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US GAAP Disclosure List 2026
↑Content | Statement of Cash FlowsCash Provided by (Used in) Financing Activity, Including Discontinued Operation
| Item | Type | Period | Balance | Description |
|---|---|---|---|---|
| Cash Provided by (Used in) Financing Activity, Continuing Operation | text | |||
| Cash Provided by (Used in) Financing Activity, Discontinued Operation | $ | duration | debit | Amount of cash inflow (outflow) from financing activity attributable to discontinued operation. Financing activity includes, but is not limited to, obtaining resource from owner and providing return on, and return of, their investment; borrowing money and repaying amount borrowed, or settling obligation; and obtaining and paying for other resource obtained from creditor on long-term credit. |
| Cash Provided by (Used in) Financing Activity, Including Discontinued Operation, Total | $ | duration | debit | Amount of cash inflow (outflow) from financing activity, including, but not limited to, discontinued operation. Financing activity includes, but is not limited to, obtaining resource from owner and providing return on, and return of, their investment; borrowing money and repaying amount borrowed, or settling obligation; and obtaining and paying for other resource obtained from creditor on long-term credit. |
| Proceeds from (Repayments of) Debt | text | |||
| text | ||||
| Payments for (Proceeds from) Hedge, Financing Activities | text | |||
| Payments for (Proceeds from) Derivative Instrument, Financing Activities | text | |||
| Proceeds from (Payments to) Noncontrolling Interests | text | |||
| Payments for Repurchase of Redeemable Noncontrolling Interest | $ | duration | credit | The cash outflow during the period for redemption of redeemable noncontrolling interests. |
| text | ||||
| Proceeds from (Repurchase of) Equity | text | |||
| Payments of Dividends | text | |||
| Origination of Loans to Employee Stock Ownership Plans | $ | duration | credit | The cash outflow to finance the entity's defined contribution plan to acquire shares of the entity. The plan initially holds the shares in a suspense account, which is collateral for the loan. As the plan makes payment on the debt, the shares are released from the suspense account and become available to be allocated to participant accounts. |
| Proceeds from Repayment of Loans by Employee Stock Ownership Plans | $ | duration | debit | The cash inflow from the financed defined contribution plan to acquire shares of the entity. The plan initially holds the shares in a suspense account, which is collateral for the loan. As the plan makes payment on the debt, the shares are released from the suspense account and become available to be allocated to participant accounts. |
| $ | duration | credit | ||
| Payment for Debt Extinguishment or Debt Prepayment Cost | $ | duration | credit | Amount of cash outflow for cost from early extinguishment and prepayment of debt. Includes, but is not limited to, third-party cost, premium paid, and other fee paid to lender directly for debt extinguishment or debt prepayment. Excludes accrued interest. |
| Payment, Tax Withholding, Share-Based Payment Arrangement | $ | duration | credit | Amount of cash outflow to satisfy grantee's tax withholding obligation for award under share-based payment arrangement. |
| Payments of Distributions to Affiliates | $ | duration | credit | The distributions of earnings to an entity that is affiliated with the reporting entity by means of direct or indirect ownership. |
| Proceeds from Contributions from Affiliates | $ | duration | debit | The cash inflow from an entity that is affiliated with the entity by means of direct or indirect ownership. |
| $ | duration | debit | ||
| Proceeds from Partnership Contribution | $ | duration | debit | The cash inflow from the capital received in cash from a partner in a partnership during the period. |
| Payments of Merger Related Costs, Financing Activities | $ | duration | credit | The cash outflow for financing costs associated with business combinations. |
| Payment for Contingent Consideration Liability, Financing Activities | $ | duration | credit | Amount of cash outflow, not made soon after acquisition date of business combination, to settle contingent consideration liability up to amount recognized at acquisition date, including, but not limited to, measurement period adjustment and less amount paid soon after acquisition date. |
| Proceeds from Advance for and Contribution in Aid of Construction, Financing Activity | $ | duration | debit | Amount of cash inflow from advance for and contribution in aid of construction, classified as financing activity. |
| $ | duration | credit | ||
| Payment for Distribution on Mandatorily Redeemable Financial Instrument, Liability Classified | $ | duration | credit | Amount of distribution on mandatorily redeemable financial instrument issued in form of share classified as liability. |
| Proceeds from (Payment for) Other Financing Activity | $ | duration | debit | Amount of cash inflow (outflow) from financing activity, classified as other. |
| Cash Provided by (Used in) Financing Activity, Continuing Operation | $ | duration | debit | Amount of cash inflow (outflow) from financing activity attributable to continuing operation. Financing activity includes, but is not limited to, obtaining resource from owner and providing return on, and return of, their investment; borrowing money and repaying amount borrowed, or settling obligation; and obtaining and paying for other resource obtained from creditor on long-term credit. |
| Proceeds from (Repayments of) Debt | text | |||
| text | ||||
| Payments for (Proceeds from) Hedge, Financing Activities | text | |||
| Payments for (Proceeds from) Derivative Instrument, Financing Activities | text | |||
| Proceeds from (Payments to) Noncontrolling Interests | text | |||
| Payments for Repurchase of Redeemable Noncontrolling Interest | $ | duration | credit | The cash outflow during the period for redemption of redeemable noncontrolling interests. |
| text | ||||
| Proceeds from (Repurchase of) Equity | text | |||
| Payments of Dividends | text | |||
| Origination of Loans to Employee Stock Ownership Plans | $ | duration | credit | The cash outflow to finance the entity's defined contribution plan to acquire shares of the entity. The plan initially holds the shares in a suspense account, which is collateral for the loan. As the plan makes payment on the debt, the shares are released from the suspense account and become available to be allocated to participant accounts. |
| Proceeds from Repayment of Loans by Employee Stock Ownership Plans | $ | duration | debit | The cash inflow from the financed defined contribution plan to acquire shares of the entity. The plan initially holds the shares in a suspense account, which is collateral for the loan. As the plan makes payment on the debt, the shares are released from the suspense account and become available to be allocated to participant accounts. |
| $ | duration | credit | ||
| Payment for Debt Extinguishment or Debt Prepayment Cost | $ | duration | credit | Amount of cash outflow for cost from early extinguishment and prepayment of debt. Includes, but is not limited to, third-party cost, premium paid, and other fee paid to lender directly for debt extinguishment or debt prepayment. Excludes accrued interest. |
| Payment, Tax Withholding, Share-Based Payment Arrangement | $ | duration | credit | Amount of cash outflow to satisfy grantee's tax withholding obligation for award under share-based payment arrangement. |
| Payments of Distributions to Affiliates | $ | duration | credit | The distributions of earnings to an entity that is affiliated with the reporting entity by means of direct or indirect ownership. |
| Proceeds from Contributions from Affiliates | $ | duration | debit | The cash inflow from an entity that is affiliated with the entity by means of direct or indirect ownership. |
| $ | duration | debit | ||
| Proceeds from Partnership Contribution | $ | duration | debit | The cash inflow from the capital received in cash from a partner in a partnership during the period. |
| Payments of Merger Related Costs, Financing Activities | $ | duration | credit | The cash outflow for financing costs associated with business combinations. |
| Payment for Contingent Consideration Liability, Financing Activities | $ | duration | credit | Amount of cash outflow, not made soon after acquisition date of business combination, to settle contingent consideration liability up to amount recognized at acquisition date, including, but not limited to, measurement period adjustment and less amount paid soon after acquisition date. |
| Proceeds from Advance for and Contribution in Aid of Construction, Financing Activity | $ | duration | debit | Amount of cash inflow from advance for and contribution in aid of construction, classified as financing activity. |
| $ | duration | credit | ||
| Payment for Distribution on Mandatorily Redeemable Financial Instrument, Liability Classified | $ | duration | credit | Amount of distribution on mandatorily redeemable financial instrument issued in form of share classified as liability. |
| Proceeds from (Payment for) Other Financing Activity | $ | duration | debit | Amount of cash inflow (outflow) from financing activity, classified as other. |
| Cash Provided by (Used in) Financing Activity, Continuing Operation | $ | duration | debit | Amount of cash inflow (outflow) from financing activity attributable to continuing operation. Financing activity includes, but is not limited to, obtaining resource from owner and providing return on, and return of, their investment; borrowing money and repaying amount borrowed, or settling obligation; and obtaining and paying for other resource obtained from creditor on long-term credit. |