US GAAP Disclosure List 2017

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Cash and Cash Equivalents


ItemTypePeriodBalanceDescription
Cash and Cash Equivalents text
Cash and Cash Equivalents Disclosure textThe entire disclosure for cash and cash equivalent footnotes, which may include the types of deposits and money market instruments, applicable carrying amounts, restricted amounts and compensating balance arrangements. Cash and equivalents include: (1) currency on hand (2) demand deposits with banks or financial institutions (3) other kinds of accounts that have the general characteristics of demand deposits (4) short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments maturing within three months from the date of acquisition qualify.
Disclosure Text Block Supplement text
Table Text Block Supplement text
Schedule of Cash and Cash Equivalents textTabular disclosure of the components of cash and cash equivalents.
Additional Cash and Cash Equivalent Related TexttextAn element designated to encapsulate any additional information related to cash and cash equivalents not otherwise addressed by the existing taxonomy. Cash includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months.
Restrictions on Cash and Cash Equivalents textTabular disclosure of cash and cash equivalents restricted as to withdrawal or usage.
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents text
Schedule of Compensating Balances textTabular disclosure of compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. Includes disclosure of these arrangements and the amount involved, if determinable, for the most recent audited balance sheet required and for any subsequent unaudited balance sheet required in the notes to the financial statements. Compensating balances that are maintained under an agreement to assure future credit availability are generally disclosed in the notes to the financial statements along with the amount and terms of such agreement.
Cash, Insured and Uninsured text
Cash, Cash Equivalents, and Marketable Securities textThe entire disclosure of cash, cash equivalents, and debt and equity securities, including any unrealized or realized gain (loss).
Cash, Cash Equivalents, and Short-term Investments textThe entire disclosure of the components of cash, cash equivalents, and short-term investments. Short-term investments may include current marketable securities.
Investments in Debt and Equity Instruments, Cash and Cash Equivalents, Unrealized and Realized Gains (Losses) textThe entire disclosure for cash, cash equivalents, investments in debt and equity instruments (including cost and equity investees and related income statement amounts), equity and cost method investments, investments in joint ventures and any other investment.
Cash, Cash Equivalents and Investments textTabular disclosure of the components of cash, cash equivalents, and investments.
Schedule of Cash and Cash Equivalents textSchedule of cash and cash equivalent balances. This table excludes restricted cash balances.
Restrictions on Cash and Cash Equivalents textDisclosure of information about cash and cash equivalents restricted as to withdrawal or usage.
Cash and Cash Equivalents, at Carrying Value, Ending Balance$instantdebitAmount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.
Restricted Cash and Cash Equivalents text
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Ending Balance$instantdebitAmount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.
Schedule of Compensating Balances textSchedule itemizing specific cash or cash equivalent items which are subject to compensating balance arrangements, along with the nature of the arrangements. Where compensating balance arrangements exist (but are not agreements which legally restrict the use of cash amounts shown on the balance sheet) disclose these arrangements and the amount involved, if determinable, for the most recent audited balance sheet required and for any subsequent unaudited balance sheet required in the notes to the financial statements. Compensating balances that are maintained under an agreement to assure future credit availability are generally disclosed in the notes to the financial statements along with the amount and terms of such agreement. For example, compensating balances are a common requirement for establishing a line of credit with a bank. Another example is a minimum balance that a bank may require the Entity to maintain on deposit with the institution as a condition for granting a loan.
Cash, FDIC Insured Amount$instantdebitThe amount of cash deposited in financial institutions as of the balance sheet date that is insured by the Federal Deposit Insurance Corporation.
Cash, Uninsured Amount$instantdebitThe amount of cash as of the balance sheet date that is not insured by the Federal Deposit Insurance Corporation.

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