US GAAP Disclosure List

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Assets, Noncurrent


ItemTypePeriodBalanceDescription
Property, Plant and Equipment, Net text
Property, Plant, and Equipment, Collections, Not Capitalized$instantdebitAmount not capitalized of work of art, historical treasure, and similar asset classified as collections.
Inventory, Real Estate text
Long-term Investments and Receivables, Net text
Net Investment in Lease, Noncurrent$instantdebitAmount of net investment in sales-type and direct financing lease, classified as noncurrent.
Goodwill, Ending Balance$instantdebitAmount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.
Intangible Assets, Net (Excluding Goodwill) text
Prepaid Expense, Noncurrent, Total$instantdebitSum of the carrying amounts as of the balance sheet date of amounts paid in advance for expenses which will be charged against earnings in periods after one year or beyond the operating cycle, if longer.
Contract with Customer, Asset, after Allowance for Credit Loss, Noncurrent text
Capitalized Contract Cost, Net, Noncurrent$instantdebitAmount, after accumulated amortization and accumulated impairment loss, of asset recognized from cost incurred to obtain or fulfill contract with customer; classified as noncurrent.
Other Assets, Noncurrent, Total$instantdebitAmount of noncurrent assets classified as other.
Investments and Other Noncurrent Assets$instantdebitAmount of investments, and noncurrent assets classified as other.
Deferred Costs, Leasing, Net, Noncurrent$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 not 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.
Incentive to Lessee$instantdebitThis item represents the deferred charge for an incentive or inducement granted by a lessor to a lessee, in order to motivate the lessee to enter the lease agreement, which incentive or inducement is to be recognized as a reduction of rental revenue over the lease term.
Deposits Assets, Noncurrent$instantdebitCarrying value of amounts transferred to third parties for security purposes that are expected to be returned or applied towards payment after one year or beyond the operating cycle, if longer.
Deferred Income Tax Assets, Net, Total$instantdebitAmount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting.
Deferred Rent Receivables, Net, Noncurrent, Total$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, more than one year after the balance sheet date. Such receivable is reduced by allowances attributable to, for instance, credit risk associated with a lessee.
Assets Held-in-trust, Noncurrent$instantdebitThe amount of cash, securities, or other assets held by a third-party trustee pursuant to the terms of an agreement which assets are available to be used by beneficiaries to that agreement only within the specific terms thereof and which agreement is expected to terminate more than one year from the balance sheet date (or operating cycle, if longer) at which time the assets held-in-trust will be released or forfeited.
Assets for Plan Benefits, Defined Benefit Plan$instantdebitAmount of asset, recognized in statement of financial position, for overfunded defined benefit pension and other postretirement plans.
Restricted Cash and Investments, Noncurrent text
Disposal Group, Including Discontinued Operation, Assets, Noncurrent text
Derivative Instruments and Hedges, Noncurrent text
Amortization Method Qualified Affordable Housing Project Investments$instantdebitAmount of investment in qualified affordable housing projects.
Assets, Noncurrent, Total$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 after one year or beyond the normal operating cycle, if longer.

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