US GAAP Disclosure List

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Effect of Fourth Quarter Event Type


ItemTypePeriodBalanceDescription
Effect of Fourth Quarter Events, Type durationThe type of event or transaction having a material effect on fourth quarter and fiscal year results.
Year-End Adjustment durationA significant favorable or unfavorable adjustment of revenue or expenses made at year-end, possibly arising from an audit. Examples of such items include changes in estimates, such as inventory shrinkage, allowance for uncollectible accounts, allowance for quantity discounts, and management decisions near the balance sheet date that impact reported results of operations.
Unusual or Infrequent Item, or Both durationEvent or transaction that is abnormal and unrelated to ordinary and typical activities or is not reasonably expected to recur in the foreseeable future, or both.

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