US GAAP Disclosure List 2017

↑Content

SEC Schedule, Article 12-09, Valuation and Qualifying Accounts


ItemTypePeriodBalanceDescription
Valuation and Qualifying Accounts text
Schedule of Valuation and Qualifying Accounts Disclosure textThe entire disclosure for any allowance and reserve accounts (their beginning and ending balances, as well as a reconciliation by type of activity during the period). Alternatively, disclosure of the required information may be within the footnotes to the financial statements or a supplemental schedule to the financial statements.
Valuation and Qualifying Accounts Disclosure textA schedule of allowance and reserve accounts including their beginning and ending balances, as well as a reconciliation by type of activity during the period. Alternatively, disclosure of the required information may be within the footnotes to the financial statements or a supplemental schedule to the financial statements.
Valuation Allowances and Reserves Type textInformation by type of valuation and reserve accounts.
Valuation and Qualifying Accounts 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.
Valuation Allowances and Reserves durationThe entity's valuation, qualifying and reserve accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability established to represent expected future costs.
Movement in Valuation Allowances and Reserves textA roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Allowance for Doubtful Accounts durationAllowance established for amounts due that are unlikely to be received.
Valuation Allowance of Deferred Tax Assets durationThe portion of a deferred tax asset as of the balance sheet date for which, based on the weight of available evidence, it is more likely than not will not be realized through future reductions of tax-based income.
Allowance for Trade Receivables durationA valuation allowance for amounts due to an Entity for the sale of goods or services in the normal course of business that are expected to be uncollectible.
Allowance for Notes Receivable durationA valuation allowance relating to a written agreement to receive money, consisting of principal as well as any accrued interest, at a specified future date(s), for the portion that is expected to be uncollectible.
Allowance for Losses on Finance Receivables durationA valuation allowance for money loaned on interest-bearing and discount loans that the finance entity expects to be uncollectible.
Allowance for Franchise Receivables durationA valuation allowance for fees and other amounts owed by franchisees to the franchisor that are expected to be uncollectible.
Allowance for Franchise Notes Receivable durationA valuation allowance for written payment obligations owed by franchisees to the franchisor that are expected to be uncollectible.
Allowance for Receivable from Insurance Provider durationA valuation allowance for the amount of insurance proceeds expected to be uncollectible.
Allowance for Sales Returns durationA valuation allowance for the amount of products sold that the entity expects to be returned by the purchaser.
Allowance for Promotions durationA provision (charged either as a reduction of revenue or as an expense such as cost of sales) to relate the costs of certain customer discounts and rewards for the associated revenue. Accruals for trade and sales promotions are recorded primarily at the time a product is sold to the customer based on expected levels of performance. Settlement of these liabilities typically occurs in subsequent periods.
Allowance for Uncollectible Premiums Receivable durationA valuation allowance for the amount owed to an insurance company for writing and issuing an insurance policy that the company expects to be uncollectible.
Allowance for Loan and Lease Losses durationA valuation allowance for the amount expected to be needed to absorb any estimated credit losses inherent on a given loan and lease portfolio.
Allowance for Reinsurance Recoverable durationA valuation allowance for the amount deemed uncollectible of an insurance receivable related to a policy by which an insurer indemnifies itself of some or all of the risk associated with another insurance policy.
Allowance for Uncollectible Agency Loans durationA valuation allowance for the portion of money lent to a government agency that is expected to be uncollectible.
Allowance for Uncollectible Deductibles durationA valuation allowance for the uncollectible portion of the amount due from the insured for the deductible portion of a claim.
Allowance for Uncollectible Accounts, Time Sharing Transactions durationAllowance for uncollectible accounts relating to real estate time sharing receivables.
Allowance for Uncollectible Accounts, Time Sharing Receivables Sold with Recourse durationAllowance for uncollectible accounts on receivables sold with recourse that originated with real estate time sharing transactions.
Allowance for Loans and Leases Receivable durationThe allowance for loan and lease losses represents the reserve to cover probable credit losses related to specifically identified loans and leases, as well as probable credit losses inherent in the remainder of the loan portfolio as of the balance sheet date. For banks, disclose currently required allocated transfer risk reserves. Include carryover of or adjustments to the allowance for loan losses in connection with business combinations determined to be appropriate.
Allowance for Loan and Lease Losses, Real Estate durationThe reserve to cover probable credit losses related to specifically identified fixed maturity real estate loans as well as probable credit losses inherent in the remainder of that loan portfolio.
