US GAAP Disclosure List 2017

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Leases, Codification Topic 840


ItemTypePeriodBalanceDescription
Leases text
Leases of Lessee Disclosure textThe entire disclosure for lessee entity's leasing arrangements including, but not limited to, all of the following: (a.) The basis on which contingent rental payments are determined, (b.) The existence and terms of renewal or purchase options and escalation clauses, (c.) Restrictions imposed by lease agreements, such as those concerning dividends, additional debt, and further leasing.
Leases of Lessor Disclosure textThe entire disclosure for lessor entity's leasing arrangements for operating, capital and leveraged leases.
Leases, Operating text
Leases, Capital text
Sale Leaseback Transactions textThe entire disclosure for sale leaseback transaction. Includes, but is not limited to, terms and conditions of transaction and gain (loss) from transaction.
Table Text Block Supplement text
Lessee, Operating Lease, Disclosure textTabular disclosure for lessee's operating leases. Includes, but is not limited to, description of lessee's operating lease, existence and terms of renewal or purchase options and escalation clauses, restrictions imposed by lease, such as those concerning dividends, additional debt, and further leasing, rent holidays, rent concessions, or leasehold improvement incentives and unusual provisions or conditions.
Lessor, Operating Leases textThe entire disclosure for lessor's operating leases.
Capital Leases in Financial Statements of Lessee Disclosure textThe entire disclosure for capital leasing arrangements including, but not limited to, the following: a) the basis on which contingent rental payments are determined; (b) the existence and terms of renewal or purchase options and escalation clauses; (c) restrictions imposed by lease agreements, such as those concerning dividends, additional debt, and further leasing.
Capital Leases in Financial Statements of Lessor Disclosure textThe entire disclosure for lessor's leasing arrangements, which includes direct financing, sales type and leveraged leases. Disclosure may include the effect on the balance sheet and the income statement resulting from a change in lease classification for leases that at inception would have been classified differently had guidance been in effect at the inception of the original lease.
Future Minimum Sublease Rentals, Sale Leaseback Transactions, Fiscal Year Maturity text
Future Minimum Sublease Rentals, Sale Leaseback Transactions, Rolling Maturity text
Sale Leaseback Transactions textTabular disclosure of sale leaseback transactions.
Present Value of Future Minimum Lease Payments, Sale Leaseback Transactions, Fiscal Year Maturity text
Minimum Lease Payments, Sale Leaseback Transactions, Remainder of Fiscal Year$instantcreditAmount of minimum lease payments for sale-leaseback transactions accounted for using the deposit method or as a financing due in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Present Value of Future Minimum Lease Payments, Sale Leaseback Transactions, Rolling Maturity text
Future Minimum Sublease Rentals, Sale Leaseback Transactions, Remainder of Fiscal Year$instantdebitAmount of minimum sublease rentals for sale-leaseback transactions accounted for using the deposit method or as a financing to be received by the seller-lessee in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Schedule of Components of Leveraged Lease Investments textTabular disclosure of the components of the investment in leveraged leases.
Schedule of Future Minimum Lease Payments for Capital Leases textTabular disclosure of future minimum lease payments as of the date of the latest balance sheet presented, in aggregate and for each of the five years succeeding fiscal years, with separate deductions from the total for the amount representing executor costs, including any profit thereon, included in the minimum lease payments and for the amount of the imputed interest necessary to reduce the net minimum lease payments to present value.
Schedule of Future Minimum Rental Payments for Operating Leases textTabular disclosure of future minimum payments required in the aggregate and for each of the five succeeding fiscal years for operating leases having initial or remaining noncancelable lease terms in excess of one year and the total minimum rentals to be received in the future under noncancelable subleases as of the balance sheet date.
Schedule of Rent Expense textTabular disclosure of rental expense from operating leases for each period for which an income statement is presented with separate amounts for minimum rentals, contingent rentals, and sublease rentals. Rental payments under leases with terms of a month or less that were not renewed need not be included.

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