US GAAP Disclosure List

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Leases, Codification Topic 842 TIG Template 01


ItemTypePeriodBalanceDescription
Leases text
Lessee Disclosure text
Lease, Cost text
Sale and Leaseback Transaction, Gain (Loss), Net$durationcreditAmount of gain (loss) on sale and leaseback transaction from transfer of asset accounted for as sale.
Finance Lease, Principal Payments$durationcreditAmount of cash outflow for principal payment on finance lease.
Finance Lease, Interest Payment on Liability$durationcreditAmount of interest paid on finance lease liability.
Operating Lease, Payments$durationcreditAmount of cash outflow from operating lease, excluding payments to bring another asset to condition and location necessary for its intended use.
Variable Lease, Payment$durationcreditAmount of cash outflow for variable lease payment excluded from lease liability.
Right-of-Use Asset Obtained in Exchange for Finance Lease Liability$durationdebitAmount of increase in right-of-use asset obtained in exchange for finance lease liability.
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability$durationdebitAmount of increase in right-of-use asset obtained in exchange for operating lease liability.
Finance Lease, Weighted Average Remaining Lease TerminstantWeighted average remaining lease term for finance lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.
Operating Lease, Weighted Average Remaining Lease TerminstantWeighted average remaining lease term for operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.
Finance Lease, Weighted Average Discount Rate, Percent%instantWeighted average discount rate for finance lease calculated at point in time.
Operating Lease, Weighted Average Discount Rate, Percent%instantWeighted average discount rate for operating lease calculated at point in time.
Finance Lease, Right-of-Use Asset, Amortization$durationdebitAmount of amortization expense attributable to right-of-use asset from finance lease.
Finance Lease, Interest Expense$durationdebitAmount of interest expense on finance lease liability.
Operating Lease, Cost$durationdebitAmount of single lease cost, calculated by allocation of remaining cost of lease over remaining lease term. Includes, but is not limited to, single lease cost, after impairment of right-of-use asset, calculated by amortization of remaining right-of-use asset and accretion of lease liability.
Short-term Lease, Cost$durationdebitAmount of short-term lease cost, excluding expense for lease with term of one month or less.
Variable Lease, Cost$durationdebitAmount of variable lease cost, excluded from lease liability, recognized when obligation for payment is incurred for finance and operating leases.
Sublease Income$durationcreditAmount of sublease income excluding finance and operating lease expense.
Lease, Cost, Total$durationdebitAmount of lease cost recognized by lessee for lease contract.

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