US GAAP Disclosure List 2017

↑Content

Restructuring and Related Activities


ItemTypePeriodBalanceDescription
Restructuring and Related Activities text
Disclosure Text Block Supplement text
Restructuring and Related Activities Disclosure textThe entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.
Table Text Block Supplement text
Restructuring, Impairment, and Other Activities Disclosure textThe entire disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets.
Restructuring and Related Costs textTabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets.
Schedule of Effects on Future Earnings and Cash Flows Resulting from Exit Plan textTabular disclosure of the quantified effects on future earnings and cash flows resulting from the exit plan (for example, reduced depreciation, reduced employee expense, etc.) along with the initial period in which those effects are expected to be realized. May include whether the cost savings are expected to be offset by anticipated increases in other expenses or reduced revenues. Also identifies the income statement line items to be impacted (for example, cost of sales; marketing; selling, general and administrative expenses; etc.).
Impairment Effects on Earnings Per Share textTabular disclosure of the effects of asset impairment charge on per share or per unit basis.
Schedule of Restructuring Reserve by Type of Cost textTabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period.
Schedule of Restructuring and Related Costs textTable presenting the description of the restructuring costs, such as the expected cost; the costs incurred during the period; the cumulative costs incurred as of the balance sheet date; the income statement caption within which the restructuring charges recognized for the period are included; and the amount of and periodic changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost by type of restructuring.
Schedule of Effects on Future Earnings and Cash Flows Resulting from Exit Plan textA table that lists the quantified effects on future earnings and cash flows resulting from the exit plan (for example, reduced depreciation, reduced employee expense, etc.), along with the initial period in which those effects are expected to be realized. May include whether the cost savings are expected to be offset by anticipated increases in other expenses or reduced revenues. Also identifies the income statement line items to be impacted (for example, cost of sales; marketing; selling, general and administrative expenses; etc.).
Actual Savings Anticipated by Previous Exit Plan Not Achieved as Expected, Outcome and ReasonstextIf actual savings anticipated by the exit plan are not achieved as expected or are achieved in periods other than as expected, this element describes that outcome and its reasons.
Impairment Effects on Earnings Per Share textDisclosure of information about the effects of asset impairment charge on per share or per unit basis.
Business Acquisition textInformation by business combination or series of individually immaterial business combinations.
Consolidation Items textInformation by components, eliminations, non-segment corporate-level activity and reconciling items used in consolidating a parent entity and its subsidiaries or its operating segments.
Income Statement Location textInformation by location in the income statement.
Other Comprehensive Income Location textInformation by location in other comprehensive income.
Restructuring Cost and Reserve 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.
Restructuring Plan textInformation by individual restructuring plan.
Restructuring Type textInformation by type of restructuring cost.
Segments textInformation by business segments.
Effects on Future Earnings and Cash Flows Resulting from Exit Plan textInformation by effect on future earnings and cash flows resulting from an exit plan.
Effects on Future Earnings and Cash Flows Resulting from Exit Plan 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.
Asset Class textInformation by class of asset.
Impairment Effects on Earnings Per Share 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.

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: