US GAAP Disclosure List


Partners' Capital, Including Portion Attributable to Noncontrolling Interest

Partners' Capital text
Partners' Capital Attributable to Noncontrolling Interest$instantcreditTotal of all Partners' Capital (deficit) items which is directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest).
Partners' Capital, Including Portion Attributable to Noncontrolling Interest, Total$instantcreditAmount of partners' capital (deficit), including portions attributable to both the parent and noncontrolling interests. Excludes temporary equity and is sometimes called permanent equity.
Accumulated Other Comprehensive Income (Loss), Net of Tax text
Retained Earnings (Accumulated Deficit), Ending Balance$instantcreditThe cumulative amount of the reporting entity's undistributed earnings or deficit.
General Partners' Capital Account, Total$instantcreditThe amount of the general partner's ownership interest.
Limited Partners' Capital Account, Total$instantcreditThe amount of the limited partners' ownership interests.
Preferred Units, Preferred Partners' Capital Accounts, Total$instantcreditThe amount of the preferred partners' ownership interests.
Other Partners' Capital$instantcreditAmount of other partners' capital.
Partners' Capital Allocated for Income Tax and Other Withdrawals$instantcreditAmount of partnership capital allocated for income tax and other withdrawals.
Other Ownership Interests, Capital Account, Total$instantcreditCapital account balance of the other unit holders in a limited partnership or master limited partnership. Does not include limited or general partners' ownership interests.
Offering Costs, Partnership Interests$instantdebitCosts incurred in connection with the offering and selling of additional partner interest.
Partners' Capital, Ending Balance$instantcreditThe amount of ownership interest of different classes of partners in limited partnership.
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax, Ending Balance$instantcreditAccumulated adjustment, net of tax, that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency from the functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains or losses.
AOCI, Debt Securities, Available-for-sale, Adjustment, after Tax, Total$instantcreditAmount, after tax, of accumulated unrealized gain (loss) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).
Accumulated Other Comprehensive Income (Loss), Other than Temporary Impairment, Not Credit Loss, Net of Tax, Debt Securities text
AOCI, Cash Flow Hedge, Cumulative Gain (Loss), after Tax$instantcreditAmount, after tax, of accumulated gain (loss) on derivative instrument designated and qualifying as cash flow hedge included in assessment of hedge effectiveness.
Accumulated Other Comprehensive (Income) Loss, Defined Benefit Plan, after Tax, Total$instantdebitAmount, after tax, of accumulated other comprehensive (income) loss for defined benefit plan, that has not been recognized in net periodic benefit cost (credit).
Accumulated Other Comprehensive Income (Loss), Financial Liability, Fair Value Option, after Tax$instantcreditAmount, after tax, of accumulated gain (loss) from increase (decrease) in instrument-specific credit risk of financial liability measured under fair value option.
AOCI, Derivative Qualifying as Hedge, Excluded Component, after Tax$instantcreditAmount, after tax, of accumulated gain (loss) from increase (decrease) in value of excluded component of derivative hedge.
Accumulated Other Comprehensive Income (Loss), Net of Tax, Total$instantcreditAccumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

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