US GAAP Disclosure List

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Extinguishment of Debt Disclosures


ItemTypePeriodBalanceDescription
Schedule of Extinguishment of Debt textTabular disclosure of debt extinguished which may include, amount of gain (loss), the income tax effect and the per share amount of the aggregate gain (loss), net of the related income tax.
Schedule of Extinguishment of Debt textA table or schedule providing information pertaining to debt extinguished, including the amount of gain (loss) on the debt extinguished, the income tax effect on the gain (loss), and the amount of gain (loss), net of the related income tax.
Extinguishment of Debt textInformation pertaining to the debt extinguished including the amount of gain (loss), the income tax effect on the gain (loss), and the amount of gain (loss), net or the related income tax, by debt instrument.
Extinguishment of 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.
Extinguishment of Debt, Type durationType of debt extinguished.
Extinguishment of Debt, Amount$durationdebitGross amount of debt extinguished.
Gain (Loss) on Extinguishment of Debt, Total$durationcreditDifference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.
Extinguishment of Debt, Gain (Loss), Income Tax$durationdebitCurrent period income tax expense or benefit pertaining to a gain (loss) on an extinguishment of debt.
Extinguishment of Debt, Gain (Loss), Net of Tax, Total$durationcreditThe difference between the reacquisition price and the net carrying amount of the extinguished debt recognized currently as a component of income in the period of extinguishment, net of tax.
Extinguishment of Debt, Gain (Loss), Per Share, Net of Taxper sharedurationPer share impact of the gain (loss) on the extinguishment of debt, net of applicable taxes.
Extinguishment of Debt, Nature of Restrictions on Assets Set Aside for Scheduled PaymentstextDescribes restrictions on any assets set aside solely for the purpose of satisfying scheduled payments of a specific obligation, thus freeing the obligor of the responsibility for making payments.
Line of Credit durationA contractual arrangement with a lender under which borrowings can be made up to a specific amount at any point in time, and under which borrowings outstanding may be either short-term or long-term, depending upon the particulars.
Commercial Paper durationUnsecured promissory note (generally negotiable) that provides institutions with short-term funds.
Secured Debt durationCollateralized debt obligation backed by, for example, but not limited to, pledge, mortgage or other lien on the entity's assets.
Notes Payable to Banks durationA written promise to pay a note to a bank.
Notes Payable, Other Payables durationA written promise to pay a note to a third party.
Loans Payable durationBorrowing supported by a written promise to pay an obligation.
Short-term Debt durationDebt arrangement having an initial term within one year or the normal operating cycle, if longer.
Long-term Debt durationDebt arrangement having an initial term longer than one year or beyond the normal operating cycle, if longer.
Medium-term Notes durationDebt instruments with maturities ranging from five to ten years.
Convertible Debt durationBorrowing which can be exchanged for a specified number of another security at the option of the issuer or the holder, for example, but not limited to, the entity's common stock.
Unsecured Debt durationDebt obligation not collateralized by pledge of, mortgage of or other lien on the entity's assets.
Bank Overdrafts durationExcess drawing from an existing cash balance that is honored by the bank but is owed to the bank.
Warehouse Agreement Borrowings durationA revolving line of credit facility used by mortgage bankers to finance the origination or purchase of loans.
Subordinated Debt durationThis element represents domestic or foreign subordinated debt. Subordinated debt has a lower priority of repayment in liquidation of the entity's assets.
Federal Home Loan Bank Advances durationBorrowings from the Federal Home Loan Bank, which are primarily used to cover shortages in the required reserve balance and also in times of liquidity shortages. The member institution executes a promissory note, which is generally collateralized by government securities to the Federal Reserve or loans.
Bankers Acceptance Member
Mortgages durationA loan to finance the purchase of real estate where the lender has a lien on the property as collateral for the loan.
Participating Mortgages durationMortgage that gives the lender the right to share in the appreciation of fair value or results of operations of the mortgaged real estate project.
Bridge Loan Member
Product Financing Arrangement durationArrangement that in form is a sale with full right of return but in substance is a financing in that the financier is not the end customer, is not at risk other than credit risk similar to any other form of lending arrangement, and typically is repaid from collections of sales made to actual customers including an amount that constitutes interest.
Federal Funds Purchased durationShort term borrowing where a bank borrows, at the federal funds rate, from another bank.
Securities Sold under Agreements to Repurchase durationThe securities that an institution sells and agrees to repurchase (the identical or substantially the same securities) as a seller-borrower at a specified date for a specified price, also known as a repurchase agreement, or repo. Most repos involve obligations of the federal government or its agencies, but other financial instruments, such as commercial paper, banker's acceptances, and negotiable certificates of deposit, are sometimes used in repos.
Corporate Debt Securities durationDebt securities issued by domestic or foreign corporate business, banks and other entities with a promise of repayment.
Accounts Payable durationObligations incurred and payable to vendors for goods and services received.

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