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US GAAP Disclosure List 2026
↑ContentInventory
| Item | Type | Period | Balance | Description |
|---|---|---|---|---|
| Inventory Disclosure | text | |||
| Inventory Disclosure | duration | The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory. | ||
| Table Text Block Supplement | text | |||
| Inventory Disclosure | duration | The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory. | ||
| text | ||||
| Schedule of Inventory, Current | duration | Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process. | ||
| Inventory, Noncurrent | text | |||
| Inventory, Stated Above Cost | instant | Indicates (true false) whether inventory is stated above cost. | ||
| Schedule of Inventory, Current | duration | Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process. | ||
| text | ||||
| Inventory, Stated Above Cost | instant | Indicates (true false) whether inventory is stated above cost. | ||
| Schedule of Inventory, Noncurrent | duration | Tabular disclosure of inventories not expected to be converted to cash, sold or exchanged within the normal operating cycle including inventoried costs relating to long-term contracts or programs. | ||
| Schedule of Inventory, Noncurrent | duration | Tabular disclosure of inventories not expected to be converted to cash, sold or exchanged within the normal operating cycle including inventoried costs relating to long-term contracts or programs. | ||
| Inventory, Current | text | Disclosure of information about inventory expected to be sold or consumed within one year or operating cycle, if longer. | ||
| text | ||||
| Inventory, Drilling, Noncurrent | $ | instant | debit | Carrying amount as of the balance sheet date of inventories of minerals, materials and supplies related to long-term drilling operations. |
| Inventory, Gas in Storage Underground, Noncurrent | $ | instant | debit | Carrying amount as of the balance sheet date of natural gas stored underground in depleted gas reservoirs, aquifers, or salt caverns to meet future seasonal and peak load demands and also as insurance against unforeseen supply disruptions, and deemed to be a noncurrent asset because it is not expected to be used within 12 months or in the normal operating cycle. |
| Other Inventory, Noncurrent | $ | instant | debit | Carrying amount as of the balance sheet date of inventories not expected to be converted to cash, sold or exchanged within the normal operating cycle (such as inventory related to long-term contracts or program rights). |
| Inventory, Noncurrent | $ | instant | debit | Inventories not expected to be converted to cash, sold or exchanged within the normal operating cycle. |
| $ | instant | debit | ||
| Inventory, Gas in Storage Underground, Noncurrent | $ | instant | debit | Carrying amount as of the balance sheet date of natural gas stored underground in depleted gas reservoirs, aquifers, or salt caverns to meet future seasonal and peak load demands and also as insurance against unforeseen supply disruptions, and deemed to be a noncurrent asset because it is not expected to be used within 12 months or in the normal operating cycle. |
| Other Inventory, Noncurrent | $ | instant | debit | Carrying amount as of the balance sheet date of inventories not expected to be converted to cash, sold or exchanged within the normal operating cycle (such as inventory related to long-term contracts or program rights). |
| Inventory, Noncurrent | $ | instant | debit | Inventories not expected to be converted to cash, sold or exchanged within the normal operating cycle. |