Description of the advertising policies including the policy of expensing advertising costs. Advertising Cost Policy Advertisements Policy for determining the allowance for loan losses, specifically describing how they determine the amount of each element of the allowance. This may also include the policy for recognizing interest income on impaired loans, including how cash receipts are recorded. Allowance for Loan Losses Policy Allowance for Loan Losses An explanation of the practice followed for the classification of current assets and liabilities if a company's normal operating cycle is longer than one year and the balance sheet is classified. Balance Sheet Classification Based on Operating Cycle Policy Balance Sheet Classification Based on Operating Cycle Disclose the accounting policy for determining which short-term, highly liquid investments are treated as cash equivalents. Cash and Cash Equivalents Policy Cash and Cash Equivalents Change in Accounting Estimate A change that has no material effect on current financial statements but is reasonably certain to have a substantial effect in later years should be disclosed. If a company changes its method of amortization for newly acquired, identifiable, long-lived assets and uses that method for all additional new assets of the same class but continues to use the previous method for previously existing assets of that class, disclose the nature of the change, effect on income before extraordinary items, effect on net income, and related per share amounts. For a retroactive accounting change, disclose the nature of and justification for the change and the effect on income before extraordinary items, net income, and the related per share amounts for all prior periods presented. Also disclose differences between opening balances of shareholders’ equity accounts and balances previously reported. Description of a change in an accounting principle, which may include: (1) the nature and reason for a change and 2) the effect on income before extraordinary items, net income, and related per share amounts. Change in Accounting Principles Policy Change in Accounting Principles Change in Entity Description of what is classified as Comprehensive Income. Comprehensive Income Policy Comprehensive Income The total amount charged to expense in each income statement presented for amortization of capitalized computer software costs and for amounts written down to net realizable value. Computer Software Policy Computer Software Description of any concentration of credit risk and related accounting policies Concentration of Credit Risk Policy Concentration of Credit Risk Regarding cost of revenue, if a company incurs incremental direct costs related to contract acquisition and origination in a transaction that results in the deferral of revenue, it should disclose its accounting policy. Policy for determining which costs (e.g. contract acquisition and origination costs) are subject to capitalization. Cost Capitalization Policy Cost Capitalization Description of the accounting policy for deferred income taxes Deferred Income Taxes Policy Deferred Income Taxes Description of the accounting policy for determining earnings per share Earnings Per Share Policy Earnings Per Share A company is economically dependent on one or more parties with which it transacts a significant volume of business. Economic Dependence Policy Economic Dependence Description of the Company's policy to account for employee benefit plans. Employee Benefit Plans Policy Employee Benefit Plans A description of the primary accounting policies used by the entity in the preparation of the financial statements. Accounting Policies Accounting Policies Description of the entity's accounting policies for environmental cost Environmental Costs Policy Environmental Costs Policies for the accounting of financial instruments (e.g. derivatives, other hedges). Disclosures also include: The context needed to understand the company’s objectives, the company’s strategies for achieving those objectives, and the company’s risk management policy for each type of hedge also includes a description of the items or transactions for which risks are hedged. Financial Instruments Policy Financial Instruments Description of the foreign currency translation accounting policies. Foreign Currency Translation Policy Foreign Currency Translation For changes during the period in the cumulative translation adjustments, disclose: (a) beginning and ending amounts of cumulative translation adjustments, (b) the aggregate adjustment for the period resulting from translation adjustments and gains and losses from certain hedges and intercompany balances, (c) the amount of income taxes for the period allocated to translation adjustments, and (d) the amounts transferred from cumulative translation adjustments to income. Investments - Foreign Currency Translation Policy Foreign Currency Translation Investments The accounting policy for measuring impairment, including how reporting units are determined and how goodwill is allocated to those reporting units. Description of intangible assets (e.g. goodwill, computer software to be sold or leased) and related accounting policies, such as the method of amortization. Goodwill and Other Intangibles Assets Policy Goodwill and Other Intangibles Assets Description of policies for Impairment of Long Lived Assets. Impairment of Long Lived Assets Policy Impairment of Long Lived Assets Description of entity's income tax policy. Income Taxes Policy Income Taxes Description of the inventory policies, including the basis of stating inventory and the method of determining inventory cost (e.g. lower-of-cost-or-market) Inventories Policy Inventories Accounting Policy Investment Tax Credits Investment Tax Credits Policy Investment Tax Credits Issuance of a Subsidiary's Stock The basis of determining the aggregate amount shown in the balance sheet should be disclosed. Disclose the alternative of aggregate cost or market value. Marketable Securities Policy Marketable Securities Describe (quantitative or qualitative) the major products or services that a entity sells or provides and its principal markets, including locations of those markets. If the entity operates more than one business, indicate the relative importance of its operations in each business and the basis for that determination e.g., assets, revenues or earnings. Nature of Business Policy Nature of Business This label often includes the SEC registrants' disclosure of their accounting policy for pre-production design and development costs, and the aggregate amount of the following: (a) assets recognized pursuant to agreements that provide for contractual reimbursement of pre-production design and development costs, (b) assets recognized for molds, dies, and other tools that the supplier owns, and (c) assets recognized for molds, dies, and other tools that the supplier does not own. Pre - Production Design and Costs Policy Pre - Production Design and Costs If a subsidiary is consolidated using a fiscal period different from that of the parent (generally not more than a three-month difference allowed) disclose: a) The effect of intervening events that materially affect the financial statements. b) the closing date of the subsidiary and an explanation of the need for different closing dates. Disclose the consolidation policy being followed. Principles of Consolidation Policy Principles of Consolidation Prior Period Adjustment Policy on classification and other information related to property, plant, and equipment. Property, Plant and Equipment Policy Property, Plant and Equipment Disclosure for companies to discuss a recently issued accounting standard not yet adopted. This often includes a brief description of the new standard, dates of adoption, methods of adoption, and the impact that adoption of the standard is expected to have. Recently Issued Accounting Standards Policy Recently Issued Accounting Standards Disclose a company's accounting policy with respect to refundable fees received for services. Refundable Fees for Services Policy Refundable Fees for Services Policy for repair and maintenance costs incurred. Repair and Maintenance Policy Repair and Maintenance Description of the amount of costs incurred and expensed for research and development. Research and Development Policy Research and Development This may also include (a) its accounting policy for recognition of revenue from multiple-deliverable arrangements (for example, whether deliverables are separable into units of accounting) and (b) the description and nature of such arrangements, including performance-, cancellation-, termination-, or refund-type provisions. Descriptions of revenue recognition policies. This may include: a description of revenue recognition policies even if no alternative methods exist, the policy for each type of sales transactions as well as how each type is valued, the policy when equipment is sold on an installed basis, changes in estimated sales returns, and the policy for arrangements that contain a performance-based incentive fee. Revenue Recognition Policy Revenue Recognition Description of the company's accounting policy for selling, general and administrative expenses Selling, General and Administrative Expenses Policy Selling, General and Administrative Expenses The classification of shipping and handling costs in the income statement. If these costs are not included in cost of sales, a company may disclose both the amounts of such costs and the line items on the income statement that include them. Shipping and Handling Cost Policy Shipping and Handling Cost Description of accounting policies related to the statement of cash flows. Statement of Cash Flows Policy Statement of Cash Flows The method used – either the intrinsic value method or the fair value method – to account for stock-based compensation in each period presented. For an entity that adopts the fair value recognition provisions of FAS 123, for all financial statements in which the period of adoption is presented, a description of the method of reporting the change in accounting principle. The accounting policy for the method of recognizing compensation cost for fixed awards with pro rata vesting (i.e., straight-line or the accelerated expense attribution method under FASB Interpretation No. 28, “Accounting for Stock Appreciation Rights and Other Variable Stock Option Award Plans”). Stock Based Compensation Policy Stock Based Compensation Explain that the preparation of financial statements in conformity with GAAP requires the extensive use of management estimates. Disclose information concerning estimates used in the carrying amounts of assets or liabilities, or of gain or loss contingencies, if both of the criteria are met: (a) Known information available prior to issuance of the financial statements indicates it is reasonably possible that the estimate will change in the near term (less than 1 year from the date of issuance) due to one or more conforming events, and (b) The effect will be material to the financial statements. Use of Estimates Policy Use of Estimates Aggregate amount to be collected by the reporting entity that will be due on account (Accounts Receivable) or on written promise to pay (Notes Receivable), net of any allowance for uncollectible amounts. Note: This element serves as a category heading only. No data may be tagged to this element. Accounts and Notes Receivable, Net Accounts and Notes Receivable Aggregate amount to be collected by the reporting entity that will be due on account (Accounts Receivable) or on written promise to pay (Notes Receivable), net of any allowance for uncollectible amounts. Accounts and Notes Receivable, Net Accounts and Notes Receivable Accounts and Notes Receivable, Net - Total Obligations arising from transactions conducted on open account due within one year or one operating cycle. Note: This element serves as a category heading only. No data may be tagged to this element. Accounts Payable Accounts Payable Aggregate amount for obligations owed (to suppliers, service providers etc.) on open account (Accounts Payable) and expenses already incurred but not yet paid by the end of an accounting period (Accrued Expenses). Note: This element serves as a category heading only. No data may be tagged to this element. Accounts Payable and Accrued Expenses Accounts Payable and Accrued Expenses Listing of the significant components and amounts of accounts payable and accrued expenses. Accounts Payable and Accrued Expenses Note Accounts Payable and Accrued Expenses Note Amounts due to third parties for goods or services received. Amounts have usually been invoiced (accounts payable). Expenses incurred at the end of the reporting period but not yet paid (accrued expenses). Amounts included in this balance individually represent less than 5% of total liabilities. Accounts Payable and Accrued Expenses Accounts Payable and Accrued Expenses Accounts Payable and Accrued Expenses - Total Amounts due to third parties for goods or services received. Amounts have usually been invoiced. Accounts Payable Accounts Payable Accounts Payable - Total Aggregate amount for all obligations owed to parties associated with the reporting entity (where one party can exercise ownership control or significant influence over another). Accounts Payable - Related Parties Related Parties Current receivables arising from transactions with parties associated with the reporting entity which are usually due within 1 year (or one business cycle). Accounts Receivable - Related Parties Accounts Receivable - Related Party Receivables arising from the sale of goods and services provided in the normal course of business which are usually due within 1 year (or one business cycle). Accounts Receivable Trade, Gross Accounts Receivable Trade Amount to be collected by the reporting entity net of any allowance for uncollectible amounts arising from the credit transactions during the entity's normal course of business. Note: This element serves as a category heading only. No data may be tagged to this element. Accounts Receivable Trade, Net Accounts Receivable Trade, Net Total amount of accounts receivable, less allowances. Accounts Receivable Trade, Net Accounts Receivable Trade, Net Accounts Receivable Trade, Net - Total Incurred but unpaid obligation of advertising costs due to third parties. Accrued Advertising Accrued Advertising