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US GAAP Disclosure List 2026
↑Content | InventoryInventory, Gross, Classification by Industry
| Item | Type | Period | Balance | Description |
|---|---|---|---|---|
| Inventory, Gross, Total | $ | instant | debit | Gross 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. |
| Airline Related Inventory, Gross | text | |||
| Retail Related Inventory | text | |||
| Energy Related Inventory | text | |||
| text | ||||
| Airline Related Inventory, Aircraft Fuel, Gross | $ | instant | debit | Gross amount, as of the balance sheet date, of fuel used in air transportation. |
| Airline Related Inventory, Aircraft Parts, Gross | $ | instant | debit | Gross amount, as of the balance sheet date, of plant or equipment components to be used for the primary purpose of air transportation. |
| Airline Related Inventory, Gross, Total | $ | instant | debit | Gross amount, as of the balance sheet date, of merchandise, goods, commodities, or supplies to be used in air transport of passengers and freight. |
| Airline Related Inventory, Aircraft Fuel, Gross | $ | instant | debit | Gross amount, as of the balance sheet date, of fuel used in air transportation. |
| $ | instant | debit | ||
| Airline Related Inventory, Gross, Total | $ | instant | debit | Gross amount, as of the balance sheet date, of merchandise, goods, commodities, or supplies to be used in air transport of passengers and freight. |
| Retail Related Inventory, Merchandise | $ | instant | debit | Carrying amount as of the balance sheet date of merchandise inventory purchased by a retailer, wholesaler or distributor and held for future sale. |
| Retail Related Inventory, Packaging and Other Supplies | $ | instant | debit | Carrying amount as of the balance sheet date of items used in storage, presentation or transportation of physical goods that are targeted for sale to end users. |
| Retail Related Inventory | $ | instant | debit | Carrying amount as of the balance sheet date of merchandise inventory held by a retailer, wholesaler, or distributor for future sale; includes packaging and other supplies used to store, transport, or present merchandise inventory. |
| $ | instant | debit | ||
| Retail Related Inventory, Packaging and Other Supplies | $ | instant | debit | Carrying amount as of the balance sheet date of items used in storage, presentation or transportation of physical goods that are targeted for sale to end users. |
| Retail Related Inventory | $ | instant | debit | Carrying amount as of the balance sheet date of merchandise inventory held by a retailer, wholesaler, or distributor for future sale; includes packaging and other supplies used to store, transport, or present merchandise inventory. |
| Energy Related Inventory, Petroleum | $ | instant | debit | Carrying amount as of the balance sheet date of petroleum or crude oil. |
| Energy Related Inventory, Natural Gas Liquids | $ | instant | debit | Carrying amount as of the balance sheet date of liquid hydrocarbon components recovered from natural gas. |
| $ | instant | debit | ||
| Energy Related Inventory, Gas Stored Underground | $ | 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 seasonal and peak load demands, and also as insurance against unforeseen supply disruptions, and deemed to be a current asset because it is expected to be used within twelve months or in the normal operating cycle. |
| Energy Related Inventory, Propane Gas | $ | instant | debit | Carrying amount as of the balance sheet date of product derived from petroleum during the processing of oil or natural gas which is then used as a heat source or fuel. |
| Energy Related Inventory, Coal | $ | instant | debit | Carrying amount as of the balance sheet date of coal, which is a combustible rock or minerals which are extracted from the ground and used as fuel. |
| Energy Related Inventory, Chemicals | $ | instant | debit | Carrying amount as of the balance sheet date of solvents or substances produced by or used in a process to change the shape, form or composition of some related matter. |
| $ | instant | debit | ||
| Energy Related Inventory, Crude Oil and Natural Gas Liquids | $ | instant | debit | The aggregate carrying amount as of the balance sheet date of unrefined petroleum and the liquid hydrocarbon components recovered from natural gas. |
| Energy Related Inventory, Crude Oil, Products and Merchandise | $ | instant | debit | Carrying amount as of the balance sheet date of finished goods inventories for petroleum products, crude oil, petrochemical products, and other oil and gas inventories. |
| Energy Related Inventory | $ | instant | debit | Carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies relating to a source of usable power held for future sale or future use in manufacturing or production process. |
| Energy Related Inventory, Petroleum | $ | instant | debit | Carrying amount as of the balance sheet date of petroleum or crude oil. |
| $ | instant | debit | ||
| Energy Related Inventory, Natural Gas in Storage | $ | instant | debit | Carrying amount as of the balance sheet date of natural gas in storage, which is a mixture of gases (liquefied or otherwise), used for fuel and manufacturing purposes, which is ready for sale. |
| Energy Related Inventory, Gas Stored Underground | $ | 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 seasonal and peak load demands, and also as insurance against unforeseen supply disruptions, and deemed to be a current asset because it is expected to be used within twelve months or in the normal operating cycle. |
| Energy Related Inventory, Propane Gas | $ | instant | debit | Carrying amount as of the balance sheet date of product derived from petroleum during the processing of oil or natural gas which is then used as a heat source or fuel. |
| Energy Related Inventory, Coal | $ | instant | debit | Carrying amount as of the balance sheet date of coal, which is a combustible rock or minerals which are extracted from the ground and used as fuel. |
| $ | instant | debit | ||
| Energy Related Inventory, Other Fossil Fuel | $ | instant | debit | Amount of fossil fuel included in inventory classified as other. |
| Energy Related Inventory, Crude Oil and Natural Gas Liquids | $ | instant | debit | The aggregate carrying amount as of the balance sheet date of unrefined petroleum and the liquid hydrocarbon components recovered from natural gas. |
| Energy Related Inventory, Crude Oil, Products and Merchandise | $ | instant | debit | Carrying amount as of the balance sheet date of finished goods inventories for petroleum products, crude oil, petrochemical products, and other oil and gas inventories. |
| Energy Related Inventory | $ | instant | debit | Carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies relating to a source of usable power held for future sale or future use in manufacturing or production process. |
| $ | instant | debit | ||
| Agricultural Related Inventory, Growing Crops | $ | instant | debit | Carrying amount as of the balance sheet date of agricultural goods that are not yet mature and thus have not yet been harvested. |
| Agricultural Related Inventory, Feed and Supplies | $ | instant | debit | Carrying amount as of the balance sheet date of materials capitalized as inventory because of their use in the growth and maintenance of animals and crops. |
| Agricultural Related Inventory | $ | instant | debit | Carrying amount as of the balance sheet date of merchandise or supplies held which are related to plants and animals. |
| Agricultural Related Inventory, Plant Material | $ | instant | debit | Carrying amount as of the balance sheet date of products that are used in the growth of plant goods (examples would include seeds, soil, fertilizers and other products). |
| $ | instant | debit | ||
| Agricultural Related Inventory, Feed and Supplies | $ | instant | debit | Carrying amount as of the balance sheet date of materials capitalized as inventory because of their use in the growth and maintenance of animals and crops. |
| Agricultural Related Inventory | $ | instant | debit | Carrying amount as of the balance sheet date of merchandise or supplies held which are related to plants and animals. |