Maximum number of excess stock shares permitted to be issued. ExcessStockSharesAuthorized
937 Excess Stock, Shares Issued N/A Number of excess stock shares of an entity that have been sold or granted to shareholders. ExcessStockSharesIssued
938 Excess Stock, Shares Outstanding N/A Number of shares of excess stock held by shareholders. ExcessStockSharesOutstanding
939 Excess Tangible Capital credit Tangible Capital, which, generally includes outstanding stock plus retained earnings, in excess of the minimum amount of tangible capital required. ExcessTangibleCapital
940 Excess Tangible Capital Required for Capital Adequacy to Tangible Assets N/A The amount of excess Tangible Capital, which generally includes outstanding stock plus retained earnings, divided by tangible assets (assets with physical existence) as defined in the regulations. ExcessTangibleCapitalRequiredForCapitalAdequacyToTangibleAssets
942 Excess Tier One Leverage Capital credit The amount by which the company’s Tier 1 Leverage Capital exceeds the minimum required for capital adequacy purposes. ExcessTierOneLeverageCapital
943 Excess Tier One Leverage Capital to Average Assets N/A The amount of excess Tier 1 Leverage Capital divided by average assets as defined in the regulations. ExcessTierOneLeverageCapitalToAverageAssets
944 Excess Tier One Risk Based Capital credit The amount by which the company’s Tier 1 Risk Based Capital exceeds the minimum required for capital adequacy purposes. ExcessTierOneRiskBasedCapital
945 Excess Tier One Risk Based Capital to Risk Weighted Assets N/A The amount of excess Tier 1 Risk Based Capital (which consists of the types of financial capital considered the most reliable and liquid, primarily Shareholders’ equity. Examples of Tier 1 capital are common stock or unit, preferred stock or unit that is irredeemable and noncumulative, and retained earnings) divided by risk-weighted assets which are assets that are weighted for credit risk according to a formula used by the Reserve Bank. ExcessTierOneRiskBasedCapitalToRiskWeightedAssets
949 Exploratory Wells Drilled, Net Nonproductive N/A The number of nonproductive exploratory wells (dry wells) drilled in the geographic area. A dry well (hole) is a well found to be incapable of producing either oil or gas in sufficient quantities to justify completion as an oil or gas well. The number of wells drilled refers to the number of wells (holes) completed at any time during the fiscal years, regardless when drilling was initiated. ExploratoryWellsDrilledNetNonproductive
950 Exploratory Wells Drilled, Net Productive N/A The number of productive exploratory wells drilled in the geographic area. A productive well is a well that is not a dry well. The number of wells drilled refers to the number of wells (holes) completed at any time during the fiscal years, regardless when drilling was initiated. ExploratoryWellsDrilledNetProductive
952 Fair Value, Assets Measured on Recurring Basis, Accounts Receivable (Deprecated 2011-01-31) debit This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. FairValueAssetsMeasuredOnRecurringBasisAccountsReceivable
953 Fair Value, Assets Measured on Recurring Basis, Cash and Cash Equivalents (Deprecated 2011-01-31) debit This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. FairValueAssetsMeasuredOnRecurringBasisCashAndCashEquivalents
954 Fair Value, Assets Measured on Recurring Basis, Equity Method Investments (Deprecated 2011-01-31) debit This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. FairValueAssetsMeasuredOnRecurringBasisEquityMethodInvestments
955 Fair Value, Assets Measured on Recurring Basis, Federal Funds Sold and Securities Borrowed or Purchased under Agreements to Resell (Deprecated 2011-01-31) debit This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. FairValueAssetsMeasuredOnRecurringBasisFederalFundsSoldAndSecuritiesBorrowedOrPurchasedUnderAgreementsToResell
956 Fair Value, Assets Measured on Recurring Basis, Investment in Federal Home Loan Bank Stock (Deprecated 2011-01-31) debit This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. FairValueAssetsMeasuredOnRecurringBasisInvestmentInFederalHomeLoanBankStock
957 Fair Value, Assets Measured on Recurring Basis, Loans Receivable (Deprecated 2011-01-31) debit This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. FairValueAssetsMeasuredOnRecurringBasisLoansReceivable
958 Fair Value, Assets Measured on Recurring Basis, Notes Receivable (Deprecated 2011-01-31) debit This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. FairValueAssetsMeasuredOnRecurringBasisNotesReceivable
959 Fair Value, Assets Measured on Recurring Basis, Premiums Receivable (Deprecated 2011-01-31) debit This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. FairValueAssetsMeasuredOnRecurringBasisPremiumsReceivable
960 Fair Value, Assets Measured on Recurring Basis, Retained Interest (Deprecated 2011-01-31) debit This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. FairValueAssetsMeasuredOnRecurringBasisRetainedInterest
961 Fair Value, Assets Measured on Recurring Basis, Servicing Rights (Deprecated 2011-01-31) debit This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. FairValueAssetsMeasuredOnRecurringBasisServicingRights
962 Fair Value, Assets Measured on Recurring Basis, Trading Account Assets (Deprecated 2011-01-31) debit This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. FairValueAssetsMeasuredOnRecurringBasisTradingAccountAssets
963 Fair Value Assumptions, Exercise Price N/A Agreed upon price for the exchange of the underlying asset. FairValueAssumptionsExercisePrice
964 Fair Value Assumptions, Expected Dividend Payments N/A Amount of dividends expected to be paid to holders of the underlying shares or contracted instruments over the term of the instruments life. FairValueAssumptionsExpectedDividendPayments
965 Fair Value Assumptions, Expected Dividend Rate N/A Expected dividends to be paid to holders of the underlying shares or financial instruments (expressed as a percentage of the share or instrument’s price). FairValueAssumptionsExpectedDividendRate
968 Fair Value Assumptions, Weighted Average Expected Dividend N/A Weighted average expected dividend for an entity using a valuation technique with different dividend rates during the contractual term. FairValueAssumptionsWeightedAverageExpectedDividend
970 Fair Value, Estimate Not Practicable, Accounts Payable credit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableAccountsPayable
971 Fair Value, Estimate Not Practicable, Accounts Receivable debit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableAccountsReceivable
972 Fair Value, Estimate Not Practicable, Accrued Liabilities credit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableAccruedLiabilities
973 Fair Value, Estimate Not Practicable, Borrowings credit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableBorrowings
974 Fair Value, Estimate Not Practicable, Cash and Cash Equivalents debit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableCashAndCashEquivalents
975 Fair Value, Estimate Not Practicable, Cash Surrender Value (Deprecated 2015-01-31) debit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableCashSurrenderValue
976 Fair Value, Estimate Not Practicable, Commitments credit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableCommitments
977 Fair Value, Estimate Not Practicable, Cost Method Investments debit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableCostMethodInvestments
978 Fair Value, Estimate Not Practicable, Debt Instrument credit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableDebtInstrument
979 Fair Value, Estimate Not Practicable, Deposits credit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableDeposits
980 Fair Value, Estimate Not Practicable, Equity Method Investments debit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableEquityMethodInvestments
981 Fair Value, Estimate Not Practicable, Federal Funds Purchased credit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableFederalFundsPurchased
982 Fair Value, Estimate Not Practicable, Federal Funds Sold and Securities Borrowed or Purchased under Agreements to Resell debit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableFederalFundsSoldAndSecuritiesBorrowedOrPurchasedUnderAgreementsToResell
983 Fair Value, Estimate Not Practicable, Federal Home Loan Bank Borrowings credit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableFederalHomeLoanBankBorrowings
984 Fair Value, Estimate Not Practicable, Guarantees credit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableGuarantees
985 Fair Value, Estimate Not Practicable, Investment in Federal Home Loan Bank Stock debit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableInvestmentInFederalHomeLoanBankStock
986 Fair Value, Estimate Not Practicable, Investments debit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableInvestments
987 Fair Value, Estimate Not Practicable, Liabilities Related to Investment Contracts credit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableLiabilitiesRelatedToInvestmentContracts
988 Fair Value, Estimate Not Practicable, Loans Receivable debit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableLoansReceivable
989 Fair Value, Estimate Not Practicable, Mandatorily Redeemable Preferred Stock credit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableMandatorilyRedeemablePreferredStock
990 Fair Value, Estimate Not Practicable, Mortgage-backed Securities Available-for-sale (Deprecated 2011-01-31) debit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableMortgageBackedSecuritiesAvailableForSale
991 Fair Value, Estimate Not Practicable, Mortgage-backed Securities Held-to-maturity debit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableMortgageBackedSecuritiesHeldToMaturity
992 Fair Value, Estimate Not Practicable, Notes Receivable debit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableNotesReceivable
993 Fair Value, Estimate Not Practicable, Premiums Receivable debit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticablePremiumsReceivable
994 Fair Value, Estimate Not Practicable, Retained Interest (Deprecated 2013-01-31) debit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableRetainedInterest
995 Fair Value, Estimate Not Practicable, Securities Loaned or Sold under Agreements to Repurchase credit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableSecuritiesLoanedOrSoldUnderAgreementsToRepurchase
996 Fair Value, Estimate Not Practicable, Securities Sold, Not yet Purchased credit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableSecuritiesSoldNotYetPurchased
997 Fair Value, Estimate Not Practicable, Senior Debt Obligations credit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableSeniorDebtObligations
998 Fair Value, Estimate Not Practicable, Servicing Rights (Deprecated 2011-01-31) debit Servicing asset or liability for which it is not practicable to estimate fair value. FairValueEstimateNotPracticableServicingRights
999 Fair Value, Estimate Not Practicable, Subordinated Debt Obligations credit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableSubordinatedDebtObligations
1000 Fair Value, Estimate Not Practicable, Trading Account Assets debit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableTradingAccountAssets
1001 Fair Value, Estimate Not Practicable, Trading Liabilities credit This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. FairValueEstimateNotPracticableTradingLiabilities
1002 Fair Value, Financial Assets Measured on Recurring Basis, Cash Surrender Value (Deprecated 2011-01-31) debit This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. FairValueFinancialAssetsMeasuredOnRecurringBasisCashSurrenderValue
1004 Fair Value Inputs, Control Premium N/A Percentage above fair value that an investor seeking to acquire control of an entity will pay, used as an input to measure fair value. FairValueInputsControlPremium
1014 Fair Value Inputs, Price Earnings Ratio Multiple N/A Ratio of an entity’s stock price to its earnings per share. Price earnings (P/E) ratio is used as an input to measure fair value. FairValueInputsPriceEarningsRatioMultiple
1015 Fair Value Inputs, Price Per Square Foot N/A Cost of construction of real property stated is a price per square foot, used as an input to measure fair value. FairValueInputsPricePerSquareFoot
1016 Fair Value Inputs, Price Per Square Meter N/A Cost of construction of real property stated is a price per square meter, used as an input to measure fair value. FairValueInputsPricePerSquareMeter
1018 Fair Value, Liabilities Measured on Recurring Basis, Accounts Payable (Deprecated 2011-01-31) credit This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. FairValueLiabilitiesMeasuredOnRecurringBasisAccountsPayable
1019 Fair Value, Liabilities Measured on Recurring Basis, Borrowings (Deprecated 2011-01-31) credit This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. FairValueLiabilitiesMeasuredOnRecurringBasisBorrowings
1020 Fair Value, Liabilities Measured on Recurring Basis, Commitments (Deprecated 2011-01-31) credit This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. FairValueLiabilitiesMeasuredOnRecurringBasisCommitments
1021 Fair Value, Liabilities Measured on Recurring Basis, Federal Funds Purchased (Deprecated 2011-01-31) credit This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. FairValueLiabilitiesMeasuredOnRecurringBasisFederalFundsPurchased
1022 Fair Value, Liabilities Measured on Recurring Basis, Federal Funds Purchased and Securities Sold under Agreements to Repurchase (Deprecated 2011-01-31) credit This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. FairValueLiabilitiesMeasuredOnRecurringBasisFederalFundsPurchasedAndSecuritiesSoldUnderAgreementsToRepurchase
1023 Fair Value, Liabilities Measured on Recurring Basis, Federal Home Loan Bank Borrowings (Deprecated 2011-01-31) credit This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. FairValueLiabilitiesMeasuredOnRecurringBasisFederalHomeLoanBankBorrowings
1024 Fair Value, Liabilities Measured on Recurring Basis, Guarantees (Deprecated 2011-01-31) credit This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. FairValueLiabilitiesMeasuredOnRecurringBasisGuarantees
1025 Fair Value, Liabilities Measured on Recurring Basis, Investment Contracts (Deprecated 2011-01-31) credit This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. FairValueLiabilitiesMeasuredOnRecurringBasisInvestmentContracts
1026 Fair Value, Liabilities Measured on Recurring Basis, Mandatorily Redeemable Preferred Stock (Deprecated 2011-01-31) credit This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. FairValueLiabilitiesMeasuredOnRecurringBasisMandatorilyRedeemablePreferredStock
1028 Fair Value, Liabilities Measured on Recurring Basis, Securities Loaned or Sold under Agreements to Repurchase (Deprecated 2011-01-31) credit This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. FairValueLiabilitiesMeasuredOnRecurringBasisSecuritiesLoanedOrSoldUnderAgreementsToRepurchase
1029 Fair Value, Liabilities Measured on Recurring Basis, Securities Sold, Not yet Purchased (Deprecated 2011-01-31) credit This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. FairValueLiabilitiesMeasuredOnRecurringBasisSecuritiesSoldNotYetPurchased
1031 Fair Value, Liabilities Measured on Recurring Basis, Trading Liabilities (Deprecated 2011-01-31) credit This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. FairValueLiabilitiesMeasuredOnRecurringBasisTradingLiabilities
1033 Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Instruments Classified in Shareholders’ Equity, Issuances credit Amount of issuances of financial instrument classified in shareholders’ equity measured using unobservable inputs that reflect the entity’s own assumption about the assumptions market participants would use in pricing. FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisInstrumentsClassifiedInShareholdersEquityIssues
1034 Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Instruments Classified in Shareholders’ Equity, Purchases credit Amount of purchases of financial instrument classified in shareholders’ equity measured using unobservable inputs that reflect the entity’s own assumption about the assumptions market participants would use in pricing. FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisInstrumentsClassifiedInShareholdersEquityPurchases
1037 Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Instruments Classified in Shareholders’ Equity, Transfers out of Level 3 debit Amount of transfers of financial instrument classified in shareholders’ equity out of level 3 of the fair value hierarchy. FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisInstrumentsClassifiedInShareholdersEquityTransfersOutOfLevel3
1043 Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Derivative Financial Instruments, Assets (Deprecated 2009-01-31) debit This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). FairValueOptionDisclosuresRelatedToElectionItemsExistingAtEffectiveDateDerivativeFinancialInstrumentsAssets
1044 Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Derivative Financial Instruments, Liabilities (Deprecated 2009-01-31) credit This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). FairValueOptionDisclosuresRelatedToElectionItemsExistingAtEffectiveDateDerivativeFinancialInstrumentsLiabilities
1045 Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Servicing Rights (Deprecated 2009-01-31) debit This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). FairValueOptionDisclosuresRelatedToElectionItemsExistingAtEffectiveDateServicingRights
1046 Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Trading Account Assets (Deprecated 2009-01-31) debit This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). FairValueOptionDisclosuresRelatedToElectionItemsExistingAtEffectiveDateTradingAccountAssets
1047 Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Trading Liabilities (Deprecated 2009-01-31) credit This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). FairValueOptionDisclosuresRelatedToElectionItemsExistingAtEffectiveDateTradingLiabilities
1059 Federal Home Loan Bank, Advances, Affordable Housing Program, Principal Outstanding debit Principal amount outstanding of advances made and reported by Federal Home Loan Bank (FHLBank) relating to the Affordable Housing Program (AHP). FederalHomeLoanBankAdvancesAffordableHousingProgramPrincipalOutstanding
1061 Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate N/A Discloses the single interest rate [if] applicable to the advances from the Federal Home Loan Bank, by branch, as of the Balance Sheet date. FederalHomeLoanBankAdvancesBranchOfFHLBBankInterestRate
1062 Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate, Range from N/A Discloses the lowest interest rate applicable to any of the advances from the Federal Home Loan Bank, by branch, as of the Balance Sheet date. FederalHomeLoanBankAdvancesBranchOfFHLBBankInterestRateRangeFrom
1063 Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate, Range to N/A Discloses the highest interest rate applicable to any of the advances from the Federal Home Loan Bank, by branch, as of the Balance Sheet date. FederalHomeLoanBankAdvancesBranchOfFHLBBankInterestRateRangeTo
1064 Federal Home Loan Bank, Advances, Branch of FHLB Bank, Weighted Average Interest Rate N/A Describes the weighted average interest rate applicable to the specific advances from the Federal Home Loan Bank, by branch, as of the Balance Sheet date. FederalHomeLoanBankAdvancesBranchOfFHLBBankWeightedAverageInterestRate
1065 Federal Home Loan Bank, Advances, Commitment Fees credit Amount of unearned commitment fees on advances made and reported by Federal Home Loan Bank (FHLBank). FederalHomeLoanBankAdvancesCommitmentFees
1066 Federal Home Loan Bank, Advances, Discount credit Amount of unamortized discount on outstanding advances made and reported by Federal Home Loan Bank (FHLBank). FederalHomeLoanBankAdvancesDiscount
1067 Federal Home Loan Bank, Advances, Discount on Affordable Housing Program credit Amount of unamortized discount on outstanding Affordable Housing Program (AHP) advances made and reported by Federal Home Loan Bank (FHLBank). FederalHomeLoanBankAdvancesDiscountOnAffordableHousingProgram
1068 Federal Home Loan Bank, Advances, Earlier of Contractual Maturity or Next Call Date, after Rolling Year Five debit Par amount of advances made and reported by Federal Home Loan Bank (FHLBank) with the earlier of contractual maturity or next call date after the 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. FederalHomeLoanBankAdvancesEarlierOfContractualMaturityOrNextCallDateAfterRollingYearFive
1069 Federal Home Loan Bank, Advances, Earlier of Contractual Maturity or Next Call Date, in Next Rolling Twelve Months debit Par amount of advances made and reported by Federal Home Loan Bank (FHLBank) with the earlier of contractual maturity or next call date within 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. FederalHomeLoanBankAdvancesEarlierOfContractualMaturityOrNextCallDateInNextRollingTwelveMonths
1070 Federal Home Loan Bank, Advances, Earlier of Contractual Maturity or Next Call Date, in Rolling Year Five debit Par amount of advances made and reported by Federal Home Loan Bank (FHLBank) with the earlier of contractual maturity or next call date within the 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. FederalHomeLoanBankAdvancesEarlierOfContractualMaturityOrNextCallDateInRollingYearFive
1071 Federal Home Loan Bank, Advances, Earlier of Contractual Maturity or Next Call Date, in Rolling Year Four debit Par amount of advances made and reported by Federal Home Loan Bank (FHLBank) with the earlier of contractual maturity or next call date within the fourth 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. FederalHomeLoanBankAdvancesEarlierOfContractualMaturityOrNextCallDateInRollingYearFour
1072 Federal Home Loan Bank, Advances, Earlier of Contractual Maturity or Next Call Date, in Rolling Year Three debit Par amount of advances made and reported by Federal Home Loan Bank (FHLBank) with the earlier of contractual maturity or next call date within the third 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. FederalHomeLoanBankAdvancesEarlierOfContractualMaturityOrNextCallDateInRollingYearThree
1073 Federal Home Loan Bank, Advances, Earlier of Contractual Maturity or Next Call Date, in Rolling Year Two debit Par amount of advances made and reported by Federal Home Loan Bank (FHLBank) with the earlier of contractual maturity or next call date within the second 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. FederalHomeLoanBankAdvancesEarlierOfContractualMaturityOrNextCallDateInRollingYearTwo
1074 Federal Home Loan Bank, Advances, Earlier of Contractual Maturity or Next Put or Convert Date, after Rolling Year Five debit Par amount of advances made and reported by Federal Home Loan Bank (FHLBank) with the earlier of contractual maturity or next put or convert date after the 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. FederalHomeLoanBankAdvancesEarlierOfContractualMaturityOrNextPutOrConvertDateAfterRollingYearFive
1075 Federal Home Loan Bank, Advances, Earlier of Contractual Maturity or Next Put or Convert Date, in Next Rolling Twelve Months debit Par amount of advances made and reported by Federal Home Loan Bank (FHLBank) with the earlier of contractual maturity or next put or convert date within 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. FederalHomeLoanBankAdvancesEarlierOfContractualMaturityOrNextPutOrConvertDateInNextRollingTwelveMonths
1076 Federal Home Loan Bank, Advances, Earlier of Contractual Maturity or Next Put or Convert Date, in Rolling Year Five debit Par amount of advances made and reported by Federal Home Loan Bank (FHLBank) with the earlier of contractual maturity or next put or convert date within the 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. FederalHomeLoanBankAdvancesEarlierOfContractualMaturityOrNextPutOrConvertDateInRollingYearFive
1077 Federal Home Loan Bank, Advances, Earlier of Contractual Maturity or Next Put or Convert Date, in Rolling Year Four debit Par amount of advances made and reported by Federal Home Loan Bank (FHLBank) with the earlier of contractual maturity or next put or convert date within the fourth 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. FederalHomeLoanBankAdvancesEarlierOfContractualMaturityOrNextPutOrConvertDateInRollingYearFour
1078 Federal Home Loan Bank, Advances, Earlier of Contractual Maturity or Next Put or Convert Date, in Rolling Year Three debit Par amount of advances made and reported by Federal Home Loan Bank (FHLBank) with the earlier of contractual maturity or next put or convert date within the third 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. FederalHomeLoanBankAdvancesEarlierOfContractualMaturityOrNextPutOrConvertDateInRollingYearThree
1079 Federal Home Loan Bank, Advances, Earlier of Contractual Maturity or Next Put or Convert Date, in Rolling Year Two debit Par amount of advances made and reported by Federal Home Loan Bank (FHLBank) with the earlier of contractual maturity or next put or convert date within the second 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. FederalHomeLoanBankAdvancesEarlierOfContractualMaturityOrNextPutOrConvertDateInRollingYearTwo
1080 Federal Home Loan Bank, Advances, Fixed Rate debit Par amount of advances made and reported by Federal Home Loan Bank (FHLBank) with fixed interest rate. FederalHomeLoanBankAdvancesFixedRate
1081 Federal Home Loan Bank, Advances, Fixed Rate, after One Year debit Par amount of advances made and reported by Federal Home Loan Bank (FHLBank) with fixed interest rate maturing more than one year after the latest balance sheet date. FederalHomeLoanBankAdvancesFixedRateAfterOneYear
1082 Federal Home Loan Bank, Advances, Fixed Rate, under One Year debit Par amount of advances made and reported by Federal Home Loan Bank (FHLBank) with fixed interest rate maturing within one year of the latest balance sheet date. FederalHomeLoanBankAdvancesFixedRateUnderOneYear
1083 Federal Home Loan Bank, Advances, Floating Rate debit Par amount of advances made and reported by Federal Home Loan Bank (FHLBank) with floating interest rate. FederalHomeLoanBankAdvancesFloatingRate
1084 Federal Home Loan Bank, Advances, Floating Rate, after One Year debit Par amount of advances made and reported by Federal Home Loan Bank (FHLBank) with floating interest rate maturing more than one year after the latest balance sheet date. FederalHomeLoanBankAdvancesFloatingRateAfterOneYear
1085 Federal Home Loan Bank, Advances, Floating Rate, under One Year debit Par amount of advances made and reported by Federal Home Loan Bank (FHLBank) with floating interest rate maturing within one year after the latest balance sheet date. FederalHomeLoanBankAdvancesFloatingRateUnderOneYear
1086 Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged (Deprecated 2012-01-31) credit States the amount of the collateral pledged in support of Federal Home Loan Bank advances outstanding as of the Balance Sheet date. FederalHomeLoanBankAdvancesGeneralDebtObligationsDisclosuresCollateralPledged
1087 Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged debit Amount of the collateral pledged in support of federal home loan bank advances outstanding. FederalHomeLoanBankAdvancesGeneralDebtObligationsDisclosuresCollateralPledged1
1088 Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Repayment and Penalties debit Amount of repayments and penalties incurred in the satisfaction or roll-over of Federal Home Loan Bank (FHLB) advance. FederalHomeLoanBankAdvancesGeneralDebtObligationsDisclosuresRepaymentAndPenalties
1089 Federal Home Loan Bank, Advances, Index Amortizing debit Par amount of index amortizing advances made and reported by Federal Home Loan Bank (FHLBank). FederalHomeLoanBankAdvancesIndexAmortizing
1091 Federal Home Loan Bank, Advances, Interest Rate on Affordable Housing Program Subsidized Loans N/A Interest rate of advances made and reported by Federal Home Loan Bank (FHLBank) on Affordable Housing Program (AHP) subsidized loans. FederalHomeLoanBankAdvancesInterestRateOnAffordableHousingProgramSubsidizedLoans
1092 Federal Home Loan Bank, Advances, Maturities Summary, after Rolling Year Five debit Par amount of advances made and reported by Federal Home Loan Bank (FHLBank) maturing after the 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. FederalHomeLoanBankAdvancesMaturitiesSummaryAfterRollingYearFive
1095 Federal Home Loan Bank, Advances, Maturities Summary, Due in Remainder of Fiscal Year credit Amount of advances from Federal Home Loan Bank (FHLBank) maturing in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. FederalHomeLoanBankAdvancesMaturitiesSummaryDueInRemainderOfFiscalYear
1100 Federal Home Loan Bank, Advances, Maturities Summary, in Next Rolling Twelve Months debit Par amount of advances made and reported by Federal Home Loan Bank (FHLBank) 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. FederalHomeLoanBankAdvancesMaturitiesSummaryInNextRollingTwelveMonths
1101 Federal Home Loan Bank, Advances, Maturities Summary, in Rolling Year Five debit Par amount of advances made and reported by Federal Home Loan Bank (FHLBank) maturing in the 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. FederalHomeLoanBankAdvancesMaturitiesSummaryInRollingYearFive
1102 Federal Home Loan Bank, Advances, Maturities Summary, in Rolling Year Four debit Par amount of advances made and reported by Federal Home Loan Bank (FHLBank) maturing in the fourth 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. FederalHomeLoanBankAdvancesMaturitiesSummaryInRollingYearFour
1103 Federal Home Loan Bank, Advances, Maturities Summary, in Rolling Year Three debit Par amount of advances made and reported by Federal Home Loan Bank (FHLBank) maturing in the third 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. FederalHomeLoanBankAdvancesMaturitiesSummaryInRollingYearThree
1104 Federal Home Loan Bank, Advances, Maturities Summary, in Rolling Year Two debit Par amount of advances made and reported by Federal Home Loan Bank (FHLBank) maturing in the second 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. FederalHomeLoanBankAdvancesMaturitiesSummaryInRollingYearTwo
1105 Federal Home Loan Bank, Advances, Outstanding, Greater than One Billion Dollars Per Borrower, Amount debit Amount of advances outstanding made and reported by Federal Home Loan Bank (FHLBank) in excess of one billion U.S. dollars per borrower. FederalHomeLoanBankAdvancesOutstandingGreaterThanOneBillionDollarsPerBorrowerAmount
1106 Federal Home Loan Bank, Advances, Outstanding, Greater than One Billion Dollars Per Borrower, Number of Borrowers N/A Number of borrowers with Federal Home Loan Bank (FHLBank) advances outstanding greater than one billion U.S. dollars. FederalHomeLoanBankAdvancesOutstandingGreaterThanOneBillionDollarsPerBorrowerNumberOfBorrowers
1107 Federal Home Loan Bank, Advances, Outstanding, Greater than One Billion Dollars Per Borrower, Percent N/A Percentage of advances outstanding made and reported by Federal Home Loan Bank (FHLBank) that are in excess of one billion U.S. dollars per borrower to the total advances outstanding. FederalHomeLoanBankAdvancesOutstandingGreaterThanOneBillionDollarsPerBorrowerPercent
