US GAAP Disclosure List 2017

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Debt


ItemTypePeriodBalanceDescription
Debt Disclosure text
Debt Disclosure textThe entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.
Disclosure Text Block Supplement text
Table Text Block Supplement text
Short-term Debt textThe entire disclosure for short-term debt.
Line of Credit Facility text
Long-term Debt textThe entire disclosure for long-term debt.
Non-Recourse Debt$instantcreditAmount of debt for which creditor does not have general recourse to the debtor but rather has recourse only to the property used for collateral in the transaction or other specific property.
Extinguishment of Debt Disclosures text
Troubled Debt Restructuring Note, Debtor text
Obligation with Joint and Several Liability Arrangement text
Schedule of Participating Mortgage Loans textTabular disclosure of the terms and amounts of participation in loan arrangements.
Interest Costs Incurred text
Accumulated Capitalized Interest Costs$instantdebitAmount of accumulated interest costs capitalized as part of property, plant and equipment cost basis.
Own-share Lending Arrangement text
Mortgage Notes Payable Disclosure textThe entire disclosure for mortgage notes payable.
Debt Issuance Costs, Line of Credit Arrangements, Net text
Debt and Capital Leases Disclosures textThe entire disclosure for debt and capital lease obligations can be reported. Information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants. Also includes descriptions and amounts of capital leasing arrangements that consist of direct financing, sales type and leveraged leases. Disclosure may include the effect on the balance sheet and the income statement resulting from a change in lease classification for leases that at inception would have been classified differently had guidance been in effect at the inception of the original lease.
Schedule of Maturities of Long-term Debt textTabular disclosure of the combined aggregate amount of maturities and sinking fund requirements for all long-term borrowings for each of the five years following the date of the latest balance sheet date presented.
Schedule of Debt textTabular disclosure of information pertaining to short-term and long-debt instruments or arrangements, including but not limited to identification of terms, features, collateral requirements and other information necessary to a fair presentation.
Convertible Debt textTabular disclosure of borrowings which can be exchanged for a specified number of another security at the option of the issuer or the holder. Disclosures include, but are not limited to, principal amount, amortized premium or discount, and amount of liability and equity components.
Schedule of Carrying Values and Estimated Fair Values of Debt Instruments textTabular disclosure of information pertaining to carrying amount and estimated fair value of short-term and long-term debt instruments or arrangements, including but not limited to, identification of terms, features, and collateral requirements.

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