| Item | Type | Period | Balance | Description | | Oil and Gas | | duration | | Disclosure of accounting policy for oil and gas entities. |
| Industry-Specific Policies, Broker-Dealer | | duration | | Disclosure of accounting policy for recognition of revenues and expenses including commissions, underwriting, management and investment advisory fees, trading gains and losses, interest income and expense, dividend income and expense, floor brokerage, and exchange fees. Also, may include the broker-dealers' disclosure on the nature of operations and estimates used in preparation of financial statements and significant estimates. |
| Industry-Specific Policies, Insurance Companies | | duration | | Disclosure of accounting policy for insurance companies that are industry specific. |
| Public Utilities, Policy | | duration | | Disclosure of accounting policy for public utilities. Examples include a discussion about the scope criteria and appropriateness for and extent of the application of generally accepted accounting principles related to accounting for the effects of certain types of regulation (may include identification of specific business units). Other examples of the disclosures may include: descriptions of the form and economic effects of regulation (for example, but not limited to, recording of regulatory assets and liabilities to the rate setting process); statement about periodic assessments of periodic assessments of generally accepted accounting principles related to accounting for the effects of certain types of regulation; information regarding amortization of and return on regulatory assets and liabilities, including the remaining amounts and recovery or settlement periods; accounting for changes to recovery estimates; AFUDC, plant abandonment's and plant disallowances. |
| Real Estate, Policy | | duration | | Disclosure of accounting policy for entities that primarily develop and then sell real property at retail or otherwise. |
| Construction Contractor | | duration | | Disclosure of accounting policy for construction contractors. |
| Government Contractors, Inventory, Policy | | duration | | Disclosure of accounting policy for determining costs included in inventory. |
| Health Care Entities, Policy | | duration | | Disclosure of accounting policy for all health care policies. |
| Entertainment Entities, Policy | | duration | | Disclosure of accounting policy for entertainment entities. |
| Agriculture, Policy | | duration | | Disclosure of accounting policy for agriculture entities. |
| Depreciation, Depletion, and Amortization | | duration | | Disclosure of accounting policy for depreciation, depletion, and amortization of property and equipment costs, including methods used and estimated useful lives and how impairment of such assets is assessed and recognized. |
| Oil and Gas Properties Policy | | duration | | Disclosure of accounting policy for oil and gas property which may include the basis of such assets, depreciation methods used and estimated useful lives, the entity's capitalization policy, including its accounting treatment for costs incurred for repairs and maintenance activities, whether such asset balances include capitalized interest and the method by which such is calculated, how disposals of such assets are accounted for and how impairment of such assets is assessed and recognized. |
| Oil and Gas, Gas-Balancing Arrangement | | duration | | Disclosure of accounting policy for gas-balancing arrangement. |
| Oil and Gas, Capitalized Exploratory Well Cost | | duration | | Disclosure of accounting policy for capitalization of exploratory drilling costs, including the criteria management applies in evaluating whether costs incurred meet the criteria for initial capitalization, continued capitalization, impairment, and how often such evaluations are made. |
| Oil and Gas, Internal Cost Capitalization | | duration | | Disclosure of accounting policy for capitalization of internal cost for acquisition, exploration, and production in oil- and gas-producing activities. |
| Oil and Gas and Mining, Proportionate Consolidation, Interest in Unincorporated Joint Venture or Partnership | | duration | | Disclosure of accounting policy for interest in an unincorporated joint venture or partnership that is included in the enterprise's financial statements using the proportionate consolidation method of accounting. |
| Oil and Gas, Cost Incurred | | duration | | Disclosure of accounting policy for property acquisition, exploration, and development cost incurred in oil- and gas-producing activities and whether cost is capitalized or charged to expense when incurred. |
| Oil and Gas, Accounting Method, Full Cost or Successful Efforts | | duration | | Disclosure of accounting policy for cost incurred in oil- and gas-producing activities as full cost or successful efforts method. |
| Oil and Gas, Royalty Trust, Distributable Income | | duration | | Disclosure of accounting policy for a royalty trust in determining distributable income and how distributable income differs from income determined on the basis of US GAAP. |
| Exchange Memberships, Policy | | duration | | Disclosure of accounting policy for exchange membership with right of ownership, right to conduct business and contributed exchange membership. |
| Securities Owned Not Readily Marketable, Policy | | duration | | Disclosure of accounting policy for not readily marketable securities, valuation methods and significant assumptions used to determine fair value, restrictions on the investment and reasons investments are not readily marketable, including securities that are not registered, investments in nonpublic entities. |
| Management and Investment Advisory Fees, Policy | | duration | | Disclosure of accounting policy for the recognition of fees for investment advise, research, administrative and investment account management services provided to customers by broker dealers. This fee is generally based on the net assets of the fund or the account. |
