Terms


# Category Status Term Data Type Period Type Balance Type Labels
1 Concept fac:Assets Monetary Instant Debit Labels:
Assets (Standard Label; English)

Documentation:
Total assets of the economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
Wikipedia: https://en.wikipedia.org/wiki/Accounting_equation
FASB: https://www.fasb.org/pdf/con6.pdf
IFRS Foundation: https://www.ifrs.org/issued-standards/list-of-standards/conceptual-framework/
US Government: https://www.ecfr.gov/cgi-bin/text-idx?amp;node=17:3.0.1.1.8&rgn=div5#se17.3.210_16_604
2 Concept fac:AssetsHeldForSale Monetary Instant Debit Labels:
Assets Held for Sale (Standard Label; English)

Documentation:
Total of all assets that are held for sale.

References:
3 Concept fac:BalanceSheetDate Date Duration Labels:
Balance Sheet Date (Standard Label; English)

Documentation:
Balance sheet date of the most current balance sheet of the financial report

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
4 Concept fac:BalanceSheetFormat String Duration Labels:
Balance Sheet Format (Standard Label; English)

Documentation:
Format of the balance sheet including classified, unclassified, liquidity based

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
5 Concept fac:BenefitsCostsExpenses Monetary Duration Debit Labels:
Benefits Costs and Expenses (Standard Label; English)

Documentation:
Similar to Costs and Expenses but generally only used by insurance companies.

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
6 Concept fac:Capitalization Monetary Instant Credit Labels:
Capitalization (Standard Label; English)

Documentation:
Total capitalization of an economic entity which includes its long-term debt and equity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
7 Concept fac:CommitmentsAndContingencies Monetary Instant Credit Labels:
Commitments And Contingencies (Standard Label; English)

Documentation:
Total commitments and contingencies of the economic entity; note that this fact generally never has a value and is reported as NIL; this concept is NOT used in the disclosures, only on the balance sheet

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
8 Concept fac:ComprehensiveIncomeLoss Monetary Duration Credit Labels:
Comprehensive Income (Loss) (Standard Label; English)

Documentation:
Total comprehensive income (loss) of an economic entity including portions attributable to parent and noncontrolling interest

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
9 Concept fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterest Monetary Duration Credit Labels:
Comprehensive Income (Loss) Attributable To Noncontrolling Interest (Standard Label; English)

Documentation:
Portion of comprehensive income (loss) attributable to noncontrolling interest.

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
10 Concept fac:ComprehensiveIncomeLossAttributableToParent Monetary Duration Credit Labels:
Comprehensive Income (Loss) Attributable to Parent (Standard Label; English)

Documentation:
Portion of comprehensive income (loss) attributable to parent

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
11 Concept fac:CostOfRevenue Monetary Duration Debit Labels:
Cost Of Revenue (Standard Label; English)

Documentation:
Total direct costs of revenue

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
12 Concept fac:CostOfRevenueGoods Monetary Duration Debit Labels:
Cost of Revenue, Goods (Standard Label; English)

Documentation:
Total direct costs of revenue

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
13 Concept fac:CostOfRevenueServices Monetary Duration Debit Labels:
Cost of Revenue, Services (Standard Label; English)

Documentation:
Total direct costs of revenue

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
14 Concept fac:CostsAndExpenses Monetary Duration Debit Labels:
Costs And Expenses (Standard Label; English)

Documentation:
Total of cost of revenue plus operating costs

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
15 Concept fac:CurrentAssets Monetary Instant Debit Labels:
Current Assets (Standard Label; English)

Documentation:
Total current assets of the economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
16 Concept fac:CurrentAssetsExcludingHeldForSale Monetary Instant Debit Labels:
Current Assets Excluding Held for Sale (Standard Label; English)

Documentation:
Subtotal of all current assets which excludes all assets that are held for sale.

References:
17 Concept fac:CurrentLiabilities Monetary Instant Credit Labels:
Current Liabilities (Standard Label; English)

Documentation:
Total current liabilities of the economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
18 Concept fac:CurrentLiabilitiesExcludingHeldForSale Monetary Instant Credit Labels:
Current Liabilities Excluding Held for Sale (Standard Label; English)

Documentation:
Subtotal of all current liabilities which exclude all liabilities that are held for sale.