1108 Federal Home Loan Bank, Advances, Par Value debit Par amount of advances made and reported by Federal Home Loan Bank (FHLBank). FederalHomeLoanBankAdvancesParValue
1109 Federal Home Loan Bank, Advances, Premium debit Amount of unearned premiums on outstanding advances made and reported by Federal Home Loan Bank (FHLBank). FederalHomeLoanBankAdvancesPremium
1110 Federal Home Loan Bank, Advances, Weighted Average Interest Rate N/A Weighted average interest rate on advances made and reported by Federal Home Loan Bank (FHLBank). FederalHomeLoanBankAdvancesWeightedAverageInterestRate
1111 Federal Home Loan Bank, Advances, Weighted Average Interest Rate, Index Amortizing N/A Weighted average interest rate on index amortizing advances made by Federal Home Loan Bank (FHLBank). FederalHomeLoanBankAdvancesWeightedAverageInterestRateIndexAmortizing
1112 Federal Home Loan Bank, Advances, Weighted Average Interest Rate, Maturing after Rolling Year Five N/A Weighted average interest rate on advances made and reported by Federal Home Loan Bank (FHLBank) maturing after the 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. FederalHomeLoanBankAdvancesWeightedAverageInterestRateMaturingAfterRollingYearFive
1113 Federal Home Loan Bank, Advances, Weighted Average Interest Rate, Maturing in Next Twelve Rolling Months N/A Weighted average interest rate on advances made and reported by Federal Home Loan Bank (FHLBank) 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. FederalHomeLoanBankAdvancesWeightedAverageInterestRateMaturingInNextTwelveRollingMonths
1114 Federal Home Loan Bank, Advances, Weighted Average Interest Rate, Maturing in Rolling Year Five N/A Weighted average interest rate on advances made and reported by Federal Home Loan Bank (FHLBank) maturing in the 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. FederalHomeLoanBankAdvancesWeightedAverageInterestRateMaturingInRollingYearFive
1115 Federal Home Loan Bank, Advances, Weighted Average Interest Rate, Maturing in Rolling Year Four N/A Weighted average interest rate on advances made and reported by Federal Home Loan Bank (FHLBank) maturing in the fourth 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. FederalHomeLoanBankAdvancesWeightedAverageInterestRateMaturingInRollingYearFour
1116 Federal Home Loan Bank Advances, Weighted Average Interest Rate, Maturing in Rolling Year Three N/A Weighted average interest rate on advances made and reported by Federal Home Loan Bank maturing in the third 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. FederalHomeLoanBankAdvancesWeightedAverageInterestRateMaturingInRollingYearThree
1117 Federal Home Loan Bank Advances, Weighted Average Interest Rate, Maturing in Rolling Year Two N/A Weighted average interest rate on advances made and reported by Federal Home Loan Bank (FHLBank) maturing in the second 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. FederalHomeLoanBankAdvancesWeightedAverageInterestRateMaturingInRollingYearTwo
1118 Federal Home Loan Bank, Consolidated Obligations credit Amount of joint and several obligations consisting of consolidated obligation bonds and discount notes issued by Federal Home Loan Banks (FHLBanks). FederalHomeLoanBankConsolidatedObligations
1119 Federal Home Loan Bank, Consolidated Obligations, Bonds credit Amount of joint and several obligations consisting of bonds issued by Federal Home Loan Banks (FHLBanks). FederalHomeLoanBankConsolidatedObligationsBonds
1120 Federal Home Loan Bank, Consolidated Obligations, Discount Notes credit Amount of joint and several obligations consisting of discount notes issued by Federal Home Loan Banks (FHLBanks). FederalHomeLoanBankConsolidatedObligationsDiscountNotes
1121 Federal Home Loan Bank, Leverage Capital, Actual credit Amount of leveraged capital of Federal Home Loan Bank (FHLBank), set by the Federal Housing Finance Agency (FHFA). FederalHomeLoanBankLeverageCapitalActual
1122 Federal Home Loan Bank, Leverage Capital, Required credit Minimum amount of leverage capital required for Federal Home Loan Bank (FHLBank), set by the Federal Housing Finance Agency (FHFA). FederalHomeLoanBankLeverageCapitalRequired
1123 Federal Home Loan Bank, Leverage Ratio, Actual N/A Leverage ratio of Federal Home Loan Bank (FHLBank), calculated per regulations of the Federal Housing Finance Agency (FHFA). FederalHomeLoanBankLeverageRatioActual
1124 Federal Home Loan Bank, Regulatory Capital, Actual credit Amount of regulatory capital of Federal Home Loan Bank (FHLBank), set by the Federal Housing Finance Agency (FHFA). FederalHomeLoanBankRegulatoryCapitalActual
1125 Federal Home Loan Bank, Regulatory Capital Ratio, Actual N/A Regulatory capital ratio of Federal Home Loan Bank (FHLBank), calculated per regulations of the Federal Housing Finance Agency (FHFA). FederalHomeLoanBankRegulatoryCapitalRatioActual
1126 Federal Home Loan Bank, Regulatory Capital, Required credit Minimum amount of regulatory capital required for Federal Home Loan Bank (FHLBank), set by the Federal Housing Finance Agency (FHFA). FederalHomeLoanBankRegulatoryCapitalRequired
1127 Federal Home Loan Bank, Risk-Based Capital, Actual credit Amount of risk-based capital of Federal Home Loan Bank (FHLBank), set by the Federal Housing Finance Agency (FHFA). FederalHomeLoanBankRiskBasedCapitalActual
1128 Federal Home Loan Bank, Risk-Based Capital, Required credit Minimum amount of risk-based capital required for Federal Home Loan Bank (FHLBank), set by the Federal Housing Finance Agency (FHFA). FederalHomeLoanBankRiskBasedCapitalRequired
1129 Federal Home Loan Bank Stock and Federal Reserve Bank Stock debit Amount of Federal Home Loan Bank (FHLB) and Federal Reserve Bank stock. FederalHomeLoanBankStockAndFederalReserveBankStock
1131 Fees and Commissions, Credit and Debit Cards credit Amount of income earned from credit card services (including late, over limit, and annual fees) and debit card services (including interchange fees, annual fees and other fees). Excludes interest income earned on credit card balances and transactions. FeesAndCommissionsCreditAndDebitCards
1132 Fees and Commissions, Credit Cards credit Income earned from credit card services including late, over limit, and annual fees. This item excludes interest income earned on credit card balances and transactions. FeesAndCommissionsCreditCards
1135 Fees and Commissions, Fiduciary and Trust Activities credit Income from services rendered by trust departments or by any consolidated subsidiaries acting in a fiduciary capacity, including fees earned for (1) acting as an agent for fiduciary placement and loans and (2) custody or investment advisory services when such fees are not separately billed to the customer. This item excludes commissions and fees received for the accumulation or disbursement of funds deposited to Individual Retirement or Keogh plan accounts when such are not handled by the reporting entity’s trust department. FeesAndCommissionsFiduciaryAndTrustActivities
1140 Financial Guarantee Insurance Contracts, Claim Liability, Significant Components of Change, Accretion of Discount credit This element represents the amount of the change in the claim liability related to financial guarantee insurance contracts arising from the accretion of the discount of the claim liability. FinancialGuaranteeInsuranceContractsClaimLiabilitySignificantComponentsOfChangeAccretionOfDiscount
1141 Financial Guarantee Insurance Contracts, Future Expected Premium Revenue to be Recognized, Fourth Rolling Quarter credit Amount of premium revenue under financial guarantee insurance contracts expected to be recognized in the fourth rolling quarter following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. FinancialGuaranteeInsuranceContractsFutureExpectedPremiumRevenueToBeRecognizedFourthRollingQuarter
1142 Financial Guarantee Insurance Contracts, Future Expected Premium Revenue to be Recognized, Next Rolling Quarter credit Amount of premium revenue under financial guarantee insurance contracts expected to be recognized in the next rolling quarter following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. FinancialGuaranteeInsuranceContractsFutureExpectedPremiumRevenueToBeRecognizedNextRollingQuarter
1143 Financial Guarantee Insurance Contracts, Future Expected Premium Revenue to be Recognized, Next Rolling Twelve Months credit Amount of premium revenue under financial guarantee insurance contracts expected to be recognized 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. FinancialGuaranteeInsuranceContractsFutureExpectedPremiumRevenueToBeRecognizedNextRollingTwelveMonths
1144 Financial Guarantee Insurance Contracts, Future Expected Premium Revenue to be Recognized, Remainder of Fiscal Year credit Amount of premium revenue under financial guarantee insurance contracts expected to be recognized in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. FinancialGuaranteeInsuranceContractsFutureExpectedPremiumRevenueToBeRecognizedRemainderOfFiscalYear
1145 Financial Guarantee Insurance Contracts, Future Expected Premium Revenue to be Recognized, Rolling Year 11 Through 15 credit Amount of premium revenue under financial guarantee insurance contracts expected to be recognized in the eleventh through fifteenth 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. FinancialGuaranteeInsuranceContractsFutureExpectedPremiumRevenueToBeRecognizedRollingYear11Through15
1146 Financial Guarantee Insurance Contracts, Future Expected Premium Revenue to be Recognized, Rolling Year 16 Through 20 credit Amount of premium revenue under financial guarantee insurance contracts expected to be recognized in the sixteenth through twentieth 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. FinancialGuaranteeInsuranceContractsFutureExpectedPremiumRevenueToBeRecognizedRollingYear16Through20
1147 Financial Guarantee Insurance Contracts, Future Expected Premium Revenue to be Recognized, Rolling Year 21 Through 25 credit Amount of premium revenue under financial guarantee insurance contracts expected to be recognized in the twenty-first through twenty-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. FinancialGuaranteeInsuranceContractsFutureExpectedPremiumRevenueToBeRecognizedRollingYear21Through25
1148 Financial Guarantee Insurance Contracts, Future Expected Premium Revenue to be Recognized, Rolling Year 26 Through 30 credit Amount of premium revenue under financial guarantee insurance contracts expected to be recognized in the twenty-sixth through thirtieth 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. FinancialGuaranteeInsuranceContractsFutureExpectedPremiumRevenueToBeRecognizedRollingYear26Through30
1149 Financial Guarantee Insurance Contracts, Future Expected Premium Revenue to be Recognized, Rolling Year 31 Through 35 credit Amount of premium revenue under financial guarantee insurance contracts expected to be recognized in the thirty-first through thirty-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. FinancialGuaranteeInsuranceContractsFutureExpectedPremiumRevenueToBeRecognizedRollingYear31Through35
1150 Financial Guarantee Insurance Contracts, Future Expected Premium Revenue to be Recognized, Rolling Year 36 Through 40 credit Amount of premium revenue under financial guarantee insurance contracts expected to be recognized in the thirty-sixth through fortieth 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. FinancialGuaranteeInsuranceContractsFutureExpectedPremiumRevenueToBeRecognizedRollingYear36Through40
1151 Financial Guarantee Insurance Contracts, Future Expected Premium Revenue to be Recognized, Rolling Year Five credit Amount of premium revenue under financial guarantee insurance contracts expected to be recognized in the 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. FinancialGuaranteeInsuranceContractsFutureExpectedPremiumRevenueToBeRecognizedRollingYearFive
1152 Financial Guarantee Insurance Contracts, Future Expected Premium Revenue to be Recognized, Rolling Year Four credit Amount of premium revenue under financial guarantee insurance contracts expected to be recognized in the fourth 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. FinancialGuaranteeInsuranceContractsFutureExpectedPremiumRevenueToBeRecognizedRollingYearFour
1153 Financial Guarantee Insurance Contracts, Future Expected Premium Revenue to be Recognized, Rolling Year Six Through Ten credit Amount of premium revenue under financial guarantee insurance contracts expected to be recognized 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. FinancialGuaranteeInsuranceContractsFutureExpectedPremiumRevenueToBeRecognizedRollingYearSixThroughTen
1154 Financial Guarantee Insurance Contracts, Future Expected Premium Revenue to be Recognized, Rolling Year Three credit Amount of premium revenue under financial guarantee insurance contracts expected to be recognized in the third 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. FinancialGuaranteeInsuranceContractsFutureExpectedPremiumRevenueToBeRecognizedRollingYearThree
1155 Financial Guarantee Insurance Contracts, Future Expected Premium Revenue to be Recognized, Rolling Year Two credit Amount of premium revenue under financial guarantee insurance contracts expected to be recognized in the second 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. FinancialGuaranteeInsuranceContractsFutureExpectedPremiumRevenueToBeRecognizedRollingYearTwo
1156 Financial Guarantee Insurance Contracts, Future Expected Premium Revenue to be Recognized, Second Rolling Quarter credit Amount of premium revenue under financial guarantee insurance contracts expected to be recognized in the second rolling quarter following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. FinancialGuaranteeInsuranceContractsFutureExpectedPremiumRevenueToBeRecognizedSecondRollingQuarter
1157 Financial Guarantee Insurance Contracts, Future Expected Premium Revenue to be Recognized, Third Rolling Quarter credit Amount of premium revenue under financial guarantee insurance contracts expected to be recognized in the third rolling quarter following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. FinancialGuaranteeInsuranceContractsFutureExpectedPremiumRevenueToBeRecognizedThirdRollingQuarter
1158 Financial Guarantee Insurance Contracts Premium Receivable New Business Written credit Amount of new business written on financial guarantee insurance contracts. FinancialGuaranteeInsuranceContractsPremiumReceivableNewBusinessWritten
1159 Financial Guarantee Insurance Contracts, Premium Receivable, Premium Expected to be Collected, Fourth Rolling Quarter debit Amount of premium receivables under financial guarantee insurance contracts expected to be collected in the fourth rolling quarter following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. FinancialGuaranteeInsuranceContractsPremiumReceivablePremiumExpectedToBeCollectedFourthRollingQuarter
1160 Financial Guarantee Insurance Contracts, Premium Receivable, Premium Expected to be Collected, Next Rolling Quarter debit Amount of premium receivables under financial guarantee insurance contracts expected to be collected in the next rolling quarter following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. FinancialGuaranteeInsuranceContractsPremiumReceivablePremiumExpectedToBeCollectedNextRollingQuarter
1161 Financial Guarantee Insurance Contracts, Premium Receivable, Premium Expected to be Collected, Next Rolling Twelve Months debit Amount of premium receivables under financial guarantee insurance contracts expected to be collected 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. FinancialGuaranteeInsuranceContractsPremiumReceivablePremiumExpectedToBeCollectedNextRollingTwelveMonths
1162 Financial Guarantee Insurance Contracts, Premium Receivable, Premium Expected to be Collected, Remainder of Fiscal Year debit Amount of premium receivables under financial guarantee insurance contracts expected to be collected in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. FinancialGuaranteeInsuranceContractsPremiumReceivablePremiumExpectedToBeCollectedRemainderOfFiscalYear
1163 Financial Guarantee Insurance Contracts, Premium Receivable, Premium Expected to be Collected, Rolling Year 11 Through 15 debit Amount of premium receivables under financial guarantee insurance contracts expected to be collected in the eleventh through fifteenth 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. FinancialGuaranteeInsuranceContractsPremiumReceivablePremiumExpectedToBeCollectedRollingYear11Through15
1164 Financial Guarantee Insurance Contracts, Premium Receivable, Premium Expected to be Collected, Rolling Year 16 Through 20 debit Amount of premium receivables under financial guarantee insurance contracts expected to be collected in the sixteenth through twentieth 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. FinancialGuaranteeInsuranceContractsPremiumReceivablePremiumExpectedToBeCollectedRollingYear16Through20
1165 Financial Guarantee Insurance Contracts, Premium Receivable, Premium Expected to be Collected, Rolling Year 21 Through 25 debit Amount of premium receivables under financial guarantee insurance contracts expected to be collected in the twenty-first through twenty-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. FinancialGuaranteeInsuranceContractsPremiumReceivablePremiumExpectedToBeCollectedRollingYear21Through25
1166 Financial Guarantee Insurance Contracts, Premium Receivable, Premium Expected to be Collected, Rolling Year 26 Through 30 debit Amount of premium receivables under financial guarantee insurance contracts expected to be collected in the twenty-sixth through thirtieth 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. FinancialGuaranteeInsuranceContractsPremiumReceivablePremiumExpectedToBeCollectedRollingYear26Through30
1167 Financial Guarantee Insurance Contracts, Premium Receivable, Premium Expected to be Collected, Rolling Year 31 Through 35 debit Amount of premium receivables under financial guarantee insurance contracts expected to be collected in the thirty-first through thirty-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. FinancialGuaranteeInsuranceContractsPremiumReceivablePremiumExpectedToBeCollectedRollingYear31Through35
1168 Financial Guarantee Insurance Contracts, Premium Receivable, Premium Expected to be Collected, Rolling Year 36 Through 40 debit Amount of premium receivables under financial guarantee insurance contracts expected to be collected in the thirty-sixth through fortieth 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. FinancialGuaranteeInsuranceContractsPremiumReceivablePremiumExpectedToBeCollectedRollingYear36Through40
1169 Financial Guarantee Insurance Contracts, Premium Receivable, Premium Expected to be Collected, Rolling Year Five debit Amount of premium receivables under financial guarantee insurance contracts expected to be collected in the 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. FinancialGuaranteeInsuranceContractsPremiumReceivablePremiumExpectedToBeCollectedRollingYearFive
1170 Financial Guarantee Insurance Contracts, Premium Receivable, Premium Expected to be Collected, Rolling Year Four debit Amount of premium receivables under financial guarantee insurance contracts expected to be collected in the fourth 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. FinancialGuaranteeInsuranceContractsPremiumReceivablePremiumExpectedToBeCollectedRollingYearFour
1171 Financial Guarantee Insurance Contracts, Premium Receivable, Premium Expected to be Collected, Rolling Year Six Through Ten debit Amount of premium receivables under financial guarantee insurance contracts expected to be collected 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. FinancialGuaranteeInsuranceContractsPremiumReceivablePremiumExpectedToBeCollectedRollingYearSixThroughTen
1172 Financial Guarantee Insurance Contracts, Premium Receivable, Premium Expected to be Collected, Rolling Year Three debit Amount of premium receivables under financial guarantee insurance contracts expected to be collected in the third 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. FinancialGuaranteeInsuranceContractsPremiumReceivablePremiumExpectedToBeCollectedRollingYearThree
1173 Financial Guarantee Insurance Contracts, Premium Receivable, Premium Expected to be Collected, Rolling Year Two debit Amount of premium receivables under financial guarantee insurance contracts expected to be collected in the second 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. FinancialGuaranteeInsuranceContractsPremiumReceivablePremiumExpectedToBeCollectedRollingYearTwo
1174 Financial Guarantee Insurance Contracts, Premium Receivable, Premium Expected to be Collected, Second Rolling Quarter debit Amount of premium receivables under financial guarantee insurance contracts expected to be collected in the second rolling quarter following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. FinancialGuaranteeInsuranceContractsPremiumReceivablePremiumExpectedToBeCollectedSecondRollingQuarter
1175 Financial Guarantee Insurance Contracts, Premium Receivable, Premium Expected to be Collected, Third Rolling Quarter debit Amount of premium receivables under financial guarantee insurance contracts expected to be collected in the third rolling quarter following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. FinancialGuaranteeInsuranceContractsPremiumReceivablePremiumExpectedToBeCollectedThirdRollingQuarter
1176 Financial Guarantee Insurance Contracts, Premiums Receivable, New Business Written (Deprecated 2013-01-31) debit Amount of new business written during the period on financial guarantee insurance contracts where premium is received over the contract period. FinancialGuaranteeInsuranceContractsPremiumsReceivableNewBusinessWritten
1177 Financial Instruments Owned and Pledged as Collateral, Amount Eligible to be Repledged by Counterparty debit Fair value of financial instrument held by the entity for its own account (proprietary securities) for trading or investment purposes that are carried at fair value and pledged to counterparties as collateral for financing transactions where counterparty has the right to re-pledge such. FinancialInstrumentsOwnedAndPledgedAsCollateralAmountEligibleToBeRepledgedByCounterparty
1178 Financial Instruments Owned and Pledged as Collateral, Amount Not Eligible to be Repledged by Counterparty debit Fair value of financial instrument held by the entity for its own account (proprietary securities) for trading or investment purposes that are carried at fair value and pledged to counterparties as collateral for financing transactions where counterparty does not have the right to re-pledge such. FinancialInstrumentsOwnedAndPledgedAsCollateralAmountNotEligibleToBeRepledgedByCounterparty
1180 Financial Instruments Subject to Mandatory Redemption, Number of Stockholders N/A Number of stockholders holding financial instruments subject to mandatory redemption. FinancialInstrumentsSubjectToMandatoryRedemptionNumberOfStockholders
1181 Financial Instruments Subject to Mandatory Redemption, Past Contractual Redemption Date, Due to Outstanding Activity credit Amount of mandatorily redeemable capital stock past the contractual redemption date due to outstanding activity. FinancialInstrumentsSubjectToMandatoryRedemptionPastContractualRedemptionDateDueToOutstandingActivity
1182 Financial Instruments Subject to Mandatory Redemption, Past Contractual Redemption Date, Due to Regulatory Action credit Amount of mandatorily redeemable capital stock past the contractual redemption date due to regulatory action. FinancialInstrumentsSubjectToMandatoryRedemptionPastContractualRedemptionDateDueToRegulatoryAction
1183 Financial Instruments Subject to Mandatory Redemption, Redeemable in Year Five credit Amount of mandatorily redeemable capital stock maturing in year five following the date of the latest balance sheet. FinancialInstrumentsSubjectToMandatoryRedemptionRedeemableInYearFive
1184 Financial Instruments Subject to Mandatory Redemption, Redeemable in Year Four credit Amount of mandatorily redeemable capital stock maturing in year four following the date of the latest balance sheet. FinancialInstrumentsSubjectToMandatoryRedemptionRedeemableInYearFour
1185 Financial Instruments Subject to Mandatory Redemption, Redeemable in Year Three credit Amount of mandatorily redeemable capital stock maturing in year three following the date of the latest balance sheet. FinancialInstrumentsSubjectToMandatoryRedemptionRedeemableInYearThree
1186 Financial Instruments Subject to Mandatory Redemption, Redeemable in Year Two credit Amount of mandatorily redeemable capital stock maturing in year two following the date of the latest balance sheet. FinancialInstrumentsSubjectToMandatoryRedemptionRedeemableInYearTwo
1187 Financial Instruments Subject to Mandatory Redemption, Redeemable within One year credit Amount of mandatorily redeemable capital stock maturing within one year following the date of the latest balance sheet. FinancialInstrumentsSubjectToMandatoryRedemptionRedeemableWithinOneYear
1188 Financing Receivable, Allowance for Credit Losses, Individually Evaluated for Impairment (Deprecated 2012-01-31) debit The valuation allowance for financing receivables that are expected to be uncollectible that were individually evaluated for impairment. FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment
1192 Financing Receivable, Modifications, Number of Contracts (Deprecated 2013-01-31) N/A Number of financing receivables that have been modified by troubled debt restructurings. FinancingReceivableModificationsNumberOfContracts1
1193 Financing Receivable, Modifications, Number of Contracts N/A Number of financing receivables that have been modified by troubled debt restructurings. FinancingReceivableModificationsNumberOfContracts2
1194 Financing Receivable, Modifications, Post-Modification Recorded Investment (Deprecated 2013-01-31) debit Amount of investment in financing receivables (after modification) modified by troubled debt restructurings. FinancingReceivableModificationsPostModificationRecordedInvestment1
1195 Financing Receivable, Modifications, Post-Modification Recorded Investment debit Post-modification amount of investment in financing receivables modified by troubled debt restructurings. FinancingReceivableModificationsPostModificationRecordedInvestment2
1196 Financing Receivable, Modifications, Pre-Modification Recorded Investment (Deprecated 2013-01-31) debit Amount of investment in financing receivables (before modification) modified by troubled debt restructurings. FinancingReceivableModificationsPreModificationRecordedInvestment1
1197 Financing Receivable, Modifications, Pre-Modification Recorded Investment debit Pre-modification amount of investment in financing receivables modified by troubled debt restructurings. FinancingReceivableModificationsPreModificationRecordedInvestment2
1198 Financing Receivable, Modifications, Subsequent Default, Number of Contracts (Deprecated 2013-01-31) N/A Number of financing receivables that have been modified by troubled debt restructurings within the previous 12 months and for which there was a payment default. FinancingReceivableModificationsSubsequentDefaultNumberOfContracts
1199 Financing Receivable, Modifications, Subsequent Default, Number of Contracts N/A Number of financing receivables that have been modified by troubled debt restructurings within the previous 12 months and for which there was a payment default. FinancingReceivableModificationsSubsequentDefaultNumberOfContracts1
1200 Financing Receivable, Modifications, Subsequent Default, Recorded Investment (Deprecated 2013-01-31) debit Amount of investment related to financing receivables modified by troubled debt restructurings within the previous 12 months, for which there was a payment default. FinancingReceivableModificationsSubsequentDefaultRecordedInvestment
1202 Finite-lived Intangible Assets Acquired (Deprecated 2013-01-31) debit Amount of assets, excluding financial assets and goodwill, lacking physical substance with a finite life acquired. FiniteLivedIntangibleAssetsAcquired
1218 Floor Brokerage debit Broker-dealers often use other brokers to execute trades on their behalf. The trading broker-dealer becomes a customer of the executing broker-dealer and pays a floor brokerage fee. Such fees are paid periodically either directly to the executing broker-dealer or through a clearing house. FloorBrokerage
1221 Foreign Currency Exchange Rate, Remeasurement N/A Foreign exchange rate used to remeasure amounts denominated in a currency other than functional currency into functional currency. ForeignCurrencyExchangeRateRemeasurement1
1222 Foreign Currency Exchange Rate, Translation N/A Foreign exchange rate used to translate amounts denominated in functional currency to reporting currency. ForeignCurrencyExchangeRateTranslation1
1224 Foreign Earnings Repatriated credit Amount of foreign earnings repatriated from subsidiaries outside the country of domicile. ForeignEarningsRepatriated
1225 Forward Contract Indexed to Issuer’s Equity, Redeemable Stock, Redemption Requirements, Amount (Deprecated 2013-01-31) debit For freestanding forward contracts that are indexed to, and potentially settled in an entity’s own stock, that has redemption requirements, amount of redemption requirements for all issues of capital stock that are redeemable at fixed or determinable prices on fixed or determinable dates in each of the five years following the date of the latest statement of financial position presented. ForwardContractIndexedToIssuersEquityRedeemableStockRedemptionRequirementsAmount
1226 Forward Contract Indexed to Issuer’s Equity, Settlement Alternatives, Shares, at Fair Value N/A Number of shares as a settlement alternative for each freestanding forward contract. ForwardContractIndexedToIssuersEquitySettlementAlternativesSharesAtFairValue
1227 Future Minimum Sublease Rentals, Sale Leaseback Transactions, Due in Rolling after Year Five debit Amount of minimum sublease rentals for sale-leaseback transactions accounted for using the deposit method or as a financing to be received by the seller-lessee after the 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. FutureMinimumSubleaseRentalsSaleLeasebackTransactionsDueInRollingAfterYearFive
1228 Future Minimum Sublease Rentals, Sale Leaseback Transactions, Due in Rolling Year Five debit Amount of minimum sublease rentals for sale-leaseback transactions accounted for using the deposit method or as a financing to be received by the seller-lessee in the 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. FutureMinimumSubleaseRentalsSaleLeasebackTransactionsDueInRollingYearFive
1229 Future Minimum Sublease Rentals, Sale Leaseback Transactions, Due in Rolling Year Four debit Amount of minimum sublease rentals for sale-leaseback transactions accounted for using the deposit method or as a financing to be received by the seller-lessee in the fourth 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. FutureMinimumSubleaseRentalsSaleLeasebackTransactionsDueInRollingYearFour
1230 Future Minimum Sublease Rentals, Sale Leaseback Transactions, Due in Rolling Year Three debit Amount of minimum sublease rentals for sale-leaseback transactions accounted for using the deposit method or as a financing to be received by the seller-lessee in the third 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. FutureMinimumSubleaseRentalsSaleLeasebackTransactionsDueInRollingYearThree
