US GAAP Disclosure List

↑Content

Statement of Cash Flows, Direct Method Operating Activities


ItemTypePeriodBalanceDescription
Operating Cash Flows, Direct Method text
Statement textPresentation of information about comprehensive income, income, other comprehensive income, financial position, cash flows, and shareholders' equity.
Restatement Axis
Statement 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.
Cash Provided by (Used in) Operating Activity, Including Discontinued Operation text
Scenario Previously Reported Member
Restatement Adjustment Member
Cash Provided by (Used in) Operating Activity, Continuing Operation text
$durationdebit
Cash Provided by (Used in) Operating Activity, Including Discontinued Operation, Total$durationAmount of cash inflow (outflow) from operating activity, including, but not limited to, discontinued operation. Operating activity includes, but is not limited to, transaction, adjustment, and change in value not defined as investing or financing activity.
Proceeds from Operating Activities text
Payments for Operating Activities text
Cash Provided by (Used in) Operating Activity, Continuing Operation, Total$durationAmount of cash inflow (outflow) from operating activity attributable to continuing operation. Operating activity includes, but is not limited to, transaction, adjustment, and change in value not defined as investing or financing activity.
$durationdebit
Proceeds from Customers for Progress Payments$durationdebitCash received from customers as progress payments on projects that have been partially completed.
Proceeds from Deposits from Customers$durationdebitCash received from customers for deposits on goods or services during the period; excludes deposits with other institutions and time deposits, which pertain to financial services entities.
Proceeds from Fees Received$durationdebitCash received for fees during the current period. This element excludes cash proceeds from license fees.
Proceeds from License Fees Received$durationdebitCash received from licensees for license fees during the current period.
text
Proceeds from Income Tax Refunds$durationdebitAmount of income tax refund received from tax jurisdiction.
Proceeds from Commissions Received$durationdebitCash received for commissions during the current period.
Proceeds from Royalties Received$durationdebitCash received for royalties during the current period.
Proceeds from Rents Received$durationdebitCash received for rents during the current period.
$durationdebit
Proceeds from Insurance Settlement, Operating Activities$durationdebitAmount of cash inflow for proceeds from settlement of insurance claim, classified as operating activities. Excludes insurance settlement classified as investing activities.
Proceeds from Legal Settlements$durationdebitCash received for the settlement of litigation during the current period.
Proceeds from Insurance Premiums Collected$durationdebitCash received as payments for insurance premiums during the current period.
Proceeds from Sale of Real Estate$durationdebitCash received for the sale of real estate that is not part of an investing activity during the current period.
$durationdebit
Proceeds from Maturities, Prepayments and Calls of Securities, Operating Activities$durationdebitCash received from maturities, prepayments and calls of trading securities and other securities, classified as operating.
Proceeds from Sale of Other Assets$durationdebitAmount of cash inflow from the sale of other assets as part of operating activities.
Proceeds from Grantors$durationdebitCash received from grantors during the current period related to operating activities. This element represents receipts from a guarantor for the amount of guarantee provided.
Proceeds from Collaborators$durationdebitCash received from collaborators during the current period.
$durationdebit
Proceeds from Loans$durationdebitCash received from principal payments made on loans related to operating activities.
Proceeds from Sale and Collection, Loan, Held-for-Sale text
Proceeds from Sale, Loan, Mortgage, Held-for-Sale$durationdebitThe cash inflow from sales of loans that are secured with real estate mortgages and are held with the intention to resell in the near future.
Proceeds from Lease Payment, Operating Activity$durationdebitAmount of cash inflow from lease payment, classified as operating activity.
$durationdebit
Proceeds from Deposits with Other Institutions$durationdebitCash received from refund of deposits with other institutions during the period.
Proceeds from Sale of Trust Assets to Pay Expenses$durationdebitAmount of cash inflows from the sale of trust assets to pay trust expenses.
Proceeds from Other Operating Activity$durationdebitAmount of cash inflow from operating activity, classified as other.
Proceeds from Operating Activities, Total$durationdebitTotal amount of cash received from operating activities during the current period.
text
Payments for Deposits$durationcreditThe amount of cash paid for deposits on goods and services during the period; excludes time deposits and deposits with other institutions, which pertain to financial service entities.
Payments for Rent$durationcreditCash payments to lessor's for use of assets under operating leases.
Interest Paid, Excluding Capitalized Interest, Operating Activity$durationcreditAmount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.
Income Taxes Paid$durationcreditAmount, before refund, of cash paid to foreign, federal, state, and local jurisdictions as income tax.
$durationcredit
Payments for Other Fees$durationcreditAmount of cash outflow for fees classified as other.
Payments for Commissions$durationcreditThe amount of cash paid for commissions during the current period.
Payments for Brokerage Fees$durationcreditThe amount of cash paid for brokerage fees during the current period. This element is intended to represent the brokerage fees paid by and between financial industry participants.
Payments for Royalties$durationcreditThe amount of cash paid for royalties during the current period.
$durationcredit
Payments for Environmental Liabilities$durationcreditCash outflows made during the period for environmental remediation activities.
Payments for Reinsurance$durationcreditCash payments made for reinsurance during the current period.
Liability for Unpaid Claims and Claims Adjustment Expense, Claims Paid, Total$durationcreditAmount, after effects of reinsurance, of payments to settle insured claims and pay costs incurred in the claims settlement process.
Payments for Underwriting Expense$durationcreditCash paid for expenses incurred during underwriting activities (the process to review insurance applications, evaluate risks, accept or reject applications, and determine the premiums to be charged) for insurance companies.
$durationcredit
Payments for Restructuring$durationcreditAmount of cash payments made as the result of exit or disposal activities. Excludes payments associated with a discontinued operation or an asset retirement obligation.
Payments for Purchase of Securities, Operating Activities$durationcreditCash paid to purchase debt and equity securities, classified as operating activities, during the period; includes trading securities and any other investments classified as operating.
Payments for Purchase of Other Assets$durationcreditAmount of cash paid to purchase other assets as part of operating activities.
Payments for Deposits with Other Institutions$durationcreditCash paid to make deposits at other institutions during the period.
$durationcredit
Payments for Loans$durationcreditCash payments for and related to principal collection on loans related to operating activities.
Payment for Origination and Purchase, Loan, Held-for-Sale text
Payment for Pension and Other Postretirement Benefits text
Payments for Postemployment Benefits$durationcreditCash outflows for payments of postemployment benefits (such as severance pay and health insurance benefits) recognized during the period. Postemployment benefits are benefits paid to employees after employment but before retirement.
$durationcredit
Variable Lease, Payment$durationcreditAmount of cash outflow for variable lease payment excluded from lease liability.
Finance Lease, Interest Payment on Liability$durationcreditAmount of interest paid on finance lease liability.
Operating Lease, Payments$durationcreditAmount of cash outflow from operating lease, excluding payments to bring another asset to condition and location necessary for its intended use.
Asset Retirement Obligation, Cash Paid to Settle$durationcreditAmount of cash paid during the period to settle an asset retirement obligation. Amounts paid to settle an asset retirement obligation are generally included in the operating section of the Statement of Cash Flows.
$durationcredit
Payment to Acquire Life Insurance Policy, Operating Activities$durationcreditAmount of cash outflow for payment of premium on corporate-owned life insurance policy, classified as operating activities. Includes, but is not limited to, bank-owned life insurance policy.
Payment for Other Operating Activity$durationcreditAmount of cash outflow for operating activity, classified as other.
Payments for Operating Activities, Total$durationcreditTotal amount of cash paid for operating activities during the current period.

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: