US GAAP Disclosure List 2017

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Compensation Related Costs, Postemployment Benefits


ItemTypePeriodBalanceDescription
Postemployment Benefits text
Disclosure Text Block Supplement text
Postemployment Benefits Disclosure textThe entire disclosure for postemployment benefits, which may include supplemental unemployment benefits, obligations recognized for all types of benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement. Disclosure may also include discussion that an obligation for postemployment benefits is not accrued in accordance with regulation only because the amount cannot be reasonably estimated.
Compensation and Employee Benefit Plans textThe entire disclosure for an entity's employee compensation and benefit plans, including, but not limited to, postemployment and postretirement benefit plans, defined benefit pension plans, defined contribution plans, non-qualified and supplemental benefit plans, deferred compensation, share-based compensation, life insurance, severance, health care, unemployment and other benefit plans.
Compensation and Employee Benefit Plans, Other than Share-based Compensation textThe entire disclosure of an entity's employee compensation and benefit plans, excluding share-based compensation and including, but not limited to, postemployment and postretirement benefit plans, defined benefit pension plans, defined contribution plans, non-qualified and supplemental benefit plans, deferred compensation, life insurance, severance, health care, unemployment and other benefit plans.
Postemployment Benefits Liability text
Description of Postemployment BenefitstextDescription of 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) termination benefits pertaining to exit or disposal activities, and d) stock compensation plans. Benefits may be provided in cash or in kind and may be paid as a result of disability, layoff, death, or other event.
Supplemental Unemployment Benefits text
Postemployment Benefits, Period Expense$durationdebitPeriod expense related to postemployment benefits.
Postemployment Liability Not AccruedtextDescription of the nature of postemployment benefits that otherwise would have been accrued had the amount of the obligation been reasonably estimable.
Postemployment Benefits Liability, Current$instantcreditFor a classified balance sheet, the carrying amount as of the balance sheet date of the portion of the obligations recognized for the various benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement that is payable within one year of the balance sheet date.
Postemployment Benefits Liability, Noncurrent$instantcreditFor a classified balance sheet, the carrying amount as of the balance sheet date of the portion of the obligations recognized for the various benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement that is payable after one year (or beyond the operating cycle if longer).
Postemployment Benefits Liability, Total$instantcreditThe carrying amount as of the balance sheet date of the obligations recognized for the various benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement.
Supplemental Unemployment Benefits, Salary Continuation$instantcreditLiability for agreement to continue an employee's salary after termination of employment (but before retirement) including death, disability, or other event. For example, a company may agree to continue a disabled employee's salary for six months.
Supplemental Unemployment Benefits, Severance Benefits$instantcreditLiability for amount due employees, in addition to wages and any other money that employers owe employees, when their employment ends through a layoff or other termination. For example, a company may provide involuntarily terminated employees with a lump sum payment equal to one week's salary for every year of employment.
Supplemental Unemployment Benefits, Disability Related Benefits$instantcreditLiability for amount due a former employee for benefits as a result of them becoming physically or mentally impaired.
Supplemental Unemployment Benefits, Job Training and Counseling$instantcreditLiability for benefits that provide the former employee with career counseling assistance and instruction in learning new skills, to assist them in finding another source of employment.
Supplemental Unemployment Benefits, Continuation of Health Care$instantcreditLiability for extension of health coverage in instances where coverage under the plan would otherwise end.
Supplemental Unemployment Benefits, Continuation of Life Insurance$instantcreditLiability for extension of life insurance coverage in instances where coverage under the plan would otherwise end.
Supplemental Unemployment Benefits, Other Postemployment$instantcreditAmount of postemployment benefit liabilities classified as other.
Supplemental Unemployment Benefits, Total$instantcreditLiability for benefits due terminated employees.

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