US GAAP Disclosure List 2025

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Investments, Equity Method and Joint Ventures


ItemTypePeriodBalanceDescription
Equity Method Investments and Joint Ventures text
Equity Method Investments and Joint Ventures Disclosure durationThe entire disclosure for equity method investments and joint ventures. Equity method investments are investments that give the investor the ability to exercise significant influence over the operating and financial policies of an investee. Joint ventures are entities owned and operated by a small group of businesses as a separate and specific business or project for the mutual benefit of the members of the group.
Investment Program, Proportional Amortization Method, Elected durationThe entire disclosure of investment that generates income tax credit and other income tax benefit under tax credit program elected to be accounted for using proportional amortization method. Includes, but is not limited to, investment under tax credit program not meeting condition for accounting under proportional amortization method.
Equity Method Investments durationTabular disclosure of equity method investments including, but not limited to, name of each investee or group of investments, percentage ownership, difference between recorded amount of an investment and the value of the underlying equity in the net assets, and summarized financial information.
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Equity Method Investment textDisclosure of information about equity method investment. Includes, but is not limited to, name of investee or group of investees, percentage ownership, difference between investment and value of underlying equity in net assets.
Schedule Of Equity Method Investment Equity Method Investee Name Axis
Investment Program, Proportional Amortization Method, Elected text
Schedule Of Equity Method Investment Equity Method Investee Name Axis
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Equity Method Investment, Nonconsolidated Investee textInformation by nonconsolidated equity method investee. Excludes information consolidated by reporting entity.
Schedule of Equity Method Investments textLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
Equity Method Investee Name Domain
Investment Program, Proportional Amortization Method, Policy Election durationIndicates (true false) whether proportional amortization method is elected to account for investment that generates income tax credit and other income tax benefit under tax credit program through limited liability entity.
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Investment Program, Proportional Amortization Method, Elected, Equity Method Investment, Income (Loss) from Tax Credit Investment$durationcreditAmount of income tax credit and other income tax benefit generated by equity method investment under tax credit program elected to be accounted for using proportional amortization method. Includes, but is not limited to, investment under tax credit program not meeting condition for accounting under proportional amortization method.
Investment, Proportional Amortization Method, Elected, Amount$instantdebitAmount of investment that generates income tax credit and other income tax benefit under tax credit program elected to be accounted for using proportional amortization method. Includes, but is not limited to, investment under program not meeting condition for accounting under proportional amortization method.
Investment Program, Proportional Amortization Method, Elected, Commitment$instantcreditAmount of commitment and contingent commitment, including amount of delayed equity contribution, for investment that generates income tax credit and other income tax benefit under tax credit program elected to be accounted for using proportional amortization method. Includes, but is not limited to, commitment and contingent commitment related to investment under tax credit program not meeting condition for accounting under proportional amortization method.
Investment Program, Proportional Amortization Method, Elected, Commitment, Year to be PaiddurationYear in which contingent commitment for investment that generates income tax credit and other income tax benefit under tax credit program elected to be accounted for using proportional amortization method, is expected to be paid, in YYYY format. Includes, but is not limited to, contingent commitment related to investment under tax credit program not meeting condition for accounting under proportional amortization method.
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Investment Program, Proportional Amortization Method, Elected, Nature of Impairment LosstextDescription of nature of impairment loss for investment that generates income tax credit and other income tax benefit under tax credit program elected to be accounted for using proportional amortization method. Includes, but is not limited to, investment under tax credit program not meeting condition for accounting under proportional amortization method.
Investment Program, Proportional Amortization Method, Applied, Non-Income-Tax-Related Activity and Other Return$durationcreditAmount of income (loss) from non-income-tax-related activity and other return on investment under tax credit program accounted for using proportional amortization method, not recognized in income tax expense (benefit).

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