US GAAP Disclosure List 2017

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Statement of Partners' Capital


ItemTypePeriodBalanceDescription
Statement of Partners' Capital text
Statement textSchedule reflecting a Statement of Income, Statement of Cash Flows, Statement of Financial Position, Statement of Shareholders' Equity and Other Comprehensive Income, or other statement as needed.
Partner Capital Components textInformation by partner capital components which are allocated for example, but not limited to accumulated other comprehensive income or comprehensive income.
Partner Type textInformation by type or class of partner's capital account. Examples of classes of partners include, but not limited to, general partners, limited partners, preferred partners, and other ownership interests.
Scenario textInformation by scenario to be reported. Scenarios distinguish among different kinds of business reporting facts, as for example actual versus budgeted figures.
Statement textLine 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.
Partner Capital Components durationPartner capital components are the parts of the total Partners' Capital balance including that which is allocated to accumulated other comprehensive income, comprehensive income.
Partner Type of Partners' Capital Account, Name durationCapital accounts of each type or class of partner. Examples of classes of partners include, but are not limited to, general partners, limited partners, preferred partners, and other ownership interests.
Scenario, Unspecified durationAny scenario, that is, the particular reporting scenario is left unspecified. Scenarios distinguish among different kinds of business reporting facts, as for example actual versus budgeted figures.
Increase (Decrease) in Partners' Capital textA roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Increase (Decrease) in Temporary Equity textA roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.
Noncontrolling Interest Items text
Partners' Capital Account, Parenthetical Disclosure text
AOCI Attributable to Parent durationAccumulated increase (decrease) in equity from transactions and other events and circumstances from non-owner sources, attributable to the parent. Excludes net income (loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners.
Comprehensive Income durationThe change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owner sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.
General Partner durationParty to a partnership business who has unlimited liability.
Limited Partner durationParty to a partnership business who has limited liability.
Preferred Partner durationPartner with preferential rights over the limited partner in areas that could include, but are not limited to, liquidation, redemption, conversion, tax status of distribution or sharing in distributions.
Other Ownership Interest durationHolder of an ownership interest in a partnership who is not classified as a general partner, preferred partner, or limited partner.
Scenario, Previously Reported durationRepresents the amount as previously reported before the correction of an error or other adjustment.
Restatement Adjustment durationEffect of a correction of an error, other prior year adjustment, or application of a new accounting pronouncement on a financial statement line item or any per share amounts. The cumulative effect of the change on retained earnings or net assets in the statement of financial position would also be represented under this domain member.
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest text
Partners' Capital, Ending Balance$instantcreditThe amount of ownership interest of different classes of partners in limited partnership.
Cumulative Effect of New Accounting Principle in Period of Adoption$instantcreditAmount after tax of increase (decrease) to equity or (increase) decrease to net assets, resulting from the cumulative effect adjustment of a new accounting principle applied in the period of adoption.
Partners' Capital, Adjusted Balance, Total$instantcreditAmount of partners' capital after the cumulative effect adjustment of a new accounting principle applied in the period of adoption.
Partners' Capital Account, Units, Ending BalancesharesinstantThe number of each class of partnership units outstanding at the balance sheet date. Units represent shares of ownership of the general, limited, and preferred partners.
Partners' Capital Account, Acquisitions$durationcreditChange in the different classes of partners' capital accounts during the year due to acquisitions. Partners include general, limited and preferred partners.
Partners' Capital Account, Contributions$durationcreditTotal contributions made by each class of partners (i.e., general, limited and preferred partners).
Partners' Capital Account, Exchanges and Conversions$durationcreditTotal change in each class of partners' capital accounts during the year due to exchanges and conversions. Partners include general, limited and preferred partners.
Partners' Capital Account, Redemptions$durationdebitTotal change in each class of partners' capital accounts during the year due to redemptions and adjustments to redemption value. All partners include general, limited and preferred partners.
Partners' Capital Account, Sale of Units text
Partners' Capital Account, Units, Sale of Units text
Partners' Capital Account, Treasury Units, Reissued$durationcreditValue of units that were previously issued and then were repurchased and classified as treasury units. This element represents the monetary value of these units which were reissued during the period.
Partners' Capital Account, Treasury Units, Purchased$durationdebitValue of units that were previously issued and have been repurchased during the year.
Partners' Capital Account, Unit-based Compensation$durationcreditTotal change in each class of partners' capital accounts during the year due to unit-based compensation. All partners include general, limited and preferred partners.
Partners' Capital Account, Deferred Compensation$durationdebitTotal change in each class of partners' capital accounts during the year due to deferred compensation. Partners include general, limited and preferred partners.
