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US GAAP Disclosure List 2026
↑ContentDeposit Based Operations
| Item | Type | Period | Balance | Description |
|---|---|---|---|---|
| Statement of Financial Position | text | |||
| Statement | text | Presentation of information about comprehensive income, income, other comprehensive income, financial position, cash flows, and shareholders' equity. | ||
| Statement | text | Presentation of information about comprehensive income, income, other comprehensive income, financial position, cash flows, and shareholders' equity. | ||
| Restatement Axis | ||||
| text | ||||
| Statement | text | Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. | ||
| Restatement Axis | ||||
| Class of Stock | text | Information by the different classes of stock of the entity. | ||
| Statement | text | Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. | ||
| Restatement Domain | ||||
| Class of Stock | duration | Share of stock differentiated by the voting rights the holder receives. Examples include, but are not limited to, common stock, redeemable preferred stock, nonredeemable preferred stock, and convertible stock. | ||
| Class of Stock | duration | Share of stock differentiated by the voting rights the holder receives. Examples include, but are not limited to, common stock, redeemable preferred stock, nonredeemable preferred stock, and convertible stock. | ||
| Assets | text | |||
| text | ||||
| Stockholders' Equity, Number of Shares, Par Value and Other Disclosure | text | |||
| Assets | text | |||
| Liabilities and Equity | text | |||
| Stockholders' Equity, Number of Shares, Par Value and Other Disclosure | text | |||
| Restatement Adjustment Member | ||||
| Scenario Previously Reported Member | ||||
| Restatement Adjustment Member | ||||
| Common Class A | duration | Classification of common stock representing ownership interest in a corporation. | ||
| duration | ||||
| Common Class C | duration | Classification of common stock that has different rights than provided to Class A or B shares, representing ownership interest in a corporation. | ||
| Cumulative Preferred Stock | duration | Preferred stock upon which unpaid dividends accumulate until paid to shareholders. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer. | ||
| Noncumulative Preferred Stock | duration | Preferred stock upon which unpaid dividends do not accrue. | ||
| Redeemable Preferred Stock | duration | Description of type or class of redeemable preferred stock. For instance, cumulative preferred stock, noncumulative preferred stock, convertible or series. | ||
| duration | ||||
| Convertible Preferred Stock | duration | Preferred stock that may be exchanged into common shares or other types of securities at the owner's option. | ||
| Preferred Class A | duration | Outstanding nonredeemable preferred class A stock or outstanding convertible preferred class A stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer. | ||
| Preferred Class B | duration | Outstanding nonredeemable preferred class B stock or outstanding preferred class B stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer. | ||
| Series A Preferred Stock | duration | Series A preferred stock. | ||
| duration | ||||
| Series C Preferred Stock | duration | Series C preferred stock. | ||
| Series D Preferred Stock | duration | Series D preferred stock. | ||
| Series E Preferred Stock | duration | Series E preferred stock. | ||
| Series F Preferred Stock | duration | Series F preferred stock. | ||
| duration | ||||
| Series H Preferred Stock | duration | Series H preferred stock. | ||
| Common Class A | duration | Classification of common stock representing ownership interest in a corporation. | ||
| Common Class B | duration | Classification of common stock that has different rights than Common Class A, representing ownership interest in a corporation. | ||
| Common Class C | duration | Classification of common stock that has different rights than provided to Class A or B shares, representing ownership interest in a corporation. | ||
| duration | ||||
| Noncumulative Preferred Stock | duration | Preferred stock upon which unpaid dividends do not accrue. | ||
| Redeemable Preferred Stock | duration | Description of type or class of redeemable preferred stock. For instance, cumulative preferred stock, noncumulative preferred stock, convertible or series. | ||
