US GAAP Disclosure List

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Assets, Current


ItemTypePeriodBalanceDescription
Assets Held-for-sale, Not Part of Disposal Group, Current text
Cash, Cash Equivalents, and Short-term Investments text
Receivables, Net, Current text
Net Investment in Lease, Current$instantdebitAmount of net investment in sales-type and direct financing lease, classified as current.
Inventory, Net text
Prepaid Expense, Current text
Contract with Customer, Asset, after Allowance for Credit Loss, Current text
Capitalized Contract Cost, Net, Current$instantdebitAmount, after accumulated amortization and accumulated impairment loss, of asset recognized from cost incurred to obtain or fulfill contract with customer; classified as current.
Other Assets, Current$instantdebitAmount of current assets classified as other.
Deferred Costs, Current text
Derivative Instruments and Hedges, Assets text
Disposal Group, Including Discontinued Operation, Assets, Current text
Deferred Rent Asset, Net, Current$instantdebitFor a classified balance sheet, the cumulative difference between the rental income or payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense, by the lessor or lessee, respectively, within one year (or one operating cycle, if longer) of the balance sheet date. Such receivable is reduced by allowances attributable to, for instance, credit risk associated with a lessee.
Deposits Assets, Current$instantdebitCarrying value of amounts transferred to third parties for security purposes that are expected to be returned or applied towards payment within one year or during the operating cycle, if shorter.
Assets, Current, Total$instantdebitSum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.
Accounts and Financing Receivables, Held-for-Sale, Not Part of Disposal Group, after Valuation Allowance, Total$instantdebitAmount, after valuation allowance, of accounts and financing receivables held for sale and not part of disposal group. Excludes loan covered under loss sharing agreement and loan classified as investment in debt security.
Assets Held-for-sale, Not Part of Disposal Group, Current, Other$instantdebitAmount of other assets held-for-sale that are not part of a disposal group, expected to be sold within a year or the normal operating cycle, if longer.
Assets Held-for-sale, Not Part of Disposal Group, Current, Total$instantdebitAmount of assets held-for-sale that are not part of a disposal group, expected to be sold within a year or the normal operating cycle, if longer.
Cash and Cash Equivalents, at Carrying Value text
Restricted Cash and Investments, Current text
Short-term Investments text
Cash, Cash Equivalents, and Short-term Investments, Total$instantdebitCash includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid Investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Short-term investments, exclusive of cash equivalents, generally consist of marketable securities intended to be sold within one year (or the normal operating cycle if longer) and may include trading securities, available-for-sale securities, or held-to-maturity securities (if maturing within one year), as applicable.
Accounts and Financing Receivable, after Allowance for Credit Loss, Current text
Nontrade Receivables, Current, Total$instantdebitThe sum of amounts currently receivable other than from customers. For classified balance sheets, represents the current amount receivable, that is amounts expected to be collected within one year or the normal operating cycle, if longer.
Unbilled Receivables, Current$instantdebitAmount received for services rendered and products shipped, but not yet billed, for non-contractual agreements due within one year or the normal operating cycle, if longer.
Due from Related Parties, Current, Total$instantdebitThe aggregate amount of receivables to be collected from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth, at the financial statement date. which are usually due within one year (or one business cycle).
Receivables, Long-term Contracts or Programs, Total$instantdebitAmount to be collected within one year of the balance sheet date (or one operating cycle, if longer) from customers in accordance with the contractual provisions of long-term contracts or programs including amounts billed and unbilled as of the balance sheet date.
Accounts and Other Receivables, Net, Current$instantdebitAmount, after allowance, receivable from customers, clients, or other third-parties, and receivables classified as other due within one year or the normal operating cycle, if longer.
Receivables, Net, Current, Total$instantdebitThe total amount due to the entity within one year of the balance sheet date (or one operating cycle, if longer) from outside sources, including trade accounts receivable, notes and loans receivable, as well as any other types of receivables, net of allowances established for the purpose of reducing such receivables to an amount that approximates their net realizable value.
Inventory, Finished Goods and Work in Process, Gross, Total$instantdebitAmount before valuation reserves of merchandise or goods held by the entity that are readily available for sale and items held by the entity which are partially complete or in the process of being readied for sale.
Inventory, Raw Materials and Supplies, Gross, Total$instantdebitGross amount of unprocessed materials to be used in manufacturing or production process and supplies that will be consumed.
Other Inventory, Gross, Total$instantdebitAmount before valuation and LIFO reserves of other inventory expected to be sold, or consumed within one year or operating cycle, if longer.
Inventory for Long-term Contracts or Programs, Gross$instantdebitAmount before valuation and LIFO reserves, and progress payments, of inventory associated with long-term contracts, expected to be sold, or consumed within one year or operating cycle, if longer.
Inventory Valuation Reserves, Ending Balance$instantcreditAmount of valuation reserve for inventory.
Inventory, LIFO Reserve$instantcreditAmount by which inventory stated at last-in first-out (LIFO) is less than (in excess of) inventory stated at other inventory cost methods.
Inventory, Net, Total$instantdebitAmount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.
Prepaid Insurance$instantdebitAmount of asset related to consideration paid in advance for insurance that provides economic benefits within a future period of one year or the normal operating cycle, if longer.
Prepaid Rent$instantdebitAmount of asset related to consideration paid in advance for rent that provides economic benefits within a future period of one year or the normal operating cycle, if longer.
