US GAAP Disclosure List

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Revenue Recognition and Deferred Revenue


ItemTypePeriodBalanceDescription
Revenue Recognition and Deferred Revenue text
ASU 2014-09 Transition text
Advertising Barter TransactionstextDescription of advertising barter transactions entered into by the entity.
Advertising Barter Transactions, Advertising Barter Costs$durationdebitTotal expense recognized from advertising barter transactions for each income statement presented.
Advertising Barter Transactions, Indeterminable Fair Value DisclosuretextDiscloses information regarding the volume and type of advertising surrendered and received (such as the number of equivalent pages, the number of minutes, or the overall percentage of advertising volume) for each income statement presented, for those advertising barter transactions for which the fair value of the advertising surrendered is not determinable based on an entity's own historical practice of receiving cash, marketable securities, or other consideration that is readily convertible to a known amount of cash for similar advertising from buyers unrelated to the counterparty in the barter transaction.
Advertising Barter Transactions, Advertising Barter Revenue$durationcreditTotal revenue recognized from advertising barter transactions for each income statement presented.
Precontract Costs, Policy textDisclosure of accounting policy for recording or deferring costs in anticipation of future contract sales in a variety of circumstances. The costs may consist of (a) costs incurred in anticipation of a specific contract that will result in no future benefit unless the contract is obtained (such as the costs of mobilization, engineering, architectural, or other services incurred on the basis of commitments or other indications of interest in negotiating a contract), (b) costs incurred for assets to be used in connection with specific anticipated contracts (for example, costs for the purchase of production equipment, materials, or supplies), (c) costs incurred to acquire or produce goods in excess of the amounts required under a contract in anticipation of future orders for the same item, and (d) learning, start-up, or mobilization costs incurred for anticipated but unidentified contracts.
Governmental Contracts Subject to Renegotiation text
Governmental Contracts Subject to RenegotiationtextWhere government contracts constitute a substantial part of the business, a general description of the possible uncertainties resulting from the renegotiation of government contracts and subcontracts which are subject to renegotiation.
Refunds Due under Government Contracts$instantcreditAmount of renegotiation refunds which have been determined to be probable and reasonably estimated at the balance sheet date.
Refunds Due under Government Contracts Not Reasonably EstimabletextDescription of refunds which may be paid in connection with government contract renegotiations that exist at the balance sheet date but cannot be reasonably estimated.
Basis of Provision for Refunds under Government ContractstextGeneral description as to the uncertainties, their significance, and the basis used in determining the amount of a provision recorded for expected refunds paid during the renegotiation of government contracts.
Government Contractors, Subcontract and Special Equipment Cost, Nature of TransactiontextThe nature of transaction or transactions where subcontract costs or the cost of special equipment to perform the contract are excluded from sales and cost of sales.
Revenue Recognition, Allowances textDisclosure of accounting policy for revenue recognition for sales allowances.
Revenue Recognition, Cargo and Freight, Policy textDisclosure of the accounting policy for determining revenue earned from providing cargo and freight related services.
Revenue Recognition, Completed-Contract Method textDisclosure of accounting policy for revenue recognition for long-term construction-type contracts accounted for using the completed-contract method. This includes the criteria used to determine when a project is substantially complete. If the entity departs from using the completed-contract method for a single contract or a group of contracts, such a departure from the basic policy is disclosed. The disclosure may also describe the accounting for significant changes in estimates.
Revenue Recognition, Discounts textDisclosure of accounting policy for sales discounts.
Revenue Recognition, Incentives textDisclosure of accounting policy for sales incentives.
Revenue Recognition, Long-term Contracts textDisclosure of accounting policy for revenue recognition for long-term construction or production type contracts. This disclosure may include the method or methods used to determine earned revenues and the cost of earned revenue, including the policies relating to combining and segmenting, and accounting for indirect costs, contract incentives and costs included in inventory, if applicable. For contracts accounted for under the percentage-of-completion method the entity also generally discloses its method(s) of measuring the extent of progress towards completion. For contracts accounted for under the completed-contract method, the entity may disclose the specific criteria it uses to determine when a contract is substantially completed. If the entity departs from its basic accounting policy (namely percentage-of-completion or completed-contract method) for a single contract or a group of contracts, such a departure may be disclosed.
Revenue Recognition, Long-term Contracts, Incentive and Award Fees textDisclosure of accounting policy for revenue recognition of incentive or awarded fees earned on long-term construction-type contracts.
Revenue Recognition, Loyalty Programs textDisclosure of accounting policy for customer loyalty programs.
Revenue Recognition, Multiple-deliverable Arrangements, Description textDisclosure of accounting policy for revenue recognition for multiple-deliverable arrangements including, at a minimum (as applicable): (1) the nature of such arrangements, (2) the significant deliverables within the arrangements, (3) the general timing of delivery or performance of service for the deliverables within the arrangements, (4) performance-, cancellation-, termination- or refund-type provisions, (5) a discussion of the significant factors, inputs, assumptions, and methods used to determine selling price (whether vendor-specific objective evidence, third-party evidence, or estimated selling price) for the significant deliverables, (6) whether the significant deliverables in the arrangements qualify as separate units of accounting and the reasons that they do not qualify as separate units of accounting, if applicable, and (7) the general timing of revenue recognition for significant units of accounting. This element is applicable to all multiple-deliverable arrangements, including software arrangements (for example, software products, upgrades or enhancements, postcontract customer support, or services).
Revenue Recognition, Percentage-of-Completion Method textDisclosure of accounting policy for revenue recognition for long-term construction-type contracts accounted for using the percentage-of-completion method. The disclosure would generally be expected to include the method or methods of measuring extent of progress toward completion. If the entity departs from using the percentage-of-completion method for a single contract or a group of contracts for which reasonably dependable estimates cannot be made, such a departure from the basic policy is disclosed. The disclosure may also describe the accounting for significant changes in estimate.
Revenue Recognition, Rebates textDisclosure of accounting policy for cash rebates offered on sales.
