Term stringlengths 4 195 | Explanation stringlengths 6 1.67k |
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Finite-Lived Intangible Assets, Amortization Expense, Next Rolling Twelve Months | Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized in the next rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months | Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized during the next fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Finite-Lived Intangible Assets, Amortization Expense, Remainder of Fiscal Year | Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Finite-Lived Intangible Assets, Amortization Expense, Rolling after Year Five | Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized after the fifth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Five | Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized in the fifth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Four | Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized in the fourth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Three | Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized in the third rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Finite-Lived Intangible Assets, Amortization Expense, Rolling Year Two | Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized in the second rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Finite-Lived Intangible Assets, Amortization Expense, Year Five | Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized during the fifth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Finite-Lived Intangible Assets, Amortization Expense, Year Four | Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized during the fourth fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Finite-Lived Intangible Assets, Amortization Expense, Year Three | Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized during the third fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Finite-Lived Intangible Assets, Amortization Expense, Year Two | Amount of amortization expense for assets, excluding financial assets and goodwill, lacking physical substance with a finite life expected to be recognized during the second fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Finite-lived Intangible Assets, Fair Value Disclosure | Fair value portion of assets, excluding financial assets, that lack physical substance, having a limited useful life. |
Floor Brokerage | Broker-dealers often use other brokers to execute trades on their behalf. The trading broker-dealer becomes a customer of the executing broker-dealer and pays a floor brokerage fee. Such fees are paid periodically either directly to the executing broker-dealer or through a clearing house. |
Floor Brokerage, Exchange and Clearance Fees | The amount of expense during the period for floor brokerage fees paid to other broker-dealers to execute trades on their behalf, stock exchange fees, order flow fees, and clearance fees. |
Foreclosed Real Estate Expense | Amount of expense recognized during the period for the foreclosure on real estate assets. |
Foreign Currency Exchange Rate, Remeasurement | Foreign exchange rate used to remeasure amounts denominated in a currency other than functional currency into functional currency. |
Foreign Currency Exchange Rate, Translation | Foreign exchange rate used to translate amounts denominated in functional currency to reporting currency. |
Foreign Currency Transaction Loss, before Tax | Amount before tax of foreign currency transaction realized and unrealized loss recognized in the income statement. |
Foreign Earnings Repatriated | Amount of foreign earnings repatriated from subsidiaries outside the country of domicile. |
Forward Contract Indexed to Issuer's Equity, Settlement Alternatives, Shares, at Fair Value | Number of shares as a settlement alternative for each freestanding forward contract. |
Future Minimum Sublease Rentals, Sale Leaseback Transactions, Due in Rolling after Year Five | Amount of minimum sublease rentals for sale-leaseback transactions accounted for using the deposit method or as a financing to be received by the seller-lessee after the fifth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Future Minimum Sublease Rentals, Sale Leaseback Transactions, Due in Rolling Year Five | Amount of minimum sublease rentals for sale-leaseback transactions accounted for using the deposit method or as a financing to be received by the seller-lessee in the fifth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Future Minimum Sublease Rentals, Sale Leaseback Transactions, Due in Rolling Year Four | Amount of minimum sublease rentals for sale-leaseback transactions accounted for using the deposit method or as a financing to be received by the seller-lessee in the fourth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Future Minimum Sublease Rentals, Sale Leaseback Transactions, Due in Rolling Year Three | Amount of minimum sublease rentals for sale-leaseback transactions accounted for using the deposit method or as a financing to be received by the seller-lessee in the third rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Future Minimum Sublease Rentals, Sale Leaseback Transactions, Due in Rolling Year Two | Amount of minimum sublease