Unpaid obligations of employee bonuses. Accrued Bonuses Accrued Bonuses Expenses already incurred but not yet paid at the end of an accounting period. Note: This element serves as a category heading only. No data may be tagged to this element. Accrued Expenses Accrued Expenses Expenses incurred at the end of the reporting period but not yet paid. Accrued Expenses Accrued Expenses Accrued Expenses - Total Income earned during the fiscal period but not received during that period. Accrued Income Accrued Income Incurred but unpaid obligation of insurance costs due to third parties. Accrued Insurance Accrued Insurance A receivable where interest has been earned but not paid since the last due date. Accrued Interest Accrued Interest Incurred but unpaid obligation of royalties due to third parties. Accrued Royalties Accrued Royalties Unpaid obligation of all taxes, known and estimated. Accrued Taxes Accrued Taxes Unpaid obligation for unused vacation owed to employees. Accrued Vacation Accrued Vacation The cumulative amount of amortization that has been recognized in the income statement related to capital leased assets. Accumulated Amortization - Capital Leased Assets Accumulated Amortization - Capital Leased Assets The cumulative amount of amortization, generally shown as a deduction from the recorded amount of finite-life intangible assets. Accumulated Amortization - Intangible Assets - Finite-Lived Accumulated Amortization - Intangible Assets The cumulative amount of regular periodic expensing of intangible assets and certain deferred expenses. Accumulated Amortization Accumulated Amortization Accumulated Amortization - Total Amount of amortization listed by asset types. Note: This element serves as a category heading only. No data may be tagged to this element. Accumulated Amortization by Type Accumulated Amortization Cumulative amount for other comprehensive income other than net income (loss); including foreign currency translation adjustment, unrealized gains (losses) on securities adjusted for any reclassified realized gains (losses), and minimum pension liability. The cumulative amount of above items should be reported under owner's equity section of balance sheet or in the financial statement's footnotes Note: This element serves as a category heading only. No data may be tagged to this element. Other Accumulated Comprehensive Income Other Accumulated Comprehensive Income The net change in the cumulative amount for comprehensive income other than net income (loss) during an accounting period; including net changes in foreign currency translation adjustment, in unrealized holding gains (losses) on securities adjusted for any reclassified realized gains (losses), and in minimum pension liability. Increase/(Decrease) in Accumulated Comprehensive Income Increase/(Decrease) in Accumulated Comprehensive Income Increase/(Decrease) in Accumulated Comprehensive Income - Total Other accumulated comprehensive income. Other Accumulated Comprehensive Income - Ending Balance Other Accumulated Comprehensive Income - Beginning Balance Other Accumulated Comprehensive Income Other Accumulated Comprehensive Income Other Accumulated Comprehensive Income - Total Changes in the Other Accumulated Comprehensive Income during an accounting period. Note: This element serves as a category heading only. No data may be tagged to this element. Other Accumulated Comprehensive Income - Increase/(Decrease) Other Accumulated Comprehensive Income The cumulative amount of depreciation and amortization that has been recognized in the income statement, generally shown as a deduction from the historical cost of fixed assets. Accumulated Depreciation and Amortization Accumulated Depreciation and Amortization Accumulated Depreciation and Amortization - Total The cumulative amount of depreciation that has been recognized in the income statement, generally shown as a deduction from the historical cost of fixed assets. Accumulated Depreciation - Property, Plant and Equipment Accumulated Depreciation The cash paid to acquire businesses during the period, net of the cash acquired from the purchased businesses. Acquisition of Businesses, Net of Cash Acquired Acquisition of Businesses, Net of Cash Acquired The aggregate amount of cash paid/(received) for business activities acquired/(disposed), net of any cash received/(given). Note: This element serves as a category heading only. No data may be tagged to this element. Acquisition/(Divestiture) of Business Activities, Net Acquisition/(Divestiture) of Business Activities, Net Acquisition and Divestiture of Business Activities, Net Acquisition/(Divestiture) of Business Activities, Net Acquisition/(Divestiture) of Business Activities, Net Acquisition/(Divestiture) of Business Activities, Net - Total The cumulative net losses recognized as an additional pension liability not yet recognized as a net periodic pension cost, net of tax effects. Additional Minimum Pension Liability, Net of Tax Effect Minimum Pension Liability The net change in the total additional paid-in capital during an accounting period; may resulted from stock issuance/retirement, treasury stock transaction, exercise of stock options, etc. Note: This element serves as a category heading only. No data may be tagged to this element. Increase/(Decrease) in Additional Paid in Capital Increase/(Decrease) in Additional Paid in Capital The net change in the total additional paid-in capital during an accounting period; may resulted from stock issuance/retirement, treasury stock transaction, exercise of stock options, etc. Increase/(Decrease) in Additional Paid in Capital Increase/(Decrease) in Additional Paid in Capital Increase/(Decrease) in Additional Paid in Capital - Total Amounts received at issuance in excess of the par or stated value of capital stock and amounts received from other transactions involving the entity's stock or stockholders. Represents both common and preferred stock. Additional Paid in Capital - Ending Balance Additional Paid in Capital - Beginning Balance Additional Paid in Capital Additional Paid in Capital Adjustments to convert Net Income to net cash flows from operating activities. Note: This element serves as a category heading only. No data may be tagged to this element. Adjustments to Reconcile Net Income/(Loss) to Net Cash Provided By/(Used In) Operations Adjustments to Reconcile Net Income/(Loss) to Net Cash Provided By/(Used In) Operations This represents the adjustments to the period's net income (loss) to remove (a) the effects of all deferrals of past operating cash receipts and payments, such as changes during the period in inventory, deferred income, and the like, and all accruals of expected future operating cash receipts and payments, such as changes during the period in receivables and payables, and (b) the effects of all items whose cash effects are investing or financing cash flows, such as depreciation, amortization of goodwill, and gains or losses on sales of property, plant, and equipment and discontinued operations (which relate to investing activities), and gains or losses on extinguishment of debt (which is a financing activity). Adjustments to Reconcile Net Income/(Loss) to Net Cash Provided By/(Used In) Operations - Increase/(Decrease) Adjustments to Reconcile Net Income (Loss) to Net Cash Provided By (Used In) Operations Adjustments to Reconcile Net Income/(Loss) to Net Cash Provided By/(Used In) Operations - Increase/(Decrease) - Total Amount of advertising expense for each period presented Advertising Costs - Advertising Expense Advertising Expense Companies engaged in advertising barter transactions should disclose the amount of revenue and expense recognized from advertising barter transactions for each income statement period presented, and If the fair value of revenue and expense from advertising barter transactions is not determinable within the limits of EITF 99-17, disclose information regarding the volume and type of advertising surrendered and received (such as the number of equivalent pages, the number of minutes, or the overall percentage of advertising volume) for each income statement period presented. Barter Advertising Transactions Barter Advertising Transactions Advertising costs disclosure often include the accounting policy selected from the two alternatives allowed (i.e., expense advertising costs as incurred or expense advertising costs upon first showing), for advertising expenditures that are not direct-response advertising. Disclose the total advertising expense for each period an income statement is presented, the total amount of advertising costs reported as assets in each balance sheet presented, and a separate disclosure of any write-downs of advertising costs to net realizable value. For companies reporting direct-response advertising as an asset, disclosure includes a description of the asset, the accounting policy being followed, and the period such costs are being amortized. Advertising Costs Note Advertising Costs The costs incurred to attract public attention to reporting entity's business and/or products during an accounting period; such costs should be expensed when incurred or when the advertisement shows up for the first time; however, if qualifies as "direct-response" advertising, the costs should be capitalized as intangible asset which subjects to amortization Advertising Advertising Aggregate amount of warrants and rights outstanding Aggregate Warrant and Rights Outstanding Aggregate Warrant and Rights Outstanding Estimate of uncollectible trade A/R that reduces the gross receivable to the amount expected to be collected. Allowance for Doubtful Accounts Allowance for Doubtful Accounts The aggregate amount of periodic write-downs of recorded intangible assets and certain deferred expenses recognized during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element. Amortization Amortization The amount of expense charged against earnings by a company to write off acquisition costs. Amortization - Acquisition Costs Amortization - Acquisition Costs The amount of expense charged against earnings by a company to write off the cost of an intangible possession. Amortization Amortization Amortization - Total The amount of expense charged against earnings by a company to write off the cost of intangible possessions. Amortization - Intangibles (Nonproductive) Amortization - Intangibles (Nonproductive) The current receivables (due within one year or one operating cycle) to be collected from an entity that is controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership Amounts Due From Affiliates - Current Due from Affiliates The non-current receivables (due beyond one year or one operating cycle) to be collected from an entity that is controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership Amounts Due From Affiliates - Noncurrent Due from Affiliates - Noncurrent The current receivables (due within one year or one operating cycle) to be collected from related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts) Amounts Due From Other Related Parties - Current Other Related Parties The aggregate amount for non-current receivables (due beyond one year or one operating cycle) to be collected from related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts) Amounts Due From Other Related Parties - Noncurrent Due from Other Related Parties Liabilities owed to an affiliated company, example (which is an entity holding less than a majority of the common stock of another related company or if both companies are subsidiaries of a third company.. Also includes Liabilities of Parent to Sub. Amounts Due To Affiliates - Current Amounts Due to Affiliates The non-current obligation (due beyond one year or one operating cycle) owed to an entity that is controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership Amounts Due To Affiliates - Noncurrent Due to Affiliates The aggregate amount for current obligations (due within one year or one operating cycle) owed to related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts) Amounts Due To Other Related Parties - Current Due to Other Related Parties The aggregate amount for non-current obligations (due beyond one year or one operating cycle) owed to related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts) Amounts Due To Other Related Parties - Noncurrent Due to Other Related Parties The aggregate amount for current obligations (due within one year or one operating cycle) owed to related parties where one party can exercise control or significant influence over another party Note: This element serves as a category heading only. No data may be tagged to this element. Amounts Due To Related Parties - Current Amounts Due to Related Parties Liabilities owed to a related party not associated with a long-term obligation, which is when one entity has control or significant influence over another company. Amounts Due To Related Parties - Current Amounts Due to Related Parties Amounts Due To Related Parties - Current - Total The aggregate amount for noncurrent obligations (due beyond one year or one operating cycle) owed to related parties where one party can exercise control or significant influence over another party Note: This element serves as a category heading only. No data may be tagged to this element. Amounts Due To Related Parties - Noncurrent Amounts Due to Related Parties The aggregate amount for noncurrent obligations (due beyond one year or one operating cycle) owed to related parties where one party can exercise control or significant influence over another party Amounts Due To Related Parties - Noncurrent Due to Related Parties Amounts Due To Related Parties - Noncurrent - Total Amounts Receivable - Officers/Directors for Loans The aggregate long-lived assets write-downs recognized during an accounting period due to impairment in value as revealed in required management evaluation; the non-recoverable carrying value of such assets should then be reduced to their lower fair value or fair value minus selling costs in case of assets to be disposed of by sale Note: This element serves as a category heading only. No data may be tagged to this element. Asset Impairment Charges Asset Impairment Charges An impairment loss measured as the amount by which the carrying amount of the asset exceeds the fair value of the asset. Asset Impairment Charges Asset Impairment Charge Asset Impairment Charge - Total required note disclosures related to assets of the reporting entity, may include asset classification/valuation policies, significant changes, etc. Note: This element serves as a category heading only. No data may be tagged to this element. Asset Related Notes Asset Related Notes The legal obligations to perform activities related to the retirement of long-lived . Asset Retirement Obligation Asset Retirement Obligation The aggregate amount for all the resources that can provide the reporting entity with future benefits; it can be further divided into current assets and non-current assets based on the expected lengths of individual items' useful life Note: This element serves as a category heading only. No data may be tagged to this element. Assets Assets The aggregate net value (measured at the lower of net carrying value or fair value) for all current assets (assets with expected useful life shorter than one year or one operating cycle, whichever is longer) held by a business component to be sold or has been disposed of through sale at the financial statement date Assets of Discontinued Operations - Current Assets of Discontinued Operations Assets of Discontinued Operations - Current and Noncurrent Assets of Discontinued Operations Assets of Discontinued Operations - Noncurrent Assets of Discontinued Operations - Noncurrent Probable future economic benefit obtained or controlled by an entity. Assets Assets Assets - Total Long lived assets that are held-for-sale and anticipated to be sold in the near future (less than 12 months). Assets Held-for-Sale - Current Assets Held-for-Sale Long lived assets held-for-sale. Assets Held-for-Sale Assets Held-for-Sale Assets Held-for-Sale - Total Long lived assets held-for-sale. Assets Held-for-Sale - Noncurrent Assets Held-for-Sale Assets: Probable future economic benefit obtained or controlled by an entity; Liabilities: Probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future; Equity: Ownership interest of the stockholders in the net assets of the entity. Statement of Financial Position Assets, Liabilities and Equity Checks written in excess of existing cash balances. Overdrafts generally have a very short time frame for correction/repayment and are therefore more similar to short-term bank financing than trade financing. Bank Overdrafts Bank Overdrafts Presentation of the Basic EPS on face of and/or in the footnotes to the financial statements; including basic EPS of income from continuous operation and basic EPS of other net income components (e.g. discontinued operation, extraordinary item) based on the reporting entity's specific circumstances; reconciliation between basic EPS and diluted EPS is also required if with complex capital structure Note: This element serves as a category heading only. No data may be tagged to this element. Basic Earnings Per Share Details Basic Earnings Per Share Basic earnings (net income) per Outstanding Share. Basic Earnings Per Share Basic Earnings Per Share Advance payments received from a customer prior to any costs being incurred in manufacturing a product to a customer's specification. Billings in Excess of Cost Billings in Excess of Cost Structures used in the conduct of business. Including office, production, storage, building improvements and distribution facilities. Buildings Buildings Description of assets held-for-sale that was purchased during the acquisition of a company Business Acquisitions - Acquired Assets Held-for-Sale Acquired Assets Held-for-Sale The name and a brief description of the acquired company and, if applicable, the percentage of voting equity interests acquired. The nature and amount of any material, nonrecurring items included in the reported pro forma results of operations. Business Acquisitions - Acquired Company Information Acquired Company Information Amount of adjustments to the purchase price. Business Acquisitions - Adjustment to Purchase Price Adjustment to Purchase Price The amount of assigned in total to intangible assets that are amortizable Business Acquisitions - Amount of Amortizable Intangible Assets Amortizable Intangible Assets The value assigned to the shares issued for the purchase of a company. Business Acquisitions - Amount Assigned to Shares Amount Assigned to Shares Business Acquisitions - Amount Deductible for Income Taxes The amount of liabilities assumed in the purchase price in the acquisition of a company. Business Acquisitions - Amount of Liabilities Assumed in Purchase Price Liabilities Assumed in Purchase Price The amount of assigned in total to intangible assets that are not amortized Business Acquisitions - Amount of Nonamortizable Intangible Assets NonAmortizable Intangible Assets A condensed balance sheet disclosing the amount assigned to each major asset and liability caption of the acquired company at the acquisition date. Business Acquisitions - Amounts Assigned to Acquired Company Balance Sheet Acquired Company Balance Sheet The cost to acquire the company Business Acquisitions - Cost of Acquired Company Cost of Acquired Company Consideration that is issued or issuable at end of contingency period or that is held in escrow. Disclosure applicable when a company acquires or combines with another company. Example disclosures include: 1) name and description of acquired company, 2) reasons of acquisitions, including factors contributing to purchase price that results in goodwill, 3) period for which results of operations of acquired company are included in the income statement, 4) cost of the acquired company, 5) number of shares of equity interest issued or issuable and amounts assigned thereto, 6) contingent payments, options, or commitments and their proposed accounting treatment, 7) purchased R&D assets and amount written off, 8) material adjustments in subsequent periods, 9) (for SEC) nature of any contingencies that might affect the ultimate allocation of the purchase price, 10) (for SEC) the information that it has arranged to obtain before the allocation can be finalized, and 11) (for SEC) the terms of the contingent consideration and the potential impact on future earnings. For acquired intangible assets, disclose amount assigned by major class, including goodwill. For those to be amortized, disclose the weighted average amortization period. Also disclose the pro forma results of operations for the current period and the period immediately preceding as though combined at beginning of period, and (pro forma not required for nonpublic companies). If any of the purchase price is allocated to net assets held for sale that were identified at the acquisition date and are expected to be sold within one year of the acquisition date, disclose: (a) a description of the operations held for sale, (b) a description of the method used to assign amounts to the assets held for sale, (c) the expected disposal date, (d) the method used to account for the assets held for sale, (e) the amount of profit or loss of the operation during the period that is excluded from the consolidated income statement together with a schedule reconciling that amount to the earnings received or losses funded by the parent that have been accounted for as an adjustment to the carrying amount of the assets, and (f) the gain or loss on the ultimate disposition of the assets that has been accounted for as an adjustment of the original purchase price allocation. If a decision not to sell a line of business or a portion is made, disclose: (a) the reason not to sell, and (b) an explanation of the adjustment to the carrying amount of the operations held for sale that will be allocated to the current fair values of its identifiable assets and liabilities. Business Acquisitions Business Acquisitions The total amount of goodwill created from the acquisition of a company Business Acquisitions - Goodwill from Newly Acquired Company Goodwill from Newly Acquired Company Business Acquisitions - Individually Immaterial Business Combinations Description of the accounting methods followed in determining the basis used by the acquiring entity to value its interest in the acquired entity and the rationale. Business Acquisitions - Method to Determine Value of Acquired Company Method to Determine Value of Acquired Company Financial statement footnote that explains the details of business acquisitions planned/initiated/completed during an accounting period, including background, timing, allocation of acquisition costs, etc. Business Acquisitions Note Business Acquisitions The number of shares that were issued or are issuable for the acquisition of a company Business Acquisitions - Shares Issued or Issuable Number of Shares Issued or Issuable Business Acquisitions - Preliminary The pro forma results of operations for the current period as though the business combination or combinations had been completed at the beginning of the period Business Acquisitions - Pro Forma Results for Current Period with Newly Acquired Company Pro Forma Results for Current Period with Newly Acquired Company The pro forma results of operations for the immediately preceding comparable prior period as though the business combination or combinations had been completed at the beginning of that period if comparative financial statements are presented. Business Acquisitions - Pro Forma Results for Immediately Preceding Period with Newly Acquired Company Pro Forma Results for Immediately Preceding Period with Newly Acquired Company Business Acquisitions - Residual Value Business Exit Costs Business Exit Costs Business Exit Costs Business Segments - Expenditures for Long Lived Assets Business Segments - Investment in Equity Method Investees Listing of the transaction revenues from major customers if aggregate revenues brought by single customer (several entities under same control group qualifies) accounted for 10% or more of entity's total revenues; required disclosure includes revenue amount for each such customer and reporting segments' identities but not customers' identities. Business Segments - Listing of Revenues (10% or more of Consolidated) from a Single Customer Revenues (10% or more) from a Single Customer Information about other business activities and operating segments that are not reportable shall be combined and disclosed in an “all other” category separate from other reconciling items. The sources of the revenue included in the “all other” category should be described. Disclose types of products and services from which each reportable segment derives its revenues. Provide an explanation of the measurements of segment profit or loss and segment assets for each reportable segment. At a minimum, disclose the following: 1) The basis of accounting for any transactions between reportable segments. 2) The nature of any differences between the measurements of the reportable segments' profits or losses and the enterprise's consolidated income before income taxes, extraordinary items, discontinued operations, and the cumulative effect of changes in accounting principles (if not apparent from the reconciliations described below). 3) The nature of any changes from prior periods in the measurement methods used to determine reported segment profit or loss and the effect, if any, of those changes on the measure of segment profit or loss. 4) The nature and effect of any asymmetrical allocations to segments. For example, an enterprise might allocate depreciation expense to a segment without allocating the related depreciable assets to that segment. If an enterprise changes the structure of its internal organization in a manner that causes the composition of the reportable segments to change, the corresponding information for earlier periods, including interim periods, should be restated unless it is impracticable to do so. Following a change in the composition of its reportable segments, disclose whether the corresponding items of segment information for earlier periods have been restated. Companies often disclose the reportable segments of their business and how they determined the segments (e.g. by products and services, geography, regulatory environments, etc). For each segment, specific amounts of items are often reported, such as revenue by product/service and external customers, profit or loss, total assets, interest revenue and expense, depreciation and amortization expense, income tax expense, and expenditures on long lived assets. Explanations are often included on differences between each segment, such as 1) certain measurements of segment profit or loss (e.g. income before taxes, extraordinary items, discontinued operations, change in accounting principle) and assets and 2) changes in methods and measurements from prior year, between segment and consolidated assets. Reconciliation is also provided between the total of the segment items disclosed (e.g. revenue, assets, etc) to the consolidated entity. If not disclosed as part of operating segment information, disclose: (a) total revenues from external customers for each product and service, (b) geographic information about revenues from external customers and long-lived assets, and if this is impracticable, that fact shall be disclosed. If revenues from a single external customer are 10 percent or more of total revenues, disclose the total amount of revenues from each such customer and the identity of the segment or segments reporting the revenues. Business Segments Note Business Segments Net proceeds/purchases of property, plant and equipment and other productive assets. Capital Additions Capital Additions Capitalized construction costs at the end of an accounting period, including material, labor, engineering fee, etc. Capital Construction Fund Capital Construction Fund If interest cost has been capitalized during the period, disclose the total amount of interest cost incurred. Capitalized Interest Capitalized Interest Tangible assets financed by a capital lease agreement. Capital Leased Assets Capital Leased Assets Obligation related to a capital lease, the portion which is due in one year or less in the future. Capital Lease Obligations - Current Capital Lease Obligations Obligation related to a capital lease, the portion which is due greater than one year (operating cycle) in the future. Capital Lease Obligations - Long-Term Capital Lease Obligations Obligation related to a capital lease. Capital Lease Obligations - Short-Term and Long-Term Capital Lease Obligations The most liquid category of current assets, including