References:
19 Concept fac:DocumentType String Duration Labels:
Document Type (Standard Label; English)

Documentation:
Type of financial report; for example, 10-K or 10-Q

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
20 Concept fac:EntityCentralIndexKey String Duration Labels:
Entity Central Index Key (Standard Label; English)

Documentation:
Identifier of economic entity which issued financial report which is the CIK number for SEC filings

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
21 Concept fac:EntityFilerCategory String Duration Labels:
Entity Filer Category (Standard Label; English)

Documentation:
Category of economic entity which issued financial report

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
22 Concept fac:EntityRegistrantName String Duration Labels:
Entity Registrant Name (Standard Label; English)

Documentation:
Name of the economic entity which issued financial report

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
23 Concept fac:Equity Monetary Instant Credit Labels:
Equity (Standard Label; English)

Documentation:
Total equity of the economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
Wikipedia: https://en.wikipedia.org/wiki/Accounting_equation
FASB: https://www.fasb.org/pdf/con6.pdf
IFRS Foundation: https://www.ifrs.org/issued-standards/list-of-standards/conceptual-framework/
US Government: https://www.ecfr.gov/cgi-bin/text-idx?amp;node=17:3.0.1.1.8&rgn=div5#se17.3.210_16_604
24 Concept fac:EquityAttributableToNoncontrollingInterest Monetary Instant Credit Labels:
Equity Attributable To Noncontrolling Interest (Standard Label; English)

Documentation:
Total equity attributable to the noncontrolling interest of the economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
25 Concept fac:EquityAttributableToParent Monetary Instant Credit Labels:
Equity Attributable To Parent (Standard Label; English)

Documentation:
Total equity attributable to the parent of the economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
26 Concept fac:ExchangeGainsLosses Monetary Duration Labels:
Exchange Gains (Losses) (Standard Label; English)

Documentation:
Total exchange gains (losses) from foriegn currency transactions

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
27 Concept fac:ExciseAndSalesTaxes Monetary Duration Debit Labels:
Excise and Sales Taxes (Standard Label; English)

Documentation:
Total direct costs of revenue

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
28 Concept fac:FiscalPeriodFocus String Duration Labels:
Fiscal Period Focus (Standard Label; English)

Documentation:
Fiscal period focus of financial report; for example 2012 or 2013

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
29 Concept fac:FiscalYearEnd Date Duration Labels:
Fiscal Year End (Standard Label; English)

Documentation:
Fiscal year end of economic entity issuing financial report

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
30 Concept fac:FiscalYearFocus String Duration Labels:
Fiscal Year Focus (Standard Label; English)

Documentation:
Fiscal year focus of the financial report; for example, Q1, Q2, Q3, or FY

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
31 Concept fac:FixedAssets Monetary Instant Debit Labels:
Fixed Assets (Standard Label; English)

Documentation:
Total fixed assets of the economic entity, generally property, plant, and equipment

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
32 Concept fac:GainLossOnDispositionStockInSubsidiaryOrEquityMethodInvestee Monetary Duration Credit Labels:
Gain (Loss) on Disposition of Stock in Subsidiary or Equity Method Investee (Standard Label; English)

Documentation:
Total gain (loss) on disposition of stock in subsitiary or equity method investee, generally used by REIT

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
33 Concept fac:GainLossOnSalePreviouslyUnissuedStockBySubsidiaryOrEquityInvesteeNonoperatingIncome Monetary Duration Credit Labels:
Gain (Loss) on Sale of Previously Unissued Stock by Subsidiary or Equity Investee, Nonoperating Income (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
34 Concept fac:GainLossOnSalePropertiesNetTax Monetary Duration Credit Labels:
Gain (Loss) On Sale of Properties, Net of Tax (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
35 Concept fac:GrossProfit Monetary Duration Credit Labels:
GrossProfit (Standard Label; English)

Documentation:
Total gross profit which is total revenues less total cost of revenues

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
36 Concept fac:IncomeLossBeforeEquityMethodInvestments Monetary Duration Credit Labels:
Income (Loss) Before Equity Method Investments (Standard Label; English)

Documentation:
Subtotal of income statement

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
37 Concept fac:IncomeLossFromContinuingOperationsAfterTax Monetary Duration Credit Labels:
Income (Loss) From Continuing Operations After Tax (Standard Label; English)

Documentation:
Subtotal of the income statement; income (loss) continuing operations before tax less tax

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
38 Concept fac:IncomeLossFromContinuingOperationsBeforeTax Monetary Duration Credit Labels:
Income (Loss) From Continuing Operations Before Tax (Standard Label; English)

Documentation:
Subtotal of the income statement

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
39 Concept fac:IncomeLossFromDiscontinuedOperationsNetOfTax Monetary Duration Credit Labels:
Income (Loss) From Discontinued Operations, Net Of Tax (Standard Label; English)

Documentation:
Total income (loss) from discontinued operations net of any taxes

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
40 Concept fac:IncomeLossFromDiscontinuedOperationsNetOfTaxAdjustmentToPriorYearGainLossOnDisposal Monetary Duration Credit Labels:
Income (Loss) from Discontinued Operations, Net of Tax, Adjustment to Prior Year Gain (Loss) on Disposal (Standard Label; English)

Documentation:
Total income (loss) from discontinued operations net of any taxes

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
41 Concept fac:IncomeLossFromDiscontinuedOperationsNetOfTaxDuringPhaseOut Monetary Duration Credit Labels:
Income (Loss) from Discontinued Operations, Net of Tax, During Phase Out (Standard Label; English)

Documentation:
Total income (loss) from discontinued operations net of any taxes

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
42 Concept fac:IncomeLossFromDiscontinuedOperationsNetOfTaxGainLossOnDisposal Monetary Duration Credit Labels:
Income (Loss) from Discontinued Operations, Net of Tax, Gain (Loss) on Disposal (Standard Label; English)

Documentation:
Total income (loss) from discontinued operations net of any taxes

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
43 Concept fac:IncomeLossFromDiscontinuedOperationsNetOfTaxProvisionForGainLossOnDisposal Monetary Duration Credit Labels:
Income (Loss) from Discontinued Operations, Net of Tax, Provision for Gain (Loss) on Disposal (Standard Label; English)

Documentation:
Total income (loss) from discontinued operations net of any taxes

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
44 Concept fac:IncomeLossFromEquityMethodInvestments Monetary Duration Credit Labels:
Income (Loss) From Equity Method Investments (Standard Label; English)

Documentation:
Total income (loss) from equity method investments

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
45 Concept fac:IncomeStatementFormat String Duration Labels:
Income Statement Format (Standard Label; English)

Documentation:
Format of the income statement including single-step, multi-step

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
46 Concept fac:IncomeStatementStartPeriodYearToDate Date Duration Labels:
Income Statement Start Period (Year to Date) (Standard Label; English)

Documentation:
Start date of the year-to-date period of the income statement for the financial report

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
47 Concept fac:IncomeTaxExpenseBenefit Monetary Duration Debit Labels:
Income Tax Expense (Benefit) (Standard Label; English)

Documentation:
Total income tax expense (benefit) including current and deferred portions

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
48 Concept fac:IncomeTaxExpenseBenefitCurrent Monetary Duration Debit Labels:
Income Tax Expense (Benefit), Current (Standard Label; English)

Documentation:
Current portion of income tax expense (benefit)

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
49 Concept fac:IncomeTaxExpenseBenefitDeferred Monetary Duration Debit Labels:
Income Tax Expense (Benefit), Deferred (Standard Label; English)

Documentation:
Deferred portion of total income tax expense (benefit)

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
50 Concept fac:IndirectOperatingNonoperatingCostsExpenses Monetary Duration Debit Labels:
Indirect Operating and Nonoperating Costs and Expenses (Standard Label; English)

Documentation:
Total combined operating and nonoperating costs and expenses; note that this concept does not currently exist in the US GAAP XBRL Taxonomy