rentals for sale-leaseback transactions accounted for using the deposit method or as a financing to be received by the seller-lessee in the second rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Future Minimum Sublease Rentals, Sale Leaseback Transactions, Next Rolling Twelve Months | Amount of minimum sublease rentals for sale-leaseback transactions accounted for using the deposit method or as a financing to be received by the seller-lessee in the next rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Future Minimum Sublease Rentals, Sale Leaseback Transactions, Remainder of Fiscal Year | Amount of minimum sublease rentals for sale-leaseback transactions accounted for using the deposit method or as a financing to be received by the seller-lessee in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Gain Contingency, Patents Allegedly Infringed upon, Number | Number of entity's patents that another entity has allegedly infringed. |
Gain Contingency, Patents Found Infringed upon, Number | Number of entity's patents that another entity was found to have infringed. |
Gain Contingency, Patents Found Not Infringed upon, Number | Number of entity's patents that another entity was found not to have infringed. |
Gain on Derivative Instruments, Pretax | Aggregate gain on all derivative instruments recognized in earnings during the period, before tax effects. |
Gain on Sale of Investments | The difference between the carrying value and the sale price of an investment. A gain would be recognized when the sale price of the investment is greater than the carrying value of the investment. This element refers to the Gain included in earnings and not to the cash proceeds of the sale. |
Gas and Oil Area, Developed, Gross | Area spaced or assigned to productive wells in which a working interest is owned. |
Gas and Oil Area, Developed, Net | Fractional interest owned based on working interests or other economic arrangements of area spaced or assigned to productive wells. |
Gas and Oil Area, Undeveloped, Gross | Lease area in which a working interest is owned and on which wells have not been drilled or completed to a point that would permit the production of commercial quantities of oil and gas regardless of whether or not such area contains proved reserves. |
Gas and Oil Area, Undeveloped, Net | Fractional interest owned based on working interests or other economic arrangements of lease area on which wells have not been drilled or completed to a point that would permit the production of commercial quantities of oil and gas regardless of whether or not such area contains proved reserves. |
Gas Purchase Contract, Fair Value Disclosure | Fair value of contract to purchase gas. |
General and Administrative Expense Ratio | Ratio of non-life general and administrative expenses to non-life net premiums earned. |
General Fair Value Hedge Information, Minimum R Square, Percentage | The correlation coefficient between the hypothetical instrument and the hedged item used in determination of the effectiveness of a hedging relationship. |
General Partner Distributions | Distributions from earnings to the general partner of a partnership included in the consolidated financial statements. |
General Partners' Capital Account, Period Distribution Amount | The total amount of distributions to the general partner during the period. |
Goodwill, Acquired During Period | Amount of increase in asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized resulting from a business combination. |
Goodwill, Fair Value Disclosure | Fair value portion of asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. |
Goodwill, Impairment Loss, Net of Tax | Amount after tax of loss recognized that results from the write-down of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. |
Gross Investment Income, Operating | Amount, before investment expense, of income earned from investments in securities and real estate. Includes, but is not limited to, real estate investment, policy loans, dividends, and interest. Excludes realized gain (loss) on investments. |
Ground Leases, Accumulated Amortization | Accumulated amortization on long-term land leases capitalized as part of real property. |
Ground Leases, Gross | Gross long-term land leases capitalized as part of real property. |
Ground Leases, Net | Net long-term land leases which are capitalized as part of real property. |
Health Care Organization, Allowance for Doubtful Accounts, Percentage of Accounts Receivable | Ratio of the allowance for doubtful accounts to accounts receivable, expressed as a percentage, for health care organizations. |
Hedging Liabilities, Noncurrent | Fair value of liability arising from a financial instrument or contract used to mitigate a specified risk (hedge), expected to be settled after one year or beyond the normal operating cycle, if longer. |
Held-to-maturity Securities, Accumulated Unrecognized Holding Gain | Amount of accumulated unrealized gain on investments in debt securities classified as held-to-maturity. |
Held-to-maturity Securities, Accumulated Unrecognized Holding Loss | Amount of accumulated unrealized loss on investments in debt securities classified as held-to-maturity. |
Held-to-maturity Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss | Amount of accumulated unrealized loss on investments in debt securities classified as held-to-maturity that have been in a continuous loss position for twelve months or longer. |
Held-to-maturity Securities, Continuous Unrealized Loss Position, Accumulated Loss | Amount of accumulated unrealized loss on investments in debt securities classified as held-to-maturity in a continuous loss position. |
Held-to-maturity Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss | Amount of accumulated unrealized loss on investments in debt securities classified as held-to-maturity that have been in a continuous loss position for less than twelve months. |
Held-to-maturity Securities, Debt Maturities, Next Rolling Twelve Months, Fair Value | Fair value of held-to-maturity debt securities maturing in the next rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Held-to-maturity Securities, Debt Maturities, Remainder of Fiscal Year, Fair Value | Fair value of held-to-maturity debt securities maturing in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Held-to-maturity Securities, Debt Maturities, Rolling after Ten Years, Fair Value | Fair value of held-to-maturity debt securities maturing after the tenth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Held-to-maturity Securities, Debt Maturities, Rolling Year Six Through Ten, Fair Value | Fair value of held-to-maturity debt securities maturing in the sixth through tenth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Held-to-maturity Securities, Debt Maturities, Rolling Year Two Through Five, Fair Value | Fair value of held-to-maturity debt securities maturing in the second through fifth rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date. |
Held-to-maturity Securities, Debt Maturities, Single Maturity Date, Amortized Cost Basis | Amount of investment in held-to-maturity debt securities with a single maturity date, after other than temporary impairment (OTTI) accretion. |
Held-to-maturity Securities, Debt Maturities, Single Maturity Date, Fair Value | Fair value of investment in held-to-maturity debt securities with a single maturity date. |
Held-to-maturity, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Loan to Collateral Value, Ratio | This item represents the loan to collateral ratio of the underlying assets in the security, represented as a percentage, which was considered as one of the potential factors in reaching a conclusion that the held-to-maturity investments are not other-than-temporarily impaired. |
Impaired Financing Receivable, with No Related Allowance, Average Recorded Investment | Amount of average investment of impaired financing receivables for which there is no related allowance for credit losses. |
Impaired Financing Receivable, with No Related Allowance, Interest Income, Accrual Method | Amount of interest income, recognized on accrual basis, on financing receivables that are recognized as impaired, for which there is no related allowance for credit losses. |
Impaired Financing Receivable, with No Related Allowance, Interest Income, Cash Basis Method | Amount of interest income, recognized on cash basis, on financing receivables, for which there is no related allowance for credit losses and are recognized as impaired. |
Impaired Financing Receivable, with No Related Allowance, Recorded Investment | Amount of investment in impaired financing receivables for which there is no related allowance for credit losses. |
Impaired Financing Receivable, with No Related Allowance, Unpaid Principal Balance | Amount of unpaid principal balance of impaired financing receivables for which there is no related allowance for credit losses. |
Impaired Financing Receivable, with Related Allowance, Average Recorded Investment | Amount of average investment of impaired financing receivables for which there is a related allowance for credit losses. |
Impaired Financing Receivable, with Related Allowance, Interest Income, Accrual Method | Amount of interest income, recognized on accrual basis, on financing receivables, for which there is a related allowance for credit losses and are recognized as impaired. |
Impaired Financing Receivable, with Related Allowance, Interest Income, Cash Basis Method | Amount of interest income on financing receivables, for which there is a related allowance for credit losses, recognized on a cash-basis method of accounting that the financing receivables were impaired. |
Impaired Financing Receivable, with Related Allowance, Recorded Investment | Amount of investment in impaired financing receivables for which there is a related allowance for credit losses. |
Impaired Financing Receivable, with Related Allowance, Unpaid Principal Balance | Unpaid principal balance of impaired financing receivables for which there is a related allowance for credit losses. |
Impairment Effect on Earnings Per Share, after Tax | After tax earnings per share or per unit impact arising from asset impairment. |
Impairment Effect on Earnings Per Share, Pretax | Pretax earnings per share or per unit impact arising from asset impairment. |
Incentive Fee Expense | Amount of expense for incentive rights held by the managing member or general partner, of limited liability company (LLC) or limited partnership (LP). |
