US GAAP Disclosure List

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ItemTypePeriodBalanceDescription
Statement of Financial Position text
Statement textSchedule reflecting a Statement of Income, Statement of Cash Flows, Statement of Financial Position, Statement of Shareholders' Equity and Other Comprehensive Income, or other statement as needed.
Restatement Axis
Class of Stock textInformation by the different classes of stock of the entity.
Statement textLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
Restatement Domain
Class of Stock durationShare of stock differentiated by the voting rights the holder receives. Examples include, but are not limited to, common stock, redeemable preferred stock, nonredeemable preferred stock, and convertible stock.
Assets text
Liabilities and Equity text
Scenario Previously Reported Member
Restatement Adjustment Member
Common Class A durationClassification of common stock representing ownership interest in a corporation.
Common Class B durationClassification of common stock that has different rights than Common Class A, representing ownership interest in a corporation.
Common Class C durationClassification of common stock that has different rights than provided to Class A or B shares, representing ownership interest in a corporation.
Cumulative Preferred Stock durationPreferred stock upon which unpaid dividends accumulate until paid to shareholders. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Noncumulative Preferred Stock durationPreferred stock upon which unpaid dividends do not accrue.
Redeemable Preferred Stock durationDescription of type or class of redeemable preferred stock. For instance, cumulative preferred stock, noncumulative preferred stock, convertible or series.
Nonredeemable Preferred Stock durationPreferred shares that are not redeemable before liquidation of the entity. Preferred shares may provide a preferential dividend to the dividend on common stock and may take precedence over common stock in the event of a liquidation. Preferred shares typically represent an ownership interest in the company.
Convertible Preferred Stock durationPreferred stock that may be exchanged into common shares or other types of securities at the owner's option.
Preferred Class A durationOutstanding nonredeemable preferred class A stock or outstanding convertible preferred class A stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Preferred Class B durationOutstanding nonredeemable preferred class B stock or outstanding preferred class B stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.
Series A Preferred Stock durationSeries A preferred stock.
Series B Preferred Stock durationSeries B preferred stock.
Series C Preferred Stock durationSeries C preferred stock.
Series D Preferred Stock durationSeries D preferred stock.
Series E Preferred Stock durationSeries E preferred stock.
Series F Preferred Stock durationSeries F preferred stock.
Series G Preferred Stock durationSeries G preferred stock.
Series H Preferred Stock durationSeries H preferred stock.
Real Estate Investment Property, Net text
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures text
Inventory, Real Estate text
Cash and Cash Equivalents, at Carrying Value text
Restricted Cash and Cash Equivalents text
Investments text
Net Investment in Lease, before Allowance for Credit Loss, Total$instantdebitAmount, before allowance for credit loss, of net investment in sales-type and direct financing leases.
Assets under Management, Carrying Amount$instantdebitThe carrying amount of assets an investment adviser manages on behalf of investors.
Accounts and Financing Receivable, after Allowance for Credit Loss text
Property, Plant and Equipment, Net text
Property, Plant, and Equipment, Collections, Not Capitalized$instantdebitAmount not capitalized of work of art, historical treasure, and similar asset classified as collections.
Goodwill, Beginning Balance$instantdebitAmount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.
Real Estate, Held-for-Sale$instantdebitAmount of investment in land and building held for sale. Excludes real estate considered inventory.
Intangible Assets, Net (Excluding Goodwill) text
Finance Lease, Right-of-Use Asset, after Accumulated Amortization, Total$instantdebitAmount, after accumulated amortization, of right-of-use asset from finance lease.
Operating Lease, Right-of-Use Asset$instantdebitAmount of lessee's right to use underlying asset under operating lease.
Other Restricted Assets text
Prepaid Expense and Other Assets text
Contract with Customer, Asset, after Allowance for Credit Loss text
Capitalized Contract Cost, Net, Total$instantdebitAmount, after accumulated amortization and accumulated impairment loss, of asset recognized from cost incurred to obtain or fulfill contract with customer.
Income Taxes Receivable$instantdebitCarrying amount as of the balance sheet date of income taxes previously overpaid to tax authorities (such as U.S. Federal, state and local tax authorities) representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes. Also called income tax refund receivable.
Deferred Costs, Leasing, Net text
Deferred Income Tax Assets, Net$instantdebitAmount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting.
Deferred Rent Receivables, Net$instantdebitAmount of excess of rental income recognized over rental payment required by lease.
Disposal Group, Including Discontinued Operation, Assets text
Asset, Held-for-Sale, Not Part of Disposal Group text
Health Care Organization, Accounts Receivable Due from Third-Party Payor, Retroactive Adjustment$instantdebitAmount of receivable from retroactive adjustment for final settlement or appeal due from third-party payor.
Deposits Assets$instantdebitCarrying value of amounts transferred to third parties for security purposes that are expected to be returned or applied towards payment in the future.
Assets, Total$instantdebitSum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.
Liabilities text
Commitments and Contingencies$instantcreditRepresents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.
Temporary Equity text
Equity, Including Portion Attributable to Noncontrolling Interest text
Stockholders' Equity, Number of Shares, Par Value and Other Disclosure text
Partners' Capital, Including Portion Attributable to Noncontrolling Interest text
Partners' Capital, Number of Units, Par Value and Other Disclosure text
Limited Liability Company (LLC) Members' Equity, Including Portion Attributable to Noncontrolling Interest text
Liabilities and Equity, Total$instantcreditAmount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.

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