Allowance for Uncollectible Customer's Liability for Acceptances durationRepresents the reserve against amounts due from customers which are uncollectible or questionable as to collection and which specifically relate to short-term negotiable time drafts drawn on and accepted by an institution (also known a banker's acceptances).
Valuation Allowance, Real Estate Owned durationThe valuation allowance related to real estate owned.
Valuation Allowance for Impairment of Recognized Servicing Assets durationReflects the estimated amount of impairment as of the balance sheet date of recognized servicing assets that are being amortized in proportion to and over the period of estimated net servicing income or loss.
Reserve for Earn-out Receivable durationA reserve for the amount of payments owed to an Entity from the sale of an Entity or business, based on future sales or revenues, which the selling entity deems uncollectible.
Reserve for Cash Discount durationThe amount of sales revenue which the Entity expects that it will not receive because customers may pay a reduced price if they make their payment within a certain timeframe offered by the Entity.
Reserve for Customer Deductions durationThe amount of products sold that the Entity expects that it will not receive payment for because the customer is unsatisfied with the goods provided by the Entity.
Reserve for Environmental Costs durationTotal costs accrued as of the balance sheet date for environmental loss contingencies.
Reserve for Off-balance Sheet Activities durationAccrued liability to reflect obligations, contingent liabilities, and other exposures relating to off-balance sheet arrangements such as unfunded loan commitments, contractual obligations, recourse from loans securitized, and variable interest entities.
Legal Reserve durationAccrual as of the balance sheet date for estimate of the probable outcome of potential and pending litigation. Excludes statutory reserves for a bank or insurance company.
Inventory Valuation Reserve durationValuation reserve to reduce inventory to net realizable value or market.
Reserve for Impairment of Intangible Assets durationA reserve for the amount of expected decrease in the value of nonmonetary assets which can not be physically measured.
Warranty Reserves durationA reserve for the estimated amount of expense related to a warranty on a specific product or service accrued at the time of sale based on historic statistical data.
Business Restructuring Reserves durationKnown and estimated reorganization costs associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, excluding costs or losses pertaining to an entity newly acquired in a business combination. Costs of such activities include those for one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, and costs associated with an ongoing benefit arrangement, but excludes costs associated with the retirement of a long-lived asset.
Allowance for Credit Loss durationAllowance for credit loss for right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time.
Valuation Allowances and Reserves, Balance, Ending Balance$instantcreditTotal of allowances and reserves, the valuation and qualifying accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability established to represent expected future costs.
Valuation Allowances and Reserves, Reserves of Businesses Acquired, Total$durationcreditTotal of allowances and reserves, the valuation and qualifying accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability established to represent expected future costs, acquired in a business combination.
Valuation Allowances and Reserves, Additions for Charges to Cost and Expense, Total$durationcreditAmount of increase in the allowances and reserves, which consist of the valuation and qualifying accounts that are either netted against the cost of an asset or that reflect a liability established to represent expected future costs, from charges to costs and expenses.
Valuation Allowances and Reserves, Additions for Charges to Other Accounts, Total$durationcreditAmount of increase in the allowances and reserves, which consist of the valuation and qualifying accounts that are either netted against the cost of an asset or that reflect a liability established to represent expected future costs, from charges to accounts other than costs and expenses.
Valuation Allowances and Reserves, Deductions, Total$durationdebitTotal of the deductions in a given period to allowances and reserves, the valuation and qualifying accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability established to represent expected future costs, representing receivables written off as uncollectible and portions of the reserves utilized, respectively.
Valuation Allowances and Reserves, Additions for Recoveries, Total$durationcreditAmount of increase in the allowances and reserves, which consist of the valuation and qualifying accounts that are either netted against the cost of an asset or that reflect a liability established to represent expected future costs, from recoveries of amounts previously written off or reestablishment of reserves that had previously been utilized.
Valuation Allowances and Reserves, Additions for Adjustments, Total$durationcreditAmount of increase (decrease) in the allowances and reserves, which consist of the valuation and qualifying accounts that are either netted against the cost of an asset or that reflect a liability established to represent expected future costs, from adjustments.
Valuation Allowances and Reserves, Period Increase (Decrease), Total$durationAmount of increase (decrease) in allowances and reserves, the valuation and qualifying accounts that are either netted against the cost of an asset or that reflect a liability established to represent expected future costs.

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: