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Tangible assets that are held by an entity for use in the production or supply of goods and services, for rental to others, or for administrative purposes and that are expected to provide economic benefit for more than one year; net of accumulated depreciation. Examples include land, buildings, and production equipment. Also includes software programs or applications for internal use (that is, not to be sold, leased or otherwise marketed to others) that qualify for capitalization.
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Disclosures related to accounts comprising shareholders' equity, including other comprehensive income. Includes: (1) balances of common stock, preferred stock, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; and (5) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements. Disclosure also includes compensation-related costs for share-based compensation, which may include disclosure of policies, compensation plan details, allocation of stock compensation, incentive distributions, share-based arrangements to obtain goods and services, deferred compensation arrangements, and employee stock purchase plan details.
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The net change during the reporting period in other current assets.
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This item includes disclosure on (1) cash and cash equivalents, which may include the types of deposits and money market instruments, applicable carrying amounts, restricted amounts and compensating balance arrangements; (2) available-for-sale securities, which consist of all investments in certain debt and equity securities neither classified as trading or held-to-maturity securities; (3) derivative instruments and hedging activities, which include descriptions of risk management strategies, derivatives in hedging activities and nonhedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items; and (4) other financial instruments.
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Disclosure includes additional financial statement details for certain financial statement categories within the consolidated financial statements.
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