Partners' Capital Account, Distributions text
Partners' Capital Account, Option Exercise$durationcreditTotal change in each class of partners' capital accounts during the year due to option exercise. All partners include general, limited and preferred partners.
Partners' Capital Account, Return of Capital$durationdebitTotal change in each class of partners' capital accounts during the year due to the return of partner's capital. That is, excess distributions over earnings to partners. All partners include general, limited and preferred partners.
Partners' Capital, Other$durationcreditAmount of increase (decrease) in partners' capital classified as other.
Increase (Decrease) in Partners' Capital, Total$durationChanges in the ownership interest during the period of each class of partners. Partners include general, limited and preferred partners.
Temporary Equity, Carrying Amount, Including Portion Attributable to Noncontrolling Interests, Ending Balance$instantcreditCarrying amount, attributable to parent and noncontrolling interests, of an entity's issued and outstanding stock which is not included within permanent equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. Includes stock with a put option held by an ESOP and stock redeemable by a holder only in the event of a change in control of the issuer.
Temporary Equity, Net Income$durationcreditThe portion of net income or loss attributable to temporary equity interest.
Temporary Equity, Foreign Currency Translation Adjustments$durationcreditAdjustments to temporary equity resulting from foreign currency translation adjustments.
Temporary Equity, Stock Issued During Period, Value, New Issues$durationcreditValue of new stock classified as temporary equity issued during the period.
Temporary Equity, Accretion of Dividends$durationcreditValue of accretion of temporary equity during the period due to unpaid dividends.
Temporary Equity, Accretion of Interest$durationcreditValue of accretion of temporary equity during the period due to unpaid interest.
Temporary Equity, Accretion to Redemption Value$durationcreditValue of accretion of temporary equity to its redemption value during the period.
Reclassifications of Temporary to Permanent Equity$durationcreditThe difference between the carrying amount of a financial instrument subject to a registration payment arrangement recorded as temporary equity prior to adoption of FSP EITF 00-19-2 and the carrying amount reclassified to permanent equity upon the adoption of FSP EITF 00-19-2. Recorded as a cumulative effect adjustment to the beginning balance of retained earnings. Does not apply to registration payment arrangements that are no longer outstanding upon adoption of FSP EITF 00-19-2.
Temporary Equity, Interest in Subsidiary Earnings$durationcreditSubsidiary earnings portion attributable to temporary equity.
Temporary Equity, Elimination as Part of Reorganization$durationdebitRedemption of temporary equity as the result of a triggering event associated with the temporary equity.
Temporary Equity, Other Changes$durationcreditAmount of increase (decrease) in temporary equity from changes classified as other.
Temporary Equity, Carrying Amount, Period Increase (Decrease), Total$durationChange in the value of each type or class of stock classified as temporary equity during the period. The redemption requirement does not constitute an unconditional obligation that will be settled in a variable number of shares constituting a monetary value predominantly indexed to (a) a fixed monetary amount known at inception, (b) an amount inversely correlated with the residual value of the entity, or (c) an amount determined by reference to something other than the fair value of issuer's stock. Does not include mandatorily redeemable stock. The exception is if redemption is required upon liquidation or termination of the reporting entity.
Net Income (Loss) Attributable to Noncontrolling Interest text
Noncontrolling Interest, Increase from Subsidiary Equity Issuance$durationcreditAmount of increase in noncontrolling interest from subsidiary issuance of equity interests to noncontrolling interest holders.
Noncontrolling Interest, Increase from Sale of Parent Equity Interest$durationcreditAmount of increase in noncontrolling interest from sale of a portion of the parent's controlling interest.
Noncontrolling Interest, Increase from Business Combination$durationcreditAmount of increase in noncontrolling interest from a business combination.
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest, Total$durationdebitAmount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners.
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders$durationdebitDecrease in noncontrolling interest balance from payment of dividends or other distributions by the non-wholly owned subsidiary or partially owned entity, included in the consolidation of the parent entity, to the noncontrolling interest holders.
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests$durationdebitDecrease in noncontrolling interest (for example, but not limited to, redeeming or purchasing the interests of noncontrolling shareholders, issuance of shares (interests) by the non-wholly owned subsidiary to the parent entity for other than cash, and a buyback of shares (interest) by the non-wholly owned subsidiary from the noncontrolling interests).
Partners' Capital Account, Description of Partnership InteresttextDescription of the shares of ownership of the different classes of partners, which are represented by units.
Partners' Capital Account, Description of Units SoldtextDescription of the units sold during the year of each class of partners' capital account. Units represent shares of ownership of the general, limited, and preferred partners.
Partners' Capital Account, Distribution Per Unit of Limited Partner Interestper shareinstantThe amount of the distribution per unit of limited partner interest.
Partners' Capital Account, Public Sale of Units Net of Offering Costs$durationcreditMonetary value of the issuance of new units of limited partnership interest in a public offering, net of offering costs. This is a parenthetical disclosure.

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