US GAAP Disclosure List

↑Content

Compensation Related Costs, General


ItemTypePeriodBalanceDescription
Compensation Related Costs text
Compensation Related Costs, General durationThe entire disclosure for compensation costs, including compensated absences accruals, compensated absences liability, deferred compensation arrangements and income statement compensation items. Deferred compensation arrangements may include a description of an arrangement with an individual employee, which is generally an employment contract between the entity and a selected officer or key employee containing a promise by the employer to pay certain amounts at designated future dates, usually including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares (units) issued during the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability.
Compensated Absence, Liability, Inestimable instantIndicates (true false) whether liability for employee's compensation for future absence cannot be reasonably estimated.
Compensated Absences Liability text
text
Deferred Compensation Arrangements text
Compensation Items text
Accrued Vacation$instantcreditCarrying value as of the balance sheet date of obligations incurred and payable for unused vacation time owed to employees based on the entity's vacation benefit given to its employees.
Compensated Absences Liability, Sabbatical Leave$instantcreditAmount of liability accrued for the employer's obligation related to an employee's right to receive compensation during a future sabbatical leave. This amount does not include amounts accrued for the employee's future vacation and holidays.
$instantcredit
Deferred Compensation Liability, Current text
Deferred Compensation Liability, Classified, Noncurrent text
Deferred Compensation Liability, Current and Noncurrent text
Deferred Compensation Arrangements, Overall, DescriptiontextGeneral description of deferred compensation arrangements. Deferred compensation represents currently earned compensation that, under the terms of a profit-sharing, rabbi trust, pension, employee contract, or equity-based (including stock or unit option) plan, is not actually paid until a later date and is therefore not taxable until that date. May also include some split-dollar life insurance arrangements. This type of arrangement is usually made to help employees postpone paying taxes on the income and also to retain employees longer.
duration
Schedule of Deferred Compensation Arrangement with Individual, Share-Based Payments durationTabular disclosure of an equity-based arrangement (such as stock or unit options and stock or unit awards) with an individual employee, which is generally an employment contract between the entity and a selected officer or key employee containing a promise by the employer to pay certain equity-based awards at future dates, sometimes including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares or units issued during the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability.
Deferred Compensation Arrangement with Individual Disclosure, Postretirement Benefits durationTabular disclosure of pension and other postretirement benefit arrangements with individual employees, which are generally based on employment contracts between the entity and one or more selected officers or key employees, and which contain a promise by the employer to pay certain amounts at designated future dates, usually including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period and the carrying amount as of the balance sheet date of the related liability.
Income Statement Compensation Expense Items text
Deferred Compensation Share-Based Arrangements, Liability, Current$instantcreditAggregate carrying value as of the balance sheet date of the liabilities for stock option plans and other equity-based compensation arrangements payable within one year (or the operating cycle, if longer).
$instantcredit
Other Deferred Compensation Arrangements, Liability, Current$instantcreditAmount of the liabilities, classified as other, for deferred compensation arrangements payable within one year or the operating cycle, if longer.
Deferred Compensation Liability, Current, Total$instantcreditAggregate carrying value as of the balance sheet date of the liabilities for all deferred compensation arrangements payable within one year (or the operating cycle, if longer). Represents currently earned compensation under compensation arrangements that is not actually paid until a later date.
Deferred Compensation Share-Based Arrangements, Liability, Classified, Noncurrent$instantcreditAggregate carrying value as of the balance sheet date of the liabilities for stock option plans and other equity-based compensation arrangements payable after one year (or the operating cycle, if longer).
Deferred Compensation Cash-Based Arrangements, Liability, Classified, Noncurrent$instantcreditAggregate carrying value as of the balance sheet date of the liabilities for deferred compensation arrangements payable after one year (or the normal operating cycle, if longer). Represents currently earned compensation under cash arrangements (such as a profit-sharing plan, rabbi trust, and employee contract--excluding equity-based arrangements) that is not actually paid until a later date.
$instantcredit
Deferred Compensation Liability, Classified, Noncurrent, Total$instantcreditAggregate carrying value as of the balance sheet date of the liabilities for all deferred compensation arrangements payable beyond one year (or the operating cycle, if longer).
Deferred Compensation Share-Based Arrangements, Liability, Current and Noncurrent$instantcreditAggregate carrying value as of the balance sheet date of the liabilities for stock option plans and other equity-based compensation arrangements.
Deferred Compensation Cash-Based Arrangements, Liability, Current and Noncurrent$instantcreditAggregate carrying value as of the balance sheet date of the liabilities for deferred compensation arrangements. Represents currently earned compensation under cash arrangements (such as a profit-sharing plan, rabbi trust, and employee contract--excluding equity-based arrangements) that is not actually paid until a later date.
Other Deferred Compensation Arrangements, Liability, Current and Noncurrent$instantcreditAmount of the liabilities for deferred compensation arrangements classified as other.
$instantcredit
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payment and Postretirement Benefit textDisclosure of information about arrangements that are not equity-based payments, or pension and other postretirement benefits, with individual employees. The arrangements (for example, profit sharing, deferred bonuses or certain split-dollar life insurance arrangements) are generally based on employment contracts between the entity and one or more selected officers or key employees, and which contain a promise by the employer to pay certain amounts at designated future dates, sometimes including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period and the carrying amount as of the balance sheet date of the related liability.
Deferred Compensation Arrangement with Individual, Share-Based Payment textDisclosure of information about equity-based arrangements (such as stock or unit options and stock or unit awards) with individual employees, which are generally based on employment contracts between the entity and one or more selected officers or key employees, and which contain a promise by the employer to pay certain equity-based awards at future dates, sometimes including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares or units issued during the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability.
Deferred Compensation Arrangement with Individual, Postretirement Benefit textDisclosure of information about pension and other postretirement benefit arrangement between employer and individual employee with promise by employer to pay certain amount at future date. Includes, but is not limited to, amount of compensation expense recognized and amount of liability.
Deferred Compensation Arrangement with Individual, Compensation Expense$durationdebitThe compensation expense recognized during the period pertaining to the deferred compensation arrangement.
text
Compensation Expense, Excluding Cost of Good and Service Sold$durationdebitAmount of expense for salary, wage, profit sharing; incentive and equity-based compensation; and other employee benefit. Other employee benefit expense includes, but is not limited to, service component of net periodic benefit cost for defined benefit plan. Excludes compensation cost in cost of good and service sold.
Share-Based Payment Arrangement, Expense$durationdebitAmount of expense for award under share-based payment arrangement. Excludes amount capitalized.
Employee Benefits and Share-Based Compensation$durationdebitAmount of expense for employee benefit and equity-based compensation.
Postemployment Benefits, Period Expense$durationdebitPeriod expense related to postemployment benefits.
$durationdebit
Labor and Related Expense$durationdebitAmount of expense for salary, wage, profit sharing; incentive and equity-based compensation; and other employee benefit.

Login to ReadyRatios

 

Have you forgotten your password?

Are you a new user?

Login As
You can log in if you are registered at one of these services: