US GAAP Disclosure List

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Compensation Related Costs, Retirement Benefits Template 04a


ItemTypePeriodBalanceDescription
Retirement Benefits text
Schedule of Defined Benefit Plans Disclosures textDisclosures about an individual defined benefit pension plan or an other postretirement defined benefit plan. It may be appropriate to group certain similar plans. Also includes schedule for fair value of plan assets by major categories of plan assets by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets or liabilities (Level 1), Significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).
Defined Benefit Plan Disclosure 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.
Defined Benefit Plan, Funding Status textInformation by status of funding for defined benefit plan designed to provide retirement benefits.
Retirement Plan Type textInformation by type of retirement benefit plan. Includes, but is not limited to, retirement benefit arrangement for defined benefit pension and other postretirement plans, retirement benefit arrangement for defined contribution pension and other postretirement plans, and special and contractual termination benefits payable upon retirement.
Defined Benefit Plan, Funded (Unfunded) Status of Plan text
Defined Benefit Plan, Funding Status instantIndicates status of funding for defined benefit plan designed to provide retirement benefits.
Defined Benefit Plan, Funding Status durationStatus of funding for defined benefit plan designed to provide retirement benefits.
Retirement Plan Type durationType of plan designed to provide participants with retirement benefits. Includes, but is not limited to, retirement benefit arrangement for defined benefit pension and other postretirement plans, retirement benefit arrangement for defined contribution pension and other postretirement plans, and special and contractual termination benefits payable upon retirement.
Defined Benefit Plan, Benefit Obligation, Ending Balance$instantcreditAmount of actuarial present value of benefits attributed to service rendered by employee for defined benefit plan.
Defined Benefit Plan, Plan Assets, Amount, Ending Balance$instantdebitAmount of asset segregated and restricted to provide benefit under defined benefit plan. Asset includes, but is not limited to, stock, bond, other investment, earning from investment, and contribution by employer and employee.
Defined Benefit Plan, Funded (Unfunded) Status of Plan, Total$instantdebitAmount of funded (unfunded) status of defined benefit plan, measured as difference between fair value of plan assets and benefit obligation. Includes, but is not limited to, overfunded (underfunded) status.
Defined Benefit Plan, Funded Plan durationDefined benefit plan in which retirement benefits are payable directly from plan assets segregated and restricted to provide such benefits.
Defined Benefit Plan, Unfunded Plan durationDefined benefit plan in which retirement benefits are payable directly from general assets of employer sponsoring plan.
Pension Plan durationPlan designed to provide participant with pension benefits. Includes, but is not limited to, defined benefit and defined contribution plans. Excludes other postretirement benefits.
Postretirement Health Coverage durationPlan designed to provide postretirement health benefits to retiree or beneficiary. Includes, but is not limited to, defined benefit and defined contribution plans.

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