Item | Type | Period | Balance | Description | Pension and Other Postretirement Plans, Policy | | duration | | Disclosure of accounting policy for pension and other postretirement benefit plans. This accounting policy may address (1) the types of plans sponsored by the entity, and the benefits provided by each plan (2) groups that participate in (or are covered by) each plan (3) how plan assets, liabilities and expenses are measured, including the use of any actuaries and (4) significant assumptions used by the entity to value plan assets and liabilities and how such assumptions are derived. |
Postemployment Benefit Plans, Policy | | duration | | Disclosure of accounting policy for postemployment benefits. Postemployment benefits are benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement, except for: a) benefits provided through a pension or postretirement benefit plan, b) individual deferred compensation arrangements, c) special or contractual termination benefits, and d) stock compensation plans. |
Employee Stock Ownership Plan (ESOP), Policy | | duration | | Disclosure of accounting policy for ESOP transactions, including the method of measuring compensation, the classification of dividends on ESOP shares, and the treatment of ESOP shares for EPS computations. If the employer has both old ESOP shares for which it does not adopt new guidance and new ESOP shares for which new guidance is required, these disclosures are required for both blocks of shares. |
Share-Based Payment Arrangement, Earnings Per Share Computation, Description | text | | | Description of treatment of share-based payment arrangement in earnings per share computation. |
Share-Based Payment Arrangement | | duration | | Disclosure of accounting policy for award under share-based payment arrangement. Includes, but is not limited to, methodology and assumption used in measuring cost. |
Share-Based Payment Arrangement, Director | | duration | | Disclosure of accounting policy for award granted to director under share-based payment arrangement. Includes, but is not limited to, methodology and assumption used in measuring cost. |
Share-Based Payment Arrangement, Forfeiture | | duration | | Disclosure of accounting policy election for determining cost for share-based payment arrangement by either estimating forfeiture expected to occur or by recognizing effect of forfeiture upon occurrence. |
Compensated Absences Policy | | duration | | Disclosure of accounting policy for compensated absences. The accounting policy may include a description of the employers programs and practices associated with compensated absences, accounting policies for compensated absences, and amount of any liability for compensated absences. |
Incentive Distribution Policy, Managing Member or General Partner, Description | | duration | | Disclosure of accounting policy for an incentive policy and the associated accounting for a plan in a limited liability corporation or limited partnership that includes the payment of cash or stock or units to the managing member or general partner. |
Pension and Other Postretirement Plans, Pensions, Policy | | duration | | Disclosure of accounting policy for pension plans. This accounting policy may address (1) the types of plans sponsored by the entity (2) groups that participate in (or are covered by) each plan (3) how plan assets, liabilities and expenses are measured, including the use of any actuaries and (4) significant assumptions used by the entity to value plan assets and liabilities and how such assumptions are derived. |
Pension and Other Postretirement Plans, Nonpension Benefits, Policy | | duration | | Disclosure of accounting policy for plans, other than pension plans, that provide postretirement benefits (including both defined benefit and defined contribution plans). This accounting policy may address (1) the types of plans sponsored by the entity, and the benefits provided by each plan (2) groups that participate in (or are covered by) each plan (3) how plan assets, liabilities and expenses are measured, including the use of any actuaries and (4) significant assumptions used by the entity to value plan assets and liabilities and how such assumptions are derived. |
Grandfathered ESOP Expense Recognition, Policy | | duration | | Disclosure of accounting policy for grandfathered ESOP shares acquired prior to January 1, 1993, including the method of measuring compensation, method of recognizing expense, the classification of dividends on ESOP shares, impact of the ESOP on the financial statements and the treatment of ESOP shares for earnings per share computations. |
Share-Based Payment Arrangement, Forfeiture Method | | duration | | Indicates method for determining cost for share-based payment arrangement by estimating expected forfeiture or recognizing forfeiture upon occurrence. Acceptable values are "Estimating expected forfeitures" and "Recognizing forfeitures when they occur". |