money on hand, in bank, and very short-term investment (with maturity of 90 days or less) that is ready to be converted to cash with known amount (e.g. 3-month T-bill or money market funds) Note: This element serves as a category heading only. No data may be tagged to this element. Cash and Cash Equivalents Cash and Cash Equivalents Cash and short-term, highly liquid investments that are readily convertible to known amounts of cash and are so near their maturity that they present negligible risk of changes in value due to changes in interest rates - usually with an original maturity less than 90 days, This includes restricted cash, treasury bills, commercial paper and money market funds and other operating cash balances. Cash and Cash Equivalents - Ending Balance Cash and Cash Equivalents - Beginning Balance Cash and Cash Equivalents Cash and Cash Equivalents Cash and Cash Equivalents - Total The aggregate amount for money on hand, in bank, very short-term investment that is ready to be converted to cash in known amount (with maturity of 90 days or less, e.g. 3-month T-bill) and short-term investment (with maturity of 1 year or less) Note: This element serves as a category heading only. No data may be tagged to this element. Cash, Cash Equivalents and Short-Term Investments Cash, Cash Equivalents and Short-Term Investments Cash and short-term investments with an original maturity less than one year, including restricted cash. Cash, Cash Equivalents and Short-Term Investments Cash, Cash Equivalents and Short-Term Investments Cash, Cash Equivalents and Short-Term Investments - Total Amount per share cash dividend declared and/or paid by an entity to common shareholders. Cash Dividend - Common Stock - Amount Per Share Cash Dividend - Common Stock - Amount Per Share Cash dividend declared and/or paid by an entity to common shareholders. Cash Dividend - Common Stock Cash Dividend - Common Stock Amount per share cash dividend declared and/or paid by an entity to preferred shareholders. Cash Dividend - Preferred Stock - Amount Per Share Cash Dividend - Preferred Stock - Amount Per Share Cash dividend declared and/or paid by an entity to preferred shareholders. Cash Dividend - Preferred Stock Cash Dividend - Preferred Stock Short term investments, excluding items classified as marketable securities, with an original maturity less than 90 days. The risk of significant changes in value due to interest of credit risk is minimal, excluding restricted cash. Cash Equivalents Cash Equivalents Note disclosures required in addition to statement of cash flows; include reporting entity's policy about cash equivalents, schedule for noncash investing & financing transactions, reconciliation between net income and net cash from operating activities if used direct method to prepare statement of cash flows, etc. Note: This element serves as a category heading only. No data may be tagged to this element. Cash Flow Notes Cash Flow Notes Cash Inflows/(Outflows) - Derivative Instruments Disclose cash that is pledged or subject to withdrawal restrictions. The details of the restrictions may be described. If compensating balance arrangements exist, but do not legally restrict cash amounts, disclose the terms of the arrangements and the amounts involved and the amount of compensating balances and the terms of the underlying agreements maintained to assure future credit availability. Cash Note Cash Operating cash payment category computed separately to prepare statement of cash flows under direct method, reflecting the total amount paid to employees and suppliers in cash rather than on account during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element. Cash Paid to Employees and Suppliers Cash Paid to Employees and Suppliers Cash payments to other suppliers and employees for other goods and services. Cash Paid to Employees and Suppliers Cash Paid to Employees and Suppliers Cash Paid to Employees and Suppliers - Total Amount of cash payments on restructuring charges Cash Payments for Restructuring Cash Payments for Restructuring Cash receipts in the period resulting from the sale of goods and services. Cash Sales Revenue Received Cash Sales Revenue Received Cash surrender value of life insurance on company officers. Cash Surrender Value of Life Insurance Cash Surrender Value of Life Insurance If the indirect method is used, amounts of interest paid (net of amounts capitalized) during the period shall be provided in related disclosures. Cash Interest Expense Cash Interest Expense The net change in aggregate amount for reporting entity's obligations owed (to suppliers, service providers etc.) on open account (Accounts Payable) and expenses already incurred but not yet paid by the end of an accounting period (Accrued Expenses) during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element. Increase/(Decrease) in Accounts Payable and Accrued Expenses Increase/(Decrease) in Accounts Payable and Accrued Expenses The net change in the beginning and end of period Accounts Payable and Accrued Expenses balances. Increase/(Decrease) in Accounts Payable and Accrued Expenses Increase/(Decrease) in Accounts Payable and Accrued Expenses Increase/(Decrease) in Accounts Payable and Accrued Expenses - Total The tax effect of the change in cumulative amount of all the Comprehensive Income accounts. Increase/(Decrease) in Accumulated Comprehensive Income, Tax Effect Accumulated Comprehensive Income, Tax Effect The change the accumulated net losses recognized as an additional pension liability not yet recognized as a net periodic pension cost, net of tax effects. Increase/(Decrease) in Additional Minimum Pension Liability, Net of Tax Effect Minimum Pension Liability The tax effect of the change the accumulated net losses recognized as an additional pension liability not yet recognized as a net periodic pension cost. Increase/(Decrease) in Additional Minimum Pension Liability, Tax Effect Additional Minimum Pension Liability, Tax Effect The net change in the beginning and end of period Bank Overdraft balances. Increase/(Decrease) in Bank Overdrafts, Net Bank Overdrafts, Net The change in accumulated balance sheet adjustment for converting foreign investments into the company's own currency on a particular day. The difference between the investment value in the foreign currency and the investment value in the company's own currency at a particular point in time. Also used for investments in subsidiaries which are of a different currency. Net of tax effect Increase/(Decrease) in Cumulative Translation Adjustment, Net of Tax Effect Cumulative Translation Adjustment Tax effect of the change in accumulated balance sheet adjustment for converting foreign investments into the company's own currency on a particular day. The difference between the investment value in the foreign currency and the investment value in the company's own currency at a particular point in time. Also used for investments in subsidiaries which are of a different currency. Increase/(Decrease) in Cumulative Translation Adjustment, Tax Effect Cumulative Translation Adjustment, Tax Effect The net change in total assets used for operating activities (e.g. manufacturing/purchasing goods for sale, providing services…) during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element. Increase/(Decrease) in Current Assets Current Assets Changes In Assets Increase/(Decrease) in Current Assets Current Assets Increase/(Decrease) in Current Assets - Total The net change in total obligations arisen from operating activities (e.g. manufacturing/purchasing goods for sale, providing services…) during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element. Increase/(Decrease) in Current Liabilities Current Liabilities Changes in Liabilities Increase/(Decrease) in Current Liabilities Current Liabilities Increase/(Decrease) in Current Liabilities - Total The change in accumulated gains and losses from hedges that meet hedge criteria are generally recognized in current income when gains and losses on the hedged item are reported in current income. Net of tax effect. Increase/(Decrease) in Deferred Hedging Gain/(Loss), Net of Tax Effect Deferred Hedging Gain/Loss Tax effect of the change in accumulated gains and losses from hedges that meet hedge criteria are generally recognized in current income when gains and losses on the hedged item are reported in current income. Increase/(Decrease) in Deferred Hedging Gain/(Loss), Tax Effect Deferred Hedging Gain/Loss, Tax Effect The net change in the beginning and end of period Employee Related Liabilities balances. Increase/(Decrease) in Employee Related Liabilities Employee Related Liabilities The net change in total estimated obligations recorded for probable future loss attributable to environmental contamination issues during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element. Increase/(Decrease) in Environmental Liabilities Environmental Liabilities The net change in total estimated obligations recorded for probable future loss attributable to environmental contamination issues during an accounting period Increase/(Decrease) in Environmental Liabilities Change in Environmental Liabilities The net change in the beginning and end of period Income Taxes Payable balances. Increase/(Decrease) in Income Taxes Payable Income Taxes Payable The net change in the beginning and end of period Interest Payable balance. Increase/(Decrease) in Interest Payable, Net Interest Payable, Net The net change in the beginning and end of period Inventories balances. Increase/(Decrease) in Inventories Inventories The net change in reporting entity's working capital (current assets minus current liabilities) during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element. Increase/(Decrease) in Working Capital Working Capital The description and net change of each operating assets and liabilities from the beginning to the end of the period. Increase/(Decrease) in Working Capital Change in Working Capital Increase/(Decrease) in Working Capital - Total The change in cumulative amount of all the Other Comprehensive Income accounts not otherwise defined, net of tax effects. Increase/(Decrease) in Other Accumulated Comprehensive Income, Net of Tax Effect Other Accumulated Comprehensive Income Tax effect of the change in cumulative amount of all the Other Comprehensive Income accounts not otherwise defined. Increase/(Decrease) in Other Accumulated Comprehensive Income, Tax Effect Other Accumulated Comprehensive Income, Tax Effect The net change in the beginning and end of period Other Current Assets balances. Increase/(Decrease) in Other Current Assets Other Current Assets The net change in the beginning and end of period Other Current Liabilities balances. Increase/(Decrease) in Other Current Liabilities Other Current Liabilities The net change in the beginning and end of period Prepaid Pension costs. Increase/(Decrease) in Prepaid Pension Costs Prepaid Pension Costs If, because of reclassifications or other reasons, changes have occurred in the manner of or the basis for presenting corresponding items in comparative financial statements, the changes should be explained. If it is impracticable to reclassify prior-period financial statements, as called for by certain consensuses of accounting pronouncements, disclosure should be made of the reasons why reclassification was not made and the effect of the reclassification on the current period. Changes in Presentation of Comparative Financial Statements Note Presentation of Comparative Financial Statements The net change in the beginning and end of period Receivables balances. Increase/(Decrease) in Receivables Receivables The net change in the beginning and end of period Accounts Payable balances. Increase/(Decrease) in Accounts Payable Accounts Payable The net change in obligations (arisen from credit transactions on account) owed to parties associated with the reporting entity (where one party can exercise ownership control or significant influence over another) during an accounting period Increase/(Decrease) in Accounts Payable - Related Parties Accounts Payable - Related Parties The net change in the beginning and end of period Accrued Expenses balances. Increase/(Decrease) in Accrued Expenses Accrued Expenses The net change in the cumulative amount for comprehensive income other than net income (loss) during an accounting period; including net changes in foreign currency translation adjustment, in unrealized holding gains (losses) on securities adjusted for any reclassified realized gains (losses), and in minimum pension liability. Note: This element serves as a category heading only. No data may be tagged to this element. Increase/(Decrease) in Other Accumulated Comprehensive Income Other Accumulated Comprehensive Income The net change in the total additional paid-in capital during an accounting period; may resulted from stock issuance/retirement, treasury stock transaction, exercise of stock options, etc. Note: This element serves as a category heading only. No data may be tagged to this element. Increase/(Decrease) in Additional Paid in Capital Additional Paid in Capital The net change in aggregate amount for current receivables (due within one year or one operating cycle) to be collected from related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts) Increase/(Decrease) in Amounts Due From Other Related Parties - Current Due from Other Related Parties The net change in current obligations (due within one year or one operating cycle) owed to an entity that is controlling, under the control of, or within the same control group as the reporting entity by means of direct or indirect ownership Increase/(Decrease) in Amounts Due To Affiliates - Current Due to Affiliates The net change in aggregate amount for current obligations (due within one year or one operating cycle) owed to related parties other than affiliates or officers/stockholders (e.g. owner's immediate families or employee pension trusts) Increase/(Decrease) in Amounts Due To Other Related Parties - Current Due to Other Related Parties The net change in aggregate amount for current obligations (due within one year or one operating cycle) owed to all related parties where one party can exercise control or significant influence over another party (including affiliates, owners/officers and their immediate families, pension trusts, etc.) Increase/(Decrease) in Amounts Due To Related Parties - Current Due to Related Parties Increase/(Decrease) in Amounts Due To Related Parties - Current - Total The net change in the aggregate value (including both legal value and additional paid-in value) of common stocks during an accounting period; may be resulted from new issuance, retirement, exercise of stock options, etc. Note: This element serves as a category heading only. No data may be tagged to this element. Increase/(Decrease) in Common Stock Common Stock Changes in Common Stock The net change in the aggregate share number of common stocks during an accounting period; may be resulted from new issuance, retirement, exercise of stock options, etc. Note: This element serves as a category heading only. No data may be tagged to this element. Increase/(Decrease) in Common Stock - Shares Number of Shares The net change in the aggregate legal value (par value, stated value or issuance value in case of non-par non-stated-value stock) of common stocks during an accounting period; may be resulted from new issuance, retirement, exercise of stock options, etc. Note: This element serves as a category heading only. No data may be tagged to this element. Increase/(Decrease) in Common Stock - Value (Excluding Additional Paid in Capital) Par Value The net change in the beginning and end of period Deposits balances. Increase/(Decrease) in Deposits Outstanding Deposits The net change in reporting entity's short-term borrowings (due within one year or one operating cycle) during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element. Increase/(Decrease) in Short-Term Borrowings Short-Term Borrowings The net change in reporting entity's short-term borrowings (due within one year or one operating cycle) during an accounting period Increase/(Decrease) in Short-Term Borrowings Short-Term Borrowings Increase/(Decrease) in Short-Term Borrowings - Total The net change in reporting entity's short-term investments (with expected holding periods shorter than one year or one operating cycle) during an accounting period; may include investments in trading debt/equity securities, hold-to-maturity debt securities and/or available-for-sale debt/equity securities Note: This element serves as a category heading only. No data may be tagged to this element. Increase/(Decrease) in Short-Term Investments, Net Short-Term Investments, Net The net amount received (paid) by the reporting entity through sale/maturities (acquisition) of short-term investments during an accounting period; it's a component of net cash flows from investing activities Proceeds/(Payments) on Short-Term Investments Short-Term Investments Proceeds/(Payments) on Short-Term Investments - Total The net change in the current portion (due within one year or one operating cycle) of notes (written promise to pay) payable to related parties where one party can exercise control or significant influence over another party (including affiliates, owners/officers and their immediate families, pension trusts, etc.) Increase/(Decrease) in Notes Payable - Related Parties - Current Notes Payable - Related Parties The net change in the aggregate value (including both legal value and additional paid-in value) of preferred stocks during an accounting period; may be resulted from new issuance, repurchase, conversion of convertible preferred stocks, etc. Note: This element serves as a category heading only. No data may be tagged to this element. Increase/(Decrease) in Preferred Stock Preferred Stock The net change in the aggregate share number of preferred stocks during an accounting period; may be resulted from new issuance, repurchase, conversion of convertible preferred stocks, etc. Note: This element serves as a category heading only. No data may be tagged to this element. Increase/(Decrease) in Preferred Stock - Shares Number of Shares The net change in the aggregate legal value of preferred stocks during an accounting period; may be resulted from new issuance, repurchase, conversion of convertible preferred stocks, etc. Note: This element serves as a category heading only. No data may be tagged to this element. Increase/(Decrease) in Preferred Stock - Value (Excluding Additional Paid in Capital) Par Value The net change in receivables arising from transactions with parties associated with the reporting entity. Increase/(Decrease) in Accounts Receivable - Related Parties Accounts Receivable - Related Parties The net change in the amounts owed by Related Parties as evidenced by a written promise to pay. Increase/(Decrease) in Notes Receivable - Related Parties - Current Notes Receivable - Notes Receivable The net change in aggregate amount for receivables (include both current & non-current portions) to be collected from related parties where one party can exercise control or significant influence over another party (including affiliates, owners/officers and their immediate families, pension trusts, etc.) Note: This element serves as a category heading only. No data may be tagged to this element. Increase/(Decrease) in Amounts Due from Related Parties Due from Related Parties The net change in amounts due from parties associated with the reporting entity. Increase/(Decrease) in Amounts Due From Related Parties - Current Due from Related Parties Increase/(Decrease) in Amounts Due From Related Parties - Current - Total The net change in Retained Earnings (the reporting entity's cumulative earnings net of dividends and other adjustments) during an accounting period; may be resulted from periodic net income (loss), dividends distribution, treasury stock transaction, error corrections, etc. Note: This element serves as a category heading only. No data may be tagged to this element. Increase/(Decrease) in Retained Earnings Retained Earnings The net change in stockholder's equity during an accounting period, may be resulted from net changes in contributed capital, retained earnings and accumulated other comprehensive income Note: This element serves as a category heading only. No data may be tagged to this element. Increase/(Decrease) in Total Stockholders' Equity Changes in Total Increase/(Decrease) in Total Stockholders' Equity - Total The net change in treasury stocks during an accounting period, include net changes in both value and shares, may be resulted from reacquisition, resale and/or retirement Note: This element serves as a category heading only. No data may be tagged to this element. Increase/(Decrease) in Treasury Stock Changes in Treasury Stock The net change in the aggregate share number of treasury stocks (common shares repurchased by the reporting entity) during an accounting period resulted from treasury stock reacquisition, resale, and/or retirement Note: This element serves as a category heading only. No data may be tagged to this element. Increase/(Decrease) in Treasury Stock - Shares Number of Shares The net change in the aggregate value of treasury stocks (common shares repurchased by the reporting entity) during an accounting period resulted from treasury stock reacquisition, resale, and/or retirement Note: This element serves as a category heading only. No data may be tagged to this element. Increase/(Decrease) in Treasury Stock - Value Value The change in accumulated unrealized holding gains and losses on securities available-for-sale, or that result from the transfer of a debt security being transferred from 'hold-to-maturity' category to 'avail-for-sale'. Increases or decreases in the fair value of securities available-for-sale that occur after such securities have been written down as impaired. Net of tax effect. Increase/(Decrease) in Unrealized Gain/(Loss) on Marketable Securities, Net of Reclassifications, Net of Tax Effect Unrealized Gain/Loss on Marketable Securities, Net of Reclassifications, Net of Tax Effect Tax effect of the change in accumulated unrealized holding gains and losses on securities available-for-sale, or that result from the transfer of a debt security being transferred from 'hold-to-maturity' category to 'avail-for-sale'. Increase/(Decrease) in Unrealized Gain/(Loss) on Marketable Securities, Net of Reclassifications, Tax Effect Unrealized Gain/Loss on Marketable Securities, Net of Reclassifications, Tax Effect Short-term unsecured obligations with maturities ranging from 2 to 270 days, issued by banks, corporations and other borrowers to investors. Commercial Paper Commercial Paper Description of any commitments to acquire property Commitments - Acquisition of Property Acquisition of Property Accrual for estimated losses from loss contingencies and commitments. Commitments and Contingencies Commitments and Contingencies Required note disclosure for significant commitments and possible future events (especially those associated with estimated losses, i.e., loss contingencies) Commitments and Contingencies Note Commitments and Contingencies Description of any significant commitments the company has entered into, such as purchase agreements and sales agreements, for the acquisition of investments, property, plant and equipment, or an obligation to reduce debt or restrict dividends. Commitments Commitments Description of any purchase agreements the entity has committed to. Commitments - Purchase Agreements Purchase Agreements Description of any sales agreements the entity has committed to. Commitments - Sales Agreements Sales Agreements Common Dividends Paid - Cash Common Dividends Paid - Cash Common Dividends Paid - Cash Common Dividends Paid - Stock Common Dividends Paid - Stock Common Dividends Paid - Stock Description of the Type or Class of Common Stock Common Stock - Description Common Stock Description Security representing an ownership interest in an entity. Common Stock Common Stock Net change in the total value for common stocks issued during an accounting period (i.e. include both legal value and additional paid-in capital) Note: This element serves as a category heading only. No data may be tagged to this element. Common Stock Issued Common Stock Issued Net change in the paid-in capital in excess of par/stated value related to common stocks issued during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element. Common Stock Issued - Additional Paid in Capital Additional Paid in Capital Net change in the paid-in capital in excess of par/stated value related to common stocks issued during an accounting period Common Stock Issued - Additional Paid in Capital Additional Paid in Capital Common Stock Issued - Additional Paid in Capital - Total Value of Employee Restricted Shares of common stock recorded above par value. Common Stock Issued - Employees' Restricted Shares - Additional Paid in Capital Employees' Restricted Shares - Additional Paid in Capital Issuance of employee stock that is tied to a contingency that must be met in order to keep the full value of the award. Common Stock Issued - Employees' Restricted Shares Employees' Restricted Shares Number of shares of Employee Restricted Shares issued. Common Stock Issued - Employees' Restricted Shares - Shares Employees' Restricted Shares - Number of Shares Par Value of Employee Restricted Shares of common stock. Common Stock Issued - Employees' Restricted Shares - Value (Excluding Additional Paid in Capital) Employees' Restricted Shares - Par Value The effects on Retained Earnings for employees' restricted common shares issued Common Stock Issued - Employees' Restricted Shares - Retained Earnings Employees' Restricted Shares - Retained Earnings Value of common stock issued as a result of employee stock purchase plan recorded above par value. Common Stock Issued - Employee Stock Purchase Plan - Additional Paid in Capital Employee Stock Purchase Plan - Additional Paid in Capital Total value of common stock issued by an entity as a result of employee stock purchase plan. Common Stock Issued - Employee Stock Purchase Plan Employee Stock Purchase Plan Number of shares of common stock issued as a result of employee stock purchase plan. Common Stock Issued - Employee Stock Purchase Plan - Shares Employee Stock Purchase Plan - Number of Shares Value of common stock issued as a result of employee stock purchase plan recorded at par value. Common Stock Issued - Employee Stock Purchase Plan - Value (Excluding Additional Paid in Capital) Employee Stock Purchase Plan - Par Value Effect on Retained Earnings of stock issued as a result of employee stock purchase plans. Common Stock Issued - Employee Stock Purchase Plan - Retained Earnings Employee Stock Purchase Plan - Retained Earnings Net change in the total value for common stocks issued during an accounting period (i.e. include both legal value and additional paid-in capital) Common Stock Issued Common Stock Issued Common Stock Issued - Total Value of common stock issued in an initial public offering recorded above par value. Common Stock Issued - Initial Public Offering - Additional Paid in Capital Initial Public Offering - Additional Paid in Capital Total value of common stock issued by an entity in an initial public offering. Common Stock Issued - Initial Public Offering Initial Public Offering Number of shares of common stock issued in an initial public offering. Common Stock Issued - Initial Public Offering - Shares Initial Public Offering - Number of Shares Value of common stock issued in an initial public offering recorded at par value. Common Stock Issued - Initial Public Offering - Value (Excluding Additional Paid in Capital) Initial Public Offering - Par Value Total number of common shares issued during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element. Common Stock Issued - Shares Number of Shares Total number of common shares issued during an accounting period Common Stock Issued - Shares Number of Shares Common Stock Issued - Shares - Total Net changes in legal value (par value, stated value or issuance value in case of non-par non-stated-value stock) for common stocks issued during an accounting period Note: This element serves as a category heading only. No data may be tagged to this element. Common Stock Issued - Value (Excluding Additional Paid in Capital) Common Stock Issued - Value (Excluding Additional Paid in Capital) Net changes in legal value (par value, stated value or issuance value in case of non-par non-stated-value stock) for common stocks issued during an accounting period Common Stock Issued - Value (Excluding Additional Paid in Capital) Par Value Common Stock Issued - Value (Excluding Additional Paid in Capital) - Total Value of common stock issued as a result of employee Profit Sharing Plans recorded above par value. Common Stock Issued - Profit Sharing Plan - Additional Paid in Capital Profit Sharing Plan - Additional Paid in Capital Common Stock Issued in association with employee profit sharing plans Common Stock Issued - Profit Sharing Plan Profit Sharing Plan Number of shares of common stock issued as a result of employee Profit Sharing Plans Common Stock Issued - Profit Sharing Plan - Shares Profit Sharing Plan - Number of Shares Value of common stock issued as a result of employee Profit Sharing Plans recorded at par value Common Stock Issued - Profit Sharing Plan - Value (Excluding Additional Paid in Capital) Profit Sharing Plan - Par Value Effect on Retained Earnings of common stock issued as a result of employee Profit Sharing Plans. Common Stock Issued - Profit Sharing Plan - Retained Earnings Profit Sharing Plan - Retained Earnings Effects on Retained Earnings of common stocks issued during an accounting period (e.g. distribution of stock dividends) Note: This element serves as a category heading only. No data may be tagged to this element. Common Stock Issued - Retained Earnings Retained Earnings Effects on Retained Earnings of common stocks issued during an accounting period (e.g. distribution of stock dividends) Common Stock Issued - Retained Earnings Retained Earnings Common Stock Issued - Retained Earnings - Total Total value of common stock issued by an entity as a result of stock splits. Common Stock Issued - Stock Splits Stock Splits Number of shares of common stock issued as a result of stock splits. Common Stock Issued - Stock Splits - Shares Stock Splits - Number of Shares Net change in the total number of common shares during an accounting period; such change may arise from new issuance, retirement, stock split, distribution of stock dividends, exercise of stock options, etc. Note: This element serves as a category heading only. No data may be tagged to this element. Common Stock - Shares - Increase/(Decrease) Number of Shares - Changes Net change in the total number of common shares during an accounting period; such change may arise from new issuance, retirement, stock split, distribution of stock dividends, exercise of stock options, etc. Common Stock - Shares - Increase/(Decrease) Number of Shares - Changes Common Stock - Shares - Increase/(Decrease) - Total Net changes in the aggregate legal value (par value, stated value or issuance value in case of non-par non-stated-value stock) for all common stocks during an accounting period due to new issuance, retirement, stock split, stock dividends, etc. Note: This element serves as a category heading only. No data may be tagged to this element. Common Stock Value (Excluding Additional Paid in Capital) - All Classes - Increase/(Decrease) Common Stock Value (Excluding Additional Paid in Capital) - Changes Net changes in the aggregate legal value (par value, stated value or issuance value in case of non-par non-stated-value stock) for all common stocks during an accounting period due to new issuance, retirement, stock split, stock dividends, etc. Common Stock Value (Excluding Additional Paid in Capital) - All Classes - Increase/(Decrease) Common Stock Value (Excluding Additional Paid in Capital) - Changes Common Stock Value (Excluding Additional Paid in Capital) - All Classes - Increase/(Decrease) - Total Face amount or stated value of capital stock and not the actual value it would receive on the open market per share. Common Stock - Par/Stated Value Per Share Common Stock, Par Value Per Share Value beyond par of common stock that has been purchased and retired by an entity. Common Stock Purchased and Retired - Additional Paid in Capital Additional Paid in Capital Total value of common stock that has been purchased and retired by an entity. Common Stock Purchased and Retired Common Stock Purchased and Retired Number of shares of common stock that has been purchased and retired by an entity. Common Stock Purchased and Retired - Shares Number of Shares Value of common stock that has been purchased and retired by an entity recorded at par value. Common Stock Purchased and Retired - Value (Excluding Additional Paid in Capital) Par Value Effect on retained earnings of common stock that has been purchased and retired by an entity Common Stock Purchased and Retired - Retained Earnings Retained Earnings Effect on number of shares of treasury stock by common stock that has been purchased and retired by an entity. Common Stock Purchased and Retired - Treasury Stock - Shares Treasury Stock - Number of Shares Effect on value of treasury stock by common stock that has been purchased and retired by an entity. Common Stock Purchased and Retired - Treasury Stock - Value Treasury Stock - Value The maximum number of shares permitted to be issued by an entity's charter and bylaws. Common Stock - Shares Authorized Shares Authorized Share of an entity, authorized in the corporate charter, which have been issued and are outstanding. These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Common Stock - Shares Issued Shares Issued Number of shares issued by an entity and held by shareholders - excludes shares held in treasury. Common Stock - Shares Outstanding Shares Outstanding Total number of common shares outstanding (i.e. excluding treasury shares reacquired) at the end of accounting period Common Stock Shares Outstanding - All Classes - Ending Balance Common Stock Shares Outstanding - All Classes - Beginning Balance Common Stock Shares Outstanding - All Classes Common Shares Outstanding Common Stock Shares Outstanding - All Classes - Total Amount of common stock allocated to existing shareholders of an entity to buy shares of a new issue of common stock before it is offered to the public. Common Stock - Share Subscriptions Share Subscriptions Net payments and proceeds received from all common stock transactions Common Stock Transactions, Net Common Stock Transactions, Net Treasury stock reissued as common stock. Common Stock Issued - Treasury Stock Reissued as Common Stock - Value Treasury Stock Reissued as Common Stock - Value Value of common stock outstanding. Value may be calculated differently depending on whether the stock is issued at par value, no par or stated value. Common Stock - Value (Excluding Additional Paid in Capital) Common Stock Aggregate legal value (par value, stated value or issuance value in case of non-par non-stated-value stock) for all common stocks from the reporting entity by the end of accounting period Common Stock Value (Excluding Additional Paid in Capital) - All Classes - Ending Balance Common Stock Value (Excluding Additional Paid in Capital) - All Classes - Beginning Balance Common Stock Value (Excluding Additional Paid in Capital) - All Classes Common Stock Value (Excluding Additional Paid in Capital) - Total Common Stock Value (Excluding Additional Paid in Capital) - All Classes - Total If an employer has a liability for compensated absences earned but does not accrue it because the amount cannot be reasonably estimated, that fact should be disclosed. Compensated Absences Note Compensated Absences Listing of the tax effects of items that give rise to temporary differences (between accounting book income under GAAP and taxable income under IRC code) and carryforwards; such tax effects are recognized as deferred tax assets (liabilities) if the underlying current-year-non-taxable items will decrease (increase) future taxable income under IRC code. Components of Deferred Tax Assets and Liabilities Deferred Tax Assets and Liabilities Listing of the revenue/expense components that give rise to "income from continuing operations before income tax provisions" in reporting entity's income statement Components of Income Before Income Taxes Income Before Income Taxes Ending accumulated balances for each item in accumulated other comprehensive income may be disclosed. Comprehensive Income - Ending Accumulated Balance by Type Ending Accumulated Balances of All Types Ending accumulated balances for each type in accumulated other comprehensive income Comprehensive Income - Ending Accumulated Balances for Type Ending Accumulated Balances of Each Type This label may include the following: 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. Comprehensive Income Note Comprehensive Income Listing of the cumulative amount for each type of comprehensive income other than net income (loss) at the end of an accounting period; including foreign currency translation adjustment, unrealized gains (losses) on securities adjusted for any reclassified realized gains (losses), and minimum pension liability. Comprehensive Income - Listing of Ending Accumulated Balances by Type Ending Accumulated Balances Type of other comprehensive income (e.g. foreign currency translation adjustment, unrealized gains/loss, adjustment of minimum pension liability) Comprehensive Income - Comprehensive Income Type Type of Comprehensive Income Historical cost of acquired or internally developed software. Computer Software Costs Computer Software Costs Amount at risk from the geographic concentration Concentration of Credit Risk - Amount at Risk from Geographic Concentration Amount at Risk from Geographic Concentration Description of the activity, region, or economic characteristic that identifies the concentration. Concentration of Credit Risk - Characteristics of Concentrations Characteristics of Concentrations Amount of revenue from a specific customer. Concentration of Credit Risk - Revenue from Specific Customer Revenue from Specific Customer required disclosure of the geographic concentrations of major credit risk (risk that counterparties, individual or group, fail to perform) associated with all financial instruments with several exceptions (e.g. financial instruments related to pension plans). Concentration of Credit Risk - Risk of Geographic Concentration Risk of Geographic Concentration Description of the type and amount at risk of geographic concentration. Concentration of Credit Risk - Type and Amount at Risk of Geographic Concentration Type and Amount at Risk of Geographic Concentration Description of the type of geographic concentration. Concentration of Credit Risk - Type of Geographic Concentration Type of Geographic Concentration Information pertinent to estimating the fair value of that financial instrument or class of financial instruments, such as the carrying amount, effective interest rate, and maturity. If significant concentration of credit risk exists, disclosures often include: 1) information about the concentration’s activity, region or economic characteristics, 2) maximum amount of loss due to credit risk if concentration failed, 3) policy of requiring collateral or other security to support the financial instruments subject to credit risk, 4) a description and the company’s access to the collateral, and 5) policy of entering into master netting arrangements to mitigate the credit risk, including a description and terms of the arrangement. For financial instruments (excluding investments (e.g. securities)), disclose the fair value of financial instruments and related carrying amount, and the method(s) and significant assumptions used to estimate the fair value. Also, if it is not practicable to estimate the fair value of a financial instrument, state why. Concentrations of Credit Risk Note Concentrations of Credit Risk Description and amount of loss of the failure of concentrations of credit risk. Concentrations of Credit Risk - Failure of Concentrations of Credit Risk Failure of Concentrations of Credit Risk Condensed balance sheet information of parent company only. Condensed Financial Information of Parent Company Only - Balance Sheet Balance Sheet Condensed income statement information of parent company only. Condensed Financial Information of Parent Company Only - Income Statement Income Statement Condensed financial information of parent company only. Condensed Financial Information of Parent Company Only Note Condensed Financial Information of Parent Company Only Condensed statement of cash flow information of parent company only. Condensed Financial Information of Parent Company Only - Statement of Cash Flow Statement of Cash Flow Partially completed tangible assets that when complete will be used in the production or supply of goods and services for rental to others, or for administrative purposes. Construction in Progress Construction in Progress For unrecorded obligations, the aggregate amount of the fixed and determinable portion of the obligation as of the date of the latest balance sheet presented. Contingencies - Aggregate Amount of Determinable Portion of Unrecorded Obligation Aggregate Amount of Determinable Portion of Unrecorded Obligation Disclose an estimate of the possible loss or range of loss if a contingency is not accrued or additional exposure exists and it is reasonable possibility that a loss may incurred. Contingencies - Estimated Possible Loss Estimate Disclose the nature of the contingency if it is not accrued or additional exposure exists and it is reasonable possibility that a loss may incurred. Contingencies - Nature of Possible Loss Nature Descriptions of contingent litigations, such as environmental, insurance, potential tax assessments, and governmental investigations. Contingencies - Litigation Contingent Litigation Description of the nature of the environmental litigation. Contingencies - Litigation - Environmental Environmental Description of the nature of governmental investigations Contingencies - Litigation - Government Investigations Government Investigations Description of the nature of the insurance litigation. Contingencies - Litigation - Insurance Insurance Description of the nature of potential tax assessments Contingencies - Litigation - Potential Tax Assessments Potential Tax Assessments The nature of an accrual for a loss contingency and, in some circumstances, the amount accrued may be necessary for the financial statements not to be misleading. Disclosure of contingencies often includes 1) the nature of the contingency accrual, 2) an estimate of the possible loss or range of loss if a contingent loss is not accrued or exposure to loss exists in excess of the amount accrued, 3) description and amount of loss contingencies relating to guarantees (written and oral) (e.g. guarantee of debt, standby letters of