1231 Future Minimum Sublease Rentals, Sale Leaseback Transactions, Due in Rolling Year Two debit Amount of minimum sublease rentals for sale-leaseback transactions accounted for using the deposit method or as a financing to be received by the seller-lessee in the second 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. FutureMinimumSubleaseRentalsSaleLeasebackTransactionsDueInRollingYearTwo
1232 Future Minimum Sublease Rentals, Sale Leaseback Transactions, Next Rolling Twelve Months debit Amount of minimum sublease rentals for sale-leaseback transactions accounted for using the deposit method or as a financing to be received by the seller-lessee 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. FutureMinimumSubleaseRentalsSaleLeasebackTransactionsNextRollingTwelveMonths
1233 Future Minimum Sublease Rentals, Sale Leaseback Transactions, Remainder of Fiscal Year debit Amount of minimum sublease rentals for sale-leaseback transactions accounted for using the deposit method or as a financing to be received by the seller-lessee in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. FutureMinimumSubleaseRentalsSaleLeasebackTransactionsRemainderOfFiscalYear
1234 Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Cash Inflows debit Amount of estimated future accumulated cash inflow from the sale of proved oil and gas reserves. FutureNetCashFlowsRelatingToProvedOilAndGasReservesCashInflows
1237 Gain Contingency, Patents Allegedly Infringed upon, Number N/A Number of entity’s patents that another entity has allegedly infringed. GainContingencyPatentsAllegedlyInfringedUponNumber
1238 Gain Contingency, Patents Found Infringed upon, Number N/A Number of entity’s patents that another entity was found to have infringed. GainContingencyPatentsFoundInfringedUponNumber
1239 Gain Contingency, Patents Found Not Infringed upon, Number N/A Number of entity’s patents that another entity was found not to have infringed. GainContingencyPatentsFoundNotInfringedUponNumber
1242 Gas and Oil Acreage, Developed, Gross (Deprecated 2012-01-31) N/A Developed acres are acres spaced or assigned to productive wells. Gross acreage is an acre in which a working interest is owned. GasAndOilAcreageDevelopedGross
1243 Gas and Oil Acreage, Developed, Net (Deprecated 2012-01-31) N/A Developed acres are acres spaced or assigned to productive wells. Net acres is the sum of the fractional interest owned based on working interests or other economic arrangements. GasAndOilAcreageDevelopedNet
1244 Gas and Oil Acreage, Undeveloped, Gross (Deprecated 2012-01-31) N/A Undeveloped acreage is considered to be those lease acres on which wells have not been drilled or completed to a point that would permit the production of commercial quantities of oil and gas regardless of whether or not such acreage contains proved reserves. Gross acreage is an acre in which a working interest is owned. GasAndOilAcreageUndevelopedGross
1245 Gas and Oil Acreage, Undeveloped, Net (Deprecated 2012-01-31) N/A Undeveloped acreage is considered to be those lease acres on which wells have not been drilled or completed to a point that would permit the production of commercial quantities of oil and gas regardless of whether or not such acreage contains proved reserves. Net acres is the sum of the fractional interest owned based on working interests or other economic arrangements. GasAndOilAcreageUndevelopedNet
1246 Gas and Oil Area, Developed, Gross N/A Area spaced or assigned to productive wells in which a working interest is owned. GasAndOilAreaDevelopedGross
1247 Gas and Oil Area, Developed, Net N/A Fractional interest owned based on working interests or other economic arrangements of area spaced or assigned to productive wells. GasAndOilAreaDevelopedNet
1248 Gas and Oil Area, Undeveloped, Gross N/A Lease area in which a working interest is owned and on which wells have not been drilled or completed to a point that would permit the production of commercial quantities of oil and gas regardless of whether or not such area contains proved reserves. GasAndOilAreaUndevelopedGross
1249 Gas and Oil Area, Undeveloped, Net N/A Fractional interest owned based on working interests or other economic arrangements of lease area on which wells have not been drilled or completed to a point that would permit the production of commercial quantities of oil and gas regardless of whether or not such area contains proved reserves. GasAndOilAreaUndevelopedNet
1250 Gas Imbalance Payable (Deprecated 2009-01-31) credit Carrying value as of the balance sheet date of obligations incurred and payable to an underproduced working interest owner when an overproduced working interest owner has sold gas in excess of the party’s ownership percentage. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). GasImbalancePayable
1251 Gas Purchase Contract, Fair Value Disclosure debit Fair value of contract to purchase gas. GasPurchaseContractFairValueDisclosure
1252 Gas Purchase Payable (Deprecated 2009-01-31) credit Carrying value as of the balance sheet date of obligations incurred and payable for purchases of natural gas. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). GasPurchasePayable
1253 General and Administrative Expense Ratio N/A Ratio of non-life general and administrative expenses to non-life net premiums earned. GeneralAndAdministrativeExpenseRatio
1254 General Fair Value Hedge Information, Minimum R Square, Percentage N/A The correlation coefficient between the hypothetical instrument and the hedged item used in determination of the effectiveness of a hedging relationship. GeneralFairValueHedgeInformationMinimumRSquarePercentage
1260 Goodwill, Impairment Loss, Net of Tax debit Amount after tax of loss recognized that results 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. GoodwillImpairmentLossNetOfTax
1263 Ground Leases, Gross debit Gross long-term land leases capitalized as part of real property. GroundLeasesGross
1264 Ground Leases, Net debit Net long-term land leases which are capitalized as part of real property. GroundLeasesNet
1269 Hedging Liabilities, Noncurrent credit Fair value of liability arising from a financial instrument or contract used to mitigate a specified risk (hedge), expected to be settled after one year or beyond the normal operating cycle, if longer. HedgingLiabilitiesNoncurrent
1278 Held-to-maturity Securities, Debt Maturities, Next Rolling Twelve Months, Fair Value debit Fair value 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. HeldToMaturitySecuritiesDebtMaturitiesNextRollingTwelveMonthsFairValue
1279 Held-to-maturity Securities, Debt Maturities, Remainder of Fiscal Year, Fair Value debit Fair value of held-to-maturity debt securities maturing in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. HeldToMaturitySecuritiesDebtMaturitiesRemainderOfFiscalYearFairValue
1280 Held-to-maturity Securities, Debt Maturities, Rolling after Ten Years, Fair Value debit Fair value 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. HeldToMaturitySecuritiesDebtMaturitiesRollingAfterTenYearsFairValue
1281 Held-to-maturity Securities, Debt Maturities, Rolling Year Six Through Ten, Fair Value debit Fair value 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. HeldToMaturitySecuritiesDebtMaturitiesRollingYearSixThroughTenFairValue
1282 Held-to-maturity Securities, Debt Maturities, Rolling Year Two Through Five, Fair Value debit Fair value 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. HeldToMaturitySecuritiesDebtMaturitiesRollingYearTwoThroughFiveFairValue
1283 Held-to-maturity Securities, Debt Maturities, Single Maturity Date, Amortized Cost Basis debit Amount of investment in held-to-maturity debt securities with a single maturity date, after other than temporary impairment (OTTI) accretion. HeldToMaturitySecuritiesDebtMaturitiesSingleMaturityDateAmortizedCostBasis
1284 Held-to-maturity Securities, Debt Maturities, Single Maturity Date, Fair Value debit Fair value of investment in held-to-maturity debt securities with a single maturity date. HeldToMaturitySecuritiesDebtMaturitiesSingleMaturityDateFairValue
1285 Held-to-maturity, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Loan to Collateral Value, Ratio N/A This item represents the loan to collateral ratio of the underlying assets in the security, represented as a percentage, which was considered as one of the potential factors in reaching a conclusion that the held-to-maturity investments are not other-than-temporarily impaired. HeldtomaturitySecuritiesInUnrealizedLossPositionsQualitativeDisclosureOtherLoanToCollateralValueRatio
1286 Immediate, Terminal Funding Annuities, Interest Rate, High End N/A Maximum interest rate in the range of interest rates used to calculate future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and cost of settling insured claims and cost incurred in the claim settlement process of immediate terminal funding annuities. ImmediateTerminalFundingAnnuitiesInterestRateHighEnd
1287 Immediate, Terminal Funding Annuities, Interest Rate, Low End N/A Minimum interest rate in the range of interest rates used to calculate future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and cost of settling insured claims and cost incurred in the claim settlement process of immediate terminal funding annuities. ImmediateTerminalFundingAnnuitiesInterestRateLowEnd
1288 Impaired Financing Receivable, with No Related Allowance, Average Recorded Investment debit Amount of average investment of impaired financing receivables for which there is no related allowance for credit losses. ImpairedFinancingReceivableWithNoRelatedAllowanceAverageRecordedInvestment
1292 Impaired Financing Receivable, with No Related Allowance, Unpaid Principal Balance debit Amount of unpaid principal balance of impaired financing receivables for which there is no related allowance for credit losses. ImpairedFinancingReceivableWithNoRelatedAllowanceUnpaidPrincipalBalance
1297 Impaired Financing Receivable, with Related Allowance, Unpaid Principal Balance debit Unpaid principal balance of impaired financing receivables for which there is a related allowance for credit losses. ImpairedFinancingReceivableWithRelatedAllowanceUnpaidPrincipalBalance
1299 Impairment Effect on Earnings Per Share, Pretax N/A Pretax earnings per share or per unit impact arising from asset impairment. ImpairmentEffectOnEarningsPerSharePretax
1300 Incentive Fee, Amount Paid (Deprecated 2013-01-31) debit Amount paid to managing member or general partner for incentive rights held. IncentiveFeeAmountPaid
1304 Income Tax Examination, Range of Possible Losses (Deprecated 2013-01-31) credit The estimated range of reasonably possible losses resulting from an adverse position taken by a taxing authority. IncomeTaxExaminationRangeOfPossibleLosses
1310 Incremental Effect on Balance Sheet, Asset Line Item Balance, Application of FAS 158 Recognition Provisions debit Balances of individual asset line items in the year-end statement of financial position that are incrementally affected by the recognition provisions of FAS 158 in the year of initial application. IncrementalEffectOnBalanceSheetAssetLineItemBalanceApplicationOfSFAS158RecognitionProvisions
1311 Incremental Effect on Balance Sheet, Asset Line Item Balance, before Additional Minimum Pension Liability (AML) Adjustment and Application of FAS 158 Recognition Provisions debit Balances of individual asset line items in the year-end statement of financial position that are incrementally affected, before the adjustment to additional minimum pension liability (AML) and before the adjustment to adopt FAS 158, by the recognition provisions of FAS 158 in the year of initial application. IncrementalEffectOnBalanceSheetAssetLineItemBalanceBeforeAdditionalMinimumPensionLiabilityAMLAdjustmentAndApplicationOfSFAS158RecognitionProvisions
1314 Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure debit Fair value portion of assets, excluding financial assets and goodwill, that lack physical substance, having a projected indefinite period of benefit. IndefiniteLivedIntangibleAssetsExcludingGoodwillFairValueDisclosure
1319 Intangible Assets Arising from Insurance Contracts Acquired in Business Combination, Amortization Expense, Next Rolling Twelve Months debit Amount of amortization expense for intangible assets arising from insurance contracts acquired in a business combination expected to be recognized 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. IntangibleAssetsArisingFromInsuranceContractsAcquiredInBusinessCombinationAmortizationExpenseNextRollingTwelveMonths
1320 Intangible Assets Arising from Insurance Contracts Acquired in Business Combination, Amortization Expense, Next Twelve Months debit Amount of amortization expense expected to be recognized during the next fiscal year following the latest fiscal year for intangible assets arising from insurance contracts acquired in a business combination. IntangibleAssetsArisingFromInsuranceContractsAcquiredInBusinessCombinationAmortizationExpenseNextTwelveMonths
1321 Intangible Assets Arising from Insurance Contracts Acquired in Business Combination, Amortization Expense, Remainder of Fiscal Year debit Amount of amortization expense expected to be recognized in the remainder of the fiscal year following the latest fiscal year ended for intangible assets arising from insurance contracts acquired in a business combination. IntangibleAssetsArisingFromInsuranceContractsAcquiredInBusinessCombinationAmortizationExpenseRemainderOfFiscalYear
1322 Intangible Assets Arising from Insurance Contracts Acquired in Business Combination, Amortization Expense, Rolling Year Five debit Amount of amortization expense for intangible assets arising from insurance contracts acquired in a business combination expected to be recognized in the 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. IntangibleAssetsArisingFromInsuranceContractsAcquiredInBusinessCombinationAmortizationExpenseRollingYearFive
1323 Intangible Assets Arising from Insurance Contracts Acquired in Business Combination, Amortization Expense, Rolling Year Four debit Amount of amortization expense for intangible assets arising from insurance contracts acquired in a business combination expected to be recognized in the fourth 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. IntangibleAssetsArisingFromInsuranceContractsAcquiredInBusinessCombinationAmortizationExpenseRollingYearFour
1324 Intangible Assets Arising from Insurance Contracts Acquired in Business Combination, Amortization Expense, Rolling Year Three debit Amount of amortization expense for intangible assets arising from insurance contracts acquired in a business combination expected to be recognized in the third 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. IntangibleAssetsArisingFromInsuranceContractsAcquiredInBusinessCombinationAmortizationExpenseRollingYearThree
1325 Intangible Assets Arising from Insurance Contracts Acquired in Business Combination, Amortization Expense, Rolling Year Two debit Amount of amortization expense for intangible assets arising from insurance contracts acquired in a business combination expected to be recognized in the second 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. IntangibleAssetsArisingFromInsuranceContractsAcquiredInBusinessCombinationAmortizationExpenseRollingYearTwo
1326 Intangible Assets Arising from Insurance Contracts Acquired in Business Combination, Amortization Expense, Year Five debit Amount of amortization expense expected to be recognized during the fifth fiscal year following the latest fiscal year for intangible assets arising from insurance contracts acquired in a business combination. IntangibleAssetsArisingFromInsuranceContractsAcquiredInBusinessCombinationAmortizationExpenseYearFive
1327 Intangible Assets Arising from Insurance Contracts Acquired in Business Combination, Amortization Expense, Year Four debit Amount of amortization expense expected to be recognized during the fourth fiscal year following the latest fiscal year for intangible assets arising from insurance contracts acquired in a business combination. IntangibleAssetsArisingFromInsuranceContractsAcquiredInBusinessCombinationAmortizationExpenseYearFour
1328 Intangible Assets Arising from Insurance Contracts Acquired in Business Combination, Amortization Expense, Year Three debit Amount of amortization expense expected to be recognized during the third fiscal year following the latest fiscal year for intangible assets arising from insurance contracts acquired in a business combination. IntangibleAssetsArisingFromInsuranceContractsAcquiredInBusinessCombinationAmortizationExpenseYearThree
1329 Intangible Assets Arising from Insurance Contracts Acquired in Business Combination, Amortization Expense, Year Two debit Amount of amortization expense expected to be recognized during the second fiscal year following the latest fiscal year for intangible assets arising from insurance contracts acquired in a business combination. IntangibleAssetsArisingFromInsuranceContractsAcquiredInBusinessCombinationAmortizationExpenseYearTwo
1332 Interest Accrual Rate Associated with Amortization Method of Present Value of Future Insurance Profits N/A States the assumed long-term market interest rate used in the determination of the present value of future profits on long-duration contracts acquired in a business combination. InterestAccrualRateAssociatedWithAmortizationMethodOfPresentValueOfFutureInsuranceProfits
1334 Interest and Dividend Income, Securities, Operating credit Amount of operating dividend and interest income, including amortization and accretion of premiums and discounts, on securities. InterestAndDividendIncomeSecurities
1342 Interest and Fee Income, Loans, Commercial credit Interest and fee income related to commercial loans including industrial and agricultural, real estate (commercial and residential, construction and development), trade financing, and lease financing. InterestAndFeeIncomeLoansCommercial
1343 Interest and Fee Income, Loans, Commercial and Residential, Real Estate credit Interest and fee income from commercial and residential real estate loans. InterestAndFeeIncomeLoansCommercialAndResidentialRealEstate
1346 Interest and Fee Income, Loans, Consumer credit Interest and fee income generated from consumer loans. Consumer loans are loans to individuals for household, family, and other personal expenditures. Such loans include residential mortgages, home equity lines-of-credit, automobiles and marine transport loans, credit card transactions, and others. InterestAndFeeIncomeLoansConsumer
1347 Interest and Fee Income, Loans, Consumer, Home Equity credit Interest and fee income from home equity lines-of-credit extended to individuals (borrowers). Such loans are generally secured by the borrower’s equity in her or his home. InterestAndFeeIncomeLoansConsumerHomeEquity
1348 Interest and Fee Income, Loans, Consumer Installment, Automobiles, Marine, and Other Vehicles credit Interest and fee income generated by automobile, marine, and other vehicle loans made to individuals. InterestAndFeeIncomeLoansConsumerInstallmentAutomobilesMarineAndOtherVehicles
1349 Interest and Fee Income, Loans, Consumer Installment, Credit Card credit Interest and fee income from credit card balances due from individuals. Such loans are considered revolving credit arrangements. InterestAndFeeIncomeLoansConsumerInstallmentCreditCard
1351 Interest and Fee Income, Loans, Foreign credit Interest and fee income generated by commercial and consumer loans, made by foreign branches of the reporting entity, which may include loans to foreign governments, foreign banks and other financial institutions, commercial and industrial entities, and citizens of not domiciled in the same country as the reporting entity. InterestAndFeeIncomeLoansForeign
1353 Interest and Fee Income, Loans, Lease Financing credit Interest and fee income generated by direct lease financing which consists of an institution owning and leasing personal property for the use of its customers at the customers’ specific request. InterestAndFeeIncomeLoansLeaseFinancing
1355 Interest and Fee Income, Loans, Real Estate Construction credit Interest and fee income from loans used for real estate development and construction costs. Such loans are referred to as “Construction” loans or mortgages. InterestAndFeeIncomeLoansRealEstateConstruction
1356 Interest and Fee Income, Loans, Trade Financing credit Interest and fee income generated by trade financing. Trade financing is a specialized area of commercial lending frequently used by businesses that engage in international activities. Such financing includes open account financing, sales on consignment, documentary collections, advances against collections, letters of credit, bankers’ acceptances, factoring, and forfeiting. InterestAndFeeIncomeLoansTradeFinancing
1357 Interest and Fee Income, Nonmortgage Loans and Leases Held-for-sale credit Amount of interest and fee income earned from loans held-for-sale, including interest earned from direct financing and sales-type leases held-for-sale, but excluding mortgage loans held-for sale. InterestAndFeeIncomeNonmortgageLoansAndLeasesHeldForSale
1359 Interest and Fee Income, Other Loans Held-for-sale credit Interest and fee income from other loans considered to be held-for-sale not otherwise specified in the existing taxonomy. InterestAndFeeIncomeOtherLoansHeldForSale
1361 Interest-bearing Deposits, at Carrying Value (Deprecated 2009-01-31) debit Cash on deposit with financial institutions, classified as a cash equivalent, that earns interest, either at a fixed or market rate. InterestBearingDepositsAtCarryingValue
1362 Interest-bearing Domestic Deposit, Checking credit Amount of interest-bearing domestic checking deposit liabilities. InterestBearingDomesticDepositChecking
1363 Interest-bearing Domestic Deposit, Other credit Amount of other interest-bearing domestic deposit liabilities. InterestbearingDomesticDepositOther
1371 Interest Expense, Commercial Paper debit Interest expense incurred during the reporting period on commercial paper. InterestExpenseCommercialPaper
1372 Interest Expense, Demand Deposit Accounts debit Interest expense incurred on demand deposit accounts that represent borrowings rather than outstanding drafts. InterestExpenseDemandDepositAccounts
1374 Interest Expense, Federal Funds Purchased debit Gross expenses on the purchase of Federal funds at a specified price with a simultaneous agreement to sell the same to the same counterparty at a fixed or determinable price at a future date. InterestExpenseFederalFundsPurchased
1377 Interest Expense, Federal Home Loan Bank and Federal Reserve Bank Advances, Short-term debit Interest expense incurred during the reporting period on short-term borrowings associated with Federal Home Loan Bank and Federal Reserve Bank advances. InterestExpenseFederalHomeLoanBankAndFederalReserveBankAdvancesShortTerm
1378 Interest Expense, Foreign Deposits debit Interest expense on all foreign deposits. InterestExpenseForeignDeposits
1381 Interest Expense, Long-term Debt and Capital Securities debit Total interest expense on long-term debt and capital securities. InterestExpenseLongTermDebtAndCapitalSecurities
1382 Interest Expense, Medium-term Notes debit Interest expense on medium-Term notes. InterestExpenseMediumTermNotes
1384 Interest Expense, Negotiable Order of Withdrawal (NOW) Deposits debit Interest expense incurred on the amount of Negotiable Order of Withdrawal (NOW). Interest-bearing transaction account that combines the payable on demand feature of checks and investment feature of savings accounts. A NOW account is functionally an interest paying checking account. InterestExpenseNegotiableOrderOfWithdrawalNOWDeposits
1385 Interest Expense, NOW Accounts, Money Market Accounts, and Savings Deposits debit The aggregate interest expense incurred on the following for deposits in domestic offices: (1) transaction accounts (NOW, and telephone and preauthorized transfer accounts), (2) money market deposits and (3) savings deposits. InterestExpenseNOWAccountsMoneyMarketAccountsAndSavingsDeposits
1393 Interest Expense, Short-term Borrowings Excluding Federal Funds and Securities Sold under Agreements to Repurchase debit The aggregate interest expense incurred on short-term borrowings including commercial paper, Federal Home Loan Bank and Federal Reserve Bank advances and other short term borrowings. InterestExpenseShortTermBorrowingsExcludingFederalFundsAndSecuritiesSoldUnderAgreementsToRepurchase
1395 Interest Expense, Time Deposits debit The aggregate interest expense incurred on time deposits, including certificates of deposits, in domestic offices. InterestExpenseTimeDeposits
1396 Interest Expense, Time Deposits, $100,000 or More debit Interest expense incurred on time deposits, including certificates of deposits, of $100,000 or more in domestic offices. InterestExpenseTimeDeposits100000OrMore
1397 Interest Expense, Time Deposits, Less than $100,000 debit Interest expense incurred on time deposits, including certificates of deposits, less than $100,000 in domestic offices. InterestExpenseTimeDepositsLessThan100000
1399 Interest Expense, Trust Preferred Securities debit The amount of interest incurred to a trust which has issued trust-preferred securities. In order to issue trust preferred securities, a sponsor forms a trust by investing a nominal amount of cash to purchase all of the voting common stock of the trust. The trust issues nonvoting, mandatorily redeemable preferred securities to outside investors in exchange for cash. The proceeds received from the issuance of the preferred securities, together with the cash received for issuing the common stock to the sponsor, is then loaned to the sponsor in exchange for a note which has the same terms as the trust preferred securities. Trust preferred securities possesses characteristics of both equity and debt issues and are generally issued by bank holding companies. InterestExpenseTrustPreferredSecurities
1400 Interest Income and Fees, Bankers Acceptances, Certificates of Deposit and Commercial Paper credit Interest and fee income derived from banker’s acceptances, certificates of deposit and commercial paper. InterestIncomeAndFeesBankersAcceptancesCertificatesOfDepositAndCommercialPaper
1403 Interest Income, Federal Funds Sold credit Interest income on federal funds sold. Federal funds sold represent the excess federal funds held by one commercial bank which it lends to another commercial bank, usually at an agreed-upon (federal funds) rate of interest. Such loans generally are of short-duration (overnight). InterestIncomeFederalFundsSold
1405 Interest Income, Foreign Deposits credit Interest income generated from amounts on deposit with foreign entities located outside the United States of America. InterestIncomeForeignDeposits
1406 Interest Income, Money Market Deposits credit Interest earned on funds deposited in US domestic money market accounts. InterestIncomeMoneyMarketDeposits
1409 Interest Income, Purchased Receivables credit Interest earned from receivables purchased; for instance, receivables purchased through a factoring arrangement. InterestIncomePurchasedReceivables
1411 Interest Income, Securities, Corporate Debt, Operating credit Amount of operating interest income, including amortization and accretion of premiums and discounts, on corporate debt securities. InterestIncomeSecuritiesCorporateDebtOperating
1413 Interest Income, Securities, Other US Government credit Interest income on securities issued by US government agencies not including US Treasury Securities. InterestIncomeSecuritiesOtherUSGovernment
1415 Interest Income, Securities, State and Municipal credit Interest income, including any amortization and accretion (as applicable) of discounts and premiums, derived from debt securities issued by municipal governments, local taxing districts and US state government agencies. InterestIncomeSecuritiesStateAndMunicipal
1417 Interest Income, Securities, Operating, Tax Advantaged credit Amount of operating interest income, including amortization and accretion of premiums and discounts, on securities subject to tax benefits. Excludes operating interest income on securities exempt from state, federal and other income tax. InterestIncomeSecuritiesTaxAdvantaged
1419 Interest Income, Securities, US Treasury credit Interest income on US treasury securities. US treasury securities are negotiable debt obligations of the US government, secured by its full faith and credit and issued at various schedules and maturities. The income from treasury securities is exempt from state and local, but not federal, taxes. There are three types of securities issued by the US treasury (bonds, bills, and notes), which are distinguished by the amount of time from the initial sale of the bond to maturity. InterestIncomeSecuritiesUSTreasury
1420 Interest Income, Securities, US Treasury and Other US Government credit Amount of operating interest income, including amortization and accretion of premiums and discounts, on U.S. Treasury securities and other U.S. government securities. InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment
1422 Interest Receivable and Other Assets debit Carrying amount of interest earned but not received (also called accrued interest or accrued interest receivable) and carrying amounts of assets not separately disclosed. InterestReceivableAndOtherAssets
1424 Inventory, Noncurrent, Fair Value Disclosure debit Fair value portion of inventory expected to be realized or consumed after one year or normal operating cycle, if longer. InventoryNoncurrentFairValueDisclosure
1425 Inventory, Parts and Components (Deprecated 2009-01-31) debit Carrying amount as of the balance sheet date for elements of machinery or equipment held for the purpose of replacing similar parts in the course of repair or maintenance. InventoryPartsAndComponents
1426 Inventory, Raw Materials and Purchased Parts (Deprecated 2009-01-31) debit Carrying amount as of the balance sheet date of items purchased for use as components of a finished product or pieces of machinery and equipment plus any items in their natural and unrefined state. This element may be used when the reporting entity combines raw materials and purchased parts into an aggregate amount. InventoryRawMaterialsAndPurchasedParts
1427 Derivative, Nonmonetary Notional Amount N/A Aggregate notional amount of derivative expressed in nonmonetary units. For example, the number of barrels specified in a fuel oil forward purchase contract. DerivativeNonmonetaryNotionalAmount
1428 Derivative, Notional Amount N/A Aggregate notional amount specified by the derivative(s). Expressed as an absolute value. DerivativeNotionalAmount
1430 Investment Foreign Currency, Contract, Foreign Currency Amount N/A The amount of foreign currency that the entity has contractually agreed, or for which it has the option, to buy or sell with respect to the contract being described. InvestmentForeignCurrencyContractForeignCurrencyAmount
1431 Investment Foreign Currency, Contract, Reporting Currency Amount at Date of Origin N/A The reporting currency amount (for example, US dollars) conversion, as of the date of origin, of the foreign currency amount that the entity is obligated or for which it has the option to buy or sell with respect to the contract being described. InvestmentForeignCurrencyContractReportingCurrencyAmountAtDateOfOrigin