Revenue Recognition, Regional Carriers and Passengers, Policy textDisclosure of the accounting policy for determining revenue earned from or through regional carriers.
Revenue Recognition, Retail Land Sales textDisclosure of accounting policy for the timing and amount of revenue recognized on retail sales of real estate. The entity also may disclose its treatment of any unearned or deferred revenue that arises from the transaction.
Revenue Recognition, Retrospective Rate-Setting Systems, Policy textDisclosure of accounting policy for revenue recognition of retrospective rate setting systems. This policy discloses differences between the original estimate and subsequent revision of payment rates under the retrospective rate setting method that are included in the Statement of Operations in the period in which the revisions are made and disclosed.
Revenue Recognition, Revenue Reductions textDisclosure of accounting policy of sales arrangements for goods or services that reduce the amount of revenue recognized for example sales returns, allowances, incentives, rebates, discounts and loyalty programs.
Revenue Recognition, Sales of Goods textDisclosure of accounting policy for revenue recognition for the sale of goods, which is a transaction between an entity delivering a tangible good to a purchaser. The entity also may disclose its treatment of any unearned or deferred revenue that arises from the transaction.
Revenue Recognition, Sales of Services textDisclosure of accounting policy for revenue recognition for sales of a service. The entity also may disclose how it recognizes cost of sales for such a service transaction and its treatment of any unearned or deferred revenue that arises from the transaction.
Revenue Recognition, Sales Returns textDisclosure of accounting policy for sales returns.
Revenue Recognition, Services, Commissions textDisclosure of accounting policy for revenue recognition for commission revenue.
Revenue Recognition, Services, Franchise Fees textDisclosure of accounting policy for revenue recognition for franchising fees, which is consideration or a share of proceeds paid to the entity by another party for the right to operate a business using the entity's name, merchandise, and supplies. Furthermore, discloses whether the installment or cost recovery method is being used to account for franchise fee revenue if no basis exists for estimating the collectability of specific franchise fees, the sales price of such franchises, the revenue and related costs deferred, the periods in which the fees will become payable by the franchisee, and fees originally deferred but later recognized because uncertainties regarding the collectability of the fees have been resolved.
Revenue Recognition, Services, Licensing Fees textDisclosure of accounting policy for revenue recognition for licensing fees, which is consideration paid to the entity (licensor) by another party for the right to use, but not own, certain of the entity's intangible assets. Licensing arrangements include, but are not limited to, rights to use a patent, copyright, technology, manufacturing process, or trademark.
Revenue Recognition, Services, Refundable Fees for Services textDisclosure of accounting policy for revenue recognition for a service contract that includes a customer cancellation or termination clause (that is, an arrangement where fees received by the entity may need to be refunded to the customer). This disclosure generally indicates whether revenue for such an arrangement is deferred until the refund period lapses, or whether revenue, net of estimated refunds, is recognized over the refund period.
Revenue Recognition, Services, Royalty Fees textDisclosure of accounting policy for revenue recognition for royalty fees, which is consideration or a share of the proceeds paid by another party to the owner of a right (that is, the entity) for its use.
Revenue Recognition, Multiple-deliverable Arrangements 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.
Revenue Recognition, Multiple-deliverable Arrangements, Determination of Selling Price text
Revenue Recognition, Multiple-deliverable Arrangements, Determination of Selling Price, MethodtextRepresents the method (vendor-specific objective evidence, third-party evidence, estimated selling price) used to establish the selling price of the significant unit of accounting for allocation of the consideration of the multiple-deliverable arrangement.
Revenue Recognition, Multiple-deliverable Arrangements, Determination of Selling Price, Amount$durationcreditRepresents the value established as the selling price of the significant unit of accounting used to allocate the consideration of the multiple-deliverable arrangement.
Revenue Recognition, Multiple-deliverable Arrangement, Significant Deliverable, Separate Unit of Accounting, Qualification durationRepresents a statement by the entity that its multiple-deliverable arrangement has separate units of accounting requiring the allocation of consideration for revenue recognition purposes. If this item is yes, the explanation of the significant deliverables and units of accounting would be included in the description of the multiple-deliverable arrangement; if this item is no, the reasons that the significant deliverables do not qualify as separate units of accounting would likewise be expected to be included in the description of the multiple-deliverable arrangement.
Revenue Recognition, Multiple-deliverable Arrangements, Allocation to Specific Unit of Accounting, Effect of Changes text
Revenue Recognition, Multiple-deliverable Arrangements, Allocation to Specific Unit of Accounting, Effect of Changes, Selling PricetextDescribes the effect of changes on the allocation of consideration to a specific unit of accounting caused by a change in the selling price factor applied to a multiple-deliverable arrangement.
Revenue Recognition, Multiple-deliverable Arrangements, Allocation to Specific Unit of Accounting, Effect of Changes, MethodologytextDescribes the effect of changes on the methodology (for example, procedures or techniques) for allocating consideration to a specific unit of accounting in a multiple-deliverable arrangement.
Revenue Recognition, Multiple-deliverable Arrangements, Allocation to Specific Unit of Accounting, Effect of Changes, AssumptionstextDescribes the effect of changes to the assumptions used (for example, inputs, comparables, criteria) for allocating consideration to a specific unit of accounting in a multiple-deliverable arrangement.
Revenue Recognition, New Accounting Pronouncement, TimingtextA description of the changes in the pattern and timing of revenue recognition.
Revenue Recognition, New Accounting Pronouncement, Material Effect, DescriptiontextA description of whether the adoption of the guidance is expected to have a material effect on the financial statements in the periods after initial adoption.
Health Care Organization, Revenue, DescriptiontextDisclosure of inflows or other enhancements of assets of the health care organization or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations. Disclosure may include the types of revenue being reported, when the revenue is reported and pertinent revenue methodology and assumptions.
Health Care Organization, Allowance for Doubtful Accounts, Percentage of Accounts Receivable%durationRatio of the allowance for doubtful accounts to accounts receivable, expressed as a percentage, for health care organizations.
