US GAAP Disclosure List

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ItemTypePeriodBalanceDescription
Other Industries text
Agriculture durationThe entire disclosure for entities in the agriculture industry.
Airline text
Entertainment durationThe entire disclosure for entities in the entertainment industry.
Franchisors text
Trusts text
Patron Economically Dependent, DescriptiontextDescription of the transaction with an economically dependent patron on an agricultural cooperative.
Agricultural Cooperative Inventory, Amount$instantdebitThe carrying amount of members' products at the balance sheet date.
Intermediate-life Plants, Accumulated Costs$instantdebitThe amount of accumulated costs related to intermediate-life plants.
Intermediate-life Plants, Useful LifeinstantUseful life of intermediate-life plants, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.
Patronage Source Earnings$durationcreditAmount of revenue in excess of cost resulting from transactions for or with patrons.
Nonpatronage Source Earnings$durationcreditThe excess or revenues over costs resulting from transactions that do not relate to patrons.
Retained Patronage Allocations$durationcreditAmount of patronage earnings retained within the agricultural cooperative.
Retains$durationcreditAmount of patronage earnings withheld by agricultural cooperatives from distributions and allocated to patrons' capital accounts.
Patronage Refunds$durationdebitAmount of earnings distributed to patrons of the agricultural cooperative.
Airline Cash Flow Elements text
Airline Destination durationTabular disclosure of airline-related information by geographic areas as defined by the U.S. Department of Transportation.
Airline Expenses text
Airline Property, Plant, and Equipment text
Airline Related Inventory, Net text
Indefinite-Lived Slots and Routes text
Types of Commercial Aircraft durationTabular disclosure of information by type of commercial aircraft.
Deposits on Flight Equipment$instantdebitCarrying amount, at the balance sheet date, of deposits made to the manufacturer for new flight equipment still under construction. May include capitalized interest.
Number of Aircraft OperateddurationNumber of aircraft operated by the carrier.
Broadcasters License Agreement Commitments, DescriptiontextA description of the commitments for license agreements that have been executed but were not reported because they do not meet the conditions for recording a liability.
Entertainment, Film text
Entertainment, License Agreement for Program Material text
Entertainment Cash Flow Elements text
Advance Royalties text
Artist Advances and Royalty Guarantees, CommitmentstextDescription of the commitments made for future artist advances payable and royalty guarantees.
Artist Advances, Commitments, Amount$instantcreditThe amount the entity has committed to make for future artist advances.
Royalty Guarantees, Commitments, Amount$instantcreditThe amount the entity has committed to make for future royalty guarantees.
Accrued Participation Liabilities, Due in Next Operating Cycle$instantcreditThe amount of accrued participation liabilities that it expects to pay during the upcoming operating cycle.
Accounting Standards Update 2019-02 Transition text
Franchisors durationThe entire disclosure for franchisors.
Gain (Loss) on Sale of Trust Assets to Pay Expenses text
Proceeds from Sale of Trust Assets to Pay Expenses$durationdebitAmount of cash inflows from the sale of trust assets to pay trust expenses.

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