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
51 Concept fac:InterestAndDebtExpense Monetary Duration Debit Labels:
Interest And Debt Expense (Standard Label; English)

Documentation:
Total interest and debt expense

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
52 Concept fac:InterestAndDividendIncomeOperating Monetary Duration Credit Labels:
Interest And Dividend Income, Operating (Standard Label; English)

Documentation:
Operating income and dividend income, generally related to interest-based revenues

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
53 Concept fac:InterestExpense Monetary Duration Debit Labels:
Interest Expense (Standard Label; English)

Documentation:
Interest expense, generally related to securities-based revenues

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
54 Concept fac:InterestExpenseOperating Monetary Duration Debit Labels:
Interest Expense, Operating (Standard Label; English)

Documentation:
Total operating related interest expense, generally used by those reporting using interest-based revenues

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
55 Concept fac:InterestIncomeExpenseAfterProvisionForLosses Monetary Duration Credit Labels:
Interest Income (Expense) After Provision For Losses (Standard Label; English)

Documentation:
Total interest income (expense) net of provision for losses, generally used by interest-based revenues

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
56 Concept fac:InterestIncomeExpenseOperatingNet Monetary Duration Credit Labels:
Interest Income (Expense) Operating, Net (Standard Label; English)

Documentation:
Total operating income (expense), generally related to interest-based revenues

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
57 Concept fac:Liabilities Monetary Instant Credit Labels:
Liabilities (Standard Label; English)

Documentation:
Total liabilities of the economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
Wikipedia: https://en.wikipedia.org/wiki/Accounting_equation
FASB: https://www.fasb.org/pdf/con6.pdf
IFRS Foundation: https://www.ifrs.org/issued-standards/list-of-standards/conceptual-framework/
US Government: https://www.ecfr.gov/cgi-bin/text-idx?amp;node=17:3.0.1.1.8&rgn=div5#se17.3.210_16_604
58 Concept fac:LiabilitiesAndEquity Monetary Instant Credit Labels:
Liabilities And Equity (Standard Label; English)

Documentation:
Total liabilities and equity of the economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
59 Concept fac:LiabilitiesHeldForSale Monetary Instant Credit Labels:
Liabilities Held for Sale (Standard Label; English)

Documentation:
Total of all liabilities that are held for sale.

References:
60 Concept fac:LongTermDebt Monetary Instant Credit Labels:
Long-term Debt (Standard Label; English)

Documentation:
Total long-term debt, specifically excludes current portion of long-term debt.

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
61 Concept fac:NetAssetsLiabilities Monetary Instant Debit Labels:
Net Assets (Liabilities) (Standard Label; English)

Documentation:
Total of all assets less total of all liabilities. Note that this concept is equivalent to Equity as defined except that this concept is a DEBIT.

References:
62 Concept fac:NetCashFlow Monetary Duration Labels:
Net Cash Flow (Standard Label; English)

Documentation:
Total net cash flow reported on the cash flow statement

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
63 Concept fac:NetCashFlowFromFinancingActivities Monetary Duration Labels:
Net Cash Flow From Financing Activities (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
64 Concept fac:NetCashFlowFromFinancingActivitiesContinuing Monetary Duration Labels:
Net Cash Flow From Financing Activities, Continuing (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
65 Concept fac:NetCashFlowFromFinancingActivitiesDiscontinued Monetary Duration Labels:
Net Cash Flow From Financing Activities, Discontinued (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
66 Concept fac:NetCashFlowFromInvestingActivities Monetary Duration Labels:
Net Cash Flow From Investing Activities (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
67 Concept fac:NetCashFlowFromInvestingActivitiesContinuing Monetary Duration Labels:
Net Cash Flow From Investing Activities, Continuing (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
68 Concept fac:NetCashFlowFromInvestingActivitiesDiscontinued Monetary Duration Labels:
Net Cash Flow From Investing Activities, Discontinued (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
69 Concept fac:NetCashFlowFromOperatingActivities Monetary Duration Labels:
Net Cash Flow From Operating Activities (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
70 Concept fac:NetCashFlowFromOperatingActivitiesContinuing Monetary Duration Labels:
Net Cash Flow From Operating Activities, Continuing (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
71 Concept fac:NetCashFlowFromOperatingActivitiesDiscontinued Monetary Duration Labels:
Net Cash Flow From Operating Activities, Discontinued (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
72 Concept fac:NetCashFlowContinuing Monetary Duration Labels:
Net Cash Flow, Continuing (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
73 Concept fac:NetCashFlowDiscontinued Monetary Duration Labels:
Net Cash Flow, Discontinued (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
74 Concept fac:NetIncomeLoss Monetary Duration Credit Labels:
Net Income (Loss) (Standard Label; English)

