US GAAP Disclosure List

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Unusual or Infrequently Occurring Items


ItemTypePeriodBalanceDescription
Unusual or Infrequent Items, or Both text
Unusual or Infrequent Items, or Both, Disclosure textThe entire disclosure for an event or transaction that is unusual in nature or infrequent in occurrence, or both.
Business Insurance Recoveries textThe entire disclosure for business interruption insurance recoveries. Includes, but is not limited to, the nature of the event resulting in business interruption losses, amount of business interruption insurance recoveries recognized, and line item in the statement of income in which those recoveries are classified.
Schedule of Unusual or Infrequent Items, or Both textTabular disclosure of the nature and financial statement effect of an event or transaction that is unusual in nature or infrequent in occurrence, or both.
Business Insurance Recoveries textTabular disclosure of business interruption insurance recoveries. Includes, but is not limited to, the nature of the event resulting in business interruption loss, amount of business interruption insurance recoveries recognized, and line item in the statement of income in which those recoveries are classified.
Unusual or Infrequent Item, or Both textDisclosure of information about the nature and financial statement effect of an event or transaction that is unusual in nature or infrequent in occurrence, or both.
Business Insurance Recoveries textDisclosure of information about business interruption insurance recoveries. Includes, but is not limited to, the nature of the event resulting in business interruption loss, amount of business interruption insurance recoveries recognized, and line item in the statement of income in which those recoveries are classified.
Unusual or Infrequent Item, or Both textInformation by an event or transaction that is unusual in nature or infrequent in occurrence, or both.
Unusual or Infrequent Item, or Both 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.
Business Interruption Loss textInformation by business interruption loss.
Income Statement Location textInformation by location in the income statement.
Business Interruption Loss 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.
Unusual or Infrequent Item, or Both durationEvent or transaction that is unusual in nature or infrequent in occurrence, or both.
Unusual or Infrequent Item, or Both, Nature of Event or TransactiontextDescription of the nature of an event or transaction that is unusual in nature or infrequent in occurrence, or both.
Unusual or Infrequent Item, or Both, Net (Gain) Loss text
Unusual or Infrequent Item, or Both, Earnings Per Share Impact, Grossper sharedurationPer share amount of earnings, before tax, of an event or transaction that is unusual in nature or infrequent in occurrence, or both.
Unusual or Infrequent Item, or Both, Earnings Per Share Impact, Netper sharedurationPer share amount of earnings, after tax, of an event or transaction that is unusual in nature or infrequent in occurrence, or both.
Unusual or Infrequent Item, or Both, Tax Effect$durationdebitAmount of tax related to an event or transaction that is unusual in nature or infrequent in occurrence, or both.
Business Interruption Loss durationType or name of business interruption loss.
Income Statement Location durationLocation in the income statement.
Business Interruption Losses, Nature of EventtextA description of the event that resulted in a business interruption loss.
Gain on Business Interruption Insurance Recovery$durationcreditThe net amount (to the extent disclosed within this portion of the income statement) by which an insurance settlement exceeds incremental costs incurred from the event causing an interruption of business, plus the insurance award for earnings lost from the event, such as a natural catastrophe, explosion or fire.

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