US GAAP Disclosure List

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Loss Contingency, Estimate


ItemTypePeriodBalanceDescription
Loss Contingency, Management's Assessment and ProcesstextDescribes management's process to evaluate the contingency matter and to estimate the impact on the financial statements and ongoing operations, such as added credit risk or loss of customers, including pertinent information to adequately disclose the matter and significant assumptions underlying the estimates.
Loss Contingency, Estimate of Possible Loss$instantdebitReflects the estimated amount of loss from the specified contingency as of the balance sheet date.
Loss Contingency, Range of Possible Loss, Portion Not Accrued$instantdebitThe difference between the maximum amount of estimated loss and the amount recorded as of the balance sheet date.
Loss Contingency, Inestimable LosstextExplanation as to why an estimate of a specified contingent loss cannot be made, resulting in disclosure without accrual.
Loss Contingency, Estimated Recovery from Third PartytextIf estimable, describe the recovery that could be expected to result from a right to proceed against a third party such as an insurer or co-defendant.
Loss Contingency, Loss in Period$durationdebitThe amount of loss pertaining to the specified contingency that was charged against earnings in the period, including the effects of revisions in previously reported estimates.

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