US GAAP Disclosure List

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Contractors


ItemTypePeriodBalanceDescription
Contractors text
Long-term Contracts or Programs Disclosure textThe entire disclosure for long-term contracts or programs.
Billed and Unbilled Contract Claims Subject to Uncertainty text
Contract Termination Claims and Loans text
Long-Term Contract or Program Disclosure textTabular disclosure of long-term contract or program.
Receivables, Long-term Contracts or Programs text
Loss on Contract Termination$durationdebitThe loss recognized on termination of a contract.
Loss on Contract Termination for Default$durationdebitThe amount of the loss on termination of a contract for default.
Provision for Loss on Contracts$instantcreditCumulative provision for contract losses not offset against related costs accumulated on the balance sheet.
Inventory for Long-term Contracts or Programs text
Preproduction Costs Related to Long-term Supply Arrangements text
Prerequisites for Billing, Long-term ContractstextGeneral description of the prerequisites for billing under the terms of long-term contracts.
Government Contract Receivable$instantdebitThe amount of receivables that are derived from government contracts.
Government Contract Receivable, Progress Payment Offset$instantcreditAmount of progress payment offset against unbilled government contract receivable.
Advance Payments Netted Against Claim Receivable$instantcreditAmount of advance payments received on the contract before its termination shown as a deduction from the claim receivable related to a termination of a contract.
Construction Contractor, Liquidity CharacteristictextDescription of liquidity characteristic of construction contractor's asset and liability.
Receivables, Long-term Contracts or Programs, Total$instantdebitAmount to be collected within one year of the balance sheet date (or one operating cycle, if longer) from customers in accordance with the contractual provisions of long-term contracts or programs including amounts billed and unbilled as of the balance sheet date.
Unbilled Receivables, Not Billable$instantdebitAmount of unbilled receivables under long-term contracts that have not been billed and were not billable.
Unbilled Receivables, Not Billable, Amount Expected to be Collected after Next Twelve Months$instantdebitAmount of receivables under long-term contracts that have not been billed and were not billable that are expected to be collected after the next fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Contracts Receivable, Claims and Uncertain Amounts, Nature and StatustextExplanation of the amounts included within receivables, billed or unbilled, under long-term contracts, which represent claims or other similar items subject to uncertainty concerning their determination or ultimate realization.
Contracts Receivable, Claims and Uncertain Amounts, Fiscal Year Maturity text
Contracts Receivable, Claims and Uncertain Amounts, Expected to be Collected in Remainder of Fiscal Year$instantdebitAmount of billed or unbilled claims or similar items subject to uncertainty concerning their determination or ultimate realization under long-term contracts that are expected to be collected in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Construction Contractor, Contract Cost, Subject to Uncertainty, Amount$instantdebitAmount of cost incurred on construction contract for unapproved change order, claim, or similar item subject to uncertainty.
Construction Contract Cost, Progress Payment Offset$instantcreditAmount of progress payment netted against construction contract cost.
Contract Termination Claims, DescriptiontextGeneral description of claims, deemed to be reimbursable and included in accounts receivable, relating to the termination of long-term government contracts and programs. Includes claims associated with terminated war and defense contracts. If a reasonable estimate of a termination claim is undeterminable or impossible to make, disclosure is made to discuss the status and circumstances related to the undeterminable claim.
Contract Termination Claims, US Federal Government$instantdebitAmount included in accounts receivable for long-term contracts and programs associated with governmental contracts at the balance sheet date representing amounts deemed to be reimbursable items under a terminated United States government contract or subcontract and included in a claim with the United States government, including those associated with terminated war and defense contracts.
Contract Termination Claims, Governments Other than US Federal Government$instantdebitAmount included in accounts receivable for long-term contracts and programs associated with governmental contracts at the balance sheet date representing amounts deemed to be reimbursable items under a terminated government contract or subcontract and included in a claim with a customer other than United States federal government.
Termination Loans, DescriptiontextGeneral description of liabilities to third parties under a termination loan agreement, whether or not guaranteed by the government, including a cross reference to the related termination claim or claims recorded or disclosed at the latest balance sheet date.
Termination Loans$instantcreditDefinite liabilities to third parties under a termination loan agreement, whether or not guaranteed in whole or in part by the government.
Construction Contractor, Receivable, Excluding Contract Retainage, Fiscal Year Maturity text
Construction Contractor, Receivable, Including Contract Retainage, Fiscal Year Maturity text
Construction Contractor, Receivable, Retainage, Fiscal Year Maturity text