1432 Investment Interest Rate N/A The interest rate for investments that have an interest rate. For fixed rate investments, this indicates the fixed interest rate. If the investment has a variable interest rate, the rate stated here may be the rate that is currently relevant. In this case the “Investment, Interest Rate is Current Rate for Variable Rate Investment Flag”, “Investment, Interest Rate is Discount Rate at Purchase Flag”, “Investment, Interest Rate Reflects Current Yield Flag” should be used. If one of these flags are not appropriate to explain the interest rate that is indicated, then a new flag should be added or an explanation should be included in “Investment, Additional Information”. InvestmentInterestRate
1433 Investment Interest Rate Range End N/A The highest interest rate in the aggregated short-term debt instruments. InvestmentInterestRateRangeEnd
1434 Investment Interest Rate Range Start N/A The lowest interest rate in the aggregated short-term debt instruments. InvestmentInterestRateRangeStart
1435 Investment Options, Exercise Price N/A Exercise price of the option. InvestmentOptionsExercisePrice
1436 Investment Repurchase Agreement, Amount to be Received credit Amount to be received on the repurchase date. InvestmentRepurchaseAgreementAmountToBeReceived
1437 Investment Advisory, Management and Administrative Fees credit Amount of revenue from providing investment advisory, asset management and administrative services, including, but not limited to, distribution and shareholder services, accounting, tax, legal, regulatory filing, share registration, and shareholder correspondence activities. InvestmentAdvisoryManagementAndAdministrativeFees
1441 Investment in Physical Commodities, Fair Value Disclosure debit Fair value of investment held in physical commodities, for example, but not limited to, gold, silver, platinum, crude oil, coal, sugar, rice, wheat. InvestmentInPhysicalCommoditiesFairValueDisclosure
1444 Investment Owned, Balance, Other Measure N/A Quantity of the investment. Indicate the measure in the unit of measure. This is commonly used for investments other than securities. For example, if the investment is gold, the balance would be the number of ounces and the unit of measure would indicate “ounces”. InvestmentOwnedBalanceOtherMeasure
1446 Investment Owned, Balance, Shares N/A Balance held at close of period in number of shares. InvestmentOwnedBalanceShares
1447 Investment Owned, Loaned for Short Sales, at Fair Value debit The aggregate value of investments loaned for short sales. This is not required to be disclosed under Regulation S-X but is commonly reported by Funds. InvestmentOwnedLoanedForShortSalesAtFairValue
1448 Investment Owned, Other than Securities, Loaned for Short Sales, at Fair Value (Deprecated 2015-01-31) debit The aggregate value of non-security investments loaned for short sales. This is not required to be disclosed under Regulation S-X but is commonly reported by Funds. InvestmentOwnedOtherThanSecuritiesLoanedForShortSalesAtFairValue
1449 Investment Owned, Restricted, Carrying Value Per Unit at Date of Balance Sheet N/A The carrying value per unit of investment at date of related balance sheet. InvestmentOwnedRestrictedCarryingValuePerUnitAtDateOfBalanceSheet
1450 Investment Owned, Restricted, Cost debit The cost of the restricted investment. InvestmentOwnedRestrictedCost
1451 Investment Owned, Subject to Option, Balance, Other Measure N/A The quantity of the investment that is subject to option. InvestmentOwnedSubjectToOptionBalanceOtherMeasure
1452 Investment Owned, Subject to Option, Price N/A The option price of the investment that is subject to option. InvestmentOwnedSubjectToOptionPrice
1454 Investment Owned, Unrealized Depreciation (Deprecated 2011-01-31) credit This element represents the excess of the cost (face amount, notional amount) of an investment (security, contract) over its fair value which deficiency has not been recognized in earnings of the entity. InvestmentOwnedUnrealizedDepreciation
1455 Investment Owned, Unrestricted, Carrying Value Per Unit at Date of Purchase Price Agreement N/A The carrying value per unit of investment of unrestricted investment of the same issue as the restricted investment  during the preceding year at the date the purchase price was agreed. InvestmentOwnedUnrestrictedCarryingValuePerUnitAtDateOfPurchasePriceAgreement
1456 Investment Owned, Unrestricted, Carrying Value Per Unit at Date When Enforceable Right to Acquire was Obtained N/A The carrying value per unit of investment of unrestricted investment of the same issue as the restricted investment  during the preceding year at the date on which an enforceable right to acquire the investments was obtained. InvestmentOwnedUnrestrictedCarryingValuePerUnitAtDateWhenEnforceableRightToAcquireWasObtained
1460 Investments in and Advances to Affiliates, at Fair Value, Gross Reductions credit Gross reductions to the investment in and advance to the affiliate. InvestmentsInAndAdvancesToAffiliatesAtFairValueGrossReductions
1461 Investments in and Advances to Affiliates, Balance, Contracts (Deprecated 2013-01-31) N/A Balance held at close of period in number of contracts. InvestmentsInAndAdvancesToAffiliatesBalanceContracts
1462 Investments in and Advances to Affiliates, Balance, Contracts N/A Number of contracts held with affiliates for management investment companies. InvestmentsInAndAdvancesToAffiliatesBalanceContracts1
1463 Investments in and Advances to Affiliates, Balance, Other Measure N/A Mass of investment for management investment companies. InvestmentsInAndAdvancesToAffiliatesBalanceOtherMeasure
1464 Investments in and Advances to Affiliates, Balance, Principal Amount debit Amount of principal loans outstanding to affiliates for management investment companies. InvestmentsInAndAdvancesToAffiliatesBalancePrincipalAmount
1465 Investments in and Advances to Affiliates, Balance, Shares N/A Number of shares of affiliates held for management investment companies. InvestmentsInAndAdvancesToAffiliatesBalanceShares
1469 Investments in Power and Distribution Projects, Fair Value Disclosure debit Fair value of investments in power and distribution projects. InvestmentsInPowerAndDistributionProjectsFairValueDisclosure
1470 Investment Sold, Not yet Purchased, at Fair Value credit Value of the short position. InvestmentSoldNotYetPurchasedAtFairValue
1471 Investment Sold, Not yet Purchased, Balance, Other Measure N/A Quantity of the investment. Indicate the measure in the unit of measure. This is commonly used for investments other than securities. For example, if the investment is gold, the balance would be the number of ounces and the unit of measure would indicate “ounces”. InvestmentSoldNotYetPurchasedBalanceOtherMeasure
1472 Investment Sold, Not yet Purchased, Balance, Principal Amount credit For investments which are quantified by principal amount, the principle balance held at close of period. InvestmentSoldNotYetPurchasedBalancePrincipalAmount
1473 Investment Sold, Not yet Purchased, Balance, Shares N/A Number of securities sold short (the short position) as of the end of the period. InvestmentSoldNotYetPurchasedBalanceShares
1474 Investment Sold, Not yet Purchased, Number of Investments of Largest Short Position, Other Measure (Deprecated 2011-01-31) N/A The number of the investments  that represents the manager’s largest single short position. Indicate the measure in the unit of measure. This is commonly used for investments other than securities. For example, if the investment is gold, the balance would be the number of ounces and the unit of measure would indicate “ounces”. InvestmentSoldNotYetPurchasedNumberOfInvestmentsOfLargestShortPositionOtherMeasure
1475 Investment Sold, Not yet Purchased, Number of Investments of Largest Short Position, Principal Amount (Deprecated 2011-01-31) credit The principal amount of the investment  that represents the manager’s largest single short position. InvestmentSoldNotYetPurchasedNumberOfInvestmentsOfLargestShortPositionPrincipalAmount
1476 Investment Sold, Not yet Purchased, Number of Investments of Largest Short Position, Shares (Deprecated 2011-01-31) N/A The number of shares of the investment  that represents the manager’s largest single short position. InvestmentSoldNotYetPurchasedNumberOfInvestmentsOfLargestShortPositionShares
1477 Investment Sold, Not yet Purchased, Number of Investments Sold Short, Other Measure (Deprecated 2011-01-31) N/A The aggregate quantity of the investment that the manager sold short during the period. Indicate the measure in the unit of measure. This is commonly used for investments other than securities. For example, if the investment is gold, the balance would be the number of ounces and the unit of measure would indicate “ounces”. InvestmentSoldNotYetPurchasedNumberOfInvestmentsSoldShortOtherMeasure
1478 Investment Sold, Not yet Purchased, Number of Investments Sold Short, Principal Amount (Deprecated 2011-01-31) credit The aggregate principal amount of the investment that the manager sold short during the period. InvestmentSoldNotYetPurchasedNumberOfInvestmentsSoldShortPrincipalAmount
1479 Investment Sold, Not yet Purchased, Number of Investments Sold Short, Shares (Deprecated 2011-01-31) N/A The aggregate number of shares of the investment that the manager sold short during the period. InvestmentSoldNotYetPurchasedNumberOfInvestmentsSoldShortShares
1481 Investment Sold, Not yet Purchased, Restricted, Carrying Value Per Unit at Date of Balance Sheet N/A The carrying value per unit of investment at date of related balance sheet. InvestmentSoldNotYetPurchasedRestrictedCarryingValuePerUnitAtDateOfBalanceSheet
1482 Investment Sold, Not yet Purchased, Restricted, Cost credit The cost of the restricted investment. InvestmentSoldNotYetPurchasedRestrictedCost
1483 Investment Sold, Not yet Purchased, Sale Proceeds debit The amount of proceeds received resulting from the short sale of a security. InvestmentSoldNotYetPurchasedSaleProceeds
1484 Investment Sold, Not yet Purchased, Unrestricted, Carrying Value Per Unit at Date of Purchase Price Agreement N/A The carrying value per unit of investment of unrestricted investment of the same issue as the restricted investment  during the preceding year at the date the purchase price was agreed. InvestmentSoldNotYetPurchasedUnrestrictedCarryingValuePerUnitAtDateOfPurchasePriceAgreement
1485 Investment Sold, Not yet Purchased, Unrestricted, Carrying Value Per Unit at Date When Enforceable Right to Acquire was Obtained N/A The carrying value per unit of investment of unrestricted investment of the same issue as the restricted investment  during the preceding year at the date on which an enforceable right to acquire the investments was obtained. InvestmentSoldNotYetPurchasedUnrestrictedCarryingValuePerUnitAtDateWhenEnforceableRightToAcquireWasObtained
1486 Investment Sold, Not yet Purchased, Value of Investments Sold Short (Deprecated 2011-01-31) credit The market value of the investments sold short indicated in “Investment Sold, Not yet Purchased, Number of Investments Sold Short”. InvestmentSoldNotYetPurchasedValueOfInvestmentsSoldShort
1487 Jointly Owned Utility Plant, Gross Ownership Amount of Plant in Service debit The period end amount owned by the reporting utility of a jointly owned utility plant in service. JointlyOwnedUtilityPlantGrossOwnershipAmountOfPlantInService
1488 Jointly Owned Utility Plant, Net Ownership Amount debit The total period end amount of plant in service and construction in progress net of accumulated depreciation for the utility’s share of jointly owned electricity generation plant. JointlyOwnedUtilityPlantNetOwnershipAmount
1490 Jointly Owned Utility Plant, Ownership Amount of Other Assets debit The period end ownership amount of other assets in a jointly owned utility plant. JointlyOwnedUtilityPlantOwnershipAmountOfOtherAssets
1491 Jointly Owned Utility Plant, Ownership Amount of Plant Accumulated Depreciation credit The period end amount of accumulated depreciation in a jointly owned electricity generation plant. JointlyOwnedUtilityPlantOwnershipAmountOfPlantAccumulatedDepreciation
1492 Jointly Owned Utility Plant, Proportionate Ownership Share N/A The proportionate share of interest (percent) in a jointly owned utility plant. JointlyOwnedUtilityPlantProportionateOwnershipShare
1493 Land and Land Improvements debit Amount before accumulated deprecation and depletion of real estate held for productive use and additions or improvements to real estate held for productive use, examples include, but are not limited to, walkways, driveways, fences, and parking lots. Excludes land held for sale. LandAndLandImprovements
1494 Land Subject to Ground Leases N/A Area of land subject to a ground lease. LandSubjectToGroundLeases
1495 Lease Concessions (Deprecated 2013-01-31) debit Amount of reduction of lease revenue that was offered to induce the lessee to enter into a lease agreement. LeaseConcessions
1496 Lease Incentive, Payable (Deprecated 2009-01-31) credit This item represents an incentive or inducement contractually stipulated between parties to a lease whereby the lessor has committed to provide the entity (lessee) with a cash payment as inducement to enter the lease. LeaseIncentivePayable
1497 Leasing Commissions Expense debit Amount of commissions expense incurred because the lessor of real estate obtained a lessee for a rental property through a real estate agent. LeasingCommissionsExpense
1498 Leveraged Buyout, Closing Fees and Expense (Deprecated 2013-01-31) debit Amount of cash paid for closing fees, debt issue costs, and other transaction expenses in a leveraged buyout transaction. LeveragedBuyoutClosingFeesAndExpense
1499 Leveraged Buyout, Consideration Paid for Outstanding Shares (Deprecated 2013-01-31) debit Amount of cash paid to stockholders for outstanding shares and warrants in a leveraged buyout transaction. LeveragedBuyoutConsiderationPaidForOutstandingShares
1500 Leveraged Buyout, Prepayment Penalties on Retired Debt (Deprecated 2013-01-31) debit Amount of cash paid for prepayment penalties on retired debt in a leveraged buyout transaction. LeveragedBuyoutPrepaymentPenaltiesOnRetiredDebt
1501 Leveraged Buyout, Redemption of Share-based Awards (Deprecated 2013-01-31) debit Amount of cash paid to settle outstanding management options in a leveraged buyout transaction. LeveragedBuyoutRedemptionOfShareBasedAwards
1502 Leveraged Buyout, Repayment of Existing Debt (Deprecated 2013-01-31) debit Amount of cash used to pay off existing debt in a leveraged buyout transaction. LeveragedBuyoutRepaymentOfExistingDebt
1503 Leveraged Buyout, Uses of Cash in Leveraged Buyout Transaction (Deprecated 2013-01-31) debit Total uses of cash in a leveraged buyout transaction. LeveragedBuyoutUsesOfCashInLeveragedBuyoutTransaction
1505 Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Deferred Taxes Arising from Leveraged Leases credit Taxes arising from arrangements meeting the criteria for classification as leveraged leases due to timing differences between accounting and tax income recognition. LeveragedLeasesNetInvestmentInLeveragedLeasesDisclosureDeferredTaxesArisingFromLeveragedLeases
1506 Liabilities and Partners’ Capital (Deprecated 2011-01-31) credit Total of all partners’ capital and liability items in a publicly listed limited partnership or master limited partnership. LiabilitiesAndPartnersCapital
1511 Liabilities for Guarantees on Long-Duration Contracts, Incurred Benefits (Deprecated 2013-01-31) credit Amount of guaranteed minimum benefit expense incurred during the period presented, resulting in an increase to the liability for expected guaranteed minimum benefits in excess of projected account values. LiabilitiesForGuaranteesOnLongDurationContractsIncurredBenefits
1513 Liabilities for Guarantees on Long-Duration Contracts, Reinsurance Recoverable debit Amount of guaranteed minimum benefits the ceding insurer expects to recover on insurance policies ceded to other insurance entities as of the balance sheet date. LiabilitiesForGuaranteesOnLongDurationContractsReinsuranceRecoverable
1515 Liabilities Subject to Compromise, Accounts Payable and Accrued Liabilities credit The amount of trade accounts payable included in liabilities subject to compromise. LiabilitiesSubjectToCompromiseAccountsPayableAndAccruedLiabilities
1516 Liabilities Subject to Compromise, Aircraft Obligations and Deferred Gains credit The amount of aircraft obligations and deferred gains included in liabilities subject to compromise. LiabilitiesSubjectToCompromiseAircraftObligationsAndDeferredGains
1518 Liabilities Subject to Compromise, Balance at Bankruptcy Effective Date (Deprecated 2013-01-31) credit Amount of liabilities subject to compromise at the bankruptcy date. LiabilitiesSubjectToCompromiseBalanceAtBankruptcyEffectiveDate
1519 Liabilities Subject to Compromise, Capital Lease Obligations and Accrued Interest credit The amount of capital lease obligations and related accrued interest included in liabilities subject to compromise. LiabilitiesSubjectToCompromiseCapitalLeaseObligationsAndAccruedInterest
1521 Liabilities Subject to Compromise, Early Contract Termination Fees credit The amount of early contract termination fees included in liabilities subject to compromise. LiabilitiesSubjectToCompromiseEarlyContractTerminationFees
1522 Liabilities Subject to Compromise, Employee and Deemed Claims credit The amount of employee and related claims included in liabilities subject to compromise. LiabilitiesSubjectToCompromiseEmployeeAndDeemedClaims
1523 Liabilities Subject to Compromise, End of Period (Deprecated 2013-01-31) credit Amount of liabilities subject to compromise at the end of the reporting period. LiabilitiesSubjectToCompromiseEndOfPeriod
1529 Liabilities Subject to Compromise, Provision for Expected and Allowed Claims credit The amount of the provision for expected and allowed claims included in liabilities subject to compromise. LiabilitiesSubjectToCompromiseProvisionForExpectedAndAllowedClaims
1530 Liabilities Subject to Compromise, Retained Obligation of Divested Businesses credit The amount of retained obligations related to divested businesses included in liabilities subject to compromise. LiabilitiesSubjectToCompromiseRetainedObligationOfDivestedBusinesses
1534 Liability for Asbestos and Environmental Claims, Net credit Carrying amount as of the balance sheet date of reserves for the costs of settling insured claims and costs incurred in the claims settlement process attributable to asbestos and environmental claims, net of estimated reinsurance recoveries. LiabilityForAsbestosAndEnvironmentalClaimsNet
1537 Liability for Catastrophe Claims, Carrying Amount credit The amount of estimated liability as of the balance sheet date for the specific conflagration, earthquake, windstorm, explosion, or similar event. LiabilityForCatastropheClaimsCarryingAmount
1538 Liability for Future Policy Benefit by Product Segment, Discounted Liability Amount credit Monetary amount by product segment of present value of future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and unpaid claim costs relating to insurance contracts including estimates of costs relating to incurred but not reported claims based on the estimated ultimate cost of settling the claims (including effects of inflation and other societal and economic factors), using past experience adjusted for current trends and any other factors that would modify past experience. LiabilityForFuturePolicyBenefitByProductSegmentDiscountedLiabilityAmount
1539 Liability for Future Policy Benefit by Product Segment, Interest Rate, Year of Issue N/A The assumed interest rate used to determine present value of future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and unpaid claim costs relating to insurance contracts including estimates of costs relating to incurred but not reported claims based on the estimated ultimate cost of settling the claims (including effects of inflation and other societal and economic factors), using past experience adjusted for current trends and any other factors that would modify past experience in the year the policy went into force. LiabilityForFuturePolicyBenefitByProductSegmentInterestRateYearOfIssue
1543 Liability for Unpaid Claims and Claims Adjustment Expense, Reinsurance Recoverables, Deduction (Deprecated 2009-01-31) debit The known and estimated amount that is recoverable on unpaid claims through reinsurance as of the beginning of the year. LiabilityForUnpaidClaimsAndClaimsAdjustmentExpenseReinsuranceRecoverablesDeduction
1545 Life Insurance in Force, Assumed credit Amount of life insurance issued and outstanding assumed from other entities. Includes, but not limited to, dividends and adjustments to face value. LifeInsuranceInForceAssumed
1546 Life Insurance in Force, Ceded debit Amount of life insurance issued and outstanding ceded to other entities. Includes, but not limited to, dividends and adjustments to face value. LifeInsuranceInForceCeded
1547 Life Insurance in Force, Gross credit Amount before contracts ceded to other entities and contracts assumed by the entity of life insurance issued and outstanding. Includes, but not limited to, dividends and adjustments to face value. LifeInsuranceInForceGross
1548 Life Insurance in Force, Net credit Amount after contracts ceded to other entities and contracts assumed by the entity of life insurance issued and outstanding. Includes, but not limited to, dividends and adjustments to face value. LifeInsuranceInForceNet
1549 Life Insurance in Force, Percentage Assumed to Net N/A Percentage of assumed life insurance issued and outstanding contracts to life insurance issued and outstanding after contracts ceded to other entities and contracts assumed by the entity. Includes, but not limited to, dividends and adjustments to face value. LifeInsuranceInForcePercentageAssumedToNet
1550 Life Insurance in Force Premiums, Percentage Assumed to Net (Deprecated 2014-01-31) N/A Percentage of assumed life insurance in force premiums to net premiums. LifeInsuranceInForcePremiumsPercentageAssumedToNet
1551 Life Settlement Contracts, Investment Method, Carrying Amount, Maturing after Rolling Year Five debit Amount of life settlement contracts accounted for under the investment method maturing after the 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. LifeSettlementContractsInvestmentMethodCarryingAmountMaturingAfterRollingYearFive
1552 Life Settlement Contracts, Investment Method, Carrying Amount, Maturing after Year Five debit Amount of life settlement contracts accounted for under the investment method maturing after the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodCarryingAmountMaturingAfterYearFive
1553 Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Next Rolling Twelve Months debit Amount of life settlement contracts accounted for under the investment method 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. LifeSettlementContractsInvestmentMethodCarryingAmountMaturingInNextRollingTwelveMonths
1554 Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Next Twelve Months debit Amount of life settlement contracts accounted for under the investment method maturing in the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodCarryingAmountMaturingInNextTwelveMonths
1555 Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Remainder of Fiscal Year debit Amount of life settlement contracts accounted for under the investment method maturing in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodCarryingAmountMaturingInRemainderOfFiscalYear
1556 Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Rolling Year Five debit Amount of life settlement contracts accounted for under the investment method maturing in the 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. LifeSettlementContractsInvestmentMethodCarryingAmountMaturingInRollingYearFive
1557 Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Rolling Year Four debit Amount of life settlement contracts accounted for under the investment method maturing in the fourth 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. LifeSettlementContractsInvestmentMethodCarryingAmountMaturingInRollingYearFour
1558 Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Rolling Year Three debit Amount of life settlement contracts accounted for under the investment method maturing in the third 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. LifeSettlementContractsInvestmentMethodCarryingAmountMaturingInRollingYearThree
1559 Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Rolling Year Two debit Amount of life settlement contracts accounted for under the investment method maturing in the second 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. LifeSettlementContractsInvestmentMethodCarryingAmountMaturingInRollingYearTwo
1560 Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Year Five debit Amount of life settlement contracts accounted for under the investment method maturing in the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodCarryingAmountMaturingInYearFive
1561 Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Year Four debit Amount of life settlement contracts accounted for under the investment method maturing in the fourth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodCarryingAmountMaturingInYearFour
1562 Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Year Three debit Amount of life settlement contracts accounted for under the investment method maturing in the third fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodCarryingAmountMaturingInYearThree
1563 Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Year Two debit Amount of life settlement contracts accounted for under the investment method maturing in the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodCarryingAmountMaturingInYearTwo
1564 Life Settlement Contracts, Investment Method, Face Value, Maturing after Rolling Year Five debit Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method maturing after the 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. LifeSettlementContractsInvestmentMethodFaceValueMaturingAfterRollingYearFive
1565 Life Settlement Contracts, Investment Method, Face Value, Maturing after Year Five debit Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method maturing after the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodFaceValueMaturingAfterYearFive
1566 Life Settlement Contracts, Investment Method, Face Value, Maturing in Next Rolling Twelve Months debit Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method 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. LifeSettlementContractsInvestmentMethodFaceValueMaturingInNextRollingTwelveMonths
1567 Life Settlement Contracts, Investment Method, Face Value, Maturing in Next Twelve Months debit Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method maturing in the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodFaceValueMaturingInNextTwelveMonths
1568 Life Settlement Contracts, Investment Method, Face Value, Maturing in Remainder of Fiscal Year debit Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method maturing in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodFaceValueMaturingInRemainderOfFiscalYear
1569 Life Settlement Contracts, Investment Method, Face Value, Maturing in Rolling Year Five debit Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method maturing in the 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. LifeSettlementContractsInvestmentMethodFaceValueMaturingInRollingYearFive
1570 Life Settlement Contracts, Investment Method, Face Value, Maturing in Rolling Year Four debit Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method maturing in the fourth 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. LifeSettlementContractsInvestmentMethodFaceValueMaturingInRollingYearFour
1571 Life Settlement Contracts, Investment Method, Face Value, Maturing in Rolling Year Three debit Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method maturing in the third 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. LifeSettlementContractsInvestmentMethodFaceValueMaturingInRollingYearThree
1572 Life Settlement Contracts, Investment Method, Face Value, Maturing in Rolling Year Two debit Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method maturing in the second 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. LifeSettlementContractsInvestmentMethodFaceValueMaturingInRollingYearTwo
1573 Life Settlement Contracts, Investment Method, Face Value, Maturing in Year Five debit Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method maturing in the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodFaceValueMaturingInYearFive
1574 Life Settlement Contracts, Investment Method, Face Value, Maturing in Year Four debit Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method maturing in the fourth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodFaceValueMaturingInYearFour
1575 Life Settlement Contracts, Investment Method, Face Value, Maturing in Year Three debit Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method maturing in the third fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodFaceValueMaturingInYearThree
1576 Life Settlement Contracts, Investment Method, Face Value, Maturing in Year Two debit Face value of the life insurance policies underlying the life settlement contracts accounted for under the investment method maturing in the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodFaceValueMaturingInYearTwo
1577 Life Settlement Contracts, Investment Method, Number of Contracts, Maturing after Rolling Year Five N/A Number of life settlement contracts accounted for under the investment method maturing after the 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. LifeSettlementContractsInvestmentMethodNumberOfContractsMaturingAfterRollingYearFive
1578 Life Settlement Contracts, Investment Method, Number of Contracts, Maturing after Year Five N/A Number of life settlement contracts accounted for under the investment method maturing after the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodNumberOfContractsMaturingAfterYearFive
1579 Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Next Rolling Twelve Months N/A Number of life settlement contracts accounted for under the investment method 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. LifeSettlementContractsInvestmentMethodNumberOfContractsMaturingInNextRollingTwelveMonths
1580 Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Next Twelve Months N/A Number of life settlement contracts accounted for under the investment method maturing in the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodNumberOfContractsMaturingInNextTwelveMonths
1581 Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Remainder of Fiscal Year N/A Number of life settlement contracts accounted for under the investment method maturing in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodNumberOfContractsMaturingInRemainderOfFiscalYear
1582 Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Rolling Year Five N/A Number of life settlement contracts accounted for under the investment method maturing in the 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. LifeSettlementContractsInvestmentMethodNumberOfContractsMaturingInRollingYearFive
1583 Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Rolling Year Four N/A Number of life settlement contracts accounted for under the investment method maturing in the fourth 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. LifeSettlementContractsInvestmentMethodNumberOfContractsMaturingInRollingYearFour
1584 Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Rolling Year Three N/A Number of life settlement contracts accounted for under the investment method maturing in the third 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. LifeSettlementContractsInvestmentMethodNumberOfContractsMaturingInRollingYearThree
1585 Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Rolling Year Two N/A Number of life settlement contracts accounted for under the investment method maturing in the second 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. LifeSettlementContractsInvestmentMethodNumberOfContractsMaturingInRollingYearTwo
1586 Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Year Five N/A Number of life settlement contracts accounted for under the investment method maturing in the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodNumberOfContractsMaturingInYearFive
1587 Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Year Four N/A Number of life settlement contracts accounted for under the investment method maturing in the fourth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodNumberOfContractsMaturingInYearFour
1588 Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Year Three N/A Number of life settlement contracts accounted for under the investment method maturing in the third fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodNumberOfContractsMaturingInYearThree
1589 Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Year Two N/A Number of life settlement contracts accounted for under the investment method maturing in the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodNumberOfContractsMaturingInYearTwo
1590 Life Settlement Contracts, Investment Method, Premiums to be Paid after Rolling Year Five debit Amount of life insurance premiums to keep the life settlement contracts accounted for under the investment method in force anticipated to be paid after the 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. LifeSettlementContractsInvestmentMethodPremiumsToBePaidAfterRollingYearFive
1591 Life Settlement Contracts, Investment Method, Premiums to be Paid after Year Five debit Amount of life insurance premiums to keep the life settlement contracts accounted for under the investment method in force anticipated to be paid after the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodPremiumsToBePaidAfterYearFive
1592 Life Settlement Contracts, Investment Method, Premiums to be Paid in Next Rolling Twelve Months debit Amount of life insurance premiums to keep the life settlement contracts accounted for under the investment method in force anticipated to be paid 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. LifeSettlementContractsInvestmentMethodPremiumsToBePaidInNextRollingTwelveMonths
1593 Life Settlement Contracts, Investment Method, Premiums to be Paid in Next Twelve Months debit Amount of life insurance premiums to keep the life settlement contracts accounted for under the investment method in force anticipated to be paid in the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodPremiumsToBePaidInNextTwelveMonths
1594 Life Settlement Contracts, Investment Method, Premiums to be Paid in Remainder of Fiscal Year debit Amount of life insurance premiums to keep the life settlement contracts accounted for under the investment method in force anticipated to be paid in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodPremiumsToBePaidInRemainderOfFiscalYear
1595 Life Settlement Contracts, Investment Method, Premiums to be Paid in Rolling Year Five debit Amount of life insurance premiums to keep the life settlement contracts accounted for under the investment method in force anticipated to be paid in the 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. LifeSettlementContractsInvestmentMethodPremiumsToBePaidInRollingYearFive
1596 Life Settlement Contracts, Investment Method, Premiums to be Paid in Rolling Year Four debit Amount of life insurance premiums to keep the life settlement contracts accounted for under the investment method in force anticipated to be paid in the fourth 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. LifeSettlementContractsInvestmentMethodPremiumsToBePaidInRollingYearFour
1597 Life Settlement Contracts, Investment Method, Premiums to be Paid in Rolling Year Three debit Amount of life insurance premiums to keep the life settlement contracts accounted for under the investment method in force anticipated to be paid in the third 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. LifeSettlementContractsInvestmentMethodPremiumsToBePaidInRollingYearThree
1598 Life Settlement Contracts, Investment Method, Premiums to be Paid in Rolling Year Two debit Amount of life insurance premiums to keep the life settlement contracts accounted for under the investment method in force anticipated to be paid in the second 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. LifeSettlementContractsInvestmentMethodPremiumsToBePaidInRollingYearTwo
1599 Life Settlement Contracts, Investment Method, Premiums to be Paid in Year Five debit Amount of life insurance premiums to keep the life settlement contracts accounted for under the investment method in force anticipated to be paid in the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodPremiumsToBePaidInYearFive
1600 Life Settlement Contracts, Investment Method, Premiums to be Paid in Year Four debit Amount of life insurance premiums to keep the life settlement contracts accounted for under the investment method in force anticipated to be paid in the fourth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodPremiumsToBePaidInYearFour
1601 Life Settlement Contracts, Investment Method, Premiums to be Paid in Year Three debit Amount of life insurance premiums to keep the life settlement contracts accounted for under the investment method in force anticipated to be paid in the third fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodPremiumsToBePaidInYearThree
1602 Life Settlement Contracts, Investment Method, Premiums to be Paid in Year Two debit Amount of life insurance premiums to keep the life settlement contracts accounted for under the investment method in force anticipated to be paid in the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LifeSettlementContractsInvestmentMethodPremiumsToBePaidInYearTwo
1603 Limited Liability Company (LLC) Preferred Unit, Authorized N/A Maximum number of preferred units of ownership permitted to be issued of a limited liability company (LLC). LimitedLiabilityCompanyLLCPreferredUnitAuthorized
1604 Limited Liability Company (LLC) Preferred Unit, Issuance Value credit Stated value of preferred units of ownership issued by a limited liability company (LLC). LimitedLiabilityCompanyLLCPreferredUnitIssuanceValue
1605 Limited Liability Company (LLC) Preferred Unit, Issued N/A Number of preferred units issued of limited liability company (LLC). LimitedLiabilityCompanyLLCPreferredUnitIssued
1606 Limited Liability Company (LLC) Preferred Unit, Outstanding N/A Number of preferred units of ownership outstanding of a limited liability company (LLC). LimitedLiabilityCompanyLLCPreferredUnitOutstanding
1611 Loans and Leases Receivable, Allowance, Covered credit Amount of allowance for loan and lease losses covered by loss sharing agreements. LoansAndLeasesReceivableAllowanceCovered
1612 Loans and Leases Receivable, Gross, Carrying Amount, Covered debit Aggregate gross carrying amount of loans and leases receivable covered by loss sharing agreements. LoansAndLeasesReceivableGrossCarryingAmountCovered
1618 Loans to Finance Leveraged Buyout (Deprecated 2013-01-31) credit Proceeds from term loans used to finance a leveraged buyout transaction (excludes subordinated notes and shareholder loans). LoansToFinanceLeveragedBuyout
1619 Long-Duration Contracts, Assumptions by Product and Guarantee, Discount Rate N/A Percentage discount rate used to calculate present value of an expected stream of future payments, which is included in the calculation of the amount of the specified guaranteed benefit obligation as of the balance sheet date. LongDurationContractsAssumptionsByProductAndGuaranteeDiscountRate
1620 Long-Duration Contracts, Assumptions by Product and Guarantee, Discount Rate, High End (Deprecated 2015-01-31) N/A Percentage discount rate at the high end of a range of reasonable estimates used to calculate present value of an expected stream of future payments, which is included in the calculation of the amount of the specified guaranteed benefit obligation as of the balance sheet date. LongDurationContractsAssumptionsByProductAndGuaranteeDiscountRateHighEnd
1621 Long-Duration Contracts, Assumptions by Product and Guarantee, Discount Rate, Low End (Deprecated 2015-01-31) N/A Percentage discount rate at the low end of a range of reasonable estimates used to calculate present value of an expected stream of future payments, which is included in the calculation of the amount of the specified guaranteed benefit obligation as of the balance sheet date. LongDurationContractsAssumptionsByProductAndGuaranteeDiscountRateLowEnd
1622 Long-Duration Contracts, Assumptions by Product and Guarantee, Estimated Average Investment Yield N/A Estimated average rate of return on investments which is included in the calculation of the amount of the specified guaranteed benefit obligation as of the balance sheet date. LongDurationContractsAssumptionsByProductAndGuaranteeEstimatedAverageInvestmentYield
1623 Long-Duration Contracts, Assumptions by Product and Guarantee, Estimated Investment Yield, High End (Deprecated 2015-01-31) N/A Estimated rate of return on investments at the high end of a range of reasonable estimates which is included in the calculation of the amount of the specified guaranteed benefit obligation as of the balance sheet date. LongDurationContractsAssumptionsByProductAndGuaranteeEstimatedInvestmentYieldHighEnd
1624 Long-Duration Contracts, Assumptions by Product and Guarantee, Estimated Investment Yield, Low End (Deprecated 2015-01-31) N/A Estimated rate of return on investments at the low end of a range of reasonable estimates which is included in the calculation of the amount of the specified guaranteed benefit obligation as of the balance sheet date. LongDurationContractsAssumptionsByProductAndGuaranteeEstimatedInvestmentYieldLowEnd
1625 Long-Duration Contracts, Assumptions by Product and Guarantee, Lapse Rate N/A Anticipated rate of future terminations of contracts in force as of the balance sheet date, which is included in determining the amount of the specified guaranteed benefit obligation as of the balance sheet date. LongDurationContractsAssumptionsByProductAndGuaranteeLapseRate
1626 Long-Duration Contracts, Assumptions by Product and Guarantee, Lapse Rate, High End (Deprecated 2015-01-31) N/A Anticipated rate of future terminations of contracts in force as of the balance sheet date at the high end of the range of reasonable estimates, which is included in determining the amount of the specified guaranteed benefit obligation as of the balance sheet date. LongDurationContractsAssumptionsByProductAndGuaranteeLapseRateHighEnd
1627 Long-Duration Contracts, Assumptions by Product and Guarantee, Lapse Rate, Low End (Deprecated 2015-01-31) N/A Anticipated rate of future terminations of contracts in force as of the balance sheet date at the low end of the range of reasonable estimates, which is included in determining the amount of the specified guaranteed benefit obligation as of the balance sheet date. LongDurationContractsAssumptionsByProductAndGuaranteeLapseRateLowEnd
1628 Long-Duration Contracts, Assumptions by Product and Guarantee, Mortality Rate N/A Actuarially determined death rate of policyholders, which is included in determining the amount of the specified guaranteed benefit obligation as of the balance sheet date. LongDurationContractsAssumptionsByProductAndGuaranteeMortalityRate
1629 Long-Duration Contracts, Assumptions by Product and Guarantee, Mortality Rate, High End (Deprecated 2015-01-31) N/A Actuarially determined death rate of policyholders at the high end of the range of reasonable estimates, which is included in determining the amount of the specified guaranteed benefit obligation as of the balance sheet date. LongDurationContractsAssumptionsByProductAndGuaranteeMortalityRateHighEnd
1630 Long-Duration Contracts, Assumptions by Product and Guarantee, Mortality Rate, Low End (Deprecated 2015-01-31) N/A Actuarially determined death rate of policyholders at the low end of the range of reasonable estimates, which is included in determining the amount of the specified guaranteed benefit obligation as of the balance sheet date. LongDurationContractsAssumptionsByProductAndGuaranteeMortalityRateLowEnd
1631 Long-Duration Contracts, Assumptions by Product and Guarantee, Other Rate N/A Anticipated rate for an assumption not otherwise specified in the taxonomy, which is included in determining the amount of the specified guaranteed benefit obligation as of the balance sheet date. LongDurationContractsAssumptionsByProductAndGuaranteeOtherRate
1632 Long-Duration Contracts, Assumptions by Product and Guarantee, Volatility Rate N/A Percentage rate that is indicative of an expected degree of movement against a base line index, and which is included in determining the amount of the specified guaranteed benefit obligation as of the balance sheet date. LongDurationContractsAssumptionsByProductAndGuaranteeVolatilityRate
1633 Long-Duration Contracts, Assumptions by Product and Guarantee, Volatility Rate, High End (Deprecated 2015-01-31) N/A Percentage rate at the high end of the range of reasonable estimates that is indicative of an expected degree of movement against a base line index, and which is included in determining the amount of the specified guaranteed benefit obligation as of the balance sheet date. LongDurationContractsAssumptionsByProductAndGuaranteeVolatilityRateHighEnd
1634 Long-Duration Contracts, Assumptions by Product and Guarantee, Volatility Rate, Low End (Deprecated 2015-01-31) N/A Percentage rate at the low end of the range of reasonable estimates that is indicative of an expected degree of movement against a base line index, and which is included in determining the amount of the specified guaranteed benefit obligation as of the balance sheet date. LongDurationContractsAssumptionsByProductAndGuaranteeVolatilityRateLowEnd
1635 Long-term Contract for Purchase of Electric Power, Amount of Long-term Debt or Lease Obligation Outstanding credit Under long-term contracts with public utility districts, cooperatives or other organizations, a utility company receives a portion of the output of a production plant constructed and financed by the district or cooperative. The utility has only a nominal or no investment at all in the plant but pays a proportionate part of the plant’s costs, including debt service. LongTermContractForPurchaseOfElectricPowerAmountOfLongTermDebtOrLeaseObligationOutstanding
1636 Long-term Contract for Purchase of Electric Power, Annual Minimum Debt Service Payment Required debit Under long-term contracts with public utility districts, cooperatives or other organizations, a utility company receives a portion of the output of a production plant constructed and financed by the district or cooperative. The utility has only a nominal or no investment at all in the plant but pays a proportionate part of the plant’s costs, including debt service. If the utility is obligated to pay certain minimum amounts which cover debt service requirements whether or not the plant is operating, the amount can be disclosed here. LongTermContractForPurchaseOfElectricPowerAnnualMinimumDebtServicePaymentRequired
1637 Long-term Contract for Purchase of Electric Power, Estimated Annual Cost debit Estimated annual cost to purchase electricity under a long-term contract from a production plant constructed and financed by a public utility district, cooperative, or other organization. LongTermContractForPurchaseOfElectricPowerEstimatedAnnualCost
1638 Long-term Contract for Purchase of Electric Power, Interest Included in Contract Charges debit The allocable portion of interest included in charges under a long-term contract to purchase electric power. LongTermContractForPurchaseOfElectricPowerInterestIncludedInContractCharges
1639 Long-term Contract for Purchase of Electric Power, Share of Plant Output Being Purchased N/A Share of plant output being purchased under a long-term contract to purchase electricity from a production plant constructed and financed by a public utility district, cooperative, or other organization. LongTermContractForPurchaseOfElectricPowerShareOfPlantOutputBeingPurchased
1640 Long-term Debt and Capital Lease Obligations, Including Current Maturities credit Amount of long-term debt and capital lease obligations including current maturities. LongTermDebtAndCapitalLeaseObligationsIncludingCurrentMaturities
1641 Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal after Year Five credit Principal amount of long-term debt and capital lease obligation maturing after the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LongTermDebtAndCapitalLeaseObligationsMaturitiesRepaymentsOfPrincipalAfterYearFive
1642 Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Five credit Principal amount of long-term debt and capital lease obligation maturing in the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LongTermDebtAndCapitalLeaseObligationsMaturitiesRepaymentsOfPrincipalInYearFive
1643 Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Four credit Principal amount of long-term debt and capital lease obligation maturing in the fourth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LongTermDebtAndCapitalLeaseObligationsMaturitiesRepaymentsOfPrincipalInYearFour
1644 Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Years Four and Five credit Principal amount of long-term debt and capital lease obligation maturing in the fourth and fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LongtermDebtAndCapitalLeaseObligationsMaturitiesRepaymentsOfPrincipalInYearsFourAndFive
1645 Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Years Two and Three credit Principal amount of long-term debt and capital lease obligation maturing in the second and third fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LongTermDebtAndCapitalLeaseObligationsMaturitiesRepaymentsOfPrincipalInYearsTwoAndThree
1646 Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Three credit Principal amount of long-term debt and capital lease obligation maturing in the third fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LongTermDebtAndCapitalLeaseObligationsMaturitiesRepaymentsOfPrincipalInYearThree
1647 Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Two credit Principal amount of long-term debt and capital lease obligation maturing in the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LongTermDebtAndCapitalLeaseObligationsMaturitiesRepaymentsOfPrincipalInYearTwo
1648 Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal Remainder of Fiscal Year credit Amount of long-term debt and capital lease obligation maturing in the remainder of the fiscal year following the latest fiscal year ended. LongTermDebtAndCapitalLeaseObligationsMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear
1649 Long-term Debt and Capital Lease Obligations, Repayments of Principal in Next Twelve Months credit Principal amount of long-term debt and capital lease obligation maturing in the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LongTermDebtAndCapitalLeaseObligationsRepaymentsOfPrincipalInNextTwelveMonths
1650 Long-term Debt, Components, Bonds Payable (Deprecated 2009-01-31) credit Carrying amount of bonds payable as of the balance sheet date, including the current portion, which originally required full repayment more than twelve months after issuance or greater than the normal operating cycle of the company. LongTermDebtComponentsBondsPayable
1651 Long-term Debt, Components, Bonds Payable, Current (Deprecated 2009-01-31) credit Current portion of carrying amount of bonds payable as of the balance sheet date (excluding noncurrent portions). LongTermDebtComponentsBondsPayableCurrent
1652 Long-term Debt, Components, Bonds Payable, Noncurrent (Deprecated 2009-01-31) credit Carrying amount of bonds payable as of the balance sheet date, net of the amount due in the next twelve months or greater than the normal operating cycle of the company. LongTermDebtComponentsBondsPayableNoncurrent
1653 Long-term Debt, Components, Commercial Loans (Deprecated 2009-01-31) credit Carrying amount of commercial loans, excluding mortgages and lease obligations, as of the balance sheet date, including the current portion, which originally required full repayment more than twelve months after issuance or greater than the normal operating cycle of the company. LongTermDebtComponentsCommercialLoans
1654 Long-term Debt, Components, Commercial Loans, Current (Deprecated 2009-01-31) credit Current portion of carrying amount of commercial loans as of the balance sheet date (excluding noncurrent portions) excluding mortgage loans. LongTermDebtComponentsCommercialLoansCurrent
1655 Long-term Debt, Components, Commercial Loans, Noncurrent (Deprecated 2009-01-31) credit Carrying amount of commercial loans as of the balance sheet date excluding mortgage loans and net of the amount due in the next twelve months or greater than the normal operating cycle of the company. LongTermDebtComponentsCommercialLoansNoncurrent
1656 Long-term Debt, Components, Convertible Debt (Deprecated 2009-01-31) credit Carrying amount of convertible debt as of the balance sheet date, including the current portion, which originally required full repayment more than twelve months after issuance or greater than the normal operating cycle of the company. LongTermDebtComponentsConvertibleDebt
1657 Long-term Debt, Components, Credit Facilities (Deprecated 2009-01-31) credit Amounts outstanding under credit facilities (lines of credit and letters of credit) classified as long-term debt as of the balance sheet date (including both current and noncurrent portions). LongTermDebtComponentsCreditFacilities
1658 Long-term Debt, Components, Credit Facilities, Current (Deprecated 2009-01-31) credit Current portion of amount outstanding under credit facilities (lines of credit and letters of credit) as of the balance sheet date (excluding noncurrent portions). LongTermDebtComponentsCreditFacilitiesCurrent
1659 Long-term Debt, Components, Credit Facilities, Noncurrent (Deprecated 2009-01-31) credit Carrying amount of amounts outstanding under credit facilities (lines of credit and letters of credit) as of the balance sheet date, net of the amount due in the next twelve months or greater than the normal operating cycle of the company. LongTermDebtComponentsCreditFacilitiesNoncurrent
1660 Long-term Debt, Components, Mortgage Loans (Deprecated 2009-01-31) credit Carrying amount of mortgage loans as of the balance sheet date, including the current portion, which originally required full repayment more than twelve months after issuance or greater than the normal operating cycle of the company. LongTermDebtComponentsMortgageLoans
1661 Long-term Debt, Components, Mortgage Loans, Current (Deprecated 2009-01-31) credit Current portion of carrying amount of mortgage loans as of the balance sheet date (excluding noncurrent portions). LongTermDebtComponentsMortgageLoansCurrent
1662 Long-term Debt, Components, Mortgage Loans, Noncurrent (Deprecated 2009-01-31) credit Carrying amount of mortgage loans as of the balance sheet date, net of the amount due in the next twelve months or greater than the normal operating cycle of the company. LongTermDebtComponentsMortgageLoansNoncurrent
1663 Long-term Notes Payable, Current and Noncurrent (Deprecated 2009-01-31) 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. LongTermDebtComponentsNotesPayable
1664 Long-term Debt, Components, Other Debt (Deprecated 2009-01-31) credit Carrying amount of other forms of debt classified as long-term as of the balance sheet date (including both current and noncurrent portions). LongTermDebtComponentsOtherDebt
1665 Long-term Debt, Maturities, Repayments of Principal in Next Rolling Twelve Months credit Amount of long-term debt payable, sinking fund requirements, and other securities issued that are redeemable by holder at fixed or determinable prices and dates 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. LongTermDebtMaturitiesRepaymentsOfPrincipalInNextRollingTwelveMonths
1666 Long-term Debt, Maturities, Repayments of Principal in Rolling after Year Five credit Amount of long-term debt payable, sinking fund requirements, and other securities issued that are redeemable by holder at fixed or determinable prices and dates maturing after the 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. LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive
1667 Long-term Debt, Maturities, Repayments of Principal in Rolling Year Five credit Amount of long-term debt payable, sinking fund requirements, and other securities issued that are redeemable by holder at fixed or determinable prices and dates maturing in the 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. LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFive
1668 Long-term Debt, Maturities, Repayments of Principal in Rolling Year Four credit Amount of long-term debt payable, sinking fund requirements, and other securities issued that are redeemable by holder at fixed or determinable prices and dates maturing in the fourth 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. LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFour
1669 Long-term Debt, Maturities, Repayments of Principal in Rolling Year Four and Five credit Amount of long-term debt payable, sinking fund requirements, and other securities issued that are redeemable by holder at fixed or determinable prices and dates maturing in the fourth and 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. LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearFourAndFive
1670 Long-term Debt, Maturities, Repayments of Principal in Rolling Year Three credit Amount of long-term debt payable, sinking fund requirements, and other securities issued that are redeemable by holder at fixed or determinable prices and dates maturing in the third 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. LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearThree
1671 Long-term Debt, Maturities, Repayments of Principal in Rolling Year Two credit Amount of long-term debt payable, sinking fund requirements, and other securities issued that are redeemable by holder at fixed or determinable prices and dates maturing in the second 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. LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearTwo
1672 Long-term Debt, Maturities, Repayments of Principal in Rolling Year Two and Three credit Amount of long-term debt payable, sinking fund requirements, and other securities issued that are redeemable by holder at fixed or determinable prices and dates maturing in the second and third 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. LongTermDebtMaturitiesRepaymentsOfPrincipalInRollingYearTwoAndThree
1674 Long-term Debt of Registrant, Maturities, Repayments of Principal in Next Rolling Twelve Months (Deprecated 2014-01-31) credit Amount of long-term debt of the registrant maturing in the next rolling twelve months following the latest balance sheet presented. LongTermDebtOfRegistrantMaturitiesRepaymentsOfPrincipalInNextRollingTwelveMonths
1675 Long-term Debt of Registrant, Maturities, Repayments of Principal in Remainder of Fiscal Year (Deprecated 2014-01-31) credit Amount of long-term debt of the registrant maturing in the remainder of the fiscal year following the latest fiscal year ended. LongTermDebtOfRegistrantMaturitiesRepaymentsOfPrincipalInRemainderOfFiscalYear
1676 Long-term Debt of Registrant, Maturities, Repayments of Principal in Rolling after Year Five (Deprecated 2014-01-31) credit Amount of long-term debt of the registrant maturing after the fifth rolling twelve months following the latest balance sheet presented. LongTermDebtOfRegistrantMaturitiesRepaymentsOfPrincipalInRollingAfterYearFive
1677 Long-term Debt of Registrant, Maturities, Repayments of Principal in Rolling Year Five (Deprecated 2014-01-31) credit Amount of long-term debt of the registrant maturing in the fifth rolling twelve months following the latest balance sheet presented. LongTermDebtOfRegistrantMaturitiesRepaymentsOfPrincipalInRollingYearFive
1678 Long-term Debt of Registrant, Maturities, Repayments of Principal in Rolling Year Four (Deprecated 2014-01-31) credit Amount of long-term debt of the registrant maturing in the fourth rolling twelve months following the latest balance sheet presented. LongTermDebtOfRegistrantMaturitiesRepaymentsOfPrincipalInRollingYearFour
1679 Long-term Debt of Registrant, Maturities, Repayments of Principal in Rolling Year Three (Deprecated 2014-01-31) credit Amount of long-term debt of the registrant maturing in the third rolling twelve months following the latest balance sheet presented. LongTermDebtOfRegistrantMaturitiesRepaymentsOfPrincipalInRollingYearThree
1680 Long-term Debt of Registrant, Maturities, Repayments of Principal in Rolling Year Two (Deprecated 2014-01-31) credit Amount of long-term debt of the registrant maturing in the second rolling twelve months following the latest balance sheet presented. LongTermDebtOfRegistrantMaturitiesRepaymentsOfPrincipalInRollingYearTwo
1681 Long-term Purchase Commitment, Minimum Energy Volume Required N/A Energy volume that must be purchased within the specified time period of the agreement to avoid penalties or unfavorable effects on pricing, among other adverse consequences. LongTermPurchaseCommitmentMinimumEnergyVolumeRequired
1682 Long-term Purchase Commitment, Minimum Mass Required N/A Mass of goods that must be purchased within the specified time period of the agreement to avoid penalties or unfavorable effects on pricing, among other adverse consequences. LongTermPurchaseCommitmentMinimumMassRequired
1683 Long-term Purchase Commitment, Minimum Volume Required N/A Volume that must be purchased within the specified time period of the agreement to avoid penalties or unfavorable effects on pricing, among other adverse consequences. LongTermPurchaseCommitmentMinimumVolumeRequired
1685 Loss Contingency Accrual, Product Liability, after Rolling Year Five credit Undiscounted amount of the accrual for damages arising from third-party use of the entity’s product or process expected to be paid after the 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. LossContingencyAccrualProductLiabilityDueAfterRollingYearFive
1686 Loss Contingency Accrual, Product Liability, Next Rolling Twelve Months credit Undiscounted amount of the accrual for damages arising from third-party use of the entity’s product or process expected to be paid 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. LossContingencyAccrualProductLiabilityDueInNextRollingTwelveMonths
1687 Loss Contingency Accrual, Product Liability, Remainder of Fiscal Year credit Undiscounted amount of the accrual for damages arising from third-party use of the entity’s product or process expected to be paid in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. LossContingencyAccrualProductLiabilityDueInRemainderOfFiscalYear
