-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, RJI/hTB67cyKOIm43XcCgTNPL56Lg8ASHiI8aO3uCj9KyLsEBdbgYDSFXfSgX03W 9yenoCttXSlJmCLO1tR05w== 0000008670-08-000032.txt : 20080402 0000008670-08-000032.hdr.sgml : 20080402 20080402163230 ACCESSION NUMBER: 0000008670-08-000032 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 17 CONFORMED PERIOD OF REPORT: 20071231 ITEM INFORMATION: Other Events ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20080402 DATE AS OF CHANGE: 20080402 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AUTOMATIC DATA PROCESSING INC CENTRAL INDEX KEY: 0000008670 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 221467904 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-05397 FILM NUMBER: 08733946 BUSINESS ADDRESS: STREET 1: ONE ADP BOULVARD CITY: ROSELAND STATE: NJ ZIP: 07068 BUSINESS PHONE: 9739747849 MAIL ADDRESS: STREET 1: ONE ADP BOULEVARD CITY: ROSELAND STATE: NJ ZIP: 07068 8-K 1 dec07_8k.htm FORM 8K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

______________

FORM 8-K
CURRENT REPORT

 

Pursuant to Section 13 or 15(d) of The
Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): April 2, 2008

AUTOMATIC DATA PROCESSING, INC.

(Exact name of registrant as specified in its charter)

 

 

Delaware

 

1-5397

 

22-1467904

(State or other
jurisdiction of
incorporation)

 

(Commission File Number)

 

(IRS Employer Identification No.)

 

One ADP Boulevard, Roseland, New Jersey

07068

(Address of principal executive offices)

(Zip Code)

 

Registrant’s telephone number, including area code: (973) 974-5000

N/A

(Former name or former address, if changed since last report)

 

Check the appropriate box below if the Form 8 K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

 

o          Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 

o          Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 

o          Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act

(17 CFR 240.14d-2(b))

 

o          Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act

(17 CFR 240.13e-4(c))

 

Item 8.01.

Other Events.

Attached as Exhibit 100 to this Current Report on Form 8-K are documents that contain information from Automatic Data Processing, Inc.’s Quarterly Report on Form 10-Q for the quarter ended December 31, 2007, filed with the Securities and Exchange Commission on February 11, 2008, formatted in XBRL (eXtensible Business Reporting Language). Users of this data are advised pursuant to Rule 401 of Regulation S-T that the financial and other information contained in the XBRL documents is unaudited and that these are not the official publicly filed financial statements of Automatic Data Processing, Inc. The purpose of submitting these XBRL formatted documents is to test the related format and technology and, as a result, investors should continue to rely on the official filed version of the furnished documents and not rely on the information in this Current Report on Form 8-K, including Exhibit 100, in making investment decisions.

In accordance with Rule 402 of Regulation S-T, the information in this Current Report on Form 8-K, including Exhibit 100, shall not be deemed to be “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or otherwise subject to the liability of that section, and shall not be incorporated by reference into any registration statement or other document filed under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such filing.

 

Item 9.01

Financial Statements and Exhibits.

 

 

(d)

Exhibits

 

The following exhibits are filed as part of this Current Report on Form 8-K:

                                                  

Exhibit
Number

Description

100

The following materials from Automatic Data Processing, Inc.’s Quarterly Report on Form 10-Q for the quarter ended December 31, 2007, filed on February 11, 2008, formatted in XBRL (eXtensible Business Reporting Language): (i) the Statements of Consolidated Earnings for the three and six months ended December 31, 2007 and 2006, (ii) the Consolidated Balance Sheets at December 31, 2007 and June 30, 2007, and (iii) the Statements of Consolidated Cash Flows for the six months ended December 31, 2007 and 2006.

 

 

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Date: April 2, 2008

AUTOMATIC DATA PROCESSING, INC.

 

By:

/s/ James B. Benson

Name: James B. Benson

 

Title:

Vice President

Exhibit Index

Exhibit Number

Description

100

The following materials from Automatic Data Processing, Inc.’s Quarterly Report on Form 10-Q for the quarter ended December 31, 2007, filed on February 11, 2008, formatted in XBRL (eXtensible Business Reporting Language): (i) the Statements of Consolidated Earnings for the three and six months ended December 31, 2007 and 2006, (ii) the Consolidated Balance Sheets at December 31, 2007 and June 30, 2007, and (iii) the Statements of Consolidated Cash Flows for the six months ended December 31, 2007 and 2006.

 

 

 

