US GAAP Disclosure List

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Receivables, Loans, Notes Receivable, and Others


ItemTypePeriodBalanceDescription
Receivables text
Financing Receivables durationThe entire disclosure for financing receivable.
Loans, Notes, Trade and Other Receivables Disclosure durationThe entire disclosure for claims held for amounts due to entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.
Disclosure Text Block Supplement text
text
Financing Receivable, Past Due durationTabular disclosure of aging analysis for financing receivable.
Financing Receivable, Allowance for Credit Loss durationTabular disclosure of allowance for credit loss on financing receivable.
Financing Receivable Credit Quality Indicators durationTabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.
Financing Receivable, Modified durationTabular disclosure of financing receivable modified for debtor experiencing financial difficulty.
duration
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net text
Accounts Receivable Additional Disclosures text
Mortgage Loans on Real Estate, Commercial and Consumer, Net, (Investment Based Operations Presentation) text
Loans and Leases Receivable, Related Parties Disclosure text
text
Receivable, Held-for-Sale text
Contracts Receivable text
Nontrade Receivables text
Restricted Assets Disclosure durationThe entire disclosure for assets that are restricted in their use, generally by contractual agreements or regulatory requirements. This would include, but not limited to, a description of the restricted assets and the terms of the restriction.
duration
Allowance for Credit Losses durationThe entire disclosure for allowance for credit losses.
Schedule of Financing Receivables, Minimum Payments durationTabular disclosure of the annual minimum payments due from financing receivables, such as, but not limited to accounts, notes, loans, and other financing receivables.
Financing Receivable, Nonaccrual durationTabular disclosure of financing receivable on nonaccrual status.
Financing Receivable, Current, Allowance for Credit Loss durationTabular disclosure of allowance for credit loss of financing receivable, classified as current.
duration

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