US GAAP Disclosure List 2017

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Statement of Cash Flows, Direct Method Operating Activities


ItemTypePeriodBalanceDescription
Operating Cash Flows, Direct Method text
Statement textSchedule reflecting a Statement of Income, Statement of Cash Flows, Statement of Financial Position, Statement of Shareholders' Equity and Other Comprehensive Income, or other statement as needed.
Scenario textInformation by scenario to be reported. Scenarios distinguish among different kinds of business reporting facts, as for example actual versus budgeted figures.
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.
Scenario, Unspecified durationAny scenario, that is, the particular reporting scenario is left unspecified. Scenarios distinguish among different kinds of business reporting facts, as for example actual versus budgeted figures.
Net Cash Provided by (Used in) Operating Activities text
Scenario, Previously Reported durationRepresents the amount as previously reported before the correction of an error or other adjustment.
Restatement Adjustment durationEffect of a correction of an error, other prior year adjustment, or application of a new accounting pronouncement on a financial statement line item or any per share amounts. The cumulative effect of the change on retained earnings or net assets in the statement of financial position would also be represented under this domain member.
Net Cash Provided by (Used in) Operating Activities, Continuing Operations text
Cash Provided by (Used in) Operating Activities, Discontinued Operations$durationdebitAmount of cash inflow (outflow) of operating activities of discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.
Net Cash Provided by (Used in) Operating Activities, Total$durationAmount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.
Proceeds from Operating Activities text
Payments for Operating Activities text
Net Cash Provided by (Used in) Operating Activities, Continuing Operations, Total$durationAmount of cash inflow (outflow) from operating activities, excluding discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.
Proceeds from Interest and Dividends Received text
Proceeds from Customers$durationdebitCash receipts from customers during the current period which are usually for sales of goods and services.
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.
Proceeds from Income Tax Refunds$durationdebitThe amount of cash received during the period as refunds for the overpayment of taxes.
Proceeds from Commissions Received$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.
Proceeds from Financing Revenue Received under Leases$durationdebitFinancing revenue received under leases during the current period by an entity that provides financial services.
Proceeds from Refunds from Suppliers of Material$durationdebitCash received for refunds from suppliers during the current period. This element includes refunds from suppliers of materials; it excludes refunds from providers of fixed assets.
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$durationdebitCash received as payments for insurance premiums during the current period.
Proceeds from Sale of Real Estate, Total$durationdebitCash received for the sale of real estate that is not part of an investing activity during the current period.
Proceeds from Sale of Securities, Operating Activities$durationdebitCash received from sale of investments in debt and equity securities, classified as operating activities, during the period; includes trading securities and any other investments classified as operating.
Proceeds from Maturities, Prepayments and Calls of Securities, Operating Activities$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$durationdebitCash received from collaborators during the current period.
Proceeds from Time Deposits Accepted$durationdebitCash received from customers who deposit money in checking and similar accounts at a financial institution.
Proceeds from Loans$durationdebitCash received from principal payments made on loans related to operating activities.
Proceeds from Deposits with Other Institutions$durationdebitCash received from refund of deposits with other institutions during the period.
Proceeds from Sale of Mortgage Loans Held-for-sale$durationdebitThe cash inflow from sales of loans that are secured with real estate mortgages and are held with the intention to resell in the near future.
Proceeds from Collection of Mortgage Loans Held-for-sale$durationdebitThe cash inflow from collection of repayments from borrowers on loans that are secured with real estate mortgages and are held with the intention to resell in the near future.
Proceeds from Sale of Trust Assets to Pay Expenses$durationdebitAmount of cash inflows from the sale of trust assets to pay trust expenses.
Proceeds from Other Operating Activities$durationdebitAmount of cash inflow from operating activities classified as other.
Proceeds from Operating Activities, Total$durationdebitTotal amount of cash received from operating activities during the current period.
Interest Paid text
Payments to Suppliers and Employees text
Payments for Deposits$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$durationcreditCash payments to lessor's for use of assets under operating leases.
Income Taxes Paid$durationcreditThe amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income.
Excess Tax Benefit from Share-based Compensation, Operating Activities$durationcreditAmount of cash outflow for realized tax benefit related to deductible compensation cost reported on the entity's tax return for equity instruments in excess of the compensation cost for those instruments recognized for financial reporting purposes.
Payments for Other Taxes$durationcreditAmount of cash outflow for taxes classified as other.
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.
Payments for Legal Settlements$durationcreditThe amount of cash paid for the settlement of litigation or for other legal issues during the period.
Payments for Environmental Liabilities$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$durationcreditCash paid for expenses incurred during underwriting activities (the process to review insurance applications, evaluate risks, accept or reject applications, and determine the premiums to be charged) for insurance companies.
Payments for Merger Related Costs$durationcreditThe amount of cash paid during the reporting period for charges associated with the mergers.
Payments for Restructuring$durationcreditAmount of cash payments made as the result of exit or disposal activities. Excludes payments associated with a discontinued operation or an asset retirement obligation.
Payments for Origination of Mortgage Loans Held-for-sale$durationcreditThe amount of cash paid for the origination of mortgages that are held for sale.
Payments to Purchase Mortgage Loans Held-for-sale$durationcreditThe cash outflow used to purchase loans that are secured with real estate mortgage and are held with the intention to resell in the near future.
Payments for Purchase of Securities, Operating Activities$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.
Payments for Time Deposits$durationcreditCash paid to customers who withdraw money in checking and similar accounts at a financial institution.
Payments for Loans$durationcreditCash payments for and related to principal collection on loans related to operating activities.
Payment for Pension and Other Postretirement Benefits text
Payments for Postemployment Benefits$durationcreditCash outflows for payments of postemployment benefits (such as severance pay and health insurance benefits) recognized during the period. Postemployment benefits are benefits paid to employees after employment but before retirement.
Asset Retirement Obligation, Cash Paid to Settle$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.
Payment for Contingent Consideration Liability, Operating Activities$durationcreditAmount of cash outflow, not made soon after acquisition date of business combination, to settle contingent consideration liability exceeding amount recognized at acquisition date. Includes, but is not limited to, measurement period adjustment and less amount paid soon after acquisition date.
Payment to Acquire Life Insurance Policy, Operating Activities$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.
Payments for Other Operating Activities$durationcreditAmount of cash outflow for operating activities classified as other.
Payments for Operating Activities, Total$durationcreditTotal amount of cash paid for operating activities during the current period.

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