US GAAP Disclosure List

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Financial Services, Banking and Thrift


ItemTypePeriodBalanceDescription
Banking and Thrift, Interest text
Interest Income and Interest Expense Disclosure durationThe entire disclosure for interest income and interest expense for enterprises that derive a significant portion of their revenue from interest collected on investments, loans, and securities.
Interest Income and Interest Expense Disclosure durationTabular disclosure of interest income and expense, including, but not limited to, interest income and expense from investments, loans, and securities.
Interest Income (Expense), after Provision for Loan Loss text
text
Provision for Loan, Lease, and Other Losses text
Interest Income (Expense), after Provision for Loan Loss, Total$durationcreditAmount of interest income or expense, including any amortization and accretion (as applicable) of discounts and premiums, including consideration of the provisions for loan, lease, credit, and other related losses.
Interest and Dividend Income, Operating text
Interest Expense, Operating text
$durationcredit
Financing Receivable, Credit Loss, Expense (Reversal)$durationdebitAmount of credit loss expense (reversal of expense) for financing receivable.
Net Investment in Lease, Credit Loss Expense (Reversal), Total$durationdebitAmount of expense (reversal of expense) for expected credit loss on net investment in sales-type and direct financing leases.
Provision for Other Credit Losses$durationdebitAmount of expense related to credit loss from transactions other than loan and lease transactions.
Provision for Other Losses$durationdebitAmount of expense related to other loss.
$durationdebit
Interest and Fee Income, Loans and Leases text
Interest and Dividend Income, Securities, by Classification text
Interest and Dividend Income, Securities, by Taxable Status text
Interest and Dividend Income, Securities, by Security Type text
text
Interest Income and Fees, Bankers Acceptances, Certificates of Deposit and Commercial Paper$durationcreditInterest and fee income derived from banker's acceptances, certificates of deposit and commercial paper.
Interest Income, Deposits with Financial Institutions text
Interest Income, Purchased Receivables$durationcreditInterest earned from receivables purchased; for instance, receivables purchased through a factoring arrangement.
Other Interest and Dividend Income$durationcreditAmount, after discount, accretion and premium amortization, of interest income and dividend income classified as other.
$durationcredit
Interest Expense, Deposits text
Interest Expense, Borrowings text
Interest Expense, Trading Liabilities$durationdebitInterest expense incurred on short positions arising from sales of securities and other assets, which the entity does not own, to other parties. Trading liabilities includes the fair value of derivative contracts held for trading that are in loss positions.
Interest Expense, Beneficial Interests Issued by Consolidated Variable Interest Entities$durationdebitInterest expense on beneficial interests issued by consolidated variable interest entities.
$durationdebit
Interest Expense, Other$durationdebitAmount of interest expense classified as other.
Interest Expense, Operating$durationdebitAmount of interest expense classified as operating.

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