Construction Contractor, Receivable, to be Collected, after Year One, Interest Rate textDisclosure of information about rate of interest on amount billed to customer under long-term contract or program to be collected after next fiscal year following current fiscal year.
Construction Contractor, Receivable, Including Contract Retainage, Remainder of Fiscal Year$instantdebitAmount of right to consideration in exchange for good or service transferred to customer under long-term contract or program when right to consideration is unconditional, including amount withheld under retainage provision in contract, to be collected in remainder of current fiscal year.
Construction Contractor, Receivable, Retainage, Remainder of Fiscal Year$instantdebitAmount of right to consideration in exchange for good or service transferred to customer withheld under retainage provision in long-term contract or program when right to consideration is unconditional, to be collected in remainder of current fiscal year.
Construction Contractor, Receivable, Excluding Contract Retainage, Remainder of Fiscal Year$instantdebitAmount of right to consideration in exchange for good or service transferred to customer under long-term contract or program when right to consideration is unconditional, excluding amount withheld under retainage provision in contract, to be collected in remainder of current fiscal year.
Inventory for Long-term Contracts or Programs, DescriptiontextDescription of inventories, or other deferred costs, associated with long-term contracts or programs at the balance sheet date including the disclosure of the amount of and types of deferred costs recorded; principal assumptions where average costs per unit is used; inventories held associated with customer claims; amount of progress payments netted against recorded inventory; or other deferred costs recorded; and unrecovered production costs.
Inventory for Long-term Contracts or Programs, Gross$instantdebitAmount before valuation and LIFO reserves, and progress payments, of inventory associated with long-term contracts, expected to be sold, or consumed within one year or operating cycle, if longer.
Inventory for Long-term Contracts or Programs, General and Administrative Costs Included in Inventory$instantdebitThe actual or estimated amount of general and administrative expense remaining in inventory as of the balance sheet date.
Inventory for Long-term Contracts or Programs, General and Administrative Expense Incurred$durationdebitAmount of general and administrative costs charged to inventory.
Inventory Amount, Unpriced Change Orders for Long-term Contracts or Programs$instantdebitAmount of unpriced change orders or other similar items subject to uncertainty concerning their determination or ultimate realization included in inventory as of the balance sheet date.
Inventory Description, Unpriced Change Orders for Long-term Contracts or ProgramtextDescription of unpriced change orders or other similar items subject to uncertainty concerning their determination or ultimate realization included in inventory as of the balance sheet date and the status of principal items comprising such amount.
Progress Payments Netted Against Inventory for Long-term Contracts or Programs$instantcreditAmount of advances received from customers under long-term contracts which have been offset against inventories accounts at the balance sheet date.
Unrecovered Production Costs, Excess of Estimated Average Unit Cost$instantdebitThe aggregate amount of manufacturing or production costs and any related deferred costs (for example, initial tooling costs) that exceeds the aggregate estimated cost of all in-process and delivered units on the basis of the estimated average cost of all units expected to be produced under long-term contracts and programs not yet complete.
Unrecovered Production Costs, Excess Unrecoverable under Existing Firm Orders$instantdebitThe portion of the aggregate amount of manufacturing or production costs and any related deferred costs (for example, initial tooling costs) that exceeds the aggregate estimated cost of all in-process and delivered units on the basis of the estimated average cost of all units expected to be produced under long-term contracts and programs not yet complete, which would not be absorbed in cost of sales based on existing firm orders at the latest balance sheet date.
Description of Deferred Costs Related to Long-term ContractstextThe description of deferred costs for long-term contracts and programs as of the balance sheet date. Examples include initial tooling and deferred production costs.
Amount of Deferred Costs Related to Long-term Contracts$instantdebitAmount of deferred costs for long-term contracts and programs. Includes, but is not limited to, initial tooling costs and deferred production costs.
Preproduction Costs Related to Long-term Supply Arrangements, Costs Capitalized$instantdebitThe carrying amount as of the balance sheet date of capitalized preproduction costs incurred on long-term supply arrangements, including recoverable costs to design and develop products.
Preproduction Costs Related to Long-term Supply Arrangements, Asset for Molds Dies and Tools Owned$instantdebitCarrying amount as of the balance sheet date of capitalized costs of molds, dies, and other tools that will be used in producing products under a long-term supply arrangement.
Preproduction Costs Related to Long-term Supply Arrangements, Asset for Molds Dies and Tools Not Owned$instantdebitCarrying amount as of the balance sheet date of capitalized costs of molds, dies, and other tools that the entity does not own which are or will be used in producing goods under a long-term supply arrangement, and for which there is a noncancelable right of use during such arrangement.

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