US GAAP Disclosure List

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Disaggregation of Income Statement Expense


ItemTypePeriodBalanceDescription
Disaggregation of Income Statement Expense, Caption durationThe entire disclosure for disaggregation of statement of income expense caption information.
Selling Expense Information text
Disaggregation of Income Statement Expense, Caption durationTabular disclosure of disaggregation of statement of income expense caption information.
Selling Expense$durationdebitExpenses recognized in the period that are directly related to the selling and distribution of products or services.
text
Disaggregation of Income Statement Expense, Caption textDisclosure of information about disaggregation of statement of income expense caption.
Disaggregation of Income Statement Expense, Caption, Identifier textIdentification of statement of income expense caption disaggregated by category.
Product Or Service Axis
Restructuring Type textInformation by type of restructuring cost.
text
Restatement Axis
Disaggregation of Income Statement Expense, Caption 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.
Products And Services Domain
Type of Restructuring durationIdentification of the types of restructuring costs.
duration
Restatement Domain
Disaggregation of Income Statement Expense, Caption, Category text
Disaggregation of Income Statement Expense, Additional Disclosure text
Product durationArticle or substance produced by nature, labor or machinery.
duration
Product and Service, Other durationArticle or substance produced by nature, labor or machinery and act of providing assistance, classified as other.
Shipping and Handling durationPacking and transport of product.
Energy Commodities and Service durationEnergy provided from operation of on-site facility or cogeneration plant and by procurement service to energy purchaser, and marketing and trading of energy commodity and derivative.
Electricity durationGeneration, transmission and distribution of electric energy.
duration
Oil and Gas durationViscous liquid derived from petroleum and flammable gas occurring naturally underground.
Admission durationRight or permission to enter. Includes, but is not limited to, entrance to park, ride, attraction, theater, sporting event, and movie.
Advertising durationAnnouncement promoting product, service, or event.
Real Estate durationProperty consisting of land, land improvement and buildings.
duration
Franchisor durationParty granting right to another party to operate business using grantor's name, merchandise, service, methodology, promotional support, marketing and supplies.
Government Contract durationFormal agreement with government or its agency.
Grant durationAward of money not required to be repaid.
Health Care durationService provided for prevention, maintenance, diagnosis or treatment of physical and mental health.
License durationRight to use intangible asset. Intangible asset includes, but is not limited to, patent, copyright, technology, manufacturing process, software or trademark.
Membership durationConveyance of right to use facility or service by organization, association, or club.
Passenger durationPerson traveling between destinations and not involved in operation of conveyance, including, but not limited to, train, bus, boat and automobile.
Cargo and Freight durationProduct transported between locations.
duration
Royalty durationMoney for usage-based right to asset.
Subscription and Circulation durationRight to receive or access periodic material for specified period of time.
Timber durationWood in tree or cut form, suitable for structural use.
Environmental Remediation durationRemoval of contaminant from environmental media including, but not limited to, soil, groundwater, sediment and surface water.
duration
Contract Termination durationTermination of a contract associated with exit from or disposal of business activities or restructurings pursuant to a plan.
Other Restructuring durationRestructuring and related activities classified as other.
Interest Rate Contract durationDerivative instrument whose primary underlying risk is tied to the right to receive or pay a sum of money at a given interest rate.
Foreign Exchange Contract durationDerivative instrument whose primary underlying risk is tied to foreign exchange rates.
duration
Treasury Lock durationCustomized agreement that fixes the yield or price on a specified treasury security for a specific period.
Equity Contract durationDerivative instrument whose primary underlying risk is tied to share prices.
Commodity Contract durationDerivative instrument whose primary underlying risk is tied to commodity prices.
Energy Related Derivative durationDerivative instrument whose primary underlying risk is tied to energy, for example, but not limited to, crude oil, electricity and natural gas.
duration
Embedded Derivative Financial Instruments durationDerivative instrument embedded in host contract.
Price Risk Derivative durationDerivative instrument whose primary underlying is tied to price risk.
Coal Contract durationDerivative instrument whose primary underlying risk is tied to coal.
Other Contract durationDerivative instrument whose primary underlying risk is classified as other.
Disaggregation of Income Statement Expense, Caption, Inventory text
Disaggregation of Income Statement Expense, Caption, Employee Compensation, Excluding One-Time Employee Termination Benefit$durationdebitAmount, excluding one-time employee termination benefit, of employee compensation associated with statement of income expense caption being disaggregated.
Depreciation, Total$durationdebitThe amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.
Amortization of Intangible Assets$durationdebitThe aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets.
$durationdebit
Depletion, Total$durationdebitThe noncash expense charged against earnings to recognize the consumption of natural resources.
Disaggregation of Income Statement Expense, Tabular Integration of Other Disclosure Requirements, Included in Each Caption text
Disaggregation of Income Statement Expense, Tabular Integration of Other Disclosure Requirements, Included Entirely in One Caption text
Disaggregation of Income Statement Expense, Caption, Other Item, Amount$durationdebitAmount of other expense (income) and loss (gain) calculated as difference between expense caption presented on face of statement of income and separately disclosed category for expense caption being disaggregated.
text
Disaggregation of Income Statement Expense, Change in Display, Reason, DescriptiontextDescription of reason for change in display, resulting from change in election of alternative and definition, of statement of income expense information being disaggregated.
Disaggregation of Income Statement Expense, Change in Display, Impracticable to Recast, DescriptiontextDescription of reason why impracticable to recast prior-period statement of income expense information being disaggregated.
Disaggregation of Income Statement Expense, Change in Display, Impracticable to Recast durationIndicates (true false) whether impracticable to recast prior-period statement of income expense information being disaggregated.
Disaggregation of Income Statement Expense, Caption, Employee Compensation, Other Transaction for Benefit of Employee Included durationIndicates (true false) whether other transaction for benefit of employee is included in employee compensation category for statement of income expense caption being disaggregated.
text

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