Prepaid Advertising$instantdebitAmount of consideration paid in advance for advertising that provides economic benefits within a future period of one year or the normal operating cycle, if longer.
Prepaid Royalties$instantdebitAmount of asset related to consideration paid in advance for royalties that provide economic benefits within a future period of one year or the normal operating cycle, if longer.
Prepaid Supplies$instantdebitAmount of consideration paid in advance for supplies that provide economic benefits within a future period of one year or the normal operating cycle, if longer.
Prepaid Interest$instantdebitAmount of asset related to consideration paid in advance for interest that provides economic benefits within a future period of one year or the normal operating cycle, if longer.
Prepaid Taxes$instantdebitAmount of asset related to consideration paid in advance for income and other taxes that provide economic benefits within a future period of one year or the normal operating cycle, if longer.
Other Prepaid Expense, Current$instantdebitAmount of asset related to consideration paid in advance for other costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.
Prepaid Expense, Current, Total$instantdebitAmount of asset related to consideration paid in advance for costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.
Contract with Customer, Asset, before Allowance for Credit Loss, Current$instantdebitAmount, before allowance for credit loss, of right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time, classified as current.
Contract with Customer, Asset, Allowance for Credit Loss, Current$instantcreditAmount of allowance for credit loss for right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time, classified as current.
Contract with Customer, Asset, after Allowance for Credit Loss, Current, Total$instantdebitAmount, after allowance for credit loss, of right to consideration in exchange for good or service transferred to customer when right is conditioned on something other than passage of time, classified as current.
Deferred Costs, Leasing, Net, Current$instantdebitThis element represents costs incurred by the lessor that are (a) costs to originate a lease incurred in transactions with independent third parties that (i) result directly from and are essential to acquire that lease and (ii) would not have been incurred had that leasing transaction not occurred and (b) certain costs directly related to specified activities performed by the lessor for that lease. Those activities are: evaluating the prospective lessee's financial condition; evaluating and recording guarantees, collateral, and other security arrangements; negotiating lease terms; preparing and processing lease documents; and closing the transaction. The costs represented by this element are those costs expected to be recognized in (amortized to) earnings within one year from the date of the statement of financial position or operating cycle, if longer.
Deferred Offering Costs$instantdebitSpecific incremental costs directly attributable to a proposed or actual offering of securities which are deferred at the end of the reporting period.
Other Deferred Costs, Net, Total$instantdebitNet amount of other deferred costs capitalized at the end of the reporting period. Does not include deferred finance costs or deferred acquisition costs of insurance companies.
Deferred Costs, Current, Total$instantdebitSum of the carrying amounts as of the balance sheet date of deferred costs capitalized at the end of the reporting period that are expected to be charged against earnings within one year or the normal operating cycle, if longer.
Derivative Asset, Current$instantdebitFair value, after the effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset, expected to be settled within one year or normal operating cycle, if longer. Includes assets not subject to a master netting arrangement and not elected to be offset.
Hedging Assets, Current, Total$instantdebitCarrying amount as of the balance sheet date of the asset arising from a financial instrument or a contract used to mitigate a specified risk (hedge), and which are expected to be converted into cash or otherwise disposed of within a year or the normal operating cycle, if longer.
Derivative Instruments and Hedges, Assets, Total$instantdebitCarrying amount as of the balance sheet date of the asset arising from derivative instruments and hedging activities, which are expected to be converted into cash or otherwise disposed of within a year or the normal operating cycle, if longer.
Disposal Group, Including Discontinued Operation, Cash and Cash Equivalents$instantdebitAmount classified as cash and cash equivalents attributable to disposal group held for sale or disposed of.
Disposal Group, Including Discontinued Operation, Accounts, Notes and Loans Receivable, Net$instantdebitAmount classified as accounts, notes and loans receivable attributable to disposal group held for sale or disposed of.
Disposal Group, Including Discontinued Operation, Inventory, Current$instantdebitAmount classified as inventory attributable to disposal group, expected to be disposed of within one year or the normal operating cycle, if longer.
Disposal Group, Including Discontinued Operation, Other Assets, Current$instantdebitAmount classified as other assets attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer.
Disposal Group, Including Discontinued Operation, Prepaid and Other Assets, Current$instantdebitAmount classified as prepaid and other assets attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer.
Disposal Group, Including Discontinued Operation, Goodwill, Current$instantdebitAmount classified as goodwill attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer.
Disposal Group, Including Discontinued Operation, Property, Plant and Equipment, Current$instantdebitAmount classified as property, plant and equipment attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer.
Disposal Group, Including Discontinued Operation, Intangible Assets, Current$instantdebitAmount classified as intangible assets, excluding goodwill, attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer.
Disposal Group, Including Discontinued Operation, Assets, Current, Total$instantdebitAmount classified as assets attributable to disposal group held for sale or disposed of, expected to be disposed of within one year or the normal operating cycle, if longer.

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