US GAAP Disclosure List 2017


Other Industries

Other Industries text
Agriculture text
Airline text
Entertainment text
Franchisors text
Trusts text
Agriculture textThe entire disclosure for entities in the agriculture industry.
Airline Cash Flow Elements text
Airline Expenses text
Airline Property, Plant, and Equipment text
Airline Related Inventory, Net text
Types of Commercial Aircraft text
Airline, Products and Services text
Deposits on Flight Equipment$instantdebitCarrying amount, at the balance sheet date, of deposits made to the manufacturer for new flight equipment still under construction. May include capitalized interest.
Indefinite-Lived Slots and Routes text
Deferred Air Traffic Revenue, Current text
Frequent Flier Liability, Noncurrent$instantcreditValue of revenue deferred or cost to provide future products or services, primarily air transportation, associated with programs used by airlines to encourage passenger loyalty by providing rewards geared to the frequency of travel on the sponsoring airline, typically in the form of frequent flyer miles, points, or segments that can be accumulated and converted into free or discounted travel or other redemption options. Used to reflect the noncurrent portion of the liability.
Passenger Revenue text
Number of Aircraft OperateddurationNumber of aircraft operated by the carrier.
Airline Destination textTabular disclosure of airline-related information by geographic areas as defined by the U.S. Department of Transportation.
Entertainment textThe entire disclosure for entities in the entertainment industry.
Franchisors textThe entire disclosure for franchisors.
Gain (Loss) on Sale of Trust Assets to Pay Expenses text
Proceeds from Sale of Trust Assets to Pay Expenses$durationdebitAmount of cash inflows from the sale of trust assets to pay trust expenses.

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