US GAAP Disclosure List 2017

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Intangible Assets, Goodwill and Other


ItemTypePeriodBalanceDescription
Goodwill and Intangible Assets Disclosure text
Disclosure Text Block Supplement text
Goodwill and Intangible Assets Disclosure textThe entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.
Table Text Block Supplement text
Asset Impairment Charges textThe entire disclosure for the details of the charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value. Disclosure may also include a description of the impaired asset and facts and circumstances leading to the impairment, amount of the impairment loss and where the loss is located in the income statement, method(s) for determining fair value, and the segment in which the impaired asset is reported.
Goodwill Disclosure textThe entire disclosure for goodwill.
Intangible Assets Disclosure textThe entire disclosure for all or part of the information related to intangible assets.
Schedule of Goodwill textTabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.
Schedule of Research and Development Assets Acquired Other than Through Business Combination textTabular disclosure of the nature and amounts of capitalized costs of a research and development nature that were acquired in a transaction other than a business combination, the amount of such assets charged to expense during the period, and identification of the income statement caption in which the charges are included.
Finite-lived Intangible Assets Amortization Expense textTabular disclosure of amortization expense of assets, excluding financial assets, that lack physical substance, having a limited useful life.
Schedule of Intangible Assets and Goodwill textTabular disclosure of goodwill and intangible assets, which may be broken down by segment or major class.
Schedule of Impaired Intangible Assets textTabular disclosure of impaired intangible assets excluding goodwill. This may include a description of the facts and circumstances leading to the recording of impairment charges of intangible assets in the period, the amount of the impairment charges, the methods of determining fair value of the associated assets, the caption in the income statement in which the impairment losses are aggregated, and the segment in which the impaired intangible assets are reported.
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule text
Amortization of Intangible Assets, Total$durationdebitThe aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.
Intangible Assets, Explanation of Significant AdditionstextAn explanation of any significant addition to intangible assets during the reporting period.
Intangible Assets, Explanation of Significant DeletionstextAn explanation of any significant deletions to intangible assets during the reporting period.
Schedule of Indefinite-Lived Intangible Assets textTabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance and exist in perpetuity, by either major class or business segment.
Schedule of Finite-Lived Intangible Assets textTabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.
Schedule of Acquired Finite-Lived Intangible Assets by Major Class textTabular disclosure of the characteristics, including initial carrying value, residual amount, weighted average useful life, of finite-lived intangible assets acquired during the period by major class. A major class is composed of intangible assets that can be grouped together because they are similar, either by nature or by their use in the operations of the company.
Schedule of Acquired Indefinite-lived Intangible Assets by Major Class textTabular disclosure of acquired indefinite-lived intangible assets. Indefinite-lived intangible assets are assets that have no physical form, but have expected future economic benefit. Indefinite-lived assets are assets that are not subject to amortization. Acquired indefinite-lived intangible assets are disclosed by major class (assets that can be grouped together because they are similar, either by their nature or by their use in operations of the entity) and in total.
Intangible Assets, Gross (Excluding Goodwill) text
Intangible Assets, Net (Excluding Goodwill) text
Intangible Assets, Net (Including Goodwill) text
Impairment of Intangible Assets (Excluding Goodwill) text
Intangible Assets, Current, Total$instantdebitThe current portion of nonphysical assets, excluding financial assets, if these assets are classified into the current and noncurrent portions.
Other Intangible Assets, Net$instantdebitAmount after accumulated amortization of finite-lived and indefinite-lived intangible assets classified as other.
Schedule of Goodwill textSchedule of goodwill and the changes during the year due to acquisition, sale, impairment or for other reasons.
Disclosure of Change of Date for Annual Goodwill Impairment TesttextChange of date of the goodwill impairment test, which is performed at least annually.
Schedule of Research and Development Assets Acquired Other than Through Business Combination textDisclosures of the amount of capitalized costs of a research and development nature acquired in a transaction other than a business combination, amount of costs charged to expense during the period, and identification of the income statement caption in which the charge is reflected.

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