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US GAAP Disclosure List 2012

↑Content | Leases

Operating Leases of Lessee Disclosure


ItemTypePeriodBalanceDescription
Description of Lessee Leasing Arrangements, Operating LeasestextA general description of the nature of the existing leasing arrangements of a lessee for all operating leases including, but not limited to: (1) rental escalation clauses; (2) renewal or purchase options; (3) guarantees or indemnities, if any, (4) restrictions imposed by lease arrangements; (5) unusual provisions or conditions; (6) contingent rentals, if any; and (7) lease expiration dates.
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity $instantcredit
Operating Leases, Future Minimum Payments Due, Next Twelve Months$instantcreditAmount of required minimum rental payments maturing in the next fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year.
Operating Leases, Future Minimum Payments, Due in Two and Three Years $instantcredit
Operating Leases, Future Minimum Payments, Due in Four and Five Years $instantcredit
Operating Leases, Future Minimum Payments, Due Thereafter$instantcreditAmount of required minimum rental payments maturing after the fifth fiscal year following the latest fiscal year for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year.
Operating Leases, Future Minimum Payments Due, Total$instantcreditAmount of required minimum rental payments for leases having an initial or remaining non-cancelable letter-terms in excess of one year.
Operating Leases, Future Minimum Payments, Remainder of Fiscal Year$instantcreditAmount of required minimum rental payments maturing 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.
Operating Leases, Future Minimum Payments Due, Rolling Maturity $instantcredit
Operating Leases, Future Minimum Payments, Next Rolling Twelve Months$instantcreditAmount of required minimum rental payments maturing in the next rolling twelve months following the latest balance sheet presented for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year.
Operating Leases, Future Minimum Payments, Due in Rolling Year Two and Three $instantcredit
Operating Leases, Future Minimum Payments, Due in Rolling Year Four and Five $instantcredit
Operating Leases, Future Minimum Payments, Due in Rolling after Year Five$instantcreditAmount of required minimum rental payments maturing after the fifth rolling twelve months following the latest balance sheet presented for operating leases having an initial or remaining non-cancelable letter-terms in excess of one year.
Operating Leases, Future Minimum Payments Due, Total$instantcreditAmount of required minimum rental payments for leases having an initial or remaining non-cancelable letter-terms in excess of one year.
Operating Leases, Rent Expense, Net $duration
Operating Leases, Rent Expense, Minimum Rentals$durationdebitThis element represents the payments that the lessee is obligated to make or can be required to make in connection with a property under the terms of an agreement classified as an operating lease, excluding contingent rentals and a guarantee by the lessee of the lessor's debt and the lessee's obligation to pay (apart from the rental payments) executory costs such as insurance, maintenance, and taxes.
Operating Leases, Rent Expense, Contingent Rentals$durationdebitThe increases or decreases in lease payments that result from changes occurring after the inception of the lease in the factors (other than the passage of time) on which lease payments are based, except that any escalation of minimum lease payments relating to increases in construction or acquisition cost of the leased property or for increases in some measure of cost or value during the construction or preconstruction period, are excluded from contingent rentals. Contingent rentals also may include amounts for which the triggering events have not yet occurred or the specified targets for which have not yet been achieved (such as sales based percentage rent), but which events are considered probable of occurring or which specified targets are considered probable of being achieved.
Operating Leases, Rent Expense, Sublease Rentals$durationcreditThe total amount of sublease rental income recognized during the period that reduces the entity's rent expense incurred under operating leases.
Operating Leases, Rent Expense, Net, Total$durationdebitRental expense for the reporting period incurred under operating leases, including minimum and any contingent rent expense, net of related sublease income.
Operating Leases, Future Minimum Payments Due, Future Minimum Sublease Rentals$instantdebitContractually required future rental payments receivable on noncancelable subleasing arrangements.
Operating Leases, Indemnification Agreements, DescriptiontextThis element represents the description of a lease related indemnification agreement including the nature of the indemnification, the maximum potential amount of future payments the indemnification agreement could be required to make under the agreement, the current carrying amount of the liability and the nature of any recourse provision that would enable the lessee guarantor) to recover from third parties any of the amounts paid under the agreement and any assets held either as collateral or by third parties that upon occurrence of any triggering event or condition under the indemnification agreement the guarantor can obtain and liquidate to recover all or a portion of the amounts paid under the indemnification agreement.
Operating Leases of Lessee, Contingent Rentals, Description of Variable Rate BasistextThe reference rate for the variable rate of the lessee's operating lease, such as LIBOR or the US Treasury rate and the maturity of the reference rate used, such as three months or six months LIBOR.
Operating Leases of Lessee, Contingent Rentals, Basis Spread on Variable Rate%instantThe percentage points added to the reference rate to compute the variable rate on the lessee's operating lease.

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