Documentation:
Total net income (loss) including portions attributable to parent and noncontrolling interest

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
75 Concept fac:NetIncomeLossAttributableToNoncontrollingInterest Monetary Duration Credit Labels:
Net Income (Loss) Attributable To Noncontrolling Interest (Standard Label; English)

Documentation:
Portion of net income (loss) attributable to noncontrolling interest

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
76 Concept fac:NetIncomeLossAttributableToNoncontrollingInterestPlusPreferredStockDividendsAndOtherAdjustments Monetary Duration Credit Labels:
Net Income (Loss) Attributable to Noncontrolling Interest Plus Preferred Stock Dividends and Other Adjustments (Standard Label; English)

Documentation:
Portion of net income (loss) attributable to noncontrolling interest

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
77 Concept fac:NetIncomeLossAttributableToNonredeemableNoncontrollingInterest Monetary Duration Credit Labels:
Net Income (Loss) Attributable to Nonredeemable Noncontrolling Interest (Standard Label; English)

Documentation:
Portion of net income (loss) attributable to noncontrolling interest

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
78 Concept fac:NetIncomeLossAttributableToParent Monetary Duration Credit Labels:
Net Income (Loss) Attributable To Parent (Standard Label; English)

Documentation:
Portion of net income (loss) attributable to parent

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
79 Concept fac:NetIncomeLossAttributableToRedeemableNoncontrollingInterest Monetary Duration Credit Labels:
Net Income (Loss) Attributable to Redeemable Noncontrolling Interest (Standard Label; English)

Documentation:
Portion of net income (loss) attributable to noncontrolling interest

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
80 Concept fac:NetIncomeLossAvailableToCommonStockholdersBasic Monetary Duration Credit Labels:
Net Income (Loss) Available To Common Stockholders, Basic (Standard Label; English)

Documentation:
Portion of net income (loss) available to common stockholders, basic, after removing all preferred dividends and other adjustments from net income (loss) attributable to parent

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
81 Concept fac:NoncurrentAssets Monetary Instant Debit Labels:
Noncurrent Assets (Standard Label; English)

Documentation:
Total noncurrent assets of the economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
82 Concept fac:NoncurrentLiabilities Monetary Instant Credit Labels:
Noncurrent Liabilities (Standard Label; English)

Documentation:
Total noncurrent assets of the economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
83 Concept fac:NoninterestExpense Monetary Duration Debit Labels:
Noninterest Expense (Standard Label; English)

Documentation:
Total noninterest related expenses of an economic entity which uses interest-based revenues reporting style

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
84 Concept fac:NoninterestIncome Monetary Duration Credit Labels:
Noninterest Income (Standard Label; English)

Documentation:
Total noninterest income reported by economic entity using interest-based revenues style

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
85 Concept fac:NonoperatingGainsLosses Monetary Duration Credit Labels:
Nonoperating Gains (Losses) (Standard Label; English)

Documentation:
Total nonoperating gains (losses) reported by economic entities using securities-based revenues reporting style

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
86 Concept fac:NonoperatingIncomeLoss Monetary Duration Credit Labels:
Nonoperating Income (Expense) (Standard Label; English)

Documentation:
Total nonoperating income (loss) reported by an economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
87 Concept DELETE fac:NonoperatingIncomeLossPlusInterestAndDebtExpense Monetary Duration Credit Labels:
Nonoperating Income (Loss) Plus Interest and Debt Expense (Standard Label; English)