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Noncurrent Accrued Rent Accrued Rent, Noncurrent Accrued Royalties Taxes Payable [Abstract] Taxes Payable Taxes Payable, Total Accrued Vacation Accumulated Amortization, Finite-Lived Intangible Assets Accumulated Amortization of Other Deferred Costs Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract] Accumulated Comprehensive Income, after Adoption of New Accounting Principle Accumulated Other Comprehensive Income (Loss), Net of Tax, Ending Balance Accumulated Other Comprehensive Income (Loss), Net of Tax, Beginning Balance Accumulated Other Comprehensive Income (Loss), Net of Tax Accumulated Other Comprehensive Income (Loss), Net of Tax, Total Accumulated Depreciation and Amortization Accumulated Depreciation and Amortization, Total Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Total Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Beginning Balance Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Ending Balance Real Estate Investment Property, Accumulated Depreciation Other Comprehensive Income (Loss), Additional Minimum Pension Liability, Tax Effect Major Class of Acquired Finite-Lived Intangible Asset, Class Name [Domain] Major Class of Acquired Finite-Lived Intangible Asset by Class Name [Axis] Major Class of Acquired Finite-Lived Intangible Asset [Line Items] Major Class of Acquired Finite-Lived Intangible Asset [Table] Acquired Indefinite-lived Intangible Assets, Gross, Total Acquired Indefinite-lived Intangible Assets, Gross Payments to Acquire Businesses and Interest in Affiliates [Abstract] Payments to Acquire Businesses and Interest in Affiliates Payments to Acquire Businesses and Interest in Affiliates, Total Payments to Acquire Businesses, Net of Cash Acquired [Abstract] Payments to Acquire Businesses, Net of Cash Acquired Payments to Acquire Businesses, Net of Cash Acquired, Total Acquisition of Content Rights in Exchange for Future Services [Member] Amortization of Deferred Acquisition Costs (DAC) Payments for (Proceeds from) Businesses and Interest in Affiliates [Abstract] Other Payments to Acquire Businesses Payments for (Proceeds from) Businesses and Interest in Affiliates Payments for (Proceeds from) Businesses and Interest in Affiliates, Total Payments for (Proceeds from) Real Estate Partnership Investment, Net [Abstract] Payments for (Proceeds from) Real Estate Partnership Investment, Net Payments for (Proceeds from) Real Estate Partnership Investment, Net, Total Acquisition [Member] Payments to Acquire Partners Interest in Real Estate Partnership, Net of Cash Acquired Noncash or Part Noncash Acquisition, Accounts Receivable Acquired Noncash or Part Noncash Acquisition, Fixed Assets Acquired Noncash or Part Noncash Acquisition, Intangible Assets Acquired Noncash or Part Noncash Acquisition, Inventory Acquired Noncash or Part Noncash Acquisition, Investments Acquired Noncash or Part Noncash Acquisition, Other Assets Acquired Noncash or Part Noncash Acquisition, Value of Assets Acquired Noncash or Part Noncash Acquisition, Value of Assets Acquired, Total Noncash or Part Noncash Acquisition, Interest Acquired Noncash or Part Noncash Acquisition, Debt Assumed Noncash or Part Noncash Acquisition, Employee Benefit Liabilities Assumed Noncash or Part Noncash Acquisition, Other Liabilities Assumed Noncash or Part Noncash Acquisition, Payables Assumed Noncash or Part Noncash Acquisition, Value of Liabilities Assumed Noncash or Part Noncash Acquisition, Value of Liabilities Assumed, Total Noncash or Part Noncash Acquisition, Noncash Financial or Equity Instrument Consideration, Due Date, Day, Month and Year Noncash or Part Noncash Acquisition, Noncash Financial or Equity Instrument Consideration, Due Date, Month and Year Noncash or Part Noncash Acquisition, Noncash Financial or Equity Instrument Consideration, Due Date, Year Noncash or Part Noncash Acquisition, Noncash Financial or Equity Instrument Consideration, Options Issued Noncash or Part Noncash Acquisition, Noncash Financial or Equity Instrument Consideration, Rate Noncash or Part Noncash Acquisition, Noncash Financial or Equity Instrument Consideration, Shares Issued Noncash or Part Noncash Acquisition, Noncash Financial or Equity Instrument Consideration, Warrants Issued Noncash or Part Noncash Acquisition, Net Nonmonetary Assets Acquired (Liabilities Assumed) Noncash or Part Noncash Acquisition, Net Nonmonetary Assets Acquired (Liabilities Assumed), Total Noncash or Part Noncash Acquisition by Unique Description [Axis] Noncash or Part Noncash Acquisition [Line Items] Noncash or Part Noncash Acquisitions [Table] Additional Cash and Cash Equivalent Related Text Additions to Contract Holders Funds Additional Paid in Capital, Ending Balance Additional Paid in Capital, Beginning Balance Additional Paid in Capital Additional Paid in Capital, Total Additional Paid in Capital, Common Stock, Period Increase (Decrease) Additional Paid in Capital, Common Stock, Period Increase (Decrease), Total Additional Paid in Capital, Common Stock, Repurchased and Retired Additional Paid in Capital, Common Stock, Retired Additional Paid in Capital, Common Stock, Shares Held in Trust for Employee Stock Ownership Plan Additional Paid in Capital, Common Stock, Stock Dividend Additional Paid in Capital, Common Stock, Stock Issued, Acquisitions Additional Paid in Capital, Common Stock, Stock Issued, Employee Stock Ownership Plan Additional Paid in Capital, Common Stock, Stock Issued, Employee Stock Purchase Plan Additional Paid in Capital, Common Stock, Stock Issued, New Issues Additional Paid in Capital, Common Stock, Stock Issued, Restricted Stock Award, Forfeitures Additional Paid in Capital, Common Stock, Stock Issued, Restricted Stock Award, Net of Forfeitures Additional Paid in Capital, Common Stock, Stock Issued, Restricted Stock Award, Net of Forfeitures, Total Additional Paid in Capital, Common Stock, Stock Issued, Restricted Stock Award, Gross Additional Paid in Capital, Common Stock, Stock Issued, Share-based Compensation Additional Paid in Capital, Common Stock, Stock Issued, Stock Options Exercised Additional Paid in Capital, Common Stock, Stock Issued Additional Paid in Capital, Common Stock, Stock Issued, Total Additional Paid in Capital, Common Stock, Treasury Stock Reissued as Common Additional Paid in Capital, Common Stock, Ending Balance Additional Paid in Capital, Common Stock, Beginning Balance Additional Paid in Capital, Common Stock Additional Paid in Capital, Period Increase (Decrease) Additional Paid in Capital, Period Increase (Decrease), Total Additional Paid in Capital, Preferred Stock, Converted Additional Paid in Capital, Preferred Stock, Period Increase (Decrease) Additional Paid in Capital, Preferred Stock, Period Increase (Decrease), Total Additional Paid in Capital, Preferred Stock, Stock Issued Additional Paid in Capital, Preferred Stock, Stock Issued, Total Additional Paid in Capital, Preferred Stock, Retired Additional Paid in Capital, Preferred Stock, Stock Dividend Additional Paid in Capital, Preferred Stock, Ending Balance Additional Paid in Capital, Preferred Stock, Beginning Balance Additional Paid in Capital, Preferred Stock Additional Paid in Capital, Shares Held in Trust for Employee Stock Ownership Plan Additional Paid in Capital, Stock Dividend Additional Paid in Capital, Stock Issued, Acquisitions Additional Paid in Capital, Stock Issued, Employee Stock Ownership Plan Additional Paid in Capital, Stock Issued, Employee Stock Purchase Plan Additional Paid in Capital, Stock Issued, New Issues Additional Paid in Capital, Stock Issued, Restricted Stock Award, Forfeitures Additional Paid in Capital, Stock Issued, Restricted Stock Award, Net of Forfeitures Additional Paid in Capital, Stock Issued, Restricted Stock Award, Net of Forfeitures, Total Additional Paid in Capital, Stock Issued, Restricted Stock Award, Gross Additional Paid in Capital, Stock Issued, Share-based Compensation Additional Paid in Capital, Stock Issued, Stock Options Exercised Additional Paid in Capital, Stock Issued, Value, Mark-to-Market Adjustment Additional Paid in Capital, Stock Issued Additional Paid in Capital, Stock Issued, Total Additional Paid in Capital, Stock Repurchased and Retired Additional Paid in Capital, Stock Retired Additional Paid in Capital, Tax Benefit from Share-based Compensation Additional Paid in Capital, Treasury Stock Reissued as Common Stock Payments to Acquire Productive Assets [Abstract] Payments to Acquire Productive Assets Payments to Acquire Productive Assets, Total Time Sharing Transactions, Additions to Allowance for Current Period Sales on Receivables Sold with Recourse Time Sharing Transactions, Additions to Allowance for Current-Period Sales Additions to Other Assets, Description Adjustable Rate Residential Mortgage [Member] Increase (Decrease) in Allowance for Funds Used During Construction Adjustment for Amortization [Abstract] Amortization of Advance Royalty Amortization of Debt Issuance Costs Amortization of Financing Costs and Discounts [Abstract] Amortization of Financing Costs and Discounts Amortization of Financing Costs and Discounts, Total Amortization of Deferred Hedge Gains Amortization of Deferred Property Taxes Amortization of Leased Asset Amortization of Nuclear Fuel Lease Amortization of Power Contracts Emission Credits Amortization of Rate Deferral Restricted Stock Expense Adjustment for Amortization Adjustment for Amortization, Total Noncash Commission and Closing Costs Gain (Loss) on Sale of Commodity Contracts Cost of Goods Sold, Depreciation Cost of Operating Properties Sold Depreciation, Cost of Services Increase (Decrease) in Deferred Gas Cost Deferred Income Taxes Investment Tax Credit Deferred Purchased Power Costs Depletion of Oil and Gas Properties Depreciation [Abstract] Depreciation Depreciation, Total Depreciation Premises and Equipment Gain (Loss) on Sale of Derivatives Equity Method Investment, Dividends or Distributions Income (Loss) from Equity Unconsolidated Real Estate Partnerships Employee Benefits and Stock-based Compensation, Total Employee Benefits and Stock-based Compensation Adjustment for Long-term Intercompany Transactions, Net of Tax [Abstract] Adjustment for Long-term Intercompany Transactions, Gross of Tax Adjustment for Long-term Intercompany Transactions, Net of Tax Adjustment for Long-term Intercompany Transactions, Net of Tax, Total Impairment of Leasehold Issuance of Stock and Warrants for Services or Claims Noncash Merger Related Costs Adjustment Minority Interest in Operating Partnerships Adjustment Minority Interest in Partial Interest Gain (Loss) on Sale of Mortgage Loans, Net Adjustment Other Minority Interest Increase (Decrease) in Gas Imbalance Receivable Adjustment Plant Capacity Noncash Project Abandonment Costs Gain (Loss) on Sale of Property Plant Equipment [Abstract] Purchase of Operating Properties Gain (Loss) on Sale of Oil and Gas Property [Abstract] Gain (Loss) on Sale of Oil and Gas Property Gain (Loss) on Sale of Oil and Gas Property, Total Gain (Loss) on Sale of Property [Abstract] Gain (Loss) on Sale of Property Gain (Loss) on Sale of Property, Total Gain (Loss) on Sale of Proved Property Gain (Loss) on Sale of Timber Property Gain (Loss) on Sale of Unproved Property Gain (Loss) on Sale of Other Assets Gain (Loss) on Sale of Equity Method Investments Gain (Loss) on Sale of Other Investments Gain (Loss) on Sale of Project Adjustment Realized Gain (Loss) on Sale of Property Gain (Loss) on Sale of Debt Investments Gain (Loss) on Sale of Equity Investments Gain (Loss) on Sale of Investment Properties Reclamation and Mine Shutdown Provision Reimbursement from Limited Partnership Investment Impairment of Retained Interest Stock Option Plan Expense Storm Damage Provision Unrealized Gain (Loss) on Derivatives Unrealized Gain (Loss) on Energy Contracts Unrealized Gain (Loss) on Derivatives and Commodity Contracts [Abstract] Unrealized Gain (Loss) on Derivatives and Commodity Contracts Unrealized Gain (Loss) on Derivatives and Commodity Contracts, Total Unrealized Gain (Loss) on Commodity Contracts Unrealized Gain (Loss) on Investments [Abstract] Unrealized Gain (Loss) on Investments Unrealized Gain (Loss) on Investments, Total Adjustment of Warrants Granted for Services Write-off of Inventory Adjustments to Reconcile to Income (Loss) from Continuing Operations [Abstract] Adjustments to Reconcile to Income (Loss) from Continuing Operations Adjustments to Reconcile to Income (Loss) from Continuing Operations, Total Adjustments to Reconcile Income (Loss) to Net Cash Provided by (Used in) Continuing Operations [Abstract] Adjustments to Reconcile Income (Loss) to Net Cash Provided by (Used in) Continuing Operations Adjustments to Reconcile Income (Loss) to Net Cash Provided by (Used in) Continuing Operations, Total Adjustments of Retained Earnings and Accumulated Other Comprehensive Income (Loss) Due to Application of Measurement Provisions [Abstract] Administrative Fees, Description Adoption Date of SFAS 156 Advance Payments by Borrowers for Taxes and Insurance Advance Payments by Borrowers for Taxes and Insurance Disclosure [Abstract] Advance Payments by Borrowers for Taxes and Insurance, at Fair Value Advance Payments by Borrowers for Taxes and Insurance Related Text Advance Payments by Borrowers for Taxes and Insurance Summary Advance Rent Advances from Federal Home Loan Banks Advances from Federal Home Loan Banks, Total Advances for Gas Exploration, Development and Production Amount Advances to Affiliate Advertising Barter Transactions, Advertising Barter Costs Advertising Barter Transactions, Advertising Barter Revenue Advertising Barter Transactions, Indeterminable Fair Value Disclosure Advertising Barter Transactions [Member] Advertising Barter Transactions Advertising Costs, Capitalized Direct Response Advertising, Amortization Advertising Costs, Capitalized Direct Response Advertising, Asset Additions Advertising Costs, Capitalized Direct Response Advertising, Write-down Advertising Costs, Policy, Capitalized Direct Response Advertising, Amortization Period Advertising Costs, Policy, Capitalized Direct Response Advertising, Description of Qualifying Activity Advertising Costs, Policy, Capitalized Direct Response Advertising, Types of Costs Capitalized Advertising Costs, Policy, Capitalized Direct Response Advertising Advertising Costs, Policy Advertising Expense [Member] Advertising Revenue Advertising Expense Aged Short Security Differences Real Estate, Federal Income Tax Basis Gain (Loss) on Derivative Instruments, Net, Net of Tax Gain (Loss) on Derivative Instruments, Net, Net of Tax, Total Gain on Derivative Instruments, Pretax Gain on Derivative Instruments, Net of Tax Indebtedness [Abstract] Indebtedness Indebtedness, Total Loss on Derivative Instruments, Pretax Loss on Derivative Instruments, Net of Tax Agricultural Related Inventory [Abstract] Agricultural Related Inventory Agricultural Related Inventory, Total Airline Related Inventory, Aircraft Fuel Air Transportation Equipment [Member] Airline Related Inventory, Aircraft Parts Airline Related Inventory [Abstract] Airline Related Inventory Airline Related Inventory, Total All Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Not Accounted for Using Income Recognition Model, at Carrying Value All Certain Loans Acquired in Transfer Accounted for as Debt Securities, Not Accounted for Using Income Recognition Model, End of Period, at Carrying Value All Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Not Accounted for Using Income Recognition Model, End of Period, at Carrying Value All Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Not Accounted for Using Income Recognition Model All Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Not Accounted for Using Income Recognition Model, Ending Balance Allocation of Stock Compensation, General and Administrative Allocation of Stock Compensation, Marketing and Selling Allocation of Stock Compensation, Research and Development Allocations to Policyholders, Policies Allowable Assets Erroneously Reported as Nonallowable Allowable Assets Erroneously Reported as Nonallowable, Total Allowance for Doubtful Accounts Receivable, Noncurrent Allowance for Doubtful Accounts, Continuing Operations [Member] Allowance for Doubtful Accounts Receivable, Current, Ending Balance Allowance for Doubtful Accounts Receivable, Current, Beginning Balance Allowance for Doubtful Accounts Receivable, Current Allowance for Doubtful Accounts, Current [Member] Allowance for Doubtful Accounts, Discontinued Operations [Member] Allowance for Doubtful Accounts, Noncurrent [Member] Allowance for Doubtful Accounts [Member] Allowance for Franchise Notes Receivable [Member] Allowance for Franchise Receivables [Member] Allowance for Funds Used During Construction [Member] Inventory Valuation Reserve [Member] Allowance for Loan and Lease Losses [Member] Allowance for Loan and Lease Losses, Foreign Currency Translation Allowance for Loan and Lease Losses, Loans Acquired Allowance for Loan and Lease Losses, Loans Sold Allowance for Loan and Lease Losses [Roll Forward] Allowance for Loan and Lease Losses, Period Increase (Decrease) Allowance for Loan and Lease Losses, Period Increase (Decrease), Total Allowance for Loan and Lease Losses, Other Adjustments, Net Allowance for Loan and Lease Losses, Other Adjustments, Net, Total Allowance for Loan and Lease Losses, Provision for Loss, Gross Allowance for Loan and Lease Losses, Provision for Loss, Net Allowance for Loan and Lease Losses, Provision for Loss, Net, Total Allowance for Loan and Lease Losses, Recoveries of Bad Debts Allowance for Loan and Lease Losses, Write-offs Allowance for Losses on Finance Receivables [Member] Allowance for Notes Receivable [Member] Allowance for Notes Receivable, Current Allowance for Promotions [Member] Allowance for Receivable from Insurance Provider [Member] Allowance for Reinsurance Recoverable [Member] Allowance for Sales Returns [Member] Allowance for Trade Receivables [Member] Time Sharing Transactions, Allowance for Uncollectible Accounts on Receivables Sold with Recourse, Ending Balance Time Sharing Transactions, Allowance for Uncollectible Accounts on Receivables Sold with Recourse, Beginning Balance Time Sharing Transactions, Allowance for Uncollectible Accounts on Receivables Sold with Recourse Time Sharing Transactions, Allowance for Uncollectible Accounts, Ending Balance Time Sharing Transactions, Allowance for Uncollectible Accounts, Beginning Balance Time Sharing Transactions, Allowance for Uncollectible Accounts Allowance for Uncollectible Agency Loans [Member] Allowance for Uncollectible Customer's Liability for Acceptances Allowance for Uncollectible Deductibles [Member] Allowance for Uncollectible Premiums Receivable [Member] Alternative Disclosure on Productive Wells Alternative Excess Net Capital Alternative Excess Net Capital, Total Alternative Net Capital Requirement Alternative Net Capital Requirement, Total Amortization of Deferred Charges [Abstract] Amortization of Acquisition Costs Amortization of Capitalized Value of Business Acquired Asset Cost of Goods Sold, Amortization Amortization of Deferred Loan Fees Amortization of Deferred Policy Acquisition Costs Amortization of Deferred Policy Acquisition Costs, Total Amortization of Deferred Sales Commissions [Member] Amortization of Deferred Sales Commissions Amortization of Financing Costs Amortization of Intangible Assets Amortization of Intangible Assets, Total Amortization of Intangibles, Nonproduction [Member] Amortization of Mortgage Servicing Rights (MSRs) Other Amortization of Deferred Charges Amortization Period of Deferred Gain (Loss) on Discontinuation of Fair Value Hedge Amortization Period of Deferred Gain (Loss) on Discontinuation of Foreign Currency Fair Value Hedge Amortization Period of Deferred Gain (Loss) on Discontinuation of Interest Rate Fair Value Hedge Amortization Period of Deferred Gain (Loss) on Discontinuation of Price Risk Fair Value Hedge Amortization of Regulatory Asset [Member] Amortization of Regulatory Asset Amortization of Value of Business Acquired (VOBA) Amortization of Deferred Charges Amortization of Deferred Charges, Total Real Estate, Intercompany Profits Included in Carrying Amount Amount Available for Dividend Distribution with Approval from Regulatory Agencies Amount Available for Dividend Distribution without Affecting Capital Adequacy Requirements Amount Available for Dividend Distribution without Prior Approval from Regulatory Agency Cash Flow Hedge Gain (Loss) Reclassified to Cost of Sales, Net Cash Flow Hedge Gain (Loss) Reclassified to Cost of Sales, Net, Total Cash Flow Hedge Gain (Loss) Reclassified to Earnings, Net Cash Flow Hedge Gain (Loss) Reclassified to Earnings, Net, Total Cash Flow Hedge Gain (Loss) Reclassified to Interest Expense, Net Cash Flow Hedge Gain (Loss) Reclassified to Interest Expense, Net, Total Cash Flow Hedge Gain (Loss) Reclassified to Investment Income, Net Cash Flow Hedge Gain (Loss) Reclassified to Investment Income, Net, Total Cash Flow Hedge Gain (Loss) Reclassified to Other Expense, Net Cash Flow Hedge Gain (Loss) Reclassified to Other Expense, Net, Total Cash Flow Hedge Gain (Loss) Reclassified to Other Income, Net Cash Flow Hedge Gain (Loss) Reclassified to Other Income, Net, Total Cash Flow Hedge Gain (Loss) Reclassified to Revenue, Net Cash Flow Hedge Gain (Loss) Reclassified to Revenue, Net, Total Cash Flow Hedge Gain (Loss) to be Reclassified within Twelve Months Cash Flow Hedge Gain Reclassified to Cost of Sales Cash Flow Hedge Gain Reclassified to Earnings Cash Flow Hedge Gain Reclassified to Earnings, Total Cash Flow Hedge Gain Reclassified to Interest Expense Cash Flow Hedge Gain Reclassified to Investment Income Cash Flow Hedge Gain Reclassified to Other Expense Cash Flow Hedge Gain Reclassified to Other Income Cash Flow Hedge Gain Reclassified to Revenue Cash Flow Hedge Loss Reclassified to Cost of Sales Cash Flow Hedge Loss Reclassified to Earnings Cash Flow Hedge Loss Reclassified to Earnings, Total Cash Flow Hedge Loss Reclassified to Interest Expense Cash Flow Hedge Loss Reclassified to Investment Income Cash Flow Hedge Loss Reclassified to Other Expense Cash Flow Hedge Loss Reclassified to Other Income Cash Flow Hedge Loss Reclassified to Revenue Amount of Deferred Costs Related to Long-term Contracts Deferred Gain (Loss) on Discontinuation of Fair Value Hedge Deferred Gain (Loss) on Discontinuation of Foreign Currency Fair Value Hedge Deferred Gain (Loss) on Discontinuation of Interest Rate Fair Value Hedge Deferred Gain (Loss) on Discontinuation of Price Risk Fair Value Hedge Foreign Currency Cash Flow Hedge Gain (Loss) Reclassified to Earnings, Net Foreign Currency Cash Flow Hedge Gain (Loss) to be Reclassified During Next 12 Months Amount of Gain (Loss) Related to Irrevocable Election to Reclassify Available-for-sale Securities to Trading Securities upon Adoption of SFAS 156 Amount of Ineffectiveness on Net Investment Hedges Interest Rate Cash Flow Hedge Gain (Loss) Reclassified to Earnings, Net Interest Rate Cash Flow Hedge Gain (Loss) to be Reclassified During Next 12 Months, Net Price Risk Cash Flow Hedge Gain (Loss) Reclassified to Earnings, Net Translation Adjustment for Net Investment Hedge, Loss (Gain) on Reclassified of Earnings, Net of Tax Translation Adjustment Functional to Reporting Currency, Loss (Gain) on Reclassified of Earnings, Net of Tax Due from Affiliate, Current Due from Affiliate, Noncurrent Due from Employees, Current Due from Employees, Noncurrent Due from Joint Ventures, Current Due from Joint Ventures, Noncurrent Due from Other Related Parties, Current Due from Other Related Parties, Noncurrent Due to Affiliate Due to Affiliate, Noncurrent Due to Employees Due to Employees, Noncurrent Due to Other Related Parties, Current Due to Other Related Parties, Noncurrent Due to Related Parties, Current and Unclassified [Abstract] Due to Related Parties, Noncurrent [Abstract] Due to Related Parties, Noncurrent Due to Related Parties, Noncurrent, Total Due to Related Parties Due to Related Parties, Total Receivable from Officers and Directors for Loans Receivable from Shareholders or Affiliates Ancillary Fee Income Generated by Servicing Financial Assets, Amount Ancillary Fee Income Generated by Servicing Financial Assets, Description of Where Reported on Statement of Income Annuitization Benefit [Member] Antidilutive Shares Outstanding Environmental Costs of Property for Sale, Disposal or Abandonment, Anticipated Exit Costs Environmental Costs of Property for Sale, Disposal or Abandonment, Anticipated Exit Costs, Total Anticipated Investment Income as Component of Premium Deficiency on Short Duration Contracts, Policy Convertible Debt Securities [Member] Equity Unit Purchase Agreements [Member] Applicability, Impact and Conclusion of Environmental Loss Contingencies [Abstract] Applicability and Impact of Environmental Laws Liability for Asbestos and Environmental Claims [Abstract] Liability for Asbestos and Environmental Claims, Description Liability for Asbestos and Environmental Claims, Net, Claims Paid Liability for Asbestos and Environmental Claims, Gross, Ending Balance Liability for Asbestos and Environmental Claims, Gross, Beginning Balance Liability for Asbestos and Environmental Claims, Gross Liability for Asbestos and Environmental Claims, Gross, Incurred Loss Liability for Asbestos and Environmental Claims, Net, Incurred Loss Liability for Asbestos and Environmental Claims, Net, Ending Balance Liability for Asbestos and Environmental Claims, Net, Beginning Balance Liability for Asbestos and Environmental Claims, Net Liability for Asbestos and Environmental Claims, Methodology and Assumptions Asset-Backed Securities, at Carrying Value Asset-backed Securities [Member] Assets Disposed of by Method Other than Sale, in Period of Disposition, Asset Description [Domain] Assets Disposed of by Method Other than Sale, in Period of Disposition, Income Statement Classification of Gain (Loss) on Disposal Assets Disposed of by Method Other than Sale, in Period of Disposition, Method of Disposal Assets Disposed of by Method Other than Sale, in Period of Disposition, Segment Classification Recorded Third-Party Environmental Recoveries, Balance Sheet Classification [Abstract] Recorded Third-Party Environmental Recoveries, Caption Recorded Third-Party Environmental Recoveries, Components Recorded Third-Party Environmental Recoveries, Current Recorded Third-Party Environmental Recoveries, Discount Rate Recorded Third-Party Environmental Recoveries, Discount Recorded Third-Party Environmental Recoveries, Net Recorded Third-Party Environmental Recoveries, Net, Total Recorded Third-Party Environmental Recoveries, Noncurrent Recorded Third Party Environmental Recoveries, Reconciliation of Undiscounted Amount to Recorded Balance [Abstract] Recorded Third-Party Environmental Recoveries, Undiscounted Recorded Third-Party Environmental Recoveries Receivable Asset Impairment Charges [Abstract] Other Asset Impairment Charges Asset Impairment Charges Asset Impairment Charges, Total Asset Impairment for Regulatory Action [Member] Revenue, Asset Management Fees [Abstract] Revenue, Asset Management Fees Revenue, Asset Management Fees, Total Asset or Liability from Transfers of Financial Assets Having No Reasonable Estimate of Fair Value, at Carrying Value Asset or Liability from Transfers of Financial Assets Having No Reasonable Estimate of Fair Value, Description [Domain] Asset or Liability from Transfers of Financial Assets Having No Reasonable Estimate of Fair Value, Reason why Not Estimated Asset Recoverable Gas Costs [Member] Asset Recovery Damaged Property Costs, Current Asset Retirement Obligation [Abstract] Asset Retirement Obligation, Cash Paid to Settle Asset Retirement Obligation Costs [Member] Asset Retirement Obligation, Current, Ending Balance Asset Retirement Obligation, Current, Beginning Balance Asset Retirement Obligation, Current Asset Retirement Obligation Disclosure [Text Block] Asset Retirement Obligation, Accretion Expense Asset Retirement Obligation, Foreign Currency Translation Asset Retirement Obligation, Period Increase (Decrease) Asset Retirement Obligation, Period Increase (Decrease), Total Asset Retirement Obligations, Description Asset Retirement Obligation, Legally Restricted Assets, Fair Value Asset Retirement Obligation, Liabilities Incurred Asset Retirement Obligation, Liabilities Settled Asset Retirement Obligations, Liability Not Recognized Asset Retirement Obligations, Noncurrent, Ending Balance Asset Retirement Obligations, Noncurrent Asset Retirement Obligations, Noncurrent, Total Asset Retirement Obligation, Revision of Estimate Asset Retirement Obligations, Significant Changes Asset Retirement Obligations and Environmental Cost, Policy Asset Retirement Obligations, Policy Environmental Costs, Capitalization Policy Environmental Costs, Policy Asset Retirement Obligation, Ending Balance Asset Retirement Obligation, Beginning Balance Asset Retirement Obligation Asset Retirement Obligation, Total Asset under Construction [Member] Assets Designated to Closed Block [Abstract] Assets Designated to Closed Block, Cash and Cash Equivalents Assets Designated to Closed Block, Equity Securities, at Fair Value Assets Designated to Closed Block, Fixed Maturities, Held-to-maturity, at Amortized Cost Assets Designated to Closed Block, Mortgage Loans on Real Estate Assets Designated to Closed Block, Other Closed Block Assets Assets Designated to Closed Block, Policy Loans Assets Designated to Closed Block, Real Estate Assets Designated to Closed Block, Short-term Investments Assets Designated to Closed Block Assets Designated to Closed Block, Total Assets of Discontinued Operations, Current Assets of Discontinued Operations, Current, Total Assets of Discontinued Operations, Noncurrent Assets of Discontinued Operations, Noncurrent, Total Recorded Third-Party Recoveries Related to Environmental Remediation Obligations [Abstract] Energy Marketing Contracts Assets, Current Property, Plant and Equipment Assets Held-for-sale Disclosure [Abstract] Assets Held-for-sale, at Carrying Value Assets Held-for-sale, at Carrying Value, Total Assets Held-for-sale, Current Assets Held-for-sale, Current, Total Assets Held-for-sale, Long Lived [Abstract] Statement of Financial Position [Abstract] Assets of Discontinued Operations Assets of Discontinued Operations, Total Assets or Liabilities from Transfers of Financial Assets Having No Reasonable Estimate of Fair Value, Carrying Amount, Total Assets or Liabilities from Transfers of Financial Assets Having No Reasonable Estimate of Fair Value, Carrying Amount Assets or Liabilities from Transfers of Financial Assets Having No Reasonable Estimate of Fair Value [Abstract] Assets or Liabilities from Transfers of Financial Assets Having No Reasonable Estimate of Fair Value [Axis] Assets or Liabilities from Transfers of Financial Assets Having No Reasonable Estimate of Fair Value [Line Items] Assets or Liabilities from Transfers of Financial Assets Having No Reasonable Estimate of Fair Value [Table] Real Estate Held for Development and Sale, Subsidiary Assets Sold under Agreements to Repurchase, Interest Rate Assets Sold under Agreements to Repurchase, Type [Domain] Assets Sold under Agreements to Repurchase [Axis] Assets Sold under Agreements to Repurchase, Carrying Amounts Assets Sold under Agreements to Repurchase [Line Items] Assets Sold under Agreements to Repurchase, Market Value Assets Sold under Agreements to Repurchase, Repurchase Liability Assets Sold under Agreements to Repurchase [Table] Assets, Total [Member] Assets of Wholly Owned Real Estate Investment Subsidiaries Assumed Premiums Earned, Accident and Health Assumed Premiums Earned, Life Assumed Premiums Earned, Other Insurance Assumed Premiums Earned, Property and Casualty Assumed Premiums Earned Assumed Premiums Earned, Total Assumed Premiums Written, Accident and Health Assumed Premiums Written, Life Assumed Premiums Written, Other Insurance Assumed Premiums Written, Property and Casualty Assumed Premiums Written Assumption for Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Discount Rate Assumption for Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Expected Credit Losses Assumption for Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Other Key Assumption Rate or Value Assumption for Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Prepayment Speed Assumption for Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Static Pool Losses Assumption for Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Weighted Average Life Assumption for Fair Value on Securitization Date of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Discount Rate Assumption for Fair Value on Securitization Date of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Expected Credit Losses Assumption for Fair Value on Securitization Date of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Other Key Assumption Value Assumption for Fair Value on Securitization Date of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Prepayment Speed Assumption for Fair Value on Securitization Date of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Type of Financial Asset Assumption for Fair Value on Securitization Date of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Weighted Average Life Assumption for Fair Value on Securitization Date of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities [Abstract] Assumption for Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities as of Balance Sheet Date [Abstract] Assumption for Fair Value as of Balance Sheet Date of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities [Axis] Assumption for Fair Value as of Balance Sheet Date of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities [Line Items] Assumption for Fair Value as of Balance Sheet Date of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities [Table] Assumption for Fair Value on Securitization Date of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities [Axis] Assumption for Fair Value on Securitization Date of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities [Line Items] Assumption for Fair Value on Securitization Date of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities [Table] Auction Market Preferred Securities [Abstract] Auction Market Preferred Securities Auction Market Preferred Securities Disclosure Auction Market Preferred Securities, Dividend, Cumulative Undistributed Auction Market Preferred Securities, Dividend, Paid from Capital Auction Market Preferred Securities, Dividend, Paid from Earnings and Capital Auction Market Preferred Securities, Dividend, Paid from Earnings and Capital, Total Auction Market Preferred Securities, Dividend, Paid from Earnings Auction Market Preferred Securities, Per Share Auction Market Preferred Securities, Shares, Issued Auction Market Preferred Securities, Shares Outstanding, Ending Balance Auction Market Preferred Securities, Shares Outstanding, Beginning Balance Auction Market Preferred Securities, Shares Outstanding Auction Market Preferred Securities, Shares, Redeemed Auction Market Preferred Securities, Stock, Shares Outstanding, Period Increase (Decrease) Auction Market Preferred Securities, Stock, Shares Outstanding, Period Increase (Decrease), Total Auction Market Preferred Securities, Stock Series, Value Auction Market Preferred Securities, Stock Series, Liquidation Preference Auction Market Preferred Securities, Stock Series, Liquidation Value Auction Market Preferred Securities, Stock Series, Par Value Auction Market Preferred Securities, Stock Series, Rate Setting Interval Auction Market Preferred Securities, Stock Series, Redemption Requirements Auction Market Preferred Securities, Stock Series, Schedule of Dividend Distributions [Abstract] Auction Market Preferred Securities, Stock Series, Shares Authorized Movement in Auction Market Preferred Securities, Shares Outstanding [Roll Forward] Auction Market Preferred Securities, Stock Series, Title [Domain] Auction Market Preferred Securities, Stock Series, Variable Interest Rate Earned Auction Market Preferred Securities, Stock Series [Axis] Auction Market Preferred Securities, Stock Series [Line Items] Auction Market Preferred Securities, Stock Series [Table] Audit Adjustments to Record Additional Compensation Automobile Loan [Member] Available-for-sale Securities, Change in Net Unrealized Holding Gain (Loss), Net of Tax Available-for-sale Securities, Change in Net Unrealized Holding Gain (Loss), Net of Tax, Total Available-for-sale Securities, Change in Net Unrealized Holding Gain (Loss) Available-for-sale Securities, Change in Net Unrealized Holding Gain (Loss), Total Available-for-sale Securities, Gross Realized Gains Available-for-sale Securities, Gross Realized Losses Available-for-sale Securities, Income Tax Expense on Change in Unrealized Holding Gain or Loss Available-for-sale Securities [Member] Available-for-sale Securities, Gross Realized Gain (Loss), Net Available-for-sale Securities, Gross Realized Gain (Loss), Net, Total Available-for-sale Securities, Gross Realized Gains (Losses), Sale Proceeds Average Balance During Period of Loans Held-for-sale or Securitization Average Balance During Period of Loans Held-in-portfolio [Abstract] Average Balance During Period of Loans Held-in-portfolio Average Balance During Period of Loans Held-in-portfolio, Total Average Balance During Period of Loans Managed and Securitized Average Balance During Period of Loans Managed and Securitized, Total Average Balance During Period of Loans Securitized Average Production Cost Information Average Remaining Maturity of Foreign Currency Derivatives Average Term of Credit Risk Derivatives Balance Sheet Related Disclosures [Abstract] Bank Acceptances Executed and Outstanding Bank Acceptances Executed Loans to Finance Leveraged Buyout Bank Overdrafts [Member] Bank Overdrafts Bank Owned Life Insurance Time Deposits, at Carrying Value Bankers Acceptance [Member] Banker's Acceptance Banker's Acceptances [Abstract] Financial Instruments Sold, Not yet Purchased, Mortgages, Mortgage-backed and Asset-backed Securities Banking and Thrift Disclosure [Text Block] Bankruptcy Claims [Abstract] Bankruptcy Claims, Amount of Claims Expunged by Bankruptcy Court Bankruptcy Claims, Amount of Claims Filed Bankruptcy Claims, Amount of Claims Settled Bankruptcy Claims, Amount of Claims under Review by Management Bankruptcy Claims, Amount of Filed Claims Likely to be Denied Bankruptcy Claims, Amount Paid to Settle Claims Bankruptcy Claims, Date by which Contracts Must be Rejected by Debtor Bankruptcy Claims, Description of Claims under Review by Management Bankruptcy Claims, Description of Claims Bankruptcy Claims, Description of Material Contracts Assumed or Assigned Bankruptcy Claims, Description of Material Contracts Rejected Bankruptcy Claims, Last Date to File Claims with Bankruptcy Court Bankruptcy Claims, Number of Claims Expunged by Bankruptcy Court Bankruptcy Claims, Number Claims Filed Bankruptcy Claims, Number of Claims Settled Bankruptcy Claims, Number of Claims under Review by Management Bankruptcy Claims, Number of Filed Claims Likely to be Denied Bankruptcy of Customer [Member] Bankruptcy Proceedings, Court Where Petition Was Filed Bankruptcy Proceedings, Date Petition for Bankruptcy Filed Bankruptcy Proceedings, Description of Creditor Committees Bankruptcy Proceedings, Description of Management for Entities in Bankruptcy Bankruptcy Proceedings, Description of Operational Improvement Plans Bankruptcy Proceedings, Description of Orders Approved by Court Bankruptcy Proceedings, Description of Proceedings Bankruptcy Proceedings, Entities Included in Bankruptcy Filing Bankruptcy Proceedings, Entities Not Included in Bankruptcy Filing Bankruptcy Proceedings, Reasons for Bankruptcy Filing Basis of Financial Statement Presentation in Chapter 11 Basis for Determining Classes of Servicing Assets and Servicing Liabilities Basis for Exemption from Segregation Requirements, Description Basis of Provision for Refunds under Government Contracts Basis Swap [Member] Interest Expense, Beneficial Interests Issued by Consolidated Variable Interest Entities Beneficial Interest Benefit Plans, Pension and Other Postretirement Plans, Nonpension Postretirement Benefits, Policy Benefit Plans, Pension and Other Postretirement Plans, Pensions, Policy Benefit Plans, Pension and Other Postretirement Plans, Policy Benefit Plans Policy Bond Future [Member] Bond Option [Member] Amortization of Bond Discount (Premium) Bonds Investment Type [Member] Bonds [Member] Securities Borrowed [Member] Borrowed Securities Interest Expense, Borrowings [Abstract] Borrowings under Guaranteed Investment Agreements Real Estate Variable Interest Entity Borrowings Borrowings to Finance Leveraged Buyout [Abstract] Borrowings to Finance Leveraged Buyout Borrowings to Finance Leveraged Buyout, Total Breeding and Production Animals [Member] Bridge Loan [Member] Bridge Loan Industry Specific Policies, Broker Dealer Revenue, Brokerage Commissions Payments for Brokerage Fees Brokers and Dealers Disclosure [Text Block] Buildings and Improvements, Gross, Total Buildings and Improvements, Gross Building Improvements [Member] Building [Member] Inventory, Buildings and Improvements Business Acquisition, Contingent Consideration, Accounting Treatment Business Acquisition, Contingent Consideration [Line Items] Schedule of Business Acquisitions by Acquisition, Contingent Consideration [Table] Business Acquisition, Contingent Consideration, at Fair Value Business Acquisition, Contingent Consideration, Potential Cash Payment Business Acquisition, Contingent Consideration, Shares Issuable, Description Business Acquisition, Cost of Acquired Entity [Abstract] Business Acquisition, Cost of Acquired Entity, Cash Paid Business Acquisition, Cost of Acquired Entity, Description of Purchase Price Components Business Acquisition, Cost of Acquired Entity, Equity Interests Issued and Issuable Business Acquisition, Cost of Acquired Entity, Liabilities Incurred Business Acquisition, Cost of Acquired Entity, Other Noncash Consideration Business Acquisition, Cost of Acquired Entity, Purchase Price Business Acquisition, Cost of Acquired Entity, Purchase Price, Total Business Acquisition, Cost of Acquired Entity, Transaction Costs Business Acquisition, Date of Acquisition Agreement Business Acquisition, Description of Acquired Entity Business Acquisition, Planned Restructuring Activities, Description Business Acquisition, Effective Date of Acquisition Business Acquisition, Entity Acquired and Reason for Acquisition [Abstract] Business Acquisition, Equity Interest Issued or Issuable, Basis for Determining Value Business Acquisition, Equity Interest Issued or Issuable, Description Equity Interest Issued or Issuable, Type [Domain] Business Acquisition, Equity Interest Issued or Issuable, Number of Shares Issued Schedule of Business Acquisitions by Acquisition, Equity Interest Issued or Issuable [Table] Business Acquisition, Equity Interest Issued or Issuable, Value Assigned Business Acquisition, Equity Interests Issued or Issuable [Line Items] Business Acquisition, Name of Acquired Entity Business Acquisition, Percentage of Voting Interests Acquired Business Acquisition, Preacquisition Contingency [Abstract] Business Acquisition, Preacquisition Contingency, Amount Business Acquisition, Preacquisition Contingency, Amount of Settlement Business Acquisition, Preacquisition Contingency, Description Business Acquisition, Preacquisition Contingency, Description of Settlement Business Acquisition, Preexisting Relationship [Abstract] Business Acquisition, Preexisting Relationship, Description Business Acquisition, Preexisting Relationship, Gain (Loss) Recognized Business Acquisition, Pro Forma Information [Abstract] Business Acquisition, Purchase Price Allocation [Abstract] Business Acquisition, Purchase Price Allocation, Amortizable Intangible Assets Business Acquisition, Purchase Price Allocation, Assets Acquired (Liabilities Assumed), Net Business Acquisition, Purchase Price Allocation, Assets Acquired (Liabilities Assumed), Net, Total Business Acquisition, Purchase Price Allocation, Assets Acquired Business Acquisition, Purchase Price Allocation, Assets Acquired (Liabilities Assumed), Net [Abstract] Business Acquisition, Purchase Price Allocation, Capital Lease Obligation Accrual Business Acquisition, Purchase Price Allocation, Current Assets, Asset Held-for-sale Business Acquisition, Purchase Price Allocation, Current Assets, Asset Not to be Used Business Acquisition, Purchase Price Allocation, Current Assets, Asset Not to be Used, Total Business Acquisition, Purchase Price Allocation, Current Assets, Asset to be Disposed of Business Acquisition, Purchase Price Allocation, Current Assets, Cash and Cash Equivalents Business Acquisition, Purchase Price Allocation, Current Assets, Description Business Acquisition, Purchase Price Allocation, Current Assets, Finished Goods Business Acquisition, Purchase Price Allocation, Current Assets, Inventory Business Acquisition, Purchase Price Allocation, Current Assets, Inventory, Total Business Acquisition, Purchase Price Allocation, Current Assets, Marketable Securities Business Acquisition, Purchase Price Allocation, Current Assets, Merchandise Business Acquisition, Purchase Price Allocation, Current Assets, Prepaid Expense and Other Assets Business Acquisition, Purchase Price Allocation, Current Assets, Raw Materials Business Acquisition, Purchase Price Allocation, Current Assets, Receivables Business Acquisition, Purchase Price Allocation, Current Assets, Work-in-Progress Business Acquisition, Purchase Price Allocation, Current Assets Business Acquisition, Purchase Price Allocation, Current Assets, Total Business Acquisition, Purchase Price Allocation, Current Liabilities, Accounts Payable Business Acquisition, Purchase Price Allocation, Current Liabilities, Accrued Liabilities Business Acquisition, Purchase Price Allocation, Current Liabilities, Description Business Acquisition, Purchase Price Allocation, Current Liabilities, Long-term Debt Business Acquisition, Purchase Price Allocation, Current Liabilities, Other Liabilities Business Acquisition, Purchase Price Allocation, Current Liabilities Business Acquisition, Purchase Price Allocation, Current Liabilities, Total Business Acquisition, Purchase Price Allocation, Deferred Income Taxes, Asset (Liability), Net Business Acquisition, Purchase Price Allocation, Equipment Business Acquisition, Purchase Price Allocation, Goodwill [Abstract] Business Acquisition, Purchase Price Allocation, Goodwill Amount Business Acquisition, Purchase Price Allocation, Goodwill Amount, Total Business Acquisition, Purchase Price Allocation, Goodwill, Expected Tax Deductible Amount Business Acquisition, Purchase Price Allocation, Intangible Assets Not Amortizable Business Acquisition, Purchase Price Allocation, Intangible Assets Not Amortizable, Total Business Acquisition, Purchase Price Allocation, Intangible Assets, Description Business Acquisition, Purchase Price Allocation, Liabilities Assumed Business Acquisition, Purchase Price Allocation, Methodology Business Acquisition, Purchase Price Allocation, Mineral Rights Business Acquisition, Purchase Price Allocation, Natural Resources Business Acquisition, Purchase Price Allocation, Negative Goodwill, Description Business Acquisition, Purchase Price Allocation, Noncurrent Assets, Description Business Acquisition, Purchase Price Allocation, Noncurrent Assets Business Acquisition, Purchase Price Allocation, Noncurrent Assets, Total Business Acquisition, Purchase Price Allocation, Noncurrent Liabilities, Description Business Acquisition, Purchase Price Allocation, Noncurrent Liabilities, Long-term Debt Business Acquisition, Purchase Price Allocation, Noncurrent Liabilities, Restructuring Cost Accrual Business Acquisition, Purchase Price Allocation, Noncurrent Liabilities Business Acquisition, Purchase Price Allocation, Noncurrent Liabilities, Total Business Acquisition, Purchase Price Allocation, Other Noncurrent Assets Business Acquisition, Purchase Price Allocation, Plant Business Acquisition, Purchase Price Allocation, Preacquisition Contingency Accrual Business Acquisition, Purchase Price Allocation, Projected Benefit Obligation (Asset) Business Acquisition, Purchase Price Allocation, Property, Plant and Equipment Business Acquisition, Purchase Price Allocation, Property, Plant and Equipment, Total Business Acquisition, Purchase Price Allocation, Property Business Acquisition, Purchase Price Allocation, Status Business Acquisition, Purchase Price Allocation, Unfavorable Contract Accrual Business Acquisition, Purchase Price Allocation, Warranty Liability Business Acquisition, Reason for Acquisition Business Acquisition, Revenue Reported by Acquired Entity for Last Annual Period Business Acquisition, Standard Industrial Classification (SIC Code) for Acquired Entity Business Acquisition [Axis] Business Acquisition, Acquiree [Domain] Business Acquisition [Line Items] Business Acquisition, Pro Forma Information, Description Business Acquisition, Pro Forma Income (Loss) from Continuing Operations before Changes in Accounting and Extraordinary Items, Net of Tax, Per Share, Diluted Business Acquisition, Pro Forma Income (Loss) from Continuing Operations before Changes in Accounting and Extraordinary Items, Net of Tax, Per Share, Basic Business Acquisition, Pro Forma Income (Loss) from Continuing Operations before Changes in Accounting and Extraordinary Items, Net of Tax Business Acquisition, Pro Forma Information [Text Block] Business Acquisition, Pro Forma Net Income (Loss) Business Acquisition, Pro Forma Revenue Schedule of Business Acquisitions, by Acquisition [Table] Business Combination [Member] Purchase Transaction Policy Business Combinations and Other Purchase Transactions, Policy Business Combinations Policy Business Development [Member] Business Exit Costs Cancellation of Contract [Member] Capital Accumulation Plan Capital Additions [Member] Payments for (Proceeds from) Productive Assets [Abstract] Payments for (Proceeds from) Productive Assets Payments for (Proceeds from) Productive Assets, Total Capital and Allowable Subordinated Borrowings [Abstract] Capital and Allowable Subordinated Borrowings Capital and Allowable Subordinated Borrowings, Total Payments of Capital Distribution Capital Lease Expense [Member] Capital Lease Obligations, Current Capital Lease Obligations [Member] Capital Lease Obligations, Noncurrent Capital Leases of Lessor [Abstract] Capital Leases of Lessee [Abstract] Capital Leases, Lessor Balance Sheet [Abstract] Capital Leases, Lessee Balance Sheet [Abstract] Capital Leases, Lessee Balance Sheet, Assets by Major Class, Accumulated Deprecation Capital Leases, Lessee Balance Sheet, Assets by Major Class, Building Capital Leases, Lessee Balance Sheet, Assets by Major Class, Computer Equipment Capital Leases, Lessee Balance Sheet, Assets by Major Class, Furniture and Fixtures Capital Leases, Lessee Balance Sheet, Assets by Major Class, Gross Capital Leases, Lessee Balance Sheet, Assets by Major Class, Gross, Total Capital Leases, Lessee Balance Sheet, Assets by Major Class, Land Capital Leases, Lessee Balance Sheet, Assets by Major Class, Leasehold Improvements Capital Leases, Lessee Balance Sheet, Assets by Major Class, Machinery and Equipment Capital Leases, Balance Sheet, Assets by Major Class, Net Capital Leases, Balance Sheet, Assets by Major Class, Net, Total Capital Leases, Lessee Balance Sheet, Assets by Major Class, Other Property, Plant, and Equipment Capital Leases, Lessor Balance Sheet, Net Investment in Direct Financing Leases, Current Capital Leases, Lessor Balance Sheet, Net Investment in Direct Financing Leases, Noncurrent Capital Leases, Lessor Balance Sheet, Net Investment in Direct Financing and Sales Type Leases, Current Capital Leases, Lessor Balance Sheet, Net Investment in Direct Financing and Sales Type Leases, Current, Total Capital Leases, Lessor Balance Sheet, Net Investment in Direct Financing and Sales Type Leases, Noncurrent Capital Leases, Lessor Balance Sheet, Net Investment in Direct Financing and Sales Type Leases, Noncurrent, Total Net Investment in Direct Financing and Sales Type Leases Net Investment in Direct Financing and Sales Type Leases, Total Capital Leases, Lessor Balance Sheet, Net Investment in Sales Type Leases, Current Capital Leases, Lessor Balance Sheet, Net Investment in Sales Type Leases, Noncurrent Capital Leases, Contingent Rental Payments Receivable Capital Leases, Contingent Rental Payments Due Capital Leases, Description of Leasing Arrangements Capital Leases, Future Minimum Payments Receivable Capital Leases, Future Minimum Payments Receivable, Total Capital Leases, Future Minimum Payments Receivable [Abstract] Capital Leases, Future Minimum Payments Due [Abstract] Capital Leases, Future Minimum Payments Receivable, Current Capital Leases, Future Minimum Payments Due, Current Capital Leases, Future Minimum Payments, Receivable in Five Years Capital Leases, Future Minimum Payments Due in Five Years Capital Leases, Future Minimum Payments, Receivable in Four Years Capital Leases, Future Minimum Payments Due in Four Years Capital Leases, Future Minimum Payments, Receivable in Three Years Capital Leases, Future Minimum Payments Due in Three Years Capital Leases, Future Minimum Payments, Receivable in Two Years Capital Leases, Future Minimum Payments Due in Two Years Capital Leases, Future Minimum Payments, Receivable Due Thereafter Capital Leases, Future Minimum Payments Due Thereafter Capital Leases, Future Minimum Payments, Executory Costs Capital Leases, Future Minimum Payments, Interest Included in Payments Capital Leases, Future Minimum Payments, Net Minimum Payments Capital Leases, Future Minimum Payments, Net Minimum Payments, Total Capital Leases, Future Minimum Payments, Present Value of Net Minimum Payments Capital Leases, Future Minimum Payments, Present Value of Net Minimum Payments, Total Capital Leases, Future Minimum Payments Due Capital Leases, Future Minimum Payments Due, Total Capital Leases, Future Minimum Sublease Rentals Capital Leases, Income Statement, Lease Revenue, Income Statement of Lessor [Abstract] Capital Leases, Income Statement of Lessee [Abstract] Capital Leases, Income Statement, Amortization Expense Capital Leases, Income Statement, Direct Financing Lease Revenue Capital Leases, Income Statement, Interest Expense Capital Leases, Income Statement, Lease Revenue Capital Leases, Income Statement, Lease Revenue, Total Capital Leases, Income Statement, Sales Type Lease Revenue Capital Leases, Net Investment in Direct Financing Leases [Abstract] Capital Leases, Net Investment in Direct Financing Leases, Allowance for Uncollectible Minimum Lease Payments Capital Leases, Net Investment in Direct Financing Leases, Executory Costs Capital Leases, Net Investment in Direct Financing Leases, Initial Direct Costs Capital Leases, Net Investment in Direct Financing Leases, Minimum Payments to be Received Capital Leases, Net Investment in Direct Financing Leases, Deferred Income Capital Leases, Net Investment in Direct Financing Leases, Unguaranteed Residual Values of Leased Property Capital Leases, Net Investment in Direct Financing Leases Capital Leases, Net Investment in Direct Financing Leases, Total Capital Leases, Net Investment in Direct Financing and Sales Type Leases Capital Leases, Net Investment in Direct Financing and Sales Type Leases, Total Capital Leases, Net Investment in Sales Type Leases [Abstract] Capital Leases, Net Investment in Sales Type Leases, Allowance for Uncollectible Minimum Lease Payments Capital Leases, Net Investment in Sales Type Leases, Executory Costs Capital Leases, Net Investment in Sales Type Leases, Minimum Payments to be Received Capital Leases, Net Investment in Sales Type Leases, Deferred Income Capital Leases, Net Investment in Sales Type Leases, Unguaranteed Residual Values of Leased Property Capital Leases, Net Investment in Sales Type Leases Capital Leases, Net Investment in Sales Type Leases, Total Capital Requirement of Consolidated Broker-Dealer Subsidiary Electing Alternative Method Interest Expense, Capital Securities Capital Unit [Domain] Capital Units Authorized Capital Units [Axis] Capital Units [Line Items] Capital Units Outstanding Capital Units [Table] Capital Units Capitalization of Deferred Policy Acquisition Costs, Policy Capitalized Computer Software, Accumulated Amortization Capitalized Computer Software, Additions Capitalized Computer Software, Amortization Capitalized Computer Software, Net [Abstract] Capitalized Computer Software, Gross Capitalized Computer Software, Impairments Capitalized Computer Software, Net Capitalized Computer Software, Net, Total Capitalized Computer Software, Net, Beginning Balance Capitalized Computer Software, Net, Ending Balance Capitalized Costs, Accumulated Depreciation, Depletion, Amortization and Valuation Allowance for Relating to Oil and Gas Producing Activities Capitalized Costs, Asset Retirement Costs Capitalized Costs, Mineral Interests in Proved Properties Capitalized Costs, Mineral Interests in Unproved Properties Share of Equity Method Investees Net Capitalized Costs Relating to Oil and Gas Producing Activities Capitalized Costs, Proved Properties Capitalized Costs, Support Equipment and Facilities Capitalized Costs, Uncompleted Wells, Equipment and Facilities Capitalized Costs, Unproved Properties Capitalized Costs, Wells and Related Equipment and Facilities Capitalized Costs, Oil and Gas Producing Activities, Net Capitalized Costs, Oil and Gas Producing Activities, Net, Total Capitalized Costs Relating to Oil and Gas Producing Activities, by Geographic Area [Axis] Capitalized Costs, Oil and Gas Producing Activities, Gross Capitalized Costs, Oil and Gas Producing Activities, Gross, Total Capitalized Costs Relating to Oil and Gas Producing Activities, by Geographic Area [Line Items] Capitalized Costs Relating to Oil and Gas Producing Activities, by Geographic Area [Table] Other Inventory, Capitalized Costs Capitalized Software Development Costs for Software Sold to Customers Mortgage Loans on Real Estate, Federal Income Tax Basis Mortgage Loans on Real Estate, Intercompany Profits in Carrying Amount of Loans Mortgage Loans on Real Estate, Renewed and Extended Mortgage Loans on Real Estate, Effect of Noncash Transactions Mortgage Loans on Real Estate, Reserves Mortgage Loans on Real Estate, Transactions with Affiliates Carrying Amount of Reclassified Trading Securities upon Adoption of SFAS 156 Carrying Costs, Property and Exploration Rights Carrying Value of Securities Sold under Repurchase Agreements and Deposits Received for Securities Loaned [Abstract] Carrying Value of Federal Funds Purchased, Securities Sold under Agreements to Repurchase, and Deposits Received for Securities Loaned Carrying Value of Federal Funds Purchased, Securities Sold under Agreements to Repurchase, and Deposits Received for Securities Loaned, Total Carrying Value of Securities Purchased under Agreements to Resell and Deposits Paid for Securities Borrowed [Abstract] Carrying Value of Federal Funds Sold, Securities Purchased under Agreements to Resell, and Deposits Paid for Securities Borrowed Carrying Value of Federal Funds Sold, Securities Purchased under Agreements to Resell, and Deposits Paid for Securities Borrowed, Total Carrying Value of Securities Purchased under Agreements to Resell and Deposits Paid for Securities Borrowed Carrying Value of Securities Purchased under Agreements to Resell and Deposits Paid for Securities Borrowed, Total Carrying Value of Securities Sold under Repurchase Agreements and Deposits Received for Securities Loaned Carrying Value of Securities Sold under Repurchase Agreements and Deposits Received for Securities Loaned, Total Cash Acquired from Acquisition Cash and Securities Segregated under Commodity Exchange Act [Abstract] Cash and Securities Segregated under Federal and Other Regulations, Description Cash and Securities Segregated under SEC Regulation, Balance Sheet Disclosures [Abstract] Cash and Cash Equivalents, at Carrying Value [Abstract] Cash and Cash Equivalents, Policy Cash and Cash Equivalents, Cash and Due from Banks Cash and Cash Equivalents, Cash and Due from Banks, Total Cash, Cash Equivalents, and Federal Funds Sold [Abstract] Cash, Cash Equivalents, and Federal Funds Sold Cash, Cash Equivalents, and Federal Funds Sold, Total Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy Cash, Cash Equivalents, and Short-term Investments [Abstract] Cash, Cash Equivalents, and Short-term Investments Cash, Cash Equivalents, and Short-term Investments, Total Cash and Cash Equivalents, Unrestricted Cash and Cash Equivalents, Policy Cash and Cash Equivalents, at Carrying Value Cash and Cash Equivalents, at Carrying Value, Total Cash and Cash Equivalents, at Carrying Value, Ending Balance Cash and Cash Equivalents, at Carrying Value, Beginning Balance Cash Divested from Deconsolidation Cash Equivalents, at Carrying Value [Abstract] Cash Equivalents [Member] Other Cash Equivalents, at Carrying Value Cash Equivalents, at Carrying Value Cash Equivalents, at Carrying Value, Total Cash Flow Hedge Assets at Fair Value Cash Flow Hedge Ineffectiveness is Immaterial Cash Flow Hedge Liabilities at Fair Value Cash Flow Hedges at Fair Value, Net Cash Flow Hedges at Fair Value, Net, Total Cash Flows Between Securitization Special Purpose Entity (SPE) and Transferor, Other Cash Flows Received on Retained Interests Cash Flows Between Securitization Special Purpose Entity (SPE) and Transferor, Proceeds from Collections Reinvested in Revolving Period Securitizations Cash Flows Between Securitization Special Purpose Entity (SPE) and Transferor, Proceeds from Newly Securitized Assets Cash Flows Between Securitization Special Purpose Entity (SPE) and Transferor, Purchases of Delinquent or Foreclosed Assets Cash Flows Between Securitization Special Purpose Entity (SPE) and Transferor, Repayments of Servicing Advances Cash Flows Between Securitization Special Purpose Entity (SPE) and Transferor, Servicing Advances Cash Flows Between Securitization Special Purpose Entity (SPE) and Transferor, Servicing Fees Received Cash [Member] Cash or Stock Available for Distributions, Description Real Estate Investment Subsidiaries, Cash and Other Assets Cash Paid for Capitalized Interest Interest Paid Payments to Employees Payments to Suppliers and Employees Payments to Suppliers and Employees, Total Payments to Suppliers Payments for Underwriting Expense Payments for Purchase of Other Assets Payments for Purchase of Securities, Operating Activities Payments for Restructuring Payments to Acquire Businesses, Gross Proceeds from Deposits with Other Institutions Proceeds from Loans Proceeds from Deposits Proceeds from Time Deposits Accepted Proceeds from Sale of Other Assets Proceeds from Sale of Securities, Operating Activities Proceeds from Collaborators Proceeds from Grantors Proceeds from Legal Settlements Proceeds from Sale of Mortgages Held-for-sale Cash Reserve Deposit Required and Made Proceeds from Customers Cash and Securities Segregated under Federal and Other Regulations [Abstract] Cash and Securities Segregated under Commodity Exchange Act, Description Cash and Securities Segregated under Commodity Exchange Act Regulation Cash and Securities Segregated under Commodity Exchange Act Regulation, Total Cash and Securities Segregated under Other Regulations, Description Cash and Securities Segregated under Other Regulations Cash and Securities Segregated under Other Regulations, Total Cash and Securities Segregated under Securities Exchange Commission Regulation, Description Cash and Securities Segregated under Securities Exchange Commission Regulation Cash and Securities Segregated under Securities Exchange Commission Regulation, Total Cash and Securities Segregated under Federal and Other Regulations Cash and Securities Segregated under Federal and Other Regulations, Total Cash Segregated under Commodity Exchange Act Regulation Cash Segregated under Other Regulations Cash Surrender Value Due Policyholders [Abstract] Cash Surrender Value Due Policyholders, Amount Cash Surrender Value Due Policyholders, Description Cash Surrender Value of Life Insurance Interest Paid, Net Interest Paid, Net, Total Catastrophe [Member] Liability for Catastrophe Claims, Carrying Amount Liability for Catastrophe Claims, Business Segment Liability for Catastrophe Claims, Country Catastrophic Event [Domain] Liability for Catastrophe Claims by Catastrophic Event [Axis] Liability for Catastrophe Claims [Line Items] Liability for Catastrophe Claims [Table] Liability for Catastrophe Claims, Methodology and Assumptions Liability for Catastrophe Claims Disclosure [Abstract] Causes of Increase (Decrease) in Liability for Unpaid Claims and Claims Adjustment Expense, Description Causes of Increase (Decrease) in Liability for Unpaid Claims and Claims Adjustment Expense [Abstract] Ceded Credit Risk, Amount at Risk Ceded Credit Risk, Amount at Risk, Total Ceded Credit Risk, Claims, Loss Adjustment Expense Incurred Ceded Credit Risk, Claims Receivable Ceded Credit Risk, Other Risks Ceded Credit Risk, Premiums Earned Ceded Credit Risk, Reinsurer [Domain] Ceded Credit Risk by Reinsurer [Abstract] Ceded Credit Risk [Axis] Ceded Credit Risk [Line Items] Ceded Credit Risk [Table] Ceded Premiums Earned, Accident and Health Ceded Premiums Earned, Life Ceded Premiums Earned, Other Insurance Ceded Premiums Earned, Property and Casualty Ceded Premiums Earned Ceded Premiums Earned, Total Ceded Premiums Written, Accident and Health Ceded Premiums Written, Life Ceded Premiums Written, Other Insurance Ceded Premiums Written, Property and Casualty Ceded Premiums Written Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Accretable Yield, Accretion Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Accretable Yield, Additions Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Accretable Yield, Disposals of Loans Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Accretable Yield, Reclassifications from Nonaccretable Difference Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Accretable Yield, Reclassifications to Nonaccretable Difference Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Accretable Yield, Ending Balance Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Accretable Yield, Beginning Balance Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Accretable Yield Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Acquired During Period [Abstract] Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Acquired During Period, at Acquisition, at Fair Value Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Acquired During Period, Cash Flows Expected to be Collected at Acquisition Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Acquired During Period, Contractually Required Payments Receivable at Acquisition Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Acquired During Period, Not Accounted for Using Income Recognition Model, at Acquisition, at Carrying Value Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Not Accounted for Using Income Recognition Model [Abstract] Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Other-than-Temporary Impairment Charges Certain Loans Acquired in Transfer Accounted for as Debt Securities [Abstract] Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield, Accretion Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield, Additions Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield, Disposals of Loans Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield, Reclassifications from Nonaccretable Difference Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield, Reclassifications to Nonaccretable Difference Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield, Ending Balance Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield, Beginning Balance Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield Certain Loans Acquired in Transfer Accounted for as Debt Securities, Acquired During Period [Abstract] Certain Loans Acquired in Transfer Accounted for as Debt Securities, Acquired During Period, at Acquisition, at Fair Value Certain Loans Acquired in Transfer Accounted for as Debt Securities, Acquired During Period, Cash Flows Expected to be Collected at Acquisition Certain Loans Acquired in Transfer Accounted for as Debt Securities, Acquired During Period, Contractually Required Payments Receivable at Acquisition Certain Loans Acquired in Transfer Accounted for as Debt Securities, Acquired During Period, Not Accounted for Using Income Recognition Model, at Acquisition, at Carrying Value Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities [Abstract] Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Carrying Amount, Net Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Outstanding Balance Certain Loans Acquired in Transfer Accounted for as Debt Securities, Carrying Amount, Net Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities [Abstract] Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Carrying Amount, Net Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Outstanding Balance Certain Loans Acquired in Transfer Accounted for as Debt Securities, Not Accounted for Using Income Recognition Model [Abstract] Certain Loans Acquired in Transfer Accounted for as Debt Securities, Other-than-Temporary Impairment [Abstract] Certain Loans Acquired in Transfer Accounted for as Debt Securities, Other-than-Temporary Impairment Charges Certain Loans Acquired in Transfer Accounted for as Debt Securities, Other-than-Temporary Impairment Charges, Total Certain Loans Acquired in Transfer Accounted for as Debt Securities, Outstanding Balance Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Accretable Yield, Accretion Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Accretable Yield, Additions Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Accretable Yield, Disposals of Loans Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Accretable Yield, Reclassifications from Nonaccretable Difference Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Accretable Yield, Reclassifications to Nonaccretable Difference Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Accretable Yield, Ending Balance Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Accretable Yield, Beginning Balance Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Accretable Yield Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Acquired During Period [Abstract] Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Acquired During Period, at Acquisition, at Fair Value Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Acquired During Period, Cash Flows Expected to be Collected at Acquisition Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Acquired During Period, Contractually Required Payments Receivable at Acquisition Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Acquired During Period, Not Accounted for Using Income Recognition Model, at Acquisition, at Carrying Value Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Not Accounted for Using Income Recognition Model [Abstract] Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Other-than-Temporary Impairment Charges Certain Loans Acquired in Transfer Not Accounted for as Debt Securities [Abstract] Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield, Accretion Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield, Additions Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield, Disposals of Loans Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield, Reclassifications from Nonaccretable Difference Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield, Reclassifications to Nonaccretable Difference Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield, Transfers to Loans Held-for-sale Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield, Ending Balance Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield, Beginning Balance Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period [Abstract] Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period, at Acquisition, at Fair Value Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period, Cash Flows Expected to be Collected at Acquisition Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period, Commercial, Contractually Required Payments Receivable at Acquisition Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period, Consumer, Contractually Required Payments Receivable at Acquisition Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period, Contractually Required Payments Receivable at Acquisition Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period, Not Accounted for Using Income Recognition Model, at Acquisition Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Allowance for Loan Losses, Decreases Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Allowance for Loan Losses Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Carrying Amount, Net Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Commercial, Outstanding Balance Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Consumer, Outstanding Balance Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Not Accounted for Using Income Recognition Model [Abstract] Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Outstanding Balance Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Outstanding Balance, Total Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Provision for Loan Losses Certain Loans and Debt Securities Acquired in Transfer, Allowance for Loan Losses Related to Loans Impaired Subsequent to Acquisition by Transfer Certain Loans and Debt Securities Acquired in Transfer, Amount of Investment Impaired Loans for which No Related Allowance for Loan Losses is Recorded Certain Loans and Debt Securities Acquired in Transfer, Description of how Prepayments are Considered in Determination of Contractual Cash Flows and Cash Flows Expected to be Collected Certain Loans and Debt Securities Acquired in Transfer, Investment in Loans and Debt Securities Impaired Subsequent to Acquisition by Transfer Certain Loans and Debt Securities Acquired in Transfer, Loans and Debt Securities Impaired Subsequent to Acquisition by Transfer [Abstract] Certain Loans and Debt Securities Acquired in Transfer, Recognizing Interest Income on Impaired Loans, Policy Certificates of Deposit [Member] Certificates of Deposit, at Carrying Value Increase (Decrease) in Accounts and Notes Receivable Increase (Decrease) in Accounts Payable and Accrued Liabilities [Abstract] Increase (Decrease) in Accounts Payable and Accrued Liabilities Increase (Decrease) in Accounts Payable and Accrued Liabilities, Total Increase (Decrease) in Accounts Receivable Increase (Decrease) in Air Traffic Liability Increase (Decrease) in Due to Employees, Current Increase (Decrease) in Asset Retirement Obligations Increase (Decrease) in Assets Held-for-sale Increase (Decrease) in Balancing Account, Utility Proceeds from (Repayments of) Bank Overdrafts Increase (Decrease) in Billing in Excess of Cost of Earnings Increase (Decrease) in Borrowed Securities Increase (Decrease) in Client Funds Held Increase (Decrease) in Coal Inventories Increase (Decrease) in Commodity Contract Assets and Liabilities Increase (Decrease) in Contract Receivables, Net Increase (Decrease) in Long-term Receivables, Current Increase (Decrease) in Customer Advances Increase (Decrease) in Customer Deposits Increase (Decrease) in Deferred Charges Increase (Decrease) in Deferred Compensation Increase (Decrease) in Deferred Fuel Costs Increase (Decrease) in Deferred Fuel Costs, Total Increase (Decrease) in Deferred Pension Costs Increase (Decrease) in Deferred Rent Receivables Increase (Decrease) in Deposit Other Assets [Abstract] Increase (Decrease) in Deposit Other Assets Increase (Decrease) in Deposit Other Assets, Total Increase (Decrease) in Employee Related Liabilities [Abstract] Increase (Decrease) in Employee Related Liabilities Increase (Decrease) in Employee Related Liabilities, Total Increase (Decrease) in Energy Trading Activity Environmental Expense and Liabilities [Abstract] Other Increase (Decrease) in Environmental Liabilities Environmental Expense and Liabilities Environmental Expense and Liabilities, Total Increase (Decrease) in Fossil Fuel Inventories Increase (Decrease) in Fossil Fuel Inventories, Total Increase (Decrease) in Fuel Inventories Increase (Decrease) in Fuel Inventories, Total Increase (Decrease) in Health Care Insurance Liabilities Change in Accounting Estimate [Abstract] Change in Accounting Estimate, Type of Estimate Changed [Axis] Change in Accounting Estimate, Type [Domain] Change in Accounting Estimate, Description Change in Accounting Estimate, Financial Effect Change in Accounting Estimate [Line Items] Change in Accounting Estimate [Table] Schedule of Change in Accounting Estimate [Text Block] Change in Accounting Method Accounted for as Change in Estimate [Member] Change in Accounting Principle [Member] Change in Assumptions for Pension Plans [Member] Change in Historical Claims Rate Experience [Member] Change in Measurement Date, SFAS 158 [Abstract] Change in Reporting Entity [Abstract] Change in Reporting Entity Valuation Allowance, Deferred Tax Asset, Change in Amount Increase (Decrease) in Accrued Income Taxes Payable Increase (Decrease) in Income Taxes Receivable Increase (Decrease) in Industry Fund Obligation Increase (Decrease) in Insurance Liabilities [Abstract] Increase (Decrease) in Insurance Liabilities Increase (Decrease) in Insurance Liabilities, Total Increase (Decrease) in Intangible Assets, Current Increase (Decrease) in Interest Payable, Net Increase (Decrease) in Accrued Interest Receivable, Net Increase (Decrease) in Inventories [Abstract] Increase (Decrease) in Inventories Materials and Supplies Increase (Decrease) in Inventories Increase (Decrease) in Inventories, Total Increase (Decrease) in Financial Instruments Used in Operating Activities [Abstract] Increase (Decrease) in Financial Instruments Used in Operating Activities Increase (Decrease) in Financial Instruments Used in Operating Activities, Total Increase (Decrease) in Leasing Receivables Increase (Decrease) in Life Insurance Liabilities Increase (Decrease) in Loans, Deferred Income Payments for (Proceeds from) Mortgage Servicing Rights [Abstract] Payments for (Proceeds from) Mortgage Servicing Rights Payments for (Proceeds from) Mortgage Servicing Rights, Total Increase (Decrease) in Notes Receivables Increase (Decrease) in Operating Assets [Abstract] Increase (Decrease) in Operating Assets Increase (Decrease) in Operating Assets, Total Increase (Decrease) in Operating Liabilities [Abstract] Increase (Decrease) in Operating Liabilities Increase (Decrease) in Operating Liabilities, Total Increase (Decrease) in Other Accounts Payable and Accrued Liabilities Increase (Decrease) in Other Accrued Liabilities Increase (Decrease) in Other Deferred Liability Increase (Decrease) in Other Insurance Liabilities Increase (Decrease) in Other Loans Increase (Decrease) in Other Real Estate Inventories Increase (Decrease) in Other Receivable Increase (Decrease) in Other Regulatory Assets Increase (Decrease) in over Energy Recovery Increase (Decrease) in over (under) Energy Recovery, Total Increase (Decrease) in over (under) Energy Recovery Increase (Decrease) in Reinsurance Payables Increase (Decrease) in Pension Plan Obligations Increase (Decrease) in Pneumoconiosis Benefit Obligations Noncurrent Increase (Decrease) in Postretirement Obligations Increase (Decrease) in Prepaid, Deferred Expense and Other Assets [Abstract] Increase (Decrease) in Prepaid, Deferred Expense and Other Assets Increase (Decrease) in Prepaid, Deferred Expense and Other Assets, Total Increase (Decrease) in Prepaid Expense Increase (Decrease) in Prepaid Gas Delivery Increase (Decrease) in Prepaid Pension Costs Increase (Decrease) in Prepaid Rent Increase (Decrease) in Principal Payments on Contract Receivables Increase (Decrease) in Production Participation Plan Liability Increase (Decrease) in Property and Casualty Insurance Liabilities Increase (Decrease) in Property and Other Taxes Payable Increase (Decrease) in Real Estate Development Costs Increase (Decrease) in Real Estate Inventories Increase (Decrease) in Receivables [Abstract] Increase (Decrease) in Receivables Increase (Decrease) in Receivables, Total Increase (Decrease) in Recoverable Property Damage Costs Increase (Decrease) in Recoverable Refundable Gas Costs Increase (Decrease) in Regulatory Assets and Liabilities Increase (Decrease) in Regulatory Clause Revenue Increase (Decrease) in Regulatory Liabilities Increase (Decrease) in Rent Receivables Increase (Decrease) in Interests Continued to be Held by Transferor, Current [Abstract] Increase (Decrease) in Risk Management Assets and Liabilities Increase (Decrease) in Royalties Payable Increase (Decrease) in Security Deposits Proceeds from (Repayments of) Short-term Debt [Abstract] Proceeds from (Repayments of) Short-term Debt Proceeds from (Repayments of) Short-term Debt, Total Increase (Decrease) in Short-term Trading Investments Increase (Decrease) in Spot Commodities Increase (Decrease) in Time Share Available-for-sale Increase (Decrease) in Accounts Payable, Trade Increase (Decrease) in Trading Liabilities Increase (Decrease) in Unbilled Receivables Increase (Decrease) in under Energy Recovery Increase (Decrease) in Unproved Oil and Gas Property Increase (Decrease) in Workers Compensation Liabilities Increase (Decrease) in Operating Capital [Abstract] Increase (Decrease) in Operating Capital Increase (Decrease) in Operating Capital, Total Increase (Decrease) in Accounts Payable [Abstract] Increase (Decrease) in Accounts Payable, Related Parties Increase (Decrease) in Accounts Payable Increase (Decrease) in Accounts Payable, Total Increase (Decrease) in Accrued Liabilities [Abstract] Increase (Decrease) in Accrued Liabilities Increase (Decrease) in Accrued Liabilities, Total Increase (Decrease) in Accrued Cost of Oil and Gas Reclamation Increase (Decrease) Due from Affiliates Increase (Decrease) Due from Other Related Parties Increase (Decrease) in Due from Other Related Parties, Current Increase (Decrease) in Due to Affiliates Increase (Decrease) in Due to Affiliates, Current Increase (Decrease) in Due to Officers and Stockholders Increase (Decrease) in Due to Other Related Parties Increase (Decrease) in Due to Other Related Parties, Current Increase (Decrease) in Due to Related Parties, Current [Abstract] Increase (Decrease) in Due to Related Parties [Abstract] Increase (Decrease) in Due to Related Parties Increase (Decrease) in Due to Related Parties, Total Increase (Decrease) in Due to Related Parties, Current Increase (Decrease) in Due to Related Parties, Current, Total Increase (Decrease) in Deposits Outstanding Increase (Decrease) in Earnest Money Deposits Outstanding Time Sharing Transactions, Changes in Estimate Associated with Prior Period Sales on Receivables Sold with Recourse Time Sharing Transactions, Changes in Estimate Associated with Prior Period Sales Increase (Decrease) in Margin Deposits Outstanding Increase (Decrease) in Notes Payable, Current [Abstract] Increase (Decrease) in Notes Payable, Related Parties Increase (Decrease) in Notes Payable, Related Parties, Current Increase (Decrease) in Notes Payable, Current Increase (Decrease) in Notes Payable, Current, Total Increase (Decrease) in Other Accounts Payable Increase (Decrease) in Accounts Receivable, Related Parties Increase (Decrease) in Notes Receivable, Related Parties Increase (Decrease) in Notes Receivable, Related Parties, Current Increase (Decrease) in Due from Related Parties, Current [Abstract] Increase (Decrease) in Due from Related Parties [Abstract] Increase (Decrease) in Due from Related Parties Increase (Decrease) in Due from Related Parties, Total Increase (Decrease) in Due from Related Parties, Current Increase (Decrease) in Due from Related Parties, Current, Total Changes to Plan of Assets Held-for-sale Charity Care, Basis for Charity Care and Amount Charity Care Disclosure [Text Block] Energy Related Inventory, Chemicals Claims-Made Coverage [Member] Claims-Paid Coverage [Member] Liability for Claims and Claims Adjustment Expense, Methodologies and Assumptions Liability for Claims and Claims Adjustment Expense, Disability, Accident and Health Liability for Claims and Claims Adjustment Expense, Property Casualty Liability Liability for Unpaid Claims and Claims Adjustment Expense Liability for Claims and Claims Adjustment Expense, Total Claims under Product Warranties [Member] Environmental Costs of Property for Sale, Disposal or Abandonment, Balance Sheet Caption Clearance Fees [Member] Clearance Fees Closed Block Assets and Liabilities, Maximum Future Earnings to be Recognized Closed Block Assets and Liabilities, Maximum Future Earnings to be Recognized, Total Closed Block Assets and Liabilities, Change in Policyholder Dividend Obligation Closed Block Assets and Liabilities, Effect on Other Comprehensive Income Closed Block Assets and Liabilities, Effect on Other Comprehensive Income, Total Closed Block Assets and Liabilities [Abstract] Closed Block Assets and Liabilities, Disclosures Closed Block Assets and Liabilities Closed Block Description of Method of Emergence of Earnings Closed Block, Description Closed Block Investments, Fixed Maturity, Available-for-sale, Amortized Cost Assets Designated to Closed Block, Fixed Maturity, Available-for-sale, at Fair Value Closed Block Investments, Available-for-sale, Change in Unrealized Appreciation Closed Block Investments, Available-for-sale, Change in Unrealized Appreciation, Total Closed Block Liabilities [Abstract] Closed Block Liabilities, Future Policy Benefits and Policyholder Account Balances Closed Block Liabilities, Other Closed Block Liabilities Closed Block Liabilities, Policyholder Dividend Obligation Closed Block Liabilities, Policyholder Dividends Payable Closed Block Liabilities Closed Block Liabilities, Total Closed Block Operations, Benefits and Expense Closed Block Operations, Benefits and Expense, Total Closed Block Operations, Change in Policyholder Benefits and Interest Credited to Policyholder Account Balances Closed Block Operations, Change in Policyholder Dividend Obligation Closed Block Operations, Revenue Closed Block Operations, Revenue, Total Closed Block Operations, Income Taxes Closed Block Operations, Net Investment Income Closed Block Operations, Other Expense Closed Block Operations, Other Revenue Closed Block Operations, Policyholder Dividends Closed Block Operations, Premiums Closed Block Operations, Realized Investment Gains (Losses) Closed Block Operations, Policyholder Benefits Closed Block Operations, Net Results [Abstract] Closed Block Operations, Revenue [Abstract] Closed Block Policyholder Dividend Obligation Closed Block Presentation Basis Closed Block, Summarized Financial Data [Abstract] Closed Block Terms of Operation Coal Supply Agreement Obligation, Noncurrent Coal Supply Agreements [Member] Increase (Decrease) in Cash Collateral for Borrowed Securities Cash Collateral for Borrowed Securities Collateral Held on Reverse Repurchase Agreements Segregated under Commodity Exchange Act Regulation, Description Collateral Held on Reverse Repurchase Agreements Segregated under Commodity Exchange Act Regulation Collateral Held on Reverse Repurchase Agreements Segregated under Other Regulations, Description Collateral Held on Reverse Repurchase Agreements Segregated under Other Regulations Collateral Held on Reverse Repurchase Agreements Segregated under Securities Exchange Commission Regulation, Description Collateral Held on Reverse Repurchase Agreements Segregated under Securities Exchange Commission Regulation Increase (Decrease) in Cash Collateral for Loaned Securities Collateral Received that Can be Resold or Repledged [Abstract] Collateral Securities Repledged, Delivered or Used [Member] Collateral Securities Repledged, Delivered, or Used Collateralized Mortgage Obligations [Member] Collectibility of Receivables [Member] Compensation Related Costs, General [Text Block] Commercial Loan [Member] Loans and Leases Receivable, Commercial [Abstract] Commercial Paper, at Carrying Value Commercial Paper, Current Commercial Paper [Member] Commercial Paper, Noncurrent Commercial Paper Commercial Real Estate [Member] Commissions, Policy Payments for Commissions Proceeds from Commissions Received Commitment Disclosures [Abstract] Commitments and Contingencies Disclosure [Text Block] Commitments and Contingencies Commitments to Extend Credit [Member] Commodities Investment [Member] Commodity Contract Asset, Current Commodity Contract Asset, Noncurrent Commodity Futures Contracts and Spot Commodities, Proprietary Capital Charges Common Class B [Member] Common Stock, Description [Domain] Class of Common Stock [Domain] Common Stock Held by Subsidiary Common Stock Issued, Employee Stock Trust Class of Common Stock [Line Items] Common Stock, Share Subscribed but Unissued, Subscriptions Receivable Common Stock, Shares Subscriptions Common Stock, Shares Authorized Common Stock, Shares, Period Increase (Decrease) Common Stock, Shares, Period Increase (Decrease), Total Common Stock, Shares, Issued, Acquisitions Common Stock, Shares, Issued, Convertible Securities Common Stock, Shares, Issued, Employee Stock Ownership Plan Common Stock, Shares, Issued, Employee Stock Purchase Plan Common Stock, Shares, Issued, New Issues Common Stock, Shares, Issued, Restricted Stock Award, Forfeitures Common Stock, Shares, Issued, Restricted Stock Award, Net of Forfeitures Common Stock, Shares, Issued, Restricted Stock Award, Net of Forfeitures, Total Common Stock, Shares, Issued, Restricted Stock Award Common Stock, Shares, Issued, Share-based Compensation Common Stock, Shares, Issued, Stock Options Exercised Common Stock, Shares, Issued, Stock Splits Common Stock, Shares, Issued, Treasury Stock Reissued as Common Stock Common Stock, Shares, Outstanding, Ending Balance Common Stock, Shares, Outstanding, Beginning Balance Common Stock, Shares, Outstanding Common Stock, Shares, Repurchased and Held in Treasury Common Stock, Shares, Repurchased and Retired Common Stock, Shares, Shares Held in Trust for Employee Stock Ownership Plan Common Stock, Shares, Stock Dividend Class of Common Stock [Table] Common Stock, Value, Excluding Additional Paid in Capital, Period Increase (Decrease) Common Stock, Value, Excluding Additional Paid in Capital, Period Increase (Decrease), Total Common Stock, Value, Excluding Additional Paid in Capital, Issued, Acquisitions Common Stock, Value, Excluding Additional Paid in Capital, Issued, Convertible Securities Common Stock, Value, Excluding Additional Paid in Capital, Issued, Employee Stock Ownership Plan Common Stock, Value, Excluding Additional Paid in Capital, Issued, Employee Stock Purchase Plan Common Stock, Value, Excluding Additional Paid in Capital, Issued, Forfeitures Common Stock, Value, Excluding Additional Paid in Capital, Issued, New Issues Common Stock, Value, Excluding Additional Paid in Capital, Issued, Restricted Stock Award, Net of Forfeitures Common Stock, Value, Excluding Additional Paid in Capital, Issued, Restricted Stock Award, Net of Forfeitures, Total Common Stock, Value, Excluding Additional Paid in Capital, Issued, Restricted Stock Award, Gross Common Stock, Value, Excluding Additional Paid in Capital, Issued, Share-based Compensation Common Stock, Value, Excluding Additional Paid in Capital, Issued, Stock Options Exercised Common Stock, Value, Excluding Additional Paid in Capital, Issued Common Stock, Value, Excluding Additional Paid in Capital, Issued, Total Common Stock, Value, Excluding Additional Paid in Capital, Repurchased and Retired Common Stock, Value, Excluding Additional Paid in Capital, Shares Held in Trust for Employee Stock Ownership Plan Common Stock, Value, Ending Balance Common Stock, Value, Beginning Balance Common Stock, Value Common Stock Held in Trust Common Stock, Discount on Shares Common Stock, Value, Including Additional Paid in Capital, Period Increase (Decrease) Common Stock, Value, Including Additional Paid in Capital, Period Increase (Decrease), Total Common Stock, Value, Including Additional Paid in Capital, Issued Acquisitions Common Stock, Value, Including Additional Paid in Capital, Issued, Convertible Securities Common Stock, Value, Including Additional Paid in Capital, Issued, Employee Stock Ownership Plan Common Stock, Value, Including Additional Paid in Capital, Issued, Employee Stock Purchase Plan Common Stock, Value, Including Additional Paid in Capital, Issued, New Issues Common Stock, Value, Including Additional Paid in Capital, Issued, Restricted Stock Award, Forfeitures Common Stock, Value, Including Additional Paid in Capital, Issued, Restricted Stock Award, Net of Forfeitures Common Stock, Value, Including Additional Paid in Capital, Issued, Restricted Stock Award, Net of Forfeitures, Total Common Stock, Value, Including Additional Paid in Capital, Issued, Restricted Stock Award, Gross Common Stock, Value, Including Additional Paid in Capital, Issued, Share-based Compensation Common Stock, Value, Including Additional Paid in Capital, Issued, Shares Held in Trust for Employee Stock Ownership Plan Common Stock, Value, Including Additional Paid in Capital, Issued, Stock Options Exercised Common Stock, Value, Including Additional Paid in Capital, Issued, Treasury Stock Reissued as Common Stock Common Stock, Value, Including Additional Paid in Capital, Issued Common Stock, Value, Including Additional Paid in Capital, Issued, Total Common Stock, Value, Including Additional Paid in Capital, Repurchased and Retired Common Stock, Value, Including Additional Paid in Capital, Stock Dividend Communications and Data Processing [Member] Communications, Data Processing and Occupancy [Member] Life Insurance, Corporate or Bank Owned, Amount Compensated Absences Liability [Abstract] Compensated Absences Liability, Sabbatical Leave Compensated Absences Liability Compensated Absences Liability, Total Compensated Absences Liability, Vacation and Holiday Compensated Absences Not Accrued Compensated Absences Policy Compensating Balances, Type of Cash and Cash Equivalents [Axis] Schedule of Compensating Balances [Text Block] Compensating Balance, Amount Compensating Balance, Agreement Compensating Balance, Description Compensating Balance, Purpose Compensating Balances [Line Items] Schedule of Compensating Balances [Table] Compensation and Benefits Trust Compensation Related Costs, General [Abstract] Compensation Related Costs, Policy [Abstract] Compensation Related Costs and Liabilities, Share-based Payments [Abstract] Competitive Transition Charge [Member] Competitive Transition Charge, Noncurrent Component of Goodwill Not Allocated to Segments by Component [Axis] Component of Goodwill Not Allocated to Segments [Line Items] Component of Goodwill Not Allocated to Segments [Table] Current Income Tax Expense (Benefit), Continuing Operations [Abstract] Deferred Income Tax Expense (Benefit), Continuing Operations [Abstract] Components of Deferred Tax Assets and Liabilities [Abstract] Components of Fair Value Hedge Ineffectiveness [Abstract] Components of Income Tax Expense (Benefit), Continuing Operations [Abstract] Income Tax Expense (Benefit), Continuing Operations, by Jurisdiction [Abstract] Income Tax Expense (Benefit), Continuing Operations [Abstract] Federal Income Tax Expense (Benefit), Continuing Operations [Abstract] Foreign Income Tax Expense (Benefit), Continuing Operations [Abstract] Other Income Tax Expense (Benefit), Continuing Operations [Abstract] State and Local Income Tax Expense (Benefit), Continuing Operations [Abstract] Comprehensive Income, Net of Tax Comprehensive Income, Net of Tax, Total Comprehensive Income Note [Text Block] Computation of Alternative Net Capital Requirement [Abstract] Computation of Basic Net Capital Requirement [Abstract] Regulatory Capital Requirements [Abstract] Computation of Net Capital under Securities and Exchange Commission Regulation Computer Equipment [Member] Computer Software, Intangible Asset [Member] Concentration of Ceded Credit Risk Concentration Risk, Percentage Concentration Risk Type [Axis] Concentration Risk [Line Items] Concentration Risk [Table] Concentration Risk, Availability of Services Concentration Risk, Contributor Concentration Risk, Credit Risk, Financial Instruments, Off-balance Sheet Risk Concentration Risk, Credit Risk, Financial Instruments Concentration Risk, Credit Risk, Loan Products Concentration Risk, Credit Risk, Reinsurance Concentration Risk, Credit Risk, Uninsured Deposits Concentration Risk, Credit Risk Concentration Risk, Customer Concentration Risk, Geographic Concentration Risk, Government Contracts Concentration Risk, Grantor Concentration Risk, Labor Subject to Collective Bargaining Arrangements Concentration Risk, Lender Concentration Risk, License Concentration Risk, Market Risk Concentration Risk, Other Risk Concentration Risk, Patent and Other Rights Concentration Risk, Product Uncertainty, Regulatory Oversight Concentration Risk, Service Provided Concentration Risk, Supplier Concentration Risk Type [Domain] Concentration Risk Disclosure [Text Block] Condensed Financial Information of Parent Company Only Disclosure [Text Block] Consolidated Oil and Gas Production [Abstract] Consolidated Oil and Gas Production Costs, Unit of Measure Consolidated Oil and Gas Production Costs Per Unit of Production Consolidated Property and Casualty Insurance Entity [Member] Consolidation, Entity Identification Consolidation, Policy [Abstract] Consolidation, Qualifying Special Purpose Entity, Policy Consolidation, Subsidiaries or Other Investments, Consolidated Entities, Policy Consolidation, Subsidiary Stock Issuances, Policy Consolidation, Variable Interest Entity, Policy Construction Loans [Member] Real Estate Inventory, Construction Materials Construction Payable Construction in Progress, Gross Consumer Loan [Member] Containers [Member] Contingent Consideration by Type [Axis] Contingent Consideration Type [Domain] Contract Receivable Retainage, Due Four to Five Years Contract Receivable Retainage, Due Five Years or More Contract Receivable Retainage, Due One to Two Years Contract Receivable Retainage, Due One Year or Less Contract Receivable Retainage, Due Three to Four Years Contract Receivable Retainage, Due Two to Three Years Contract Holder Receivables Contracts Accounted for under Percentage of Completion [Member] Contracts in Force Subject to Participation Through Reinsurance, Percentage Contracts in Force Subject to Participation Through Reinsurance, Value Contractual Interest Expense on Prepetition Liabilities Not Recognized in Statement of Operations Contractual Maturities, Time Deposits, $100,000 or More [Abstract] Contractual Maturities of Time Deposits, $100,000 or More, Description Contractual Rights [Member] Contractually Specified Servicing Fees, Amount Contractually Specified Servicing Fees, Description of Where Reported on Statement of Income Contractually Specified Servicing Fees, Late Fees, and Ancillary Fees Earned in Exchange for Servicing Financial Assets [Abstract] Proceeds from Contributed Capital Contribution of Land by Government Unit [Member] Contribution of Nonmonetary Assets to Charitable Organization [Member] Proceeds from Contributions from Affiliates Contributions in Aid of Construction Conventional Loan [Member] Conversion of Stock, Amount Converted Conversion of Stock, Amount Issued Conversion of Stock, Description [Domain] Conversion of Stock, New Issuance Conversion of Stock, Shares Converted Conversion of Stock, Shares Issued Conversion of Stock, Type of Stock Converted Conversion of Stock by Unique Description [Axis] Conversion of Stock [Line Items] Conversion of Stock [Table] Convertible Debentures [Member] Convertible Debt, Current Convertible Debt [Member] Convertible Notes Payable, Current Convertible Long-term Notes Payable Convertible Preferred Stock, Amount of Preferred Dividends in Arrears Convertible Preferred Stock, Contract Terms Convertible Preferred Stock [Domain] Convertible Preferred Stock, Dividend Payment Rate, Variable Convertible Preferred Stock, Dividend Payment Terms Convertible Preferred Stock, Dividend Preference or Restrictions Convertible Preferred Stock, Dividend Rate, Percentage or Per-Dollar-Amount Convertible Preferred Stock, Liquidation Preference Convertible Preferred Stock, Par Stated Value Per Share Convertible Preferred Stock, Per Share Amounts of Preferred Dividends in Arrears Convertible Preferred Stock, Share Subscriptions Convertible Preferred Stock, Shares Authorized Convertible Preferred Stock, Shares Issued upon Conversion Convertible Preferred Stock, Shares Issued Convertible Preferred Stock, Shares Outstanding Convertible Preferred Stock, Shares Reserved for Future Issuance Convertible Preferred Stock, Terms of Conversion Convertible Preferred Stock, Voting Rights Convertible Preferred Stock Converted to Other Securities Class of Convertible Preferred Stock [Line Items] Convertible Preferred Stock [Member] Class of Convertible Preferred Stock [Table] Convertible Subordinated Debt Convertible Subordinated Debt, Current Convertible Subordinated Debt [Member] Convertible Subordinated Debt, Noncurrent Cooperative Advertising Amount Cooperative Advertising Policy Copyrights [Member] Core Deposits [Member] Financial Instruments Sold, Not yet Purchased, Corporate Debt Corporate Debt Securities [Member] Financial Instruments Sold, Not yet Purchased, Corporate Equities Corporate Life Insurance Guaranteed Rate Corporate Life Insurance Interest Rate Assumptions Corporate Life Insurance Weighted Average Credit Rate Corporate [Member] Fees and Commissions, Correspondent Clearing Affiliate Costs Binder Costs Brokered Natural Gas Margin Costs Cost of Chemicals Cost of Coal Products and Services Concessions Costs Construction and Development Costs [Abstract] Construction and Development Costs Construction and Development Costs, Total Direct Operating Costs [Abstract] Direct Communications and Utilities Costs [Abstract] Direct Communications and Utilities Costs Direct Communications and Utilities Costs, Total Direct Operating Communications Costs Operating Insurance and Claims Costs, Production Direct Operating Maintenance Supplies Costs Direct Taxes and Licenses Costs Direct Operating Costs Direct Operating Costs, Total Cost of Domestic Regulated Electric Electric Production Expense Cost of Services, Energy Services Exploration and Production Costs Facility Costs Asset Management Costs Financial Services Costs [Abstract] Financial Services Costs Financial Services Costs, Total Franchise Costs Freight Costs Fuel Costs Gas Gathering, Transportation, Marketing and Processing Costs General Contractor Costs Cost of Gold Products and Services Cost of Goods Sold, Direct Taxes and Licenses Costs Cost of Goods Sold, Maintenance Costs Cost of Goods and Services Sold [Abstract] Cost of Goods and Services Sold, Amortization Cost of Goods and Services Sold, Depreciation and Amortization [Abstract] Cost of Goods and Services Sold, Depreciation and Amortization Cost of Goods and Services Sold, Depreciation and Amortization, Total Cost of Goods and Services Sold, Depreciation Cost of Goods and Services, Energy Commodities and Services Cost of Goods and Services Sold, Overhead Cost of Goods and Services Sold Cost of Goods and Services Sold, Total Cost of Goods Sold [Abstract] Cost of Goods Sold, Depreciation and Amortization Cost of Goods Sold, Depreciation and Amortization, Total Cost of Goods Sold, Direct Labor Cost of Goods Sold, Direct Materials Cost of Goods Sold, Electric [Abstract] Cost of Goods Sold, Electric Cost of Goods Sold, Electric, Total Cost of Goods Sold, Oil and Gas [Abstract] Cost of Goods Sold, Oil and Gas Cost of Goods Sold, Oil and Gas, Total Cost of Goods Sold, Overhead Cost of Goods Sold Cost of Goods Sold, Total Home Building Costs Direct Costs of Hotels [Abstract] Direct Costs of Leased Hotels Direct Costs of Owned Hotels Direct Costs of Hotels Direct Costs of Hotels, Total Inventory Write-down Direct Costs of Leased and Rented Property or Equipment License Costs Maintenance Costs Manufacturing Costs Marine Services Costs Costs of Metals Sold Cost Method Investments, Additional Information Cost Method Investments, Statement that Fair Value was Not Estimated Mineral Extraction Processing and Marketing Costs [Abstract] Mineral Extraction Processing and Marketing Costs Mineral Extraction Processing and Marketing Costs, Total Natural Gas Midstream Costs Occupancy Costs Cost of Goods Sold, Depreciation and Amortization [Abstract] Oil and Gas Production Expense Cost of Oil and Gas Prospects Cost of Other Alternative Energy Other Construction Costs Cost of Other Manufactured Products Other Utility Costs Owned Property Management Costs Propane Costs Cost of Purchased Oil and Gas Cost of Purchased Power Cost of Purchased Water Real Estate Insurance Real Estate, Cost of Real Estate Sold Real Estate Taxes and Insurance [Abstract] Real Estate Taxes and Insurance Real Estate Taxes and Insurance, Total Real Estate Tax Expense Recycling Operating Costs Refining and Marketing Costs Related Party Costs Aircraft Rental and Landing Fees Cost of Property Repairs and Maintenance Cost of Revenue [Abstract] Cost of Revenue Cost of Revenue, Total Cost of Sales, Policy Cost of Secondary Processing Service Management Costs Cost of Services [Abstract] Cost of Services, Depreciation and Amortization Cost of Services, Environmental Remediation Cost of Services, Direct Labor Cost of Services, Direct Materials Cost of Services, Direct Taxes and Licenses Costs Embedded Service Costs Cost of Services, Maintenance Costs Other Cost of Services Cost of Services, Overhead Service Technologies Costs Cost of Services Cost of Services, Total Cost of Goods Sold, Subscription Synthetic Fuel Costs Timber Operating Costs Time Share Carrying Charges Time Share Costs Cost of Transmission, Affiliates Cost of Transmission, Other Shipping, Handling and Transportation Costs Shipping, Handling and Transportation Costs, Total Costs in Excess of Billings on Uncompleted Contracts or Programs Expected to be Collected after One Year Costs in Excess of Billings on Uncompleted Contracts or Programs Expected to be Collected within One Year Utilities Costs Cost of Utilities Water Production Costs Well Service Expense Cost of Worldwide Unregulated Electric Costs Associated with Exit or Disposal Activities or Restructurings, Policy, Ongoing Benefit Arrangements Costs Associated with Exit or Disposal Activities or Restructurings, Policy [Abstract] Facility Membership and Operations Costs Costs Incurred, Acquisition of Oil and Gas Properties with Proved Reserves Costs Incurred, Acquisition of Oil and Gas Properties Costs Incurred, Acquisition of Oil and Gas Properties, Total Costs Incurred, Acquisition of Unproved Oil and Gas Properties Costs Incurred, Asset Retirement Obligation Incurred Costs Incurred, Development Costs Costs Incurred, Exploration Costs Share of Equity Method Investees' Property Acquisition, Exploration, and Development Costs Incurred in Oil and Gas Producing Activities Costs Incurred in Oil and Gas Property Acquisition, Exploration, and Development Activities [Axis] Costs Incurred, Oil and Gas Property Acquisition, Exploration, and Development Activities [Line Items] Costs Incurred in Oil and Gas Property Acquisition, Exploration, and Development Activities [Table] Costs of Real Estate Services and Land Sales Costs in Excess of Billings on Uncompleted Contracts or Programs [Abstract] Costs in Excess of Billings on Uncompleted Contracts or Programs Costs in Excess of Billings on Uncompleted Contracts or Programs, Total Credit Availability Concentration Risk [Member] Credit Card Origination Costs [Abstract] Credit Card Origination Costs Disclosure Credit Card Origination Costs, Policy Credit Card Receivables [Member] Credit Concentration Risk [Member] Credit and Debit Card Receivables, at Carrying Value Credit and Debit Card Receivables [Member] Credit Risk Derivative Assets, at Fair Value Credit Risk Derivative Liabilities, at Fair Value Credit Risk Derivatives [Abstract] Credit Risk Derivatives, at Fair Value, Net Credit Risk Derivatives, at Fair Value, Net, Total Credit Risk [Member] Credit Spread Option [Member] Crude Oil and Natural Gas Liquids Cumulative Preferred Stock [Member] Cumulative Translation Adjustment, Net of Tax, Period Increase (Decrease) Cumulative Translation Adjustment, Net of Tax, Period Increase (Decrease), Total Currency Swap [Member] Assets Held-for-sale, Capital Leased Assets, Net Assets Held-for-sale, Capital Leased Assets, Net, Total Current Federal Tax Expense (Benefit) Current Foreign Tax Expense (Benefit) Current Income Tax Expense (Benefit) [Abstract] Current Income Tax Expense (Benefit) Current Income Tax Expense (Benefit), Total Liabilities, Current [Abstract] Liabilities, Current Liabilities, Current, Total Current Other Tax Expense (Benefit) Intangible Assets, Current Intangible Assets, Current, Total Long-term Debt, Current [Abstract] Long-term Debt and Capital Lease Obligations, Current [Abstract] Long-term Debt and Capital Lease Obligations, Current Long-term Debt and Capital Lease Obligations, Current, Total Other Long-term Debt, Current Current State and Local Tax Expense (Benefit) Custody Fees Customer Advances, Current Customer Advances and Deposits, Current [Abstract] Customer Advances and Deposits Customer Advances and Deposits, Total Customer Advances and Deposits, Current Customer Advances and Deposits, Current, Total Customer Advances or Deposits, Noncurrent [Abstract] Customer Advances or Deposits, Noncurrent Customer Advances or Deposits, Noncurrent, Total Customer Advances for Construction Customer Advances and Progress Payments for Long-term Contracts or Programs Customer Advances, Noncurrent Billed and Unbilled Contract Claims Subject to Uncertainty [Abstract] Contract Claims Description Customer Concentration Risk [Member] Customer Deposits, Current Customer Deposits, Noncurrent Customer Funds Customer Lists [Member] Customer Receipts [Member] Customer Refund Liability, Noncurrent Customer Refundable Fees, Cash Received Customer Refundable Fees, Period Increase (Decrease) Customer Refundable Fees, Period Increase (Decrease), Total Customer Refundable Fees, Refund Payments Customer Refundable Fees, Ending Balance Customer Refundable Fees, Beginning Balance Customer Refundable Fees Customer Relationships [Member] Due from Customer Acceptances Customer's Liability for Acceptances, Net [Abstract] Customer's Liability for Acceptances, Net Customer's Liability for Acceptances, Net, Total Customer's Liability for Acceptances, Gross DJIA Index Future [Member] Damage from Fire, Explosion or Other Hazard [Member] Damages from Product Defects [Member] Databases [Member] Debt and Capital Lease Obligations [Abstract] Debt, Current [Abstract] Debt, Current Debt, Current, Total Long-term Debt and Capital Lease Obligations [Abstract] Long-term Debt and Capital Lease Obligations Long-term Debt and Capital Lease Obligations, Total Debt and Capital Lease Obligations Debt and Capital Lease Obligations, Total Debt Conversion, Converted Instrument, Amount Debt Conversion, Converted Instrument, Expiration or Due Date, Day, Month and Year Debt Conversion, Converted Instrument, Expiration or Due Date, Month and Year Debt Conversion, Converted Instrument, Expiration or Due Date, Year Debt Conversion, Converted Instrument, Issuance Date, Day, Month and Year Debt Conversion, Converted Instrument, Issuance Date, Month and Year Debt Conversion, Converted Instrument, Issuance Date, Year Debt Conversion, Converted Instrument, Rate Debt Conversion, Converted Instrument, Shares Issued Debt Conversion, Converted Instrument, Type Debt Conversion, Converted Instrument, Warrants or Options Issued Debt Conversion, Original Debt, Amount Debt Conversion, Original Debt, Due Date of Debt, Day, Month and Year Debt Conversion, Original Debt, Due Date of Debt, Month and Year Debt Conversion, Original Debt, Due Date of Debt, Year Debt Conversion, Original Debt, Interest Rate of Debt Debt Conversion, Original Debt, Issuance Date of Debt, Day, Month and Year Debt Conversion, Original Debt, Issuance Date of Debt, Month and Year Debt Conversion, Original Debt, Issuance Date of Debt, Year Debt Conversion, Original Debt, Type of Debt Debt Conversion by Unique Description [Axis] Debt Conversion [Line Items] Debt Conversion [Table] Debt Conversion, Description [Domain] Debt Disclosure [Text Block] Debt Instrument, Annual Principal Payment Debt Instrument, Committee on Uniform Securities Identification Procedures (CUSIP) Debt Instrument, Call Date, Earliest Debt Instrument, Call Date, Latest Debt Instrument, Call Feature Debt Instrument, Carrying Amount Debt Instrument, Collateral Fees Debt Instrument, Collateral Debt Instrument, Convertible, Beneficial Conversion Feature Debt Instrument, Convertible, Conversion Ratio Debt Instrument, Convertible, Earliest Date Debt Instrument, Convertible, Latest Date Debt Instrument, Convertible, Number of Equity Instruments Debt Instrument, Convertible, Terms of Conversion Feature Debt Instrument, Convertible, Type of Equity Security Debt Instrument, Covenant Compliance Debt Instrument, Covenant Description Debt Instrument, Credit Rating Debt Instrument, Currency Debt Instrument, Date of First Required Payment Debt Instrument, Decrease, Forgiveness Debt Instrument, Decrease, Repayments Debt Instrument, Description Debt Instrument, Face Amount Debt Instrument, Fair Value, Basis for Measurement Debt Instrument, Fair Value Debt Instrument, Fee Amount Debt Instrument, Fee Debt Instrument, Frequency of Fee Debt Instrument, Frequency of Periodic Payment Debt Instrument, Increase, Accrued Interest Debt Instrument, Increase, Additional Borrowings Debt Instrument, Increase (Decrease) for Period, Description Debt Instrument, Increase (Decrease) for Period, Net Debt Instrument, Increase (Decrease), Other, Net Debt Instrument, Interest Rate, Basis for Effective Rate Debt Instrument, Interest Rate, Effective Percentage Debt Instrument, Interest Rate at Period End Debt Instrument, Interest Rate, Stated Percentage Debt Instrument, Interest Rate Terms Debt Instrument, Issuance Date Debt Instrument, Issuer Debt Instrument, Maturity Date, Description Debt Instrument, Maturity Date Debt Instrument, Name [Domain] Debt Instrument, Offering Date Debt Instrument, Payment Terms Debt Instrument, Periodic Payment, Interest Debt Instrument, Periodic Payment, Principal Debt Instrument, Periodic Payment Debt Instrument, Principal Outstanding Debt Instrument, Priority Debt Instrument, Restrictive Covenants Debt Instrument, Sinking Fund Amount Debt Instrument, Sinking Fund Description Debt Instrument, Tax Status Debt Instrument, Unamortized Discount Debt Instrument, Unamortized Premium Debt Instrument, Unused Borrowing Capacity, Amount Debt Instrument, Unused Borrowing Capacity, Description Debt Instrument, Unused Borrowing Capacity, Fee Debt Instruments [Abstract] Debt Instrument [Axis] Debt Instrument [Line Items] Debt Instrument [Table] Payments of Debt Issuance Costs Debt [Member] Debt Related Commitment Fees and Debt Issuance Costs Payments of Debt Restructuring Costs Debtor-in-Possession Financing [Abstract] Debtor-in-Possession Financing, Borrowings Outstanding Debtor-in-Possession Financing, Date Arrangement Approved by Bankruptcy Court Debtor-in-Possession Financing, Description of Arrangement Debtor-in-Possession Financing, Fee on Unused Borrowings Debtor-in-Possession Financing, Interest Rate on Borrowings Outstanding Debtor-in-Possession Financing, Letters of Credit Outstanding Debtor-in-Possession Financing, Purpose of Arrangement Debtor-in-Possession Financing, Unused Borrowings Debtor Reorganization Items, Debtor-in-Possession Facility Financing Costs Debtor Reorganization Items, Discharge of Claims and Liabilities Debtor Reorganization Items, Employee Related Charges Debtor Reorganization Items, Impairment Loss Debtor Reorganization Items, Interest Income on Accumulated Cash Debtor Reorganization Items, Legal and Advisory Professional Fees Debtor Reorganization Items, (Gain) Loss on Asset Sales, Net Debtor Reorganization Items, Net (Gain) Loss on Rejection of Leases and Other Executory Contracts Debtor Reorganization Items, (Gain) Loss on Settlement of Other Claims, Net Debtor Reorganization Items, Other Expense (Income) Debtor Reorganization Items, Pension and Other Postretirement Related Charges Debtor Reorganization Items, Provision for Expected Allowed Claims Debtor Reorganization Items, Retiree Related Charges Debtor Reorganization Items, Revaluation of Assets and Liabilities Debtor Reorganization Items, Revaluation of Customer-Related Obligations Debtor Reorganization Items, Write-off of Deferred Financing Costs and Debt Discounts Decommissioning Fund Investments Decommissioning Liability, Noncurrent Decommissioning Trust Assets Description Decommissioning Trust Assets Amount Decrease Due to Sales of Minerals in Place Deductions (Charges) [Abstract] Deductions (Charges) Deductions (Charges), Total Real Estate Accumulated Depreciation, Other Deductions Deferred Acquisition Costs [Abstract] Deferred Advertising Costs Deferred Compensation Liability [Abstract] Deferred Compensation Arrangement with Individual, Compensation Expense Deferred Compensation Arrangement with Individual, Description Deferred Compensation Arrangement with Individual, Distributions Paid Deferred Compensation Arrangement with Individual, Employer Contribution Deferred Compensation Arrangement with Individual, Name or Relationship [Domain] Deferred Compensation Arrangement with Individual, Recorded Liability Deferred Compensation Arrangement with Individual, Shares Authorized for Issuance Deferred Compensation Arrangement with Individual, Shares Issued Deferred Compensation Arrangements [Abstract] Deferred Compensation Arrangement with Individual Disclosure [Text Block] Deferred Compensation Liability, Current Deferred Compensation Liability, Current, Total Deferred Compensation, Employee Stock Ownership Program Deferred Compensation Equity [Abstract] Deferred Compensation Equity, Ending Balance Deferred Compensation Equity, Beginning Balance Deferred Compensation Equity Deferred Compensation Equity, Total Deferred Compensation, Period Increase (Decrease) Deferred Compensation, Period Increase (Decrease), Total Deferred Compensation Liability, Noncurrent [Abstract] Deferred Compensation Plan Assets Deferred Compensation, Stock Option Exercises Deferred Compensation, Tax Benefit on Stock Option Exercises Deferred Compensation Liability, Noncurrent Deferred Compensation Liability, Noncurrent, Total Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Text Block] Deferred Costs, Credit Card Origination Costs, Amortization Deferred Costs, Credit Card Origination Costs, Amount Description of Deferred Costs Related to Long-term Contracts Increase (Decrease) in Deferred Charges, Investing Postemployment Benefits, Noncurrent Deferred Electric Cost Deferred Federal Income Tax Expense (Benefit) Deferred Finance Costs [Abstract] Deferred Finance Costs Disclosures Deferred Foreign Income Tax Expense (Benefit) Deferred Fuel Cost Deferred Fuel Cost, Total Deferred Fuel Costs [Member] Deferred Gas Cost Change Deferred Gas Purchases, Current Deferred Income Tax Expense (Benefit) [Abstract] Deferred Income Tax Expense (Benefit) Deferred Income Tax Expense (Benefit), Total Deferred Income Tax Liabilities Deferred Income Taxes, Policy Deferred Lease Revenue [Member] Deferred Leasing Commissions Deferred Costs [Abstract] Deferred Costs Deferred Costs, Total Deferred Long-term Liability Charges Deferred Long-term Liability Charges, Total Deferred Other Tax Expense (Benefit) Deferred Policy Acquisition Costs, Additions Increase (Decrease) in Deferred Policy Acquisition Costs Deferred Policy Acquisition Costs Disclosures [Abstract] Deferred Policy Acquisition Costs, Net, Ending Balance Deferred Policy Acquisition Costs, Net, Beginning Balance Deferred Policy Acquisition Costs, Net Deferred Policy Acquisition Costs Disclosure Deferred Policy Acquisition Costs, Period Increase (Decrease) Deferred Policy Acquisition Costs, Period Increase (Decrease), Total Deferred Policy Acquisition Costs Deferred Policy Acquisition Costs, Total Deferred Project Costs [Member] Deferred Rent Receivables, Net Deferred Rent Receivables, Net, Noncurrent Deferred Rent Receivables, Net, Noncurrent, Total Deferred Revenue [Abstract] Deferred Revenue, Additions Deferred Revenue Arrangement Type [Axis] Deferred Revenue Arrangement Type [Domain] Deferred Revenue Arrangement [Line Items] Deferred Revenue Arrangement, by Type [Table] Deferred Revenue, Description Deferred Revenue Disclosure [Text Block] Deferred Revenue, Period Increase (Decrease) Deferred Revenue, Period Increase (Decrease), Total Deferred Revenue, Refund Payments Deferred Revenue, Significant Changes in Balances Deferred Sales Inducements, Additions Deferred Sales Inducements, Adjustments Deferred Sales Inducements, Amortization Expense Deferred Sales Inducements, Description Deferred Sales Inducements, Net, Ending Balance Deferred Sales Inducements, Net, Beginning Balance Deferred Sales Inducements, Net Deferred Costs, Current [Abstract] Deferred Costs, Current Deferred Costs, Current, Total Deferred State and Local Income Tax Expense (Benefit) Deferred Storm and Property Reserve Deficiency, Current Deferred Storm and Property Reserve Deficiency, Noncurrent Deferred Tax Assets Deferred Tax Assets (Liabilities), Net, Current Deferred Tax Assets, Gross [Abstract] Deferred Tax Assets, Capital Loss Carryforwards Deferred Tax Assets, Charitable Contribution Carryforwards Deferred Tax Assets, Deferred Gain on Sale Leaseback Transaction Deferred Tax Assets, Deferred Income Deferred Tax Assets, Derivative Instruments Deferred Tax Assets, Equity Method Investments Deferred Tax Assets, Gross Deferred Tax Assets, Gross, Total Deferred Tax Assets, Hedging Transactions Deferred Tax Assets, in Process Research and Development Deferred Tax Assets, Inventory Deferred Tax Assets, Investment in Subsidiaries Deferred Tax Assets (Liabilities), Net [Abstract] Deferred Tax Assets and Liabilities of Insurance Companies [Abstract] Deferred Tax Assets (Liabilities), Net Deferred Tax Assets (Liabilities), Net, Total Deferred Tax Assets (Liabilities), Net, Noncurrent Deferred Tax Assets, Net Deferred Tax Assets, Net, Total Deferred Tax Assets, Operating Loss Carryforwards, Components [Abstract] Deferred Tax Assets, Operating Loss Carryforwards, Domestic Deferred Tax Assets, Operating Loss Carryforwards, Foreign Deferred Tax Assets, Operating Loss Carryforwards, State and Local Deferred Tax Assets, Operating Loss Carryforwards Deferred Tax Assets, Operating Loss Carryforwards, Total Deferred Tax Assets, Other Comprehensive Loss Deferred Tax Assets, Other Loss Carryforwards Deferred Tax Assets, Other Tax Carryforwards Deferred Tax Assets, Other Deferred Tax Assets, Tax Credit Carryforwards [Abstract] Deferred Tax Assets, Tax Credit Carryforwards, Alternative Minimum Tax Deferred Tax Assets, Tax Credit Carryforwards, Foreign Deferred Tax Assets, Tax Credit Carryforwards, General Business Deferred Tax Assets, Tax Credit Carryforwards, Other Deferred Tax Assets, Tax Credit Carryforwards, Research Deferred Tax Assets, Tax Credit Carryforwards Deferred Tax Assets, Tax Credit Carryforwards, Total Deferred Tax Assets, Tax Deferred Expense [Abstract] Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits [Abstract] Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Compensated Absences Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Employee Benefits Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Employee Bonuses Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Employee Compensation Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Other Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Pensions Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Postretirement Benefits Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Severance Payments Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits, Total Deferred Tax Assets, Tax Deferred Expense, Other Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals [Abstract] Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Accrued Liabilities Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Allowance for Doubtful Accounts Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Asset Retirement Obligations Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Contingencies Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Deferred Rent Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Impairment Losses Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Legal Settlements Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Loss Reserves Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Other Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Policyholder Liabilities and Receivables Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Provision for Loan Losses Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Reserves Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Restructuring Charges Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Returns and Allowances Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Self Insurance Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Warranty Reserves Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Total Deferred Tax Assets, Tax Deferred Expense Deferred Tax Assets, Tax Deferred Expense, Total Deferred Tax Assets, Unrealized Currency Losses Deferred Tax Assets, Valuation Allowance Deferred Tax Assets, Valuation Allowance, Total Deferred Tax Liabilities [Abstract] Deferred Tax Liabilities, Deferred Expense [Abstract] Deferred Tax Liabilities, Deferred Expense, Capitalized Interest Deferred Tax Liabilities, Deferred Expense, Capitalized Software Deferred Tax Liabilities, Deferred Expense, Other Capitalized Costs Deferred Tax Liabilities, Deferred Expense Deferred Tax Liabilities, Deferred Expense, Total Deferred Tax Liabilities, Financing Arrangements Deferred Tax Liabilities, Goodwill and Intangible Assets [Abstract] Deferred Tax Liabilities, Goodwill and Intangible Assets, Goodwill Deferred Tax Liabilities, Goodwill and Intangible Assets, Intangible Assets Deferred Tax Liabilities, Goodwill and Intangible Assets Deferred Tax Liabilities, Goodwill and Intangible Assets, Total Deferred Tax Liabilities Deferred Tax Liabilities, Total Deferred Tax Liabilities, Leasing Arrangements Deferred Tax Liabilities, Mortgage Servicing Rights Deferred Tax Liabilities Not Recognized [Abstract] Deferred Tax Liabilities, Other Comprehensive Income Deferred Tax Liabilities, Other Finite-Lived Assets Deferred Tax Liabilities, Other Deferred Tax Liabilities, Prepaid Pension Costs Deferred Tax Liabilities, Regulatory Assets Deferred Tax Liabilities, Interests in Financial Assets Continued to be Held Deferred Tax Liabilities, Tax Deferred Income Deferred Tax Liabilities, Undistributed Foreign Earnings Deferred Tax Liabilities, Unrealized Currency Transaction Gains Deferred Tax Liability Not Recognized, Amount of Unrecognized Deferred Tax Liability Deferred Tax Liability Not Recognized, Cumulative Amount of Temporary Difference Deferred Tax Liability Not Recognized, Description of Temporary Difference [Domain] Deferred Tax Liability Not Recognized, Determination of Deferred Tax Liability is Not Practicable Deferred Tax Liability Not Recognized, Events that Would Cause Temporary Difference to be Taxable Deferred Tax Liability Not Recognized [Axis] Deferred Tax Liability Not Recognized [Line Items] Deferred Tax Liability Not Recognized [Table] Deferred Taxes, Business Combination, Valuation Allowance [Abstract] Deferred Taxes, Business Combination, Valuation Allowance, Allocated to Contributed Capital Deferred Taxes, Business Combination, Valuation Allowance, Allocated to Reduce Capital, Description Deferred Taxes, Business Combination, Valuation Allowance, Available to Reduce Goodwill or Intangible Assets, Description Deferred Taxes, Business Combination, Valuation Allowance, Available to Reduce Goodwill Deferred Taxes, Business Combination, Valuation Allowance, Available to Reduce Intangible Assets Deferred Taxes, Business Combination, Valuation Allowance, Available to Reduce Goodwill and Intangible Assets Deferred Taxes [Member] Other Deferred Compensation Equity Deferred Gain on Sale of Property Deferred Revenue, Current Deferred Revenue, Current, Total Deferred Revenue, Noncurrent Deferred Revenue, Noncurrent, Total Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract] Defined Benefit Plans [Domain] Defined Benefit Plans, General Information Defined Contribution Pension and Other Postretirement Plans Disclosure [Abstract] Defined Contribution Plan, Cost Recognized Reductions in Other Assets, Description Delinquent Amount at End of Period on Loans Managed and Securitized Delinquent Amount at End of Period on Loans Managed and Securitized, Total Demand Deposits [Member] Demand Side Management Program Costs, Noncurrent Other Inventory, Demo Demutualization and Closed Block [Abstract] Demutualization by Insurance Entity [Abstract] Demutualization by Insurance Entity, Nature and Terms Demutualization by Insurance Entity, Schedule of Nature and Terms Demutualization by Insurance Entity, Securities Issued, Amount of Net Proceeds Demutualization by Insurance Entity, Securities Issued, Gross Cash Proceeds Demutualization by Insurance Entity, Securities Issued, Gross Policy Credits Demutualization by Insurance Entity, Securities Issued, Offering Costs Demutualization by Insurance Entity, Securities Issued, Price Per Share or Unit Demutualization by Insurance Entity, Securities Issued, Quantity of Shares Demutualization by Insurance Entity, Description of Securities Issued Depletion, Nonproduction Deposit Assets [Abstract] Deposit Assets Deposit Assets, Total Deposit Assets Disclosure [Abstract] Deposit Assets or Liabilities, Amortization Expense from Expirations Deposit Assets or Liabilities, Change in Amounts Based on Change in Assumptions Supporting Expected Recovery Amounts Deposit Assets or Liabilities, Effect of Change in Interest Accrual Assumption on Expected Recovery Amounts Deposit Assets or Liabilities, Effect of Change in Present Value Assumptions Recorded as Expense Deposit Assets or Liabilities, Effect of Change in Present Value Assumptions Resulting in Additions to Expected Recoveries Deposit Assets or Liabilities, Effect of Change in Present Value Assumptions Resulting in Reductions in Expected Recoveries Deposit Contracts, Policy Deposit Contracts, Assets Deposit Contracts, Change in Balances Based on Change in Assumptions Supporting Expected Recovery Amounts [Abstract] Deposit Contracts, Description of Asset Contracts Deposit Contracts, Description of Liability Contracts Deposit Contracts, Liabilities Deposit Liabilities [Abstract] Deposit Liabilities, Accrued Interest Deposit Liabilities, Collateral Issued, Description Deposit Liabilities, Collateral Issued, Financial Instruments Deposit Liabilities, Description Deposit Liabilities Disclosures Deposit Liabilities Reclassified as Loans Receivable Description Deposit Liabilities Reclassified as Loans Receivable Deposit Liabilities with Abnormal Terms Deposit Liabilities with Abnormal Terms Description Deposits [Abstract] Deposits Assets, Noncurrent Time Deposits, $100,000 or More, Domestic Time Deposits, Less than $100,000 Interest-bearing Deposit Liabilities [Abstract] Interest-bearing Deposit Liabilities Interest-bearing Deposit Liabilities, Total Noninterest-bearing Deposit Liabilities [Abstract] Noninterest-bearing Deposit Liabilities Noninterest-bearing Deposit Liabilities, Total Demand Deposit Accounts Demand Deposit Accounts, Total Current Deposit Liability Deposits, Money Market Deposits Deposits, Negotiable Order of Withdrawal (NOW) Deposits Paid for Securities Borrowed, at Carrying Value Payments for Deposits Policyholder Contract Deposits Deposits Purchased or Sold Deposits Received for Securities Loaned, at Carrying Value Deposits Received on Reinsurance Contracts Deposits, Savings Deposits Time Deposits [Abstract] Time Deposits, $100,000 or More, Foreign Deposits with Clearing Organizations and Others, Securities Deposits Deposits, Total Depreciable Assets [Member] Depreciation and Amortization [Abstract] Depreciation, Amortization and Accretion, Net [Abstract] Depreciation, Amortization and Accretion, Net Depreciation, Amortization and Accretion, Net, Total Other Depreciation and Amortization Depreciation and Amortization Depreciation and Amortization, Total Depreciation Expense on Reclassified Assets Derivative, Amount of Hedged Item Derivative, Average Basis Spread on Variable Rate Derivative, Average Cap Interest Rate Derivative, Average Cap Price Derivative, Average Exchange Rate Cap Derivative, Average Exchange Rate Floor Derivative, Average Fixed Interest Rate Derivative, Swap Type, Average Fixed Price Derivative, Average Floor Interest Rate Derivative, Average Floor Price Derivative, Average Foreign Currency Option Strike Price Derivative, Average Forward Exchange Rate Derivative, Average Forward Interest Rate Derivative, Average Forward Price Derivative, Average Price Risk Option Strike Price Derivative, Average Remaining Maturity Derivative, Average Swaption Interest Rate Derivative, Average Variable Interest Rate Derivative, Swap Type, Average Variable Price Derivative, Basis Spread on Variable Rate Derivative, Cap Interest Rate Derivative, Cap Price Derivative, Counterparty Derivative, Currency Bought Derivative, Currency Sold Derivative, Description of Hedged Item Derivative, Description of Objective Derivative, Description of Terms Derivative, Description of Variable Rate Basis Derivative, Description [Domain] Derivative, Exchange Rate Cap Derivative, Exchange Rate Floor Derivative, Fair Value of Derivative Asset Derivative, Fair Value of Derivative Liability Derivative, Fair Value of Derivative, Net Derivative, Fair Value of Derivative, Net, Total Derivative, Fixed Interest Rate Derivative, Swap Type, Fixed Price Derivative, Floor Interest Rate Derivative, Floor Price Derivative, Foreign Currency Option Strike Price Derivative, Forward Exchange Rate Derivative, Forward Interest Rate Derivative, Forward Price Derivative, Gain on Derivative Derivative, Hedge Designation Derivative, Higher Fixed Interest Rate Range Derivative, Higher Range of Basis Spread on Variable Rate Derivative, Higher Remaining Maturity Range Derivative, Higher Variable Interest Rate Range Derivative, Inception Date Derivative, Loss on Derivative Derivative, Lower Fixed Interest Rate Range Derivative, Lower Range of Basis Spread on Variable Rate Derivative, Lower Remaining Maturity Range Derivative, Lower Variable Interest Rate Range Derivative, Maturity Date Derivative, Nonmonetary Notional Amount Derivative, Notional Amount Derivative, Number of Instruments Held Derivative, Price Risk Option Strike Price Derivative, Remaining Maturity Derivative, Swap Type Derivative, Swaption Interest Rate Derivative, Type of Instrument Derivative, Type of Interest Rate Paid on Swap Derivative, Underlying Basis Derivative, Underlying Risk Derivative, Underlying Derivative, Variable Interest Rate Derivative, Swap Type, Variable Price Derivative Assets Derivative Assets, Total Derivative Assets, Current Derivative Assets (Liabilities), at Fair Value, Net Derivative Assets (Liabilities), at Fair Value, Net, Total Derivative Assets, Noncurrent, Total Derivative Assets, Noncurrent Derivative, by Nature [Axis] Derivative [Member] Derivative Financial Instruments [Member] Derivative Instruments and Hedges [Abstract] Derivative Instruments and Hedges Derivative Instruments and Hedges, Total Derivative Instruments and Hedges, Noncurrent [Abstract] Derivative Instruments and Hedges, Noncurrent Derivative Instruments and Hedges, Noncurrent, Total Derivative Instrument Detail [Abstract] Derivative Instruments and Hedging Activities Disclosure [Text Block] Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value Derivative Instruments Not Designated as Hedging Instruments, Description of Terms Derivative Instruments Not Designated as Hedging Instruments, Description [Domain] Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net, Total Derivative Instruments Not Designated as Hedging Instruments, Gain Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value Derivative Instruments Not Designated as Hedging Instruments, Line Item on Income Statement for Gain (loss) Derivative Instruments Not Designated as Hedging Instruments, Loss Derivative Instruments Not Designated as Hedging Instruments, Purpose Derivative Instruments Not Designated as Hedging Instruments, Risk Derivative Instruments Not Designated as Hedging Instruments, Type Derivative Instruments Not Designated as Hedging Instruments, by Objective of Instrument [Axis] Derivative Instruments Not Designated as Hedging Instruments [Line Items] Derivative Instruments Not Designated as Hedging Instruments [Table] Derivative Liabilities, Current Derivative Liabilities, Noncurrent Derivative [Line Items] Derivative [Table] Derivatives, Basis and Use of Derivatives, Basis, Determination of Fair Value Derivatives, Basis and Use of Derivatives, Basis Derivatives, Basis and Use of Derivatives, Use of Derivatives Derivatives, Basis and Use of Derivatives Derivatives, Embedded Derivatives Derivatives, Hedge Discontinuances, Anticipated Transactions Derivatives, Hedge Discontinuances, Termination of Hedging Instrument or Hedged Item Derivatives, Hedge Discontinuances Derivatives, Methods of Accounting, Derivative Types Derivatives, Methods of Accounting, Hedge Documentation Derivatives, Methods of Accounting, Hedge Effectiveness Derivatives, Methods of Accounting, Hedging Derivatives Derivatives, Methods of Accounting, Nonhedging Derivatives Derivatives, Methods of Accounting Derivatives, Policy Derivatives, Reporting of Derivative Activity Description of Accounting for Discontinuation of Fair Value Hedge Description of Accounting for Discontinuation of Foreign Currency Fair Value Hedge Description of Accounting for Discontinuation of Interest Rate Fair Value Hedge Description of Accounting for Discontinuation of Price Risk Fair Value Hedge Interest Expense on Prepetition Liabilities, Policy Description of Accounting Method for Derivative Instruments Not Designated as Hedging Instruments Description of Accounting Method for Foreign Currency Derivative Instruments Not Designated as Hedging Instruments Description of Accounting Method for Hybrid Instruments Description of Accounting Method for Interest Rate Derivative Instruments Not Designated as Hedging Instruments Description of Accounting Method for Price Risk Derivative Instruments Not Designated as Hedging Instruments Description of Accounting Method Used for Credit Risk Derivatives Description of Accounting Method Used for Foreign Currency Derivatives Description of Accounting Method Used for Interest Rate Derivatives Description of Accounting Method Used for Price Risk Derivatives Description of Activities of Parent Company Description of Adoption of Policy on Accrued Sabbatical Description of Amounts Offsetting Gain (Loss) on Foreign Currency Derivative Instruments Not Designated as Hedging Instruments Description of Amounts Offsetting Gain (Loss) on Foreign Currency Derivatives Description of Amounts Offsetting Gain (Loss) on Price Risk Derivative Instruments Not Designated as Hedging Instruments Bankruptcy Proceedings [Abstract] Business Combination Disclosure [Text Block] Cash and Cash Equivalents Disclosure [Text Block] Description of Cash Flow Hedge Accounting Method Description of Cash Flow Hedge Activity Description of Cash Flow Hedge Risk Management Policy Description of Change in Accounting Principle, SFAS 158 Description of Change in Measurement Date, SFAS 158 Compliance with Regulatory Capital Requirements for Mortgage Companies Disclosure [Text Block] Description of Components of Gain (Loss) Excluded from Assessment of Cash Flow Hedge Effectiveness Description of Components of Gain (Loss) Excluded from Assessment of Credit Risk Hedge Effectiveness Description of Components of Gain (Loss) Excluded from Assessment of Fair Value Hedge Effectiveness Description of Components of Gain (Loss) Excluded from Assessment of Foreign Currency Cash Flow Hedge Effectiveness Description of Components of Gain (Loss) Excluded from Assessment of Foreign Currency Fair Value Hedge Effectiveness Description of Components of Gain (Loss) Excluded from Assessment of Interest Rate Cash Flow Hedge Effectiveness Description of Components of Gain (Loss) Excluded from Assessment of Interest Rate Fair Value Hedge Effectiveness Description of Components of Gain (Loss) Excluded from Assessment of Net Investment Hedge Ineffectiveness Description of Components of Gain (Loss) Excluded from Assessment of Price Risk Cash Flow Hedge Effectiveness Description of Components of Gain (Loss) Excluded from Assessment of Price Risk Fair Value Hedge Effectiveness Description of Credit Risk Derivative Activities Description of Credit Risk Exposure Description of Defined Contribution Pension and Other Postretirement Plans Description of Derivative Instruments by Risk Exposure Description of Derivative Instruments Not Designated as Hedging Instruments Activity Description of Derivative Risk Management Policy Description of Discontinuation of Fair Value Hedge Description of Discontinuation of Foreign Currency Fair Value Hedge Description of Discontinuation of Interest Rate Fair Value Hedge Description of Discontinuation of Price Risk Fair Value Hedge Description of Effect on Previously Reported Segment Information for Change in Composition of Reportable Segments Description of Effect of Subsequent Foreign Currency Exchange Rate Change Description of Embedded Derivatives Cost-method Investments, Description [Text Block] Description of Factors that May Affect Capital Adequacy Description of Factors that May Affect Minimum Net Worth Requirements Description of Fair Value Hedge Accounting Method Description of Fair Value Hedge Activity Description of Fair Value Hedge Risk Management Policy Description of Foreign Currency Cash Flow Hedge Accounting Method Description of Foreign Currency Cash Flow Hedge Activities Description of Foreign Currency Derivative Activities Description of Foreign Currency Derivative Instruments Not Designated as Hedging Instruments Activities Description of Foreign Currency Exposure Description of Foreign Currency Fair Value Hedge Accounting Method Description of Foreign Currency Fair Value Hedge Activities Foreign Currency Transactions, Description Foreign Currency Translation Adjustment, Description Guarantee Obligations, Current Carrying Value Guarantee Obligations, Maximum Exposure Inestimable Guarantee Obligations, Maximum Exposure Guarantee Obligations, Nature [Domain] Guarantee Obligations, Origin and Purpose Guarantee Obligations, Liquidation Proceeds Guarantee Obligations, Recourse Provisions Guarantee Obligations, Triggering Event Guarantee Obligations, Unlimited Exposure Guarantee Obligations, by Nature [Axis] Guarantee Obligations [Line Items] Guarantee Obligations [Table] Guarantee Obligations, Term Description of Guarantees Given by Parent Company Hedged Firm Commitment Not Qualifying as Fair Value Hedge, Description Description of Hedged Firm Commitment Not Qualifying as Foreign Currency Fair Value Hedge Description of Hedged Firm Commitment Not Qualifying as Interest Rate Fair Value Hedge Description of Hedged Firm Commitment Not Qualifying as Price Risk Fair Value Hedge Description of Hybrid Instruments Accounted for at Fair Value Schedule of Partners' Capital Account, by Partner Type [Text Block] Description of Interest Rate Cash Flow Hedge Accounting Method Description of Interest Rate Cash Flow Hedge Activities Description of Interest Rate Derivative Activities Description of Interest Rate Derivative Instruments Not Designated as Hedging Instruments Activities Description of Interest Rate Fair Value Hedge Accounting Method Description of Interest Rate Fair Value Hedge Activities Description of Interest Rate Risk Exposure Description of Lessor Leasing Arrangements Description of Lessee Leasing Arrangements Liabilities Subject to Compromise, Description Life Settlement Contracts, Investment Method, Change in Expectations Line Item for Credit Risk Derivatives on Balance Sheet Description of Location of Foreign Currency Cash Flow Hedge Derivatives on Balance Sheet Description of Location of Foreign Currency Derivative Instruments Not Designated as Hedging Instruments on Balance Sheet Description of Location of Foreign Currency Derivatives on Balance Sheet Description of Location of Foreign Currency Fair Value Hedge Derivative on Balance Sheet Line Item for Gain (Loss) on Credit Risk Derivative on Income Statement Description of Location of Gain (Loss) on Derivative Instruments Not Designated as Hedging Instruments in Financial Statements Description of Location of Gain (Loss) on Foreign Currency Cash Flow Hedge Derivatives in Financial Statements Description of Location of Gain (Loss) on Foreign Currency Derivative in Financial Statements Description of Location of Gain (Loss) on Foreign Currency Derivative Instruments Not Designated as Hedging Instruments in Financial Statements Description of Location of Gain (Loss) on Foreign Currency Fair Value Hedge Derivative in Financial Statements Description of Location of Gain (Loss) on Interest Rate Cash Flow Hedge Derivative in Financial Statements Description of Location of Gain (Loss) on Interest Rate Derivative Instruments Not Designated as Hedging Instruments in Financial Statements Description of Location of Gain (Loss) on Interest Rate Derivative on Income Statement Description of Location of Gain (Loss) on Interest Rate Fair Value Hedge Derivative in Financial Statements Description of Location of Gain (Loss) on Net Investment Hedges in Financial Statements Description of Location of Gain (Loss) on Price Risk Cash Flow Hedge Derivatives in Financial Statements Line Item for Gain (Loss) on Price Risk Derivative Instruments Not Designated as Hedging Instruments in Financial Statements Description of Location of Gain (Loss) on Price Risk Derivative on Income Statement Line Item for Gain (Loss) on Price Risk Fair Value Hedge Derivative in Financial Statements Description of Location of Hybrid Instruments on Balance Sheet Description of Location of Interest Rate Cash Flow Hedge Derivative on Balance Sheet Description of Location of Interest Rate Derivative Instruments Not Designated as Hedging Instruments on Balance Sheet Description of Location of Interest Rate Derivatives on Balance Sheet Description of Location of Interest Rate Fair Value Hedge Derivative on Balance Sheet Description of Location of Price Risk Cash Flow Hedge Derivatives on Balance Sheet Line Item for Price Risk Derivative Instruments Not Designated as Hedging Instruments on Balance Sheet Description of Location of Price Risk Derivatives on Balance Sheet Line Item for Price Risk Fair Value Hedge Derivative on Balance Sheet Description of Long-term Intercompany Transactions Description of Mandatory Dividend or Redemption Provisions of Redeemable Stock of Parent Company Equity Method Investment, Material Effects of Possible Conversions, Exercises or Contingent Issuances Description of Multiemployer Plan Description of Nature and Effect of Significant Changes During Period Affecting Comparability Description of Net Capital Requirements under Broker Dealer Regulations Description of Net Investment Hedge Accounting Method Description of Net Investment Hedge Activity Description of Net Investment Hedge Effect on Earnings and Comprehensive Income Description of Net Investment Hedge Risk Management Policy Description of Net Investments Hedged Description of Postemployment Liability Description of Other Regulatory Limitations Real Estate Held for Development and Sale, Income (Loss), Policy Real Estate Held for Development and Sale, Policy Description of Possible Effects of Noncompliance or Less than Adequately Capitalized Description of Possible Effects of Noncompliance or Less than Minimum Net Worth Capital Requirements Description of Postretirement Medical Plans with Prescription Drug Benefits Description of Price Risk Cash Flow Hedge Accounting Method Description of Price Risk Cash Flow Hedge Activities Description of Price Risk Derivative Activities Description of Price Risk Derivative Instruments Not Designated as Hedging Instruments Activities Description of Price Risk Exposure Description of Price Risk Fair Value Hedge Accounting Method Description of Price Risk Fair Value Hedge Activities Description of Reclassification of Cash Flow Hedge Gain (Loss) Description of Reclassification of Foreign Currency Cash Flow Hedge Gain (Loss) Description of Reclassification of Interest Rate Cash Flow Hedge Gain (Loss) Description of Reclassification of Price Risk Cash Flow Hedge Gain (Loss) Recorded Unconditional Purchase Obligation, Description Description of Regulatory Capital Requirements under Banking Regulations [Text Block] Description of Regulatory Capital Requirements under Insurance Regulations Description of Related Party Leasing Arrangements Reorganization Items, Description [Abstract] Deferred Acquisition Costs, Description of Significant Additions or Deletions Deferred Finance Costs, Description of Significant Additions or Deletions Other Deferred Costs, Description of Significant Additions or Deletions Description of Significant Changes in Reserves Quantities or Significant Factors or Uncertainties that May Affect Proved Reserves Description of Significant Provisions of Long-term Obligations of Parent Company Inclusion of Investment Income in Assessment of Premium Deficiency on Short-Duration Contracts Description of Types of Cash Flow Hedging Instruments Used Description of Types of Derivative Instruments Not Designated as Hedging Instruments Held Description of Types of Fair Value Hedging Instruments Used Description of Types of Foreign Currency Cash Flow Hedging Instruments Used Description of Types of Foreign Currency Derivatives Not Designated as Hedging Instruments Held Description of Types of Foreign Currency Fair Value Hedging Instruments Used Description of Types of Interest Rate Cash Flow Hedging Instruments Used Description of Types of Interest Rate Derivatives Not Designated as Hedging Instruments Held Description of Types of Interest Rate Fair Value Hedging Instruments Used Description of Types of Net Investment Hedging Instruments Used Description of Types of Price Risk Cash Flow Hedging Instruments Used Description of Types of Price Risk Derivatives Not Designated as Hedging Instruments Description of Types of Price Risk Fair Value Hedging Instruments Used Description of Substantial Doubt about Institutions Ability to Continue as Going Concern, Banking or Savings Institution Description of Substantial Doubt about Institutions Ability to Continue as Going Concern, Mortgage Companies Details of Assets Disposed of by Method Other than Sale, in Period of Disposition [Text Block] Schedule of Impaired Goodwill [Text Block] Details of Impaired Assets to be Disposed of by Method Other than Sale [Text Block] Details of Impairment of Long-Lived Assets Held and Used by Asset [Text Block] Details of Long-Lived Assets to be Abandoned by Asset [Text Block] Details of Troubled Debt Restructuring, Debtor, Current Period Details of Troubled Debt Restructuring, Debtor, Subsequent Periods Deteriorated Loans Transferred in [Abstract] Deteriorated Loans Transferred in, Policy Deteriorated Loans Transferred in, Debt Securities, Accreditable Yield, Period Increase (Decrease) Deteriorated Loans Transferred in, Debt Securities, Accreditable Yield, Period Increase (Decrease), Total Development in Process Development Profits, Nonoperating Payments to Develop Real Estate Assets Development Stage Enterprise, Cumulative Cash Inflows Development Stage Enterprise, Cumulative Cash Outflows Development Stage Enterprise, Cumulative Expense Development Stage Enterprise, Cumulative Revenue Development Stage Enterprise, Development Stage Exit Strategy Development Stage Enterprise, Nature of Activities Development Stage Enterprises Development Wells Drilled, Net Nonproductive Development Wells Drilled, Net Productive Development Wells Drilled by Geographic Area [Axis] Development Wells Drilled [Line Items] Development Wells Drilled [Table] Difference Between Fair Value and Carrying Amount of Servicing Assets upon Adoption of SFAS 156 Difference Between Fair Value and Carrying Amount of Servicing Liabilities upon Adoption of SFAS 156 Difference Due to Offsetting Various Asset Accounts Against Related Liabilities Earnings Per Share, Diluted Earnings Per Share, Diluted, Total Operating Cash Flows, Direct Method [Abstract] Reinsurance Effect on Claims and Benefits Incurred, Net Amount Reinsurance Effect on Claims and Benefits Incurred, Net Amount, Total Direct Premiums Earned, Accident and Health Direct Premiums Earned, Life Direct Premiums Earned, Other Insurance Direct Premiums Earned, Property and Casualty Direct Premiums Earned Direct Premiums Earned, Total Direct Premiums Written, Accident and Health Direct Premiums Written, Life Direct Premiums Written, Other Insurance Direct Premiums Written, Property and Casualty Direct Premiums Written Time Sharing Transactions, Direct Write-offs Charged Against Allowance on Receivables Sold with Recourse Time Sharing Transactions, Direct Write-offs Charged Against Allowance Directors and Officers Liability Insurance [Member] Recorded Third-Party Environmental Recoveries, Description Disclosure of Cash Flows Between Securitization Special Purpose Entity (SPE) and Transferor [Abstract] Disclosure of Counterparties to Repurchase Agreements when Amount of Repurchase Agreements Exceeds 10 Percent of Stockholders' Equity [Abstract] Disclosure of Counterparties to Resale Agreements when Amount of Resale Agreements Exceeds 10 Percent of Stockholders' Equity [Abstract] Discontinued Operations Disclosure [Text Block] Environmental Remediation Costs Recognized Disclosure Equity Method Investments Disclosure [Text Block] Schedule of Gain (Loss) on Securitizations of Financial Assets Accounted for as Sale [Text Block] Goodwill Not Allocated to Segment Disclosure Disclosure of Expected Gross Prescription Drug Subsidy Receipts [Abstract] Jointly Owned Utility Plant Interests Disclosure [Abstract] Interest Income and Interest Expense Disclosure [Text Block] Industry Specific Policies, Oil and Gas Proved Oil and Gas Reserve Quantities Disclosure [Text Block] Postemployment Liability Disclosure [Text Block] Other Comprehensive Income (Loss), Adjustments, Tax [Abstract] Disclosure of Other Reserve Information [Abstract] Disclosure of Quantitative Information about Securitized Assets and any Other Financial Assets Managed Together [Abstract] Disclosure of Reclassification Amount [Text Block] Regulatory Assets and Liabilities Disclosure [Abstract] Disclosure of Repurchase Agreements [Abstract] Repurchase Agreements, Resale Agreements, Securities Borrowed, and Securities Loaned Disclosure [Text Block] Disclosure of Resale Agreements [Abstract] Disclosure of Restrictions on Dividends, Loans and Advances Disclosure [Abstract] Disclosure of Servicing Assets at Fair Value [Abstract] Disclosure of Servicing Assets Subsequently Amortized [Abstract] Disclosure of Servicing Liabilities at Amortized Value [Abstract] Disclosure of Servicing Liabilities at Fair Value [Abstract] Significant Economic Interest in Standardized Measure of Discounted Future Net Cash Flows Attributable to Consolidated Subsidiary(ies) with Significant Minority Interests Disclosure of Transfer of Securitized Financial Assets Accounted for as Sale [Abstract] Consolidation, Policy Costs Associated with Exit or Disposal Activities or Restructurings, Policy Disclosures Pertaining to Servicing Assets and Servicing Liabilities [Abstract] Disclosures upon Adoption of SFAS 156 [Abstract] Discontinuation of Cash Flow Hedge [Abstract] Discontinuation of Cash Flow Hedge Discontinuation of Fair Value Hedge Accounting [Abstract] Discontinuation of Foreign Currency Cash Flow Hedge Discontinuation of Interest Rate Cash Flow Hedge Discontinuation of Price Risk Cash Flow Hedge Discontinued Operation, Amount of Adjustment to Prior Period Gain (Loss) on Disposal, before Income Tax Discontinued Operation, Amount of Adjustment to Prior Period Gain (Loss) on Disposal, before Income Tax, Total Discontinued Operation, Amount of Continuing Cash Flows after Disposal Discontinued Operation, Costs of Goods Sold Discontinued Operation, Deferred Tax Asset Recognized as Result of Parent's Excess Tax Basis Discontinued Operation, Description of Material Contingent Liabilities Remaining Discontinued Operation, Description and Timing of Disposal Discontinued Operation, Foreign Currency Translation Gains (Losses) Discontinued Operation, Gross Profit (Loss) Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax Discontinued Operation, Gain (Loss) from Disposal of Discontinued Operation, before Income Tax, Total Discontinued Operation, Interest Expense Discontinued Operation, Name [Domain] Discontinued Operation, Nature of Activities Having Continuing Cash Flows after Disposal Discontinued Operation, Nature of Adjustment to Prior Period Gain (Loss) on Disposal Discontinued Operation, Operating Expense Discontinued Operation, Period of Continuing Cash Flows after Disposal Discontinued Operation, Revenue Discontinued Operation, Segment that Includes Discontinued Operation Discontinued Operation, Status of Discontinued Operation at Latest Balance Sheet Date Discontinued Operation, Tax Effect of Income (Loss) from Discontinued Operation During Phase-out Period, Total Discontinued Operation, Tax Effect of Income (Loss) from Discontinued Operation During Phase-out Period Discontinued Operation, Tax Effect of Income (Loss) from Disposal of Discontinued Operation Discontinued Operation, Tax Effect of Income (Loss) from Disposal of Discontinued Operation, Total Discontinued Operation, Additional Disclosures [Abstract] Discontinued Operation, Amount of Adjustment to Prior Period Gain (Loss) on Disposal, Net of Tax Discontinued Operation, Amount of Adjustment to Prior Period Gain (Loss) on Disposal, Net of Tax, Total Discontinued Operation, Amount of Other Income (Loss) from Disposition of Discontinued Operation, Net of Tax, Total Discontinued Operation, Amount of Other Income (Loss) from Disposition of Discontinued Operation, Net of Tax Discontinued Operation, Assets of Disposal Group Discontinued Operation [Axis] Discontinued Operation, Cash Flows of Disposal Group Discontinued Operation, Changes to Plan of Sale Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax, Total Discontinued Operation, Income (Loss) from Discontinued Operation During Phase-out Period, Net of Tax, Total Discontinued Operation, Income (Loss) from Discontinued Operation During Phase-out Period, Net of Tax Discontinued Operation, Income Statement Disclosures [Abstract] Discontinued Operation, Liabilities of Disposal Group Discontinued Operation, Income Statement and Additional Disclosures [Line Items] Discontinued Operation, Nature of Other Income (Loss) from Disposition of Discontinued Operation Discontinued Operation, Provision for (Gain) Loss on Disposal, Net of Tax Discontinued Operation, Provision for (Gain) Loss on Disposal, Net of Tax, Total Discontinued Operation, Income Statement and Additional Disclosures [Table] Discontinued Operation, Tax (Expense) Benefit from Provision for (Gain) Loss on Disposal, Total Discontinued Operation, Tax (Expense) Benefit from Provision for (Gain) Loss on Disposal Discontinued Operation, Tax Effect of Adjustment to Prior Period Gain (Loss) on Disposal Discontinued Operation, Tax Effect of Adjustment to Prior Period Gain (Loss) on Disposal, Total Discontinued Operation, Tax Effect of Other Income (Loss) from Disposition of Discontinued Operation, Total Discontinued Operation, Tax Effect of Other Income (Loss) from Disposition of Discontinued Operation Cash Provided by (Used in) Discontinued Operations, Financing Activities Cash Provided by (Used in) Discontinued Operations, Investing Activities Cash Provided by (Used in) Discontinued Operations, Investing Activities, Total Cash Provided by (Used in) Discontinued Operations, Operating Activities Discontinued