| Commissions, Policy | | duration | | Disclosure of accounting policy for fees earned by the broker dealer, acting as an agent in the buying and selling of securities and administrative efforts on behalf of customers and may include the timing of commission revenue recognition and presentation in the financial statements. Commissions earned are usually related to the broker dealer's customers' trading volume and the dollar amounts of the trades. |
| Floor Brokerage, Policy | | duration | | Disclosure of accounting policy for the recognition and recording of fees paid to other broker dealers for executing trades. Broker-dealers often use other brokers to execute trades on their behalf. The trading broker-dealer becomes a customer of the executing broker-dealer and pays a floor brokerage fee. Such fees are paid periodically either directly to the executing broker-dealer or through a clearinghouse. These include fees paid to clearing brokers and market specialists. |
| Investment Banking Fees, Policy | | duration | | Disclosure of accounting policy for recognition of revenue for securities underwriting, acting as agent, services in merger acquisition and financial advisory services. Revenues would include gains, losses and fees, net of syndicate expenses arising from securities offerings. |
| Policyholder Accounts, Policy | | duration | | Disclosure of accounting policy for contracts reported in separate accounts, including the extent and terms of minimum guarantees, basis of presentation for separate account assets and liabilities and related separate account activity, the liability valuation method and assumptions used in valuing each type of policyholder and contract holder account maintained by the entity. |
| Allocations to Policyholders, Policies | | duration | | Disclosure of accounting policy for determining amounts of income and expenses allocated to policyholders and contract holders, excluding the method for determining dividends payable to policyholders and accounting policies pertaining to separate accounts for variable annuity contracts. |
| Premiums Receivable, Basis of Accounting, Policy | | duration | | Disclosure of accounting policy for determining the gross carrying amount of premiums due from policyholders, insureds, and other insurance entities. |
| Premiums Receivable, Allowance for Doubtful Accounts, Estimation Methodology, Policy | | duration | | Disclosure of accounting policy for determining the estimated allowance for doubtful accounts for premium amounts due from policyholders, insureds, and other insurance entities. May include factors that management considered, such as historical loss experience and current economic and competitive conditions. |
| Policy Loans Receivable, Policy | | duration | | Disclosure of accounting policy for policy loans receivable, including the basis for determining the amount reported for loans made to policyholders against and secured by future policy benefits. May also disclose the range of interest rates charged to policyholders on such loans. |
| Present Value of Future Insurance Profits, Policy | | duration | | Disclosure of accounting policy for determining PVFP and for amortizing it over future periods (methodologies and assumptions) in connection with the purchase of a life insurance company. It is also known as Value of Business Acquired, or VOBA. This element is appropriate for business combinations entered into before December 15, 2008. |
| Intangible Assets Arising from Insurance Contracts Acquired in Business Combination, Policy | | duration | | Disclosure of accounting policy for measuring intangible assets arising from insurance and reinsurance contracts acquired in a business combination. This disclosure describes the amortization method used in connection with a business combination entered into on or after December 15, 2008. |
| Deferred Policy Acquisition Costs, Policy | | duration | | Disclosure of accounting policy for deferred policy acquisition costs, including the nature, type, and amount of capitalized costs incurred to write or acquire insurance contracts, and the basis for and methodologies applied in capitalizing and amortizing such costs. |
| Internal Replacements of Insurance Contracts, Policy | | duration | | Disclosure of accounting policy for previously deferred policy acquisition costs and previously deferred sales inducements when internal replacements of insurance contracts occur, including whether or not the entity has availed itself of the alternative guidance permitted under GAAP, and, if so, for which types of internal replacement transactions. |
| Short-Duration Contracts, Policy | | duration | | Disclosure of accounting policy for short-duration insurance products, which include most property and casualty contracts, certain term life insurance, accident and health contracts, and other contracts not deemed to be of long-duration by virtue of their providing insurance protection for a fixed period of short duration, and rights granted to the insurer with respect to cancellation and premium adjustments; and revenue recognition policies pertaining to premiums received thereon. |
| Insurance, Long-Duration Contract | | duration | | Disclosure of accounting policy for long-duration insurance products (whole life, universal life, variable annuities, guaranteed renewable term, and title insurance contracts), including the basis for recognizing and determining amounts of revenues and policyholder funds pertaining to long-duration contracts, the general nature of and basis of presentation for separate accounts of contract holders, the practices and methods of allocating fees to policyholders' and contract holders' accounts, the nature, terms, valuation methods and assumptions used to determine fair value of minimum guarantees provided to policy and contract holders, and the methods used for capitalizing and amortizing sales inducements and policy acquisition costs. Disclosure may also include the classification of cash receipts and cash disbursements in statement of cash flows. |
| Deposit Contracts, Policy | | duration | | Disclosure of accounting policy for the treatment of funds received from or paid to insureds, insurers and reinsurers on contracts for which the criteria for transferring or assuming insurance risk has not been satisfied by the insurer or reinsurer. |
| Liability Reserve Estimate, Policy | | duration | | Disclosure of accounting policy for estimating its liability as of the balance sheet date for the ultimate cost of settling reported and unreported claims incurred and claims adjustment expenses (including effects of inflation and other societal and economic factors). |
| Liability for Future Policy Benefit | | duration | | Disclosure of accounting policy for liability for future benefit to be paid to or on behalf of policyholder. Includes, but is not limited to, input, judgment, assumption, and method used in measuring liability and change in input, judgment, and assumption. |
| Unpaid Policy Claims and Claims Adjustment Expense, Policy | | duration | | Disclosure of accounting policy for estimating the ultimate cost of settling insurance claims relating to insured events that have occurred on or before a particular date (ordinarily, the statement of financial position date). The estimated liability includes the amount of money that will be required for future payments of (a) claims that have been reported to the insurer, (b) claims related to insured events that have occurred but that have not been reported to the insurer as of the date the liability is estimated, and (c) claim adjustment expenses. Claims adjustment expenses include costs incurred in the claim settlement process such as legal fees; outside adjuster fees; and costs to record, process, and adjust claims. |
| Minimum Guarantees, Policy | | duration | | Disclosure of accounting policy for minimum guarantees, including the nature of each guarantee given to contract holders under long-duration contracts, and the methods of determining the amounts of the guarantees reflected as liabilities in the balance sheet or disclosed. |
| Contingent Liability Reserve Estimate, Policy | | duration | | Disclosure of accounting policy for the claims loss reserve for insurance contracts with a life contingency (permanent life, some term life, accident and health, some annuities), describing the loss exposures and bases and methodologies for making the relevant accounting estimates. |
| Reinsurance Accounting Policy | | duration | | Disclosure of reinsurance accounting policy, for example, but not limited to, description of the methodologies and assumptions underlying determination of reinsurance recoverables, reinsurance payables and retention policy. |
| Insurance Premiums Revenue Recognition, Policy | | duration | | Disclosure of accounting policy for revenue recognition of insurance premium. Includes, but is not limited to, basis for measurement and timing of recognition of revenue from insurance premium received from contract holder and method used in performing premium deficiency testing. |
| Revenue Recognition, Premiums Earned, Policy | | duration | | Disclosure of accounting policy for determining revenue and timing of recognition as revenue of premiums received from policyholders, insureds and other insurance entities (the effects of ceding and assuming insurance policy risks) for the entity's insurance products. |
| Anticipated Investment Income as Component of Premium Deficiency on Short-Duration Contracts, Policy | | duration | | Disclosure of accounting policy for including anticipated yield on investments as a component of calculating premium deficiency on short-duration insurance contracts. |
| Sales Inducements to Contract Holders, Policy | | duration | | Disclosure of accounting policy for sales inducements, including the yield enhancement features, such as interest credits and bonuses, given to motivate purchases of insurance products, and description of the nature of the costs deferred and the method for amortizing such deferred costs. |
| Policyholders' Dividend | | duration | | Disclosure of accounting policy for method of allocating earnings and dividends to policyholder. Includes, but is not limited to, policyholder in participating insurance contract. |
| Discontinuance of Certain Regulatory Reporting Practices | text | | | Describes the entity's reasons for its discontinuation of accounting for the effects of certain types of regulation (primarily costs pertaining to ate-setting) and identifies the portion of its operations to which such application was discontinued. |
| Regulatory Assets and Liabilities, Recognition Criteria | text | | | Describes the entity's criteria for recording regulatory assets and regulatory liabilities only because they are included in the rate-setting process, and rate-related accruals and deferrals, such as amounts receivable from (or due to) customers under fuel adjustment clauses and interim rates collected prior to regulatory approval. |
| Regulatory Depreciation and Amortization, Policy | | duration | | Disclosure of accounting policy for systematically allocating capitalized costs to periods that benefit from the use thereof. Includes, but is not limited to, methods used, such as composite depreciation, descriptions of regulatory treatment for estimated removal and disposal costs, and description of amortization of plant-related regulatory assets. |
| Plant Construction Using Intermediary, Policy | | duration | | Disclosure of accounting policy for a utility company's accounting treatment when it uses an intermediary for plant construction. The intermediary's work in progress is included by the utility in an appropriate caption under the utility plant. The related debt is included in long term liabilities and disclosed on the balance sheet or in a note. |
| Allowance for Funds Used During Construction, Policy | | duration | | Disclosure of accounting policy for AFUDC (for example, component of PPE, credit to income statement), information regarding the inclusion in rates (only capitalized if its inclusion in rates is probable) and description of AFUDC (for example, represents the cost of capital used during construction). |