| Nonredeemable Preferred Stock | duration | Preferred shares that are not redeemable before liquidation of the entity. Preferred shares may provide a preferential dividend to the dividend on common stock and may take precedence over common stock in the event of a liquidation. Preferred shares typically represent an ownership interest in the company. | ||
| Convertible Preferred Stock | duration | Preferred stock that may be exchanged into common shares or other types of securities at the owner's option. | ||
| duration | ||||
| Preferred Class B | duration | Outstanding nonredeemable preferred class B stock or outstanding preferred class B stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer. | ||
| Series A Preferred Stock | duration | Series A preferred stock. | ||
| Series B Preferred Stock | duration | Series B preferred stock. | ||
| Series C Preferred Stock | duration | Series C preferred stock. | ||
| duration | ||||
| Series E Preferred Stock | duration | Series E preferred stock. | ||
| Series F Preferred Stock | duration | Series F preferred stock. | ||
| Series G Preferred Stock | duration | Series G preferred stock. | ||
| Series H Preferred Stock | duration | Series H preferred stock. | ||
| text | ||||
| Restricted Cash and Investments | text | |||
| Net Investment in Lease, before Allowance for Credit Loss | $ | instant | debit | Amount, before allowance for credit loss, of net investment in sales-type and direct financing leases. |
| Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Investment in Leveraged Leases, Net | $ | instant | debit | The net investment in arrangements meeting the criteria for classification as leveraged leases including deferred taxes. |
| Other Short-Term Investments | $ | instant | debit | Amount of short-term investments classified as other. |
| $ | instant | debit | ||
| Debt Securities | text | |||
| Debt Securities, Held-to-Maturity, Fair Value | $ | instant | debit | Fair value of investment in debt security measured at amortized cost (held-to-maturity). |
| Marketable Securities | $ | instant | debit | Amount of investment in marketable security. |
| Assets under Management, Carrying Amount | $ | instant | debit | The carrying amount of assets an investment adviser manages on behalf of investors. |
| $ | instant | debit | ||
| Federal Home Loan Bank Stock and Federal Reserve Bank Stock | text | |||
| Guaranty Assets | $ | instant | debit | The carrying amount of the contractual right to receive fees, as compensation in exchange for providing a guarantee to a third party, over life of the guarantee. |
| Derivative Asset | $ | instant | debit | Fair 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. Includes assets not subject to a master netting arrangement and not elected to be offset. |
| Securities Held as Collateral, at Fair Value | $ | instant | debit | The carrying amount (fair value) as of the balance sheet date of securities held that had been pledged by counterparties under financing and lending arrangements, pursuant to which the entity has the right by agreement or custom to sell or re-pledge such securities. |
| text | ||||
| Loans and Leases Receivable, Net Reported Amount, Covered and Not Covered | text | |||
| Property, Plant, and Equipment, after Accumulated Depreciation, Depletion, and Amortization | text | |||
| Property, Plant, and Equipment, Collections, Not Capitalized | $ | instant | debit | Amount not capitalized of work of art, historical treasure, and similar asset classified as collections. |
| Cash Surrender Value of Life Insurance | $ | instant | debit | Carrying amount as of the balance sheet date of amounts which could be received based on the terms of the insurance contract upon surrendering life policies owned by the entity. |
| $ | instant | debit | ||
| Goodwill, Ending Balance | $ | instant | debit | Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized. |
| Intangible Asset, Excluding Goodwill, after Accumulated Amortization | text | |||
| Crypto Asset, Fair Value, Ending Balance | $ | instant | debit | Fair value of crypto asset. Excludes crypto asset held for platform user. |
| Finance Lease, Right-of-Use Asset, after Accumulated Amortization | $ | instant | debit | Amount, after accumulated amortization, of right-of-use asset from finance lease. |
| $ | instant | debit | ||
| Other Real Estate, Foreclosed Assets, and Repossessed Assets | text | |||
| Accounts Receivable, after Allowance for Credit Loss | text | |||
| Financing Receivable, after Allowance for Credit Loss | text | |||
| Accrued Interest, after Allowance for Credit Loss | text | |||
| text | ||||
| Financing Receivable, Excluding Accrued Interest, after Allowance for Credit Loss | text | |||
| Debt Securities, Held-to-Maturity, Excluding Accrued Interest, after Allowance for Credit Loss | text | |||
| Sales-Type Lease, Net Investment in Lease, Excluding Accrued Interest, after Allowance for Credit Loss | text | |||
| Direct Financing Lease, Net Investment in Lease, Excluding Accrued Interest, after Allowance for Credit Loss | text | |||
| text | ||||
| Debt Securities, Available-for-Sale, Amortized Cost, Excluding Accrued Interest, after Allowance for Credit Loss | text | |||
| Debt Securities, Available-for-Sale, Excluding Accrued Interest | $ | instant | debit | Amount excluding accrued interest, of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). |
| Receivable from Broker-Dealer and Clearing Organization | $ | instant | debit | Amount receivable from broker-dealers and clearing organizations, including, but not limited to, securities failed-to-deliver, certain deposits for securities borrowed, open transactions, good faith and margin deposits, commissions and floor brokerage receivables. |
| Accounts Receivable from Securitization | $ | instant | debit | The amount owed to the reporting entity by counterparties in securitized loan transactions. |
| $ | instant | debit | ||
| Premiums Receivable, Net | $ | instant | debit | The carrying amount as of the balance sheet date due the entity from (a) agents and insureds, (b) uncollected premiums and (c) others, net of the allowance for doubtful accounts. |
| Reinsurance Recoverables, Including Reinsurance Premium Paid | $ | instant | debit | Amount, after valuation allowance, recoverable under reinsurance contracts including premium paid under reinsurance contracts. Examples include, but are not limited to, settled and unsettled claims, incurred but not reported losses, loss adjustment expense, premium paid, policy benefits and policy reserves. |
| Accrued Fees and Other Revenue Receivable | $ | instant | debit | For an unclassified balance sheet, the amount of fees and other revenue, excluding investment income receivable, earned but not yet received, which were recognized in conformity with revenue recognition criteria based on estimates or specific contractual terms. |
| Accrued Investment Income Receivable | $ | instant | debit | Interest, dividends, rents, ancillary and other revenues earned but not yet received by the entity on its investments. |
| $ | instant | debit | ||
| Prepaid Expense and Other Assets | text | |||
| Contract with Customer, Asset, after Allowance for Credit Loss | text | |||
| Capitalized Contract Cost, Net | $ | instant | debit | Amount, after accumulated amortization and accumulated impairment loss, of asset recognized from cost incurred to obtain or fulfill contract with customer. |
| Deferred Costs | text | |||
| $ | instant | debit | ||
| Deferred Rent Receivables, Net | $ | instant | debit | Amount of excess of rental income recognized over rental payment required by lease. |
| Other Interest Earning Assets | $ | instant | debit | Amount of interest earning assets classified as other. |
| Transferor's Interests in Transferred Financial Assets, Fair Value | $ | instant | debit | The carrying amount (fair value) as of the balance sheet date of the transferor's interests in transferred financial assets (typically securitized receivables, generally not involved in the collection of principal) following transfer of significant portions of such financial instruments to other parties. Such interests could be ancillary cash flows and interest-only strips. |
| Servicing Asset | text | |||
| $ | instant | debit | ||
| Separate Account Asset | $ | instant | debit | Amount of asset at fair value held for benefit of separate account policyholder. |
| Business Combination, Contingent Consideration, Asset | $ | instant | debit | Amount of asset recognized arising from contingent consideration in a business combination. |
| Disposal Group, Including Discontinued Operation, Assets | text | |||
| Asset, Held-for-Sale, Not Part of Disposal Group | text | |||
| $ | instant | debit | ||
| Safeguarding Asset Platform Operator Crypto Asset | ||||
| Government Assistance, Asset | $ | instant | debit | Amount of asset from government assistance. |
| Assets | $ | instant | debit | Amount of asset recognized for present right to economic benefit. |
| Cash, Cash Equivalents, and Federal Funds Sold | text | |||
| text | ||||
| Net Investment in Lease, before Allowance for Credit Loss | $ | instant | debit | Amount, before allowance for credit loss, of net investment in sales-type and direct financing leases. |
| Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Investment in Leveraged Leases, Net | $ | instant | debit | The net investment in arrangements meeting the criteria for classification as leveraged leases including deferred taxes. |
| Other Short-Term Investments | $ | instant | debit | Amount of short-term investments classified as other. |
| Equity Securities, FV-NI | $ | instant | debit | Amount of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI). |
| text | ||||
| Debt Securities, Held-to-Maturity, Fair Value | $ | instant | debit | Fair value of investment in debt security measured at amortized cost (held-to-maturity). |
| Marketable Securities | $ | instant | debit | Amount of investment in marketable security. |
| Assets under Management, Carrying Amount | $ | instant | debit | The carrying amount of assets an investment adviser manages on behalf of investors. |
| Securities Borrowed | $ | instant | debit | Amount, after the effects of master netting arrangements, of securities borrowed from entities in exchange for collateral. Includes assets not subject to a master netting arrangement and not elected to be offset. |
| text | ||||
| Derivative Asset | $ | instant | debit | Fair 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. Includes assets not subject to a master netting arrangement and not elected to be offset. |
| Securities Held as Collateral, at Fair Value | $ | instant | debit | The carrying amount (fair value) as of the balance sheet date of securities held that had been pledged by counterparties under financing and lending arrangements, pursuant to which the entity has the right by agreement or custom to sell or re-pledge such securities. |
| Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures | text | |||
| Property, Plant, and Equipment, after Accumulated Depreciation, Depletion, and Amortization | text | |||
| $ | instant | debit | ||
| Cash Surrender Value of Life Insurance | $ | instant | debit | Carrying amount as of the balance sheet date of amounts which could be received based on the terms of the insurance contract upon surrendering life policies owned by the entity. |
| Banker's Acceptance, Due from Customer, after Allowance for Credit Loss, Total | $ | instant | debit | Amount, after allowance for credit loss, of receivable from customer for banker's acceptance. |
| Goodwill, Ending Balance | $ | instant | debit | Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized. |
| Intangible Asset, Excluding Goodwill, after Accumulated Amortization | text | |||
| $ | instant | debit | ||
| Finance Lease, Right-of-Use Asset, after Accumulated Amortization | $ | instant | debit | Amount, after accumulated amortization, of right-of-use asset from finance lease. |
| Operating Lease, Right-of-Use Asset | $ | instant | debit | Amount of lessee's right to use underlying asset under operating lease. |
| Other Real Estate, Foreclosed Assets, and Repossessed Assets | text | |||
| Accounts Receivable, after Allowance for Credit Loss | text | |||
| text | ||||
| Accrued Interest, after Allowance for Credit Loss | text | |||
| Accounts Receivable, Excluding Accrued Interest, after Allowance for Credit Loss, Noncurrent | text | |||
| Financing Receivable, Excluding Accrued Interest, after Allowance for Credit Loss | text | |||
| Debt Securities, Held-to-Maturity, Excluding Accrued Interest, after Allowance for Credit Loss | text | |||
| text | ||||
| Direct Financing Lease, Net Investment in Lease, Excluding Accrued Interest, after Allowance for Credit Loss | text | |||
| Net Investment in Lease, Excluding Accrued Interest, after Allowance for Credit Loss | text | |||
| Debt Securities, Available-for-Sale, Amortized Cost, Excluding Accrued Interest, after Allowance for Credit Loss | text | |||
| Debt Securities, Available-for-Sale, Excluding Accrued Interest | $ | instant | debit | Amount excluding accrued interest, of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). |
| $ | instant | debit | ||
| Accounts Receivable from Securitization | $ | instant | debit | The amount owed to the reporting entity by counterparties in securitized loan transactions. |
| FDIC Indemnification Asset, Ending Balance | $ | instant | debit | Carrying amount of receivable assets originating from the indemnification agreement with the Federal Deposit Insurance Corporation (FDIC), in which the FDIC is to partially cover losses. |
| Premiums Receivable, Net | $ | instant | debit | The carrying amount as of the balance sheet date due the entity from (a) agents and insureds, (b) uncollected premiums and (c) others, net of the allowance for doubtful accounts. |
| Reinsurance Recoverables, Including Reinsurance Premium Paid | $ | instant | debit | Amount, after valuation allowance, recoverable under reinsurance contracts including premium paid under reinsurance contracts. Examples include, but are not limited to, settled and unsettled claims, incurred but not reported losses, loss adjustment expense, premium paid, policy benefits and policy reserves. |
| $ | instant | debit | ||
| Income Taxes Receivable | $ | instant | debit | Carrying amount as of the balance sheet date of income taxes previously overpaid to tax authorities (such as U.S. Federal, state and local tax authorities) representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes. Also called income tax refund receivable. |
| Prepaid Expense and Other Assets | text | |||
| Contract with Customer, Asset, after Allowance for Credit Loss | text | |||
| Capitalized Contract Cost, Net | $ | instant | debit | Amount, after accumulated amortization and accumulated impairment loss, of asset recognized from cost incurred to obtain or fulfill contract with customer. |
| text | ||||
| Deferred Income Tax Assets, Net | $ | instant | debit | Amount, 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 | $ | instant | debit | Amount of excess of rental income recognized over rental payment required by lease. |
| Other Interest Earning Assets | $ | instant | debit | Amount of interest earning assets classified as other. |
| Transferor's Interests in Transferred Financial Assets, Fair Value | $ | instant | debit | The carrying amount (fair value) as of the balance sheet date of the transferor's interests in transferred financial assets (typically securitized receivables, generally not involved in the collection of principal) following transfer of significant portions of such financial instruments to other parties. Such interests could be ancillary cash flows and interest-only strips. |
| text | ||||
| Bank Owned Life Insurance | $ | instant | debit | The carrying amount of a life insurance policy on an officer, executive or employee for which the reporting entity (a bank) is entitled to proceeds from the policy upon death of the insured or surrender of the insurance policy. |
| Separate Account Asset | $ | instant | debit | Amount of asset at fair value held for benefit of separate account policyholder. |
| Business Combination, Contingent Consideration, Asset | $ | instant | debit | Amount of asset recognized arising from contingent consideration in a business combination. |
| Disposal Group, Including Discontinued Operation, Assets | text | |||
| text | ||||
| Investment, Proportional Amortization Method, Elected, Amount | $ | instant | debit | Amount of investment that generates income tax credit and other income tax benefit under tax credit program elected to be accounted for using proportional amortization method. Includes, but is not limited to, investment under program not meeting condition for accounting under proportional amortization method. |
| Government Assistance, Asset | $ | instant | debit | Amount of asset from government assistance. |
| Assets | $ | instant | debit | Amount of asset recognized for present right to economic benefit. |
| Liabilities | text | |||
| $ | instant | credit | ||
| Temporary Equity | text | |||
| Equity, Including Portion Attributable to Noncontrolling Interest | text | |||
| Liabilities and Equity | $ | instant | credit | Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any. |
| Liabilities | text | |||
| $ | instant | credit | ||
| Temporary Equity | text | |||
| Equity, Including Portion Attributable to Noncontrolling Interest | text | |||
| Liabilities and Equity | $ | instant | credit | Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any. |
| Preferred Stock, Number of Shares, Par Value and Other Disclosure | text | |||
| text | ||||
| Treasury Stock, Number of Shares and Restriction Disclosures | text | |||
| Retained Earnings, Deficit Eliminated | text | Description of the total amount of deficit eliminated for a period of at least three years from the effective date of quasi-reorganization. | ||
| Preferred Stock, Number of Shares, Par Value and Other Disclosure | text | |||
| Common Stock, Number of Shares, Par Value and Other Disclosure | text | |||
| text | ||||
| Retained Earnings, Deficit Eliminated | text | Description of the total amount of deficit eliminated for a period of at least three years from the effective date of quasi-reorganization. |