Income Taxes Paid | The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income. |
Income Tax Examination, Estimate of Possible Loss | Estimated amount of loss resulting from an adverse tax position. |
Income Tax Holiday, Income Tax Benefits Per Share | Per share amount effect of the income tax benefit resulting from the income tax holidays granted by taxing jurisdictions. |
Effective Income Tax Rate Reconciliation, Nondeductible Expense, Research and Development, Amount | Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to nondeductible research and development expense. |
Effective Income Tax Rate Reconciliation, Tax Credit, Amount | Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to tax credits. Including, but not limited to, research credit, foreign tax credit, investment tax credit, and other tax credits. |
Effective Income Tax Rate Reconciliation, Tax Exempt Income, Amount | Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations attributable to income (loss) exempt from income taxes. |
Increase in Restricted Cash | Amount of cash outflow associated with funds that are not available for withdrawal or use (such as funds held in escrow) and are associated with underlying transactions that are classified as investing activities. |
Policyholder Benefits and Claims Incurred, Net, Property, Casualty and Liability | Amount, after effect of policies assumed or ceded, of expense related to provision for policy benefits and costs incurred for property and casualty insurance contracts. |
Indefinite-lived Intangible Assets Acquired | Amount of increase in assets, excluding financial assets and goodwill, lacking physical substance with an indefinite life, resulting from a business combination. |
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure | Fair value portion of assets, excluding financial assets and goodwill, that lack physical substance, having a projected indefinite period of benefit. |
Information Technology and Data Processing | The amount of expenses incurred in the period for information technology and data processing products and services. |
Insurance Commissions | The expense incurred by an insurance company to persons or entities for generating or placing insurance or investment contracts with the company, usually determined as a percentage of policy or contract premiums. Excludes advances or draws to be applied against commissions earned. |
Insurance Commissions and Fees | Income from agency and brokerage operations (includes sales of annuities and supplemental contracts); service charges, commissions, and fees from the sale of insurance and related services; and management fees from separate accounts, deferred annuities, and universal life products. |
Insurance Services Revenue | Revenue from insurance services, including net premiums earned, gain on sale of insurance block, agency management fees and insurance contract fees and commissions. |
Intangible Assets, Gross (Excluding Goodwill) | Amount before accumulated amortization of intangible assets, excluding goodwill. |
Intangible Assets, Net (Including Goodwill) | Carrying amount of finite-lived intangible assets, indefinite-lived intangible assets and goodwill. Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. Intangible assets are assets, not including financial assets, lacking physical substance. |
Interest Accrual Rate Associated with Amortization Method of Present Value of Future Insurance Profits | States the assumed long-term market interest rate used in the determination of the present value of future profits on long-duration contracts acquired in a business combination. |
Interest and Dividend Income, Operating | Represents the total of interest and dividend income, including any amortization and accretion (as applicable) of discounts and premiums, earned from (1) loans and leases whether held-for-sale or held-in-portfolio; (2) investment securities; (3) federal funds sold; (4) securities purchased under agreements to resell; (5) investments in banker's acceptances, commercial paper, or certificates of deposit; (6) dividend income; or (7) other investments not otherwise specified herein. |
Interest and Dividend Income, Securities, Operating | Amount of operating dividend and interest income, including amortization and accretion of premiums and discounts, on securities. |
Interest and Dividend Income, Securities, Operating, Available-for-sale | Amount of operating dividend and interest income, including amortization and accretion of premiums and discounts, on available-for-sale securities. |
Interest Income, Securities, Operating, Held-to-maturity | Amount of operating interest income, including amortization and accretion of premiums and discounts, on held-to-maturity securities. |
Interest and Dividend Income, Securities, Operating, Other | Amount of other operating dividend and interest income, including amortization and accretion of premiums and discounts, on securities. |
Interest and Dividend Income, Securities, Operating, Trading or Measured at Fair Value | Amount of operating dividend and interest income, including amortization and accretion of premiums and discounts, on trading securities and other forms of securities that provide ownership interests. |
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