US GAAP Disclosure List 2017

↑Content

Leases, Codification Topic 842


ItemTypePeriodBalanceDescription
Leases text
Disclosure Text Block text
Lessee Disclosure text
Lessor Disclosure text
Lease, Practical Expedients, Package durationIndicates (true/false) whether practical expedients are elected for not reassessing whether any expired or existing contract is or contains lease, lease classification for expired or existing lease, and initial direct costs for any existing lease.
Lease, Practical Expedient, Use of Hindsight durationIndicates (true/false) whether practical expedient is elected to use hindsight in determining lease term and in assessing impairment of right-of-use asset.
Leveraged Leases 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, Finance Leases textThe entire disclosure for finance leases of lessee. Includes, but is not limited to, description of lessee's finance lease and maturity analysis of finance lease liability.
Lessee, Operating Leases textThe entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability.
Lessor, Sales-type Leases textThe entire disclosure of lessor's sales-type leases.
Lessor, Operating Leases textThe entire disclosure for lessor's operating leases.
Lessor, Direct Financing Leases textThe entire disclosure of lessor's direct financing leases.
Assets and Liabilities, Lessee text
Cash Flow, Financing Activities, Lessee text
Cash Flow, Investing Activities, Lessee text
Cash Flow, Operating Activities, Lessee text
Finance Lease Liabilities, Gross Difference, Amount text
Income and Expenses, Lessee text
Lessee, Lease, Description textDisclosure of information about lessee's leases.
Lease, Cost textTabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income.
Finance Lease, Liability, Maturity textTabular disclosure of undiscounted cash flows of finance lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to finance lease liability recognized in statement of financial position.
Lessee, Operating Lease, Liability, Maturity textTabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position.
Operating Lease Liabilities, Gross Difference, Amount text
Short-term Lease, Commitment durationIndicates (true/false) whether short-term lease expense does not reasonably reflect lessee's short-term lease commitment.
Short-term Lease Commitment, Amount$instantdebitAmount of short-term lease commitment.
Related Party Transaction, Description of TransactiontextA description of the related party transaction, including transactions to which no amounts or nominal amounts were ascribed and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements. Examples of common related party transactions are, sales, purchases and transfers of realty and personal property, services received or furnished, loans and leases to and from top management and affiliates.
Assets and Liabilities, Lessor text
Cash Flow, Operating Activities, Lessor text
Income and Expenses, Lessor text
Related Party Transaction, Description of TransactiontextA description of the related party transaction, including transactions to which no amounts or nominal amounts were ascribed and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements. Examples of common related party transactions are, sales, purchases and transfers of realty and personal property, services received or furnished, loans and leases to and from top management and affiliates.
Lessor, Lease, Description textDisclosure of information about lessor's leases.
Operating Lease, Lease Income textTabular disclosure of components of income from operating lease.
Sales-type Lease, Lease Income textTabular disclosure of components of income from sales-type lease.
Direct Financing Lease, Lease Income textTabular disclosure of components of lease income from direct financing lease.
Net Investment in Leases text
Net Investment in Leases, Alternative text
Sales-type and Direct Financing Leases, Lease Receivable, Maturity textTabular disclosure of maturity of undiscounted cash flows to be received on annual basis for sales-type and direct financing leases receivable. Includes, but is not limited to, reconciliation to lease receivable recognized in statement of financial position.
Sales-type and Direct Financing Leases, Lease Receivables, Gross Difference, Amount text
Lessor, Operating Lease, Payments to be Received, Maturity textTabular disclosure of maturity of undiscounted cash flows to be received by lessor on annual basis for operating lease.
Direct Financing Lease, Deferred Selling Profit, Explanation of ChangetextDescription of nature and cause of change in deferred selling profit from direct financing lease.
Direct Financing Lease, Unguaranteed Residual Asset, Explanation of ChangetextDescription of nature and cause of change in unguaranteed residual asset from direct financing lease.
Risk Strategy, Residual AssettextDescription of risk management strategy for residual asset. Includes, but is not limited to, buyback agreement and variable lease payments for use in excess of specified limits.
Residual Value of Leased Assets text
Lessor, Operating Lease, Indemnification Payment Received$durationdebitAmount received for indemnification payment for tax effect other than investment tax credit for operating lease.
Leveraged Leases, Effect of Change in Tax RatetextThis item represents disclosure of the reasons for a significant variation from the customary relationship between income tax expense and pretax accounting income resulting from a change in tax rates affecting the accounting for leveraged leases when such variation is not otherwise apparent.
Leveraged Leases, Balance Sheet, Investment in Leveraged Leases, Net text
Leveraged Leases, Income (Loss) text
Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Investment in Leveraged Leases, Net text
Sale Leaseback Transactions textTabular disclosure of sale leaseback transactions.
Schedule of Components of Leveraged Lease Investments textTabular disclosure of the components of the investment in leveraged leases.

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