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US GAAP Disclosure List 2026
↑Content | Statement of Cash FlowsCash Provided by (Used in) Investing Activity, Including Discontinued Operation
| Item | Type | Period | Balance | Description |
|---|---|---|---|---|
| Cash Provided by (Used in) Investing Activity, Continuing Operation | text | |||
| Cash Provided by (Used in) Investing Activity, Discontinued Operation | $ | duration | debit | Amount of cash inflow (outflow) from investing activity attributable to discontinued operation. Investing activity includes, but is not limited to, making and collecting loan, acquiring and disposing of debt and equity instruments, property, plant, and equipment, and other productive assets. |
| Cash Provided by (Used in) Investing Activity, Including Discontinued Operation, Total | $ | duration | debit | Amount of cash inflow (outflow) from investing activity, including, but not limited to, discontinued operation. Investing activity includes, but is not limited to, making and collecting loan, acquiring and disposing of debt and equity instruments, property, plant, and equipment, and other productive assets. |
| Payments for (Proceeds from) Productive Assets | text | |||
| text | ||||
| Payments for (Proceeds from) Businesses and Interest in Affiliates | text | |||
| Payments for (Proceeds from) Life Insurance Policies | text | |||
| Payments for (Proceeds from) Removal Costs | text | |||
| Payments for (Proceeds from) Nuclear Fuel | text | |||
| text | ||||
| Payments for (Proceeds from) Hedge, Investing Activities | text | |||
| Payments for (Proceeds from) Derivative Instrument, Investing Activities | text | |||
| Proceeds from Equity Method Investment, Distribution, Return of Capital | $ | duration | debit | Amount of distribution received from equity method investee for return of investment, classified as investing activities. Excludes distribution for return on investment, classified as operating activities. |
| Payments for Investment in Restricted Cash from Pollution Control Bond | $ | duration | credit | The cash outflow for investments in restricted cash from pollution control bond, which is a debt security issued by a state, certain agencies or authorities, a local government, or development corporation to finance the construction of air- or water-pollution control facilities or sewage or solid waste disposal facilities pursuant to federal law. The bonds are backed by the credit of the beneficiary of the financing rather than the credit of the issuer. |
| $ | duration | debit | ||
| Proceeds from Advance for Construction, Investing Activity | $ | duration | debit | Amount of cash inflow from advance for construction, classified as investing activity. Includes, but is not limited to, borrowing from developer, builder, government agency, and municipality. |
| Payment for Advance for Construction, Investing Activity | $ | duration | credit | Amount of cash outflow for repayment of advance for construction, classified as investing activity. Includes, but is not limited to, payment to developer, builder, government agency, and municipality for borrowing received in construction. |
| Proceeds from Contribution in Aid of Construction, Investing Activity | $ | duration | debit | Amount of cash inflow from contribution in aid of construction, classified as investing activity. Includes, but is not limited to, contribution from developer, builder, government agency, and municipality. |
| Allowance for Funds Used During Construction, Investing Activities | $ | duration | debit | Cash inflow due to change during the period in the allowance for other funds used during construction classified as an investing activity. |
| $ | duration | credit | ||
| Proceeds from Insurance Settlement, Investing Activities | $ | duration | debit | Amount of cash inflow for proceeds from settlement of insurance claim, classified as investing activities. Excludes insurance settlement classified as operating activities. |
| Payments to Acquire Management Contract Rights | $ | duration | credit | The cash outflow from amounts paid for the rights to manage the property. |
| Proceeds from Sale of Other Assets, Investing Activities | $ | duration | debit | Amount of cash inflow from the sale of other assets recognized in investing activities. |
| Payment for (Proceeds from) Other Investing Activity | $ | duration | credit | Amount of cash (inflow) outflow from investing activity, classified as other. |
| $ | duration | credit | ||
| Repayment of Notes Receivable from Related Parties | $ | duration | debit | The cash inflow from a loan, supported by a promissory note, granted to related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. |
| Payment for Contingent Consideration Liability, Investing Activities | $ | duration | credit | Amount of cash outflow, made soon after acquisition date of business combination, to settle contingent consideration liability. |
| Operating Lease, Payments, Use | $ | duration | credit | Amount of cash outflow from operating lease to bring another asset to condition and location necessary for its intended use. |
