US GAAP Disclosure List

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Statement of Income, Additional Statement of Income Elements


ItemTypePeriodBalanceDescription
Supplemental Income Statement Elements text
Costs and Expenses, Related Party$durationdebitCosts of sales and operating expenses for the period incurred from transactions with related parties.
Fees and Commissions, Mortgage Banking and Servicing$durationcreditIncome from mortgage banking activities (fees and commissions) and servicing real estate mortgages, credit cards, and other financial assets held by others net of any related impairment of capitalized service costs. Also includes any premiums received in lieu of regular servicing fees on such loans only as earned over the life of the loans.
Gain (Loss) on Sale of Assets and Asset Impairment Charges$durationcreditAmount of gain (loss) from the difference between the sale price or salvage price and the book value of an asset that was sold or retired, and gain (loss) from the write down of assets from their carrying value to fair value.
$durationdebit
Goodwill and Intangible Asset Impairment text
Interest Expense, Operating and Nonoperating text
Other Operating Income (Expense), Net$durationcreditThe net amount of other operating income and expenses, the components of which are not separately disclosed on the income statement, from items that are associated with the entity's normal revenue producing operations.
Leasing Commissions Expense$durationdebitAmount of commissions expense incurred because the lessor of real estate obtained a lessee for a rental property through a real estate agent.
$durationcredit
Goodwill, Impairment Loss$durationdebitAmount of impairment loss from 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.
Finance Lease, Impairment Loss$durationdebitAmount of impairment loss from right-of-use asset from finance lease.
Operating Lease, Impairment Loss$durationdebitAmount of loss from impairment of right-of-use asset from operating lease.
Impairment of Intangible Assets, Indefinite-Lived (Excluding Goodwill)$durationdebitAmount of impairment loss resulting from write-down of assets, excluding financial assets and goodwill, lacking physical substance and having a projected indefinite period of benefit to fair value.
$durationdebit
Interest Costs Incurred, Total$durationdebitTotal interest costs incurred during the period and either capitalized or charged against earnings.
Interest Costs Capitalized Adjustment$durationcreditAmount of interest costs capitalized disclosed as an adjusting item to interest costs incurred.
Interest Expense, Operating and Nonoperating, Total$durationdebitAmount of interest expense classified as operating and nonoperating. Includes, but is not limited to, cost of borrowing accounted for as interest expense.
Interest Expense, Operating and Nonoperating, Related Party durationIndicates status and type of related party for interest expense.
duration

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