Health Care Organization, Qualitative FactorstextQualitative information about the changes in the allowance for doubtful accounts of health care organizations.
Health Care Organization, Disclosures for Certain Health Care Entities text
Schedule of Revenue Sources, Health Care Organization textSchedule of the major payor source of revenue for health care organizations.
Health Care Organization, Revenue Sources textInformation by major payor source of revenue for health care organizations.
Health Care Organization, Revenue Sources durationMajor payor source of revenue for health care organizations.
Health Care Organization, Receivable and Revenue Disclosures 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.
Third-Party Payor durationOrganization other than the patient (first party) or health care provider (second party) involved in the financing of personal health services.
Self-Pay durationPatients who pay out of pocket for a health-related service in absence of insurance to cover the medical or surgical procedure performed.
Schedule of Revenue Sources, Health Care Organization textTabular disclosure of patient service revenue (net of contractual allowances and discounts), by major payor source of revenue for health care organizations.
Revenue Recognition, Milestone Method textTabular disclosure of the entity's accounting policy for the recognition of revenue under the milestone method. Includes: (1) a description of the overall arrangement; (2) a description of each milestone and related contingent consideration; (3) a determination of whether each milestone is considered substantive; (4) the factors that the entity considered in determining whether the milestone or milestones are substantive; and (5) the amount of consideration recognized during the period for the milestone or milestones.
Revenue Recognition, Milestone Method textSchedule detailing the characteristics of milestone payments recognized under the milestone method by arrangement. For each arrangement that includes a milestone payment, this includes: (1) a description of the overall arrangement; (2) a description of each milestone and related contingent consideration; (3) a determination of whether each milestone is considered substantive; (4) the factors the entity considered in determining whether each milestone or milestones are substantive; and (5) the amount of contingent consideration recognized during the period for each milestone.
Revenue Recognition, Milestone Method 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.
Revenue Recognition, Milestone Method, DescriptiontextA description of the overall arrangement.
Revenue Recognition, Milestone Method, MilestonetextA description of each milestone and related contingent consideration as well as a description of whether or not each milestone(s) is considered substantive.
Revenue Recognition, Milestone Method, FactorstextA description of the factors that the entity considered in determining whether the milestone or milestones are substantive.
Revenue Recognition, Milestone Method, Revenue Recognized$durationcreditThe amount of consideration recognized during the period for the milestone or milestones.
Revenue Recognition, Advertising Barter Transactions textDescribes an entity's accounting policy for revenue recognition for advertising barter transactions. An advertising barter transaction is a nonmonetary exchange of advertising. The disclosure may include information regarding the volume and type of advertising surrendered and received (such as the number of equivalent pages, the number of minutes, or the overall percentage of advertising volume).
Revenue Recognition, Sales Returns, Changes in Estimated ReturnstextIn those circumstances in which an entity sells a good for which the buyer has the right of return (other than under warranty provisions), the entity discloses any material changes in its assumptions about estimated returns.
Revenue Recognition, Sales Returns, Reserve for Sales Returns$durationcreditAmount of estimated sales returns.
Movement in Deferred Revenue textA roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Deferred Revenue, Additions$durationcreditAmount of deferred revenue recognized for transactions arising during the current reporting period. Deferred revenue is a liability as of the balance sheet date related to a revenue producing activity for which revenue has not yet been recognized. Generally, an Entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.
Deferred Revenue, Revenue Recognized$durationcreditAmount of revenue recognized that was previously reported as deferred or unearned revenue.
Deferred Revenue, Refund Payments$durationcreditAmount of cash outflow to customers for refund payments of revenue that was previously reported as deferred or unearned revenue.
Deferred Revenue, Period Increase (Decrease)$durationAmount of increase (decrease) in deferred revenue.
Deferred Revenue, by Arrangement, Disclosure textTabular disclosure of the type of arrangements and the corresponding amounts that comprise the current and noncurrent balance of deferred revenue as of the balance sheet date.
Deferred Revenue Arrangement, by Type textSchedule of deferred revenue disclosure which includes the type of arrangements and the corresponding amount that comprise the current and noncurrent balance of deferred revenue as of the balance sheet date.
Deferred Revenue Arrangement 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.
Movement in Customer Refundable Fees textA roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Customer Refundable Fees$instantcreditCarrying amount as of the balance sheet date of proceeds that had been received in revenue related transactions that are refundable to the customers and do not meet the criteria for revenue recognition (for example, refundable membership fees).
Customer Refundable Fees, Proceeds$durationdebitAmount of cash inflow from customers for revenue related transactions that are refundable to the customers and do not meet the criteria for revenue recognition.
Customer Refundable Fees, Revenue Recognized$durationcreditAmount of revenue recognized attributable to customer refundable fees.
Customer Refundable Fees, Refund Payments$durationcreditAmount of cash outflow to customers for refund payments.
Customer Refundable Fees, Period Increase (Decrease)$durationAmount of increase (decrease) in customer refundable fees.
Recognition of Deferred Revenue$durationcreditThe amount of previously reported deferred or unearned revenue that was recognized as revenue during the period. For cash flows, this element primarily pertains to amortization of deferred credits on long-term arrangements. As a noncash item, it is deducted from net income when calculating cash provided by or used in operations using the indirect method.
Deferred Revenue Arrangement Type textInformation by type of deferred revenue arrangement.
Deferred Revenue durationCategory of obligation arising when an entity receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized.
Layaway Sale durationCategory of deferred revenue by arrangement wherein a retail customer pays installments of cash over a period of time, which will generally be taken into income upon delivery to the customer, and typically upon payment of the final installment.
Initial Hookup Deferred Revenue durationCategory of deferred revenue by arrangement wherein cable television companies' initial hookup revenue is recognized as revenue to the extent of direct selling costs incurred. The remainder is deferred and amortized to income over the estimated average period that subscribers are expected to remain connected to the system.
Leasing Arrangement durationCategory of deferred revenue by arrangement wherein fees received by the lessor at inception of the lease are recognized over the term of the lease.
Royalty Arrangement durationCategory of deferred revenue by arrangement wherein certain rights are granted to exploit one or more products, under which royalties received are taken into income as revenue recognition criteria are met.
Subscription Arrangement durationCategory of deferred revenue by arrangement wherein a subscribers pay in advance for media (TV, newspaper, magazine, internet), which will generally be recognized as revenue as the media is delivered.
Transportation Advance Ticket Arrangement durationCategory of deferred revenue by arrangement wherein advance air, sea and land transportation tickets issued to customers are recognized as revenue when transportation service is provided.
Annual Membership Fees durationAnnual membership fees collected in advance and recognized in revenue, net of estimated refunds.
Up-front Payment Arrangement durationCategory of deferred revenue by arrangement wherein all amount due is received from customer before delivery of goods or services, and revenue will be recognized upon customer acceptance of delivered goods or services.
Nonsoftware Service, Support and Maintenance Arrangement durationCategory of deferred revenue by arrangement wherein an entity agrees to debug, revise and maintain one or more specified products, under which fees are taken into income as performance occurs.
Nonsoftware License Arrangement durationCategory of deferred revenue by arrangement wherein certain rights are granted under a license agreement to exploit one or more non-software products (such as proprietary drugs, goods, or business process), under which fees received are taken into income as revenue recognition criteria are met.
Software License Arrangement durationCategory of deferred revenue by arrangement wherein certain rights are granted under a license agreement to exploit one or more software products, under which fees received are taken into income as revenue recognition criteria are met.
Software Service, Support and Maintenance Arrangement durationCategory of deferred revenue by arrangement wherein an entity agrees to debug, revise and maintain software, under which fees are taken into income as performance occurs.
Loan Lending Commitment Arrangement Fees durationCategory of deferred revenue by arrangement wherein fees are received in advance for a commitment to originate a loan or lease or purchase a loan or group of loans or leases.
Health Care Organization, Revenue Net of Patient Service Revenue Provisions text
Health Care Organization, Patient Service Revenue Less Provision for Bad Debts text
Health Care Organization, Patient Service Revenue Provision for Bad Debts$durationdebitAmount of the provision for bad debts related to patient service revenue.
Health Care Organization, Patient Service Revenue Less Provision for Bad Debts$durationcreditAmount of patient service revenue, net of contractual allowances and discounts, less the related provision for bad debts.
Health Care Organization, Revenue Net of Patient Service Revenue Provisions$durationcreditAmount of patient service revenue recognized, net of contractual allowances and discounts, less the provision for bad debts related to patient service revenue plus all other revenue.
Continuing Care Retirement Communities, Advance Fees, Policy textDisclosure of accounting policy for calculating advance fees which may include the entity's policy for (1) calculating the liability for the obligation to provide future services, (2) their refund policy for refundable fees, (3) the method of amortization of the liability for entrance fees that are refundable, and (4) the basis and method of amortization of deferred revenue related to entrance fees that are refundable if the contract holder's unit is reoccupied. Alternate captions include entrance fees and entrance fees and membership fees earned and cancellation penalties.
Continuing Care Retirement Communities, Advance Fees, Refunds$durationcreditThe cash paid during the period for refunds related to advance fees. Alternate captions include entrance fees and refundable entrance fees.
Health Care Organization Revenue and Expense text
Nonmonetary Transaction, Amount of Barter Transaction$durationcreditThe amount of revenue and expenses for the services received and provided in a nonmonetary arrangement.
Nonmonetary Transaction, Fair Value Not DeterminabletextDisclosure of information regarding the volume and type of advertising surrendered and received (such as the number of equivalent pages, the number of minutes, or the overall percentage of advertising volume) when the nonmonetary transaction has no determinable fair value.
Deferred Advertising Costs$instantdebitThe costs of direct-response advertising whose primary purpose is to elicit sales to customers who could be shown to have responded specifically to the advertising and that results in probable future benefits and are reported as assets net of accumulated amortization.
Advertising Barter Transactions durationTransactions in which there is a nonmonetary exchange of advertising, or the rights to place advertising, advertising is swapped for equal amounts of cash, or advertising is exchanged for other goods and services.
Cooperative Advertising Policy textDisclosure of accounting policy for offsetting cash consideration received from a vendor arising from cooperative advertising arrangements against advertising expense when such consideration represents a reimbursement of a specific, incremental, identifiable cost incurred by the entity in selling the vendor's products or services.
Advertising Barter Transactions, Policy textDisclosure of accounting policy for advertising barter transactions and may include a description of the transaction and the method used to value the transactions.
Accounts Receivable, Unapproved Contract Claims, Amount text
Accounts Receivable, Unapproved Contract Claims, Amount Expected to be Collected after One Year$instantdebitAmount of accounts receivable from customers under long-term contracts or programs associated with unapproved change orders or other similar items subject to uncertainty concerning their determination or ultimate realization which is expected to be collected after one year from the balance sheet date.
Accounts Receivable, Unapproved Contract Claims, Amount Expected to be Collected within One Year$instantdebitThe amount of unbilled receivables, which are expected to be collected within one year, from customers under long-term contracts that have not been billed and were not billable at the date of the statement of financial position.
Accounts Receivable, Unapproved Contract Claims$instantdebitThe total amount of accounts receivable from customers under long-term contracts or programs associated with unapproved change orders or other similar items subject to uncertainty concerning their determination or ultimate realization.
Unbilled Change Orders text
Unbilled Change Orders, Amount Expected to be Collected within One Year$instantdebitAmount of unbilled change orders from customers under long-term contracts or programs associated with unpriced change orders or other similar items subject to uncertainty concerning their determination or ultimate realization which is expected to be collected within one year from the balance sheet date.
Unbilled Change Orders, Amount Expected to be Collected after One Year$instantdebitAmount of unbilled change orders from customers under long-term contracts or programs associated with unpriced change orders or other similar items subject to uncertainty concerning their determination or ultimate realization which is expected to be collected after one year from the balance sheet date.
