US GAAP Disclosure List

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Cash and Cash Equivalents, Period Increase (Decrease), Excluding Exchange Rate Effect


ItemTypePeriodBalanceDescription
Net Cash Provided by (Used in) Operating Activities text
Net Cash Provided by (Used in) Investing Activities text
Net Cash Provided by (Used in) Financing Activities text
Net Cash Provided by (Used in) Discontinued Operations and Continuing Operations text
Cash and Cash Equivalents, Period Increase (Decrease), Excluding Exchange Rate Effect, Total$durationdebitAmount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes effect from exchange rate changes.
Net Cash Provided by (Used in) Operating Activities, Total$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.
Cash Provided by (Used in) Operating Activities, Discontinued Operations$durationdebitAmount of cash inflow (outflow) of operating activities of discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.
Net Cash Provided by (Used in) Operating Activities, Continuing Operations text
Net Cash Provided by (Used in) Investing Activities, Total$durationdebitAmount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.
Cash Provided by (Used in) Investing Activities, Discontinued Operations$durationdebitAmount of cash inflow (outflow) of investing activities of discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.
Net Cash Provided by (Used in) Investing Activities, Continuing Operations text
Net Cash Provided by (Used in) Financing Activities, Total$durationdebitAmount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.
Cash Provided by (Used in) Financing Activities, Discontinued Operations$durationdebitAmount of cash inflow (outflow) of financing activities of discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.
Net Cash Provided by (Used in) Financing Activities, Continuing Operations text
Net Cash Provided by (Used in) Continuing Operations text
Net Cash Provided by (Used in) Discontinued Operations text
Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities text
Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest text
Net Cash Provided by (Used in) Operating Activities, Continuing Operations, Total$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.
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest text
Net Cash Provided by (Used in) Investing Activities, Continuing Operations, Total$durationdebitAmount of cash inflow (outflow) of investing activities, excluding discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.
Payments for (Proceeds from) Productive Assets text
Payments for (Proceeds from) Investments text
Payments for (Proceeds from) Businesses and Interest in Affiliates text
Payments for (Proceeds from) Hedge, Investing Activities text
Payments for (Proceeds from) Derivative Instrument, Investing Activities text
Proceeds from Equity Method Investment, Distribution, Return of Capital$durationdebitAmount 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 (Proceeds from) Mortgage Deposits$durationcreditNet cash outflow or inflow from the amount given in advance to show intention to complete the mortgage.
Payments for (Proceeds from) Deposits on Real Estate Acquisitions$durationcreditNet cash outflow or inflow from the amount given in advance to show intention to complete the acquisition piece of land, anything permanently fixed to it, including buildings, structures on it, and so forth.
Increase (Decrease) in Lease Acquisition Costs$durationcreditThe increase (decrease) in the balance of capitalized lease acquisition costs during the period. The cost usually covers a variety of administrative costs, such as the cost of obtaining a credit report, verifying insurance coverage, lease commission charges, checking the accuracy and completeness of the lease documentation, and entering the lease in data processing and accounting systems.
Payments for Leasing Costs, Commissions, and Tenant Improvements, Total$durationcreditNet cash outflow for the allowance granted to lessee and/or direct costs incurred by lessor used to prepare the leased premises for tenant's occupancy; for costs that are essential to originating the lease and would not otherwise have been incurred without the lease agreement, including but not limited to, evaluating the lessee's credit condition, guarantees, and collateral and costs incurred in negotiating, processing, and executing the lease agreement; and for any commission(s) incurred.
Payments to Acquire Management Contract Rights$durationcreditThe cash outflow from amounts paid for the rights to manage the property.
Proceeds from Mortgage Deposits$durationdebitCash inflow received in association with a commitment to issue a mortgage.
Origination of Notes Receivable from Related Parties$durationcreditThe cash outflow for a loan, supported by a promissory note, granted to related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth.
Repayment of Notes Receivable from Related Parties$durationdebitThe 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$durationcreditAmount of cash outflow, made soon after acquisition date of business combination, to settle contingent consideration liability.
Operating Lease, Payments, Use$durationcreditAmount 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$durationdebitAmount of cash inflow from principal payment received from sales-type and direct financing leases classified as investing activity.
Payments for (Proceeds from) Other Investing Activities$durationcreditAmount of cash (inflow) outflow from investing activities classified as other.
Net Cash Provided by (Used in) Financing Activities, Continuing Operations, Total$durationdebitAmount of cash inflow (outflow) of financing activities, excluding discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.
Proceeds from (Repayments of) Debt text
Payment of Financing and Stock Issuance Costs text
Payments for (Proceeds from) Hedge, Financing Activities text
Payments for (Proceeds from) Derivative Instrument, Financing Activities text
Proceeds from (Payments to) Noncontrolling Interests text
Payments for Repurchase of Redeemable Noncontrolling Interest$durationcreditThe cash outflow during the period for redemption of redeemable noncontrolling interests.
Proceeds from (Repurchase of) Redeemable Preferred Stock text
Proceeds from (Repurchase of) Equity text
Payments of Dividends text
Origination of Loans to Employee Stock Ownership Plans$durationcreditThe cash outflow to finance the entity's defined contribution plan to acquire shares of the entity. The plan initially holds the shares in a suspense account, which is collateral for the loan. As the plan makes payment on the debt, the shares are released from the suspense account and become available to be allocated to participant accounts.
Proceeds from Repayment of Loans by Employee Stock Ownership Plans$durationdebitThe 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.
Payments of Derivative Issuance Costs$durationcreditThe cash outflow for cost incurred directly with the issuance of a derivative security.
Payments of Debt Restructuring Costs$durationcreditThe cash outflow for cost incurred in the modification of term of existing debt agreement in order for the entity to achieve some advantage.
Payment for Debt Extinguishment or Debt Prepayment Cost$durationcreditAmount of cash outflow for cost from early extinguishment and prepayment of debt. Includes, but is not limited to, third-party cost, premium paid, and other fee paid to lender directly for debt extinguishment or debt prepayment. Excludes accrued interest.
Excess Tax Benefit from Share-based Compensation, Financing Activities$durationdebitAmount of cash inflow from 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.
Payment, Tax Withholding, Share-based Payment Arrangement$durationcreditAmount of cash outflow to satisfy grantee's tax withholding obligation for award under share-based payment arrangement.
Payments of Distributions to Affiliates$durationcreditThe 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$durationdebitThe cash inflow from an entity that is affiliated with the entity by means of direct or indirect ownership.
Proceeds from Contributions from Parent$durationdebitThe cash inflow from parent as a source of financing that is recorded as additional paid in capital.
Proceeds from Partnership Contribution$durationdebitThe cash inflow from the capital received in cash from a partner in a partnership during the period.
Payments for Mortgage Deposits$durationcreditoutflow associated with an amount paid in advance to show an intention to complete a mortgage financing.
Payments of Merger Related Costs, Financing Activities$durationcreditThe cash outflow for financing costs associated with business combinations.
Payment for Contingent Consideration Liability, Financing Activities$durationcreditAmount 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 (Payments for) Other Financing Activities$durationdebitAmount of cash inflow (outflow) from financing activities classified as other.
Net Cash Provided by (Used in) Operating Activities, Continuing Operations, Total$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.
Net Cash Provided by (Used in) Investing Activities, Continuing Operations, Total$durationdebitAmount of cash inflow (outflow) of investing activities, excluding discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.
Net Cash Provided by (Used in) Financing Activities, Continuing Operations, Total$durationdebitAmount of cash inflow (outflow) of financing activities, excluding discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.
Net Cash Provided by (Used in) Continuing Operations, Total$durationThe increase (decrease) in cash associated with the entity's continuing operating, investing, and financing activities. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.
Cash Provided by (Used in) Operating Activities, Discontinued Operations$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.
Cash Provided by (Used in) Investing Activities, Discontinued Operations$durationdebitAmount of cash inflow (outflow) of investing activities of discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.
Cash Provided by (Used in) Financing Activities, Discontinued Operations$durationdebitAmount of cash inflow (outflow) of financing activities of discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.
Net Cash Provided by (Used in) Discontinued Operations, Total$durationdebitIncrease (decrease) in cash associated with the entity's discontinued operations.

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