Operations, Policy Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, 10 Percent Annual Discount for Estimated Timing of Cash Flows Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Future Cash Inflows Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Future Development Costs Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Future Income Tax Expense Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Future Net Cash Flows Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Future Net Cash Flows, Total Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Future Production Costs Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Standardized Measure Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Standardized Measure, Total Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves [Axis] Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves [Line Items] Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves [Table] Discussion of Cash Flow Hedge Effectiveness Assessment and Measurement Discussion of Credit Risk Derivative Risk Management Policy Discussion of Derivative Instrument Impact on Results of Operations Discussion of Earnings Effect of Hybrid Instrument Fair Value Changes Discussion of Effect of Cash Flow Hedges on Results of Operations Discussion of Effect of Fair Value Hedges on Results of Operations Discussion of Fair Value Hedge Effectiveness Assessment and Measurement Discussion of Foreign Currency Cash Flow Hedge Effectiveness Assessment and Measurement Discussion of Foreign Currency Derivative Risk Management Policy Discussion of Foreign Currency Fair Value Hedge Effectiveness Assessment and Measurement Discussion of Hybrid Instruments and Embedded Derivatives Discussion of Interest Rate Cash Flow Hedge Effectiveness Assessment and Measurement Discussion of Interest Rate Derivative Risk Management Policy Discussion of Interest Rate Fair Value Hedge Effectiveness Assessment and Measurement Discussion of Method of Measuring Fair Value of Credit Risk Derivatives Discussion of Method of Measuring Fair Value of Foreign Currency Derivatives Discussion of Method of Measuring Fair Value of Interest Rate Derivatives Discussion of Method of Measuring Fair Value of Price Risk Derivatives Discussion of Net Investment Hedge Effectiveness Assessment and Measurement Discussion of Objectives for Using Credit Risk Derivative Instruments Discussion of Objectives for Using Foreign Currency Derivative Instruments Discussion of Objectives for Using Interest Rate Derivative Instruments Discussion of Objectives for Using Price Risk Derivative Instruments Discussion of Price Risk Cash Flow Hedge Effectiveness Assessment and Measurement Discussion of Price Risk Derivative Risk Management Policy Discussion of Price Risk Fair Value Hedge Effectiveness Assessment and Measurement Discussion of Risks Associated with Derivative Activities Proceeds from Divestiture of Businesses and Interests in Affiliates [Abstract] Proceeds from Divestiture of Businesses and Interests in Affiliates Proceeds from Divestiture of Businesses and Interests in Affiliates, Total Distribution of Capital Stock of Subsidiaries to Stockholders in Corporate Liquidations and Reorganizations [Member] Distribution Made to Member or Limited Partner, Cash Distribution Distribution Made to Member or Limited Partner, Dilution from Share Distribution Distribution Made to Member or Limited Partner, Per Unit Amount Distribution Made to Member or Limited Partner, Share Distribution Distribution Made to Member or Limited Partner [Axis] Distribution Made to Member or Limited Partner, Date Distribution Made to Member or Limited Partner, Description [Domain] Distribution Made to Member or Limited Partner [Line Items] Distribution Made to Member or Limited Partner [Table] Distribution of Marketable Securities to Stockholders as Dividends [Member] Distribution of Marketable Securities to Stockholders to Redeem Outstanding Capital Stock [Member] Distribution of Nonmonetary Assets to Groups of Stockholders' Pursuant to Settlement Plans [Member] Distributions Payable to Real Estate Partnerships Distribution Payment Forms Other than Cash or Stock, Description Distribution Policy, Members or Limited Partners [Abstract] Distribution Policy, Members or Limited Partners, Description Proceeds from Distributions Received from Real Estate Partnerships Distribution Rights [Member] Distributions Made to Members or Limited Partners [Abstract] Schedule of Distributions Made to Members or Limited Partners, by Distribution [Text Block] Distributions on Mandatorily Redeemable Securities Payments of Distributions to Affiliates Noncash or Part Noncash Divesture, Amount of Consideration Received Noncash or Part Noncash Divesture, Description [Domain] Noncash or Part Noncash Divestures by Unique Description [Axis] Noncash or Part Noncash Divesture [Line Items] Noncash or Part Noncash Divestures [Table] Dividend Declared [Member] Dividend Income [Member] Dividend Paid [Member] Statutory Dividend Payment Restrictions Disclosure Statutory Accounting Practices, Future Dividend Payments Restrictions Dividend Payment Restrictions Schedule, Amounts Paid Dividend Payment Restrictions Schedule, Description Statutory Accounting Practices, Statutory Amount Available for Dividend Payments Statutory Accounting 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Broker-Dealers and Clearing Organizations, Payable Due to and from Broker-Dealers and Clearing Organizations, Receivable Due to and from Broker-Dealers and Clearing Organizations [Abstract] Due to and from Broker-Dealers and Clearing Organizations [Axis] Due to and from Broker-Dealers and Clearing Organizations Disclosure Due to and from Broker-Dealers and Clearing Organizations [Line Items] Due to and from Broker-Dealers and Clearing Organizations [Table] Due to Officers or Stockholders Due to Officers or Stockholders, Noncurrent Early Repayment of Senior Debt Early Repayment of Subordinated Debt Earnest Money Deposits Income (Loss) from Continuing Operations before Income Taxes, Domestic Income (Loss) from Continuing Operations before Income Taxes, Foreign Income (Loss) from Equity Method Investments Income (Loss) from Equity Method Investments, Total Earthquake [Member] Effect of Cash Flow Hedges on Results of Operations [Abstract] Time Sharing Transactions, Effect of Changes in 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Assets Effective Income Tax Rate Reconciliation, Disposition of Business Effective Income Tax Rate Reconciliation, Equity in Earnings (Losses) of Unconsolidated Subsidiary Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential Effective Income Tax Rate Reconciliation, Minority Interest Income (Expense) Effective Income Tax Rate Reconciliation, Nondeductible Expense [Abstract] Effective Income Tax Rate Reconciliation, Nondeductible Expense, Amortization Effective Income Tax Rate Reconciliation, Nondeductible Expense, Charitable Contributions Effective Income Tax Rate Reconciliation, Nondeductible Expense, Depletion Effective Income Tax Rate Reconciliation, Nondeductible Expense, Depreciation and Amortization [Abstract] Effective Income Tax Rate Reconciliation, Nondeductible Expense, Depreciation and Amortization Effective Income Tax Rate Reconciliation, Nondeductible Expense, 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Repatriation Foreign Earnings, Jobs Creation Act of 2004 Effective Income Tax Rate Reconciliation, Repatriation of Foreign Earnings Effective Income Tax Rate Reconciliation, State and Local Income Taxes Effective Income Tax Rate Reconciliation, Tax Contingencies [Abstract] Effective Income Tax Rate Reconciliation, Tax Contingencies, Domestic Effective Income Tax Rate Reconciliation, Tax Contingencies, Foreign Effective Income Tax Rate Reconciliation, Tax Contingencies, Other Effective Income Tax Rate Reconciliation, Tax Contingencies, State and Local Effective Income Tax Rate Reconciliation, Tax Contingencies Effective Income Tax Rate Reconciliation, Tax Contingencies, Total Effective Income Tax Rate Reconciliation, Tax Credits [Abstract] Effective Income Tax Rate Reconciliation, Tax Credits, Foreign Effective Income Tax Rate Reconciliation, Tax Credits, Investment Effective Income Tax Rate Reconciliation, Tax Credits, Other Effective Income Tax Rate Reconciliation, Tax Credits, Research Effective Income Tax Rate Reconciliation, Tax Credits Effective Income Tax Rate Reconciliation, Tax Credits, Total Effective Income Tax Rate Reconciliation, Tax Exempt Income Effective Income Tax Rate Reconciliation, Tax Holidays Effective Income Tax Rate Reconciliation, Tax Settlements [Abstract] Effective Income Tax Rate Reconciliation, Tax Settlements, Domestic Effective Income Tax Rate Reconciliation, Tax Settlements, Foreign Effective Income Tax Rate Reconciliation, Tax Settlements, Other Effective Income Tax Rate Reconciliation, Tax Settlements, State and Local Effective Income Tax Rate Reconciliation, Tax Settlements Effective Income Tax Rate Reconciliation, Tax Settlements, Total Effective Tax Rate, Policy Electric Bundled Revenue Electric Distribution [Member] Electric Generation Equipment [Member] Electric Transmission and Distribution [Member] Electric Transmission [Member] Electric Utility Revenue [Abstract] Electric Utility Revenue Electric Utility Revenue, Total Electricity Generation Plant, Non-Nuclear [Member] Embedded Derivative, Accounting Method Embedded Derivative, Description of Host Contract Embedded Derivative, Description [Domain] Embedded Derivative, Fair Value of Embedded Derivative Asset Embedded Derivative, Fair Value of Embedded Derivative Liability Embedded Derivative, Fair Value of Embedded Derivative, Net Embedded Derivative, Fair Value of Embedded Derivative, Net, Total Embedded Derivative, Gain on Embedded Derivative Embedded Derivative, Loss on Embedded Derivative Embedded Derivative [Axis] Embedded Derivative [Line Items] Embedded Derivative [Table] Accrued Employee Benefits Employee-related Liabilities [Abstract] Employee-related Liabilities Employee-related Liabilities, Total Employee Service Share-based Compensation, Allocation of Recognized Period Costs, Capitalized Amount Employee Service Share-based Compensation, Allocation of Recognized Period Costs, Report Line [Domain] Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items] Employee Service Share-based Compensation, Allocation of Costs During Period Employee Service Share-based Compensation, Cash from Exercises Employee Service Share-based Compensation, Costs Disclosure Employee Service Share-based Compensation, Estimated Quantity of Shares to be Repurchased in Following Annual Period Employee Service Share-based Compensation Disclosure [Abstract] Employee Service Share-based Compensation, Period Expense Employee Service Share-based Compensation, Policy for Issuing Shares upon Exercise Employee Service Share-based Compensation, Tax Benefit from Compensation Expense Employee Service Share-based Compensation, Tax Benefit from Exercises Employee Service Share-based Compensation, Unrecognized Compensation Costs on Nonvested Awards, Weighted Average Period of Recognition Employee Service Share-based Compensation, Unrecognized Compensation Costs on Nonvested Awards Employee Stock [Member] Stock-based Compensation, Total Stock-based Compensation Employee Stock Ownership Plan (ESOP), Cash Contributions to ESOP Employee Stock Ownership Plan (ESOP), Compensation Expense Employee Stock Ownership Plan (ESOP), Dividends Paid to ESOP Employee Stock Ownership Plan (ESOP), Fair Value of Shares Subject to Repurchase Obligation Employee Stock Ownership Plan (ESOP), Interest Payments from ESOP Employee Stock Ownership Plan (ESOP), Number of Allocated Shares Employee Stock Ownership Plan (ESOP), Number of Committed-to-be-Released Shares Employee Stock Ownership Plan (ESOP), Number of Suspense Shares Employee Stock Ownership Plan (ESOP), Plan Description Employee Stock Ownership Plan (ESOP), Plan [Domain] Employee Stock Ownership Plan (ESOP), Repurchase Obligation Amount Employee Stock Ownership Plan (ESOP), Shares Contributed to ESOP Employee Stock Ownership Plan (ESOP), Shares in ESOP Employee Stock Ownership Plan (ESOP), Shares in ESOP, Total Employee Stock Ownership Plan (ESOP), Terms of Repurchase Obligation Employee Stock Ownership Plan (ESOP), Deferred Shares, Accounting Treatment Employee Stock Ownership Plan (ESOP), Deferred Shares, Fair Value Employee Stock Ownership Plan (ESOP), Deferred Shares Schedule of Employee Stock Ownership Plan by Plan (ESOP) [Axis] Employee Stock Ownership Plan (ESOP) [Line Items] Schedule of Employee Stock Ownership Plan (ESOP) [Table] Share-based Compensation Arrangement by Share-based Payment Award, Discount from Market Price Share-based Compensation Arrangement by Share-based Payment Award, Maximum Employee Subscription Rate Share-based Compensation Arrangement by Share-based Payment Award, Maximum Shares Per Employee Share-based Compensation Arrangement by Share-based Payment Award, Other Share Increase (Decrease) Share-based Compensation Arrangement by Share-based Payment Award, Shares Available for Issuance Share-based Compensation Arrangement by Share-based Payment Award, Shares Issued in Period Employee Stock Purchase Plan (ESPP), Shares Outstanding, Ending Balance Employee Stock Purchase Plan (ESPP), Shares Outstanding, Beginning Balance Share-based Compensation Arrangement by Share-based Payment Award, Shares Outstanding Share-based Compensation Arrangement by Share-based Payment Award, Compensation Expense Share-based Compensation Arrangement by Share-based Payment Award, Shares Purchased for Award Share-based Compensation Arrangement by Share-based Payment Award, Weighted Average Price Paid for Shares Purchased Employment Contracts [Member] Energy Equipment [Member] Energy Marketing Contracts Assets, Noncurrent Energy Marketing Contract Liabilities, Current Energy Related Inventory [Abstract] Energy Related Inventory Energy Related Inventory, Total Entity-Wide Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries, Amount Entity-Wide Disclosure on Geographic Areas, Basis for Attributing Revenue to Countries Entity-Wide Disclosure on Geographic Areas, Long-Lived Assets in Entity's Country of Domicile Entity-Wide Disclosure on Geographic Areas, Long-Lived Assets in Foreign Countries Individual Foreign Countries, Name [Domain] Entity-Wide Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country [Axis] Entity-Wide Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries [Line Items] Schedule of Entity-Wide Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country [Table] Entity-Wide Disclosure on Geographic Areas, Long-Lived Assets Entity-Wide Disclosure on Geographic Areas, Description of Revenue from External Customers Entity-Wide Disclosure on Geographic Areas, Revenue from External Customers Attributed to Entity's Country of Domicile Entity-Wide Disclosure on Geographic Areas, Revenue from External Customers Attributed to Foreign Countries Entity-Wide Disclosure on Geographic Areas, Revenue from External Customers Attributed to Individual Foreign Countries, Amount Entity-Wide Disclosure on Geographic Areas, Revenue from External Customers Attributed to Individual Foreign Countries, Name [Domain] Entity-Wide Disclosure on Geographic Areas, Revenue from External Customers Attributed to Individual Foreign Countries [Axis] Entity-Wide Disclosure on Geographic Areas, Revenue from External Customers Attributed to Individual Foreign Countries [Line Items] Entity-Wide Disclosure on Geographic Areas, Revenue from External Customers Attributed to Individual Foreign Countries [Table] Entity-Wide Information about Geographic Areas [Abstract] Entity-Wide Information from External Customers by Products and Services [Abstract] Schedule of Entity-Wide Information, Revenue from External Customers by Products and Services [Text Block] Entity-Wide Revenue, Major Customer, Amount Description of Major Customer [Domain] Entity-Wide Revenue by Reporting Segment [Axis] Entity-Wide Revenue by Major Customer [Axis] Entity-Wide Revenue, Major Customer [Line Items] Schedule of Entity-Wide Revenue by Major Customers, by Reporting Segments [Table] Entity-Wide Information, Revenue from External Customer, Amount Entity-Wide Information, Products and Services, Description [Domain] Entity-Wide Information, Revenue from External Customer by Products and Services [Axis] Entity-Wide Information, Revenue from External Customer [Line Items] Schedule of Entity-Wide Information, Revenue from External Customers by Products and Services [Table] Entity Not Subject to Income Taxes, Difference in Bases, Amount Entity Not Subject to Income Taxes, Policy Environmental Applicability, Impact and Conclusion Disclosures Environmental Cost Recognized, Capitalized in Period Environmental Cost Recognized, Caption Environmental Cost Recognized, Recovery Credited to Expense Environmental Cost Recognized Environmental Exit Costs, Anticipated Cost Environmental Exit Costs, Costs Accrued to Date Environmental Exit Costs, Description of Property [Domain] Environmental Exit Costs, Assets Previously Disposed, Liability for Remediation Environmental Exit Costs, Nature of Costs Environmental Exit Costs, Reasonably Possible Additional Losses, Best Estimate Environmental Exit Costs, Reasonably Possible Additional Losses, High Estimate Environmental Exit Costs, Reasonably Possible Additional Losses, Low Estimate Environmental Exit Costs, Reasonably Possible Additional Losses Environmental Exit Costs, Impairment Assessment Environmental Exit Cost [Axis] Environmental Exit Cost [Line Items] Environmental Exit Cost [Table] Environmental Issue [Member] Payments for Environmental Liabilities Accrued Environmental Loss Contingencies, Current Accrued Environmental Loss Contingencies, Noncurrent Environmental Loss Contingency Disclosure [Text Block] Environmental Property Sale, Disposal or Abandonment Costs [Abstract] Environmental Costs of Property for Sale, Disposal or Abandonment Disclosures Environmental Remediation Costs Recognized [Abstract] Environmental Remediation Expense [Member] Environmental Remediation Expense Environmental Restoration Costs [Member] Equipment Leased to Other Party [Member] Equipment [Member] Equity Contributions to Finance Leveraged Buyout Equity Financing for Leveraged Buyout [Abstract] Equity Financing for Leveraged Buyout Equity Financing for Leveraged Buyout, Total Equity Interest Issued or Issuable by Type [Axis] Equity Method Investment, Carrying Amount Equity Method Investment, Description of Principal Activities Equity Method Investment, Difference Between Carrying Amount and Underlying Equity Equity Method Investment, Difference Between Carrying Amount and Underlying Equity, Total Equity Method Investment, Additional Information Equity Method Investee, Name [Domain] Equity Method Investment, Quoted Market Value Equity Method Investment, Difference Between Carrying Amount and Underlying Equity, Accounting Treatment Equity Method Investment, Ownership Percentage Equity Method Investment, Underlying Equity in Net Assets Equity Method Investment, Other than Temporary Impairment Cost-method Investments, Aggregate Carrying Amount, Not Evaluated for Impairment Cost-method Investments, Aggregate Carrying Amount Cost-method Investments, Realized Gains Cost-method Investments, Realized Losses Cost-method Investments, Realized Gain (Loss) Cost-method Investments, Realized Gain (Loss), Total Equity Securities [Member] Equity Swap [Member] Error Corrections and Prior Period Adjustments, Interim Periods of Fiscal Year Error Corrections and Prior Period Adjustments, Description Time Sharing Transactions, Estimated Cost to Complete Improvements and Promised Amenities Estimated Insurance Recoveries Euribor Future [Member] Eurodollar Future [Member] Excess Net Capital at 1000 Percent Excess Net Capital at 1500 Percent Excess Net Capital at 1500 Percent, Total Excess of Net Capital over Required Net Capital Excess of Replacement or Current Costs over Stated LIFO Value Excess Tangible Capital Required for Capital Adequacy to Tangible Assets Excess Tangible Capital Excess Tier One Leverage Capital to Average Assets Excess Tier One Leverage Capital Excess Tier One Risk Based Capital to Risk Weighted Assets Excess Tier One Risk Based Capital Excess Capital to Risk Weighted Assets Excess Capital Exchange Fees [Member] Exchange Fees, Policy Exchange Fees Exchange Membership Contributed Policy Exchange Membership with Right to Conduct Business Policy Exchange Membership with Rights of Ownership and to Conduct Business Policy Exchange Memberships Disclosure Exchange of Product Held-for-sale for Dissimilar Product [Member] Exchange of Product Held-for-sale for Similar Product [Member] Exchange of Productive Assets [Member] Exchange of Stock for Stock [Member] Excise and Sales Taxes Expected Amortization Expense of Ending Present Value of Future Insurance Profits, Net of Interest Accrued [Abstract] Expected Amortization Expense of Ending Present Value of Future Insurance Profits, Year Five Expected Amortization Expense of Ending Present Value of Future Insurance Profits, Year Four Expected Amortization Expense of Ending Present Value of Future Insurance Profits, Year One Expected Amortization Expense of Ending Present Value of Future Insurance Profits, Year Three Expected Amortization Expense of Ending Present Value of Future Insurance Profits, Year Two Payments to Acquire Equipment on Lease Liability for Future Policy Benefits, Period Expense Expense Related to Distribution or Servicing and Underwriting Fees [Member] Policyholder Benefits and Claims Incurred, Net [Abstract] Policyholder Benefits and Claims Incurred, Gross Policyholder Benefits and Claims Incurred, Health Care Policyholder Benefits and Claims Incurred, Life and Annuity Policyholder Benefits and Claims Incurred, Other Incurred Claims, Property, Casualty and Liability Policyholder Benefits and Claims Incurred, Net Policyholder Benefits and Claims Incurred, Net, Total Policyholder Dividends Interest Credited to Policyholders Account Balances Other Underwriting Expense Experience Rated Refunds Explanation of Change in Cumulative Translation Adjustment Exploration Abandonment and Impairment Expense Exploration Expense Exploration and Production Equipment [Member] Exploratory Wells Drilled, Net Nonproductive Exploratory Wells Drilled, Net Productive Exploratory Wells Drilled by Geographic Area [Axis] Exploratory Wells Drilled [Line Items] Exploratory Wells Drilled [Table] Explosion [Member] Expropriation of Assets [Member] Extended Product Warranty Accrual, Warranties Issued Extended Product Warranty Accrual, Amortization Extended Product Warranty Accrual, Balance Sheet Classification [Abstract] Extended Product Warranty Accrual, Ending Balance Extended Product Warranty Accrual, Beginning Balance Extended Product Warranty Accrual Extended Product Warranty Accrual, Total Extended Product Warranty Accrual, Currency Translation Increase (Decrease) Extended Product Warranty Accrual, Current Extended Product Warranty Accrual, Additions from Business Acquisition Extended Product Warranty Accrual, Line Item Extended Product Warranty Accrual, Movement, Increase (Decrease) Extended Product Warranty Accrual, Movement, Increase (Decrease), Total Extended Product Warranty Accrual, Noncurrent Extended Product Warranty Accrual, Period Increase (Decrease) Extended Product Warranty Accrual, Period Increase (Decrease), Total Extended Product Warranty Accrual, Preexisting Increase (Decrease) Extended Product Warranty Description Extended Product Warranty Disclosure [Abstract] Extended Product Warranty Disclosure Extensions, Discoveries, Additions and Improved Recovery, Less Related Costs Extinguishment of Debt, Amount Extinguishment of Debt, Gain( Loss), Income Tax Extinguishment of Debt, Gain (Loss), Net of Tax Extinguishment of Debt, Gain (Loss), Net of Tax, Total Extinguishment of Debt, Gain (Loss), Per Share, Net of Tax Extinguishment of Debt, Type [Domain] Extinguishment of Debt [Axis] Extinguishment of Debt [Line Items] Extinguishment of Debt [Table] Extinguishment of Debt [Abstract] Extinguishment of Debt Disclosures [Text Block] Discharge of Debt [Member] Extinguishment of Debt, Nature of Restrictions on Assets Set Aside for Scheduled Payments Commitments to Complete Contracts in Process Extraordinary Item [Axis] Extraordinary Items [Table] Extraordinary Item, Change in Prior Period Estimate, Year of Origin Extraordinary Item, Description of Event or Transaction Extraordinary Items, Gross [Abstract] Extraordinary Items, Gross Extraordinary Items, Gross, Total Extraordinary Item [Line Items] Extraordinary Items Disclosure [Text Block] SFAS 123R Share-based Payments Transition Disclosure, Adoption Information Transition Disclosures [Abstract] SFAS 123R Share-based Payments Transition Disclosures, Period of Adoption, Cash Flow Statement, Cash from Financing Activities SFAS 123R Share-based Payments Transition Disclosures, Period of Adoption, Cash Flow Statement, Cash from Operations SFAS 123R Share-based Payments Transition Disclosures, Period of Adoption, Effect on Income before Income Taxes SFAS 123R Share-based Payments Transition Disclosures, Period of Adoption, Effect on Income from Continuing Operations SFAS 123R Share-based Payments Transition Disclosures, Period of Adoption, Effect on Net Income SFAS 123R Share-based Payments Pro Forma Disclosures, Pro Forma Amounts, Introduction SFAS 123R Share-based Payments Pro Forma Disclosures, Pro Forma Amounts Prior to Adoption [Abstract] SFAS 123R Share-based Payments Pro Forma Disclosures, Pro Forma Amounts Prior to Adoption, Actual Net Income (Loss) SFAS 123R Share-based Payments Pro Forma Disclosures, Pro Forma Amounts Prior to Adoption, Actual Share-based Compensation in Net Income, Net of Tax SFAS 123R Share-based Payments Pro Forma Disclosures, Pro Forma Amounts Prior to Adoption, Pro Forma Net Income (Loss) SFAS 123R Share-based Payments Pro Forma Disclosures, Pro Forma Amounts Prior to Adoption, Pro Forma Net Income (Loss), Total SFAS 123R Share-based Payments Pro Forma Disclosures, Pro Forma Amounts Prior to Adoption, Share-based Compensation Calculated if Fair-Value-Based Method Applied, Net of Tax FDIC Premium Expense [Member] Federal Housing Administration Loan [Member] FIFO Inventory Amount Factors, Other than Distribution Policy, Affecting Distribution Payments Aged Fails-to-Deliver Increase (Decrease) in Fair Value of Unhedged Derivative Instruments Fair Value Adjustments on Hedges and Derivative Contracts [Member] Fair Value of Assets Acquired Fair Value of Financial Instruments, Policy Fair Value Hedge Assets at Fair Value Fair Value Hedge Ineffectiveness is Immaterial Assertion Fair Value Hedge Liabilities at Fair Value Fair Value Hedges at Fair Value, Net Fair Value Hedges at Fair Value, Net, Total Fair Value of Securities Received as Collateral that Can be Resold or Repledged Fair Value of Securities Received as Collateral that Have Been Resold or Repledged Favorable Regulatory Action [Member] Federal Funds Purchased and Securities Sold under Agreements to Repurchase [Abstract] Federal Funds Purchased Federal Funds Purchased and Securities Sold under Agreements to Repurchase Federal Funds Purchased and Securities Sold under Agreements to Repurchase, Total Federal Funds Sold, at Carrying Value Federal Funds Sold [Member] Federal Funds Sold and Securities Purchased under Agreements to Resell [Abstract] Federal Funds Sold Securities Purchased under Agreements to Resell Federal Funds Sold and Securities Purchased under Agreements to Resell Federal Funds Sold and Securities Purchased under Agreements to Resell, Total Federal Home Loan Bank Advances [Abstract] Federal Home Loan Bank, Advances, Activity for Year [Abstract] Federal Home Loan Bank, Advances, Activity for Year, Average Balance of Agreements Outstanding Federal Home Loan Bank, Advances, Activity for Year, Average Interest Rate for Year Federal Home Loan Bank, Advances, Activity for Year, Average Interest Rate at Period End Federal Home Loan Bank, Advances, Activity for Year, Maximum Outstanding at any Month End Federal Home Loan Bank Advances, Disclosure [Text Block] Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures [Abstract] Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Amount of Available, Unused Funds Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Collateral Pledged Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Conversion Date Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Conversion Features Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Description of Collateral Pledged Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Due Date, Earliest Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Due Date, Last Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Due Date Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, General Description of Terms Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Interest Rate at Period End Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Interest Rate, Range from Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Interest Rate, Range to Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Interest Rate, Type Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Maximum Amount Available Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Repayments and Penalties Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Weighted Average Interest Rate Federal Home Loan Bank, Advances, Long-term Federal Home Loan Bank, Advances, Maturities Summary [Abstract] Federal Home Loan Bank, Advances, Maturities Summary, Average Interest Rate, after Five Years from Balance Sheet Date Federal Home Loan Bank, Advances, Maturities Summary, Average Interest Rate, Four to Five Years from Balance Sheet Date Federal Home Loan Bank, Advances, Maturities Summary, Average Interest Rate, One to Two Years from Balance Sheet Date Federal Home Loan Bank, Advances, Maturities Summary, Average Interest Rate, Three to Four Years from Balance Sheet Date Federal Home Loan Bank, Advances, Maturities Summary, Average Interest Rate, Two to Three Years from Balance Sheet Date Federal Home Loan Bank, Advances, Maturities Summary, Average Interest Rate of Amounts Due within One Year of Balance Sheet Date Federal Home Loan Bank, Advances, Maturities Summary by Interest Rate Type, by Maturity [Abstract] Federal Home Loan Bank, Advances, Maturities Summary by Interest Rate Type, after Five Years [Abstract] Federal Home Loan Bank, Advances, Maturities Summary by Interest Rate Type, after Five Years, Interest Rate Range Federal Home Loan Bank, Advances, Maturities Summary by Interest Rate Type, after Five Years Federal Home Loan Bank, Advances, Maturities Summary by Interest Rate Type, after Five Years, Total Federal Home Loan Bank, Advances, Maturities Summary by Interest Rate Type, Fixed Rate, after Five Years Federal Home Loan Bank, Advances, Maturities Summary by Interest Rate Type, Fixed Rate, One to Five Years Federal Home Loan Bank, Advances, Maturities Summary by Interest Rate Type, Fixed Rate, under One Year Federal Home Loan Bank, Advances, Maturities Summary by Interest Rate Type, Fixed Rate Federal Home Loan Bank, Advances, Maturities Summary by Interest Rate Type, Fixed Rate, Total Federal Home Loan Bank, Advances, Maturities Summary by Interest Rate Type, Floating Rate, after Five Years Federal Home Loan Bank, Advances, Maturities Summary by Interest Rate Type, Floating Rate, One to Five Years Federal Home Loan Bank, Advances, Maturities Summary by Interest Rate Type, Floating Rate, under One Year Federal Home Loan Bank, Advances, Maturities Summary by Interest Rate Type, Floating Rate Federal Home Loan Bank, Advances, Maturities Summary by Interest Rate Type, Floating Rate, Total Federal Home Loan Bank, Advances, Maturities Summary by Interest Rate Type, Interest Rate Range Federal Home Loan Bank, Advances, Maturities Summary by Interest Rate Type, One to Five Years [Abstract] Federal Home Loan Bank, Advances, Maturities Summary by Interest Rate Type, One to Five Years, Interest Rate Range Federal Home Loan Bank, Advances, Maturities Summary by Interest Rate Type, One to Five Years Federal Home Loan Bank, Advances, Maturities Summary by Interest Rate Type, One to Five Years, Total Federal Home Loan Bank, Advances, Maturities Summary by Interest Rate Type, under One Year, Interest Rate Range Federal Home Loan Bank, Advances, Maturities Summary by Interest Rate Type, under One Year Federal Home Loan Bank, Advances, Maturities Summary by Interest Rate Type, under One Year, Total Federal Home Loan Bank, Advances, Maturities Summary by Interest Rate Type Federal Home Loan Bank, Advances, Maturities Summary by Interest Rate Type, Total Federal Home Loan Bank, Advances, Maturities Summary, Due after Five Years of Balance Sheet Date Federal Home Loan Bank, Advances, Maturities Summary, Due from Four to Five Years of Balance Sheet Date Federal Home Loan Bank, Advances, Maturities Summary, Due from One to Two Years of Balance Sheet Date Federal Home Loan Bank, Advances, Maturities Summary, Due from Three to Four Years of Balance Sheet Date Federal Home Loan Bank, Advances, Maturities Summary, Due from Two to Three Years of Balance Sheet Date Federal Home Loan Bank, Advances, Maturities Summary, Due within One Year of Balance Sheet Date Federal Home Loan Bank, Advances, Maturities Summary Federal Home Loan Bank, Advances, Maturities Summary, Total Federal Home Loan Bank Advances [Member] Schedule of Federal Home Loan Bank, Advances, by Branch of FHLB Bank [Text Block] Federal Home Loan Bank, Advances, Short-term Federal Home Loan Bank, Advances, Branch of FHLB Bank, Amount of Advances, by Branch Federal Home Loan Bank, Advances, Branch of FHLB Bank, Due Date, Earliest Federal Home Loan Bank, Advances, Branch of FHLB Bank, Due Date, Last Federal Home Loan Bank, Advances, Branch of FHLB Bank, Due Date Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate, Range from Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate, Range to Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate, Type Federal Home Loan Bank, Advances, Branch of FHLB Bank, Interest Rate Federal Home Loan Bank, Advances, Branch of FHLB Bank, State [Domain] Federal Home Loan Bank, Advances, Branch of FHLB Bank, Weighted Average Interest Rate Federal Home Loan Bank, Advances, Branch of FHLB Bank [Abstract] Federal Home Loan Bank, Advances, Branch of FHLB Bank [Axis] Federal Home Loan Bank, Advances, Branch of FHLB Bank [Line Items] Federal Home Loan Bank Advances, by Branch of FHLB Bank [Table] Federal Home Loan Bank Stock Federal Home Loan Bank Stock [Member] Domestic Country [Member] Federal Reserve Bank Stock [Member] Fee Income on Acceptances Executed Agricultural Related Inventory, Feed and Supplies Fees Paid on Acceptances Resold Payments for Fees Proceeds from Fees Received Payments to Acquire and Originate Finance Receivables Proceeds from Collection of Finance Receivables Financial Services Revenue [Abstract] Financial Services Revenue Financial Services Revenue, Total Financial Instrument [Member] Financial Instruments Pledged as Collateral [Abstract] Financial Standby Letter of Credit [Member] Financial Statement Presentation While in Chapter 11 [Abstract] Payments of Financing Costs Payments of Financing Costs, Total Financing [Member] Proceeds from Financing Revenue Received under Leases Financing Interest Expense Inventory, Finished Goods and Work in Process [Abstract] Inventory, Finished Goods and Work in Process Inventory, Finished Goods and Work in Process, Total Inventory, Finished Homes Major Class of Finite-Lived Intangible Asset, Amortization Method Major Class of Finite-Lived Intangible Asset, Name [Domain] Major Class of Finite-Lived Intangible Asset, Weighted-Average Useful Life Finite-Lived Intangible Asset by Major Class [Axis] Major Class of Finite-Lived Intangible Asset [Line Items] Major Class of Finite-Lived Intangible Asset [Table] Finite-Lived Intangible Assets [Abstract] Finite-Lived Intangible Assets, Amortization Expense Finite-Lived Intangible Assets, Future Amortization Expense [Abstract] Finite-Lived Intangible Assets, Future Amortization Expense Finite-Lived Intangible Assets, Future Amortization Expense, Total Finite-Lived Intangible Assets, Useful Life Finite-Lived Intangible Assets, Weighted-Average Useful Life Finite-Lived Intangible Assets, Weighted-Average Useful Life, Total Fire [Member] First Mortgage [Member] Fiscal Period Five Year Schedule of Maturities of Debt of Parent Company [Abstract] Fixed Income Securities [Member] Fixed Maturity Securities [Member] Fixed Rate Residential Mortgage [Member] Flight Equipment [Member] Flood [Member] Floor Brokerage, Policy Floor Brokerage, Exchange and Clearance Fees [Abstract] Floor Brokerage Exchange Clearance Fees [Member] Floor Brokerage, Exchange and Clearance Fees Floor Brokerage, Exchange and Clearance Fees, Total Floor Brokerage [Member] Floor Brokerage Foreign Currency Cash Flow Hedge Asset at Fair Value Foreign Currency Cash Flow Hedge Derivative at Fair Value, Net Foreign Currency Cash Flow Hedge Derivative at Fair Value, Net, Total Foreign Currency Cash Flow Hedge Ineffectiveness is Immaterial Foreign Currency Cash Flow Hedge Liability at Fair Value Foreign Currency Cash Flow Hedges [Abstract] Foreign Currency Derivative Assets at Fair Value Foreign Currency Derivative Instruments Not Designated as Hedging Instruments [Abstract] Foreign Currency Derivative Instruments Not Designated as Hedging Instruments, Asset at Fair Value Foreign Currency Derivative Instruments Not Designated as Hedging Instruments at Fair Value, Net Foreign Currency Derivative Instruments Not Designated as Hedging Instruments at Fair Value, Net, Total Foreign Currency Derivative Instruments Not Designated as Hedging Instruments, Liability at Fair Value Foreign Currency Derivative Liabilities at Fair Value Foreign Currency Derivatives [Abstract] Foreign Currency Derivatives at Fair Value, Net Foreign Currency Derivatives at Fair Value, Net, Total Foreign Currency Disclosure [Text Block] Foreign Currency Fair Value Hedge Asset at Fair Value Foreign Currency Fair Value Hedge Derivative at Fair Value, Net Foreign Currency Fair Value Hedge Derivative at Fair Value, Net, Total Foreign Currency Fair Value Hedge Liability at Fair Value Foreign Currency Fair Value Hedges [Abstract] Foreign Currency Transaction [Abstract] Foreign Currency Transactions and Translations Policy Foreign Currency Translation [Abstract] Foreign Currency Translation Adjustment, by Component [Abstract] Foreign Debt Securities [Member] Foreign Earnings Repatriated under American Jobs Creation Act of 2004 [Abstract] Foreign Earnings Repatriated under American Jobs Creation Act of 2004, Repatriated Earnings Foreign Earnings Repatriated under American Jobs Creation Act of 2004, Description Foreign Exchange Forward [Member] Foreign Exchange Future [Member] Foreign Exchange Option [Member] Loans and Leases Receivable, Foreign, Commercial and Consumer, Other Foreign Country [Member] Foreign Pension Plans, Defined Benefit [Member] Foreign Postretirement Benefit Plans, Defined Benefit [Member] Foreign Reinsurance Transactions [Abstract] Foreign Reinsurance Transactions, Claims Additions to Underwriting Balances Foreign Reinsurance Transactions, Claims Recognized as Income Foreign Reinsurance Transactions, Expense Additions to Underwriting Balances Foreign Reinsurance Transactions, Expense Recognized as Income Foreign Reinsurance Transactions, Premium Additions to Underwriting Balances Foreign Reinsurance Transactions, Premiums Recognized as Income Foreign Reinsurance Transactions Foreign Reinsurance under Open Year Method [Abstract] Foreign Reinsurance under Open Year Method, Additions Foreign Reinsurance under Open Year Method Comment Foreign Reinsurance under Open Year Method, Expense Foreign Reinsurance under Open Year Method, Premiums, Claims and Expense Foreign Reinsurance under Open Year Method, Premiums in Underwriting Account Foreign Reinsurance under Open Year Method, Premiums Foreign Reinsurance under Open Year Method, Claims Forward Contract Indexed to Issuer's Equity, Type [Axis] Forward Contract Indexed to Issuer's Equity [Line Items] Forward Contract Indexed to Issuer's Equity [Table] Forward Contracts [Member] Forward Rate Agreement [Member] Fossil Fuel Plant [Member] Franchise Rights [Member] Freestanding Financial Instrument [Member] Fresh-Start Adjustments, Type of Fresh-Start Adjustment [Axis] Fresh-Start Adjustment, Increase (Decrease), Current Assets [Abstract] Fresh-Start Adjustment, Increase (Decrease), Assets Fresh-Start Adjustment, Increase (Decrease), Assets, Total Fresh-Start Adjustment, Increase (Decrease), Current Assets, Total Fresh-Start Adjustment, Increase (Decrease), Current Assets Fresh-Start Adjustment, Increase (Decrease), Liabilities and Stockholders' Equity, Total Fresh-Start Adjustment, Increase (Decrease), Liabilities and Stockholders' Equity Fresh-Start Adjustment, Increase (Decrease), Long-term Debt [Abstract] Fresh-Start Adjustment, Increase (Decrease), Long-term Debt, Total Fresh-Start Adjustment, Increase (Decrease), Other Assets, Total Fresh-Start Adjustment, Increase (Decrease), Other Assets Fresh-Start Adjustment, Increase (Decrease), Other Noncurrent Obligations, Total Fresh-Start Adjustment, Increase (Decrease), Other Noncurrent Obligations [Abstract] Fresh-Start Adjustment, Increase (Decrease), Other Noncurrent Obligations, Total Fresh-Start Adjustment, Increase (Decrease), Other Noncurrent Obligations Fresh-Start Adjustment, Increase (Decrease), Property and Equipment, Net, Total Fresh-Start Adjustment, Increase (Decrease), Property and Equipment, Net Fresh-Start Adjustment [Line Items] Fresh-Start Adjustments [Table] Fresh-Start Adjustments [Abstract] Fresh-Start Balance Sheet [Abstract] Fresh Start Balance Sheet, Date of Balance Sheet Fresh Start Balance Sheet Description Funds Held under Reinsurance Agreements Assets Held-in-trust [Abstract] Assets Held-in-trust, Current Assets Held-in-trust, Noncurrent Assets Held-in-trust Assets Held-in-trust, Total Furniture and Equipment, Rental Expense, Operating Lease [Member] Furniture and Fixtures [Member] Furniture and Fixtures, Gross Future Amortization Expense, Year Five Future Amortization Expense, Year Four Future Amortization Expense, Year One Future Amortization Expense, Year Three Future Amortization Expense, Year Two Future [Member] Liability for Future Policy Benefits, Description Increase (Decrease) in Future Policy Benefit Reserves Future Policy Benefits Reserve Activity, Description Liability for Future Policy Benefits, Benefits Paid Liability for Future Policy Benefits, Methodology and Assumptions Liability for Future Policy Benefits, Contract Terminations Liability for Future Policy Benefits, Liabilities Assumed Future Policy Benefits Liability, Policy Liability for Future Policy Benefits, Disability and Accident Benefits Liability for Future Policy Benefits and Unpaid Claims and Claims Adjustment Expense Liability for Future Policy Benefits and Unpaid Claims and Claims Adjustment Expense, Total Liability for Future Policy Benefits, Individual and Group Annuities and Supplementary Contracts Liability for Future Policy Benefits, Life Liability for Future Policy Benefits, Other Contracts Liability for Future Policy Benefits, Ending Balance Liability for Future Policy Benefits, Beginning Balance Liability for Future Policy Benefits Liability for Future Policy Benefits, Total Gain Contingencies [Axis] Gain Contingencies [Line Items] Gain Contingencies [Table] Gain Contingency, Income Statement Caption Gain Contingency, Nature [Domain] Former Gain Contingency, Recognized in Current Period Gain Contingency, Unrecorded Amount Gain Contingency [Abstract] Gain from Components Excluded from Assessment of Cash Flow Hedge Effectiveness Gain from Components Excluded from Assessment of Fair Value Hedge Effectiveness Gain from Hedged Firm Commitment Not Qualifying as Fair Value Hedge Gain (Loss) from Adjustments to Prior Period Extraordinary Items Gain (Loss) on Condemnation Gain (Loss) on Derivative Instruments, Net, Gross of Tax Gain (Loss) on Derivative Instruments, Net, Gross of Tax, Total Gain (Loss) on Disposition of Assets [Abstract] Gain (Loss) on Disposition of Assets Gain (Loss) on Disposition of Assets, Total Gain (Loss) on Sale of Oil and Gas Properties Gain (Loss) on Disposition of Other Assets Gains (Losses) on Extinguishment of Debt, before Write off of Deferred Debt Issuance Cost Gain (Loss) from Components Excluded from Assessment of Cash Flow Hedge Effectiveness, Net Gain (Loss) from Components Excluded from Assessment of Cash Flow Hedge Effectiveness, Net, Total Gain (Loss) from Components Excluded from Assessment of Fair Value Hedge Effectiveness, Net Gain (Loss) from Components Excluded from Assessment of Fair Value Hedge Effectiveness, Net, Total Gain (Loss) from Hedged Firm Commitment Not Qualifying as Fair Value Hedge, Net Gain (Loss) from Hedged Firm Commitment Not Qualifying as Fair Value Hedge, Net, Total Gain (Loss) from Hedged Firm Commitment Not Qualifying as Foreign Currency Fair Value Hedge, Net Gain (Loss) from Hedged Firm Commitment Not Qualifying as Interest Rate Fair Value Hedge, Net Gain (Loss) from Hedged Firm Commitment Not Qualifying as Price Risk Fair Value Hedge, Net Gain (Loss) from Price Risk Management Activity [Member] Gain (Loss) on Disposition of Intangible Assets Gain (Loss) on Investments [Abstract] Gain (Loss) on Investments Gain (Loss) on Investments, Total Gain (Loss) on Oil and Gas Hedging Activity Gain (Loss) on Cash Flow Hedge Ineffectiveness, Net Gain (Loss) on Cash Flow Hedge Ineffectiveness, Net, Total Unrealized Gain (Loss) on Cash Flow Hedging Instruments Gain (Loss) on Components Excluded from Assessment of Credit Risk Hedge Effectiveness Gain (Loss) on Components Excluded from Assessment of Foreign Currency Cash Flow Hedge Effectiveness Gain (Loss) on Components Excluded from Assessment of Foreign Currency Fair Value Hedge Effectiveness Gain (Loss) on Components Excluded from Assessment of Interest Rate Cash Flow Hedge Effectiveness Gain (Loss) on Components Excluded from Assessment of Interest Rate Fair Value Hedge Effectiveness Gain (Loss) on Components Excluded from Assessment of Price Risk Cash Flow Hedge Effectiveness Gain (Loss) on Components Excluded from Assessment of Price Risk Fair Value Hedge Effectiveness Gain (Loss) on Components Excluded from Assessment of Price Risk Hedge Effectiveness Gain (Loss) on Condemnation, Net of Tax [Member] Gain (Loss) on Credit Risk Derivatives, Net Gain (Loss) on Credit Risk Hedge Ineffectiveness Gain (Loss) on Derivatives [Member] Gain (Loss) on Discontinuation of Cash Flow Hedge Due to Forecasted Transaction Probable of Not Occurring, Net Gain (Loss) on Discontinuation of Cash Flow Hedge Due to Forecasted Transaction Probable of Not Occurring, Net, Total Gain (Loss) on Discontinuation of Foreign Currency Cash Flow Hedge Due to Forecasted Transaction Probable of Not Occurring, Net Gain (Loss) on Discontinuation of Interest Rate Cash Flow Hedge Due to Forecasted Transaction Probable of Not Occurring, Net Gain (Loss) on Discontinuation of Price Risk Cash Flow Hedge Due to Forecasted Transaction Probable of Not Occurring, Net Gain (Loss) on Disposition of Assets [Member] Gain (Loss) on Disposition of Other Assets [Member] Gain (Loss) on Disposition of Property [Member] Gain (Loss) on Disposition of Property Gain (Loss) on Disposition of Property, Total Gain (Loss) on Fair Value Hedge Ineffectiveness, Net Gain (Loss) on Fair Value Hedge Ineffectiveness, Net, Total Gain (Loss) on Fair Value Hedges Recognized in Earnings Gain (Loss) on Fair Value Hedges Recognized in Earnings, Total Gain (Loss) on Foreign Currency Cash Flow Hedge Ineffectiveness Gain (Loss) on Foreign Currency Derivative Instruments Not Designated as Hedging Instruments Unrealized Gain (Loss) on Foreign Currency Derivatives, before Tax Unrealized Gain (Loss) on Foreign Currency Derivatives, before Tax, Total Gain (Loss) on Foreign Currency Derivatives Recorded in Earnings, Net Gain (Loss) on Foreign Currency Fair Value Hedge Derivatives Gain (Loss) on Foreign Currency Fair Value Hedge Ineffectiveness Gain (Loss) on Interest Rate Cash Flow Hedge Ineffectiveness Unrealized Gain (Loss) on Interest Rate Cash Flow Hedges, before Tax Gain (Loss) on Interest Rate Derivative Instruments Not Designated as Hedging Instruments Gain (Loss) on Interest Rate Derivatives, Net Gain (Loss) on Interest Rate Fair Value Hedge Ineffectiveness Gain (Loss) on Investments [Member] Gain (Loss) on Oil and Gas Hedging Activity [Member] Unrealized Gain (Loss) on Price Risk Cash Flow Derivatives, before Tax Unrealized Gain (Loss) on Price Risk Cash Flow Derivatives, before Tax, Total Gain (Loss) on Price Risk Cash Flow Hedge Ineffectiveness Gain (Loss) on Price Risk Derivative Instruments Not Designated as Hedging Instruments Gain (Loss) on Price Risk Derivatives, Net Unrealized Gain (Loss) on Price Risk Fair Value Hedging Instruments Gain (Loss) on Price Risk Fair Value Hedge Ineffectiveness Gain (Loss) on Price Risk Hedge Ineffectiveness Gain (Loss) on Sale of Interest in Projects [Member] Gain (Loss) on Sale of Leased Assets, Net, Operating Leases [Member] Gain (Loss) on Sale of Loans Receivable [Member] Gain (Loss) on Sale of Notes Receivable Gain (Loss) on Sale of Oil and Gas Properties [Member] Gain (Loss) on Sale of Interest in Projects Gain (Loss) on Sale of Trade Receivables [Member] Gain (Loss) on Sale of Accounts Receivable Gain (Loss) from Price Risk Management Activity Gain (Loss) Recognized on Assets Transferred to Separate Account [Abstract] Gain (Loss) Recognized on Assets Transferred to Separate Account, Net Gain (Loss) Related to Litigation Settlement Gain (Loss) on Sale of Property Plant Equipment Gain (Loss) on Sale of Property Plant Equipment, Total Gain (Loss) on Sale of Business Gain (Loss) on Securitization of Financial Assets Gain on Cash Flow Hedge Ineffectiveness Gain on Discontinuation of Cash Flow Hedge Due to Forecasted Transaction Probable of Not Occurring Gain on Fair Value Hedge Ineffectiveness Unrealized Gain on Foreign Currency Derivatives, before Tax Unrealized Gain on Price Risk Cash Flow Derivatives, before Tax Gain or Loss from Sale of Financial Assets in Securitizations Gain Recognized on Assets Transferred to Separate Account, Gross Gains (Losses) on Extinguishment of Debt [Abstract] Gains (Losses) on Extinguishment of Debt Gains (Losses) on Extinguishment of Debt, Total Gains (Losses) on Sales of Assets [Member] Gains (Losses) on Recourse Debt Gains (Losses) on Recourse Debt, Total Gas Distribution [Member] Gas Gathering and Processing Equipment [Member] Gas Gathering, Transportation, Marketing and Processing Revenue Gas Imbalance Payable Gas and Oil Acreage, Developed, Gross Gas and Oil Acreage, Developed, Net Gas and Oil Acreage, Undeveloped, Gross Gas and Oil Acreage, Undeveloped, Net Gas and Oil Acreage by Geographic Area [Axis] Gas and Oil Acreage [Line Items] Gas and Oil Acreage [Table] Gas Purchase Contract, Net Gas Transmission Equipment [Member] Gas Transmission [Member] General and Administrative Expense [Abstract] General and Administrative Expense [Member] General and Administrative Expense General and Administrative Expense, Total General Business [Member] General Cash Flow Hedge Information [Abstract] General Discussion of Derivative Instruments and Hedging Activities [Abstract] General Discussion of Derivative Instruments and Hedging Activities General Discussion of Pension and Other Postretirement Benefits [Abstract] General Discussion of Pension and Other Postretirement Benefits General Fair Value Hedge Information [Abstract] General Information on Derivative Instruments Not Designated as Hedging Instruments [Abstract] General Liability [Member] General Net Investment Hedge Information [Abstract] General Partner Distributions General Partners' Capital Account [Abstract] General Partners' Capital Account, Description of Units General Partners' Capital Account, Units Outstanding General Partners' Capital Account, Value General Partners' Cumulative Cash Distributions General Partners' Cumulative Net Income General Partners' Capital Account General Partners' Capital Account, Total Geographic Concentration Risk [Member] Goodwill Disclosure [Text Block] Goodwill and Intangible Assets, Goodwill, Impairment, Policy Goodwill and Intangible Assets, Goodwill, Policy Intangible Assets, Finite-Lived, Policy Goodwill and Intangible Assets, Intangible Assets, Indefinite-Lived, Policy Goodwill and Intangible Assets, Intangible Assets, Policy Goodwill and Intangible Assets, Policy Goodwill Not Allocated to Segment [Abstract] Goodwill Schedule by Segment [Axis] Goodwill Schedule, by Segment [Line Items] Goodwill Schedule, Segment [Domain] Schedule of Goodwill, by Segment [Table] Government Contracts Concentration Risk [Member] Government Investigation Into Illegal or Unethical Activity in Government Contracts Government Restrictions on Disclosure of Estimated Reserves or Disclosure of Reserves Other than Proved Governmental Contracts Subject to Renegotiation [Abstract] Governmental Contracts Subject to Renegotiation Grants Receivable Real Estate Accumulated Depreciation, Ending Balance Real Estate Accumulated Depreciation, Beginning Balance Real Estate Accumulated Depreciation Real Estate, Gross, at Carrying Value, Ending Balance Real Estate, Gross, at Carrying Value, Beginning Balance Real Estate, Gross, at Carrying Value Gross Profit [Abstract] Gross Profit Gross Profit, Total Agricultural Related Inventory, Growing Crops Guarantee of Business Revenue [Member] Guarantee of Indebtedness of Others [Member] Guarantee of Scheduled Contractual Cash Flows from Assets of Special Purpose Entity (SPE) [Member] Guaranteed Benefit Liability, Gross, Period Increase (Decrease) Guaranteed Benefit Liability, Gross, Period Increase (Decrease), Total Guaranteed Benefit Liability, Gross, Ending Balance Guaranteed Benefit Liability, Gross, Beginning Balance Guaranteed Benefit Liability, Gross Guaranteed Benefit Liability, Net, Ending Balance Guaranteed Benefit Liability, Net, Beginning Balance Guaranteed Benefit Liability, Net Guaranteed Benefits Incurred Guaranteed Benefits Incurred, Total Guaranteed Benefits Paid Guaranteed Benefits Paid, Total Guaranteed Interest Contracts Guaranteed Investment Contract Assumptions Guaranteed Investment Contract, Interest Rate Assumptions, High End Guaranteed Investment Contract, Interest Rate Assumptions, Low End Guaranteed Investment Contract, Interest Rate Assumptions Guaranteed Lifetime Withdrawal Benefit [Member] Guaranteed Minimum Accumulation Benefit [Member] Guaranteed Minimum Death Benefit [Member] Guaranteed Minimum Income Benefit [Member] Guaranteed Minimum Withdrawal Benefit [Member] Guarantees, Indemnifications and Warranties Policies Haircuts on Bankers' Acceptances, Certificates of Deposit and Commercial Paper Haircuts on Contractual Securities Commitments Haircuts on Corporate Obligations Haircuts on Options Haircuts on Securities [Abstract] Haircuts on Securities Collateralizing Secured Demand Notes Haircuts on Securities Haircuts on Securities, Total Haircuts on State and Municipal Government Obligations Haircuts on Stocks and Warrants Haircuts on Trading and Investment Securities Haircuts on US and Canadian Government Obligations Haircuts on Undue Concentrations Hedge Assets at Fair Value Hedge Assets at Fair Value, Total Hedge Designations Used for Credit Risk Derivatives Hedge Designations Used for Foreign Currency Derivatives Hedge Designations Used for Interest Rate Derivatives Hedge Designations Used for Price Risk Derivatives Hedge Liabilities at Fair Value Hedge Liabilities at Fair Value, Total Hedges at Fair Value, Net Hedges at Fair Value, Net, Total Hedging Assets, Current Hedging Assets, Current, Total Hedging Assets, Noncurrent Hedging Assets, Noncurrent, Total Hedging Strategy by Guarantee Type Held-to-maturity Securities, Debt Maturities, Basis of Allocation Home Equity [Member] Hurricane [Member] Hybrid Instruments and Embedded Derivatives [Abstract] Hybrid Instruments at Fair Value, Net IPO [Member] Property, Plant and Equipment Income Statement Disclosures Income Statement Compensation Items [Abstract] Immediate, Terminal Funding Annuities, Interest Rate, High End Immediate, Terminal Funding Annuities, Interest Rate, Low End Immediate Terminal Funding Annuities, Interest Rate Impact of Foreign Currency Derivatives on Earnings is Immaterial Impact of Restatement on Opening Partners' Capital Impaired Goodwill, Adjustment to Initial Estimate Amount Impaired Goodwill, Change in Estimate Description Impaired Goodwill, Segment [Domain] Impaired Goodwill, Facts and Circumstances Leading to Impairment Impaired Goodwill, Income Statement Classification Impaired Goodwill, Method for Fair Value Determination Impaired Goodwill, Reasons for Use of Estimate Impaired Goodwill [Abstract] Impaired Goodwill by Segment [Axis] Impaired Goodwill [Line Items] Schedule of Impaired Goodwill [Table] Impaired Intangible Asset, Description [Domain] Impaired Intangible Asset, Facts and Circumstances Leading to Impairment Impaired Intangible Asset, Income Statement Classification Impaired Intangible Asset, Method for Fair Value Determination Impaired Intangible Asset, Segment Classification Impaired Intangible Asset by Description [Axis] Impaired Intangible Asset [Line Items] Impaired Intangible Asset [Table] Impairment of Long-Lived Assets Held-for-use Impaired Assets to be Disposed of by Method Other than Sale, Amount of Impairment Loss Impaired Assets to be Disposed of by Method Other than Sale, Asset Description [Domain] Impaired Assets to be Disposed of by Method Other than Sale, Carrying Value of Asset Impaired Assets to be Disposed of by Method Other than Sale, Facts and Circumstances Leading to Impairment Impaired Assets to be Disposed of by Method Other than Sale, Income Statement Classification Impaired Assets to be Disposed of by Method Other than Sale, Method for Determining Fair Value Impaired Assets to be Disposed of by Method Other than Sale, Segment Classification Impaired Assets to be Disposed of by Method Other than Sale [Abstract] Impairment Losses Related to Real Estate Partnerships Impairment Charge on Reclassified Assets Impairment of Goodwill [Member] Impairment in Value of Asset [Member] Impairment of Intangible Assets [Abstract] Impairment of Intangible Assets [Member] Impairment of Intangible Assets Impairment of Intangible Assets, Total Impairment of Investments Impaired Long-Lived Assets Held and Used, Asset Description [Domain] Impaired Long-Lived Assets Held and Used, Facts and Circumstances Leading to Impairment Impaired Long-Lived Assets Held and Used, Income Statement Classification Impaired Long-Lived Assets Held and Used, Method for Determining Fair Value Impaired Long-Lived Assets Held and Used, Segment Classification Impairment of Long-Lived Assets Held and Used [Abstract] Impairment of Intangible Assets (Excluding Goodwill) Impairment of Long-Lived Assets to be Disposed of Impairment or Disposal of Long-Lived Assets, Policy Impairment or Disposal of Long-Lived Intangible Assets, Assets to be Sold, Policy Impairment or Disposal of Long-Lived Intangible Assets, Impairment, Policy Impairment of Real Estate Impairment of Tangible Assets, Other Descriptors Real Estate, Improvements In Process Research and Development, Policy Incentive Distribution, Date Incentive Distribution, Distribution Per Unit Incentive Distribution, Distribution Per Year Incentive Distribution, Payments Made and Minimum Distribution Level Incentive Distribution, Recipient [Domain] Incentive Distribution Made to Managing Member or General Partner [Axis] Incentive Distribution Made to Managing Member or General Partner [Line Items] Incentive Distribution Made to Managing Member or General Partner [Table] Incentive Distribution, Managing Member or General Partner [Abstract] Incentive Distribution Policy, Managing Member or General Partner, Description Incentive Fee, Description Income (Loss) before Extraordinary Items and Cumulative Effect of Change in Accounting Principle, Per Diluted Share Income (Loss) before Extraordinary Items and Cumulative Effect of Change in Accounting Principle, Per Diluted Share, Total Income (Loss) before Extraordinary Items and Cumulative Effect of Change in Accounting Principle, Per Outstanding Share [Abstract] Income (Loss) before Extraordinary Items and Cumulative Effect of Change in Accounting Principle, Per Outstanding Share Income (Loss) before Extraordinary Items and Cumulative Effect of Change in Accounting Principle, Per Outstanding Share, Total Income Statement [Abstract] Income (Loss) from Continuing Operations [Abstract] Income (Loss) from Continuing Operations, Per Diluted Share Income (Loss) from Continuing Operations, Per Outstanding Share Income (Loss) from Continuing Operations, Per Outstanding Share, Total Income (Loss) from Continuing Operations Income (Loss) from Continuing Operations, Total Income (Loss) from Discontinued Operations, Net of Tax [Abstract] Income (Loss) from Discontinued Operations, Net of Tax, Per Diluted Share Income (Loss) from Discontinued Operations, Net of Tax, Per Diluted Share, Total Income (Loss) from Discontinued Operations, Net of Tax, Per Outstanding Share Income (Loss) from Discontinued Operations, Net of Tax, Per Outstanding Share, Total Income (Loss) from Discontinued Operations, Net of Tax Income (Loss) from Discontinued Operations, Net of Tax, Total Discontinued Operation, Amount of Other Income (Loss) from Disposition of Discontinued Operations, before Income Tax Discontinued Operation, Amount of Other Income (Loss) from Disposition of Discontinued Operations, before Income Tax, Total Discontinued Operation, Income (Loss) from Discontinued Operation, before Income Tax Discontinued Operation, Income (Loss) from Discontinued Operation, before Income Tax, Total Discontinued Operation, Income (Loss) from Discontinued Operation During Phase-out Period, before Income Tax Discontinued Operation, Income (Loss) from Discontinued Operation During Phase-out Period, before Income Tax, Total Income (Loss) from Extraordinary Items, Net of Tax, Per Diluted Share Income (Loss) from Extraordinary Items, Net of Tax, Per Outstanding Share Income (Loss) Available to Common Stockholders Income (Loss) Available to Common Stockholders, Total Income (Loss) from Equity Method Investments, Net of Distributions [Member] Income (Loss) from Equity Real Estate Partnerships [Member] Minority Interest in Net Income (Loss), Joint Venture Partners Minority Interest in Net Income (Loss), Limited Partnerships Minority Interest in Net Income (Loss), Operating Partnerships Minority Interest in Net Income (Loss), Other Minority Interests Minority Interest in Net Income (Loss), Preferred Unit Holders Real Estate Partnership Investment Subsidiaries, Net Income (Loss) before Tax Real Estate Partnership Investment Subsidiaries, Net Income (Loss) before Tax, Total Reinsurance Costs and Recoveries, Net Income Statement Related Disclosures [Abstract] Income Tax Credits and Adjustments Income Tax Uncertainties [Abstract] Income Tax Uncertainties, Policy Income Tax Contingency, Recognized Amount Income Tax Contingency, Increase (Decrease) in Unrecognized Tax Benefits Income Tax Contingency, Likelihood of Unfavorable Settlement Income Tax Contingency, Range of Possible Change in Unrecognized Tax Benefits Income Tax Contingency by Tax Authority [Axis] Income Tax Contingency [Line Items] Income Tax Contingency [Table] Income Tax Examination, Increase (Decrease) in Liability from Prior Year Income Tax Examination, Interest Accrued Income Tax Examination, Interest Expense Income Tax Examination, Liability Recorded Income Tax Examination, Liability (Refund) under Settlement with Taxing Authority Income Tax Examination, Likelihood of Unfavorable Settlement Income Tax Examination, Penalties Accrued Income Tax Examination, Penalties and Interest Expense [Abstract] Income Tax Examination, Penalties and Interest Accrued [Abstract] Income Tax Examination, Penalties and Interest Accrued Income Tax Examination, Penalties and Interest Accrued, Total Income Tax Examination, Penalties and Interest Expense Income Tax Examination, Penalties and Interest Expense, Total Income Tax Examination, Penalties Expense Income Tax Examination, Range of Possible Losses Income Tax Examination, Year(s) under Examination Income Tax Examination [Line Items] Income Tax Examination [Table] Income Tax Examinations [Abstract] Federal Income Tax Expense (Benefit), Continuing Operations Federal Income Tax Expense (Benefit), Continuing Operations, Total Foreign Income Tax Expense (Benefit), Continuing Operations Foreign Income Tax Expense (Benefit), Continuing Operations, Total Other Income Tax Expense (Benefit), Continuing Operations Other Income Tax Expense (Benefit), Continuing Operations, Total State and Local Income Tax Expense (Benefit), Continuing Operations State and Local Income Tax Expense (Benefit), Continuing Operations, Total Income Tax Expense (Benefit), Continuing Operations Income Tax Expense (Benefit), Continuing Operations, Total Discontinued Operation, Tax Effect of Discontinued Operation Discontinued Operation, Tax Effect of Discontinued Operation, Total Income Tax Expense (Benefit), Extraordinary Items Income Tax Effects Allocated Directly to Equity [Abstract] Income Tax Effects Allocated Directly to Equity, Change in Accounting Principle Income Tax Effects Allocated Directly to Equity, Employee Stock Options Income Tax Effects Allocated Directly to Equity, Other Income Tax Effects Allocated Directly to Equity, Prior Period Adjustment Income Tax Effects Allocated Directly to Equity Income Tax Effects Allocated Directly to Equity, Total Income Tax Holiday, Termination Date Income Tax Holiday by Income Tax Authority [Axis] Income Tax Holiday, Income Tax Benefits Per Share Income Tax Holiday [Line Items] Income Tax Holiday [Table] Income Tax Disclosure [Text Block] Unrecognized Tax Benefits, Income Tax Penalties Accrued Income Tax Penalties and Interest [Abstract] Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued [Abstract] Income Tax Penalties and Interest, Policy Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense [Abstract] Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense, Total Unrecognized Tax Benefits, Income Tax Penalties Expense Income Tax, Policy Income Tax Receivable Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Abstract] Income Tax Reconciliation, Change in Enacted Tax Rate Income Tax Reconciliation, Deductions [Abstract] Income Tax Reconciliation, Deductions, Dividends Income Tax Reconciliation, Deductions, Extraterritorial Income Exclusion Income Tax Reconciliation, Deductions, Medicare Prescription Drug Benefit Subsidy Income Tax Reconciliation, Deductions, Other Income Tax Reconciliation, Deductions, Qualified Production Activities Income Tax Reconciliation, Deductions Income Tax Reconciliation, Deductions, Total Income Tax Reconciliation, Disposition of Assets Income Tax Reconciliation, Disposition of Business Income Tax Reconciliation, Equity in Earnings (Losses) of Unconsolidated Subsidiary Income Tax Reconciliation, Foreign Income Tax Rate Differential Income Tax Reconciliation, Income Tax Expense (Benefit), at Federal Statutory Income Tax Rate Income Tax Reconciliation, Minority Interest Income (Expense) Income Tax Reconciliation, Nondeductible Expense [Abstract] Income Tax Reconciliation, Nondeductible Expense, Amortization Income Tax Reconciliation, Nondeductible Expense, Charitable Contributions Income Tax Reconciliation, Nondeductible Expense, Depletion Income Tax Reconciliation, Nondeductible Expense, Depreciation and Amortization [Abstract] Income Tax Reconciliation, Nondeductible Expense, Depreciation and Amortization Income Tax Reconciliation, Nondeductible Expense, Depreciation and Amortization, Total Income Tax Reconciliation, Nondeductible Expense, Depreciation Income Tax Reconciliation, Nondeductible Expense, Impairment Losses Income Tax Reconciliation, Nondeductible Expense, Leases Income Tax Reconciliation, Nondeductible Expense, Life Insurance Income Tax Reconciliation, Nondeductible Expense, Meals and Entertainment Income Tax Reconciliation, Nondeductible Expense, Other Income Tax Reconciliation, Nondeductible Expense, Research and Development Income Tax Reconciliation, Nondeductible Expense, Restructuring Charges Income Tax Reconciliation, Nondeductible Expense Income Tax Reconciliation, Nondeductible Expense, Total Income Tax Reconciliation, Other Adjustments Income Tax Reconciliation, Prior Year Income Taxes Income Tax Reconciliation, Repatriation of Foreign Earnings, Jobs Creation Act of 2004 Income Tax Reconciliation, Repatriation of Foreign Earnings Income Tax Reconciliation, State and Local Income Taxes Income Tax Reconciliation, Tax Contingencies [Abstract] Income Tax Reconciliation, Tax Contingencies, Domestic Income Tax Reconciliation, Tax Contingencies, Foreign Income Tax Reconciliation, Tax Contingencies, Other Income Tax Reconciliation, Tax Contingencies, State and Local Income Tax Reconciliation, Tax Contingencies Income Tax Reconciliation, Tax Contingencies, Total Income Tax Reconciliation, Tax Credits [Abstract] Income Tax Reconciliation, Tax Credits, Foreign Income Tax Reconciliation, Tax Credits, Investment Income Tax Reconciliation, Tax Credits, Other Income Tax Reconciliation, Tax Credits, Research Income Tax Reconciliation, Tax Credits Income Tax Reconciliation, Tax Credits, Total Income Tax Reconciliation, Tax Exempt Income Income Tax Reconciliation, Tax Holidays Income Tax Reconciliation, Tax Settlements [Abstract] Income Tax Reconciliation, Tax Settlements, Domestic Income Tax Reconciliation, Tax Settlements, Foreign Income Tax Reconciliation, Tax Settlements, Other Income Tax Reconciliation, Tax Settlements, State and Local Income Tax Reconciliation, Tax Settlements Income Tax Reconciliation, Tax Settlements, Total Income Taxes Paid, Net [Abstract] Income Taxes Paid, Net Income Taxes Paid, Net, Total Accrued Income Taxes Payable Income Taxes Receivable Proceeds from Income Tax Refunds Increase (Decrease) in Accounts Receivable from Securitization Increase (Decrease) in Accrued Investment Income Receivable Payments for (Proceeds from) from Previous Acquisition Increase (Decrease) in Due from Affiliates, Current Increase (Decrease) in Due from Officers and Stockholders, Current Increase (Decrease) Due from Officers and Stockholders Increase (Decrease) in Due to Officers and Stockholders, Current Increase (Decrease) in Deferred Electric Cost Payments for (Proceeds from) Delayed Tax Exempt Exchange Payments for (Proceeds from) Demand Side Management Program Payments for (Proceeds from) Deposits on Real Estate Acquisitions Payments for (Proceeds from) Derivatives Increase (Decrease) in Dividends Receivable Payments for (Proceeds from) Federal Home Loan Bank Stock [Abstract] Payments for (Proceeds from) Federal Home Loan Bank Stock Payments for (Proceeds from) Federal Home Loan Bank Stock, Total Payments for (Proceeds from) Hedge, Investing Activities Increase (Decrease) in Accrued Salaries Increase (Decrease) in Additional Paid in Capital, Common and Preferred Stock [Abstract] Increase (Decrease) in Due from Employee, Current Increase (Decrease) in Common Stock [Abstract] Increase (Decrease) in Deferred Fuel Costs [Abstract] Increase (Decrease) in Deferred Liabilities [Abstract] Increase (Decrease) in Deferred Liabilities Increase (Decrease) in Deferred Liabilities, Total Increase (Decrease) in Fair Value of Fair Value Hedging Instruments Increase (Decrease) in Fair Value of Foreign Currency Fair Value Hedging Instruments Increase (Decrease) in Fair Value of Hedged Item in Fair Value Hedge Increase (Decrease) in Fair Value of Hedged Item in Foreign Currency Fair Value Hedge Increase (Decrease) in Fair Value of Hedged Item in Interest Rate Fair Value Hedge Increase (Decrease) in Fair Value of Hedged Item in Price Risk Fair Value Hedge Increase (Decrease) in Fair Value of Interest Rate Fair Value Hedging Instruments Increase (Decrease) in Fair Value of Price Risk Fair Value Hedging Instruments Increase (Decrease) in Insurance Settlements Receivable Increase (Decrease) in Notes Receivable, Current Increase (Decrease) in Other Employee Related Liabilities Increase (Decrease) in Other Operating Assets Increase (Decrease) in Preferred Stock [Abstract] Other Increase (Decrease) in Provision for Restructuring Increase (Decrease) in Treasury Stock [Abstract] Increase (Decrease) in Lease Acquisition Costs Payments for (Proceeds from) Life Insurance Policies Payments for (Proceeds from) Life Insurance Policies, Total Payments for (Proceeds from) Limited Partnership Proceeds from (Payments for) Long-term Loans for Related Parties Payments to Acquire Royalty Interests in Mining Properties Payments for (Proceeds from) Mortgage Deposits Payments for (Proceeds from) Nuclear Fuel Payments for (Proceeds from) Other Interest Earning Assets Payments for (Proceeds from) Other Real Estate Partnerships Restructuring Costs [Abstract] Restructuring Costs, Total Restructuring Costs Restructuring Costs, Total Payments for (Proceeds from) Removal Costs Increase (Decrease) in Restricted Cash [Abstract] Increase (Decrease) in Restricted Cash Increase (Decrease) in Restricted Cash, Total Increase (Decrease) of Restricted Investments Payments for (Proceeds from) Tenant Allowance Increase (Decrease) in Trading Securities Increase Due to Purchases of Minerals in Place Increase (Decrease) in Finance Receivables Payments to Acquire Mortgage Servicing Rights (MSR) Increase (Decrease) in Estimated Future Development Costs Increase (Decrease) in Future Income Tax Expense Estimates on Future Cash Flows Related to Proved Oil and Gas Reserves Incremental Common Shares Attributable to Accelerated Share Repurchase Agreements Incremental Common Shares Attributable to Call Options and Warrants Incremental Common Shares Attributable to Contingently Issuable Shares Incremental Common Shares Attributable to Conversion of Debt Securities Incremental Common Shares Attributable to Conversion of Debt Securities, Total Incremental Common Shares Attributable to Equity Forward Agreements Incremental Common Shares Attributable to Equity Unit Purchase Agreements Incremental Common Shares Attributable to Participating Nonvested Shares Incremental Common Shares Attributable to Share-based Payment Arrangements Incremental Common Shares Attributable to Share-based Payment Arrangements, Total Incremental Common Shares Attributable to Stock Options Incremental Common Shares Attributable to Written Put Options Liability for Unpaid Claims and Claims Adjustment Expense, Incurred but Not Reported (IBNR) Claims, Amount Liability for Unpaid Claims and Claims Adjustment Expense, Incurred but Not Reported (IBNR) Claims, Commentary Liability for Unpaid Claims and Claims Adjustment Expense, Incurred Claims [Abstract] Liability for Unpaid Claims and Claims Adjustment Expense, Incurred Claims Current Year Liability for Unpaid Claims and Claims Adjustment Expense, Incurred Claims, Prior Years Liability for Unpaid Claims and Claims Adjustment Expense, Incurred Claims Liability for Unpaid Claims and Claims Adjustment Expense, Incurred Claims, Total Indemnification Guarantee [Member] Indirect Guarantee of Indebtedness [Member] Ineffectiveness on Credit Risk Hedges is Immaterial Ineffectiveness on Foreign Currency Fair Value Hedges is Immaterial Ineffectiveness on Interest Rate Fair Value Hedges is Immaterial Ineffectiveness on Price Risk Fair Value Hedges is Immaterial Ineffectiveness on Price Risk Hedges is Immaterial Information about Sources and Uses of Collateral that is Received Through Resale Agreements and Securities Borrowing Agreements and Subsequently Repledged or Sold Insurance Commissions Insurance Disclosure [Text Block] Proceeds from Insurance Premiums Collected Insurance Premiums Revenue Recognition, Policy Insurance Ratios [Abstract] Insurance Ratios Comment Insurance Receivable for Malpractice [Abstract] Insurance Receivable for Malpractice, Current Insurance Receivable for Malpractice, Noncurrent Insurance Receivable for Malpractice Insurance Receivable for Malpractice, Total Insurance Tax Intangible Assets, Amortization Period [Member] Finite-Lived Core Deposits, Gross Intangible Assets, Net (Excluding Goodwill) [Abstract] Intangible Assets, Net (Excluding Goodwill) Intangible Assets, Net (Excluding Goodwill), Total Finite-Lived Coal Supply Agreement, Gross Finite-Lived Computer Software, Gross Finite-Lived Contractual Rights, Gross Finite-Lived Copyrights, Gross Finite-Lived Customer Lists, Gross Finite-Lived Customer Relationships, Gross Finite-Lived Distribution Rights, Gross Finite-Lived Franchise Rights, Gross Finite-Lived Intangible Assets, Gross [Abstract] Finite-Lived Intangible Assets, Gross Finite-Lived Intangible Assets, Gross, Total Finite-Lived License Agreements, Gross Finite-Lived Media Content, Gross Finite-Lived Intangible Assets, Net [Abstract] Finite-Lived Intangible Assets, Net Finite-Lived Intangible Assets, Net, Total Finite-Lived Noncompete Agreements, Gross Finite-Lived Patents, Gross Finite-Lived Royalty, Gross Finite-Lived Transmission Service Agreement, Gross Finite-Lived Trade Names, Gross Finite-Lived Trade Secrets, Gross Indefinite-Lived Contractual Rights Indefinite-Lived Intangible Assets (Excluding Goodwill) [Abstract] Indefinite-Lived Intangible Assets (Excluding Goodwill) Indefinite-Lived Intangible Assets (Excluding Goodwill), Total Indefinite-Lived Franchise Rights Intangible Assets, Net [Abstract] Intangible Assets, Net Intangible Assets, Net, Total Intercompany Agreements, Description Intercompany Foreign Currency Balance, Amount Intercompany Foreign Currency Balance, Description [Domain] Intercompany Foreign Currency Balance, Foreign Currency Intercompany Foreign Currency Balance [Axis] Intercompany Foreign Currency Balance [Line Items] Schedule of Intercompany Foreign Currency Balances [Text Block] Intercompany Foreign Currency Balance [Table] Intercompany Loans, Description Interest-bearing Deposits, at Carrying Value Interest-bearing Domestic Deposit, Brokered Interest-bearing Domestic Deposit, Certificates of Deposits Interest-bearing Domestic Deposit, Checking Interest-bearing Domestic Deposit, Demand Interest-bearing Deposit Liabilities, Domestic, by Component [Abstract] Interest-bearing Domestic Deposit Liabilities, Description Interest-bearing Domestic Deposit, Money Market Interest-bearing Domestic Deposit, Negotiable Order of Withdrawal (NOW) Interest-bearing Domestic Deposit, Other Time Deposit Interest-bearing Domestic Deposit, Retail Interest-bearing Domestic Deposit, Savings Interest-bearing Domestic Deposit, Time Deposits Interest-bearing Deposit Liabilities, Domestic, Total Interest-bearing Deposit Liabilities, Domestic Interest-bearing Foreign Deposit, Brokered Interest-bearing Foreign Deposit, Certificates of Deposits Interest-bearing Foreign Deposit, Checking Interest-bearing Foreign Deposit, Demand Interest-bearing Deposit Liabilities, Foreign, by Component [Abstract] Interest-bearing Foreign Deposit Liabilities, Description Interest-bearing Foreign Deposit, Money Market Interest-bearing Foreign Deposit, Negotiable Order of Withdrawal (NOW) Interest-bearing Foreign Deposit, Other Time Deposits Interest-bearing Foreign Deposit, Retail Interest-bearing Foreign Deposit, Savings Interest-bearing Foreign Deposit, Time Deposits Interest-bearing Deposit Liabilities, Foreign, Total Interest-bearing Deposit Liabilities, Foreign Interest-Only-Strip [Member] Interest Accrual Rate Associated with Amortization Method of Present Value of Future Insurance Profits Interest-bearing Deposits in Banks Interest-bearing Deposits [Member] Interest Credited to Policy Owner Accounts Interest and Dividend Income [Member] Proceeds from Interest and Dividends Received Proceeds from Interest and Dividends Received, Total Interest Expense [Abstract] Interest Expense, Time Deposits, $100,000 or More Interest Expense, Time Deposits, Less than $100,000 Interest Expense, Time Deposits [Abstract] Interest Expense, Time Deposits Interest Expense, Time Deposits, Total Interest Expense, Commercial Paper Interest Expense, Customer Deposits Interest Expense, Debt Interest Expense, Debt, Total Interest Expense, Deposits [Abstract] Interest Expense, Demand Deposit Accounts Interest Expense, Money Market Deposits Interest Expense, Negotiable Order of Withdrawal (NOW) Deposits Interest Expense, Savings Deposits Interest Expense Domestic Deposit Liabilities, Brokered Interest Expense Domestic Deposit Liabilities, Certificates of Deposit Interest Expense Domestic Deposit Liabilities, Checking Interest Expense Domestic Deposit Liabilities, Demand Interest Expense Domestic Deposit Liabilities, Money Market Interest Expense Domestic Deposit Liabilities, Notice of Withdrawal Interest Expense Domestic Deposit Liabilities, Other Time Deposit Interest Expense Domestic Deposit Liabilities, Retail Interest Expense Domestic Deposit Liabilities, Savings Interest Expense Domestic Deposit Liabilities, Time Deposit Interest Expense, Domestic Deposits [Abstract] Interest Expense, Domestic Deposits Interest Expense, Domestic Deposits, Total Interest Expense Domestic Deposit Liabilities Interest Expense Domestic Deposit Liabilities, Total Interest Expense, Federal Funds Purchased and Securities Sold under Agreements to Repurchase [Abstract] Interest Expense, Federal Funds Purchased and Securities Sold under Agreements to Repurchase, Federal Funds Purchased Interest Expense, Federal Funds Purchased and Securities Sold under Agreements to Repurchase, Securities Sold under Agreements to Repurchase Interest Expense, Federal Funds Purchased and Securities Sold under Agreements to Repurchase Interest Expense, Federal Funds Purchased and Securities Sold under Agreements to Repurchase, Total Interest Expense, Federal Home Loan Bank and Federal Reserve Bank Advances, Long-term Interest Expense, Federal Home Loan Bank and Federal Reserve Bank Advances, Short-term Interest Expense Foreign Deposit Liabilities, Brokered Interest Expense Foreign Deposit Liabilities, Certificates of Deposit Interest Expense Foreign Deposit Liabilities, Checking Interest Expense Foreign Deposit Liabilities, Demand Interest Expense Foreign Deposit Liabilities, Money Market Interest Expense Foreign Deposit Liabilities, Notice of Withdrawal Interest Expense Foreign Deposit Liabilities, Other Time Deposit Interest Expense Foreign Deposit Liabilities, Retail Interest Expense Foreign Deposit Liabilities, Savings Interest Expense Foreign Deposit Liabilities, Time Deposits Interest Expense Foreign Deposit Liabilities Interest Expense Foreign Deposit Liabilities, Total Interest Expense, Lessee, Assets under Capital Lease Interest Expense, Long-term Debt Interest Expense, Long-term Debt, Total Interest Expense, NOW Accounts, Money Market Accounts, and Savings Deposits [Abstract] Interest Expense, NOW Accounts, Money Market Accounts, and Savings Deposits Interest Expense, NOW Accounts, Money Market Accounts, and Savings Deposits, Total Interest Expense Domestic Deposit Liabilities [Abstract] Interest Expense on Domestic Deposit Liabilities, Description Interest Expense Foreign Deposit Liabilities [Abstract] Interest Expense on Foreign Deposit Liabilities, Description Interest Expense on Prepetition Liabilities Recognized in Statement of Operations Interest Expense, Other Domestic Deposits Interest Expense, Other Long-term Borrowings Interest Expense, Other Long-term Debt Interest Expense, Other Short-term Borrowings Interest Expense, Other Other Interest Expense Interest Expense, Short-term Borrowings [Abstract] Interest Expense, Short-term Borrowings Excluding Federal Funds and Securities Sold under Agreements to Repurchase [Abstract] Interest Expense, Short-term Borrowings Excluding Federal Funds and Securities Sold under Agreements to Repurchase Interest Expense, Short-term Borrowings Excluding Federal Funds and Securities Sold under Agreements to Repurchase, Total Interest Expense, Short-term Borrowings Interest Expense, Short-term Borrowings, Total Interest Expense, Subordinated Notes and Debentures Interest Expense, Trading Liabilities Interest Expense Interest Expense, Total Interest Income, Securities, Available-for-sale Interest Income and Fees, Bankers Acceptances, Certificates of Deposit and Commercial Paper Interest Income (Expense), after Provision for Loan Loss [Abstract] Interest Income (Expense), after Provision for Loan Loss Interest Income (Expense), after Provision for Loan Loss, Total Interest Income, Federal Funds Sold and Securities Purchased under Agreements to Resell [Abstract] Interest Income, Federal Funds Sold Interest Income, Securities Purchased under Agreements to Resell Interest Income, Federal Funds Sold and Securities Purchased under Agreements to Resell Interest Income, Federal Funds Sold and Securities Purchased under Agreements to Resell, Total Interest Income, Securities, Held-to-maturity Interest Income, Domestic Deposits [Abstract] Interest Income, Domestic Deposits Interest Income, Domestic Deposits, Total Interest Income, Deposits with Financial Institutions [Abstract] Interest Income, Deposits with Financial Institutions Interest Income, Deposits with Financial Institutions, Total Interest Income, Foreign Deposits Interest Income, Money Market Deposits Interest Income, Other Domestic Deposits Interest Income, Securities, Tax Advantaged Interest Income, Securities, Tax Exempt Interest Income, Securities, Taxable Interest Income, Loans, Commercial, Industrial, and Agricultural Loans Interest Income, Loans, Commercial [Abstract] Interest Income, Loans, Commercial Interest Income, Loans, Commercial, Total Interest Income, Loans, Commercial, Real Estate Interest Income, Loans, Commercial and Residential, Real Estate Interest Income, Loans, Consumer Installment, Automobiles, Marine, and Other Vehicles Interest Income, Loans, Consumer Installment, Credit Card Interest Income, Loans, Consumer [Abstract] Interest Income, Loans, Consumer Interest Income, Loans, Consumer, Total Interest Income, Loans, Foreign Interest Income, Loans, Consumer, Home Equity Interest Income, Loans, Lease Financing Interest Income, Loans and Leases Held-in-portfolio [Abstract] Interest Income, Loans and Leases Held-in-portfolio Interest Income, Loans and Leases Held-in-portfolio, Total Interest Income, Loans, Other Consumer Interest Income, Other Loans Interest Income, Loans, Policy for Impaired Loans Interest Income, Loans, Real Estate Construction Interest Income, Loans, Consumer, Real Estate Interest Income, Loans, Trade Financing Interest Income, Loans and Leases Held-for-sale [Abstract] Interest Income, Loans and Leases Held-for-sale Interest Income, Loans and Leases Held-for-sale, Total Interest Income [Member] Interest Income, Securities, Mortgage Backed Interest Income, Loans Held-for-sale, Mortgages Interest Income, Operating Other Interest and Dividend Income Interest Income, Securities, Other Interest Income, Other Loans Held-for-sale Interest Income, Securities, Other US Government Interest Income, Securities [Abstract] Interest Income, Securities, by Security Type Alternative [Abstract] Interest Income, Securities, by Taxable Status Alternative [Abstract] Interest Income, Securities Interest Income, Securities, Total Interest Income, Securities, State and Municipal Interest Income, Securities, Trading Interest Income, Securities, US Treasury and Other US Government [Abstract] Interest Income, Securities, US Treasury and Other US Government Interest Income, Securities, US Treasury and Other US Government, Total Interest Income, Securities, US Treasury Unrecognized Tax Benefits, Interest on Income Taxes Accrued Unrecognized Tax Benefits, Interest on Income Taxes Expense Interest Paid, Net [Abstract] Accounts Payable, Interest-bearing, Noncurrent Interest Payable Interest Portion of Minimum Lease Payments, Sale Leaseback Transactions Interest Rate Cap [Member] Interest Rate Cash Flow Hedge Asset at Fair Value Interest Rate Cash Flow Hedge Derivative at Fair Value, Net Interest Rate Cash Flow Hedge Derivative at Fair Value, Net, Total Interest Rate Cash Flow Hedge Ineffectiveness is Immaterial Interest Rate Cash Flow Hedge Liability at Fair Value Interest Rate Cash Flow Hedges [Abstract] Interest Rate Derivative Assets, at Fair Value Interest Rate Derivative Instruments Not Designated as Hedging Instruments [Abstract] Interest Rate Derivative Instruments Not Designated as Hedging Instruments, Asset at Fair Value Interest Rate Derivative Instruments Not Designated as Hedging Instruments at Fair Value, Net Interest Rate Derivative Instruments Not Designated as Hedging Instruments at Fair Value, Net, Total Interest Rate Derivative Instruments Not Designated as Hedging Instruments, Liability at Fair Value Interest Rate Derivative Liabilities, at Fair Value Interest Rate Derivatives [Abstract] Interest Rate Derivatives, at Fair Value, Net Interest Rate Derivatives, at Fair Value, Net, Total Interest Rate Exclusive of Immediate, Terminal Funding Annuities, High End Interest Rate Exclusive of Immediate, Terminal Funding Annuities, Low End Interest Rate Exclusive of Immediate, Terminal Funding Annuities Interest Rate Fair Value Hedge Asset at Fair Value Interest Rate Fair Value Hedge Derivative at Fair Value, Net Interest Rate Fair Value Hedge Derivative at Fair Value, Net, Total Interest Rate Fair Value Hedge Liability at Fair Value Interest Rate Fair Value Hedges [Abstract] Interest Rate Floor [Member] Interest Rate Lock Commitments [Member] Interest Rate Risk [Member] Interest Rate Swap [Member] Interest Receivable Proceeds from Interest Received Interest Sensitive Life Insurance Assumptions Interest Sensitive Life, Interest Rate Assumptions, High End Interest Sensitive Life, Interest Rate Assumptions, Low End Interest Sensitive Life, Interest Rate Assumptions Internal Replacements of Insurance Contracts, Policy Internal Use Software, Policy Income Tax Expense (Benefit), Intraperiod Tax Allocation [Abstract] Advances on Inventory Purchases Energy Related Inventory, Coal Inventory, Crude Oil, Products and Merchandise Inventory, Drilling, Noncurrent Energy Related Inventory, Natural Gas in Storage Inventory, Gas in Storage Underground, Noncurrent Energy Related Inventory, Gas Stored Underground Inventory, LIFO Reserve Other Inventory, Materials, Supplies and Merchandise under Consignment Inventories [Member] Inventories, Real Estate, Mortgage Loans Held in Inventory Inventory, Net [Abstract] Inventory, Net Inventory, Net, Total Inventory, Noncurrent [Abstract] Energy Related Inventory, Other Fossil Fuel Inventories, Real Estate, Other Energy Related Inventory, Petroleum Inventories, Property Held-for-sale, Current Inventory, Raw Materials, Packaging Materials and Supplies [Abstract] Inventory, Raw Materials Inventory, Raw Materials, Total Inventories, Real Estate [Abstract] Inventories, Real Estate, Construction in Process Inventories, Real Estate, Held-for-sale Inventories, Real Estate, Improvements Inventories, Real Estate Inventories, Real Estate, Total Other Inventory, Supplies Inventory, Work in Process Inventory [Abstract] Inventory Adjustments [Abstract] Inventory Adjustments Inventory Adjustments, Total Inventory Amount, Unpriced Change Orders for Long-term Contracts or Programs Inventory, Basis, Costs for Contracts or Programs Policy Inventory, Basis, Finished Goods Policy Inventory, Basis, Inventory Consigned to Others Policy Inventory, Basis and Method of Removing Amounts from Inventory [Abstract] Inventory, Basis, Raw Materials Policy Inventory, Basis, Supplies Policy Inventory, Basis, Work in Process Policy Inventory, Basis Other Inventory, Inventory at off Site Premises Inventory Description, Unpriced Change Orders for Long-term Contracts or Program Inventory for Long-term Contracts or Programs [Abstract] Inventory for Long-term Contracts or Programs Inventory for Long-term Contracts or Programs, Description Inventory for Long-term Contracts or Programs, General and Administrative Costs Included in Inventory Inventory for Long-term Contracts or Programs, General and Administrative Expense Incurred Other Inventory, in Transit Inventory, Loss, Policy Inventory, Major Classes, Policy Inventory, Method of Removing Amounts from Inventory, Contracts and Programs Inventory, Method of Removing Amounts from Inventory, Finished Goods Inventory, Method of Removing Amounts from Inventory, Inventory Consigned to Others Inventory, Method of Removing Amounts from Inventory, Raw Materials Inventory, Method of Removing Amounts from Inventory, Supplies Inventory, Method of Removing Amounts from Inventory, Work in-Process Inventory, Method of Removing Amounts from Inventory Inventory Valuation Reserves, Ending Balance Inventory Valuation Reserves, Beginning Balance Inventory Valuation Reserves Inventory, Policy Inventory Recall Expense Inventory Stated Above Cost, Policy Inventory Related Text Inventory Valuation and Obsolescence [Member] Inventory Inventory, Total Revenue, Investment Advisory Fees Revenue, Investment Advisory Fees, Total Investment Banking Fees, Policy Revenue, Investment Banking Investment Building and Building Improvements Investment Building and Building Improvements, Total Investment Contracts Segment [Member] Investment Credit [Member] Payments to Invest in Decommissioning Fund Available-for-sale Securities, Equity Securities, Noncurrent Real Estate Investments, Unconsolidated Real Estate and Other Joint Ventures Marketable Securities, Realized Gain (Loss), Other than Temporary Impairments, Description Investment Income, Investment Expense Investment Income, Net Investment Income, Net, Total Investment Management Fees Cost Method Investments, Policy Equity Method Investments, Policy Equity and Cost Method Investments, Policy Impairment, Policy Marketable Securities, Available-for-sale Securities, Policy Marketable Securities, Held-to-maturity Securities, Policy Marketable Securities, Trading Securities, Policy Marketable Securities, Policy Investment, Policy Investment Tax Credits, Policy Investment Type [Member] Investments [Abstract] Investments Investments, Total Investments Impairment Charge [Member] Investments in Affiliates, Subsidiaries, Associates, and Joint Ventures [Abstract] Investments in Affiliates, Subsidiaries, Associates, and Joint Ventures Investments in Affiliates, Subsidiaries, Associates, and Joint Ventures, Total Investments in Debt and Marketable Equity Securities Disclosure [Text Block] Investments in Foreign Subsidiaries and Foreign Corporate Joint Ventures that are Essentially Permanent in Duration [Member] Investments [Member] Investment in Physical Commodities Payments to Acquire Real Estate Held-for-investment Issuance of Debt [Member] Issuance of Equity [Member] Proceeds from Issuance of Senior Long-term Debt Proceeds from Issuance of Subordinated Long-term Debt Items Included in Consolidated Statement of Financial Condition [Abstract] Items Included in Consolidated Statement of Financial Condition Items Included in Consolidated Statement of Financial Condition, Total Items Not Included in Consolidated Statement of Financial Condition [Abstract] Items Not Included in Consolidated Statement of Financial Condition Items Not Included in Consolidated Statement of Financial Condition, Total Japanese Welfare Pension Insurance Law [Abstract] Japanese Welfare Pension Insurance Law, General Description Japanese Welfare Pension Insurance Law, Government Subsidy Minority Interest in Joint Ventures Jointly Owned Utility Plant, Proportionate Ownership Share Jointly Owned Electricity Generation Plant [Member] Jointly Owned Electricity Transmission and Distribution System [Member] Jointly Owned Nuclear Power Plant [Member] Jointly Owned Utility Plant, Ownership Amount of Construction Work in Progress Jointly Owned Utility Plant, Ownership Amount of Construction Work in Progress, Total Jointly Owned Utility Plant, Name Jointly Owned Utility Plant [Axis] Jointly Owned Utility Plant [Domain] Jointly Owned Utility Plant, Gross Ownership Amount of Plant in Service Jointly Owned Utility Plant, Gross Ownership Amount of Plant in Service, Total Jointly Owned Utility Plant Interests [Table] Jointly Owned Utility Plant, Net Ownership Amount Jointly Owned Utility Plant, Net Ownership Amount, Total Jointly Owned Utility Plant, Ownership Amount of Other Assets Jointly Owned Utility Plant, Ownership Amount of Other Assets, Total Jointly Owned Utility Plant, Ownership Amount of Plant Accumulated Depreciation Jointly Owned Utility Plant, Ownership Amount of Plant Accumulated Depreciation, Total Junior Subordinated Debt [Member] Junior Subordinated Notes, Current Junior Subordinated Long-term Notes Junior Subordinated Notes Key Provisions of Operating or Partnership Agreement, Description LIFO Inventory Amount LIFO Inventory Related Text LIFO Method Related Items [Abstract] Limited Liability Company or Limited Partnership, Business Activities and Description Limited Liability Company or Limited Partnership, Business, Cessation Date Limited Liability Company (LLC) or Limited Partnership (LP), Business Combination Accounting Treatment Limited Liability Company or Limited Partnership, Business, Formation Date Limited Liability Company or Limited Partnership, Business, Formation State Limited Liability Company or Limited Partnership, Business Organization and Operations [Abstract] Limited Liability Company or Limited Partnership, Business and Type Limited Liability Company or Limited Partnership, Managing Member or General Partner, Administrator Limited Liability Company or Limited Partnership, Managing Member or General Partner, Compensation Limited Liability Company or Limited Partnership, Managing Member or General Partner, Name Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest Limited Liability Company or Limited Partnership, Managing Member or General Partner, Ownership Structure [Abstract] Limited Liability Company or Limited Partnership, Managing Member or General Partner, Role Limited Liability Company (LLC) or Limited Partnership (LP), Members or Limited Partners, Ownership Interest Limited Liability Company (LLC) or Limited Partnership (LP), Ownership Structure Limited Liability Company (LLC) or Limited Partnership (LP), Predecessor Entity(ies) to Business Combination Limited Liability Company or Limited Partnership, Summary of Ownership Structure [Abstract] Labor Force Concentration Risk [Member] Labor and Related Expense [Abstract] Labor and Related Expense Labor and Related Expense, Total Land Available for Development Land Available-for-sale Land and Building [Member] Inventory, Land Held-for-sale Land Improvements [Member] Land [Member] Land Late Fee Income Generated by Servicing Financial Assets, Amount Late Fee Income Generated by Servicing Financial Assets, Description of Where Reported on Statement of Income Layaway Sale [Member] Lease Agreements [Member] Lease Operating Expense Lease, Policy Lease and Rental Expense Leasehold Improvements [Member] Leasehold Improvements, Gross Capital Leases in Financial Statements of Lessee Disclosure [Text Block] Capital Leases in Financial Statements of Lessor Disclosure [Text Block] Leases [Member] Leasing Arrangement [Member] Lender Concentration Risk [Member] Letters of Credit [Member] Leverage Ratios [Abstract] Leveraged Buyout, Continuing Ownership Interest by Continuing Stockholders Leveraged Buyout, Cost of Transaction Charged to Expense, Total Leveraged Buyout, Cost of Transaction Charged to Expense Leveraged Buyout, Description of Equity Debit Resulting from Carryover Basis Leveraged Buyout, Option Cost Charged to Expense Leveraged Buyout, Option Cost Previously Recognized Leveraged Buyout, Ownership Interest of New Investors Leveraged Buyout, Percentage of Purchase Price Allocated to Assets and Liabilities Acquired at Carryover Basis Leveraged Buyout, Percentage of Purchase Price Allocated to Assets and Liabilities Acquired at Fair Value Leveraged Buyout, Predecessor Basis Adjustment Leveraged Buyout, Professional Fees and Other Leveraged Buyout, Closing Fees and Expense Leveraged Buyout, Methodology and Assumptions Leveraged Buyout, Consideration Paid for Outstanding Shares Leveraged Buyout Transaction Disclosure [Text Block] Leveraged Buyout, Prepayment Penalties on Retired Debt Leveraged Buyout, Redemption of Share-based Awards Leveraged Buyout, Repayment of Existing Debt Leveraged Buyout, Uses of Cash in Leveraged Buyout Transaction Leveraged Buyout, Uses of Cash in Leveraged Buyout Transaction, Total Leveraged Lease Income (Loss) Leveraged Leases [Abstract] Leveraged Leases, Balance Sheet, Investment in Leveraged Leases, Net [Abstract] Leveraged Leases, Balance Sheet, Deferred Taxes Arising from Leveraged Leases Leveraged Leases, Balance Sheet, Investment in Leveraged Leases, Net Leveraged Leases, Balance Sheet, Investment in Leveraged Leases, Net, Total Leveraged Leases, Balance Sheet, Investment in Leveraged Leases Leveraged Leases, Income Statement, Net Income from Leveraged Leases [Abstract] Leveraged Leases, Income Statement, Income from Leveraged Leases Leveraged Leases, Income Statement, Income Tax Expense on Leveraged Leases Leveraged Leases, Income Statement, Investment Tax Credit Recognized on Leveraged Leases Leveraged Leases, Income Statement, Net Income from Leveraged Leases Leveraged Leases, Income Statement, Net Income from Leveraged Leases, Total Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Deferred Taxes Arising from Leveraged Leases Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Investment in Leveraged Leases, Net Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Investment in Leveraged Leases, Net, Total Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Nonrecourse Debt Service Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Rental Receivables, Gross Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Residual Value of Leased Assets Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Deferred Income Liabilities [Abstract] Liabilities Assumed Liabilities of Discontinued Operations, Current Liabilities of Discontinued Operations, Current, Total Liabilities of Discontinued Operations, Noncurrent Liabilities of Discontinued Operations, Noncurrent, Total Liabilities of Discontinued Operations Liabilities of Discontinued Operations, Total Liabilities for Guarantees on Long-Duration Contracts, Benefits Paid Liabilities for Guarantees on Long-Duration Contracts, Guaranteed Benefit Liability, Gross, Ending Balance Liabilities for Guarantees on Long-Duration Contracts, Guaranteed Benefit Liability, Gross, Beginning Balance Liabilities for Guarantees on Long-Duration Contracts, Guaranteed Benefit Liability, Gross Liabilities for Guarantees on Long-Duration Contracts, Guaranteed Benefit Liability, Net, Ending Balance Liabilities for Guarantees on Long-Duration Contracts, Guaranteed Benefit Liability, Net, Beginning Balance Liabilities for Guarantees on Long-Duration Contracts, Guaranteed Benefit Liability, Net Liabilities for Guarantees on Long-Duration Contracts, Guaranteed Benefit Type Liabilities for Guarantees on Long-Duration Contracts, Incurred Benefits Liabilities for Guarantees on Long-Duration Contracts, Other Liability Adjustments Liabilities for Guarantees on Long-Duration Contracts, Product Type [Domain] Liabilities for Guarantees on Long-Duration Contracts, Reinsurance Recoverable, Ending Balance Liabilities for Guarantees on Long-Duration Contracts, Reinsurance Recoverable, Beginning Balance Liabilities for Guarantees on Long-Duration Contracts, Reinsurance Recoverable Liabilities for Guarantees on Long-Duration Contracts, Guarantee Type [Axis] Liabilities for Guarantees on Long-Duration Contracts [Line Items] Liabilities for Guarantees on Long-Duration Contracts [Table] Liabilities for Long-term Contracts or Programs [Abstract] Liabilities and Partners' Capital [Abstract] Liabilities and Partners' Capital Liabilities and Partners' Capital, Total Liabilities and Stockholders' Equity [Abstract] Liabilities and Stockholders' Equity Liabilities and Stockholders' Equity, Total Liabilities Subject to Compromise [Abstract] Liabilities Subject to Compromise, Accounts Payable and Accrued Liabilities Liabilities Subject to Compromise, Aircraft Obligations and Deferred Gains Liabilities Subject to Compromise, Asbestos Obligations Liabilities Subject to Compromise, Balance at Bankruptcy Effective Date Liabilities Subject to Compromise, Balance at Bankruptcy Effective Date, Beginning Balance Liabilities Subject to Compromise, Capital Lease Obligations and Accrued Interest Liabilities Subject to Compromise, Cash Disbursements and Reclassification Increase (Decrease) under Bankruptcy Court Order, Freight and Distribution Costs Liabilities Subject to Compromise, Cash Disbursements and Reclassification Increase (Decrease) under Bankruptcy Court Order, Increase (Decrease) in Trade Accounts Payable Liabilities Subject to Compromise, Cash Disbursements and Reclassification Increase (Decrease)) under Bankruptcy Court Order, Other Liabilities Liabilities Subject to Compromise, Cash Disbursements and Reclassification Increase (Decrease) under Bankruptcy Court Order, Resolutions of Contingencies Subject to Chapter 11 Liabilities Subject to Compromise, Debt and Accrued Interest Liabilities Subject to Compromise, Description of Asbestos Obligations Liabilities Subject to Compromise, Description of Cash Disbursements and Reclassifications under Bankruptcy Court Orders Liabilities Subject to Compromise, Description of Employee Related Accruals Liabilities Subject to Compromise, Description of Environmental Contingencies Liabilities Subject to Compromise, Description of Interest on Prepetition Liabilities Liabilities Subject to Compromise, Description of Other Liabilities Liabilities Subject to Compromise, Description of Pension and Other Postretirement Obligations Liabilities Subject to Compromise, Early Contract Termination Fees Liabilities Subject to Compromise, Employee and Deemed Claims Liabilities Subject to Compromise, End of Period Liabilities Subject to Compromise, End of Period, Ending Balance Liabilities Subject to Compromise, Environmental Contingencies Liabilities Subject to Compromise, Income Tax Contingencies, Description Liabilities Subject to Compromise, Income Tax Contingencies Liabilities Subject to Compromise, Increase (Decrease) in Asbestos Obligations Liabilities Subject to Compromise, Increase (Decrease) in Employee Related Accruals Liabilities Subject to Compromise, Increase (Decrease) in Environmental Contingencies Liabilities Subject to Compromise, Increase (Decrease) in Income Tax Contingencies Liabilities Subject to Compromise, Increase (Decrease) in Interest on Prepetition Liabilities Liabilities Subject to Compromise, Increase (Decrease) in Other Liabilities Liabilities Subject to Compromise, Other Liabilities Liabilities Subject to Compromise, Pension and Other Postretirement Obligations Liabilities Subject to Compromise, Provision for Expected and Allowed Claims Liabilities Subject to Compromise, Retained Obligation of Divested Businesses Liabilities Subject to Compromise Liabilities Subject to Compromise, Total Liabilities, Total [Member] Liabilities of Variable Interest Entities Liabilities Liabilities, Total Liability Above Market for Nonutility Generator Contracts, Noncurrent Liability for Future Policy Benefits, Assumptions [Abstract] Liability for Future Policy Benefit, by Product Segment [Domain] Liability for Future Policy Benefit by Product Segment, Country Liability for Future Policy Benefit by Product Segment, Interest Rate, in 20 Years Liability for Future Policy Benefit by Product Segment, Interest Rate, Year of Issue Liability for Future Policy Benefit by Product Segment, Liability Amount Liability for Future Policy Benefit by Product Segment, Policy Issue Year Range Liability for Future Policy Benefits by Product Segment [Abstract] Liability for Future Policy Benefit, by Product Segment [Axis] Liability for Future Policy Benefit, by Product Segment [Line Items] Liability for Future Policy Benefit, by Product Segment [Table] Liability for Future Policy Benefits, Interest Rate Assumption Liability for Future Policy Benefits and Policyholder Contract Deposits, Assumptions [Abstract] Liability for Policyholder Contract Deposits, Assumptions [Abstract] Liability for Policyholder Contract Deposits, General Assumptions Liability for Policyholder Contract Deposits, Interest Rate Assumption, Deferred Annuity Liability for Policyholder Contract Deposits, Interest Rate, Deferred Annuity, High End Liability for Policyholder Contract Deposits, Interest Rate, Deferred Annuity, Low End Liabilities of Properties Held-for-sale Refundable Gas Costs Liability Reserve Estimate, Policy Taxes, Other License Agreements [Member] Life Premiums as Percentage of Gross Premiums [Abstract] Life Premiums as Percentage of Gross Premiums Contingent Liability Reserve Estimate, Policy Policy Reserves and Benefits, Life and Health Life Insurance Assumed Ratio Life Insurance in Force, Ratio Life Insurance Segment [Member] Life Settlement Contracts, Disclosure [Text Block] Life Settlement Contracts, Fair Value Method, Change in Expectations Life Settlement Contracts, Fair Value Method, Unrealized Gain (Loss) Life Settlement Contracts, Fair Value Method, Valuation Method Life Settlement Contracts, Investment Method, Carrying Amount Life Settlement Contracts, Investment Method, Face Value Life Settlement Contracts, Investment Method, Number of Contracts Limited Liability Companies (LLCs) and Limited Partnerships (LPs) [Abstract] Limited Partners' Capital Account [Abstract] Limited Partners' Capital Account, Description of Units Limited Partners' Capital Account, Units Authorized Limited Partners' Capital Account, Units Issued Limited Partners' Capital Account, Units Outstanding Limited Partners' Capital Account, Value, Net of Offering Costs Limited Partners' Capital Account, Value Limited Partners' Cumulative Cash Distributions Limited Partners' Cumulative Net Income Limited Partners' Capital Account Limited Partners' Capital Account, Total Minority Interest in Limited Partnerships Lines of Credit, Current Line of Credit Facility, Affiliated Borrower Line of Credit Facility, Amount Outstanding Line of Credit Facility, Annual Principal Payment Line of Credit Facility, Asset Restrictions Line of Credit Facility, Borrowing Capacity, Description Line of Credit Facility, Collateral Fees Line of Credit Facility, Collateral Line of Credit Facility, Commitment Fee Amount Line of Credit Facility, Commitment Fee Description Line of Credit Facility, Covenant Compliance Line of Credit Facility, Covenant Terms Line of Credit Facility, Currency Line of Credit Facility, Current Borrowing Capacity Line of Credit Facility, Date of First Required Payment Line of Credit Facility, Decrease, Forgiveness Line of Credit Facility, Decrease, Repayments Line of Credit Facility, Description Line of Credit Facility, Dividend Restrictions Line of Credit Facility, Expiration Date Line of Credit Facility, Fair Value of Amount Outstanding Line of Credit Facility, Fair Value, Basis for Measurement Line of Credit Facility, Frequency of Commitment Fee Payment Line of Credit Facility, Frequency of Payment and Payment Terms Line of Credit Facility, Frequency of Payments Line of Credit Facility, Increase, Accrued Interest Line of Credit Facility, Increase, Additional Borrowings Line of Credit Facility, Increase (Decrease) for Period, Description Line of Credit Facility, Increase (Decrease) for Period, Net Line of Credit Facility, Increase (Decrease), Other, Net Line of Credit Facility, Initiation Date Line of Credit Facility, Interest Rate Description Line of Credit Facility, Interest Rate at Period End Line of Credit Facility, Lender [Domain] Line of Credit Facility, Maximum Borrowing Capacity Line of Credit Facility, Periodic Payment, Interest Line of Credit Facility, Periodic Payment, Principal Line of Credit Facility, Periodic Payment Line of Credit Facility, Priority Line of Credit Facility, Rationale for Classification as Long-term Debt Line of Credit Facility, Remaining Borrowing Capacity Line of Credit Facility, Revolving Credit, Description Line of Credit Facility, Revolving Credit Conversion to Term Loan Line of Credit Facility, Term Loan, Description Line of Credit Facility [Abstract] Line of Credit Facility [Axis] Line of Credit Facility [Line Items] Line of Credit Facility [Table] Long-term Line of Credit Line of Credit [Member] Line of Credit Payments to Develop Liquefied Natural Gas Sites Litigation Expense Payments of Loan Costs Proceeds from Loan Originations Loan and Lease Receivables, Impaired [Abstract] Loan Origination Commitments [Member] Loan Portfolio Expense [Member] Loan Portfolio Expense Loan Processing Fee [Member] Loan Purchase Commitments [Member] Loans Receivable Held-for-sale, Amount Loans Receivable Held-for-sale, Net Loans Receivable Held-for-sale, Net, Ending Balance Loans Receivable Held-for-sale, Net, Beginning Balance Loans Receivable Held-for-sale, Net, Total Loans Receivable Held-for-sale, Reconciliation to Cash Flow, Additions to Held-for-sale Loans Receivable Held-for-sale, Reconciliation to Cash Flow, Period Increase (Decrease), Total Loans Receivable Held-for-sale, Reconciliation to Cash Flow, Period Increase (Decrease) Loans Receivable Held-for-sale, Reconciliation to Cash Flow, Deductions from Held-for-sale Securities Loaned [Member] Loans and Finance Receivables Held-for-investment [Member] Loans and Finance Receivables Held-for-sale [Member] Loans and Finance Receivables [Member] Proceeds from Repayment of Loans by Employee Stock Ownership Plans Loans Receivable Held-for-sale, Net [Abstract] Interest Income, Loans and Leases [Abstract] Loans and Leases Receivable, Allowance for Loan Losses Policy Loans and Leases Receivable, Charge off, Policy Loans and Leases Receivable, Collateral for Secured Borrowings Loans and Leases Receivable, Commercial, Description Loans and Leases Receivable, Commitment Fee Policy Loans and Leases Receivable, Commitments, Fixed Rates Loans and Leases Receivable, Commitments to Purchase or Sell Loans and Leases Receivable, Commitments, Variable Rates Loans and Leases Receivable, Consumer, Lease Financing Loans and Leases Receivable, Consumer, Description Loans and Leases Receivable, Fees Earned but Excluded from Yield Loans and Leases Receivable, Foreign, Description Loans and Leases Receivable, Gain (Loss) on Sales, Net Loans and Leases Receivable, Geographic Territories of Business Loans and Leases Receivable, Impaired, Allowance for Loan Losses Loans and Leases Receivable, Impaired, Average Investment Loans and Leases Receivable, Impaired, at Carrying Value Loans and Leases Receivable, Impaired, Commitment to Lend Loans and Leases Receivable, Impaired, End of Period, Not in Allowance for Loan Loss Loans and Leases Receivable, Impaired, End of Period, in Allowance for Loan Loss Loans and Leases Receivable, Impaired, Interest Income, Cash-Basis Method Loans and Leases Receivable, Impaired, Interest Income Recognized Loans and Leases Receivable, Impaired, Interest Lost on Nonaccrual Loans Loans and Leases Receivable, Impaired, Nonperforming, Accrual of Interest Loans and Leases Receivable, Impaired, Nonperforming, Nonaccrual of Interest Loans and Leases Receivable, Impaired, Nonperforming, over 90 Days, Accrual of Interest Loans and Leases Receivable, Impaired, Troubled Debt, Interest Income Loans and Leases Receivable, Impaired, Troubled Debt Restructuring, Amount Loans and Leases Receivable, Impaired, Description Loans and Leases Receivable, Impairment Policy Loans and Leases Receivable, Interest Income Recognition Policy Loans and Leases Receivable, Lease Financing, Policy Loans and Leases Receivable, Method for Determining Loan and Lease Losses Loans and Leases Receivable, Mortgage Banking Activities, Policy Loans and Leases Receivable, Mortgage and Mortgage-Backed Securities, Valuation, Policy Loans and Leases Receivable, Nonaccrual Loan and Lease Status, Policy Loans and Leases Receivable, Nonmortgage Loan, Valuation, Policy Loans and Leases Receivable, Nonperforming Loan and Lease, Policy Loans and Leases Receivable, Origination Fees, Discounts or Premiums, and Direct Costs to Acquire Loans Policy Loans and Leases Receivable, Other Information [Abstract] Loans and Leases Receivable, Other Information Loans and Leases Receivable, Past Due Status, Policy Loans and Leases Receivable, Ratio of Nonperforming Loans to All Loans Loans and Leases Receivable, Real Estate Acquired Through Foreclosure, Policy Loans and Leases Receivable, Related Parties, Additions Loans and Leases Receivable, Related Parties, Ending Balance Loans and Leases Receivable, Related Parties, Beginning Balance Loans and Leases Receivable, Related Parties Loans and Leases Receivable, Related Parties, Collections Loans and Leases Receivable, Related Parties, Period Increase (Decrease) Loans and Leases Receivable, Related Parties, Period Increase (Decrease), Total Loans and Leases Receivable, Related Parties, Description Loans and Leases Receivable, Revenue Recognition Policy Loans and Leases Receivable, Troubled Debt Restructuring Policy Loans and Leases Receivable, Description Interest Income, Loans and Leases Interest Income, Loans and Leases, Total Loans and Leases Receivable, Net of Deferred Income [Abstract] Loans Receivable, Commercial, Financial and Agricultural [Abstract] Loans Receivable, Commercial, Real Estate [Abstract] Loans and Leases Receivable, Consumer [Abstract] Loans and Leases Receivable, Foreign [Abstract] Loans, Insurance Policy Loans and Leases Receivable, Consumer, Real Estate [Abstract] Loans Receivable, Commercial, Trade Financing Loans and Leases Receivable, Net of Deferred Income Loans and Leases Receivable, Net of Deferred Income, Total Long-term Loans Payable Long-term Loans Payable, Total Loans Managed or Securitized [Abstract] Loans [Member] Loans Payable [Abstract] Loans Payable to Bank, Current Long-term Loans from Bank Loans Payable, Current [Abstract] Loans Payable, Current Loans Payable, Current, Total Long-term Loans Payable [Abstract] Loans Payable [Member] Loans Payable to Bank Loans Payable Loans Payable, Total Loans Pledged as Collateral Loans Receivable, Commercial, Acquisition Loans Receivable, Commercial, Development Loans Receivable with Fixed Rates of Interest Loans Receivable with Variable Rates of Interest Origination of Loans to Employee Stock Ownership Plans Long-Duration Contracts, Assumptions by Product and Guarantee, Description of Assumption Long-Duration Contracts, Assumptions by Product and Guarantee, Discount Rate, High End Long-Duration Contracts, Assumptions by Product and Guarantee, Discount Rate, Low End Long-Duration Contracts, Assumptions by Product and Guarantee, Discount Rate Long-Duration Contracts, Assumptions by Product and Guarantee, Estimated Investment Yield, High End Long-Duration Contracts, Assumptions by Product and Guarantee, Estimated Investment Yield, Low End Long-Duration Contracts, Assumptions by Product and Guarantee, Estimated Average Investment Yield Long-Duration Contracts, Assumptions by Product and Guarantee, Lapse Rate, High End Long-Duration Contracts, Assumptions by Product and Guarantee, Lapse Rate, Low End Long-Duration Contracts, Assumptions by Product and Guarantee, Lapse Rate Long-Duration Contracts, Assumptions by Product and Guarantee, Mortality Rate, High End Long-Duration Contracts, Assumptions by Product and Guarantee, Mortality Rate, Low End Long-Duration Contracts, Assumptions by Product and Guarantee, Mortality Rate Long-Duration Contracts, Assumptions by Product and Guarantee, Other Rate Long-Duration Contracts, Assumptions by Product and Guarantee, Product Type [Domain] Long-Duration Contracts, Assumptions by Product and Guarantee, Volatility Rate, High End Long-Duration Contracts, Assumptions by Product and Guarantee, Volatility Rate, Low End Long-Duration Contracts, Assumptions by Product and Guarantee, Volatility Rate Long-Duration Contracts, Policy Long-Duration Contracts, Assumptions by Product and Guarantee, Product Type [Axis] Long-Duration Contracts, Assumptions by Product and Guarantee [Line Items] Long-Duration Contracts, Assumptions, by Product and Guarantee [Table] Long-Duration Contracts, Assumptions Supporting Guarantee Obligations [Abstract] Long-Duration Contracts, Assumptions Underlying Guarantee Obligations Long-Duration Contracts, Hedging Strategies Long-Duration Contracts, Hedging Strategy [Abstract] Long-Duration Contracts Revenue Recognition, Policy Long-Lived Assets to be Abandoned, Asset Description [Domain] Long-Lived Assets to be Abandoned, Circumstances Leading to Planned Abandonment Long-Lived Assets to be Abandoned, Timing of Expected Disposition Long-Lived Assets to be Abandoned [Abstract] Interest Expense, Long-term Borrowings [Abstract] Interest Expense, Long-term Borrowings Interest Expense, Long-term Borrowings, Total Recorded Unconditional Purchase Obligation, Nonfinancial Assets Pledged as Security, Description Recorded Unconditional Purchase Obligation Due in Fifth Year Recorded Unconditional Purchase Obligation Due in Fourth Year Recorded Unconditional Purchase Obligation Due in Second Year Recorded Unconditional Purchase Obligation Due in Third Year Recorded Unconditional Purchase Obligation Due within One Year Recorded Unconditional Purchase Obligation Recorded Unconditional Purchase Obligation, Total Unconditional Purchase Obligation, Category of Goods or Services Acquired [Domain] Recorded Unconditional Purchase Obligation by Category of Item Purchased [Axis] Recorded Unconditional Purchase Obligation [Line Items] Recorded Unconditional Purchase Obligation [Table] Long-term Contracts, Policy Long-term Contracts, Changes in Estimates, Policy Long-term Contracts, Completion Criteria, Policy Long-term Contracts, Inventory Cost Elements, Policy Long-term Contracts, Inventory Method, Policy Long-term Contracts, Method of Accounting Used in Calculating Income, Policy Long-term Contracts, Method of Measuring Progress Toward Completion, Policy Long-term Contracts or Programs Disclosure [Text Block] Interest Expense, Long-term Debt [Abstract] Interest Expense, Long-term Debt and Capital Securities [Abstract] Interest Expense, Long-term Debt and Capital Securities Interest Expense, Long-term Debt and Capital Securities, Total Long-term Debt, by Components, Unclassified Alternative [Abstract] Long-term Debt, Components, Bonds Payable, Current Long-term Debt, Components, Bonds Payable, Noncurrent Long-term Debt, Components, Bonds Payable Long-term Debt, Components, Commercial Loans, Current Long-term Debt, Components, Commercial Loans, Noncurrent Long-term Debt, Components, Commercial Loans Long-term Debt, Components, Convertible Debt Long-term Debt, Components, Credit Facilities, Current Long-term Debt, Components, Credit Facilities, Noncurrent Long-term Debt, Components, Credit Facilities Long-term Debt, Components, Mortgage Loans, Current Long-term Debt, Components, Mortgage Loans, Noncurrent Long-term Debt, Components, Mortgage Loans Long-term Debt, Components, Notes Payable Long-term Debt, Components, Other Debt Long-term Debt, Contingent Payment of Principal or Interest Long-term Debt, Current Long-term Debt, Current, Total Long-term Debt, Description Long-term Debt, Maturing in Years Four and Five Long-term Debt, Maturing in Years Four and Five, Total Long-term Debt, Maturing in Years Two and Three Long-term Debt, Maturing in Years Two and Three, Total Long-term Debt, Maturities, Repayment Terms Long-term Debt, Maturities, Repayments of Principal after Year Five Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months Long-term Debt, Maturities, Repayments of Principal in Year Five Long-term Debt, Maturities, Repayments of Principal in Year Four Long-term Debt, Maturities, Repayments of Principal in Year Three Long-term Debt, Maturities, Repayments of Principal in Year Two Long-term Debt, Noncurrent Long-term Debt, Noncurrent, Total Long-term Debt, Percentage Bearing Fixed Interest Rate Long-term Debt, Percentage Bearing Variable Interest Rate Long-term Contract for Purchase of Electric Power, Amount of Long-term Debt or Lease Obligation Outstanding Long-term Contract for Purchase of Electric Power, Annual Minimum Debt Service Payment Required Long-term Contract for Purchase of Electric Power, Date of Contract Expiration Long-term Contract for Purchase of Electric Power, Description Long-term Contract for Purchase of Electric Power, Estimated Annual Cost Long-term Contract for Purchase of Electric Power, Share of Plant Output Being Purchased Long-term Contract for Purchase of Electric Power [Axis] Long-term Contract for Purchase of Electric Power [Domain] Long-term Contract for Purchase of Electric Power [Line Items] Long-term Debt, Noncurrent [Abstract] Long-term Investments [Abstract] Long-term Investments and Receivables, Net [Abstract] Long-term Investments and Receivables, Net Long-term Investments and Receivables, Net, Total Long-term Investments Long-term Investments, Total Recorded Unconditional Purchase Obligation Due after Fifth Year Payments for Losses and Loss Adjustment Expense Loss Contingencies by Nature of Contingency [Axis] Loss Contingencies [Line Items] Loss Contingencies [Table] Loss Contingency Accrual, Disclosures [Abstract] Loss Contingency, Accrual Carrying Value, Current Loss Contingency Accrual, Carrying Value, Provision Loss Contingency Accrual, Carrying Value, Period Increase (Decrease) Loss Contingency Accrual, Carrying Value, Period Increase (Decrease), Total Loss Contingency, Accrual Carrying Value, Noncurrent Loss Contingency Accrual, Carrying Value, Payments Loss Contingency Accrual, at Carrying Value, Ending Balance Loss Contingency Accrual, at Carrying Value, Beginning Balance Loss Contingency Accrual, at Carrying Value Loss Contingency, Balance Sheet Caption Loss Contingency, Actions Taken by Court, Arbitrator or Mediator Loss Contingency, Actions Taken by Defendant Loss Contingency, Actions Taken by Plaintiff's Representative Loss Contingency, Actions Taken by Plaintiff Loss Contingency, Claims Quantities [Abstract] Loss Contingency, Allegations Loss Contingency, Claims Settled and Dismissed, Number Loss Contingency, Classification of Accrual [Abstract] Loss Contingency, Related Receivable Carrying Value [Abstract] Loss Contingency, Damages Sought Loss Contingency, Domicile of Litigation Loss Contingency, Estimate [Abstract] Loss Contingency, Estimate of Possible Loss Loss Contingency, Estimated Recovery from Third Party Loss Contingency, Expected Trial Commencement Loss Contingency, Income Statement Caption Loss Contingency, Inestimable Loss Loss Contingency, Laws Affected Loss Contingency, Lawsuit Filing Date Loss Contingency, Information about Litigation Matters [Abstract] Loss Contingency, Management's Assessment and Process Loss Contingency Accrual [Roll Forward] Movement in Loss Contingency Related Receivable, Increase (Decrease) [Roll Forward] Loss Contingency, Trial or Alternative Dispute Resolution Loss Contingency, Name of Defendant Loss Contingency, Name of Plaintiff Loss Contingency, Nature [Domain] Loss Contingency, New Claims Filed, Number Loss Contingency, Pending Claims, Number, Ending Balance Loss Contingency, Pending Claims, Number, Beginning Balance Loss Contingency, Pending Claims, Number Loss Contingency, Period of Occurrence Loss Contingency, Range of Possible Loss, Maximum Loss Contingency, Range of Possible Loss, Minimum Loss Contingency, Range of Possible Loss Loss Contingency, Related Receivable [Abstract] Loss Contingency, Related Receivable Carrying Value, Period Increase (Decrease) Loss Contingency, Related Receivable Carrying Value, Period Increase (Decrease), Total Loss Contingency, Related Receivable Carrying Value, Noncurrent Loss Contingency, Related Receivable Carrying Value, Receipts Loss Contingency, Related Receivable Carrying Value, Ending Balance Loss Contingency, Related Receivable Carrying Value, Beginning Balance Loss Contingency, Related Receivable Carrying Value Loss Contingency, Related Receivable Carrying Value, Total Loss Contingency, Related Receivable Carrying Value, Current Loss Contingency, Request for Information Loss Contingency, Settlement [Abstract] Loss Contingency, Settlement Agreement, Report Classification Loss Contingency, Settlement Agreement, Consideration Loss Contingency, Settlement Agreement, Counterparty's Name Loss Contingency, Settlement Agreement, Court Loss Contingency, Settlement Agreement, Date Loss Contingency, Settlement Agreement, Terms Loss Contingency [Abstract] Loss from Catastrophes [Member] Loss from Components Excluded from Assessment of Cash Flow Hedge Effectiveness Loss from Components Excluded from Assessment of Fair Value Hedge Effectiveness Loss from Hedged Firm Commitment Not Qualifying as Fair Value Hedge Increase (Decrease) in Loss and Loss Adjustment Expense Reserve Loss on Cash Flow Hedge Ineffectiveness Loss on Discontinuation of Cash Flow Hedge Due to Forecasted Transaction Probable of Not Occurring Loss on Fair Value Hedge Ineffectiveness Unrealized Loss on Foreign Currency Derivatives, before Tax Unrealized Loss on Price Risk Cash Flow Derivatives, before Tax Loss on Reacquired Debt [Member] Loss on Receivables [Member] Loss Recognized on Assets Transferred to Separate Account, Gross Mortgage Servicing Rights (MSR) Impairment (Recovery) Machinery and Equipment [Member] Loans and Leases Receivable, Consumer, Installment and Revolving [Abstract] Malpractice Insurance, Annual Coverage Limit Malpractice Insurance, Entity Rating Malpractice Insurance, Country of Captive Insurer Malpractice Insurance, Coverage Floor Malpractice Insurance, Deductible Malpractice Insurance, Maximum Coverage Per Incident Malpractice Insurance, Name of Captive Insurer Malpractice Insurance, Occurrence or Claims-made Malpractice Insurance, Ownership in Captive Insurer Malpractice Insurance, Percentage of Ownership in Captive Insurer Malpractice Insurance, Percentage of Premiums Paid to Captive Insurer Malpractice Insurance, Retrospectively Rated Malpractice Insurance, Self Insured Malpractice Insurance, Tail Coverage Malpractice Insurance, Third Party Coverage Malpractice Insurance, Third Party Insurance Company Type and Tier Identifier [Domain] Malpractice Insurance [Abstract] Schedule of Malpractice Insurance, Type and Tier Identifier [Axis] Malpractice Insurance, Description Malpractice Insurance [Line Items] Schedule of Malpractice Insurance [Table] Malpractice Loss Contingency, Accrual Adjustment Malpractice Loss Contingency, Accrual, Undiscounted, Current Malpractice Loss Contingency, Accrual, Discounted, Current Malpractice Loss Contingency, Accrual, Discounted, Noncurrent Malpractice Loss Contingency, Accrual, Discounted Malpractice Loss Contingency, Accrual, Discounted, Total Malpractice Loss Contingency, Accrual, Undiscounted, Noncurrent Malpractice Loss Contingency, Accrual Not Recognized, High End of Loss Range Malpractice Loss Contingency, Accrual Not Recognized, Low End of Loss Range Malpractice Loss Contingency, Accrual Not Recognized Malpractice Loss Contingency, Accrual, Undiscounted, Ending Balance Malpractice Loss Contingency, Accrual, Undiscounted, Beginning Balance Malpractice Loss Contingency, Accrual, Undiscounted Malpractice Loss Contingency, Accrual, Undiscounted, Total Malpractice Loss Contingency, Basis for Discount Rate Malpractice Loss Contingency, Period Cost, Net, Recognized in Income Statement [Abstract] Malpractice Loss Contingency Disclosure [Text Block] Malpractice Loss Contingency, Discount Rate Malpractice Loss Contingency, Insurance Recoveries Malpractice Loss Contingency, Letters of Credit and Surety Bonds Malpractice Loss Contingency, Period Increase (Decrease) Malpractice Loss Contingency, Period Increase (Decrease), Total Malpractice Loss Contingency, Number of Claims Malpractice Loss Contingency, Period Cost, Net Malpractice Loss Contingency, Period Cost, Net, Total Malpractice Loss Contingency, Period Cost Malpractice Loss Contingency, Policy Malpractice Loss Contingency, Premium Costs Malpractice Loss Contingency, Restricted Cash Malpractice Loss Contingency, Return of Premiums Malpractice Loss Contingency, Settlement of Claims Malpractice Loss Contingency, Subsequent Event [Abstract] Malpractice Loss Contingency, Subsequent Event, Best Estimate Malpractice Loss Contingency, Subsequent Event, High End of Loss Range Malpractice Loss Contingency, Subsequent Event, Low End of Loss Range Malpractice Loss Contingency, Subsequent Event Management Fee, Description Management and Investment Advisory Fees, Policy Management's Assertion of Adequacy of Insurance Reserves [Abstract] Management's Assertion of Adequacy of Insurance Reserves Managing Member or General Partner, Related Party Fees and Other Arrangements Managing 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[Member] Order Flow Fees Order or Production Backlog [Member] Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block] Origination of Mortgage Servicing Rights (MSRs) Origination of Notes Receivable to Related Parties Origination of Loan to Purchase Common Stock Payments for Origination and Purchases of Loans Held-for-sale [Abstract] Payments for Origination and Purchases of Loans Held-for-sale Payments for Origination and Purchases of Loans Held-for-sale, Total Accounts Payable, Other Other Accrued Liabilities, Noncurrent Other Accrued Liabilities Real Estate, Other Acquisitions Real Estate Accumulated Depreciation, Other Additions Real Estate, Other Additions Other Adjustments for Noncash Items Included in Income (Loss) from Continuing Operations Other Amortization [Member] Other Assets Not Allowed Other Assets Other Assets, Total Other Audit Adjustments, Net Other Borrowings [Member] Other Borrowings Payments for Other Operating Activities Proceeds from Other Operating Activities Payments for (Proceeds from) Other Loans and Leases Other Increase (Decrease) in Operating Capital, Net Other Comprehensive Income, Adjustment Due to Application of SFAS 158, before Tax Other Comprehensive Income, Adjustment SFAS 158 Transition Costs in Net Periodic Pension Cost, Net of Tax Other Comprehensive Income, Available-for-sale Securities Adjustment, before Tax, Period Increase (Decrease) [Abstract] Other Comprehensive Income, Available-for-sale Securities Adjustment, before Tax, Period Increase (Decrease) Other Comprehensive Income, Available-for-sale Securities Adjustment, before Tax, Period Increase (Decrease), Total Other Comprehensive Income, Available-for-sale Securities Adjustment, Net of Tax, Period Increase (Decrease) Other Comprehensive Income, Available-for-sale Securities Adjustment, Net of Tax, Period Increase (Decrease), Total Other Comprehensive Income, Available-for-sale Securities Adjustment, Net of Tax, Period Increase 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before Tax, Total Other Comprehensive Income, Swaps Adjustment, Net of Tax [Abstract] Other Comprehensive Income, Swaps Adjustment, Net of Tax Other Comprehensive Income, Swaps Adjustment, Net of Tax, Total Other Comprehensive Income (Loss), Tax [Abstract] Other Comprehensive Income (Loss), Tax Other Comprehensive Income (Loss), Tax, Total Other Comprehensive Income, Unrealized Gain (Loss) on Caps Arising During Period, before Tax Other Comprehensive Income, Unrealized Gain (Loss) on Caps Arising During Period, Net of Tax Other Comprehensive Income, Unrealized Gain (Loss) on Caps Arising During Period, Tax Other Comprehensive Income, Unrealized Gain (Loss) on Derivatives Arising During Period, before Tax Other Comprehensive Income, Unrealized Gain (Loss) on Derivatives Arising During Period, Net of Tax Other Comprehensive Income, Unrealized Gain (Loss) on Derivatives Arising During Period, Tax Other Comprehensive Income, Unrealized Gain (Loss) on Swaps Arising During Period, before Tax 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[Domain] Component of Other Income, Nonoperating [Axis] Component of Other Income, Nonoperating [Line Items] Component of Other Income, Nonoperating [Table] Other Income Disclosure, Nonoperating [Abstract] Other Income Disclosure, Nonoperating Other Income and Other Expense Disclosure, Nonoperating Other Information Related to Income Taxes [Abstract] Other Insurance Industry Disclosures [Abstract] Other Interest Earning Assets Other Interest Income [Member] Other Inventory Other Inventory, Total Other Inventory [Abstract] Payments for (Proceeds from) Other Investing Activities Real Estate Investments, Other Other Investments of Limited Liability Company (LLC) or Limited Partnership (LP) Other Investments [Member] Other Investments Not Readily Marketable, Policy Other Investment Not Readily Marketable, Description [Domain] Other Investment Not Readily Marketable, Fair Value Other Investment Not Readily Marketable, Quoted Value Other Investment Not Readily Marketable [Axis] Other 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Notes Payable Other Notes Payable Other Operating Expense [Member] Other Ownership Interests, Capital Account Other Ownership Interests, Capital Account, Total Other Ownership Interests, Cumulative Cash Distributions Other Ownership Interests, Cumulative Net Income Other Ownership Interests, Description [Domain] Other Ownership Interests, Units Authorized Other Ownership Interests, Units Issued Other Ownership Interests, Units Outstanding Other Ownership Interests, Value Other Ownership Interests [Abstract] Other Ownership Interests [Axis] Other Ownership Interests, Capital Accounts Other Ownership Interests, Capital Accounts, Total Other Ownership Interests [Line Items] Other Ownership Interests [Table] Other Parent Company Only Disclosures Other Plant in Service [Member] Increase (Decrease) in Other Policyholder Funds Other Policyholder Funds Other Postretirement Benefit Plans, Defined Benefit [Member] Other Postretirement Benefits Payments Other Postretirement Defined Benefit Plan, Noncurrent Liabilities Other Prepaid Expense, Current Payments to Acquire Other Property, Plant, and Equipment Other Real Estate Other Real Estate Revenue Other Receivables Other Restricted Assets, Current Other Restrictions on Payment of Dividends Other Restructuring Costs Other Revenue (Expense) from Real Estate Operations Other Selling, General and Administrative Expense Other Selling and Marketing Expense [Member] Other Short-term Borrowings Other Short-term Investments, Excluding Marketable Securities Other Significant Aspects of Oil and Gas Delivery Commitments Other Significant Noncash Transactions, Consideration Given Other Significant Noncash Transaction, Consideration Received Other Significant Noncash Transaction, Description [Domain] Other Significant Noncash Transactions, Value of Consideration Given Other Significant Noncash Transactions, Value of Consideration Received Other Significant Noncash Transactions by Unique Description [Axis] Other Significant Noncash Transaction [Line Items] Other Significant Noncash Transactions [Table] Other Tax Carryforward, Gross Amount Other Tax Carryforward, Deferred Tax Asset Other Tax Carryforward, Description [Domain] Other Tax Carryforward, Expiration Dates Other Tax Carryforward, Limitations on Use Other Tax Carryforward, Valuation Allowance Other Tax Carryforward Data by Item [Axis] Other Tax Carryforward [Line Items] Other Tax Carryforward [Table] Other Tax Carryforwards [Abstract] Other Tax Carryforwards, Policy Other Unrecorded Amounts Retail Related Inventory, Packaging and Other Supplies Liability for Asbestos and Environmental Claims, Gross, Claims Paid Liability for Unpaid Claims and Claims Adjustment Expense, Claims Paid [Abstract] Liability for Unpaid Claims and Claims Adjustment Expense, Claims Paid, Current Year Liability for Unpaid Claims and Claims Adjustment Expense, Claims Paid, Prior Years Liability for Unpaid Claims and Claims Adjustment Expense, Claims Paid Liability for Unpaid Claims and Claims Adjustment Expense, Claims Paid, Total Participating Mortgage Loan Arrangements [Abstract] Participating Mortgage Loan Arrangements, Description Participating Mortgage Loan, Description [Domain] Participating Mortgage Loans, Appreciation in Market Value Participating Mortgage Loans [Axis] Participating Mortgage Loans, Unamortized Debt Discount, Amount Participating Mortgage Loans, Extinguishment Gain (Loss) Participating Mortgage Loans [Line Items] Participating Mortgage Loans, Mortgage Obligations, Amount Participating Mortgage Loans, Participation Liabilities, Amount Participating Mortgage Loans, Results of Operations Participating Mortgage Loans [Table] Participating Mortgages [Member] Partners' Capital [Abstract] Partners' Capital Account, Acquisitions Partner Type of Partners' Capital Account [Axis] Partners' Capital Account, Contributions Partners' Capital Account, Deferred Compensation Partners' Capital Account, Description of Partnership Interest Partners' Capital Account, Description of Units Redeemed Partners' Capital Account, Description of Units Sold Partners' Capital Account, Distribution Per Unit of Limited Partner Interest Partners' Capital Account, Distributions Partners' Capital Account, Exchanges and Conversions Partners' Capital Account, Period Increase (Decrease) Partners' Capital Account, Period Increase (Decrease), Total Partner Type of Partners' Capital Account [Line Items] Partners' Capital Account, Option Exercise Partners' Capital Account, Other Transactions Partner Type of Partners' Capital Account, Description [Domain] Partners' Capital Account, Private Placement of Units Partners' Capital Account, Public Sale of Units Net of Offering Costs Partners' Capital Account, Public Sale of Units Partners' Capital Account, Redemptions Partners' Capital Account, Restatement Adjustment Partners' Capital Account, Return of Capital Partners' Capital Account, Sale of Units Partners' Capital Account, Sale of Units, Total Partner Type of Partners' Capital Account [Table] Partners' Capital Account, Treasury Units, Purchases Partners' Capital Account, Treasury Units, Value, Ending Balance Partners' Capital Account, Treasury Units, Value, Beginning Balance Partners' Capital Account, Treasury Units, Value Partners' Capital Account, Unit-based Compensation Partners' Capital Account, Units Contributed Partners' Capital Account, Units Converted Partners' Capital Account, Units, Period Increase (Decrease) Partners' Capital Account, Units, Period Increase (Decrease), Total Partners' Capital Account, Units Redeemed Partners' Capital Account, Units Sold in Private Placement Partners' Capital Account, Units Sold in Public Offering Partners' Capital Account, Units, Ending Balance Partners' Capital Account, Units, Beginning Balance Partners' Capital Account, Units Partners' Capital Allocated for Income Tax and Other Withdrawals Partners' Capital Deferred Compensation [Abstract] Partners Capital Other Deferred Compensation Partners' Capital Deferred Compensation Partners' Capital Deferred Compensation, Total Partners' Capital, Distribution Amount Per Share Partners' Capital, Distribution Amount Partners' Capital, Distributions Policies Partners' Capital Notes [Abstract] Partners' Capital Notes Disclosure [Text Block] Other Partners' Capital Partners' Capital, Redemption and Conversion Policies Partners' Capital, Statement of Organization Partners' Capital Partners' Capital, Total Partners' Capital, Beginning Balance Partners' Capital, Ending Balance Proceeds from Partnership Contribution Parts and Components Patents [Member] Payables to Broker-Dealers Payables to Broker-Dealers, Total Policyholder Dividends Payable Assumed Liability for Unpaid Claims and Claims Adjustment Expense Payables to Brokers, Dealers, and Clearing Organizations Payables to Brokers, Dealers, and Clearing Organizations, Total Payables to Customers Payments of Dividends, Common Stock Payments of Dividends [Abstract] Payments of Dividends Payments of Dividends, Total Payments of Dividends, Minority Interest Payments of Dividends, Preferred Stock Payments for Repurchase of Equity [Abstract] Payments for Repurchase of Equity Payments for Repurchase of Equity, Total Repayments of Federal Home Loan Bank Borrowings Payments for Advance to Affiliate Payments for (Proceeds from) Life Insurance Policies [Abstract] Payments for Origination of Mortgages Held-for-sale Payments for Legal Settlements Repayments of Medium-term Notes Payments to Explore and Develop Oil and Gas Properties Payments for Operating Activities [Abstract] Payments of Financing Costs [Abstract] Payments for Repurchase of Other Equity Pending or Threatened Litigation [Member] Pension Contributions Pension Expense Pension and Other Postretirement Benefit Expense [Abstract] Pension and Other Postretirement Benefit Expense Pension and Other Postretirement Benefit Expense, Total Pension and Other Postretirement Benefits Disclosure [Text Block] Pension Plans, Defined Benefit [Member] Percentage of Amount Amortized During Next Five Years [Abstract] Percentage of Amount Amortized of Ending Present Value of Future Insurance Profits, Year Five Percentage of Amount Amortized of Ending Present Value of Future Insurance Profits, Year Four Percentage of Amount Amortized of Ending Present Value of Future Insurance Profits, Year One Percentage of Amount Amortized of Ending Present Value of Future Insurance Profits, Year Three Percentage of Amount Amortized of Ending Present Value of Future Insurance Profits, Year Two Percentage of Amount Assumed to Net Percentage of Debt Hedged by Interest Rate Derivatives Percentage of FIFO Inventory Percentage of Interest-bearing Domestic Deposit Liabilities to Deposit Liabilities [Abstract] Percentage of Interest-bearing Domestic Deposit Liabilities to Deposit Liabilities, Description Percentage of Interest-bearing Domestic Deposits to Deposits, Brokered Percentage of Interest-bearing Domestic Deposits to 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Defined Benefit Plan, Accumulated Benefit Obligation Defined Benefit Plan, Actual Return on Plan Assets Defined Benefit Plan, Actuarial Net Gains (Losses) Defined Benefit Plan, Additional Disclosures about Plan Assets Defined Benefit Plan, Expected Future Benefit Payments in Five Fiscal Years Thereafter Defined Benefit Plan, Alternative Method Used to Amortize Net Gains and Losses Defined Benefit Plan, Alternative Method Used to Amortize Prior Service Amounts Defined Benefit Plan, Amortization of Gains (Losses) Defined Benefit Plan, Amortization of Net Gains (Losses) Defined Benefit Plan, Amortization of Prior Service Cost (Credit) Defined Benefit Plan, Amortization of Prior Service Cost Defined Benefit Plan, Amortization of Transition Asset (Obligation) Defined Benefit Plan, Amortization of Transition Obligations (Assets) Defined Benefit Plan, Amount of Employer and Related Party Securities Included in Plan Assets Defined Benefit Plan, Amounts Recognized in Balance Sheet Defined 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Benefit Plan, Estimated Future Benefit Payments [Abstract] Defined Benefit Plan, Estimated Future Benefit Payments Description Defined Benefit Plan, Estimated Future Employer Contributions in Next Fiscal Year Defined Benefit Plan, Expected Future Benefit Payments in Year One Defined Benefit Plan, Expected Future Benefit Payments in Year Two Defined Benefit Plan, Expected Future Benefit Payments in Year Three Defined Benefit Plan, Expected Future Benefit Payments in Year Four Defined Benefit Plan, Expected Future Benefit Payments in Year Five Defined Benefit Plan, Expected Return on Plan Assets Defined Benefit Plan, Explanation of Significant Change in Benefit Obligation or Plan Assets Not Apparent from Other Required Disclosures Defined Benefit Plan, Fair Value of Plan Assets, Ending Balance Defined Benefit Plan, Fair Value of Plan Assets, Beginning Balance Defined Benefit Plan, Fair Value of Plan Assets Defined Benefit Plan, Foreign Currency Exchange Rate Changes, Plan Assets Defined Benefit Plan, Foreign Currency Exchange Rate Changes Defined Benefit Plan, Funded Status of Plan Defined Benefit Plan, Funded Status of Plan, Total Defined Benefit Plan, Health Care Cost Trend Rate Assumed for Next Fiscal Year Defined Benefit Plan, Information about Plan Assets [Abstract] Defined Benefit Plan, Interest Cost Defined Benefit Plan, Investment Policies and Strategies Narrative Description Defined Benefit Plan, Minimum Liability Adjustment Defined Benefit Plan, Narrative Description of Basis Used to Determine Overall Expected Long-term Rate-of-Return on Assets Assumption Defined Benefit Plan, Net Amount Recognized Defined Benefit Plan, Net Amount Recognized, Total Defined Benefit Plan, Net Gains (Losses) Defined Benefit Plan, Net Periodic Benefit Cost Defined Benefit Plan, Net Periodic Benefit Cost, Total Defined Benefit Plan, Noncurrent Assets for Plan Benefits Defined Benefit Plan, Number of Shares of Equity Securities Issued by Employer and Related Parties Included in Plan Assets Defined Benefit Plan, Other, Target Allocation Defined Benefit Plan, Other Defined Benefit Plan, Plan Amendments [Abstract] Defined Benefit Plan, Plan Amendments Defined Benefit Plan, Assumptions Used in Calculations [Abstract] Defined Benefit Plan, Assumptions Used in Calculations, Narrative Description Defined Benefit Plan, Plans with Benefit Obligations in Excess of Plan Assets [Abstract] Defined Benefit Plan, Prior Service Cost (Credit) Defined Benefit Plan, Plans with Benefit Obligations in Excess of Plan Assets, Aggregate Benefit Obligation Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Rate of Compensation Increase Defined Benefit Plan, Real Estate, Target Allocation Defined Benefit Plan, Real Estate Defined Benefit Plan, Service Cost Defined Benefit Plan, Settlements and Curtailments [Abstract] Defined Benefit Plan, Settlements, Plan Assets Defined Benefit Plan, Settlements Defined Benefit Plan, Significant Transactions Between Employer or Related Parties and Plan During Year Defined Benefit Plan, Special Termination Benefits Defined Benefit Plan, Target Allocations [Abstract] Defined Benefit Plan, Transition Assets (Obligations) Defined Benefit Plan, Type of Employer and Related Party Securities Included in Plan Assets Defined Benefit Plan, Ultimate Health Care Cost Trend Rate Defined Benefit Plan, Net (Gains) Losses, Not yet Recognized Defined Benefit Plan, Prior Service Costs, Not yet Recognized Defined Benefit Plan, Transition Obligations (Assets), Not yet Recognized Defined Benefit Plan, Weighted-Average Asset Allocations [Abstract] Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Benefit Obligation [Abstract] Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Net Periodic Benefit Cost [Abstract] Defined Benefit Plan, Year that Rate Reaches Ultimate Trend Rate Defined Benefit Plans Disclosures, Defined Benefit Plans [Axis] Defined Benefit Plan, Benefit Obligation, Ending Balance Defined Benefit Plan, Benefit Obligation, Beginning Balance Defined Benefit Plan, Benefit Obligation Defined Benefit Plan Disclosure [Line Items] Plan of Reorganization [Abstract] Plan of Reorganization, Amount of Prepetition Obligations Settled or to be Settled in Cash at Effective Date Plan of Reorganization, Date Plan Confirmed Plan of Reorganization, Date Plan is Effective Plan of Reorganization, Date Plan Expected to be Confirmed Plan of Reorganization, Date Plan Expected to be Effective Plan of Reorganization, Date Plan Expected to be Filed Plan of Reorganization, Date Plan Filed Plan of Reorganization, Description of Debt Securities Issued or to be Issued Plan of Reorganization, Description of Equity Securities Issued or to be Issued Plan of Reorganization, Terms [Abstract] Plan of Reorganization, Terms of Plan Schedule of Defined Benefit Plans Disclosures [Table] Planned Major Maintenance Activities Planned Major Maintenance Activities, Cumulative Effect of Change on Net Assets in Statement of Financial Position Planned Major Maintenance Activities, Cumulative Effect of Change on Retained Earnings or Other Component of Equity Planned Major Maintenance Activities, Description of Retrospective Application of FSP AUG AIR-1 Planned Major Maintenance Activities, Effect of Change on Income from Continuing Operations Planned Major Maintenance Activities, Effect of Change on Net Income Planned Major Maintenance Activities, Effect of Change on Other Financial Statement Line Item Planned Major Maintenance Activities, Policy Plant Held for Future Use Amount Agricultural Related Inventory, Plant Material Pledged Assets Not Separately Reported, Finance Receivables Pledged Assets Not Separately Reported, Nonsecuritized Investments Pledged Assets Not Separately Reported on Statement of Financial Position Pledged Assets Not Separately Reported on Statement of Financial Position, Total Pledged Assets Not Separately Reported, Other Financial Instruments Pledged Assets Not Separately Reported on Statement of Financial Position [Abstract] Pledged Assets Not Separately Reported, Real Estate Pledged Assets Separately Reported, Finance Receivables Pledged as Collateral, at Fair Value Pledged Assets Separately Reported, Loans Pledged as Collateral, at Fair Value [Abstract] Pledged Assets Separately Reported, Loans Pledged as Collateral, at Fair Value Pledged Assets Separately Reported, Loans Pledged as Collateral, at Fair Value, Total Pledged Assets Separately Reported, Loans Pledged for Federal Home Loan Bank, at Fair Value Pledged Assets Separately Reported, Loans Pledged for Other Debt Obligations, at Fair Value Pledged Assets Separately Reported, Loans Pledged for Repurchase Agreements, at Fair Value Pledged Assets Separately Reported, Mortgage-Related Securities Available-for-sale or Held-for-investment Pledged Assets Separately Reported, Mortgage-Related Securities Held-to-maturity Pledged Assets Separately Reported, Nonsecuritized Investments Pledged as Collateral, at Fair Value Pledged Assets Separately Reported on Statement of Financial Position [Abstract] Pledged Assets Separately Reported on Statement of Financial Position, Description Pledged Assets Separately Reported on Statement of Financial Position, at Fair Value Pledged Assets Separately Reported on Statement of Financial Position, at Fair Value, Total Pledged Assets Separately Reported, Other Assets Pledged as Collateral, at Fair Value Pledged Assets Separately Reported, Other Debt Securities Available-for-sale or Held-for-investment Pledged Assets Separately Reported, Other Debt Securities Held-to-maturity Pledged Assets Separately Reported, Real Estate Pledged as Collateral, at Fair Value Pledged Assets Separately Reported, Securities Pledged as Collateral, at Fair Value Pledged Assets Separately Reported, Securities Pledged as Collateral, at Fair Value, Total Pledged Assets Separately Reported, Securities Pledged for Federal Home Loan Bank, at Fair Value Pledged Assets Separately Reported, Securities Pledged for Other Debt Obligations, at Fair Value Pledged Assets Separately Reported, Securities Pledged for Repurchase Agreements, at Fair Value Pledged Assets Separately Reported, Securities Pledged under Letter of Credit Facilities, at Fair Value Pledged Financial Instruments Not Separately Reported [Abstract] Pledged Financial Instruments Not Separately Reported, Loans Receivable Pledged as Collateral [Abstract] Pledged Financial Instruments Not Separately Reported, Loans Receivable Pledged as Collateral Pledged Financial Instruments Not Separately Reported, Loans Receivable Pledged as Collateral, Total Pledged Financial Instruments Not Separately Reported, Loans Receivable Pledged for Federal Home Loan Bank Debt Pledged Financial Instruments Not Separately Reported, Loans Receivable Pledged for Other Arrangements Pledged Financial Instruments Not Separately Reported, Loans Receivable Pledged for Repurchase Agreements Pledged Financial Instruments Not Separately Reported, Mortgage-Related Securities Available-for-sale or Held-for-investment Pledged Financial Instruments Not Separately Reported, Mortgage-Related Securities Held-to-maturity Pledged Financial Instruments Not Separately Reported on Statement of Financial Position [Abstract] Pledged Financial Instruments Not Separately Reported on Statement of Financial Position Note Pledged Financial Instruments Not Separately Reported, Other Debt Securities Available-for-sale or Held-for-investment Pledged Financial Instruments Not Separately Reported, Other Debt Securities Held-to-maturity Pledged Financial Instruments Not Separately Reported, Securities for Federal Home Loan Bank Pledged Financial Instruments Not Separately Reported, Securities for Letter of Credit Facilities Pledged Financial Instruments Not Separately Reported, Securities for Other Debt Facilities Pledged Financial Instruments Not Separately Reported, Securities for Repurchase Agreements Pledged Financial Instruments Not Separately Reported, Securities Pledged by Type of Agreement [Abstract] Pledged Financial Instruments Not Separately Reported, Securities Pledged, by Type of Security [Abstract] Pledged Financial Instruments Not Separately Reported, Securities Pledged Pledged Financial Instruments Not Separately Reported, Securities Pledged, Total Policy Loans [Member] Policy Loans Receivable Policyholder Accounts, Policy Policyholder Benefits and Claims Incurred, Net, by Business Type [Abstract] Closed Block Dividend Obligation, Impact on Income before Income Taxes Closed Block Dividend Obligation, Ending Balance Closed Block Dividend Obligation, Beginning Balance Closed Block Dividend Obligation Closed Block Dividend Obligation, Change in Unrealized Investment Gains (Losses) Policyholders' Dividend, Policy Long-term Pollution Control Bond Positions for which Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Abstract] Positive Outcome of Litigation [Member] Postconfirmation, Assets [Abstract] Postconfirmation, Liabilities and Stockholders' Equity [Abstract] Other Postretirement Benefit Expense Postage Expense [Member] Postconfirmation, Accounts Payable Postconfirmation, Accrued Liabilities Postconfirmation, Accumulated Depreciation and Amortization Postconfirmation, Accumulated Other Comprehensive Income (Loss) Postconfirmation, Additional Paid-in Capital Postconfirmation, Amortizable Intangible Assets Postconfirmation, Assets Postconfirmation, Assets, Total Postconfirmation, Buildings and Improvements Postconfirmation, Capital Lease Obligations, Noncurrent Postconfirmation, Cash and Cash Equivalents Postconfirmation, Common Stock Postconfirmation, Current Assets [Abstract] Postconfirmation, Current Assets Postconfirmation, Current Assets, Total Postconfirmation, Current Liabilities [Abstract] Postconfirmation, Current Liabilities Postconfirmation, Current Liabilities, Total Postconfirmation, Current Maturities of Capital Lease Obligations Postconfirmation, Current Maturities of Long-term Debt Postconfirmation, Debtor-in-Possession Financing Postconfirmation, Deferred Financing Costs Postconfirmation, Deferred Income Tax Assets, Current Postconfirmation, Deferred Income Tax Assets, Noncurrent Postconfirmation, Deferred Income Tax Liabilities, Current Postconfirmation, Deferred Income Tax Liabilities, Noncurrent Postconfirmation, Equipment Postconfirmation, Goodwill Postconfirmation, Inventories Postconfirmation, Investments Postconfirmation, Land Postconfirmation, Leasehold Improvements Postconfirmation, Liabilities and Stockholders' Equity Postconfirmation, Liabilities and Stockholders' Equity, Total Postconfirmation, Liabilities Subject to Compromise Postconfirmation, Liabilities Subject to Compromise, Total Postconfirmation, Liabilities Postconfirmation, Liabilities, Total Postconfirmation, Long-term Debt Postconfirmation, Long-term Debt, Total Postconfirmation, Long-term Debt [Abstract] Postconfirmation, Long-term Debt, Total Postconfirmation, Nonamortizable Intangible Assets Postconfirmation, Noncurrent Other Obligations Postconfirmation, Other Assets [Abstract] Postconfirmation, Other Assets, Noncurrent Postconfirmation, Other Assets Postconfirmation, Other Assets, Total Postconfirmation, Other Current Liabilities Postconfirmation, Other Long-term Debt Postconfirmation, Other Noncurrent Obligations [Abstract] Postconfirmation, Other Noncurrent Obligations, Total Postconfirmation, Other Noncurrent Obligations Postconfirmation, Other Noncurrent Obligations, Total Postconfirmation, Other Property and Equipment Postconfirmation, Pension Obligations Postconfirmation, Postconfirmation Credit Facility Postconfirmation, Other Postretirement Obligations