Unbilled Change Orders$instantdebitTotal amount of unbilled change orders from customers under long-term contracts or programs associated with unpriced change orders or other similar items subject to uncertainty concerning their determination or ultimate realization.
Unbilled Receivables, Not Billable, Rolling Maturity text
Unbilled Receivables, Not Billable, Amount Expected to be Collected in Next Rolling Twelve Months$instantdebitAmount of receivables under long-term contracts that have not been billed and were not billable that are expected to be collected in the next rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Unbilled Receivables, Not Billable, Amount Expected to be Collected after Next Rolling Twelve Months$instantdebitAmount of receivables under long-term contracts that have not been billed and were not billable that are expected to be collected after the next rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Contract Claims DescriptiontextPrincipal status associated with the amount of claims or other similar items subject to uncertainty concerning their determination or ultimate realization included in billed and unbilled accounts receivable inventory as of the balance sheet date (includes contingent assets). Information on revenue and costs arising from claims.
Commitments to Complete Contracts in ProcesstextGeneral description of commitments which may be required in performing under a construction-type contract which are outside the ordinary course of business at the balance sheet date.
Cost of Sales, Vendor Allowances, Policy textDisclosure of accounting policy for allowances received from a vendor. The disclosure differentiates between those allowances that are recorded as a reduction in the price of the vendors' products or services (that is, the entity's inventory) and which ultimately will be recorded as a reduction in the entity's cost of sales and those that are not.
Customer Advances and Progress Payments for Long-term Contracts or Programs$instantcreditThe amount of the offset related to government or other customer advances received on a contract when the expected advances will be applied in payment to those particular charges of the receivable.
Costs in Excess of Billings on Uncompleted Contracts or Programs text
Costs in Excess of Billings, Current$instantdebitAmount of receivable reflecting the cost incurred on uncompleted contracts in excess of related billings which is expected to be collected within one year or the normal operating cycle, if longer.
Costs in Excess of Billings, Noncurrent$instantdebitAmount of receivable reflecting the cost incurred on uncompleted contracts in excess of related billings which is expected to be collected after one year or beyond the normal operating cycle, if longer.
Costs in Excess of Billings$instantdebitAmount of receivable reflecting the cost incurred on uncompleted contracts in excess of related billings.
Deferred Revenue Disclosure text
Deferred Revenue Disclosure textThe entire disclosure for deferred revenues at the end of the reporting period, and description and amounts of significant changes that occurred during the reporting period. Deferred revenue is a liability as of the balance sheet date related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.
Deferred Revenue, DescriptiontextDescription of the transaction or nature of business giving rise to deferred revenue or unearned revenue, other than annual membership fees. Deferred revenue is a liability related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.
Revenue Recognition text
Revenue Recognition, Multiple-deliverable Arrangements textTabular disclosure of the recognition of revenue arrangements under which the entity does or will perform multiple revenue-generating activities, categorized by type of arrangement. This item includes certain revenue arrangements that include software elements. This item does not include multiple-deliverable arrangements for industries that prepare disclosures under specific requirements (for instance, construction-type and production-type contracts) otherwise provided for in the taxonomy.
Revenue Recognition, Multiple-deliverable Arrangements textSummarization of information required and determined to be disclosed concerning the recognition of revenue arrangements under which the entity does or will perform multiple revenue-generating activities, categorized by type of arrangement, including certain revenue arrangements that include software elements. This item does not include multiple-deliverable arrangements for industries that prepare disclosures under specific requirements (for instance, construction-type and production-type contracts) otherwise provided for in the taxonomy.
Time Sharing Transactions, Seller's Policies with Respect to Meeting Criteria for Buyer's CommitmenttextTests and methods used to evaluate whether buyer's initial and continuing investments are adequate to demonstrate a commitment to pay.
Time Sharing Transactions, Seller's Policies with Respect to Meeting Criteria for Collectibility of Sales PricetextThe tests and methods used to evaluate whether sales prices are collectible. Collectibility is assessed by considering buyer's commitment to pay which is supported by the amount of initial and continuing investments that give buyer a stake in property sufficient that risk of loss through default motivates buyer to honor obligation. Buyer's credit standing, age and location of property are among the factors that are also considered.
Shipping and Handling Cost, Policy textDisclosure of accounting policy for the classification of shipping and handling costs, including whether the costs are included in cost of sales or included in other income statement accounts. If shipping and handling fees are significant and are not included in cost of sales, disclosure includes both the amounts of such costs and the line item on the income statement which includes such costs.
Revenue Recognition Accounting Policy, Gross and Net Revenue Disclosure textDisclosure of accounting policy for recognizing revenue from a transaction on a gross or net basis.
Revenue Recognition, Excise and Sales TaxestextDescribes whether the entity presents excise and sales taxes on either a gross basis (included in revenues and costs) or a net basis (excluded from revenue).
Initial Franchise Fees$durationcreditThe amount of initial franchise fees.
Estimate of Cancellations$durationdebitEstimates of cancellations for refundable service fees, if accounted for by analogy to FASB Statement No. 48.
Advances Received on Government Contracts, Not Netted Against Accounts Receivable$instantcreditAdvances received on government contracts that are not offset against receivables because they cannot be definitely regarded as payments on account for contract work in progress.
Billings in Excess of Cost, Current$instantcreditLiability attributable to (i) billings in excess of costs under the percentage of completion contract accounting method representing the difference between contractually invoiced amounts (billings) and revenue recognized based, for example, on costs incurred to estimated total costs at period end or (ii) contractually invoiced amounts (billings) in excess of costs incurred and accumulated under the completed contract accounting method that are expected to be realized within one year or one operating cycle, whichever is longer, from the reporting date.
Billings in Excess of Cost, Noncurrent$instantcreditLiability attributable to (i) billings in excess of costs under the percentage of completion contract accounting method representing the difference between contractually invoiced amounts (billings) and revenue recognized based, for example, on costs incurred to estimated total costs at period end or (ii) contractually invoiced amounts (billings) in excess of costs incurred and accumulated under the completed contract accounting method that are expected to be realized more than one year or one operating cycle, whichever is longer, from the reporting date.
