US GAAP Disclosure List

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Credit Losses TIG Template 04


ItemTypePeriodBalanceDescription
Allowance for Credit Loss text
Financing Receivable, Allowance for Credit Loss textDisclosure of information about allowance for credit loss on financing receivable.
Financing Receivable Portfolio Segment textInformation by the level at which an entity develops and documents a systematic methodology to determine its allowance for credit losses.
Financing Receivable, Allowance for Credit Loss textLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
Financing Receivable Portfolio Segment durationLevel at which an entity develops and documents a systematic methodology to determine its allowance for credit losses.
Financing Receivable, Allowance for Credit Loss, Ending Balance$instantcreditAmount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement.
Financing Receivable, Credit Loss, Expense (Reversal)$durationdebitAmount of credit loss expense (reversal of expense) for financing receivable.
Financing Receivable, Allowance for Credit Loss, Writeoff, after Recovery text
Financing Receivable, Allowance for Credit Loss, Purchased with Credit Deterioration, Increase$durationcreditAmount of increase in allowance for credit loss on financing receivable purchased with credit deterioration.
Financing Receivable, Allowance for Credit Loss, Foreign Currency Translation$durationcreditAmount of foreign currency translation gain (loss) which (increases) decreases allowance for credit loss on financing receivable.
Financing Receivable, Change in Present Value, Expense (Reversal)$durationdebitAmount of expense (reversal of expense) for expected credit loss on financing receivable, from change in present value of expected cash flows.
Commercial Portfolio Segment durationPortfolio segment of the company's total financing receivables related to commercial receivables.
Consumer Portfolio Segment durationPortfolio segment of the company's total financing receivables related to consumer receivables.
Financing Receivable, Allowance for Credit Loss, Writeoff$durationdebitAmount of writeoff of financing receivable, charged against allowance for credit loss.
Financing Receivable, Allowance for Credit Loss, Recovery$durationcreditAmount of increase in allowance for credit loss on financing receivable from recovery.
Financing Receivable, Allowance for Credit Loss, Writeoff, after Recovery, Total$durationdebitAmount, after recovery, of writeoff of financing receivable, charged against allowance for credit loss.

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