1688 Loss Contingency Accrual, Product Liability, Rolling Year Five credit Undiscounted amount of the accrual for damages arising from third-party use of the entity’s product or process expected to be paid in the 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. LossContingencyAccrualProductLiabilityDueInRollingYearFive
1689 Loss Contingency Accrual, Product Liability, Rolling Year Four credit Undiscounted amount of the accrual for damages arising from third-party use of the entity’s product or process expected to be paid in the fourth 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. LossContingencyAccrualProductLiabilityDueInRollingYearFour
1690 Loss Contingency Accrual, Product Liability, Rolling Year Three credit Undiscounted amount of the accrual for damages arising from third-party use of the entity’s product or process expected to be paid in the third 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. LossContingencyAccrualProductLiabilityDueInRollingYearThree
1691 Loss Contingency Accrual, Product Liability, Rolling Year Two credit Undiscounted amount of the accrual for damages arising from third-party use of the entity’s product or process expected to be paid in the second 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. LossContingencyAccrualProductLiabilityDueInRollingYearTwo
1692 Loss Contingency, Claims Dismissed, Number N/A Number of claims dismissed. LossContingencyClaimsDismissedNumber
1693 Loss Contingency, Claims Settled, Number N/A Number of claims settled. LossContingencyClaimsSettledNumber
1694 Loss Contingency, Damages Paid, Value credit Amount of damages paid to the plaintiff in the legal matter. LossContingencyDamagesPaidValue
1695 Loss Contingency, Number of Defendants N/A Number of defendants named in a legal action. LossContingencyNumberOfDefendants
1696 Loss Contingency, Number of Plaintiffs N/A Number of plaintiffs that have filed claims pertaining to a loss contingency. LossContingencyNumberOfPlaintiffs
1697 Loss Contingency, Patents Allegedly Infringed, Number N/A Number of another entity’s patents that the entity has allegedly infringed. LossContingencyPatentsAllegedlyInfringedNumber
1698 Loss Contingency, Patents Found Infringed, Number N/A Number of another entity’s patents that the entity was found to have infringed. LossContingencyPatentsFoundInfringedNumber
1699 Loss Contingency, Patents Found Not Infringed, Number N/A Number of another entity’s patents that the entity was found not to have infringed. LossContingencyPatentsFoundNotInfringedNumber
1704 Loss Contingency, Settlement Agreement, Consideration (Deprecated 2013-01-31) credit Amount of consideration the entity has agreed to pay to settle a legal matter. LossContingencySettlementAgreementConsideration1
1707 Malpractice Insurance, Annual Coverage Limit debit Annual coverage limit provided by the insurance arrangement for malpractice claims. MalpracticeInsuranceAnnualCoverageLimit
1708 Malpractice Insurance, Coverage Floor debit Amount at the low end of the range in which the insurance begins to cover losses and costs associated with malpractice claims. MalpracticeInsuranceCoverageFloor
1709 Malpractice Insurance, Deductible (Deprecated 2013-01-31) debit Amount of risk retained by the entity before the insurance arrangement begins to provide coverage. MalpracticeInsuranceDeductible
1711 Malpractice Insurance, Maximum Coverage Per Incident debit Maximum coverage per malpractice claim provided by the insurance arrangement. MalpracticeInsuranceMaximumCoveragePerIncident
1712 Malpractice Insurance, Percentage of Ownership in Captive Insurer N/A State the entity’s ownership interest in the captive insurer. MalpracticeInsurancePercentageOfOwnershipInCaptiveInsurer
1713 Malpractice Insurance, Percentage of Premiums Paid to Captive Insurer N/A Amount of the premiums paid by the entity to a partially-owned captive insurer. Express as a percentage of total premiums received by the captive insurer from all sources. MalpracticeInsurancePercentageOfPremiumsPaidToCaptiveInsurer
1714 Malpractice Loss Contingency, Accrual Not Recognized, Estimate of Possible Loss credit Amount of estimated possible loss for a loss contingency for malpractice claims that is reasonably possible to occur but does not meet the loss recognition criteria. MalpracticeLossContingencyAccrualNotRecognizedEstimateOfPossibleLoss
1715 Malpractice Loss Contingency, Settlement of Claims (Deprecated 2013-01-31) debit Amounts paid during an accounting period for malpractice claims, including costs associated with litigation or claims settlements. MalpracticeLossContingencySettlementOfClaims
1716 Management Fee, Amount Paid (Deprecated 2013-01-31) debit Amount paid to managing member or general partner for management of the day-to-day business functions of the limited liability company (LLC) or limited partnership (LP). ManagementFeeAmountPaid
1719 Market Data Revenue credit Amount of revenue from market data services, including, but not limited to, information about current quotes and most recent prices for a specific security. MarketDataRevenue
1720 Maximum Future Earnings from Closed Block Assets and Liabilities (Deprecated 2011-01-31) credit The carrying amount of closed block liabilities in excess of the carrying amount of closed block assets at the date of demutualization (adjusted to eliminate the impact of related amounts in accumulated other comprehensive income). MaximumFutureEarningsFromClosedBlockAssetsAndLiabilities
1722 Merchant Discount Fees credit Amount of earnings on fees charged to merchants for the cardholder’s use of a credit card. Excludes interest income earned on credit card balances, transactions and credit card services including late, over limit, and annual fees. MerchantDiscountFees
1723 Minimum Lease Payments, Sale Leaseback Transactions, Due in Rolling after Year Five credit Amount of minimum lease payments for sale-leaseback transactions accounted for using the deposit method or as a financing due after the 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. MinimumLeasePaymentsSaleLeasebackTransactionsDueInRollingAfterYearFive
1724 Minimum Lease Payments, Sale Leaseback Transactions, Due in Rolling Year Five credit Amount of minimum lease payments for sale-leaseback transactions accounted for using the deposit method or as a financing due in the 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. MinimumLeasePaymentsSaleLeasebackTransactionsDueInRollingYearFive
1725 Minimum Lease Payments, Sale Leaseback Transactions, Due in Rolling Year Four credit Amount of minimum lease payments for sale-leaseback transactions accounted for using the deposit method or as a financing due in the fourth 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. MinimumLeasePaymentsSaleLeasebackTransactionsDueInRollingYearFour
1726 Minimum Lease Payments, Sale Leaseback Transactions, Due in Rolling Year Three credit Amount of minimum lease payments for sale-leaseback transactions accounted for using the deposit method or as a financing due in the third 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. MinimumLeasePaymentsSaleLeasebackTransactionsDueInRollingYearThree
1727 Minimum Lease Payments, Sale Leaseback Transactions, Due in Rolling Year Two credit Amount of minimum lease payments for sale-leaseback transactions accounted for using the deposit method or as a financing due in the second 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. MinimumLeasePaymentsSaleLeasebackTransactionsDueInRollingYearTwo
1728 Minimum Lease Payments, Sale Leaseback Transactions, Next Rolling Twelve Months credit Amount of minimum lease payments for sale-leaseback transactions accounted for using the deposit method or as a financing due 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. MinimumLeasePaymentsSaleLeasebackTransactionsNextRollingTwelveMonths
1730 Minimum Net Capital Required (Deprecated 2012-01-31) debit Total minimum net capital required to be maintained to engage in securities transactions. MinimumNetCapitalRequired
1731 Minimum Net Capital Required credit Amount of minimum net capital required to be maintained to engage in securities transactions. MinimumNetCapitalRequired1
1732 Minimum Net Capital Required for Broker-Dealer Subsidiary (Deprecated 2012-01-31) debit The minimum amount of net capital required to be maintained by the company’s broker-dealer subsidiary to engage in securities transactions. MinimumNetCapitalRequiredForBrokerDealerSubsidiary
1734 Minimum Net Capital Required for Entity (Deprecated 2012-01-31) debit The minimum amount of net capital required to be maintained by the entity to engage in securities transactions. MinimumNetCapitalRequiredForEntity
1735 Minimum Net Capital Required for Entity credit Minimum amount of net capital required to be maintained by the entity to engage in securities transactions. MinimumNetCapitalRequiredForEntity1
1737 Minimum Remaining Terms of Leases and Concessions on Undeveloped Acreage (Deprecated 2012-01-31) N/A Information about the leases or concessions that will expire on undeveloped acreage controlled by the enterprise. MinimumRemainingTermsOfLeasesAndConcessionsOnUndevelopedAcreage
1738 Minimum Rents (Deprecated 2011-01-31) credit This element represents the minimum amount of rents earned during the period from lessees based on the terms of contractual arrangements. MinimumRents
1741 Mortgage Loans on Real Estate, Delinquent Principal or Interest, Acquired from Affiliates debit Amount of principal due on loans that have been delinquent, which may exclude loans having interest delinquent for three months or less, as of the balance sheet date that were acquired from controlled and other affiliates. MortgageLoansOnRealEstateDelinquentPrincipalOrInterestAcquiredFromAffiliates
1742 Mortgage Loans on Real Estate, Face Amount of Mortgages debit Amount of the contractual principal due at the origination of the mortgage loan (face amount). MortgageLoansOnRealEstateFaceAmountOfMortgages
1744 Mortgage Loans on Real Estate, Federal Income Tax Basis debit Amount of the federal income tax basis of mortgage loans on real estate. MortgageLoansOnRealEstateFederalIncomeTaxBasis1
1745 Mortgage Loans on Real Estate, Interest Rate N/A The stated interest rate on the mortgage loan receivable or the weighted average interest rate on a group of loans. MortgageLoansOnRealEstateInterestRate
1746 Mortgage Loans on Real Estate, Maximum Interest Rate in Range N/A The highest stated interest rate within the mortgage loans included in the loan grouping. MortgageLoansOnRealEstateMaximumInterestRateInRange
1748 Mortgage Loans on Real Estate, Number of Loans N/A Indicates the number of mortgages under each classification. MortgageLoansOnRealEstateNumberOfLoans
1749 Mortgage Loans on Real Estate, Periodic Payment Terms, Balloon Payment Amount (Deprecated 2013-01-31) credit The required large, lump sum payment amount on final maturity date. MortgageLoansOnRealEstatePeriodicPaymentTermsBalloonPaymentAmount
1751 Mortgage Loans on Real Estate, Principal Amount of Delinquent Loans debit Amount of principal due on loans that have been delinquent, which may exclude loans having interest delinquent for three months or less, as of the balance sheet date. MortgageLoansOnRealEstatePrincipalAmountOfDelinquentLoans
1752 Mortgage Loans on Real Estate, Prior Liens (Deprecated 2013-01-31) debit Amount of any prior liens on the real estate that secures the mortgage loan. MortgageLoansOnRealEstatePriorLiens
1753 Mortgage Loans on Real Estate, Prior Liens credit Amount of prior lien on the real estate that secures the mortgage loan. MortgageLoansOnRealEstatePriorLiens1
1754 Mortgage Loans on Real Estate, Renewed and Extended, Amount (Deprecated 2013-01-31) debit Carrying amount of mortgage loans on real estate that were renewed or extended. MortgageLoansOnRealEstateRenewedAndExtendedAmount
1755 Mortgage Loans on Real Estate, Renewed and Extended, Amount debit Amount of mortgage loan on real estate that was renewed or extended. MortgageLoansOnRealEstateRenewedAndExtendedAmount1
1758 Multiemployer Plans, Accumulated Benefit Obligation credit Amount of accumulated benefit obligation attributable to the pension or postretirement benefit plan to which two or more unrelated employers contribute where assets contributed by one participating employer may be used to provide benefits to employees of other participating employers. MultiemployerPlansAccumulatedBenefitObligation
1759 Multiemployer Plans, Collective-Bargaining Arrangement, Percentage of Contributions N/A Percentage of contributions required by a collective bargaining arrangement to contributions required by all collective bargaining arrangements related to a pension or postretirement benefit plan to which two or more unrelated employers contribute where assets contributed by one participating employer may be used to provide benefits to employees of other participating employers. MultiemployerPlansCollectiveBargainingArrangementPercentageOfContributions
1760 Multiemployer Plans, Collective-Bargaining Arrangement, Percentage of Employer’s Contributions N/A Percentage of contributions required by a collective bargaining arrangement to all contributions required of an employer related to a pension or postretirement benefit plan to which two or more unrelated employers contribute where assets contributed by one participating employer may be used to provide benefits to employees of other participating employers. MultiemployerPlansCollectiveBargainingArrangementPercentageOfEmployersContributions
1761 Multiemployer Plans, Collective-Bargaining Arrangement, Percentage of Employer’s Participants N/A Percentage of employee participants subject to a collective bargaining arrangement to all of the employer’s participants in a pension or postretirement benefit plan to which two or more unrelated employers contribute where assets contributed by one participating employer may be used to provide benefits to employees of other participating employers. MultiemployerPlansCollectiveBargainingArrangementPercentageOfEmployersParticipants
1762 Multiemployer Plans, Collective-Bargaining Arrangement, Percentage of Participants N/A Percentage of employee participants subject to a collective bargaining arrangement to all participants in a pension or postretirement benefit plan to which two or more unrelated employers contribute where assets contributed by one participating employer may be used to provide benefits to employees of other participating employers. MultiemployerPlansCollectiveBargainingArrangementPercentageOfParticipants
1764 Multiemployer Plans, Plan Assets debit Amount of plan assets attributable to the pension or postretirement benefit plan to which two or more unrelated employers contribute where assets contributed by one participating employer may be used to provide benefits to employees of other participating employers. MultiemployerPlansPlanAssets
1765 Multiemployer Plans, Plan Contributions debit Amount of contributions made to the multiemployer plan by all employers who participate in the plan. A multiemployer plan is a pension or postretirement benefit plan to which two or more unrelated employers contribute where assets contributed by one participating employer may be used to provide benefits to employees of other participating employers. MultiemployerPlansPlanContributions
1767 Net Amount at Risk by Product and Guarantee, General Account Value credit Value of the general accounts corresponding to the specified product, guarantee type and subset of the guarantee. NetAmountAtRiskByProductAndGuaranteeGeneralAccountValue
1768 Net Amount at Risk by Product and Guarantee, Net Amount at Risk credit Net amount at risk, representing the guaranteed benefit in excess of the current account balance corresponding to the specified product, guarantee type and subset of the guarantee. NetAmountAtRiskByProductAndGuaranteeNetAmountAtRisk
1769 Net Amount at Risk by Product and Guarantee, Net Amount at Risk at Annuitization (Deprecated 2015-01-31) credit Net amount at risk, representing the guaranteed benefit in excess of the current account balance corresponding to the specified product, guarantee type and subset of the guarantee. NetAmountAtRiskByProductAndGuaranteeNetAmountAtRiskAtAnnuitization
1770 Net Amount at Risk by Product and Guarantee, Net Amount at Risk in Event of Death (Deprecated 2015-01-31) credit The portion of the specified guaranteed benefit amount in excess of the sum of the current account balance amounts assuming death of the insureds, corresponding to the specified guarantee or subset of the guarantee. NetAmountAtRiskByProductAndGuaranteeNetAmountAtRiskInEventOfDeath
1772 Net Amount at Risk by Product and Guarantee, Separate Account Value at Annuitization (Deprecated 2015-01-31) credit Estimated value of the separate accounts as of the date benefit payments are to commence. NetAmountAtRiskByProductAndGuaranteeSeparateAccountValueAtAnnuitization
1773 Net Amount at Risk by Product and Guarantee, Separate Account Value in Event of Death (Deprecated 2015-01-31) credit Value of the separate accounts assuming death of the insured, corresponding to the specified product, guarantee type and subset of the guarantee. NetAmountAtRiskByProductAndGuaranteeSeparateAccountValueInEventOfDeath
1774 Net Amount at Risk by Product and Guarantee, Weighted Average Attained Age (Deprecated 2012-01-31) N/A Weighted average attained age of all policyholders or contract holders in the specified guarantee type and subset of guarantee class. NetAmountAtRiskByProductAndGuaranteeWeightedAverageAttainedAge
1775 Net Amount at Risk by Product and Guarantee, Weighted Average Period Remaining (Deprecated 2012-01-31) N/A Weighted average amount of time in years until annuitization or benefit payment is expected to occur. NetAmountAtRiskByProductAndGuaranteeWeightedAveragePeriodRemaining
1776 Net Credit Losses During Period on Loans Managed or Securitized or Asset-backed Financing Arrangement (Deprecated 2013-01-31) credit This is the sum of charge-offs (credit losses) on loans managed or securitized during the period. NetCreditLossesDuringPeriodOnLoansManagedOrSecuritized
1779 Noncash Commission and Closing Costs debit The expense related to real estate commissions and closing costs that are not paid in cash. Is an adjustment to net income when calculating cash provided by or used in operations using the indirect method. NoncashCommissionAndClosingCosts
1789 Nonfinancial Liabilities Fair Value Disclosure credit Fair value of obligations not classified as financial liabilities. Includes, but is not limited to, accounts payable and accrued liabilities, commitments, obligations, and other liabilities. NonfinancialLiabilitiesFairValueDisclosure
1790 Noninterest-bearing Domestic Deposit, Other credit Amount of other noninterest-bearing domestic deposit liabilities. NoninterestbearingDomesticDepositOther
1796 Noninterest Expense Printing and Fulfillment debit Amounts expended for printing of marketing and compliance communications and fulfillment services. NoninterestExpensePrintingAndFulfillment
1801 Non-Recourse Debt credit Amount of debt for which creditor does not have general recourse to the debtor but rather has recourse only to the property used for collateral in the transaction or other specific property. NonRecourseDebt
1802 Notes Payable, Related Parties, Current (Deprecated 2009-01-31) credit The amount for notes payable (written promise to pay), due to related parties. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). NotesPayableRelatedPartiesCurrent
1803 Notes Receivable by Owner to Limited Liability Company (LLC) debit Amount of an agreement for an unconditional promise by an owner to pay limited liability company (LLC) a definite sum of money at a future date. NotesReceivableByOwnerToLimitedLiabilityCompanyLLC
1804 Notional Amount of Foreign Currency Derivatives (Deprecated 2013-01-31) debit Aggregate notional amount of foreign currency exchange rate derivatives. Notional amount refers to the number of currency units specified in the foreign currency derivative contract. NotionalAmountOfForeignCurrencyDerivatives
1805 Notional Amount of Foreign Currency Derivative Sale Contracts (Deprecated 2013-01-31) debit Aggregate notional amount of foreign currency derivatives to sell a foreign currency. Notional amount refers to the number of currency units specified in the foreign currency derivative contract. NotionalAmountOfForeignCurrencyDerivativeSaleContracts
1807 Number of Aircraft Operated N/A Number of aircraft operated by the carrier. NumberOfAircraftOperated
1808 Number of Operating Segments N/A Number of operating segments. An operating segment is a component of an enterprise: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same enterprise), (b) whose operating results are regularly reviewed by the enterprise’s chief operating decision maker to make decisions about resources to be allocated to the segment and assess its performance, and (c) for which discrete financial information is available. An operating segment may engage in business activities for which it has yet to earn revenues, for example, start-up operations may be operating segments before earning revenues. NumberOfOperatingSegments
1809 Number of Properties Subject to Ground Leases N/A Number of separate real estate development properties located on land subject to ground leases. NumberOfPropertiesSubjectToGroundLeases
1810 Number of Reportable Segments N/A Number of segments reported by the entity. A reportable segment is a component of an entity for which there is an accounting requirement to report separate financial information on that component in the entity’s financial statements. NumberOfReportableSegments
1811 Number of Reporting Units N/A Number of reporting units tested for impairment of goodwill. A reporting unit is an operating segment or one level below an operating segment. NumberOfReportingUnits
1812 Obligation with Joint and Several Liability Arrangement, Amount Outstanding credit Amount outstanding, before the effects of recovery, of obligation under the joint and several liability arrangement. ObligationWithJointAndSeveralLiabilityArrangementAmountOutstanding
1813 Obligation with Joint and Several Liability Arrangement, Amount Receivable debit Amount of receivable from other entities recognized in the balance sheet resulting from the joint and several liability arrangement. ObligationWithJointAndSeveralLiabilityArrangementAmountReceivable
1814 Obligation with Joint and Several Liability Arrangement, Amount Recognized credit Amount of joint and several liability recognized in the balance sheet. ObligationWithJointAndSeveralLiabilityArrangementAmountRecognized
1816 Oil and Gas Delivery Commitments and Contracts, Available Amounts to be Received N/A Total available amounts expected to be received from each oil producing property. OilAndGasDeliveryCommitmentsAndContractsAvailableAmountsToBeReceived
1817 Oil and Gas Delivery Commitments and Contracts, Daily Production N/A Amount of daily production of the applicable energy source. OilAndGasDeliveryCommitmentsAndContractsDailyProduction
1818 Oil and Gas Delivery Commitments and Contracts, Fixed Price N/A The delivery price committed to in the contract. OilAndGasDeliveryCommitmentsAndContractsFixedPrice
1819 Oil and Gas Delivery Commitments and Contracts, Remaining Contractual Volume N/A Total amount of product committed to be supplied under existing contracts or agreements. OilAndGasDeliveryCommitmentsAndContractsRemainingContractualVolume
1820 Oil and Gas Delivery Commitments and Contracts, Reserves or Supplies Subject to Priorities or Curtailments N/A Significant oil and gas supplies subject to priorities or curtailments which may affect quantities delivered to certain classes of customers, such as customers receiving services under low priority and interruptible contracts. OilAndGasDeliveryCommitmentsAndContractsReservesOrSuppliesSubjectToPrioritiesOrCurtailments
1821 Oil and Gas Delivery Commitments and Contracts, Significant Supplies Dedicated or Contracted to Entity N/A Significant oil and gas supplies dedicated or contracted to the enterprise that can be used to fulfill existing contracts or agreements. OilAndGasDeliveryCommitmentsAndContractsSignificantSuppliesDedicatedOrContractedToEntity
1823 Oil and Gas Quantities Received under Long-term Supply Agreements with Governments or Authorities N/A The net quantity of oil and/or gas received under long-term supply, purchase, or similar agreements and contracts, including such agreements with governments or authorities, as of the end of the period if the enterprise participates in the operation of the properties in which the oil or gas is located or otherwise serves as the “producer” of those reserves, as opposed, for example, to being an independent purchaser, broker, dealer or importer. OilAndGasQuantitiesReceivedUnderLongTermSupplyAgreementsWithGovernmentsOrAuthorities
1824 Oil and Gas Sales Payable (Deprecated 2009-01-31) credit Carrying value as of the balance sheet date of obligations incurred and payable to third parties for oil and gas that has been sold but not delivered. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). OilAndGasSalesPayable
1825 Open Option Contracts Written, Exercise Price N/A The exercise price of the open option contracts written on the investment. OpenOptionContractsWrittenExercisePrice
1826 Open Option Contracts Written, Number of Contracts N/A The number of contracts written for the open option contracts written on the investment. OpenOptionContractsWrittenNumberOfContracts
1827 Open Option Contracts Written, Number of Shares N/A The number of shares for the open option contracts written on the investment. OpenOptionContractsWrittenNumberOfShares
1828 Open Option Contracts Written, Premiums credit Represents the premiums earned on the open option contracts held by the fund.  This item is not required to be disclosed in Regulation S-X but is commonly reported by some funds. OpenOptionContractsWrittenPremiums
1829 Operating Leases, Future Minimum Payments, Due in Four and Five Years credit Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the fourth and fifth fiscal years following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. OperatingLeasesFutureMinimumPaymentsDueInFourAndFiveYears
1830 Operating Leases, Future Minimum Payments, Due in Rolling after Year Five credit Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due after the 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. OperatingLeasesFutureMinimumPaymentsDueInRollingAfterYearFive
1831 Operating Leases, Future Minimum Payments, Due in Rolling Year Five credit Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the 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. OperatingLeasesFutureMinimumPaymentsDueInRollingYearFive
1832 Operating Leases, Future Minimum Payments, Due in Rolling Year Four credit Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the fourth 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. OperatingLeasesFutureMinimumPaymentsDueInRollingYearFour
1833 Operating Leases, Future Minimum Payments, Due in Rolling Year Four and Five credit Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the fourth and 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. OperatingLeasesFutureMinimumPaymentsDueInRollingYearFourAndFive
1834 Operating Leases, Future Minimum Payments, Due in Rolling Year Three credit Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the third 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. OperatingLeasesFutureMinimumPaymentsDueInRollingYearThree
1835 Operating Leases, Future Minimum Payments, Due in Rolling Year Two credit Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the second 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. OperatingLeasesFutureMinimumPaymentsDueInRollingYearTwo
1836 Operating Leases, Future Minimum Payments, Due in Rolling Year Two and Three credit Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the second and third 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. OperatingLeasesFutureMinimumPaymentsDueInRollingYearTwoAndThree
1837 Operating Leases, Future Minimum Payments, Due in Two and Three Years credit Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due in the second and third fiscal years following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. OperatingLeasesFutureMinimumPaymentsDueInTwoAndThreeYears
1838 Operating Leases, Future Minimum Payments, Next Rolling Twelve Months credit Amount of required minimum rental payments for operating leases having an initial or remaining non-cancelable lease term in excess of one year due 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. OperatingLeasesFutureMinimumPaymentsNextRollingTwelveMonths
1842 Operating Lease, Rent Expense (Deprecated 2009-01-31) debit Rent expense for each period for which an income statement is presented for minimum lease payments, contingent rentals, and sublease rentals. OperatingLeasesRentExpense
1843 Option Indexed to Issuer’s Equity, Redeemable Stock, Redemption Requirements, Amount (Deprecated 2013-01-31) debit For freestanding option contracts indexed to, and potentially settled in, a company’s own stock that has redemption requirements, the amount of redemption requirements for all issues of capital stock that are redeemable at fixed or determinable prices on fixed or determinable dates in each of the five years following the date of the latest statement of financial position presented. OptionIndexedToIssuersEquityRedeemableStockRedemptionRequirementsAmount
1845 Option Indexed to Issuer’s Equity, Strike Price N/A Exercise or strike price stated in the contract for options indexed to the issuer’s equity shares. OptionIndexedToIssuersEquityStrikePrice1
1846 Order Flow Fees debit The amount of expense in the period for the cost of other broker-dealers’ executions of orders. OrderFlowFees
1847 Origination and Purchases of Mortgage Banking Assets (Deprecated 2013-01-31) credit The value of mortgage-based securitized assets that were created through the writing and securitizing new loans and through purchasing previously securitized assets. OriginationAndPurchasesOfMortgageBankingAssets
1848 Origination of Loan to Purchase Common Stock credit Cash outflow for origination of loan for purchasing common stock. OriginationOfLoanToPurchaseCommonStock
1850 Other Accrued Liabilities (Deprecated 2009-01-31) credit Carrying value as of the balance sheet date of obligations incurred through that date and payable arising from transactions not otherwise specified in the taxonomy. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). OtherAccruedLiabilities
1852 Other Commitment, Due after Fifth Year credit Minimum amount of other commitment maturing after the fifth fiscal year following the latest fiscal year for commitments not otherwise specified in the taxonomy. Excludes commitments explicitly modeled in this taxonomy, including but not limited to, long-term and short-term purchase commitments, recorded and unrecorded purchase obligations, supply commitments, registration payment arrangements, leases, debt, product warranties, guarantees, environmental remediation obligations, and pensions. OtherCommitmentDueAfterFifthYear
