US GAAP Disclosure List 2017

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Revenue Recognition and Deferred Revenue


ItemTypePeriodBalanceDescription
Revenue Recognition and Deferred Revenue text
Deferred Revenue Disclosure text
Revenue Recognition 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.
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.
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.
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.
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.
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.
Products and Services textInformation by products and services or groups of similar products and services.
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.
Type of Arrangement and Non-arrangement Transactions textInformation by category of arrangement, including but not limited to collaborative arrangements and non-collaborative arrangements.
Deferred Revenue Arrangement Type textInformation by type of deferred revenue arrangement.
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.
Products and Services durationProduct or service, or a group of similar products or similar services.
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, Multiple-deliverable Arrangements, Determination of Selling Price text
Revenue Recognition, Multiple-deliverable Arrangements, Significant Deliverables, Separate Units of Accounting, Qualification FlagdurationRepresents 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, 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.
Arrangements and Non-arrangement Transactions durationThis item is to be populated with the collective of (i) types (categories) of arrangements of the entity applicable to its revenue-generating activities or operations and non-arrangement transactions, including but not limited to, for instance, sales of product manufactured by the entity, if such comparison of arrangements as a component of all transactions is provided by the entity.

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