US GAAP Disclosure List

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Compensation Related Costs, Retirement Benefits Template 08


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 Sponsor Location textInformation by location of employer sponsoring plan designed to provide retirement benefits. Includes, but is not limited to, defined benefit and defined contribution plans.
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, Pension Plan with Accumulated Benefit Obligation in Excess of Plan Assets, Projected Benefit Obligation$instantcreditAmount of projected benefit obligation for defined benefit pension plan with accumulated benefit obligation in excess of plan assets.
Defined Benefit Plan, Plan with Accumulated Benefit Obligation in Excess of Plan Assets, Accumulated Benefit Obligation$instantcreditAmount of accumulated benefit obligation for defined benefit plan with accumulated benefit obligation in excess of plan assets.
Defined Benefit Plan, Plan with Accumulated Benefit Obligation in Excess of Plan Assets, Plan Assets$instantdebitAmount of plan asset for defined benefit plan with accumulated benefit obligation in excess of plan assets.
Defined Benefit Plan, Sponsor Location instantIndicates location of employer sponsoring defined benefit plan designed to provide retirement benefits.
Defined Benefit Plan, Funding Status durationStatus of funding for defined benefit plan designed to provide retirement benefits.
Retirement Plan Sponsor Location durationLocation of employer sponsoring plan designed to provide retirement benefits. Includes, but is not limited to, defined benefit and defined contribution plans.
Retirement Plan Type durationType of plan designed to provide participants with retirement benefits. Includes, but is not limited to, retirement benefit arrangement for defined benefit pension and other postretirement plans, retirement benefit arrangement for defined contribution pension and other postretirement plans, and special and contractual termination benefits payable upon retirement.
Defined Benefit Plan, Change in Benefit Obligation textA roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Defined Benefit Plan, Change in Fair Value of Plan Assets textA roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Defined Benefit Plan, Funded (Unfunded) Status of Plan, Total$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, Underfunded Plan durationDefined benefit plan in which retirement benefits are payable directly from plan assets segregated and restricted to provide such benefits and for which benefit obligation exceeds plan assets available to provide retirement benefits.
Defined Benefit Plan, Unfunded Plan durationDefined benefit plan in which retirement benefits are payable directly from general assets of employer sponsoring plan.
Domestic Plan durationLocation of employer sponsoring plan, designed to provide retirement benefits, determined as principal place of business. Includes, but is not limited to, defined benefit and defined contribution plans.
Foreign Plan durationLocation of employer sponsoring plan, designed to provide retirement benefits, not determined as principal place of business. Includes, but is not limited to, defined benefit and defined contribution plans.
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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