US GAAP Disclosure List 2017

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Other Liabilities


ItemTypePeriodBalanceDescription
Other Liabilities Disclosure text
Additional Other Liabilities Disclosure text
Below Market Lease text
Deferred Income Taxes and Other Liabilities text
Derivative Financial Instruments Indexed to, and Potentially Settled in, Entity's Own Stock text
Extinguishment of Liabilities text
Accelerated Share Repurchases textTabular disclosure of accelerated share repurchase (ASR) programs. An ASR is a combination of transactions that permits an entity to purchase a targeted number of shares immediately with the final purchase price of those shares determined by an average market price over a fixed period of time. An accelerated share repurchase program is intended to combine the immediate share retirement benefits of a tender offer with the market impact and pricing benefits of a disciplined daily open market stock repurchase program. ASRs can be disclosed as part of stockholders' equity.
Other Liabilities and Financial Instruments Subject to Mandatory Redemption text
Warrants and Rights Note Disclosure text
Deferred Credits and Other Liabilities text
Below Market Lease textA roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Below Market Lease, Net text
Below Market Lease, Amortization Income, Maturity Schedule text
Deferred Income Taxes and Other Tax Liabilities, Noncurrent$instantcreditAmount of deferred tax liability attributable to taxable temporary differences, after deferred tax asset, and other tax liabilities expected to be paid after one year or operating cycle, if longer.
Deferred Income Taxes and Other Liabilities, Noncurrent$instantcreditAmount of deferred tax liability attributable to taxable temporary differences, after deferred tax asset, and other liabilities expected to be paid after one year or operating cycle, if longer.
Option Indexed to Issuer's Equity, Description textThe entire disclosure for freestanding option contracts issued by an entity that are indexed to, and potentially settled in, an entity's own stock. Includes disclosure on the strike price and the number of shares to which the contract is indexed, the settlement date or dates of the contract, and the issuer's accounting for the contract. If the terms of the contract provide settlement alternatives, those settlement alternatives are disclosed, including who controls the settlement alternatives, and the maximum number of shares that could be required to be issued, to net share settle the contract, if applicable. If a contract does not have a fixed or determinable maximum number of shares that could be required to be issued, the fact that a potentially infinite number of shares that may be required to be issued to settle the contract is disclosed. Disclosure also includes the contract's current fair value for each settlement alternative and how changes in the price of the issuer's equity instruments affect those settlement amounts.
Schedule of Forward Contracts Indexed to Issuer's Equity textTabular disclosure of freestanding forward contracts issued by an entity that are indexed to, and potentially settled in an entity's own stock. The disclosure may include, but not be limited to: (i) the forward rate and the number of shares to which the contract is indexed, (ii) the settlement date or dates of the contract, (iii) the issuer's accounting for the contract, (iv) settlement alternatives (if applicable) including who controls the settlement alternatives and the maximum number of shares that could be required to be issued to net share settle the contract (if applicable), (v) the fact that a potentially infinite number of shares may be required to be issued to settle the contract, if a contract does not have a stated fixed or determinable maximum number of shares, and (vi) the contract's current fair value for each settlement alternative and how changes in the price of the issuer's equity instruments affect those settlement amounts.
Prepaid Stored-value Products, Breakage MethodologytextDescription of methodology used to recognize unredeemed portion of dollar value of prepaid stored-value products.
Prepaid Stored-value Products, Breakage, Significant JudgmenttextDescription of judgment made in applying breakage methodology for unredeemed portion of dollar value of prepaid stored-value products.
Accelerated Share Repurchases textA table reflecting activity in an accelerated share repurchase (ASR) program.
Schedule of Other Assets and Other Liabilities textTabular disclosure of assets and liabilities, classified as other.
Other Liabilities Disclosure textThe entire disclosure for other liabilities.
Schedule of Stockholders' Equity Note, Warrants or Rights textTabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.

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