US GAAP Disclosure List

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Restructuring Cost and Reserve


ItemTypePeriodBalanceDescription
Restructuring and Related Activities, DescriptiontextDescription of a specific restructuring plan and related activities including the facts and circumstances leading to the restructuring or decision to exit an activity, and the expected completion date. This concept and related items would be utilized for each plan if multiple exit plans have been implemented in the period.
Restructuring and Related Activities, Initiation DatedatedurationDate the restructuring activities were initiated or are expected to be initiated, in CCYY-MM-DD format.
Restructuring and Related Activities, Completion DatedatedurationDate the exit and disposal activities were completed or are expected to be completed, in CCYY-MM-DD format.
Business Acquisition, Planned Restructuring Activities, DescriptiontextDescription of restructuring activities for an acquired entity, including the amount of acquisition costs allocated to restructuring activities, and the period in which such costs will be incurred. The type of major actions that comprise the plan to exit an activity or involuntarily terminate employees of the acquired entity including activities of the acquired entity that will not continue, method of disposition, and description of employee groups that will be terminated. If the entity has not finalized plans for the restructuring activities, a description of the unresolved issues, the types of additional liabilities that might arise, and how any adjustment would be reported in the financial statements. Disclosure may also include timeframe when the registrant began formulating exit plans for which accrual may be necessary, and the types and amounts of liabilities included in the acquisition cost allocation. Disclosure may include the nature and amount of losses relating to asset impairments from the exit or disposal activity.
Restructuring and Related Cost 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 Reserve 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.
Restructuring, Name of Segment durationIndicates business segment in which restructuring activity is included.
Restructuring Costs text
Restructuring and Related Cost, DescriptiontextInformation pertinent to an understanding of the specified type of restructuring cost, including the facts and circumstances leading to the expected activity, discussion of the level and quantity of personnel to be terminated, and the expected completion date.
Restructuring and Related Costs, Incurred Cost, Total$durationdebitDiscloses the amount charged against the accrued restructuring reserves, or earnings if not previously accrued, during the period for the specified type of restructuring cost.
Restructuring and Related Cost, Expected Cost Remaining$instantdebitAmount of expected cost remaining for the specified restructuring cost.
Restructuring and Related Cost, Caption that Includes Restructuring ChargestextIdentification of the line item(s) in the statement of income that includes the costs of the restructuring and related activities.
Restructuring and Related Cost, Accelerated Depreciation$durationdebitAmount of accelerated depreciation charged against earnings associated with exit from or disposal of business activities or restructuring plan.
Recapitalization Costs$durationdebitAmount of recapitalization costs for professional fees associated with restructuring debt and equity mixture that do not qualify for capitalization.
Restructuring and Related Cost, Expected Cost text
Restructuring and Related Cost, Positions Eliminated text
Restructuring Reserve text
Restructuring Reserve textA roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Restructuring Reserve, Adjustment DescriptiontextDescription of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities, excluding adjustments for costs incurred during the period, costs settled during the period, and foreign currency translation adjustments.
Restructuring and Related Activities, Liability Not RecognizedtextDescription of restructuring costs that have not been recognized as a liability because fair value cannot be reasonably estimated. The description is expected to include the reasons why fair value cannot be reasonably estimated.

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