Postconfirmation, Preferred and Common Stock Held in Treasury Postconfirmation, Preferred Stock Postconfirmation, Prepaid and Other Current Assets Postconfirmation, Property and Equipment, Net [Abstract] Postconfirmation, Property and Equipment, Net Postconfirmation, Property and Equipment, Net, Total Postconfirmation, Property under Capital Lease Arrangements Postconfirmation, Receivables, Net Postconfirmation, Reorganization Value in Excess of Amounts Allocable to Identifiable Assets Postconfirmation, Restricted Cash and Cash Equivalents, Current Postconfirmation, Restricted Cash and Cash Equivalents, Noncurrent Postconfirmation, Retained Earnings (Deficit) Postconfirmation, Short-term Borrowings Postconfirmation, Short-term Investments Postconfirmation, Stockholders' Equity [Abstract] Postconfirmation, Stockholders' Equity Postconfirmation, Stockholders' Equity, Total Postemployment Benefit Policy Postretirement Medical Plans with Prescription Drug Benefits [Abstract] Postretirement Medical Plans with Prescription Drug Benefits, Description of Other Significant Change Investments in Power and Distribution Projects Pre-Opening Costs [Member] Pre-Opening Costs Preconfirmation [Abstract] Preconfirmation, Accounts Payable Preconfirmation, Accrued Liabilities Preconfirmation, Accumulated Depreciation and Amortization Preconfirmation, Accumulated Other Comprehensive Income (Loss) Preconfirmation, Additional Paid-in Capital Preconfirmation, Amortizable Intangible Assets, Net Preconfirmation, Assets [Abstract] Preconfirmation, Assets Preconfirmation, Assets, Total Preconfirmation, Buildings and Improvements Preconfirmation, Capital Lease Obligations, Noncurrent Preconfirmation, Cash and Cash Equivalents Preconfirmation, Common Stock Preconfirmation, Current Assets [Abstract] Preconfirmation, Current Assets Preconfirmation, Current Assets, Total Preconfirmation, Current Liabilities [Abstract] Preconfirmation, Current Liabilities Preconfirmation, Current Liabilities, Total Preconfirmation, Current Maturities of Capital Lease Obligations Preconfirmation, Current Maturities of Long-term Debt Preconfirmation, Debtor-in-Possession Financing Preconfirmation, Deferred Financing Costs Preconfirmation, Deferred Income Tax Assets, Current Preconfirmation, Deferred Income Tax Assets, Noncurrent Preconfirmation, Deferred Income Tax Liabilities, Current Preconfirmation, Deferred Income Tax Liabilities, Noncurrent Preconfirmation, Equipment Preconfirmation, Goodwill Preconfirmation, Inventories Preconfirmation, Investments Preconfirmation, Land Preconfirmation, Leasehold Improvements Preconfirmation, Liabilities and Stockholders' Equity [Abstract] Preconfirmation, Liabilities and Stockholders' Equity Preconfirmation, Liabilities and Stockholders' Equity, Total Preconfirmation, Liabilities Subject to Compromise Preconfirmation, Liabilities Preconfirmation, Liabilities, Total Preconfirmation, Long-term Debt Preconfirmation, Long-term Debt, Total Preconfirmation, Long-term Debt [Abstract] Preconfirmation, Nonamortizable Intangible Assets Preconfirmation, Noncurrent Other Obligations Preconfirmation, Other Assets [Abstract] Preconfirmation, Other Assets, Noncurrent Preconfirmation, Other Assets Preconfirmation, Other Assets, Total Preconfirmation, Other Current Liabilities Preconfirmation, Other Long-term Debt Preconfirmation, Other Noncurrent Obligations [Abstract] Preconfirmation, Other Noncurrent Obligations Preconfirmation, Other Noncurrent Obligations, Total Preconfirmation, Other Property and Equipment Preconfirmation, Pension Obligations Preconfirmation, Postconfirmation Credit Facility Preconfirmation, Other Postretirement Obligations Preconfirmation, Preferred and Common Stock Held in Treasury Preconfirmation, Preferred Stock Preconfirmation, Prepaid and Other Current Assets Preconfirmation, Property and Equipment, Net [Abstract] Preconfirmation, Property and Equipment, Net Preconfirmation, Property and Equipment, Net, Total Preconfirmation, Property under Capital Lease Arrangements Preconfirmation, Receivables, Net Preconfirmation, Reorganization Value in Excess of Amounts Allocable to Identifiable Assets Preconfirmation, Restricted Cash and Cash Equivalents, Current Preconfirmation, Restricted Cash and Cash Equivalents, Noncurrent Preconfirmation, Retained Earnings (Deficit) Preconfirmation, Short-term Borrowings Preconfirmation, Short-term Investments Preconfirmation, Stockholders' Equity [Abstract] Preconfirmation, Stockholders' Equity Preconfirmation, Stockholders' Equity, Total Preferred Class B [Member] Preferred Class A [Member] Preferred Stock, Amount of Preferred Dividends in Arrears Preferred Stock, Capital Shares Reserved for Future Issuance Preferred Stock, Contract Terms Class of Preferred Stock [Domain] Preferred Stock, Dividend Payment Rate, Variable Preferred Stock, Dividend Payment Terms Preferred Stock, Dividend Preference or Restrictions Preferred Stock, Dividend Rate, Percentage or Per-Dollar-Amount Preferred Stock, Per Share Amounts of Preferred Dividends in Arrears Nonredeemable Preferred Stock, Share Subscriptions Nonredeemable Preferred Stock, Shares Authorized Nonredeemable Preferred Stock, Shares Issued Preferred Stock, Shares Issued, Total Preferred Stock, Voting Rights Other Preferred Stock Dividends and Adjustments Preferred Stock Dividends and Other Adjustments [Abstract] Preferred Stock Dividends and Other Adjustments Preferred Stock Dividends and Other Adjustments, Total Preferred Stock Dividends Class of Preferred Stock [Line Items] Preferred Stock, Shares, Converted Preferred Stock, Shares, Period Increase (Decrease) Preferred Stock, Shares, Period Increase (Decrease), Total Preferred Stock, Shares, Stock Dividend Class of Preferred Stock [Table] Preferred Stock, Value, Excluding Additional Paid in Capital, Converted Preferred Stock, Value, Excluding Additional Paid in Capital, Period Increase (Decrease) Preferred Stock, Value, Excluding Additional Paid in Capital, Period Increase (Decrease), Total Preferred Stock, Value, Excluding Additional Paid in Capital, Issued Preferred Stock, Value, Excluding Additional Paid in Capital, Issued, Total Preferred Stock, Value, Excluding Additional Paid in Capital, Retired Preferred Stock, Value, Excluding Additional Paid in Capital, Stock Dividend Preferred Stock, Value, Including Additional Paid in Capital, Converted Preferred Stock, Value, Including Additional Paid in Capital, Period Increase (Decrease) Preferred Stock, Value, Including Additional Paid in Capital, Period Increase (Decrease), Total Preferred Stock, Value, Including Additional Paid in Capital, Issued Preferred Stock, Value, Including Additional Paid in Capital, Issued, Total Preferred Stock, Value, Including Additional Paid in Capital, Retired Preferred Stock, Value, Including Additional Paid in Capital, Stock Dividend Minority Interest in Preferred Unit Holders Preferred Units, Cumulative Cash Distributions Preferred Units, Cumulative Net Income Preferred Units, Description [Domain] Preferred Units, Units Authorized Preferred Units, Units Issued Preferred Units, Units Outstanding Preferred Units, Value Preferred Units [Abstract] Preferred Units [Axis] Preferred Units [Line Items] Preferred Units [Table] Premium Income Subject to Participation Through Reinsurance, Percentage Premium Income Subject to Participation Through Reinsurance, Value Premiums Earned, Net, by Business [Abstract] Allowance for Doubtful Accounts, Premiums and Other Receivables Premiums Receivable, Allowance for Doubtful Accounts, Estimation Methodology, Policy Premiums Receivable, Allowance for Doubtful Accounts, Period Increase (Decrease) Premiums Receivable, Allowance for Doubtful Accounts, Period Increase (Decrease), Total Premiums Receivable, Allowance for Doubtful Accounts, Provision Charged to Expense Premiums Receivable, Allowance for Doubtful Accounts, Recoveries Premiums Receivable, Allowance for Doubtful Accounts, Write-off of Uncollectible Premiums, Policy Premiums Receivable, Allowance for Doubtful Accounts, Write Offs Against Allowance Premiums Receivable, Allowance for Doubtful Accounts, Ending Balance Premiums Receivable, Allowance for Doubtful Accounts, Beginning Balance Premiums Receivable, Allowance for Doubtful Accounts Premiums Receivable, Balance [Abstract] Premiums Receivable, Basis of Accounting, Policy Premiums Receivable, at Carrying Value Premiums Receivable, at Carrying Value, Total Increase (Decrease) in Premiums Receivable Revenue Recognition, Premiums Earned, Policy Premiums Receivable, Gain (Loss) on Sale of Receivables Premiums Receivable, Gross Premiums and Other Receivables, Net [Abstract] Premiums Receivable Note Premiums Receivable, Proceeds from Sale of Receivables Premiums Written and Earned, Methodology and Assumptions Prepaid Advertising Prepaid Expense Other, Noncurrent Prepaid Expense, Current [Abstract] Prepaid Expense Prepaid Expense, Total Prepaid, Deferred Expense and Other Assets, Noncurrent Prepaid, Deferred Expense and Other Assets, Noncurrent, Total Prepaid Expense, Noncurrent [Abstract] Prepaid Expense, Noncurrent Prepaid Expense, Noncurrent, Total Prepaid Expense, Current Prepaid Expense, Current, Total Prepaid Income Taxes Prepaid Insurance Prepaid Royalties Prepaid Mineral Royalties, Noncurrent Prepaid Pension Costs Prepaid Reinsurance Premiums [Abstract] Increase (Decrease) in Prepaid Reinsurance Premiums Prepaid Reinsurance Premiums, Methodology and Assumptions Prepaid Reinsurance Premiums Prepaid Rent Prepayment Risk [Member] Preproduction Costs Related to Long-term Supply Arrangements [Abstract] Preproduction Costs Related to Long-term Supply Arrangements, Asset for Molds Dies and Tools Not Owned Preproduction Costs Related to Long-term Supply Arrangements, Asset for Molds Dies and Tools Owned Preproduction Costs Related to Long-term Supply Arrangements, Costs Capitalized Preproduction Costs Related to Long-term Supply Arrangements Disclosures Prerequisites for Billing Prescription Drug Benefit, Effect of Subsidy on Measurement Prescription Drug Benefit, Reduction in Accumulated Projected Benefit Obligation for Subsidy Prescription Drug Benefit Subsidy, Effect Not Determined Prescription Drug Subsidy Receipts, Five Fiscal Years Thereafter Defined Benefit Plan, Gross Prescription Drug Subsidy Receipts Received Prescription Drug Subsidy Receipts, Year One Prescription Drug Subsidy Receipts, Year Two Prescription Drug Subsidy Receipts, Year Three Prescription Drug Subsidy Receipts, Year Four Prescription Drug Subsidy Receipts, Year Five Present Value of Future Insurance Profits [Abstract] Present Value of Future Insurance Profits, Additions from Acquisitions Present Value of Future Insurance Profits, Amortization Expense Present Value of Future Insurance Profits, Amortization Method Present Value of Future Insurance Profits, Decreases Present Value of Future Insurance Profits, Decreases, Total Present Value of Future Insurance Profits Disclosures Present Value of Future Insurance Profits, Impairment Write-down Present Value of Future Insurance Profits, Increases Present Value of Future Insurance Profits, Increases, Total Present Value of Future Insurance Profits, Interest Accrued Present Value of Future Insurance Profits, Unrealized Investment Gains Present Value of Future Insurance Profits, Unrealized Investment Losses Present Value of Future Insurance Profits, Ending Balance Present Value of Future Insurance Profits, Beginning Balance Present Value of Future Insurance Profits Present Value of Future Minimum Lease Payments, Sale Leaseback Transactions Present Value of Future Minimum Lease Payments, Sale Leaseback Transactions, Total Previously Estimated Development Costs Incurred During Period Price Risk Cash Flow Hedge Asset, at Fair Value Price Risk Cash Flow Hedge Derivative, at Fair Value, Net Price Risk Cash Flow Hedge Derivative, at Fair Value, Net, Total Price Risk Cash Flow Hedge Ineffectiveness is Immaterial Price Risk Cash Flow Hedge Liability, at Fair Value Price Risk Cash Flow Hedges [Abstract] Price Risk Derivative Assets, at Fair Value Price Risk Derivative Instruments Not Designated as Hedging Instruments [Abstract] Price Risk Derivative Instruments Not Designated as Hedging Instruments Asset, at Fair Value Price Risk Derivative Instruments Not Designated as Hedging Instruments, at Fair Value, Net Price Risk Derivative Instruments Not Designated as Hedging Instruments, at Fair Value, Net, Total Price Risk Derivative Instruments Not Designated as Hedging Instruments Liability, at Fair Value Price Risk Derivative Liabilities, at Fair Value Price Risk Derivatives [Abstract] Price Risk Derivatives, at Fair Value, Net Price Risk Derivatives, at Fair Value, Net, Total Price Risk Fair Value Hedge Asset, at Fair Value Price Risk Fair Value Hedge Derivative, at Fair Value, Net Price Risk Fair Value Hedge Derivative, at Fair Value, Net, Total Price Risk Fair Value Hedge Liability, at Fair Value Price Risk Fair Value Hedges [Abstract] Mortgage Loans on Real Estate, Amortization of Premium Mortgage Loans on Real Estate, Ending Balance Mortgage Loans on Real Estate, Beginning Balance Mortgage Loans on Real Estate Mortgage Loans on Real Estate, Collections of Principal Mortgage Loans on Real Estate, Cost of Mortgages Sold Mortgage Loans on Real Estate, Foreclosures Mortgage Loans on Real Estate, New Mortgage Loans Mortgage Loans on Real Estate, Other Additions Mortgage Loans on Real Estate, Period Increase (Decrease) Mortgage Loans on Real Estate, Period Increase (Decrease), Total Principal Amount Outstanding of Loans Held-in-portfolio [Abstract] Principal Amount Outstanding of Loans Held-in-portfolio Principal Amount Outstanding of Loans Held-in-portfolio, Total Principal Amount Outstanding on Loans Held-for-sale or Securitization Principal Amount Outstanding on Loans Managed and Securitized Principal Amount Outstanding on Loans Managed and Securitized, Total Principal Amount Outstanding on Loans Securitized Principal Assumptions Where Average Cost Per Unit is Used Proceeds from Principal Repayments on Loans and Leases Held-for-investment Principal Sources of Change in Standardized Measure of Discounted Future Net Cash Flow Relating to Proved Oil and Gas Reserves [Abstract] Schedule of Principal Transactions Revenue [Text Block] Description of Reporting Category [Domain] Principle Transaction Revenue, Description of Reporting Category [Axis] Principle Transaction Revenue [Line Items] Principle Transaction Revenue [Table] Prior Acts (Nose) Coverage [Member] Prior Inability to Deliver or Meet Oil and Gas Delivery Commitments and Contracts Private Placement [Member] Pro Forma Adjustment to Net Income (Loss) Proceeds from Advances for Construction Proceeds from Sale and Maturity of Available-for-sale Securities Proceeds from Sale and Maturity of Available-for-sale Securities, Total Proceeds from Bank Debt Proceeds from Short-term Capital Lease Obligations Proceeds from Divestiture of Interest in Consolidated Subsidiaries Proceeds from Construction Loans Payable Proceeds from Contribution in Aid of Construction Proceeds from Convertible Debt Proceeds from Federal Home Loan Bank Borrowings Proceeds from Issuance of First Mortgage Bond Proceeds from (Repurchase of) Trust Preferred Securities [Abstract] Proceeds from Collection of Advance to Affiliate Proceeds from Contributions from Parent Proceeds from Divestiture of Businesses, Net of Cash Divested Proceeds from Divestiture of Businesses, Net of Cash Divested, Total Proceeds from Divestiture of Businesses, Net of Cash Divested [Abstract] Proceeds from Divestiture of Interest in Subsidiaries and Affiliates [Abstract] Proceeds from Divestiture of Interest in Subsidiaries and Affiliates Proceeds from Divestiture of Interest in Subsidiaries and Affiliates, Total Proceeds from Other Equity Proceeds from Repayment of Loans to Purchase Common Stock Proceeds from Sale and Maturity of Available-for-sale Securities [Abstract] Proceeds from Sale and Maturity of Held-to-maturity Securities [Abstract] Sales of Equity to Finance Leveraged Buyout Proceeds from Sale and Maturity of Held-to-maturity Securities Proceeds from Sale and Maturity of Held-to-maturity Securities, Total Proceeds from Insurance Settlement, Investing Activities Proceeds from Interest Rate Swap Proceeds from Annuities and Investment Certificates Proceeds from Issuance of Common Limited Partners Units Proceeds from Issuance of Common Stock Proceeds from Issuance of Mandatory Redeemable Capital Securities Proceeds from Issuance of Convertible Preferred Stock Proceeds from Issuance or Sale of Equity [Abstract] Proceeds from Issuance or Sale of Equity Proceeds from Issuance or Sale of Equity, Total Proceeds from Issuance of Financial Services Obligations Proceeds from Issuance Initial Public Offering Proceeds from Issuance of Medium-term Notes Proceeds from Minority Shareholders Proceeds from Issuance of Commercial Paper Proceeds from Issuance of Other Long-term Debt Proceeds from Issuance of Preferred Limited Partners Units Proceeds from Issuance of Preferred Stock Proceeds from Issuance of Private Placement Proceeds from Issuance of Redeemable Convertible Preferred Stock Proceeds from Issuance of Redeemable Preferred Stock Proceeds from Sale of Treasury Stock Proceeds from Issuance of Warrants Proceeds from Life Insurance Policies Proceeds from Lines of Credit [Abstract] Proceeds from Lines of Credit Proceeds from Lines of Credit, Total Proceeds from Long-term Lines of Credit Proceeds of Other Loans and Leases Held-for-investment Proceeds from Long-term Capital Lease Obligations Proceeds from Issuance of Long-term Debt [Abstract] Proceeds from Issuance of Long-term Debt and Capital Securities, Net [Abstract] Proceeds from Issuance of Long-term Debt and Capital Securities, Net Proceeds from Issuance of Long-term Debt and Capital Securities, Net, Total Proceeds from Issuance of Long-term Debt Proceeds from Issuance of Long-term Debt, Total Proceeds from Sale and Maturity of Marketable Securities [Abstract] Proceeds from Sale and Maturity of Marketable Securities Proceeds from Sale and Maturity of Marketable Securities, Total Proceeds from Maturities, Prepayments and Calls of Available-for-sale Securities Proceeds from Maturities, Prepayments and Calls of Held-to-maturity Securities Proceeds from Maturities, Prepayments and Calls of Mortgage Backed Securities (MBS) Proceeds from Notes Payable [Abstract] Proceeds from Notes Payable Proceeds from Notes Payable, Total Proceeds from Other Debt Proceeds from Sale and Maturity of Other Investments Proceeds from Sale and Maturity of Other Investments, Total Proceeds from (Payments to) Minority Shareholders [Abstract] Proceeds from (Payments to) Minority Shareholders Proceeds from (Payments to) Minority Shareholders, Total Proceeds from (Repurchase of) Trust Preferred Securities Proceeds from (Repurchase of) Trust Preferred Securities, Total Proceeds from Pollution Control Bond Proceeds from Maturities, Prepayments and Calls of Other Investments Proceeds from Collection of Notes Receivable Proceeds from Related Party Debt Proceeds from (Repurchase of) Redeemable Preferred Stock [Abstract] Proceeds from (Repurchase of) Redeemable Preferred Stock Proceeds from (Repurchase of) Redeemable Preferred Stock, Total Proceeds from Sale of Available-for-sale Securities Proceeds from Sale of Available-for-sale Securities, Total Proceeds from Divestiture of Businesses Proceeds from Decommissioning Fund Proceeds from Sale of Productive Assets [Abstract] Proceeds from Sale of Productive Assets Proceeds from Sale of Productive Assets, Total Proceeds from Sale of Equity Method Investments Proceeds from Sale of Insurance Investments Proceeds from Sale of Held-to-maturity Securities Proceeds from Sale of Intangible Assets Proceeds from Divestiture of Interest in Joint Venture Proceeds from Sale of Land Proceeds from Sale of Lease Receivables Proceeds from Sale of Loans Receivable Proceeds from Sale and Collection of Mortgage Notes Receivable Proceeds from Sale of Oil and Gas Property and Equipment Proceeds from Sale of Other Productive Assets Proceeds from Sale of Other Receivables Proceeds from Sale of Other Investments Proceeds from Sale of Investment Projects Proceeds from Sale of Property Held-for-sale Proceeds from Sale of Property, Plant, and Equipment [Abstract] Proceeds from Sale of Property, Plant, and Equipment Proceeds from Sale of Property, Plant, and Equipment, Total Proceeds from Sale of Real Estate [Abstract] Proceeds from Divestiture of Real Estate Partnership Proceeds from Sale of Real Estate Proceeds from Sale of Real Estate, Total Proceeds from Sale and Collection of Receivables [Abstract] Proceeds from Sale and Collection of Receivables Proceeds from Sale and Collection of Receivables, Total Proceeds from Sale of Restricted Investments Proceeds from Collection of Retained Interest in Securitized Receivables Proceeds from Sale of Short-term Investments Proceeds from Issuance of Trust Preferred Securities Proceeds from Sale of Waste Water Systems Proceeds from Sale of Water Systems Proceeds from Sale of Water and Waste Water Systems [Abstract] Proceeds from Sale of Water and Waste Water Systems Proceeds from Sale of Water and Waste Water Systems, Total Proceeds from Sale of Foreclosed Assets Proceeds from Leases Held-for-investment Proceeds from Sale of Loans Held-for-investment Proceeds from Sale of Loans Held-for-sale Proceeds from Sale of Loans and Leases Held-for-investment [Abstract] Proceeds from Sale of Loans and Leases Held-for-investment Proceeds from Sale of Loans and Leases Held-for-investment, Total Proceeds from Sale of Mortgage Backed Securities (MBS) categorized as Available-for-sale Proceeds from Sale of Other Real Estate Proceeds from Sale of Wholly Owned Real Estate and Real Estate Acquired in Settlement of Loans Proceeds from Issuance of Secured Debt Proceeds from Secured Lines of Credit Proceeds from Secured Notes Payable Proceeds from Issuance of Secured Tax Exempt Debt Proceeds from Securitizations of Consumer Loans Proceeds from Securitizations of Credit Cards Proceeds from Securitizations of Loans [Abstract] Proceeds from Securitizations of Loans Proceeds from Securitizations of Loans, Total Proceeds from Short-term Debt [Abstract] Proceeds from Other Short-term Debt Proceeds from Short-term Debt Proceeds from Short-term Debt, Total Proceeds from Stock Options Exercised Proceeds from Subordinated Short-term Debt Proceeds from Issuance of Unsecured Debt Proceeds from Unsecured Lines of Credit Proceeds from Unsecured Notes Payable Research and Development in Process Product Concentration Risk [Member] Product Recall [Member] Product Warranty Accrual, Warranties Issued Product Warranty Accrual, Warranties Issued, Total Product Warranty Accrual, Amortization Product Warranty Accrual, Amortization, Total Product Warranty Accrual, Balance Sheet Classification [Abstract] Product Warranty Accrual, Ending Balance Product Warranty Accrual, Beginning Balance Product Warranty Accrual Product Warranty Accrual, Total Product Warranty Accrual, Currency Translation, Increase (Decrease) Product Warranty Accrual, Currency Translation, Increase (Decrease), Total Product Warranty Accrual, Additions from Business Acquisition Product Warranty Accrual, Additions from Business Acquisition, Total Product Warranty Accrual, Period Increase (Decrease) Product Warranty Accrual, Period Increase (Decrease), Total Product Warranty Accrual, Payments Product Warranty Accrual, Payments, Total Product Warranty Accrual, Preexisting, Increase (Decrease) Product Warranty Accrual, Preexisting, Increase (Decrease), Total Product Warranties Disclosures [Abstract] Product Warranty Disclosure [Text Block] Product Warranty, Movement, Net [Abstract] Production, Barrels of Oil Equivalents Production and Distribution Costs [Member] Production and Property Tax Expense [Member] Production Related Impairments or Charges [Abstract] Production Related Impairments or Charges Production 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Stock Repurchase and Resale Agreements, Additional Collateral Requirements Repurchase and Resale Agreements, Business Purposes Repurchase and Resale Agreements, Characterization Repurchase and Resale Agreements, Collateral Policy Repurchase and Resale Agreements, Policy for Monitoring of Market Value of Underlying Assets Repurchase and Resale Agreements, Policy for Reporting Transactions with Same Counterparty Repurchase and Resale Agreements Policy Repurchase and Resale Agreements, Valuation Policy Payments for Repurchase of Trust Preferred Securities Payments for Repurchase of Warrants Required Net Capital under Commodity Exchange Act Resale Agreement Counterparty, Amount at Risk Resale Agreement Counterparty, Name [Domain] Resale Agreement Counterparty, Weighted Average Maturity of Agreements Resale Agreement Counterparty [Axis] Resale Agreement Counterparty [Line Items] Resale Agreement Counterparty [Table] Resale Agreements, Additional Collateral Requirements for Securities or Assets to be Resold Resale Agreements, Business Purposes Resale Agreements, Characterization Resale Agreements, Collateral Rights in Event of Default Related to Securities to be Resold Resale Agreements, Interest Income Amount Resale Agreements, Maturities Resale Agreements, Policy for Monitoring of Market Value of Underlying Assets Resale Agreements, Policy for Reporting Transactions with Same Counterparty Resale Agreements, Securities Possession Policy Resale Agreements, Valuation Policy Research and Development Assets Capitalized by Transaction [Axis] Research and Development Asset, Transaction [Domain] Research and Development Asset Acquired Other than Through Business Combination [Line Items] Research and Development Asset Acquired Other than Through Business Combination [Table] Research, Development, and Computer Software, Policy Research, Development and Computer Software, Activity Description Research and Development Arrangement with Federal Government [Abstract] Research and Development Arrangement with Federal Government, Costs Incurred, Net Research and Development Arrangement with Federal Government, Customer Funding to Offset Costs Incurred Research and Development Arrangement with Federal Government, Description and Terms Research and Development Arrangement, Contract to Perform for Others [Abstract] Research and Development Arrangement, Contract to Perform for Others, Compensation Earned Research and Development Arrangement, Contract to Perform for Others, Costs Incurred, Gross Research and Development Arrangement, Contract to Perform for Others, Description and Terms Research, Development, and Computer Software Expense, Policy Research, Development, and Computer Software Disclosure [Text Block] Research and Development Arrangement [Member] Research [Member] Resell Agreements, Period End Amounts Excluding Effects of Agreements Reported Net by Counterparty Increase (Decrease) in Reserve for Commissions, Expense and Taxes Accrued Liabilities for Commissions, Expense and Taxes Reserve for Cash Discount [Member] Reserve for Customer Deductions [Member] Reserve for Earn-out Receivable [Member] Reserve for Impairment of Intangible Assets [Member] Liability for Unpaid Claims and Claims Adjustment Expense [Abstract] Liability for Unpaid Claims and Claims Adjustment Expense, Net, Ending Balance Liability for Unpaid Claims and Claims Adjustment Expense, Net, Beginning Balance Liability for Unpaid Claims and Claims Adjustment Expense, Net Liability for Unpaid Claims and Claims Adjustment Expense, Net, Total Liability for Unpaid Claims and Claims Adjustment Expense, Opening Balance Adjustments Liability for Unpaid Claims and Claims Adjustment Expense, Opening Balance Adjustments, Total Liability for Unpaid Claims and Claims Adjustment Expense, Reinsurance Recoverables, Addition Liability for Unpaid Claims and Claims Adjustment Expense, Reinsurance Recoverables, Deduction Roll Forward in Liability for Unpaid Claims and Claims Adjustment Expense [Abstract] Liability for Unpaid Claims and Claims Adjustment Expense Schedule, Discussion Liability for Unpaid Claims and Claims Adjustment Expense, Gross Liability for Unpaid Claims and Claims Adjustment Expense, Gross, Beginning Balance Liability for Unpaid Claims and Claims Adjustment Expense, Gross, Ending Balance Proved Reserve Quantities of Oil and Gas Applicable to Long-term Supply Agreements with Governments or Authorities Reserves Related to Royalty Interests Not Available Residential Mortgage [Member] Restatement of Prior Year Income, Gross Other Restricted Assets [Abstract] Other Restricted Assets Other Restricted Assets, Total Available-for-sale Securities, Restricted Schedule of Restricted Cash and Cash Equivalents [Text Block] Restricted Cash and Cash Equivalent Item, Description Restricted Cash and Cash Equivalent Item, Purpose Restricted Cash and Cash Equivalent Item, Agreement Restricted Cash and Cash Equivalents, Cash and Cash Equivalents [Axis] Restricted Cash and Cash Equivalents Items [Line Items] Schedule of Restricted Cash and Cash Equivalents [Table] Restricted Cash and Cash Equivalents, at Carrying Value Restricted Cash and Investments, Current [Abstract] Restricted Cash and Investments Restricted Cash and Investments, Total Restricted Cash and Investments, Current Restricted Cash and Investments, Current, Total Use of Restricted Cash for Acquisition of Oil and Gas Property Restricted Cash and Cash Equivalents, Noncurrent Restricted Stock, Ending Balance Restricted Stock, Beginning Balance Restricted Stock Held-to-maturity Securities, Restricted Restricted Investments Restricted Investments, Current Available-for-sale Securities, Restrictions, Additional Information Restrictions on Dividends, Loans and Advances Held-to-maturity Securities, Restrictions, Additional Information Restrictions on Loans and Other Fund Transfers Restrictions on Parent Company's Ability to Pay Dividends Restructuring Charges [Abstract] Restructuring Charges [Member] Restructuring Charges Restructuring Charges, Total Restructuring Reserve [Abstract] Restructuring Reserve, Adjustment Description Restructuring Reserve, Accrual Adjustment Restructuring Reserve, Accrual Adjustment, Total Restructuring Reserve, Period Increase (Decrease) Restructuring Reserve, Period Increase (Decrease), Total Restructuring Reserve, Ending Balance Restructuring Reserve, Beginning Balance Restructuring Reserve Restructuring Reserve, Total Restructuring and Related Activities, Completion Date Restructuring and Related Cost, Cost Incurred to Date Restructuring and Related Costs, Cost Incurred to Date, Total Restructuring and Related Cost, Expected Cost Restructuring and Related Costs, Expected Cost, Total Restructuring and Related Cost, Caption that Includes Restructuring Charges Restructuring and Related Activities, Initiation Date Restructuring and Related Activities, Liability Not Recognized Restructuring and Related Cost, Incurred Cost Restructuring and Related Costs, Incurred Cost, Total Restructuring and Related Activities, Description Restructuring and Related Activities, Reportable Segment Restructuring Reserve, Settled with Cash Restructuring Reserve, Settled with Cash, Total Restructuring Reserve, Settled without Cash Restructuring Reserve, Settled without Cash, Total Restructuring Reserve, Translation Adjustment Restructuring Reserve, Translation Adjustment, Total Restructuring and Related Activities Disclosure [Text Block] Restructuring, Settlement and Impairment Provisions [Abstract] Restructuring, Settlement and Impairment Provisions Restructuring, Settlement and Impairment Provisions, Total Restructuring Reserve, Current Restructuring Reserve, Noncurrent Results of Operations, Accretion of Asset Retirement Obligations Results of Operations, Depreciation, Depletion and Amortization, and Valuation Provisions Results of Operations, Dry Hole Costs Results of Operations, Expense, Other Results of Operations, Exploration Expense Results of Operations, General and Administrative Related to Oil and Gas Producing Activities Results of Operations, Impairment of Oil and Gas Properties Results of Operations, Income before Income Taxes Results of Operations, Income before Income Taxes, Total Results of Operations, Income Tax Expense Results of Operations, Oil and Gas Producing Activities Net Income (Excluding Corporate Overhead and Interest Costs) Results of Operations, Oil and Gas Producing Activities Net Income (Excluding Corporate Overhead and Interest Costs), Total Results of Operations, Production or Lifting Costs Results of Operations, Revenue from Oil and Gas Producing Activities Results of Operations, Revenue from Oil and Gas Producing Activities, Total Results of Operations, Revenue, Other Results of Operations, Sales Revenue to Unaffiliated Enterprises Results of Operations, Transportation Costs Results of Operations, Revenue from Oil and Gas Producing Activities [Abstract] Results of Operations for Oil and Gas Producing Activities, by Geographic Area [Axis] Results of Operations for Oil and Gas Producing Activities, by Geographic Area [Line Items] Results of Operations for Oil and Gas Producing Activities, by Geographic Area [Table] Deposits, Retail Retail Land Sales, Delinquent Accounts Receivable Retail Land Sales, Estimated Cost of Major Improvements, Fifth Year Retail Land Sales, Estimated Cost of Major Improvements, First Year Retail Land Sales, Estimated Cost of Major Improvements, Fourth Year Retail Land Sales, Estimated Cost of Major Improvements, Second Year Retail Land Sales, Estimated Cost of Major Improvements, Third Year Retail Land Sales, Maturity of Accounts Receivable, Year Five Retail Land Sales, Maturity of Accounts Receivable, Year Four Retail Land Sales, Maturity of Accounts Receivable, Year One Retail Land Sales, Maturity of Accounts Receivable, Year Three Retail Land Sales, Maturity of Accounts Receivable, Year Two Retail Land Sales Receivables, Method for Determining Delinquencies Retail Land Sales Receivables, Range of Stated Interest Rates Retail Land Sales, Liability for Improvements Retail Land Sales, Estimated Cost of Major Improvements Retail Land Sales, Estimated Cost of Major Improvements, Total Retail Land Sales [Abstract] Retail Land Sales, Description [Text Block] Retail Related Inventory [Abstract] Retail Related Inventory Retail Related Inventory, Total Retail Site [Member] Retainage Deposit Retained Earnings [Abstract] Retained Earnings, after Adoption of New Accounting Principle Retained Earnings, Appropriated Retained Earnings, before Application of New Accounting Principle Retained Earnings, Cash Dividend, Common Stock Retained Earnings, Cash Dividend, Preferred Stock Retained Earnings, Change in Accounting Principle Retained Earnings, Change in Reporting Entity Retained Earnings, Correction of Error Retained Earnings, Deficit Eliminated Retained Earnings, Equity Method Retained Earnings, Period Increase (Decrease) Retained Earnings, Period Increase (Decrease), Total Retained Earnings, Initial Adoption of New Accounting Principle Retained Earnings, Unappropriated Retained Earnings, Restrictions Retained Earnings, Stock Dividend, Common Stock Retained Earnings, Stock Dividend, Preferred Stock Retained Earnings, Stock Issued, Compensation Retained Earnings, Stock Issued, Compensation, Total Retained Earnings, Stock Dividend, Convertible Securities Retained Earnings, Stock Issued, Employee Stock Purchase Plan Retained Earnings, Stock Issued, Restricted Stock Awards, Net of Forfeitures Retained Earnings, Stock Issued, Share-based Compensation Retained Earnings, Stock Issued, Stock Options Exercised Retained Earnings, Stock Repurchased and Retired Retained Earnings, Treasury Stock Reissued as Common Stock Retained Earnings, Ending Balance Retained Earnings, Beginning Balance Retained Earnings Retained Earnings, Total Retirement of Tangible Assets, Other Descriptors Returned Securities Pledged as Collateral Revaluation of Assets [Member] Revaluation of Liabilities [Member] Revenue from Administrative Services [Abstract] Revenue from Administrative Services Affiliated Revenue from Administrative Services Other Revenue from Administrative Services Revenue from Administrative Services, Total Admissions Revenue Clearing Fees Revenue Competitive Energy Revenue Concessions Revenue Construction Revenue [Abstract] Construction Revenue Construction Revenue, Total Contracts Revenue Management Fees Revenue Electric Domestic Regulated Revenue Electric Worldwide Unregulated Revenue Electrical Distribution Revenue Electrical Generation Revenue Electrical Transmission and Distribution Revenue [Abstract] Electrical Transmission and Distribution Revenue Electrical Transmission and Distribution Revenue, Total Electrical Transmission Revenue Revenue from Enrollment and Registration Fees Escalation Revenue Facility Membership and Operations Revenue Food and Beverage Revenue Franchise Revenue Revenue from Sale and Rental of Furniture Gain (Loss) on Sale of Insurance Block Revenue on Sale of Real Estate Held-for-sale General Contractor Revenue Revenue from Grants Home Building Revenue Revenue from Lease and Owned Hotels [Abstract] Revenue from Leased Hotels Revenue from Owned Hotels Revenue from Lease and Owned Hotels Revenue from Lease and Owned Hotels, Total Insurance Agency Management Fee Insurance Investment Income Revenue from Lease or Rental of Property or Equipment Licenses Revenue Maintenance Revenue Membership Dues Revenue Occupancy Revenue Other Construction Revenue Land Sales Parking Revenue Revenue from Performance Fees Policy Charges, Insurance Premiums Earned, Net Premiums Earned, Net, Total Revenue Recognition Accounting Policy, Gross and Net Revenue Disclosure Revenue Recognition, Advertising Barter Transactions Revenue Recognition, Allowances Revenue Recognition, Completed-Contract Method Revenue Recognition, Cost of Sales, Vendor Allowances Revenue Recognition, Customer Acquisitions Revenue Recognition, Discounts Revenue Recognition, Dividends Revenue Recognition, General Principles Revenue Recognition, Gift Cards, Breakage Revenue Recognition, Gift Cards Revenue Recognition, Incentive and Award Fees Revenue Recognition, Incentives Revenue Recognition, Interest Revenue Recognition Leases, Capital Revenue Recognition Leases, Operating Revenue Recognition Leases Revenue Recognition, Long-term Construction Contracts Revenue Recognition, Loyalty Programs Revenue Recognition, Multiple Element Arrangements, Other Revenue Recognition, Multiple Element Arrangements, Software Revenue Recognition, Multiple Element Arrangements Revenue Recognition, Other Revenue Revenue Recognition, Percentage-of-Completion Method Revenue Recognition, Policy Revenue Recognition, Sales of Goods Revenue Recognition, Goods, Description [Domain] Revenue Recognition, Goods, Policy Revenue Recognition, Rebates Revenue Recognition, Revenue Reductions Revenue Recognition, Sales Returns, Changes in Estimated Returns Revenue Recognition, Sales Returns, Reserve for Sales Returns Revenue Recognition, Sales Returns Revenue Recognition, Sales of Services Revenue Recognition, Services, Commissions Revenue Recognition, Services, Description [Domain] Revenue Recognition, Services, Franchise Fees Revenue Recognition, Services, Licensing Fees Revenue Recognition, Services, Management Fees Revenue Recognition, Services, Other Fees Revenue Recognition, Services, Policy Revenue Recognition, Services, Refundable Fees for Services Revenue Recognition, Services, Royalty Fees Revenue Recognition, Software Revenue Recognition, Deferred Revenue Revenue from Related Parties Royalty Revenue [Abstract] Royalty Revenue from Coal Royalty Revenue Royalty Revenue, Total Signage Revenue Tenant Reimbursements Time Share Revenue Fees and Commissions, Transfer Agent Brokered Natural Gas Margin Revenue Exploration and Production Revenue Marine Services Revenue Natural Gas Production Revenue Refining and Marketing Revenue Reverse Repurchase Agreements Segregated under Commodity Exchange Act Regulation Reverse Repurchase Agreements Segregated under Other Regulations Reverse Repurchase Agreements Segregated under Securities Exchange Commission Regulation Revisions of Previous Quantity Estimates Revolving Loan Facility to Finance Leveraged Buyout Assets Held by Insurance Regulators Statutory Accounting Practices, Risk Based Capital Requirements Compliance Assertion Risk Based Ratios [Abstract] Risks Inherent in Servicing Assets and Servicing Liabilities, Description of Instruments Used to Manage Risks Risks Inherent in Servicing Assets and Servicing Liabilities, Type [Domain] Risks Inherent in Servicing Assets and Servicing Liabilities, Fair Value of Instruments Used to Manage Risks, Ending Balance Risks Inherent in Servicing Assets and Servicing Liabilities, Fair Value of Instruments Used to Manage Risks, Beginning Balance Risks Inherent in Servicing Assets and Servicing Liabilities, Fair Value of Instruments Used to Manage Risks Managing Risks Inherent in Servicing Assets and Servicing Liabilities by Type of Risk [Axis] Risks Inherent in Servicing Assets and Servicing Liabilities [Line Items] Managing of Risks Inherent in Servicing Assets and Servicing Liabilities [Table] Risks and Uncertainties in Entity's Business Payments for Royalties Proceeds from Royalties Received Royalty Agreements [Member] Royalty Arrangement [Member] Royalty Expense Royalty Income, Nonoperating Royalty Payments Expense [Member] Salaries and Wages Accrued Salaries Salary Continuation Proceeds from Sale of Interest in Corporate Unit Proceeds from Sale of Interest in Partnership Unit Proceeds from Sale, Maturity and Collections of Investments [Abstract] Proceeds from Sale, Maturity and Collections of Investments Proceeds from Sale, Maturity and Collections of Investments, Total Sale Leaseback Transaction, Accumulated Depreciation Sale Leaseback Transaction, Amount Due under Financing Arrangement Sale Leaseback Transaction, Annual Rental Payments Sale Leaseback Transaction, Circumstances Requiring Continuing Involvement Sale Leaseback Transaction, Cumulative Gain Recognized Sale Leaseback Transaction, Current Period Gain Recognized Sale Leaseback Transaction, Date Sale Leaseback Transaction, Deferred Gain, Gross Sale Leaseback Transaction, Deferred Gain, Net [Abstract] Sale Leaseback Transaction, Deferred Gain, Net Sale Leaseback Transaction, Deferred Gain, Net, Total Sale Leaseback Transaction, Description of Accounting for Leaseback Sale Leaseback Transaction, Description of Asset(s) Sale Leaseback Transaction, Description [Domain] Sale Leaseback Transaction, Gross Proceeds Sale Leaseback Transaction, Historical Cost Sale Leaseback Transaction, Imputed Interest Rate Sale Leaseback Transaction, Lease Terms Sale Leaseback Transaction, Monthly Rental Payments Sale Leaseback Transaction, Net Book Value [Abstract] Sale Leaseback Transaction, Net Book Value Sale Leaseback Transaction, Net Book Value, Total Sale Leaseback Transaction, Net Proceeds Sale Leaseback Transaction, Other Information Sale Leaseback Transaction, Other Payments Required Sale Leaseback Transaction, Related Party Transaction Sale Leaseback Transaction, Rent Expense Sale Leaseback Transaction, Description [Axis] Sale Leaseback Transaction Disclosure [Text Block] Sale Leaseback Transaction [Line Items] Sale Leaseback Transaction [Table] Sale Leaseback Transactions, Policy Sale [Member] Sale of Stock, Description of Transaction [Domain] Sale of Stock, Nature of Consideration Received Per Transaction Sale of Stock, Number of Shares Issued in Transaction Sale of Stock, Percentage of Ownership after Transaction Sale of Stock, Percentage of Ownership before Transaction Sale of Stock, Price Per Share Sale of Stock, Consideration Received on Transaction Sale of Stock, Consideration Received Per Transaction Sale of Stock, Transaction Date Sale of Stock by Subsidiary or Equity Investee Disclosure [Abstract] Schedule of Sale of Stock by Subsidiary or Equity Method Investee Disclosure [Text Block] Sales Allowances, Goods Sales Commissions and Fees [Member] Sales Discounts, Goods Sales Discounts, Services Proceeds from Sale of Federal Reserve Stock Sales Inducements to Contract Holders, Policy Sales of Oil and Gas Prospects Sales Returns and Allowances, Goods [Abstract] Sales Allowances, Services Sales Returns and Allowances, Goods Sales Returns and Allowances, Goods, Total Sales Returns and Allowances [Member] Sales Returns, Goods Sales Revenue from Energy Commodities and Services [Abstract] Sales Revenue from Energy Commodities and Services Sales Revenue from Energy Commodities and Services, Total Sales Revenue, Energy Services Sales Revenue, Goods, Net [Member] Sales Revenue, Goods, Gross Sales Revenue, Services, Gross Sales Revenue, Net [Abstract] Sales Revenue, Goods, Net [Abstract] Sales Revenue, Goods, Net Sales Revenue, Goods, Net, Total Other Sales Revenue, Net Sales Revenue, Services, Net [Abstract] Sales Revenue, Services, Net Sales Revenue, Services, Net, Total Sales Revenue, Net Sales Revenue, Net, Total Sales Revenue, Services, Net [Member] Chemicals Revenue Coal Products and Services Revenue Construction Materials Revenue Gold Products and Services Revenue Binder Sales Revenue Fractionation Revenue Natural Gas Midstream Revenue [Abstract] Natural Gas Midstream Revenue Natural Gas Midstream Revenue, Total Natural Gas Storage Revenue Oil and Condensate Revenue Oil and Gas Sales Revenue Other Alternative Energy Sales Revenue Synthetic Fuel Sales Revenue Revenue Other Manufactured Products Revenue Mineral Sales [Abstract] Revenue Mineral Sales Revenue Mineral Sales, Total Other Utility Revenue Propane Revenue Revenue from Purchased Oil and Gas Recycling Revenue Secondary Processing Revenue Revenue, Coal Services Revenue, Oil and Gas Services Revenue Steam Products and Services Timber Revenue Revenue, Environmental Remediation Services Sales and Excise Tax Payable Sales and Transfers of Oil and Gas Produced, Net of Production Costs Salvage and Subrogation Recoveries [Abstract] Salvage and Subrogation Recoveries, Description Salvage and Subrogation Recoveries, Value Salvage Value [Member] Accounts Receivable, Additional Narrative Disclosure Schedule of Acquired Finite-Lived Intangible Assets, by Major Class [Text Block] Schedule of Assets or Liabilities from Transfers of Financial Assets Having No Reasonable Estimate of Fair Value [Text Block] Schedule of Assumptions for Fair Value as of Balance Sheet Date of Interests Continued to be Held by Transferor, Servicing Assets, or Servicing Liabilities [Text Block] Schedule of Assumptions for Fair Value on Securitization Date of Interests Continued to be Held by Transferor, Servicing Assets, or Servicing Liabilities [Text Block] Available-for-sale Securities, Debt Maturities, Basis of Allocation Capitalized Costs Relating to Oil and Gas Producing Activities Disclosure [Text Block] Cash Flow, Noncash Investing and Financing Activities Disclosure [Text Block] Schedule of Ceded Credit Risk by Reinsurer [Text Block] Schedule of Closed Block Assets and Liabilities Closed Block Accounting Policy Schedule of Closed Block Summarized Financial Data Recorded Unconditional Purchase Obligations [Text Block] Cost Incurred in Oil and Gas Property Acquisition, Exploration, and Development Activities Disclosure [Text Block] Schedule of Debt Extinguished [Abstract] Schedule of Debt Extinguished [Text Block] Schedule of Deposit Liabilities [Abstract] Schedule of Derivative Instruments [Abstract] Derivative Assets (Liabilities), at Fair Value, Net, by Balance Sheet Classification [Abstract] Schedule of Derivative Instruments Not Designated as Hedging Instruments Activity [Abstract] Schedule of Derivative Instruments Not Designated as Hedging Instruments Activity [Text Block] Schedule of Derivative Instruments [Text Block] Schedule of Development Wells Drilled [Text Block] Schedule of Defined Benefit Plans Disclosures [Text Block] Schedule of Environmental Loss Contingencies by Site [Text Block] Equity Method Investments [Text Block] Schedule of Exploratory Wells Drilled [Text Block] Schedule of Extraordinary Items [Text Block] Life Settlement Contracts, Fair Value Method, Carrying Amount Life Settlement Contracts, Fair Value Method, Face Value Life Settlement Contracts, Fair Value Method, Number of Contracts Schedule of Life Settlement Contracts, Fair Value Method [Table] Schedule of Fair Value of Separate Accounts by Major Category of Investment, Category [Domain] Schedule of Fair Value of Separate Accounts by Major Category of Investment, Fair Value Schedule of Fair Value of Separate Accounts by Major Category of Investment [Axis] Schedule of Fair Value of Separate Accounts by Major Category of Investment [Line Items] Schedule of Fair Value of Separate Accounts by Major Category of Investment [Table] Schedule of Finite-Lived Intangible Assets, by Major Class [Text Block] Schedule of Fresh-Start Adjustments [Text Block] Schedule of Gas and Oil Acreage [Text Block] Component of Goodwill [Domain] Component of Goodwill Not Allocated to Segments, Reason Guarantee Obligations [Text Block] Schedule of Impaired Intangible Assets [Text Block] Inventory Disclosure [Text Block] Schedule of Jointly Owned Utility Plants [Text Block] Schedule of Liability for Future Policy Benefits, by Product Segment [Text Block] Loss Contingency Disclosures Schedule of Minimum Guarantee Liabilities [Abstract] Schedule of Minimum Guaranteed Benefit Liabilities [Text Block] Mortgage Loans on Real Estate, Carrying Amount of Mortgages Mortgage Loans on Real Estate, Face Amount of Mortgages Mortgage Loans on Real Estate, Final Maturity Date Mortgage Loans on Real Estate, Interest Rate Mortgage Loans on Real Estate, Periodic Payment Terms Mortgage Loans on Real Estate, Principal Amount of Delinquent Loans Mortgage Loans on Real Estate, Prior Liens Mortgage Loans on Real Estate, Description, Loan Category [Axis] Mortgage Loans on Real Estate [Line Items] Mortgage Loans on Real Estate Schedule [Table] Net Productive and Dry Wells Drilled Disclosure [Text Block] Nonmonetary Transactions Disclosure [Text Block] Schedule of Noncash or Part Noncash Acquisitions [Text Block] Schedule of Assumptions for Long-Duration Contracts by Product and Guarantee [Text Block] Schedule of Auction Market Preferred Securities by Stock Series [Text Block] Schedule of Borrower Unused Portion of Letters of Credit Line [Text Block] Schedule of Business Acquisitions by Acquisition [Text Block] Schedule of Capital Units [Text Block] Schedule of Causes of Increase (Decrease) in Liability for Unpaid Claims and Claims Adjustment Expense [Text Block] Schedule of Common Stock by Class [Text Block] Contract Receivable Retainage, Description Schedule of Conversions of Stock [Text Block] Schedule of Convertible Preferred Stock by Class [Text Block] Schedule of Debt Conversions [Text Block] Schedule of Debt Instruments [Text Block] Schedule of Debtor Troubled Debt Restructuring, Current Period [Text Block] Schedule of Debtor Troubled Debt Restructuring, Subsequent Periods [Text Block] Schedule of Deferred Compensation Arrangement with Individual [Text Block] Deferred Revenue, by Arrangement, Disclosure [Text Block] Schedule of Discontinued Operations, Income Statement and Additional Disclosures [Text Block] Schedule of Noncash or Part Noncash Divestures [Text Block] Schedule of Dividend Payment Restrictions [Text Block] Schedule of Dividends Payable [Text Block] Schedule of Due to (from) Broker-Dealers and Clearing Organizations [Text Block] Schedule of Embedded Derivatives [Text Block] Schedule of Employee Service Share-based Compensation Allocation of Recognized Period Costs [Text Block] Disclosure of Employee Stock Ownership Plans (ESOP), by Plan [Text Block] Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area [Text Block] Schedule of Environmental Exit Costs by Cost [Text Block] Schedule of Error Corrections and Prior Period Adjustments [Text Block] Schedule of Life Settlement Contracts, Fair Value Method [Text Block] Schedule of Forward Contracts Indexed to Issuer's Equity [Text Block] Schedule of Gain Contingencies by Contingency [Text Block] Schedule of Entity-Wide Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country [Text Block] Schedule of Goodwill Not Allocated to Segments, by Component [Text Block] Schedule of Goodwill, by Segment [Text Block] Schedule of Incentive Distributions Made to Managing Members or General Partners by Distribution [Text Block] Schedule of Line of Credit Facilities [Text Block] Schedule of Loss Contingencies by Contingency [Text Block] Schedule of Entity-Wide Information by Major Customers by Reporting Segments [Text Block] Schedule of Malpractice Insurance [Text Block] Mortgage Loans on Real Estate, by Loan Disclosure [Text Block] Schedule of Net Amount of Risk by Product and Guarantee [Text Block] Schedule of Options Indexed to Issuer's Equity [Text Block] Schedule of Other Investments Not Readily Marketable [Text Block] Schedule of Other Nonoperating Expense, by Component [Text Block] Schedule of Other Nonoperating Income, by Component [Text Block] Schedule of Other Significant Noncash Transactions [Text Block] Schedule of Participating Mortgage Loans [Text Block] Schedule of Preferred Stock by Class [Text Block] Schedule of Public Utility Property, Plant, and Equipment [Text Block] Schedule of Redeemable Convertible Preferred Stock [Text Block] Schedule of Redeemable Preferred Stock [Text Block] Schedule of Registration Payments, by Arrangement [Text Block] Liability for Unpaid Claims Adjustment Expense by Expense Type [Text Block] Schedule of Revenue Recognition Policies, Services [Text Block] Schedule of Sale Leaseback Transactions [Text Block] Schedule of Securities Owned and Pledged as Collateral [Text Block] Schedule of Securities Owned Not Readily Marketable [Text Block] Schedule of Fair Value of Separate Accounts by Major Category of Investment [Text Block] Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Text Block] Schedule of Share-based Goods and Nonemployee Services Transaction by Supplier [Text Block] Schedule of Short-term Debt [Text Block] Schedule of Stockholders' Equity Note, Redeemable Preferred Stock, Issue [Text Block] Schedule of Subordinated Borrowing [Text Block] Schedule of Unusual Risks and Uncertainties [Text Block] Oil and Gas Delivery Commitments and Contracts Disclosure [Text Block] Oil and Gas Net Production, Average Sales Price and Average Production Costs Disclosure [Text Block] Schedule or Description of Weighted Average Discount Rate [Text Block] Schedule of Other Ownership Interests [Text Block] Schedule of Preferred Units [Text Block] Productive Wells and Acreage Disclosure [Text Block] Schedule of Productive Wells [Text Block] Property, Plant and Equipment, by Type [Text Block] Schedule of Proved Developed and Undeveloped Oil and Gas Reserve Quantities [Text Block] Schedule of Quantitative Information about Securitized Assets and any Other Financial Assets Managed Together [Text Block] Schedule of Related Party Transactions [Text Block] Schedule of Repurchase Agreement Counterparties with Whom Repurchase Agreements Exceed 10 Percent of Stockholders' Equity [Text Block] Schedule of Repurchase Agreements Schedule of Resale Agreement Counterparties with Whom Resale Agreements Exceed 10 Percent of Stockholders' Equity [Text Block] Schedule of Resale Agreements Schedule of Research and Development Assets Acquired Other than Through Business Combination and Written-off [Text Block] Schedule of Liability for Unpaid Claims and Claims Adjustment Expense Results of Operations for Oil and Gas Producing Activities Disclosure [Text Block] Management of Risks Inherent in Servicing Assets and Servicing Liabilities [Text Block] Schedule of Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets, or Servicing Liabilities [Text Block] Schedule of Servicing Assets at Amortized Value [Text Block] Schedule of Servicing Assets at Fair Value [Text Block] Schedule of Servicing Liabilities at Amortized Value [Text Block] Schedule of Servicing Liabilities at Fair Value [Text Block] Property, Plant and Equipment, Schedule of Significant Acquisitions and Disposals [Text Block] Significant Acquisitions and Disposals, Acquisition Costs or Sale Proceeds Significant Acquisitions and Disposals, Date of Transaction for Acquisition or Disposal Significant Acquisitions and Disposals, Description Significant Acquisitions and Disposals, Name [Domain] Significant Acquisitions and Disposals, Terms Significant Acquisitions and Disposals, Type Significant Acquisitions and Disposals, Restriction on Amount of Proceeds from Donated Property, Plant, and Equipment Standardized Measure of Discounted Future Cash Flows Relating to Proved Reserves Disclosure [Text Block] Statutory Accounting Practices, Prescribed Practice, Amount Statutory Accounting Practices, Description of Prescribed Practice Schedule of Subsequent Events [Text Block] Schedule of Supplemental Cash Flow Information Property, Casualty Insurance Underwriters, Affiliation with Registrant [Domain] Supplemental Information for Property, Casualty Insurance Underwriters, Amortization of Deferred Policy Acquisition Costs Supplemental Information for Property, Casualty Insurance Underwriters, Deferred Policy Acquisition Costs Supplemental Information for Property, Casualty Insurance Underwriters, Discount Deducted from Reserves Supplemental Information for Property, Casualty Insurance Underwriters, Earned Premiums Supplemental Information for Property, Casualty Insurance Underwriters, Net Investment Income Supplemental Information for Property, 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Practices, Statutory to GAAP, Description of Reconciling Item Statutory Accounting Practices [Line Items] Statutory Accounting Practices [Table] Statutory Capital and Surplus Applying National Association of Insurance Commissioners (NAIC) Practices Steam Plant [Member] Allocation of Stock Compensation [Abstract] Stock Compensation, Option and Incentive Plans, Director Policy Stock Compensation, Option and Incentive Plans Policy Stock Compensation Policy [Abstract] Allocation of Stock Compensation Allocation of Stock Compensation, Total Payments of Stock Issuance Costs Stock Issued Stock Distribution [Member] Stock Option [Member] Stockholders' Equity Note, Redeemable Preferred Stock, Issue, Policy Stockholders' Equity Note, Redeemable Preferred Stock, Issue, Increase (Decrease) Stockholders' Equity [Abstract] Stockholders' Equity, Change in Reporting Entity Stockholders' Equity Not Allowable for Net Capital Stockholders' Equity Note [Abstract] Class of Warrant or Right, Outstanding 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Stockholders' Equity, Reverse Stock Split Stockholders' Equity, Total [Member] Stockholders' Equity, Ending Balance Stockholders' Equity, Beginning Balance Stockholders' Equity Stockholders' Equity, Total Storm Costs [Member] Stranded Costs [Member] Structured Settlement Annuities, Interest Rate, High End Structured Settlement Annuities, Interest Rate, Low End Structured Settlement Annuities Interest Rates Subordinated Borrowings [Abstract] Subordinated Borrowings Allowable in Computation of Net Capital Subordinated Borrowings Disclosure Subordinated Borrowing, Amount Subordinated Borrowing, Amount, Total Subordinated Borrowing, Description [Domain] Subordinated Borrowing, Due Date Subordinated Borrowing, Interest Rate Subordinated Borrowing [Axis] Subordinated Borrowing [Line Items] Subordinated Borrowing [Table] Subordinated Borrowing Terms and Conditions Subordinated Debt, Current Subordinated Long-term Debt Subordinated Debt [Member] Subordinated Debt Subordinated Notes to Finance 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Interest, Subsidiary with Minority Interest [Axis] Subsidiary with Minority Interest [Domain] Postconfirmation [Abstract] Postconfirmation, Total Summary of Cash Flow Hedge Activity [Abstract] Summary of Compliance with Net Capital Requirements for Brokers and Dealers [Abstract] Summary of Compliance with Net Capital Requirements for Brokers and Dealers Summary of Compliance with Regulatory Capital Requirements under Banking Regulations [Abstract] Summary of Deferred Tax Liability Not Recognized [Text Block] Summary of Derivative Instruments [Abstract] Summary of Derivative Instruments by Hedge Designation [Abstract] Summary of Derivative Instruments by Risk Exposure [Abstract] Summary of Derivative Instruments Impact on Results of Operations [Abstract] Summary of Derivative Instruments Not Designated as Hedging Instruments Activity [Abstract] Summary of Fair Value Hedge Activity [Abstract] Goodwill and Intangible Assets Disclosure [Text Block] Summary of Income Tax Contingencies [Text 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Targeted or Tracking Stock [Abstract] Targeted or Tracking Stock, Business Activity Targeted or Tracking Stock, Changes in Market Value on Security Holder Rights Targeted or Tracking Stock, Conflicts of Interest Targeted or Tracking Stock, Corporate Events Targeted or Tracking Stock, Cost Allocation Method Targeted or Tracking Stock, Description [Text Block] Targeted or Tracking Stock, Issuance Date Targeted or Tracking Stock, Policy Targeted or Tracking Stock, Pricing Targeted or Tracking Stock, Redemption Price Targeted or Tracking Stock, Related Party Transactions Targeted or Tracking Stock, Subsidiary Targeted or Tracking Stock, Terms of Conversion Adjustment for Long-term Intercompany Transactions, Tax Benefit (Expense) Translation Adjustment for Net Investment Hedge, Tax Benefit (Expense) Translation Adjustment Functional to Reporting Currency, Tax Benefit (Expense) Tax Credit Carryforward, Amount Tax Credit Carryforward, Deferred Tax Asset Tax Credit Carryforward, Description 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Loans Threat of Expropriation of Assets [Member] Tier One Leverage Capital [Abstract] Tier One Leverage Capital Required for Capital Adequacy to Average Assets Tier One Leverage Capital Required for Capital Adequacy Tier One Leverage Capital Required to be Well Capitalized to Average Assets Tier One Leverage Capital Required to be Well Capitalized Tier One Leverage Capital to Average Assets Tier One Leverage Capital Tier One Risk Based Capital [Abstract] Tier One Risk Based Capital Required for Capital Adequacy to Risk Weighted Assets Tier One Risk Based Capital Required for Capital Adequacy Tier One Risk Based Capital Required to be Well Capitalized to Risk Weighted Assets Tier One Risk Based Capital Required to be Well Capitalized Tier One Risk Based Capital to Risk Weighted Assets Tier One Risk Based Capital Timber Properties [Member] Time Deposits, $100,000 or More [Abstract] Time Deposit Liabilities, Description Time Deposit Maturities, after Year Five Time Deposit Maturities, Year Five Time Deposit Maturities, Year Four Time Deposit Maturities, Year One Time Deposit Maturities, Year Three Time Deposit Maturities, Year Two Time Deposits, $100,000 or More Time Deposits, $100,000 or More, Total Bank Time Deposits [Member] Time Deposits, Noncurrent Time Deposits, Noncurrent, Total Contractual Maturities, Time Deposits, $100,000 or More, after 12 Months Contractual Maturities, Time Deposits, $100,000 or More, Six Months Through 12 Months Contractual Maturities, Time Deposits, $100,000 or More, Three Months or Less Contractual Maturities, Time Deposits, $100,000 or More, Three Months Through Six Months Contractual Maturities, Time Deposits, $100,000 or More Contractual Maturities, Time Deposits, $100,000 or More, Total Time Deposits, Weighted Average Interest Rate, Maturities Greater than Five Years Time Deposits, Weighted Average Interest Rate, Maturities Greater than One Year Time Deposits, Weighted Average Interest Rate, Maturities Year Five Time Deposits, 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Molds [Member] Tornado [Member] Adjustments for Noncash Items Included in Income (Loss) from Continuing Operations [Abstract] Adjustments for Noncash Items Included in Income (Loss) from Continuing Operations Adjustments for Noncash Items Included in Income (Loss) from Continuing Operations, Total Real Estate Assets Held for Development and Sale Real Estate Assets Held for Development and Sale, Total Capital [Abstract] Capital Required for Capital Adequacy to Risk Weighted Assets Capital Required for Capital Adequacy Capital Required to be Well Capitalized to Risk Weighted Assets Capital Required to be Well Capitalized Capital to Risk Weighted Assets Capital Assets, Current [Abstract] Assets, Current Assets, Current, Total Real Estate Liabilities Associated with Assets Held for Development and Sale Real Estate Liabilities Associated with Assets Held for Development and Sale, Total Noninterest Expense [Abstract] Noninterest Expense Noninterest Expense, Total Revenues, Excluding Interest and Dividends [Abstract] Revenues, Excluding Interest and Dividends Revenues, Excluding Interest and Dividends, Total Research and Development Expense [Abstract] Accounts Receivable, Gross, Current Trade Names [Member] Trade Receivables Held-for-sale, Amount, Beginning Balance Trade Receivables Held-for-sale, Amount Trade Receivables Held-for-sale, Net Trade Receivables Held-for-sale, Net, Ending Balance Trade Receivables Held-for-sale, Net, Beginning Balance Trade Receivables Held-for-sale, Reconciliation to Cash Flow, Additions to Held-for-sale Trade Receivables Held-for-sale, Reconciliation to Cash Flow, Period Increase (Decrease) Trade Receivables Held-for-sale, Reconciliation to Cash Flow, Period Increase (Decrease), Total Trade Receivables Held-for-sale, Reconciliation to Cash Flow, Deductions from Held-for-sale Trade Secrets [Member] Trademarks [Member] Trading Account Investments [Member] Interest Expense, Trading Account Liabilities Trading Gains (Losses) Trading Liabilities Trading Liabilities, Total Trading Securities, Debt, Current Trading Securities, Debt, Current, Total Trading Securities, Equity, Current Trading Securities, Equity, Current, Total Trading Securities [Member] Trading Securities Sold, Not yet Purchased [Member] Trading Securities, Unrealized Holding Gain (Loss) Trading Securities, Unrealized Holding Gain (Loss), Total Trading Securities, Unrealized Holding Gain Trading Securities, Unrealized Holding Loss Trading Securities, Description Traditional Life, Interest Rate, High End Traditional Life, Interest Rate, Low End Traditional Life, Interest Rate Assumptions Available-for-sale Securities, Transfers to Trading, Gains (Losses), Net Available-for-sale Securities, Transfers to Trading, Gains (Losses), Net, Total Available-for-sale Securities, Transfers to Trading, Gross Gains Available-for-sale Securities, Transfers to Trading, Gross Losses Transfers and Servicing of Financial Assets [Abstract] Transfers and Servicing of Financial Assets, Policy Transfers and Servicing of Financial Assets, Repurchase and Resale Agreements, Policy Transfers and Servicing of Financial Assets, Servicing of Financial Assets, Policy Transfers and Servicing of Financial Assets, Transfers of Financial Assets, Financings, Policy Transfers and Servicing of Financial Assets, Transfers of Financial Assets, Sales, Policy Transfers and Servicing of Financial Assets, Transfers of Financial Assets, Policy Long-term Transition Bond Transition to Competition Liability, Noncurrent Translation Adjustment for Net Investment Hedge, Increase (Decrease), Gross of Tax Translation Adjustment for Net Investment Hedge, Increase (Decrease), Net of Tax Translation Adjustment for Net Investment Hedge, Net of Tax, Period Increase (Decrease) Translation Adjustment for Net Investment Hedge, Net of Tax, Period Increase (Decrease), Total Translation Adjustment for Net Investment Hedge, Net of Tax, Ending Balance Translation Adjustment for Net Investment Hedge, Net of 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Stock [Member] Treasury Stock, Shares, Acquired Treasury Stock, Shares, Period Increase (Decrease) Treasury Stock, Shares, Period Increase (Decrease), Total Treasury Stock, Shares, Retired Treasury Stock, Shares, Stock Issued, Acquisitions Treasury Stock, Shares, Stock Issued, Convertible Securities Treasury Stock, Shares, Stock Issued, Share-based Compensation Treasury Stock, Shares, Stock Issued, Stock Options Exercised Treasury Stock, Shares, Stock Issued, Treasury Stock Reissued as Common Stock Treasury Stock, Value, Acquired Treasury Stock, Value, Period Increase (Decrease), Ending Balance Treasury Stock, Value, Period Increase (Decrease), Beginning Balance Treasury Stock, Value, Period Increase (Decrease) Treasury Stock, Value, Period Increase (Decrease), Total Treasury Stock, Value, Retired, Par Value Method Treasury Stock, Value, Stock Issued, Acquisitions Treasury Stock, Value, Stock Issued, Convertible Securities Treasury Stock, Value, Stock Issued, Share-based Compensation Treasury Stock, Value, Stock Issued, Stock Options Exercised Treasury Stock, Value, Stock Issued, Treasury Stock Reissued as Common Stock Troubled Debt Restructuring, Debtor, Current Period, Description of Changes in Terms Troubled Debt Restructuring, Debtor, Current Period, Gain (Loss) on Restructuring, Net of Tax Troubled Debt Restructuring, Debtor, Current Period, Gain (Loss) on Restructuring, Net of Tax, Total Troubled Debt Restructuring, Debtor, Current Period, Gain (Loss) on Restructuring, Tax Effect Gains (Losses) on Restructuring of Debt Troubled Debt Restructuring, Debtor, Current Period [Abstract] Troubled Debt Restructuring, Debtor, Current Period [Axis] Troubled Debt Restructuring, Debtor, Current Period, Creditor [Domain] Troubled Debt Restructuring, Debtor, Current Period, Gain (Loss) on Restructuring, Per Share, Net Troubled Debt Restructuring, Debtor, Current Period [Line Items] Troubled Debt Restructuring, Debtor, Current Period [Table] Troubled Debt Restructuring, 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Derivatives Types of Items Hedged by Foreign Currency Derivatives Types of Items Hedged by Interest Rate Derivatives Types of Items Hedged by Price Risk Derivatives Types of Price Risk Derivatives Used US Government Corporations and Agencies Securities [Member] US Government Debt Securities [Member] US States and Political Subdivisions [Member] US Treasury and Government [Member] US Treasury Securities [Member] US Government Securities, at Carrying Value Financial Instruments Sold, Not yet Purchased, US Government and Agency Obligations Unamortized Discounts on Acceptances Executed Unamortized Discounts on Acceptances Resold Unamortized Loss Reacquired Debt, Noncurrent Unbilled Change Orders, Amount Expected to be Collected after One Year Uncollectible Receivables [Member] Unrecorded Unconditional Purchase Obligations Disclosure [Text Block] Equity Method Investment, Summarized Financial Information, Current Assets Equity Method Investment, Summarized Financial Information, Equity or 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Stock Equity Method Investment, Summarized Financial Information, Net Sales or Gross Revenue Equity Method Investment, Summarized Financial Information, Assets Equity Method Investment, Summarized Financial Information, Assets, Total Unconsolidated Property and Casualty Insurance Entity [Member] Underwriting Income (Loss) Undistributed Domestic Earnings [Member] Unionized Employees Concentration Risk [Member] United States Pension Plans, Defined Benefit [Member] United States Postretirement Benefit Plans, Defined Benefit [Member] Unit Distribution [Member] Units of Partnership Interest, Amount Units of Partnership Interest, Changes in Amount Units of Partnership Interest, Description Universal Life [Member] Unpaid Policy Claims and Claims Adjustment Expense, Policy Unpatented Technology [Member] Unrealized Gain (Loss or Write-down) [Member] Unrealized Gain (Loss) on Securities Unrecognized Tax Benefits, Decreases Resulting from Current Period Tax Positions Unrecognized Tax Benefits, 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Obligation, Balance on Fourth Anniversary Unrecorded Unconditional Purchase Obligation, Balance on Second Anniversary Unrecorded Unconditional Purchase Obligation, Balance on Third Anniversary Unrecorded Unconditional Purchase Obligation, Balance on First Anniversary Unrecorded Unconditional Purchase Obligation, Imputed Interest Unrecorded Unconditional Purchase Obligation, Purchases Unrecorded Unconditional Purchase Obligation, Nature of Variable Components Unrecovered Costs for Purchased Gas Amount Unrecovered Production Costs, Excess of Estimated Average Unit Cost Unrecovered Production Costs, Excess Unrecoverable under Existing Firm Orders Unregulated Operating Revenue Unregulated Operation [Member] Unremitted Earnings in Foreign Investment, Policy Unsecured Debt, Current Unsecured Debt [Member] Unsecured Debt Unsecured Long-term Debt Unsolicited Tender Offer Costs Borrower Unused Portion of Letter of Credit Line, Amount Borrower Unused Portion of Letter of Credit Line, Nature [Domain] Borrower Unused Portion of Letter of Credit Line [Axis] Borrower Unused Portion of Letter of Credit Line [Line Items] Borrower Unused Portion of Letter of Credit Line [Table] Unused lines of Credit [Member] Unusual or Infrequent Item [Axis] Unusual or Infrequent Item [Domain] Unusual or Infrequent Item [Line Items] Unusual or Infrequent Item [Table] Unusual or Infrequent Item, Net of Insurance Proceeds Unusual or Infrequent Item, Net of Insurance Proceeds, Total Unusual or Infrequent Item, Gross Unusual or Infrequent Item, Description of Contingencies Unusual or Infrequent Item, Insurance Proceeds Unusual or Infrequent Item, Nature of Event or Transaction Unusual or Infrequent Items Disclosure [Text Block] Unusual Risk or Uncertainty, Impact Unusual Risk or Uncertainty, Nature [Domain] Unusual Risks and Uncertainties [Abstract] Unusual Risk or Uncertainty [Axis] Unusual Risk or Uncertainty [Line Items] Unusual Risk or Uncertainty [Table] Up-front Payment Arrangement [Member] Upstream Equipment [Member] Use of Estimates, Quarterly Changes in Estimates Use of Estimates Leveraged Buyout, Uses of Cash in Leveraged Buyout Transaction [Abstract] Payments for Operating Activities Payments for Operating Activities, Total Utilities Operating Expense, Depreciation and Amortization Utilities Operating Expense, Gas and Petroleum Purchased Utilities Operating Expense, Impairments Utilities Operating Expense, Maintenance and Operations Utilities Operating Expense, Maintenance Utilities Operating Expense, Operations Utilities Operating Expense, Other Utilities Operating Expense, Products and Services Utilities Operating Expense, Purchased Power under Long-term Contracts Utilities Operating Expense, Purchased Power Utilities Operating Expense, Taxes Utilities Operating Expense Utilities Operating Expense, Total Public Utilities, Phase-in Plans [Abstract] Public Utilities, Property, Plant and Equipment, Amount of Acquisition Adjustments Related Accumulated Depreciation 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Value Held-to-maturity Securities, Gross Gains (Losses), Derivatives Held-to-maturity Securities, Classified [Abstract] Time Sharing Transactions, Allowance for Uncollectible Accounts [Roll Forward] Time Sharing Transactions, Allowance for Uncollectibles on Receivables Sold with Recourse [Roll Forward] Average Sales Price and Production Costs Per Unit of Production, Production Type [Axis] Production Type [Domain] Crude Oil and NGL, Per Barrel [Member] Natural Gas, Per Thousand Cubic Feet [Member] Preferred Units, Preferred Partners' Capital Accounts Preferred Units, Preferred Partners' Capital Accounts, Total Partners' Capital Account, Treasury Units, Reissued Partners' Capital Account, Treasury Units, Period Increase (Decrease) Partners' Capital Account, Treasury Units, Period Increase (Decrease), Total General Partners' Capital Account, Units Authorized General Partners' Capital Account, Units Issued General Partners' Capital Account, Value, Net of Offering Costs Disclosure of Certain Methane Gas Reserves Disclosure of Reserve Information for Cost-of-service Oil and Gas Producing Properties of Rate Regulated Companies NGL Reserves Not Clearly Attributable to Leasehold Interests Cost of Goods Sold, Depletion Advertising Cost, Policy, Expensed Advertising Cost Allocation of Stock Compensation, Other Cost and Expense Deferred Finance Cost, Amortization Expense Other Deferred Cost, Amortization Expense Contingently Issuable Shares [Member] Equity Forward Agreements [Member] Outstanding Stock Awards [Member] Restricted Stock [Member] Stock Compensation Plan [Member] Stock Options [Member] Warrants [Member] Environmental Cost, Expense Policy Other Expense, Capitalization to Deferred Acquisition Cost (DAC) Closed Block Operations, Net Results Closed Block Operations, Results before Income Taxes Advertising Revenue Cost Contract Revenue Cost Direct Operating Cost, Royalty Expense Other Cost of Operating Revenue Cost of Reimbursable Expense Leveraged Buyout, Cost of 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Cost and Expense Income Tax Effects Allocated Directly to Equity, Equity Transactions Income Tax Reconciliation, Nondeductible Expense, Share-based Compensation Cost Leveraged Buyout, Cost of Transaction, Description Noninterest Expense Offering Cost Noninterest Expense Offering Cost [Member] Other Cost and Expense Disclosure, Operating Other Cost and Expense Disclosure, Operating [Abstract] Component of Other Operating Cost and Expense, Description [Domain] Component of Other Operating Cost and Expense, General [Axis] Component of Operating Other Cost and Expense [Line Items] Component of Other Operating Cost and Expense [Table] Other Research and Development Expense (Excluding Acquired in Process Cost) Research and Development Expense (Excluding Acquired in Process Cost) Schedule of Other Operating Cost and Expense, by Component [Text Block] Contract Receivable Retainage, Due after One Year [Abstract] Contract Receivable Retainage, Due after One Year Contract Receivable Retainage, Due after One Year, Total Contract Receivable Retainage Contract Receivable Retainage, Total Contracts Receivable, Claims and Uncertain Amounts [Abstract] Contracts Receivable, Claims and Uncertain Amounts, Expected to be Collected within One Year Contracts Receivable, Claims and Uncertain Amounts, Expected to be Collected after One Year Contracts Receivable, Claims and Uncertain Amounts Contracts Receivable, Claims and Uncertain Amounts, Total Contracts Receivable, Claims and Uncertain Amounts, Nature and Status Induced Conversion of Convertible Debt Expense Held-to-maturity Securities, Debt Maturities, within One Year, Fair Value Held-to-maturity Securities, Debt Maturities, after One Through Five Years, Fair Value Held-to-maturity Securities, Debt Maturities, after Five Through Ten Years, Fair Value Held-to-maturity Securities, Debt Maturities, after Ten Years, Fair Value Held-to-maturity Securities, Debt Maturities, without Single Maturity Date, Fair Value Held-to-maturity Securities, Debt Maturities, Fair Value Held-to-maturity Securities, Debt Maturities, Fair Value, Total Short-term Debt [Abstract] Held-to-maturity Securities, Transfers [Abstract] Held-to-maturity Securities, Sales [Abstract] Held-to-maturity Securities, Transferred Security, at Carrying Value Held-to-maturity Securities, Transferred Security, Unrealized Gain (Loss) Held-to-maturity Securities, Transferred Security, Unrealized Gain (Loss), Total Held-to-maturity Securities, Transferred Security, Derivative Hedge, Gain (Loss) Held-to-maturity Securities, Transferred Security, Circumstances for Decision to Transfer Held-to-maturity Securities, Sold Security, at Carrying Value Held-to-maturity Securities, Sold Security, Derivative Hedge, Gain (Loss) Held-to-maturity Securities, Sold Security, Realized Gain (Loss) Held-to-maturity Securities, Sold Security, Cost Basis of Securities Sold Held-to-maturity Securities, Sold Security, Circumstances Leading to Sale Held-to-maturity Securities, Continuous Unrealized Loss Position, Less than Twelve Months, Fair Value Held-to-maturity Securities, Continuous Unrealized Loss Position, Twelve Months or Longer, Fair Value Held-to-maturity Securities, Continuous Unrealized Loss Position, Fair Value Held-to-maturity Securities, Continuous Unrealized Loss Position, Fair Value, Total Held-to-maturity Securities, Continuous Unrealized Loss Position, Aggregate Losses Held-to-maturity Securities, Continuous Unrealized Loss Position, Aggregate Losses, Total Held-to-maturity, Securities in Unrealized Loss Positions, Qualitative Disclosure, Nature Held-to-maturity, Securities in Unrealized Loss Positions, Qualitative Disclosure, Cause Held-to-maturity, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions Held-to-maturity, Securities in Unrealized Loss Positions, Qualitative Disclosure, Severity Held-to-maturity, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other Assets Assets, Total Other 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Notes Receivable, Noncurrent Notes Receivable, Gross Allowance for Notes Receivable Accounts Receivable, Gross Allowance for Doubtful Accounts Receivable Preferred Units, Description of Units Preferred Units, Value, Net of Offering Costs Partners' Capital, Limitation of Liability Accrual for Environmental Loss Contingencies, Gross [Abstract] Accrual for Environmental Loss Contingencies, Net [Abstract] Trading Securities [Text Block] Schedule of Trading Securities [Table] Trading Securities, Balance Sheet, Reported Amounts [Abstract] Trading Securities, Unclassified [Abstract] Trading Securities, Unclassified, Debt Trading Securities, Unclassified, Equity Trading Securities, Unclassified, Equity, Total Trading Securities, Unclassified Trading Securities, Unclassified, Total Trading Securities, Unrealized Holding Gain (Loss) [Abstract] Statutory Accounting Practices, Statutory to GAAP, Amount of Reconciling Item State Insurance Department, Statutory to NAIC, Amount of Reconciling Item Casino Receivables [Member] Hotel Receivables [Member] Leasing Receivables [Member] Insurance Settlements Receivable [Member] Contracts Receivable [Member] Patient Accounts Receivable [Member] Contract Receivable Retainage [Member] Unbilled Contracts Receivable [Member] Billed Contract Receivables [Member] Finance Receivables [Member] Trading Securities, Realized Gain (Loss) [Abstract] Trading Securities, Realized Gain Trading Securities, Realized Loss Trading Securities, Realized Gain (Loss) Trading Securities, Realized Gain (Loss), Total Finite-Lived Trademarks, Gross Insurance Receivable for Malpractice [Member] Mortgage Receivables [Member] Loan Receivables [Member] Storage and Transportation Receivables [Member] Oil and Gas Sales Receivables [Member] Contract Holder Receivables [Member] General Partners' Capital Account, Distribution Amount Limited Partners' Capital Account, Distribution Amount Long-term Accounts and Notes Receivable, Net, Noncurrent Long-term Accounts and Notes Receivable, Net, Noncurrent, Total Bad Debt Reserve for Tax Purposes of US Savings and Loan Associations or Other Qualified Thrift Lender [Member] Customer Refundable Fees, Revenue Recognized Deferred Revenue, Revenue Recognized Embedded Derivative, Line Item on Balance Sheet Natural Disasters and Other Casualty Events [Member] Premiums Written, Net, Consolidated [Abstract] Closed Block Operations, Benefits and Expense [Abstract] Accounts and Notes Receivable, Gross, Allowance, and Net [Abstract] Premiums Earned, Net, Other Insurance Premiums Earned, Net, Other Insurance, Total Marketable Securities [Text Block] Schedule of Marketable Securities, Income Statement, Reported Amounts [Table] Marketable Securities, Categories of Certain Investments in Debt and Equity Securities [Domain] Marketable Securities, Categories of Investments, Trading Securities [Member] Marketable Securities, Categories of Investments, Available-for-sale Securities [Member] Marketable Securities, Categories of Investments, Held-to-maturity Securities [Member] Held-to-maturity Securities, Transferred to Trading Securities, Unrealized Gain (Loss) Held-to-maturity Securities, Transferred to Available-for-sale Securities, Unrealized Gain (Loss) Marketable Securities, Unrealized Gain (Loss) [Abstract] Marketable Securities, Realized Gain (Loss) [Abstract] Marketable Securities, Unrealized Gain (Loss) Marketable Securities, Unrealized Gain (Loss), Total Marketable Securities, Realized Gain (Loss) Marketable Securities, Realized Gain (Loss), Total Available-for-sale Securities, Basis for Valuation, Other than Equity Securities Trading Securities, Basis for Valuation, Other than Equity Securities Trading Securities, Continuous Unrealized Loss Position, Fair Value [Abstract] Trading Securities, Continuous Unrealized Loss Position, Fair Value Trading Securities, Continuous Unrealized Loss Position, Fair Value, Total Trading Securities, Continuous Unrealized Loss Position, Aggregate Losses [Abstract] Trading Securities, Continuous Unrealized Loss Position, Aggregate Losses Trading Securities, Continuous Unrealized Loss Position, Aggregate Losses, Total Trading Securities, Continuous Unrealized Loss Position, Qualitative Disclosure [Abstract] Trading, Securities in Unrealized Loss Positions, Qualitative Disclosure, Nature Trading, Securities in Unrealized Loss Positions, Qualitative Disclosure, Cause Trading, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions Trading, Securities in Unrealized Loss Positions, Qualitative Disclosure, Severity Trading, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other Major Types of Trading Securities [Domain] Intangible Assets Disclosure [Abstract] Intangible Assets Disclosure [Text Block] Accrued Investment Income Receivable Accrued Investment Income Receivable, Total Loans and Leases Receivable, Consumer, Installment, Durable Goods Loans Receivable, Commercial, Construction Loans Receivable, Commercial and Industrial Loans and Leases Receivable, Commercial Loans and Leases Receivable, Commercial, Total Loans Receivable, Commercial, Financial Institutions Loans and Leases Receivable, Commercial, Governments Loans Receivable, Commercial, Mortgage Loans and Leases Receivable, Consumer, Construction Loans and Leases Receivable, Consumer, Mortgage Loans and Leases Receivable, Consumer, Revolving, Credit Card Loans and Leases Receivable, Foreign, Commercial Loans and Leases Receivable, Foreign, Consumer Installment and Revolving Loans and Leases Receivable, Foreign, Financial Institutions Loans and Leases Receivable, Foreign, Governments Loans and Leases Receivable, Foreign, Lease Financing Loans and Leases Receivable, Foreign, Commercial and Consumer Real Estate Loans and Leases Receivable, Consumer, Home Equity Loans Receivable, Commercial, Agricultural Loans Receivable, Commercial, Financial and Agricultural Loans Receivable, Commercial, Financial and Agricultural, Total Loans Receivable, Commercial, Real Estate Loans Receivable, Commercial, Real Estate, Total Loans and Leases Receivable, Consumer Loans and Leases Receivable, Consumer, Total Loans and Leases Receivable, Foreign Loans and Leases Receivable, Foreign, Total Loans and Leases Receivable, Gross, Carrying Amount Loans and Leases Receivable, Gross, Carrying Amount, Total Leases Receivable, Commercial, Lease Financing Loans and Leases Receivable, Consumer, Real Estate Loans and Leases Receivable, Consumer, Real Estate, Total Loans and Leases Receivable, Deferred Income Loans and Leases Receivable, Consumer, Installment and Revolving Loans and Leases Receivable, Consumer, Installment and Revolving, Total Loans Receivable, Mortgage Warehouse Lending Loans and Leases Receivable, Other Loans and Leases Receivable, Allowance, Ending Balance Loans and Leases Receivable, Allowance, Beginning Balance Loans and Leases Receivable, Allowance Loans and Leases Receivable, Net Reported Amount Loans and Leases Receivable, Net Reported Amount, Total Loans and Leases Receivable, Consumer, Installment, Other Loans and Leases Receivable, Consumer, Revolving, Other Loans and Leases Receivable, Consumer, Installment, Student Accounts Receivable, Related Parties, Current Income (Loss) from Equity Method Investments [Member] Marketable Securities, Categories of Investments, Cost-method Investments [Member] Shipping, Handling and Transportation Costs [Member] Loans and Leases Receivable, Foreign Component [Abstract] Nonredeemable Preferred Stock, Shares Subscribed but Unissued Nonredeemable Preferred Stock, Shares Subscribed but Unissued, Value Nonredeemable Preferred Stock, Shares Subscribed but Unissued, Subscriptions Receivable Asset Recovery Damaged Property Costs, Noncurrent Prepaid Interest Investment Income [Text Block] Schedule of Investment Income, Reported Amounts, by Category [Table] Investment Income, Categories [Domain] Investment Income, Interest Investment Income, Dividend Investment Income, Interest and Dividend Investment Income, Interest and Dividend, Total Customer Receivables [Member] Brokerage Receivables [Member] Interest and Dividend Receivables [Member] Due from Related Parties, Unclassified [Abstract] Convertible Preferred Stock, Shares Subscribed but Unissued, Value Convertible Preferred Stock, Shares Subscribed but Unissued Convertible Preferred Stock, Shares Subscribed but Unissued, Subscription Receivable Common Stock, Share Subscriptions but Unissued, Value Impaired Goodwill, Impairment Charge Due from Related Parties Due from Related Parties, Total Statutory Accounting Practices, Retained Earnings Not Available for Dividends Investment Income, Interest and Dividend [Abstract] Investment Income, Amortization of Discount Investment Income, Amortization of Premium Securities Held as Collateral, at Fair Value Cooperative Advertising Expense [Member] Shares held in Employee Stock Ownership Plan, Suspense Shares Development Stage Enterprise General Disclosures [Text Block] Liabilities of Business Transferred under Contractual Arrangement [Abstract] Liabilities of Business Transferred under Contractual Arrangement, Description Subservicing of Financial Assets Agreements, Description Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period, Consumer, at Acquisition, at Fair Value Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period, Commercial, at Acquisition, at Fair Value Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period, Consumer, Cash Flows Expected to be Collected at Acquisition Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Acquired During Period, Commercial, Cash Flows Expected to be Collected at Acquisition Cash and Cash Equivalents [Domain] Restatement of Prior Year Income, Tax Effects Restatement of Prior Year Income, Net of Tax Restatement of Prior Year Income, Net of Tax, Total Other Deferred Costs, Net [Abstract] Subsequent Event, Pro Forma Impact Other Assets, Noncurrent [Abstract] Additions to Other Assets, Amount Reductions in Other Assets, Amount Restatement of Prior Year Income [Abstract] Equity Method Investment, Summarized Financial Information [Abstract] Equity Method Investment, Summarized Financial Information, Noncurrent Assets Equity Method Investment, Summarized Financial Information, Assets [Abstract] Equity Method Investment, Summarized Financial Information, Noncurrent Liabilities Equity Method Investment, Summarized Financial Information, Liabilities [Abstract] Equity Method Investment, Summarized Financial Information, Income Statement [Abstract] Deferred Finance Costs, Noncurrent, Gross Accumulated Amortization of Noncurrent Deferred Finance Costs Deferred Finance Costs, Noncurrent, Net Deferred Finance Costs, Noncurrent, Net, Total Deferred Finance Costs, Noncurrent, Net [Abstract] Deferred Finance Costs, Current, Net [Abstract] Deferred Finance Costs, Current, Gross Accumulated Amortization of Current Deferred Finance Costs Deferred Finance Costs, Current, Net Deferred Finance Costs, Current, Net, Total Property, Plant and Equipment, Schedule of Significant Acquisitions and Disposals [Abstract] Property Plant and Equipment Income Statement Disclosures [Abstract] Property, Plant and Equipment Planned Major Maintenance [Abstract] Property, Plant and Equipment Impairment or Disposal [Abstract] Equity Method Investment, Summarized Financial Information, Cost of Sales or Revenue Equity Method Investment, Difference Between Carrying Amount and Underlying Equity [Abstract] Assets Designated to Closed Block, Equity Securities, Available-for-sale, at Fair Value Components of Environmental Loss Accrual [Abstract] State Insurance Department, Statutory to NAIC, Description of Reconciling Item Excess of Reported Closed Block Liabilities over Assets Designated to Closed Block Excess of Reported Closed Block Liabilities over Assets Designated to Closed Block, Total Cost Method Investments, Carrying Amount Equity Method Investment, Financial Statement, Reported Amounts [Abstract] Other Liabilities, Current [Abstract] Other Liabilities, Noncurrent [Abstract] Development Stage Enterprise, Additional Information for Statement of Stockholders' Equity Disclosure [Abstract] Schedule of Equity Issued Since Inception [Text Block] Schedule of Equity Issued Since Inception [Table] Schedule of Equity Issued Since Inception, Issuance [Axis] Issuance [Domain] Equity Issuance Since Inception Details [Line Items] Equity Issuance, Date Equity Issuance, Number of Equity Securities Issued for Cash Equity Issuance, Number of Equity Securities Issued for Noncash Considerations Equity Issuance, Dollar Amount Per Share Equity Issuance, Total Dollar Amount Equity Issuance, Noncash Considerations Details Accounts and Notes Receivable, Classified [Abstract] Accounts and Notes Receivable, Unclassified [Abstract] Notes Receivable, Net [Abstract] Accounts and Notes Receivable [Line Items] Receivables with Imputed Interest, Net Amount [Abstract] Loans and Leases Receivable, Gross, Carrying Amount [Abstract] Other Liabilities, Current Other Liabilities, Current, Total Other Liabilities, Noncurrent Other Liabilities, Noncurrent, Total Description of Embedded Regulatory Liability Deferred Compensation Arrangements, Description Other General Expense Uncertainties [Abstract] Concentration Risk, Benchmark Description Concentration Risk Benchmark [Axis] Concentration Risk Benchmark [Domain] Sales Revenue, Product Line [Member] Sales Revenue, Segment [Member] Number of Employees, Total [Member] Number of Employees, Geographic Area [Member] Net Assets, Geographic Area [Member] Net Assets, Segment [Member] Workforce Subject to Collective Bargaining Arrangements Expiring within One Year [Member] Accounts Receivable, Total [Member] Nonredeemable Convertible Preferred Stock [Member] Preferred Stock, Redemption Terms Preferred Stock, Redemption Price Per Share Preferred Stock, Redemption Date Accounts Payable and Accrued Liabilities, Current and Unclassified [Abstract] Accounts Payable and Accrued Liabilities, Noncurrent [Abstract] Accrual for Taxes Other than Income Taxes Accrual for Taxes Other than Income Taxes, Total Adoption of SFAS 158, Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans [Abstract] Liability for Catastrophe Claims Disclosure [Text Block] Closed Block Disclosure [Abstract] Impairment or Disposal of Tangible Assets Disclosure [Abstract] Liability for Future Policy Benefits and Unpaid Claims and Claims Adjustment Expense [Abstract] Liability for Future Policy Benefits and Unpaid Claims Disclosure [Text Block] Loans and Leases Receivable Disclosure [Abstract] Loans and Leases Receivable, Related Parties Disclosure [Abstract] Long-Duration Insurance Contracts Disclosure [Abstract] Long-Duration Insurance Contracts Disclosure [Text 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Four and within Five Years from Balance Sheet Date [Member] More than Five Years from Balance Sheet Date and Thereafter [Member] Life Settlement Contracts, Fair Value Method [Abstract] Life Settlement Contracts, Fair Value Method, Gain (Loss) [Abstract] Life Settlement Contracts, Investment Method [Abstract] Schedule of Life Settlement Contracts, Investment Method [Text Block] Schedule of Life Settlement Contracts, Investment Method [Table] Concentration Risks, Types, No Concentration Percentage [Abstract] Concentration Risk, Source of Supply of Labor Concentration Risk, Credit Risk, Financial Instrument, Maximum Exposure Concentration Risk, Material Revenue, Rights Granted [Member] Revenue from Rights Concentration Risk [Member] Concentration Risk, Additional Characteristic Cost of Goods, Total [Member] Cost of Goods, Segment [Member] Cost of Goods, Product Line [Member] Concentration Risk, Net Assets Amount, Geographic Area Treasury Stock, Restrictions Schedule of Business Acquisitions by Acquisition, Equity Interest Issued or Issuable [Text Block] Schedule of Business Acquisitions by Acquisition, Contingent Consideration [Text Block] Commitments from Franchise Agreements Initial Franchise Fees Revenue from Franchisor Owned Outlets Revenue from Franchised Outlets Costs of Franchisor Owned Outlets Costs of Franchised Outlets Changes in Franchises Life Settlement Contracts, Investment Method, Five Year Disclosure, Premiums to be Paid Life Insurance, Corporate or Bank Owned, Restrictions Life Insurance, Corporate or Bank Owned, Additional Information Life Insurance, Corporate or Bank Owned [Text Block] Segment Reporting Information, Revenue [Abstract] Deteriorated Loans Transferred in, Debt Securities, Accreditable Yield, Net Increase (Decrease) [Abstract] Allowance for Loan and Lease Losses, Provision for Loss, Net [Abstract] Allowance for Loan and Lease Losses, Other Adjustments, Net [Abstract] Receivables Held-for-sale, Amount [Abstract] Receivables Held-for-sale, Net Amount [Abstract] Asset Retirement Obligations, Noncurrent [Abstract] Retained Earnings, Dividends Common Stock Issued, Employee Trust, Deferred Common Stock, Shares Held in Employee Trust Common Stock, Shares Held in Employee Trust, Shares Deferred Compensation, Restricted Stock Development Stage Enterprise, Additional Information for Income Statement [Abstract] Development Stage Enterprise, Additional Information for Statement of Cash Flows [Abstract] Development Stage Enterprise, Additional Information for Statement of Financial Position [Abstract] Costs Incurred, Acquisition of Oil and Gas Properties [Abstract] Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Future Net Cash Flows [Abstract] Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Standardized Measure [Abstract] Results of Operations, Oil and Gas Producing Activities Net Income (Excluding Corporate Overhead and Interest Costs) [Abstract] Results of Operations, Income before Income Taxes [Abstract] Capitalized Costs, Oil and Gas Producing Activities, Gross [Abstract] Capitalized Costs, Oil and Gas Producing Activities, Net [Abstract] Litigation Reserve Treasury Stock, Value, Retired, Cost Method Other Liabilities, Unclassified [Abstract] Litigation Reserve, Noncurrent Income Tax Examination, Description Income Tax Examination by Jurisdiction [Axis] Income Tax Authority [Domain] Income Tax Holiday, Description Income Tax Holiday, Aggregate Dollar Amount Unapproved Change Orders, Description Unapproved Change Orders, Amount Precontract Costs, Policy Common Stock, Shares, Issued, Reverse Stock Split Preferred Stock, Dividend Common Stock, Dividends, Per Share, Declared Common Stock, Dividend Sale of Stock, Subsidiary Sale of Stock, Nature of Operations Common Stock, Value, Excluding Additional Paid in Capital, Treasury Stock Reissued as Common Stock Subsidiary or Equity Method Investee, Price-Per-Share Treasury Stock, Value, Stock Issued, Employee Stock Purchase Plan Treasury Stock, Value, Stock Issued, Employee Stock Ownership Plan Treasury Stock, Value, Stock Issued, Shares Held in Trust for Employee Ownership Plan Treasury Stock, Value, Stock Issued, Restricted Stock Award, Net of Forfeitures Treasury Stock, Value, Stock Issued, Restricted Stock Award, Net of Forfeitures, Total Treasury Stock, Value, Stock Issued, Restricted Stock Award, Gross Treasury Stock, Value, Stock Issued, Restricted Stock Award, Forfeitures Treasury Stock, Shares, Stock Issued, Employee Stock Purchase Plan Treasury Stock, Shares, Stock Issued, Employee Stock Ownership Plan Treasury Stock, Shares, Stock Issued, Shares Held in Trust for Employee Stock Ownership Plan Treasury Stock, Shares, Stock Issued, Restricted Stock Award, Net of Forfeitures Treasury Stock, Shares, Stock Issued, Restricted Stock Award, Net of Forfeitures, Total Treasury Stock, Shares, Stock Issued, Restricted Stock Award, Gross Treasury Stock, Shares, Stock Issued, Restricted Stock Award, Forfeitures Transfers and Servicing of Financial Instruments, Types of Financial Instruments [Domain] Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Adverse Change in Other Assumption, Description Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of 10 Percent Adverse Change in Other Assumption Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of 20 Percent Adverse Change in Other Assumption Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Other than 10 or 20 Percent Adverse Change in Prepayment Speed, Percent Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Other than 10 or 20 Percent Adverse Change in Prepayment Speed Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Other than 10 or 20 Percent Adverse Change in Discount Rate, Percent Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Other than 10 or 20 Percent Adverse Change in Discount Rate Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact Other than 10 or 20 Percent Adverse Change in Expected Credit Loss, Percent Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact Other than 10 or 20 Percent Adverse Change in Expected Credit Loss Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Other than 10 or 20 Percent Adverse Change in Other Assumption, Percent Sensitivity Analysis of Fair Value of Interests Continued to be Held by Transferor, Servicing Assets or Liabilities, Impact of Other than 10 or 20 Percent Adverse Change in Other Assumption Target or Tracking Stock, Stock, Class [Axis] Target or Tracking Stock, Class [Domain] Targeted or Tracking Stock, Stock [Table] Convertible Common Stock [Member] Common Stock, Conversion Features Proceeds from Insurance Settlement, Operating Activities Payments for Reinsurance Payments for Loans Held-for-sale Payments for Deposits with Other Institutions Payments for Loans Proceeds from License Fees Received Payments for Other Taxes Payments for Rent Payments for Time Deposits Valuation Allowance, Reason Valuation Allowance, Deferred Tax Asset, Explanation of Change Loss on Contracts Restructuring Reserve, by Type of Cost [Axis] Restructuring and Related Cost, by Type of Cost [Domain] Facility Closing [Member] Employee Severance [Member] Employee Relocation [Member] Contract Termination [Member] Restructuring Reserve [Line Items] Schedule of Restructuring and Related Costs [Text Block] Schedule of Restructuring and Related Costs [Table] Restructuring and Related Cost, by Type of Cost [Axis] Restructuring and Related Cost [Line Items] Income Tax Contingency, Description Reinsurance Premiums for Insurance Companies, by Product Segment, Net Amount [Abstract] Real Estate and Accumulated Depreciation, Carrying Amount of Land and Buildings and Improvements [Abstract] Held-to-maturity Securities, Derivatives to Acquire Securities to be Accounted for as Held-to-maturity [Abstract] Held-to-maturity Securities, Derivatives, Purchase Price Policy Available-for-sale Securities, Derivatives to Acquire Securities to be Accounted for as Available-for-sale [Abstract] Available-for-sale Securities, Gross Gains (Losses), Derivatives Available-for-sale Securities, Derivatives, Purchase Price Policy Deferred Taxes, Business Combination, Valuation Allowance, Available to Reduce Income Tax Expense Deferred Tax Assets, Gross, Current Deferred Tax Assets, Valuation Allowance, Current Deferred Tax Assets, Gross, Noncurrent Deferred Tax Assets, Valuation Allowance, Noncurrent Deferred Tax Assets, Net, Noncurrent Deferred Tax Assets, Net, Noncurrent, Total Prior Period Adjustment [Abstract] Restated Amount Restated Amount, Total Derivatives Subject to Mandatory Redemption [Member] Warrants and Rights Subject to Mandatory Redemption [Member] Segment Reporting Information, Depreciation, Depletion, and Amortization Expense [Abstract] Segment Reporting, Income before Income Taxes, Extraordinary Items, Discontinued Operations, and Cumulative Effect [Abstract] Segment Reporting, Entity Consolidated Revenue [Abstract] Other Research and Development Expense [Member] Development Stage Enterprise, Deficit Accumulated During Development Stage Indication that Financial Statements are those of Development Stage Enterprise Effect of Illegal Acts on Financial Statements, Amount [Member] Effect of Illegal Acts on Financial Statements, Disclosure [Member] Prepaid, Deferred Expense and Other Assets, Noncurrent [Abstract] Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses Held-to-maturity Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses Held-to-maturity Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses Trading Securities, Continuous Unrealized Loss Position, Less than 12 Months, Aggregate Losses Trading Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Aggregate Losses Income Tax Reconciliation, Other Reconciling Items [Abstract] Income Tax Reconciliation, Other Reconciling Items Income Tax Reconciliation, Other Reconciling Items, Total Loss Contingency Accrual [Abstract] Cost-method Investments, Realized Gain (Loss) [Abstract] Equity Method Investment, Summarized Financial Information, Liabilities and Equity [Abstract] Equity Method Investment, Summarized Financial Information, Gross Profit (Loss) [Abstract] Industry Specific Policies [Abstract] Available-for-sale Securities, Debt Maturities [Abstract] Available-for-sale Securities, Transfers to Trading [Abstract] Available-for-sale Securities, Gross Realized Gain (Loss) [Abstract] Available-for-sale Securities, Continuous Unrealized Loss Position [Abstract] Held-to-maturity Securities, Debt Maturities [Abstract] Held-to-maturity Securities, Transferred Security, Unrealized Gain (Loss) [Abstract] Held-to-maturity Securities, Continuous Unrealized Loss Position [Abstract] Trading Securities, Continuous Unrealized Loss Positions [Abstract] Equity Method Investment, Realized Gain (Loss) on Disposal [Abstract] Equity Method Investment, Realized Gain (Loss) on Disposal, Net Sales Proceeds Equity Method Investment, Realized Gain (Loss) on Disposal Equity Method Investment, Realized Gain (Loss) on Disposal, Total Segment Reporting Information, Operating Income (Loss) [Abstract] Employee Stock Ownership Plans (ESOP) [Abstract] Compensation Related Costs, Share-based Payments [Abstract] Disclosure of Compensation Related Costs, Share-based Payments [Text Block] Segment Reporting Information, Operating Income (Loss) before Depreciation Depletion Amortization [Abstract] Segment Reporting Information, Income (Loss) before Income Taxes [Abstract] Segment Reporting Information, Profit (Loss) [Abstract] Deferred Tax Assets, Net, Current Deferred Tax Assets, Net, Current, Total Deferred Tax Liabilities, Current Deferred Tax Liabilities, Noncurrent Deferred Tax Assets, Net, Classification [Abstract] Deferred Tax Liabilities, Classification [Abstract] Schedule of Property Subject to or Available for Operating Lease [Text Block] Property Subject to or Available for Operating Lease, by Major Property Class [Table] Major Property Class [Axis] Major Property Class [Domain] Property Subject to or Available for Operating Lease [Axis] Property Subject to or Available for Operating Lease [Domain] Property Subject to or Available for Operating Lease [Line Items] Property Subject to or Available for Operating Lease, Accumulated Depreciation Property Subject to Operating Lease [Member] Property Available for Operating Lease [Member] Business Acquisition, Date of Acquisition [Abstract] Business Acquisition, Period Results Included in Combined Entity Derivative Financial Instruments Indexed to, and Potentially Settled in, Entity's Own Stock [Abstract] Variable Interest Entity, Identification as Special Purpose Entity or QSPE Stockholders' Equity Note, Redeemable Preferred Stock, Issue, Description Redeemable Preferred Stock, Carrying Amount Redeemable Preferred Stock, Carrying Amount, Beginning Balance Redeemable Preferred Stock, Carrying Amount, Ending Balance Property Subject to or Available for Operating Lease, Gross Property 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Liabilities Subject to Compromise, Period Increase (Decrease) Liabilities Subject to Compromise, Period Increase (Decrease), Total Fair Value, by Balance Sheet Grouping [Table] Fair Value, by Balance Sheet Grouping, Disclosure Item Amounts [Axis] Fair Value, Disclosure Item Amounts [Domain] Convertible Preferred Stock, Redemption Terms Convertible Preferred Stock, Redemption Price Per Share Convertible Preferred Stock, Redemption Date Fresh-Start Adjustment, Increase (Decrease), Assets [Abstract] Fresh-Start Adjustment, Increase (Decrease), Liabilities [Abstract] Fresh-Start Adjustment, Increase (Decrease), Liabilities and Stockholders' Equity [Abstract] Carrying (Reported) Amount, Fair Value Disclosure [Member] Portion at Fair Value, Fair Value Disclosure [Member] Portion at Other than Fair Value, Fair Value Disclosure [Member] Estimate of Fair Value, Fair Value Disclosure [Member] Change During Period, Fair Value Disclosure [Member] Fair Value, by Balance Sheet Grouping, Financial Statement Captions [Line Items] Cash and Cash Equivalents, Fair Value Disclosure Accounts Receivable, Fair Value Disclosure Recorded Receivable Related to Loss Contingency [Abstract] Movement in Property, Plant and Equipment [Roll Forward] Movement in Accumulated Depreciation, Depletion and Amortization, Property, Plant and Equipment [Roll Forward] Property, Plant and Equipment, Gross [Abstract] Contract Receivable Retainage [Abstract] Liability for Asbestos and Environmental Claims, Gross, Period Increase (Decrease) Liability for Asbestos and Environmental Claims, Gross, Period Increase (Decrease), Total Liability for Asbestos and Environmental Claims, Net, Period Increase (Decrease) Liability for Asbestos and Environmental Claims, Net, Period Increase (Decrease), Total Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Accretable Yield, Period Increase (Decrease) Certain Loans Acquired in Transfer Accounted for as Held-to-maturity Debt Securities, Accretable Yield, Period Increase (Decrease), Total Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield, Period Increase (Decrease) Certain Loans Acquired in Transfer Accounted for as Debt Securities, Accretable Yield, Period Increase (Decrease), Total Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Accretable Yield, Period Increase (Decrease) Certain Loans Acquired in Transfer Accounted for as Available-for-sale Debt Securities, Accretable Yield, Period Increase (Decrease), Total Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield, Period Increase (Decrease) Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield, Period Increase (Decrease), Total Deferred Sales Inducements, Period Increase (Decrease) Deferred Sales Inducements, Period Increase (Decrease), Total Proceeds from Interest and Dividends Received [Abstract] Payments to Suppliers and Employees [Abstract] Scenario, Unspecified [Domain] Scenario, Actual [Member] Scenario, Forecast [Member] Scenario, Plan [Member] Segment, Consolidated [Domain] Segment, Continuing Operations [Member] Segment, Discontinued Operations [Member] Statement [Table] Statement, Scenario [Axis] Statement, Segment [Axis] Loans Receivable Held-for-sale, Net, Bank Presentation [Abstract] Receivables Held-for-sale, Policy [Abstract] Antidilutive Securities, Description [Domain] Accrued Income Receivable [Member] Machinery and Equipment, Gross Machinery and Equipment, Gross, Total Long-term Debt, by Current and Noncurrent [Abstract] Amortization of Deferred Policy Acquisition Costs [Abstract] Closed Block Dividend Obligation, Period Increase (Decrease) Closed Block Dividend Obligation, Period Increase (Decrease), Total Present Value of Future Insurance Profits, Increases [Abstract] Present Value of Future Insurance Profits, Decreases [Abstract] Present Value of Future Insurance Profits, Period Increase (Decrease) Present Value of Future Insurance Profits, Period Increase (Decrease), Total Grandfathered ESOP Expense Recognition [Abstract] Grandfathered ESOP Expense Recognition, Actual Interest Incurred on ESOP Debt Grandfathered ESOP Expense Recognition, Cash Contributions to ESOP Grandfathered ESOP Expense Recognition, Dividends Paid to ESOP Guarantee Obligations, Collateral Held Directly or by Third Parties Guarantee Obligations, Collateral Held Directly or by Third Parties, Liquidation Value Schedule of Revenue Recognition Policies, Goods [Text Block] Supplemental Unemployment Benefits [Abstract] Notes Receivable, Fair Value Disclosure Premiums Receivable, Fair Value Disclosure Investments, Fair Value Disclosure Equity Method Investments, Fair Value Disclosure Cost Method Investments, Fair Value Disclosure Derivative Financial Instruments, Assets, Fair Value Disclosure Trading Account Assets, Fair Value Disclosure Loans Receivable, Fair Value Disclosure Cash Surrender Value, Fair Value Disclosure Interest Continued to be Held, Fair Value Disclosure Servicing Rights, Fair Value Disclosure Investment in Federal Home Loan Bank Stock, Fair Value Disclosure Federal Funds Sold and Securities Borrowed or Purchased under Agreements to Resell, Fair Value Disclosure Financial Instruments, Financial Assets, Balance Sheet Groupings [Abstract] Accounts Payable, Fair Value Disclosure Accrued Liabilities, Fair Value Disclosure Borrowings, Fair Value Disclosure Senior Debt Obligations, Fair Value Disclosure Subordinated Debt Obligations, Fair Value Disclosure Deposits, Fair Value Disclosure Trading Liabilities, Fair Value Disclosure Minority Interests, Fair Value Disclosure Federal Funds Purchased and Securities Sold under Agreements to Repurchase, Fair Value Disclosure Federal Funds Purchased, Fair Value Disclosure Securities Loaned or Sold under Agreements to Repurchase, Fair Value Disclosure Federal Home Loan Bank Borrowings, Fair Value Disclosure Investment Contracts, Fair Value Disclosure Derivative Financial Instruments, Liabilities, Fair Value Disclosure Foreign Currency Contracts, Fair Value Disclosure Commitments, Fair Value Disclosure Guarantees, Fair Value Disclosure Mandatorily Redeemable Preferred Stock, Fair Value Disclosure Financial Instruments, Financial Liabilities, Balance Sheet Groupings [Abstract] Fair Value, by Balance Sheet Grouping, Methodology and Assumptions [Abstract] Cash and Cash Equivalents, Fair Value Disclosure, Methodology Accounts Receivable, Fair Value Disclosure, Methodology Notes Receivable, Fair Value Disclosure, Methodology Premiums Receivable, Fair Value Disclosure, Methodology Investments, Fair Value Disclosure, Methodology Equity Method Investments, Fair Value Disclosure, Methodology Cost Method Investments, Fair Value Disclosure, Methodology Derivative Financial Instruments, Assets, Fair Value Disclosure, Methodology Trading Account Assets, Fair Value Disclosure, Methodology Loans Receivable, Fair Value Disclosure, Methodology Cash Surrender Value, Fair Value Disclosure, Methodology Interest Continued to be Held, Fair Value Disclosure, Methodology Servicing Rights, Fair Value Disclosure, Methodology Investment in Federal Home Loan Bank Stock, Fair Value Disclosure, Methodology Federal Funds Sold and Securities Borrowed or Purchased under Agreements to Resell, Fair Value Disclosure, Methodology Fair Value, by Balance Sheet Grouping, Methodology [Abstract] Cash and Cash Equivalents, Fair Value Disclosure, Significant Assumptions Accounts Receivable, Fair Value Disclosure, Significant Assumptions Notes Receivable, Fair Value Disclosure, Significant Assumptions Premiums Receivable, Fair Value Disclosure, Significant Assumptions Investments, Fair Value Disclosure, Significant Assumptions Equity Method Investments, Fair Value Disclosure, Significant Assumptions Cost Method Investments, Fair Value Disclosure, Significant Assumptions Derivative Financial Instruments, Assets, Fair Value Disclosure, Significant Assumptions Trading Account Assets, Fair Value Disclosure, Significant Assumptions Loans Receivable, Fair Value Disclosure, Significant Assumptions Cash Surrender Value, Fair Value Disclosure, Significant Assumptions Interest Continued to be Held, Fair Value Disclosure, Significant Assumptions Servicing Rights, Fair Value Disclosure, Significant Assumptions Investment in Federal Home Loan Bank Stock, Fair Value Disclosure, Significant Assumptions Federal Funds Sold and Securities Borrowed or Purchased under Agreements to Resell, Fair Value Disclosure, Significant Assumptions Fair Value, by Balance Sheet Grouping, Significant Assumptions [Abstract] Additional Paid in Capital [Abstract] Trading Securities, Other, Current Trading Securities, Unclassified, Other Grandfathered ESOP Expense Recognition, Dividends Used by ESOP for Debt Service Major Class of Acquired Finite-lived Intangible Asset, Amount Major Class of Acquired Finite-lived Intangible Asset, Residual Value Major Class of Acquired Finite-lived Intangible Asset, Weighted Average Useful Life Major Class of Acquired Indefinite-lived Intangible Asset, Amount Bankruptcy Proceedings, Description of Non US Entities Redeemable Convertible Preferred Stock, Value of Shares Subscribed but Unissued Redeemable Preferred Stock, Value Shares Subscribed but Unissued Targeted or Tracking Stock, Use of Non-Generally Accepted Accounting Principles Measures of Performance Liability for Future Policy Benefits, Period Increase (Decrease) Liability for Future Policy Benefits, Period Increase (Decrease), Total Partners' Capital Account, Value [Roll Forward] Real Estate Owned, Valuation Allowance, Period Increase (Decrease) Real Estate Owned, Valuation Allowance, Period Increase (Decrease), Total Real Estate Accumulated Depreciation, Period Increase (Decrease) Real Estate Accumulated Depreciation, Period Increase (Decrease), Total Real Estate, Period Increase (Decrease) Real Estate, Period Increase (Decrease), Total Restructuring Reserve [Roll Forward] Time Sharing Transactions, Period Increase (Decrease) Time Sharing Transactions, Period Increase (Decrease), Total Time Sharing Transactions, Allowance for Uncollectible Accounts on Receivables Sold with Recourse, Period Increase (Decrease) Time Sharing Transactions, Allowance for Uncollectible Accounts on Receivables Sold with Recourse, Period Increase (Decrease), Total Postemployment Benefits, Period Expense Variable Interest Entity, Number of Entities with Unavailability of Information Fair Value, Estimate Not Practicable [Abstract] Fair Value, Estimate Not Practicable [Text Block] Fair Value, Estimate Not Practicable [Table] Fair Value, Estimate Not Practicable, Disclosure Items [Axis] Guarantee Obligations, Related Party Disclosure Increase (Decrease) in Fossil Fuel Inventories [Abstract] Increase (Decrease) in Other Fossil Fuel Inventories Proceeds from (Payments for) Derivatives, Financing Activities [Abstract] Postemployment Benefit Expense Payments for Postemployment Benefits Income (Loss) from Equity Method Investments, Net of Dividends or Distributions Income (Loss) from Equity Method Investments, Net of Dividends or Distributions, Total Minimum Lease Payments, Sale Leaseback Transactions Minimum Lease Payments, Sale Leaseback Transactions, Total Option Indexed to Issuer's Equity, Equity [Table] Component of Goodwill Not Allocated to Segments, Amount Land Purchase Options, Description Land under Purchase Options, Recorded Sales of Real Estate Cost of Real Estate Sales [Abstract] Option Indexed to Issuer's Equity, Equity [Axis] Schedule of Derivative Financial Instruments Indexed to, and Potentially Settled in, Entity's Own Stock, Equity [Text Block] Forward Contract Indexed to Issuer's Equity, Equity [Axis] Fair Value, Estimate Not Practicable, Disclosure Items [Domain] Fair Value, Estimate Not Practicable, Carrying (Reported) Amount [Member] Fair Value, Estimate Not Practicable, Effective Interest Rate [Member] Fair Value, Estimate Not Practicable, Maturity Date [Member] Fair Value, Estimate Not Practicable, Financial Statement Captions [Line Items] Fair Value, Estimate Not Practicable, Reasons [Abstract] Fair Value, by Balance Sheet Grouping, Methodology, Financial Assets [Abstract] Fair Value, by Balance Sheet Grouping, Methodology, Financial Liabilities [Abstract] Accounts Payable, Fair Value Disclosure, Methodology Accrued Liabilities, Fair Value Disclosure, Methodology Borrowings, Fair Value Disclosure, Methodology Senior Debt Obligations, Fair Value Disclosure, Methodology Subordinated Debt Obligations, Fair Value Disclosure, Methodology Deposits, Fair Value Disclosure, Methodology Capital Lease Obligations, Fair Value Disclosure, Methodology Trading Liabilities, Fair Value Disclosure, Methodology Minority Interests, Fair Value Disclosure, Methodology Federal Funds Purchased and Securities Sold under Agreements to Repurchase, Fair Value Disclosure, Methodology Federal Funds Purchased, Fair Value Disclosure, Methodology Securities Loaned or Sold under Agreements to Repurchase, Fair Value Disclosure, Methodology Federal Home Loan Bank Borrowings, Fair Value Disclosure, Methodology Investment Contracts, Fair Value Disclosure, Methodology Derivative Financial Instruments, Liabilities, Fair Value Disclosure, Methodology Foreign Currency Contracts, Fair Value Disclosure, Methodology Commitments, Fair Value Disclosure, Methodology Guarantees, Fair Value Disclosure, Methodology Mandatorily Redeemable Preferred Stock, Fair Value Disclosure, Methodology Fair Value, by Balance Sheet Grouping, Significant Assumptions, Financial Assets [Abstract] Fair Value, by Balance Sheet Grouping, Significant Assumptions, Financial Liabilities [Abstract] Accounts Payable, Fair Value Disclosure, Significant Assumptions Accrued Liabilities, Fair Value Disclosure, Significant Assumptions Borrowings, Fair Value Disclosure, Significant Assumptions Senior Debt Obligations, Fair Value Disclosure, Significant Assumptions Subordinated Debt Obligations, Fair Value Disclosure, Significant Assumptions Deposits, Fair Value Disclosure, Significant Assumptions Capital Lease Obligations, Fair Value Disclosure, Significant Assumptions Trading Liabilities, Fair Value Disclosure, Significant Assumptions Minority Interests, Fair Value Disclosure, Significant Assumptions Federal Funds Purchased and Securities Sold under Agreements to Repurchase, Fair Value Disclosure, Significant Assumptions Federal Funds Purchased, Fair Value Disclosure, Significant Assumptions Securities Loaned or Sold under Agreements to Repurchase, Fair Value Disclosure, Significant Assumptions Federal Home Loan Bank Borrowings, Fair Value Disclosure, Significant Assumptions Investment Contracts, Fair Value Disclosure, Significant Assumptions Derivative Financial Instruments, Liabilities, Fair Value Disclosure, Significant Assumptions Foreign Currency Contracts, Fair Value Disclosure, Significant Assumptions Commitments, Fair Value Disclosure, Significant Assumptions Guarantees, Fair Value Disclosure, Significant Assumptions Mandatorily Redeemable Preferred Stock, Fair Value Disclosure, Significant Assumptions Fair Value, Estimate Not Practicable, Cash and Cash Equivalents Fair Value, Estimate Not Practicable, Accounts Receivable Fair Value, Estimate Not Practicable, Notes Receivable Fair Value, Estimate Not Practicable, Premiums Receivable Fair Value, Estimate Not Practicable, Investments Fair Value, Estimate Not Practicable, Equity Method Investments Fair Value, Estimate Not Practicable, Cost Method Investments Fair Value, Estimate Not Practicable, Derivative Financial Instruments, Assets Fair Value, Estimate Not Practicable, Trading Account Assets Fair Value, Estimate Not Practicable, Loans Receivable Fair Value, Estimate Not Practicable, Cash Surrender Value Fair Value, Estimate Not Practicable, Interest Continued to be Held Fair Value, Estimate Not Practicable, Servicing Rights Fair Value, Estimate Not Practicable, Investment in Federal Home Loan Bank Stock Fair Value, Estimate Not Practicable, Federal Funds Sold and Securities Borrowed or Purchased under Agreements to Resell Fair Value, Estimate Not Practicable, Accounts Payable Fair Value, Estimate Not Practicable, Accrued Liabilities Fair Value, Estimate Not Practicable, Borrowings Fair Value, Estimate Not Practicable, Senior Debt Obligations Fair Value, Estimate Not Practicable, Subordinated Debt Obligations Fair Value, Estimate Not Practicable, Deposits Fair Value, Estimate Not Practicable, Trading Liabilities Fair Value, Estimate Not Practicable, Minority Interests Fair Value, Estimate Not Practicable, Federal Funds Purchased and Securities Sold under Agreements to Repurchase Fair Value, Estimate Not Practicable, Federal Funds Purchased Fair Value, Estimate Not Practicable, Securities Loaned or Sold under Agreements to Repurchase Fair Value, Estimate Not Practicable, Federal Home Loan Bank Borrowings Fair Value, Estimate Not Practicable, Investment Contracts Fair Value, Estimate Not Practicable, Derivative Financial Instruments, Liabilities Fair Value, Estimate Not Practicable, Foreign Currency Contracts Fair Value, Estimate Not Practicable, Commitments Fair Value, Estimate Not Practicable, Guarantees Fair Value, Estimate Not Practicable, Mandatorily Redeemable Preferred Stock Fair Value, Estimate Not Practicable, Financial Assets, Reasons [Abstract] Fair Value, Estimate Not Practicable, Financial Liabilities, Reasons [Abstract] Fair Value, Estimate Not Practicable, Financial Assets, Balance Sheet Groupings [Abstract] Fair Value, Estimate Not Practicable, Financial Liabilities, Balance Sheet Groupings [Abstract] Fair Value, Estimate Not Practicable, Reasons, Cash and Cash Equivalents Fair Value, Estimate Not Practicable, Reasons, Accounts Receivable Fair Value, Estimate Not Practicable, Reasons, Notes Receivable Fair Value, Estimate Not Practicable, Reasons, Premiums Receivable Fair Value, Estimate Not Practicable, Reasons, Investments Fair Value, Estimate Not Practicable, Reasons, Equity Method Investments Fair Value, Estimate Not Practicable, Reasons, Cost Method Investments Fair Value, Estimate Not Practicable, Reasons, Derivative Financial Instruments, Assets Fair Value, Estimate Not Practicable, Reasons, Trading Account Assets Fair Value, Estimate Not Practicable, Reasons, Loans Receivable Fair Value, Estimate Not Practicable, Reasons, Cash Surrender Value Fair Value, Estimate Not Practicable, Reasons, Interest Continued to be Held Fair Value, Estimate Not Practicable, Reasons, Servicing Rights Fair Value, Estimate Not Practicable, Reasons, Investment in Federal Home Loan Bank Stock Fair Value, Estimate Not Practicable, Reasons, Federal Funds Sold and Securities Borrowed or Purchased under Agreements to Resell Fair Value, Estimate Not Practicable, Reasons, Accounts Payable Fair Value, Estimate Not Practicable, Reasons, Accrued Liabilities Fair Value, Estimate Not Practicable, Reasons, Borrowings Fair Value, Estimate Not Practicable, Reasons, Senior Debt Obligations Fair Value, Estimate Not Practicable, Reasons, Subordinated Debt Obligations Fair Value, Estimate Not Practicable, Reasons, Deposits Fair Value, Estimate Not Practicable, Reasons, Trading Liabilities Fair Value, Estimate Not Practicable, Reasons, Minority Interests Fair Value, Estimate Not Practicable, Reasons, Federal Funds Purchased and Securities Sold under Agreements to Repurchase Fair Value, Estimate Not Practicable, Reasons, Federal Funds Purchased Fair Value, Estimate Not Practicable, Reasons, Securities Loaned or Sold under Agreements to Repurchase Fair Value, Estimate Not Practicable, Reasons, Federal Home Loan Bank Borrowings Fair Value, Estimate Not Practicable, Reasons, Investment Contracts Fair Value, Estimate Not Practicable, Reasons, Derivative Financial Instruments, Liabilities Fair Value, Estimate Not Practicable, Reasons, Foreign Currency Contracts Fair Value, Estimate Not Practicable, Reasons, Commitments Fair Value, Estimate Not Practicable, Reasons, Guarantees Fair Value, Estimate Not Practicable, Reasons, Mandatorily Redeemable Preferred Stock Fair Value, Concentration of Risk [Text Block] Reclassifications Between Temporary and Permanent Equity Movement in Valuation Allowances and Reserves [Roll Forward] Valuation Allowances and Reserves, Period Increase (Decrease) Valuation Allowances and Reserves, Period Increase (Decrease), Total Assets [Abstract] Statement [Line Items] Retained Earnings, Reclassifications of Temporary to Permanent Equity Nonredeemable Preferred Stock, Carrying Amount Nonredeemable Preferred Stock, Redemption Amount Preferred Stock, Reason why Security is Not Redeemable Retail Land Sales, Estimated Cost of Major Improvements Disclosures [Abstract] Time Sharing Transactions, Maturities of Notes Receivable [Abstract] Related Party Transaction, Due from (to) Related Party, Current [Abstract] Other Additional Capital Malpractice Loss Contingency, Period Cost, Net [Abstract] Interests Continued to be Held by Transferor, Fair Value Real Estate Inventory, Capitalized Interest Costs Real Estate Inventory, Capitalized Interest Costs, Ending Balance Real Estate Inventory, Capitalized Interest Costs, Beginning Balance Inventory, Operative Builders [Abstract] Real Estate Inventory, Capitalized Interest Costs [Roll Forward] Inventory, Land and Land Development Costs Inventory, Homes under Construction Inventory, Operative Builders Inventory, Operative Builders, Total Real Estate Inventory, Capitalized Interest Costs in Acquired Inventory Real Estate Inventory, Capitalized Interest Costs, Cost of Sales Real Estate Inventory, Capitalized Interest Costs Incurred Real Estate Inventory, Capitalized Interest Costs, Period Increase (Decrease) Real Estate Inventory, Capitalized Interest Costs, Period Increase (Decrease), Total Land under Purchase Options, Not Recorded Income Deposit Securities [Abstract] Income Security Deposits, Dividend Policy Income Security Deposits, Risks and Limitations Income Security Deposits, Forward-Looking Cash Flows Income (Loss) before Extraordinary Items and Cumulative Effect of Change in Accounting Principle [Abstract] Net Income (Loss) [Abstract] Net Income (Loss) Available to Common Stockholders, Basic [Abstract] Extractive Industries Disclosures [Text Block] Servicing Liabilities Income (Loss) before Extraordinary Items and Cumulative Effect of Change in Accounting Principle, Per Diluted Share [Abstract] Increase (Decrease) in Proved Developed and Undeveloped Reserves [Roll Forward] Proved Developed and Undeveloped Reserves, Period Increase (Decrease) Proved Developed and Undeveloped Reserves, Period Increase (Decrease), Total Fair Value, Concentration of Risk [Table] Fair Value, Concentration of Risk, Disclosure Items [Axis] Fair Value, Concentration of Risk, Disclosure Items [Domain] Fair Value, Concentration of Risk, Maximum Amount of Loss [Member] Minimum Lease Payments, Sale Leaseback Transactions [Abstract] Present Value of Future Minimum Lease Payments, Sale Leaseback Transactions [Abstract] Capital Leases, Future Minimum Payments, Net Minimum Payments [Abstract] Capital Leases, Future Minimum Payments, Present Value of Net Minimum Payments [Abstract] Capital Leases, Future Minimum Payments, Net Present Value [Abstract] Fair Value, Concentration of Risk, Type of Risk [Member] Fair Value, Concentration of Risk, Collateral Policy [Member] Fair Value, Concentration of Credit Risk, Master Netting Arrangements [Member] Fair Value, Concentration of Risk, Additional Details [Member] Fair Value, Concentration of Risk, Effects on Income or Net Assets [Member] Fair Value, Concentration of Risk, Gap Analysis [Member] Fair Value, Concentration of Risk, Duration [Member] Fair Value, Concentration of Risk, Reporting Date Value at Risk [Member] Fair Value, Concentration of Risk, Value at Risk During Year [Member] Fair Value, Concentration of Risk, Financial Statement Captions [Line Items] Fair Value, Concentration of Risk, Financial Assets, Balance Sheet Groupings [Abstract] Fair Value, Concentration of Risk, Cash and Cash Equivalents Fair Value, Concentration of Risk, Accounts Receivable Fair Value, Concentration of Risk, Notes Receivable Fair Value, Concentration of Risk, Premiums Receivable Fair Value, Concentration of Risk, Investments Fair Value, Concentration of Risk, Equity Method Investments Fair Value, Concentration of Risk, Cost Method Investments Fair Value, Concentration of Risk, Derivative Financial Instruments, Assets Fair Value, Concentration of Risk, Trading Account Assets Fair Value, Concentration of Risk, Loans Receivable Fair Value, Concentration of Risk, Cash Surrender Value Fair Value, Concentration of Risk, Interest Continued to be Held Fair Value, Concentration of Risk, Servicing Rights Fair Value, Concentration of Risk, Investment in Federal Home Loan Bank Stock Fair Value, Concentration of Risk, Federal Funds Sold and Securities Borrowed or Purchased under Agreements to Resell Fair Value, Concentration of Risk, Financial Liabilities, Balance Sheet Groupings [Abstract] Fair Value, Concentration of Risk, Accounts Payable Fair Value, Concentration of Risk, Accrued Liabilities Fair Value, Concentration of Risk, Borrowings Fair Value, Concentration of Risk, Senior Debt Obligations Fair Value, Concentration of Risk, Subordinated Debt Obligations Fair Value, Concentration of Risk, Deposits Fair Value, Concentration of Risk, Trading Liabilities Fair Value, Concentration of Risk, Minority Interests Fair Value, Concentration of Risk, Federal Funds Purchased and Securities Sold under Agreements to Repurchase Fair Value, Concentration of Risk, Federal Funds Purchased Fair Value, Concentration of Risk, Securities Loaned or Sold under Agreements to Repurchase Fair Value, Concentration of Risk, Federal Home Loan Bank Borrowings Fair Value, Concentration of Risk, Investment Contracts Fair Value, Concentration of Risk, Derivative Financial Instruments, Liabilities Fair Value, Concentration of Risk, Foreign Currency Contracts Fair Value, Concentration of Risk, Commitments Fair Value, Concentration of Risk, Guarantees Fair Value, Concentration of Risk, Mandatorily Redeemable Preferred Stock Fair Value, Measurement Inputs, Disclosure [Text Block] Fair Value, Concentration of Risk, All Financial Instruments [Member] Fair Value, Concentration of Risk, Quantitative Risk Management Information [Member] Fair Value, Financial Assets Measured on Recurring Basis, Cash Surrender Value Retail Land Sale Receivables, Weighted Average Interest Rate Inventory Captions Compositions, Description Revenue Recognition, Retail Land Sales Operative Builders, Policy Inventory, Interest Capitalization Policy Inventory, Real Estate, Policy Land under Option Arrangements, Policy Inventory, Operative Builders, Other Application of Recognition Provisions of SFAS 158, Incremental Effects on Balance Sheet [Abstract] Schedule of Incremental Effects on Balance Sheet, Application of SFAS 158 Recognition Provisions [Text Block] Schedule of Incremental Effects on Balance Sheet, Application of SFAS 158 Recognition Provisions [Table] Incremental Effects on Balance Sheet, Application of SFAS 158 Recognition Provisions, Balance Sheet Line Item [Axis] Balance Sheet Line Item, Affected by Application of SFAS 158 [Domain] Inventory, Land Held for Development and Sale Cost of Real Estate Sales, Interest Cost of Real Estate Sales, Excluding Interest Cost of Real Estate Sales Cost of Real Estate Sales, Total Inventory, Operative Builders, Disclosures [Abstract] Liabilities Subject to Compromise Disclosures [Abstract] Reorganization Items Disclosures [Abstract] Reorganization Value Disclosures [Abstract] Servicing Asset at Amortized Value, Balance [Roll Forward] Valuation Allowance for Impairment of Recognized Servicing Assets [Roll Forward] Servicing Asset at Fair Value, Amount [Roll Forward] Servicing Liability at Fair Value, Amount [Roll Forward] Servicing Liability at Amortized Value [Roll Forward] Incremental Effect on Balance Sheet, Change Due to Application of SFAS 158 Recognition Provisions [Line Items] Incremental Effect on Balance Sheet, Change in Asset Line Item Due to Application of SFAS 158 Recognition Provisions [Roll Forward] Incremental Effect on Balance Sheet, Change in Liability or Equity Line Item Due to Application of SFAS 158 Recognition Provisions [Roll Forward] Incremental Effect on Balance Sheet, Asset Line Item Balance, Application of SFAS 158 Recognition Provisions Incremental Effect on Balance Sheet, Asset Line Item Balance, Application of SFAS 158 Recognition Provisions, Beginning Balance Incremental Effect on Balance Sheet, Asset Line Item Balance, Application of SFAS 158 Recognition Provisions, Ending Balance Incremental Effect on Balance Sheet, Asset Line Item Change Due to Application of SFAS 158 Recognition Provisions, Period Increase (Decrease) Incremental Effect on Balance Sheet, Liability or Equity Line Item Balance, Application of SFAS 158 Recognition Provisions Incremental Effect on Balance Sheet, Liability or Equity Line Item Balance, Application of SFAS 158 Recognition Provisions, Beginning Balance Incremental Effect on Balance Sheet, Liability or Equity Line Item Balance, Application of SFAS 158 Recognition Provisions, Ending Balance Defined Benefit Plan, Net Amount Recognized [Abstract] Defined Benefit Plan, Funded Status of Plan [Abstract] Fair Value, Assets and Liabilities Measured on Recurring Basis [Abstract] Fair Value, Assets Measured on Recurring Basis [Text Block] Fair Value, Assets Measured on Recurring Basis [Table] Fair Value, Assets Measured on Recurring Basis, Disclosure Items [Axis] Fair Value, Assets Measured on Recurring Basis, Disclosure Items [Domain] Fair Value, Assets Measured on Recurring Basis, Financial Statement Captions [Line Items] Fair Value, Assets Measured on Recurring Basis, Cash and Cash Equivalents Fair Value, Assets Measured on Recurring Basis, Accounts Receivable Fair Value, Assets Measured on Recurring Basis, Notes Receivable Fair Value, Assets Measured on Recurring Basis, Premiums Receivable Fair Value, Measured on Recurring Basis, Investments Fair Value, Assets Measured on Recurring Basis, Equity Method Investments Fair Value, Assets Measured on Recurring Basis, Cost Method Investments Fair Value, Assets Measured on Recurring Basis, Derivative Financial Instruments, Assets Fair Value, Assets Measured on Recurring Basis, Trading Account Assets Fair Value, Assets Measured on Recurring Basis, Loans Receivable Fair Value, Assets Measured on Recurring Basis, Interest Continued to be Held Fair Value, Assets Measured on Recurring Basis, Servicing Rights Fair Value, Assets Measured on Recurring Basis, Investment in Federal Home Loan Bank Stock Fair Value, Assets Measured on Recurring Basis, Federal Funds Sold and Securities Borrowed or Purchased under Agreements to Resell Fair Value, Liabilities Measured on Recurring Basis [Text Block] Fair Value, Liabilities Measured on Recurring Basis [Table] Fair Value, Liabilities Measured on Recurring Basis, Disclosure Items [Axis] Fair Value, Liabilities Measured on Recurring Basis, Disclosure Items [Domain] Fair Value, Liabilities Measured on Recurring Basis, Financial Statement Captions [Line Items] Fair Value, Liabilities Measured on Recurring Basis, Accounts Payable Fair Value, Liabilities Measured on Recurring Basis, Guarantees Fair Value, Liabilities Measured on Recurring Basis, Commitments Fair Value, Liabilities Measured on Recurring Basis, Foreign Currency Contracts Fair Value, Liabilities Measured on Recurring Basis, Derivative Financial Instruments, Liabilities Fair Value, Liabilities Measured on Recurring Basis, Investment Contracts Fair Value, Liabilities Measured on Recurring Basis, Federal Home Loan Bank Borrowings Fair Value, Liabilities Measured on Recurring Basis, Securities Loaned or Sold under Agreements to Repurchase Fair Value, Liabilities Measured on Recurring Basis, Federal Funds Purchased Fair Value, Liabilities Measured on Recurring Basis, Federal Funds Purchased and Securities Sold under Agreements to Repurchase Fair Value, Liabilities Measured on Recurring Basis, Minority Interests Fair Value, Liabilities Measured on Recurring Basis, Trading Liabilities Fair Value, Liabilities Measured on Recurring Basis, Capital Lease Obligations Fair Value, Liabilities Measured on Recurring Basis, Deposits Fair Value, Liabilities Measured on Recurring Basis, Subordinated Debt Obligations Fair Value, Liabilities Measured on Recurring Basis, Obligations Fair Value, Liabilities Measured on Recurring Basis, Borrowings Fair Value, Liabilities Measured on Recurring Basis, Accrued Liabilities Fair Value, Liabilities Measured on Recurring Basis, Mandatorily Redeemable Preferred Stock Description of Material Contingencies of Parent Company Five Year Schedule of Maturities of Parent Company, Repayments of Principle within One Year Five Year Schedule of Maturities of Parent Company, Repayments of Principle in Year Two Five Year Schedule of Maturities of Parent Company, Repayments of Principle in Year Four Five Year Schedule of Maturities of Parent Company, Repayments of Principal after Year Five Limited Liability Company or Limited Partnership, Description of Limitation of Members' Liability Fair Value, Assets and Liabilities Measured on Recurring Basis, Valuation Techniques [Text Block] Fair Value, Assets Measured on Recurring Basis, Valuation Techniques [Abstract] Fair Value, Assets Measured on Recurring Basis, Cash and Cash Equivalents, Valuation Techniques Fair Value, Assets Measured on Recurring Basis, Accounts Receivable, Valuation Techniques Fair Value, Assets Measured on Recurring Basis, Notes Receivable, Valuation Techniques Fair Value, Assets Measured on Recurring Basis, Premiums Receivable, Valuation Techniques Fair Value, Assets Measured on Recurring Basis, Investments, Valuation Techniques Fair Value, Assets Measured on Recurring Basis, Equity Method Investments, Valuation Techniques Fair Value, Assets Measured on Recurring Basis, Cost Method Investments, Valuation Techniques Fair Value, Assets Measured on Recurring Basis, Derivative Financial Instruments, Assets, Valuation Techniques Fair Value, Assets Measured on Recurring Basis, Trading Account Assets, Valuation Techniques Fair Value, Assets Measured on Recurring Basis, Loans Receivable, Valuation Techniques Fair Value, Assets Measured on Recurring Basis, Cash Surrender Value, Valuation Techniques Fair Value, Assets Measured on Recurring Basis, Interest Continued to be Held, Valuation Techniques Fair Value, Assets Measured on Recurring Basis, Servicing Rights, Valuation Techniques Fair Value, Assets Measured on Recurring Basis, Investment in Federal Home Loan Bank Stock, Valuation Techniques Fair Value, Assets Measured on Recurring Basis, Federal Funds Sold and Securities Borrowed or Purchased under Agreements to Resell, Valuation Techniques Fair Value, Liabilities Measured on Recurring Basis, Valuation Techniques [Abstract] Fair Value, Liabilities Measured on Recurring Basis, Accounts Payable, Valuation Techniques Fair Value, Liabilities Measured on Recurring Basis, Accrued Liabilities, Valuation Techniques Fair Value, Liabilities Measured on Recurring Basis, Mandatorily Redeemable Preferred Stock, Valuation Techniques Fair Value, Liabilities Measured on Recurring Basis, Guarantees, Valuation Techniques Fair Value, Liabilities Measured on Recurring Basis, Commitments, Valuation Techniques Fair Value, Liabilities Measured on Recurring Basis, Foreign Currency Contracts, Valuation Techniques Fair Value, Liabilities Measured on Recurring Basis, Derivative Financial Instruments, Liabilities, Valuation Techniques Fair Value, Liabilities Measured on Recurring Basis, Investment Contracts, Valuation Techniques Fair Value, Liabilities Measured on Recurring Basis, Federal Home Loan Bank Borrowings, Valuation Techniques Fair Value, Liabilities Measured on Recurring Basis, Securities Loaned or Sold under Agreements to Repurchase, Valuation Techniques Fair Value, Liabilities Measured on Recurring Basis, Federal Funds Purchased, Valuation Techniques Fair Value, Liabilities Measured on Recurring Basis, Federal Funds Purchased and Securities Sold under Agreements to Repurchase, Valuation Techniques Fair Value, Liabilities Measured on Recurring Basis, Minority Interests, Valuation Techniques Fair Value, Liabilities Measured on Recurring Basis, Trading Liabilities, Valuation Techniques Fair Value, Liabilities Measured on Recurring Basis, Capital Lease Obligations, Valuation Techniques Fair Value, Liabilities Measured on Recurring Basis, Deposits, Valuation Techniques Fair Value, Liabilities Measured on Recurring Basis, Subordinated Debt Obligations, Valuation Techniques Fair Value, Liabilities Measured on Recurring Basis, Obligations, Valuation Techniques Fair Value, Liabilities Measured on Recurring Basis, Borrowings, Valuation Techniques Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Text Block] Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table] Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, by Asset Type [Axis] Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Asset Types [Domain] Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value, Beginning Balance Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value, Ending Balance Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Purchases, Sales, Issuances, Settlements Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings, Description Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Other Comprehensive Income Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers, Net Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Period Increase (Decrease) Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Period Increase (Decrease), Total Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Text Block] Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table] Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Liability Types [Domain] Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, by Liability Type [Axis] Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward] Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability Value Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability Value, Beginning Balance Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability Value, Ending Balance Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Other Comprehensive Income Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Purchases, Sales, Issuances, Settlements Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Transfers, Net Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Period Increase (Decrease) Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Period Increase (Decrease), Total Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings, Description Fair Value, Assets and Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Abstract] Schedule of Stockholders' Equity Note, Warrants or Rights [Text Block] Class of Warrant or Right [Table] Class of Warrant or Right [Axis] Class of Warrant or Right, Description [Domain] Capital Unit, Class A [Member] Capital Unit, Class B [Member] Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Rate of Compensation Increase Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate Support Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate Support, Bond Indices Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Discount Rate Support, Bond Terms Sale Leaseback Transaction, Quarterly Rental Payments Fair Value, Assets Measured on Recurring Basis, Gain (Loss) Included in Earnings [Abstract] Fair Value, Assets Measured on Recurring Basis, Gain (Loss) Included in Trading Revenue Fair Value, Assets and Liabilities Measured on Recurring Basis, Gain (Loss) Included in Earnings [Text Block] Fair Value, Assets Measured on Recurring Basis, Gain (Loss) Included in Other Income Fair Value, Assets Measured on Recurring Basis, Change in Unrealized Gain (Loss) Included in Trading Revenue Fair Value, Assets Measured on Recurring Basis, Change in Unrealized Gain (Loss) Included in Investment Income Fair Value, Assets Measured on Recurring Basis, Change in Unrealized Gain (Loss) Included in Other Income Fair Value, Assets Measured on Recurring Basis, Gain (Loss) Included in Earnings, Description Fair Value, Liabilities Measured on Recurring Basis, Gain (Loss) Included in Earnings [Abstract] Fair Value, Liabilities Measured on Recurring Basis, Gain (Loss) Included in Trading Revenue Fair Value, Liabilities Measured on Recurring Basis, Change in Unrealized Gain (Loss) Included in Trading Revenue Fair Value, Liabilities Measured on Recurring Basis, Change in Unrealized Gain (Loss) Included in Investment Income Fair Value, Liabilities Measured on Recurring Basis, Gain (Loss) Included in Other Income Fair Value, Liabilities Measured on Recurring Basis, Change in Unrealized Gain (Loss) Included in Other Income Fair Value, Liabilities Measured on Recurring Basis, Gain (Loss) Included in Earnings, Description Regulatory Assets and Liabilities, Other Disclosures [Abstract] Regulatory Current Asset, End Date for Recovery Regulatory Noncurrent Liability, End Date for Recovery Sale of Homes Impairment of Ongoing Project Option Indexed to Issuer's Equity, Strike Price Option Indexed to Issuer's Equity, Shares Option Indexed to Issuer's Equity, Settlement Date or Dates Option Indexed to Issuer's Equity, Classification Option Indexed to Issuer's Equity, Settlement Alternatives Option Indexed to Issuer's Equity, Settlement Alternatives, at Fair Value Option Indexed to Issuer's Equity, Contract Reclassification Forward Contract Indexed to Issuer's Equity, Type [Domain] Forward Contract Indexed to Issuer's Equity, Forward Rate Forward Contract Indexed to Issuer's Equity, Shares Forward Contract Indexed to Issuer's Equity, Settlement Date or Dates Forward Contract Indexed to Issuer's Equity, Classification Forward Contract Indexed to Issuer's Equity, Settlement Alternatives Forward Contract Indexed to Issuer's Equity, Settlement Alternatives, at Fair Value Forward Contract Indexed to Issuer's Equity, Contract Reclassification Operating Loss Carryforwards [Table] Operating Loss Carryforwards by Tax Authority [Axis] Operating Loss Carryforwards [Line Items] Summary of Operating Loss Carryforwards [Text Block] Repurchase and Resale Agreements, Securities Borrowed and Loaned [Abstract] Fair Value, Inputs, Level 1 [Member] Fair Value, Inputs, Level 2 [Member] Fair Value, Inputs, Level 3 [Member] Fair Value, Assets Measured on Nonrecurring Basis [Abstract] Fair Value, Assets Measured on Nonrecurring Basis, Valuation Techniques [Text Block] Fair Value, Assets Measured on Nonrecurring Basis [Text Block] Fair Value, Assets Measured on Nonrecurring Basis [Table] Fair Value, Assets Measured on Nonrecurring Basis, Disclosure Items [Axis] Fair Value, Assets Measured on Nonrecurring Basis, Disclosure Items [Domain] Fair Value, Assets Measured on Nonrecurring Basis, Gains (Losses) [Member] Fair Value, Assets Measured on Nonrecurring Basis, Financial Statement Captions [Line Items] Inventory, Noncurrent, Fair Value Disclosure Property, Plant, and Equipment, Fair Value Disclosure Capital Leased Assets, Noncurrent, Fair Value Disclosure Investments in Affiliates, Subsidiaries, Associates, and Joint Ventures, Fair Value Disclosure Held-to-maturity Securities, Fair Value Disclosure Investment in Physical Commodities, Fair Value Disclosure Goodwill, Fair Value Disclosure Mortgage Loans on Real Estate, Minimum Interest Rate in Range Mortgage Loans on Real Estate, Maximum Interest Rate in Range Mortgage Loans on Real Estate, Delinquent Principal or Interest, Acquired from Affiliates Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure Finite-lived Intangible Assets, Fair Value Disclosure Investments in Power and Distribution Projects, Fair Value Disclosure Assets Held-for-sale, Long Lived, Fair Value Disclosure Regulatory Assets, Noncurrent, Fair Value Disclosure Gas Purchase Contract, Fair Value Disclosure Fair Value, Assets Measured on Nonrecurring Basis, Valuation Techniques, Inventory, Noncurrent Fair Value, Assets Measured on Nonrecurring Basis, Valuation Techniques, Property, Plant, and Equipment Fair Value, Assets Measured on Nonrecurring Basis, Valuation Techniques, Capital Leased Assets, Noncurrent Fair Value, Assets Measured on Nonrecurring Basis, Valuation Techniques, Investments in Affiliates, Subsidiaries, Associates, and Joint Ventures Fair Value, Assets Measured on Nonrecurring Basis, Valuation Techniques, Held-to-maturity Securities Fair Value, Assets Measured on Nonrecurring Basis, Valuation Techniques, Investment in Physical Commodities Fair Value, Assets Measured on Nonrecurring Basis, Valuation Techniques, Goodwill Fair Value, Assets Measured on Nonrecurring Basis, Valuation Techniques, Indefinite-lived Intangible Assets (Excluding Goodwill) Fair Value, Assets Measured on Nonrecurring Basis, Valuation Techniques, Finite-lived Intangible Assets Fair Value, Assets Measured on Nonrecurring Basis, Valuation Techniques, Investments in Power and Distribution Projects Fair Value, Assets Measured on Nonrecurring Basis, Valuation Techniques, Assets Held-for-sale, Long Lived Fair Value, Assets Measured on Nonrecurring Basis, Valuation Techniques, Regulatory Assets, Noncurrent Fair Value, Assets Measured on Nonrecurring Basis, Valuation Techniques, Gas Purchase Contract Fair Value, Assets Measured on Nonrecurring Basis, Unobservable Inputs, Description and Development [Text Block] Fair Value, Assets Measured on Nonrecurring Basis, Unobservable Inputs, Description and Development, Inventory, Noncurrent Fair Value, Assets Measured on Nonrecurring Basis, Unobservable Inputs, Description and Development Property, Plant, and Equipment Fair Value, Assets Measured on Nonrecurring Basis, Unobservable Inputs, Description and Development, Capital Leased Assets, Noncurrent Fair Value, Assets Measured on Nonrecurring Basis, Unobservable Inputs, Description and Development, Investments in Affiliates, Subsidiaries, Associates, and Joint Ventures Fair Value, Assets Measured on Nonrecurring Basis, Unobservable Inputs, Description and Development, Held-to-maturity Securities Fair Value, Assets Measured on Nonrecurring Basis, Unobservable Inputs, Description and Development, Investment in Physical Commodities Fair Value, Assets Measured on Nonrecurring Basis, Unobservable Inputs, Description and Development, Goodwill Fair Value, Assets Measured on Nonrecurring Basis, Unobservable Inputs, Description and Development, Indefinite-lived Intangible Assets (Excluding Goodwill) Fair Value, Assets Measured on Nonrecurring Basis, Unobservable Inputs, Description and Development, Finite-lived Intangible Assets Fair Value, Assets Measured on Nonrecurring Basis, Unobservable Inputs, Description and Development, Investments in Power and Distribution Projects Fair Value, Assets Measured on Nonrecurring Basis, Unobservable Inputs, Description and Development, Assets Held-for-sale, Long Lived Fair Value, Assets Measured on Nonrecurring Basis, Unobservable Inputs, Description and Development, Regulatory Assets, Noncurrent Fair Value, Assets Measured on Nonrecurring Basis, Unobservable Inputs, Description and Development, Gas Purchase Contract Common Stock, Value, Including Additional Paid in Capital, Issued [Abstract] Common Stock, Value, Including Additional Paid in Capital, Issued, Restricted Stock Award, Net of Forfeitures [Abstract] Common Stock, Value, Excluding Additional Paid in Capital, Issued [Abstract] Common Stock, Value, Excluding Additional Paid in Capital, Issued, Restricted Stock Award, Net of Forfeitures [Abstract] Common Stock, Shares, Issued, Restricted Stock Award, Net of Forfeitures [Abstract] Additional Paid in Capital, Stock Issued [Abstract] Additional Paid in Capital, Stock Issued, Restricted Stock Award, Net of Forfeitures [Abstract] Additional Paid in Capital, Common Stock, Stock Issued [Abstract] Additional Paid in Capital, Common Stock, Stock Issued, Restricted Stock Award, Net of Forfeitures [Abstract] Treasury Stock, Value, Stock Issued, Restricted Stock Award, Net of Forfeitures [Abstract] Treasury Stock, Shares, Stock Issued, Restricted Stock Award, Net of Forfeitures [Abstract] Retained Earnings, Stock Issued, Compensation [Abstract] Preferred Stock, Including Additional Paid in Capital Preferred Stock, Including Additional Paid in Capital, Total Preferred Stock, Including Additional Paid in Capital, Ending Balance Preferred Stock, Including Additional Paid in Capital, Beginning Balance Common Stock, Including Additional Paid in Capital Common Stock, Including Additional Paid in Capital, Total Common Stock, Including Additional Paid in Capital, Ending Balance Common Stock, Including Additional Paid in Capital, Beginning Balance Other Comprehensive Income, Reclassification of Transition Asset (Obligation), Recognized in Net Periodic Benefit Cost, Net of Tax Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income [Abstract] Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income, Net Gain (Loss) Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income, Net Gain (Loss), Total Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income, Net Gain (Loss) [Abstract] Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income, Net Prior Service Cost (Credit) [Abstract] Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income, Net Prior Service Cost (Credit) Defined Benefit Plan, Amounts Recognized in Other Comprehensive Income, Net Prior Service Cost (Credit), Total Defined Benefit Plan, Amounts that Will be Amortized from Accumulated Other Comprehensive Income (Loss) in Next Fiscal Year Defined Benefit Plan, Amounts that Will be Amortized from Accumulated Other Comprehensive Income (Loss) in Next Fiscal Year, Total Capital Lease Obligations Incurred Fair Value, Option [Text Block] Fair Value, Option, Eligible Item or Group [Domain] Fair Value Option, Other Eligible Items [Member] Firm Commitment Not Recognized at Inception, Fair Value Option [Member] Written Loan Commitment, Fair Value Option [Member] Insurance Contract, Rights and Obligations, Fair Value Option [Member] Warranty, Rights and Obligations, Fair Value Option [Member] Nonfinancial Embedded Derivative, Fair Value Option [Member] Fair Value, Option, Reasons for Election Fair Value, Option, Reasons for Partial Election Capital Leases, Net Investment in Direct Financing Leases, Accumulated Amortization Capital Leases, Net Investment in Sales Type Leases, Accumulated Amortization Extraordinary and Unusual Items [Abstract] Health Care Organizations [Abstract] Transfers and Servicing [Abstract] Leases, Capital [Abstract] Leases, Operating [Abstract] Equity [Abstract] Other Liabilities and Shares Subject to Mandatory Redemption [Abstract] Investments, All Other Investments [Abstract] Risks and Uncertainties [Abstract] Partners' Capital Disclosures [Abstract] Fair Value, Option, Relation to Balance Sheet, Partial Election Fair Value, Option, Partial Election Disclosures [Abstract] Fair Value, Option, Relation to Measurement Inputs Fair Value, Option, Interest and Dividends, Measurement Fair Value, Option, Credit Risk, Gains (Losses) on Assets, Methodology Fair Value, Option, Credit Risk, Gains (Losses) on Liabilities, Methodology Fair Value, Option, Credit Risk, Gains (Losses) on Liabilities, Reasons Fair Value, Option, Qualitative Disclosures Related to Election [Text Block] Fair Value, Option, Qualitative Disclosures Related to Election [Table] Fair Value, Option, Qualitative Disclosures Related to Election, by Eligible Item or Group [Axis] Fair Value, Option, Qualitative Disclosures Related to Election [Line Items] Fair Value, Option, Methodology and Assumptions Fair Value, Option, Events Triggering Election, Reasons Fair Value, Option, Quantitative Disclosures Related to Election [Text Block] Fair Value, Option, Quantitative Disclosures Related to Election [Table] Fair Value, Option, Quantitative Disclosures Related to Election, by Eligible Item or Group [Axis] Fair Value, Option, Quantitative Disclosures Related to Election [Line Items] Fair Value, Option, Ineligible Items, Aggregate Carrying Amount Fair Value, Option, Aggregate Differences, Long-term Debt Instruments Fair Value, Option, Aggregate Differences, Loans and Long-term Receivables Fair Value, Option, Aggregate Differences [Abstract] Fair Value, Option, Loans Held as Assets, 90 Days or More Past Due Fair Value, Option, Loans Held as