US GAAP Disclosure List

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Cost of Goods and Service, Excluding Depreciation, Depletion, and Amortization


ItemTypePeriodBalanceDescription
Cost, Direct Material$durationdebitCost of material used for good produced and service rendered.
Cost of Goods Sold, Direct Financing Lease$durationdebitCost of goods sold for direct financing lease.
Cost of Goods Sold, Sales-type Lease$durationdebitCost of goods sold for sales-type financing lease.
Direct Costs of Leased and Rented Property or Equipment$durationdebitAmount of expense incurred and directly related to generating revenue by lessor from operating lease of rented property and equipment.
Cost, Direct Labor$durationdebitCost of labor directly related to good produced and service rendered. Includes, but is not limited to, payroll cost and equity-based compensation.
Cost, Overhead$durationdebitIndirect cost incurred related to good produced and service rendered.
Cost, Maintenance$durationdebitCost of maintenance incurred and directly related to good produced and service rendered.
Cost, Direct Tax and License$durationdebitAmount of tax incurred and cost of license directly related to good produced or service rendered.
Cost, Trust Asset Sold to Pay Expense$durationdebitCost of trust assets sold to pay trust expenses (includes commodities, but is not limited to, gold and silver).
Cost of Property Repairs and Maintenance$durationdebitThe 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$durationdebitOther operating costs incurred during the reporting period and may include amounts paid to maintain the property.
Loss on Contracts$durationdebitLosses 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$durationdebitCosts associated with revenues arising from an entity that is an affiliate of the reporting entity by means of direct or indirect ownership.
Direct Operating Costs text
Inventory, Firm Purchase Commitment, Loss$durationdebitAmount of loss recognized on firm purchase commitment for inventory.
Excise and Sales Taxes$durationdebitThe amount of excise and sales taxes included in sales and revenues, which are then deducted as a cost of sales. Includes excise taxes, which are applied to specific types of transactions or items (such as gasoline or alcohol); and sales, use and value added taxes, which are applied to a broad class of revenue-producing transactions involving a wide range of goods and services.
Production Related Impairments or Charges text
Cost of Goods and Service, Excluding Depreciation, Depletion, and Amortization, Total$durationdebitCost of product sold and service rendered, excluding depreciation, depletion, and amortization.
Water Production Costs$durationdebitCost incurred related to water production and may include cost of treatment plants, pumps, pipes and reservoir, purchased water, power and pump taxes as well as the cost of reducing water leakage.
Cost of Purchased Water$durationdebitCost 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$durationcreditReturn of or reimbursements received in relation to direct costs and expenses previously paid or incurred.
Manufacturing Costs$durationdebitThe aggregate costs incurred in the production of goods for sale.
Direct Operating Maintenance Supplies Costs$durationdebitCosts of maintenance supplies used that are directly related to goods produced and sold, or services rendered, during the reporting period.
Operating Insurance and Claims Costs, Production$durationdebitInsurance and claims costs directly related to goods produced and sold, or services rendered, during the reporting period.
Fuel Costs$durationdebitFuel costs incurred that are directly related to goods produced and sold and services rendered during the reporting period.
Direct Communications and Utilities Costs text
Aircraft Rental and Landing Fees, Total$durationdebitExpenses 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$durationdebitThe aggregate direct operating costs incurred during the reporting period.
Inventory Write-down$durationdebitAmount 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$durationdebitNonrecurring 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.

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