1854 Other Commitment, Due in Fourth and Fifth Year credit Minimum amount of other commitment maturing in the fourth and fifth fiscal years following the latest fiscal year for commitments not otherwise specified in the taxonomy. Excludes commitments explicitly modeled in this taxonomy, including but not limited to, long-term and short-term purchase commitments, recorded and unrecorded purchase obligations, supply commitments, registration payment arrangements, leases, debt, product warranties, guarantees, environmental remediation obligations, and pensions. OtherCommitmentDueInFourthAndFifthYear
1857 Other Commitment, Due in Second and Third Year credit Minimum amount of other commitment maturing in the second and third fiscal years following the latest fiscal year for commitments not otherwise specified in the taxonomy. Excludes commitments explicitly modeled in this taxonomy, including but not limited to, long-term and short-term purchase commitments, recorded and unrecorded purchase obligations, supply commitments, registration payment arrangements, leases, debt, product warranties, guarantees, environmental remediation obligations, and pensions. OtherCommitmentDueInSecondAndThirdYear
1860 Other Commitments, Future Minimum Payments, Remainder of Fiscal Year credit Amount of other commitments maturing in the remainder of the fiscal year following the latest fiscal year ended. OtherCommitmentsFutureMinimumPaymentsRemainderOfFiscalYear
1861 Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Prior Service Costs Arising During Period ,Tax (Deprecated 2011-01-31) debit Tax effect on the cost of benefit improvement resulting from a plan amendment that occurred during the period. The cost has not been recognized in net periodic benefit cost pursuant. A plan amendment includes provisions that grant increased benefits based on service rendered in prior periods. OtherComprehensiveIncomeDefinedBenefitPlanNetPriorServiceCostsArisingDuringPeriodTax
1862 Other Comprehensive Income (Loss), Additional Minimum Pension Liability, Tax Effect (Deprecated 2009-01-31) credit Tax effect of the change in the additional minimum pension liability. OtherComprehensiveIncomeLossAdditionalMinimumPensionLiabilityTaxEffect
1868 Other Comprehensive Income (Loss), Reclassification Adjustment for Write-down of Securities Included in Net Income, before Tax (Deprecated 2012-01-31) debit Pre tax reclassification adjustment for losses realized upon the write-down of securities. OtherComprehensiveIncomeReclassificationAdjustmentForWriteDownOfSecuritiesIncludedInNetIncomeBeforeTax
1869 Other Comprehensive Income (Loss), Reclassification Adjustment for Write-down of Securities Included in Net Income, Tax (Deprecated 2012-01-31) credit Tax effect on the reclassification adjustment for losses realized upon the write-down of securities. OtherComprehensiveIncomeReclassificationAdjustmentForWriteDownOfSecuritiesIncludedInNetIncomeTax
1870 Other Deferred Compensation Arrangements, Liability, Noncurrent (Deprecated 2009-01-31) credit Aggregate carrying value as of the balance sheet date of the liabilities for deferred compensation arrangements payable after one year (or the operating cycle, if longer) other than those specified elsewhere in the taxonomy. For an unclassified balance sheet, represents the entire liability. OtherDeferredCompensationArrangementsLiabilityNoncurrent
1871 Other Employee Related Liabilities (Deprecated 2009-01-31) credit Carrying value as of the balance sheet date of obligations incurred through that date and payable for employer-related costs not otherwise specified in the taxonomy. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). OtherEmployeeRelatedLiabilities
1872 Other Expense, Capitalization to Deferred Acquisition Cost (DAC) (Deprecated 2013-01-31) credit Represents the total amount of operating expenses resulting from the amortization or adjustments of amounts capitalized as deferred policy acquisition costs. OtherExpenseCapitalizationToDeferredAcquisitionCostDAC
1877 Other Investment Not Readily Marketable, Fair Value debit Value of the other investment not readily marketable determined by management based upon fair value methods, including pricing of similar securities and valuation techniques, that was used to record the investment for financial reporting purposes. OtherInvestmentNotReadilyMarketableFairValue
1878 Other Investment Not Readily Marketable, Quoted Value debit Value of the other investments measured by quoted price. OtherInvestmentNotReadilyMarketableQuotedValue
1882 Other Nonrecurring Gain credit Amount of gain that is infrequent in occurrence or unusual in nature. OtherNonrecurringGain
1883 Other Postretirement Benefits Payable (Deprecated 2009-01-31) credit The total amount of the entity’s obligation as of the balance sheet date under any other retirement plan(s), such as one or more defined contribution plans. OtherPostretirementBenefitsPayable
1885 Other Real Estate, Additions debit Additions of other real estate not separately disclosed, including, but not limited to, real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned. This excludes real estate assets taken in settlement of troubled loans through surrender or foreclosure. OtherRealEstateAdditions
1886 Other Real Estate, Covered debit Carrying amount of other real estate covered by loss sharing agreements not separately disclosed, including, but not limited to, real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations that may also be included in real estate owned. Excludes real estate assets taken in settlement of troubled loans through surrender or foreclosure by banks. OtherRealEstateCovered
1887 Other Real Estate, Covered, Additions debit Additions of other real estate covered by loss sharing agreements not separately disclosed, including, but not limited to, real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations that may also be included in real estate owned. Excludes real estate assets taken in settlement of troubled loans through surrender or foreclosure by banks. OtherRealEstateCoveredAdditions
1888 Other Real Estate, Covered, Disposals credit Disposals of other real estate covered by loss sharing agreements not separately disclosed, including, but not limited to, real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations that may also be included in real estate owned. Excludes real estate assets taken in settlement of troubled loans through surrender or foreclosure by banks. OtherRealEstateCoveredDisposals
1889 Other Real Estate, Covered, Improvements debit Improvements made to other real estate covered by loss sharing agreements not separately disclosed, including, but not limited to, real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations that may also be included in real estate owned. Excludes real estate assets taken in settlement of troubled loans through surrender or foreclosure by banks. OtherRealEstateCoveredImprovements
1892 Other Real Estate, Non Covered debit Carrying amount of other real estate not covered by loss sharing agreements not separately disclosed, including, but not limited to, real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations that may also be included in real estate owned. Excludes real estate assets taken in settlement of troubled loans through surrender or foreclosure by banks. OtherRealEstateNonCovered
1893 Other Real Estate, Non Covered, Additions debit Additions of other real estate not covered by loss sharing agreements not separately disclosed, including, but not limited to, real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations that may also be included in real estate owned. Excludes real estate assets taken in settlement of troubled loans through surrender or foreclosure by banks. OtherRealEstateNonCoveredAdditions
1894 Other Real Estate, Non Covered, Disposals credit Disposals of other real estate not covered by loss sharing agreements not separately disclosed, including, but not limited to, real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations that may also be included in real estate owned. Excludes real estate assets taken in settlement of troubled loans through surrender or foreclosure by banks. OtherRealEstateNonCoveredDisposals
1895 Other Real Estate, Non Covered, Improvements debit Improvements made to other real estate not covered by loss sharing agreements not separately disclosed, including, but not limited to, real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations that may also be included in real estate owned. Excludes real estate assets taken in settlement of troubled loans through surrender or foreclosure by banks. OtherRealEstateNonCoveredImprovements
1896 Other Research and Development Expense debit Amount of other research and development expense. OtherResearchAndDevelopmentExpense
1897 Other than Temporary Impairment Losses, Investments, Available-for-sale Securities, Portion Recognized in Earnings, Net, Qualitative Disclosures, Loan to Collateral Value N/A This item represents the loan to collateral ratio of the underlying assets in the security, represented as a percentage, which was considered as one of the potential factors in reaching a conclusion that the available-for-sale investments are other than temporarily impaired and only the amount of impairment related to credit loss was recognized in earnings. OtherThanTemporaryImpairmentLossesInvestmentsAvailableforsaleSecuritiesPortionRecognizedInEarningsNetQualitativeDisclosuresLoanToCollateralValue
1898 Other than Temporary Impairment Losses, Investments, Held-to-maturity Securities, Portion Recognized in Earnings, Net, Qualitative Disclosures, Loan to Collateral Value N/A This item represents the loan to collateral ratio of the underlying assets in the security, represented as a percentage, which was considered as one of the potential factors in reaching a conclusion that the held-to-maturity investments are other than temporarily impaired and only the amount of impairment related to credit loss was recognized in earnings. OtherThanTemporaryImpairmentLossesInvestmentsHeldtomaturitySecuritiesPortionRecognizedInEarningsNetQualitativeDisclosuresLoanToCollateralValue
1902 Other than Temporary Impairment Losses, Investments, Reclassification Adjustment of Noncredit Portion Included in Net Income, Held-to-maturity Securities, before Tax credit Amount before tax of reclassification adjustment for other than temporary impairment (OTTI) related to factors other than credit loss on a previously impaired investment on held-to-maturity security. OtherThanTemporaryImpairmentLossesInvestmentsReclassificationAdjustmentOfNoncreditPortionIncludedInNetIncomeHeldtomaturitySecuritiesBeforeTax
1906 Partners’ Capital Account, Distribution Per Unit of Limited Partner Interest N/A The amount of the distribution per unit of limited partner interest. PartnersCapitalAccountDistributionPerUnitOfLimitedPartnerInterest
1914 Partners’ Capital Account, Treasury Units, Value (Deprecated 2009-01-31) debit Cumulative impact on total partners’ capital of units issued that have been repurchased. PartnersCapitalAccountTreasuryUnitsValue
1916 Partners’ Capital Account, Units N/A The number of each class of partnership units outstanding at the balance sheet date. Units represent shares of ownership of the general, limited, and preferred partners. PartnersCapitalAccountUnits
1919 Partners’ Capital Account, Units, Sale of Units N/A Total units issued during the year due to the sale of units. All partners include general, limited and preferred partners. PartnersCapitalAccountUnitsSaleOfUnits
1920 Partners’ Capital Account, Units, Sold in Private Placement N/A The number of units sold in a private placement of each class of partners’ capital account. Units represent shares of ownership of the general, limited, and preferred partners. PartnersCapitalAccountUnitsSoldInPrivatePlacement
1921 Partners’ Capital Account, Units, Sold in Public Offering N/A The number of units sold in a public offering of each class of partners’ capital account. Units represent shares of ownership of the general, limited, and preferred partners. PartnersCapitalAccountUnitsSoldInPublicOffering
1923 Partners’ Capital Account, Units, Treasury Units Reissued N/A Units that were previously issued and then were repurchased and classified as treasury units. This element represents the number of these units which were reissued during the period. PartnersCapitalAccountUnitsTreasuryUnitsReissued
1927 Payment for Incentive Fee credit Amount paid for incentive rights held by the managing member or general partner, of limited liability company (LLC) or limited partnership (LP). PaymentForIncentiveFee
1932 Payments for Lease Commissions credit Amount of cash outflow for lease commissions incurred. PaymentsForLeaseCommissions
1957 Payments to Acquire Management Contract Rights credit The cash outflow from amounts paid for the rights to manage the property. PaymentsToAcquireManagementContractRights
1958 Payments to Acquire Mortgage Backed Securities (MBS) categorized as Available-for-sale credit The cash outflow for the purchase of securities issued by a governmental agency or corporation (for example, GNMA or FHLMC) or by private issuers (for example, banks and mortgage banking enterprises) secured by and repaid from underlying mortgages, which were designated as available for sale when acquired. PaymentsToAcquireMortgageBackedSecuritiesMBSCategorizedAsAvailableForSale
1959 Payments to Acquire Mortgage Backed Securities (MBS) categorized as Held-to-maturity credit The cash outflow for the purchase of securities issued by a governmental agency or corporation (for example, GNMA or FHLMC) or by private issuers (for example, banks and mortgage banking enterprises) secured by and repaid from underlying mortgages, which were designated as held to maturity when acquired. PaymentsToAcquireMortgageBackedSecuritiesMBSCategorizedAsHeldToMaturity
1963 Payments to Acquire Partners Interest in Real Estate Partnership, Net of Cash Acquired credit The cash outflow from the purchase of ownership in a partnership, the purpose of which is to construct, sell, hold or invest in real estate. PaymentsToAcquirePartnersInterestInRealEstatePartnershipNetOfCashAcquired
1967 Payments to Acquire Residential Real Estate credit The cash outflow from the acquisition of residential property intended to generate income for the owner. PaymentsToAcquireResidentialRealEstate
1968 Payments to Acquire Trust Preferred Investments credit The cash outflow for the purchase of trust preferred securities, which possess characteristics of both equity and debt securities. PaymentsToAcquireTrustPreferredInvestments
1969 Payments to Acquire US Government Securities Pledged under Bond Indenture credit The cash outflow from the purchase of US Government Securities Pledged Under Bond Indenture. PaymentsToAcquireUSGovernmentSecuritiesPledgedUnderBondIndenture
1971 Payments to Fund Policy Loans credit The initial funding or additional funding of loans receivable to policy holders principally secured by the benefits under the policy. PaymentsToFundPolicyLoans
1975 Pension and Other Postretirement and Postemployment Benefit Plans, Noncurrent Liabilities (Deprecated 2009-01-31) credit For classified balance sheets this represents the noncurrent liability recognized in the balance sheet that is associated with the defined benefit pension plans and other postretirement defined benefit plans. (The current liability will be separate, but it will normally be small, if there is even any at all.) For unclassified balance sheets, this represents the entire liability recognized in the balance sheet that is associated with the defined benefit plans. PensionAndOtherPostretirementAndPostemploymentBenefitPlansNoncurrentLiabilities
1976 Planned Major Maintenance Activities, Effect of Change on Prior Period Per Share Amounts, Diluted Earnings Per Share (Deprecated 2011-01-31) N/A For any periods retrospectively adjusted, the amount of the effect of the change in permitted major maintenance activities on affected diluted earnings per share amounts. PlannedMajorMaintenanceActivitiesEffectOfChangeOnPriorPeriodPerShareAmountsDilutedEarningsPerShare
1977 Policy Charges, Insurance (Deprecated 2013-01-31) credit An amount that an insurer adds to a policy’s premium, or deducts from a policy’s cash value or contract holder’s account, as compensation for services rendered; may include fees. PolicyChargesInsurance
1981 Policyholder Benefits and Claims Incurred, Net, Other debit Amount, after effect of policies assumed or ceded, of expense related to provision for benefits and costs incurred for other insurance contracts. PolicyholderBenefitsAndClaimsIncurredOther
1983 Policyholders’ Surplus credit Amount of policyholders’ surplus excluded from calculating deferred taxes. PolicyholdersSurplus
1984 Postage Expense debit Amount of expense associated with postage. PostageExpense
1987 Premiums Earned, Net, Accident and Health credit Amount, after premiums ceded to other entities and premiums assumed by the entity, of accident and health premiums earned. PremiumsEarnedNetAccidentAndHealth
1988 Premiums Earned, Net, Financial Guarantee Insurance Contracts credit Amount, after premiums ceded to other entities and premiums assumed by the entity, of financial guarantee premiums earned. PremiumsEarnedNetFinancialGuaranteeInsuranceContracts
1989 Premiums Earned, Net, Life credit Amount, after premiums ceded to other entities and premiums assumed by the entity, of life premiums earned. PremiumsEarnedNetLife
1991 Premiums, Net, Life Insurance in Force (Deprecated 2014-01-31) credit Amount, after premiums ceded to other entities and premiums assumed by the entity, of life insurance in force premiums. PremiumsNetLifeInsuranceInForce
1998 Prescription Drug Subsidy Receipts, Next Rolling Twelve Months debit Amount of the prescription drug subsidy receipts to be received 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. PrescriptionDrugSubsidyReceiptsNextRollingTwelveMonths
2000 Prescription Drug Subsidy Receipts, Remainder of Fiscal Year debit Amount of the prescription drug subsidy receipts to be received in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. PrescriptionDrugSubsidyReceiptsRemainderOfFiscalYear
2001 Prescription Drug Subsidy Receipts, Rolling after Year Five debit Amount of the prescription drug subsidy receipts to be received after the 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. PrescriptionDrugSubsidyReceiptsRollingAfterYearFive
2002 Prescription Drug Subsidy Receipts, Rolling Year Five debit Amount of the prescription drug subsidy receipts to be received in the 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. PrescriptionDrugSubsidyReceiptsRollingYearFive
2003 Prescription Drug Subsidy Receipts, Rolling Year Four debit Amount of the prescription drug subsidy receipts to be received in the fourth 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. PrescriptionDrugSubsidyReceiptsRollingYearFour
2004 Prescription Drug Subsidy Receipts, Rolling Year Three debit Amount of the prescription drug subsidy receipts to be received in the third 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. PrescriptionDrugSubsidyReceiptsRollingYearThree
2005 Prescription Drug Subsidy Receipts, Rolling Year Two debit Amount of the prescription drug subsidy receipts to be received in the second 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. PrescriptionDrugSubsidyReceiptsRollingYearTwo
2011 Present Value of Future Insurance Profits, Decrease (Deprecated 2015-01-31) debit Amount of decrease in present value of future insurance profits, including but not limited to amortization, impairment and unrealized investment loss. PresentValueOfFutureInsuranceProfitsDecrease
2012 Present Value of Future Insurance Profits, Impairment Write-down debit Amount of impairment recognized in the income statement reducing the present value of future profits asset below amortized carrying value. PresentValueOfFutureInsuranceProfitsImpairmentWritedown1
2015 Present Value of Future Insurance Profits, Unrealized Investment Losses debit Amount of unrealized investment loss recognized in the income statement from the decrease in the present value of future profits asset. PresentValueOfFutureInsuranceProfitsUnrealizedInvestmentLosses1
2016 Pressure Maintenance Operations N/A The number of pressure maintenance operations in each geographic area as of the date listed. PressureMaintenanceOperations
2023 Proceeds from Collection of Other Loans Held-for-sale debit The cash inflow from collection of repayments from borrowers on loans that are held with the intention to resell in the near future; includes loans that are not mortgages. ProceedsFromCollectionOfOtherLoansHeldForSale
2024 Proceeds from Collection of Policy Loans debit The cash inflow associated with the collection of policy loans receivable. ProceedsFromCollectionOfPolicyLoans
2025 Proceeds from Collection of Retained Interest in Securitized Receivables categorized as Available-for-sale debit The cash inflow from the collection of a retained interest in a receivable securitized via a structured process whereby interests in loans and other receivables are packaged, underwritten, and sold in the form of asset-backed securities, categorized as available-for-sale. ProceedsFromCollectionOfRetainedInterestInSecuritizedReceivablesCategorizedAsAvailableForSale
2026 Proceeds from Collection of Retained Interest in Securitized Receivables categorized as Held-to-maturity debit The cash inflow from the collection of a retained interest in a receivable securitized via a structured process whereby interests in loans and other receivables are packaged, underwritten, and sold in the form of asset-backed securities, categorized as held to maturity. ProceedsFromCollectionOfRetainedInterestInSecuritizedReceivablesCategorizedAsHeldToMaturity
2027 Proceeds from Construction Loans Payable debit The cash inflow from borrowings to finance the cost of construction. ProceedsFromConstructionLoansPayable
2030 Proceeds from Distributions Received from Real Estate Partnerships debit The cash inflow from earnings received from real estate partnerships. ProceedsFromDistributionsReceivedFromRealEstatePartnerships
2031 Proceeds from Divestiture of Real Estate Partnership debit The cash inflow from the sale of interest in partnership during the period. ProceedsFromDivestitureOfRealEstatePartnership
2039 Proceeds from Issuance of Trust Preferred Securities debit The cash inflow from issuance of preferred stocks by a business trust or other special purpose entity, mainly established by a bank holding entity, to third party investors. The trust’s assets are deeply subordinated debentures of the bank holding entity. Most trust preferred securities are subject to a mandatory redemption upon the repayment of the debentures. ProceedsFromIssuanceOfTrustPreferredSecurities
2046 Proceeds from Maturities, Prepayments and Calls of Securities, Operating Activities debit Cash received from maturities, prepayments and calls of trading securities and other securities, classified as operating. ProceedsFromMaturitiesPrepaymentsAndCallsOfSecuritiesOperatingActivities
2054 Proceeds from Sale of Donor Restricted Assets debit Amount of receipts from contributions and investment income with restrictions stipulated by the donor for the purpose of acquiring, constructing, or improving property, plant, equipment, or other long-lived assets, or establishing, or increasing a permanent endowment or term endowment. ProceedsFromSaleOfDonorRestrictedAssets
2056 Proceeds from Sale of Land (Deprecated 2009-01-31) debit The cash inflow from the sale of real estate asset held for productive use. ProceedsFromSaleOfLand
2057 Proceeds from Sale of Land Held-for-investment debit The cash inflow from the sale of land held for investment; excludes sales of land held as inventory or productive use. ProceedsFromSaleOfLandHeldforinvestment
2060 Proceeds from Sale of Mortgage Backed Securities (MBS) categorized as Available-for-sale debit The cash inflow from the sale of securities issued by a governmental agency or corporation (for example, GNMA or FHLMC) or by private issuers (for example, banks and mortgage banking enterprises) secured by and repaid from underlying mortgages, which were designated as available for sale when acquired. ProceedsFromSaleOfMortgageBackedSecuritiesMBSCategorizedAsAvailableForSale
2067 Proceeds from Sale of Other Real Estate Held-for-investment debit The cash inflow associated with the sale of other real estate held for investment not otherwise defined in the taxonomy. ProceedsFromSaleOfOtherRealEstateHeldforinvestment
2068 Proceeds from Sale of Property Held-for-sale debit The cash inflow from the sale of formerly productive land held for sale, anything permanently fixed to it, including buildings, structures on it, and so forth. ProceedsFromSaleOfPropertyHeldForSale
2072 Proceeds from Sale of Trust Assets to Pay Expenses debit Amount of cash inflows from the sale of trust assets to pay trust expenses. ProceedsFromSaleOfTrustAssetsToPayExpenses
2073 Proceeds from Secured Lines of Credit debit The cash inflow from a contractual arrangement with the lender, including letter of credit, standby letter of credit and revolving credit arrangements, under which borrowings can be made up to a specific amount at any point in time with either short term or long term maturity that is collateralized (backed by pledge, mortgage or other lien in the entity’s assets). ProceedsFromSecuredLinesOfCredit
2078 Proceeds from Unsecured Lines of Credit debit The cash inflow from a contractual arrangement with the lender, including letter of credit, standby letter of credit and revolving credit arrangements, under which borrowings can be made up to a specific amount at any point in time with either short term or long term maturity that is uncollateralized (where debt is not backed by the pledge of collateral). ProceedsFromUnsecuredLinesOfCredit
2079 Proceeds from Unsecured Notes Payable debit The cash inflow from borrowings supported by a written promise to pay an obligation that is uncollateralized (where debt is not backed by the pledge of collateral). ProceedsFromUnsecuredNotesPayable
2080 Production and Distribution Costs debit Amount of expense related to the production and distribution of goods or services to customers and clients. ProductionAndDistributionCosts
2084 Productive Gas Wells, Number of Wells, Gross N/A The total number of producing gas wells and gas wells capable of production, in which the entity owns an undivided working interest. ProductiveGasWellsNumberOfWellsGross
2085 Productive Gas Wells, Number of Wells, Net N/A The total number of producing gas wells and gas wells capable of production, in which the entity owns a fractional working interest. ProductiveGasWellsNumberOfWellsNet
2086 Productive Gas Wells, Number of Wells with Multiple Completions, Gross N/A The total number of productive gas wells and gas wells capable of production which access multiple reservoirs through one well bore, in which the entity owns an undivided working interest. ProductiveGasWellsNumberOfWellsWithMultipleCompletionsGross
2087 Productive Gas Wells, Number of Wells with Multiple Completions, Net N/A The total number of productive gas wells and gas wells capable of production which access multiple reservoirs through one well bore, in which the entity owns a fractional working interest. ProductiveGasWellsNumberOfWellsWithMultipleCompletionsNet
2088 Productive Oil Wells, Number of Wells, Gross N/A The total number of producing oil wells and oil wells capable of production, in which the entity owns an undivided working interest. ProductiveOilWellsNumberOfWellsGross
2089 Productive Oil Wells, Number of Wells, Net N/A The total number of producing oil wells and oil wells capable of production, in which the entity owns a fractional working interest. ProductiveOilWellsNumberOfWellsNet
2090 Productive Oil Wells, Number of Wells with Multiple Completions, Gross N/A The total number of productive oil wells and oil wells capable of production which access multiple reservoirs through one well bore, in which the entity owns an undivided working interest. ProductiveOilWellsNumberOfWellsWithMultipleCompletionsGross
2091 Productive Oil Wells, Number of Wells with Multiple Completions, Net N/A The total number of productive oil wells and oil wells capable of production which access multiple reservoirs through one well bore, in which the entity owns a fractional working interest. ProductiveOilWellsNumberOfWellsWithMultipleCompletionsNet
2092 Product Warranty Accrual, Current (Deprecated 2009-01-31) credit Carrying value as of the balance sheet date of obligations incurred through that date and payable for estimated claims under standard and extended warranty protection rights granted to customers. For classified balance sheets, represents the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, represents the total liability. ProductWarrantyAccrualCurrent
2095 Program Rights Obligations credit Total amount of obligations related to rights to programming, including, but not limited to, feature films and episodic series, acquired under license agreements. ProgramRightsObligations
2097 Program Rights Obligations, Noncurrent credit Amount of obligations related to rights to programming, including, but not limited to, feature films and episodic series, acquired under license agreements that will be paid after one year. ProgramRightsObligationsNoncurrent
2100 Property, Plant and Equipment, Gross, Excluding Capital Leased Assets debit Gross amount of long-lived physical assets excluding assets held under lease agreements 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, furniture and fixtures, and computer equipment. PropertyPlantAndEquipmentGrossExcludingCapitalLeasedAssets
2104 Proved Developed and Undeveloped Reserve, Extension and Discovery (Energy) N/A Energy measure of increase in quantity of proved reserve of oil and gas resulting from the extension of the proved acreage of previously discovered reservoir or discovery of new field with proved reserve or of new reservoir of proved reserve in old field, stated in a unit of energy. For example, but not limited to, barrel of oil equivalents (BOE) or one thousand cubic feet of natural gas equivalent (Mcfe). ProvedDevelopedAndUndevelopedReserveExtensionAndDiscoveryEnergy
2105 Proved Developed and Undeveloped Reserve, Improved Recovery (Energy) N/A Energy measure of increase in quantity of proved reserve of oil and gas resulting from application of improved recovery techniques, stated in a unit of energy. For example, but not limited to, barrel of oil equivalents (BOE) or one thousand cubic feet of natural gas equivalent (Mcfe). ProvedDevelopedAndUndevelopedReserveImprovedRecoveryEnergy
2106 Proved Developed and Undeveloped Reserve, Net (Energy) N/A Energy measure of proved reserve of oil and gas, stated in a unit of energy. For example, but not limited to, barrel of oil equivalents (BOE) or one thousand cubic feet of natural gas equivalent (Mcfe). ProvedDevelopedAndUndevelopedReserveNetEnergy
2108 Proved Developed and Undeveloped Reserve, Purchase of Mineral in Place (Energy) N/A Energy measure of increase in quantity of proved reserve of oil and gas resulting from purchase of mineral in place, stated in a unit of energy. For example, but not limited to, barrel of oil equivalents (BOE) or one thousand cubic feet of natural gas equivalent (Mcfe). ProvedDevelopedAndUndevelopedReservePurchaseOfMineralInPlaceEnergy
