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The charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value.
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Disclosure about revenues from external customers (1) attributed to the entity's country of domicile and (2) attributed to all foreign countries in total from which the entity derives revenues. If revenues from external customers attributed to an individual foreign country are material, those revenues must be disclosed seperately. An entity must disclose the basis for attributing revenues from external customers to individual countries. An entity may also provide subtotals of geographic information about groups of countries. Additionally, includes disclosures about long-lived assets (except financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets) that are (1) located in the entity's country of domicile, and (2) located in all foreign countries in which the entity holds assets.
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Carrying value as of the balance sheet date of current obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities; and total carrying amount of consideration received or receivable as of the balance sheet date representing potential earnings that were not as yet recognized as revenue or other forms of income in conformity with GAAP.
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Reflects the sum of all other revenue and income recognized by the entity in the period not otherwise specified in the income statement.
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The cash outflow associated with the acquisition of business during the period.
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Capital transactions between sectors.
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Total generally recurring costs associated with sales, other expenses and impairment charges. Includes selling, general and administrative expense.
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Disclosure includes (a) the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain or loss recognized in the income statement and the income statement caption that includes that gain or loss, amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations); and (b) the schedule of a material business combination completed during the period, including background, timing, and recognized assets and liabilities. This schedule does not include leveraged buyouts.
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Investments in operating leases, net of depreciation and allowance for credit losses for vehicles currently leased. This element excludes vehicles that are available for lease and or not yet leased as of the balance sheet date.
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Disclosure of the class and structure of equity and captures the complete disclosure pertaining to an entity's earnings per share.
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Cumulative correction of prior period error.
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The provision charged to earnings in the period, the offset to which is either added to or deducted from the allowance account, for the purpose of reducing receivables, other than loans, leases, or credit losses, to an amount that approximates their net realizable value (the amount expected to be collected); includes provision for losses associated with foreclosed assets, combined with the sum of the periodic provision charged to operations, based on an assessment of the uncollectibility of the loan and lease portfolio, the offset to which is either added to or deducted from the allowance account for the purpose of reducing loan receivable and leases to an amount that approximates their net realizable value (the amount expected to be collected). Includes provision for insurance losses.
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Capital transactions between sectors.
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Income derived from investments in debt securities and on cash and cash equivalents the earnings of which reflect the time value of money or transactions in which the payments are for the use or forbearance of money; and the net amount of other non-operating income and expense, which does not qualify for separate disclosure on the income statement under materiality guidelines.
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The net change during the reporting period in wholesale receivables due to the reporting entity.
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Sum of operating profit and non-operating income (expense) before income taxes, extraordinary items, cumulative effects of changes in accounting principles, and non-controlling interest.
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This item represents the entire disclosure for the allowance for credit losses, which represents the reserve to cover probable credit losses related to specifically identified loans and leases, as well as probable credit losses inherent in the remainder of the loan portfolio.
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This item represents the entire disclosure for information related to significant unconsolidated affiliates.
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The cash inflow associated with the proceeds from sale of receivables during the period; and the cash inflow associated with the sale of receivables arising from the lease of real estate, equipment or other fixed assets for a specified time in exchange for payment, usually in the form of rent, excludes proceeds from sales-type lease transactions, which are classified as operating activities.
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Description and amounts of accrued liabilities disclosure at the end of the reporting period. This element may be used for the entire disclosure as a single block of text. Additionally, element includes the description and amounts of deferred revenues at the end of the reporting period, and description and amounts of significant changes that occurred during the reporting period. Deferred revenue is a liability as of the balance sheet date related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP. This element may be used as a single block of text to encapsulate the entire deferred revenue disclosure including data and tables.
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Element represents payments on notes/transfer of cash equivalents to the UAW Voluntary Employee Benefit Association ("VEBA") Trust.
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The net change between the beginning and ending balance of cash and cash equivalents from continuing operations.
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Tax effect of the cumulative effect of initial adoption of SFAS 159 (The Fair Value Option for Financial Assets and Financial Liabilities - Including an amendment of FASB Statement No. 115).
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The net change in intersector receivables/payables and other liabilities.
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For an unclassified balance sheet, the carrying value as of the balance sheet date of the sum of liabilities not individually reported in the financial statements for obligations incurred and payable pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time, and for which invoices have not yet been received or will not be rendered. Element also represents the total carrying amount of consideration received or receivable as of the balance sheet date representing potential earnings that were not as yet recognized as revenue or other forms of income in conformity with GAAP.
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The cash inflow associated with the collection, including prepayments, of loans receivable issued for financing of goods and services; and the cash inflow associated with the collection of receivables arising from the lease of real estate, equipment or other fixed assets for a specified time in exchange for payment, usually in the form of rent; excludes proceeds from sales-type lease transactions, which are classified as operating activities.
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Aggregate change in value for: (a) stock issued during the period due to ESOP, (b) treasury stock, and/or (c) Other equity movements included in the statement of changes in stockholders' equity which are not separately disclosed or provided for elsewhere in the taxonomy.
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Capital transactions between sectors.
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Capital transactions between sectors.
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Value of common stock issued during the period for debt conversion, employee benefit plans, and other.
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Eliminating entries used in business sector consolidation.
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Carrying amount as of the balance sheet date, which is the cumulative amount paid, adjusted for any amortization recognized prior to adoption of FAS 142 and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions; and the aggregate sum of gross carrying value of a major finite-lived intangible asset class, less accumulated amortization and any impairment charges. A major class is composed of intangible assets that can be grouped together because they are similar, either by their nature or by their use in the operations of a company.
No authoritative reference available.
The net cash from (used in) the entity's operating activities, excluding those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. Additionally, this element also captures supplemental cash flow information.
No authoritative reference available.
Carrying amount as of the balance sheet date of liabilities not otherwise specified in the taxonomy. Also serves as the sum of liabilities not individually reported in the financial statements, or not separately disclosed in notes; total carrying amount of consideration received or receivable as of the balance sheet date representing potential earnings that were not as yet recognized as revenue or other forms of income in conformity with GAAP.
No authoritative reference available.