US GAAP Disclosure List

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Receivables, Loans, Notes Receivable, and Others


ItemTypePeriodBalanceDescription
Receivables text
Disclosure Text Block Supplement text
Financing Receivables textThe entire disclosure for financing receivable.
Loans, Notes, Trade and Other Receivables Disclosure textThe entire disclosure for claims held for amounts due a 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.
Table Text Block Supplement text
Restricted Assets Disclosure textThe 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.
Loans, Notes, Trade and Other Receivables, Excluding Allowance for Credit Losses textThe entire disclosure for claims held for amounts due a company, excluding disclosure for allowance for credit losses. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Also excludes disclosure for financing receivables.
Allowance for Credit Losses textThe entire disclosure for allowance for credit losses.
Financing Receivable, Past Due textTabular disclosure of aging analysis for financing receivable.
Financing Receivable, Allowance for Credit Loss textTabular disclosure of allowance for credit loss on financing receivable.
Financing Receivable Credit Quality Indicators textTabular 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.
Impaired Financing Receivables textTabular disclosure of impaired financing receivables.
Financing Receivable, Troubled Debt Restructuring textTabular disclosure of financing receivable modified as troubled debt restructuring.
Accounts Receivable Additional Disclosures text
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net text
Contracts Receivable text
Deteriorated Loans Transferred in text
Loans and Leases Receivable Disclosure text
Mortgage Loans on Real Estate, Commercial and Consumer, Net, (Investment Based Operations Presentation) text
Nontrade Receivables text
Receivables Held-for-sale text
Schedule of Financing Receivables, Minimum Payments textTabular 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 textTabular disclosure of financing receivable on nonaccrual status.
Financing Receivable, Current, Allowance for Credit Loss textTabular disclosure of allowance for credit loss of financing receivable, classified as current.
Financing Receivable, Noncurrent, Allowance for Credit Loss textTabular disclosure of allowance for credit loss of financing receivable, classified as noncurrent.

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