2116 Proved Developed Reserves (BOE) (Deprecated 2013-01-31) N/A Net quantities of an enterprise’s interests in proved developed reserves of either crude oil (including condensate and natural gas liquids), natural gas, synthetic oil and gas, or other nonrenewable natural resource that is intended to be upgraded into synthetic oil and gas as of the beginning and the end of the year. “Net” quantities of reserves include those relating to the enterprise’s operating and nonoperating interests in properties. Quantities of reserves relating to royalty interests owned are included in “net” quantities if the necessary information is available to the enterprise. “Net” quantities do not include reserves relating to interests of others in properties owned by the enterprise. Measured in barrel of oil equivalent (BOE). ProvedDevelopedReservesBOE
2117 Proved Developed Reserves (Energy) N/A Energy measure of interests in proved developed reserves of crude oil, including condensate and natural gas liquids, natural gas, synthetic oil and gas, or other nonrenewable natural resource that is intended to be upgraded into synthetic oil and gas. ProvedDevelopedReservesBOE1
2119 Proved Undeveloped Reserve (BOE) (Deprecated 2013-01-31) N/A Net quantities of an enterprise’s interests in proved undeveloped reserves of either crude oil (including condensate and natural gas liquids), natural gas, synthetic oil and gas, or other nonrenewable natural resource that is intended to be upgraded into synthetic oil and gas as of the beginning and the end of the year. “Net” quantities of reserves include those relating to the enterprise’s operating and nonoperating interests in properties. Quantities of reserves relating to royalty interests owned are included in “net” quantities if the necessary information is available to the enterprise. “Net” quantities do not include reserves relating to interests of others in properties owned by the enterprise. Measured in barrel of oil equivalent (BOE). ProvedUndevelopedReserveBOE
2120 Proved Undeveloped Reserves (Energy) N/A Energy measure of proved undeveloped reserves of crude oil, including condensate and natural gas liquids, natural gas, synthetic oil and gas, or other nonrenewable natural resource that is intended to be upgraded into synthetic oil and gas. ProvedUndevelopedReserveBOE1
2121 Proved Undeveloped Reserves (BOE) (Deprecated 2011-01-31) N/A Net quantities of an enterprise’s interests in proved undeveloped reserves of either crude oil (including condensate and natural gas liquids), natural gas, synthetic oil and gas, or other nonrenewable natural resource that is intended to be upgraded into synthetic oil and gas as of the beginning and the end of the year. “Net” quantities of reserves include those relating to the enterprise’s operating and nonoperating interests in properties. Quantities of reserves relating to royalty interests owned are included in “net” quantities if the necessary information is available to the enterprise. “Net” quantities do not include reserves relating to interests of others in properties owned by the enterprise. Measured in barrel of oil equivalent (BOE). ProvedUndevelopedReservesBOE
2122 Proved Undeveloped Reserves (Volume) (Deprecated 2011-01-31) N/A Net quantities of an enterprise’s interests in proved undeveloped reserves of either crude oil (including condensate and natural gas liquids), natural gas, synthetic oil and gas, or other renewable natural resource that is intended to be upgraded into synthetic oil and gas as of the beginning and the end of the year. “Net” quantities of reserves include those relating to the enterprise’s operating and nonoperating interests in properties. Quantities of reserves relating to royalty interests owned are included in “net” quantities if the necessary information is available to the enterprise. “Net” quantities does not include reserves relating to interests of others in properties owned by the enterprise. The unit of measure for reserve quantities is defined as “barrels” for oil and synthetic oil reserves or “cubic feet” or “cubic meters” for natural gas and synthetic gas reserves. ProvedUndevelopedReservesVolume
2125 Public Utilities, Amount of Allowance for Funds Used During Construction, Equity Costs Capitalized Only for Rate-making Purposes credit Amount of costs of debt and equity financing capitalized for setting rates but not capitalized for financial statement purposes. PublicUtilitiesAmountOfAllowanceForFundsUsedDuringConstructionEquityCostsCapitalizedOnlyForRateMakingPurposes
2126 Public Utilities, Approved Debt Capital Structure, Percentage N/A Percentage of public utility’s approved debt to capital, including debt and equity. PublicUtilitiesApprovedDebtCapitalStructurePercentage
2127 Public Utilities, Approved Equity Capital Structure, Percentage N/A Percentage of public utility’s approved equity to capital, including debt and equity. PublicUtilitiesApprovedEquityCapitalStructurePercentage
2128 Public Utilities, Approved Return on Equity, Percentage N/A Percentage of public utility’s approved return on equity. PublicUtilitiesApprovedReturnOnEquityPercentage
2129 Public Utilities, Inventory debit The period end amount for a type of inventory held by the utility in a schedule of inventories. PublicUtilitiesInventory
2131 Public Utilities, Property, Plant and Equipment, Amortization of Present Value of Regulated Asset for Plant Abandonment debit Amortization of the present value amount of future cost recoveries related to plant abandonment in regulated industries. PublicUtilitiesPropertyPlantAndEquipmentAmortizationOfPresentValueOfRegulatedAssetForPlantAbandonment
2132 Public Utilities, Property, Plant and Equipment, Common debit Period end amount of property, plant and equipment (PPE) related to regulated assets common to business units. PublicUtilitiesPropertyPlantAndEquipmentCommon
2133 Public Utilities, Property, Plant and Equipment, Construction Work in Progress debit Period end amount of construction work in progress in public utility. PublicUtilitiesPropertyPlantAndEquipmentConstructionWorkInProgress
2134 Public Utilities, Property, Plant and Equipment, Distribution debit Period end amount of property, plant and equipment (PPE) related to utility distribution. PublicUtilitiesPropertyPlantAndEquipmentDistribution
2135 Public Utilities, Property, Plant and Equipment, Equipment debit Period end book value of equipment owned (but not classified elsewhere) by the public utility. PublicUtilitiesPropertyPlantAndEquipmentEquipment
2136 Public Utilities, Property, Plant and Equipment, Fuel debit Period end amount of property, plant and equipment (PPE) related to fuels owned by the public utility. PublicUtilitiesPropertyPlantAndEquipmentFuel
2138 Public Utilities, Property, Plant and Equipment, Land debit Period end book value of land owned by the public utility. PublicUtilitiesPropertyPlantAndEquipmentLand
2140 Public Utilities, Property, Plant and Equipment, Other Property, Plant and Equipment debit Period end book value of other property, plant and equipment (PPE) owned (but not classified elsewhere) by the public utility. PublicUtilitiesPropertyPlantAndEquipmentOtherPropertyPlantAndEquipment
2142 Public Utilities, Property, Plant and Equipment, Transmission debit Period end amount of property, plant and equipment (PPE) related to utility transmission owned by public utility. PublicUtilitiesPropertyPlantAndEquipmentTransmission
2143 Public Utilities, Property, Plant and Equipment, Transmission and Distribution debit Period end amount of property, plant and equipment (PPE) related to transmission and distribution owned by public utility. PublicUtilitiesPropertyPlantAndEquipmentTransmissionAndDistribution
2144 Public Utilities, Property, Plant and Equipment, Vehicles debit Period end book value of vehicles owned by the public utility. PublicUtilitiesPropertyPlantAndEquipmentVehicles
2145 Public Utilities, Requested Debt Capital Structure, Percentage N/A Percentage of public utility’s requested debt to capital, including debt and equity. PublicUtilitiesRequestedDebtCapitalStructurePercentage
2146 Public Utilities, Requested Equity Capital Structure, Percentage N/A Percentage of public utility’s requested equity to capital, including debt and equity. PublicUtilitiesRequestedEquityCapitalStructurePercentage
2147 Public Utilities, Requested Return on Equity, Percentage N/A Percentage of public utility’s requested return on equity. PublicUtilitiesRequestedReturnOnEquityPercentage
2151 Purchase Obligation, Due in Fourth and Fifth Year credit Minimum amount of purchase arrangement maturing in the fourth and fifth fiscal years following the latest fiscal year. Includes, but not limited to, recorded and unrecorded purchase obligations, long-term purchase commitments, and short-term purchase commitments. PurchaseObligationDueInFourthAndFifthYear
2154 Purchase Obligation, Due in Second and Third Year credit Minimum amount of purchase arrangement maturing in the second and third fiscal years following the latest fiscal year. Includes, but not limited to, recorded and unrecorded purchase obligations, long-term purchase commitments, and short-term purchase commitments. PurchaseObligationDueInSecondAndThirdYear
2157 Ratio of Indebtedness to Net Capital N/A Indebtedness divided by net capital. RatioOfIndebtednessToNetCapital1
2158 Real Estate Accumulated Depreciation, Depreciation Expense (Deprecated 2013-01-31) credit Amount of depreciation expense for the period. RealEstateAccumulatedDepreciationDepreciationExpense
2168 Real Estate and Accumulated Depreciation, Life Used for Depreciation (Deprecated 2012-01-31) N/A The estimated economic life on which depreciation in the latest income statement was computed, typically stated in number of years (such as 5 or 4.5). RealEstateAndAccumulatedDepreciationLifeUsedForDepreciation
2172 Real Estate Owned, Amount of Loss at Acquisition debit Amount of reduction to fair value of loan related to real estate owned (REO) at time of acquisition. RealEstateOwnedAmountOfLossAtAcquisition1
2174 Real Estate Owned, Valuation Allowance, Valuation Increase credit Amount of gain recognized in the income statement for an increase in valuation of real estate owned (REO). RealEstateOwnedValuationAllowanceValuationIncrease
2175 Real Estate, Write-down or Reserve, Amount (Deprecated 2013-01-31) credit The amount of any write-down or reserve provided in the period on a real estate investment. RealEstateWriteDownOrReserveAmount
2176 Receivables, Change in Method of Calculating Impairment, Recorded Investment debit Amount of receivables for which the allowance for credit losses had previously been measured under a general allowance for credit losses methodology, and are now identified as troubled debt restructurings. ReceivablesChangeInMethodOfCalculatingImpairmentRecordedInvestment
2177 Reclassification to Wells, Facilities, and Equipment Based on Determination of Proved Reserves (Deprecated 2009-01-31) credit Previously capitalized costs of the drilling of wells that were reclassified as part of the costs of the enterprise’s wells and related equipment and facilities at the time that proved reserves were found. ReclassificationToWellsFacilitiesAndEquipmentBasedOnDeterminationOfProvedReserves
2178 Recorded Unconditional Purchase Obligation, Due in Next Rolling Twelve Months credit Amount of the recorded unconditional purchase obligation 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. RecordedUnconditionalPurchaseObligationDueInNextRollingTwelveMonths
2179 Recorded Unconditional Purchase Obligation, Due in Remainder of Fiscal Year credit Amount of the recorded unconditional purchase obligation maturing in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. RecordedUnconditionalPurchaseObligationDueInRemainderOfFiscalYear
2180 Recorded Unconditional Purchase Obligation, Due in Rolling after Year Five credit Amount of the recorded unconditional purchase obligation maturing after the 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. RecordedUnconditionalPurchaseObligationDueInRollingAfterYearFive
2181 Recorded Unconditional Purchase Obligation, Due in Rolling Year Five credit Amount of the recorded unconditional purchase obligation maturing in the 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. RecordedUnconditionalPurchaseObligationDueInRollingYearFive
2182 Recorded Unconditional Purchase Obligation, Due in Rolling Year Four credit Amount of the recorded unconditional purchase obligation maturing in the fourth 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. RecordedUnconditionalPurchaseObligationDueInRollingYearFour
2183 Recorded Unconditional Purchase Obligation, Due in Rolling Year Three credit Amount of the recorded unconditional purchase obligation maturing in the third 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. RecordedUnconditionalPurchaseObligationDueInRollingYearThree
2184 Recorded Unconditional Purchase Obligation, Due in Rolling Year Two credit Amount of the recorded unconditional purchase obligation maturing in the second 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. RecordedUnconditionalPurchaseObligationDueInRollingYearTwo
2185 Redeemable Convertible Preferred Stock, Value of Shares Subscribed but Unissued (Deprecated 2009-01-31) credit Value of a new issue of convertible redeemable preferred stock that has been applied for by investors. The shares have not yet been issued. RedeemableConvertiblePreferredStockValueOfSharesSubscribedButUnissued
2186 Redeemable Preferred Stock, Value Shares Subscribed but Unissued (Deprecated 2009-01-31) credit Value of a new issue of redeemable preferred stock applied for by investors. The shares have not yet been issued. RedeemablePreferredStockValueSharesSubscribedButUnissued
2189 Regulatory Assets, Fair Value Disclosure debit Fair value portion of capitalized costs of regulated entities that are not expected to be recovered through revenue sources. RegulatoryAssetsNoncurrentFairValueDisclosure
2191 Reinsurance Effect on Claims and Benefits Incurred, Net Amount (Deprecated 2013-01-31) debit The net amount of the provision for the period for claims and benefits incurred on contracts directly written, assumed, and ceded. ReinsuranceEffectOnClaimsAndBenefitsIncurredNetAmount
2192 Reinsurance Premiums for Insurance Companies, by Product Segment, Amount Assumed from Other Companies (Deprecated 2013-01-31) credit Amount of premiums assumed from other companies. ReinsurancePremiumsForInsuranceCompaniesByProductSegmentAmountAssumedFromOtherCompanies
2193 Reinsurance Premiums for Insurance Companies, by Product Segment, Amount Ceded to Other Companies (Deprecated 2013-01-31) debit Amount of premiums ceded to other companies. ReinsurancePremiumsForInsuranceCompaniesByProductSegmentAmountCededToOtherCompanies
2195 Reinsurance Premiums for Insurance Companies, by Product Segment, Net Amount (Deprecated 2013-01-31) credit Net amount of gross premiums, less premiums ceded to other companies, plus premiums assumed from other companies; which represents the net amount of premium revenue on the income statement. ReinsurancePremiumsForInsuranceCompaniesByProductSegmentNetAmount
2196 Reinsurance Premiums for Insurance Companies, by Product Segment, Percentage of Amount Assumed to Net (Deprecated 2013-01-31) N/A Percentage of amount of premiums assumed from other companies to net amount of premiums. ReinsurancePremiumsForInsuranceCompaniesByProductSegmentPercentageOfAmountAssumedToNet
2198 Reinsurance Recoverables, Allowance credit Amount of valuation allowance for reinsurance recoverables. Examples include, but are not limited to, settled and unsettled claims, incurred but not reported losses, loss adjustment expense, premium paid, policy benefits and policy reserves. ReinsuranceRecoverablesAllowance
2199 Reinsurance Recoverables, Gross debit Amount before valuation allowance recoverable under reinsurance contracts. Examples include, but are not limited to, settled and unsettled claims, incurred but not reported losses, loss adjustment expense, premium paid, policy benefits and policy reserves. ReinsuranceRecoverablesGross
2200 Reinsurance Recoverables on Paid and Unpaid Losses debit Amount after valuation allowance recoverable under reinsurance contracts, including, but not limited to, settled and unsettled claims, incurred but not reported losses, loss adjustment expense, policy benefits and policy reserves. ReinsuranceRecoverablesOnPaidAndUnpaidLosses
2201 Reinsurance Recoverables on Paid Losses debit Amount after valuation allowance of reinsurance recoverables on paid losses. ReinsuranceRecoverablesOnPaidLosses
2202 Reinsurance Recoverables on Paid Losses, Allowance credit Amount of valuation allowance for reinsurance recoverables on paid losses. ReinsuranceRecoverablesOnPaidLossesAllowance
2203 Reinsurance Recoverables on Paid Losses, Gross debit Amount before valuation allowance of reinsurance recoverables on paid losses. ReinsuranceRecoverablesOnPaidLossesGross
2204 Reinsurance Recoverables on Unpaid Losses debit Amount after valuation allowance of reinsurance recoverables for losses reported to the ceding insurer but not yet paid, amounts expected of incurred losses and settlement expenses, which have not yet been reported to the ceding insurer. ReinsuranceRecoverablesOnUnpaidLosses
2205 Reinsurance Recoverables on Unpaid Losses, Allowance credit Amount of valuation allowance for reinsurance recoverables for losses reported to the ceding insurer but not yet paid, and for amounts  expected based upon statistical projections and other measures of incurred losses and loss settlement expenses which have not yet been reported to the ceding insurer. ReinsuranceRecoverablesOnUnpaidLossesAllowance
2206 Reinsurance Recoverables on Unpaid Losses, Gross debit Amount before valuation allowance of reinsurance recoverables for losses reported to the ceding insurer but not yet paid, and for amounts expected based upon statistical projections and other measures of incurred losses and loss settlement expenses which have not yet been reported to the ceding insurer. ReinsuranceRecoverablesOnUnpaidLossesGross
2207 Reinsurance Recoverables, Percentage of Total (Deprecated 2015-01-31) N/A Percentage of total reinsurance recoverables. ReinsuranceRecoverablesPercentageOfTotal
2208 Reinsurance Retention Policy, Excess Retention, Amount Reinsured debit Amount of risk reinsured in excess of stated retention per company policy. ReinsuranceRetentionPolicyExcessRetentionAmountReinsured
2209 Reinsurance Retention Policy, Excess Retention, Percentage N/A Percentage of risk reinsured in excess of stated retention per entity policy. ReinsuranceRetentionPolicyExcessRetentionPercentage
2210 Reinsurance Retention Policy, Reinsured Risk, Percentage N/A Percentage of risk reinsured on insurance products per entity policy. ReinsuranceRetentionPolicyReinsuredRiskPercentage
2212 Related Party Tax Expense, Due from Affiliates, Current debit The amount of any current tax-related balances due from affiliates as of the date of each statement of financial position presented. RelatedPartyTaxExpenseDueFromAffiliatesCurrent
2213 Related Party Tax Expense, Due from Affiliates, Deferred debit The amount of any deferred tax-related balances due from affiliates as of the date of each statement of financial position presented. RelatedPartyTaxExpenseDueFromAffiliatesDeferred
2215 Related Party Tax Expense, Due to Affiliates, Deferred debit The amount of any deferred tax-related balances due to affiliates as of the date of each statement of financial position presented. RelatedPartyTaxExpenseDueToAffiliatesDeferred
2218 Related Party Transaction, Rate N/A Identify the stated interest rate per the agreement, for example, leasing and debt arrangements between related parties. RelatedPartyTransactionRate
2219 Related Party Transaction, Revenues from Transactions with Related Party (Deprecated 2012-01-31) credit Revenues, net of returns and allowances, realized from sales and other transactions (excluding transactions that are eliminated in consolidated or combined financial statements) with related party during the period. RelatedPartyTransactionRevenuesFromTransactionsWithRelatedParty
2221 Repayments of Annuities and Investment Certificates credit The cash outflow for an insurance contract under which the policy holder make a lump sum payment or a series of payments in exchange for periodic payments to the policyholder beginning immediately or at some future date. RepaymentsOfAnnuitiesAndInvestmentCertificates
2224 Repayments of Financial Services Obligations credit The cash used to settle the borrowing issued by the entity involved in financial services operations. RepaymentsOfFinancialServicesObligations
2227 Reporting Unit, Amount of Fair Value in Excess of Carrying Amount debit Amount of fair value of reporting unit in excess of carrying amount. ReportingUnitAmountOfFairValueInExcessOfCarryingAmount
2229 Repurchase Agreement Counterparty, Amount at Risk credit The amount at risk under repurchase agreements is defined as the excess of carrying amount (or market value, if higher than the carrying amount or if there is no carrying amount) of the securities or other assets sold under agreement to repurchase, including accrued interest plus any cash or other assets on deposit to secure the repurchase obligation, over the amount of the repurchase liability (adjusted for accrued interest). RepurchaseAgreementCounterpartyAmountAtRisk
2230 Repurchase Agreement Counterparty, Weighted Average Maturity of Agreements (Deprecated 2012-01-31) N/A This equals the weighted average maturity (weighted by amount of the agreement) of all repurchase agreements with this counterparty. RepurchaseAgreementCounterpartyWeightedAverageMaturityOfAgreements
2231 Required Net Capital under Commodity Exchange Act credit Amount of net capital required to be maintained under the Commodity Futures Trading Commission’s (CFTC) minimum financial requirements, pursuant to the Commodity Exchange Act, less the market value of certain commodity options. RequiredNetCapitalUnderCommodityExchangeAct1
2232 Resale Agreement Counterparty, Amount at Risk credit The amount at risk under resale agreements (reverse repurchase agreements) is defined as the excess of the carrying amount of the resale agreements over the market value of assets delivered pursuant to the agreements by the counterparty to the registrant (or to a third party agent that has affirmatively agreed to act on behalf of the registrant) and not returned to the counterparty, except in exchange for their approximate market value in a separate transaction. ResaleAgreementCounterpartyAmountAtRisk
2233 Resale Agreement Counterparty, Weighted Average Maturity of Agreements (Deprecated 2012-01-31) N/A This equals the weighted average maturity (weighted by amount of the agreement) of all resale agreements with this counterparty. ResaleAgreementCounterpartyWeightedAverageMaturityOfAgreements
2234 Reserves, Proportional Interest of Net Proved Reserve Quantities of Proportionately Consolidated Investees (Deprecated 2012-01-31) N/A The proportional interest of net proved oil reserve quantities of proportionately consolidated investees. ReservesProportionalInterestOfNetProvedReserveQuantitiesOfProportionatelyConsolidatedInvestees
2235 Reserves, Proportional Interest of Net Proved Reserve Quantities of Proportionately Consolidated Investees N/A Proportional interest of net proved oil reserve quantities of consolidated investees. ReservesProportionalInterestOfNetProvedReserveQuantitiesOfProportionatelyConsolidatedInvestees1
2236 Reserves, Share of Equity Method Investee’s Net Proved Oil and Gas Reserves N/A The proportional interest of net proved oil reserve quantities of equity investees. ReservesShareOfEquityMethodInvesteesNetProvedOilAndGasReserves
2237 Restricted Investments, at Fair Value debit The aggregate value of all restricted investments. RestrictedInvestmentsAtFairValue
2238 Restricted Investments Exempt from Registration, at Fair Value debit The aggregate value of all restricted investments which are exempt from registration pursuant to Rule 144A. RestrictedInvestmentsExemptFromRegistrationAtFairValue
2239 Restricted Investments Exempt from Registration, Percent of Net Assets N/A The percent of net assets of the aggregate value of all restricted investments exempt from registration pursuant to Rule 144A. RestrictedInvestmentsExemptFromRegistrationPercentOfNetAssets
2240 Restricted Investments Not Exempt from Registration, at Fair Value debit The aggregate value of all restricted investments which are not exempt from registration pursuant to Rule 144A. RestrictedInvestmentsNotExemptFromRegistrationAtFairValue
2241 Restricted Investments Not Exempt from Registration, Percent of Net Assets N/A The percent of net assets of the aggregate value of all restricted investments not exempt from registration pursuant to Rule 144A. RestrictedInvestmentsNotExemptFromRegistrationPercentOfNetAssets
2242 Restricted Investments, Percent of Net Assets N/A The percent of net assets of the aggregate value of all restricted investments. RestrictedInvestmentsPercentOfNetAssets
2245 Restructuring and Related Cost, Expected Cost Remaining (Deprecated 2014-01-31) debit Amount of expected cost remaining for the specified type of restructuring cost. RestructuringAndRelatedCostExpectedCostRemaining
2259 Results of Operations, Sales or Transfers to Entity’s Other Operations credit Sales or transfers to the enterprises other operations from oil and gas producing activities. ResultsOfOperationsSalesOrTransfersToEntitysOtherOperations
2260 Results of Operations, Sales Revenue to Unaffiliated Enterprises credit Sales revenue to unaffiliated enterprises from oil and gas producing activities. ResultsOfOperationsSalesRevenueToUnaffiliatedEnterprises
2262 Retail Land Sales, Maturity of Accounts Receivable, Next Rolling Twelve Months debit Amount of accounts receivable from retail land sales to be collected 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. RetailLandSalesMaturityOfAccountsReceivableNextRollingTwelveMonths
2263 Retail Land Sales, Maturity of Accounts Receivable, Remainder of Fiscal Year debit Amount of accounts receivable from retail land sales to be collected in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. RetailLandSalesMaturityOfAccountsReceivableRemainderOfFiscalYear
2264 Retail Land Sales, Maturity of Accounts Receivable, Rolling Year Five debit Amount of accounts receivable from retail land sales to be collected in the 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. RetailLandSalesMaturityOfAccountsReceivableRollingYearFive
2265 Retail Land Sales, Maturity of Accounts Receivable, Rolling Year Four debit Amount of accounts receivable from retail land sales to be collected in the fourth 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. RetailLandSalesMaturityOfAccountsReceivableRollingYearFour
2266 Retail Land Sales, Maturity of Accounts Receivable, Rolling Year Three debit Amount of accounts receivable from retail land sales to be collected in the third 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. RetailLandSalesMaturityOfAccountsReceivableRollingYearThree
2267 Retail Land Sales, Maturity of Accounts Receivable, Rolling Year Two debit Amount of accounts receivable from retail land sales to be collected in the second 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. RetailLandSalesMaturityOfAccountsReceivableRollingYearTwo
2269 Retention Payable, Due after Next Rolling Twelve Months credit Amounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid after 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. RetentionPayableDueAfterNextRollingTwelveMonths
2270 Retention Payable, Due after Rolling Year Five credit Amounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid after the 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. RetentionPayableDueAfterRollingYearFive
2271 Retention Payable, Due in Next Rolling Twelve Months credit Amounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid 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. RetentionPayableDueInNextRollingTwelveMonths
2272 Retention Payable, Due in Remainder of Fiscal Year credit Amounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. RetentionPayableDueInRemainderOfFiscalYear
2273 Retention Payable, Due in Rolling Year Five credit Amounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid in the 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. RetentionPayableDueInRollingYearFive
2274 Retention Payable, Due in Rolling Year Four credit Amounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid in the fourth 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. RetentionPayableDueInRollingYearFour
2275 Retention Payable, Due in Rolling Year Three credit Amounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid in the third 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. RetentionPayableDueInRollingYearThree
2276 Retention Payable, Due in Rolling Year Two credit Amounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid in the second 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. RetentionPayableDueInRollingYearTwo
2278 Risk Weighted Assets debit Amount of risk-weighted assets as calculated in accordance with U.S. Federal regulatory capital standards. RiskWeightedAssets
2280 Sale Leaseback Transaction, Accumulated Depreciation credit The accumulated depreciation and amortization related to the asset(s) sold in connection with the property sold to another party and leased back to the seller. SaleLeasebackTransactionAccumulatedDepreciation
2281 Sale Leaseback Transaction, Amount Due under Financing Arrangement credit The liability due as of the balance sheet date for leasebacks accounted for using the deposit method. SaleLeasebackTransactionAmountDueUnderFinancingArrangement
2282 Sale Leaseback Transaction, Annual Rental Payments credit The yearly payments due under the lease entered into in connection with the transaction involving the sale of property to another party and the lease of the property back to the seller. SaleLeasebackTransactionAnnualRentalPayments
2283 Sale Leaseback Transaction, Cumulative Gain Recognized (Deprecated 2012-01-31) debit Represents the cumulative amount of the gain that has been recognized (out of the total deferred gain) as income or a reduction in rent expense through the balance sheet date. SaleLeasebackTransactionCumulativeGainRecognized
2284 Sale Leaseback Transaction, Cumulative Gain Recognized credit Cumulative amount of gain recognized (out of deferred gain) as income or a reduction in rent expense. SaleLeasebackTransactionCumulativeGainRecognized1
2288 Sale Leaseback Transaction, Gross Proceeds (Deprecated 2014-01-31) debit The gross proceeds received from the asset(s) sold in connection with the transaction involving the sale of property to another party and the lease back to the seller. SaleLeasebackTransactionGrossProceeds
2289 Sale Leaseback Transaction, Gross Proceeds, Financing Activities debit Amount of cash inflow before closing and deferred financing costs received by a seller-lessee in a sale-leaseback recognized in financing activities. SaleLeasebackTransactionGrossProceedsFinancingActivities
2290 Sale Leaseback Transaction, Gross Proceeds, Investing Activities debit Amount of cash inflow before closing and deferred financing costs received by a seller-l