US GAAP Disclosure List

↑Content

Long-term Debt and Lease Obligation


ItemTypePeriodBalanceDescription
Long-term Debt, Excluding Current Maturities text
Finance Lease, Liability, Noncurrent$instantcreditPresent value of lessee's discounted obligation for lease payments from finance lease, classified as noncurrent.
Long-term Debt and Lease Obligation, Total$instantcreditAmount of long-term debt and lease obligation, classified as noncurrent.
Long-term Line of Credit, Noncurrent$instantcreditThe carrying value as of the balance sheet date of the noncurrent portion of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.
Secured Long-term Debt, Noncurrent$instantcreditCarrying amount of collateralized debt obligations with maturities initially due after one year or beyond the operating cycle, if longer, excluding the current portion. Obligations include, but not limited to, mortgage loans, chattel loans, and other borrowings secured by assets.
Unsecured Long-term Debt, Noncurrent$instantcreditCarrying value as of the balance sheet date of uncollateralized debt obligation (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.
Convertible Debt, Noncurrent$instantcreditCarrying amount of long-term convertible debt as of the balance sheet date, net of the amount due in the next twelve months or greater than the normal operating cycle, if longer. The debt is convertible into another form of financial instrument, typically the entity's common stock.
Subordinated Long-term Debt, Noncurrent$instantcreditCarrying value as of the balance sheet date of collateralized/uncollateralized debt obligation (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion. Subordinated debt places a lender in a lien position behind the primary lender of the company.
Convertible Subordinated Debt, Noncurrent$instantcreditThe portion of the carrying value of convertible subordinated debt as of the balance sheet date that is scheduled to be repaid after one year or beyond 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 in liquidation of the entity's assets.
Long-term Commercial Paper, Noncurrent$instantcreditCarrying value as of the balance sheet date of long-term unsecured obligations issued by corporations and other borrowers to investors (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.
Long-term Construction Loan, Noncurrent$instantcreditThis element represents the noncurrent 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, Noncurrent$instantcreditLong-Term transition bonds are bonds under the Competition Act in which the proceeds of Transition Bonds are required to be used principally to reduce qualified stranded costs and the related capitalization of the utility. This represents the noncurrent portion.
Long-term Pollution Control Bond, Noncurrent$instantcreditNoncurrent 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, Noncurrent$instantcreditThe noncurrent portion of the carrying value of junior subordinated long-term debt owed to unconsolidated subsidiary trusts as of the balance sheet date. Such debt places a lender in a lien position behind debt having a higher priority of repayment in liquidation of the entity's assets and was initially scheduled to be repaid after one year or beyond the normal operating cycle if longer.
Notes and Loans, Noncurrent text
Special Assessment Bond, Noncurrent$instantcreditThe noncurrent 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, Noncurrent$instantcreditThe noncurrent portion of Federal Home Loan Bank borrowings initially due beyond one year or beyond the normal operating cycle if longer.
Other Long-term Debt, Noncurrent$instantcreditAmount of long-term debt classified as other, payable after one year or the operating cycle, if longer.
Long-term Debt, Excluding Current Maturities, Total$instantcreditAmount after unamortized (discount) premium and debt issuance costs of long-term debt classified as noncurrent and excluding amounts to be repaid within one year or the normal operating cycle, if longer. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.
Loans Payable, Noncurrent text
Notes Payable, Noncurrent text
Notes and Loans, Noncurrent, Total$instantcreditCarrying value as of the balance sheet date of all notes and loans payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.

Login to ReadyRatios

 

Have you forgotten your password?

Are you a new user?

Login As
You can log in if you are registered at one of these services: