US GAAP Disclosure List 2017

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Other Income and Expenses


ItemTypePeriodBalanceDescription
Other Income and Expenses text
Other Income and Other Expense Disclosure textThe entire disclosure for other income or other expense items (both operating and nonoperating). Sources of nonoperating income or nonoperating expense that may be disclosed, include amounts earned from dividends, interest on securities, profits (losses) on securities, net and miscellaneous other income or income deductions.
Other Operating Income and Expense textThe entire disclosure for other operating income and other operating expense items.
Other Nonoperating Income and Expense textThe entire disclosure for the components of non-operating income or non-operating expense, including, but not limited to, amounts earned from dividends, interest on securities, gain (loss) on securities sold, equity earnings of unconsolidated affiliates, gain (loss) on sales of business, interest expense and other miscellaneous income or expense items.
Interest and Other Income textThe entire disclosure for interest and other income.
Schedule of Other Operating Cost and Expense, by Component textTabular disclosure of each detailed component of other operating costs and expenses that are applicable to sales and revenues, but not included in the cost of sales in the income statement.
Schedule of Other Nonoperating Income (Expense) textTabular disclosure of the components of non-operating income or non-operating expense that may include amounts earned from dividends, interest on securities, gains (losses) on securities sold, equity earnings of unconsolidated affiliates, net gain (loss) on sales of business, interest expense and other miscellaneous income or expense items.
Interest and Other Income textTabular disclosure of interest income and income classified as other.
Component of Operating Income text
Component of Operating Other Cost and Expense textLine items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.
Other Expense, Nonoperating text
Other Income, Nonoperating text
Interest and Other Income text
Advertising Barter Transactions, Indeterminable Fair Value DisclosuretextDiscloses information regarding the volume and type of advertising surrendered and received (such as the number of equivalent pages, the number of minutes, or the overall percentage of advertising volume) for each income statement presented, for those advertising barter transactions for which the fair value of the advertising surrendered is not determinable based on an entity's own historical practice of receiving cash, marketable securities, or other consideration that is readily convertible to a known amount of cash for similar advertising from buyers unrelated to the counterparty in the barter transaction.
Advertising Barter Transactions, Advertising Barter Revenue$durationcreditTotal revenue recognized from advertising barter transactions for each income statement presented.
Other Operating Income$durationcreditThe total amount of other operating income, the components of which are not separately disclosed on the income statement, from items that are associated with the entity's normal revenue producing operation.
Other Recurring Income$durationcreditAmount of recurring income classified as other.
Other Cost and Expense Disclosure, OperatingtextDisclosure of each detailed component of other operating costs and expenses that are applicable to sales and revenues, but not included in the cost of sales in the Income Statement.
Accretion Expense$durationdebitAmount recognized for the passage of time, typically for liabilities, that have been discounted to their net present values. Excludes accretion associated with asset retirement obligations.
Advertising Barter TransactionstextDescription of advertising barter transactions entered into by the entity.
Advertising Barter Transactions, Advertising Barter Costs$durationdebitTotal expense recognized from advertising barter transactions for each income statement presented.
Advertising Expense$durationdebitAmount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line.
Business Development$durationdebitBusiness development involves the development of products and services, their delivery, design and their implementation. Business development includes a number of techniques designed to grow an economic enterprise. Such techniques include, but are not limited to, assessments of marketing opportunities and target markets, intelligence gathering on customers and competitors, generating leads for possible sales, follow-up sales activity, formal proposal writing and business model design. Business development involves evaluating a business and then realizing its full potential, using such tools as marketing, sales, information management and customer service.
Capital Leases, Income Statement, Interest Expense$durationdebitThe financing charge for leasing arrangements meeting the criteria for capitalization.
Clearance Fees$durationdebitThe amount of expense in the period for clearance fees.
Communications and Information Technology, Total$durationdebitThe amount of expense in the period for communications and data processing expense.
Communications, Information Technology and Occupancy, Total$durationdebitThe aggregate amount of communications, data processing and occupancy expenses.
Cooperative Advertising Expense$durationdebitAmount of expense under a cooperative advertising arrangement.
Environmental Remediation Expense$durationdebitThe charge against earnings in the period for known or estimated future costs arising from requirements to perform environmental remediation activities.
Exchange Fees$durationdebitThe amount of expense in the period for fees charged by securities exchanges for the privilege of trading securities listed on that exchange. Some fees vary with the related volume, while others are fixed.
Expense Related to Distribution or Servicing and Underwriting Fees$durationdebitExpense related to distribution, servicing and underwriting fees.
Federal Deposit Insurance Corporation Premium Expense$durationdebitAmount of expense for Federal Deposit Insurance Corporation (FDIC) insurance.
Floor Brokerage$durationdebitBroker-dealers often use other brokers to execute trades on their behalf. The trading broker-dealer becomes a customer of the executing broker-dealer and pays a floor brokerage fee. Such fees are paid periodically either directly to the executing broker-dealer or through a clearing house.
Floor Brokerage, Exchange and Clearance Fees, Total$durationdebitThe amount of expense during the period for floor brokerage fees paid to other broker-dealers to execute trades on their behalf, stock exchange fees, order flow fees, and clearance fees.
Loan Portfolio Expense$durationdebitThe loan servicing fees paid to third parties that relate to loan expenses for a portfolio containing the entire group of loans owned by the company.
Loan Processing Fee$durationdebitExpenses paid for obtaining loans which includes expenses such as application and origination fees.
Marketing Expense$durationdebitExpenditures for planning and executing the conception, pricing, promotion, and distribution of ideas, goods, and services. Costs of public relations and corporate promotions are typically considered to be marketing costs.
Marketing and Advertising Expense, Total$durationdebitThe total expense recognized in the period for promotion, public relations, and brand or product advertising.
Noninterest Expense, Total$durationdebitTotal aggregate amount of all noninterest expense.
Noninterest Expense Commission Expense$durationdebitAmount of fees incurred for commissions on mutual funds and insurance products.
Noninterest Expense Directors Fees$durationdebitNoninterest expense related to directors' fees which are fees paid by an Entity to its directors. Directors' fees may be paid in addition to salary and other benefits.
Noninterest Expense Investment Advisory Fees$durationdebitThis represents the company's cost incurred during an accounting period for managing the money in a fund, which will be billed back to the client and is a component of noninterest expenses.
Noninterest Expense Offering Cost$durationdebitIncludes offering costs of open-end investment companies, and closed-end funds with a continuous offering period.
Noninterest Expense Printing and Fulfillment$durationdebitAmounts expended for printing of marketing and compliance communications and fulfillment services.
Noninterest Expense Related to Performance Fees$durationdebitIncentive fees which are compensation paid to a trading advisor or to any practitioner who achieves investment results above a specified contractual level.
Noninterest Expense Transfer Agent and Custodian Fees$durationdebitFees paid to an agent employed by a corporation or mutual fund to maintain shareholder records, including purchases, sales, and account balances. Also includes custodian fees incurred during an accounting period from an agent, bank, trust company, or other organization that holds and safeguards an individual's, mutual fund's, or investment company's assets for them. These fees will be billed back to the client and are a component of noninterest expense.
Occupancy, Net$durationdebitAmount of net occupancy expense that may include items, such as depreciation of facilities and equipment, lease expenses, property taxes and property and casualty insurance expense.
Operating Leases, Rent Expense, Total$durationdebitAmount of rent expense incurred for leased assets, including but not limited to, furniture and equipment, that is not directly or indirectly associated with the manufacture, sale or creation of a product or product line.
Order Flow Fees$durationdebitThe amount of expense in the period for the cost of other broker-dealers' executions of orders.
Other Cost and Expense, Operating, Total$durationdebitThe total amount of other operating cost and expense items that are associated with the entity's normal revenue producing operation.
Other Noninterest Expense$durationdebitAmount of noninterest expense classified as other.
Other Nonrecurring Expense$durationdebitAmount of other expense that is infrequent in occurrence or unusual in nature.
Other Research and Development Expense$durationdebitAmount of other research and development expense.
Other Selling and Marketing Expense$durationdebitAmount of selling and marketing expense classified as other.
Postage Expense$durationdebitAmount of expense associated with postage.