Billings in Excess of Cost$instantcreditLiability attributable to (i) billings in excess of costs under the percentage of completion contract accounting method representing the difference between contractually invoiced amounts (billings) and revenue recognized based, for example, on costs incurred to estimated total costs at period end or (ii) contractually invoiced amounts (billings) in excess of costs incurred and accumulated under the completed contract accounting method.
Billings in Excess of Cost text
Retention Payable, Fiscal Year Maturity text
Retention Payable, Due in Next Twelve Months$instantcreditAmounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid in the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Retention Payable, Due after One Year text
Retention Payable, Due in Year Two$instantcreditAmounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid in the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Retention Payable Due in Year Three$instantcreditAmounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid in the third fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Retention Payable, Due in Year Four$instantcreditAmounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid in the fourth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Retention Payable, Due in Year Five$instantcreditAmounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid in the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Retention Payable, Due after Year Five$instantcreditAmounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid after the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Retention Payable, Due after One Year$instantcreditAmounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid after the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Retention Payable$instantcreditAmounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract.
Retention Payable, Due in Remainder of Fiscal Year$instantcreditAmounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Retention Payable, Rolling Maturity text
Retention Payable, Due in Next Rolling Twelve Months$instantcreditAmounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid in the next rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Retention Payable, Due after Next Rolling Twelve Months text
Retention Payable, Due in Rolling Year Two$instantcreditAmounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid in the second rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Retention Payable, Due in Rolling Year Three$instantcreditAmounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid in the third rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Retention Payable, Due in Rolling Year Four$instantcreditAmounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid in the fourth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Retention Payable, Due in Rolling Year Five$instantcreditAmounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid in the fifth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Retention Payable, Due after Rolling Year Five$instantcreditAmounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid after the fifth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Retention Payable, Due after Next Rolling Twelve Months$instantcreditAmounts owed to vendors and subcontractors that have been withheld because of retainage provisions in a contract to be paid after the next rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Unbilled Receivables, Not Billable, Fiscal Year Maturity text
Unbilled Receivables, Not Billable, Amount Expected to be Collected in Next Twelve Months$instantdebitAmount of receivables under long-term contracts that have not been billed and were not billable that are expected to be collected in the next fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Unbilled Receivables, Not Billable, Amount Expected to be Collected in Remainder of Fiscal Year$instantdebitAmount of receivables under long-term contracts that have not been billed and were not billable that are expected to be collected in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Unbilled Receivables, Not Billable at Balance Sheet Date, Description of Prerequisites for BillingstextA general description of the prerequisites for billing for amounts recognized under contracts that have not been billed and were not billable at the date of the balance sheet.
Decline in Initial Franchise Fees, DescriptiontextA description of a situation where it is probable that initial franchise fee revenue will decline in the future because sales will reach a saturation point.
Government Contractors, Policy textDisclosure of accounting policy for government contractors.
Government Contractors, Contracts in Progress, Policy textDisclosure of accounting policy for contracts in progress, including policies with respect to accounting for indirect costs and methods of measuring extent of progress toward completion if the percentage-of-completion method is used.
Government Contractors, Revenue Recognition, Policy textDisclosure of accounting policy for determining revenues and related costs.
Films Revenue Recognition, Policy textDisclosure of accounting policy for film revenue.
Patronage Refunds$durationdebitAmount of earnings distributed to patrons of the agricultural cooperative.
Revenue Recognition, Services, Management Fees textDisclosure of accounting policy for revenue recognition for management fee income, including those that contain a performance-based incentive fee which are based on a formula. This disclosure also may indicate whether the entity has recorded any revenue that is at risk due to future performance contingencies, the nature of contracts giving rise to the contingencies, and, if material, the amount of any such revenue recorded.
Premiums Earned, Net, Property and Casualty$durationcreditAmount, after premiums ceded to other entities and premiums assumed by the entity, of property and casualty premiums earned.
Premiums Earned, Net, Life$durationcreditAmount, after premiums ceded to other entities and premiums assumed by the entity, of life premiums earned.
Premiums Earned, Net, Accident and Health$durationcreditAmount, after premiums ceded to other entities and premiums assumed by the entity, of accident and health premiums earned.
Premiums Earned, Net, Financial Guarantee Insurance Contracts$durationcreditAmount, after premiums ceded to other entities and premiums assumed by the entity, of financial guarantee premiums earned.
Premiums Earned, Net, Other Insurance$durationcreditAmount, after premiums ceded to other entities and premiums assumed by the entity, of other types of premiums earned.
Premiums Earned, Net, by Business text
Customer Advances for Construction$instantcreditFor utilities only, represents the carrying amount of the liability as of the balance sheet date for payments received by a utility from its customers in advance of performing its obligations under terms of its construction agreements.
Time Sharing Transactions, Deferred Profit$instantcreditAmount of deferred profit on time share sales.
Deferred Subscriber Acquisition Costs, Current$instantdebitCosts deferred when a service provider provides incentives to third-party manufacturers or resellers to reduce the selling prices of specialized equipment in order to stimulate end-customer demand for the service provider's offerings.
Deferred Subscriber Acquisition Costs, Noncurrent$instantdebitCosts deferred when a service provider gives incentives to third-party manufacturers or resellers to reduce the selling prices of specialized equipment in order to stimulate end-customer demand for the service provider's offerings.
Government Contract Receivable, Unbilled Amounts$instantdebitUnbilled amounts (net of unliquidated progress payments) of government contract receivables.
Air Traffic Liability, Current$instantcreditThe value of air transportation services sold but as yet unused by the passenger, including sales for air transportation to be provided by the reporting air carrier and air transportation to be provided by another air carrier for whom sales were made. Used to reflect the current portion of the liability (within one year or within the normal operating cycle if longer).
Customer Advances and Deposits$instantcreditRefundable consideration, usually cash, held by the entity pending satisfactory completion of the entity's obligations or pending the closing of a contract.
