US GAAP Disclosure List 2017

↑Content

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
Costs in Excess of Billings and Billings in Excess of Costs textTabular disclosure for billings on uncompleted contracts in excess of costs and costs of uncompleted contracts in excess of billings.
Receivables, Long-term Contracts or Programs text
Unbilled Receivables, Not Billable, Fiscal Year Maturity text
Unbilled Receivables, Not Billable, Amount Expected to be Collected in Remainder of Fiscal Year$instantdebitAmount of receivables under long-term contracts that have not been billed and were not billable that are expected to be collected in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Unbilled Receivables, Not Billable, Rolling Maturity text
Unbilled Receivables, Not Billable at Balance Sheet Date, Description of Prerequisites for BillingstextA general description of the prerequisites for billing for amounts recognized under contracts that have not been billed and were not billable at the date of the balance sheet.
Loss on Contract Termination$durationdebitThe loss recognized on termination of a contract.
Loss on Contract Termination for Default$durationdebitThe amount of the loss on termination of a contract for default.
Governmental Contracts Subject to Renegotiation text
Government Contractors, Subcontract and Special Equipment Cost, Nature of TransactiontextThe nature of transaction or transactions where subcontract costs or the cost of special equipment to perform the contract are excluded from sales and cost of sales.
Government Contract Receivable$instantdebitThe amount of receivables that are derived from government contracts.
Government Contract Receivable, Unbilled Amounts$instantdebitUnbilled amounts (net of unliquidated progress payments) of government contract receivables.
Inventory for Long-term Contracts or Programs text
Liabilities for Long-term Contracts or Programs text
Preproduction Costs Related to Long-term Supply Arrangements text
Prerequisites for Billing, Long-term ContractstextGeneral description of the prerequisites for billing under the terms of long-term contracts.
Government Contract Receivable, Progress Payments Offset$instantcreditThe amount of progress payments offset against unbilled government contract receivables.
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.

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