US GAAP Disclosure List

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Agriculture


ItemTypePeriodBalanceDescription
Patron Economically Dependent, DescriptiontextDescription of the transaction with an economically dependent patron on an agricultural cooperative.
Agricultural Cooperative Inventory, Amount$instantdebitThe carrying amount of members' products at the balance sheet date.
Intermediate-life Plants, Accumulated Costs$instantdebitThe amount of accumulated costs related to intermediate-life plants.
Intermediate-life Plants, Useful LifedurationUseful life of intermediate-life plants, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.
Patronage Source Earnings$durationcreditAmount of revenue in excess of cost resulting from transactions for or with patrons.
Nonpatronage Source Earnings$durationcreditThe excess or revenues over costs resulting from transactions that do not relate to patrons.
Retained Patronage Allocations$durationcreditAmount of patronage earnings retained within the agricultural cooperative.
Retains$durationcreditAmount of patronage earnings withheld by agricultural cooperatives from distributions and allocated to patrons' capital accounts.

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