US GAAP Disclosure List

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Revenue from Contract with Customer TIG Template 05


ItemTypePeriodBalanceDescription
Revenue, Initial Application Period Cumulative Effect Transition text
Revenue, Initial Application Period Cumulative Effect Transition textDisclosure of information when using transition method for cumulative effect in initial period of application for revenue from contract with customer.
Accounting Standards Update textInformation by amendment to accounting standards.
Initial Application Period Cumulative Effect Transition textInformation about effect of transition method for cumulative effect in initial period of application.
Revenue, Initial Application Period Cumulative Effect Transition 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.
Accounting Standards Update durationAmendment to accounting standards.
Initial Application Period Cumulative Effect Transition durationEffect of transition method for cumulative effect in initial period of application.
Revenue from Contract with Customer, Excluding Assessed Tax, Total$durationcreditAmount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.
Cost of Goods and Services Sold, Total$durationdebitThe aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.
Capitalized Contract Cost, Net, Total$instantdebitAmount, after accumulated amortization and accumulated impairment loss, of asset recognized from cost incurred to obtain or fulfill contract with customer.
Other Liabilities, Total$instantcreditAmount of liabilities classified as other.
Contract with Customer, Liability, Total$instantcreditAmount of obligation to transfer good or service to customer for which consideration has been received or is receivable.
Retained Earnings (Accumulated Deficit), Ending Balance$instantcreditThe cumulative amount of the reporting entity's undistributed earnings or deficit.
Accounting Standards Update 2014-09 durationAccounting Standards Update 2014-09 Revenue from Contracts with Customers (Topic 606).
Difference between Revenue Guidance in Effect before and after Topic 606 durationEffect in current period from application of guidance for revenue from contract with customer compared with guidance for revenue recognition applicable prior to change when using transition method for cumulative effect in period including initial date of application.

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