US GAAP Disclosure List

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Credit Losses


ItemTypePeriodBalanceDescription
Credit Loss text
Credit Loss, Financial Instrument textDisclosure of accounting policy for credit loss on financial instrument measured at amortized cost basis, net investment in lease, off-balance sheet credit exposure, and available-for-sale debt security. Includes, but is not limited to, methodology used to estimate allowance for credit loss, how writeoff of uncollectible amount is recognized, and determination of past due status and nonaccrual status.
Credit Loss, Financial Instrument textThe entire disclosure for credit loss on financial instrument measured at amortized cost basis, net investment in lease, off-balance sheet credit exposure, and available-for-sale debt security.
Credit Loss, Additional Improvements text
Accounting Policy Election, Adjustment of Effective Interest Rate text
Accounting Policy Election, Not to Measure Allowance for Credit Loss for Accrued Interest text
Accrued Interest, Writeoff text
Accounting Policy Election, Troubled Debt Restructuring, Prepayment Assumption, Adoption of Accounting Standards Update 2016-13 durationIndicates (true false) whether accounting policy was elected to calculate prepayment-adjusted effective interest rate using original contractual rate and prepayment assumption for existing troubled debt restructuring upon adoption of Accounting Standards Update 2016-13 Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.
Allowance for Credit Loss text
Past Due, Financial Instrument text
Credit Quality Information text
Purchased Financial Assets with Credit Deterioration text
Nonaccrual Status text
Financial Asset, Amortized Cost, Repayment from Operation or Sale of Collateral, Collateral text
AOCI, Gain (Loss), Debt Securities, Available-for-sale, with Allowance for Credit Loss text
AOCI, Gain (Loss), Debt Securities, Available-for-sale, without Allowance for Credit Loss text
Allowance for Credit Loss, Current and Noncurrent text
Accounts and Financing Receivable, Allowance for Credit Loss$instantcreditAmount of allowance for credit loss of accounts and financing receivables. Includes, but is not limited to, notes and loan receivable.
Accounts and Nontrade Receivable textThe entire disclosure for accounts receivable, contract receivable, receivable held-for-sale, and nontrade receivable.
Proceeds, Financial Asset, Previously Written Off, Recovery text
Financing Receivable, Covered and Not Covered, after Allowance for Credit Loss, Fee, Premium, and Discount text
Financing Receivable, Deferred Commitment Fee$instantcreditAmount of fee received for commitment to originate or purchase financing receivable where likelihood of commitment being exercised is remote. Excludes financing receivable covered under loss sharing agreement.
Financing Receivable, Troubled Debt Restructuring, Increase (Decrease) from Modification$durationdebitAmount of increase (decrease) in financing receivable modified from troubled debt restructuring.

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