Customer Advances and Deposits, Current$instantcreditThe current portion of aggregate prepayments received from customers for goods or services to be provided in the future, as well as the current portion of money or property received from customers that are to be returned upon satisfactory contract completion or as partial prepayment for goods or services to be provided in the future.
Customer Advances, Current$instantcreditThe current portion of prepayments received from customers for goods or services to be provided in the future.
Customer Deposits, Current$instantcreditThe current portion of money or property received from customers which is either to be returned upon satisfactory contract completion or applied to customer receivables in accordance with the terms of the contract or the understandings.
Customer Advances and Deposits, Current text
Customer Advances, Noncurrent$instantcreditThe noncurrent portion of prepayments received from customers for goods or services to be provided in the future.
Customer Deposits, Noncurrent$instantcreditThe noncurrent portion of money or property received from customers that is to be returned upon satisfactory contract completion or as partial prepayment for goods or services to be provided in the future.
Customer Advances or Deposits, Noncurrent$instantcreditAggregate noncurrent portion of prepayments received from customers for goods or services to be provided in the future, as well as the current portion of money or property received from customers that is to be returned upon satisfactory contract completion or as partial prepayment for goods or services to be provided in the future.
Customer Advances or Deposits, Noncurrent text
Customer Loyalty Program Liability, Current$instantcreditValue of deferred revenue or cost to provide products or services, which is expected to be recognized in income or incurred within one year or the normal operating cycle, if longer, resulting from customer loyalty program. Excludes liability associated with frequent flier programs. Includes liability associated with customer loyalty programs for other businesses, for example, but is not limited to, hotels, supermarkets, credit card companies, automobile rental companies, and book sellers.
Customer Loyalty Program Liability, Noncurrent$instantcreditValue of deferred revenue or cost to provide products or services, which is expected to be recognized in income or incurred after one year or beyond the normal operating cycle, if longer, resulting from customer loyalty program. Excludes liability associated with frequent flier programs. Includes liability associated with customer loyalty programs for other businesses, for example, but is not limited to, hotels, supermarkets, credit card companies, automobile rental companies, and book sellers.
Deferred Air Traffic Revenue, Current$instantcreditValue of revenue deferred or cost to provide future services associated with points or miles outstanding and awards that expect to be redeemed through customer loyalty programs and the value of transportation services sold but as yet used by the passenger. Used to reflect the current portion of the liability (within one year or within the normal operating cycle if longer).
Other Deferred Credits, Noncurrent$instantcreditAmount of unearned revenue or income classified as other, expected to be taken into income after one year or the normal operating cycle, if longer.
Deferred Revenue and Credits, Noncurrent$instantcreditTotal carrying amount of consideration received or receivable as of the balance sheet date representing potential earnings that were not as yet recognized as revenue or other forms of income in conformity with GAAP, and which are expected to be recognized as such after one year or beyond the normal operating cycle, if longer.
Deferred Revenue and Credits$instantcreditTotal carrying amount of consideration received or receivable as of the balance sheet date representing potential earnings that were not as yet recognized as revenue or other forms of income in conformity with GAAP.
Deferred Leasing Commissions$instantcreditAmount of unrecognized fee revenue received at the inception of a lease that is deferred and recognized over the life of the lease.
Deferred Revenue and Credits text
Deferred Revenue and Credits, Current$instantcreditTotal carrying amount of consideration received or receivable as of the balance sheet date on potential earnings that were not recognized as revenue or other forms of income in conformity with GAAP, and which are expected to be recognized as such within one year or the normal operating cycle, if longer.
Other Deferred Credits, Current$instantcreditAmount of unearned revenue or income classified as other, expected to be taken into income within one year or the normal operating cycle, if longer.
Deferred Set-up Costs, Current$instantdebitDeferred incremental direct costs incurred typically at a contract's inception so that the company may be in a position to fulfill all contractual obligations of an arrangement. The costs are directly related to specified activities under the arrangement and are deferred in order to match revenue that will be recognized within one year of the balance sheet date (or one operating cycle if longer).
Deferred Set-up Costs, Noncurrent$instantdebitDeferred incremental direct costs incurred typically at a contract's inception so that the company may be in a position to fulfill all contractual obligations of an arrangement. The costs are directly related to specified activities under the arrangement and are deferred in order to match revenue that will be recognized after one year from the balance sheet date (or one operating cycle if longer). Excludes start-up costs (such as one-time activities related to opening a new facility, introducing a new product or service, establishing business with a new class of customers, preopening costs, and organization costs), which are expensed as incurred.
Frequent Flier Liability, Current$instantcreditValue of revenue deferred or cost to provide future products or services, primarily air transportation, associated with programs used by airlines to encourage passenger loyalty by providing rewards geared to the frequency of travel on the sponsoring airline, typically in the form of frequent flyer miles, points, or segments that can be accumulated and converted into free or discounted travel or other redemption options. Used to reflect the current portion of the liability (within one year or within the normal operating cycle if longer).
Deferred Air Traffic Revenue, Current text
Frequent Flier Liability, Noncurrent$instantcreditValue of revenue deferred or cost to provide future products or services, primarily air transportation, associated with programs used by airlines to encourage passenger loyalty by providing rewards geared to the frequency of travel on the sponsoring airline, typically in the form of frequent flyer miles, points, or segments that can be accumulated and converted into free or discounted travel or other redemption options. Used to reflect the noncurrent portion of the liability.
Increase (Decrease) in Air Traffic Liability$durationdebitThe increase (decrease) during the reporting period in the amount of unearned revenue related to tickets sold but not yet recognized as revenue.
Increase (Decrease) in Deferred Air Traffic Revenue$durationdebitThe increase (decrease) during the reporting period in the amount of unearned revenue related to tickets sold but not yet recognized as revenue and the estimated incremental cost for points or miles outstanding and awards that expect to be redeemed through customer loyalty programs.