| Proceeds from Lease Payment, Sales-Type and Direct Financing Leases, Investing Activity | $ | duration | debit | Amount of cash inflow from principal payment received from sales-type and direct financing leases classified as investing activity. |
| $ | duration | debit | ||
| Payments for (Proceeds from) Productive Assets | text | |||
| Payments for (Proceeds from) Investments | text | |||
| Payments for (Proceeds from) Businesses and Interest in Affiliates | text | |||
| Payments for (Proceeds from) Life Insurance Policies | text | |||
| text | ||||
| Payments for (Proceeds from) Nuclear Fuel | text | |||
| Proceeds from Collection of (Payments to Fund) Long-Term Loans to Related Parties | text | |||
| Payments for (Proceeds from) Hedge, Investing Activities | text | |||
| Payments for (Proceeds from) Derivative Instrument, Investing Activities | text | |||
| $ | duration | debit | ||
| Payments for Investment in Restricted Cash from Pollution Control Bond | $ | duration | credit | The cash outflow for investments in restricted cash from pollution control bond, which is a debt security issued by a state, certain agencies or authorities, a local government, or development corporation to finance the construction of air- or water-pollution control facilities or sewage or solid waste disposal facilities pursuant to federal law. The bonds are backed by the credit of the beneficiary of the financing rather than the credit of the issuer. |
| Proceeds from Distribution of Restricted Cash from Pollution Control Bond | $ | duration | debit | The cash inflow from amounts received from distributions of restricted cash from pollution control bond, which is a debt security issued by a state, certain agencies or authorities, a local government, or development corporation to finance the construction of air- or water-pollution control facilities or sewage or solid waste disposal facilities pursuant to federal law. The bonds are backed by the credit of the beneficiary of the financing rather than the credit of the issuer. |
| Proceeds from Advance for Construction, Investing Activity | $ | duration | debit | Amount of cash inflow from advance for construction, classified as investing activity. Includes, but is not limited to, borrowing from developer, builder, government agency, and municipality. |
| Payment for Advance for Construction, Investing Activity | $ | duration | credit | Amount of cash outflow for repayment of advance for construction, classified as investing activity. Includes, but is not limited to, payment to developer, builder, government agency, and municipality for borrowing received in construction. |
| $ | duration | debit | ||
| Allowance for Funds Used During Construction, Investing Activities | $ | duration | debit | Cash inflow due to change during the period in the allowance for other funds used during construction classified as an investing activity. |
| Payments to Acquire Royalty Interests in Mining Properties | $ | duration | credit | The cash outflow from the purchase of royalty interests in mining properties is the amount of cash the mineral producer pays the owner of the mine or mineral resource. |
| Proceeds from Insurance Settlement, Investing Activities | $ | duration | debit | Amount of cash inflow for proceeds from settlement of insurance claim, classified as investing activities. Excludes insurance settlement classified as operating activities. |
| Payments to Acquire Management Contract Rights | $ | duration | credit | The cash outflow from amounts paid for the rights to manage the property. |
| $ | duration | debit | ||
| Payment for (Proceeds from) Other Investing Activity | $ | duration | credit | Amount of cash (inflow) outflow from investing activity, classified as other. |
| Origination of Notes Receivable from Related Parties | $ | duration | credit | The cash outflow for a loan, supported by a promissory note, granted to related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. |
| Repayment of Notes Receivable from Related Parties | $ | duration | debit | The cash inflow from a loan, supported by a promissory note, granted to related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. |
| Payment for Contingent Consideration Liability, Investing Activities | $ | duration | credit | Amount of cash outflow, made soon after acquisition date of business combination, to settle contingent consideration liability. |
| $ | duration | credit | ||
| Proceeds from Lease Payment, Sales-Type and Direct Financing Leases, Investing Activity | $ | duration | debit | Amount of cash inflow from principal payment received from sales-type and direct financing leases classified as investing activity. |
| Cash Provided by (Used in) Investing Activity, Continuing Operation | $ | duration | debit | Amount of cash inflow (outflow) from investing activity attributable to continuing operation. Investing activity includes, but is not limited to, making and collecting loan, acquiring and disposing of debt and equity instruments, property, plant, and equipment, and other productive assets. |