US GAAP Disclosure List 2017

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Statement of Cash Flows, Additional Cash Flow Elements


ItemTypePeriodBalanceDescription
Additional Cash Flow Elements and Supplemental Cash Flow Information text
Additional Cash Flow Elements text
Supplemental Cash Flow Information text
Noncash Investing and Financing Items text
Additional Cash Flow Elements, Operating Activities text
Additional Cash Flow Elements, Investing Activities text
Additional Cash Flow Elements, Financing Activities text
Additional Cash Flow Elements, Summations text
Income Taxes Paid, Net text
Interest Paid text
Supplemental Cash Flow Information Related TexttextAdditional textual information about cash receipts or disbursements in the period required to be supplementally disclosed.
Income Tax Refunds, Discontinued Operations$durationdebitThe amount of cash received during the period as refunds for the overpayment of taxes from discontinued operations.
Interest Paid, Discontinued Operations$durationcreditThe amount of cash paid during the current period for interest owed on debt associated with discontinued operations.
Fair Value of Assets Acquired$durationdebitThe fair value of assets acquired in noncash investing or financing activities.
Debt Issuance Costs Incurred During Noncash or Partial Noncash Transaction$durationdebitThe amount of debt issuance costs that were incurred during a noncash or partial noncash transaction.
Settlement of Asset Retirement Obligations Through Noncash Payments, Amount$durationdebitAmount of asset retirement obligations settled through noncash transactions. An asset retirement obligation is a legal obligation associated with the disposal or retirement from service of a tangible long-lived asset.
Capital Lease Obligations Incurred$durationcreditThe increase during the period in capital lease obligations due to entering into new capital leases.
Real Estate Owned, Transfer from Real Estate Owned$durationcreditValue transferred out of real estate owned (REO) in noncash transactions.
Real Estate Owned, Transfer to Real Estate Owned$durationdebitValue transferred from mortgage loans to real estate owned (REO) in noncash transactions.
Transfer from Investments$durationcreditValue of investments transferred from the entity's investments in noncash transactions.
Transfer to Investments$durationdebitValue of investments transferred to the entity's investments in noncash transactions.
Transfer of Portfolio Loans and Leases to Held-for-sale$durationcreditValue of loans and leases held in the entity's portfolio transferred to loans and leases held-for-sale in noncash transactions.
Transfer of Loans Held-for-sale to Portfolio Loans$durationcreditValue of loans held-for-sale transferred to loans held in the entity's portfolio in noncash transactions.
Notes Reduction$durationdebitThe value of notes retired (or transferred to another entity) in noncash investing or financing transactions.
Notes Issued$durationcreditThe fair value of notes issued in noncash investing and financing activities.
Stock Issued$durationcreditThe fair value of stock issued in noncash financing activities.
Liabilities Assumed$durationcreditThe fair value of liabilities assumed in noncash investing or financing activities.
Line of Credit Assumed$durationcreditThe fair value of line of credit assumed in noncash investing or financing activities.
Loans Assumed$durationcreditThe fair value of loans assumed in noncash investing or financing activities.
Notes Assumed$durationcreditThe fair value of notes assumed in noncash investing or financing activities.
Supplemental Deferred Purchase Price$durationdebitA device of credit enhancement where a part of the purchase price for the receivable/ payable is retained to serve as a cash collateral.
Escrow Deposit Disbursements Related to Property Acquisition$durationcreditAmount of escrow deposit disbursements related to property acquisition in noncash investing or financing transactions.
Escrow Deposits Related to Property Sales$durationdebitEscrow deposits related to property sales in noncash investing and financing activities.
Mortgage Loan Related to Property Sales$durationcreditMortgage loan related to property sales in noncash investing and financing activities.
Transfer Mortgage Payable$durationdebitThe fair value of transfer of mortgage payable in noncash investing or financing activities.
Contribution of Property$durationdebitValue of property contributed in noncash investing and financing activities.
Capital Expenditures Incurred but Not yet Paid$durationcreditFuture cash outflow to pay for purchases of fixed assets that have occurred.
Construction in Progress Expenditures Incurred but Not yet Paid$durationcreditFuture cash outflow to pay for construction in progress expenditures that have occurred.
Consideration Received for Beneficial Interest Obtained for Transferring Financial Asset$durationdebitAmount of beneficial interest received as consideration for transferring noncash financial asset. Includes, but is not limited to, trade receivable in securitization transaction.

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