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$durationcreditAmount of gain (loss) from the difference between the sale price or salvage price and the book value of an asset that was sold or retired, and gain (loss) from the write down of assets from their carrying value to fair value.
Utilities Operating Expense, Maintenance, Operations, and Other Costs and Expenses$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.
Goodwill and Intangible Asset Impairment text
Interest Expense 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.
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.
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)$durationdebitAmount of impairment loss resulting from write-down of assets, excluding financial assets and goodwill, lacking physical substance and having a projected indefinite period of benefit to fair value.
Goodwill and Intangible Asset Impairment, Total$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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