Documentation:
Total combined nonoperating income (loss) plus interest and debt expense reported by economic entity; note that this concept does not currently exist in the US GAAP XBRL Taxonomy

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
88 Concept DELETE fac:NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments Monetary Duration Credit Labels:
Nonoperating Income (Loss) Plus Interest and Debt Expense Plus Income (Loss) from Equity Method Investments (Standard Label; English)

Documentation:
Total combined nonoperating income (loss) plus interest and debt expense plus income (loss) from equity method investments; note that this concept does not currently exist in the US GAAP XBRL Taxonomy

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
89 Concept fac:OperatingAndNonoperatingCostsAndExpenses Monetary Duration Debit Labels:
Operating and Nonoperating Costs and Expenses (Standard Label; English)

Documentation:
Total combined operating and nonoperating costs and expenses; note that this concept does not currently exist in the US GAAP XBRL Taxonomy

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
90 Concept fac:OperatingAndNonoperatingRevenues Monetary Duration Credit Labels:
Operating and Nonoperating Revenues (Standard Label; English)

Documentation:
Total combined operating and nonoperating revenues; note that this concept does not currently exist in the US GAAP XBRL Taxonomy

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
91 Concept fac:OperatingExpenses Monetary Duration Debit Labels:
Operating Expenses (Standard Label; English)

Documentation:
Total indirect operating expenses; excludes any direct costs of revenues

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
92 Concept fac:OperatingIncomeLoss Monetary Duration Credit Labels:
Operating Income (Loss) (Standard Label; English)

Documentation:
Subtotal which reports total operating income (loss) of economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
93 Concept fac:OtherComprehensiveIncomeLoss Monetary Duration Credit Labels:
Other Comprehensive Income (Loss) (Standard Label; English)

Documentation:
Total other comprehensive income (loss) which reconciles net income (loss) to comprehensive income (loss)

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
94 Concept fac:OtherComprehensiveIncomeLossAttributableToNoncontrollingInterest Monetary Duration Credit Labels:
Other Comprehensive Income (Loss) Attributable to Noncontrolling Interest (Standard Label; English)

Documentation:
Total other comprehensive income (loss) which reconciles net income (loss) to comprehensive income (loss)

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
95 Concept fac:OtherComprehensiveIncomeLossAttributableToParent Monetary Duration Credit Labels:
Other Comprehensive Income (Loss) Attributable to Parent (Standard Label; English)

Documentation:
Total other comprehensive income (loss) which reconciles net income (loss) to comprehensive income (loss)

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
96 Concept fac:OtherNoncurrentAssetsOfRegulatedEntity Monetary Instant Debit Labels:
Other Noncurrent Assets of Regulated Entity (Standard Label; English)

Documentation:
Total other noncurrent assets of a regulated entity, excludes property, plant and equipment, current assets, and investments.

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
97 Concept fac:OtherNoncurrentLiabilitiesOfRegulatedEntity Monetary Instant Credit Labels:
Other Noncurrent Liabilities of Regulated Entity (Standard Label; English)

Documentation:
Total other noncurrent liabilities of regulated entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
98 Concept fac:OtherOperatingIncomeExpenses Monetary Duration Credit Labels:
Other Operating Income (Expenses) (Standard Label; English)

Documentation:
Total of any other operating income (loss) which is included within operating income (loss)

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
99 Concept fac:OtherThanFixedNoncurrentAssets Monetary Instant Debit Labels:
Other than Fixed Noncurrent Assets (Standard Label; English)

Documentation:
Total of all other assets other than current assets and fixed assets; used when economic entity reports fixed assets

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
100 Concept fac:ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic Monetary Duration Debit Labels:
Participating Securities, Distributed and Undistributed Earnings (Loss), Basic (Standard Label; English)

Documentation:
Total of all other adjustments related to participating securities distributed and undistributed earnings; used to arrive at net income (loss) attributable to common stockholders, basic

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
101 Concept fac:PreferredStockDividendsAndOtherAdjustments Monetary Duration Debit Labels:
Preferred Stock Dividends And Other Adjustments (Standard Label; English)

Documentation:
Total of all preferred stock dividends or other adjustments; used to arrive at net income (loss) attributable to common stockholders, basic

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
102 Concept fac:ProvisionForLoanLeaseAndOtherLosses Monetary Duration Debit Labels:
Provision For Loan, Lease, And Other Losses (Standard Label; English)

Documentation:
Total provision for loan, lease, or any other losses; used by economic entity reporting using interest-based revenues style. Used by financial institutions.