| Plant Retirement and Abandonment, Policy | | duration | | Disclosure of accounting policy for plant retirement and for abandonment (under construction or in use) in regulated industries when abandonment becomes probable. Any difference between the new asset and the asset cost is recognized as a loss in the income statement. May also indicate the discount rate used in the calculation of present value of recoverable abandoned assets. |
| Capitalization and Amortization of Fuel Costs, Policy | | duration | | Disclosure of accounting policy for fuel costs amortized and recorded and recovered through rates, such as under a fuel adjustment clause or other tracking arrangement. |
| Utility, Revenue and Expense Recognition, Policy | | duration | | Disclosure of accounting policies and anticipated effects of regulatory rulings and on rate-setting regarding revenues and expenses incurred and recovered, including billed and unbilled revenues, revenues collected subject to refund, taxes collected from customers and remitted to governmental authorities, and postretirement benefits. |
| Regulatory Income Taxes, Policy | | duration | | Disclosure of accounting policy for income taxes, including investment tax credits, and the related regulatory treatment (for example, whether deferred income tax accounting - normalization - is allowed in rate making). |
| Regulatory Environmental Costs, Policy | | duration | | Disclosure of accounting policy for liabilities for remediation of environmental matters. The accounting policy may specify the conditions under which rate actions of a regulator provide reasonable assurance of the existence of an asset pertaining thereto. |
| Revenue Recognition for Alternative Revenue Programs, Policy | | duration | | Disclosure of accounting policy for revenue recognition related to alternative revenue programs. The major alternative revenue programs can generally be segregated into two categories, programs that adjust billings for the effects of weather abnormalities or broad external factors or to compensate the utility for demand-side management initiatives (for example, no-growth plans and similar conservation efforts); and programs that provide for additional billings (incentive awards) if the utility achieves certain objectives, such as reducing costs, reaching specified milestones, or demonstratively improving customer service. |
| Outage Costs, Policy | | duration | | Disclosure of accounting policy for reporting outage costs, including the creation of regulatory assets or regulatory liabilities. |
| Emission Credits or Allowances, Policy | | duration | | Disclosure of accounting policy for emission credits or allowances. Such accounting policy has generally been based on an inventory or intangible asset model. |
| Intra-Entity Profit to Regulated Affiliate | | duration | | Disclosure of accounting policy for intra-entity profit on sale to regulated affiliate. |
| Inventory, Real Estate, Policy | | duration | | Disclosure of accounting policy for capitalizing costs incurred as inventory, determining carrying values, recognizing impairment; and the timing of and methods used for charging inventory to cost of sales. |
| Land under Option Arrangements, Policy | | duration | | Disclosure of accounting policy for including or excluding land under option arrangements in financial reports, which may include a discussion of options on land owned by variable interest entities, and timing and manner in which related impairment losses are determined and recognized. |
| Inventory, Interest Capitalization Policy | | duration | | Disclosure of accounting policy for (i) capitalizing to inventory the interest costs incurred on land development, home construction, and building construction projects, (ii) charging such capitalized costs against earnings, including identification of the line item captions reflecting such expense (typically cost of sales), and (iii) allocating such costs to projects. |
| Real Estate Held for Development and Sale, Policy | | duration | | Disclosure of accounting policy for real estate held for development or sale. |
| Real Estate Owned, Valuation Allowance, Policy | | duration | | Disclosure of accounting policy for establishing and maintaining the valuation allowance related to real estate owned. |
| Construction Contractor, Operating Cycle | | duration | | Disclosure of accounting policy for the range of contract durations if the operating cycle exceeds one year. |
| Construction Contractor, Contract Duration | | duration | | Duration of long-term construction contract or program, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. |
| Health Care Costs, Policy | | duration | | Disclosure of accounting policy for accruing health care costs for a prepaid health care service provider. |
| Charity Care Disclosure, Policy | | duration | | Disclosure of accounting policy for charity care which may include the entity's policy for determining qualification for charity status and quantification of charity services. |
| Continuing Care Retirement Community, Refund Policy | | duration | | Disclosure of accounting policy for refund of fees by continuing care retirement community. |
| Contractual Adjustments and Third-Party Settlements, Policy | | duration | | Disclosure of accounting policy for contractual adjustments and third-party settlements. |
| Film Costs, Policy | | duration | | Disclosure of accounting policy for film costs related to film libraries. |
| Participation Costs, Policy | | duration | | Disclosure of accounting policy for participation costs. |
| Exploitation Costs, Policy | | duration | | Disclosure of accounting policy for exploitation costs. |
| Agricultural Cooperative Inventory, Policy | | duration | | Disclosure of accounting policy for assigning values to the members' products in an agricultural cooperative arrangement. |