US GAAP Disclosure List 2017

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Investments, All Other Investments


ItemTypePeriodBalanceDescription
Investments, All Other Investments text
Disclosure Text Block Supplement text
Cost-method Investments, Description textThe entire disclosure for investments accounted for under the cost-method. The carrying amount of such investments may be adjusted, for example, distributions in excess of cost (return of capital) or for other-than-temporary impairments. The cost method and lower-of-cost or market, an adaptation of the cost method, is generally followed for most investments in noncontrolled corporations, in some corporate joint ventures, and to a lesser extent in unconsolidated subsidiaries in which the entity does not have the ability to exercise significant influence.
Life Insurance, Corporate or Bank Owned textThe entire disclosure for corporate (COLI) or bank (BOLI) owned life insurance including the amount of cash surrender value that could be received as of the date of the statement of financial position, any restrictions on the company's ability to obtain the value of the life insurance policy on surrender, or any other additional information desired to be disclosed.
Life Settlement Contracts, Disclosure textThe entire disclosure for life settlement contracts including the accounting policy for life settlement contracts and the classification of cash receipts and cash disbursements in the statement of cash flows and, as applicable, for (1) life settlement contracts accounted for under the investment method based on the remaining life expectancy for each of the first five succeeding years from the date of the statement of financial position and thereafter, as well as in the aggregate: (a) the number of life settlement contracts, (b) the carrying value of the life settlement contracts, and (c) the face value (death benefits) of the life insurance policies underlying the contracts, (d) the life insurance premiums anticipated to be paid for each of the five succeeding fiscal years to keep the life settlement contracts in force as of the date of the most recent statement of financial position presented, (e) the nature of the information that causes the Entity to change its expectations on the timing of the realization of proceeds from the investments in life settlement contracts and the related effect on the timing of the realization of proceeds from the life settlement contracts and for (2) life settlement contracts accounted for under the fair value method, disclosure would include, based on remaining life expectancy for each of the first five succeeding years from the date of the statement of financial position and thereafter, as well as in the aggregate: (a) the number of life settlement contracts, (b) the carrying value of the life settlement contracts, (c) the face value (death benefits) of the life insurance policies underlying the contracts, (d) the reasons for changes in the Entity's expectation of the timing of the realization of the investments in life settlement contracts, and (e) (i) the gains or losses recognized during the period on investments sold during the period and (ii) the unrealized gains or losses recognized during the period on investments that are still held at the date of the statement of financial position.
Table Text Block Supplement text
Investments and Other Noncurrent Assets textThe entire disclosure for investments and other noncurrent assets.
Financial Instruments Disclosure textThe entire disclosure for financial instruments. This disclosure includes, but is not limited to, fair value measurements of short and long term marketable securities, international currencies forward contracts, and auction rate securities. Financial instruments may include hedging and non-hedging currency exchange instruments, derivatives, securitizations and securities available for sale at fair value. Also included are investment results, realized and unrealized gains and losses as well as impairments and risk management disclosures.
Schedule of Cost Method Investments textA tabular disclosure of (a) the aggregate carrying amount of all cost-method investments; (b) the aggregate carrying amount of cost-method investments that the investor did not evaluate for impairment for cost-method investments.
Life Insurance, Corporate or Bank Owned, Amount$instantdebitThis item represents the amount that could be realized under a life insurance contract or contracts owned by the Entity as of the date of the statement of financial position. Such Entity-owned life insurance policies are commonly known as corporate-owned life insurance (COLI) or bank-owned life insurance (BOLI).
Life Insurance, Corporate or Bank Owned, RestrictionstextDescription of contractual restrictions on the ability to surrender and thereby receive the cash-value of a corporate or bank owned life insurance policy.
Life Insurance, Corporate or Bank Owned, Additional InformationtextThis element represents additional information the Company may choose to disclose concerning corporate or bank owned life insurance contracts.
Life Insurance, Corporate or Bank Owned, Change in Value$durationcreditThe change in cash surrender or contract value during the period which adjusted the amount of premiums paid in determining the expense or income recognized under the contract for the period.
Life Settlement Contracts, Fair Value Method text
Life Settlement Contracts, Investment Method text
Schedule of Components of Leveraged Lease Investments textTabular disclosure of the components of the investment in leveraged leases.
Schedule of Cost-method Investments textSummarization of information required and determined to be disclosed concerning all cost-method investments.
Schedule of Life Settlement Contracts, Fair Value Method textTabular disclosure of life settlement contracts based on the remaining life expectancy for each of the first five succeeding years from the date of the statement of financial position and thereafter, as well as in the aggregate including: (a) the number of life settlement contracts, (b) the carrying value of the life settlement contracts, and (c) the face value (death benefits) of the life insurance policies underlying the contracts.
Life Settlement Contracts, Fair Value Method, Gain (Loss) text
Life Settlement Contracts, Fair Value Method, Valuation MethodtextThis item represents discussion of the method or methods and significant assumptions used to estimate the fair value of investments in life settlement contracts accounted for under the fair value method, including any mortality assumptions.
Life Settlement Contracts, Fair Value Method, Change in ExpectationstextThis element represents discussion of the reasons for changes in the Company's expectation of the timing of the realization of the investments in life settlement contracts accounted for under the fair value method. This includes disclosing significant changes to the amounts disclosed including number of contracts, carrying value, and face value.
Schedule of Life Settlement Contracts, Investment Method textTabular disclosure of life settlement contracts based on the remaining life expectancy for each of the first five succeeding years from the date of the statement of financial position and thereafter, as well as in the aggregate including: (a) the number of life settlement contracts, (b) the carrying value of the life settlement contracts, and (c) the face value (death benefits) of the life insurance policies underlying the contracts, and (d) the life insurance premiums anticipated to be paid for each of the five succeeding fiscal years to keep the life settlement contracts in force as of the date of the most recent statement of financial position presented.
Life Settlement Contracts, Investment Method, Change in ExpectationstextThis element represents discussion of the reasons for changes in the Company's expectation of the timing of the realization of the proceeds from investments in life settlement contracts accounted for under the investment method due to new or updated information. This includes disclosing significant changes to the amounts disclosed including number of contracts, carrying value, and face value.

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