US GAAP Disclosure List 2026

↑Content | Inventory

Inventory, Gross, Combining Work in Process and Raw Materials Alternative


ItemTypePeriodBalanceDescription
Inventory, Finished Goods, Gross$instantdebitAmount before valuation and LIFO reserves of completed merchandise or goods expected to be sold within one year or operating cycle, if longer.
Other Inventory, Gross text
Inventory for Long-Term Contracts or Programs, Gross$instantdebitAmount before valuation and LIFO reserves, and progress payments, of inventory associated with long-term contracts, expected to be sold, or consumed within one year or operating cycle, if longer.
Inventory, Gross, Total$instantdebitGross amount, as of the balance sheet date, of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.
text
Other Inventory, Materials, Supplies and Merchandise under Consignment, Gross$instantdebitGross amount of inventory owned by the entity but in the hands of a customer, typically a reseller.
Other Inventory, Warehouse, Gross$instantdebitGross amount of merchandise, goods, commodities, or supplies held by the entity in a building or part of a building for future sale.
Other Inventory, Scrap, Gross$instantdebitGross amount of residue from manufacturing or production process that has recovery value.
Other Inventories, Spare Parts, Gross$instantdebitGross amount of components of assembled products that can be sold directly or indirectly through sales of assembled products.
$instantdebit
Other Inventory, Purchased Goods, Gross$instantdebitGross amount of components used by the entity which are bought from another entity rather than produced by the entity.
Other Inventory, Inventory at off Site Premises, Gross$instantdebitGross amount of merchandise or materials to which the entity holds the title, but physically at another entity's facilities (for example, but not limited to, work in process may be temporarily at the site of a subcontractor).
Other Inventory, in Transit, Gross$instantdebitGross amount of merchandise or supplies to which the entity holds the title but does not hold physical possession because the goods are currently being transported.
Other Inventory, Capitalized Costs, Gross$instantdebitAmount, before valuation and last-in first out (LIFO) reserves, of costs capitalized in inventory classified as other, expected to be sold, or consumed within one year or operating cycle, if longer.
$instantdebit
Other Inventory, Materials, Supplies and Merchandise under Consignment, Gross$instantdebitGross amount of inventory owned by the entity but in the hands of a customer, typically a reseller.
Other Inventory, Warehouse, Gross$instantdebitGross amount of merchandise, goods, commodities, or supplies held by the entity in a building or part of a building for future sale.
Other Inventory, Scrap, Gross$instantdebitGross amount of residue from manufacturing or production process that has recovery value.
Other Inventories, Spare Parts, Gross$instantdebitGross amount of components of assembled products that can be sold directly or indirectly through sales of assembled products.
$instantdebit
Other Inventory, Purchased Goods, Gross$instantdebitGross amount of components used by the entity which are bought from another entity rather than produced by the entity.
Other Inventory, Inventory at off Site Premises, Gross$instantdebitGross amount of merchandise or materials to which the entity holds the title, but physically at another entity's facilities (for example, but not limited to, work in process may be temporarily at the site of a subcontractor).
Other Inventory, in Transit, Gross$instantdebitGross amount of merchandise or supplies to which the entity holds the title but does not hold physical possession because the goods are currently being transported.
Other Inventory, Capitalized Costs, Gross$instantdebitAmount, before valuation and last-in first out (LIFO) reserves, of costs capitalized in inventory classified as other, expected to be sold, or consumed within one year or operating cycle, if longer.
$instantdebit
Inventory, Work in Process, Gross$instantdebitAmount before valuation and LIFO reserves of merchandise or goods in the production process expected to be completed within one year or operating cycle, if longer.
Inventory, Raw Materials, Gross$instantdebitAmount before valuation and LIFO reserves of raw materials expected to be sold, or consumed within one year or operating cycle, if longer.
Inventory, Ore Stockpiles on Leach Pads, Gross$instantdebitAmount before last-in first-out (LIFO) and valuation reserves of ore stockpile material contained on a leach pad, for example, but not limited to, copper or gold ore.
Other Inventory, Supplies, Gross$instantdebitAmount before valuation and LIFO reserves of other supplies used within the manufacturing or production process expected to be consumed within one year or operating cycle, if longer.
$instantdebit
Inventory, Work in Process, Gross$instantdebitAmount before valuation and LIFO reserves of merchandise or goods in the production process expected to be completed within one year or operating cycle, if longer.
Inventory, Raw Materials, Gross$instantdebitAmount before valuation and LIFO reserves of raw materials expected to be sold, or consumed within one year or operating cycle, if longer.
Inventory, Ore Stockpiles on Leach Pads, Gross$instantdebitAmount before last-in first-out (LIFO) and valuation reserves of ore stockpile material contained on a leach pad, for example, but not limited to, copper or gold ore.
Other Inventory, Supplies, Gross$instantdebitAmount before valuation and LIFO reserves of other supplies used within the manufacturing or production process expected to be consumed within one year or operating cycle, if longer.
$instantdebit

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