US GAAP Disclosure List

↑Content

Liabilities and Equity


ItemTypePeriodBalanceDescription
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.
Short-Term Debt text
Collateralized Financings text
Broker-Dealer, Payable to Other Broker-Dealer and Clearing Organization text
Payables To Customers
Contract with Customer, Liability, Total$instantcreditAmount of obligation to transfer good or service to customer for which consideration has been received or is receivable.
Management Fee Payable$instantcreditAmount of fee payable for management of fund or trust.
Financial Instruments Sold, Not yet Purchased, at Fair Value text
Deferred Compensation Liability, Current and Noncurrent, Total$instantcreditAggregate carrying value as of the balance sheet date of the liabilities for all deferred compensation arrangements. Represents currently earned compensation under compensation arrangements that is not actually paid until a later date.
Accounts Payable, Total$instantcreditCarrying value as of the balance sheet date of liabilities 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.
Supplier Finance Program, Obligation, Beginning Balance$instantcreditAmount of obligation for supplier finance program.
Accrued Liabilities text
Deferred Income Tax Liabilities, Net$instantcreditAmount, after deferred tax asset, of deferred tax liability attributable to taxable differences with jurisdictional netting.
Liability, Defined Benefit Plan text
Asset Retirement Obligation, Beginning Balance$instantcreditThe carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees.
Off-Market Lease, Unfavorable$instantcreditThis element represents a liability associated with the acquisition of an off-market lease when the terms of the lease are unfavorable to the market terms for the lease at the date of acquisition.
Long-Term Debt, Unclassified text
Finance Lease, Liability, Total$instantcreditPresent value of lessee's discounted obligation for lease payments from finance lease.
Operating Lease, Liability, Total$instantcreditPresent value of lessee's discounted obligation for lease payments from operating lease.
Borrowings under Guaranteed Investment Agreements$instantcreditCarrying value as of the balance sheet date of the sum of the obligations to contract holders to provide to them an agreed upon rate of return pursuant to the terms of the underlying contract. These contracts represent lending by the contract holders to the entity in return for a guaranteed (primarily fixed) interest rate until maturity, unless called earlier if the contracts provide that option to the contract holders (usually institutions). There is little or no insurance risk for the entity.
Separate Account, Liability, Beginning Balance$instantcreditAmount of liability for variable contract in which all or portion of contract holder's funds is allocated to specific separate account and supported by assets held in separate account.
Disposal Group, Including Discontinued Operation, Liabilities, Total$instantcreditAmount classified as liabilities attributable to disposal group held for sale or disposed of.
Other Liabilities, Total$instantcreditAmount of liabilities classified as other.
Liabilities, Total$instantcreditSum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.
Temporary Equity, Carrying Amount, Including Portion Attributable to Noncontrolling Interests text
Temporary Equity, Other Disclosure text
Equity, Attributable to Parent text
Equity, Attributable to Noncontrolling Interest, Beginning Balance$instantcreditAmount of equity (deficit) attributable to noncontrolling interest. Excludes temporary equity.
Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance$instantcreditAmount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.
Preferred Stock, Number of Shares, Par Value and Other Disclosure text
Common Stock, Number of Shares, Par Value and Other Disclosure text
Treasury Stock, Number of Shares and Restriction Disclosures text
Retained Earnings, Deficit EliminatedtextDescription of the total amount of deficit eliminated for a period of at least three years from the effective date of quasi-reorganization.
Partners' Capital text
Partners' Capital Attributable to Noncontrolling Interest$instantcreditTotal of all Partners' Capital (deficit) items which is directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest).
Partners' Capital, Including Portion Attributable to Noncontrolling Interest, Total$instantcreditAmount of partners' capital (deficit), including portions attributable to both the parent and noncontrolling interests. Excludes temporary equity and is sometimes called permanent equity.
General Partners' Capital Account text
Limited Partners' Capital Account text
Preferred Units, Preferred Partners' Capital Account text
Other Units, Other Ownership Interests' Capital Account text
Limited Liability Company (LLC) Members' Equity text
Members' Equity Attributable to Noncontrolling Interest$instantcreditAmount of ownership interest in limited liability company (LLC) directly or indirectly attributable to noncontrolling interests.
Limited Liability Company (LLC) Members' Equity, Including Portion Attributable to Noncontrolling Interest, Total$instantcreditAmount of ownership interest in a limited liability company (LLC), including portions attributable to both the parent and noncontrolling interests.

Login to ReadyRatios

 

Have you forgotten your password?

Are you a new user?

Login As
You can log in if you are registered at one of these services: