US GAAP Disclosure List

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Other Liabilities


ItemTypePeriodBalanceDescription
Other Liabilities Disclosure text
Accelerated Share Repurchases durationTabular 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.
Derivative Financial Instruments Indexed to, and Potentially Settled in, Entity's Own Stock text
Other Liabilities and Financial Instruments Subject to Mandatory Redemption text
text
Deferred Income Taxes and Other Liabilities text
Additional Other Liabilities Disclosure text
Below Market Lease text
Extinguishment of Liabilities text
Accelerated Share Repurchases textDisclosure of information about accelerated share repurchase (ASR) program.
Contract Indexed to Issuer's Equity durationThe entire disclosure for freestanding contract indexed to and potentially settled in entity's own stock. Includes, but is not limited to, strike price and number of shares to which contract is indexed, settlement date, and settlement alternatives.
Schedule of Forward Contracts Indexed to Issuer's Equity durationTabular 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.
Schedule of Other Assets and Other Liabilities durationTabular disclosure of assets and liabilities, classified as other.
duration
Financial Instruments Subject to Mandatory Redemption Disclosure durationTabular disclosure of the nature and terms of the financial instruments and the rights and obligations embodied in those instruments, information about settlement alternatives, if any, in the contract and identification of the entity that controls the settlement alternatives including: a. The amount that would be paid, or the number of shares that would be issued and their fair value, determined under the conditions specified in the contract if the settlement were to occur at the reporting date b. How changes in the fair value of the issuer's equity shares would affect those settlement amounts (for example, "the issuer is obligated to issue an additional x shares or pay an additional y dollars in cash for each $1 decrease in the fair value of one share") c. The maximum amount that the issuer could be required to pay to redeem the instrument by physical settlement, if applicable d. The maximum number of shares that could be required to be issued, if applicable e. That a contract does not limit the amount that the issuer could be required to pay or the number of shares that the issuer could be required to issue, if applicable f. For a forward contract or an option indexed to the issuer's equity shares, the forward price or option strike price, the number of issuer's shares to which the contract is indexed, and the settlement date or dates of the contract, as applicable. g. The components of the liability that would otherwise be related to shareholders' interest and other comprehensive income (if any) subject to the redemption feature (for example, par value and other paid in amounts of mandatorily redeemable instruments are disclosed separately from the amount of retained earnings or accumulated deficit).
Financial Instrument Subject to Mandatory Redemption, Par Value Per ShareinstantPar value per share of mandatory redeemable financial instrument classified as liability.
Schedule of Stockholders' Equity Note, Warrants or Rights durationTabular 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.
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.
$instantcredit
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
text
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.
Platform Operator Crypto Asset Text Block

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