Pre-Opening Costs$durationdebitExpenditures associated with opening new locations which are noncapital in nature and expensed as incurred.
Production and Distribution Costs$durationdebitAmount of expense related to the production and distribution of goods or services to customers and clients.
Production Tax Expense$durationdebitA tax assessed on oil and gas production.
Professional Fees$durationdebitA fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer.
Real Estate Tax Expense$durationdebitA tax based on the assessed value of real estate by the local government. The tax is usually based on the value of property (including the land).
Real Estate Taxes and Insurance, Total$durationdebitThe aggregate total of real estate taxes and insurance expense.
Royalty Expense$durationdebitAmount of expense related to royalty payments under a contractual arrangement such as payment for mineral and drilling rights and use of technology or intellectual property.
Sales Commissions and Fees$durationdebitPrimarily represents commissions incurred in the period based upon the sale by commissioned employees or third parties of the entity's goods or services, and fees for sales assistance or product enhancements performed by third parties (such as a distributor or value added reseller).
Selling Expense$durationdebitExpenses recognized in the period that are directly related to the selling and distribution of products or services.
Shipping, Handling and Transportation Costs, Total$durationdebitCost incurred during the reporting period in transporting goods and services to customers. Includes freight-out costs.
Supplies and Postage Expense, Total$durationdebitThe aggregate amount of expenses directly related to the supplies and postage.
Supplies Expense$durationdebitAmount of expense associated with supplies that were used during the current accounting period.
Taxes and Licenses$durationdebitAmount of tax expense, excluding income, excise, production and property taxes, and licenses and fees not related to production.
Taxes, Miscellaneous, Total$durationdebitAll taxes not related to income of the entity or excise or sales taxes levied on the revenue of the entity that are not reported elsewhere. These taxes could include production, real estate, personal property, and pump tax.
Travel and Entertainment Expense$durationdebitExpenses incurred for travel and entertainment during the period.
Schedule of Other Nonoperating Expense, by Component textTabular disclosure of the detailed components of other nonoperating expenses. This disclosure may include methodology, assumptions and amounts for : (a) losses on securities (net of profits) and (b) miscellaneous income deductions.
Schedule of Other Nonoperating Income, by Component textTabular disclosure of the detailed components of other nonoperating income. May include methodology, assumptions and amounts for: (a) dividends, (b) interest on securities, (c) profits on securities (net of losses), and (d) miscellaneous other income items.
Interest Income, Securities, Mortgage Backed$durationcreditAmount of operating interest income, including amortization and accretion of premiums and discounts, on securitized, pass-through debt securities collateralized by real estate mortgage loans.
Interest Income, Securities, Corporate Debt, Operating$durationcreditAmount of operating interest income, including amortization and accretion of premiums and discounts, on corporate debt securities.
Interest Income, Securities, State and Municipal$durationcreditInterest income, including any amortization and accretion (as applicable) of discounts and premiums, derived from debt securities issued by municipal governments, local taxing districts and US state government agencies.
Interest Income, Securities, US Treasury$durationcreditInterest income on US treasury securities. US treasury securities are negotiable debt obligations of the US government, secured by its full faith and credit and issued at various schedules and maturities. The income from treasury securities is exempt from state and local, but not federal, taxes. There are three types of securities issued by the US treasury (bonds, bills, and notes), which are distinguished by the amount of time from the initial sale of the bond to maturity.
Interest Income, Securities, Other US Government$durationcreditInterest income on securities issued by US government agencies not including US Treasury Securities.
Interest Income, Money Market Deposits$durationcreditInterest earned on funds deposited in US domestic money market accounts.
Interest Income, Other Domestic Deposits$durationcreditAmount of interest earned on US domestic deposits classified as other. Excludes money market accounts.
Interest Income, Foreign Deposits$durationcreditInterest income generated from amounts on deposit with foreign entities located outside the United States of America.
Interest and Other Income, Total$durationcreditThe amount of interest income and other income recognized during the period. Included in this element is interest derived from investments in debt securities, cash and cash equivalents, and other investments which reflect the time value of money or transactions in which the payments are for the use or forbearance of money and other income from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business).

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