credit, repurchase receivable agreement) made for outside parties and the value of any recovery that could be expected, 4) contingencies that might result in gains , 5) amount and terms of unused letters of credit, and 6) material commitments (for e.g. acquisitions, property, plant and equipment). For SEC, disclosure often also includes 1) the judgments and assumptions used in the recognition and measurement of accrued contingent liabilities, and 2) whether the company has recorded any revenue that is at risk due to future performance contingencies, the nature of the contracts, and the amount of any such revenue recorded. Contingencies Contingencies For unrecorded obligations, the amount of the fixed and determinable portion of the obligation for each of the five succeeding fiscal years Contingencies - Future Amounts of Determinable Portion of Unrecorded Obligation Future Amounts of Determinable Portion of Unrecorded Obligation Description of the nature of any gain contingencies. Contingencies - Gains Gain Contingencies Description of any guarantees (direct or indirect) of indebtedness of others. Contingencies - Guarantee of Debt for Third Parties Guarantee of Debt for Third Parties Required disclosure for uncertain circumstances that might cause future losses Contingencies - Listing of Possible Losses Possible Loss Contingency Include the nature of the possible loss contingency as well as an estimate of the possible loss or range of loss. Contingencies - Possible Loss Possible Loss Contingency Description of contingent product warranties outstanding Contingencies - Product Warranties Product Warranties Description of contingent rebates outstanding Contingencies - Rebates Rebates For receivables applicable to long-term contracts, disclose amounts representing recognized sales value of performance and such amounts that had not been billed and were not billable to customers at the date of the balance sheet, including a general description of the prerequisites for billing. Contract accounting relates to long-term construction contracts. Disclosure of contract accounting often includes methods used to 1) account for long-term construction contracts (e.g. percentage of completion or completed-contract method) and 2) determine earned and cost of revenue. When percentage of completion method is used, disclose the method to measure the progress toward completion. For completed-contract method, disclose the specific criteria used to determine when a contract is substantially completed. Other disclosures include: (1) the circumstances in which a contractor using the percentage-of-completion method uses the completed-contract method, or vice versa, to account for certain contracts, (2) any claims in excess of the agreed contract price, (3) any advances offset against cost-type contract receivables. For inventories related to long-term contracts disclose: (a) the principal assumptions used to determine amounts removed from inventory if the estimated average cost per unit method is used, and (b) the total amount of general and administrative costs incurred and the actual (or estimated) amount remaining in inventory if general and administrative costs have been charged to inventory. Also disclose: (a) the total costs (current or deferred) that exceed the total estimated cost of all in-process and delivered units, as well as that portion of such amount that would not be absorbed in cost of sales based on existing firm orders, (b) the amount of deferred costs by type of cost (e.g., initial tooling and deferred production), (c) the total amount representing uncertain claims concerning their determination or ultimate realization and a description of the nature and status of the principal items, and (d) the amount of progress payments netted against inventory. Contract Accounting Note Contract Accounting Receivables arising from the contracting of goods and services, net for uncollectible accounts. This would also include retainage. Contract Receivables, Net Contract Receivables, Net Disclose the nature and effect of any changes affecting comparability, such as a change in the rate of employer contributions, business combinations, or divestitures. The amount of contributions to multiemployer plans. Pensions and Other Postretirement Benefit Plans - Amount of Contributions - Multiemployer Plans Contributions for Multiemployer Plans Conversion of Debt Securities Conversion of Debt Securities Conversion of Debt Securities Convertible Debt. Convertible Debt Convertible Debt Convertible Preferred Stock Converted To Other Securities Description of type or class of convertible preferred stock. Convertible Preferred Stock - Description Description Preferred stock which has the characteristic of allowing shareholders to exchange their preferred shares for common shares - usually under certain conditions. Convertible Preferred Stock Convertible Preferred Stock Face amount or stated value of convertible preferred stock and not the actual value it would receive on the open market per share. Convertible Preferred Stock - Par/Stated Value Per Share Par Value Per Share The maximum number of convertible preferred shares permitted to be issued by an entity's charter and bylaws. Convertible Preferred Stock - Shares Authorized Shares Authorized Convertible preferred shares of an entity, authorized in the corporate charter, which have been issued and are outstanding. Convertible Preferred Stock - Shares Issued Shares Issued Number of convertible preferred shares issued by an entity and held by shareholders. Convertible Preferred Stock - Shares Outstanding Shares Outstanding Amount of convertible preferred stock allocated to existing shareholders of an entity to buy shares of a new issue of preferred stock before it is offered to the public. Convertible Preferred Stock - Share Subscriptions Share Subscriptions Value of convertible preferred stock outstanding. Value may be calculated differently depending on whether the stock is issued at par value, no par or stated value. Convertible Preferred Stock - Value (Excluding Additional Paid in Capital) Convertible Preferred Stock Value of convertible common and/or treasury stock recorded above par value. Convertible Securities - Additional Paid in Capital Additional Paid in Capital Number of shares of convertible common stock shares. Convertible Securities - Common Stock - Shares Common Stock - Number of Shares Value of convertible common stock recorded at par value. Convertible Securities - Common Stock - Value (Excluding Additional Paid in Capital) Common Stock - Par Value Total value of convertible securities. Convertible Securities Convertible Securities Effect on Retained Earnings of convertible common and/or treasury stock. Convertible Securities - Retained Earnings Retained Earnings Number of shares of convertible treasury stock shares. Convertible Securities - Treasury Stock - Shares Treasury Stock - Number of Shares Value of common stock outstanding. Value may be calculated differently depending on whether the stock is issue at a par value, at no par or at a stated value. Convertible Securities - Treasury Stock - Value Treasury Stock - Value Aggregate amount for purchase price (for retailers) or production costs (for manufacturers) associated with items sold during an accounting period and costs incurred for services delivered during that period. Note: This element serves as a category heading only. No data may be tagged to this element. Cost of Goods and Services Sold Cost of Goods and Services Sold Costs incurred to produce goods for sale and/or to deliver services. May include direct materials, direct labor, overhead, depreciation and other. Cost of Goods and Services Sold Cost of Goods and Services Sold Cost of Goods and Services Sold - Total Purchase price (for retailers) or production costs (for manufacturers, may include direct labor, direct material, overhead, etc.) associated with items sold during an accounting period. Note: This element serves as a category heading only. No data may be tagged to this element. Cost of Goods Sold Cost of Goods Sold That part of depreciation related directly to the production of products. Cost of Goods Sold - Depreciation and Amortization Depreciation and Amortization Labor incurred directly in the production of products. Cost of Goods Sold - Direct Labor Direct Labor Inventory consumed directly in the production of products. Cost of Goods Sold - Direct Materials Direct Materials Costs incurred to produce goods for sale. May include direct materials, direct labor, overhead, depreciation and other. Cost of Goods Sold Cost of Goods Sold Cost of Goods Sold - Total Other costs incurred in the production of products. Cost of Goods Sold - Other Other Amount of indirect costs allocated to the production of products. Cost of Goods Sold - Overhead Overhead Costs incurred for service provided during an accounting period, may include direct labor, direct material, overhead, etc. Note: This element serves as a category heading only. No data may be tagged to this element. Cost of Services Sold Cost of Services Sold That part of depreciation related directly to the delivery of services. Cost of Services - Depreciation and Amortization Depreciation and Amortization Labor incurred directly in the delivery of services. Cost of Services - Direct Labor Direct Labor Inventory consumed directly in the delivery of services. Cost of Services - Direct Materials Direct Materials Costs incurred to deliver services. May include direct materials, direct labor, overhead, depreciation and other. Cost of Services Cost of Services Cost of Services - Total Other costs incurred in the delivery of services. Cost of Services - Other Other Amount of indirect costs allocated to the delivery of services. Cost of Services - Overhead Overhead The cumulative adjustment to beginning retained earnings resulted from changes in accounting principles (except changing to LIFO inventory method or using new depreciation method to new assets, where cumulative effects are not decidable); computed by applying the new principle(s) to prior years to calculate cumulative differences in income net of any tax effects Note: This element serves as a category heading only. No data may be tagged to this element. Cumulative Effect of a Change in Accounting Principle, Net of Tax Effect Cumulative Effect of a Change in Accounting Principle, Net of Tax Effect Effect, net of tax, of switching from one accounting principle to another. Cumulative Effect of a Change in Accounting Principle, Net of Tax Effect Cumulative Effect of a Change in Accounting Principle, Net of Tax Effect Cumulative Effect of a Change in Accounting Principle, Net of Tax Effect - Total Cumulative effect of change in accounting principle, net of tax effect per Diluted Share. Cumulative Effect of a Change in Accounting Principle, Net of Tax Effect, Per Diluted Share Cumulative Effect of a Change in Accounting Principle, Net of Tax Effect Cumulative Effect of Change in Accounting Principle, Net of Tax Effect per Outstanding Share. Cumulative Effect of a Change in Accounting Principle, Net of Tax Effect, Per Outstanding Share Cumulative Effect of a Change in Accounting Principle, Net of Tax Effect Accumulated balance sheet adjustment for converting foreign investments into the company's own currency on a particular day. The difference between the investment value in the foreign currency and the investment value in the company's own currency at a particular point in time. Also used for investments in subsidiaries which are of a different currency. Cumulative Translation Adjustment, Net of Tax Effect Cumulative Translation Adjustment The amount of income tax paid or payable (or refundable) for a year as determined by applying the enacted federal tax law to the taxable income/(loss). Current Federal Tax Current Federal Tax The amount of income tax paid or payable (or refundable) for a year as determined by applying the enacted foreign tax laws to the taxable income/(loss). Current Foreign Tax Current Foreign Tax The amount of income tax to be paid (to be refunded) for current tax year; computed by applying enacted tax rate to taxable income determined under IRC code Note: This element serves as a category heading only. No data may be tagged to this element. Current Income Tax Expense/(Benefit) Current Income Tax Expense/(Benefit) The amount of income tax paid or payable (or refundable) for a year as determined by applying the enacted tax law to the taxable income/(loss). Current Income Tax Expense/(Benefit) Current Income Tax Expense (Benefit) Current Income Tax Expense/(Benefit) - Total The aggregate amount for obligations to be paid within one year or one operating cycle; also include long-term obligations due within one year or one operating cycle Note: This element serves as a category heading only. No data may be tagged to this element. Current Liabilities Current Liabilities Total obligations incurred as part of normal operations that is expected to be repaid during the following twelve months or one business cycle. Liabilities - Current Total Current Liabilities Liabilities - Current - Total The amount of income tax paid or payable (or refundable) for a year as determined by applying other enacted tax laws to the taxable income/(loss). Current Other Tax Current Other Tax The amount of long-term obligations (i.e. with maturities greater than one year) due within one year or one operating cycle Note: This element serves as a category heading only. No data may be tagged to this element. Current Portion of Long-Term Debt Current Portion of Long-Term Debt The sum of all debt which is due within one year or less. Current Portion of Long-Term Debt Current Portion of Long-Term Debt Current Portion of Long-Term Debt - Total The amount of income tax paid or payable (or refundable) for a year as determined by applying the enacted state and local tax law to the taxable income/(loss). Current State and Local Taxes Current State and Local Tax The current portion (due within one year or one operating cycle) of prepayments received from customers for good/service to be provided in the future Customer Advances - Current Customer Advances The aggregate amount for the current portion (due within one year or one operating cycle) of customer advances and deposits received by the reporting entity Note: This element serves as a category heading only. No data may be tagged to this element. Customer Advances and Deposits - Current Customer Advances or Deposits Customer's property (e.g. cash) held to 1) be returned once contract is completed or 2) pay obligation once service or product is rendered. Customer Advances and Deposits - Current Customer Advances or Deposits Customer Advances and Deposits - Current - Total Customer's property (e.g. cash) held to 1) be returned once contract is completed or 2) pay obligation once service or product is rendered - Long Term. Customer Advances or Deposits - Noncurrent Customer Advances or Deposits Customer Advances or Deposits - Noncurrent - Total The aggregate amount for the non-current portion (due beyond one year or one operating cycle) of customer advances and deposits received by the reporting entity Note: This element serves as a category heading only. No data may be tagged to this element. Customer Advances and Deposits - Noncurrent Customer Advances or Deposits The non-current portion (due beyond one year or one operating cycle) of prepayments received from customers for good/service to be provided in the future Customer Advances - Noncurrent Customer Advances The current portion (due within one year or one operating cycle) of money/property received from customers which are to be returned upon contract completion or as partial prepayment for goods/services to be provided in the future Customer Deposits - Current Customer Deposits The non-current portion (due beyond one year or one operating cycle) of money/property received from customers which are to be returned upon contract completion or as partial prepayment for goods/services to be provided in the future Customer Deposits - Noncurrent Customer Deposits The customer name for each customer where revenues amount to 10 percent or more of an enterprise's revenues. Customer Name Customer Name The aggregate amount for the current portion (due within one year or one operating cycle) of long-term debt and unpaid capital lease obligations (where the reporting-entity-lessee and has ownership to the leased asset) at the end of an accounting period Note: This element serves as a category heading only. No data may be tagged to this element. Debt and Capital Lease Obligations - Current Debt and Capital Lease Obligations Agreement by which an owner of property (e.g. cash), called the lender, allows another party , the borrower, to use the property, the portion which is due in one year or less in the future --plus-- Obligation related to a capital lease, the portion which is due in one year (operating cycle) or less. Debt and Capital Lease Obligations - Current Debt and Capital Lease Obligations Debt and Capital Lease Obligations - Current - Total The aggregate amount for the non-current portion (due beyond one year or one operating cycle) of long-term debt and unpaid capital lease obligations (where the reporting-entity-lessee and has ownership to the leased asset) at the end of an accounting period Note: This element serves as a category heading only. No data may be tagged to this element. Debt and Capital Lease Obligations - Long-Term Debt and Capital Lease Obligations Agreement by which an owner of property (e.g. cash), called the lender, allows another party , the borrower, to use the property, the portion which is due in more than one year (operating cycle) --plus-- Obligation related to a capital lease, the portion which is due in more than one year (operating cycle). Debt and Capital Lease Obligations - Long-Term Debt and Capital Lease Obligations Debt and Capital Lease Obligations - Long-Term - Total Origination fee paid up-front for a loan. Nonrefundable fees associated with lending, committing to lend, or purchasing a loan or a group of loans. Debt Related Commitment Fees Debt Related Commitment Fees Obligation owed to employees who defer a portion of their compensation to be paid in the future. Deferred Compensation Liability Deferred Compensation Deferred compensation arrangement arising from capital shares issued or to be issued to officers or employees at prices below market Deferred Compensation Deferred Compensation Description of the deferred compensation plan, which allows employees to defer their annual compensation into a trust. Deferred Compensation Plan Note Deferred Compensation Plan The aggregate amount for the obligations with payment dates being postponed to the future period; e.g. deferred tax liability Note: This element serves as a category heading only. No data may be tagged to this element. Deferred Debt Deferred Debt Debt that has been extended or re-scheduled. Includes both subordinated and non-subordinated debt. Deferred Debt - Long-Term Deferred Debt Deferred Debt - Long-Term - Total Employee stock ownership plan benefits that have been deferred. Deferred Employee Stock Option Plan (ESOP) Benefits Deferred ESOP Benefits The change during the year in the entity's deferred tax liabilities and assets due to timing differences between the reporting of revenues and expenses for financial statements and tax forms for federal government reporting purposes. Deferred Federal Income Tax Deferred Federal Tax Costs associated with obtaining financing which are amortized over more than one year. Deferred Financing Costs Deferred Financing Costs The change during the year in the entity's deferred tax liabilities and assets due to timing differences between the reporting of revenues and expenses for financial statements and tax forms for foreign government reporting purposes. Deferred Foreign Income Tax Deferred Foreign Tax Accumulated gains and losses from hedges that meet hedge criteria are generally recognized in current income when gains and losses on the hedged item are reported in current income. Deferred Hedging Gain/(Loss), Net of Tax Effect Deferred Hedging Gain/Loss The future effects on income taxes attributable to deductible temporary differences and carryforwards, current portion. Deferred Income Taxes - Current Deferred Income Taxes The net change in the beginning and end of period deferred income taxes balances. Deferred Income Taxes Deferred Income Taxes The future effects on income taxes attributable to taxable temporary differences. Deferred Income Tax Liabilities - Current Deferred Income Taxes Liability The portion of income tax expenses (benefits) recognized due to temporary difference between accounting income and taxable income during an accounting period; deferred income tax expenses (benefits) are recorded if current year income tax payable calculated based on taxable income under IRC is smaller (greater) than income tax expense calculated based on the accounting income adjusted for the permanent differences Note: This element serves as a category heading only. No data may be tagged to this element. Deferred Income Tax Expense/(Benefit) Deferred Income Tax Expense/(Benefit) The change during the year in the entity's deferred tax liabilities and assets due to timing differences between the reporting of revenues and expenses for financial statements and tax forms. Deferred Income Tax Expense/(Benefit) Deferred Income Tax Expense (Benefit) Deferred Income Tax Expense/(Benefit) - Total Interest accrued associated with debt that has been extended or re-scheduled Deferred Interest Deferred Interest The aggregate amount for the costs already incurred but will benefit the reporting entity for a period longer than one year or one operating cycle since the financial statement date; they are classified as non-current assets and usually have no physical forms (e.g. deferred long-term advertising expenses) Note: This element serves as a category heading only. No data may be tagged to this element. Deferred Long-Term Asset Charges Deferred Long-Term Asset Charges Aggregate amount of the deferred effect of a long-term. Deferred Long-Term Asset Charges Deferred Long-Term Asset Charges Deferred Long-Term Asset Charges - Total The aggregate amount for the obligations with payment dates being postponed to the future (to be cleared beyond one year or one operating cycle from the financial statement date), e.g. deferred tax liability Note: This element serves as a category heading only. No data may be tagged to this element. Deferred Long-Term Liability Charges Deferred Long-Term Liability Charges Aggregate amount of deferred long-term liability charges. Deferred Long-Term Liability Charges Deferred Long-Term Liability Charges Deferred Long-Term Liability Charges - Total The change during the year in the entity's deferred tax liabilities and assets due to timing differences between the reporting of revenues and expenses for financial statements and tax forms for other tax reporting purposes. Deferred Other Tax Deferred Other Tax A detail listing of the components of deferred revenue. Deferred Revenue Note Deferred Revenue The net change in the beginning and end of period deferred revenue balances. Increase/(Decrease) in Unearned Premiums Deferred Revenue The change during the year in the entity's deferred tax liabilities and assets due to timing differences between the reporting of revenues and expenses for financial statements and tax forms for state and local government reporting purposes. Deferred State and Local Income Tax Deferred State and Local Tax The future effects on income taxes attributable to deductible temporary differences and carryforwards, noncurrent. Deferred Tax Assets - Noncurrent Deferred Income Taxes The cumulative amount of future tax effects arising from valuation allowance provided for possible credit loss on loans which will decrease future taxable income if become realized Deferred Tax Assets - Provision for Loan Losses Provision for Loan Losses The aggregate amount for all future tax effects arising from temporary differences (between accounting income and taxable income) and carryforwards that will make future taxable income smaller than accounting income Note: This element serves as a category heading only. No data may be tagged to this element. Deferred Tax Assets Deferred Tax Assets Deferred Tax Assets - Total The aggregate amount for all deferred tax assets arising from temporary differences (between accounting income and taxable income) and carryforwards that will make future taxable income smaller than accounting income, net of any estimated valuation allowance Deferred Tax Assets, Net Deferred Tax Assets, Net Total of all deferred tax assets recognized in the balance sheet. Deferred Tax Assets, Gross Deferred Tax Assets Deferred Tax Assets - Total The aggregate amount for all deferred tax assets and deferred tax liabilities arising from temporary differences (between accounting income and taxable income) and carryforwards Note: This element serves as a category heading only. No data may be tagged to this element. Deferred Tax Assets/(Liabilities), Gross The aggregate amount for all deferred tax assets and deferred tax liabilities arising from temporary differences (between accounting income and taxable income) and carryforwards Deferred Tax Assets/(Liabilities), Gross Note: This element serves as a category heading only. No data may be tagged to this element. Deferred Tax Assets/Liabilities - Gross to Net Deferred Tax - Gross to Net The aggregate estimated provisions for the portion of the deferred tax assets (liabilities) that may not be realized due to the great likelihood of insufficient future taxable income; it's a contra value account to deferred tax assets (liabilities) Note: This element serves as a category heading only. No data may be tagged to this element. Deferred Tax Assets/(Liabilities) - Valuation Allowance The aggregate estimated provisions for the portion of the deferred tax assets (liabilities) that may not be realized due to the great likelihood of insufficient future taxable income; it's a contra value account to deferred tax assets (liabilities) Deferred Tax Assets/(Liabilities) - Valuation Allowance The aggregate amount for all deferred tax assets and deferred tax liabilities arising from temporary differences (between accounting income and taxable income) and carryforwards, net of any estimated valuation allowance provided Deferred Tax Assets/(Liabilities), Net Deferred Tax Assets/(Liabilities), Net The cumulative amount of future tax effects arising from net operating loss carryforwards which will decrease future taxable income if applied in future years Deferred Tax Assets - Operating Loss Carryforwards Operating Loss Carryforwards The cumulative amount of future tax effects arising from other temporary difference between accounting income under GAAP and taxable income under IRC; such differences are not deductible in current tax year but their reversal may decrease future taxable income Deferred Tax Assets - Other Other The cumulative amount of future tax effects arising from unrealized losses on securities which will decrease future taxable income when such loss become realized Deferred Tax Assets - Unrealized Losses on Securities Unrealized Losses on Securities The estimated provisions for the portion of the deferred tax assets that may not be realized due to the great likelihood of insufficient future taxable income; it'll be charged to "income tax expense" Deferred Tax Assets - Valuation Allowance Valuation Allowance The cumulative amount of future tax effects arising from unused tax credit carryforwards (e.g. investment credit, AMT credit) which will decrease future taxable income if applied in future years Deferred Tax Assets - Tax Credit Carryforwards Tax Credit Carryforwards The cumulative amount of future tax effects arising from estimated liability expensed in an accounting period (e.g. estimated warranty liability), which will only be deductible from future taxable income when such liability become realized (e.g. warranted service is provided) Deferred Tax Assets - Tax Deferred Expenses, Net Tax Deferred Expenses, Net The aggregate amount for all deferred tax liabilities arising from temporary differences (between accounting income and taxable income) whose reversal will make future taxable income greater than accounting income Note: This element serves as a category heading only. No data may be tagged to this element. Deferred Tax Liabilities Deferred Tax Liabilities The aggregate amount for all deferred tax assets arising from temporary differences (between accounting income and taxable income) whose reversal will make future taxable income greater than accounting income, net of any estimated valuation allowance ? Deferred Tax Liabilities, Net