US GAAP Disclosure List 2017

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Property, Plant, and Equipment


ItemTypePeriodBalanceDescription
Property, Plant and Equipment text
Property, Plant and Equipment Disclosure textThe entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.
Property, Plant, and Equipment and Intangible Assets textThe entire disclosure for intangible assets and long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.
Property Plant and Equipment Income Statement Disclosures text
Property, Plant and Equipment Assets Held-for-sale Disclosure text
Property, Plant and Equipment Impairment or Disposal text
Property, Plant and Equipment textTabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.
Property, Plant, and Equipment, Additional DisclosurestextAdditional information disclosed pertaining to property, plant and equipment.
Cost of Goods and Services Sold, Depreciation and Amortization text
Gain (Loss) on Disposition of Property Plant Equipment text
Property, Plant and Equipment Income Statement DisclosurestextDisclosure of property, plant and equipment income statement elements which may include depreciation, depletion and amortization expense and gains and losses on disposition of long lived assets used in the production of revenue.
Gain (Loss) on Sale of Interest in Projects$durationcreditGain (loss) included in earnings resulting from the sale of interest in projects.
Gain (Loss) on Condemnation$durationcreditThe gain (loss) is the pre-tax difference between the net condemnation award and the entity's adjusted basis of the condemned property.
Public Utilities, Allowance for Funds Used During Construction, Additions$durationcreditTotal increase in earnings in the period representing the cost of equity (based on assumed rate of return) and/or borrowed funds (based on interest rate) used to finance construction of regulated assets, which is expected to be recovered through rate adjustments.
Disclosure of Long Lived Assets Held-for-sale textTabular disclosure of long lived assets held for sale. Disclosure may include the description of the facts and circumstances leading to the expected disposal, manner and timing of disposal, the carrying value of the assets held for sale, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss).
Reason for Changing Plan to Sell Assets Held-for-sale text
Impairment or Disposal of Tangible Assets Disclosure text
Property, Plant and Equipment Impairment or Disposal DisclosuretextDisclosure of long-lived assets to be held and used by an entity or disposed, which may include a description of the impaired long-lived asset and facts and circumstances leading to the impairment, amount of the impairment loss and where the loss is located in the income statement, method(s) for determining fair value, and the segment in which the impaired long-lived asset is reported. For each long-lived asset to be disposed of or abandoned, a company may disclose a description of the asset to be disposed of or abandoned and the related circumstances, including the manner and expected timing of disposition.
Property, Plant and Equipment textDisclosure of information about physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.
Cost of Goods and Services Sold, Depreciation$durationdebitDepreciation of property, plant and equipment directly related to goods produced and sold and services rendered by an entity during the reporting period.
Cost of Goods and Services Sold, Amortization$durationdebitAmortization of property, plant and equipment directly related to goods produced and sold and services rendered by an entity during the reporting period.
Cost of Goods and Services Sold, Depreciation and Amortization, Total$durationdebitDepreciation and amortization of property, plant and equipment directly related to goods produced and sold and services rendered by an entity during the reporting period.
Gain (Loss) on Disposition of Oil and Gas and Timber Property text
Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property$durationcreditAmount of gain (loss) on sale or disposal of property, plant and equipment assets, excluding oil and gas property and timber property.
Gain (Loss) on Disposition of Property Plant Equipment, Total$durationcreditAmount of gain (loss) on sale or disposal of property, plant and equipment assets, including oil and gas property and timber property.
Schedule of Long Lived Assets Held-for-sale textDescription and amounts of long lived assets held for sale. Disclosure may include the description of the facts and circumstances leading to the expected disposal, manner and timing of disposal, the carrying value of the assets held for sale, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss).
Depreciation Expense on Reclassified Assets$durationdebitFor the asset that is reclassified back to held and use from held-for-sale, the depreciation expense recognized when the asset is reclassified. This represents the difference between the carrying value at the time the decision to reclassify is made and the carrying amount that the asset would have had if it had never been classified as held for sale (including consideration of depreciation expense).
Impairment Charge on Reclassified Assets$durationdebitFor the asset that is reclassified back to held and used from held-for-sale, the amount of impairment charge that is recognized on the reclassification date.
Details of Impairment of Long-Lived Assets Held and Used by Asset textTabular disclosure for impairment of long-lived assets held and used by an entity which includes a description of the impaired long-lived asset and facts and circumstances leading to the impairment, aggregate amount of the impairment loss and where the loss is located in the income statement, method(s) for determining fair value, and the segment in which the impaired long-lived asset is reported.
Impaired Assets to be Disposed of by Method Other than Sale textTabular disclosure for impaired assets to be disposed of by a method other than sale. Includes disclosure of the carrying value of the asset, the facts and circumstances leading to impairment, the amount of impairment loss, the income statement classification, the method for determining fair value and the segment in which the impaired long-lived assets being disposed of by a method other than sale is reported.
Impairment of Tangible Assets, Other DescriptorstextVoluntary or miscellaneous disclosures regarding impairment of long-lived assets.
Assets Disposed of by Method Other than Sale, in Period of Disposition, Gain (Loss) on Disposition$durationcreditAmount of gain (loss) from the disposal of an asset through means other than sale, for example, but not limited to, abandonment, spin-off, and expropriation.
Tangible Asset Impairment Charges text
Property, Plant and Equipment 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.
Property, Plant and Equipment, Type textInformation by type of long-lived, physical assets used to produce goods and services and not intended for resale.
Range textInformation by range, including, but not limited to, upper and lower bounds.

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