US GAAP Disclosure List

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Short-term Debt


ItemTypePeriodBalanceDescription
Short-term Debt, DescriptiontextInformation about borrowings which initially required repayment in less than twelve months (or normal operating cycle, if longer) after its issuance and that does not otherwise qualify as long-term debt. It typically is comprised of borrowings under letters of credit, lines of credit, commercial paper, and notes payable of short duration. Disclosures include amounts of borrowings under each arrangement, description of underlying arrangements, 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 refinancings and noncompliance with debt covenants.
Schedule of Short-term Debt textTabular disclosure of short-term debt arrangements (having initial terms of repayment within one year or the normal operating cycle, if longer) including: (1) description of the short-term debt arrangement; (2) identification of the lender or type of lender; (3) repayment terms; (4) weighted average interest rate; (5) carrying amount of funds borrowed under the specified short-term debt arrangement as of the balance sheet date; (6) description of the refinancing of a short-term obligation when that obligation is excluded from current liabilities in the balance sheet; and (7) amount of a short-term obligation that has been excluded from current liabilities in the balance sheet because of a refinancing of the obligation.
Short-term Debt, Other Disclosures text
Schedule of Short-term Debt textA table or schedule providing information pertaining to borrowings under which repayment was required in less than twelve months (or normal operating cycle, if longer) after its issuance. It may include: (1) description of the short-term debt arrangement; (2) identification of the lender or type of lender; (3) repayment terms; (4) weighted average interest rate; (5) carrying amount of funds borrowed under the specified short-term debt arrangement as of the balance sheet date and measures of the maximum and average amount outstanding during the period; (6) description of the refinancing of a short-term obligation when that obligation is excluded from current liabilities in the balance sheet; and (7) amount of a short-term obligation that has been excluded from current liabilities in the balance sheet because of a refinancing of the obligation.
Short-term Debt, Percentage Bearing Fixed Interest Rate%instantThe portion of the carrying amount of short-term borrowings outstanding as of the balance sheet date which accrues interest at a set, unchanging rate.
Short-term Debt, Percentage Bearing Variable Interest Rate%instantThe portion of the carrying amount of short-term borrowings outstanding as of the balance sheet date, which accrues interest at a rate subject to change from time to time.
Short-term Debt, Fair Value$instantcreditThis element represents the portion of the balance sheet assertion valued at fair value by the entity whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission. This item represents the amount of short-term debt existing as of the balance sheet date.
Debt Instrument textInformation by type of debt instrument, including, but not limited to, draws against credit facilities.
Short-term Debt, Type textInformation by type of short-term debt arrangement.
Short-term Debt textLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
Debt Instrument, Name durationThe name for the particular debt instrument or borrowing that distinguishes it from other debt instruments or borrowings, including draws against credit facilities.
Short-term Debt, Type durationType of short-term debt arrangement, such as notes, line of credit, commercial paper, asset-based financing, project financing, letter of credit financing.
Debt, Current text
Short-term Debt, Total$instantcreditReflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.
Short-term Debt, LendertextIdentification of the lender or type of lender, such as bank, insurance entity, pension fund.
Short-term Debt, TermstextDescription of the short-term debt arrangement, and disclosures pertaining to the underlying arrangements, including repayment terms, interest rates, restrictions on assets and activities, debt covenants, and other matters important to users of the financial statements.
Short-term Debt, Weighted Average Interest Rate, at Point in Time%instantWeighted average interest rate of short-term debt outstanding calculated at point in time.
Short-term Debt, Weighted Average Interest Rate, over Time%durationWeighted average interest rate of short-term debt outstanding calculated over time.
Short-term Debt, Interest Rate Increase%durationPercentage increase in the stated interest rate on a short-term debt instrument.
Short-term Debt, Maximum Amount Outstanding During Period$durationcreditFor the form of debt having an initial term of less than one year or less than the normal operating cycle, if longer, the maximum amount borrowed at any time during the period.
Short-term Debt, Maximum Month-end Outstanding Amount$durationcreditFor the form of debt having an initial term of less than one year or less than the normal operating cycle, if longer, maximum month-end borrowings during the period.
Short-term Debt, Average Outstanding Amount$durationcreditFor the form of debt having an initial term of less than one year or less than the normal operating cycle, if longer, average borrowings during the period.
Short-term Debt, Refinanced, DescriptiontextDescription of the refinancing of a short-term obligation when that obligation is excluded from current liabilities in the balance sheet. The description generally includes a general discussion of the terminated financing agreement and the terms of the new obligation or equity securities issued or expected to be issued as a result of the refinancing.
Short-term Debt, Refinanced, Amount$durationcreditAmount of a short-term obligation that has been excluded from current liabilities in the balance sheet because of a refinancing of the obligation.
Short-term Debt, Debt Default text

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