Increase (Decrease) in Frequent Flyer Liability$durationdebitThe increase (decrease) during the reporting period in the amount of unearned revenue related to the estimated incremental cost for points or miles outstanding and awards that expect to be redeemed through customer loyalty programs.
Increase (Decrease) in Deferred Air Traffic Revenue text
Revenue Recognition, Deferred Revenue textDisclosure of accounting policy for recognizing unearned income or deferred revenue related to transactions involving the sale of a product or performance of services.
Revenue Recognition, Customer Acquisitions textDisclosure of accounting policy for incremental direct costs incurred related to the acquisition or origination of a customer contract in a transaction that results in revenue deferral (that is, whether such costs are expensed as incurred or deferred and charged to expense in proportion to the revenue recognized.) Also describes the entity's policy for determining which costs are capitalized as contract acquisition or origination costs.
Revenue Recognition, Software textDisclosure of accounting policy for revenue recognition for software arrangements relating to the licensing, selling, leasing, or marketing of computer software.
Revenue Recognition, Real Estate Transactions, Policy textDisclosure of accounting policy for the timing and amount of revenue recognized on transfers of real estate, excluding retail land sales. The entity also may disclose its treatment of any unearned or deferred revenue that arises from the transaction.
Foreign Exchange and Other Derivative Financial Instruments durationThis element represents revenue from foreign exchange and from investments in other derivative financial instruments.
Name of Reporting Category durationName of reporting category or type of financial instrument.
Principal Transaction Revenue, Description of Reporting Category textInformation by reporting category or type of financial instruments related to a group of items that represent revenue.
Deferred Sales Commission$instantdebitCarrying amount of advanced commission payments.
Increase (Decrease) in Customer Loyalty Program Liability$durationdebitIncrease (decrease) in the liability arising from revenue deferred or cost to provide future products or services resulting from customer loyalty program. Excludes liability associated with frequent flier programs. Includes liability associated with customer loyalty programs for other businesses, for example, but not limited to, hotels, supermarkets, credit card companies, automobile rental companies, and book sellers.
Increase (Decrease) in Billing in Excess of Cost of Earnings$durationdebitThe increase (decrease) during the reporting period in the liability reflecting cash payments received before the related costs have been incurred.
Increase (Decrease) in Customer Advances$durationdebitThe increase (decrease) during the reporting period in the amount of prepayments by customers for goods or services to be provided at a later date.
Increase (Decrease) in Customer Deposits$durationdebitThe increase (decrease) during the period in the amount of customer money held in customer accounts, including security deposits, collateral for a current or future transactions, initial payment of the cost of acquisition or for the right to enter into a contract or agreement.
Increase (Decrease) in Customer Advances and Deposits$durationdebitThe increase (decrease) during the reporting period in the amount of (a) prepayments by customers for goods or services to be provided at a later date, (b) the amount of customer money held in customer accounts, including security deposits, collateral for a current or future transactions, initial payment of the cost of acquisition or for the right to enter into a contract or agreement, or (c) a combination of (a) and (b).
Increase (Decrease) in Contract Receivables, Net$durationcreditThe increase (decrease) during the reporting period in receivables arising from the contracting of goods and services, net for uncollectible accounts.
Increase (Decrease) in Cost in Excess of Billing on Uncompleted Contract$durationcreditAmount of increase (decrease) in the asset reflecting the cost incurred on uncompleted contracts in excess of related billings.
Increase (Decrease) in Unbilled Receivables$durationcreditThe increase (decrease) during the reporting period of the amount of revenue for work performed for which billing has not occurred, net of uncollectible accounts.
Increase (Decrease) in Deferred Revenue and Customer Advances and Deposits$durationdebitThe increase (decrease) during the reporting period in the amount of (a) prepayments by customers for goods or services to be provided at a later date, (b) the amount of customer money held in customer accounts, including security deposits, collateral for current or future transactions, initial payment of the cost of an acquisition or for the right to enter into a contract or agreement, (c) the increase (decrease) during the reporting period, excluding the portion taken into income, in the liability reflecting services yet to be performed by the reporting entity for which cash or other forms of consideration was received or recorded as a receivable, or (d) some combination of (a), (b), and (c).
Increase (Decrease) in Customer Advances and Deposits text
Increase (Decrease) in Deferred Revenue and Customer Advances and Deposits text
Facility Costs$durationdebitFacility expenses incurred related to gas and oil produced and sold during the reporting period.
Health Care Organization, Bad Debts Policy textDisclosure of accounting policy for assessing the timing and amount of uncollectible revenue recognized as bad debt expense.
Health Care Organization, Revenue Recognized Policy textDisclosure of accounting policy for considering collectibility in the timing and amount of revenues recognized.
Gift Card Liability, Current$instantcreditCarrying value as of the balance sheet date of the liability for outstanding gift cards. Retail customers purchase gift cards or gift certificates that can be redeemed at a later date for merchandise or services; those unredeemed represent a liability of the entity because the revenue is being deferred.
Increase (Decrease) in Gift Card Liability$durationdebitThe increase (decrease) during the reporting period in the obligation for outstanding gift cards. Retail customers purchase gift cards or gift certificates that can be redeemed at a later date for merchandise or services; those unredeemed represent a liability of the entity because the revenue is being deferred.
Contract Receivable Retainage, Next Twelve Months$instantdebitAmount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected in the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Contract Receivable Retainage, Year Two$instantdebitAmount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected in the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Contract Receivable Retainage, Year Three$instantdebitAmount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected in the third fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Contract Receivable Retainage, Year Four$instantdebitAmount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected in the fourth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Contract Receivable Retainage, Year Five$instantdebitAmount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected in the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Contract Receivable Retainage, after Year Five$instantdebitAmount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected after the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Contract Receivable Retainage, after Next Twelve Months, Total$instantdebitAmount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected after the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Contract Receivable Retainage, Total$instantdebitAmount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract.
Contract Receivable Retainage, Remainder of Fiscal Year$instantdebitAmount billed to customers under long-term contracts or programs that have been withheld because of retainage provisions in a contract to be collected in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.

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