US GAAP Disclosure List

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Troubled Debt Restructuring Note, Debtor


ItemTypePeriodBalanceDescription
Summary of Troubled Debt Restructuring Note, Debtor textTabular disclosure of troubled debt restructuring which results when the debtor restructures the terms of its debt with a creditor due to the debtor's financial difficulties and the creditor grants certain concessions to obtain payment it might not otherwise receive. Includes a description of the principal changes in terms, the major features of settlement for each restructuring, the aggregate gain on restructuring and the related income tax effect, the per share amount of the total gain on restructuring, net of related income tax effect, and the total gain (loss) on transfers of assets recognized during the period. After the troubled debt restructuring has occurred debtors discuss the extent and amount to which amounts contingently payable are included in the carrying amount of restructured payables, and the conditions under which those amounts would become payable or would be forgiven when there is at least a reasonable possibility that a liability for contingent payments will be incurred.
Troubled Debt Restructuring, Debtor, Current Period text
Schedule of Debtor Troubled Debt Restructuring, Subsequent Periods textTabular disclosure of troubled debt restructurings in the periods following the restructuring, including: (1) a description of the portion of the recorded [restructured] debt which is contingently payable based on the occurrence of future events or circumstances; (2) the dollar amount of the portion of the recorded [restructured] debt which is contingently payable based on the occurrence of future events or circumstances; and (3) a description of the circumstance, events, or conditions that would cause payments to occur or the creditor to forgive the contingent portion of recorded debt.
Troubled Debt Restructuring, Debtor, OthertextVoluntary or miscellaneous disclosures regarding a troubled debt restructuring, not otherwise listed in the existing taxonomy.
Schedule of Debtor Troubled Debt Restructuring, Current Period textTabular disclosure of troubled debt restructurings in the current period: (1) for each restructuring, the principal changes in terms, the major features of settlement, or both; (2) the aggregate gain (loss) on restructuring of payables; (3) the income tax effect on the gain or loss recognized on the restructuring of payables; (4) the gain (loss) recognized on the restructuring of payables, after the impact of income tax expense or benefit; and (5) the aggregate gain (loss) on transfer of assets recognized during the period, after the impact of income tax expense or benefit.
Troubled Debt Restructuring, Debtor, Current Period, Gain (Loss) on Restructuring, Per Share, Netper sharedurationProvide the per share amount of gain (loss), after the impact of income taxes, on restructuring of payables (or debt) for all restructuring gains (losses) (in aggregate) during the period.
Troubled Debt Restructuring, Debtor, Subsequent Periods textA table or schedule providing information pertaining to troubled debt restructurings in the periods following the restructuring, including: (1) a description of the portion of the recorded [restructured] debt which is contingently payable based on the occurrence of future events or circumstances; (2) the dollar amount of the portion of the recorded [restructured] debt which is contingently payable based on the occurrence of future events or circumstances; and (3) a description of the circumstance, events, or conditions that would cause payments to occur or the creditor to forgive the contingent portion of recorded debt.
Troubled Debt Restructuring, Debtor, Current Period textA table or schedule providing information pertaining to troubled debt restructurings, in the period that the debt was restructured. It may include: (1) for each restructuring, the principal changes in terms, the major features of settlement, or both; (2) the aggregate gain (loss) on restructuring of payables; (3) the income tax effect on the gain recognized on the restructuring of payables for troubled debt restructurings; and (4) the aggregate net gain (loss) on the restructuring of payables; and (5) the aggregate net gain (loss) on transfers of assets recognized during the period.
Troubled Debt Restructuring, Debtor, Subsequent Periods textInformation pertaining to the troubled debt restructuring in the periods following the restructuring, by description of contingent payments.
Troubled Debt Restructuring, Debtor, Subsequent Periods 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.
Creditor textInformation by creditor.
Troubled Debt Restructuring, Debtor, Current Period 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.
Troubled Debt Restructuring, Debtor, Subsequent Periods, Contingent Payments, Name durationName of the troubled debt restructuring.
Troubled Debt Restructuring, Debtor, Subsequent Periods, Contingent Payments, DescriptiontextFor a debtor, provide a description of the terms of a troubled debt restructuring giving rise to amounts contingently payable which are included in the carrying amount of the restructured payables.
Troubled Debt Restructuring, Debtor, Subsequent Periods, Contingent Payments, Amount, Total$instantcreditAmount of restructured debt contingently payable based on the occurrence of future events or circumstances.
Troubled Debt Restructuring, Debtor, Subsequent Periods, Contingent Payments, ConditionstextFor a debtor, a description of the circumstance, events, or conditions that would cause payments to occur or the creditor to forgive the contingent portion of recorded debt.
Troubled Debt Restructuring, Debtor, Current Period, Creditor durationFor a debtor, the name of the Creditor with whom the terms are being restructured.
Troubled Debt Restructuring, Debtor, Current Period, Description of Changes in TermstextFor a debtor, a description of the changes in terms of an existing debt, the major features of settlement, or both. This could include transferring to the creditor receivables from third parties, granting of equity interest in the debtor to the creditor, or modifying terms of the debt.
Troubled Debt Restructuring, Debtor, Current Period, Gain (Loss) on Restructuring, Net of Tax text
Troubled Debt Restructuring, Debtor, Current Period, Gain (Loss) on Transfer of Assets, Net of Tax$durationcreditFor a debtor, the gain (loss) recognized on the transfer of assets, after the impact of income tax expense or benefit, arising from the difference between the book value of the assets transferred before the restructuring and the fair value of the assets transferred.

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