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
103 Concept fac:PublicUtilitiesPropertyPlantAndEquipmentNet Monetary Duration Debit Labels:
Public Utilities Property, Plant, and Equipment, Net (Standard Label; English)

Documentation:
Total property, plant and equipment of a regulated public utility, net.

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
104 Concept fac:RedeemableNoncontrollingInterest Monetary Instant Credit Labels:
Redeemable Noncontrolling Interest (Standard Label; English)

Documentation:
Total redeemable noncontrolling interest which is reported separate from total temporary equity by an economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
105 Concept fac:RedeemableNoncontrollingInterestCommon Monetary Instant Credit Labels:
Redeemable Noncontrolling Interest Common (Standard Label; English)

Documentation:
Total redeemable noncontrolling interest which is reported separate from total temporary equity by an economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
106 Concept fac:RedeemableNoncontrollingInterestOther Monetary Instant Credit Labels:
Redeemable Noncontrolling Interest Other (Standard Label; English)

Documentation:
Total redeemable noncontrolling interest which is reported separate from total temporary equity by an economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
107 Concept fac:RedeemableNoncontrollingInterestPreferred Monetary Instant Credit Labels:
Redeemable Noncontrolling Interest Preferred (Standard Label; English)

Documentation:
Total redeemable noncontrolling interest which is reported separate from total temporary equity by an economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
108 Concept fac:ReturnOnAssets Decimal Duration Labels:
Return on Assets (ROA) (Standard Label; English)

Documentation:
Net Income (Loss) / Assets

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
109 Concept fac:ReturnOnEquity Decimal Duration Labels:
Return on Equity (ROE) (Standard Label; English)

Documentation:
Net Income (Loss) / Equity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
110 Concept fac:ReturnOnSales Decimal Duration Labels:
Return on Sales (ROS) (Standard Label; English)

Documentation:
Net Income (Loss) / Revenues

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
111 Concept fac:Revenues Monetary Duration Credit Labels:
Revenues (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
112 Concept fac:RevenuesExcludingInterestDividends Monetary Duration Credit Labels:
Revenues, Excluding Interest and Dividends (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
113 Concept fac:RevenuesNetInterestExpense Monetary Duration Credit Labels:
Revenues, Net of Interest Expense (Standard Label; English)

Documentation:
Used by financial institutions only. Operating revenues net of interest expense.

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
114 Concept fac:SustainableGrowthRate Decimal Duration Labels:
Sustainable Growth Rate (SGR) (Standard Label; English)

Documentation:
((Net Income (Loss) / Revenues) * (1+((Assets - Equity) / Equity))) / ((1 / (Revenues / Assets))-(((Net Income (Loss) / Revenues) * (1+(((Assets - Equity) / Equity))))))

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
115 Concept fac:TemporaryEquity Monetary Instant Credit Labels:
Temporary Equity (Standard Label; English)

Documentation:
Total temporary equity of the economic entity; reported separately from redeemable noncontrolling interest

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
116 Concept fac:TemporaryEquityAttributableToParent Monetary Instant Credit Labels:
Temporary Equity Attributable to Parent (Standard Label; English)

Documentation:
Total temporary equity of the economic entity; reported separately from redeemable noncontrolling interest

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
117 Concept fac:TradingSymbol Monetary Duration Labels:
Trading Symbol (Standard Label; English)

Documentation:
Trading symbol of economic entity issuing financial report

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
118 Concept fac:UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic Monetary Duration Credit Labels:
Undistributed Earnings (Loss) Allocated to Participating Securities, Basic (Standard Label; English)

Documentation:
Total of all preferred stock dividends or other adjustments; used to arrive at net income (loss) attributable to common stockholders, basic

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf

Last updated: 7/27/2021 7:06:41 AM

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