Item | Type | Period | Balance | Description | Cost, Direct Material | $ | duration | debit | Cost of material used for good produced and service rendered. |
Cost of Goods Sold, Direct Financing Lease | $ | duration | debit | Cost of goods sold for direct financing lease. |
Cost of Goods Sold, Sales-type Lease | $ | duration | debit | Cost of goods sold for sales-type financing lease. |
Direct Costs of Leased and Rented Property or Equipment | $ | duration | debit | Amount of expense incurred and directly related to generating revenue by lessor from operating lease of rented property and equipment. |
Cost, Direct Labor | $ | duration | debit | Cost of labor directly related to good produced and service rendered. Includes, but is not limited to, payroll cost and equity-based compensation. |
Cost, Overhead | $ | duration | debit | Indirect cost incurred related to good produced and service rendered. |
Cost, Maintenance | $ | duration | debit | Cost of maintenance incurred and directly related to good produced and service rendered. |
Cost, Direct Tax and License | $ | duration | debit | Amount of tax incurred and cost of license directly related to good produced or service rendered. |
Cost, Trust Asset Sold to Pay Expense | $ | duration | debit | Cost of trust assets sold to pay trust expenses (includes commodities, but is not limited to, gold and silver). |
Cost of Property Repairs and Maintenance | $ | duration | debit | The aggregate costs of keeping the property in good condition but that do not appreciably prolong the life or increase the value of the property. |
Cost of Other Property Operating Expense | $ | duration | debit | Other operating costs incurred during the reporting period and may include amounts paid to maintain the property. |
Loss on Contracts | $ | duration | debit | Losses recognized in the current period on contracts which are expected to generate losses, which are probable and can be reasonably estimated, in a future period. |
Affiliate Costs | $ | duration | debit | Costs associated with revenues arising from an entity that is an affiliate of the reporting entity by means of direct or indirect ownership. |
Direct Operating Costs | text | | | |
Inventory, Firm Purchase Commitment, Loss | $ | duration | debit | Amount of loss recognized on firm purchase commitment for inventory. |
Excise and Sales Taxes | $ | duration | debit | The amount of excise and sales taxes included in sales and revenues, which are then deducted as a cost of sales. Includes excise taxes, which are applied to specific types of transactions or items (such as gasoline or alcohol); and sales, use and value added taxes, which are applied to a broad class of revenue-producing transactions involving a wide range of goods and services. |
Production Related Impairments or Charges | text | | | |
Cost of Goods and Service, Excluding Depreciation, Depletion, and Amortization, Total | $ | duration | debit | Cost of product sold and service rendered, excluding depreciation, depletion, and amortization. |
Water Production Costs | $ | duration | debit | Cost incurred related to water production and may include cost of treatment plants, pumps, pipes and reservoir, purchased water, power and pump taxes as well as the cost of reducing water leakage. |
Cost of Purchased Water | $ | duration | debit | Cost of water purchased, may include any water related assessment. If water is bought on a unit volume basis, would also be considered as commodity costs. |
Recovery of Direct Costs | $ | duration | credit | Return of or reimbursements received in relation to direct costs and expenses previously paid or incurred. |
Manufacturing Costs | $ | duration | debit | The aggregate costs incurred in the production of goods for sale. |
Direct Operating Maintenance Supplies Costs | $ | duration | debit | Costs of maintenance supplies used that are directly related to goods produced and sold, or services rendered, during the reporting period. |
Operating Insurance and Claims Costs, Production | $ | duration | debit | Insurance and claims costs directly related to goods produced and sold, or services rendered, during the reporting period. |
Fuel Costs | $ | duration | debit | Fuel costs incurred that are directly related to goods produced and sold and services rendered during the reporting period. |
Direct Communications and Utilities Costs | text | | | |
Aircraft Rental and Landing Fees, Total | $ | duration | debit | Expenses incurred related to the lease of aircraft from outside third parties that are used in the entity's business operations and direct costs incurred at airports primarily consisting of fees paid to the airport authority for takeoff and landing, gate and facility fees, and other related fees. |
Direct Operating Costs, Total | $ | duration | debit | The aggregate direct operating costs incurred during the reporting period. |
Inventory Write-down | $ | duration | debit | Amount of loss from reductions in inventory due to subsequent measurement adjustments, including, but not limited to, physical deterioration, obsolescence, or changes in price levels. |
Production Related Impairments or Charges, Total | $ | duration | debit | Nonrecurring impairment charges related to the write-off of production-related equipment and inventory. This tag is used when an Entity charges this cost to cost of goods sold. |