US GAAP Disclosure List

↑Content

Compensation Related Costs, Retirement Benefits Template 09


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, Amount Recognized in Net Periodic Benefit Cost (Credit) and Other Comprehensive (Income) Loss, before Tax text
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, 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$instantdebitAmount of funded (unfunded) status of defined benefit plan, measured as difference between fair value of plan assets and benefit obligation. Includes, but is not limited to, overfunded (underfunded) status.
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) text
Other Comprehensive (Income) Loss, Defined Benefit Plan, after Reclassification Adjustment, before Tax text
Defined Benefit Plan, Amount Recognized in Net Periodic Benefit Cost (Credit) and Other Comprehensive (Income) Loss, before Tax, Total$durationdebitAmount recognized in net periodic benefit cost (credit) and other comprehensive (income) loss.
Defined Benefit Plan, Overfunded Plan durationDefined benefit plan in which retirement benefits are payable directly from plan assets segregated and restricted to provide such benefits and for which plan assets exceed benefit obligation of plan designed to provide retirement 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.
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.
Other Postretirement Benefits Plan durationPlan designed to provide other postretirement benefits. Includes, but is not limited to, defined benefit and defined contribution plans. Excludes pension benefits.
Defined Benefit Plan, Benefit Obligation, Ending Balance$instantcreditAmount of actuarial present value of benefits attributed to service rendered by employee for defined benefit plan.
Defined Benefit Plan, Service Cost$durationdebitAmount of cost for actuarial present value of benefits attributed to service rendered by employee for defined benefit plan.
Defined Benefit Plan, Interest Cost$durationdebitAmount of cost recognized for passage of time related to defined benefit plan.
Defined Benefit Plan, Benefit Obligation, Increase (Decrease) for Plan Amendment$durationcreditAmount of increase (decrease) in benefit obligation of defined benefit plan from change in terms of existing plan or initiation of new plan.
Defined Benefit Plan, Benefit Obligation, Actuarial Gain (Loss)$durationcreditAmount of gain (loss) from change in actuarial assumptions which (increases) decreases benefit obligation of defined benefit plan. Assumptions include, but are not limited to, interest, mortality, employee turnover, salary, and temporary deviation from substantive plan.
Defined Benefit Plan, Benefit Obligation, Special and Contractual Termination Benefits$durationcreditAmount of increase in benefit obligation for benefits provided to employees payable from defined benefit plan or payable upon retirement.
Defined Benefit Plan, Benefit Obligation, Benefits Paid$durationcreditAmount of payment to participant of defined benefit plan which decreases benefit obligation. For pension plan, payment includes, but is not limited to, pension benefits and death benefits. For other postretirement plan, payment includes, but is not limited to, prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services.
Defined Benefit Plan, Benefit Obligation, Business Combination$durationcreditAmount of increase in benefit obligation of defined benefit plan from business combination.
Defined Benefit Plan, Benefit Obligation, Divestiture$durationdebitAmount of decrease in benefit obligation of defined benefit plan from disposal or classification as held-for-sale.
Defined Benefit Plan, Benefit Obligation, Increase (Decrease) for Other Change$durationcreditAmount of increase (decrease) in benefit obligation of defined benefit plan from change, classified as other.
Defined Benefit Plan Benefit Obligation
Defined Benefit Plan, Plan Assets, Amount, Ending Balance$instantdebitAmount of asset segregated and restricted to provide benefit under defined benefit plan. Asset includes, but is not limited to, stock, bond, other investment, earning from investment, and contribution by employer and employee.
Defined Benefit Plan, Plan Assets, Increase (Decrease) for Actual Return (Loss)$durationdebitAmount of increase (decrease) in plan assets of defined benefit plan from actual return (loss) determined by change in fair value of plan assets adjusted for contributions, benefit payments, and other expenses.
Defined Benefit Plan, Plan Assets, Benefits Paid$durationcreditAmount of payment to participant under defined benefit plan which decreases plan assets. For pension plan, payment includes, but is not limited to, pension benefits and death benefits. For other postretirement plan, payment includes, but is not limited to, prescription drug benefits, health care benefits, life insurance benefits, and legal, educational and advisory services.
Defined Benefit Plan, Plan Assets, Contributions by Employer$durationdebitAmount of contribution received by defined benefit plan from employer which increases plan assets.
Defined Benefit Plan, Plan Assets, Business Combination$durationdebitAmount of increase in plan assets of defined benefit plan from business combination.
Defined Benefit Plan, Plan Assets, Divestiture$durationcreditAmount of decrease in plan assets of defined benefit plan from disposal or classification as held-for-sale.
Defined Benefit Plan Fair Value Of Plan Assets
Defined Benefit Plan, Service Cost$durationdebitAmount of cost for actuarial present value of benefits attributed to service rendered by employee for defined benefit plan.
Defined Benefit Plan, Interest Cost$durationdebitAmount of cost recognized for passage of time related to defined benefit plan.
Defined Benefit Plan, Expected Return (Loss) on Plan Assets$durationcreditAmount of expected return (loss) recognized in net periodic benefit (cost) credit, calculated based on expected long-term rate of return and market-related value of plan assets of defined benefit plan.
Defined Benefit Plan, Amortization of Prior Service Cost (Credit)$durationdebitAmount of prior service cost (credit) recognized in net periodic benefit cost (credit) of defined benefit plan.
Defined Benefit Plan, Actuarial Gain (Loss), Immediate Recognition as Component in Net Periodic Benefit (Cost) Credit$durationcreditAmount of gain (loss), recognized immediately as component of net periodic benefit (cost) credit, for change in value of benefit obligation or plan assets from experience different from that assumed, change in actuarial assumption, or consequence of temporarily deviating from substantive plan. Includes, but is not limited to, amount in excess of ten percent of greater of fair value of plan assets or benefit obligation.
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Total$durationdebitAmount of net periodic benefit cost (credit) for defined benefit plan.
Other Comprehensive (Income) Loss, Defined Benefit Plan, Prior Service Cost (Credit), before Tax$durationdebitAmount, before tax, of cost (credit) of benefit change attributable to participants' prior service from plan amendment or plan initiation of defined benefit plan, that has not been recognized in net periodic benefit cost (credit).
Other Comprehensive (Income) Loss, Defined Benefit Plan, Prior Service Cost (Credit), Reclassification Adjustment from AOCI, before Tax$durationcreditAmount, before tax, of reclassification adjustment from accumulated other comprehensive (income) loss for prior service cost (credit) of defined benefit plan.
Other Comprehensive (Income) Loss, Defined Benefit Plan, after Reclassification Adjustment, before Tax, Total$durationdebitAmount, before tax, after reclassification adjustment, of (increase) decrease in accumulated other comprehensive income for defined benefit plan.

Login to ReadyRatios

 

Have you forgotten your password?

Are you a new user?

Login As
You can log in if you are registered at one of these services: