US GAAP Disclosure List

↑Content

Line of Credit Facility


ItemTypePeriodBalanceDescription
Schedule of Line of Credit Facilities textTabular disclosure of short-term or long-term contractual arrangements with lenders, including letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line.
Line of Credit Facility textA table or schedule providing information pertaining to short-term or long-term contractual arrangements with lenders, including letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line.
Credit Facility textInformation by type of credit facility. Credit facilities provide capital to borrowers without the need to structure a loan for each borrowing.
Lender Name textInformation by name of lender, which may be a single entity (for example, but not limited to, a bank, pension fund, venture capital firm) or a group of entities that participate in the line of credit.
Line of Credit Facility 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.
Credit Facility durationType of credit facility. Credit facilities provide capital to borrowers without the need to structure a loan for each borrowing.
Line of Credit Facility, Lender durationIdentification of the lender, which may be a single entity (for example, a bank, pension fund, venture capital firm) or a group of entities that participate in the line of credit, including a letter of credit facility.
Long-term Line of Credit, Total$instantcreditThe carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.
Line of Credit Facility, Rationale for Classification as Long-term DebttextJustification for treatment of borrowings under the line of credit as noncurrent.
Line of Credit Facility, Affiliated BorrowertextIdentification of each affiliate who is permitted to utilize the line of credit (for example, a subsidiary of the reporting entity) and description of its relationship to the reporting entity.
Line of Credit Facility, CurrencytextIf other than borrowings in the currency of the country of domicile, identification of the currency in which borrowings are made.
Line of Credit Facility, DescriptiontextDescription of the terms of a credit facility arrangement. Terms typically include interest rate, collateral required, guarantees required, repayment requirements, and restrictions on use of assets and activities of the entity.
Line of Credit Facility, Fair Value of Amount Outstanding$instantcreditFair value of the amount outstanding under the credit facility.
Line of Credit Facility, PrioritytextDescription of the credit facility's priority for repayment in relation to other obligations of the entity in the event of liquidation.
Line of Credit Facility, CollateraltextDiscussion of whether the borrowings under the credit facility are secured or unsecured and, if secured, a description of collateral (for example, accounts receivable less than 120 days old, finished goods inventory).
Line of Credit Facility, Collateral FeestextDescription of fees associated with providing collateral for the credit facility.
Line of Credit Facility, Covenant TermstextDescription of the conditions for borrowing under the credit facility including the nature of any restrictions.
Line of Credit Facility, Covenant CompliancetextIdentification of whether the entity has been in compliance with any credit facility debt covenants during the period.
Line of Credit Facility, Commitment Fee DescriptiontextDescription of the fees for amounts available, but unused under the credit facility.
Line of Credit Facility, Fair Value, Basis for MeasurementtextDescription of the method(s) used to measure fair value of the amount outstanding under the credit facility and any significant assumptions used in the fair value measurement.
Line of Credit Facility, Borrowing Capacity, DescriptiontextDescription of the credit facility's borrowing capacity including discussion of how the borrowing capacity is determined (for example, borrowing capacity based on the amount of current assets).
Line of Credit Facility, Maximum Borrowing Capacity$instantcreditMaximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility.
Line of Credit Facility, Current Borrowing Capacity$instantcreditAmount of current borrowing capacity under the credit facility considering any current restrictions on the amount that could be borrowed (for example, borrowings may be limited by the amount of current assets), but without considering any amounts currently outstanding under the facility.
Line of Credit Facility, Remaining Borrowing Capacity$instantcreditAmount of borrowing capacity currently available under the credit facility (current borrowing capacity less the amount of borrowings outstanding).
Line of Credit Facility, Capacity Available for Trade Purchases$instantcreditThe maximum amount of borrowing capacity under a line of credit that is available as of the balance sheet date for financing purchases of goods acquired for inventory or imminent delivery to a customer.
Line of Credit Facility, Capacity Available for Specific Purpose Other than for Trade Purchases$instantcreditThe maximum amount of borrowing capacity under a line of credit that is available as of the balance sheet date for a specific purpose other than for financing goods acquired for inventory or imminent delivery to a customer.
Line of Credit Facility, Interest Rate DescriptiontextDescription of the interest rate for the amounts borrowed under the credit facility, including the terms and the method for determining the interest rate (for example, fixed or variable, LIBOR plus a percentage, increasing rate, timing of interest rate resets, remarketing provisions).
Line of Credit Facility, Commitment Fee Percentage%durationThe fee, expressed as a percentage of the line of credit facility, for the line of credit facility regardless of whether the facility has been used.
Line of Credit Facility, Frequency of Payment and Payment TermstextDescription of the frequency of the required periodic payments of interest, principal, or both, and the amount, if set, or a description of a formula upon which payment is based.
Line of Credit Facility, Increase (Decrease), Net text
Line of Credit Facility, Asset RestrictionstextDescription of restrictions on the entity's other assets as required by the terms of the credit facility.
Line of Credit Facility, Dividend RestrictionstextDescription of restrictions on the entity's ability to pay dividends as required by the terms of the credit facility.
Line of Credit Facility, Revolving Credit Conversion to Term Loan, DescriptiontextDescribes when borrowings outstanding under a line of credit will convert to a term loan, and describes the repayment terms, collateral, and priority (seniority) of the term loan.

Login to ReadyRatios

 

Have you forgotten your password?

Are you a new user?

Login As
You can log in if you are registered at one of these services: