US GAAP Disclosure List 2017

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Statement of Income, Additional Statement of Income Elements


ItemTypePeriodBalanceDescription
Supplemental Income Statement Elements text
Goodwill and Intangible Asset Impairment text
Interest Expense text
Costs and Expenses, Related Party$durationdebitCosts of sales and operating expenses for the period incurred from transactions with related parties.
Cost of Domestic Regulated Gas Revenue$durationdebitThe cost of generation, transmission, and distribution of [natural] gas, which are regulated by a federal, state, or local government or agency.
Cost of Goods Sold, Excluding Depreciation, Depletion, and Amortization$durationdebitThe aggregate cost of goods produced and sold during the reporting period, excluding depreciation, depletion, and amortization.
Cost of Merchandise Sales, Buying and Occupancy Costs$durationdebitThe aggregate of buying and occupancy costs reported during the period related to merchandise sold. Costs could include, but not be limited to, inbound and outbound freight; costs of operating distribution centers; payroll, benefits, and travel costs directly associated with buying inventory; systems costs related to the buying and tracking of inventory; rent; depreciation; property taxes; and facility operations.
Cost of Services, Excluding Depreciation, Depletion, and Amortization$durationdebitThe aggregate cost of services rendered during the reporting period, excluding depreciation, depletion and amortization.
Cost of Services, Oil and Gas$durationdebitCosts of generating revenue from oil and gas-related services including well services (such as drilling, rigs and analytic evaluations), transportation, and other supporting contractor services, during the reporting period.
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.
Noninterest Expense Distribution and Servicing Fees$durationdebitCosts related to the marketing and selling of fund shares and servicing proprietary funds. Also includes cost of providing client or shareholder servicing, record keeping, or administrative services, and fund accounting fees, SEC filings, and other maintenance costs.
Utilities Operating Expense, Maintenance, Operations, and Other Costs and Expenses$durationdebitThe amount of operating expenses for the period that are associated with the utility's normal revenue producing operation; including selling, general, and administrative expenses, costs incurred for routine plant repairs and maintenance, and operations.
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.
Interest Income, Other$durationcreditAmount of interest income earned from interest bearing assets classified as other.
Goodwill, Impairment Loss$durationdebitAmount of loss from the write-down of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.
Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)$durationdebitAmount of impairment loss resulting from write-down of assets, excluding financial assets and goodwill, lacking physical substance and having a projected indefinite period of benefit to fair value.
Goodwill and Intangible Asset Impairment, Total$durationdebitTotal loss recognized during the period from the impairment of goodwill plus the loss recognized in the period resulting from the impairment of the carrying amount of intangible assets, other than goodwill.
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, Total$durationdebitAmount of the cost of borrowed funds accounted for as interest expense.

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