US GAAP Disclosure List

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Debt, Current


ItemTypePeriodBalanceDescription
Short-term Debt text
Long-term Debt and Lease Obligation, Current text
Debt, Current, Total$instantcreditAmount of short-term debt and current maturity of long-term debt and capital lease obligations due within one year or the normal operating cycle, if longer.
Bank Overdrafts$instantcreditCarrying value as of the balance sheet date of payments made in excess of existing cash balances, which will be honored by the bank but reflected as a loan to the entity. Overdrafts generally have a very short time frame for correction or repayment and are therefore more similar to short-term bank financing than trade financing.
Commercial Paper$instantcreditCarrying value as of the balance sheet date of short-term borrowings using unsecured obligations issued by banks, corporations and other borrowers to investors. The maturities of these money market securities generally do not exceed 270 days.
Bridge Loan$instantcreditShort-Term financing which is expected to be paid back relatively quickly, such as by a subsequent longer-term loan. Also called swing loan or bridge financing.
Construction Loan$instantcreditThis element represents the carrying value of a short-term real estate loan to finance building costs. The funds are disbursed as needed or in accordance with a prearranged plan; generally, a portion of the funds is disbursed at inception and the remainder as construction progresses. The money is repaid on completion of the project, usually from the proceeds of a mortgage loan. The rate is normally higher than the prime rate, and there is usually an origination fee. The effective yield on these loans tends to be high, and the lender has a security interest in the real property. Note that there are separate concepts for the current and noncurrent portions of long-term construction loans.
Short-term Bank Loans and Notes Payable$instantcreditAmount of borrowings from a bank classified as other, maturing within one year or operating cycle, if longer.
Short-term Non-bank Loans and Notes Payable$instantcreditAmount of borrowings from a creditor other than a bank with a maturity within one year or operating cycle, if longer.
Securities Sold under Agreements to Repurchase, Total$instantcreditAmount, after the effects of master netting arrangements, of funds outstanding borrowed in the form of a security repurchase agreement between the entity and another party for the sale and repurchase of identical or substantially the same securities at a date certain for a specified price. Includes liabilities not subject to a master netting arrangement and not elected to be offset.
Other Short-term Borrowings$instantcreditAmount of borrowings classified as other, maturing within one year or the normal operating cycle, if longer.
Warehouse Agreement Borrowings, Total$instantcreditCarrying value as of the balance sheet date of the outstanding short-term borrowings under a revolving line of credit used by mortgage bankers to finance the origination or purchase of loans.
Short-term Debt, Total$instantcreditReflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.
Long-term Debt, Current Maturities text
Finance Lease, Liability, Current$instantcreditPresent value of lessee's discounted obligation for lease payments from finance lease, classified as current.
Long-term Debt and Lease Obligation, Current, Total$instantcreditAmount of long-term debt and lease obligation, classified as current.
Line of Credit, Current$instantcreditThe carrying value as of the balance sheet date of the current portion of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.
Secured Debt, Current$instantcreditCarrying value as of the balance sheet date of the portion of long-term, collateralized debt obligations due within one year or the operating cycle, if longer. Such obligations include mortgage loans, chattel loans, and any other borrowings secured by assets of the borrower.
Unsecured Debt, Current$instantcreditCarrying value as of the balance sheet date of the portion of long-term, uncollateralized debt obligations due within one year or the normal operating cycle, if longer.
Convertible Debt, Current$instantcreditThe portion of the carrying value of long-term convertible debt as of the balance sheet date that is scheduled to be repaid within one year or in the normal operating cycle if longer. Convertible debt is a financial instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.
Subordinated Debt, Current$instantcreditThe portion of the carrying value of subordinated debt as of the balance sheet date that is scheduled to be repaid within one year or in the normal operating cycle, if longer. Subordinated debt places a lender in a lien position behind debt having a higher priority of repayment in liquidation of the entity's assets.
Convertible Subordinated Debt, Current$instantcreditThe portion of the carrying value of convertible subordinated debt as of the balance sheet date that is scheduled to be repaid within one year or in the normal operating cycle if longer. This form of debt can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder, and places a lender in a lien position behind debt having a higher priority of repayment upon liquidation of the entity's assets.
Long-term Commercial Paper, Current$instantcreditCarrying value as of the balance sheet date of the current portion of long-term unsecured obligations issued by corporations and other borrowers to investors (with maturities initially due after one year or beyond the operating cycle if longer).
Long-term Construction Loan, Current$instantcreditThis element represents the current portion of a long-term real estate loan to finance building costs. The funds are disbursed as needed or in accordance with a prearranged plan; generally, a portion of the funds is disbursed at inception and the remainder as construction progresses. The money is repaid on completion of the project (generally one to seven years), usually from the proceeds of a mortgage loan. The rate is normally higher than the prime rate, and there is usually an origination fee. The effective yield on these loans tends to be high, and the lender has a security interest in the real property.
Long-term Transition Bond, Current$instantcreditLong-Term transition bonds are bonds under the Competition Act in which the proceeds of Transition Bonds are required to be used principally to reduce qualified stranded costs and the related capitalization of the utility. This represents the current portion.
Long-term Pollution Control Bond, Current$instantcreditCurrent portion of a debt security issued by a state, certain agencies or authorities, a local government, or development corporation to finance the construction of air- or water-pollution control facilities or sewage or solid waste disposal facilities pursuant to federal law. The bonds are backed by the credit of the beneficiary of the financing rather than the credit of the issuer.
Junior Subordinated Debenture Owed to Unconsolidated Subsidiary Trust, Current$instantcreditThe current portion of the carrying value of junior subordinated long-term debt owed to unconsolidated subsidiary trusts as of the balance sheet date. Such debt places a lender in a lien position behind debt having a higher priority of repayment in liquidation of the entity's assets and was initially scheduled to be repaid after one year or beyond the normal operating cycle if longer.
Notes and Loans Payable, Current text
Special Assessment Bond, Current$instantcreditThe current portion of the carrying value as of the balance sheet date of a type of municipal bond typically used to fund a development project. Also called special assessment limited liability bond, special district bond, special purpose bond, special tax bond and community development obligation. Interest owed to lenders is paid by taxes levied on the community benefiting from the particular bond-funded project. For example, if a bond of this sort was issued to pay for sidewalks to be repaved in a certain community, an additional tax would be levied on homeowners in the area benefiting from this project.
Long-term Federal Home Loan Bank Advances, Current$instantcreditThe current portion of Federal Home Loan Bank borrowings initially due beyond one year or beyond the normal operating cycle if longer.
Other Long-term Debt, Current$instantcreditAmount of long-term debt classified as other, payable within one year or the operating cycle, if longer.
Long-term Debt, Current Maturities, Total$instantcreditAmount, after unamortized (discount) premium and debt issuance costs, of long-term debt, classified as current. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.

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