Assets, Aggregate Amount in Nonaccrual Status Fair Value, Option, Loans Held as Assets, Aggregate Difference Fair Value, Option, Loans Held as Assets [Abstract] Fair Value, Option, Changes in Fair Value, Gain (Loss) Fair Value, Option, Credit Risk, Gains (Losses) on Assets Fair Value, Option, Credit Risk, Gains (Losses) on Liabilities Fair Value, Option, Credit Risk, Gain (Loss) Qualitative Disclosures [Abstract] Fair Value, Option, Credit Risk, Gain (Loss) Quantitative Disclosures [Abstract] Fair Value, Option, Events Triggering Election, Effect on Earnings Fair Value, by Balance Sheet Grouping [Abstract] Fair Value Disclosures [Text Block] Fair Value, by Balance Sheet Grouping [Text Block] Other Assets, Current [Line Items] Partners' Capital Account, Sale of Units [Abstract] Partners' Capital Account, Units, Treasury Other Assets, Current Disclosure [Abstract] Other Assets, Noncurrent Disclosure [Abstract] Operating Leases, Income Statement, Lease Revenue [Abstract] Characteristics of Securitizations that are Accounted for as Sale Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums Equity, Class of Preferred Stock [Axis] Equity, Class of Convertible Preferred Stock [Axis] Equity, Class of Redeemable Preferred Stock [Axis] Equity, Class of Redeemable Convertible Preferred Stock [Axis] Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Investment in Leveraged Leases, Net [Abstract] Capital Leases, Lessee Balance Sheet, Assets by Major Class, Gross [Abstract] Capital Leases, Balance Sheet, Assets by Major Class, Net, Lessee Balance Sheet [Abstract] Capital Leases, Lessor Balance Sheet, Net Investment in Direct Financing and Sales Type Leases, Current [Abstract] Capital Leases, Lessor Balance Sheet, Net Investment in Direct Financing and Sales Type Leases, Noncurrent [Abstract] Net Investment in Direct Financing and Sales Type Leases [Abstract] Assets Held-for-sale, Current [Abstract] Capital Leases, Net Investment in Direct Financing and Sales Type Leases [Abstract] Temporary Equity, Redemption Value Temporary Equity, Carrying Amount Temporary Equity, Value of Shares Subscribed but Unissued Temporary Equity, Shares Subscribed but Unissued, Subscriptions Receivable Temporary Equity, Share Subscriptions Temporary Equity, Shares Subscribed but Unissued Temporary Equity, Shares Authorized Temporary Equity, Shares Issued Temporary Equity, Shares Outstanding Capital Leased Assets, Gross Quarterly Financial Information [Text Block] Convertible Notes Payable Notes Payable Notes Payable, Total Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets [Abstract] Defined Benefit Plan, Plans with Benefit Obligations in Excess of Plan Assets, Aggregate Fair Value of Plan Assets Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Accumulated Benefit Obligation Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Fair Value of Plan Assets Senior Notes Nonredeemable Preferred Stock, Liquidation Preference Common Stock, Conversion Basis Subsidiary or Equity Method Investee, Sale of Stock by Subsidiary or Equity Investee [Table] Defined Benefit Plan, Assumptions Used Calculating Net Periodic Benefit Cost, Expected Long-term Return on Assets, Determination Date Net Cash Provided by (Used in) Investing Activities, Continuing Operations [Abstract] Net Cash Provided by (Used in) Financing Activities, Continuing Operations [Abstract] Net Cash Provided by (Used in) Investing Activities, Continuing Operations Net Cash Provided by (Used in) Investing Activities, Continuing Operations, Total Net Cash Provided by (Used in) Financing Activities, Continuing Operations Net Cash Provided by (Used in) Financing Activities, Continuing Operations, Total Liability for Future Policy Benefits Activity [Abstract] Movement in Deferred Sales Inducements [Roll Forward] Deferred Sales Inducements [Abstract] Partners' Capital Account, Value [Abstract] Additional Paid in Capital, Stock Issued, Convertible Securities Recorded Third-Party Environmental Recoveries, Net [Abstract] Payments to Acquire Buildings Payments to Acquire Land Held-for-use Payments to Acquire Machinery and Equipment Payments to Acquire Furniture and Fixtures Proceeds from Sale of Land Held-for-use Proceeds from Sale of Buildings Proceeds from Sale of Machinery and Equipment Proceeds from Sale of Furniture and Fixtures Proceeds from Sale of Other Property, Plant, and Equipment Additional Paid in Capital, Stock Issued, Termination of S Corporation Election Increase (Decrease) in Outstanding Checks, Operating Activities Long-term Debt, by Components Alternative [Abstract] Long-term Debt, by Maturity [Abstract] Long-term Debt, Maturing in Years Two and Three [Abstract] Long-term Debt, Maturing in Years Four and 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Accumulated Other Comprehensive Income (Loss), before Tax, Ending Balance Accumulated Other Comprehensive Income (Loss), before Tax, Total Increase (Decrease) in Securities Sold, Not yet Purchased Movement in Liability for Unpaid Claims and Claims Adjustment Expense, Net [Roll Forward] Increase (Decrease) in Accumulated Other Comprehensive Income (Loss), Components, Net of Tax [Abstract] Increase (Decrease) in Accumulated Other Comprehensive Income, Foreign Currency Translation Adjustment, Net of Tax [Roll Forward] Increase (Decrease) in Accumulated Other Comprehensive Income (Loss), Deferred Hedging Adjustment, Net of Tax [Roll Forward] Accumulated Other Comprehensive Income (Loss), Deferred Hedging Adjustment, Net of Tax Accumulated Other Comprehensive Income (Loss), Deferred Hedging Adjustment, Net of Tax, Beginning Balance Accumulated Other Comprehensive Income (Loss), Deferred Hedging Adjustment, Net of Tax, Ending Balance Increase (Decrease) in Accumulated Other Comprehensive 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Adjustment, Net of Tax [Roll Forward] Partners' Capital Account, Units [Abstract] Additional Paid in Capital, Preferred Stock, Stock Issued [Abstract] Additional Paid in Capital, Preferred Stock, Stock Issued, New Issues Premiums Written, Assumed, Ceded and Earned and Industry Ratios [Abstract] Additional Paid in Capital, Preferred Stock, Stock Issued, Share-based Compensation Additional Paid in Capital, Preferred Stock, Stock Issued, Employee Stock Purchase Plan Additional Paid in Capital, Preferred Stock, Stock Issued, Employee Stock Ownership Plan Additional Paid in Capital, Preferred Stock, Shares Held in Trust for Employee Stock Ownership Plan Additional Paid in Capital, Preferred Stock, Stock Issued, Restricted Stock Award, Gross Additional Paid in Capital, Preferred Stock, Restricted Stock Award, Forfeitures Additional Paid in Capital, Preferred Stock, Stock Issued, Acquisitions Additional Paid in Capital, Preferred Stock, Stock Issued, Stock Options Exercised Additional Paid in Capital, Preferred Stock, Stock Issued, Value, Mark-to-Market Adjustment Additional Paid in Capital, Preferred Stock, Treasury Stock Reissued as Preferred Additional Paid in Capital, Preferred Stock, Repurchased and Retired Common Stock, Value, Including Additional Paid in Capital, Issued, Mark-to-Market Adjustment Preferred Stock, Value, Including Additional Paid in Capital, Issued [Abstract] Preferred Stock, Value, Including Additional Paid in Capital, Issued, New Issues Liability for Unpaid Claims and Claims Adjustment Expense, Gross [Abstract] Option Indexed to Issuer's Equity, Type [Domain] Liability for Future Policy Benefits [Abstract] Deferred Charges, Insurers [Abstract] Unconditional Purchase Obligations (Excluding Capital Stock Redemptions) [Abstract] Unrecorded Unconditional Purchase Obligation by Category of Item Purchased [Axis] Unrecorded Unconditional Purchase Obligation [Line Items] Long-term Commitment (Excluding Unconditional Purchase Obligation) [Abstract] Long-term 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Valuation Allowance, Operating Loss Carryforwards [Member] Valuation Allowance, Other Tax Carryforward [Member] Valuation Allowance, Real Estate Owned [Member] Valuation Allowance, Tax Credit Carryforward [Member] Allowance for Uncollectible Customer's Liability for Acceptances [Member] Allowance for Loan and Lease Losses, Real Estate [Member] Valuation Allowance for Impairment of Recognized Servicing Assets [Member] Allowance for Uncollectible Minimum Lease Payments, Capital Leases, Net Investment in Direct Financing Leases [Member] Broker Dealer Liabilities [Abstract] Breakpoint Discount Refund Premiums Earned, Net, Reinsurance Premiums for Insurance Companies [Abstract] Unusual or Infrequent Item, Net of Insurance Proceeds [Abstract] Principal Transaction Revenue [Abstract] Preferred Stock, Value, Excluding Additional Paid in Capital, Issued, Employee Stock Purchase Plan Preferred Stock, Value, Excluding Additional Paid in Capital, Issued, Employee Stock Ownership Plan Preferred 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Financing Activities Increase (Decrease) in Stockholders' Equity [Roll Forward] Stockholders' Equity, Period Increase (Decrease) Stockholders' Equity, Period Increase (Decrease), Total Derivative Assets, by Balance Sheet Classification, Current [Abstract] Cash Flow Hedges at Fair Value, Net [Abstract] Fair Value Hedges at Fair Value, Net, Total [Abstract] Net Investment Hedges at Fair Value, Net, Total [Abstract] Other Derivatives Not Designated as Hedging Instruments at Fair Value, Net, Total [Abstract] Notional Amount of Derivatives, Total [Abstract] Hedges at Fair Value, Net, Total [Abstract] Gain (Loss) on Cash Flow Hedge Ineffectiveness, Net, Total [Abstract] Gain (Loss) from Components Excluded from Assessment of Cash Flow Hedge Effectiveness, Net, Total [Abstract] Cash Flow Hedge Gain (Loss) Reclassified to Revenue, Net [Abstract] Cash Flow Hedge Gain (Loss) Reclassified to Investment Income, Net [Abstract] Cash Flow Hedge Gain (Loss) Reclassified to Other Income, Net [Abstract] Cash Flow Hedge Gain (Loss) Reclassified to Cost of Sales, Net [Abstract] Cash Flow Hedge Gain (Loss) Reclassified to Interest Expense, Net [Abstract] Cash Flow Hedge Gain (Loss) Reclassified to Other Expense, Net [Abstract] Cash Flow Hedge Gain (Loss) Reclassified to Earnings, Net [Abstract] Property, Plant and Equipment, Net, by Type [Abstract] Foreign Currency Derivative Instruments Not Designated as Hedging Instruments at Fair Value, Net [Abstract] Price Risk Derivatives, at Fair Value, Net [Abstract] Price Risk Cash Flow Hedge Derivative, at Fair Value, Net [Abstract] Unrealized Gain (Loss) on Price Risk Cash Flow Derivatives, before Tax [Abstract] Price Risk Fair Value Hedge Derivative, at Fair Value, Net [Abstract] Price Risk Derivative Instruments Not Designated as Hedging Instruments, at Fair Value, Net [Abstract] Credit Risk Derivatives, at Fair Value, Net [Abstract] Interest Rate Cash Flow Hedge Derivative at Fair Value, Net [Abstract] Interest Rate Derivative Instruments Not Designated as Hedging Instruments at Fair Value, Net [Abstract] Interest Rate Derivatives, at Fair Value, Net [Abstract] Unrealized Gain (Loss) on Foreign Currency Derivatives, before Tax [Abstract] Interest Rate Fair Value Hedge Derivative at Fair Value, Net [Abstract] Foreign Currency Derivatives at Fair Value, Net [Abstract] Capital Leases, Indemnification Agreements, Description Operating Leases, Indemnification Agreements, Description Leveraged Leases, Effect of Change in Tax Rate Securities Sold, Not yet Purchased, Fair Value Disclosure Securities Sold, Not yet Purchased, Fair Value Disclosure, Methodology Securities Sold, Not yet Purchased, Fair Value Disclosure, Significant Assumptions Fair Value, Estimate Not Practicable, Securities Sold, Not yet Purchased Fair Value, Concentration of Risk, Securities Sold, Not yet Purchased Fair Value, Liabilities Measured on Recurring Basis, Securities Sold, Not yet Purchased Fair Value, Liabilities Measured on Recurring Basis, Securities Sold, Not yet Purchased, Valuation Techniques Life Insurance, Corporate or Bank Owned, Change in Value Defined Benefit Plan, Accumulated Other Comprehensive Income Additional Paid in Capital, Common Stock, Stock Split Notional Amount of Net Investment Hedging Instruments, Total [Abstract] Deferred Finance Costs, Net Common Stock, Value, Excluding Additional Paid in Capital, Stock Split Preferred Stock, Value, Excluding Additional Paid in Capital, Stock Split Additional Paid in Capital, Preferred Stock, Stock Split Restricted Cash and Investments [Abstract] Interest Expense, Borrowings Interest Expense, Borrowings, Total Interest Expense, Deposits Interest Expense, Deposits, Total Public Utilities, Property, Plant and Equipment, Plant in Service [Abstract] Public Utilities, Property, Plant and Equipment, Transmission and Distribution [Abstract] Deferred Tax Assets, Net, Current Classification [Abstract] Deferred Tax Assets, Net, Noncurrent Classification [Abstract] Sale of Business [Abstract] Sale of Business, Description Share Based Compensation, Shares Authorized under Stock Option Plans, Intrinsic Value Share-based Compensation, Shares Authorized under Stock Option Plans, Exercisable Share-based Compensation, Shares Authorized under Stock Option Plans, Exercisable, Intrinsic Value Share-based Compensation, Shares Authorized under Stock Option Plans, Exercisable, Weighted Average Exercise Price Share-based Compensation, Shares Authorized under Stock Option Plans, Exercisable, Weighted Average Remaining Contractual Term Share-based Compensation, Shares Authorized under Stock Option Plans, Weighted Average Remaining Contractual Term Accrual for Environmental Loss Contingencies [Abstract] Income Tax Examination, Interest from Examination Income Tax Examination, Penalties from Examination Customer Securities for which Entity has Right to Sell or Repledge [Abstract] Customer Securities for which Entity has Right to Sell or Repledge, Description Customer Securities for which Entity has Right to Sell or Repledge, Classification Customer Securities for which Entity has Right to Sell or Repledge, Securities Type [Domain] Customer Securities for which Entity has Right to Sell or Repledge [Axis] Customer Securities for which Entity has Right to Sell or Repledge, Fair Value of Securities Sold or Repledged Customer Securities for which Entity has Right to Sell or Repledge [Line Items] Customer Securities for which Entity has Right to Sell or Repledge, Securities Type Customer Securities for which Entity has Right to Sell or Repledge [Table] Indication that Entity was in Development Stage in Prior Years Policyholders' Surplus of Life Insurance Entity [Member] Schedule of Customer Securities for which Entity has Right to Sell or Repledge [Text Block] Additional Paid in Capital, Preferred Stock, Debt with Detachable Stock Purchase Warrant Issued Additional Paid in Capital, Common Stock, Debt with Detachable Stock Purchase Warrant Issued Future Minimum Sublease Rentals, Sale Leaseback Transactions [Abstract] Future Minimum Sublease Rentals, Sale Leaseback Transactions, within One Year Future Minimum Sublease Rentals, Sale Leaseback Transactions, within Two Years Future Minimum Sublease Rentals, Sale Leaseback Transactions, within Three Years Future Minimum Sublease Rentals, Sale Leaseback Transactions, within Four Years Future Minimum Sublease Rentals, Sale Leaseback Transactions, within Five Years Future Minimum Sublease Rentals, Sale Leaseback Transactions, Thereafter Future Minimum Sublease Rentals, Sale Leaseback Transactions Future Minimum Sublease Rentals, Sale Leaseback Transactions, Total Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Rental Receivables, Net Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Rental Receivables, Net, Total Leveraged Leases, Net Investment in Leveraged Leases Disclosure, Rental Receivables, Net [Abstract] Increase (Decrease) in Brokerage Receivables Increase (Decrease) in Payables to Broker-Dealers Indefinite-Lived License Agreements Indefinite-Lived Trade Names Indefinite-Lived Trade Secrets Indefinite-Lived Trademarks Noninterest Income, Other [Abstract] Description of Accounting and Regulatory Policies for Income Taxes, Including Investment Tax Credits Pledged Financial Instruments Separately Reported, Securities Pledged, by Type of Security [Abstract] Pledged Assets Separately Reported, Securities Pledged as Collateral, at Fair Value, by Type of Agreement [Abstract] Transfers and Servicing of Financial Assets [Text Block] Proceeds from Sale and Collection of Lease Receivables Proceeds from Sale and Collection of Lease Receivables, Total Proceeds from Sale and Collection of Lease Receivables [Abstract] Proceeds from Collection of Lease Receivables Foreclosure Claims Receivable [Member] Foreclosure Claims Receivable, Valuation, Policy Advance, Allowance, Policy Coinsurance Loss, Policy Refunds Received Related to Revenue from Different Year [Member] Refund Received Related to Revenue from Different Year, Year Revenue Recognized Regulated Entity, Other Assets, Noncurrent Regulated Entity, Other Assets, Noncurrent, Total Adjustment to Capitalized Interest for Regulated Operations [Member] Description of Significant Servicing Covenants for Servicers with Net Worth Requirements from Multiple Sources Realized Gain (Loss) on Sale of Other Loans and Leases Excess Tax Benefit from Stock-based Compensation, Operating Activities Interest Income from Affiliates Redeemable Preferred Stock, Accounting Treatment Redeemable Preferred Stock, Aggregate Amount of Redemption Requirement Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax, Ending Balance Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax, Beginning Balance Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax Common Stock, Call or Exercise Features Schedule of Treasury Stock by Class [Text Block] Class of Treasury Stock [Domain] Major Class of Acquired Indefinite-lived Intangible Asset, Class Name [Domain] Acquired Indefinite-lived Intangible Asset by Major Class [Axis] Major Class of Acquired Indefinite-lived Intangible Asset [Line Items] Major Class of Acquired Indefinite-lived Intangible Asset [Table] Acquired Indefinite-lived Intangible Assets [Abstract] Major Class of Indefinite-lived Intangible Asset, Class Name [Domain] Indefinite-lived Intangible Asset by Major Class [Axis] Major Class of Indefinite-lived Intangible Asset [Line Items] Major Class of Indefinite-lived Intangible Asset [Table] Other Indefinite-lived Intangible Assets Long-Lived Assets to be Abandoned, Carrying Value of Asset Schedule of Acquired Indefinite-lived Intangible Assets, by Major Class [Text Block] Schedule of Indefinite-lived Intangible Assets by Major Class [Text Block] Treasury Stock, Carrying Basis Treasury Stock, Number of Shares Held General Insurance Expense Embedded Derivative, No Longer Bifurcated, Reason Embedded Derivative, No Longer Bifurcated, Amount Reclassified to Stockholders' Equity Real Estate Accumulated Depreciation, Real Estate Sold Real Estate and Accumulated Depreciation, Other Required Disclosures [Abstract] Income (Loss) from Equity Method Investments, Net of Dividends or Distributions [Abstract] Common Stock, Shares Subscribed but Unissued Related Party Transaction, Due from (to) Related Party, Noncurrent Related Party Transaction, Due from (to) Related Party, Noncurrent, Total Related Party Transaction, Due from (to) Related Party, Noncurrent [Abstract] Related Party Transaction, Due from (to) Related Party, Noncurrent, Total Mortgage Loans on Real Estate, Other Deductions Mortgage Loans on Real Estate, Description, Type of Property [Axis] Mortgage Loans on Real Estate, Description, Property Type [Domain] Mortgage Loans on Real Estate, Periodic Payment Terms, Level Payments Mortgage Loans on Real Estate, Periodic Payment Terms, Varying Amounts Mortgage Loans on Real Estate, Periodic Payment Terms, Balloon Payment Amount Mortgage Loans on Real Estate, Other Required Disclosures [Abstract] Proceeds from Sale and Collection of Notes Receivable Proceeds from Sale and Collection of Notes Receivable, Total Proceeds from Sale and Collection of Notes Receivables [Abstract] Proceeds from Sale and Collection of Other Receivables Proceeds from Sale and Collection of Other Receivables, Total Proceeds from Collection of Other Receivables Proceeds from Sale and Collection of Other Receivables [Abstract] Class of Treasury Stock [Table] Equity, Class of Treasury Stock [Line Items] Escrow Deposit Interest Expense, Foreign Deposits Nonredeemable Preferred Stock, Par Stated Value Per Share Income (Loss) Available to Common Stockholders [Abstract] Proceeds from Sale and Collection of Loans Receivable Proceeds from Sale and Collection of Loans Receivable, Total Proceeds from Collection of Loans Receivable Proceeds from Sale and Collection of Loans Receivable [Abstract] Proceeds from Maturities, Prepayments and Calls of Securities, Operating Activities Additional Paid in Capital, Common Stock, Convertible Securities Additional Paid in Capital, Preferred Stock, Convertible Securities Additional Paid in Capital, Common Stock, Stock Issued, Termination of S Corporation Election Additional Paid in Capital, Preferred Stock, Stock Issued, Termination of S Corporation Election Additional Paid in Capital, Stock Split Additional Paid in Capital, Debt with Detachable Stock Purchase Warrant Issued Premiums and Other Receivables, Net Premiums and Other Receivables, Net, Total Deferred Policy Acquisition Costs and Value of Business Acquired [Abstract] Deferred Policy Acquisition Costs and Value of Business Acquired Deferred Policy Acquisition Costs and Value of Business Acquired, Total Receivables from Brokers, Dealers and Clearing Organizations Immaterial Error Correction Share-based Compensation Arrangement by Share-based Payment Award, Cash Flow Effect, Tax Benefit Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Range of Dividends Used Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Weighted Average Expected Dividend Financial Instruments Sold, Not yet Purchased, Derivatives and Other Contractual Agreements Financial Instruments Sold, Not yet Purchased, Derivatives and Other Contractual Agreements, Total Investment-related Liabilities [Abstract] Investment-related Liabilities Investment-related Liabilities, Total Redeemable Preferred Stock [Domain] Regulated Entity, Other Assets, Noncurrent [Abstract] Common Stock, Shares, Issued Common Stock, Shares, Issued, Total Depreciation, Nonproduction Long-term Debt Long-term Debt, Total Convertible Debt, Noncurrent Convertible Debt Increase (Decrease) in Deferred Income Taxes Increase (Decrease) in Deferred Revenue Deferred Revenue, Ending Balance Deferred Revenue, Beginning Balance Deferred Revenue Deferred Revenue, Total Other Cost and Expense, Operating, Total Other Cost and Expense, Operating Other Long-term Debt, Noncurrent Other Long-term Debt Other Assets, Noncurrent Other Assets, Noncurrent, Total Nonredeemable Preferred Stock, Shares, Outstanding Preferred Stock, Shares, Outstanding, Beginning Balance Preferred Stock, Shares, Outstanding, Ending Balance Real Estate Investment Property, Net [Abstract] Investment Income, Net [Abstract] Proceeds from Sale and Maturity of Other Investments [Abstract] Investment Income, Net, Amortization of Discount and Premium [Abstract] Interest and Dividends Payable [Abstract] Financial Instruments Sold, Not yet Purchased, Derivatives and Other Contractual Agreements [Abstract] Premiums Earned, Net, by Product Segment [Abstract] Common Stock, Shares, Issued, Period Increase Common Stock, Shares, Issued, Period Increase, Total Common Stock, Shares, Issued, Period Increase [Abstract] Preferred Stock, Shares, Issued Preferred Stock, Shares, Issued, Total Increase (Decrease) in Goodwill Carrying Value [Roll Forward] Goodwill Carrying Value, Period Increase (Decrease) Goodwill Carrying Value, Period Increase (Decrease), Total Other Comprehensive Income, Reclassification of Transition Asset (Obligation), Recognized in Net Periodic Benefit Cost, before Tax Payments for (Proceeds from) Other Deposits Operating Expenses [Abstract] Operating Expenses Operating Expenses, Total Earnings Per Share, Basic [Abstract] Earnings Per Share, Basic [Line Items] Earnings Per Share, Basic, Adjustment Earnings Per Share, Basic, before Adjustment Earnings Per Share, Basic, before Adjustment, Total Earnings Per Share, Basic, before Adjustment [Abstract] Earnings Per Share, Basic, by Common Class [Axis] Earnings Per Share, Basic, Other Disclosures [Abstract] Earnings Per Share, Diluted [Abstract] Earnings Per Share Disclosure [Text Block] Earnings Per Share Policy, Basic Earnings Per Share Policy, Diluted Earnings Per Share Reconciliation [Abstract] Antidilutive Securities Excluded from Computation of Earnings Per Share [Abstract] Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount Per Share Antidilutive Securities Excluded from Computation of Earnings Per Share, by Antidilutive Securities [Axis] Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] Basic Earnings Per Share Adjustment, Pro Forma Basic Earnings Per Share, Pro Forma Business Acquisition, Pro Forma Earnings Per Share, Basic Business Acquisition, Pro Forma Earnings Per Share, Diluted Diluted Earnings Per Share Pro Forma Earnings Per Share [Abstract] Unusual or Infrequent Item, Earnings Per Share Impact, Net Unusual or Infrequent Item, Earnings Per Share Impact, Gross Stockholders' Equity Note, Impact of Conversion of Contingently Convertible Securities on Diluted Earnings Per Share Schedule of Earnings Per Share, Diluted, by Common Class [Text Block] Schedule of Earnings Per Share, Diluted, by Common Class [Table] Schedule of Earnings Per Share, Basic, by Common Class [Text Block] Schedule of Earnings Per Share, Basic, by Common Class [Table] Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Text Block] Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table] SFAS 123R Share-based Payments Pro Forma Disclosures, Pro Forma Amounts Prior to Adoption, Actual Diluted Earnings Per Share SFAS 123R Share-based Payments Pro Forma Disclosures, Pro Forma Amounts Prior to Adoption, Actual Basic Earnings Per Share SFAS 123R Share-based Payments Pro Forma Disclosures, Periods Prior to Adoption, Fair Value Pro Forma Diluted Earnings Per Share SFAS 123R Share-based Payments Pro Forma Disclosures, Periods Prior to Adoption, Fair Value Pro Forma Basic Earnings Per Share SFAS 123R Share-based Payments Transition Disclosures, Period of Adoption, Effect on Diluted Earnings Per Share SFAS 123R Share-based Payments Transition Disclosures, Period of Adoption, Effect on Basic Earnings Per Share Planned Major Maintenance Activities, Effect of Change on Prior Period Per Share Amounts, Diluted Earnings Per Share Planned Major Maintenance Activities, Effect of Change on Prior Period Per Share Amounts, Basic Earnings Per Share New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Diluted Earnings Per Share New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Basic Earnings Per Share Impact of Restatement on Fully Diluted Earnings Per Share Impact of Restatement on Earnings Per Share, Diluted Impact of Restatement on Earnings Per Share, Basic Impact of Restatement on Earnings Per Share [Abstract] Employee Stock Ownership Plan (ESOP), Effect on Earnings Per Share Earnings Per Share, Subsequent Events Earnings Per Share, Potentially Dilutive Securities Earnings Per Share, Policy Earnings Per Share, Diluted, Other Disclosures [Abstract] Earnings Per Share, Diluted [Line Items] Earnings Per Share, Diluted, by Common Class [Axis] Earnings Per Share, Diluted, before Adjustment [Abstract] Earnings Per Share, Diluted, before Adjustment Earnings Per Share, Diluted, before Adjustment, Total Earnings Per Share, Diluted, Adjustment Earnings Per Share, Diluted, Pro Forma Adjustment Increase (Decrease) in Broker-Dealer Related Receivables (Payables), Net Goodwill Carrying Value, Ending Balance Goodwill Carrying Value, Beginning Balance Goodwill Carrying Value Goodwill Acquired During Period Goodwill Impairment Losses Goodwill Written off Related to Sale of Business Unit Unrealized Gain (Loss) on Hybrid Instrument, Net Description of Reorganization of Limited Liability Company (LLC) or Limited Liability Partnership (LLP) Through Business Combination [Abstract] Limited Liability Company (LLC) or Limited Partnership (LP), Assets and Liabilities Previously Held by Predecessor Entity(ies) to Business Combination Other Investments and Securities, at Cost Entity Owned Life Insurance [Member] Derivative Financial Instruments Indexed to, and Potentially Settled in, Entity's Own Stock, Equity [Abstract] Results of Operations, Sales or Transfers to Entity's Other Operations Results of Operations, Entity's Share of Equity Method Investees' Results of Operations for Oil and Gas Producing Activities Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves, Entity's Share of Equity Method Investees' Standardized Discounted Future Net Cash Flows Quarterly Financial Information, Explanatory Note, Period Quarterly Financial Information, Explanatory Disclosure Translation and Purchase Accounting Adjustments to Goodwill Allocation of Stock Compensation, Statement of Income [Abstract] Additional Paid in Capital, Common Stock, Converted Forward Contract Indexed to Issuer's Equity, Indexed Shares Option Indexed to Issuer's Equity, Indexed Shares Related Party Debt, Noncurrent Significant Purchase and Supply Commitment, Excluding Long-term Purchase Commitment [Abstract] Commitments Disclosure [Text Block] Significant Purchase Commitment, Description Significant Purchase Commitment, Remaining Minimum Amount Committed Significant Supply Commitment, Description Significant Supply Commitment, Remaining Minimum Amount Committed Employee Stock Ownership Plan (ESOP), Tax Benefit of Dividends Paid to Plan Forward Contract Indexed to Issuer's Equity [Text Block] Option Indexed to Issuer's Equity, Redeemable Stock, Redemption Requirements Forward Contract Indexed to Issuer's Equity, Redeemable Stock, Redemption Requirements Increase (Decrease) in Other Operating Liabilities Proceeds from Sale and Collection of Finance Receivables Redeemable Convertible Preferred Stock, Contract Terms Redeemable Preferred Stock, Contract Terms Investment Income, Net, Amortization of Discount and Premium Investment Income, Net, Amortization of Discount and Premium, Total Operating Leases, Income Statement, Initial Direct Costs Operating Leases, Income Statement, Carrying Amount at Lease Inception Exceeds Fair Value Share-based Liabilities Paid Unsolicited Tender Offer Expenses [Member] Insurance Settlement [Member] Gain Contingency, Description Reinsurance, Loss on Uncollectible Accounts in Period, Description Reinsurance, Loss on Uncollectible Accounts in Period, Amount Dividend Payments Restrictions Schedule, Statutory Capital and Surplus Recognition of Deferred Revenue Share-based Payment Award Name [Member] Share-based Payment Award Plan Name [Member] Present Value of Future Insurance Profits, Policy Schedule of Effects on Future Earnings and Cash Flows Resulting from Exit Plan [Text Block] Schedule of Effects on Future Earnings and Cash Flows Resulting from Exit Plan [Table] Effects on Future Earnings and Cash Flows Resulting from Exit Plan [Axis] Effects on Future Earnings and Cash Flows, by Type of Effect [Domain] Reduced Depreciation [Member] Reduced Employee Expenses [Member] Effects on Future Earnings and Cash Flows Resulting from Exit Plan [Line Items] Effect on Future Earnings and Cash Flows, Amount Initial Period in which Effects are Expected to be Realized Effect on Future Earnings and Cash Flows, Offset Amount Effect on Future Earnings and Cash Flows, Offset Description Effect on Future Earnings and Cash Flows, Income Statement Line Item Impacted Actual Savings Anticipated by Previous Exit Plan Not Achieved as Expected, Outcome and Reasons Increase (Decrease) in Funds Held under Reinsurance Agreements Earnings Per Share Reconciliation Disclosure Insurance Claims [Member] Policy Loans Receivable, Policy Policyholder Benefits and Claims Incurred [Abstract] Preferred Stock Redemptions, Fair Value over Carrying Amount Preferred Stock Conversions, Fair Value over Carrying Amount Redeemable Preferred Stock Increase (Decrease) in Carrying Amount Subsequent Event, Amount, Lower Range Subsequent Event, Amount, Higher Range General Policies [Abstract] Insurance-related Assessments [Member] Unasserted Claim [Member] Equity Method Investment, Aggregate Cost Equity Method Investment, Deferred Gain on Sale Loss Contingency, Range of Possible Loss, Portion Not Accrued Recorded Third-Party Environmental Recoveries, Amount Loss Contingency, Related Receivable, Caption Site Contingency, Loss Exposure Not Accrued, Third Party Recovery Commentary Site Contingency, Accrual, Caption Site Contingency, Accrual, Assumptions Site Contingency, Sold Status Loss Contingency, Opinion of Counsel Comparability of Prior Year Financial Data Significant Changes in Classification Service Provider Consideration Policy Caption for Recorded Guarantee Liabilities Loss Contingency Accrual, Insurance-related Assessment, Discount Rate Loss Contingency, Undiscounted Amount of Insurance-related Assessment Liability Insured Event, Gain (Loss) Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date [Text Block] Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date [Table] Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Disclosure Items [Axis] Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Disclosure Items [Domain] Liquidity Disclosure [Abstract] Liquidity Disclosure, Sufficient Cash and Waivers Note Liquidity Disclosure, Future Obligations Not Expected to be Repaid, Amount Liquidity Disclosure, Future Obligations Not Expected to be Repaid, Parent Company Information Related Party Tax Expense, Methodology Related Party Tax Expense, Due to Affiliates, Current Related Party Tax Expense, Due from Affiliates, Current Related Party Tax Expense, Due to Affiliates, Deferred Related Party Tax Expense, Due from Affiliates, Deferred Spent Nuclear Fuel Obligation, Noncurrent Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date [Line Items] Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Financial Assets [Abstract] Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Financial Liabilities [Abstract] Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Cash and Cash Equivalents Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Accounts Receivable Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Notes Receivable Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Premiums Receivable Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Investments Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Equity Method Investments Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Cost Method Investments Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Derivative Financial Instruments, Assets Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Trading Account Assets Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Loans Receivable Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Cash Surrender Value Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Interest Continued to be Held Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Servicing Rights Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Investment in Federal Home Loan Bank Stock Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Federal Funds Sold and Securities Borrowed or Purchased under Agreements to Resell Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Securities Sold, Not yet Purchased Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Mandatorily Redeemable Preferred Stock Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Guarantees Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Commitments Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Foreign Currency Contracts Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Derivative Financial Instruments, Liabilities Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Investment Contracts Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Federal Home Loan Bank Borrowings Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Securities Loaned or Sold under Agreements to Repurchase Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Federal Funds Purchased Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Federal Funds Purchased and Securities Sold under Agreements to Repurchase Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Minority Interests Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Trading Liabilities Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Deposits Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Subordinated Debt Obligations Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Senior Debt Obligations Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Borrowings Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Accrued Liabilities Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Accounts Payable Loss Contingency, Loss in Period Operating Costs and Expenses [Abstract] Loss Contingency Accrual, Insurance-related Assessment, Premium Tax Offset Loss Contingency Accrual, Insurance-related Assessment, Policy Surcharge Asset Loss Contingency, Discounted Amount of Insurance-related Assessment Liability Loss Contingency, Discounted Amount of Insurance-related Assessment Liability, Payment Period Loss Contingency, Discounted Amount of Insurance-related Assessment Liability, Realization Period for Associated Asset Offsets Gain on Business Interruption Insurance Recovery Discontinued Operation, Intercompany Amounts with Discontinued Operation before Disposal Transaction, Revenue Discontinued Operation, Intercompany Amounts with Discontinued Operation before Disposal Transaction, Costs Discontinued Operation, Continuation of 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Existing at Effective Date, Fair Value at Effective Date [Member] Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Reasons for Election [Member] Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Partial Election [Member] Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Valuation Allowances [Member] Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Partial Election, Description [Member] Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Partial Election, Relation to Balance Sheet [Member] Fair Value, Option, Disclosures Related to Election, Items Existing at Effective Date, Carrying Amount Immediately before Election [Member] Schedule of Trading Securities [Line Items] Trading Securities, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value Trading Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value General and Administrative Costs in Inventory [Abstract] General and Administrative Costs in Inventory, Amount Incurred General and Administrative Costs in Inventory, Amount Remaining Schedule of Trading Securities, Major Types of Trading Securities [Axis] Schedule of Investment Income, Reported Amounts, by Category [Axis] Schedule of Investment Income, Reported Amounts, by Category [Line Items] Schedule of Equity Method Investments [Table] Schedule of Life Settlement Contracts, Fair Value Method, Five Year Disclosure [Axis] Schedule of Life Settlement Contracts, Fair Value Method, Disclosure Items [Line Items] Schedule of Life Settlement Contracts, Investment Method, Five Year Disclosure [Axis] Schedule of Life Settlement Contracts, Investment Method, Disclosure Items [Line Items] Minority Interest, Preferred Stock Amount Restructuring and Related Activities, Authorized Approval Income (Loss) from Continuing Operations before Income Taxes, Minority Interest, and Income (Loss) from Equity Method Investments Income (Loss) from Continuing Operations before Income Taxes, Minority Interest, and Income (Loss) from Equity Method Investments, Total Additional Paid in Capital, Common Stock, Stock Issued, Changes in Fair Value of Share-based Compensation Schedule of Available-for-sale Securities, Major Types of Debt and Equity Securities [Axis] Schedule of Available-for-sale Securities [Line Items] Schedule of Held-to-maturity Securities, Major Types of Debt and Equity Securities [Axis] Schedule of Held-to-maturity Securities [Line Items] Schedule of Marketable Securities, Income Statement, Reported Amounts, Summary of Gains (Losses) [Line Items] Schedule of Equity Method Investment, Equity Method Investee, Name [Axis] Schedule of Equity Method Investments [Line Items] Annual Membership Fees [Member] Schedule of Marketable Securities, Income Statement, Reported Amounts, Gains (Losses), by Category [Axis] Goodwill Gain (Loss) on Cash Flow Hedges, Caption Gain (Loss) on Fair Value Hedges, Caption Discontinued Operation or Asset Disposal [Member] Restructuring and Related Cost, Description Additional Paid in Capital, Preferred Stock, Stock Issued, Restricted Stock Award, Net of Forfeitures Additional Paid in Capital, Preferred Stock, Stock Issued, Restricted Stock Award, Net of Forfeitures, Total Additional Paid in Capital, Preferred Stock, Stock Issued, Restricted Stock Award, Net of Forfeitures [Abstract] Common Stock, Shares Subscribed but Unissued, Value Proprietary and Customer Security and Commodity Transactions Subordinated Borrowing with Six Month Notice of Intent to Withdraw Parent Entity [Member] Statement, Class of Stock [Axis] Other Assets Held-for-sale, Current Deferred Credits and Other Liabilities, Current [Abstract] Other Deferred Credits, Current Other Deferred Compensation Arrangements, Liability, Noncurrent Other Deferred Compensation Arrangements, Liability, Current Other Deferred Compensation Arrangements, Current, Ending Balance Pension and Other Postretirement and Postemployment Benefit Plans, Noncurrent Liabilities [Abstract] Advances Received on Government Contracts, Not Netted Against Accounts Receivable Deferred Revenue and Credits, Current Deferred Revenue and Credits, Current, Total Deferred Air Traffic Revenue Deferred Rent Credit, Current Deferred Credits and Other Liabilities, Current Deferred Credits and Other Liabilities, Current, Total Deferred Credits and Other Liabilities, Noncurrent [Abstract] Deferred Rent Credit, Noncurrent Deferred Credits and Other Liabilities, Noncurrent Deferred Credits and Other Liabilities, Noncurrent, Total Other Deferred Credits, Noncurrent Deferred Revenue and Credits, Noncurrent Deferred Revenue and Credits, Noncurrent, Total Product Financing Arrangement [Member] Landfill [Member] Deferred Revenue and Credits, Current [Abstract] Deferred Revenue and Credits, Noncurrent [Abstract] Deferred Rent Credit Capital Units, Total Cost to Investors Capital Units, Adjustment for Market Changes Capital Units, Deductions from Total Cost to Investors Capital Units, Deductions from Total Cost to Investors, Explanation Capital Units, Net Amount Deferred Employee Stock Option Plan Benefits, Liability, Noncurrent Accrued Capping, Closure, Post-closure and Environmental Costs, Noncurrent Postemployment Benefits Postemployment Liability Not Accrued Deferred Income Taxes and Tax Credits [Abstract] Deferred Income Taxes and Tax Credits Deferred Income Taxes and Tax Credits, Total Deferred Revenue and Credits [Abstract] Deferred Revenue and Credits Deferred Revenue and Credits, Total Advances from Federal Home Loan Bank [Abstract] Liability for Loaned Securities Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Unearned Premiums Reserve Unearned Premiums Unearned Premiums, Total Supplementary Insurance Information, Unearned Premiums Supplemental Information for Property, Casualty Insurance Underwriters, Unearned Premiums Unearned Premiums, Short Duration [Member] Deferred Rent Asset, Net, Current Accrued Capping, Closure, Post-closure and Environmental Costs Pension and Other Postretirement and Postemployment Benefit Plans, Noncurrent Liabilities Pension and Other Postretirement and Postemployment Benefit Plans, Noncurrent Liabilities, Total Deferred Compensation Arrangements, Liability, Noncurrent Deferred Credits and Other Liabilities [Abstract] Deferred Credits and Other Liabilities Deferred Credits and Other Liabilities, Total Intangible Assets, Explanation of Significant Additions Intangible Assets, Explanation of Significant Deletions Disclosure of Change of Date of Annual Goodwill Impairment Test [Abstract] Reason for Change in Date of Annual Goodwill Impairment Test New Date of Annual Goodwill Impairment Test Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table] Schedule of Property, Plant and Equipment [Table] Property, Plant and Equipment, Transfers and Changes Schedule of Significant Acquisitions and Disposals [Table] Schedule of Impaired Long-Lived Assets Held and Used [Table] Schedule of Impaired Assets to be Disposed of by Method Other than Sale [Table] Schedule of Long-Lived Assets to be Abandoned [Table] Schedule of Assets Disposed of by Method Other than Sale, in Period of Disposition [Table] Disclosure of Long Lived Assets Held-for-sale [Text Block] Schedule of Long Lived Assets Held-for-sale [Table] Long Lived Assets Held-for-sale, Description [Domain] Long Lived Assets Held-for-sale, Impairment Charge Long Lived Assets Held-for-sale, Proceeds from Sale Long Lived Assets Held-for-sale, Gain (Loss) on Sale Schedule of Deferred Compensation Arrangement with Individual [Table] Financial Services Liabilities Reinsurance Payable Long-term Debt [Abstract] Trading Liabilities [Abstract] Collateralized Financings [Abstract] Collateralized Financings Collateralized Financings, Total Capital Lease Obligations [Abstract] Capital Lease Obligations Capital Lease Obligations, Total Common Stock, Par or Stated Value Per Share Treasury Stock, Shares, Ending Balance Treasury Stock, Shares, Beginning Balance Treasury Stock, Shares Other Comprehensive Income, Reclassification Adjustment for Held-to-maturity Transferred to Available-for-Sale Securities, before Tax Other Comprehensive Income, Reclassification Adjustment for Sale of Securities Included in Net Income, Net of Tax Other Comprehensive Income, Reclassification Adjustment for Write-down of Securities Included in Net Income, Net of Tax Other Comprehensive Income, Reclassification Adjustment for Held-to-maturity Transferred to Available-for-Sale Securities, Net of Tax Other Comprehensive Income, Foreign Currency Translation Gain (Loss) Arising During Period, Net of Tax Auction Market Preferred Securities, Stock Series, Aggregate Redemption Amount Auction Market Preferred Securities, Stock Series, Per-Share Redemption Amount Shares Subject to Mandatory Redemption, Settlement Terms, Accounting Policy for Changes in Redemption Value Shares Subject to Mandatory Redemption, Settlement Terms, Reason for Uncertain Redemption Redeemable Convertible Preferred Stock [Domain] Japanese Welfare Pension Insurance Law, Derecognition of Previously Accrued Salary Progression Defined Benefit Plan, Measurement Date Schedule of Other Assets, Current [Text Block] Other Assets, Current [Table] Other Assets, Current, by Item [Axis] Other Assets, Current, Description [Domain] Schedule of Other Assets, Noncurrent [Text Block] Other Assets Disclosure [Abstract] Schedule of Other Assets [Text Block] Other Assets [Table] Other Assets by Item [Axis] Other Assets, Description [Domain] Other Assets [Line Items] Other Assets, Significant Additions or Deletions [Abstract] Deferred Charges, Policy Other Comprehensive Income, Foreign Currency Translation Gain (Loss) Arising During Period, Tax Other Comprehensive Income, Foreign Currency Translation Adjustment, Tax Other Comprehensive Income, Foreign Currency Translation Adjustment, Tax, Total Other Comprehensive Income, Caps Adjustment, Tax [Abstract] Other Comprehensive Income, Swaps Adjustment, Tax [Abstract] Other Comprehensive Income, Deferred Hedging Adjustment, Tax [Abstract] Other Comprehensive Income, Caps Adjustment, Tax Other Comprehensive Income, Caps Adjustment, Tax, Total Other Comprehensive Income, Swaps Adjustment, Tax Other Comprehensive Income, Swaps Adjustment, Tax, Total Other Comprehensive Income, Deferred Hedging Adjustment, Tax Other Comprehensive Income, Deferred Hedging Adjustment, Tax, Total Other Comprehensive Income, Deferred Hedging, Tax, Total Other Comprehensive Income, Deferred Hedging, Tax Other Comprehensive Income, Available-for-sale Securities, Tax Other Comprehensive Income, Available-for-sale Securities, Tax, Total Other Comprehensive Income, Benefit Plans, Tax Other Comprehensive Income, Benefit Plans, Tax, Total Common Stock, Value, Including Additional Paid in Capital, Issued, Tax Effect from Share-based Compensation Preferred Stock, Value, Including Additional Paid in Capital, Issued, Tax Effect from Share-based Compensation Additional Paid in Capital, Common Stock, Tax Effect from Share-based Compensation Additional Paid in Capital, Preferred Stock, Tax Effect from Share-based Compensation Treasury Stock, Deferred Employee Stock Ownership Plan Investments and Cash [Abstract] Investments and Cash Investments and Cash, Total Assets Disposed of by Method Other than Sale, in Period of Disposition [Abstract] Property, Plant and Equipment by Type [Axis] Property, Plant and Equipment by Type [Line Items] Significant Acquisitions and Disposals by Type [Axis] Significant Acquisitions and Disposals by Type [Line Items] Impaired Long-Lived Assets Held and Used by Type [Axis] Impaired Long-Lived Assets Held and Used [Line Items] Impaired Assets to be Disposed of by Method Other than Sale by Type [Axis] Impaired Assets to be Disposed of by Method Other than Sale by Type [Line Items] Long-Lived Assets to be Abandoned by Asset Type [Axis] Long-Lived Assets to be Abandoned by Asset Type [Line Items] Assets Disposed of by Method Other than Sale, in Period of Disposition by Asset Type [Axis] Assets Disposed of by Method Other than Sale, in Period of Disposition by Asset Type [Line Items] Long Lived Assets Held-for-sale by Asset Type [Axis] Long Lived Assets Held-for-sale by Asset Type [Line Items] Obligation to Return Securities Received as Collateral Stockholders' Equity, Net of Receivables [Abstract] Partners Capital Deferred Compensation on Restricted Unit Extraordinary Item, Earnings Per Share Impact, Gross Extraordinary Item, Earnings Per Share Impact, Net Extraordinary Item, [Domain] Schedule of Deferred Compensation Arrangement with Individual by Arrangement [Axis] Schedule of Deferred Compensation Arrangement with Individual [Line Items] Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs by Report Line [Axis] Subsidiary or Equity Method Investee, Minority Interest in Income of Subsidiary Convertible Preferred Stock, Settlement Terms Convertible Preferred Stock, Associated Derivative Transactions Restatement to Prior Year Income [Text Block] Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Abstract] Preferred Stock, Participation Rights Common Stock, Voting Rights Common Stock, Capital Shares Reserved for Future Issuance Nonredeemable Preferred Stock, Value, Issued Nonredeemable Preferred Stock, Value, Outstanding Common Stock, Value, Issued Common Stock, Value, Outstanding Preferred Stock, Discount on Shares Preferred Stock, Including Additional Paid in Capital, Net of Discount [Abstract] Preferred Stock, Including Additional Paid in Capital, Net of Discount Common Stock, Including Additional Paid in Capital, Net of Discount [Abstract] Common Stock, Including Additional Paid in Capital, Net of Discount Restrictions for Consolidated and Unconsolidated Subsidiaries [Abstract] Restriction to Transfer Funds Amount of Restricted Net Assets for Consolidated and Unconsolidated Subsidiaries Class of Warrant or Right, Title of Security Warrants or Rights Outstanding Shares Subject to Mandatory Redemption, Settlement Terms, Description Shares Subject to Mandatory Redemption, Settlement Terms, Excess of Liabilities over Assets Shares Subject to Mandatory Redemption, Settlement Terms, Excess of Assets over Liabilities Interest Expense, Policy Loan Commitments, Policy Mining Properties and Mineral Rights [Member] Impact of Restatement on Opening Retained Earnings, before Tax Impact of Restatement on Opening Retained Earnings, Net of Tax Preferred Stock, Shares Subscribed but Unissued, Value [Abstract] Common Stock, Share Subscriptions but Unissued, Value [Abstract] Disclosure of Reclassification Amount [Abstract] Comprehensive Income Note [Abstract] Disclosure of Reclassification Amount, before Tax [Abstract] Disclosure of Reclassification Amount, Net of Tax [Abstract] Targeted or Tracking Stock, Description Debt, Policy Derivatives, Offsetting Fair Value Amounts, Policy Funds Held for Clients Prepaid Expense and Other Assets, Current Prepaid Expense and Other Assets, Current, Total Prepaid Expense and Other Assets, Current [Abstract] Supplemental Information for Property, Casualty Insurance Underwriters, Interest Rate at which Discount Computed Supplemental Information for Property, Casualty Insurance Underwriters, Minimum Interest Rate in Range Supplemental Information for Property, Casualty Insurance Underwriters, Maximum Interest Rate in Range Reinsurer Other Assets and Liabilities [Abstract] Funds Held under Reinsurance Arrangements Reserve for Losses and Loss Adjustment Expenses Derivative, Fair Value of Derivative Asset, Amount Not Offset Against Collateral Derivative, Fair Value of Derivative Asset, Amount Offset Against Collateral Derivative, Fair Value of Derivative Liability, Amount Offset Against Collateral Derivative, Fair Value of Derivative Liability, Amount Not Offset Against Collateral Short-Duration Contracts, Discounted Liabilities, Amount Short-Duration Contracts, Discounted Liabilities, Discount Rate Short-Duration Contracts, Discounted Liabilities, Basis for Discount Rate Statutory Accounting Practices, Portion of Excess Retained Earnings Not Taxed Statutory Accounting Practices, Portion of Excess Retained Earnings Not Taxed, Reason Participating Policies [Abstract] Participating Policies, Amount in Force Participating Policies as Percentage of Gross Insurance in Force Participating Policies, Additional Income Allocated Policyholder Dividends, Rate on Policy Earnings Trading Securities, Restricted [Abstract] Trading Securities, Restricted Trading Securities, Restrictions, Additional Information Unusual or Infrequent, Tax Effect Business Interruption Losses Disclosure [Abstract] Business Interruption Losses, Nature of Event Business Interruption Insurance Recovery, Statement of Income Line Items Gain (Loss) on Derivative Instruments Held for Trading Purposes, Net Estimate of Cancellations Insurance Recoveries Fixed Maturities [Member] Net Investment Income [Abstract] Unrecognized Tax Benefits Resulting in Net Operating Loss Carryforward Other Assets [Abstract] Gain (Loss) on Sale of Stock in Subsidiary or Equity Method Investee Servicing Asset at Fair Value, Description of Other Changes in Fair Value Servicing Asset at Fair Value, Other Changes in Fair Value Servicing Asset at Fair Value, Description of Other Changes that Affect Balance Servicing Asset at Fair Value, Other Changes that Affect Balance Servicing Liability at Fair Value, Description of Other Changes in Fair Value Servicing Liability at Fair Value, Description of Other Changes that Affect Balance Servicing Liability at Fair Value, Other Changes in Fair Value Servicing Liability at Fair Value, Other Changes that Affect Balance Schedule of Effects of Changes in Prepayment Estimate Assumptions for Collateralized Mortgage Obligations and Real Estate Mortgage Investment Conduits [Text Block] Effects of Changes in Prepayment Estimate Assumptions for CMOs and REMICs [Table] Effects of Changes in Prepayment Estimate Assumptions for CMOs and REMICs by Affected Item [Axis] Effects of Changes in Prepayment Estimate Assumptions for CMOs and REMICs, Affected Item [Domain] Income before Extraordinary Items [Member] Net Income [Member] Earnings Per Share, Basic [Member] Earnings Per Share, Diluted [Member] Description of Change in Average Tranche Life Estimate Effect of Change in Average Tranche Life Estimate Description of Change in Cash Flow Projections Estimate Description of Change in Reinvestment Rate of Return Estimate Effect of Change in Cash Flow Projection Estimate Effect of Change in Reinvestment Rate of Return Estimate Net Investment Income, Insurance Entity [Abstract] Net Investment Income, Insurance Entity, Fixed Maturities Net Investment Income, Insurance Entity, Equity Securities Net Investment Income, Insurance Entity, Mortgage Loans on Real Estate Net Investment Income, Insurance Entity, Policy Loans Net Investment Income, Insurance Entity, Investment Real Estate Net Investment Income, Insurance Entity, Other Long-term Investments Net Investment Income, Insurance Entity, Short-term Investments Net Investment Income, Insurance Entity Net Investment Income, Insurance Entity, Total Income (Loss) from Continuing Operations before Income Taxes, Minority Interest, and Income (Loss) from Equity Method Investments [Abstract] Merger and Acquisition Costs Earnings (Losses) of Minority Interest and Equity Method Investments [Abstract] Earnings (Losses) of Minority Interest and Equity Method Investments Earnings (Losses) of Minority Interest and Equity Method Investments, Total Extraordinary Item of Investee Schedule of Shares Subject to Mandatory Redemption [Table] Schedule of Shares Subject to Mandatory Redemption by Settlement Terms [Axis] Shares Subject to Mandatory Redemption, Financial Instrument [Domain] Shares Subject to Mandatory Redemption, Settlement Terms, Forward Price or Option Strike Price Securities Loaned Securities Sold under Agreements to Repurchase Receivables from Collateralized Agreements [Abstract] Receivables from Collateralized Agreements Receivables from Collateralized Agreements, Total Accounts Receivable, Related Parties Notes Receivable, Related Parties Operating Costs and Expenses Operating Costs and Expenses, Total Loans and Leases Receivable, Loans in Process Deferred ESOP Shares Stockholders' Equity, Net of Receivables Stockholders' Equity, Net of Receivables, Total Due from Affiliates Due from Other Related Parties Due from Officers or Stockholders Due from Joint Ventures Due from Employees Utilities Operating Expense, Fuel Used Public Utilities, Allowance for Funds Used During Construction, Rate Public Utilities, Allowance for Funds Used During Construction, Equity Costs Capitalized Only for Rate-making Purposes Plant Retirement and Abandonment, Policy Financial Instruments, Owned, US Government and Agency Obligations, at Fair Value Financial Instruments, Owned, State and Municipal Government Obligations, at Fair Value Financial Instruments, Owned, Corporate Debt, at Fair Value Financial Instruments, Owned, Corporate Equities, at Fair Value Financial Instruments, Owned, Physical Commodities, at Fair Value Financial Instruments, Owned, Derivatives and Other Contractual Agreements, at Fair Value Financial Instruments, Owned, Principal Investments, at Fair Value Financial Instruments, Owned, Other, at Fair Value Financial Instruments, Owned, at Fair Value Financial Instruments, Owned, at Fair Value, Total Financial Instruments, Owned, at Fair Value [Abstract] Financial Instruments, Owned and Not Pledged, at Fair Value Financial Instruments, Owned and Pledged as Collateral, at Fair Value Financial Instruments, Owned, at Fair Value, by Type [Abstract] Financial Instruments, Owned, Mortgages, Mortgage-backed and Asset-backed Securities, at Fair Value Deferred Tax Assets, Unrealized Losses on Trading Securities Deferred Tax Liabilities, Unrealized Gains on Trading Securities Discontinuance of Certain Regulatory Reporting Practices Utility, Revenue and Expense Recognition, Policy Assets Held-for-sale, Long Lived Assets Held-for-sale, Long Lived, Total Other Nonoperating Income (Expense) [Abstract] Income Tax Reconciliation, Change in Deferred Tax Assets Valuation Allowance Income Tax Rate Reconciliation, Deductions, Employee Stock Ownership Plan Dividends Components of Deferred Tax Assets [Abstract] Components of Deferred Tax Liabilities [Abstract] Deferred Tax Liabilities, Property, Plant and Equipment Revenue Recognition, Real Estate Transactions, Policy Public Utilities, Property, Plant and Equipment, Amount of Loss (Recovery) on Plant Abandonment Increase (Decrease) in Carrying Value of Assets Received as Consideration in Disposal of Business Other Comprehensive Income, Foreign Currency Translation Gain (Loss), before Reclassification and Tax Other Comprehensive Income, Foreign Currency Translation Gain (Loss), before Reclassification and Tax, Total Income (Loss) from Disposition of Discontinued Operations for Other Stock, Per Outstanding Share Regulatory Noncurrent Liabilities [Line Items] Regulatory Current Liabilities [Line Items] Public Utilities, Property, Plant and Equipment, Description of Electric Utility Use of Intermediary for Plant Construction Public Utilities, Property, Plant and Equipment, Interest Rate on Intermediary Debt for Electric Utility Plant Construction Public Utilities, Property, Plant and Equipment, Amount of Interest Incurred on Intermediary Debt for Electric Utility Plant Construction Regulated Jurisdictions, Policy Public Utilities, Property, Plant and Equipment, Net Public Utilities, Property, Plant and Equipment, Net, Total Income Tax Expense (Benefit) [Abstract] Income Tax Expense (Benefit), Intraperiod Tax Allocation Income Tax Expense (Benefit), Intraperiod Tax Allocation, Total Income Tax Expense (Benefit) Income Tax Expense (Benefit), Total Segment Reporting Information, Interest Income (Expense), Net, Policy Segment Reporting Information, Interest Income (Expense), Net Segment Reporting Information, Interest Income (Expense), Net, Total Segment Reporting Information, Interest Income Segment Reporting Information, Interest Income (Expense), Net [Abstract] Public Utilities, Property, Plant and Equipment, Net [Abstract] Unfavorable Regulatory Action [Member] Disputes [Member] Regulatory Reviews of Filings [Member] Financial Instruments, Owned, Other Sovereign Government Obligations, at Fair Value Foreign Currency Transaction Gain (Loss), before Tax Foreign Currency Transaction Gain (Loss), before Tax, Total Foreign Currency Transaction Gain (Loss), before Tax [Abstract] Trading Securities Pledged as Collateral for Parenthetical Disclosure [Abstract] Trading Securities Pledged as Collateral Available-for-sale Securities Pledged as Collateral for Parenthetical Disclosure [Abstract] Available-for-sale Securities Pledged as Collateral Held-to-maturity Securities Pledged as Collateral for Parenthetical Disclosure [Abstract] Held-to-maturity Securities Pledged as Collateral Securities Financing Transactions, Balance Sheet [Abstract] Accrued Interest Receivable on Loans [Member] Accrued Interest Receivable on Investments [Member] Public Utilities, Allowance for Funds Used During Construction, Additions Public Utilities, Allowance for Funds Used During Construction, Net Increase [Abstract] Pension and Other Postretirement Benefit Contributions [Abstract] Pension and Other Postretirement Benefit Contributions Pension and Other Postretirement Benefit Contributions, Total Trading Assets [Abstract] Public Utilities, Allowance for Funds Used During Construction, Capitalized Cost of Equity Phase-in Plan, Net Change in Amount of Costs Deferred for Rate-making Purposes Jointly Owned Utility Plant Interests [Line Items] Public Utilities, Property, Plant and Equipment, Amount of Remainder of Costs of Disallowed Assets for Recently Completed Plant Public Utilities, Property, Plant and Equipment, Amount of Disallowed Costs for Recently Completed Plant, Cost Recovery Period Interest Costs Incurred Interest Costs Incurred, Total Interest Costs, Capitalized Presentation of Unused Proceeds of Pollution Control Financing, Policy Deferred Tax Assets, Regulatory Assets and Liabilities Deferred Tax Liabilities, Regulatory Assets and Liabilities Public Utility [Axis] Public Utility, Property, Plant and Equipment [Line Items] Foreign Currency Transaction Loss, before Tax Foreign Currency Transaction Gain, before Tax Foreign Currency Transaction Gain (Loss), Unrealized Reserve Quantities by Type of Reserve [Axis] Type of Reserve [Domain] Natural Gas Reserves [Member] Natural Gas Liquids Reserves [Member] Proved Developed Reserves Proved Undeveloped Reserves Quantities of Oil and Gas Received under Long-term Supply Agreements with Governments or Authorities Reserves Attributable to Consolidated Subsidiary with Significant Minority Interest Other Expenses [Abstract] Reserves, Share of Equity Method Investee's Net Proved Oil and Gas Reserves Additional Information Necessary to Prevent Disclosure of Discounts Future Net Cash Flows from Being Misleading Disclosure of Alternative Pressure Base for Calculating Natural Gas Reserves and Other Production Data Unproved Properties Disclosure [Text Block] Disclosure of Values of Properties for Other than that Attributable to Proved Reserves Basis on which Estimate is Made for Value of Leasehold Acreage Name of Person Making Appraisal Suspended Well Costs Disclosure [Text Block] Increase (Decrease) in Capitalized Exploratory Well Costs that are Pending Determination of Proved Reserves [Roll Forward] Capitalized Exploratory Well Costs Capitalized Exploratory Well Costs, Beginning Balance Capitalized Exploratory Well Costs, Ending Balance Capitalized Exploratory Well Costs, Total Capitalized Exploratory Well Costs, Additions Pending Determination of Proved Reserves Capitalized Exploratory Well Costs, Charged to Expense Reclassification to Wells, Facilities, and Equipment Based on Determination of Proved Reserves Capitalized Exploratory Well Costs, Period Increase (Decrease) Capitalized Exploratory Well Costs, Period Increase (Decrease), Total Schedule of Aging of Capitalized Exploratory Well Costs [Text Block] Capitalized Exploratory Well Costs that Have Been Capitalized for Period of One Year or Less Capitalized Exploratory Well Costs that Have Been Capitalized for Period Greater than One Year Projects that have Exploratory Well Costs that have been Capitalized for Period Greater than One Year Schedule of Projects with Exploratory Well Costs Capitalized for More than One Year [Text Block] Projects with Exploratory Well Costs Capitalized for More than One Year [Table] Projects with Exploratory Well Costs Capitalized for More than One Year by Project [Axis] Project with Exploratory Well Costs Capitalized for More than One Year, Description [Domain] Projects with Exploratory Well Costs Capitalized for More than One Year [Line Items] Reserves Reported to Other Agencies [Text Block] Statement that No Reserve Estimates Were Filed with Another Federal Authority or Agency Reserve Estimates that Exceed Five Percent Difference [Abstract] Reserve Estimates Filed with Another Federal Authority or Agency Name of Federal Authority or Agency Explanation of Reasons for Differences in Reserve Estimates Statement that Reserve Estimates Filed with Another Federal Authority or Agency Do Not Exceed Five Percent Difference Average Production Costs Per Barrel of Oil Equivalents (BOE) Payments to Acquire Mortgage Backed Securities (MBS) categorized as Held-to-maturity Proceeds from Collection of Retained Interest in Securitized Receivables categorized as Held-to-maturity Proceeds from Collection of Retained Interest in Securitized Receivables categorized as Available-for-sale Increase (Decrease) in Retained Interest in Securitized Receivables Gain (Loss) on Sale of Investments Gain (Loss) on Sale of Investments, Total Increase (Decrease) in Interests Continued to be Held by Transferor, Current Increase (Decrease) in Interests Continued to be Held by Transferor, Current, Total Increase (Decrease) in Insurance Assets [Abstract] Increase (Decrease) in Insurance Assets Increase (Decrease) in Insurance Assets, Total Increase (Decrease) in Unearned Premiums Assets Sold under Agreements to Repurchase, Maturity Periods [Axis] Assets Sold under Agreements to Repurchase, Maturity Period [Domain] Maturity Overnight [Member] Maturity 30 to 90 Days [Member] Maturity over 90 days [Member] Maturity up to 30 days [Member] Maturity on Demand [Member] Oil Reserves [Member] Unassumed Debt of Subsidiary [Abstract] Debt of Subsidiary, Not Assumed Description of Unassumed Debt of Subsidiary Interest Expense Domestic Deposit Liabilities, Withdrawal Penalties Interest Expense Foreign Deposit Liabilities, Withdrawal Penalties Other Postretirement Benefits Payable Pension and Other Postretirement Defined Benefit Plans, Noncurrent Liabilities [Abstract] Pension and Other Postretirement Defined Benefit Plans, Noncurrent Liabilities Pension and Other Postretirement Defined Benefit Plans, Noncurrent Liabilities, Total Productive Oil Wells, Number of Wells with Multiple Completions, Gross Productive Oil Wells, Number of Wells with Multiple Completions, Net Productive Gas Wells, Number of Wells with Multiple Completions, Gross Productive Gas Wells, Number of Wells with Multiple Completions, Net Schedule of Revenue Recognition Policies, Goods, Description [Axis] Schedule of Revenue Recognition Policies, Services [Table] Schedule of Revenue Recognition Policies, Goods [Table] Interest Expense, Debt [Abstract] Inventory, Cash Flow Policy Tax Collected from Customers, Policy Grandfathered ESOP Expense Recognition, Policy Liquidity Disclosure, Going Concern Note Schedule of Revenue Recognition Policies, Goods [Line Items] Schedule of Revenue Recognition Policies, Services [Line Items] Schedule of Revenue Recognition Policies, Services, Description [Axis] Public Utility Regulated Status [Axis] Extraordinary Item, Net of Tax Extraordinary Item, Net of Tax, Total Geographic Area for Oil and Gas Disclosures [Domain] Gain (Loss) on Sales of Mortgage Backed Securities (MBS) Insured Event, Gain (Loss) [Abstract] Business Combinations [Abstract] Business Acquisitions, Purchase Price Allocation, Subsequent Years, Net Effect on Income Business Acquisitions, Purchase Price Allocation, Year of Acquisition, Description Business Acquisitions, Purchase Price Allocation, Year of Acquisition, Net Effect on Income Business Acquisitions, Purchase Price Allocation, Subsequent Years, Remaining Adjustments Phase-in Plan, Amount of Capitalized Costs Recovered Short-term Bank Loans and Notes Payable Short-term Non-bank Loans and Notes Payable Proceeds from Refunds from Suppliers of Material Public Utility, Property, Plant and Equipment [Table] Extraordinary Item, Net of Tax [Abstract] Held-to-maturity Securities, Debt Maturities, Net Carrying Amount [Abstract] Held-to-maturity Securities, Debt Maturities, within One Year, Net Carrying Amount Held-to-maturity Securities, Debt Maturities, after One Through Five Years, Net Carrying Amount Held-to-maturity Securities, Debt Maturities, after Five Through Ten Years, Net Carrying Amount Held-to-maturity Securities, Debt Maturities, after Ten Years, Net Carrying Amount Held-to-maturity Securities, Debt Maturities, without Single Maturity Date, Net Carrying Amount Held-to-maturity Securities, Debt Maturities, Net Carrying Amount Held-to-maturity Securities, Debt Maturities, Net Carrying Amount, Total Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Text Block] Schedule of Compliance with Regulatory Capital Requirements under Banking Regulations [Table] Regulatory Capital and Regulatory Capital Ratios by Bank Holding Companies and Subsidiaries [Axis] Bank Holding Companies and Subsidiaries [Domain] Consolidated [Member] Subsidiary Bank [Member] Compliance with Regulatory Capital Requirements under Banking Regulations [Line Items] Scenario, Restated [Member] Regulatory Capital Disclosures for Business Combinations Description of Regulatory Assistance Income (Loss) before Extraordinary Items and Cumulative Effect of Change in Accounting Principle Income (Loss) before Extraordinary Items and Cumulative Effect of Change in Accounting Principle, Total Nonredeemable Preferred Stock, Value Preferred Stock, Excluding Additional Paid in Capital, Ending Balance Preferred Stock, Excluding Additional Paid in Capital, Beginning Balance Preferred Stock, Excluding Additional Paid in Capital, Total Convertible Preferred Stock, Nonredeemable or Redeemable, Issuer Option, Value Common Stock Disclosure [Abstract] Nonredeemable Preferred Stock Disclosure [Abstract] Stockholders' Equity, Disclosure [Abstract] Oil and Gas In Process Activities [Table] Schedule of Oil and Gas In Process Activities [Text Block] Oil and Gas In Process Activities by Geographic Area [Axis] Oil and Gas In Process Activities [Line Items] Wells in Process of Drilling Wells Temporarily Suspended Pressure Maintenance Operations Oil and Gas Delivery Commitments and Contracts, Available Amounts to be Received Steps Taken to Ensure Oil and Gas Delivery Commitments Oil and Gas Delivery Commitments and Contracts, Significant Supplies Dedicated or Contracted to Entity Oil and Gas Delivery Commitments and Contracts, Reserves or Supplies Subject to Priorities or Curtailments Impact on Earnings and Financing Needs Resulting from Inability to Meet Oil and Gas Delivery Commitments Unearned Premiums, Long Duration [Member] Additional Paid in Capital, Convertible Debt with Conversion Feature Additional Paid in Capital, Common Stock, Convertible Debt with Conversion Feature Additional Paid in Capital, Preferred Stock, Convertible Debt with Conversion Feature Full Cost Method of Accounting for Investments in Oil and Gas Properties Disclosure [Text Block] Amortization Expense Per Unit of Production [Table] Amortization Expense Per Unit of Production by Cost Center [Axis] Cost Center for Oil and Gas Disclosures [Domain] Amortization Expense Per Equivalent Unit of Production or Per Dollar of Gross Revenue [Line Items] Physical Unit of Production Schedule of Amortization Expense Per Unit of Production [Text Block] Schedule of Capitalized Costs of Unproved Properties Excluded from Amortization [Text Block] Capitalized Costs of Unproved Properties Excluded from Amortization [Table] Capitalized Costs of Unproved Properties Excluded from Amortization by Property or Project [Axis] Unproved Oil and Gas Property or Major Project [Domain] Acquisition Costs Exploration Costs Development Costs Production Costs Capitalized Costs of Unproved Properties Excluded from Amortization [Line Items] Capitalized Costs of Unproved Properties Excluded from Amortization Capitalized Costs of Unproved Properties Excluded from Amortization, Total Capitalized Costs of Unproved Properties Excluded from Amortization [Abstract] Description of Current Status of Project Anticipated Timing of Inclusion of Costs in Amortization Calculation Other Operating Income New Accounting Pronouncement or Change in Accounting Principle, Retrospective Adjustments [Abstract] Other Comprehensive Income, Cumulative Effect of Change in Accounting Principle, Net of Taxes [Abstract] Other Comprehensive Income, Cumulative Effect of Change in Accounting Principle, before Taxes Other Comprehensive Income, Cumulative Effect of Change in Accounting Principle, Net of Taxes Other Comprehensive Income, Cumulative Effect of Change in Accounting Principle, Net of Taxes, Total Other Comprehensive Income, Cumulative Effect of Change in Accounting Principle, Taxes Cumulative Effect of Change in Accounting Principle, Net of Tax [Abstract] Cumulative Effect of Change in Accounting Principle, before Tax Cumulative Effect of Change in Accounting Principle, Tax Cumulative Effect of Change in Accounting Principle, Net of Tax Cumulative Effect of Change in Accounting Principle, Net of Tax, Total Cumulative Effect of Change in Accounting Principle, Net of Tax, Per Outstanding Share Cumulative Effect of Change in Accounting Principle, Net of Tax, Per Diluted Share Stockholders' Equity Note, Spinoff Transaction Trading Assets Trading Assets, Total Receivables from Brokers, Dealers and Customers [Abstract] Receivables from Brokers, Dealers and Customers Receivables from Brokers, Dealers and Customers, Total Receivables from Non-customers [Abstract] Receivables from Non-customers Receivables from Non-customers, Total Effects of Using Cash Flow Hedges in Calculating Ceiling Limitations [Text Block] Portion of Future Oil and Gas Production Being Hedged Unamortized Costs Capitalized Exceed Ceiling Limitations [Abstract] Unamortized Costs Capitalized Less Related Deferred Income Taxes Exceed Ceiling Limitations, Cost Center Unamortized Costs Capitalized Less Related Deferred Income Taxes Exceed Ceiling Limitations, Expense Unamortized Costs Capitalized Less Related Deferred Income Taxes Exceed Ceiling Limitations, Explanation of Expense Not Charged Full Cost Method Using Gross Revenue Method, Policy Effects of Cash Flow Hedges Not Considered in Calculating Ceiling Limitation, Amount Capitalized Exploratory Well Costs [Abstract] Deposits, Foreign Deposits, Foreign, Total Deposits, Foreign, Noninterest-bearing and Interest-bearing Combined, Alternative [Abstract] Segment Reporting Information, Additional Information [Abstract] Segment Reporting Information, Accounts Receivable, Net Segment Reporting Information, Inventory, Net Segment Reporting Information, Property, Plant, and Equipment, Net Segment Reporting Information, Goodwill Segment Reporting Information, Investments Segment Reporting Information, Other Assets Segment Reporting Information, Accounts Payable and Accrued Liabilities Segment Reporting Information, Debt Financial Instruments Sold, Not yet Purchased, at Fair Value [Abstract] Payables to Brokers, Dealers and Customers [Abstract] Payables to Brokers, Dealers and Customers Payables to Brokers, Dealers and Customers, Total Trading Liabilities, Other Revenues, Net of Interest Expense [Abstract] Revenues, Net of Interest Expense Revenues, Net of Interest Expense, Total Energy Marketing Accounts Payable Interest Expense, Broker-Dealer Operations Common Stock, Dividends, Per Share, Cash Paid Other Expenses Other Expenses, Total Equipment Expense Guaranty Assets Guaranty Fee Income Guaranty Liabilities Mortgage-backed Securities Held-to-maturity, Fair Value Disclosure Mortgage-backed Securities Available-for-sale, Fair Value Disclosure Mortgage-backed Securities Available-for-sale, Fair Value Disclosure, Methodology Mortgage-backed Securities Held-to-maturity, Fair Value Disclosure, Methodology Mortgage-backed Securities Available-for-sale, Fair Value Disclosure, Assumptions Mortgage-backed Securities Held-to-maturity, Fair Value Disclosure, Assumptions US Treasury and US Government Agencies Debt Securities [Member] US Government-sponsored Enterprises Debt Securities [Member] Fair Value, Off-balance Sheet Risks [Abstract] Schedule of Fair Value, Off-balance Sheet Risks [Text Block] Fair Value, Off-balance Sheet Risks, Financial Instruments [Domain] Fair Value, Off-balance Sheet Risks, Disclosure Information [Line Items] Federal Funds Purchased [Member] Securities Sold under Agreements to Repurchase [Member] Fair Value Disclosure, Off-balance Sheet Risks, Face Amount Fair Value Disclosure, Off-balance Sheet Risks, Amount Fair Value Disclosure, Off-balance Sheet Risks, Description Fair Value Disclosure, Off-balance Sheet Risks, Methodology Fair Value Disclosure, Off-balance Sheet Risks, Significant Assumptions Embedded Derivative, Fair Value of Embedded Derivative, Net [Abstract] Embedded Derivative, Gain (Loss) on Embedded Derivative, Net [Abstract] Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net [Abstract] Derivative, Fair Value of Derivative, Net [Abstract] Derivative, Gain (Loss) on Derivative, Net [Abstract] Start-up Activities, Cost Policy Stockholders' Equity Qualified for Net Capital [Abstract] Nonallowable Assets [Abstract] Carrying Value of Federal Funds Sold, Securities Purchased under Agreements to Resell, and Deposits Paid for Securities Borrowed [Abstract] Carrying Value of Federal Funds Purchased, Securities Sold under Agreements to Repurchase, and Deposits Received for Securities Loaned [Abstract] Long-term Debt, by Components, Current and Noncurrent Alternative [Abstract] Long-term Debt, by Components, Current Alternative [Abstract] Long-term Debt, by Components, Noncurrent Alternative [Abstract] Long-term Debt, by Components [Abstract] Additional Charges for Commodity Accounts Additional Charges for Securities Accounts Real Estate and Accumulated Depreciation, Life Used for Depreciation Repurchase Agreements, Transactions Similar to Repurchase Agreements, Policy Quarterly Financial Information, Segment Reporting, Segment Assets, Material Change Schedule of Shares Authorized for Issuance, Weighted Average Exercise Price, Exercises Schedule of Shares Authorized for Issuance, Weighted Average Exercise Price, Forfeitures Real Estate, Write-down or Reserve [Abstract] Real Estate, Write-down or Reserve, Amount Real Estate, Write-down or Reserve, Basis Real Estate, Write-down or Reserve, Property [Domain] Real Estate, Write-down or Reserve by Property [Axis] Real Estate, Write-down or Reserve [Line Items] Real Estate, Write-down or Reserve [Table] Real Estate, Write-down or Reserve Disclosure [Text Block] Preferred Stock, Call or Exercise Features Mortgage Loans on Real Estate, Write-down or Reserve [Abstract] Mortgage Loans on Real Estate, Write-down or Reserve Disclosure [Text Block] Mortgage Loans on Real Estate, Write-down or Reserve [Table] Mortgage Loans on Real Estate, Write-down or Reserve by Loan [Axis] Mortgage Loans on Real Estate, Write-down or Reserve, Loan [Domain] Mortgage Loans on Real Estate, Write-down or Reserve [Line Items] Mortgage Loans on Real Estate, Write-down or Reserve, Basis Mortgage Loans on Real Estate, Write-down or Reserve, Amount Quarterly Financial Information, Quarterly Charges and Credits, Amount Affecting Comparability Quarterly Financial Information, Quarterly Charges and Credits, Amount Reconciling to Previously Reported Results Related Party Tax Expense [Abstract] Deferred Employee Stock Option Plan Benefits, Liability, Current Loan Commitment on Mortgage Loans Intended for Sale When Issued [Member] Other Comprehensive Income, Reclassification Adjustment for Held-to-maturity Transferred to Available-for-Sale Securities, Tax Schedule of Business Insurance Recoveries [Text Block] Disclosure of Effects of Changes in Prepayment Estimate Assumptions for Collateralized Mortgage Obligations and Real Estate Mortgage Investment Conduits [Abstract] Description and Effects of Changes in Prepayment Estimate Assumptions for CMOs and REMICs [Line Items] Project with Exploratory Well Costs Capitalized for More than One Year, Activities to Evaluate Reserves Project with Exploratory Well Costs Capitalized for More than One Year, Remaining Activities Required to Prove Reserves Water floods in Process of Installation Amortization Expense Per Physical Unit of Production Amortization Expense Per Dollar of Gross Revenue Segment Reporting Information, Other Liabilities Comprehensive Income, Net of Tax [Abstract] Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Text Block] Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table] Schedule of Indefinite-lived Intangible Assets Acquired as Part of Business Combination [Text Block] Indefinite-lived Intangible Assets Acquired as Part of Business Combination [Table] Security Owned and Pledged as Collateral, Fair Value [Abstract] Cash and Cash Equivalents, Period Increase (Decrease) [Abstract] Schedule of Fair Value, Off-balance Sheet Risks [Table] Fair Value, Off-balance Sheet Risks by Financial Instrument [Axis] Insurance Loss Reserves [Abstract] Time Deposits Time Deposits, Total EX-100.LAB-2 17 usgaapdoc-20080131_lab.xml XBRL TAXONOMY EXTENSION LABEL LINKBASE Carrying value as of the balance sheet date of obligations, including trade payables, incurred through that date and due within one year (or in the operating cycle if longer) arising from transactions not otherwise specified in the taxonomy. This item represents the disclosure necessary for reporting accounting changes and error corrections. It includes the conveyance of information necessary for a user of the Company's financial information to understand all aspects and required disclosure information concerning all changes and error corrections that may be reported in the Company's financial statements for the period. Footnote disclosure of certain contractual rights to receive money on demand or on fixed or determinable dates with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. This element may be used as a single block of text to encapsulate the entire disclosure including data and tables. Describes the entity's accounting policy for positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly increase or decrease within twelve months of the reporting date, describes the nature of the uncertainty, the nature of the event that could occur in the next twelve months that would cause the change, an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; the classification of interest and penalties on tax deficiencies; and a description of tax years that remain subject to examination by major tax jurisdictions. The entity's accounting policies for initially measuring the interests that continue to be held by the transferor, if any, and servicing assets or servicing liabilities, if any, including the methodology, (whether quoted or market prices, prices based on sales of similar assets and liabilities, or prices based on valuation techniques) used in determining their fair value. Describes the entity's accounting policies for measuring the fair value of interests that continue to be held by the transferor, if any, and servicing assets or servicing liabilities, if any, including the methodology (whether quoted or market prices, prices based on sales of similar assets and liabilities, or prices based on valuation techniques) used in determining their fair value. A description of the valuation techniques or other methods used to estimate the fair value of servicing assets and servicing liabilities. If a valuation model is used, the description shall include the methodology and model validation procedures, as well as quantitative and qualitative information about the assumptions used in the valuation model (for example, discount rates, and prepayment speeds). Description and amounts of accounts payable and accrued disclosure at the end of the reporting period. This element may be used for the entire disclosure as a single block of text. Carrying value as of the balance sheet date of obligations incurred and payable. pertaining to goods and services received from vendors; and for costs that are statutory in nature, are incurred in connection with 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, salaries and benefits, and utilities. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Carrying value as of the balance sheet date of obligations incurred and payable for purchases of natural gas. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Reflects the effective interest rate as of the balance sheet date on interest-bearing trade payables. Carrying value as of the balance sheet date of obligations incurred and payable to vendors that bear interest at either a stated or an imputed rate. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Carrying value as of the balance sheet date of obligations incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Carrying value as of the balance sheet date of obligations incurred and payable to underwriters, promoters, and employees (other than salaries and wages) which are not included in the affiliated or other related party element. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Amount billed to customers under long-term contracts or programs but not paid as of the balance sheet date. Amount of accounts receivable from customers under long-term contracts or programs associated with unapproved change orders or other similar items subject to uncertainty concerning their determination or ultimate realization which is expected to be collected after one year from the balance sheet date. Amount to be collected from customers in accordance with the contractual provisions of long-term contracts or programs including amounts billed and unbilled as of the balance sheet date. Amounts due from customers or clients, more than one year from the balance sheet date, for goods or services that have been delivered or sold in the normal course of business. Amount of receivables arising from transactions with related parties, due after 1 year (or 1 business cycle). The sum of the periodic adjustments of the differences between securities' face values and purchase prices that are charged against earnings. This is called accretion if the security was purchased at a discount and amortization if it was purchased at premium. As a noncash item, this element is an adjustment to net income when calculating cash provided by (used in) operations using the indirect method. The increase in the net discounted value of the proved oil and gas reserves due only to the passage of time. Amount recognized for the passage of time typically for liabilities or assets that have been discounted to their net present values. For example, an asset retirement obligation that will be settled in a future period is initially recognized at fair value that includes the time value of money in the calculation. As time passes, the amount recognized for the asset retirement obligation is accreted to the payment amount. The amount added to the accrual for newly incurred environmental loss contingencies. These additions include remediation expense and interest accretion. These additions do not relate to changes in the environmental accrual related to a business acquisition or divestiture, to currency movements, or revisions in previously existing estimates. Recorded amount of the accrual for an individual material component comprising the environmental loss contingencies. Line item (s) of the balance sheet in which the accrual for the current, noncurrent and combined amounts of the environmental loss contingencies are presented if the accrual is not presented as a separate caption. Description of the material components comprising environmental loss contingencies, which arose from improper operations by the current or prior site owner or operator. The increase (decrease) in the accrual for environmental loss in the period from revisions in estimates to existing obligations. The amount does not relate to changes in the environmental accrual related to business acquisitions or divestitures, or to currency movements. Rate applied to the undiscounted amount of environmental loss contingencies to arrive at the present value recorded as of the balance sheet date. The amount of imputed interest necessary to reduce the expected aggregate undiscounted amount of the accrual for environmental loss contingencies to the present value recognized on the balance sheet (if the accrual qualifies for discounting). Expected aggregate undiscounted amount of the accrual for environmental loss contingencies as of the balance sheet date. The increase (decrease) in the accrual for environmental loss contingencies in the period arising from business acquisitions or divestitures. The increase (decrease) in the accrual for environmental loss contingencies during the reporting period related to currency translations. Explanation of material changes in the expected aggregate amount of the environmental loss contingencies obligation since the prior balance sheet date, other than those resulting from the pay-down of the obligation. Net change in the accrual for environmental loss contingencies during the reporting period. Present value of the accrual for environmental loss contingencies as of the balance sheet date (if the accrual qualifies for discounting). The aggregate amount disbursed during the reporting period to settle environmental loss contingencies. Significant assumptions underlying the estimate of the environmental loss contingencies accrual, which represents costs to remediate environmental problems. Aggregate undiscounted amount of the accrual for environmental loss contingencies that is expected to be paid after the fifth year after the balance sheet date. Aggregate undiscounted amount of the accrual for environmental loss contingencies that is expected to be paid in the fifth year after the balance sheet date. Aggregate undiscounted amount of the accrual for environmental loss contingencies that is expected to be paid in the fourth year after the balance sheet date. Aggregate undiscounted amount of the accrual for environmental loss contingencies that is expected to be paid in the second year after the balance sheet date. Aggregate undiscounted amount of the accrual for environmental loss contingencies that is expected to be paid in the third year after the balance sheet date. Aggregate undiscounted amount of the accrual for environmental loss contingencies that is expected to be paid within one year of the balance sheet date. Total costs accrued as of the balance sheet date for environmental loss contingencies. Carrying value as of the balance sheet date of obligations incurred and payable for statutory payroll taxes incurred through that date and withheld from employees pertaining to services received from them, including entity's matching share of the employees FICA taxes and contributions to the state and federal unemployment insurance programs. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Carrying value as of the balance sheet date of obligations incurred through that date and payable for professional fees, such as for legal and accounting services received. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Description of real and personal property tax accrual as an estimate when the estimate is subject to a substantial measure of uncertainty. Carrying value as of the balance sheet date of obligations incurred through that date and payable for sales commissions. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Carrying value as of the balance sheet date of obligations incurred through that date and payable for utilities, such as electrical power, heating oil, natural gas, and water. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Carrying value as of the balance sheet date of 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, salaries, and utilities. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Carrying value as of the balance sheet date of obligations incurred through that date and payable for advertising of the entity's goods and services. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Carrying value as of the balance sheet date of obligations incurred and payable for incentive compensation awarded to employees and directors or earned by them based on the terms of one or more relevant arrangements. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Amount accrued as of the balance sheet date for environmental costs associated with the sale, disposal or abandonment of property. Carrying value as of the balance sheet date of obligations incurred through that date and payable for rebates of an exchange fee some mutual funds impose on shareholders if they exchange (transfer) to another fund within the same fund group. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). For an unclassified balance sheet, the amount of fees and other revenue, excluding investment income receivable, earned but not yet received, which were recognized in conformity with revenue recognition criteria based on estimates or specific contractual terms. Carrying value as of the balance sheet date of obligations incurred through that date and due beyond one year (or beyond one operating cycle if longer) to insurance entities to mitigate potential loss from various risks or to satisfy a promise to provide certain coverages to employees. Carrying value as of the balance sheet date of obligations incurred through that date and payable to insurance entities to mitigate potential loss from various risks or to satisfy a promise to provide certain coverage's to employees. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Interest accrued on interest earning assets. Amounts due for interest earned but not received as of the balance sheet date. Also called accrued interest or accrued interest receivable. Current portion of reclamation reserve to restore a mining or drilling site to the condition agreed upon within the mining or drilling contract. Amount of a reclamation liability that is associated with a legal obligation for the closure and reclamation of oil and gas properties. Carrying value as of the balance sheet date of obligations incurred through that date and payable for contractual rent under lease arrangements. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Carrying value as of the balance sheet date of obligations incurred through that date and due after one year (or beyond the operating cycle if longer) for contractual rent under lease arrangements. Carrying value as of the balance sheet date of obligations incurred through that date and payable for royalties. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Carrying value as of the balance sheet date of obligations incurred and payable for statutory income, sales, use, payroll, excise, real, property and other taxes. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Carrying value as of the balance sheet date of obligations incurred and payable for unused vacation time owed to employees based on the entity's vacation benefit given to its employees. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Accumulated amortization of other deferred costs capitalized at the end of the reporting period. Does not include deferred finance costs or deferred acquisition costs of insurance companies. The balance in accumulated comprehensive income after the initial adoption of a new accounting principle. The accumulated depreciation and amortization expense on long-lived, physical asset used in the normal conduct of business and not intended for resale. Examples include land, buildings, and production equipment. The cumulative amount of Depreciation, Depletion and Amortization that has been recognized in the income statement. The cumulative amount of depreciation for real estate property held for investment purposes. Tax effect of the change in the additional minimum pension liability. The aggregate amount assigned to a major class of finite-lived intangible assets acquired either individually or as part of a group of assets (in either an asset acquisition or business combination). 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. The calculated weighted-average amortization period of a major class of finite-lived intangible assets acquired during the current period either individually or as part of a group of assets (in either an asset acquisition or business combination). 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. The aggregate cost of a major indefinite-lived intangible asset class acquired, during the period, either individually or as part of a group of assets (in either an asset acquisition or business combination). The aggregate costs for total intangible assets with indefinite useful lives acquired, either individually or as part of a group of assets (in either an asset acquisition or business combination). The cash outflow associated with the acquisition of an entity that is related to it but not strictly controlled. The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase. The amount of content rights acquired and recognized in balance sheet in exchange for future services. The periodic expense charged against earnings that represents the sales costs that are associated with acquiring a new customer over the term of the insurance contract. The net cash inflow (outflow) associated with the sale or (acquisition) of a business segment during the period. The net cash inflow (outflow) from the sale (purchase) of and distributions from real estate partnership investment during the period. Acquisition of net assets or equity interests of an entity wherein the acquiring entity obtains control over the acquired entity. The cash outflow from the purchase of ownership in a partnership, the purpose of which is to construct, sell, hold or invest in real estate. The value of an asset or business acquired in a noncash (or part noncash) acquisition. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The level of ownership or equity interest acquired in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The day, month, and year (YYYY-MM-DD) or range thereof of maturity, expiration or mandatory redemption of the financial or equity instrument issued as [noncash or part noncash] consideration for a business or asset acquired. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The month and year (YYYY-MM) or range thereof of maturity, expiration or mandatory redemption of the financial or equity instrument issued as [noncash or part noncash] consideration for a business or asset acquired. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The year (YYYY) or range of years of maturity, expiration or mandatory redemption of the financial or equity instrument issued as [noncash or part noncash] consideration for a business or asset acquired. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The number of options issued as [noncash or part noncash] consideration for a business or asset acquired. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The dividend or interest rate, if any, associated with the financial or equity instrument issued as [noncash or part noncash] consideration for a business or asset acquired. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The number of shares issued as [noncash or part noncash] consideration for a business or asset acquired. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The number of warrants issued as [noncash or part noncash] consideration for a business or asset acquired. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The net book value of a nonmonetary asset transferred or exchanged in connection with the acquisition of a business or asset in a noncash transaction. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. Nonmonetary assets and liabilities are assets and liabilities that will not result in cash receipts or cash payments in the future. The process of acquiring assets or a business through noncash (or part noncash) transactions. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The cash inflow from a segregated fund account during the period. Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of APIC associated with common AND preferred stock. For APIC associated with only common stock, use the element Additional Paid In Capital, Common Stock. For APIC associated with only preferred stock, use the element Additional Paid In Capital, Preferred Stock. Total net change during the period in the value received from shareholders in common stock related transactions that are in excess of par value, value contributed to an entity and value received from other stock related transactions. Value in excess of par associated with common stock repurchased and retired during the period. Value in excess of par for common stock retired during the period. Includes Treasury stock retired. Value of in excess of par for common stock issued during the period and held in trust for Employee Stock Ownership Plan (ESOP) or cost of compensation committed to employee's trust but not yet earned. Impact on additional paid in capital resulting from the difference between the fair value of shares committed to be released and the cost of those shares to the ESOP. Value in excess of par value of dividend payment to common shareholders in form of stock rather than cash. Value in excess of par for common stock issued during the period pursuant to acquisitions. Value in excess of par for common stock issued during the period as a result of employee stock ownership plan. Value in excess of par for common stock issued during the period as a result of employee stock purchase plan. Value in excess of par for common stock issued during the period. Value in excess of par value of forfeitures of restricted common stock issued. Value in excess of par for common stock issued during the period related to Restricted Stock Awards, net of forfeitures. Gross value in excess of par for common stock issued during the period related to Restricted Stock Awards. Value in excess of par for stock issued as share-based awards during the period other than an employee stock ownership plan (ESOP) Value in excess of par for common stock issued during the period as a result of the exercise of stock options. Net change in additional paid in capital in excess of par value related to common stock issued during the period. Increase in additional paid in capital by the excess of the price at which the treasury stock is sold as common stock compared to the cost of the treasury stock if the proceeds from the sale of treasury stock is greater than the cost of the stock sold. Decrease in additional paid in capital by the excess of the cost of treasury stock compared to the price at which the treasury stock is sold as common stock if the proceeds from the sale of treasury stock sold is less than the cost of the stock sold. Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital. Net change during the period in the value received from shareholders in stock related transactions that are in excess of par value, value contributed to an entity and value received from other stock related transactions. Value in excess of par value of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) converted into other securities (for example, common stock) during the period. Net change during the period in the value received from shareholders in nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) related transactions that are in excess of par value, value contributed to an entity and value received from other stock related transactions. Net change in additional paid in capital related to nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period. Value in excess of par for nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) retired during the period. Includes Treasury stock retired. Value in excess of par value of dividend payment to preferred shareholders in form of stock rather than cash during the period. Value received from shareholders in nonredeemable preferred stock related transactions that are in excess of par value, value contributed to an entity and value received from other stock related transactions. Examples of other stock related transactions include, amongst other, certain costs incurred in issuing equity securities, certain dividends and certain tax-based consequences of share-based payments compensation awards. Includes only nonredeemable preferred stock transactions or transactions related to preferred stock that are redeemable solely at the option of the issuer. May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital. Value of in excess of par for common stock issued during the period and held in trust for Employee Stock Ownership Plan (ESOP) or cost of compensation committed to employee's trust but not yet earned. The impact on additional paid in capital resulting from the difference between the fair value of shares committed to be released and the cost of those shares to the ESOP. Aggregate value in excess of par value of dividend payment to common and preferred shareholders in form of stock rather than cash. Value in excess of par for common and preferred stock issued during the period pursuant to acquisitions. Value in excess of par for common stock issued during the period as a result of employee stock ownership plan. Value in excess of par for common stock issued during the period as a result of employee stock purchase plan. Value in excess of par for common stock issued during the period. Value in excess of par value for forfeitures of restricted common and preferred stock issued during the period. Value in excess of par for common stock issued during the period related to Restricted Stock Awards, net of forfeitures. Gross value in excess of par for common and preferred stock issued during the period related to Restricted Stock Awards. Value in excess of par for stock issued as share-based awards during the period other than an employee stock ownership plan (ESOP) Value in excess of par for common and preferred stock issued during the period as a result of the exercise of stock options. Adjustment to additional paid-in-capital resulting from changes in market value of common and preferred stock issued to employee benefit trust but unearned. Aggregate net change in additional paid in capital in excess of par value related to common stock and nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period. Value in excess of par associated with common and nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) repurchased and retired during the period. Value in excess of par, aggregated for common stock and nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) retired during the period. Includes Treasury stock retired. Tax benefit associated with any share-based compensation plan other than an employee stock ownership plan (ESOP). (ESOP). The tax benefit results from the deduction by the entity on its tax return for an award of common or preferred stock that exceeds the cumulative compensation cost for common stock or preferred stock recognized for financial reporting. Includes any resulting tax benefit that exceeds the previously recognized deferred tax asset (excess tax benefits). Value in excess of par value, aggregated for common and preferred shares held in treasury that are reissued during the period. The cash outflow for purchases of and capital improvements on property, plant and equipment (capital expenditures), software, and other intangible assets. Explanation of significant additions in the period in other assets (current, noncurrent, or unclassified). A loan to an individual to purchase or refinance residential real estate such as a home, in which the real estate itself serves as collateral for the loan and in which the interest rate is periodically adjusted, moving higher or lower according to changes in the specified reference rate, (such as Treasury bond rates). The adjustment that is a result of the capitalization of construction costs representing net cost of borrowed funds and a reasonable rate on other funds used during the period of construction. As a result of this capitalization, net income is increased. When calculating net cash generated by operating activities, this adjustment must be backed out of net income. The expense charged against earnings for the periodic recognition of the advance royalties. These royalties are paid in one accounting period, but are deducted from earnings over time through amortization. For example, royalties that are required to be paid in advance of production from a mineral, oil, or gas property and amortized over the period of right to produce these items. The component of interest expense comprised of the periodic charge against earnings over the life of the related debt instrument of capitalized costs to issue such debt. The component of interest expense representing the noncash expenses charged against earnings in the period to allocate debt discount and premium, and the costs to issue debt and obtain financing over the related debt instruments. The amount of amortization charged against earnings during the period for deferred property taxes. The expense charged against earnings for the periodic recognition of capitalized leases. This element may apply to energy companies that lease mineral producing properties and to other enterprises that capitalize property, plant, or equipment obtained through capital leases. The expense charged against earnings for the periodic recognition of capitalized nuclear fuel leases. The expense charged against earnings for the periodic recognition of capitalized costs related to purchasing power, fuel, or emission credits. These items may be purchased in one accounting period but are deducted from earnings over time through amortization. The periodic expense to reduce the value of the rate deferral asset that is created when utilities under bill customers during periods of rate increases by deferring rate increases. These customers eventually pay higher rates to repay the utility for the rate deferral. The noncash expense that represents the cost of restricted stock distributed to employees as compensation. The expense related to real estate commissions and closing costs that are not paid in cash and thus must be used as an adjustment to net income when calculating cash provided by (used in) operations using the indirect method. The difference between the book value and the sale price of agreements to purchase or sell mineral resources, energy, and agricultural products at some future point. This element refers to the gain (loss) included in earnings and not to the cash proceeds The expense recognized in the current period that allocates the cost of a tangible asset over the asset's useful life. This element applies only to an asset used in the production of goods sold. The carrying value of real estate holdings that were sold during the reporting period as part of the entity's operational business activities. The expense recognized in the current period that allocates the cost of a tangible asset used in providing revenue generating services over the asset's useful life. Adjustment of deferred costs that are attributable to changes in the cost of natural gas. Represents the net change for the period in the net amount of deferred tax assets and liabilities, which result from applying the applicable enacted tax rate to net temporary differences and carryforwards pertaining to assets or liabilities. The amount deducted from an entities' taxes, reflecting a percentage of an amount invested in certain assets spread over the useful life of those assets; includes deferred investment tax credits. Costs of power used for operations in prior periods that were expected to be recovered from customers in future periods. The noncash expense charged against earnings to recognize the consumption of oil and gas reserves that are part of an entities' assets. The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. The difference between the book value and the sale price of options, swaps, futures, forward contracts, and other derivative instruments. This element refers to the gain (loss) included in earnings . This item represents disclosure of the amount of dividends or other distributions received from unconsolidated subsidiaries, certain corporate joint ventures, and certain noncontrolled corporation; these investments are accounted for under the equity method of accounting. This element excludes distributions that constitute a return of investment, which are classified as investing activities. The aggregate income earned from investments in unconsolidated real estate partnerships, which includes the reporting entity's share of investee's earnings net of dividends distributed during an accounting period. Current period adjustment resulting from gains and losses on intercompany foreign currency transactions that are of a long-term-investment nature, that is, settlement is not planned or anticipated in the foreseeable future. Applies when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting entity's financial statements. Adjustment shall not be included in determining net income, but shall be reported in other comprehensive income. Current period adjustment resulting from gains and losses on intercompany foreign currency transactions that are of a long-term-investment nature, that is, settlement is not planned or anticipated in the foreseeable future. Applies when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting entity's financial statements. Adjustment shall not be included in determining net income, but shall be reported in other comprehensive income. The adjustment to reduce the value of existing agreements that specify the lessee's rights to use the leased property. This expense is charged when the estimates of future profits generated by the leased property are reduced. The fair value of restricted stock or stock options granted to nonemployees as payment for services rendered or acknowledged claims. The net change during the reporting period in the balance of the reserve for business combination costs. The amount of income (loss) from a consolidated investment in an operating partnership that is attributed to noncontrolling interest holders. As a noncash item, this element is added back to net income when calculating cash provided by (used in) operations using the indirect method. The amount of income (loss) attributed to noncontrolling interest holders from a consolidated investment that is less than 100% of a parcel of real estate property or mineral rights. As a noncash item, this element is added back to net income when calculating cash provided by (used in) operations using the indirect method. The difference between the book value and the sale price of mortgage loans. This element refers to the gain (loss) included in earnings. The amount of other income (loss) from a consolidated investment that is attributed to noncontrolling interest holders. As a noncash item, this element is added back to net income when calculating cash provided by (used in) operations using the indirect method. This element may be used when there is no other more specific or appropriate element. Adjustment Plant Capacity associated with the amount of electric power or coal-fired units for which a generating unit, generating station, or other electrical apparatus is rated either by the user or manufacturer. The term is also used for the total volume of natural gas that can flow through a pipeline over a given amount of time, considering such factors as compression and pipeline size. The expense charged against earnings to eliminate the capitalized costs of projects that have been terminated during the reporting period. As a noncash expense, this element is added back to net income when calculating cash provided by (used in) operations using the indirect method. The expenditures during the reporting period to acquire operating real estate properties. The sum of realized gains (losses) on the sale of proved and unproved oil and gas properties. Gain or loss recognized on sale of property; includes oil and gas property and timber property. The difference between the book value and the sale price of property that has been found to have proven oil and gas reserves. This element refers to the gain (loss). The difference between the book value and sale price of property used for growing and harvesting trees as a source of wood. This element refers to the gain (loss). The difference between the book value and the sale price of property that has not been found to have proven oil and gas reserves. This element refers to the gain (loss). The difference between the sale price or salvage price and the book value of an asset that was sold or retired during the reporting period. This element refers to the gain (loss) and not to the cash proceeds of the sale. This element is a noncash adjustment to net income when calculating net cash generated by operating activities using the indirect method. There is also a more specific element for realized gain (loss) on the sale of property, plant, and equipment. The difference between the book value and the sale price of other nonspecific investments. This element is used when other, more specific, elements are not appropriate. This element refers to the gain (loss) included in earnings . The gains and losses included in earning resulting from the sale of a project. This element refers to the gain (loss). The gains and losses included in earnings resulting from the sale of Property. The difference between the carrying value and the sale price of debt securities. This element refers to the gain (loss) included in earnings and not to the cash proceeds of the sale. The difference between the carrying value and the sale price of equity securities. This element includes investments in which the entity holds a small ownership stake (generally, less than 20% of the shares outstanding) and cannot exert significant influence. The difference between the carrying value and the sale price of real estate or properties that were intended to be sold or held for capital appreciation or rental income. This element refers to the gain (loss) included in earnings and not to the cash proceeds of the sale. This element is a noncash adjustment to net income when calculating net cash generated by operating activities using the indirect method. Adjustment of the mine reclamation or mine shutdown liability account that is made when estimates of future costs are changed. A payment from an investee, in which the investment basis has previously been reduced to zero. This amount reduces net cash used in operating activities. The charge against earnings to reduce the carrying value of an interest continued to be held by the transferor in a securitized financial instrument. The noncash expense that accounts for the value of stock options distributed to employees as compensation. A noncash adjustment to the provision established for storm damage by an oil, gas, or utility company. The increases (decreases) in the market value of derivative instruments, including options, swaps, futures, and forward contracts, which were included in earnings in the period. The increase (decrease) in the market value of open agreements to purchase or sell energy at some future point. These gains (losses) are included in earnings. The aggregate increase (decrease) in the market value of open derivatives, commodity, or energy contracts. These gains (losses) are included in earnings. The increase (decrease) in the market value of open agreements to purchase or sell mineral resources, energy, and agricultural products at some future point. These gains (losses) are included in earnings. The aggregate increase (decrease) in the market value of unsold investments whose gains (losses) are included in earnings. Adjustment for noncash service expenses paid for by granting of warrants. The charge against earnings that represents the reduction of the currently-stated financial value of inventory items based on a determination that future worth is less than the acquisition cost due to obsolescence or market changes. Nonspecific addition or subtraction to net income that are used to calculate income (loss) from continuing operations. This element captures any adjustment that is not included elsewhere in the taxonomy. The sum of adjustments which are added to net income to reflect net cash generated by operating activities using the indirect method. Description of amount paid to managing member or general partner, affiliate of managing member or general partner, or affiliate of LLC or LP for administrative services provided to the LLC or LP such as salaries, rent, or other overhead costs. Includes a description of the services performed and the amount reimbursed for such services during the accounting period. The effective date of adoption Statement of Financial Accounting Standards No. 156, Accounting for Servicing of Financial Assets. Carrying amount of accumulated prepayments received by financial institutions from borrowers for taxes (for example, property taxes) and insurance (for example, property and catastrophe) which will periodically be remitted to the appropriate governmental agency(ies) or vendor(s) on behalf of the borrower. Fair value of accumulated prepayments received by financial institutions from borrowers for taxes (for example, property taxes) and insurance (for example, property and catastrophe) which will periodically be remitted to the appropriate tax authority or insurer (or insurance agency) on behalf of the borrower. Additional information disclosed regarding advance payments by borrowers for taxes (for example, property taxes) and insurance (for example, property and catastrophe). Disclosure of accumulated prepayments received by financial institutions from borrowers for taxes (for example, property taxes) and insurance (for example, property and catastrophe) which will periodically be remitted to the appropriate governmental agency(ies) or vendor(s) on behalf of the borrower. Amount at the balance sheet date that has been received by the entity that represents rents paid in advance. Amount of borrowings as of the balance sheet date from the Federal Home Loan Bank, which are primarily used to cover shortages in the required reserve balance and liquidity shortages. Discloses the period end balance sheet amount of advances for gas exploration, development and production. Long-Term advances receivable form a party that is affiliated with the reporting entity by means of direct or indirect ownership. This does not include advances to clients. Total expense recognized from advertising barter transactions for each income statement presented. Total revenue recognized from advertising barter transactions for each income statement presented. Discloses 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 presented, for those advertising barter transactions for which the fair value of the advertising surrendered is not determinable based on an entity's own historical practice of receiving cash, marketable securities, or other consideration that is readily convertible to a known amount of cash for similar advertising from buyers unrelated to the counterparty in the barter transaction. Transactions in which there is a nonmonetary exchange of advertising, or the rights to place advertising, advertising is swapped for equal amounts of cash, or advertising is exchanged for other goods and services. Discloses the amount of revenue and expense recognized from advertising barter transactions for each income statement presented. If the fair value of the advertising surrendered in the transaction is not determinable based on the entity's own historical practice of receiving cash, marketable securities, or other consideration that is readily convertible to a known amount of cash for similar advertising from buyers unrelated to the counterparty in the barter transaction, the entity may 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 presented. The charge against earnings in the period to allocate capitalized direct response advertising costs to the periods that benefited from the campaign. The total amount of additions in the period to capitalized direct response advertising costs. The amount of any write-down of capitalized direct response advertising costs to net realizable value which is charged against earnings in the period. Describes the period over which capitalized direct response costs are amortized. Describes the activity of the entity that meets the criteria for capitalization of the related costs as direct response advertising costs. Describes the types of costs incurred that meet the criteria for capitalization of direct response advertising costs. Describes an entity's accounting policy for capitalizing direct response advertising costs, including a description of the qualifying activity and the types of costs capitalized, and the manner in which capitalized costs are recognized as expense and the basis for the timing thereof. The following amounts may also be disclosed: (1) total advertising costs reported as assets in each balance sheet presented and (2) any write-downs of capitalized advertising costs to net realizable value that are included in advertising expense. Describes an entity's accounting policy for advertising costs that are expensed, indicating whether such costs are expensed as incurred or the first period in which the advertising takes place. Describes an entity's accounting policy for advertising costs. For those costs that cannot be capitalized, discloses whether such costs are expensed as incurred or the first period in which the advertising takes place. For direct response advertising costs that are capitalized, describes those assets and the accounting policy used, including a description of the qualifying activity, the types of costs capitalized and the related amortization period. The following amounts may also be disclosed:(1) total advertising expense for each income statement presented (2) any write-downs of capitalized advertising costs to net realizable value that are included in advertising expense (3) total advertising costs reported as assets in each balance sheet presented. An entity also may disclose its accounting policy for cooperative advertising arrangements. The total cost incurred in the process of promoting products and services direct advertising to customers Revenue from the sale of advertising time (such as television and radio) or space (newspaper or magazine pages). May also include advertising, marketing and promotional services rendered during the reporting period. Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line. Aged short security differences. The amount of the cost basis of a real estate investment for federal income tax purposes. Aggregate net gain (loss) on all derivative instruments recognized in earnings during the period, net of tax effects. Aggregate gain on all derivative instruments recognized in earnings during the period, before tax effects. Aggregate gain on all derivative instruments recognized in earnings during the period, net of tax effects. Total current liabilities of the broker-dealer, less certain exceptions as defined. Aggregate loss on all derivative instruments charged against earnings during the period, before tax effects. Aggregate loss on all derivative instruments recognized in earnings during the period, net of tax effects. Carrying amount as of the balance sheet date of merchandise or supplies held which are related to plants and animals. Carrying amount as of the balance sheet date of fuel used in air transportation. Long lived, depreciable assets used for the primary purpose of air transportation. Carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies to be used in air transport of passengers and freight. The recorded value of all loans accounted for as available-for-sale debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, for which the income recognition model was not applied. The recorded value of all loans accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, for which the income recognition model was not applied. The recorded value of all loans accounted for as held-to-maturity debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, for which the income recognition model was not applied. The carrying amount as of the balance sheet date of loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer, for which it was deemed probable at acquisition that the investor would be unable to collect all contractually required payments, and to which the income recognition total model was not applied. The amount of expense recognized in the reporting period that was charged to general administrative expense arising from transactions under one or more share-based compensation arrangements with employees, directors and certain consultants. This includes any transaction in which an entity acquires services because related parties or other holders of economic interests in that entity award a share-based payment to an employee for the entity's benefit. The amount of expense recognized in the reporting period that was charged to Marketing and Selling arising from transactions under one or more share-based compensation arrangements with employees, directors and certain consultants. This includes any transaction in which an entity acquires services because related parties or other holders of economic interests in that entity award a share-based payment to an employee for the entity's benefit. The amount of expense recognized in the reporting period that was charged to Other Costs and or Expense arising from transactions under one or more share-based compensation arrangements with employees, directors and certain consultants. This includes any transaction in which an entity acquires services because related parties or other holders of economic interests in that entity award a share-based payment to an employee, directors and consultants for the entity's benefit. The amount of expense recognized in the reporting period that was charged to Research and Development arising from transactions under one or more share-based compensation arrangements with employees, directors and certain consultants. This includes any transaction in which an entity acquires services because related parties or other holders of economic interests in that entity award a share-based payment to an employee for the entity's benefit. Describes the nature of and methodologies for determining amounts of income and expenses allocated to policyholders and contract holders, excluding the method for determining dividends payable to policyholders and accounting policies pertaining to separate accounts for variable annuity contracts. Total allowable assets included in Company's Part II of Form X-17A-5 as nonallowable. Allowance established for amounts due that are unlikely to be received. Allowance for Funds Used During Construction (AFUDC) is a component of construction costs representing net cost of borrowed funds and a reasonable rate on other funds used during the period of construction. Reflects the net gain (loss) from converting reserves for credit losses of consolidated entities which are stated in a foreign currency into the currency used in the financial statements. Reflects additions to the reserve for bad debts arising from purchase of loan and lease portfolios. Reflects reductions of the reserve for credit losses (bad debts) resulting from the sale of loan and lease portfolios. Reflects the sum for the period of the additions and reductions to the loan loss reserve, which when added to the opening balance of the reserve will agree to the ending balance in the reserve. Reflects the net amount of other additions and reductions in the reserve for credit losses. Reflects the gross amount charged off against earnings during the period as credit losses (bad debt expense) based on review of the loan and lease portfolio and application of the methodology for estimating credit losses. Reflects the amount charged off against earnings during the period as bad debt expense, net of recoveries of previously expensed credit losses. Reflects a reduction in bad debt expense attributable to collections of loans and lease receivables which had previously been fully or partially charged off as bad debts. Reflects the amount of loans and leases that have been removed, or charged off, from both loan receivables and the reserve for credit losses, typically because they are considered to be not salvageable or have been purchased by unconsolidated collection entities. A provision relating to a written agreement to receive money (at a specified future date(s) within one year from the reporting date, consisting of principal as well as any accrued interest) for the portion that is expected to be uncollectible. Allowance for uncollectible accounts on receivables sold with recourse at the end of the period. Allowance for uncollectible accounts. Represents the reserve against amounts due from customers which are uncollectible or questionable as to collection and which specifically relate to short-term negotiable time drafts drawn on and accepted by an institution (also known banker's acceptances). For those unusual situations in which gross and net data cannot be applied, alternative disclosure that adequately describes the registrant's productive wells. The amount of net capital in excess of the alternative minimum required net capital. Total net capital requirement computed under the alternative method allowed by SEC Rule 15c3-3 The amount of expense recognized in the current period that reflects the allocation of capitalized costs associated with acquisition of business. As a noncash expense, this element is added back to net income when calculating cash provided by (used in) operations using the indirect method. Represents total amortization expense with respect to capitalized value of business acquired asset (present value of future profits) reflected in the income statement for each period presented. The charge during the period representing the systematic and rational allocation of deferred loan fees over the term of the debt arrangement to which it pertains. Amount of deferred insurance acquisition costs charged to expense in the period, generally in proportion to related revenue earned or over the customer relationship or some other period. The expense charged against earnings for the periodic realization of capitalized fees that were paid to salespeople, distributors, brokers, and agents at the time of the conclusion of the sale. The amount of expense recognized in the current period for the periodic realization of capitalized fees that were paid to salespeople, distributors, brokers, and agents at the time of the conclusion of the sale. As a noncash expense, this element is added back to net income when calculating cash provided by (used in) operations using the indirect method. The charge during the period representing the systematic and rational allocation of deferred finance costs over the term of the debt arrangement to which it pertains. Amount of other deferred costs charged against earnings in the period. The component of interest expense comprised of the periodic charge against earnings over the life of the related financing arrangement of capitalized costs incurred to obtain such financing. The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by (used in) operations using the indirect method. The aggregate expense charged against earnings (but not to cost of sales or services) to allocate the costs of intangible assets in a systematic and rational manner to the periods expected to benefit by the use of such assets. The periodic amortization (in proportion to and over the period of estimated net servicing income or loss) of capitalized servicing rights, which contractually entitle the servicer to receive fees and ancillary revenues for performing billing, collection, disbursement and recordkeeping services in connection with a mortgage portfolio. As a noncash expense, this element is added back to net income when calculating cash provided by (used in) operations using the indirect method. The charge against earnings in the period representing the allocation of deferred costs to periods expected to benefit from such costs. Period over which adjustments to the carrying value of an interest-bearing hedged item are amortized upon discontinuation of the fair value hedge. Specifies the period over which adjustments to the carrying value of an interest-bearing hedged item are amortized upon discontinuation of the foreign currency fair value hedge. Period over which adjustments to the carrying value of an interest-bearing hedged item are amortized upon discontinuation of the interest rate fair value hedge. Period over which adjustments to the carrying value of an interest-bearing hedged item are amortized upon discontinuation of the price risk fair value hedge. The expense charged against earnings for the periodic realization of the capitalized cost of regulatory assets. The expense charged against earnings during the period to allocate the capitalized costs of regulatory assets over the periods expected to benefit from such costs. The adjustment that represents the periodic charge against earnings to reduce the value of business acquired (VOBA) over the expected life of the underlying insurance contracts. VOBA reflects the estimated fair value of a life insurance business in force and represents the portion of the cost to acquire the business that is allocated to the value of the right to receive future cash flows from insurance contracts existing at the date of acquisition. Such value is the present value of the actuarially determined projected cash flows for the acquired policies. As a noncash expense, this element is added back to net income when calculating cash provided by (used in) operations using the indirect method. The amount of amortization of deferred charges applied against earnings during the period. The amount of any intercompany profits included in the gross carrying value of all real estate investments shall be stated if material. The amount of dividends that can be declared or paid with approval of relevant regulatory agencies. The amount of dividends that can be declared or paid without affecting the banking or savings institution's regulatory capital position. The amount of dividends that may be paid or declared in any calendar year without prior approval of regulatory agencies. The amount of net gains (losses) on a cash flow hedge reclassified in the period to cost of sales from accumulated other comprehensive income. The amount of net gains (losses) on a cash flow hedge reclassified in the period to earnings from accumulated other comprehensive income. The amount of net gains (losses) on a cash flow hedge reclassified in the period to interest expense from accumulated other comprehensive income. The amount of net gains (losses) on a cash flow hedge reclassified in the period to investment income from accumulated other comprehensive income. The amount of net gains (losses) on a cash flow hedge reclassified in the period to other expense from accumulated other comprehensive income. The amount of net gains (losses) on a cash flow hedge reclassified in the period to other income from accumulated other comprehensive income. The amount of net gains (losses) on a cash flow hedge reclassified to revenues from accumulated other comprehensive income upon the hedged transaction affecting earnings. The estimated net amount of existing gains (losses) on cash flow hedges at the reporting date expected to be reclassified to earnings within the next 12 months. The amount of gains on a cash flow hedge reclassified in the period to cost of sales from accumulated other comprehensive income. The amount of gains on a cash flow hedge reclassified in the period to earnings from accumulated other comprehensive income. The amount of gains on a cash flow hedge reclassified in the period to interest expense from accumulated other comprehensive income. The amount of gains on a cash flow hedge reclassified in the period to investment income from accumulated other comprehensive income. The amount of gains on a cash flow hedge reclassified in the period to other expense from accumulated other comprehensive income. The amount of gains on a cash flow hedge reclassified in the period to other income from accumulated other comprehensive income. The amount of gains on a cash flow hedge reclassified in the period to revenues from accumulated other comprehensive income. The amount of losses on a cash flow hedge reclassified in the period to cost of sales from accumulated other comprehensive income. The amount of losses on a cash flow hedge reclassified in the period to earnings from accumulated other comprehensive income. The amount of losses on a cash flow hedge reclassified in the period to interest expense from accumulated other comprehensive income. The amount of losses on a cash flow hedge reclassified in the period to investment income from accumulated other comprehensive income. The amount of losses on a cash flow hedge reclassified in the period to other expense from accumulated other comprehensive income. The amount of losses on a cash flow hedge reclassified to other income from accumulated other comprehensive income upon the hedged transaction affecting earnings. The amount of losses on a cash flow hedge reclassified in the period to revenues from accumulated other comprehensive income. The amount of deferred costs by type of cost for long-term contracts and programs as of the balance sheet date. Examples include initial tooling and deferred production costs. Amount as of the balance sheet date of the unamortized adjustment to the carrying value of an interest-bearing hedged item made under an effective fair value hedge that must be amortized upon discontinuation of the fair value hedge. Amount as of the balance sheet date of the unamortized adjustment to the carrying value of an interest-bearing hedged item made under an effective interest rate fair value hedge that must be amortized upon discontinuation of the interest rate fair value hedge. Amount as of the balance sheet date of the unamortized adjustment to the carrying value of an interest-bearing hedged item made under an effective price risk fair value hedge that must be amortized upon discontinuation of the price risk fair value hedge. The amount of net gains (losses) on foreign currency cash flow hedges reclassified during the period to earnings from accumulated other comprehensive income upon the hedged transaction affecting earnings. The estimated net amount of unrealized gains (losses) on foreign currency cash flow hedges at the reporting date expected to be reclassified to earnings within the next 12 months. The amount of gains (losses) in accumulated other comprehensive income arising from the election to reclassify available-for-sale securities to trading securities when SFAS 156 is adopted. Gain (loss) on hedging derivative instrument or the foreign currency transaction gain or loss on the nonderivative hedging instrument designated as a hedge of a net investment in foreign operations related to hedge ineffectiveness, which is included in earnings in the period. The amount of net gains (losses) on interest rate cash flow hedges reclassified during the period to earnings from accumulated other comprehensive income upon the hedged transaction affecting earnings. The estimated net amount of unrealized gains (losses) on interest rate cash flow hedges as of the balance sheet date expected to be reclassified to earnings within the next twelve months. The amount of net gains (losses) on price risk cash flow hedges reclassified during the period to earnings from accumulated other comprehensive income. The estimated net amount of unrealized gains (losses) on price risk cash flow hedges as of the balance sheet date expected to be reclassified to earnings within the next twelve months. Amounts reclassified from other comprehensive income to earnings during the period as a result of the sale or complete or substantially complete liquidation of an investment in a foreign entity. Net of tax effect. Amounts reclassified from other comprehensive income to earnings during the period related to translation from functional currency to reporting currency, as a result of the sale or complete or substantially complete liquidation of an investment in a foreign entity. Net of tax effect. Amount of receivables due from an entity that is affiliated with the reporting entity by means of direct or indirect ownership, due within 1 year (or 1 business cycle). Amount of receivables due from an entity that is affiliated with the reporting entity by means of direct or indirect ownership, due after 1 year (or 1 business cycle). Amounts due from an entity in which the reporting entity shares joint control with another party or group, due within 1 year (or 1 business cycle). Amounts due from an entity in which the reporting entity shares joint control with another party or group, due after 1 year (or 1 business cycle). Amounts due from related parties other than affiliates or officers or stockholders, due within 1 year (or 1 business cycle). Amounts due from related parties other than affiliates or officers or stockholders, due after 1 year (or 1 business cycle). Amount of payable due to an entity that is affiliated with the reporting entity by means of direct or indirect ownership. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Amount of receivables owed to an entity that is affiliated with the reporting entity by means of direct or indirect ownership, which are usually due after one year (or one business cycle, if longer). Amounts due to employees, not to include stockholders or officers. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Amounts due to Employee, not to include stockholders or officers, which are due after one year (or one business cycle). The aggregate obligations owed to related parties other than affiliates, officers or stockholders (for example, owner's immediate families or employee pension trusts) at the financial statement date. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). The aggregate obligations owed to related parties other than affiliates, officers or stockholders (for example, owner's immediate families or employee pension trusts) at the financial statement date, which are due after one year (or one business cycle, if longer). Portion of the carrying amount as of the balance sheet date of obligations due all related parties that is payable after one year or beyond the normal operating cycle if longer. Amounts receivable from officers and directors resulting from the sale of stock to officers or directors. Amounts due from owners or affiliates of the reporting entity related to issuance of the entity's capital stock. All amounts that are due to the servicer of a financial asset, excluding contractually specified servicing fees and late fees. The line item within the income statement where these fees appear. The benefit in long-duration contracts to provide a guaranteed annuity payment commencing with the annuitization date. The fixed periodic annuity payments may be determined using the higher of the current accumulated account value that exists at the date of annuitization or the guaranteed amount. The total anticipated costs with respect to site restoration or other environmental exit costs that may occur on the sale, disposal, or abandonment of property. Describes an insurance entity's accounting policy for including anticipated yield on investments as a component of calculating premium deficiency on short-duration insurance contracts. Incremental common shares attributable to contingently issuable shares that were not included in diluted earnings per share (EPS) because to do so would increase EPS amounts or decrease loss per share amounts for the period presented. Contingently issuable shares are shares issuable for little or no cash consideration upon the satisfaction of certain considerations. Incremental common shares attributable to equity forward agreements that were not included in diluted earnings per share (EPS) because to do so would increase EPS amounts or decrease loss per share amounts for the period presented. Incremental common shares attributable to equity unit purchase agreements that were not included in diluted earnings per share (EPS) because to do so would increase EPS amounts or decrease loss per share amounts for the period presented. Equity unit purchase agreements are contracts and securities that allow the holder to buy equity units from the company. Incremental common shares attributable to outstanding stock awards that were not included in diluted earnings per share (EPS) because to do so would increase EPS amounts or decrease loss per share amounts for the period presented. Incremental common shares attributable to unvested restricted stock that were not included in diluted earnings per share (EPS) because to do so would increase EPS amounts or decrease loss per share amounts for the period presented. Restricted stock are shares of stock for which sale is contractually or governmentally restricted for a given period of time. Incremental common shares attributable to share-based payment arrangements that were not included in diluted earnings per share (EPS) because to do so would increase EPS amounts or decrease loss per share amounts for the period presented. A share-based payment arrangement is an arrangement in which one or more employees receive shares of stock, stock options, or other equity instruments, or the employer incurs a liability(ies) to the employee(s) in amounts based on the price of the employer's stock. Incremental common shares attributable to stock options that were not included in diluted earnings per share (EPS) because to do so would increase EPS amounts or decrease loss per share amounts for the period presented. A contract that gives the holder the right, but not the obligation, either to purchase or to sell a certain number of shares of stock at a predetermined price for a specified period of time. Incremental common shares attributable to warrants that were not included in diluted earnings per share (EPS) because to do so would increase EPS amounts or decrease loss per share amounts for the period presented. A warrant is a security that gives the holder the right to purchase shares of common stock in accordance with the terms of the instrument, usually upon payment of a specified amount. The general applicability and impact of environmental laws and regulations upon the entity's business and how the existence of such laws and regulations may continue to give rise to loss contingencies for future environmental remediation. Describes future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and cost of settling insured claims and cost incurred in the claims settlement process attributable to asbestos and environmental (remediation) claims. Amount of asbestos claims paid in the current period, net of reinsurance recoveries. Future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and costs of settling insured claims and costs incurred in the claims settlement process attributable to asbestos and environmental claims, including retrocessional insurance reserve. Increase in asbestos and environmental reserve based on estimated future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and costs of settling insured claims and costs incurred in the claims settlement process, including retrocessional insurance reserve. Increase in the period in asbestos and environmental reserve based on estimated future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums, net of estimated reinsurance recoveries. Future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and cost of settling insured claims and cost incurred in the claim settlement process attributable to asbestos and environmental claims, net of retrocessional insurance reserve. Description of methodology for calculating future benefits to be paid to or on behalf of policyholders and related expenses less the estimated present value of future net premiums using assumptions (such as estimates of expected investment yields, mortality, morbidity, terminations and expenses) applicable at the time the insurance contracts are made and costs of settling insured claims and costs incurred in the claims settlement process for asbestos and environmental risks. Investments in notes or bonds that are collateralized by a specific group of underlying assets owned by the issuer of the notes or bonds which are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months. This category includes information about securities that are primarily serviced by the cash flows of a discrete pool of receivables or other financial assets (such as mortgage loans or credit-card receivables), either fixed or revolving, that by their terms convert into cash within a finite time period, plus any rights or other assets designed to assure the servicing or timely distributions of proceeds to the security holders. A description of the long-lived asset disposed of in the current period. Where a reader of the financial statements can find the loss on disposal of the long-lived asset in the income statement or statement of operations. This disclosure is not needed if it is readily apparent on the face of the income statement where the loss on disposal is included. The losses or gains included in earnings resulting from the disposal of an asset in the current period. A detail of the method of disposition of the long-lived asset (for example, abandonment, distribution in a spin-off). The line item on the balance sheet where the asset for third-party recoveries related to environmental remediation obligations is presented. Nature of the individual components comprising the asset for third-party recoveries related to environmental remediation obligations. Cumulative amount of the asset for third-party recoveries related to environmental remediation obligations that is recoverable within one year of the balance sheet date. Rate applied to the undiscounted amount of the asset for third-party recoveries related to environmental remediation obligations to arrive at the present value recorded as of the balance sheet date. The amount of imputed interest necessary to reduce the expected aggregate undiscounted amount of the asset for third-party recoveries related to environmental remediation obligations to the present value recognized on the balance sheet (if the receivable is discounted). Present value of the asset for third-party recoveries related to environmental remediation obligations as of the balance sheet date (if the receivable is discounted). Cumulative amount of the asset for third-party recoveries related to environmental remediation obligations that is recoverable after one year from the balance sheet date. Aggregate undiscounted amount of the asset for third-party recoveries related to environmental remediation obligations as of the balance sheet date. Carrying amount as of the balance sheet date of known and reasonably estimable amounts of recoveries from third-parties pertaining to an entity's environmental remediation obligations. An entity's balance sheet may include several assets that relate to an environmental remediation obligation. Among them are the following: a. Receivables from other potentially responsible parties that are not providing initial funding; b. anticipated recoveries from insurers; and c. anticipated recoveries from prior owners as a result of indemnification agreements. The charge against earnings resulting from the write down of long lived assets other than goodwill due to the difference between the carrying value and lower fair value. The charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value. Reduction or elimination of the value of an asset based on rate actions of a regulator. Revenue recognized in the period for (1) performance (incentive) fees based on the investment results achieved for management of certain institutional accounts and hedge funds, (2) schedule-based fees earned for management of mutual funds and closed-end funds, based either on average daily net assets or on a combination of the average daily net assets and gross income, and (3) other investment management and advisory fees. The carrying amount of the listed assets obtained or liabilities incurred. This contains the description of the certain asset obtained or liability incurred in transfers of financial assets during the period for which it is impracticable to estimate the amount at which that asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing parties. This contains the reasons why it is not practicable to estimate the fair value of the listed asset obtained or liability incurred. Carrying amount as of the balance sheet date of capitalized gas costs of a regulated entity that are recoverable through future rate adjustments within one year or the normal operating cycle, if longer. Carrying amount as of the balance sheet date of the portion of the reserved funds established by a utility from customer payments to cover the repair costs of damages from major storms, which repairs are expected to be incurred within one year or the normal operating cycle, if longer. Amount of cash paid during the period to settle an asset retirement obligation. Amounts paid to settle an asset retirement obligation should be included in the operating section of the Statement of Cash Flows. Costs provided for the retirement of certain long-lived assets that are reasonably expected to be recovered in rates charged to customers. Regulatory asset or liability is recognized for differences in the timing of recognition of the period costs for financial reporting and rate-making purposes. Current portion of the carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees. Description of the asset retirement obligation and the associated long-lived asset. An asset retirement obligation is a legal obligation associated with the disposal or retirement from service of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees. This element may be used for all the disclosures related to asset retirement obligations. Amount of accretion expense recognized in the income statement during the period that is associated with asset retirement obligations. Accretion expense measures and incorporates changes due to the passage of time into the carrying amount of the liability. Such accretion expense representing changes in the liability for an asset retirement obligation due to passage of time is the result of applying an interest method of allocation to the amount of the liability at the beginning of the period. The interest rate used to measure that change shall be the credit-adjusted risk-free rate that existed when the liability, or portion thereof, was initially measured. That amount shall be recognized as an increase in the carrying amount of the liability and as an expense classified as an operating item in the statement of income. Accretion expense shall not be considered to be interest cost for purposes of capitalization of interest. Amount of the increase (decrease) in the amount of asset retirement obligations for the period associated with foreign currency translation. Net increase (decrease) in the asset retirement obligation during the period. A general description of the asset retirement obligations and the associated long-lived assets. Description may include the terms of the legal restriction. Carrying amount of an asset that is legally restricted for purposes of settling an asset retirement obligation. Amount of asset retirement obligations incurred during the period. Amount of asset retirement obligations settled, or otherwise disposed of, during the period. This may include asset retirement obligations transferred to third parties associated with the sale of a long-lived asset. Description of an asset retirement obligation for which a liability has not been recognized because fair value cannot be reasonably estimated. The description should include the reasons why fair value cannot be reasonably estimated. Noncurrent portion of the carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees. Amount of the increase (decrease) in the amount of the asset retirement obligation during the current period for changes in the amount or timing of the estimated cash flows associated with the settlement of the obligation. Description of the significant increases or decreases in the carrying amount of the asset retirement obligation during the period, such as changes in significant assumptions used to calculate the carrying amount of the asset retirement obligation. Describes an entity's accounting policy for (1) legal obligations associated with the disposal or removal of a long-lived asset from service that result from the acquisition, construction, or development or from the normal operation of a long-lived asset (except obligations of a lessee in connection with leased property that are minimum lease payments or contingent rentals, or obligations that arise solely from a plan to sell or otherwise dispose of a long-lived asset); and (2) certain environmental remediation liabilities that resulted from the improper or other-than-normal operation of a long-lived asset in the past. This accounting policy may address (1) whether the related remediation costs are expensed or capitalized, (2) whether the obligation is measured on a discounted basis, (3) the event, situation, or set of circumstances th at generally triggers recognition of loss contingencies arising from the entity's environmental remediation-related obligations, and (4) the timing of recognition of any recoveries. Describes an entity's accounting policy for determining amounts to accrue and charge against earnings so as to satisfy legal obligations associated with the retirement (through sale, abandonment, recycling, or disposal in some other manner) of a tangible long-lived asset that result from the acquisition, construction, or development and (or) the normal operation of a long-lived asset. This accounting policy disclosure excludes obligations arising 1) in connection with leased property, whether imposed by a lease agreement or by a party other than the lessor, that meet the definition of either minimum lease payments or contingent rentals; 2) solely from a plan to sell or otherwise dispose of a long-lived asset and 3) from certain environmental remediation liabilities. Describes an entity's accounting policy for capitalized environmental costs. Describes an entity's accounting policy for obligations that resulted from improper or other-than normal operation of a long-lived asset in the past. This accounting policy may address (1) whether the related remediation costs are expensed or capitalized, (2) whether the obligation is measured on a discounted basis, (3) the event, situation, or set of circumstances that generally triggers recognition of loss contingencies arising from the entity's environmental remediation-related obligations, and (4) the timing of recognition of any recoveries. The carrying amount of a liability for an asset retirement obligation. An asset retirement obligation is a legal obligation associated with the disposal or retirement of a tangible long-lived asset that results from the acquisition, construction or development, or the normal operations of a long-lived asset, except for certain obligations of lessees. Long lived, depreciable assets used to separate the various components present in crude oil and convert them into usable products or feedstock for other processes. Cash and highly liquid, safe investments that can be readily converted into cash (cash equivalents) allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block. Fair value of equity securities allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block. Carrying amount of investments in debt securities that are deemed to be held to maturity that are allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block. Carrying amount of investments in mortgage loans on real estate allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block. Other assets allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block. Carrying amount of loans to policy holders secured by benefits under insurance policies that are allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block. Real estate investments allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block. Short-term investments allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block. The sum of cash, cash equivalents, investments and other assets allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block. The aggregate value (measured at the lower of net carrying value or fair value less cost of disposal) for 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 that has subsequently been disposed of through sale, as of the financial statement date. The aggregate value (measured at the lower of net carrying value or fair value less cost of disposal) for noncurrent assets (assets with expected useful life longer than one year or one operating cycle, whichever is longer) held by a business component to be sold or that has subsequently been disposed of through sale, as of the financial statement date. Represents the sum of the carrying value of all the Assets Held-for-Sale at the balance sheet date. Current assets (normally turning over within one year or one business cycle if longer) that are held for sale apart from normal operations and anticipated to be sold within one year. The aggregate value (measured at the lower of net carrying value or fair value Less cost of disposal) for assets held by a business component to be sold or that has been disposed of through sale, as of the financial statement date. The sum of the carrying amounts of the listed assets obtained or liabilities incurred. This contains detailed elements of descriptions of certain assets obtained or liabilities incurred in transfers of financial assets during the period for which it is impractical to estimate the amount at which that asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing parties. This also contains the reasons why it is not practicable to estimate their fair value. Amount of real estate assets held for development or resale by subsidiary entities which hold such assets in the course of business. The interest rate associated with the repurchase agreements. This is also known as the repo rate. Aggregate carrying value of assets sold under agreements to repurchase when the carrying amount (or market value, if higher than the carrying amount) of securities or other assets sold under repurchase agreements exceeds 10 percent of total assets, as of the most recent balance sheet date. This is the value on the open market of assets sold under agreements to repurchase when the carrying amount (or market value, if higher than the carrying amount) of securities or other assets sold under repurchase agreements exceeds 10 percent of total assets, as of the most recent balance sheet date. This is the amount the must be repaid to the counterparty as part of the repurchase agreements when the carrying amount (or market value, if higher than the carrying amount) of securities or other assets sold under repurchase agreements exceeds 10 percent of total assets, as of the most recent balance sheet date. Schedule, as of the most recent balance sheet date, of securities or other assets sold under repurchase agreements when this amount exceeds 10 percent of total assets. Disclosure may include the following: the type of securities or assets sold under agreements to repurchase, the carrying amount, market value (including accrued interest plus any cash or other assets on deposit. The information must be segregated into securities maturing (1) overnight; (2) term up to 30 days; (3) term of 30 to 90 days; (4) term over 90 days; (5) demand. Total assets, when it serves as a benchmark in a concentration of risk calculation, representing the sum of all reported assets as of the balance sheet date. Amount of real estate assets held by entities that are wholly-owned. Premiums assumed and earned for all accident and health insurance assumed from other insurers as a result of reinsurance arrangements. Premiums earned for all life insurance assumed from other insurers as a result of reinsurance arrangements. Premiums assumed and earned for all other insurance assumed from other insurers as a result of reinsurance arrangements. Premiums assumed and earned for all property and casualty insurance assumed from other insurers as a result of reinsurance arrangements. Premiums earned on all insurance assumed from other insurers as a result of reinsurance arrangements. Premiums assumed for all accident and health insurance assumed from other insurers as a result of reinsurance arrangements. Premiums assumed for all life insurance assumed from other insurers as a result of reinsurance arrangements. Premiums assumed for all other insurance assumed from other insurers as a result of reinsurance arrangements. Premiums assumed for all property and casualty insurance assumed from other insurers as a result of reinsurance arrangements. Premiums for all insurance assumed from other insurers, that is premiums ceded to the entity by other insurers. The discount rate which is used to value residual cash flows generated by securitized financial assets. This is used as a key assumption in measuring the fair value of interests that continue to be held by the transferor and servicing assets or servicing liabilities, if any, as of the date of the latest statement of financial position presented. The rate at which principal will not be repaid on securitized financial assets. This is used as a key assumption in measuring the fair value of interests that continue to be held by the transferor and servicing assets or servicing liabilities, if any, as of the date of the latest statement of financial position presented. The values of other key assumptions in measuring the fair value of interests that continue to be held by the transferor and servicing assets or servicing liabilities, if any, as of the date of the latest statement of financial position presented. Estimated speed of prepayments of principal on financial assets. This is used as a key assumption in measuring the fair value of interests that continue to be held by the transferor and servicing assets or servicing liabilities, if any, as of the date of the latest statement of financial position presented. Expected static pool losses can be calculated by summing the actual and projected future credit losses and dividing the sum by the original balance of the pool of assets. The weighted average life of securitized assets. This is used as a key assumption in measuring the fair value of interests that continue to be held by the transferor and servicing assets or servicing liabilities, if any, as of the date of the latest statement of financial position presented. The discount rate which is used to value residual cash flows generated by securitized financial assets. This is used as a key assumption in measuring the fair value of interests that continue to be held by the transferor and servicing assets or servicing liabilities, if any, at the time of securitization. The rate at which principal will not be repaid on securitized financial assets. This is used as a key assumption in measuring the fair value of interests that continue to be held by the transferor and servicing assets or servicing liabilities, if any, at the time of securitization. The value of other key assumptions used in measuring the fair value of interests that continue to be held by the transferor and servicing assets or servicing liabilities, if any, at the time of securitization. Estimated speed of prepayments of principal on financial assets. This is used as a key assumption in measuring the fair value of interests that continue to be held by the transferor and servicing assets or servicing liabilities, if any, at the time of securitization. The type of financial asset for which interests continue to be held by the transferor. The weighted average life of securitized assets. This is used as a key assumption in measuring the fair value of interests that continue to be held by the transferor and servicing assets or servicing liabilities, if any, at the time of securitization. Detailed elements containing information related to the key economic assumptions (including at a minimum, quantitative information about discount rates, expected prepayments including the expected weighted-average life of prepayable financial assets, and anticipated credit losses, if applicable) used in measuring the fair value of interests in transferred financial assets that continue to be held by the transferor and servicing assets or servicing liabilities, if any, as of the balance sheet date. Information related to the key assumptions used in measuring the fair value of interests that continue to be held by the transferor and servicing assets or servicing liabilities, if any, at the time of securitization (including at a minimum, quantitative information about discount rates, expected prepayments including the expected weighted-average life of prepayable financial assets, and anticipated credit losses, if applicable). Aggregate arrearages in cumulative preferred dividends. This element may be used for the entire auction market preferred securities disclosure as a single block of text. Disclosure would include: the pertinent rights and privileges of the various securities outstanding such as dividend and liquidation preference, participating rights, pertinent dates and voting rights. Auction Market Preferred Stock (AMPS, a/k/a DARTS - Dutch Auction Rate Transferable Securities) is a form of equity security that has priority over common stock in, among other things, the payment of dividends. The securities are characterized by frequent rate setting intervals which lower their interest rate risk, preservation of principal as the securities are sold at par (current interest rates, market conditions, credit worthiness/quality, etc.) are taken into account when interest rates are repriced. If redeemable, the auction mar ket preferred securities are redeemable solely at the option of the issuer. If dividends are undistributed, whether it be due to arrears or an unpaid liability, this is the amount outstanding at the end of the period. This is the amount of dividends paid auction market preferred securities from capital. This is the sum total of dividends paid from all sources. This is the amount of dividends paid auction market preferred securities from earnings. In addition to providing the aggregate value above, amounts should be provided on a per share basis as well. These are the number of AMPS shares issued during the period These are the number of AMPS shares outstanding at the balance sheet date. These are the number of AMPS shares redeemed during the period Net change in the number of Auction Market Preferred Securities during the period being reported. Aggregate value is the computation of shares multiplied by par value. As a preferred security, Auction Market Preferred Securities (AMPS) have entitlement over common shareholders. Liquidation preference identifies the components (par value, arreared dividends, premiums if any, etc.) that AMPS holders are entitled to. Liquidation preference would also include any restrictions on retained earnings that arise upon liquidation and terms of conversion. Liquidation value is that value at which shares would be redeemed under liquidation. Par values vary between the enterprises. Unlike common shares, nominal or zero value par values do not apply. Par value is also referred to as stated value or nominal value. Auction Market Preferred Securities are a preferred stock with a predetermined rate setting interval on the interest that they earn. Periods for resetting the rate typically range from as few as 7 days to as many as 49 days. The rates determined as a function of the market for the specific security. Redemption requirements lay out all of the specifics for redeeming the stock issue. They can be identified separately or be grouped. This would also include the date or dates the securities can be redeemed. Disclose redemption requirements in each of the five years following the date of the latest statement of financial position presented. Redeemable solely at the option of the issuer. Shares authorized could be a specific number or an unlimited number. Names are typically labeled by day of the week, duration between intervals or combination of both. The interest (or dividend) rates earned on AMPS are priced based on market factors and vary inside reporting periods and between reporting periods. Variable interest (dividend) rate earned enumerates what the interest (dividend) was (on an annual basis or APY) for the period reported. Auction Market Preferred Securities are issued in differing series. These series could include differing par values or differing rate setting intervals whether by day of the week or frequency of interval (typically ranging from 7-49 days, and differing quantities of shares authorized and outstanding. Deductions to net capital as reported in Company's Part II of Form X-17A-5 for audit adjustments to record additional compensation. A loan to an individual to finance the purchase of a car. This item represents disclosure of the basis (methodology and assumptions) on which cost was determined (for example, specific identification, average cost, or other allowed methods) in computing realized gain or loss on securities sold which were categorized neither as held-to-maturity nor trading. This item represents the change in net unrealized holding gain or loss on available-for-sale securities that has been included in a separate component of shareholders' equity during the period. The net change is comprised of the changes in fair value of available-for-sale securities, net of deferred tax affects, as well as the net unrealized holding gains and losses recognized in earnings for the period due to transfers of securities from the available-for-sale category to the trading category. This item represents the change in net unrealized holding gain or loss on available-for-sale securities that has been included in accumulated other comprehensive income, a separate component of shareholders' equity, during the period. The net change is comprised of the changes in fair value of available-for-sale securities as well as the net unrealized holding gains and losses recognized in earnings for the period due to transfers of securities from the available-for-sale category to the trading category. This item represents the gross profit realized on the sale of debt or equity securities categorized neither as held-to-maturity nor trading securities. This item represents the gross loss realized on the sale of debt or equity securities categorized neither as held-to-maturity nor trading securities. This item represents the tax effects occurring during the period which are related to the net unrealized gain or loss resulting from changes in the fair [carrying] value during the period of available-for-sale securities. Such tax affects would have been charged or credited directly to other comprehensive income or to related components of shareholders' equity. Investments are neither classified as held-to-maturity nor trading. Such securities are reported at fair value, with unrealized gains and losses excluded from earnings and reported in a separate component of shareholders' equity (other comprehensive income). This item represents the difference between the gross realized gains and losses realized on the sale of debt or equity securities categorized neither as held-to-maturity nor trading securities. The total amount of proceeds received for the sale of securities, categorized neither as held-to-maturity nor trading securities, during the reporting period. This item represents the amount of the net unrealized holding gain or loss on available-for-sale securities for the period that has been included in accumulated other comprehensive income (a separate component of shareholders' equity). This is the average balances during the period for loans which are in the process of being securitized as of the date of the statement of financial position (across all types of loans). This is the result of the average balance during the period of total loans managed or securitized less securitized loans and loans that are in the process of being securitized. This is the sum of average balances during the period for both securitized and unsecuritized loans of all types. This is the average balance during the period for securitized loans only (across all types of loans). Summary of significant aspects of production costs of the energy source on a per unit basis. This information is presented in different formats, including certain specific costs, summarized costs or costs in total. Average amount of time remaining before foreign currency exchange rate derivatives mature or expire. Average period of time covered by credit risk derivative contracts. Carrying amount as of the balance sheet date of drafts accepted by the bank entity as its liability to holders of the drafts. The amount of the financial institution's obligation to pay the holder of the customer's draft which the financial institution has guaranteed (i.e., Banker's Acceptance). Proceeds from term loans used to finance a leveraged buyout transaction (excludes subordinated notes and shareholder loans). The excess drawing from an existing cash balance that is honored by the bank but is owed to the bank. Carrying value as of the balance sheet date of payments made in excess of existing cash balances, which will be honored by the bank but reflected as a loan to the entity. Overdrafts generally have a very short time frame for correction or repayment and are therefore more similar to short-term bank financing than trade financing. The carrying amount of a life insurance policy on an officer, executive or employee for which the reporting entity (a bank) is entitled to proceeds from the policy upon death of the insured or surrender of the insurance policy. Any certificate of deposit or savings account held by a bank or other financial institution for a short-term specified period of time. Because of their short-term, time deposits are considered highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months. A banker's acceptance, which often is used to finance shipments of goods to bank customers, is a short-term time draft that a bank (drawee) has agreed to pay at maturity by stamping "accepted" over the signature of an officer. When the bank accepts the draft, it guarantees its redemption at maturity, which makes the draft negotiable. In return for the guarantee, the party on whose behalf the bank accepts the draft (drawer) agrees to provide the bank with the necessary funds prior to maturity. The bank receives a fee for creating the acceptance. The drawer's outstanding debt to the bank is reported as an asset, and the bank's obligation is reported as a liability. Bankers' acceptances are similar to other short-term borrowed funds in that they can be effectively used for short-term liquidity needs by avoiding disbursing funds for short-term loans to bank customers. Disclosure of short-term negotiable time drafts drawn on and accepted by an institution (also known as banker's acceptances), outstanding and any related unamortized discounts or fee income required to be and included in the financial statement disclosures. Fair value as of the balance sheet date of obligations arising from mortgages, mortgage-backed securities and asset-backed securities (backed by cash streams such at those from auto and credit card receivables) sold short. This includes disclosures relating to financial services specifically banking and thrift entities at the end of the reporting period. This element may be used as a single block of text to encapsulate the entire disclosure including data and tables. The aggregate dollar amount of claims filed that the bankruptcy court has expunged. The aggregate dollar amount of claims filed with the bankruptcy court. The aggregate dollar amount of claims settled. The aggregate dollar amount of claims under review by the management of the entity. The aggregate dollar amount of claims filed with the bankruptcy court that are likely to be denied. The aggregate dollar amount paid to settle claims. Date on which filing with the bankruptcy court must be made to reject or assume contracts. Description of claims under review by management of the entity. Description of the nature of the bankruptcy claims. Description of material contracts assumed or assigned by the entity. Description of material contracts rejected (such as leases and purchase commitments). Last date (bar date) on which claims can be filed with the bankruptcy court. The aggregate number of claims filed that the bankruptcy court has expunged. The aggregate number of claims filed with the bankruptcy court. The aggregate number of claims settled. The aggregate number of claims under review by the management of the entity. The aggregate number of claims filed with the bankruptcy court that are likely to be denied. Customer's inability to meet its debt obligations and petitions a federal district court for either reorganization of its debts or liquidation of its assets. The assets of the customer is taken over by a receiver or a trustee in bankruptcy for the benefit of its creditors. United States Bankruptcy Court were petition for bankruptcy was filed. Date petition for bankruptcy filed with the US Bankruptcy Court. Discussion of the creditors committees involved in the bankruptcy proceedings. Description of the management of entities in bankruptcy (for example, court appointed management team). Description of management's plans to improve operations and enable the entity to emerge from bankruptcy, including planned facility closings, business exit activities and headcount reduction plans. Description of orders which have been approved by bankruptcy court (such as orders to approve payment of employee compensation and critical vendors) and date by which plan of reorganization must be filed. Description of the bankruptcy proceedings, including the process for emergence from bankruptcy. Does not include a description of management's plans to improve operations to enable the entity to emerge from bankruptcy, or a description of planned facility closings, business exit activities and headcount reduction plans. Names of the entities included in the bankruptcy proceeding. Names of the entities not included in the bankruptcy proceeding. Description of the reason for bankruptcy proceeding (for example, significant class action litigation related to asbestos). Description of the basis of the financial statement presentation, including the method for determining value of liabilities subject to compromise, of an entity that has filed for bankruptcy protection under Chapter 11. The fundamental principles used to determine the classes of servicing assets and servicing liabilities. Classes of servicing assets and servicing liabilities shall be identified based on (a) the availability of market inputs used in determining the fair value of servicing assets or servicing liabilities, (b) an entity's method for managing the risks of its servicing assets or servicing liabilities, or (c) both. Disclosure of the criteria basis for exemptions from segregation requirements for cash and securities not subject to segregation requirements of Federal or Other Regulations due to exemptive provisions. General description as to the uncertainties, their significance, and the basis used in determining the amount of a provision recorded for expected refunds paid during the renegotiation of government contracts. Variation on interest-rate swap contracts where both rates are variable but are tied to different index rates. For example, one party's rate maybe indexed to three-month London Interbank Offered Rate (LIBOR) while the other party's rate is indexed to six-month LIBOR. Interest expense on beneficial interests issued by consolidated variable interest entities. Obligation reflecting another party's right to economic interests in another entity or trust under a contractual right. For example, an investor may purchase a beneficial interest in a securitization transaction. Describes an entity's accounting policy for plans, other than pension plans, that provide postretirement benefits (including both defined benefit and defined contribution plans). This disclosure may address (1) the types of plans sponsored by the entity, and the benefits provided by each plan (2) groups that participate in (or are covered by) each plan (3) how plan assets, liabilities and expenses are measured, including the use of any actuaries and (4) significant assumptions used by the entity to value plan assets and liabilities and how such assumptions are derived. Describes an entity's accounting policy for its pension plans. This disclosure may address (1) the types of plans sponsored by the entity (2) groups that participate in (or are covered by) each plan (3) how plan assets, liabilities and expenses are measured, including the use of any actuaries and (4) significant assumptions used by the entity to value plan assets and liabilities and how such assumptions are derived. Describes an entity's accounting policy for its pension and other postretirement benefit plans. This disclosure may address (1) the types of plans sponsored by the entity, and the benefits provided by each plan (2) groups that participate in (or are covered by) each plan (3) how plan assets, liabilities and expenses are measured, including the use of any actuaries and (4) significant assumptions used by the entity to value plan assets and liabilities and how such assumptions are derived. A standardized contract, traded on a futures exchange, to buy or sell a certain bond at a certain date in the future, at a certain price. The component of interest income or expense representing the periodic increase in or charge against earnings to reflect amortization of debt discounts and premiums over the life of the related debt instruments. Securities borrowed to enable short sales of securities as part of a collateralized agreement to enable short selling by banks and broker dealers. Securities borrowed to enable short sales of securities as part of a collateralized agreement to enable short selling by banks and broker dealers. Amount of liabilities in variable interest entities for which a financial institution is required to include in its calculation of net investment in real estate assets held for development or sale. Total borrowings to finance leveraged buyout transaction. Animals maintained to create offspring or to produce goods to be sold for profit. Financing for a relatively short period of time, which is expected to be replaced by a medium to long-term loan. The loan "bridges" the gap in time when otherwise no financing would be in place. Short-Term financing which is expected to be paid back relatively quickly, such as by a subsequent longer-term loan. Also called swing loan or bridge financing. Disclose the broker-dealers' accounting policies for recognition of revenues and expenses including commissions, underwriting, management and investment advisory fees, trading gains and losses, interest income and expense, dividend income and expense, floor brokerage, and exchange fees. Also, may include the broker-dealers' disclosure on the nature of operations and estimates used in preparation of financial statements and significant estimates. Acting as an agent, a broker-dealer may buy and sell securities on behalf of its customers. In return for such services, the broker-dealer charges a commission. Each time a customer enters into a buy or sell transaction, a commission is earned by the broker-dealer for its selling and administrative efforts. For securities purchased, the commission is recorded as a receivable from customers; for securities sold, it is recorded as reductions in the payable to customers. Commissions earned are usually related to the broker-dealer's customers' trading volume and the dollar amounts of the trades. In general, commissions are for smaller trades of exchange-listed stocks and bonds made by retail customers. The amount of cash paid for brokerage fees during the current period. Disclosures relating to financial services specifically brokers and dealers for the accounting period and at the balance sheet date. Disclosure may include amounts receivable from and payable to broker-dealers and clearing organizations, including securities failed to receive, deposits received for securities loaned, amounts payable to clearing organizations related to open transactions, floor brokerage payables and payables for commodities futures accounts liquidating to an equity balance on a broker-dealer's records. May also include disclosure on company's consolidation policy and a note indicating the amount of the broker-dealer's actual net capital and the amount of required net capital. Carrying amount as of the balance sheet date of long-lived, depreciable assets that include building structures held for productive use including any addition, improvement, or renovation to the structure, such as interior masonry, interior flooring, electrical, and plumbing. Long-lived, depreciable assets held for productive use that includes any addition, improvement, or renovation to the structure, such as interior masonry, interior flooring, electrical, and plumbing. Long lived, depreciable assets that includes building structure held for productive use, including office, production, storage and distribution facilities. Carrying amount as of the balance sheet date of building structures held as inventory including any additions, improvements, or renovations to those structures. Description of the accounting treatment that will be followed should the contingency occur. Schedule of information about a contingent payment arrangement including the terms that will result in payment and the accounting treatment that will be followed should such contingency occur, including the potential impact on earnings per share if contingency is to be settled in common stock of the entity. The description also may include the period over which amounts are expected to be paid, and changes in the amount since the previous reporting period. This also includes contingent options and commitments. Fair value of potential payments under the contingent consideration arrangement including cash and shares. Amount of potential cash payments that could result from the contingent consideration arrangement. Description of the potential shares that are issuable under a contingent consideration arrangement. Amount of cash paid to acquire the entity. Description of the components of the costs of a business acquisition and the basis for determining value assigned to the components (including carryover basis ascribed to securities issued in a leveraged buy-out transaction). For example, cash paid to shareholders of acquired entity, fair value of debt and equity securities issued to shareholders of acquired entity, and transaction costs paid to third parties. Value of debt and equity securities issued by the acquirer to acquire the entity. Fair Value of liabilities incurred by the acquirer to acquire the entity. Fair value of noncash consideration given by the acquirer to acquire the entity. Does not include cash paid, the fair value of debt and securities issued and liabilities incurred to acquire the entity. The total cost of the acquired entity including the cash paid to shareholders of acquired entities, fair value of debt and equity securities issued to shareholders of acquired entities, the fair value of the liabilities assumed, and direct costs of the acquisition. Amount of direct costs of the business combination including legal, accounting, and other costs incurred to consummate the business acquisition. Month, day and year when the business acquisition agreement was executed. Description of the acquired entity other than the name of the entity, which may include the industry, size, products and other important information about the acquired entity. Description of restructuring activities for an acquired entity, including the amount of acquisition costs allocated to restructuring activities, and the period in which such costs will be incurred. The description should include the type of major actions that comprise the plan to exit an activity or involuntarily terminate employees of the acquired entity including activities of the acquired entity that will not continue, method of disposition, and description of employee groups that will be terminated. Description should also include disclosures if the entity has not finalized plans for the restructuring activities, a description of the unresolved issues, the types of additional liabilities that might arise, and how any adjustment would be reported in the financial statements. Disclosure may also include timeframe when the r egistrant began formulating exit plans for which accrual may be necessary. Month, date and year when the results of operations of the acquired entity began to be included in the income statement of the combined entity Basis for determining value of equity interest issued or issuable to acquire the entity. Description of equity interests issued or issuable to acquire the entity. Name of equity interest issued or issuable to acquire an entity in a business combination. Number of shares of equity interests issued or issuable to acquire entity. Schedule of the equity interest (such as common shares, preferred shares, or partnership interest) issued or issuable to acquire an entity in a business combination. Value of equity interests (such as common shares, preferred shares, or partnership interest) issued or issuable to acquire the entity. Name of the acquired entity. Percentage of voting equity interests acquired in the business combination. Description of the period for which the results of operations of the acquired entity are included in the income statement of the combined entity. Amount paid or received to resolve the preacquisition contingency. Description of preacquisition contingency. Description of final resolution of the preacquisition contingency including the accounting for the difference between the original purchase price allocation and the final resolution of that preacquisition contingency. Description of a preexisting relationship between the acquirer and the acquiree, the accounting for the settlement of the preexisting relationship including valuation method used to determine the settlement amount, and the classification of any gain or loss recognized in income statement. Gain (loss) recognized from the settlement of a preexisting relationship between the acquirer and the acquiree. The amount of acquisition cost of a business combination allocated to an identifiable intangible asset that will be amortized. The total purchase price of the acquired entity. This includes cash paid to equity interest holders of the acquired entity, fair value of debt and equity securities issued to equity holders of the acquired entity, and transaction costs paid to third parties to consummate the acquisition. The amount of acquisition cost of a business combination allocated to assets acquired. The amount of acquisition cost of a business combination allocated to capital lease obligations assumed from the acquired entity. The amount of acquisition cost of a business combination allocated to assets expected to be sold. The amount of acquisition cost of a business combination allocated to assets expected not to be used, including assets that will be sold or otherwise disposed. The amount of acquisition cost of a business combination allocated to assets to be disposed of by other than sale. The amount of cash and cash equivalents acquired in a business combination. Description of the current assets that the amount of acquisition cost of a business combination is allocated to. The amount of acquisition cost of a business combination allocated to finished goods inventory. The amount of acquisition cost of a business combination allocated to inventory, including finished goods, work-in-process, and raw materials. The amount of acquisition cost of a business combination allocated to marketable securities. The amount of acquisition cost of a business combination allocated to merchandise inventory. The amount of acquisition cost of a business combination allocated to prepaid expenses and other current assets. Does not include amounts allocated to cash and cash equivalents, marketable securities, receivables, inventory, and assets not to be used. The amount of acquisition cost of a business combination allocated to raw materials inventory. The amount of acquisition cost of a business combination allocated to receivables. The amount of acquisition cost of a business combination allocated to work-in-process inventory. The amount of acquisition cost of a business combination allocated to current assets. The amount of acquisition cost of a business combination allocated to accounts payable of the acquired entity. The amount of acquisition cost of a business combination allocated to accrued expenses of the acquired entity. The amount of acquisition cost of a business combination allocated to current liabilities of the acquired entity. The amount of acquisition cost of a business combination allocated to the current portion of long-term debt of the acquired entity. The amount of acquisition cost of a business combination allocated to other current liabilities of the acquired entity. Does not include amounts allocated to the current portion of long-term debt, accounts payable and accrued expenses. The amount of acquisition cost of a business combination allocated to current liabilities of the acquired entity. Amount of deferred tax assets or liabilities for the differences between the values assigned and the tax bases of assets and liabilities in a business combination, net of any valuation allowance for deferred tax assets. The amount of acquisition cost of a business combination allocated to equipment be used in the normal course of business, not including equipment that is held-for-sale The amount of goodwill arising from a business combination that is expected to be deductible for tax purposes. The amount of acquisition cost of a business combination allocated to an identifiable intangible asset that will not be amortized. Does not include goodwill. Description of identifiable intangible asset (an asset that lacks physical substance, but not a financial asset) acquired in a business combination. Does not include goodwill. The amount of acquisition cost of a business combination allocated to liabilities assumed. Description of method used to allocate purchase price to assets acquired and liabilities assumed, including methodologies to estimate fair values of assets and liabilities (for example, third-party appraisal). The amount of acquisition cost of a business combination allocated to mineral rights for acquired entities in the mining industry. The amount of acquisition cost of a business combination allocated to natural resources other than mineral rights in the mining industry. Description of the excess of the net assets acquired over the cost of the acquired entity in a business combination. Description may include information about the pro rata allocation of the excess to reduce amounts that otherwise would have been assigned to acquired assets. Description of the noncurrent assets that the amount of acquisition cost of a business combination is allocated to. The amount of acquisition cost of a business combination allocated to current assets. Description of the noncurrent liabilities that the amount of acquisition cost of a business combination is allocated to. The amount of acquisition cost of a business combination allocated to the noncurrent portion of the long-term debt assumed from the acquired entity. The amount of acquisition cost of a business combination allocated to a known and estimated obligation to restructure a portion of the acquired entity through a plan to exit an activity of the acquired entity, involuntarily terminate employees of the acquired entity, and relocate employees of the acquired entity. The amount of acquisition cost of a business combination allocated to noncurrent liabilities of the acquired entity, except for long-term debt. The amount of acquisition cost of a business combination allocated to notes payables and long-term debt assumed from the acquired entity. The amount of acquisition cost of a business combination allocated to noncurrent assets of the acquired entity, except for property plant and equipment, intangible assets, and goodwill. The amount of acquisition cost of a business combination allocated to a plant be used in the normal course of business, not including a plant that is held-for-sale The amount of acquisition cost of a business combination allocated to preacquisition contingencies other than contingencies associated with income taxes. The amount of acquisition cost of a business combination allocated to a liability for the projected benefit obligation in excess of plan assets or an asset for plan assets in excess of the projected benefit obligation of a single-employer defined benefit pension plan. The amount of acquisition cost of a business combination allocated to property, plant and equipment to be used in ongoing operations. The amount of acquisition cost of a business combination allocated to land and building to be used in the normal course of business, not including assets that are held-for-sale Description of whether the purchase price allocation has been finalized. For any purchase price allocation that has not been finalized, a description of that fact and the reasons therefore, and in subsequent periods, the nature and amount of any material adjustments made to the initial allocation of the purchase price. The amount of acquisition cost of a business combination allocated to unfavorable contracts assumed from the acquired entity. The amount of acquisition cost of a business combination allocated to warranties assumed from the acquired entity. Primary reasons for the business acquisition, including a description of factors that contributed to a purchase price that results in recognition of goodwill. SEC Standard Industrial Classification code for the acquired entity. Information about a business combination (or series of individually immaterial business combinations) that was authorized or consummated during the period, by acquiree. Identification of the acquiree in a material business combination (or series of individually immaterial business combinations), which may include the name or other type of identification of the acquiree. Description of the pro forma information, nature of adjustments made to historical information to arrive at pro forma amounts, amounts excluded from pro forma information, any material-nonrecurring items included in the pro forma information and limitations of pro forma disclosures. The pro forma income from continuing operations before changes in accounting and extraordinary items, net of tax effect, per diluted share of common stock for a period as if the business combination or combinations had been completed at the beginning of a period The pro forma income from continuing operations before changes in accounting and extraordinary items, net of tax effect per basic share of common stock for a period as if the business combination or combinations had been completed at the beginning of a period The pro forma income from continuing operations before changes in accounting and extraordinary items, net of tax effect, for the period as if the business combination or combinations had been completed at the beginning of a period Pro Forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate. This element may be used as a single block of text to encapsulate all disclosures regarding the pro forma results of the combined entity. The pro forma net income (loss) for the period as if the business combination or combinations had been completed at the beginning of a period The pro forma revenue for a period as if the business combination or combinations had been completed at the beginning of the period Schedule reflecting a material business acquisition (or series of individually immaterial business combinations) planned, initiated, or completed during the period, including background, timing, and allocation of acquisition costs. Qualitative information concerning a business combination which has occurred and thereby requires an eligible item to be measured at fair value at the time of the event but does not require fair value measurement at each reporting date after that, excluding the recognition of impairment under lower-of-cost-or market accounting or other-than-temporary impairment. Describes an entity's accounting policy for a combination of entities that is not accounted for using the purchase method (for example, a transfer of net assets or exchange of shares between entities under common control). Describes an entity's accounting policy for a business combination that is accounted for using the purchase method of accounting. A business combination occurs when an entity acquires net assets that constitute a business or acquires equity interests of one or more other entities and obtains control over that entity or entities. A transaction in which control is obtained through means other than an acquisition of net assets or equity interests is excluded from this definition. The policy description also may include some discussion of how the entity applies the purchase method of accounting (for example, its treatment of contingent consideration, the purchase price allocation process, how the fair values of acquired assets and liabilities are determined, etc.) An entity that acquires another entity in a leveraged buyout transaction also should disclose the acc ounting policy followed by the acquiring entity in determining the basis used to value its interest in the acquired entity, and the rationale for that accounting policy. The development of products and services, their delivery, design and implementation. The charge against earnings in the period, comprised of costs incurred associated with an exit or disposal activity other than for a discontinued operations as defined under generally accepted accounting principles. Costs of such activities include those for one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, and costs associated with an ongoing benefit arrangement, but excludes costs associated with the retirement of a long-lived asset. Value of stock in an investment or savings plan established by the entity for the benefit of its employees that permits the employees to make investment decisions. Also, a trust established to accumulate stock for the sole purpose of distribution to participating employees. Contractual obligation to increase property, plant and equipment either through construction or future purchase over periods that initially exceed one year or the normal operating cycle, if longer. The net cash inflow (outflow) from purchases, sales and disposals of property, plant and equipment and other productive assets, including intangibles. Total of qualified stockholders' equity items, allowable subordinated borrowings, other deductions and allowable credits at the balance sheet date. The cash outflow from any dividend or other distribution in cash with respect to any shares of, or other ownership interest in, an entity, except a dividend consisting of distribution of earnings or stock dividend or pro rata stock split. Amount equal to the present value at the beginning of the lease term of minimum lease payments during the lease term (excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, together with any profit thereon) net of principal payments, or amounts applied to the principal, through the balance sheet date and due to be paid within one year of the balance sheet date. A borrowing recorded for a lease meeting the criteria for capitalization as either a (i) Sales-type lease, (ii) Direct Financing lease, or (iii) Leveraged Lease. A lease is defined as an agreement conveying the right to use property, plant, or equipment (land or depreciable assets) usually for a stated period of time. Amount equal to the present value at the beginning of the lease term of minimum lease payments during the lease term (excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, together with any profit thereon) net of principal payments, or amounts applied to the principal, reducing the obligation through the balance sheet date and which obligation is due to be paid more than one year after the balance sheet date. The total charge for the use of long-lived depreciable assets subject to a lease meeting the criteria for capitalization. Long-lived depreciable assets that include building structures held for productive use subject to a lease meeting the criteria for capitalization. Long-lived depreciable assets used in the creation, maintenance and utilization of information systems that are subject to a lease meeting the criteria for capitalization. Long-lived depreciable assets including desks, chairs and store fixtures that are subject to a lease meeting the criteria for capitalization. The total gross amount of assets subject to a lease meeting the criteria for capitalization. Real estate held for productive use subject to a lease meeting the criteria for capitalization Long-lived depreciable assets that are additions to or the betterment of assets held under lease arrangements that are subject to a lease meeting the criteria for capitalization. Long-lived depreciable assets used to produce goods and services subject to a lease meeting the criteria for capitalization. The total gross amount less the charge for the use of the long-lived depreciable assets subject to a lease meeting the criteria for capitalization. Long-lived depreciable assets not included within other defined categories that are subject to a lease meeting the criteria for capitalization. Minimum lease payments, net of any amounts included for executory costs, plus unguaranteed residual value, plus any unamortized initial direct costs, less the amount of unearned income receivable within one year from the balance sheet date. Minimum lease payments plus unguaranteed residual value, plus any unamortized initial direct costs, less the amount of unearned income receivable beyond one year of the balance sheet date. The total of the lessor's net investment in nonoperating or leveraged leases receivable within one year from the balance sheet date. The total of the lessor's net investment in nonoperating or leveraged leases receivable in more than one year from the balance sheet date. The total of the lessor's net investment in nonoperating or leveraged leases. Minimum lease payments plus unguaranteed residual value, less the amount of unearned income receivable within one year of the balance sheet date. Minimum lease payments plus unguaranteed residual value, less the amount of unearned income receivable beyond one year of the balance sheet date. Total contingent rentals receivable for each period presented. Amount due based upon the occurrence of an event specified in the contractual terms. A general description of terms included in lessor lease contracts that meet the criteria for capital leases, including the basis for contingent payments, the existence and terms of renewals, purchase options or escalation clauses and restrictions imposed. Future minimum lease rental payments receivable for the five years following the balance sheet date and the future minimum payment amount in total on nonoperating leases. Future rental payments receivable within one year of the balance sheet date on nonoperating leases. Contractually required rental payments on leases meeting the criteria for capitalization, due within one year of the balance sheet date. Future ease rental payments receivable within the fifth year from the balance sheet date on nonoperating leases. Contractually required rental payments on leases meeting the criteria for capitalization, due within the fifth year from the balance sheet date. Future lease rental payments receivable within the fourth year from the balance sheet date on nonoperating leases. Contractually required rental payments on leases meeting the criteria for capitalization, due within the fourth year from the balance sheet date. Future lease rental payments receivable within the third year from the balance sheet date on nonoperating leases. Contractually required rental payments on leases meeting the criteria for capitalization, due within the third year from the balance sheet date. Future rental payments receivable within the second year from the balance sheet date on nonoperating leases. Contractually required rental payments on leases meeting the criteria for capitalization, due within the second year from the balance sheet date. Amounts to be paid by lessee to lessor for maintenance, insurance, and tax expenses related to the leased asset. Amount necessary to reduce net minimum lease payments to present value calculated at the entity's incremental borrowing rate at the inception of the lease. The total contractually required rental payments on capitalized leases net of deductions for: (i) executory costs, including any profit thereon, included in the minimum lease payments and (ii) the amount of imputed interest necessary to reduce the net minimum lease payments to present value. The discounted value of future cash flows under leases meeting the criteria for capitalization. The total of contractually required rental payments on leases meeting the criteria for capitalization. Minimum payments receivable in the future under noncancelable subleases. The charge for the use of long-lived depreciable capital leased assets for the period. Revenue realized in the period on direct financing leases. The financing charge for leasing arrangements meeting the criteria for capitalization. Total amount of lease revenue realized in the period on leasing arrangements. Revenue realized in the period on sales type leases. The estimate of contractual payments expected to not be collected. Estimated costs such as taxes, maintenance and insurance and the profit thereon included in the minimum lease payments. Costs that are essential to acquiring the lease and would not otherwise have been incurred without the lease agreement, including evaluating the lessee's credit condition, guarantees, and collateral and costs incurred negotiating, processing, and closing the lease agreement. Present value of remaining payments that the lessee is obligated to make or can be required to make in connection with the leased property and any guarantee of residual value. The amount also includes any guaranteed rental payments by a unrelated third-party provided that are financially capable of making such payments. The difference between the gross investment in a direct financing lease and the cost or carrying amount, if different, of the leased property. The estimate of the lease property's economic value at the end of the lease term excluding any amounts guaranteed by either the lessee or a third-party. The lessor's net investment under direct financing lease arrangements. The lessor's asset under sales type and direct financing leases. The estimate of contractual payments expected to not be collected. Estimated costs such as taxes, maintenance, and insurance, and profit thereon included in the minimum lease payments. Total remaining payments that the lessee is obligated to, or can be required to make in connection with the leased property and any guarantee of residual value including guaranteed rental payments by an unrelated third-party provided that are financially capable of making such payments. The difference between the gross investment in a sales-type lease and the cost or carrying amount, if different, of the leased property. The estimate of the lease property's economic value at the end of the lease term excluding any amounts guaranteed by either the lessee or a third-party. The lessor's net investment under sales-type lease arrangements. Capital requirements of broker-dealer subsidiary calculated under the alternative method allowed for broker-dealers that are part of consolidated supervised entities. Interest expense incurred during the reporting period on capital securities issued by the reporting entity. Number of authorized capital units or capital shares. This element is relevant to issuers of face-amount certificates and registered investment companies. Number of capital units or capital shares outstanding. This element is relevant to issuers of face-amount certificates and registered investment companies. Value of capital units or capital shares. This element is relevant to issuers of face-amount certificates and registered investment companies. Represents the total amount of operating expenses that were capitalized as deferred policy acquisition costs reflected in the income statement for each period presented. For each balance sheet presented, the amount of accumulated amortization for capitalized computer software costs. Additions made to capitalized computer software costs during the period For each income statement presented, the amount charged to expense for amortization of capitalized computer software costs. The carrying amount of gross capitalized computer software costs as of the balance sheet date. For each income statement presented, the amount charged to expense for write-downs of capitalized computer software costs to net realizable value. The carrying amount of capitalized computer software costs net of accumulated amortization as of the balance sheet date. Amount of accumulated depreciation, depletion, amortization and valuation allowance relating to oil and gas producing activities. The amount of asset retirement costs previously incurred and capitalized separately from the capitalized amount of the associated long-lived assets. Capitalized costs of proved properties that include fee ownership or a lease, concession, or other interest representing the right to extract oil or gas subject to such terms as may be imposed by the conveyance of that interest. Capitalized costs of unproven properties that include fee ownership or a lease, concession, or other interest representing the right to extract oil or gas subject to such terms as may be imposed by the conveyance of that interest. The enterprise's share of the investees' net capitalized costs relating to oil and gas producting activities, if the enterprise's financial statements include investments that are accounted for by the equity method. Capitalized costs of proved properties incurred for any combination mineral interests acquisitions; wells and related equipment; support equipment and facilities; and uncompleted wells and equipment and other costs not previously disclosed within this table. Capitalized costs incurred for support equipment and facilities used in oil and gas producing activities (such as seismic equipment, drilling equipment, construction and grading equipment, vehicles, repair shops, warehouses, supply points, camps, and division, district, or field offices). Capitalized costs of which include those incurred to (1) drill and equip wells that are not yet completed (2) acquire or construct equipment and facilities that are not yet installed. Capitalized costs of unproved properties incurred for any combination mineral interests acquisitions and other costs not previously disclosed within this table. Capitalized costs which include those incurred to (1) to drill and equip those exploratory wells and exploratory-type stratigraphic test wells that have found proved reserves and (2) obtain access to proved reserves and provide facilities for extracting, treating, gathering, storing the oil and gas, including the drilling and equipping of development wells and development-type stratigraphic wells and service wells. Net amount of capitalized costs relating to oil and gas producing activates. The sum of capitalized costs relating to oil and gas producing activities before accounting for accumulated depreciation. These elements contain detailed information for the capitalized costs relating to oil and gas producing activities by geographic area. An expenditure that is incurred which is not expensed in the current period but rather capitalized as a component of inventory. The total amount of the Federal income tax bases of mortgage loans on real estate. Amount of any intercompany profits included in the carrying amount of mortgage loans on real estate. Carrying amount of mortgage loans on real estate that were renewed or extended and an explanation of any mortgage loans that were renewed or extended at an amount in excess of the unpaid amount on the previous mortgage. Description of a change in the carrying amount of mortgage loans that result from noncash transactions including an explanation of the transaction and the amount. Description of any write-downs or reserves recognized associated with the mortgage loans including the amount and explanation of the basis of the write-downs or reserves. Description of a change in the carrying amount of mortgage loans that result from transactions, directly or indirectly, with affiliates and other related parties. Description may include an explanation of the transaction and the amount. The new carrying value of trading securities that were reclassified from available-for-sale to trading securities as a result of an irrevocable election made in conjunction with adoption of SFAS No. 156. The costs incurred to retain exploration and property rights after acquisition but before production has occurred. Costs include legal costs for title defense, ad valorem taxes on nonproducing mineral properties, shut-in royalties, and delay rentals. This is the total carrying value for these three items as of the reporting date. Entities may present this total in the notes to consolidated financial statements. This is the total carrying value for these three items as of the reporting date. Entities may present this total in the notes to consolidated financial statements. This is the total carrying value for these two items as of the reporting date. Entities may present this total in the notes to consolidated financial statements. This is the total carrying value for these two items as of the reporting date. Entities may present this total in the notes to consolidated financial statements. The cash inflow associated with the acquisition of business during the period (for example, cash that was held by the acquired business). Disclosure of cash subject to withdrawal restrictions, restricted deposits held as compensating balances, and cash and securities segregated in compliance with regulations (such as cash deposited in a special reserve account for the exclusive benefit of customers). For banks and other depository institutions: Includes cash on hand (currency and coin), cash items in process of collection, noninterest bearing deposits due from other financial institutions (including corporate credit unions), balances with the Federal Reserve Banks, Federal Home Loan Banks and central banks, and federal funds sold. Cash equivalents are 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. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three month s from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. The sum of cash and cash equivalents plus Federal Funds Sold. Cash and cash equivalents consist of 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 and the aggregate value for federal funds sold (the excess balance in federal reserve account sold to other financial institutions for interests; such funds are usually contracted on an overnight basis) and securities purchased under resell agreements. Cash includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include Short-Term, highly liquid Investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Short-term investments, exclusive of cash equivalents, are marketable securities intended to be sold within one year (or the normal operating cycle if longer) and include trading securities, available-for-sale securities, and held-to-maturity securities (if maturing within one year). Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Other (not elsewhere specified in the taxonomy) short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash equivalents may be reported as cash equivalents, while legally restricted equivalents held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular equivalents should not be reported as part of unrestricted cash equivalents. Fair value of all derivative assets designated as cash flow hedging instruments. A disclosure of an assertion that the amount of cash flow hedge ineffectiveness is immaterial. Fair value of all derivative liabilities designated as cash flow hedging instruments. Net fair value of all derivative instruments designated as cash flow hedging instruments. This amount represents total cash flows received from retained interests by the transferor other than servicing fees. Other cash flows include, for example, all cash flows from interest-only strips and cash above the minimum required level in cash collateral accounts. The amount of proceeds from collections reinvested in previous securitizations. The amount of proceeds from new securitizations during this reporting period for this class of securitization. The amount of cash outflow used to purchase delinquent or foreclosed assets from the securitization SPE. The amount of cash proceeds received from the securitization SPE to repay the servicing fees advanced by the transferor in advance of the securitization. The amount of cash outflow used for servicing in advance of the completion of the securitization. The amount of servicing fees from the securitization SPE. Cash includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Amount of cash or stock or units eligible for distribution to members or limited partners of the LLC or LP, subject to reserves to be maintained as defined in the operating or partnership agreement, or in a credit facility agreement. Amount of assets of real estate investments of a financial institution which are not land, buildings, or leasehold improvements. The amount of cash paid during the current period for interest owed on money borrowed that is not charged as an expense but is rather capitalized based on the long term nature of the use of the borrowed funds. The amount of cash paid during the current period for interest owed on money borrowed; includes amount of interest capitalized Payments of cash to employees, including wages and salaries, during the current period. Cash payments to suppliers for goods and services provided and to employees for services provided. Payments of cash to suppliers for goods and services during the current period. Cash paid for expenses incurred during underwriting activities (the process to review insurance applications, evaluate risks, accept or reject applications, and determine the premiums to be charged) for insurance companies. Cash paid to purchase assets other than those represented by other elements (securities, loans, mortgages, real estate). Cash paid to purchase debt and equity securities, classified as operating activities, during the period; includes trading securities and any other investments classified as operating. The amount of cash paid during the reporting period for charges associated with the consolidation and relocation of operations, disposition or abandonment of operations or productive assets (that is, for reorganizing and restructuring charges and other related expenses). These charges may be incurred in connection with a business combination, change in strategic plan, a managerial response to declines in demand, increasing costs or other environmental factors. The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price. Cash received from refund of deposits with other institutions during the period. Cash received from principal payments made on loans related to operating activities. This element excludes mortgages held-for-sale and other types of loans held-for-sale. Cash received from customers who deposit money in checking and similar accounts at a financial institution. Cash received from sales of assets, other than those represented by other elements (securities, loans, mortgages, real estate). Cash received from sale of investments in debt and equity securities, classified as operating activities, during the period; includes trading securities and any other investments classified as operating. Cash received from collaborators during the current period. Cash received from grantors during the current period related to operating activities. This element represents receipts from a guarantor for the amount of guarantee provided. Cash received for the settlement of litigation during the current period. Cash received for the sale of mortgages held for sale during the current period Cash deposited in a special reserve account for the exclusive benefit of customers pursuant to SEC Regulations. Cash receipts from customers during the current period which are usually for sales of goods and services. Cash and securities deposited in a special reserve account for the exclusive benefit of customers pursuant to the Commodity Exchange Act. Cash and securities deposited in a special reserve account for the exclusive benefit of customers pursuant to the Commodity Exchange Act. Cash and securities deposited in a special reserve account for the exclusive benefit of customers pursuant to regulations other than SEC Regulations and the Commodity Exchange Act. Cash and securities deposited in a special reserve account for the exclusive benefit of customers pursuant to regulations other than SEC Regulations and the Commodity Exchange Act. Description of cash and securities deposited in a special reserve account for the exclusive benefit of customers. Cash and securities deposited in a special reserve account for the exclusive benefit of customers. Amount of cash subject to withdrawal restrictions, restricted deposits held as compensating balances, and cash and securities segregated in compliance with regulations (such as cash deposited in a special reserve account for the exclusive benefit of customers pursuant). Cash deposited in a special reserve account for the exclusive benefit of customers pursuant to the Commodity Exchange Act. Cash deposited in a special reserve account for the exclusive benefit of customers pursuant to regulations other than SEC Regulations and the Commodity Exchange Act. Amount of the entity's obligations under long-duration contracts with respect to cash it must pay to policyholders upon their terminating, or surrendering, their insurance contracts. Description of the entity's obligations under long-duration contracts with respect to the amount it must pay to policyholders upon their terminating, or surrendering, their insurance contracts. Carrying amount as of the balance sheet date of amounts which could be received based on the terms of the insurance contract upon surrendering life policies owned by the entity. The amount of cash paid during the current period for interest owed on money borrowed, net of interest capitalized. A natural event resulting in great loss. The amount of estimated liability as of the balance sheet date for the specific conflagration, earthquake, windstorm, explosion, or similar event. The business segment impacted by the conflagration, earthquake, windstorm, explosion, or similar event resulting in substantial losses for which a liability must be recorded. The country of origin of the conflagration, earthquake, windstorm, explosion, or similar event resulting in substantial losses for which a liability must be recorded. Identification or description of an unexpected natural or man-made disaster of substantial extent causing significant physical damage or destruction, loss of life or sometimes permanent change to the natural environment, such as earthquake, windstorm, fire, explosion. Amount, location, and business segment impacted from a loss in the period from an unexpected natural or man-made disaster of substantial extent causing significant physical damage or destruction, loss of life or sometimes permanent change to the natural environment, such as earthquake, windstorm, fire, explosion, by identified catastrophe. Describes and quantifies an unexpected natural or man-made disaster of substantial extent causing significant physical damage or destruction, loss of life or sometimes permanent change to the natural environment, such as earthquake, windstorm, fire, explosion. The monetary increase (decrease) in the reporting period in the reserve for costs of settling insured claims and costs incurred in the claims settlement process for the specified cause. Describes the specific cause during the specified year, such as a catastrophe, revised estimate due to changes in historical actual claims results, or change in an environmental issue, that affected reserve amounts. Amount of the cause of a comparative variance in the claims reserve, by cause. Describes and quantifies the specific area or cause identified in costs incurred in the claims settlement process during the specified year caused by catastrophe, revised estimate due to changes in historical actual claims results, changes in environmental issues and any other changes affecting reserve amounts. Description of and comments on the nature of costs incurred in the claims settlement process during the reporting period, such as a specified catastrophe, a revision in estimate due to changes in historical actual claims results, or an environmental issue, that affected reserve amounts. Sum of amounts at risk of not being collected pertaining to a specified reinsurer with respect to disclosure of a concentration of credit risk. Amounts for the processing of insurance claims, such as legal fees and estimator fees that have been assumed by and are receivable from the identified reinsurer with respect to disclosure of a concentration of credit risk. Amount of reported and estimated unreported claims assumed by and receivable from the identified reinsurer with respect to disclosure of a concentration of credit risk. Amounts receivable or due pertaining to other risks that have been assumed by a specified reinsurer with respect to disclosure of a concentration of credit risk. Amounts for insurance premiums received or receivable from policyholders on ceded insurance contracts that are due the reinsurer with respect to disclosure of a concentration of credit risk. Name of specified reinsurer that has assumed risk of an entity's contractual insurance obligation in such amount as to constitute a concentration of credit risk. Schedule reflecting the name of each reinsurer from which amounts are due of such size as to necessitate disclosure of a concentration of credit risk, and types of amounts due. Premiums assumed and earned by another insurer as a result of reinsurance arrangements Premiums assumed and earned by another insurer as a result of reinsurance arrangements. Premiums assumed and earned by another insurer as a result of reinsurance arrangements. Premiums assumed and earned by another insurer as a result of reinsurance arrangements. Premiums earned from insured's but ceded to another insurer as a result of reinsurance arrangements. Premiums assumed by another insurer as a result of reinsurance arrangements. Premiums assumed by another insurer as a result of reinsurance arrangements. Premiums assumed by another insurer as a result of reinsurance arrangements Premiums assumed by another insurer as a result of reinsurance arrangements. Current period recognition due to accretion of the excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for loans accounted for as available-for-sale debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. Increases in the aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for loans accounted for as available-for-sale debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, due to the acquisition of similar loans accounted for as available-for-sale debt securities during the period. Sale or transfer of a loan accounted for as an available-for-sale debt security, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, during the period resulting in a reduction in the excess of a loan's cash flows expected to be collected over the investor's initial investment. The aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for loans accounted for as available-for-sale debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. For loans accounted for as available-for-sale debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, the amount at which that asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing parties, that is, other than in a forced or liquidation sale at the date of acquisition. For loans accounted for as available-for-sale debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, the investor's estimate, at acquisition, of the amount and timing of undiscounted principal, interest, and other cash flows expected to be collected. This would be the investor's best estimate of cash flows, including the effect of prepayments if considered, that is used in determining the acquisition price, and, in a business combination, the investor's estimate of fair value for purposes of acquisition price allocation. For loans accounted for as available-for-sale debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, the total undiscounted amount of all uncollected contractual principal and contractual interest payments both past due and scheduled for the future, adjusted for the timing of prepayments, if considered, less any reduction by the investor at the acquisition date. For an acquired asset-backed security with required contractual payments of principal and interest, the "contractually required payments receivable" is represented by the contrac tual terms of the security. However, when contractual payments of principal and interest are not specified by the security, the investor should look to the contractual terms of the underlying loans or assets. The recorded value, at the acquisition date, of loans accounted for as available-for-sale debt securities acquired during the period, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, for which the income recognition model was not applied. Current period recognition due to accretion of the excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for loans accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. Increases in the aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for loans accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, due to the acquisition of similar loans accounted for as debt securities during the period. Sale or transfer of a loan accounted for as a debt security, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, during the period resulting in a reduction in the excess of a loan's cash flows expected to be collected over the investor's initial investment. The aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for loans accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. For loans accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, the amount at which that asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing parties, that is, other than in a forced or liquidation sale at the date of acquisition. For loans accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, the investor's estimate, at acquisition, of the amount and timing of undiscounted principal, interest, and other cash flows expected to be collected. This would be the investor's best estimate of cash flows, including the effect of prepayments if considered, that is used in determining the acquisition price, and, in a business combination, the investor's estimate of fair value for purposes of acquisition price allocation. For loans accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, the total undiscounted amount of all uncollected contractual principal and contractual interest payments both past due and scheduled for the future, adjusted for the timing of prepayments, if considered, less any reduction by the investor at the acquisition date. For an acquired asset-backed security with required contractual payments of principal and interest, the "contractually required payments receivable" is represented by the contractual terms of the security. However , when contractual payments of principal and interest are not specified by the security, the investor should look to the contractual terms of the underlying loans or assets. The recorded value, at the acquisition date, of loans accounted for as debt securities acquired during the period, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, for which the income recognition model was not applied. For loans accounted for as available-for-sale debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, that have a net carrying amount, the undiscounted sum of all amounts, including amounts deemed principal, interest, fees, penalties, and other under the loan, owed to the investor at the reporting date, whether or not currently due and whether or not any such amounts have been written or charged off by the investor. Amounts forgiven in a debt restructuring but contingently payable to the investor should be included in the forgiven contract balance, but amounts irrevocably forgiven in a debt restructuring should not be included. Amounts payable to the investor in cash, in kind, and by any other means should be included. Amounts legally discharged should not be included. The outstanding balance does not include amounts that would be accrued under the contract as interest, fees, penalties, and other after the reporting date. For loans accounted for as held-to-maturity debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, that have a net carrying amount, the undiscounted sum of all amounts, including amounts deemed principal, interest, fees, penalties, and other under the loan, owed to the investor at the reporting date, whether or not currently due and whether or not any such amounts have been written or charged off by the investor. Amounts forgiven in a debt restructuring but contingently payable to the investor should be included in the forgiven contract balance, but amounts irrevocably forgiven in a debt rest ructuring should not be included. Amounts payable to the investor in cash, in kind, and by any other means should be included. Amounts legally discharged should not be included. The outstanding balance does not include amounts that would be accrued under the contract as interest, fees, penalties, and other after the reporting date. For loans accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, that have a net carrying amount, the undiscounted sum of all amounts, including amounts deemed principal, interest, fees, penalties, and other under the loan, owed to the investor at the reporting date, whether or not currently due and whether or not any such amounts have been written or charged off by the investor. Amounts forgiven in a debt restructuring but contingently payable to the investor should be included in the forgiven contract balance, but amounts irrevocably forgiven in a debt restructuring should not be include d. Amounts payable to the investor in cash, in kind, and by any other means should be included. Amounts legally discharged should not be included. The outstanding balance does not include amounts that would be accrued under the contract as interest, fees, penalties, and other after the reporting date. Current period recognition due to accretion of the excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for loans accounted for as held-to-maturity debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. Increases in the aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for loans accounted for as held-to-maturity debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, due to the acquisition of similar loans accounted for as held-to-maturity debt securities during the period. Sale or transfer of a loan accounted for as a held-to-maturity debt security, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, during the period resulting in a reduction in the excess of a loan's cash flows expected to be collected over the investor's initial investment. The aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for loans accounted for as held-to-maturity debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. For loans accounted for as held-to-maturity debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, the amount at which that asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing parties, that is, other than in a forced or liquidation sale at the date of acquisition. For loans accounted for as held-to-maturity debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, the investor's estimate, at acquisition, of the amount and timing of undiscounted principal, interest, and other cash flows expected to be collected. This would be the investor's best estimate of cash flows, including the effect of prepayments if considered, that is used in determining the acquisition price, and, in a business combination, the investor's estimate of fair value for purposes of acquisition price allocation. For loans accounted for as held-to-maturity debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, the total undiscounted amount of all uncollected contractual principal and contractual interest payments both past due and scheduled for the future, adjusted for the timing of prepayments, if considered, less any reduction by the investor at the acquisition date. For an acquired asset-backed security with required contractual payments of principal and interest, the "contractually required payments receivable" is represented by the contractual terms of the security. However, when contractual payments of principal and interest are not specified by the security, the investor should look to the contractual terms of the underlying loans or assets. The recorded value, at the acquisition date, of loans accounted for as held-to-maturity debt securities acquired during the period, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, for which the income recognition model was not applied. Current period recognition due to accretion of the excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. Increases in the aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, due to the acquisition of similar loans not accounted for as debt securities during the period. Sale or transfer of a loan not accounted for as a debt security, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, during the period resulting in a reduction in the excess of a loan's cash flows expected to be collected over the investor's initial investment. Reclassification of loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, to loans held-for-sale resulting in a reduction in the excess of a loan's cash flows expected to be collected over the investor's initial investment. The aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. For loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, the amount at which that asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing parties, that is, other than in a forced or liquidation sale at the date of acquisition. For loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, the investor's estimate, at acquisition, of the amount and timing of undiscounted principal, interest, and other cash flows expected to be collected. This would be the investor's best estimate of cash flows, including the effect of prepayments if considered, that is used in determining the acquisition price, and, in a business combination, the investor's estimate of fair value for purposes of acquisition price allocation. For commercial loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, the total undiscounted amount of all uncollected contractual principal and contractual interest payments both past due and scheduled for the future, adjusted for the timing of prepayments, if considered, less any reduction by the investor at the acquisition date. For an acquired asset-backed security with required contractual payments of principal and interest, the "contractually required payments receivable" is represented by the contractual te rms of the security. However, when contractual payments of principal and interest are not specified by the security, the investor should look to the contractual terms of the underlying loans or assets. For consumer loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, the total undiscounted amount of all uncollected contractual principal and contractual interest payments both past due and scheduled for the future, adjusted for the timing of prepayments, if considered, less any reduction by the investor at the acquisition date. For an acquired asset-backed security with required contractual payments of principal and interest, the "contractually required payments receivable" is represented by the contractual terms of the security. However, when contractual payments of principal and interest are not specified by the security, the investor should look to the contractual terms of the underlying loans or assets. For loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, the total undiscounted amount of all uncollected contractual principal and contractual interest payments both past due and scheduled for the future, adjusted for the timing of prepayments, if considered, less any reduction by the investor at the acquisition date. For an acquired asset-backed security with required contractual payments of principal and interest, the "contractually required payments receivable" is represented by the contractual terms of the security. However, when contractual payments of principal and interest are not specified by the security, the investor should look to the contractual terms of the underlying loans or assets. The carrying amount as of the acquisition date of loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer, for which it was deemed probable at acquisition that the investor would be unable to collect all contractually required payments, and to which the income recognition total model was not applied. Reduction in the reserve for loans impairments for loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, as a result of current information and events which result in it being probable that estimated cash flows will be significantly higher than previously expected or because actual cash flows are significantly greater than cash flows previously expected. For commercial loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, that have a net carrying amount, the undiscounted sum of all amounts, including amounts deemed principal, interest, fees, penalties, and other under the loan, owed to the investor at the reporting date, whether or not currently due and whether or not any such amounts have been written or charged off by the investor. Amounts forgiven in a debt restructuring but contingently payable to the investor should be included in the forgiven contract balance, but amounts irrevocably forgiven in a debt restruc turing should not be included. Amounts payable to the investor in cash, in kind, and by any other means should be included. Amounts legally discharged should not be included. The outstanding balance does not include amounts that would be accrued under the contract as interest, fees, penalties, and other after the reporting date. For consumer loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, that have a net carrying amount, the undiscounted sum of all amounts, including amounts deemed principal, interest, fees, penalties, and other under the loan, owed to the investor at the reporting date, whether or not currently due and whether or not any such amounts have been written or charged off by the investor. Amounts forgiven in a debt restructuring but contingently payable to the investor should be included in the forgiven contract balance, but amounts irrevocably forgiven in a debt restructuri ng should not be included. Amounts payable to the investor in cash, in kind, and by any other means should be included. Amounts legally discharged should not be included. The outstanding balance does not include amounts that would be accrued under the contract as interest, fees, penalties, and other after the reporting date. For loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, that have a net carrying amount, the undiscounted sum of all amounts, including amounts deemed principal, interest, fees, penalties, and other under the loan, owed to the investor at the reporting date, whether or not currently due and whether or not any such amounts have been written or charged off by the investor. Amounts forgiven in a debt restructuring but contingently payable to the investor should be included in the forgiven contract balance, but amounts irrevocably forgiven in a debt restructuring should not be included. Amounts payable to the investor in cash, in kind, and by any other means should be included. Amounts legally discharged should not be included. The outstanding balance does not include amounts that would be accrued under the contract as interest, fees, penalties, and other after the reporting date. The reserve for loan impairments recorded for loans and debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, for which it is probable that the investor is unable to collect all cash flows expected at acquisition plus additional cash flows expected to be collected arising from changes in estimate after acquisition. The policy for recognizing interest income on loans and debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, for which it is probable that the investor is unable to collect all cash flows expected at acquisition plus additional cash flows expected to be collected arising from changes in estimate after acquisition. The net change during the reporting period of the sum of amounts due within one year (or one business cycle) from customers for the credit sale of goods and services; and from note holders for outstanding loans. The net change during the reporting period in the aggregate amount of obligations and expenses incurred but not paid. The net change during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services. The net change during the reporting period in the amount of unearned revenue by an airline industry company. This unearned revenue includes tickets sold but not yet recognized as revenue (which occurs when transportation is provided or the ticket expires) and the estimated incremental cost for points or miles outstanding and awards that expect to be redeemed through customer loyalty programs. The net change during the reporting period in obligations due within one year (or one business cycle) to employees other than officers. The net change during the reporting period in the carrying amount of asset retirement obligations. The net change during the period in book value of long-lived assets that the reporting entity plans to sell within one year (or one business cycle). The net change during the reporting period in the asset created by the regulatory convention in which costs and revenues associated with certain utility expenses (such as fuel) are accumulated but on which no return is earned. The net cash inflow (outflow) from the excess drawing from an existing cash balance, which will be honored by the bank but reflected as a loan to the drawer. The net change during the reporting period in the liability reflecting cash payments received before the related costs have been incurred. The net change during the reporting period in the value of securities that are temporarily held by the reporting entity. The net change during the reporting period in the value of client funds held and maintained in separate accounts for the sole purpose of the clients trading activity. The net change during the reporting period in the value of coal held in inventory. The net change during the reporting period in the assets (liabilities) created through trading commodity-based derivative instruments. The net change during the reporting period in receivables arising from the contracting of goods and services, net for uncollectible accounts. The net change during the reporting period in the amount due within one year (or one business cycle) of receivables that were originally due beyond one year (or one business cycle). The net change during the reporting period in the amount of prepayments by customers for goods or services to be provided at a later date. The net change during the period in the amount of customer money held in customer accounts, including security deposits, collateral for a current or future transactions, initial payment of the cost of acquisition or for the right to enter into a contract or agreement. The net change during the reporting period in the value of expenditures made during the current reporting period for benefits that will be received over a period of years. Deferred charges differ from prepaid expenses in that they usually extend over a long period of time and may or may not be regularly recurring costs of operation. The net change during the reporting period in the obligation created by employee agreements whereby earned compensation will be paid in the future. The net change during the reporting period in fuel costs spent in the accounting period that is not reflected in billings to customers until a later period. The net change during the reporting period in obligations for pension benefits attributed to past service that have not yet been expensed. The net change during the reporting period in the amount due that is the result of the cumulative difference between actual rent due and rental income recognized on a straight-line basis. The aggregate net change during the reporting period in moneys given as security, collateral, or margin deposits. The net change during the reporting period in the aggregate amount of pension, postretirement, workers' compensation, and other similar obligations and liabilities. Other net change not attributable to current expense nor cash payments during an accounting period in estimated obligations recorded for probable future costs attributable to environmental contamination issues. The adjustment to exclude the noncash portion of, and include cash payments for environmental costs when calculating operating cash flows under the indirect method. The adjustment can include the net change during an accounting period in total estimated obligations recorded for probable future loss attributable to environmental contamination issues. The net change during the reporting period in the value of fossil fuel held in inventory. The net change during the reporting period in the value of fuel held in inventory. The net change in the beginning and end of period Health Care Insurance Liabilities balances; shall be classified as cash flows from operating activities. Embodies various general attributes which are commonly considered to potentially be subject to changes in accounting estimate and provides the ability to add concepts not yet provided. Identification of the accounting estimate that was changed that had the effect of adjusting the carrying amount of an existing asset or liability, or that will alter the subsequent accounting for existing or future assets or liabilities. A change in accounting estimate is a necessary consequence of the assessment, in conjunction with the periodic presentation of financial statements, of the present status and expected future benefits and obligations associated with assets and liabilities. Changes in accounting estimates result from new information. Describes the specific accounting estimate that was revised, and the nature of and justification or basis for the revision, including the effects of actions taken by regulators. If a change in an accounting estimate affects several future periods (for example, a change in the service life of a depreciable asset) disclose the effect on income from continuing operations, net income (or other appropriate captions of changes in the applicable net assets or performance indicator), and any related per-share amounts of the current period. Disclosure of the effects of a change in an accounting estimate that occurs in the ordinary course of business (such as uncollectible accounts or inventory obsolescence) is not required, unless the effect is material. Represents the specific disclosure items (individual information items) associated with an individual change in accounting estimate being disclosed (detailed description, amount). A summarization of the nature of changes in accounting estimates, including changes that occur in interim periods. Changes in accounting estimate have the effect of adjusting the carrying amounts of existing assets or liabilities or altering the subsequent accounting for existing or future assets or liabilities. Changes in accounting estimates are a necessary consequence of assessments, in conjunction with the periodic presentation of financial statements, of the present status and expected future benefits and obligations associated with assets and liabilities. Changes in accounting estimates result from new or better information. Examples of items for which estimates are necessary are uncollectible receivables, inventory obsolescence, service lives and salvage values of depreciable assets, warranty obligations, and regulatory reviews. Describes the nature of a change in an accounting estimate, including a change that occurs in an interim period. If a change in accounting estimate affects several future periods (for example, a change in the service life of a depreciable asset) disclose the effect on income from continuing operations, net income (or other appropriate captions of changes in the applicable net assets or performance indicator), and any related per-share amounts of the current period. Disclosure of the effects of a change in an accounting estimate that occurs in the ordinary course of business (such as uncollectible accounts or inventory obsolescence) is not required, unless the effect is material. A change from one acceptable accounting method to another based upon a revision in estimated future benefits or obligations. A change from one generally accepted accounting principle to another generally accepted accounting principle when there are two or more generally accepted accounting principles that apply or when the accounting principle formerly used is no longer generally accepted. A change in the method of applying an accounting principle that is not treated as a change in accounting estimate also is considered a change in accounting principle. Revisions in the assumptions (for instance, investment yield on plan assets, projected increase in salaries and compensation, forfeitures, discount rate) used in calculating the amount of liability and period expense associated with pension obligations. A noticeable change in the dollar volume of claims that is deemed less than temporary, such that it influences the entity to increase or decrease its claims reserves estimates. The amount of the change in the period in the valuation allowance for a specified deferred tax asset. The net change during the period in the amount of cash payments due to taxing authorities for taxes that are based on the reporting entity's earnings. The net change during the reporting period in income taxes receivable, which represents the amount due from tax authorities for refunds of overpayments or recoveries of income taxes paid. Change in Industry Superannuation Fund also known as Industry Fund is a multi-employer superannuation fund, which will normally cover employees in a particular industry or group of industries, or in a particular geographic area. Because of their scope, industry funds tend to have large memberships. Their economies of scale, and the fact that they are not-for-profit and do not pay any fees or commissions to agents make them extremely effective in keeping down costs to members. These funds have trustee boards with equal representation for employers and employees, and have been a very effective vehicle for the implementation of universal superannuation that is for Australian workers. The net change in the beginning and end of period all Insurance Liabilities balances; shall be classified as cash flows from operating activities. The net change during the reporting period in nonphysical assets (for example patents and licenses) that are expected to monetized within one year (or one business cycle). The net change during the reporting period in interest payable, which represents the amount owed to note holders, bond holders, and other parties for interest earned on loans or credit extended to the reporting entity. The net change during the reporting period in the amount due from borrowers for interest payments. The net change during the reporting period in the value materials and supplies held in inventory. The net change during the reporting period in the aggregate value of all inventory held by the reporting entity. The net change during the reporting period in the aggregate value of financial instruments used in operating activities, including trading securities, risk management instruments, and other short-term trading instruments. The net change during the reporting period in the amount due from lessees arising from lease agreements. The net change in the beginning and end of period Life Insurance Liabilities balances; shall be classified as cash flows from operating activities. The net change during the reporting period in net unamortized loan origination fees and other fees that are collected at origination but recorded as income over the life of the loan. The net cash inflow (outflow) associated with sale or (acquisition) of mortgage servicing rights which is the net carrying value of capitalized servicing rights, which contractually entitle the servicer to receive fees and ancillary revenues for performing billing, collection, disbursement and recordkeeping services in connection with a mortgage portfolio. Rights may be obtained via (1) acquisition or assumption of a servicing obligation that does not relate to financial assets of the servicer or its consolidated affiliates; or (2) by originating mortgage loans and then (a) transferring the loans to a qualifying special purpose entity in a transaction that meets the necessary transfer and classification requirements, or (b) transferring the loans in a transaction that meets the requirements for sale accounting. The net change during the reporting period of the amounts due from borrowers for outstanding secured or unsecured loans evidenced by a note. The net change during the reporting period in the aggregate amount of assets used to generate operating income. The net change during the reporting period in the aggregate amount of liabilities that result from activities that generate operating income. The net change during the reporting period in other obligations or expenses incurred but not yet paid. This element may be used when there is no other more specific or appropriate element. The net change during the reporting period in other expenses incurred but not yet paid. This element should be used when there is no other more specific or appropriate element. The net change during the reporting period in other obligations not otherwise defined in the taxonomy where the payments will be made in future periods. The net change in the beginning and end of period Other Insurance Liabilities not otherwise defined; shall be classified as cash flows from operating activities. The net change during the reporting period in loans that are classified as working capital and are not otherwise defined in the taxonomy. The net change during the reporting period in the value of other real estate items held in inventory. This element is used when there is no other more specific or appropriate element. The net change during the reporting period in other amounts due to the reporting entity, which are not otherwise defined in the taxonomy. The net change during the reporting period in the value of other assets that are created when regulatory agencies permits public utilities to defer costs to the balance sheet. The net change during the reporting period in the value of the asset (liability) created by and over (under) recovery. An over under-recovery means that the basic energy price based on the daily product price and exchange rate is less (over) or more (under) than the basic energy price used in the calculation of the monthly retail energy product. The net change during the reporting period in the amount due to other insurance companies when the reporting entity has assumed a portion of the cedant's insurance risk which has resulted in insurance losses. The net change during the reporting period in the amount due to fund retirement benefits to employees, retired and disabled former employees. The net change during the reporting period in the amount due to fund payment obligations to former employees suffering from pneumoconiosis. The net change during the reporting period in the amount due to fund nonpension benefits provided to former, retired, and disabled employees. The net change during the reporting period in the value of this group of assets within the working capital section. The net change during the reporting period in the amount of outstanding money paid in advance for goods or services that bring economic benefits for future periods. The net change during the reporting period in the amount of public utility natural gas purchases that have been paid but will not be delivered until beyond one year or one operating cycle. The net change in the beginning and end of period Prepaid Pension costs. The net change during the reporting in the amount of future rent expense that was paid in advance of the rental period. The net change in the principal payments on contract receivables. The net change during the reporting period in obligations arising from employee benefits that are based on cash flows generated by interests in oil and gas properties acquired or developed during the year. The net change in the beginning and end of period Property and Casualty Insurance Liabilities balances; shall be classified as cash flows from operating activities. The net change during the period in the amount of cash payments due to taxing authorities for nonincome-related taxes. The net change during the reporting period in capitalized construction and real estate development costs that will be expensed when the real estate projects are sold. The net change in the beginning and end of period Real Estate Inventories balances. The net change during the reporting period in the total amount due within one year (or one operating cycle) from all parties. The net change during the reporting period in the public utility damage costs that will be permitted by regulatory agencies to be recovered from rate payers. The net change during the reporting period in the asset (liability) created by a public utility's ability to recover gas costs that are higher (lower) than the basic cost included in rate payer calculations. The net change during the reporting period in the value of assets that are created when regulatory agencies permits public utilities to defer costs (revenues) to the balance sheet. This element is a the net change of regulatory assets and liabilities combined. The net change during the reporting period in unrecovered fuel costs for a regulated utility company. The net change during the reporting period in the amount due from tenants of real estate properties for lease or rental payments. The net change during the reporting period in the aggregate market value of financial instruments that are purchased and held principally for the purpose of hedging or mitigating market risk, credit risk, legal risk, operational risk, and other types of risk. The net change during the reporting period in the obligations due for compensation payments related to the use of copyrights, patents, trade names, licenses, technology. Royalty payments are also paid by the lease holders for oil, gas, and mineral extraction. The net change in the beginning and end of period balances for security deposits. The net cash inflow (outflow) for borrowing having original maturities of three months or less may be reported net in this item. Net change in aggregate amount of short term trading investments. The net change in the beginning and end of period Spot Commodities balances. The net change during the reporting period in the aggregate value of time share units that are available for sale. Change in recurring obligations of a business that arise from the acquisition of merchandise, materials, supplies and services used in the production and sale of goods and services. The net change during the reporting period in the aggregate amount of trading liabilities from the reporting entity's trading activities. This include liabilities resulting from sales of assets that the reporting entity does not own and revaluation losses. The net change during the reporting period the amount of revenue for work performed for which the billing milestone has not occurred, net of uncollectible accounts. The change during the reporting period in the value of the liability created by an under-recovery. An under-recovery means that the basic energy product price based on the daily product price and exchange rate is more than the basic fuel price used in the calculation of the monthly retail energy product. The net change during the reporting period in the book value of property designated for oil and gas production that has not been found (through exploratory drilling) to have extractible reserves of oil and gas. The net change during the reporting period in the amount due for insurance (or actual expenses) to cover the medical expenses and lost income for employees that are injured during the course of doing work-related activities. The net change during the reporting period of all current assets and liabilities used in operating activities. The net change during the reporting period in the obligations due for goods and services provided by the following types of related parties: a parent company and its subsidiaries, subsidiaries of a common parent, an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entities' management, an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence. The net change during the reporting period in the aggregate amount of obligations due within one year (or one business cycle). This may include trade payables, amounts due to related parties, royalties payable, and other obligations. The net change during the reporting period in the aggregate amount of expenses incurred but not yet paid. The net change during the reporting period in accrued costs that represent future cash outlays for restoration and reclamation of oil and gas producing properties. The net change during the reporting period in receivables 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. The net change during the reporting period in receivables to be collected from other entities that could exert significant influence over the reporting entity. This element is used when there is no other more specific or appropriate element. The net change during the reporting period in current receivables (due within one year or one operating cycle) to be collected from other entities that could exert significant influence over the reporting entity, which are not otherwise defined in the taxonomy. The net change in current obligations 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 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. The net change in total obligations owed to reporting entity's executives and owners during an accounting period The net change during the reporting period in current obligations to be paid to other entities that could exert significant influence over the reporting entity. This element is used when there is no other more specific or appropriate element. The net change during the reporting period in current obligations (due within one year or one operating cycle) to be paid to other entities that could exert significant influence over the reporting entity, not otherwise defined in the taxonomy. The net change during the reporting period in the aggregate amount of obligations to be paid to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entities' management; an entity and its principal owners, management, or member of their immediate families; affiliates; or other parties with the ability to exert significant influence. The net change during the reporting period in the aggregate amount of obligations to be paid to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entities' management; an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence. The net change during the reporting period in moneys given as security or collateral for items acquired or borrowed on a temporary basis. Deposits may also be paid as initial payment of the cost of acquisition or for the right to enter into a contract or agreement. The net change during the reporting period in the amount of deposits given by the reporting entity to a seller which shows that the prospective buyer is serious a purchasing a property. Changes in estimate associated with prior period sales on receivables sold with recourse. Changes in estimate associated with prior period sales. The net change during the reporting period in money or securities placed with a broker or counterparty as security for a trading or derivative position. The net change during the reporting period in the amount owed by the reporting entry in the form of loans and obligations (generally evidenced by promissory notes) made by the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management, an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence. The net change during the reporting period in the amount owed in the current period by the reporting entry in the form of loans and obligations (generally evidenced by promissory notes) made by the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; an entity and its principal owners, management, or member of their immediate families; affiliates; or other parties with the ability to exert significant influence. The net change during the reporting period in current portion (due within one year or one business cycle) of obligations evidenced by formal promissory notes. The net change during the reporting period in other obligations due by the reporting entity that are payable within one year (or one business cycle), not otherwise defined in the taxonomy. The net change during the reporting period in the amount due to the reporting entity for good and services provided to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management, an entity and its principal owners, management, member of their immediate families, affiliates, or other parties with the ability to exert significant influence. The net change during the reporting period in the amount owed to the reporting entity in the form of loans and obligations (generally evidenced by promissory notes) made to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management, an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence. The net change during the reporting period in the amount owed to the reporting entry (during the current year or operating cycle) in the form of loans and obligations (generally evidenced by promissory notes) made to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; an entity and its principal owners, management, or member of their immediate families; affiliates; or other parties with the ability to exert significant influence. The net change during the reporting period in receivables to be collected from other entities that could exert significant influence over the reporting entity. The aggregate net change during the reporting period in the amount due from the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence. Disclose arisen circumstances, previously viewed as unlikely to occur, that have caused an entity to decide not to sell a long-lived asset or disposal group that was previously classified as held for sale. Description of the entity's basis (such as rates, costs, units of service or other statistical measure) for disclosing charity care provided and the amounts expressed as rates, costs, units of service, or other statistical measure. Description of the method of accounting for charity care which may include the entity's policy for determining qualification for charity status and quantification of charity services. Carrying amount as of the balance sheet date of solvents or substances produced by or used in a process to change the shape, form or composition of some related matter. The claims made policy protects against incidents that arise from treatment provided after the policy's retroactive date and are reported while the policy is in force. The retroactive date usually reflects the date the policy started. As long as the policy holder continuously renews the claims made policy, the policy holder may report claims for incidents that occurred in previous policy years, back to the beginning of the claims made coverage. Method of determining whether or not coverage is available for a specific claim. If a claim arises out of an event during the period when a policy is in force, the insurance company is responsible for its payment, up to the limits of the policy, regardless of when the business submits the claim. Methodology and assumptions for amount needed to reflect the estimated ultimate cost of settling claims relating to insured events that have occurred on or before a particular date (ordinarily, the balance sheet date) and the amount needed to provide for the estimated ultimate cost required to investigate and settle claims relating to insured events that have occurred on or before a particular date (ordinarily, the balance sheet date), whether or not reported to the insurer at that date. The amount needed to reflect the estimated ultimate cost of settling claims relating to disability, accident and health insurance insured events that have occurred on or before a particular date (ordinarily, the balance sheet date) and the amount needed to provide for the estimated ultimate cost required to investigate and settle claims relating to insured events that have occurred on or before a particular date (ordinarily, the balance sheet date), whether or not reported to the insurer at that date. The amount needed to reflect the estimated ultimate cost of settling claims relating to casualty insurance insured events that have occurred on or before a particular date (ordinarily, the balance sheet date) and the amount needed to provide for the estimated ultimate cost required to investigate and settle claims relating to insured events that have occurred on or before a particular date (ordinarily, the balance sheet date), whether or not reported to the insurer at that date. The amount needed to reflect the estimated ultimate cost of settling claims relating to insured events that have occurred on or before the balance sheet date, whether or not reported to the insurer at that date. An express or implied warranty provided to a buyer to give assurance of certain performance for a specified period of time results in loss if a buyer can validly assert that the product fails to meet the specifications during the warranty period. The line item of the balance sheet reflecting the amount accrued for environmental costs associated with the sale, disposal or abandonment of property. Fees paid to clearing brokers for equity transactions, transaction fees paid to NASDAQ and other exchanges and regulatory bodies, and execution fees paid to third parties, primarily for executing trades on the New York Stock Exchange ("NYSE") and other exchanges, and for executing orders through third party. The amount of expense in the period for clearance fees. The carrying amount of closed block liabilities in excess of the carrying amount of closed block assets at the date of demutualization (adjusted to eliminate the impact of related amounts in accumulated other comprehensive income). For the segregated group of participating or dividend-paying policies and contracts identified as the closed block, the change in the period in the obligation representing amounts to be distributed to policyholders owning contracts in the closed block. Also a component of change in other comprehensive income in the period, which is reflected in the closed block disclosure. The increase or decrease in the period in other comprehensive income within the closed block comprised of the change in (a) dividend obligation to policyholders of the closed block, and (b) unrealized gain or loss on available for sale securities allocated to the closed block. A schedule reflecting the liabilities of the segregated group of participating or dividend-paying policies and contracts identified as the closed block and the assets allocated to the closed block. along with the assets backing them (known as a closed block) established as a way to protect the interests of preexisting policyholders from the competing interests of the stockholders assets, including all assets and liabilities, the net liability balance, any adjustments for net liability amounts representing accumulated other comprehensive income and the balance of maximum future earnings to be recognized from the closed block. Typically included in summarized financial data format. A presentation of assets and liabilities for an insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block) established as a way to protect the interests of preexisting policyholders from the competing interests of the stockholders. Typically presented as a table. Expected earnings from the assets and liabilities allocated to an insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block), are determined by an actuary at the closed block inception. The earnings "emerge" over time in an amount that is likely less or greater than expected. If cumulative earnings are less than expected, only the actual earnings of the closed block are recognized. If cumulative earnings are greater than expected, only the expected earnings are recognized; the excess, recorded as a "Policyholder Dividend Obligation" and not for the benefit of stockholders, will be paid to closed block policyholders as dividends unless the future closed block performance is less favorable than expected. A general description of the insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block) established as a way to protect the interests of preexisting policyholders from the competing interests of the stockholders. The description should include the purpose of the closed block, the types of insurance policies included in the closed block, the nature of cash flows that increase and decrease the assets and liabilities of the closed block, an indication of the insurance entity's continuing responsibility to support the payment of contractual benefits, and the nature of expenses charged to the closed block. The amortized cost as of the balance sheet date of those fixed maturity investments designated as available for sale and reported at fair value which are allocated to the closed block. Also a component of change in other comprehensive income in the period, which is reflected in the closed block disclosure. Fair value of investments in debt securities that are deemed to be available for sale that are allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block. Change in fair of such securities is a component of change in other comprehensive income in the period, which is reflected in the closed block disclosure. The net increase or decrease in the period in the fair value of the fixed maturity and equity investments designated as available for sale as of the balance sheet date that were allocated to the segregated group of participating or dividend-paying policies and contracts identified as a closed block. Also a component of change in other comprehensive income in the period, which is reflected in the closed block disclosure. The liability as of the balance sheet date for future benefits to be paid to or on behalf of policyholders and expenses, less the present value of future net premiums payable under the insurance contracts and the policy cash accumulations, for the segregated group of participating or dividend-paying policies and contracts identified as a closed block. Any other liabilities impacting the balance of the closed block liability account. The closed block is an insurance entity's segregated group of participating or dividend-paying policies and contracts along with designation of assets backing the policies, established as a way to protect the interests of preexisting policyholders from the competing interests of the stockholders. The liability as of the balance sheet date for the excess of the cumulative actual closed block earnings over the cumulative expected (actuarially determined) closed block earnings (each) for the period from the actuarial calculation date to the date of measurement. The excess will result in future dividends to closed block policyholders, unless offset by less favorable than expected future performance of the closed block. The policyholder dividend obligation, which may not have a negative balance, recognizes that a portion of earnings in certain cases will not inure to the stockholders of the insurance entity. Amount of dividends payable as of the balance sheet date to policyholders of contracts in the closed block. For the segregated group of participating or dividend-paying policies and contracts along with the assets backing them (known as a closed block), the total of future policy benefits, policyholder account balance, policyholder dividend obligation and any other closed block liabilities. Total of benefits and claims (such as death benefits, matured endowments, participating dividends) and total of expenses (such as general expenses, commissions and deferred acquisition costs) that are directly related to an insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block). Difference between prior period and current period estimated policy claims and interest due to and designated to policies in an insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block). Total revenues from an insurance company's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block). The amount of income tax expense or benefit allocated to the operations of the closed block for the period. Income for the period from the investments allocated to an insurance entity's segregated group of participating or dividend-paying policies and contracts (known as a closed block), net of investment expenses, which are typically reported in a table of closed block operations. Any other expenses impacting an insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block). Any other revenues impacting an insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block). An expense for the period representing distributions paid or accrued for the segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block), which may be presented in a table of closed block operations as part of summarized financial data. For the segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block), revenue for the period from insurance policy premiums; typically included in a table of closed block operations. Gains and losses realized for the period from the investments allocated to an insurance entity's segregated group of participating or dividend-paying policies and contracts (known as a closed block). The net income or loss from operations of the closed block during the period. The revenues less expenses from operations of the closed block during the period, before income taxes allocated thereto. An expense for the period for estimated policy claims in an insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block), as typically reported in a table of closed block operations as part of summarized financial data. For the segregated group of participating or dividend-paying policies and contracts along with the assets backing them (known as a closed block), the entire table of closed block revenues, expenses (benefits and other deductions) and additional components such as income taxes. Typically included in summarized financial data. An insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block) established as a way to protect the interests of preexisting policyholders from the competing interests of the stockholders. The policyholder dividend obligation is the excess of the cumulative actual closed block earnings over the cumulative expected (actuarially determined) closed block earnings (each) for the period from the actuarial calculation date to the date of measurement. The excess will result in future dividends to closed block policyholders, unless offset by less favorable than expected future performance of the closed block. The policyholder dividend obligation, which may not have a negative balance, recognizes that a portion of earnings in certain cases will not inure to the stockholders of the insurance entity. Description of the methodology, assumptions, purpose, types of insurance policies included and nature of cash flows that increase and decrease assets and liabilities, including an indication of the continuing responsibility of the insurance entity to support the payment of contractual benefits and the nature of expenses charged to the operations for the segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block) established as a way to protect the interests of preexisting policyholders from the competing interests of the stockholders. A general outline of the operations of an insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets backing them (known as a closed block) established as a way to protect the interests of preexisting policyholders from the competing interests of the entity's stockholders. Includes liabilities attributable to and assets allocated to the closed block, the use of cash flows from the closed block, and the operating rules established for the closed block. Noncurrent liability of coal supply agreement. An acquired coal supply agreement, providing benefits for a finite period of time, under which a power company buys coal to meet the requirements of one of its power plants (under specified terms for specified time periods). The net change during the reporting period in the amount of cash that is pledged as security when borrowing securities. Carrying amount as of the balance sheet date of cash collateral held for borrowed securities, for which the cash is restricted as to withdrawal or usage. Description of collateral held on behalf of reverse repurchase agreements which are deposited in a special reserve account for the exclusive benefit of customers pursuant to the Commodity Exchange Act. Fair value of collateral held on behalf of reverse repurchase agreements which are deposited in a special reserve account for the exclusive benefit of customers pursuant to the Commodity Exchange Act. Description of collateral held on behalf of reverse repurchase agreements which are deposited in a special reserve account for the exclusive benefit of customers pursuant to regulations other than SEC Regulations and the Commodity Exchange Act. Fair value of collateral held on behalf of reverse repurchase agreements which are deposited in a special reserve account for the exclusive benefit of customers pursuant to regulations other than SEC Regulations and the Commodity Exchange Act. Description of collateral held on behalf of reverse repurchase agreements which are deposited in a special reserve account for the exclusive benefit of customers. Fair value of collateral held on behalf of reverse repurchase agreements which are deposited in a special reserve account for the exclusive benefit of customers. The net change during the reporting period in the amount of cash that is received as security when loaning securities. Aggregate value of securities pledged by the counterparty that were delivered or reused in other finance transactions as of the balance sheet date. Aggregate value of securities pledged by a counterparty that were delivered or reused by the entity in other finance transactions as of the balance sheet date. The category includes multiclass, pay-through securitizations collateralized by mortgages secured by assets, such as automobiles and boats, which are generally structured so that the collections of principal and interest due from the underlying debtors are paid to the holders of the CMO. The assets of an enterprise may include receivables that arose from credit sales, loans, or other transactions. The conditions under which receivables exist usually involve some degree of uncertainty about their collectibility, in which case a contingency exist. Disclosure of compensation costs including compensated absences policy and accruals, compensated absences liability, deferred compensation arrangements and income statement compensation items. Deferred compensation arrangements may include a description of an arrangement with an individual employee, which is generally an employment contract between the entity and a selected officer or key employee containing a promise by the employer to pay certain amounts at designated future dates, usually including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares issued durin g the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability. A loan, whether secured or unsecured, to a company for purposes such as seasonal working capital needs, inventory financing, equipment purchases and acquisitions. Unsecured short-term debt instrument issued by corporations which are highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months. Carrying value as of the balance sheet date of unsecured obligations issued by the entity to investors. The maturities of these money market securities generally do not exceed 270 days. An unsecured promissory note that provides creditworthy institutions, typically finance companies or holding companies of banks and savings institutions with short-term funds. Commercial paper is short-term (at most 270 days, but usually much less) and negotiable. Carrying value as of the balance sheet date of long-term unsecured obligations issued by banks, corporations and other borrowers to investors (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion. In an unclassified balance sheet, carrying value as of the balance sheet date of unsecured obligations issued by banks, corporations and other borrowers to investors. Property that is solely used for business purposes. Disclose accounting policy related to fees earned by the broker dealer, acting as an agent in the buying and selling of securities and administrative efforts on behalf of customers and may include the timing of commission revenue recognition and presentation in the financial statements. Commissions earned are usually related to the brokerdealer's customers' trading volume and the dollar amounts of the trades. The amount of cash paid for commissions during the current period. Cash received for commissions during the current period. Includes disclosure of commitments and contingencies. This element may be used as a single block of text to encapsulate the entire disclosure including data and tables. Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur. This caption alerts the reader that one or more notes to the financial statements disclose pertinent information about the entity's commitments and contingencies. Investments held in a physical substance, such as food, grains, and metals, which is interchangeable with another product of the same type, and which investors buy or sell, usually through futures contracts. Carrying amount as of the balance sheet date of the asset arising from commodity contracts such as futures contracts tied to the movement of a particular commodity, which are expected to be converted into cash or otherwise disposed of within a year or the normal operating cycle, if longer. Carrying amount as of the balance sheet date of the asset arising from commodity contracts such as futures contracts tied to the movement of a particular commodity, which are expected to be converted into cash or otherwise disposed of after a year or beyond the normal operating cycle, if longer. Charges for commodity futures contracts and spot commodities/proprietary capital. A classification of common stock that may be accompanied by more or less voting rights than Class A shares. Description of the type or class of common stock. Dollar amount of subscriptions to be received from investors who have been allocated common stock .When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds. Monetary value of common stock allocated to investors to buy shares of a new issue of common stock before they are offered to the public. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds. The maximum number of shares permitted to be issued by an entity's charter and bylaws. Net change in the cumulative number of common shares issued. Number of common shares of stock issued during the period pursuant to acquisitions. Number of shares of common stock issued during the period as a result of the conversion of convertible securities Number of shares of common stock issued during the period as a result of an employee stock ownership plan (ESOP). Number of shares of common stock issued during the period as a result of an employee stock purchase plan. Number of shares of common stock issued during the period. Number of common shares forfeited during the period. Number of common shares issued during the period related to Restricted Stock Awards, net of any shares forfeited. Gross number shares of common stock issued during the period as a result of Restricted Stock Awards. Number of shares of common stock issued during the period as a result of any share-based compensation plan other than an employee stock ownership plan (ESOP). Number of shares of common stock issued during the period as a result of the exercise of stock options. Number of shares of common stock issued during the period as a result of stock split. Number of treasury shares reissued to shareholders during the period as common stock. Total number of shares of an entity that have been sold or granted to shareholders (includes common shares that have been repurchased). 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. Shares issued includes shares outstanding and shares held in treasury. Total number of shares of all classes of common stock held by shareholders. May be all or portion of the number of common shares authorized. These shares represent the ownership interest of the common shareholders. Excludes common shares repurchased by the entity and held as Treasury shares. Shares outstanding equals shares issued minus shares held in treasury. Does not include common shares that have been repurchased. Number of shares of common stock that have been repurchased during the period and are being held in treasury. Number of shares of common stock that have been repurchased and retired during the period. Number of common shares issued during the period and held in trust for Employee Stock Ownership Plan (ESOP). Number of shares of common stock issued during the period as a stock dividend Net change in aggregate par value during the period for all common stock held by shareholders. Par value of all classes of common stock issued during the period pursuant to acquisitions. Par value of common stock issued during the period upon the conversion of convertible securities. Par Value of all classes of common stock issued during the period as a result of employee stock ownership plan (ESOP). Par Value of all classes of common stock issued during the period as a result of employee stock purchase plan. Par value of all classes of common stock related to Restricted Stock Awards forfeited during the period. Par value of all classes of common stock issued during the period. Par value of all classes of common stock related to Restricted Stock Awards issued during the period, net of the par value of the common stock for such awards forfeited. Par value of all classes of common stock related to restricted stock award issued during the period, including forfeitures. Par value of all classes of common stock issued during the period as a result of any share-based compensation plan, other than an employee stock ownership plan (ESOP). Par value of all classes of common stock issued during the period as a result of the exercise of stock options. Par value of all classes of common stock issued during the period. Par value of common stock that has been repurchased and retired during the period. Value of common shares issued during the period and held in trust for Employee Stock Ownership Plan (ESOP) or cost of compensation committed to employee's trust but not yet earned. The consideration to be received by the employer for placing the shares in the ESOP trust is future employee services. That is, this consideration is the cost of compensation. Value of common stock held in trust. Discount on common shares, or any unamortized balance thereof, shown separately as a deduction from the applicable account(s) as circumstances require. Value of common shares issued during the period and held in trust for Employee Stock Ownership Plan (ESOP) or cost of compensation committed to employee's trust but not yet earned. The consideration to be received by the employer for placing the shares in the ESOP trust is future employee services. That is, this consideration is the cost of compensation. The use of trader's, account executives, and investment bankers of telephone to interact with customers, other broker-dealers, and branch locations; the use of communication lines to receive quotation, ticker, and news services; and the use of direct computer links to other broker-dealer, branches, clearing organizations, exchanges, analytical services, and major customers. The use of trader's, account executives, and investment bankers of telephone to interact with customers, other broker-dealers, and branch locations; the use of communication lines to receive quotation, ticker, and news services; and the use of direct computer links to other broker-dealer, branches, clearing organizations, exchanges, analytical services, and major customers. While occupancy pertains to amount of net occupancy expense that may include items such as rent expense, common area maintenance expense, taxes and insurance. Amount of liability accrued for the employer's obligation related to an employee's right to receive compensation during a future sabbatical leave. This amount does not include amounts accrued for the employee's future vacation and holidays. Amount of liability accrued for the employer's obligation related to an employee's right to receive compensation for future absences that have been earned by employee. Amount of liability accrued for the employer's obligation related to an employee's right to receive compensation for future absences for vacation and holidays that have been earned by employee. This amount does not include any amounts accrued for sabbatical leave. Description of the nature of compensated absences that otherwise would have been accrued had the amount of the obligation been reasonably estimable. Description of an employer's practices and accounting policies associated with compensated absences. Compensated absences include vacation, illness, holidays, and sabbatical leave, but it does not include postemployment benefits, individual deferred compensation arrangements, termination benefits, or stock compensation arrangements. Disclosure may include a description of the employers programs and practices associated with compensated absences, accounting policies for compensated absences, and amount of any liability for compensated absences. Encompasses the various categories of cash or cash equivalent items which are subject to compensating balance arrangements, but are not restricted by legal agreement. Where compensating balance arrangements exist but are not agreements which legally restrict the use of cash amounts shown on the balance sheet, disclose these arrangements and the amount involved, if determinable, for the most recent audited balance sheet required and for any subsequent unaudited balance sheet required in the notes to the financial statements. Compensating balances that are maintained under an agreement to assure future credit availability shall be disclosed in the notes to the financial statements along with the amount and terms of such agreement. The amount of a specific compensating balance arrangement that is maintained under an agreement for a bank loan or future credit availability. Describe the terms of a specific credit balance arrangement with a bank required to be maintained on deposit with the institution as a condition for the granting of a loan. Compensating balances are a common requirement for establishing a line of credit with a bank. A description of the provisions of a specific compensating balance arrangement, and the specific cash or cash equivalent item, that is maintained under an agreement for a bank loan or future credit availability. A description of the entity's reasons and intentions for maintaining a specific compensating balance arrangement that is maintained under an agreement for a bank loan or future credit availability. A trust established to hold the stock of an employee compensation and benefits plan. Carrying amount as of the balance sheet date of the regulatory asset that represents capitalized stranded costs that are expected to be recoverable through a competitive transition charge (CTC) to customers within one year or the normal operating cycle, if longer. A CTC is a charge approved by a regulator that allows deregulated utilities to recover investments in certain assets, such as power plants, over a transition period leading into a deregulated market. Carrying amount as of the balance sheet date of the regulatory asset that represents capitalized stranded costs that are expected to be recoverable through a competitive transition charge (CTC) to customers after one year or beyond the operating cycle, if longer. A CTC is a charge approved by a regulator that allows deregulated utilities to recover investments in certain assets, such as power plants, over a transition period leading into a deregulated market. Schedule of amounts not allocated to a reportable segment and the reason for not allocating. The change in equity [net assets] of a business enterprise during a period from translations and other events and circumstances from nonowner sources. Long lived, depreciable assets that are used in the creation, maintenance and utilization of information systems. A set of computer instructions, aggregating into, for example, an application program, control module or operating system, that perform one or more particular functions or tasks. Discussion of credit risk related to ceded insurance contracts. For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division. Percentage of concentration risk, by type of concentration. Describes the nature of a concentration, a benchmark to which it is compared, and the percentage that the risk is to the benchmark. Description of risks that arise due to the entity's reliance on a particular service used in its operations and the availability of that service. The description should be adequate to inform financial statement users of the general nature of the risk. Description of risks that arise due to the amount of funding received from a particular contributor or reliance placed on that contributor. The description should be adequate to inform financial statement users of the general nature of the risk. Description of financial instruments, excluding certain derivatives, with off-balance sheet credit risk (for example, standby letters of credit or financial guarantees), including (1) information about the (shared) activity, region or economic characteristic that identifies the concentration, (2) the face or contract amount of the instrument, (3) the nature and terms of the instrument, including the market risk, cash requirements and accounting policies for it, (4) the maximum amount of loss due to credit risk that would be incurred if the counterparties failed completely to perform according to the terms of the contracts, and any security or collateral that proved to be of no value, (5) the entity's policy of requiring collateral or other security to support financial instruments subject to credit risk, information about access to collateral or other security, and a brief description of the security supporting those financial instruments, and (6) the policy of entering into and a brief description of master netting arrangements to mitigate the credit risk, and the extent to which such arrangements would reduce the maximum amount of loss due to credit risk. Description of credit risk arising from all financial instruments, whether from an individual counterparty or groups of counterparties. The disclosure should include (a) information about the (shared) activity, region or economic characteristic that identifies the concentration, (b) the maximum amount of loss due to credit risk that would be incurred if the counterparties failed completely to perform according to the terms of the contracts, and any security or collateral for the amount due proved to be of no value, (c) the entity's policy of requiring collateral or other security to support financial instruments subject to credit risk, information about the entity's access to that collateral or other security, and the nature and a brief description of the collateral or other security supporting those financial instruments, and (d) the polic y of entering into and information about master netting arrangements to mitigate the credit risk of financial instruments, and a brief description of the terms of those arrangements, including the extent to which they would reduce the maximum amount of loss due to credit risk. Description of loan products whose terms, when considered either individually or as a group, may increase an entity's exposure to credit risk. Loan products having the following characteristics are examples of products that may create risk: (1) borrowers subject to significant payment increases, (2) loans that permit negative amortization, and (3) loans with high loan-to-value ratios. The disclosure should include information about the shared characteristic that identifies the concentration, the maximum amount of loss due to credit risk that would be incurred if the borrower failed completely to perform and any security or collateral proved to be of no value, and the entity's policy of requiring collateral or other security for these loan products, including information about the entity's access to the collateral and a brief description of the col lateral. Description of a ceding entity's credit risk concentration associated with reinsurance receivables and prepaid reinsurance premiums. Disclosure should include information about the activity, region, or economic characteristic that causes the concentration, the maximum amount of loss if the counterparty to the reinsurance contract failed to perform, and any collateral, master netting arrangements, or other policies that could limit the loss exposure. Description of credit risk that arises from having significant balances in excess of the Federal Deposit Insurance Corporation or other insurance limits on deposits in financial institutions. Description of potential risks that the counterparty to a contractual arrangement fails to meet its contractual obligations. The description should be adequate to inform financial statement users of the general nature of the risk. Description of risks that arise due to the volume of business transacted with a particular customer. The description should be adequate to inform financial statement users of the general nature of the risk. Excludes the "Information about Major Customers" that must be provided along with operating segment disclosures. Description of risks that arise due to concentrations of operating facilities, revenues, assets, customers, vendors or the like in a certain geographic area, either domestic or foreign. The description may address risks inherent in the geographic area, and should be adequate to inform users of the general nature of the risk. Excludes the "Information about Geographic Areas" that must be provided along with operating segment disclosures. Description of risks that arise due to the volume of business transacted with a governmental entity, or reliance placed on that entity. This disclosure includes risks that may arise from the need to achieve compliance with government regulations or the requirements of the contracting agency, early termination, and change in pricing. The description should be adequate to inform financial statement users of the general nature of the risk. Description of risks that arise due to the amount of funding received from a particular grantor, or reliance placed on that grantor. The description should be adequate to inform financial statement users of the general nature of the risk. Description of any concentration of labor subject to collective bargaining agreements, including the general nature of the risk. Description of risks that arise due to the nature or amount of financing received from a particular lender or reliance placed on that lender. The description should be adequate to inform financial statement users of the general nature of the risk. Description of risks that arise due to the entity's reliance on a particular license, either as licensee or licensor, in its operations and the characteristics of that license that may give rise to the risk, for example the license expiration date. The description should be adequate to inform financial statement users of the general nature of the risk. Description of risks that arise due to the volume of transactions the entity executes within a particular (nongeographic) market. The description may address the risks inherent in the market, and should be adequate to inform financial statement users of the general nature of the risk. Description of other risks that arise due to a concentration not specified in another element. The description should be adequate to inform financial statement users of the general nature of the risk. Description of risks that arise due to the entity's reliance on a particular patent, trademark, service mark, copyright or similar right in its operations. The description should address the characteristics of the right that give rise to the risk (for example, an expiration date) and should be adequate to inform financial statement users of the general nature of the risk. Description of risks that arise due to the volume of revenue generated by a particular product or other reliance placed on the success of that product, and the characteristics of that product that may give rise to the risk (for example, a patent or trademark expiration date). The description should be adequate to inform financial statement users of the general nature of the risk. Description of uncertainties that arise due to the entity being subject to regulatory oversight. The description should be adequate to inform financial statement users of the general nature of the uncertainty. Description of risks that arise due to the volume of revenue generated by a particular service or other reliance placed on the success of that service. The description should be adequate to inform financial statement users of the general nature of the risk. Description of risks that arise due to the volume of business transacted with a particular supplier or reliance placed on that supplier. The description should be adequate to inform financial statement users of the general nature of the risk. For an entity that discloses a concentration risk as a percentage of some financial balance or benchmark, identifies the type (for example, asset, liability, net assets, geographic, customer, employees, supplier, lender) of the concentration. Description of any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. The entity should inform financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date. Disclosure of any financial instrument credit risk concentration also should indicate the maximum amount of loss that would be incurred upon complete failure of the counterparty to perform and the entity's collateral policies or other policies that limit the loss exposure. This element may be used as a single block of text to encapsulate the entire disclosure including data and tables. This element can be used to encapsulate the entire condensed financial information disclosure, including the financial position, cash flows, and the results of operations of the of parent company as of the same dates or for the same periods for which audited consolidated financial statements are required. Alternatively, the details of this disclosure can be reported by using other taxonomy elements, using the appropriate date and period contexts in an instance document. The information prescribed by Rule 12-04 shall be presented in a note to the financial statements when the restricted net assets (Rule 4-08(e)(3)) of consolidated subsidiaries exceed 25 percent of consolidated net assets as of the end of the most recently completed fiscal year. The consolidated unit of measure used for production costs. Units of production should be expressed in common units of production with oil or gas converted to a common unit of measure on the basis used in computing amortization (relative energy content or gross revenue method). This may be barrel of oil equivalents (BOE) or Mcfe (million cubic feet equivalents) if different types of gas products (for example, gas, condensate, and NGLs) are consolidated. The average consolidated production costs (lifting costs) per unit of production. Costs may include costs incurred to operate and maintain wells and equipment and to pay production taxes. A controlled entity that is included in the financial statements of the registrant. Describes an entity's accounting policy regarding the principles it follows in determining the inclusion or exclusion of (1) subsidiaries in the entity's consolidated or combined financial statements and (2) other entities in consolidated or combined financial statements. An entity also may describe any changes in the entities that comprise the reporting entity. Describes an entity's accounting policy regarding how qualifying special purpose entities are treated for consolidation purposes. Describes an entity's accounting policy for its subsidiaries or other investments that are consolidated, including the accounting treatment for intercompany accounts or transactions and any minority interest. Describes an entity's accounting policy regarding its income statement treatment in consolidation for issuances of stock by a subsidiary. Describes an entity's accounting policy regarding its principles of consolidation for variable interest entities. A borrowing arrangement which provides the entity constructing a facility (such as a building and a landfill) with funds to effect construction, generally on a draw down, or as needed, basis. Carrying amount as of the balance sheet date of unprocessed goods that will be used in the course of a construction project which will become a part of the finished inventory. Carrying value as of the balance sheet date of obligations incurred and payable for the acquisition of merchandise, materials, supplies and services pertaining to construction projects such as a housing development or factory expansion not classified as trade payables. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Carrying amount at the balance sheet date of long-lived asset under construction that include construction costs to date on capital projects that have not been completed and assets being constructed that are not ready to be placed into service. Any loan or extension of credit to an individual for personal, family, or household use not involving real estate. Reflects the carrying amount of unpaid loans issued to individuals to build, improve or remodel a residential home. Such loans are usually secured by the property; and after the construction period, the borrower generally will obtain long-term financing to replace and satisfy the construction loan. Long lived, depreciable assets commonly used in the storage and transportation of goods. Description of contingent payment arrangement. Amounts due that have been withheld by the contracting party against the reporting company's performance under the contract. These amounts will be collected upon complying with certain contractual terms or satisfaction and release by the contracting party. It is expected that such amounts will be collected between four years and five years from the balance sheet date. Amounts due that have been withheld by the contracting party against the reporting company's performance under the contract. These amounts will be collected upon complying with certain contractual terms or satisfaction and release by the contracting party. It is expected that such amounts will be collected after five years from the balance sheet date. Amounts due that have been withheld by the contracting party against the reporting company's performance under the contract. These amounts will be collected upon complying with certain contractual terms or satisfaction and release by the contracting party. It is expected that such amounts will be collected between one year and two years from the balance sheet date. Schedule amount of the billed retainage expected to be collected. Amounts due that have been withheld by the contracting party against the reporting company's performance under the contract. These amounts will be collected upon complying with certain contractual terms or satisfaction and release by the contracting party. It is expected that such amounts will be collected between three years and four years from the balance sheet date. Amounts due that have been withheld by the contracting party against the reporting company's performance under the contract. These amounts will be collected upon complying with certain contractual terms or satisfaction and release by the contracting party. It is expected that such amounts will be collected between two years and three years from the balance sheet date. Modifications to or changes in assumptions surrounding contracts accounted for under the percentage of completion method of accounting. Percentage of completion is a method of accounting whereby profit on a long-term (construction) contracts is recognized based on reliable estimates as to the degree of completion generally based on contractual relationships (costs incurred to total costs anticipated). Ratio of insurance contracts that are subject to reinsurance participation to all contracts in force. Agreement subject through assuming risk from other insurers The amount of contractual interest expense on prepetition liabilities not included in the statement of operations. Description of contractual maturities of domestic and foreign time deposits (which include certificates of deposits, individual retirement accounts and open accounts), in denominations of $100,000 or more, including methodology and assumptions. A permit required in most jurisdictions for new construction, or adding onto preexisting structures, and in some cases for major renovations. All amounts that, per contract, are due to the servicer in exchange for servicing the financial asset and would no longer be received by a servicer if the beneficial owners of the serviced assets (or their trustees or agents) were to exercise their actual or potential authority under the contract to shift the servicing to another servicer. Depending on the servicing contract, those fees may include some or all of the difference between the interest rate collected on the asset being serviced and the rate to be paid to the beneficial owners of the asset. The line item within the income statement where these fees appear. The cash inflow associated with the amount received by a corporation from a shareholder during the period. The contribution of land by a government unit for construction of productive facilities by an enterprise. Contribution of nonmonetary assets by an enterprise to a charitable organization. The cash inflow from an entity that is affiliated with the entity by means of direct or indirect ownership. Developers, builders, governmental agencies and municipalities will provide the entity with cash, or in some cases property, to extend its services to their properties. Nonrefundable contributions are recorded as contributions in aid of construction ("CIAC"). A mortgage loan issued by a bank, typically in an amount between seventy to eighty percent of the purchase price of the property securing the loan, a repayment period of 15 to 30 years, and requirement that certain credit criteria to be met. The value of the stock converted in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The value of the financial instrument issued [noncash or part noncash] in the conversion of stock. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. A unique description of a noncash or part noncash stock conversion. The description should include sufficient information to understand the nature and purpose of the conversion. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. A description of the new financial instrument issued in a noncash (or part noncash) conversion of stock. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The number of shares converted in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The number of new shares issued in the conversion of stock in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The type of stock (i.e. preferred, common, treasury, etc.) being converted in a noncash (or part noncash) transaction. This table may be used to disclose all the information related to converting stock into another financial instrument(s) in a noncash (or part noncash) transaction. It may include a description sufficient information to understand the nature and purpose of the conversion, as well as the financial instruments converted from and to (for example, preferred, common, treasury, etc.) the amounts converted, the new shares issued, and the value of the new shares issued, if applicable. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. Debt which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder. The portion of the carrying value of long-term convertible debt as of the balance sheet date that is scheduled to be repaid within one year or in the normal operating cycle if longer. Convertible debt is a financial instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder. A borrowing which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder. Carrying value as of the balance sheet date of the portion of long-term debt due within one year or the operating cycle if longer identified as Convertible Notes Payable. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder. Carrying value as of the balance sheet date of long-term debt (with maturities initially due after one year or beyond the operating cycle if longer) identified as Convertible Notes Payable, excluding current portion. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder. Aggregate amount of cumulative preferred dividends in arrears. Significant terms of contract to issue additional shares or sinking fund requirements. Description of type or class of nonredeemable convertible preferred stock or convertible preferred stock that is redeemable solely at the option of the issuer. Includes also contingently convertible preferred stock. Description of basis of dividend, such as adjustable rate. Excludes percentage rate dividend payments or fixed dollar amounts per share. Specific information regarding dividend payment dates or timing and whether or not dividends are paid on a cumulative basis. Priority of payment of dividends and restrictions on the payment of dividends, indicating the source, pertinent provisions and amount of retained earnings or net income restricted or free of restrictions. Dividend payment percentage rate or fixed dollar amount per share, such as three percent or $2.67 per share. Specific information regarding priority of claim to net assets and rights upon liquidation of entity. Includes liquidation preference value and liquidation preference value per share. Face amount or stated value per share of nonredeemable convertible preferred stock; generally not indicative of the fair market value per share. Per share amount of cumulative preferred dividends in arrears. The number of nonredeemable convertible preferred stock allocated to investors to buy shares of a new issue of preferred stock before it is offered to the public. The maximum number of nonredeemable convertible preferred shares permitted to be issued by an entity's charter and bylaws. Number of shares issued for each share of convertible preferred stock that is converted. Total number of nonredeemable convertible preferred shares that have been sold (or granted) to the entity's shareholders. Shares issued includes shares outstanding and shares held in treasury. The number of nonredeemable convertible preferred shares that have been issued and are held by the entity's shareholders. Shares outstanding equals shares issued minus shares held in treasury. Aggregate number of nonredeemable convertible preferred shares reserved for future issuance. Specific description of voting rights of nonredeemable convertible preferred stock. Includes eligibility to vote and votes per share owned. Include also, if any, unusual voting rights. Value of convertible preferred stock that was converted to other securities. A preferred stock that may be exchanged into common shares or other types of securities at the owner's option as long as it is in accordance with the issuer's terms, and has redemption features that are solely within the control of the issuer. Capital stock of an entity that has priority over common stock in the distribution of dividends and in the event of liquidation of the entity. This schedule describes nonredeemable convertible preferred stock only. The carrying value of convertible subordinated debt as of the balance sheet date. This form of debt can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder, and places a lender in a lien position behind debt having a higher priority of repayment upon liquidation of the entity's assets. The portion of the carrying value of convertible subordinated debt as of the balance sheet date that is scheduled to be repaid within one year or in the normal operating cycle if longer. This form of debt can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder, and places a lender in a lien position behind debt having a higher priority of repayment upon liquidation of the entity's assets. Debt that places a lender in a lien position behind debt having a higher priority of repayment in liquidation of the entity's assets which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder. The portion of the carrying value of convertible subordinated debt as of the balance sheet date that is scheduled to be repaid after one year or beyond the normal operating cycle if longer. This form of debt can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder, and places a lender in a lien position behind debt having a higher priority of repayment in liquidation of the entity's assets. Total amount received by an entity from a vendor under a cooperative advertising arrangement that has been offset against advertising expense. Describes an entity's accounting policy to offset cash consideration received from a vendor arising from cooperative advertising arrangements against advertising expense when such consideration represents a reimbursement of a specific, incremental, identifiable cost incurred by the entity in selling the vendor's products or services. Legal rights held for a finite period specified by law, covering only the form or manner in which ideas or information have been manifested, and which prohibit reproduction of same without the right holder's consent, such as reproducing a copyrighted text, work of art, or software. The intangible asset representing the value of the entity's long-term relationships with depositors, commonly known as core deposit intangibles, which are separate from the financial instruments themselves. Fair value as of the balance sheet date of obligations incurred arising from corporate debt obligations sold short. This category includes information about debt instruments such as a bonds, debentures or promissory notes which are issued by either a domestic or foreign legal business entity with a promise of repayment on a certain date at a specified rate of interest. Domestic corporate debt issuances are issuances within the reporting entity's country of domicile and foreign debt issuances are issuances by corporations outside the reporting entity's country of domicile. Fair value as of the balance sheet date of obligations incurred arising from corporate equity obligations sold short. Guaranteed minimum interest crediting rate applied to cash values for life insurance contracts which are purchased by corporate entities for purposes such as funding the cost of providing employee benefits and protecting against the loss of "key persons." where investment income is accumulated tax free through the internal build-up of the cash surrender value. Assumptions regarding interest rates applied to the policyholder deposits for life insurance contracts which are purchased by corporate entities for purposes such as funding the cost of providing employee benefits and protecting against the loss of "key persons." where investment income is accumulated tax free through the internal build-up of the cash surrender value. Weighted average interest rate applied for the subject period to cash values in determining the dividend to be credited for life insurance contracts which are purchased by corporate entities for purposes such as funding the cost of providing employee benefits and protecting against the loss of "key persons." where investment income is accumulated tax free through the internal build-up of the cash surrender value. Service revenue earned by a depository institution that holds the account balances of other financial institutions and provides services thereto. Such services include check collection and item processing. Costs incurred and are directly related to generating advertising revenues. Costs associated with revenues arising from an entity that is an affiliate of the reporting entity by means of direct or indirect ownership. Cost of binder, a material used to bind aggregates, used during the reporting period. Usually bitumen and bitumen blends. Costs incurred in brokering natural gas, a result of buying and selling natural gas in back-to-back transactions, during the reporting period. Cost incurred related to exploration, development, mining, processing and providing mining support activities related to chemicals. Cost incurred related to exploration, development, mining, processing and providing mining support activities related to coal. Costs incurred and are directly related to generating concessions revenue. The aggregate costs related to construction and development services during the reporting period. Costs incurred and are directly related to generating contract revenues. The aggregate costs of direct communications and utilities incurred during the reporting period. Communications costs incurred and are directly related to goods produced and sold and services rendered during the reporting period. Insurance and claims costs directly related to goods produced and sold, or services rendered, during the reporting period. Royalty expense incurred and are directly related to goods produced and sold and services rendered during the reporting period. Costs of maintenance supplies used that are directly related to goods produced and sold, or services rendered, during the reporting period. Taxes and licenses incurred and are directly related to goods produced and sold and services rendered during the reporting period. The aggregate direct operating costs incurred during the reporting period. Cost of electricity sold during the reporting period, operations of which is regulated by a federal or state agency. Cost incurred directly related to electricity produced and sold during the reporting period. Cost incurred in providing energy services during the reporting period. Cost incurred related to the upstream oil and gas activities, such as the exploration, development, and production of crude petroleum and natural gas. Facility expenses incurred related to gas and oil produced and sold during the reporting period. The aggregate costs related to asset management during the reporting period. The aggregate costs incurred during the reporting period related to financial services rendered by an entity. Costs incurred and are directly related to generating franchise revenues. Cost of freight-in, whether based on weight, negotiated freight rates and method of transportation (that is, rail, barge, truck, and so forth). Fuel costs incurred and are directly related to goods produced and sold and services rendered during the reporting period. Cost incurred related to the gas activities, such as transportation, marketing and processing crude oil, natural gas and refined petroleum products. The aggregate costs related to general contracting services. Cost incurred related to exploration, development, mining, processing and providing mining support activities related to gold. Taxes and licenses incurred and are directly related to goods produced and sold during the reporting period. Maintenance costs incurred and are directly related to goods produced and sold during the reporting period. Amortization of property, plant and equipment directly related to goods produced and sold and services rendered by an entity during the reporting period. Depreciation and amortization of property, plant and equipment directly related to goods produced and sold and services rendered by an entity during the reporting period. Depreciation of property, plant and equipment directly related to goods produced and sold and services rendered by an entity during the reporting period. Total costs incurred and are directly related to energy commodities and services provided during the reporting period. Indirect expenses and costs incurred associated with goods produced and sold and services rendered by an entity during the reporting period. The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. Depreciation of property, plant and equipment directly related to goods produced and sold during the reporting period. Payroll costs incurred and are directly related to goods produced and sold during the reporting period. Cost of materials used in goods produced and sold during the reporting period. Total costs related to electricity produced and sold during the reporting period. Total costs related to oil and gas produced and sold during the reporting period. Indirect expenses and cost incurred associated with goods produced and sold during the reporting period. Total costs related to goods produced and sold during the reporting period. The aggregate costs related to design, development, general contracting, remodeling, and renovation services for residential buildings, including single-family houses, multifamily housing, townhomes, apartments, and modular housing. The aggregate costs incurred and are directly related to operations of hotels held under a leasing arrangements . The aggregate costs incurred directly related to operations of owned hotels. The aggregate direct costs incurred in operating leased, owned and other hotels. Charge to cost of goods sold that represents the reduction of the value of inventory items based on a determination that future worth is less than the acquisition cost due to obsolescence or market changes. Costs incurred and are directly related to generating revenues from leased and rented property or equipment. Costs incurred and are directly related to generating license revenue. Costs incurred and are directly related to generating maintenance revenues. Also includes cost of maintenance on client contracts. The aggregate costs incurred in the production of goods for sale. Cost incurred for marine services during the reporting period. Cost incurred related to exploration, development, mining, processing and providing mining support activities related to industrial metals and minerals. This serves as a place to record data that is not specified elsewhere in the taxonomy but is useful for readers of the financial statements as it relates to the details of cost method investments. This item represents the required disclosure of the fact that the fair value of a cost-method investment is not estimated because there have been no identified events or changes in circumstances that may have a significant adverse effect on the fair value of the investment, and (1) that it is not practicable to estimate the fair value of the investment, or (2) that the investor is exempt from estimating fair value because it is a nonpublic entity (as defined). Costs incurred related to mineral extraction, processing and marketing. Cost of residue gas, natural gas liquids and condensate. Midstream is a term sometimes used to those industry activities that fall between exploration and production (upstream) and refining and marketing (downstream). The term is most often applied to pipeline transportation of crude oil and natural gas. Costs incurred and are directly related to generating occupancy revenues. Depreciation of property, plant and equipment directly related to goods produced and sold during the reporting period. Costs incurred to operate and maintain an entities' wells and related equipment and facilities, including depreciation and applicable operating costs of support equipment and facilities and other costs of operating and maintaining those wells and related equipment and facilities. Direct costs related to oil and gas prospects. Cost of other alternative energy used during the reporting period. Other costs incurred and are directly related to construction and development services. Costs incurred in production of other products during the reporting period. Other costs incurred during the reporting period related to other revenue generating activities. Other utility cost incurred related to oil and gas produced and sold during the reporting period. The aggregate costs related to management of owned properties during the reporting period. Cost incurred related to propane gas during the reporting period. Cost of oil and gas purchased during the reporting period. Cost of electricity purchased and sold during the reporting period. Cost of water purchased, may include any water related assessment. If water is bought on a unit volume basis, would also be considered as commodity costs. The carrying amount of real estate sold during the period. The aggregate total of real estate taxes and insurance expense. A tax based on the assessed value of real estate by the local government. The tax is usually based on the value of property (including the land). Operating costs incurred in recycling minerals, chemicals, and other by-products. Cost incurred related to the downstream oil and gas activities, including refining of crude oil and marketing and distribution of crude oil, refined petroleum products, and natural gas. Direct costs arising from transactions with related parties who are not affiliates or joint Ventures. These costs are categorized as cost of goods sold. Direct costs related to generating revenue from aircraft rental. The aggregate costs of keeping the property in good condition but that do not appreciably prolong the life or increase the value of the property. The aggregate cost of goods produced and sold and services rendered during the reporting period. Description of accounting policies associated with the recognition of costs in the period which are applicable to the sales and revenue categories presented in the statement of operations and amounts. Description would include the amount and nature of costs incurred, provisions associated with inventories, purchase discounts, freight and other costs included in cost of sales incurred and recorded in the period. This description also includes the amount and nature of costs of sales incurred and recorded in the statement of operations for the period relating to transactions with related parties. Cost incurred in secondary processing of earths, rocks and minerals not carried out at the extraction site (that is secondary processing such as bitumen coating of chippings); secondary processing of materials recovered by dredging once they have been transferred from the dredging vessel (including the transfer process); or mineral prospecting; secondary processing of crude oil into gases, liquids and solids or metalworking processes that follow the forging process in which case the typical secondary processes are heat treating, rough machining, trimming, torch cutting, and testing. The aggregate costs related to service management during the reporting period. Depreciation of property, plant and equipment directly related to services rendered by an entity during the reporting period. Cost incurred in providing environmental engineering and consulting; environmental testing and analysis; and remediation services during the reporting period. Payroll costs incurred and are directly related to services rendered by an entity during the reporting period. Cost of materials used in services rendered by an entity during the reporting period. Taxes and licenses incurred and are directly related to services rendered by an entity during the reporting period. Costs incurred in providing embedded development services for technical support and maintenance during the reporting period. Maintenance costs incurred and directly related to services rendered by an entity during the reporting period. Other costs incurred and are directly related to services rendered by an entity during the reporting period. Indirect expenses and cost incurred associated with services rendered by an entity during the reporting period. Costs incurred in providing technology services during the reporting period. Total costs related to services rendered by an entity during the reporting period. Costs incurred and are directly related to generating revenues in fulfilling customer subscriptions. Costs of synthetic fuel produced from natural gas and is suitable for reforming to produce hydrogen for fuel cell vehicles. Costs incurred in cultivating and manufacturing timber, mill lumber, wood , and wood products during the reporting period. The aggregate carrying costs, which are expenses necessary for holding property, such as taxes and interest on idle property or time sharing properties. Carrying costs also includes the portion of operating expenses of the homeowners' associations based on ownership of unsold real estate at each of the respective properties. The costs associated with a property whose ownership is held by a number of people, each with a right of possession for a specified time interval. Time-Sharing is most commonly applied to resort and vacation properties; also known as Vacation Interest. The costs include the costs to build or acquire a vacation project, the estimated cost needed to complete a project under construction, the total revenues expected to be earned on a project, and the projected revenues relating to the recovered purchase on future cancelled sales. Cost incurred for transmission operations and maintenance by total kilowatt-hours paid to an entity that is an affiliate of the reporting entity by means of direct or indirect ownership. Cost incurred for transmission operations and maintenance by total kilowatt-hours paid to sources other than affiliates. Cost incurred during the reporting period in transporting goods and services to customers. Includes freight-out costs. Amount included in cost of uncompleted contracts in excess of related billings, or unbilled accounts receivable, which is expected to be collected after one year from the date of the balance sheet. Amount included in cost of uncompleted contracts in excess of related billings, or unbilled accounts receivable, which is expected to be collected within a year from the date of the balance sheet. Utilities costs incurred during the reporting period for services, such as water, sewer, gas, electricity and telephone required to operate a building. Costs incurred to deliver utilities in relation to property development. Cost incurred related to water production and may include cost of treatment plants, pumps, pipes and reservoir, purchased water, power and pump taxes as well as the cost of reducing water leakage. Cost incurred related to well drilled or completed for the purpose of supporting production. Cost of electricity sold during the reporting period, operations of which is not regulated by federal or state agency. Describes an entity's accounting policy for costs associated with exit or disposal activities or restructurings that are incurred according to the terms of an ongoing benefit arrangement and which do not involve an entity newly acquired in a business combination or a discontinued operation as defined by generally accepted accounting principles. Such costs exclude one-time termination benefits, costs to terminate an operating lease or other contract, costs to consolidate or close facilities and relocate employees and costs associated with the retirement of a long-lived asset . Costs incurred during the reporting period related to facility or amenity membership and its operations. Costs associated with the acquisition of oil and gas properties that have proved reserves Total cost of acquisition of oil and gas properties. Costs associated with the acquisition of oil and gas properties that have unproved reserves Amount of asset retirement obligations (ARO) costs incurred (whether capitalized or charged to expense) during the period. Development costs incurred in oil and gas activities Exploration costs incurred in oil and gas activities. Detailed information on the individual expense items associated acquiring new properties on which to conduct oil and gas operations Other operating costs incurred during the reporting period and may include amounts paid to maintain the property. The aggregate costs of real estate services which includes paperwork, real estate brokerage, title, and property management operations. Amount associated with long-term contracts or programs where the recognized revenue of performance under the contracts exceeds the amount billed under the terms of those contracts at the date of the balance sheet. Reflects the percentage that borrowing or credit line availability under commitments from one or more lenders is to a selected benchmark, such as total debt, segment debt. Risk is the materially adverse effects that funds which may be needed for operations or for a specific purpose will not be available on terms that are acceptable to an entity, if at all. Describes the entity's accounting policies for identifying, measuring and capitalizing costs of obtaining or creating credit card accounts and developing long-term relationships with cardholders, whether such costs are offset against related credit card fees, the manner and methodology of amortizing such costs, and the net amount capitalized as of the latest balance sheet date and the amount amortized to earnings during the reporting period. Describes the entity's accounting policies for identifying, measuring and capitalizing costs of obtaining or creating credit card accounts and developing long-term relationships with cardholders, whether such costs are offset against related credit card fees, and the manner and methodology of amortizing such costs and the net amount capitalized as of the latest balance sheet date and the amount amortized to earnings during the reporting period. Amounts receivable from issuing a card to individuals or businesses that allows someone to make a purchase on borrowed money. Reflects the percentage that a specified receivable or amount at risk from a counterparty under a contractual arrangement is to a specified benchmark, such as total receivables, net revenues, pretax results. Risk is the materially adverse effects of loss attributable to (a) the failure to collect a significant receivable from a major customer or group of homogenous accounts, or (b) a failure by a counterparty to perform under terms of a contractual arrangement. Amount due the company as a result of customers utilizing point of sale debit or credit cards in exchange transactions with the company. Fair value as of the balance sheet date of all credit risk derivative assets designated as fair value hedging instruments. Fair value as of the balance sheet date of all credit risk derivative liabilities designated as fair value hedging instruments. Fair value as of the balance sheet date of credit risk derivative assets, net of credit risk derivative liabilities, which includes all such derivative instruments in hedging and nonhedging relationships that are recognized on the balance sheet. The risk that a borrower will fail to pay interest or principal on a loan or debt security when due. An option on the yield spread on a bond. The aggregate carrying amount as of the balance sheet date of unrefined petroleum and the liquid hydrocarbon components recovered from natural gas. Subtotal of net change in cumulative translation adjustment before transfers included in determining net income. A swap in which each party makes interest payments to the other in different currencies. Property, net of accumulated depreciation and amortization, that was originally acquired subject to a financing arrangement classified as a capital lease for accounting and financial reporting purposes which is held for sale apart from normal operations and anticipated to be sold in less than one year. The component of income tax expense for the period representing amounts paid or payable (or refundable) as determined by applying the provisions of enacted federal tax law to the domestic taxable income (loss) from continuing operations. The component of income tax expense for the period representing amounts paid or payable (or refundable) as determined by applying the provisions of foreign enacted tax law to the foreign taxable income (loss) from continuing operations. Such amount would also include taxes incurred in foreign jurisdictions calculated on other than income but which are construed as income taxes for reporting purposes. The component of income tax expense for the period representing amounts of income taxes paid or payable (or refundable) for the period for all income tax obligations as determined by applying the provisions of relevant enacted tax laws to relevant amounts of taxable income (loss) from continuing operations. Total obligations incurred as part of normal operations that is expected to be repaid during the following twelve months or one business cycle. The component of income tax expense representing amounts paid or payable (or refundable) which are classified as "income taxes" as determined by applying the provisions of enacted tax law to other than the taxable income (loss) from continuing operations for the period. Items affecting income taxes and required to be disclosed, but not included elsewhere, would also be designated as "Other"; for example, Investment tax credits, Government grants (to the extent recognized as a reduction of income tax expense), benefits of operating loss carryforward, tax expense that results from allocating certtain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the en tity, and adjustments to be beginning-of-year balance of a valuation allowance because of a change in circumstance that causes a change in judgment about the realizability of the related deferred tax asset in future periods. The current portion of nonphysical assets, excluding financial assets, if these assets are classified into the current and noncurrent portions. Obligation related to Long-Term debt (excluding convertible debt) and capital leases, the portion which is due in one year or less in the future. Carrying value as of the balance sheet date of the portion of long-term debt not otherwise specified in the taxonomy that is scheduled to be repaid within one year or the normal operating cycle, if longer. The component of income tax expense for the period representing amounts paid or payable (or refundable) as determined by applying the provisions of enacted state and local tax law to relevant amounts of taxable income (loss) from continuing operations. Those fees charged for services related to holding, advising, and managing customer investment assets. These account fees usually charged annually or semi-annually, on a per security basis, for the costs of services. The current portion, due within one year or the normal operating cycle, if longer, of prepayments received from customers for goods or services to be provided in the future. Refundable consideration, usually cash, held by the entity pending satisfactory completion of the entity's obligations or pending the closing of a contract. The current portion, due within one year or one operating cycle, if longer, of aggregate prepayments received from customers for goods or services to be provided in the future, as well as the current portion of money or property received from customers that are to be returned upon satisfactory contract completion or as partial prepayment for goods or services to be provided in the future. Aggregate noncurrent portion (due beyond one year or one operating cycle, if longer) of prepayments received from customers for goods or services to be provided in the future, as well as the current portion of money or property received from customers that is to be returned upon satisfactory contract completion or as partial prepayment for goods or services to be provided in the future. The amount of the offset related to government or other customer advances received on a contract when the expected advances will be applied in payment to those particular charges of the receivable The noncurrent portion, due beyond one year or one operating cycle, if longer, of prepayments received from customers for goods or services to be provided in the future. Principal status associated with the amount of claims or other similar items subject to uncertainty concerning their determination or ultimate realization included in billed and unbilled accounts receivable inventory as of the balance sheet date (includes contingent assets). Information on revenue and costs arising from claims. Reflects the percentage that revenues in the period from one or more significant customers is to net revenues, as defined by the entity, such as total net revenues, product line revenues, segment revenues. The risk is the materially adverse effects of loss of a significant customer. The current portion, due within one year or the normal operating cycle, if longer, of money or property received from customers which is either to be returned upon satisfactory contract completion or applied to customer receivables in accordance with the terms of the contract or the understandings. The noncurrent portion, due beyond one year or one operating cycle, if longer, of money or property received from customers that is to be returned upon satisfactory contract completion or as partial prepayment for goods or services to be provided in the future. Carrying amount as of the balance sheet date of amounts received from and refundable to customers unless used by them to obtain goods and services from the entity. Acquired in a business combination or other transaction, a customer list consists of information about customers such as their name and contact information; it may also be an extensive data base that includes other information about the customers such as their order history and demographic information. Prepayments received from customers for goods or services to be provided in the future. Noncurrent regulatory liabilities generally represent obligations to make refunds to customers for various reasons including overpayment. The amount of cash received from customers during the period for revenue related transactions that are refundable to them and do not meet the criteria for revenue recognition. For each income statement presented, registrants should disclose the amount of cash received on customer refundable fees, in the footnotes to the financial statements. The net increase (decrease) in customer refundable fees for the period presented. For each income statement presented, registrants should disclose the amounts of revenue recognized attributed to customer refundable fees that are no longer refundable, in the footnotes to the financial statements. Amount of refund payments made to customers during the period. Carrying amount as of the balance sheet date of proceeds that had been received in revenue related transactions that are refundable to the customers and do not meet the criteria for revenue recognition (for example, refundable membership fees). An asset acquired in a business combination representing favorable existing relationships with customers. Description of financial instrument type of customer securities pledged by the entity to counterparties as collateral for financing transactions. Amounts receivable from customers on short-term negotiable time drafts drawn on and accepted by the institution (also known as banker's acceptance transactions) that are outstanding on the reporting date. The aggregate of all customer's outstanding debt to the institution that resulted from short-term negotiable time drafts drawn on and accepted by an institution (also known as banker's acceptance transactions), net of allowance for uncollectible customer's liability for acceptances. Customer's outstanding debt to the institution that resulted from short-term negotiable time drafts drawn on and accepted by an institution (also known as banker's acceptance transactions). A standardized contract, traded on a futures exchange, to buy or sell Dow Jones Industrial Average (DJIA) Index at a certain date in the future, at a certain price. Risk of loss from uninsured portions of losses resulting from fire, explosion or other hazard. The risk of loss arises with respect to product defects and recalls, or improperly performed services which actually or allegedly resulted in damages suffered by the injured party. The exclusive legal rights granted to the owner of collections of information stored in electronic form (such as on computer disks or files). Carrying value as of the balance sheet date of the sum of short-term debt and current maturities of long-term debt. Sum of the carrying values as of the balance sheet date of all long-term debt, which is debt initially having maturities due after one year from the balance sheet date or beyond the operating cycle, if longer, but excluding the portions thereof scheduled to be repaid within one year or the normal operating cycle, if longer plus capital lease obligations due to be paid more than one year after the balance sheet date. Sum of the carrying values as of the balance sheet date of all long-term debt, which is debt initially having maturities due after one year from the balance sheet date or beyond the operating cycle, if longer, but excluding the portions thereof scheduled to be repaid within one year or the normal operating cycle, if longer plus capital lease obligations due to be paid more than one year after the balance sheet date. The value of the financial instrument(s) that the original debt is being converted into in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The expiration, mandatory redemption, or due date, day, month and year (YYYY-MM-DD), of the financial instrument issued in exchange for the original debt being converted in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The expiration, mandatory redemption, or due date, month and year (YYYY-MM), of the financial instrument issued in exchange for the original debt being converted in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The year (YYYY) of expiration or mandatory redemption of the financial instrument issued in exchange for the original debt being converted in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The day, month, and year (YYYY-MM-DD) the financial instrument was issued in exchange for the original debt being converted in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The month and year (YYYY-MM) the financial instrument was issued in exchange for the original debt being converted in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The year (YYYY) the financial instrument was issued in exchange for the original debt being converted in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The dividend or interest rate, if any, associated with the financial instrument issued in exchange for the original debt being converted in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The number of shares issued in exchange for the original debt being converted in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The type of the financial instrument that the original debt is being converted into (for example, new debt, common stock, preferred stock, etc.) in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The number of warrants issued in exchange for the original debt being converted in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The amount of the original debt being converted in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The day, month and year (YYYY-MM-DD) in which the original debt was scheduled to mature. The month and year (YYYY-MM) in which the original debt was scheduled to mature. The year (YYYY) in which the original debt was scheduled to mature. The rate of interest that was being paid on the original debt issue that is being converted in the noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The day, month and year (YYYY-MM-DD) in which the original debt was issued. The month and year (YYYY-MM) in which the original debt was issued. The year (YYYY) in which the original debt was issued. A textual description providing detail about the type of debt (for example, secured, unsecured, callable, convertible) that is being converted in a noncash (or part noncash) transaction. The description should include sufficient information to understand the nature and purpose of the debt issuance, as well as its features and the events leading to conversion. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. A table that contains information on an original debt issue that has been converted in a noncash (or part noncash) transaction during the accounting period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. Information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancings and noncompliance with debt covenants. Amount of the total principal payments made during the annual reporting period. The nine-digit unique securities identifier assigned to the debt instrument. The earliest date, before maturity, on which the issuer can call the outstanding debt instrument for repayment or conversion to equity, which may be presented in a variety of ways (year only, month and year, day, month and year, quarter, etc.). The latest date, before maturity, on which the issuer can call the outstanding debt instrument for repayment or conversion to equity, which may be presented in a variety of ways (year only, month and year, day, month and year, quarter, etc.). Description of a feature that permits the issuer of the debt to repay or convert it before the stated maturity date (early retirement date). The description should include the call price, the period that the issuer can call the debt, including the earliest call date, and other significant terms of the call feature, which may include the debt holders' ability to convert the debt to equity if the call option is exercised and contingent events that trigger the issuer's ability to call the debt. The carrying amount of the debt instrument as of the balance-sheet date. Fees associated with providing collateral for the debt instrument. Discussion of whether the debt instrument is secured or unsecured, and, if secured, a description of the collateral and guarantees required or provided. Amount of a favorable spread to a debt holder between the amount of debt being converted and the value of the securities received upon conversion. This is an embedded conversion feature of convertible debt issued that is in-the-money at the commitment date. The ratio applied to the debt for purposes of determining the number of shares of the equity security into which the debt will be converted. The earliest date on which the debt instrument can be converted into equity, which may be presented in a variety of ways (for example, (year only, month and year, day, month and year, quarter). The latest date on which the debt instrument can be converted into equity, which may be presented in a variety of ways (for example, (year only, month and year, day, month and year, quarter). The number of equity instruments that the holder of the debt instrument would receive if the debt was converted to equity. Description of the conversion terms of a debt instrument which may include the conversion ratio (including all potential conversion ratios if contingently adjustable), type of debt or equity security into which the debt is convertible, the dollars of debt or the number of shares into which the instrument is convertible (or potentially convertible into), the conversion period, any contingencies associated with the conversion terms, and the existence and amount of a beneficial conversion feature. Description of the type of equity security or securities into which conversion will be made (for example, common stock or preferred shares) States whether the entity was in compliance with the debt covenants throughout the reporting period, and describes facts and circumstances of any compliance failure. Description of minimum financial levels (for example, tangible net worth and working capital) and achievement of certain financial ratios (for example, working capital ratio and debt service coverage ratio), and adherence to certain clauses which generally require or restrict certain actions (for example, entering into a debt arrangement with equal or greater seniority, and selling or discontinuing a certain business segment or material subsidiary) to be in compliance with the covenant clauses of the debt agreement. May also include a discussion of the adverse consequences that would result if the entity violates or fails to satisfy the covenants. Description of the credit rating indicative of likelihood of repayment of the debt instrument given by a credit rating agency (for example, Standard and Poor's, Moody's, Fitch). Description of the type of currency in which the debt instrument is required to be repaid. Date that the debt agreement requires the first payment to be made, which may be presented in a variety of ways (year, month and year, day, month and year, quarter, etc.). Decrease for amounts of indebtedness forgiven by the holder of the debt instrument. Decrease for amounts repaid on the debt instrument for the period. Identification of the lender and information about a contractual promise to repay a short-term or long-term obligation, which includes borrowings under lines of credit, notes payable, commercial paper, bonds payable, debentures, and other contractual obligations for payment. This may include rationale for entering into the arrangement, significant terms of the arrangement, which may include amount, repayment terms, priority, collateral required, debt covenants, borrowing capacity, call features, participation rights, conversion provisions, sinking-fund requirements, voting rights, basis for conversion if convertible and remarketing provisions. The description may be provided for individual debt instruments, rational groupings of debt instruments, or by debt in total. The stated principal amount of the debt instrument at time of issuance, which may vary from the carrying amount because of unamortized premium or discount. Description of the method used to determine the current fair value of the debt instrument as of the balance-sheet date and any significant assumptions used in such determination. Estimated fair value of the debt instrument at the balance-sheet date. Amount of the fee that accompanies borrowing money under the debt instrument. Description of a fee associated with the debt instrument, including a commitment fee on unborrowed portions of a lender's total contractual commitment. Description of when a fee associated with a debt instrument is required to be paid (for example, quarterly, annually, or monthly). Description of the frequency of periodic payments (monthly, quarterly, annual). Increase for accrued, but unpaid interest on the debt instrument for the period. Increase for additional borrowings on the debt instrument during the period. Description of the increases or decreases in the carrying amount of the debt instrument for the period, and may include a discussion of any significant changes in the authorized and issued amounts of bonds, mortgages and other types of debt during the reporting period. Net increase or decrease in the carrying amount of the debt instrument for the period. Net increase or decrease in the carrying amount of the debt instrument for the period for reasons other than accrued, but unpaid interest, additional borrowings and repayments. Description of any adjustments made to the stated rate to determine the effective rate. The average effective interest rate during the reporting period. Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium. The effective interest rate at the end of the reporting period. Interest rate stated in the contractual debt agreement. Description of the interest rate as being fixed or variable, and, if variable, identification of the index or rate on which the interest rate is based and the number of points or percentage added to that index or rate to set the rate, and other pertinent information, such as frequency of rate resets. Date when the debt instrument was issued, which may be presented in a variety of ways (year, month and year, day, month and year, quarter, etc.). Identification of the contractual issuer of the debt instrument (for example, a subsidiary of the reporting entity). Description of the maturity date of the debt instrument including whether the debt matures serially and, if so, a brief description of the serial maturities. Date when the debt instrument is scheduled to be fully repaid, which may be presented in a variety of ways (year, month and year, day, month and year, quarter, etc.). The name for the debt instrument that distinguishes the instrument from other debt instruments. Date when the debt instrument was offered for sale, which may be presented in a variety of ways (year, month and year, day, month and year, quarter, etc.). Description of the payment terms of the debt instrument (for example, whether periodic payments include principal and frequency of payments) and discussion about any contingencies associated with the payment. Amount of the required periodic payments applied to interest. (Consider the frequency of payment.) Amount of the required periodic payments applied to principal. (Consider the frequency of payment.) Amount of the required periodic payments including both interest and principal payments. (Consider the frequency of payment.) Amount of outstanding principal due under the debt instrument at the end of the reporting period. Description of the debt instrument's priority, or seniority, for repayment in relation to other obligations of the entity in the event of liquidation. Description of covenants that limit or prohibit certain actions or activities without the lender's prior consent within a specified period of time or until certain specified targets are achieved for example, reduction of the debt or an increase in net worth to a specified amount). Amount paid during the reporting period into the sinking fund. Describes the provision of a debt agreement that requires the borrower to periodically place monies into a fund which is used to retire, typically annually, a portion of the outstanding debt. Discussion of whether interest on the debt instrument is taxable or nontaxable at federal, state or other levels, and a description of its other tax attributes. The amount of debt discount that was originally recognized at the issuance of the instrument that has yet to be amortized. The amount of debt premium that was originally recognized at the issuance of the instrument that has yet to be amortized. Amount of unused borrowing capacity under the long-term financing arrangement that is available to the entity as of the balance-sheet date. Description of unused borrowing capacity under the debt instrument and conditions under which the commitment can be withdrawn by the lender. Amount of commitment fees for the unused borrowing capacity under the long-term financing arrangement that is available to the entity. Information about each debt instrument by lender. A table or schedule providing information pertaining to debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. The cash outflow paid to third parties in connection with debt origination, which will be amortized over the remaining maturity period of the associated long-term debt. An obligation resulting from borrowing money. Represents the charge against earnings during the period for commitment fees and debt issuance expenses. The cash outflow for cost incurred in the modification of term of existing debt agreement in order for the entity to achieve some advantage. Amount of debtor-in-possession borrowings outstanding. Date that debtor-in-possession financing was approved by bankruptcy court. Description of debtor-in-possession financing arrangement, including types of borrowing, restrictions on usage, borrowing costs and repayment terms. Fee on unused borrowings under debtor-in-possession financing arrangement. Interest rate on outstanding borrowings under debtor-in-possession financing arrangement. Amount of letters of credit outstanding under debtor-in-possession financing arrangement. Description of uses of debtor-in-possession financing. Available additional borrowings under debtor-in-possession financing arrangement. Amount of reorganization items related to debtor-in-possession facility financing costs. Amount of reorganization items related to discharge of claims and liabilities upon emergence from bankruptcy. Amount of reorganization items related to employee related charges. Amount of reorganization items related to impairment loss. Amount of reorganization items related to interest income on accumulated cash. Amount of reorganization items related to legal and advisory professional fees related to entities in bankruptcy. Amount of reorganization items related to net (gain) loss on asset sales. Amount of reorganization items related to net (gain) loss on rejection of leases. Amount of reorganization items related to net (gain) loss on settlement of other claims for entities in bankruptcy. Amount of other reorganization items. Amount of reorganization items related to pension and other postretirement related charges. Amount of reorganization items related to the provision for expected allowed claims. Amount of reorganization items related to retiree related charges. Amount recognized from the revaluation of assets and liabilities. Amount of reorganization items related to revaluation of customer-related obligations such as, for example, changes in frequent flyer obligations in the airline industry. Amount of write-off of deferred financing costs and debt discounts related to prepetition debt obligations. Decommission fund to pay for the costs of decontaminating and decommissioning of facilities through collection of revenues derived from utility assessments and government appropriations. Decommission fund investment for the process whereby a power station, at the end of its economic life, is taken permanently out of service and its site made available for other purposes. In the case of a nuclear station this comprises three different states of clearance. Immediately after the final closure, radioactive material such as nuclear fuel and operational waste is removed and the buildings surrounding the reactor shield are dismantled and finally the reactor itself is dismantled. Amount of a decommissioning liability associated with a legal obligation that a firm incurs when it constructs or operates an asset that must eventually be withdrawn from active service. This may include operating assets such as nuclear power plants or shipping vessels. Describes decommissioning trust assets. May include disclosures such as the purpose of the funds, funding requirements, regulatory authorities and related cost recovery aspects. Discloses the fair value amount of decommissioning trust assets. The change in the discounted value of the proved oil and gas reserves due to financial transactions where reserves (minerals in place) were sold. Total deductions and charges. Amount of deductions from accumulated depreciation for the period attributed to real estate sold or written-off. The costs of direct-response advertising whose primary purpose is to elicit sales to customers who could be shown to have responded specifically to the advertising and that results in probable future benefits and are reported as assets net of accumulated amortization. The compensation expense recognized during the period pertaining to the deferred compensation arrangement. Description of the deferred compensation arrangement, including the fixed amount or the method for determining payments to be made, the timing of such payments, and any requisite service or performance criteria, as of the balance sheet date. The amount of distributions made to the individual during the period. The amount of payment into the fund established for purposes of making future disbursements to the individual in accordance with the terms and understanding of the deferred compensation arrangement. Discloses the name of the individual or the nature of the relationship with the individual who is party to the deferred compensation arrangement. The carrying amount of the liability as of the balance sheet date, which is due an individual with respect to a deferred compensation arrangement. The maximum number of shares authorized for issuance under the deferred compensation arrangement, if any, as of the balance sheet date. The number of shares issued pursuant to the terms of the deferred compensation plan as of the balance sheet date. Description of an arrangement with an individual employee, which is generally an employment contract between the entity and a selected officer or key employee containing a promise by the employer to pay certain amounts at designated future dates, usually including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares issued during the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability. Sum of the carrying values as of the balance sheet date of the liabilities for all deferred compensation arrangements payable within one year (or the operating cycle). Portion of unearned compensation associated with an employee stock ownership program, measured at fair value measured at the balance-sheet date. Value of stock issued under share based plans to employees or officers which is the unearned portion; shares accounted for under the fair value method; stock-based compensation cost is determined as of the grant date based on the market price of the underlying common stock and is recognized as expense over the period during which the employee is required to provide service in exchange for the award. The remaining unrecognized balance that will be recognized ratably over the life the vesting period is a deduction of stockholders' equity. Net change during the period in deferred compensation. Carrying amount as of the balance sheet date of assets held under deferred compensation agreements. Value of common stock issued as a result of stock options exercised during the period. Tax benefit associated with any share-based compensation plan other than an employee stock ownership plan (ESOP). Includes any resulting realized tax benefit that exceeds the previously recognized deferred tax asset for the applicable equity instrument. Sum of the carrying values as of the balance sheet date of the liabilities for deferred compensation arrangements payable after one year (or beyond the operating cycle if longer). Deferred compensation represents currently earned compensation that, under the terms of a profit-sharing, employee contract, or stock option plan, is not actually paid until a later date and is therefore not taxable until that date. This type of arrangement is usually made to help employees postpone paying taxes on the income and also to retain employees longer. For an unclassified balance sheet, represents the entire liability. The amount of previously capitalized, net credit card origination costs charged against earnings during the reporting period, typically reflected as a reduction of revenue. The carrying amount as of the balance sheet date of credit card origination costs, net of both related credit card fees and accumulated amortization. The description of deferred costs for long-term contracts and programs as of the balance sheet date. Examples include initial tooling and deferred production costs. Net change in the amount of noncurrent deferred charges, classified as investing activities. Carrying amount as of the balance sheet date of capitalized electric costs of a regulated entity that are expected to be recoverable through rate adjustments within one year or the normal operating cycle, if longer. The component of total income tax expense for the period comprised of the net change during the period in the entity's domestic deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of the federally enacted tax law. Describes the nature and amounts of deferred finance costs. These are costs relating to undertaking a financing with a third party. Such costs could involve evaluating and recording guarantees, collateral, and other security arrangements, negotiating loan terms, preparing and processing loan documents, and closing the transaction. Can also be known as deferred loan costs or deferred debt issue costs. Does not include other deferred costs or deferred acquisition costs of insurance companies. The component of total income tax expense for the period comprised of the net change in the entity's net foreign deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of applicable enacted tax laws of countries other than the country of domicile. Carrying amount as of the balance sheet date of capitalized fuel costs of a regulated entity that are expected to be recoverable through rate adjustments within one year or the normal operating cycle, if longer. Fuel costs incurred that would otherwise be charged to expense. These costs are included in allowable costs for rate making purposes and future revenue will be provided to permit recovery of such incurred costs. Carrying amount as of the balance sheet date of capitalized gas costs of a regulated entity that are expected to be recoverable through rate adjustments within one year or the normal operating cycle, if longer. Current liabilities arising from deferral of gas to be purchased. The component of income tax expense for the period representing the net change in the entity's deferred tax assets and liabilities pertaining to continuing operations. The cumulative amount for all deferred tax liabilities as of the balance sheet date arising from temporary differences between accounting income in accordance with generally accepted accounting principles and tax-basis income that will result in future taxable income exceeding future accounting income. Represents the current portion of deferred tax liabilities, which result from applying the applicable tax rate to net taxable temporary differences pertaining to each jurisdiction to which the entity is obligated to pay income tax. A current taxable temporary difference is a difference between the tax basis and the carrying amount of a current asset or liability in the financial statements prepared in accordance with generally accepted accounting principles. In a classified statement of financial position, an enterprise shall separate deferred tax liabilities and assets into a current amount and a noncurrent amount. Deferred tax liabilities and assets shall be classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. A deferred tax liability or asset that is not related to an asset or liability for financial reporting, including deferred tax assets related to carryforwards, shall be classified according to the expected reversal date of the temporary difference. Rental payments received in advance; will be earned and recognized as revenue in subsequent reporting period. Sum of the carrying amounts of deferred costs that are expected to be recognized as a charge against earnings in periods after one year or beyond the normal operating cycle, if longer. The total amount of long-term liability charges that are being deferred beyond one year. The change during the period in the entity's deferred tax assets and liabilities attributable to continuing operations as determined by applying enacted tax laws other than federal, domestic, foreign, state or local. Total amount of policy acquisition costs capitalized during the income statement period. Amount of amortization of deferred policy acquisition costs due to realized investment gains (losses). Amount of amortization of deferred policy acquisition costs due to unrealized investment gains (losses). Amount of deferred policy acquisition costs amortized during the reporting period. The net change during the reporting period in the balance sheet value of capitalized sales costs that are associated with acquiring a new insurance customers. The unamortized portion as of the balance sheet date of capitalized costs that vary with and are primarily related to the acquisition of new and renewal insurance contracts and coverages. Total net increase (decrease) in changes to deferred policy acquisition costs due to one or more transactions, other than capitalization or amortization of costs, such as dispositions of policies and modifications or internal replacements of existing insurance contracts. Net amount of deferred policy acquisition costs capitalized on contracts remaining in force as of the balance sheet date. Costs incurred for acquired assets or services that would otherwise be charged to expense. These costs are included in allowable costs for rate making purposes and future revenue will be provided to permit recovery of such incurred costs. The cumulative difference between the rental payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense over the term of the leased property, by the lessor or lessee, respectively. Such receivable should be reduced by allowances attributable to, for instance, credit risk associated with a lessee. For a classified balance sheet, the cumulative difference between the rental income or payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense, by the lessor or lessee, respectively, more than one year after the balance sheet date. Such receivable should be reduced by allowances attributable to, for instance, credit risk associated with a lessee. Listing of deferred revenue by type of arrangement. Consist of current and noncurrent amount of deferred revenue by type of arrangement. Schedule of deferred revenue disclosure which includes the type of arrangements and the corresponding amount that comprise the current and noncurrent balance of deferred revenue as of the balance sheet date. The net addition or reduction in the carrying amount of deferred revenue during the reporting period. Amount of deferred sales inducement costs capitalized during the period. Amount of any adjustments, including write-offs and the effect of dispositions and internal replacements of contracts, that increases or decreases the gross carrying amount of deferred sales inducements. Amount of deferred sales inducement costs charged against earnings during the period. Disclose the amount of deferred sales inducement costs capitalized and amortized for each period presented and the unamortized balance as of each balance sheet date. The unamortized balance of deferred sales inducement costs as of the balance sheet date. Sum of the carrying amounts as of the balance sheet date of deferred costs capitalized at the end of the reporting period that are expected to be charged against earnings within one year or the normal operating cycle, if longer. The component of total income tax expense for the period comprised of the net change in the entity's state and local deferred tax assets and liabilities attributable to continuing operations as determined by applying the provisions of the applicable enacted tax laws. Carrying amount as of the balance sheet date of capitalized storm costs of a regulated entity that are expected to be recoverable through rate adjustments within one year or the normal operating cycle, if longer. Carrying amount as of the balance sheet date of capitalized storm costs of a regulated entity that are expected to be recoverable through rate adjustments after one year or beyond the normal operating cycle, if longer. The future effects on income taxes attributable to deductible temporary differences and carry forwards, both current and noncurrent. For entities that net deferred tax assets and tax liabilities, represents the net amount of deferred tax assets (after reduction for valuation allowance) and liabilities as of the balance sheet date, which result from applying the applicable enacted tax rate to net temporary differences and carryforwards pertaining to assets or liabilities that are classified as current in the financial statements, or that are expected to reverse in the next twelve months (or normal operating cycle, if longer). A temporary difference is a difference between the tax basis of an asset or liability and its carrying amount in the financial statements prepared in accordance with generally accepted accounting principles that will reverse in ensuing periods. In a classified statement of financial position, an enterprise shall separate deferred tax liabilities and assets in to a current amount and a noncurrent amount. Deferred tax liabilities and assets shall be classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. A deferred tax liability or asset that is not related to an asset or liability for financial reporting, including deferred tax assets related to carryforwards, shall be classified according to the expected reversal date of the temporary difference. The tax effect as of the balance sheet date of the amount of future tax deductions arising from capital losses in excess of statutory limitations in historical filings, and which can only be utilized if sufficient tax-basis income is generated in future periods and providing tax laws continue to allow such utilization. The tax effect as of the balance sheet date of the amount of future tax deductions arising from contributions in excess of statutory limitations in historical filings, and which can only be realized if sufficient tax-basis income is generated in future periods to enable deductions to be taken and providing tax laws continue to allow such deductions. The tax effect as of the balance sheet date of the amount of the estimated future tax reduction attributable to a gain reported only for tax purposes on sale and leaseback transactions in accordance with enacted tax laws that will be recognized only under generally accepted accounting principles in a future period. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions attributable to income recognized only for tax purposes and which will reverse when recognized under generally accepted accounting principles. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions attributable to derivative instruments which can only be deducted for tax purposes when losses on such instruments are realized, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of the estimated future tax reductions attributable to the difference between the tax basis and the generally accepted accounting principles basis of a company's equity method investment which will decrease future taxable income when such basis difference reverses. The sum of the tax effects as of the balance sheet date of the amounts of all future tax deductions arising from temporary differences between tax basis and generally accepted accounting principles basis recognition of assets, liabilities, revenues and expenses, which can only be deducted for tax purposes when permitted under enacted tax laws ( before the valuation allowance, if any, to reduce such sum amount to net realizable value). Includes any tax benefit realized in deferred tax assets for significant impacts of tax planning strategies. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions attributable to hedging transactions which can only be deducted for tax purposes when losses from such transactions are realized, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions attributable to in-process research and development costs expensed in connection with a business combination which can only be deducted for tax purposes when enacted tax laws enable the deduction to be taken, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions attributable to inventory related items which can only be realized if sufficient taxable income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of the estimated future tax reductions attributable to a difference between the tax basis and the generally accepted accounting principles basis of a company's investment in its wholly-owned subsidiaries which will decrease future taxable income when such basis difference reverses. For entities that net deferred tax assets and tax liabilities, represents the unclassified net amount of deferred tax assets and liabilities as of the balance sheet date, which result from applying the applicable enacted tax rate to net temporary differences and carryforwards pertaining to assets or liabilities. A temporary difference is a difference between the tax basis of an asset or liability and its carrying amount in the financial statements prepared in accordance with generally accepted accounting principles that will reverse in ensuing periods. For entities that net deferred tax assets and tax liabilities, represents the net amount of deferred tax assets (after reduction for valuation allowance) and liabilities as of the balance sheet date, which result from applying the applicable enacted tax rate to net temporary differences and carryforwards pertaining to assets or liabilities that are classified as noncurrent in the financial statements, or that are expected to reverse after the next twelve months (or beyond the normal operating cycle, if longer). A temporary difference is a difference between the tax basis of an asset or liability and its carrying amount in the financial statements prepared in accordance with generally accepted accounting principles that will reverse in ensuing periods. In a classified statement of financial position, an enterprise shall separate deferred tax liabi lities and assets into a current amount and a noncurrent amount. Deferred tax liabilities and assets shall be classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. A deferred tax liability or asset that is not related to an asset or liability for financial reporting, including deferred tax assets related to carryforwards, shall be classified according to the expected reversal date of the temporary difference. The noncurrent portion of the aggregate tax effects as of the balance sheet date of all future tax deductions arising from temporary differences between tax basis and generally accepted accounting principles basis recognition of assets, liabilities, revenues and expenses, which can only be deducted for tax purposes when permitted under enacted tax laws; net of deducting the allocated valuation allowance, if any, to reduce such amount to net realizable value. Deferred tax liabilities and assets shall be classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. A deferred tax liability or asset that is not related to an asset or liability for financial reporting, including deferred tax assets related to carryforwards, shall be classified according to the expected reversal date of the temporary difference. The tax effect as of the balance sheet date of the amount of excess of tax deductions over gross income in a year which cannot be used on the tax return of the country of domicile in the current year but can be carried forward to reduce taxable income or income taxes payable in a future year, for which there must be sufficient tax-basis income to utilize a portion or all of the carryforward amount to realize the deferred tax asset. The tax effect as of the balance sheet date of the amount of excess of tax deductions over gross income in a year which cannot be used on the tax return of a country outside the country of domicile in the current year but can be carried forward to reduce taxable income or income taxes payable in a future year, for which there must be sufficient tax-basis income to utilize a portion or all of the carryforward amount to realize the deferred tax asset. The tax effect as of the balance sheet date of the amount of excess of tax deductions over gross income in a year which cannot be used on the tax return of a state or local jurisdiction in the current year but can be carried forward to reduce taxable income or income taxes payable in a future year, for which there must be sufficient tax-basis income to utilize a portion or all of the carryforward amount to realize the deferred tax asset. The sum of the tax effects as of the balance sheet date of the amount of excesses of tax deductions over gross income in a year which cannot be used on the tax returns in the current year but can be carried forward to reduce taxable income or income taxes payable in a future year, for which there must be sufficient tax-basis income to utilize a portion or all of the carryforward amount to realize the deferred tax asset. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from unrealized losses on items in other comprehensive income which can only be deducted for tax purposes when the losses are realized, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of future tax deductions arising from tax carryforwards not otherwise specified in the taxonomy and which can only be utilized if sufficient tax-basis income is generated in future periods and providing tax laws continue to allow utilization. The tax effect as of the balance sheet date of the amount of estimated future tax deductions arising from other temporary differences not otherwise specified in the taxonomy. The tax effect as of the balance sheet date of the amount of future tax deductions arising from unused alternative minimum tax credit carryforwards; a tax credit carryforward is the amount by which tax credits available for utilization exceeded statutory limits on inclusion in historical filings, and which can only be utilized if sufficient tax-basis income is generated in future periods and providing tax laws continue to allow such utilization. The tax effect as of the balance sheet date of the amount of future tax effects arising from unused foreign tax credit carryforwards which will decrease future taxable income if applied in future years; a tax credit carryforward is the amount by which tax credits available for utilization exceeded statutory limits on inclusion in historical filings, and which can only be utilized if sufficient tax-basis income is generated in future periods and providing tax laws continue to allow such utilization. The tax effect as of the balance sheet date of the amount of future tax deductions arising from unused general business tax credit carryforwards. The general business tax credits are the sum of numerous tax credits which include, but are not limited to, investment tax , alcohol fuels, low income housing, alternative fuels, alternative motor vehicles, hurricane relief, disabled access, renewable resources electricity production, employer social security, orphan drug, new markets, employer provided child care facilities and services, biodiesel fuels, low sulfur diesel fuel production, distilled spirits, and the advanced nuclear power facilities credit. A tax credit carryforward is the amount by which tax credits available for utilization exceeded statutory limits on inclusion in historical filings. They can only be utilized if sufficie nt tax-basis income is generated in future periods and providing tax laws continue to allow such utilization. The tax effect as of the balance sheet date of the amount of future tax deductions arising from unused tax credit carryforwards of a nature not otherwise listed in the existing taxonomy. A tax credit carryforward is the amount by which tax credits available for utilization exceeded statutory limits on inclusion in historical filings, and which can only be utilized if sufficient tax-basis income is generated in future periods and providing tax laws continue to allow such utilization. The tax effect as of the balance sheet date of the amount of future tax deductions arising from unused research tax credit carryforwards; a tax credit carryforward is the amount by which tax credits available for utilization exceed statutory limitations for inclusion in historical filings, and which can only be utilized if sufficient tax-basis income is generated in future periods and providing tax laws continue to allow such utilization. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from vacation and other compensated absence costs (such as sick days, personal days), which can only be deducted for tax purposes when actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from employee benefit costs not otherwise specified in the taxonomy, which can only be deducted for tax purposes when actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from employee bonuses, and which is more likely than not to be realized if sufficient taxable income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from employee compensation costs, which can only be deducted for tax purposes when actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from forms of compensation and benefit costs not otherwise specified in the taxonomy, which can only be deducted for tax purposes when actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from pension costs, which can only be deducted for tax purposes when actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of estimated future tax deductions arising from postretirement benefits, which can only be deducted for tax purposes when actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from future severance payments, which can only be deducted for tax purposes when actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The sum of the tax effects as of the balance sheet date of the amount of the estimated future tax deductions arising from all employee compensation and benefits costs, which can only be deducted for tax purposes when the actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from other provisions, reserves, allowances, and liabilities, which are not otherwise reflected in deferred taxes in the taxonomy, which can only be deducted for tax purposes when relevant losses are realized or actual obligations are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from currently nondeductible expenses in accrued liabilities, which can only be deducted for tax purposes when such items are actually incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from estimated losses reflected in the allowance for doubtful accounts, which can only be deducted for tax purposes when actual bad debts are known, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from estimated contingency reserves not otherwise listed in the existing taxonomy, which can only be deducted for tax purposes when the relevant losses are actually incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from deferred rent, which can only be deducted for tax purposes when rent escalations actually take effect, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. Deferred rent generally arises as a result of straight-lining minimum rent over the term of a lease when minimum rent escalates from time to time over such term. The tax effect as of the balance sheet date of the amount of the amount of the estimated future tax deductions arising from estimated impairment losses, which can only be deducted for tax purposes when impaired assets are sold or otherwise disposed of, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from estimated loss from legal settlements, which can only be deducted for tax purposes when actual litigation losses are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from estimates of loss reserves, other than estimated credit losses, which can only be deducted for tax purposes when actual losses are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from currently nondeductible expenses in other reserves and accruals not otherwise listed in the existing taxonomy, which can only be deducted for tax purposes when such liabilities are actually incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The cumulative amount of the estimated future tax effects arising from recorded policyholder reserves, net, which will only be included in future taxable income when policyholder liabilities and receivables are realized. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from the provision for loan losses, which can only be deducted for tax purposes when actual loan losses are known, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of the estimated future tax effects arising from all other reserves, which can only be deducted for tax purposes when losses pertaining to such reserves are actually incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The amount as of the balance sheet date of the estimated future tax deductions arising from estimates of restructuring reserve costs, which can only be deducted for tax purposes when restructuring charges are actually incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from estimated returns and allowances, which can only be deducted for tax purposes when actual returns occur and allowances are granted, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deductions to be taken. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from estimates of losses under self-insurance, which can only be deducted for tax purposes when actual losses are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from estimated warranty reserves, which can only be deducted for tax purposes when warranty losses are actually incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from all currently nondeductible expenses reflected in all reserves and accrued liabilities, which can only be deducted for tax purposes when relevant losses are realized or relevant obligations are actually incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from currently nondeductible expenses pertaining to increases in liabilities and loss reserves, which can only be deducted for tax purposes when such expenses are actually incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from unrealized losses on foreign currency transactions which can only be deducted for tax purposes when the losses are realized, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The sum of the portions of deferred tax assets as of the balance sheet date for which, based on the weight of available evidence, it is more likely than not will not be realized through future reductions of tax-based income. The amount as of the balance sheet date of the estimated future tax effects attributable to interest costs expensed for tax purposes but capitalized in conformity with generally accepted accounting principles, which will reverse in future periods when amortization of such capitalized costs cannot be deducted for tax purposes. The amount as of the balance sheet date of the estimated future tax effects attributable to inventory-related costs expensed for tax purposes but capitalized in conformity with generally accepted accounting principles, which will reverse in future periods when inventory is sold but such capitalized costs cannot be deducted for tax purposes. The amount as of the balance sheet date of the estimated future tax effects attributable to the difference between the methods used to account for capitalized patent costs for tax purposes and under generally accepted accounting principles. The amount as of the balance sheet date of the estimated future tax effects attributable to research and development costs expensed for tax purposes but capitalized in conformity with generally accepted accounting principles, which will reverse in future periods when amortization of such capitalized costs cannot be deducted for tax purposes. The amount as of the balance sheet date of the estimated future tax effects attributable to the difference between the methods used to account for capitalized software for tax purposes and under generally accepted accounting principles. The amount as of the balance sheet date of the estimated future tax effects attributable to the difference between the methods used to account for deferred financing costs for tax purposes and under generally accepted accounting principles which will increase future taxable income when such difference reverses. The cumulative amount of the estimated future tax effects attributable to deferred policy acquisition costs recorded in accordance with enacted tax laws but not included in accounting income, which may decrease future accounting income when such expenses are recognized. The amount as of the balance sheet date of the estimated future tax effects attributable to other costs not otherwise specified in this taxonomy that were expensed for tax purposes but capitalized in conformity with generally accepted accounting principles, which will reverse in future periods when amortization of such capitalized costs cannot be deducted for tax purposes. The amount as of the balance sheet date of the estimated future tax effects attributable to items expensed for tax purposes but capitalized in conformity with generally accepted accounting principles, which will reverse in future periods when amortization of such capitalized costs cannot be deducted for tax purposes. The amount as of the balance sheet date of the estimated future tax effects attributable to differences between the methods used to account for financing arrangements for tax purposes and under generally accepted accounting principles which will increase future taxable income when such differences reverse. The cumulative amount of the estimated future tax effects attributable to the difference between the tax basis of tax-deductible goodwill and the basis of goodwill computed in accordance with generally accepted accounting principles. The difference in basis will increase future taxable income when such difference reverses. The cumulative amount of the estimated future tax effects attributable to the difference between the tax basis of intangible assets and the basis of intangible assets computed in accordance with generally accepted accounting principles. The difference in basis, whether due to amortization or other reasons, will increase future taxable income when such difference reverses. Intangible assets include, but are not limited to, assets such as patents, trademarks and customer lists. The cumulative amount of the estimated future tax effects attributable to the difference between the tax basis of goodwill and intangible assets and the basis of goodwill and intangible assets computed in accordance with generally accepted accounting principles. The difference in basis, whether due to amortization or other reasons, will increase future taxable income when such difference reverses. The cumulative amount of all deferred tax liabilities, which result from applying the applicable tax rate to net taxable temporary differences pertaining to each jurisdiction to which the entity is obligated to pay income tax. A taxable temporary difference is a difference between the tax basis and the carrying amount of a current asset or liability in the financial statements prepared in accordance with generally accepted accounting principles and that will result in taxable amounts in one or more future periods. The amount as of the balance sheet date of the estimated future tax effects attributable to differences between the methods used to account for leasing arrangements for tax purposes and under generally accepted accounting principles which will increase future taxable income when such differences reverse. The amount as of the balance sheet date of the estimated future tax effects attributable to the difference between the tax basis and the basis of capitalized servicing rights in accordance with generally accepted accounting principles. The amount as of the balance sheet date of the estimated future tax effects arising from unrealized gain on items included in other comprehensive income which will increase future taxable income when such gain is realized. The amount as of the balance sheet date of the estimated future tax effects attributable to the difference between the tax basis of other long-lived assets and the basis of long-lived assets computed in accordance with generally accepted accounting principles. The basis difference, whether due to impairment charges or other reasons, will increase future taxable income when it reverses. The cumulative amount of the estimated future tax effects attributable to other temporary differences not otherwise specified in this taxonomy that were expensed for tax purposes but capitalized in conformity with generally accepted accounting principles, or which were recognized as revenue under GAAP but not for tax purposes, which will reverse in future periods. The amount as of the balance sheet date of the estimated future tax effects attributable to the difference between the tax basis of pension liabilities funded in advance and the basis of a prepaid pension asset determined in accordance with generally accepted accounting principles. The difference in basis of such costs will increase future taxable income when such basis difference reverses. The amount as of the balance sheet date of the estimated future tax effects attributable to the difference between the tax basis and the basis in accordance with generally accepted accounting principles of regulatory assets which will increase future taxable income when such basis difference reverses. The amount as of the balance sheet date of the estimated future tax effects attributable to the difference between the tax basis and the basis in accordance with generally accepted accounting principles of interests in financial instruments continued to be held after a sale or transfer of related financial instruments which will increase future taxable income when such difference reverses. The amount as of the balance sheet date of the estimated future tax effects arising from revenue or other income not otherwise listed in the existing taxonomy that is included in accounting income in conformity with generally accepted accounting principles but excluded from tax-basis income, which will increase future taxable income when such income is recognized for tax purposes. The amount as of the balance sheet date of the estimated future tax effects attributable to undistributed earnings of subsidiaries and other recognized entities in countries outside the country of domicile which will increase future taxable income when such earnings are distributed into the country of domicile. The amount as of the balance sheet date of the estimated future tax effects arising from unrealized gains on foreign currency transactions that were recognized as income in the period. Represents the noncurrent portion of deferred tax liabilities, which result from applying the applicable tax rate to net taxable temporary differences pertaining to each jurisdiction to which the entity is obligated to pay income tax. A noncurrent taxable temporary difference is a difference between the tax basis and the carrying amount of a noncurrent asset or liability in the financial statements prepared in accordance with generally accepted accounting principles. In a classified statement of financial position, an enterprise shall separate deferred tax liabilities and assets into a current amount and a noncurrent amount. Deferred tax liabilities and assets shall be classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. A deferred tax liability or asset that is not related to an asset or liability for financial reporting, including deferred tax assets related to carryforwards, shall be classified according to the expected reversal date of the temporary difference. The amount of the deferred tax liability which was not recognized because of the exceptions to comprehensive recognition of deferred taxes. The cumulative amount of the temporary difference for which a deferred tax liability has not been provided because of the exceptions to comprehensive recognition of deferred taxes. Assertion that the determination of the amount of the unrecognized deferred tax liability relating to a temporary difference is not practicable. A summary of the events that would cause the temporary difference for which a deferred tax liability has not been recognized, because of the exceptions to comprehensive recognition of deferred taxes, to become taxable. A deferred tax liability not recognized because of the exceptions to comprehensive recognition of deferred taxes, including a description of the temporary difference, events that would cause the temporary difference to become taxable, the cumulative amount of the temporary difference and the amount not recognized as a deferred tax liability or a statement that the determination of the amount of the deferred tax liability is not practicable. The amount of the valuation allowance recorded for tax benefits that will be credited to shareholders' equity if those tax benefits subsequently become realizable. Examples include 1) adjustments of the opening balance of retained earnings for certain changes in accounting principle or a correction of an error; 2) gains and losses included in comprehensive income but excluded from net income; 3) expenditures that are deductible for income tax purposes that are reported as a reduction of shareholders' equity; 4) expenses for employee stock options recognized differently for financial reporting purposes and income tax purposes; 5) dividends paid on unallocated shares held by an ESOP that are charged to retained earnings and 6) deductible temporary differences that existed at the date of a quasi reorganization.< /link:label> A description of the circumstances that resulted in a valuation allowance being recorded for tax benefits that will be credited directly to shareholders' equity in the period the tax benefits become realizable. Examples include 1) adjustments of the opening balance of retained earnings for certain changes in accounting principle or a correction of an error; 2) gains and losses included in comprehensive income but excluded from net income; 3) expenditures that are deductible for income tax purposes that are reported as a reduction of shareholders' equity; 4) expenses for employee stock options recognized differently for financial reporting purposes and income tax purposes; 5) dividends paid on unallocated shares held by an ESOP that are charged to retained earnings and 6) deductible temporary differences that existed at the date of a quasi reorganization. Describes the circumstances giving rise to a valuation allowance recorded against a deferred tax asset recognized for differences between the assigned values and the tax bases of the assets and liabilities recognized in a purchase business combination. If a valuation allowance is recognized for the deferred tax asset for an acquired entity's deductible temporary differences or operating loss or tax credit carryforwards at the acquisition date, the tax benefits for those items that are first recognized (by elimination of that valuation allowance) in financial statements after the acquisition date shall be applied (a) first to reduce to zero any goodwill related to the acquisition, (b) second to reduce to zero other noncurrent intangible assets related to the acquisition, and (c) third to reduce income tax expense. An enterprise shall disclose any portion of the valuation allowance for deferred tax assets for which subsequently recognized tax benefits will be allocated to reduce goodwill or other noncurrent intangible assets of an acquired entity. The amount of the valuation allowance recorded in a business combination against deductible temporary differences for which related tax benefits will be recorded as a reduction of the acquired entity's other noncurrent intangible assets if those tax benefits subsequently become realizable. The amount of the valuation allowance recorded in a business combination against deductible temporary differences for which related tax benefits will be recorded as a reduction of the acquired entity's goodwill and other noncurrent intangible assets. Deferred tax asset or liability arising from the income tax effect of temporary differences, that is, differences between the timing of income or expense recognition in financial statements and recognition in income tax returns, and which are in accordance with action by the regulator. Unearned compensation other than restricted stock issued under share based plans to employees or officers that attribute all or a portion of the expected future benefit resulting from the employees' or officers' services to an individual year of service. Amount of gain on the sale of property that does not qualify for gain recognition as of the balance sheet date. General information regarding defined benefit pension plans. A defined benefit pension plan is a plan that defines an amount of pension benefit to be provided, usually as a function of one or more factors such as age, years of service, or compensation. Any pension plan that is not a defined contribution pension plan is a defined benefit pension plan. General descriptive information about the employer's defined benefit pension plans, including employee groups covered, type of benefit formula, funding policy, types of assets held, and significant nonbenefit liabilities, if any. Also includes information pertaining to multiple employer pension plans, which are accounted for as single-employer plans. The amount of the cost recognized during the period for defined contribution plans. To the extent that a plan's defined contributions to an individual's account are to be made for periods in which that individual renders services, the net cost for a period shall be the contribution called for in that period. If a plan calls for contributions for periods after an individual retires or terminates, the estimated cost shall be accrued during the employee's service period. Explanation of significant reductions in the period of other assets (current, noncurrent, or unclassified). This is the principal amount of loans (across all types of loans) that are overdue in payment by a set number of days. Accounts that may or may not bear interest and that depositor is entitled to withdraw at anytime without prior notice. Checking and negotiable order of withdrawal (NOW) accounts are the most common forms of demand deposits. Carrying amount as of the balance sheet date of capitalized costs of a regulated entity, consisting of the planning, implementing, and monitoring activities which are designed to encourage consumers to modify their level and pattern of energy usage, which are expected to be recoverable through rate adjustments after one year or beyond the normal operating cycle, if longer. Description of a demutualization by an insurance entity which might include the date; the plan of conversion or demutualization; description of the conversion from a mutual to a stock entity; the names of the entities involved including any changes in entity names, mergers or reorganizations; formation of a Mutual Insurance Holding entity (MIHC); policyholder compensation including an indication of the disposition of the membership interests (extinguished), a description of the consideration received by the policyholders (for example cash, stock and policy credits); the amount and nature of the costs of the demutualization, method of income recognition and presentation of assets and the establishment of a closed block. Description of a demutualization by an insurance entity which might include the date; the plan of conversion or demutualization; description of the conversion from a mutual to a stock entity; the names of the entities involved including any changes in entity names, mergers or reorganizations; formation of a Mutual Insurance Holding entity (MIHC); policyholder compensation including an indication of the disposition of the membership interests (extinguished), a description of the consideration received by the policyholders (for example cash, stock and policy credits); the amount and nature of the costs of the demutualization; and the establishment of a closed block. The proceeds received before offering costs of securities issued in an insurance entity stock offering in connection with its conversion from a mutual form of ownership to a stock entity. The price per share or unit times the number of shares or units issued in an insurance entity stock offering in connection with its conversion from a mutual form of ownership to a stock entity. Amount is gross, before offering costs. The balance credited to policyholders (in lieu of cash or securities) by an insurance entity in connection with its conversion from a mutual form of ownership to a stock entity. Cost of offering shares or units in an insurance entity stock offering in connection with its conversion from a mutual form of ownership to a stock entity. The share or unit price of securities issued in an insurance entity stock offering in connection with its conversion from a mutual form of ownership to a stock entity. The number of shares or units issued in an insurance entity stock offering in connection with its conversion from a mutual form of ownership to a stock entity. Description of the securities issued, the price per share or unit, the quantity of shares or units issued, the amount of gross proceeds, the offering costs, the amount of net proceeds, and the use of net proceeds. The noncash expense charged against earnings to recognize the consumption of natural resources that are not part of an entity's cost of goods sold. Identifies the nature of the deposit by virtue of its name, such as security deposit. The carrying amount of the asset transferred to a third party to serve as a deposit, which typically serves as security against failure by the transferor to perform under terms of an agreement. The net remaining carrying amount of recorded deposit assets or liabilities charged against earnings pertaining to expiration of the underlying deposit contracts. On contracts that transfer only significant underwriting risk, description of an adjustment in the carrying amount of recorded deposit assets or liabilities resulting from a change in the underlying assumptions on which calculation of the initial amount of expected recoveries (in other words, the initial amount of the deposit asset or liability) had been based. The increase or decrease during the period in deposit assets or liabilities resulting from a change in the interest accrual assumption on which calculation of the initial amount of expected recoveries (in other words, the initial amount of the deposit asset or liability) had been based. The increase or decrease in deposit assets or liabilities resulting from a change in an assumption pertaining to present value of expected cash flows of the arrangement and which resulted in an adjustment of earnings. The increase or decrease in deposit assets or liabilities resulting from additions during the period in the amount initially recognized for expected recoveries, which is attributable to a change in factors used to determine present value of cash flows of the arrangement from those used in the calculation of the initial amount of expected recoveries (in other words, the initial amount of the deposit asset or liability). The increase or decrease in deposit assets or liabilities resulting from reductions during the period in the amount initially recognized for expected recoveries, which is attributable to a change in factors used to determine present value of cash flows of the arrangement from those used in the calculation of the initial amount of expected recoveries (in other words, the initial amount of the deposit asset or liability). Describes an insurance entity's accounting policies pertaining to the treatment of funds received from or paid to insureds, insurers and reinsurers on contracts for which the criteria for transferring or assuming insurance risk has not been satisfied by the insurer or reinsurer. Carrying amount of assets as of the balance sheet date pertaining to amounts paid on contracts for which insurance risk is not transferred. Description of the characteristics of contracts treated as deposits for which assets are recorded as of the balance sheet date. Description of the characteristics of contracts treated as deposits for which liabilities are recorded as of the balance sheet date. Carrying amount of liabilities as of the balance sheet date pertaining to amounts received on insurance contracts for which insurance risk is not assumed. Amount of accrued but unpaid interest on deposit liabilities. Description of deposits held by the entity for which there are securities, mortgage loans, or other financial instruments pledged as collateral for the deposits. Amount of securities, mortgage loans, or other financial instruments pledged as collateral for deposits. Description of the deposits held by the entity, which may include a description of the types and repayment terms of the deposits, the accounting policy for the deposits and the amount of the liabilities recognized for the deposits. Description of time deposits (deposits that do not mature until a specific date and for which there may be penalties for withdrawing prior to maturity) held by the entity, which may include a description of the types and repayment terms of the deposits, the accounting policy for the deposits, the amount of the liabilities recognized for the deposits, and the aggregate amount of time deposits (including certificates of deposit) in denominations of $100,000 or more. Description of deposits held by the entity that have been reclassified as loan balances receivable, such as overdrafts receivable, at the balance sheet date. Amount of deposits held by the entity that have been reclassified as loan balances receivable, such as overdrafts receivable, at the balance sheet date. Amount of deposits held by the entity on terms other than those available in the normal course of business. Description of deposits held by the entity on terms other than those available in the normal course of business. Carrying value of amounts transferred to third parties for security purposes that are expected to be returned or applied towards payment after one year or beyond the operating cycle, if longer. The aggregate amount of domestic time deposits (including certificates of deposits, individual retirement accounts and open accounts) in denominations of $100,000 or more. The aggregate amount of domestic or foreign time deposits (including certificates of deposits, individual retirement accounts and open accounts) that total to less than $100,000. The aggregate of all domestic and foreign interest-bearing deposit liabilities. The aggregate amount of noninterest-bearing deposits held by the entity which may include demand deposits, saving deposits and time deposits. The current portion, due within one year or one operating cycle, if longer, of deposits held other than customer deposits. Amount of deposits in accounts that offer many of the same services as checking accounts although transactions may be somewhat more limited, share some of the characteristics of a money market fund and are insured by the Federal government, also known as money market accounts. This is the amount of cash advanced as security in return for borrowing securities from another party. The amount of cash paid for deposits during the period; excludes time deposits and deposits with other institutions, which pertain to financial service entities. The liability as of the balance sheet date to the policyholders for deposits held under the terms of insurance contracts. The net cash inflow (outflow) from sale (purchase) of deposits. This is the amount of cash received as security in return for loaning securities to another party. The designation of amounts received from policyholders on policies ceded to a reinsurer in which no significant insurance risk has been transferred to the reinsurer. Amount of interest bearing deposits with no stated maturity, which may include passbook and statement savings accounts and money-market deposit accounts (MMDAs). The aggregate amount of foreign time deposits (including certificates of deposits, individual retirement accounts and open accounts) in denominations of $100,000 or more. The aggregate of all deposit liabilities held by the entity, including foreign and domestic, interest and noninterest bearing; may include demand deposits, saving deposits, and time deposits. A tangible asset which benefits operations for periods greater than one year or the normal operating cycle, if longer. The aggregate net amount of depreciation, amortization, and accretion recognized during an accounting period. As a noncash item, the net amount is added back to net income when calculating cash provided by (used in) operations using the indirect method. The other noncash expense, not otherwise specified in the taxonomy, charged against earnings in the period to allocate the cost of tangible and intangible assets over their remaining economic lives. For the asset (disposal group) that is reclassified back to held and use from held-for-sale, the gain (loss) recognized when the asset is reclassified. This represents the difference between the carrying value at the time the decision to reclassify is made and the lower of the carrying amount that the asset would have had if it had never been classified as held for sale (including consideration of depreciation expense) or the fair value on the date the decision is made. Amount of the hedged item as of the balance sheet date related to the derivative. For example, the hedged balance on a debt instrument. The average percentage points added to the reference rate to compute the variable rate on the group of interest rate derivatives. Average cap rate on a group of interest rate derivatives, such as interest rate caps or collars. If market rates exceed the cap rate, a payment (receipt) is triggered on the contract. The average cap rate on a group of price risk derivatives such as caps or collars. A payment (receipt) is triggered if the market rate exceeds the cap rate on the contract. Average cap rate on a group of foreign currency derivatives such as caps or collars. A payment (receipt) is triggered if the market rate exceeds the cap rate on the contract. Average floor rate on a group of foreign currency derivatives such as floors or collars. A payment (receipt) is triggered if the market rate falls below the floor rate on the contract. Average fixed interest rate related to the group of interest rate derivatives. Average fixed price related to the group of price risk swap derivatives. Average floor rate on a group of interest rate derivatives, such as interest rate floor or collars. If market rates fall below the floor rate, a payment (receipt) is triggered on the contract. The average floor rate on a group of price risk derivatives such as floors or collars. A payment (receipt) is triggered if the market rate falls below the floor rate on the contract. The average strike price on a group of foreign currency option contracts such as put options or call options. The average contractual rate at which a foreign currency can be purchased or sold under the terms of a group of foreign currency derivative contracts. Average stated rate on a group of interest rate forward or futures contracts. The average forward price on the group of price risk forward or futures contracts, such as gas futures contracts. The average strike price on the group of price risk option contracts such as put options or call options. The average time remaining until maturity on the group of derivatives identified. Average fixed interest rate that will be received or paid upon exercise of a group of interest rate swaption contracts. Average variable interest rate related to the group of interest rate derivatives. Average variable price rate related to the group of price risk swap derivatives. The percentage points added to the reference rate to compute the variable rate on the interest rate derivative. Cap rate on an interest rate derivative such as an interest rate cap or collar. If market rates exceed the cap rate, a payment (receipt) is triggered on the contract. The cap rate on a price risk derivative such as a cap or collar. A payment (receipt) is triggered if the market rate exceeds the cap rate on the contract. Identification of the name or type of counterparty to the foreign currency derivative instrument. Identification of the specific currency to be purchased upon settlement or exercise of the foreign currency derivative. Identification of the specific currency to be sold upon settlement or exercise of the foreign currency derivative. Description of the hedged item related to the derivative. Includes the type of instrument hedged, contract amount, term, and so forth. Description of the reasons for holding or issuing the derivative instrument. Includes discussion of the objective for holding the instrument, the context needed to understand that objective, and the strategy for achieving the objective. Description of the relevant terms of the derivative. Includes the type of instrument, risk being hedged, notional amount, counterparty, inception date, maturity date, relevant interest rates, strike price, cap price, and floor price. The reference rate for the variable rate of the interest rate derivative, such as LIBOR or the US Treasury rate and the maturity of the reference rate used, such as three months or six months LIBOR. Description that identifies a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. Cap rate on a foreign currency derivative such as a cap or a collar. A payment (receipt) is triggered if the market rate exceeds the cap rate on the contract. Floor rate on a foreign currency derivative such as a floor or a collar. A payment (receipt) is triggered if the market rate falls below the floor rate on the contract. Fair value as of the balance sheet date of the derivative or group of derivatives classified as assets. Fair value as of the balance sheet date of the derivative or group of derivatives classified as liability. Fair value as of the balance sheet date of the assets less the liabilities of a derivative or group of derivatives. Fixed interest rate related to the interest rate derivative. Fixed price related to the price risk swap derivative. Floor rate on an interest rate derivative such as an interest rate floor or collar. If market rates falls below the floor rate, a payment (receipt) is triggered on the contract. Floor rate on a price risk derivative such as a floor or a collar. A payment (receipt) is triggered if the market rate falls below the floor rate on the contract. The strike price on the foreign currency option contract such as a put option or a call option. The contractual rate at which a foreign currency can be purchased or sold under the terms of a foreign currency derivative contract. Stated rate on an interest rate forward or futures contract. The forward price on the price risk forward or futures contract, such as a gas futures contract Net increase (decrease) in the fair value of the derivative or group of derivatives included in earnings. Increase in the fair value of the derivative or group of derivatives included in earnings in the period. The hedge designation, if any, elected for the derivative. High end of the range of fixed interest rates when a range is presented for a group of interest rate derivatives. High end of the range of percentage points added to the reference rate to compute the variable rate on the group of interest rate derivatives. The high end of the range of time remaining until maturity when a range is presented for a group of derivatives. High end of the range of variable interest rates when a range is presented for a group of interest rate derivatives. The date the entity entered into the derivative. Decrease in the fair value of the derivative or group of derivatives included in earnings in the period. Low end of the range of fixed interest rates when a range is presented for a group of interest rate derivatives. Low end of the range of percentage points added to the reference rate to compute the variable rate on the group of interest rate derivatives. The low end of the range of time remaining until maturity when a range is presented for a group of derivatives. Low end of the range of variable interest rates when a range is presented for a group of interest rate derivatives. The date the derivative matures. Aggregate notional amount of derivative expressed in nonmonetary units. For example the number of barrels specified in a fuel oil forward purchase contract. Total dollar amount specified by the derivative(s). Expressed as an absolute value. The number of derivative instruments of a particular group held by the entity. The strike price on the price risk option contract such as a put option or a call option. The time remaining until the derivative matures. Indicates whether the entity pays a variable or fixed price on a price risk swap. Fixed interest rate that will be received or paid upon exercise of the interest rate swaption contract. Description of the type of derivative instrument, such as a swap, forward, and option. Excludes the underlying risk of the instrument. When the instrument or group of instruments presented is a swap, refers to whether the entity pays a variable interest rate or pays a fixed interest rate on the swap. Reference to the index or unit of measurement for the underlying which establishes the pricing terms of the derivative instrument. For example, the basis on the underlying for a natural gas futures contract might be the NYMEX price per million British thermal units (MMBtu). Description of the primary underlying risk exposure associated with the derivative. For example, interest rate risk, credit risk, foreign exchange rate risk, or overall price risk. The underlying refers to the price on the security, commodity, index, or other variable specified by the contract. Variable interest rate in effect as of the balance sheet date related to the interest rate derivative. Variable price rate related to the price risk swap derivative. Fair values as of the balance sheet date of all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments. Fair values as of the balance sheet date of the net amount of all assets and liabilities resulting from contracts that meet the criteria of being accounted for as derivative instruments. Fair values as of the balance sheet date of all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments which are expected to exist longer than one year or beyond the normal operating cycle, if longer. Information pertinent to an understanding of a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments, by such instrument or grouping. Types of Derivative Financial Instruments. Carrying amount as of the balance sheet date of the asset arising from derivative instruments and hedging activities, which are expected to be converted into cash or otherwise disposed of within a year or the normal operating cycle, if longer. Carrying amount as of the balance sheet date of the assets arising from derivative contracts and hedging activities, which are expected to be converted into cash or otherwise disposed of after a year or beyond the normal operating cycle, if longer. Fair value as of the balance sheet date of derivative instrument not designated as hedging instrument and classified as an asset. Description of the terms of the identified derivative instrument, Includes items such as the term and strike price for an option or the term, fixed leg and variable leg for a swap. Description identifying the derivative instrument or group of derivative instruments summarized. Net gain (loss) included in earnings for the period from the net change in fair value of derivative instrument not designated as hedging instrument. Gain included in earnings for the period from the change in fair value of derivative instruments not designated as hedging instruments. Fair value as of the balance sheet date of derivative instrument not designated as hedging instrument and classified as a liability. The line item caption on the income statement reflecting the gain (loss) on derivative instruments not designated as hedging instruments. Loss included in earnings for the period from the change in fair value of derivative instruments not designated as hedging instruments. Description of the purpose of the derivative not designated as a hedging instrument Description of the risk underlying the derivative not designated as a hedging instrument. For example, interest rate risk, currency exchange risk, credit risk, or price risk. Description of the type of derivative instrument identified. For example, swaps, swaptions, forwards. Information pertinent to a derivative not used as a hedging instrument, by derivative instrument. Schedule of derivatives not designated as hedging instruments by type or individual instrument. Fair values as of the balance sheet date of all liabilities resulting from contracts that meet the criteria of being accounted for as derivative instruments, and which are expected to be extinguished or otherwise disposed of within a year or the normal operating cycle, if longer. Schedule that describes and identifies a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item. Describes how an entity determines the fair values of its derivatives, including its valuation methodology and significant assumptions used. Describes the basis at which an entity records derivatives in its statements of financial position. Describes an entity's use of derivatives in its operations, including how the entity initially designates how its derivatives will be used in its operations. Describes the basis at which an entity records derivatives in its statements of financial position and the entity's use of derivatives in its operations. Describes an entity's accounting policy for embedded derivatives, including how such derivatives are identified and analyzed for possible separation from their host contracts. Describes an entity's accounting policy for derivatives designated to an anticipated transaction, when it is no longer probable that the anticipated transaction will occur. Describes an entity's accounting policy for terminations of derivatives designated as hedges or derivatives used to affect directly or indirectly the terms, fair value, or cash flows of a designated item, and the method used to account for derivatives when the designated item matures, is sold, extinguished, or terminated. Describes an entity's accounting policy for hedge discontinuances caused by termination of the hedging instrument, sale, extinguishment or maturity of the hedged item, or an assessment that it is no longer probable that an anticipated transaction will occur. Describes the types of derivatives accounted for under each method used by the entity. Describes an entity's accounting policy for documenting its designated hedging relationships. Describes an entity's accounting policy for determining whether its designated hedging relationships are effective, and how hedge effectiveness and ineffectiveness is measured. Describes an entity's accounting policy for derivatives used in hedging relationships, which may include how gains (losses) are recognized and presented in the financial statements, and amortization policies for deferred amounts and so forth. Describes an entity's accounting policy for and use of derivatives that either were not designated as hedging instruments or do not qualify for hedge accounting. Describes each method an entity uses to account for its derivative financial instruments and derivative commodity instruments ("derivatives"). Also describes (separately addressing derivatives entered into for trading purposes and those entered into for purposes other than trading that is interest rate derivatives, risk management, commitments): (1) the types of derivatives accounted for under each method; (2) the criteria required to be met for each accounting method used, including a discussion of the criteria required to be met for hedge accounting (for example, whether and how risk reduction, correlation, designation, and effectiveness tests are applied); and (3) the accounting method used if the criteria for hedge accounting are not met. Describes an entity's accounting policies for its derivative instruments and hedging activities. Disclosure should include: (1) Each method used to account for derivative financial instruments and derivative commodity instruments ("derivatives"); (2) the types of derivatives accounted for under each method; (3) the criteria required to be met for each accounting method used, including a discussion of the criteria required to be met for hedge or deferral accounting and accrual or settlement accounting (for example: whether and how risk reduction, correlation, designation, and effectiveness tests are applied); (4) the accounting method used if the criteria specified for hedge accounting are not met; (5) the method used to account for termination of derivatives designated as hedges or derivatives used to affect directly or indirectly the terms, fair values, or cash flows o f a designated item; (6) the method used to account for derivatives when the designated item matures, is sold, is extinguished, or is terminated. In addition, the method used to account for derivatives designated to an anticipated transaction, when the anticipated transaction is no longer likely to occur; and (7) where and when derivatives, and their related gains (losses) are reported in the statement of financial position, cash flows, and results of operations and (8) an accounting policy decision to offset fair value amounts pursuant to Fin 39, par. 10(b). An entity should also consider describing its embedded derivatives, and the method(s) used to determine the fair values of derivatives and any significant assumptions used in such valuations. Describes an entity's accounting policies for derivatives entered into for trading purposes and those entered into for purposes other than trading that is interest rate derivatives, risk management, commitments, regarding where and when derivative financial instruments and derivative commodity instruments and their related gains (losses) are reported in the entity's statements of financial position, cash flows, and results of operations. Description of the accounting for discontinuation of a fair value hedging relationship. Includes the accounting for the hedged item and the hedging instrument after discontinuation of the hedge designation. Also includes discussion of income statement and balance sheet effects of the discontinuation and the method of amortization of any adjustments to the carrying value of hedged items (if applicable). Description of the accounting for discontinuation of an foreign currency fair value hedging relationship. Includes the accounting for the hedged item and the hedging instrument after discontinuation of the hedge designation. Also includes discussion of income statement and balance sheet effects of the discontinuation and the method of amortization of any adjustments to the carrying value of hedged items (if applicable). Description of the accounting for discontinuation of an interest rate fair value hedging relationship. Includes the accounting for the hedged item and the hedging instrument after discontinuation of the hedge designation. Also includes discussion of income statement and balance sheet effects of the discontinuation and the method of amortization of any adjustments to the carrying value of hedged items (if applicable). Description of the accounting for discontinuation of a price risk fair value hedging relationship. Includes the accounting for the hedged item and the hedging instrument after discontinuation of the hedge designation. Also includes discussion of income statement and balance sheet effects of the discontinuation and the method of amortization of any adjustments to the carrying value of hedged items (if applicable). Description of the accounting for interest obligations on prepetition liabilities. General discussion of the accounting for derivatives not designated as hedges. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. General discussion of the accounting for foreign currency derivatives designated as hedging instruments in fair value hedges. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. General discussion of the accounting for hybrid instruments containing embedded derivative instruments. May include discussion of where the hybrid instrument and the related gain (loss) are reported in the financial statements, and discussion of the analysis resulting in the bifurcation of the hybrid instrument and whether the entity has elected to account for the contract at fair value in its entirety. General discussion of the accounting for interest rate derivatives not designated as hedging instruments. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. General discussion of the accounting for price risk derivatives not designated as hedging instruments in fair value hedges. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. General discussion of the accounting for credit risk derivatives. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of any hedge designations used, the assessment of hedge effectiveness and measurement of hedge ineffectiveness. General discussion of the accounting for foreign currency exchange rate derivatives. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of any hedge designations used, the assessment of hedge effectiveness and measurement of hedge ineffectiveness. General discussion of the accounting for interest rate derivatives. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of any hedge designations used, the assessment of hedge effectiveness and measurement of hedge ineffectiveness. General discussion of the accounting for price risk derivatives. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of any hedge designations used, the assessment of hedge effectiveness and measurement of hedge ineffectiveness. Description of activities of the parent company. Description of adoption, impact and effective dates of the policy to accrue sabbatical pay. Description of items and amounts that offset the gain (loss) on foreign currency derivatives not designated as hedging instruments. Includes discussion of foreign currency instruments that are used as natural or economic hedges . Description of items and amounts that offset the gain (loss) on foreign currency derivatives. Description of items and amounts that offset the gain (loss) on price risk derivatives not designated as hedging instruments. Includes discussion of price risk instruments that are used as natural or economic hedges. Description of a business acquisition (or series of individually immaterial business combinations) planned, initiated, or completed during the period, including background, timing, and allocation of acquisition costs. This element may be used as a single block of text to encapsulate the all disclosures (including data and tables) regarding business combinations including leverage buyout transactions. The entire cash and cash equivalents footnote disclosure, which may include the types of deposits and money market instruments, applicable carrying amounts, restricted amounts and compensating balance arrangements. Cash and equivalents include: (1) currency on hand (2) demand deposits with banks or financial institutions (3) other kinds of accounts that have the general characteristics of demand deposits (4) short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments maturing within three months from the date of acquisition qualify. General discussion of the accounting for cash flow hedges. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of the assessment of hedge effectiveness and measurement of hedge ineffectiveness. Contains all information on entity's cash flow hedging activities. Description of the entity's risk management policy for cash flow hedges, including a description of the items or transactions for which risks are hedged. Description of a change in accounting for a company's defined benefit postretirement plan including any changes required by the adoption of SFAS No. 158, Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans. Description of a change (and its effects) in the measurement date for a company's defined benefit postretirement plan including any changes required by the adoption of FASB Statement No. 158, Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans. Description of minimum net worth requirements related to (a) secondary market investors and (b) state-imposed regulatory mandates, and actual or possible material effects of noncompliance. Servicers with net worth requirements from multiple sources may disclose (1) significant servicing covenants with secondary market investors with commonly defined servicing requirements (2) any other secondary market investor where violation of the requirement would have a significant adverse effect and (3) the most restrictive third party agreement, if not included above. Description of components of the derivative instruments' gain or loss, if any, excluded from the assessment of cash flow hedge effectiveness. Description of components of the derivative instruments' gain or loss, if any, excluded from the assessment of credit risk hedge effectiveness. Description of components of the derivative instruments' gain or loss, if any, excluded from the assessment of fair value hedge effectiveness. Description of components of the derivative instruments' gain or loss, if any, excluded from the assessment of foreign currency cash flow hedge effectiveness. Description of components of the derivative instruments' gain or loss, if any, excluded from the assessment of foreign currency fair value hedge effectiveness. Description of components of the derivative instruments' gain or loss, if any, excluded from the assessment of interest rate cash flow hedge effectiveness. Description of components of the derivative instruments' gain or loss, if any, excluded from the assessment of interest rate fair value hedge effectiveness. Description of components of the derivative instruments' gain or loss, if any, excluded from the assessment of the ineffectiveness of a hedge of net investment in foreign operations. Description of components of the derivative instruments' gain or loss, if any, excluded from the assessment of price risk cash flow hedge effectiveness. Description of components of the derivative instruments' gain or loss, if any, excluded from the assessment of price risk fair value hedge effectiveness. General discussion of the entity's credit risk derivative activities. Description of the sources of credit risk exposure faced by the entity. Description of the terms and benefits provided by the employer's defined contribution plans. A defined contribution plan provides pension benefits in return for services rendered, provides an individual account for each participant, and has terms that specify how contributions to the individual's account are to be determined rather than the amount of pension benefits the individual is to receive. Under a defined contribution pension plan, the benefits a participant will receive depend solely on the amount contributed to the participant's account, the returns earned on investments of those contributions, and forfeitures of other participants' benefits that may be allocated to such participant's account. A description of the plan(s) including employee groups covered, the basis for determining contributions, and the nature a nd effects of significant matters affecting comparability of information for all periods presented. Description of derivative activity based on the instruments' primary underlying risk exposure such as interest rate risk, credit risk, foreign currency exchange risk, or overall price risk. Contains all information about an entity's activities relating to derivatives not designated as hedging instruments. Describes the entity's objectives and strategies pertaining to the use of derivative instruments and nonderivative hedging instruments in the context of the entity's overall risk management profile. Description of discontinued fair value hedge relationships, including identification of hedged items and hedging instruments. Includes reasons for the discontinuation of the fair value hedge and the effects of the discontinuation on the financial statements. Description of discontinued fair value hedge relationships, including identification of hedged items and hedging instruments. Includes reasons for the discontinuation of the foreign currency fair value hedge and the effects of the discontinuation on the financial statements. Description of discontinued fair value hedge relationships, including identification of hedged items and hedging instruments. Includes reasons for the discontinuation of the interest rate fair value hedge and the effects of the discontinuation on the financial statements. Description of discontinued fair value hedge relationships, including identification of hedged items and hedging instruments. Includes reasons for the discontinuation of the price risk fair value hedge and the effects of the discontinuation on the financial statements. Disclosure about a restatement of previous periods' segment information resulting from a change in the composition of the entity's reportable segments. An entity must restate earlier period segment information if it changes its internal organization structure in a manner that causes the composition of its reportable segments to change, unless restatement of the information is impracticable to do so; this impracticality exception applies on an individual item-by-item-of-disclosure basis. The entity must also disclose whether it has restated the corresponding items of segment information for earlier periods. If earlier period segment information is not restated to reflect the change in the composition of reportable segments, the entity must disclose in the year in which the change occurs seg ment information for the current period both on the old basis and the new basis of segmentation, unless impracticable to do so. See also the element Segment Reporting, Interim Reporting, Change in Basis of Segmentation. Description of the types of embedded derivative instruments that have been separated from their host contracts and accounted for as derivatives. Includes identification of the embedded features and description of the terms of the instrument. For all depository and lending institutions, a description of factors that may affect capital adequacy such as potentially volatile components of capital, qualitative factors, and regulatory mandates. Disclosure for all mortgage companies, containing a description of factors that may affect adequacy of minimum net worth requirements such as potentially volatile components of capital, qualitative factors, and regulatory mandates. General discussion of the accounting for fair value hedges. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of the assessment of hedge effectiveness and measurement of hedge ineffectiveness. Contains all information on an entity's fair value hedging activities. Description of the entity's risk management policy for fair value hedges. Includes a description of the items or transactions for which risks are hedged, such as interest rate risk on fixed rate debt. General discussion of the accounting for foreign currency derivatives designated as hedging instruments in cash flow hedges. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of the assessment of hedge effectiveness and measurement of hedge ineffectiveness. General discussion of the entity's foreign currency cash flow hedge activities. General discussion of the entity's foreign currency derivative activities. General discussion of the entity's activities involving foreign currency derivatives not designated as hedging instruments. Description of the sources of foreign currency exchange rate risk exposure faced by the entity. General discussion of the accounting for foreign currency derivatives designated as hedging instruments in fair value hedges. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of the assessment of hedge effectiveness and measurement of hedge ineffectiveness. General discussion of the entity's foreign currency fair value hedge activities. Describes the transactions giving rise to foreign currency transaction gains (losses). This description should include the nature of the transaction, the foreign currency involved, the accounting for the transaction, other relevant information necessary to understand the transaction and where the gain (loss) is reported either (1) in the statement of income or (2) in other comprehensive income. Describes the nature of the translation adjustment. Includes an analysis of the change during the period in the accumulated adjustment and explanation of items creating the change. The current carrying amount of the liability for the freestanding or embedded guarantor's obligations under the guarantee or each group of similar guarantees. States the reasons why the guarantor is unable to develop an estimate of the maximum potential amount of future payments under its guarantee (or each group of similar guarantees). Maximum potential amount of future payments (undiscounted) the guarantor could be required to make under the guarantee or each group of similar guarantees before reduction for potential recoveries under recourse or collateralization provisions. Represents a description of the nature of the guarantee or each group of similar guarantees. Describes how and under what circumstances or in connection with which transaction the guarantee or each group of similar guarantees was given and the objective of the guarantee. Indicates, if estimable, the approximate extent to which the proceeds from liquidation of any assets held either as collateral or by third parties would be expected to cover the maximum potential amount of future payments under the guarantee or each group of similar guarantees. Describes the nature of any recourse provisions that would enable the guarantor to recover from third parties any of the amounts paid under the guarantee (or each group of similar guarantees), and any assets held either as collateral or by third parties that, upon the occurrence of any triggering event or condition under the guarantee, the guarantor can obtain and liquidate to recover all or a portion of the amounts paid under the guarantee. Describe the events or circumstances that would require the guarantor to perform under the guarantee or each group of similar guarantees. Discloses whether the terms of the guarantee (or each group of similar guarantees) provide for no limitation to the maximum potential future payments under the guarantee. Pertinent information and amount of guarantee, by nature of guarantee. Represents the guarantor's disclosures which should include the information about each guarantee, or each group of similar guarantees, excluding disclosures for product warranties. Describe the approximate term of the guarantee or each group of similar guarantees. Description of guarantees issued by the parent company unless separately disclosed in the consolidated statements. Description of items to be recognized in earnings when a hedged firm commitment no longer qualifies as a fair value hedge. Description of items to be recognized in earnings when a hedged firm commitment no longer qualifies as a foreign currency fair value hedge. Description of items to be recognized in earnings when a hedged firm commitment no longer qualifies as a fair value hedge. Description of items to be recognized in earnings when a hedged firm commitment no longer qualifies as a price risk fair value hedge. Description of hybrid instrument requiring bifurcation that has been recognized at fair value in its entirety with changes in fair value recognized in earnings. The recognized hybrid financial instrument could be an asset or a liability and could be acquired or issued by the entity. May include discussion of the entity's policy regarding the fair value election for hybrid instruments. Description of the change in the capital account of the general partners and the limited partners in a publicly listed limited partnership or master limited partnership. General discussion of the accounting for interest rate derivatives designated as hedging instruments in cash flow hedges. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of the assessment of hedge effectiveness and measurement of hedge ineffectiveness. General discussion of the entity's interest rate cash flow hedge activities. General discussion of the entity's interest rate derivative activities. General discussion of the entity's activities involving interest rate derivatives not designated as hedging instruments. General discussion of the accounting for interest rate derivatives designated as hedging instruments in fair value hedges. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of the assessment of hedge effectiveness and measurement of hedge ineffectiveness. General discussion of the entity's interest rate fair value hedge activities. Description of the sources of interest rate risk exposure faced by the entity. A general description of the nature of the existing leasing arrangements of a lessor' for all types of leases (operating or capital -- sales-type, direct financing, leveraged) including: (1) the basis on which contingent rental payments are determined; (2) the existence and terms of renewal or purchase options and escalation clauses; (3) restrictions imposed by lease arrangements; (4) rent holidays, rent concessions, or leasehold improvement incentives and unusual provisions or conditions; (5) the specific period used to amortize material leasehold improvements made at the inception of the lease or during the lease term; and (6) lease expiration dates. A general description of the lessee's leasing arrangements including, but not limited to, the following: a) the basis on which contingent rental payments are determined; (b) the existence and terms of renewal or purchase options and escalation clauses; (c) restrictions imposed by lease agreements, such as those concerning dividends, additional debt, and further leasing. Description of items included in liabilities subject to compromise. May include assumptions used to determine amounts subject to compromise and factors or events that might impact those assumptions. This element represents discussion of the reasons for changes in the Company's expectation of the timing of the realization of the proceeds from investments in life settlement contracts accounted for under the investment method due to new or updated information. This includes disclosing significant changes to the amounts disclosed including number of contracts, carrying value, and face value. Line item caption reflecting the credit risk derivatives on the balance sheet. Description of where the foreign currency derivatives designated as cash flow hedges are reported in the balance sheet. Description of where the foreign currency derivatives not designated as hedging instruments are reported in the balance sheet. Description of where the foreign currency derivatives are reported in the balance sheet. Description of where the foreign currency derivatives designated as fair value hedges are reported in the balance sheet. Line item caption reflecting the net gain (loss) on credit risk derivatives in the statement of income or other statement of financial performance. Description of where the net gain (loss) on cash flow hedges is reported in the statement of income or other statement of financial performance. Description of where the net gain (loss) on foreign currency derivatives designated as cash flow hedges are reported in the statement of income or other statement of financial performance. Includes description of amounts included in other comprehensive income. Description of where the net gain (loss) on foreign currency derivatives are reported in the statement of income or other statement of financial performance. Description of where the net gain (loss) on foreign currency derivatives not designated as hedging instruments are reported in the statement of income or other statement of financial performance. Description of where the net gain (loss) on foreign currency derivatives designated as fair value hedges are reported in the statement of income or other statement of financial performance. Description of where the net gain (loss) on interest rate derivatives designated as cash flow hedges are reported in the statement of income or other statement of financial performance. Includes description of amounts included in other comprehensive income. Description of where the net gain (loss) on interest rate derivatives not designated as hedging instruments are reported in the statement of income or other statement of financial performance. Description of where the net gain (loss) on interest rate derivatives are reported in the statement of income or other statement of financial performance. Description of where the net gain (loss) on interest rate derivatives designated as fair value hedges are reported in the statement of income or other statement of financial performance. Description of where the net gain (loss) on hedges of net investments in foreign operations is reported in the statement of income or other statement of financial performance. Includes description for amounts included in other comprehensive income. Description of where the net gain (loss) on price risk derivatives designated as cash flow hedges are reported in the statement of income or other statement of financial performance. Includes description of amounts included in other comprehensive income, Line item caption in which the net gain (loss) on price risk derivatives not designated as hedging instruments are reported in the statement of income or other statement of financial performance. Description of where the net gain (loss) on price risk derivatives are reported in the statement of income or other statement of financial performance. Line item caption in which the net gain (loss) on price risk derivatives designated as fair value hedges are reported in the statement of income or other statement of financial performance. Line item caption reflecting the net gain (loss) on hybrid instruments remeasured at fair value each period. Description of where hybrid instruments recognized at fair value in their entirety are reported in the balance sheet. Requires the separate reporting of hybrid instruments measured at fair value from the carrying amounts of assets and liabilities subsequently measured using another measurement attribute. Description of where the interest rate derivatives designated as cash flow hedges are reported in the balance sheet. Description of where the interest rate derivatives not designated as hedging instruments are reported in the balance sheet. Description of where the interest rate derivatives are reported in the balance sheet. Description of where the interest rate derivatives designated as fair value hedges are reported in the balance sheet. Description of where the price risk derivatives designated as cash flow hedges are reported in the balance sheet. Line item caption in which the price risk derivatives not designated as hedging instruments are reported in the balance sheet. Description of where the price risk derivatives are reported in the balance sheet. Line item caption in which the price risk derivatives designated as fair value hedges are reported in the balance sheet. Description of the source and nature of intercompany foreign currency transactions that are of a long-term-investment nature, that is, settlement is not planned or anticipated in the foreseeable future. Includes identification of the foreign currency and an explanation of the accounting method used. Description of mandatory dividend or redemption provisions of redeemable stocks if not separately disclosed in the consolidated statements. This item represents management's discussion of the potentially material significant effects that a possible conversion of convertible securities, exercise of outstanding options and warrants, or other contingent issuances of an investee may have on an investor's share of reported earnings or losses in an investment in an unconsolidated subsidiary, certain corporate joint ventures, and certain noncontrolled corporations which investments are accounted for under the equity method of accounting. General descriptive information regarding an employer's multiemployer plans. A multiemployer plan is a pension plan to which two or more unrelated employers contribute, usually pursuant to one or more collective-bargaining agreements. A characteristic of multiemployer plans is that assets contributed by one participating employer may be used to provide benefits to employees of other participating employers since assets contributed by one employer are not segregated in a separate account or restricted to provide benefits only to employees of that employer. A multiemployer plan is usually administered by a board of trustees composed of management and labor representatives and may also be referred to as a "joint trust" or "union" plan. Generally, many employers participate in a multiemployer plan, and an employer may participate in more than one plan. The employers participating in multiemployer plans usually have a common industry bond, but for some plans the employers are in different industries and the labor union may be their only common bond. A description of the nature and effect of any changes affecting comparability of defined contribution pension plans, such as a change in the rate of employer contributions, a business combination, or a divestiture. For brokers and dealers, a description of the requirements for minimum net capital, the ratio of aggregate indebtedness to net capital and the requirements for minimum net capital as defined by the Commodity Futures Trading Commission. General discussion of the accounting for net investment hedges. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of the assessment of hedge effectiveness and measurement of hedge ineffectiveness. Contains all information pertaining to an entity's hedges of the foreign currency exposure of net investments in foreign operations. Description of the effects of hedges of net investments in foreign operations. Includes description of effects on earnings and comprehensive income. Description of the entity's risk management policy for hedges of the net investment in foreign operations, including a description of the items or transactions for which risks are hedged. Identification of the net investments in foreign operations which serve as the hedged items in a hedge transaction. Liability for benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement, except for: a) benefits provided through a pension or postretirement benefit plan, b) individual deferred compensation arrangements, c) special or contractual termination benefits, and d) stock compensation plans. Benefits may be provided in cash or in kind and may be paid as a result of disability, layoff, death, or other event. A description of other regulatory limitations, to the extent they could materially affect the economic resources of the institution and claims to those resources. Describe the policy for accounting for the income or loss of real estate held for development or sale. Describes the entity's accounting policy for real estate held for development or sale whether acquired for investment or through foreclosure. May also include the entity's accounting policy regarding the capitalization of costs incurred, including interest. If, as of the most recent balance sheet date presented, the institution is either (a) not in compliance with capital adequacy requirements or (b) considered less than adequately capitalized under the prompt corrective action provisions or (c) both, disclose the possible material effects of such conditions and events on amounts and disclosures in the financial statements. Disclosure of the possible material effects of not being in compliance with capital adequacy requirements as of the balance sheet date, including the impact on amounts and disclosures in the financial statements. Description of postretirement medical plans that contain prescription drug coverage and the existence of the Medicare Prescription Drug, Improvement and Modernization Act of 2003 (the "Act"). General discussion of the accounting for price risk derivatives designated as hedging instruments in cash flow hedges. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of the assessment of hedge effectiveness and measurement of hedge ineffectiveness. General discussion of the entity's price risk cash flow hedge activities. General discussion of the entity's price risk derivative activities. General discussion of the entity's activities involving price risk derivatives not designated as hedging instruments. Description of the sources of price risk exposure faced by the entity. General discussion of the accounting for price risk derivatives designated as hedging instruments in fair value hedges. Includes discussion of where derivatives and the gain (loss) on derivatives are reported in the financial statements. Also includes discussion of the assessment of hedge effectiveness and measurement of hedge ineffectiveness. General discussion of the entity's price risk fair value hedge activities. Description of the transactions or other events that will result in the reclassification into earnings of gains (losses) reported in accumulated other comprehensive income. Includes time period over which gains (losses) will be reclassified to earnings. Description of the transactions or other events that will result in the reclassification into earnings of gains (losses) reported in accumulated other comprehensive income. Includes time period over which gains (losses) will be reclassified to earnings. Description of the transactions or other events that will result in the reclassification into earnings of gains (losses) reported in accumulated other comprehensive income. Includes time period over which gains (losses) will be reclassified to earnings. Description of the transactions or other events that will result in the reclassification into earnings of gains (losses) reported in accumulated other comprehensive income. Includes time period over which gains (losses) will be reclassified to earnings. Describes the nature and terms of an unconditional purchase obligation recognized as a liability as of the balance sheet date, such as a project financing arrangement (for example, take-or-pay and throughput contracts), and the current and future effects on financial position and rate-making treatment, if any. For banks, savings institutions, and credit unions, a description of regulatory capital requirements imposed by the Federal Reserve System (FRB), the Federal Deposit Insurance Corporation (FDIC) or the Office of Thrift Supervision (OTS), as applicable, including requirements (a) for capital adequacy purposes and (b) established by the prompt corrective action provisions of Section 38 of the Federal Depository Insurance Act, and actual or possible material effects of noncompliance. For insurance companies, a description of the minimum regulatory capital requirements imposed by state insurance regulators, and restrictions on dividend payments. This element represents a description of the nature and extent of capital lease arrangements between related parties. Description of the nature and amounts of any significant additions or deletions to deferred insurance acquisition costs. Description of the nature and amounts of any significant additions or deletions to deferred finance costs. Description of the nature and amounts of any significant additions or deletions to other deferred costs. Explanations of economic factors or significant uncertainties that affect particular components of an enterprise's proved reserves. Description of significant provisions of long-term obligations of the parent company if not separately disclosed in the consolidated statements. Indicates whether the insurance enterprise considers anticipated investment income in determining if a premium deficiency relating to short-duration contracts exists. Description of the types of derivative instruments designated as cash flow hedging instruments. For example, interest rate swaps, forward contracts, and so forth. Description of the types of derivative instruments held by the entity that are not designated as hedging instruments. For example, swaps and forwards. Description of the types of derivatives designated as fair value hedging instruments. For example, interest rate swaps, forward contracts, and so forth. Description of the types of foreign currency derivative instruments designated as hedging instruments in cash flow hedges. For example, forwards, options, and so forth. Description of the types of foreign currency derivative instruments not designated as hedging instruments. For example, forwards, options, and so forth. Description of the types of foreign currency derivative and nonderivative instruments designated as hedging instruments in fair value hedges. For example, forwards, options, and so forth. Description of the types of interest rate derivative instruments designated as hedging instruments in cash flow hedges. For example, swaps, caps, floors, and collars. Description of the types of interest rate derivative instruments not designated as hedging instruments. For example, swaps, caps, floors, and collars. Description of the types of interest rate derivative instruments designated as hedging instruments in fair value hedges. For example, swaps, caps, floors, collars, and so forth. Description of the types of derivative and nonderivative instruments designated as the hedging instruments in hedge transactions of net investments in foreign operations. Description of the types of price risk derivative instruments designated as hedging instruments in cash flow hedges. For example, forwards, options, swaps, caps, floors, and collars. Includes the nature of underlyings on the derivatives, such as commodity forward purchase contracts or put options on equity securities. Description of the types of price risk derivative instruments not designated as hedging instruments. For example, forwards, options, and swaps. Includes the nature of underlyings on the derivatives, such as commodities on commodity forward purchase contracts or equity securities on put options. Description of the types of price risk derivative instruments designated as hedging instruments in fair value hedges. For example, forwards, options, swaps, caps, floors, collars, and so forth. Includes the nature of underlyings on the derivatives, such as commodity forward purchase contracts or put options on equity securities. If there exists substantial doubt about the institution's ability to continue as a going concern for a reasonable period of time, consider disclosing the following: (a) pertinent conditions and events giving rise to the assessment of substantial doubt about the institution's ability to continue as a going concern for a reasonable period of time, (b) possible effects of such conditions and events, (c) management's evaluation of the significance of those conditions and events and any mitigating factors, (d) possible discontinuance of operations, (e) Management's plans (including relevant prospective financial information), (f) information about the recoverability or classification of recorded asset amounts or the amounts or classifications of liabilities. Disclosure regarding significant doubt of the institution's ability to continue as a going concern, including: (a) pertinent conditions and events giving rise to the assessment of substantial doubt about the institution's ability to continue as a going concern for a reasonable period of time, (b) possible effects of such conditions and events, (c) management's evaluation of the significance of those conditions and events and any mitigating factors, (d) possible discontinuance of operations, (e) Management's plans including relevant prospective financial information, (f) information about the recoverability or classification of recorded asset amounts or the amounts or classifications of liabilities. At least annually, goodwill should be evaluated for impairment. If carrying value is greater than fair value, the carrying value of goodwill must be reduced to fair value. If an impairment charge is recognized, the entity should disclose a description of the facts and circumstances leading to impairment, amount of the impairment loss, and the method of determining fair value of the associated reportable segment. If the recognized impairment loss is an estimate that has not been finalized, the entity should disclose this fact and the reasons why the estimate has not been finalized. In subsequent periods, the entity must disclose the nature and amount of any significant adjustments made to the initial estimate. Used when an entity determines it will dispose of a long-lived asset (asset group) by a method other than sale (for example, by abandonment, distribution in a spin-off), it may disclose the details of the impairment of such assets from other assets that are held and used. For long-lived assets (asset group) to be held and used by an entity, disclosures may include a description of the impaired long-lived asset and facts and circumstances leading to the impairment, amount of the impairment loss and where the loss is located in the income statement, method(s) for determining fair value, and the segment in which the impaired long-lived asset is reported. When a debtor restructures the terms of its debt with a creditor, due to the debtor's financial difficulties and the creditor grants certain concessions it might not otherwise consider, the debtor has undergone a troubled debt restructuring. If a troubled debt restructuring occurred during a period for which financial statements are presented, an entity should disclose: (1) for each restructuring, the principal changes in terms, the major features of settlement, or both; (2) the aggregate gain on restructuring of payables; (3) the aggregate net gain or loss on transfers of assets recognized during the period; and (4) the per share amount of the aggregate gain on restructuring of payables. When a debtor restructures the terms of its debt with a creditor, due to the debtor's financial difficulties and the creditor grants certain concessions to obtain payment it might not otherwise receive, the debtor has undergone a troubled debt restructuring. In the periods following the restructuring, disclosures include discussion of contingent payables recorded on the books of the entity. Describes how prepayments are considered in the determination of contractual cash flows and cash flows expected to be collected in the valuation of loans acquired through a transfer displaying evidence of deterioration of credit quality since origination for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. Amount of net change in accreditable yield (the excess of the loan's cash flows expected to be collected over the investor's initial investment in the loan) for the period. The current amount of expenditures for a real estate project that has not yet been completed. Income recognized during the period from participation in unconsolidated joint ventures engaged in real estate development (such as the building upon or otherwise improving property). Payments to develop real estate assets is the process of adding improvements on or to a parcel of land. Such improvements may include drainage, utilities, subdividing, access, buildings, and any combination of these elements; shall be classified as cash flow from investing activities. Cumulative cash inflows of development stage enterprise from its inception date. Cumulative cash inflows of development stage enterprise from its inception date. Cumulative net losses reported during the development stage. Cumulative amount of expenses of enterprise from inception of development stage. Cumulative amount of revenues of enterprise from inception of development stage. The entity's strategy for exiting the development stage. Indication that the current or prior year financial statements of the entity, its development stage subsidiary, or its investee as those of a development stage enterprise. Description of the nature of the development stage activities in which the enterprise is engaged. If an entity is a development stage enterprise, or was a development stage enterprise in the prior fiscal year, discloses that fact and includes a description of the nature of the development stage activities in which the entity is engaged. The number of nonproductive development wells (dry wells) drilled in the geographic area. A dry well (hole) is a well found to be incapable of producing either oil or gas in sufficient quantities to justify completion as an oil or gas well. The number of wells drilled refers to the number of wells (holes) completed at any time during the fiscal years, regardless when drilling was initiated. The number of productive developmental wells drilled in the geographic area. A productive well is a well that is not a dry well. The number of wells drilled refers to the number of wells (holes) completed at any time during the fiscal years, regardless when drilling was initiated. These elements contain detailed information for net development wells drilled by geographic area. The difference between fair value and the carrying amount, net of any related valuation allowance, of separately recognized servicing assets existing at the date of initial application of fair value measurement. The difference between fair value and the carrying amount of separately recognized servicing liabilities existing at the date of initial application of fair value measurement. Difference between net capital and net capital as reported in Part II of Form X-17A-5 due to offsetting various asset accounts against related liabilities Earnings (net income) per Diluted Share. The statement of cash flows must classify cash receipts and payments according to whether they arise from operating, investing, or financing activities. Under the direct method, enterprises report cash flows from operating activities directly by showing major classes of operating cash receipts and cash payments and their arithmetic sum (the direct method). The direct method requires classification of operating expenses into classes that provide a meaningful breakdown of operating receipts and payments and usually includes the classifications cash collected from customers, interest and dividends received, other cash received, cash paid to employees, cash paid to suppliers, interest paid, income taxes paid and other operating payments. The net amount of the provision for the period for claims and benefits incurred on contracts directly written, assumed , and ceded. Premiums earned directly for all accident and health insurance before adding contracts assumed from other insurers or subtracting any amounts assumed by other insurers. Premiums earned directly for all life insurance before adding contracts assumed from other insurers or subtracting any amounts assumed by other insurers. Premiums earned directly for all other insurance before adding contracts assumed from other insurers or subtracting any amounts assumed by other insurers. Premiums earned directly for all property and casualty insurance before adding contracts assumed from other insurers or subtracting any amounts assumed by other insurers. Premiums earned directly for all insurance contracts, before adding premiums assumed from other insurers or subtracting any amounts ceded to other insurers. Premiums written directly by insurer for all accident and health insurance before adding contracts assumed from other insurers or subtracting any amounts assumed by other insurers. Premiums written directly by insurer for all life insurance before adding contracts assumed from other insurers or subtracting any amounts assumed by other insurers. Premiums written directly by insurer for all other insurance before adding contracts assumed from other insurers or subtracting any amounts assumed by other insurers. Premiums written directly by insurer for all property and casualty insurance before adding contracts assumed from other insurers or subtracting any amounts assumed by other insurers. Direct write-offs charged against the allowance on receivables sold with recourse in the current period Direct write-offs charged against the allowance in the current period. Professional liability coverage for legal expenses and liability to shareholders, bondholders, creditors or others due to actions or omissions by a director or officer of a corporation or nonprofit organization. With respect to recorded accruals for recoveries from third-parties pertaining to environmental remediation obligations, describes the nature of the accruals, the total amount accrued; for portions of the recovery discounted, the undiscounted amount of the recovery and the discount rate used in the present-value determinations; and, if applicable, an indication of whether it is at least reasonably possible that a change in the estimate of the asset will occur in the near term. May disclose the factors that cause the estimate to be sensitive to change. This element may be used for all disclosures related to third-party recoveries associated with environmental costs. Disclosure includes the facts and circumstances leading to the 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 discontinued operation was reported, and the classification and carrying value of the assets and liabilities comprising the disposal group. Description of the nature and cause of the charge against earnings in the period for known or estimated future costs arising from requirements to perform activities to remediate one or more sites. Disclosures may also include: the amount recognized for environmental remediation loss contingencies in the reporting period; the amount of any recovery from third parties that is credited to environmental remediation expense for the reporting period; and the income statement caption in which environmental remediation expense and credits are included. Equity investment disclosure, or group of investments for which combined disclosure is appropriate, including: (a) the name of each investee and percentage of ownership, (b) accounting policies for investments in common stock, (c) difference between the amount at which the investment is carried and the amount of underlying equity in net assets and the accounting treatment of the difference, (d) the total fair value of each identified investment for which a market value is available, (e) summarized information as to assets, liabilities, and results of operations of the investees (for investments in unconsolidated subsidiaries, common stock of joint ventures, or other investments using the equity method), and (f) material effects of possible conversions, exercises, or contingent issuances of the investee. Other disclosures include (a) the names of any investee in which the investor owns 20 percent or more of the voting stock and investment is not accounted for using the equity method, and the reasons why not, and (b) the names of any investee in which the investor owns less than 20% of the voting stock and the investment is accounted for using the equity method, and the reasons why it is. Description of and amounts pertaining to the excess over or deficiency from the carrying amounts of financial assets which are recognized upon the sale of financial assets. Goodwill generally is allocated to reportable segments. If any portion of goodwill has not been allocated, the unallocated amount and the reason for not allocating shall be disclosed. This text block may contain information related to interest income and interest expense for enterprises that derive a significant portion of their revenue from interest collected on investments, loans, and securities. This Text Block may contain all oil and gas accounting policies or the policies may be disclosed in separate elements. Information regarding proved oil and gas reserved quantities as required per SEC industry reporting guide. Description containing the entire postemployment liability disclosure which may include supplemental unemployment benefits, obligations recognized for all types of benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement. Disclosure may also include discussion that an obligation for postemployment benefits is not accrued in accordance with regulation only because the amount cannot be reasonably estimated. Tax effect of the change in accumulated other comprehensive income. Describe any adjustments made during the period to avoid double counting in comprehensive income items displayed as part of net income that also had been displayed as part of other comprehensive income in that period or earlier periods. These adjustments include reclassifications to net income of items in accumulated comprehensive income, such as deferred gains (losses) on qualifying hedges when hedged item reported in net income, holding gains (losses) on available-for-sale securities transferred into trading category, unrealized holding gains (losses) on debt securities transferred from held-to-maturity category into available-for-sale category and accumulated translation adjustment attributable to foreign subsidiary or investment in foreign entity upon sale or liquidation. Disclosure of repurchase agreements (also known as repos), resale agreements (also known as reverse repurchase agreements or reverse repos), securities borrowed transactions, and securities loaned transactions. If a significant portion of the economic interest in the consolidated standardized measure of discounted future net cash flows reported is attributable to a consolidated subsidiary(ies) in which there is a significant minority interest, that fact and the approximate portion is disclosed here. Describes an entity's accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. An entity also may describe its accounting treatment for intercompany accounts and transactions, minority interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary. An entity also may identify its fiscal period end-date, the length of the fiscal period, any reporting period lag between the entity and its sub sidiaries or equity investees, and any change in fiscal year. If a reporting lag exists, the closing date of the entity having a different period-end should be noted, along with an explanation of the necessity for using different closing dates. Any intervening events that materially affect the entity's financial position or results of operations also should be disclosed. Describes an entity's accounting policy for costs associated with exit or disposal activities or restructurings that do not involve an entity newly acquired in a business combination or a discontinued operation as defined by generally accepted accounting principles. Such costs include one-time termination benefits, costs to terminate an operating lease or other contract, costs to consolidate or close facilities and relocate employees and costs associated with an ongoing benefit arrangement, but exclude costs associated ongoing benefit arrangements and costs associated with the retirement of a long-lived asset. Description of discontinued cash flow hedge relationships, including identification of hedged items and hedging instruments. Includes reasons for the discontinuation of the cash flow hedge and the effects of the discontinuation on the financial statements. Description of discontinued foreign currency cash flow hedge relationships, including identification of hedged items and hedging instruments. Includes reasons for the discontinuation of the cash flow hedge and the effects of the discontinuation on the financial statements. Description of discontinued interest rate cash flow hedge relationships, including identification of hedged items and hedging instruments. Includes reasons for the discontinuation of the cash flow hedge and the effects of the discontinuation on the financial statements. Description of discontinued price risk cash flow hedge relationships, including identification of hedged items and hedging instruments. Includes reasons for the discontinuation of the cash flow hedge and the effects of such discontinuation on the financial statements. Pretax adjustment to an amount previously reported in discontinued operations that is directly related to the disposal of the component in a prior period. Examples of circumstances leading to such adjustments include the resolution of contingencies relating to the terms of the disposal transaction or relating to the operations of the component prior to its disposal, and the settlement of certain employee benefit plan obligations. Amount of cash flows that are expected to continue with the disposed component after it has been sold or otherwise disposed of. Amount of costs of goods sold attributable to the discontinued operation, during the reporting period. Amount of deferred tax asset recognized related to the parent company's excess tax basis in the stock of the discontinued subsidiary. Nature and amounts of material contingent liabilities, such as product or environmental liabilities or litigation, that remain with the entity despite the disposal of the component. A description of the facts and circumstances leading to the expected disposal, and the expected manner and timing of that disposal. Disposals of discontinued operations should (generally) be completed within one year of the classification as discontinued. Amount of foreign currency translation gains (losses) included in discontinued operations that were previously reported in accumulated other comprehensive income (loss). Amount of gross profit attributable to the discontinued operation during the reporting period. Pretax gain (loss), not previously recognized and resulting from the sale of a business component, which is recognized at the date of sale. A gain (loss) reflects the amount by which the consideration received exceeds (is exceeded by) the net carrying amount (reflecting previous provisions for loss on disposal, if any) of the disposal group. Amount, if any, of interest expense allocated to the discontinued operation during the reporting period. Description of activities generating continuing cash flows, and principal factors used to conclude the expected continuing cash flows are not direct cash flows of the disposed component. Nature of the adjustment to an amount previously reported in discontinued operations that is directly related to the disposal of the component in a prior period. Examples of circumstances leading to such adjustments include the resolution of contingencies relating to the terms of the disposal transaction or relating to the operations of the component prior to its disposal, and the settlement of certain employee benefit plan obligations. Amount of operating expenses attributable to the discontinued operation during the reporting period. Period of time that continuing cash flows are expected to be generated after disposal. Amount of sales or other form of revenues attributable to the discontinued operation during the reporting period. Description of segment that includes the discontinued operations. Income tax expense (benefit) attributable to income (loss) from discontinued operations during the phase-out period. Tax expense (benefit) on the gain (loss), not previously recognized and resulting from the sale of a business component, which is recognized at the date of sale. A gain (loss) reflects the amount by which the consideration received exceeds (is exceeded by) the net carrying amount (reflecting previous provisions for loss on disposal, if any) of the disposal group. Adjustment, net of tax, to an amount previously reported in discontinued operations that is directly related to the disposal of the component in a prior period. Examples of circumstances leading to such adjustments include the resolution of contingencies relating to the terms of the disposal transaction or relating to the operations of the component prior to its disposal, and the settlement of certain employee benefit plan obligations. Other income (loss) amounts, net of tax expense (benefit), relating to the disposal group, exclusive of the following elsewhere enumerated categories: income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal. Description, in aggregate or in detail, of the major classifications and carrying amounts of assets sold, or to be sold, as part of the discontinued operation. Description, in aggregate or in detail, of the major classifications and amounts of cash flows associated with the discontinued operation. Description of the facts and circumstances leading to the decision to change the plan to sell the disposal group and its effect on the results of operations of the period and any prior periods presented. Disclosure may also include reclassification of assets resulting from the change in plan. Gain (loss) after tax expense (benefit), not previously recognized and resulting from the sale of a business component, which is recognized at the date of sale. A gain (loss) reflects the amount by which the consideration received exceeds (is exceeded by) the net carrying amount (reflecting previous provisions for loss on disposal, if any) of the disposal group. After tax income (loss) from operations of a business component (exclusive of any gain or loss on disposal, or provision therefore) during the reporting period, until its disposal. Description, in aggregate or in detail, of the major classifications and carrying amounts of liabilities settled or transferred, or which are expected to be settled or transferred, as part of the discontinued operation. Description of the type of or source of other income (loss) items relating to the disposal group, exclusive of the following elsewhere enumerated categories: income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal. Provision recognizing a loss (after tax benefit) for initial, or subsequent, write-down to fair value (less cost to sell) of a long-lived asset classified as part of a disposal group that remains unsold as of the reporting date. May include the recognition of a gain (net of tax expense) for a subsequent increase in fair value (less cost to sell), but not in excess of the cumulative loss previously recognized through write-downs. Schedule addressing individual discontinued operation(s) that may include the facts and circumstances leading to the 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 as a discontinued operation, and the segment in which the discontinued operation was reported. Tax benefit from provision recognizing a loss for initial, or subsequent, write-down to fair value (less cost to sell) of a long-lived asset classified as part of a disposal group that remains unsold as of the reporting date. May include a tax on the gain for the recognition of a subsequent increase in fair value (less cost to sell), but not in excess of the cumulative loss previously recognized through write-downs. Tax effect of adjustment to an amount previously reported in discontinued operations that is directly related to the disposal of the component in a prior period. Examples of circumstances leading to such adjustments include the resolution of contingencies relating to the terms of the disposal transaction or relating to the operations of the component prior to its disposal, and the settlement of certain employee benefit plan obligations. Tax expense (benefit) on other income (loss) amounts relating to the disposal group, exclusive of the following elsewhere enumerated categories: income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal. Cash provided by (used in) the financing activities of the entity's discontinued operations during the period. The reporting entity may disclose the net cash flows from discontinued operations below the net cash flows from financing activities or include cash flows from discontinued operations, by category (operating, investing, or financing), in the body of the cash flow statement. This element should be used to disclose cash flows from the financing activities of discontinued operations as a component of net cash flows from discontinued operations, which is reported below net cash flows from financing activities of continuing operations. Cash provided by (used in) the investing activities of the entity's discontinued operations during the period. The reporting entity may disclose the net cash flows from discontinued operations below the net cash flows from financing activities or include cash flows from discontinued operations, by category (operating, investing, or financing), in the body of the cash flow statement. This element should be used to disclose cash flows from the investing activities of discontinued operations as a component of net cash flows from discontinued operations, which is reported below net cash flows from financing activities of continuing operations. Cash provided by (used in) the operating activities of the entity's discontinued operations during the period. The reporting entity may disclose the net cash flows from discontinued operations below the net cash flows from financing activities or include cash flows from discontinued operations, by category (operating, investing, or financing), in the body of the cash flow statement. This element should be used to disclose cash flows from the operating activities of discontinued operations as a component of net cash flows from discontinued operations, which is reported below net cash flows from financing activities of continuing operations. Describes an entity's accounting policy for any discontinued operations it may have. The results of operations of a component of an entity that either has been disposed of or is classified as held for sale shall be reported in discontinued operations if both: (a) the operations and cash flows of the component have been (or will be) eliminated from the ongoing operations of the entity as a result of the disposal transaction and (b) the entity will not have any significant continuing involvement in the operations of the component after the disposal transaction. If the entity elects to allocate interest expense to a discontinued operation, it should disclose its accounting policy for this election and describe its method of allocation. This is the amount that is derived from using a discount rate of ten percent a year to reflect the timing of the future net cash flows relating to proved oil and gas reserves. Cash proceeds expected from future sale of oil and gas from proved reserves located in this geographic region. These shall be computed by applying year-end prices of oil and gas relating to the enterprise's proved reserves to the year-end quantities of those reserves. Future price changes shall be considered only to the extent provided by contractual arrangements in existence at year-end. The future cost of developing oil and gas from proved reserves located in this geographic region. These costs are computed by estimating the expenditures to be incurred in developing the proved oil and gas reserves at the end of the year, based on year-end costs and assuming continuation of existing economic conditions. The estimated future income tax expenses that will be incurred based on the future income less future expenses derived from production and sale of proved oil and gas reserves in this geographic region. These expenses are computed by applying the appropriate year-end statutory tax rates, with consideration of future tax rates already legislated, to the future pretax net cash flows relating to the enterprise's proved oil and gas reserves, less the tax basis of the properties involved. The future income tax expenses give effect to tax deductions and tax credits and allowances relating to the enterprise's proved oil and gas reserves These amounts are the result of subtracting future development and production costs and future income tax expenses from future cash inflows for each geographic region where proved oil and gas reserves exist. The future cost of producing oil and gas from proved reserves located in this geographic region. These costs are computed by estimating the expenditures to be incurred in producing the proved oil and gas reserves at the end of the year, based on year-end costs and assuming continuation of existing economic conditions. This amount is the future net cash flows less the computed discount. These elements contained detailed information about the future cash inflows and future development costs related to proved oil and gas reserves. This information is presented in aggregate and for each geographic area for which reserve quantities are disclosed. The estimated future net cash flows are discounted using a rate of 10 percent per year to reflect the estimated timing of the future cash flows. Note that future cash flows related to the settlement of an asset retirement obligation should be included in the disclosure. Discussion of how the entity assesses hedge effectiveness and measures hedge ineffectiveness in cash flow hedges. Description of the entity's risk management policy for credit risk derivatives. Includes a description of the items or transactions for which risks are hedged, such as credit risk on notes receivable. Discussion of the overall effect of derivative instrument activity on the entity's results of operations. Includes a description of the components of the gain (loss) and an explanation of the reasons for the effect. Information that will allow users to understand the effect on earnings in the period of changes in the fair value of hybrid instruments (that are measured at fair value). Discussion of the overall effect of cash flow hedges on the entity's results of operations. Includes a description of the components of the gain (loss) and an explanation of the reasons for the effect. Discussion of the overall effect of fair value hedges on the entity's results of operations. Includes a description of the components of the gain (loss) and an explanation of the reasons for the effect. Discussion of how the entity assesses hedge effectiveness and measures hedge ineffectiveness in fair value hedges. Discussion of how the entity assesses hedge effectiveness and measures hedge ineffectiveness in foreign currency derivatives designated as cash flow hedges. Description of the entity's risk management policy for foreign currency exchange rate derivatives. Includes a description of the items or transactions for which risks are hedged, such as foreign currency exchange risk on foreign currency denominated sales. Discussion of how the entity assesses hedge effectiveness and measures hedge ineffectiveness in foreign currency fair value hedges. Contains all information on hybrid instruments and embedded derivatives, including discussion of the process used in evaluating whether a hybrid instrument in the form of a share constitutes a debt or equity security, and on what basis an embedded derivative was deemed to be separable or inseparable from the host instrument. Discussion of how the entity assesses hedge effectiveness and measures hedge ineffectiveness in interest rate derivatives designated as cash flow hedges. Description of the entity's risk management policy for interest rate derivatives. Includes a description of the items or transactions for which risks are hedged, such as interest rate risk on fixed rate debt. Discussion of how the entity assesses hedge effectiveness and measures hedge ineffectiveness in interest rate fair value hedges. Discussion of the methods used by the entity to estimate the fair value of credit risk derivatives. Discussion of the methods used by the entity to estimate the fair value of foreign currency derivatives. Discussion of the methods used by the entity to estimate the fair value of interest rate derivatives. Discussion of the methods used by the entity to estimate the fair value of price risk derivatives. Discussion of how the entity assesses hedge effectiveness and measures hedge ineffectiveness in hedges of net investments in foreign operations. Description of the reasons for holding or issuing credit risk derivative instruments. Includes discussion of the objectives for holding the instruments, the context needed to understand those objectives, and the strategies for achieving those objectives. Disclosures may be more meaningful if such objectives and strategies are described in the context of an entity's overall risk management profile. Description of the reasons for holding or issuing foreign currency exchange rate derivative instruments. Includes discussion of the objectives for holding the instruments, the context needed to understand those objectives, and the strategies for achieving those objectives. Disclosures may be more meaningful if such objectives and strategies are described in the context of an entity's overall risk management profile. Description of the reasons for holding or issuing interest rate derivative instruments. Includes discussion of the objectives for holding the instruments, the context needed to understand those objectives, and the strategies for achieving those objectives. Disclosures may be more meaningful if such objectives and strategies are described in the context of an entity's overall risk management profile. Textual description of the reasons for holding or issuing price risk derivative instruments. Includes discussion of the objectives for holding the instruments, the context needed to understand those objectives, and the strategies for achieving those objectives. Disclosures may be more meaningful if such objectives and strategies are described in the context of an entity's overall risk management profile. Discussion of how the entity assesses hedge effectiveness and measures hedge ineffectiveness in price risk derivatives designated as cash flow hedges. Description of the entity's risk management policy for price risk derivatives. Includes a description of the items or transactions for which risks are hedged, such as price risk on forecasted commodity purchases. Discussion of how the entity assesses hedge effectiveness and measures hedge ineffectiveness in price risk fair value hedges. Discussion of the risks associated with the use of derivatives and the entity's strategies for managing that risk. The cash inflow associated with the amount received from the sale of a business segment and sale of an entity that is related to it but not strictly controlled during the period. The distribution of nonmonetary assets such as capital stock of subsidiaries to stockholders in corporate liquidations or plans of reorganization that involve disposing of all or segments of the business. Cash dividends declared or paid to a common shareholder or unit-holder by LLC or LP. Per-share or per-unit amount of dilution resulting from the issuance of additional shares or units in payment of stock or unit dividend to LLC common shareholders or LP common unit-holders. Per-share or per-unit cash dividends declared or paid to a common shareholder or unit-holder by LLC or LP. Payment of a share or unit dividend to LLC common shareholders or LP common unit-holders. Declaration, record, and payment date for distribution of cash or stock or units to member or limited partner of LLC or LP during an accounting period. Payment of cash or stock or units to member or limited partner of LLC or LP during an accounting period. The distribution of nonmonetary assets such as marketable securities to stockholders as dividends. The distribution of nonmonetary assets such as marketable securities to stockholders to redeem or acquire outstanding capital stock of the enterprise. The distribution of nonmonetary assets to groups of stockholders pursuant to plans of rescission or other settlements relating to a prior business combination or to redeem or acquire shares of capital stock from previous business combinations. The cash outflow (inflow) net change in distribution due to real estate partnership based upon payments and accruals. Nonmonetary payments to members or limited partners of the LLC or LP--for example, promissory notes or investments in kind. Distribution/dividend policy defined in the operating or partnership agreement of the LLC or LP, which governs the distributions of cash or stock or units to members or limited partners. Policy may include minimum amount of cash or stock or units, allocation method among unit holders, timing of payment, and reinvestment procedures. The cash inflow from earnings received from real estate partnerships. Legal rights, generally of a limited duration, to distribute a product or products, often within specific geographic areas or supply channels. Schedule of payments of cash or stock or units made to members or limited partners of the LLC or LP during an accounting period. Amount of distributions during the period on mandatorily redeemable securities. The distributions of earnings to an entity that is affiliated with the reporting entity by means of direct or indirect ownership. The value of the consideration received for selling an asset or business through a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. A table that contains information regarding the sale of an asset or business through a noncash (or part noncash) transaction. The table should include sufficient information to understand the nature and purpose of the divesture, as well as the asset divested of and the noncash consideration received (that is, debt, stock, and so forth.) Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. Distribution of earnings in the form of cash, property or capital stock declared by the board of directors to be distributed to shareholders. Distribution of earnings to owners of an investment in cash, other assets of the investment, or the investee's capital stock. Distribution of earnings to shareholders either in cash, property, or capital stock. Disclosure of statutory restrictions on the payment of dividends as prescribed by the National Association of Insurance Commissioners or state regulatory authorities, amounts not available for future dividend payments, and amount of dividends paid. States whether regulatory approval would be required before making a future distribution. Amount of dividends distributed to shareholders in the current accounting period. Description of dividends paid, restrictions on dividend payments, statutory capital and surplus amounts, requirements and future requirements. Amount available as of the balance sheet date for dividend payments after computation of statutory restrictions on capital surplus. Amount of statutory capital required to be maintained as of the balance sheet date under prescribed or permitted statutory accounting practices. The cash outflow from distribution of an entity's earnings to common and preferred stockholders, including minority shareholders. This element excludes special dividends, which are included in a separate element for capital distributions. Sum of the carrying values as of the balance sheet date of (a) interest payable on all forms of debt, including trade payables, that has been incurred, and (b) dividends declared but unpaid on equity securities issued by the entity and outstanding (also includes dividends collected on behalf of another owner of securities that are being held by the entity). For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). The per share amount of a dividend declared, but not paid, as of the financial reporting date. The amount of a dividend declared, but not paid, as of the financial reporting date. The day, month and year (YYYY-MM-DD) that the dividend to be paid was declared. The month and year (YYYY-MM) that the dividend to be paid was declared. The year (YYYY) that the dividend to be paid was declared. The day, month, and year (YYYY-MM-DD) that the dividend declared as of or prior to the financial reporting date will be paid in the subsequent period. The month and year (YYYY-MM) that the dividend declared as of or prior to the financial reporting date will be paid in the subsequent period. The year (YYYY) that the dividend declared as of or prior to the financial reporting date will be paid in the subsequent period. A unique textual description of a dividend declared, but not paid, as of the financial reporting date. Carrying value as of the balance sheet date of dividends declared but unpaid on equity securities issued by the entity and outstanding. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Dividends received on equity and other investments during the current period. An investment in a Dollar Roll repurchase or resell transaction that provides a return in the form of fixed periodic payments and eventual return of principal at maturity. A type of repurchase transaction in the mortgage pass-through securities market in which the buy side trade counterparty of a "to be announced" (TBA) trade agrees to a sell off of the same TBA trade in the current month and to a buy back of the same trade in a future month at a lower price. An investment in a Dollar Roll repurchase or resell transaction that provides a constant yield regardless of prepayments or defaults on the underlying pool of mortgages or debt instruments; the yield would be equal to that which may had been obtained had all scheduled payments been received until maturity. The charge against earnings in the period for known and estimated costs of termination benefits provided to current employees that are involuntarily terminated under a benefit arrangement associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, excluding costs or losses pertaining to an entity newly acquired in a business combination or a discontinued operation as defined by generally accepted accounting principles. Also excludes costs associated with one-time termination benefits. Long lived, depreciable assets used in the transporting, refining, marketing, and distribution of products to a customer. Amounts due on drafts payable on the balance sheet date. Long lived, depletable assets that represent the legal right to explore specific locations for oil or other fossil fuels. Amounts receivable from broker-dealers, including securities failed to receive. Amounts receivable from clearing organizations. Amounts due from owners or owners with a beneficial interest of more than 10 percent of the voting interests or officers of the company, which are usually due within 1 year (or 1 business cycle). Amounts due from owners or owners with a beneficial interest of more than 10 percent of the voting interests or officers of the company, which are usually due after 1 year (or 1 business cycle). Amounts payable to broker-dealers, including deposits received for securities loaned and payables for commodities futures accounts liquidating to an equity balance on a broker-dealer's records. Amounts payable to clearing organizations, including amounts payable related to open transactions. Description of amounts receivable from or payable to broker-dealers and clearing organizations. Amount payable to other broker dealers or clearing organizations. Amount receivable from other broker dealers or clearing organizations. Disclosure of amounts receivable from and payable to broker-dealers and clearing organizations, including securities failed to receive, deposits received for securities loaned, amounts payable to clearing organizations related to open transactions, floor brokerage payables and payables for commodities futures accounts liquidating to an equity balance on a broker-dealer's records. This element may be used for the entire Due to and from Broker-Dealers and Clearing Organizations disclosure or as a single block of text. Schedule of amounts receivable from and payable to broker-dealers and clearing organizations, including securities failed to receive, deposits received for securities loaned, amounts payable to clearing organizations related to open transactions, floor brokerage payables and payables for commodities futures accounts liquidating to an equity balance on a broker-dealer's records. Amounts due to recorded owners or owners with a beneficial interest of more than 10 percent of the voting interests or officers of the company. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Amounts due to recorded owners or owners with a beneficial interest of more than 10 percent of the voting interests or officers of the company, which are due after one year (or one business cycle). The cash outflow for the extinguishment of borrowing, with the highest claim on the assets of the entity in case of bankruptcy or liquidation, before its maturity. The cash outflow from the repayment of borrowing where a lender is placed in a lien position behind debt having a higher priority of repayment (senior) in case of liquidation of the entity's assets before its maturity. A deposit made by a purchaser of real estate to evidence good faith. It is customary for a buyer to give the seller earnest money at the time a sales contract is signed. The earnest money generally is credited to the down payment at closing, which is applied at closing as a component of payment against the purchase price. Until closing a broker must hold earnest money in a separate account. The portion of earnings (loss) from continuing operations before income taxes that is attributable to domestic operations. The portion of earnings (loss) from continuing operations before income taxes that is attributable to foreign operations, which is defined as income (loss) generated from operations located outside the entity's country of domicile. This item represents the Company's adjustment to the carrying value of its investments accounted for under the equity method of accounting for its proportionate share in the undistributed net income (loss) of the investee. Such amount should ordinarily reflect adjustments similar to those made in preparing consolidated statements including adjustments to eliminate intercompany gains and losses, and to amortize, if appropriate, any difference between investor cost and underlying equity in net assets of the investee at the date of investment. A sudden movement of the earth's crust. The relative sales method is used to allocate inventory cost and determine cost of sales in conjunction with a sale. Cost of sales is calculated as a percentage of net sales using a cost of sales percentage which is the ratio of total estimated cost (including costs to complete) to total estimated time-sharing revenue. The cost of sales percentage should be recalculated each time estimated revenue or cost is adjusted. The effects on income of the current period should be disclosed for a change in estimate that effects several future periods if material. The effect of exchange rate changes on cash balances held in foreign currencies. The effect of exchange rate changes on cash balances in continuing operations held in foreign currencies. The effect of exchange rate changes on cash balances in discontinuing operations held in foreign currencies. Describes the entity's accounting policy of adjusting the determination of the constant effective yield on loans in anticipation of prepayments on a large number of similar loans because the timing and amount of prepayments can be reasonably determined, and describes the significant assumptions underlying the prepayment estimates. The effect of liquidating LIFO (last in first out) inventory layers on income. Amount of each item listed to reconcile the differences as of the balance sheet date resulting from applying state permitted statutory accounting practices rather than statutory accounting practices permitted by National Association of Insurance Commissioners. Description of items listed to reconcile the differences as of the balance sheet date resulting from applying state permitted statutory accounting practices rather than statutory accounting practices permitted by National Association of Insurance Commissioners. Adjustment increasing (decreasing) accumulated other comprehensive income due to a change in the measurement date for a defined benefit pension and other postretirement plan in the initial application of the measurement provisions of SFAS 158. Adjustment decreasing (increasing) retained earnings due to a change in the measurement date for a defined benefit pension and other postretirement plan in the initial application of the measurement provision of SFAS 158. A ratio calculated by dividing the reported amount of income tax expense attributable to continuing operations for the period by GAAP-basis pretax income from continuing operations. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement and the expected income tax expense (benefit) that is attributable to changes in the income tax laws or rates. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to changes in the valuation allowance for deferred tax assets. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to the deduction for dividends paid or received under enacted tax laws. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to the deduction for dividends paid to employee stock ownership plans received under enacted tax laws. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to the extraterritorial income exclusion deduction received under enacted tax laws. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to the deduction received under enacted tax laws for Medicare prescription drug benefits. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to other deductions received under enacted tax laws not otherwise listed in the existing taxonomy. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to the deduction for qualified production activities received under enacted tax laws. The sum of the differences between the effective income tax rate and domestic federal statutory income tax rate attributable to all deductions received under enacted tax laws, but not recognized in accordance with generally accepted accounting principles. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to the disposition of assets. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to the disposition of a business. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to the equity in earnings (losses) of unconsolidated subsidiaries that is exempt from income taxes under enacted tax laws. The domestic federal statutory tax rate applicable under enacted tax laws to the Company's pretax income from continuing operations for the period. The "statutory" tax rate shall be the regular tax rate if there are alternative tax systems. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate that can be explained by the difference between statutory income tax rates in foreign jurisdictions and the domestic federal statutory income tax rate recorded during the period. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to minority interest income (expense) that is exempt from income taxes under enacted tax laws. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate that can be explained by the different amortization methods allowed under generally accepted accounting principles and enacted tax laws. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to nondeductible charitable contributions under enacted tax laws. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate that can be explained by the different methods of depletion allowed under generally accepted accounting principles and enacted tax laws. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate that can be explained by the different depreciation and amortization methods allowed under generally accepted accounting principles and enacted tax laws. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate that can be explained by the different depreciation methods allowed under generally accepted accounting principles and enacted tax laws. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to nondeductible impairment losses under enacted tax laws. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to rents and other costs from operating leases under enacted tax laws. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to nondeductible life insurance premiums under enacted tax laws. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to nondeductible meals and entertainment expenses under enacted tax laws. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to nondeductible expenses under enacted tax laws, or differences in the methodologies used to determine expense amounts for financial statements prepared in accordance with generally accepted accounting principles, not otherwise listed in the existing taxonomy. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to nondeductible research and development expenses, including expenses associated with in-process research and development activities, under enacted tax laws. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to nondeductible restructuring charges under enacted tax laws. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to differences in the deductibility or nondeductibility of incentive stock options and other share based compensation costs in accordance with generally accepted accounting principles and enacted tax laws. The sum of the differences between the effective income tax rate and domestic federal statutory income tax rate attributable to all nondeductible expenses under enacted tax laws. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to all other items not otherwise listed in the existing taxonomy. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to revisions in previously reported amounts of income tax provision. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate that is attributable to the temporary incentive for US corporations to repatriate accumulated foreign earnings under the American Jobs Creation Act of 2004. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to the repatriation of foreign earnings under enacted tax laws. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate that can be explained by the state and local income tax expense (benefit), net of the federal tax benefit (expense) thereon, recorded during the period. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to changes in domestic income tax contingencies, whether recorded or adjusted, during the period. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to changes in foreign income tax contingencies, whether recorded or adjusted, during the period. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to changes in other income tax contingencies, whether recorded or adjusted, during the period not otherwise listed in the existing taxonomy. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to changes in state and local income tax contingencies, whether recorded or adjusted, during the period. The sum of the differences between the effective income tax rate and domestic federal statutory income tax rate attributable to changes in all income tax contingencies, whether recorded or adjusted, during the period. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate that can be explained by foreign tax credits generated or utilized under enacted tax laws during the period. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate that can be explained by investment tax credits generated or utilized under enacted tax laws during the period. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate that can be explained by tax credits, not otherwise listed in the existing taxonomy, generated or utilized under enacted tax laws during the period. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate that can be explained by research tax credits generated or utilized under enacted tax laws during the period. The sum of the differences between the effective income tax rate and domestic federal statutory income tax rate that can be explained by all tax credits generated or utilized under enacted tax laws during the period. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to income that is exempt from income taxes under enacted tax laws. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to income that is exempt from income tax because of tax holidays an entity has received. A tax "holiday" refers to the tax benefit derived from a jurisdiction that provides an exemption from income taxes for some defined period of time as an incentive to attract business. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to domestic income tax settlements during the period. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to foreign income tax settlements during the period. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to other income tax settlements during the period not otherwise listed in the existing taxonomy. The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to state and local income tax settlements during the period. The sum of the differences between the effective income tax rate and domestic federal statutory income tax rate attributable to all income tax settlements during the period. Describes an entity's methodologies for determining its effective income tax rate. Include also any significant changes in the effective tax rate. Revenue for bundled services from customers who receive electrical generation, as well as transmission and distribution, services. System used for the primary purpose of distributing electricity to the consumer. Long lived, depreciable assets used for the primary purpose of generating electricity to be distributed to the consumer. Long lived, depreciable assets used for the primary purpose of transmitting electricity to the consumer. System used for the electrical transmission of the bulk transport of high voltage power, typically over longer distances, between generating plants and distribution systems. Typically comprised of towers, overhead conductors, underground conduits, roads and trails, and asset retirement costs. The aggregate revenue, whether regulated or unregulated, derived from the generation, transmission and distribution of electricity. Plant used in connection with non-nuclear electricity generation. General discussion of the accounting for the embedded derivative separated from the host contract. May include discussion of where the derivative and the gain (loss) on the derivative are reported in the financial statements, and discussion of the analysis resulting in the bifurcation of the hybrid instrument. Identification of the host contract, description of the terms of the contract, and discussion of hybrid instrument with embedded feature which is separated from the host contract and accounted for as a derivative. The line item caption in the statement of income or other statement of financial performance reflecting the net gain (loss) on embedded derivatives separated from the host contracts. The line item caption on the balance sheet for the embedded derivatives separated from the host contracts. Description of the embedded derivative. Fair value as of the balance sheet date of the embedded derivative or group of embedded derivatives classified as an asset. Fair value as of the balance sheet date of the embedded derivative or group of embedded derivatives classified as a liability. Net fair value as of the balance sheet date of the embedded derivative or group of embedded derivatives classified as assets, net of those classified as liabilities. Net increase (decrease) in the fair value of the embedded derivative or group of embedded derivatives included in earnings in the period. Increase in the fair value of the embedded derivative or group of embedded derivatives included in earnings in the period. Decrease in the fair value of the embedded derivative or group of embedded derivatives included in earnings in the period. Information pertinent to an embedded derivative, by embedded derivative. Schedule of the types of embedded derivative instruments that have been separated from the host contracts and accounted for as derivatives. Includes identification of the embedded features and description of the terms of the instrument. Total of the carrying values as of the balance sheet date of obligations incurred through that date and payable for obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Amount of increase or decrease to each reported line of the balance sheet comprised exclusively of share-based compensation costs recognized in the reporting period. Amount of increase or decrease to each reported line of the income statement comprised exclusively of share-based compensation expense recognized in the reporting period. Name or caption of each line item on the balance sheet or income statement which was increased or decreased by share-based compensation costs during the period. Description of each line item in the balance sheet (for example, capitalized software costs) and income statement (for example, cost of sales, research and development costs, or general and administrative expense) that was charged with costs pertaining to share-based compensation arrangements. The amount of cash received upon conversion of options or similar instruments into shares. Description of arrangements under which employees, directors and certain consultants receive (a) awards of equity shares, equity share options, or other equity instruments or (b) the entity incurs liabilities to them (1) in amounts based, at least in part, on the price of the entity's shares or other equity instruments or (2) that require or may require settlement by issuance of the entity's shares. Includes a description of each stock option or other share-based plan (for example ESOP or ESPP) provided to employees, directors and certain consultants to compensate them, provide performance incentives to them, and to attract or retain their services. Disclosure may include the amount of unearned compensation, compensation expense, method for measuring compensation cost and assumptions upon which cost and fair value measurements are base d, and reconciliation of the change in the quantity of shares reserved for issuance under the plans, with disclosure of each significant change during the period. May also disclose the allocation of compensation costs to report lines of the financial statements, and the related tax, cash and noncash effects thereon. The amount or range of shares to be repurchased in accordance with a policy to use treasury stock to satisfy share-award conversions. The total amount of expense recognized in the reporting period arising from transactions under one or more share-based compensation arrangements with employees, directors and certain consultants, including any transaction in which an entity acquires services because related parties or other holders of economic interests in that entity award a share-based payment to an employee for the entity's benefit. The policy, if any, for issuing new shares or treasury shares upon conversion of share-based awards into shares of stock. The total recognized tax benefit related to compensation cost for share-based payment arrangements recognized in income during the period. The benefit from income tax reductions arising from exercise of stock options or similar instruments during the period. The weighted average period over which unrecognized share-based compensation costs are expected to be reported. The unrecorded fair value as of the balance-sheet date of outstanding, nonvested share-based compensation awards, which will be charged against earnings as services are performed or other vesting criteria are met. The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock options, amortization of restricted stock, and adjustment for officers compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method. An entity often discloses the amount of cash contributions paid to the ESOP. The amount of plan compensation cost recognized during the period. Dividends paid on stock held by an employee stock option plan. The entity must disclose the fair value of the shares allocated that are subject to a repurchase obligation. The difference between cost and fair value added or subtracted from paid-in capital, arising from contribution of shares to an ESOP or commitments-to-release ESOP shares. An entity often discloses the amount of interest paid by the ESOP to a lender. The shares in an ESOP trust that have been assigned to individual participant accounts based on a known formula. IRS rules require allocations to be nondiscriminatory generally based on compensation, length of service, or a combination of both. For any particular participant such shares may be vested, unvested, or partially vested. The shares that, although not legally released, will be released by a future scheduled and committed debt service payment and will be allocated to employees for service rendered in the current accounting period. The ESOP documents typically define the period of service to which the shares relate. ESOP shares are released to compensate employees directly, to settle employer liabilities for other employee benefits, and to replace dividends on allocated shares that are used for debt service. Shares contributed to the ESOP that have not yet been released, committed to be released, or allocated to participant accounts. Suspense shares generally collateralize ESOP debt. Description of the plan, including the basis for determining contributions, the employee groups covered, and the nature and effect of significant matters affecting comparability of information for all periods presented. For leveraged ESOPs and pension reversion ESOPs, the description shall include the basis for releasing shares and how dividends on allocated and unallocated shares are used. Disclosure may also include description of the accounting policies followed for ESOP transactions, including the method of measuring compensation, the classification of dividends on ESOP shares, and the treatment of ESOP shares for earnings per share computations. If the employer has both old ESOP shares for which it does not adopt new guidance and new ESOP shares for which new guidance is required, the accounting policies for both blocks of shares shall be described. Entities identify multiple employee stock ownership plans by unique name. An entity will typically disclose the amount of any repurchase obligation. An entity often discloses the number of share provided to the ESOP during the period. The entity must disclose the existence and nature of any repurchase obligation. Describes the way transactions affecting unearned shares are recorded. Unearned ESOP shares should be credited as shares are committed to be released based on the cost of the shares to the ESOP. Employers should charge or credit the difference between the fair value of shares committed to be released and the cost of those shares to the ESOP to shareholders' equity in the same manner as gains and losses on sales of treasury stock (generally to additional paid-in capital). If the employer has both old ESOP shares for which it does not adopt the guidance in SOP 93-6 and new ESOP shares for which the guidance in SOP 93-6 is required, the accounting policies for both blocks of shares shall be described. The fair value of shares held by the ESOP as of the balance-sheet date in which no ESOP participant has a vested interest and no lender has a claim. The fair value of an ESOP share is the amount the seller could reasonably expect to receive for it in a current sale between a willing buyer and a willing seller, that is, other than in a forced or liquidation sale, which would be the market price of the stock if it is publicly traded. Represents the carrying amount of shares held by the ESOP as of the balance-sheet date in which no ESOP participant has a vested interest and no lender has a claim. Reflects pertinent financial data pertaining to an employee stock ownership plan, by plan. Describes the details pertaining to each employee stock ownership plan. An entity may opt to disclose the discount rate from market value on offering date or purchase date that participants pay for shares. Typically, the participant's per share cost is the lower of the prices on the two dates. An entity may opt to disclose the highest percentage of annual salary that an employee is permitted to utilize with respect to the plan. The highest quantity of shares an employee can purchase under the plan per period. Other than shares newly issued, the number of additional shares issued (for example, a stock split) or canceled (for example, to correct a share issuance), during the period under the plan. The number of shares available for issuance under the plan as of the balance-sheet date. The number of shares newly issued during the reporting period under the plan. The net number of shares issued under the plan as of the balance-sheet date. The amount of share-based compensation expense recognized with respect to the award during the period. The number of shares purchased on the open market for issuance to employees under the plan. The average of prices paid for shares purchased on the open market for issuance to employees under the plan. Long lived, depreciable asset used in the production and distribution of energy from the producer to the consumer. Current liabilities attributable to energy marketing activities (trading activities). Current energy marketing (trading activities) are when entities engage in both financial and physical trading to increase profits, manage their commodity price risk and enhance system reliability. They may trade electricity, coal, natural gas and oil. These entities typically use a variety of financial instruments, including forward contracts, options and swaps. Carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies relating to a source of usable power held for future sale or future use in manufacturing or production process. Amount of long-lived assets other than financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets located in foreign countries. Amounts must be based on the financial information used to produce the general-purpose financial statements. An entity also may provide subtotals of geographic information about groups of countries; accordingly, this element also may be used to provide the amount of such long-lived assets for a group of countries. Basis for attributing revenues from external customers to individual countries. Amount of long-lived assets other than financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets, located in the entity's country of domicile. Amount must be based on the financial information used to produce the general-purpose financial statements. Amount of long-lived assets other than financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets, located in foreign countries in total in which the entity holds assets. Amounts must be based on the financial information used to produce the general-purpose financial statements. Name of foreign country in which material long-lived assets other than financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets are located. An entity also may provide subtotals of geographic information about groups of countries; accordingly, this element also may be used to identify a group of countries. Name of a foreign country in which material long-lived assets other than financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets are located, and amount of such long-lived assets located in that country. Amount must be based on the financial information used to produce the general-purpose financial statements. An entity may also provide subtotals of geographic information about groups of countries; accordingly, this element also may be used to identify a group of countries and provide the amount of such long-lived assets for that group. Long-lived assets other than financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets (1) located in the entity's country of domicile and (2) located in all foreign countries in total in which the entity holds assets. If assets in an individual foreign country are material, those assets must be disclosed separately. Amounts reported must be based on the financial information used to produce the general-purpose financial statements. An entity also may also provide subtotals of geographic information about groups of countries. These disclosures are not required if provided as part of the reportable operating segment information or if it is impracticable to provide these disclosures. 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 separately. 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. Amounts reported must be based on the financial information used to produce the general-purpose financial statements. These disclosures are not required if provided as part of the reportable operating segment information or if it is impracticable to provide these disclosures. Revenues from external customers attributed to the entity's country of domicile. Amounts must be based on the financial information used to produce the general-purpose financial statements. Revenues from external customers attributed to all foreign countries in total from which the entity derives revenues. Amounts must be based on the financial information used to produce the general-purpose financial statements. Amount of revenue from external customers attributed to an individual foreign country from which revenue is material. Amount must be based on the financial information used to produce the general-purpose financial statements. An entity also may provide subtotals of geographic information about groups of countries; accordingly, this element also may be used to provide the amount of revenue for a group of countries. Name of a foreign country for which revenues from external customers attributed to that country are material. An entity also may provide subtotals of geographic information about groups of countries; accordingly, this element also may be used to identify a group of countries. Name of a foreign country for which revenues from external customers attributed to that country are material. An entity also may provide subtotals of geographic information about groups of countries; accordingly, this element also may be used to identify a group of countries. Disclosure details for amount of revenue from external customers attributed to an individual foreign country from which revenue is material. Amount must be based on the financial information used to produce the general-purpose financial statements. An entity also may provide subtotals of geographic information about groups of countries; accordingly, this element also may be used to provide the amount of revenue for a group of countries. Name of a foreign country from which revenue is material, and amount of revenue from external customers attributed to that country. Amount must be based on the financial information used to produce the general-purpose financial statements. An entity may also provide subtotals of geographic information about groups of countries; accordingly, this element also may be used to identify a group of countries and provide the amount of revenue for that group. This element may be used to capture the name of a foreign country from which revenue is material, and amount of revenue from external customers attributed to that country. Amount must be based on the financial information used to produce the general-purpose financial statements. An entity may also provide subtotals of geographic inf ormation about groups of countries; accordingly, this element also may be used to identify a group of countries and provide the amount of revenue for that group. Disclosure of the names of foreign countries from which revenue is material and the amount of revenue from external customers attributed to those countries. Amount must be based on the financial information used to produce the general-purpose financial statements. An entity may also provide subtotals of geographic information about groups of countries; accordingly, this element also may be used to identify a group of countries and provide the amount of revenue for that group. This element may be used to capture the complete entity-wide disclosure about revenues from external customers for each product or service or each group of similar products or services. Disclosure not required if the information is provided as part of the reportable operating segment information required or it is impracticable to provide the information. If impracticable, that fact must be disclosed. The amount of revenues reported must be based on the financial information used to produce the entity's general-purpose financial statements. Amount of revenue generated from a single external customer that accounts for 10 percent or more of an entity's revenues. Name or description of a single external customer that accounts for 10 percent or more of the entity's revenues. Name(s) of an entity's reportable segment(s) reporting revenues from a single external customer that accounts for 10 percent or more of the entity's revenues. An entity need not disclose the amount of revenue that each segment reports from that customer. Disclosure about the extent of the entity's reliance on its major customers. If revenues from transactions with a single external customer amount to 10 percent or more of entity revenues, the entity must disclose that fact, the total amount of revenues from each such customer, and the identity of the reportable segment or segments reporting the revenues. The entity need not disclose the identity of a major customer or the amount of revenues that each segment reports from that customer. For these purposes, a group of companies known to the entity to be under common control is considered a single customer, and the federal government, a state government, a local government such as a county or municipality, or a foreign government is each considered a single customer. Amount of revenues reported from external customers during the period. The amount of revenues reported must be based on the financial information used to produce the entity's general-purpose financial statements. Description of a product or service, or a group of similar products or similar services, for which the entity reported revenue from external customers during the period. Description of and amount of revenues from a product or service, or a group of similar products or similar services, reported from external customers during the period. Disclosure detail reflecting the amount of revenues reported from external customers during the period. The amount of revenues reported must be based on the financial information used to produce the entity's general-purpose financial statements. Description of and amount of revenues from a product or service, or a group of similar products or similar services, reported from external customers during the period. The amount of revenues reported must be based on the financial information used to produce the entity's general-purpose financial statements. Disclosure not required if the information is provided as part of the reportable operating segment information or if it is impracticable to provide the information. Represents the net difference between the tax bases and the reported amounts of the assets and liabilities of a public entity that is not subject to income taxes because its income is taxed directly to its owners. A public enterprise that is not subject to income taxes because its income is taxed directly to its owners shall disclose that fact and the net difference between the tax bases and the reported amounts of the enterprise's assets and liabilities. The general applicability and impact of environmental laws and regulations upon the entity's business and how the existence of such laws and regulations may continue to give rise to loss contingencies for future environmental remediation. Also, a conclusion that addresses the estimated total unrecognized exposure to environmental remediation and other loss contingencies. Such contingency conclusions may state, for example, that "management believes that the outcome of these uncertainties should not have (or "may have") a material adverse effect on the financial condition, cash flows, or operating results of the enterprise." Alternatively, the disclosure may indicate that the adverse effect could be material to a particular financial statement or to results and cash flows of a quarterly or annual reporting period. Amount of environmental remediation costs capitalized during the period. These expenditures relate to long-lived improvements in operating facilities. Income statement caption in which environmental remediation costs and credits are presented. Amount of any recovery from third parties that is credited to environmental remediation costs in the reporting period. Costs recognized in the balance sheet and income statement in the period for known or estimated future costs arising from requirements to perform activities to remediate one or more sites. Carrying amount of the liability for remediation of environmental damage pertaining to assets or businesses previously disposed. Cash outflows made during the period for environmental remediation activities. Carrying value of the obligation (known or estimated) arising from requirements to perform activities to remediate one or more sites, payable in twelve months or in the next operating cycle if longer. Carrying value of the obligation (known or estimated) arising from requirements to perform activities to remediate one or more sites, payable after twelve months or beyond the next operating cycle if longer. Disclosures of environmental loss contingencies, such as presence of hazardous waste, relevant information from reports issued by regulators, and estimated costs to achieve compliance with regulatory requirements. This element may be used for all of an entity's disclosures about environmental loss contingencies. This element may be used as a single block of text to encapsulate the entire inventory disclosure including data and tables. Appropriate disclosures generally would include the nature of the costs involved for site restoration or closure; the total anticipated cost thereof; the total costs accrued to date; the balance sheet classification of accrued amounts; the range or amount of reasonably possible additional losses; any remediation to be performed prior to development, sale, or as a condition of sale; and the liability for remediation of environmental damage relating to assets or businesses previously disposed. This element may be used for all environmental disclosures related to the disposal or abandonment of assets with environmental issues. The charge against earnings in the period for known or estimated future costs arising from requirements to perform environmental remediation activities. The charge against earnings in the period for known or estimated future costs arising from requirements to perform environmental remediation activities. Anticipated costs associated with site remediation or other environmental exit costs that may occur on the sale, disposal, abandonment or decommissioning of a particular property. Amount of proceeds of equity contributions, such as contributions from affiliates or members of senior management, used to finance a leveraged buyout transaction. Total equity financing of leveraged buyout transaction including the sale of equity and equity contributions from shareholders. This item represents the value on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment losses recognized. A description of the principal activities of an investee accounted for under the equity method. This serves as a place to record data that is not required by accounting literature but is useful for readers of the financial statements as it relates to the details of an equity method investment in common stock. Such information may include the amount of change for a change in ownership (equity) percentage in a given period and the amount and type of the consideration given or received in relation to the change in ownership. This item represents the aggregate value of each identified investment accounted for under the equity method of accounting based on the quoted market price for those investments in common stock for which a quoted market price is available. The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting. This item represents the entity's ownership percentage in the investee multiplied by the investee's total equity. This item represents an other than temporary decline in value that has been recognized against an investment accounted for under the equity method of accounting. The excess of the carrying amount over the fair value of the investment represents the amount of the write down which is or was reflected in earnings. The written down value is a new cost basis with the adjusted value of the investment becoming its new carrying value subject to the equity accounting method. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity which would justify the carrying amount of the investment. This element represents the aggregate carrying amount of all cost-method investments held by the Company. Generally, such investments do not have readily determinable fair values and are not required to be accounted for by the equity method. The carrying amount of such securities equates to cost, adjusted for other-than-temporary impairment. The cost method and lower-of-cost or market, an adaptation of the cost method, is generally followed for most investments in noncontrolled corporations, in some corporate joint ventures, and to a lesser extent in unconsolidated subsidiaries, particularly foreign. For investments in debt and equity securities accounted for at cost, the excess of net sale proceeds over the carrying amount of investments disposed of during the period. For investments in debt and equity securities accounted for at cost, the excess of the carrying amount over net sale proceeds of investments disposed of during the period. This item represents the gain or loss realized during the period from the sale of investments accounted for under the cost method of accounting. This category includes information about ownership interests or the right to acquire ownership interests in corporations and other legal entities which ownership interest is represented by shares of common or preferred stock, convertible securities, stock rights, or stock warrants. Contracts in which the counterparties exchange a series of cash payments based on (a) an equity index and (b) a fixed or floating interest rate on a notional principal amount. Equity swap contracts typically are tied to a stock index, but sometimes they relate to a particular stock or a defined basket of stocks. One party (the equity payer) pays the counterparty (the equity receiver) an amount equal to the increase in the stock index at regular intervals specified in the contract. Conversely, the equity receiver must pay the equity payer if the stock index declines. Whatever the index performance, the party designated as the equity receiver may also receive an amount representing dividends paid by the companies making up the index during the period. The equity payer, on a floating-rate equity swap contract, typically receives LIBOR (plus or minus a notional spread) on th e notional principal amount defined in the equity swap contract. This notional principal amount is based on the underlying equity index value at the contract's inception. Financial statement line item amount, as previously reported, affected by error. An entity may record a prior period adjustment in circumstances in which the entity becomes aware of an adjustment or settlement of: litigation or similar claims, income taxes (except for the effects of retroactive tax legislation), renegotiation proceedings, or utility revenue under rate-making processes, and such adjustment or settlement (1) is material in relation to income from continuing operations of the current fiscal year or in relation to the trend of income from continuing operations or is material by other appropriate criteria, and (2) can be specifically identified with (all or in part) and is directly related to business activities of specific prior interim periods of the current fiscal year, and (3) could not be reasonably estimated prior to the current interim period but becomes reasonably estimable in the current interim period. A prior period adjustment should not be recorded for normal recurring corrections and adjustments that are the result of the use of estimates inherent in the accounting process. In financial reports for the interim period in which the adjustment occurs, the following should be disclosed: (a) the effect on income from continuing operations, net income, and related per share amounts for each prior interim period of the current fiscal year, and (b) income from continuing operations, net income, and related per share amounts for each restated prior interim period. The effect of the adjustment on the balance of retained earnings (or other applicable equity accounts) for any period presented, also should be disclosed. Effects of a restatement adjustments on line items of the financial statements. Effect of a correction on a financial statement line item and any per share amounts affected for the prior period presented. The cumulative effect of the change on retained earnings or net assets in the statement of financial position, as of the beginning of the earliest period presented. If an entity has corrected an error in previously issued financial statements by making a prior period adjustment, it should disclose that its previously issued financial statements have been restated, and provide a description of the nature of the error. The entity also should disclose: (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustment (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adj ustments are made. Estimated cost to complete improvements and promised amenities. Carrying amount as of the balance sheet date of amounts expected to be recovered under the terms of insurance contracts. A standardized contact, traded on a futures exchange, to buy or sell a 3-month Euro Interbank Offered Rate (Euribor) time deposit at a certain date n the future, at a certain yield. A standardized contract, traded on a futures exchange, to buy or sell a 90-day Eurodollar time deposit at a certain date in the future, at a certain yield. At expiration, the official rate quoted on a 90-day Eurodollar time deposit by the British Bankers Association (BBA) determines the final settlement. Eurodollar futures contracts do not permit actual delivery of a Eurodollar time deposit; rather they settle in cash. The amount of net capital in excess of the level at which the broker-dealer may be prohibited from expanding its business. Under the aggregate indebtedness method, that level is calculated as aggregate indebtedness divided by 10. The amount of net capital in excess of the minimum required net capital. The amount by which actual net capital exceeds required net capital. The excess of replacement or current cost over the stated LIFO (last in first out) inventory value when the LIFO inventory method is utilized. The amount of excess Tangible Capital, which generally includes outstanding stock plus retained earnings, divided by tangible assets (assets with physical existence) as defined in the regulations. Tangible Capital, which, generally includes outstanding stock plus retained earnings, in excess of the minimum amount of tangible capital required. The amount of excess Tier 1 Leverage Capital divided by average assets as defined in the regulations. The amount by which the company's Tier 1 Leverage Capital exceeds the minimum required for capital adequacy purposes. The amount by which the company's Tier 1 Risk Based Capital exceeds the minimum required for capital adequacy purposes. The amount of excess Total Capital divided by risk weighted assets which are assets that are weighted for credit risk according to a formula used by the Reserve Bank. The amount by which the company's Total Capital exceeds the minimum required for capital adequacy purposes. Exchange fees are charged by securities exchanges for the privilege of trading securities listed on that exchange. Describes the entity's accounting policy disclosing fees charged by stock exchanges for the privilege of trading securities listed on those specific stock exchanges. The amount of expense in the period for fees charged by securities exchanges for the privilege of trading securities listed on that exchange. Some fees vary with the related volume, while others are fixed. Describes the entity's accounting policy for contributed exchange memberships, including the valuation method, terms of the contribution and any fees. Describes the entity's accounting policy for exchange memberships only with the right to conduct business, including the valuation method, classification as an intangible asset and whether the life of the exchange membership is finite or indefinite. Also disclose the impairment policy and any impairments recognized. If the intangible is a finite life, the disclosure could include assigned life, accumulated amortization, amortization expense for the reporting year and amortization expense for the next 5 years. Describes the entity's accounting policy for exchange memberships ownership rights and rights to conduct business including valuation method and impairment policy. This element should not be used for exchange memberships that do not include both ownership rights and the right to conduct business on the exchange. Disclosure of accounting policies on exchange membership with rights of ownership, right to conduct business and contributed exchange memberships. This element may be used for the entire exchange memberships disclosure as a single block of text. The exchange of a product held for sale in the ordinary course of business for dissimilar property as a means of selling the product to a customer. The exchange of a product held for sale in the ordinary course of business for similar property as an accommodation, to satisfy an immediate inventory need or otherwise reduce costs or facilitate ultimate sales. The exchange of assets employed in production for similar productive assets or an equivalent interest in similar productive assets. The trade of player contracts by professional sports organizations is an example. This type of entry reflects the exchange of predecessor common and preferred stock with common stock of the successor entity. The amount of excise taxes included in sales and revenues, which are then deducted as a cost of sales. Includes excise taxes, which are applied to specific types of transactions or items (such as gasoline or alcohol); and sales, use and value added taxes, which are applied to a broad class of revenue-producing transactions involving a wide range of goods and services. Expected amortization expense in the fifth year after the balance sheet date of the present value of the future profits of long-duration contracts acquired in a purchase of an insurance enterprise. Expected amortization expense in the fourth year after the balance sheet date of the present value of the future profits of long-duration contracts acquired in a purchase of an insurance enterprise. Expected amortization expense in the first year after the balance sheet date of the present value of the future profits of long-duration contracts acquired in a purchase of an insurance enterprise. Expected amortization expense in the third year after the balance sheet date of the present value of the future profits of long-duration contracts acquired in a purchase of an insurance enterprise. Expected amortization expense in the second year after the balance sheet date of the present value of the future profits of long-duration contracts acquired in a purchase of an insurance enterprise. The cash outflow for payments to acquire rented equipment which is recorded as an asset. Increases and decreases to the future policy benefit reserve based on changes in actuarial calculations, catastrophes, historical results and any other factors that influence the present value of future benefits to be paid to or on behalf of policyholders. The expense incurred by the entity related to distribution or servicing and underwriting Fees. The costs incurred pertaining to the reorganization process to convert to a stock company. Demutualization costs and expenses must be separately disclosed on the face of the income statement. Total provision in the period for future policy benefits, claims incurred and costs incurred in the claims settlement process before the effects of reinsurance arrangements. Provision for benefits, claims and claims settlement expenses incurred during the year for health care insurance contracts net of the effects of contracts assumed and ceded. Provision for benefits, claims and claims settlement expenses incurred during the year for life and annuity insurance contracts net of the effects of contracts assumed and ceded. Provision for benefits, claims and claims settlement expenses incurred during the year for other types of insurance contracts net of the effects of contracts assumed and ceded. Provision for benefits, claims and claims settlement expenses incurred during the year for property and casualty insurance net of the effects of contracts assumed and ceded. Provision for benefits, claims and claims settlement expenses incurred during the year net of the effects of contracts assumed and ceded. Dividends paid or that became payable to policyholders in the period based upon the insurer's obligations under the policies and contracts in force. Interest allocated to policyholders holding contracts under which the insurer must provide a guaranteed yield. Costs incurred during the period, such as those relating to general administration and policy maintenance that do not vary with and are not primarily related to the acquisition or renewal of insurance contracts. Carrying value as of the balance sheet date of the liability of the reinsurer to the ceding insurer for refund of a portion of the excess of premiums earned over claims and expenses incurred, which is usually based upon an agreed upon formula. Describes the cause of changes in the cumulative translation adjustment during the period. The adjustment to expense previously capitalized costs of drilling exploratory wells when proved reserves are not found or when the entity obtains information that raises substantial doubt about the economic or operational viability of the project. Exploration expenses (including prospecting) relate to Oil and Gas Producing Entities and would be included in operating expenses of that entity. Costs incurred in identifying areas that may warrant examination and in examining specific areas that are considered to have prospects of containing oil and gas reserves, including costs of drilling exploratory wells and exploratory-type stratigraphic test wells. Exploration costs may be incurred both before acquiring the related property (sometimes referred to in part as prospecting costs) and after acquiring the property. Principal types of exploration costs, which include depreciation and applicable operating costs of support equipment and facilities and other costs of exploration activities, are: (i) Costs of topographical, geographical and geophysical studies, rights of access to properties to conduct those studies, and salaries and other expenses of geologists, geophysical crews, and others conducting those studies. Collectively, these are sometimes referred to as geological and geophysical or "G&G" costs. (ii) Costs of carrying and retaining undeveloped properties, such as delay rentals, ad valorem taxes on properties, legal costs for title defense, and the maintenance of land and lease records. (iii) Dry hole contributions and bottom hole contributions. (iv) Costs of drilling and equipping exploratory wells. (v) Costs of drilling exploratory-type stratigraphic test wells. Long lived, depreciable assets used in the process of surveying, preparing land for the extraction of natural resources, and extracting natural resources. The number of nonproductive exploratory wells (dry wells) drilled in the geographic area. A dry well (hole) is a well found to be incapable of producing either oil or gas in sufficient quantities to justify completion as an oil or gas well. The number of wells drilled refers to the number of wells (holes) completed at any time during the fiscal years, regardless when drilling was initiated. The number of productive exploratory wells drilled in the geographic area. A productive well is a well that is not a dry well. The number of wells drilled refers to the number of wells (holes) completed at any time during the fiscal years, regardless when drilling was initiated. These elements contain detailed information for net exploratory wells drilled by geographic area. A release of mechanical, chemical, or nuclear energy in a sudden and often violent manner. A government's act or threat to take title to property owned by the entity without providing compensation at fair market value, if at all. Represents the aggregate increase in the liability for accruals related to extended product warranties issued during the reporting period. Does not include any increase in the liability for accruals related to standard product warranties Represents the aggregate decrease in the liability related to amortization. Does not include any increase (decrease) in the liability for amortization related to standard product warranties Amount at the end of the reporting period of the aggregate extended product warranty liability. Does not include the ending balance for the standard product warranty liability. Increase (decrease) in extended product warranty liability attributable to currency translation. Does not include any increase (decrease) in standard product warranty liability due to currency translation Amount at end of the reporting period of the aggregate extended product warranty liability that is expected to be paid within one year of the balance sheet date or normal operating cycle, if longer. Does not include the balance for the standard product warranty liability. Liability for an extended product warranty acquired in a business acquisition. Does not include any liability for a standard warranty acquired in a business acquisition. Describe the line item on the balance sheet where the aggregate extended product warranty liability is recorded. Represents the net movement during the reporting period in the extended product warranty liability. Amount at end of the reporting period of the aggregate extended product warranty liability that is expected to be paid after one year from the balance sheet date or normal operating cycle, if longer. Does not include the balance for the standard product warranty liability. Total increases (decreases) in the extended product warranty liability other than payments made, the accrual for warranties issued during the reporting period, adjustments to preexisting balances, balances acquired through a business acquisition, or adjustments due to currency translation. Does not include increases (decreases) in the standard warranty liability. Represents the aggregate increase (decrease) in the liability during the reporting period for accruals related to preexisting extended product warranties (including adjustments related to changes in estimates). Does not include any increase (decrease) in the liability for accruals related to standard product warranties Describes the nature of the extended product warranties and other guarantee contracts excluded from the initial recognition and initial measurement requirements. Does not include disclosures for standard product warranties. Disclosure for extended product warranties and other guarantee contracts that includes: (a) The guarantor's accounting policy and methodology used in determining its liability for extended product warranties ; and (b) a tabular reconciliation of the changes in the guarantor's aggregate extended product warranty liability for the reporting period. Does not include disclosures for standard product warranties. This is the amount that proved oil and gas reserves increased due to extensions (increased estimates in the size of proven reserves), discoveries, additions, and improved recovery (increase in ability to extract oil and gas from existing reserves). Gross amount of debt extinguished. Current period income tax expense (benefit) pertaining to a gain (loss) on an extinguishment of debt. Gain or loss on the extinguishment of debt, net of applicable taxes. Per share impact of the gain or loss on the extinguishment of debt, net of applicable taxes. Type of debt extinguished. Information pertaining to the debt extinguished including the amount of gain or loss, the income tax effect on the gain or loss, and the amount of gain or loss, net or the related income tax, by debt instrument. A table or schedule providing information pertaining to debt extinguished, including the amount of gain or loss on the debt extinguished, the income tax effect on the gain or loss, and the amount of gain or loss, net or the related income tax. Description of debt extinguished, amount of gain or loss, the income tax effect and the per share amount of the aggregate gain or loss, net of the related income tax. For assets that are set aside solely for satisfying scheduled payments of a specific obligation, provide a description of the nature of the restrictions. For planned extinguishment of debt, disclose the likely effects of any planned early extinguishment of long-term debt. This type of entry reflects the extinguishment of liabilities subject to compromise (under the plan of reorganization) including cash payments, issuance of new debt, issuance of new stock, and gain on debt discharge. Describes restrictions on any assets set aside solely for the purpose of satisfying scheduled payments of a specific obligation, thus freeing the obligor of the responsibility for making payments. General description of commitments which may be required in performing under a construction-type contract which are outside the ordinary course of business at the balance sheet date. The mount of pretax, net of tax, and EPS effect of an extraordinary item, by item. A listing or table reflecting each extraordinary item, and the pretax, net of tax and EPS effect per item. The year of origin for prior year extraordinary events or transactions when current period adjustments (for example, change in estimates) are required. Gains (losses), whether arising from extinguishment of debt, prior period adjustments, or from other events or transactions, that are both unusual in nature and infrequent in occurrence thereby meeting the criteria for an event or transaction to be classified as an extraordinary item. The effect of an extraordinary event or transaction should be classified separately in the income statement if it is material in relation to income before extraordinary items or to the trend of annual earnings before extraordinary items, or is material by other appropriate criteria. Items should be considered individually and not in the aggregate in determining whether an extraordinary event or transaction is material. The following should be classified as an extraordinary event or transaction regardless of whether they are both unusual in nature and infrequent in occurrence: (1) The net effect of discontinuing the application of FASB Statement No. 71, Accounting for the Effects of Certain Types of Regulation, pursuant to paragraph 6 of FASB Statement No. 101, Regulated Enterprises-Accounting for the Discontinuation of Application of FASB Statement No. 71; and (2) The remaining excess of fair value of acquired net assets over cost pursuant to paragraphs 45 and 46 of FASB Statement No. 141, Business Combinations. This element is gross of the related tax effect. Description of the nature and financial statement effects of each transaction meeting the criteria of unusual in nature and infrequent in occurrence. Any additional information related to the determination or classification of an event or transaction meeting the criteria for unusual in nature and infrequent in occurrence. This element may be used as a single block of text to encapsulate the entire disclosure including data and tables. Disclosure may contain the previous method for determining share-based compensation costs, the method of adoption (modified prospective, modified retrospective or modified retrospective with restatement), whether retrospective restatement of previously issued financial statements was made and if pro forma information is disclosed. An entity must disclose the change in income from cash flow from financing activities as a result of Statement 123R adoption. An entity must disclose the change in cash flow from operations as a result of Statement 123R adoption. An entity must disclose the change in income before income taxes as a result of Statement 123R adoption. An entity must disclose the change in income from continuing operations as a result of Statement 123R adoption. An entity must disclose the change in net income as a result of Statement 123R adoption. Introduction to the table which illustrates how net income would be affected if the fair-value-based method for recognizing share-based compensation had been adopted in an earlier period. The introduction sets forth the objective of the table and may identify the relevant compensation plan or plans. Net income (loss) as reported in the year of adoption and previous periods included in the table. For these purposes, reversal of the amount of actual share-based employee compensation, net of estimated income tax expense reported thereon, which is reflected in net income (loss), as reported, in the periods included in the table. The amount of net income (loss) which would have been reported if the fair-value-based method been used for determining share-based compensation costs during the period included in the table. For these purposes, substitution of the amount of share-based compensation expense that would have been reported if the fair-value-based method been used for determining share-based compensation costs during the period included in the table. The premium paid to the Federal Deposit Insurance Corporation for deposit insurance which is included in noninterest expense. Loans obtained through the Federal Housing Administration, which typically require a lower down payment and lower credit rating than conventional loans. The amount of FIFO (first in last out) inventory present at the reporting date when inventory is also valued using different valuation methods. Factors, other than distribution policy, impacting distributions (cash, stock, units, or nonmonetary) to members or limited partners of the LLC or LP, such as distributions received from affiliates and terms of reorganization or liquidation. Carrying value as of the balance sheet date of obligations incurred arising from failure to deliver securities sold to other parties within time periods specified by regulators, generally by the settlement date. The gain (loss) on a derivative instrument not designated as a hedging instrument recognized in earnings in the period. The gains and losses on a derivative instrument not designated as a hedging instrument shall be recognized in earnings. The fair value of assets acquired in noncash investing or financing activities. Describes an entity's accounting policy for determining the fair value of its financial instruments, including the method and significant assumptions used to estimate the fair value; as well as, for those financial instruments for which it is not practicable to estimate fair value, information pertinent to estimating the fair value of that financial instrument or class of financial instruments, such as the carrying amount, effective interest rate, maturity, and the reasons why it is not practicable to estimate fair value. Fair value of all derivative assets designated as fair value hedging instruments. Entity discloses that the amount of fair value hedge ineffectiveness is immaterial. Fair value of all derivative liabilities designated as fair value hedging instruments. Net fair value of all derivative instruments designated as fair value hedging instruments. This is the fair value as of the date of each statement of financial position presented of the collateral that is permitted by contact or custom to sell or repledge. A potential favorable financial consequence resulting from a change in rules or regulations, excluding tax matters. The amount shown on the books that a bank with insufficient reserves borrows, at the federal funds rate, from another bank to meet its reserve requirements. The amount shown on the books that a bank with insufficient reserves borrows, at the federal funds rate, from another bank to meet its reserve requirements and the amount of securities that an institution sells and agrees to repurchase at a specified date for a specified price, net of any reductions or offsets. This is the carrying value of the surplus balance in a bank's Federal Reserve account (balances greater than the required ratio of reserves to transaction account deposits) that has been loaned to other banks (usually on an overnight basis and through in interbank transfer from reserve accounts). Carrying value is the value that these assets will have upon return to the reporting entity plus accrued interest. Excess reserves (noninterest-bearing deposits held in reserve for depository institutions at Federal Reserve Banks) lent by banks to each other. The amount outstanding of funds lent to other depository institutions, securities brokers, or securities dealers in the form of Federal Funds sold; for example, immediately available funds lent under agreements or contracts that mature in one business day or roll over under a continuing contract, regardless of the nature of the transaction or the collateral involved, excluding overnight lending for commercial and industrial purposes. Also include Federal Funds sold under agreements to resell on a gross basis, excluding (1) sales of term Federal Funds, (2) due bills representing purchases of securities or other assets by the reporting bank that have not yet been delivered and similar instruments, (3) resale agreements that mature in more than one business day involving assets other than securities, and (4) yield maintenance dollar repurchase agreements. Includes: (1) the amount outstanding of funds lent to other depository institutions, securities brokers, or securities dealers in the form of Federal Funds sold; for example, immediately available funds lent under agreements or contracts that mature in one business day or roll over under a continuing contract, regardless of the nature of the transaction or the collateral involved, excluding overnight lending for commercial and industrial purposes. Also include Federal Funds sold under agreements to resell on a gross basis, excluding (1) sales of term Federal Funds, (2) due bills representing purchases of securities or other assets by the reporting bank that have not yet been delivered and similar instruments, (3) resale agreements that mature in more than one business day involving assets other than securities, and (4) yield m aintenance dollar repurchase agreements (Federal Funds Sold) and (2) the dollar amount outstanding of funds lent in the form of security resale agreements regardless of maturity, if the agreement requires the bank to resell the identical security purchased or a security that meets the definition of substantially the same in the case of a dollar roll. Also include purchases of participations in pools of securities, regardless of maturity (Securities Purchased Under Agreements to Re-sell). The calculated average balance outstanding for the year for all Federal Home Loan Bank advances as of the Balance Sheet date. The calculated weighted average interest rate for Federal Home Loan Bank advances for the period ended as of the Balance Sheet date. The calculated weighted average interest rate for Federal Home Loan Bank advances outstanding as of the Balance Sheet date. The maximum balance outstanding at any month end during the period as of the Balance Sheet date. Disclosure of borrowing from the Federal Home Loan Bank, including: (i) general description; (ii) title and nature of obligation; (iii) interest rate; (iv) payment terms; (v) maturity dates by year; (vi) collateral requirements; (vii) restrictive covenants; (viii) priority; (ix) conversion or redemption features; (x) carrying value of assets pledged as collateral; (xi) combined aggregate maturities for next five years; (xii) unused or available balances. States the total dollar amount of advances or credit lines available as of the Balance Sheet date from the Federal Home Loan Bank system. States the amount of the collateral pledged in support of Federal Home Loan Bank advances outstanding as of the Balance Sheet date. Describes the conversion features of Federal Home Loan Bank advances as of the Balance Sheet date. Such features may include conversion from fixed to floating interest rates, from short to intermediate maturities, etc. Describes the collateral pledged in support of Federal Home Loan Bank advances outstanding as of the Balance Sheet date. The earliest year of maturity for the advances from the Federal Home Loan Bank as of the Balance Sheet date. The last year of maturity for the advances from the Federal Home Loan Bank as of the Balance Sheet date. The year of maturity, when only one maturity date applies. for the advances from the Federal Home Loan Bank as of the Balance Sheet date. Describes the general term and nature of the advances from the Federal Home Loan Bank outstanding as of the Balance Sheet date. States the interest rate applicable to Federal Home Loan Bank advances outstanding as of the Balance Sheet date. States the lowest interest rate applicable to any of the advances from the Federal Home Loan Bank as of the Balance Sheet date. States the highest interest rate applicable to any of the advances from the Federal Home Loan Bank as of the Balance Sheet date. Describes the basis for the interest rate (floating or fixed) applicable to the Federal Home Loan Bank advances of the entity as of Balance Sheet date. States the maximum total dollar amount of advances or credit lines available as of the Balance Sheet date from the Federal Home Loan Bank system. The amount of repayments and penalties (if any) incurred in the satisfaction or roll-over of FHLB Advances during each of the periods being reported on. States the weighted average interest rate applicable to the advances from the Federal Home Loan Bank outstanding as of the Balance Sheet date. Federal Home Loan Bank borrowings due more than one year from the latest balance sheet date. The weighted average interest rate applicable to the Federal Home Loan Bank advances which are due after five years of the Balance Sheet date. The weighted average interest rate applicable to the Federal Home Loan Bank advances which are due from four to five years of the Balance Sheet date. The weighted average interest rate applicable to the Federal Home Loan Bank advances which are due from one to two years of the Balance Sheet date. The weighted average interest rate applicable to the Federal Home Loan Bank advances which are due from three to four years of the Balance Sheet date. The weighted average interest rate applicable to the Federal Home Loan Bank advances which are due from two to three years of the Balance Sheet date. The weighted average interest rate applicable to the Federal Home Loan Bank advances which are due within one year of the Balance Sheet date. Represents the range of interest rates from lowest to highest that are applicable to Federal Home Loan Bank advances due after five years from the balance sheet date. Represents the aggregate dollar amount of Federal Home Loan Bank advances which are due after five years from the Balance Sheet date. Represents the aggregate dollar amount of Federal Home Loan Bank advances which have fixed interest rates and are due after five years from the Balance Sheet date. Represents the aggregate dollar amount of Federal Home Loan Bank advances which have fixed interest rates and are due from one to five years from the Balance Sheet date. Represents aggregate dollar amount of Federal Home Loan Bank advances of all maturities which have fixed interest rates and are due within one year of the Balance Sheet date. Represents the aggregate dollar amount of Federal Home Loan Bank advances as of the Balance Sheet date which have fixed interest. Represents the aggregate dollar amount of Federal Home Loan Bank advances which have floating interest rates and are due after five years from the Balance Sheet date. Represents the aggregate dollar amount of Federal Home Loan Bank advances which have floating interest rates and are due from one to five years from the Balance Sheet date. Represents aggregate dollar amount of all Federal Home Loan Bank advances of all maturities which have floating interest rates and are due within one year of the Balance Sheet date. Represents the aggregate dollar amount of Federal Home Loan Bank advances as of the Balance Sheet Date which have floating interest rates. Represents the range of interest rates from lowest to highest that are applicable to Federal Home Loan Bank outstanding as of the balance sheet date. Represents the range of interest rates from lowest to highest that are applicable to Federal Home Loan Bank advances due from one to five years from the Balance Sheet date. Represents the aggregate dollar amount of Federal Home Loan Bank advances which are due from one to five years from the Balance Sheet date. Represents the range of interest rates from lowest to highest that are applicable to Federal Home Loan Bank advances due within one year of the Balance Sheet date. Represents the aggregate dollar amount of Federal Home Loan Bank advances which are due within one year of the Balance Sheet date. Represents the aggregate dollar amount of Federal Home Loan Bank advances which are outstanding as of the balance sheet date. Amount of Federal Home Loan Bank advances outstanding which are due after five years of the Balance Sheet date. Amount of Federal Home Loan Bank advances outstanding which are due from four to five years of the Balance Sheet date. Amount of Federal Home Loan Bank advances outstanding which are due from one to two years of the Balance Sheet date. Amount of Federal Home Loan Bank advances outstanding which are due from three to four years of the Balance Sheet date. Amount of Federal Home Loan Bank advances outstanding which are due from two to three years of the Balance Sheet date. Amount of Federal Home Loan Bank advances outstanding which are due within one year of the Balance Sheet date. Represents the aggregate dollar amount of all future maturities of Federal Home Loan Bank advances from the Balance Sheet date. This amount should agree to the sum total of the related Balance Sheet and footnote disclosures. Borrowings from the Federal Home Loan Bank, which are primarily used to cover shortages in the required reserve balance and also in times of liquidity shortages. The member institution executes a promissory note, which is generally collateralized by government securities to the Federal Reserve or loans. This Schedule Shows Advances by Federal Home Loan Bank by Branch. Federal Home Loan Bank borrowings due within one year of the latest balance sheet date. The dollar amount of advances from the Federal Home Loan Bank, by branch, as of the Balance Sheet date. Discloses the earliest year of maturity for the advances from the Federal Home Loan Bank, by branch, as of the Balance Sheet date. Enter the last year of maturity for the advances from the Federal Home Loan Bank, by branch, as of the Balance Sheet date. Discloses the year of maturity, when only one maturity date applies. for the advances from the Federal Home Loan Bank, by branch, as of the Balance Sheet date. Discloses the lowest interest rate applicable to any of the advances from the Federal Home Loan Bank, by branch, as of the Balance Sheet date. Discloses the highest interest rate applicable to any of the advances from the Federal Home Loan Bank, by branch, as of the Balance Sheet date. Describes the basis for the interest rate (floating or fixed) applicable to the Federal Home Loan Bank advances of the entity as of Balance Sheet date. Discloses the single interest rate [if] applicable to the advances from the Federal Home Loan Bank, by branch, as of the Balance Sheet date. Name of one of the 12 regional Federal Home Loan Bank's from which the entity has borrowings (i.e., advances) at the Balance Sheet date. Describes the weighted average interest rate applicable to the specific advances from the Federal Home Loan Bank, by branch, as of the Balance Sheet date. Represents the total amount of advances due to the Federal Home Loan Bank, by Branch, as of the balance sheet date. FHLB (or Federal Reserve Bank) stock representing an equity interest in a FHLB (or Federal Reserve Bank); it does not have a readily determinable fair value because its ownership is restricted and it lacks a market (liquidity). Stock representing an equity interest in the Federal Home Loan Bank. The designated tax department of the government that is entitled to levy and collect income taxes from the entity in its country of domicile. Stock representing an equity interest in the Federal Reserve Bank. Amount of amortization to income from discounts on short-term negotiable time drafts drawn on and accepted by an institution (also known as Banker's Acceptances). Carrying amount as of the balance sheet date of materials capitalized as inventory because of their use in the growth and maintenance of animals and crops. Represents the amortization to expense from discounts on short-term negotiable time drafts drawn on and accepted by an institution (also known as Banker's Acceptances) which have been resold in the secondary market. The amount of cash paid for fees, excluding brokerage fees, during the current period. Cash received for fees during the current period. This element excludes cash proceeds from license fees. The cash outflow for the gross cost to originate or purchase finance receivables. The cash inflow of gross funds received from principal payments on finance receivables. The aggregate financial services revenue and operating interest income earned during the reporting period. Cash, evidence of an ownership interest in an entity, or a contract that both: (a) Imposes on one entity a contractual obligation (1) to deliver cash or another financial instrument to a second entity or (2) to exchange other financial instruments on potentially unfavorable terms with the second entity (b) Conveys to that second entity a contractual right (1) to receive cash or another financial instrument from the first entity or (2) to exchange other financial instruments on potentially favorable terms with the first entity. An irrevocable undertaking (typically by a financial institution) to guarantee payment of a specified financial obligation if defined events occur or fail to occur. The cash outflow paid to third parties in connection with debt origination, which will be amortized over the remaining maturity period of the associated long-term debt. Raising of funds or capital for the entity for use in its operations. Interest incurred for borrowed money used to produce goods and render services. The carrying amount as of the balance sheet date of homes that have been finished and are ready for sale, net of valuation allowance and impairment loss. The amortization method of a major finite-lived intangible asset class. 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. The straight-line method is the preferred amortization method, unless another method better reflects the pattern in which the asset is consumed. The class of the finite-lived intangible asset (for example, patents, trademarks, copyrights, etc.) 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. The weighted-average useful life of a major finite-lived intangible asset class. 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. Disclosure of the carrying value of amortizable intangibles assets, in total and by major class. Finite-lived intangible assets have a stated useful life over which their gross carrying value is amortized. 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. Aggregate amount of amortization expense recognized for intangible asset during the period. A recognized intangible asset shall be amortized over its estimated useful life to the reporting entity unless that life is determined to be indefinite. If an intangible asset has a finite useful life, but the precise length of that life is not known, that intangible asset shall be amortized over the best estimate of its useful life. The aggregate estimated amortization expense for each of the five succeeding fiscal years for intangible assets subject to amortization. The useful life of all finite-lived intangible assets. This may be stated as a fixed number (for example, 10 years) if all assets have the same useful life, or it can be stated in a range (for example, six to eight years) if there is a range of useful lives in the asset group. The calculated weighted-average useful life of all finite-lived intangible assets. An oxidation process that releases energy in the form of light and heat (flames) and often creates smoke. A loan secured by real property that has a first (highest) lien on such property in the event of default by the borrower. A five year schedule of maturities of debt of the parent company if not separately disclosed in the consolidated statements. A loan to an individual to purchase or refinance residential real estate such as a home, in which the real estate itself serves as collateral for the loan and in which the interest rate and the amount of each payment remain constant throughout the life of the loan. Long lived, depreciable assets used in the in-flight operation of the aircraft. The overflowing of a body of water. Describes the entity's accounting policy related to the recognition and recording of fees paid to other broker dealers for executing trades. 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 clearinghouse These include fees paid to clearing brokers and market specialists. Fees paid to other brokers to execute trades on their behalf. Exchange fees are charges by securities exchanges for the privilege of trading securities listed on that exchange. While Clearance fees primarily represents clearance fees paid to clearing brokers for equity transactions. Floor Brokerage, Exchange and Clearance Fees 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. 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. Fair value as of the balance sheet date of all foreign currency derivative assets designated as cash flow hedging instruments. Fair value as of the balance sheet date of all foreign currency derivatives designated as cash flow hedging instruments. Assertion that the amount of foreign currency cash flow hedge ineffectiveness is immaterial. Fair value as of the balance sheet date of all foreign currency derivative liabilities designated as cash flow hedging instruments. Fair value as of the balance sheet date of foreign currency derivative assets, which includes all such derivative instruments in hedging and nonhedging relationships that are recognized as assets on the balance sheet. Fair value as of the balance sheet date of all foreign currency derivative assets not designated as hedging instruments. Fair value as of the balance sheet date of all foreign currency derivatives not designated as hedging instruments. Fair value as of the balance sheet date of all foreign currency derivative liabilities not designated as hedging instruments. Fair value as of the balance sheet date of interest rate derivative liabilities, which includes all such derivative instruments in hedging and nonhedging relationships that are recognized as liabilities on the balance sheet. Fair value as of the balance sheet date of foreign currency derivative assets, net of foreign currency derivative liabilities, which includes all such derivative instruments in hedging and nonhedging relationships that are recognized on the balance sheet. Disclosure of foreign currency transactions and translation. This may include description of foreign currency transactions, foreign currency gains and losses, explanation of change in cumulative translation adjustment, description of effect of subsequent foreign currency exchange rate change, cumulative translation adjustment movement, foreign currency translation adjustment by component movement, translation adjustment for net investment hedge movement, adjustment for long-term intercompany transactions, schedule of long-term intercompany balances and any other foreign currency transactions and translation related items. Fair value as of the balance sheet date of all derivative assets designated as foreign currency fair value hedging instruments. Fair value as of the balance sheet date of all derivatives designated as foreign currency fair value hedging instruments. Fair value as of the balance sheet date of all derivative liabilities designated as foreign currency fair value hedging instruments. The amount of foreign earnings repatriated under the special one-time dividends received deduction provided to a US taxpayer by the American Jobs Creation Act of 2004. A description of the major provisions of the American Jobs Creation Act of 2004 and its implications, including the tax effects, on the accounting for income taxes of the reporting entity. A standardized contract, traded on a futures exchange, to buy or sell a certain currency, at a specified future date, at a fixed exercise rate (expressed as an exchange). An option that allows the holder to buy (if call) or sell (if put) an underlying currency at a fixed exercise rate, expressed as an exchange, during a specified period (an American option) or at a specified date (a European option). Represents general purpose loans to entities involved in producing, transporting, or merchandising products sold in the course of commerce which were originated in the foreign branches of the reporting entity. Reflects the carrying amount of unpaid loans issued to financial institutions located in a different country for cash needs or a financial asset purchase, including loans to real estate investment trusts, mortgage companies, and banks. The total value of loans, not otherwise specified in the existing taxonomy, originated in the foreign branches of the reporting entity. The aggregate value for all real estate loans, originated in the foreign branches of the reporting entity, consisting of: (1) mortgage loans that are secured by a (legal) security interest in real property (residences, commercial buildings or business real property), which thereby serves as collateral securing repayment of the loan and (2) construction financing, that is an obligation generally in the form of a (promissory) note, used for the funding of construction projects (loans secured by real property). The designated tax department of a government entitled to levy and collect income taxes from the entity outside its country of domicile. Defined benefit pension plans outside the reporting entity's home country. A defined benefit pension plan is a plan that defines an amount of pension benefit to be provided, usually as a function of one or more factors such as age, years of service, or compensation. Any pension plan that is not a defined contribution pension plan is a defined benefit pension plan. Postretirement benefit plans outside the reporting entity's home country. A plan that defines postretirement benefits in terms of monetary amounts (for example, $100,000 of life insurance) or benefit coverage to be provided (for example, up to $200 per day for hospitalization, 80 percent of the cost of specified surgical procedures, and so forth). Any postretirement benefit plan that is not a defined contribution postretirement plan is a defined benefit postretirement plan. The amount of insurance policy expenses on insurance that has been ceded to companies outside the United States and for which amounts are paid or due and owing from those foreign companies. The amount recorded as additions to net premiums written minus net losses paid minus the sum of loss adjustment expenses and underwriting costs and expenses on insurance ceded to companies outside the United States. The amount recorded as income on insurance ceded to companies outside the United States. Explanation of the reinsurance purpose, transaction type and accounting treatment of reinsurance transactions executed outside the United States. Information provided should include the nature of the contingent liability in connection with insurance ceded and the nature and effect of material nonrecurring reinsurance transactions. The additions to underwriting balances for the year for reported premiums, claims, and expenses where amounts can be reasonably estimated. Methodology and assumptions regarding insurance assumed by insurance entities outside the United States for which the open year method of accounting for these contracts is being used (premiums are included in the underwriting account when they become reasonably determinable). Amount of expenses recognized in the period pertaining to foreign reinsurance arrangements accounted for under the open year method. Net amount of premiums, claims, and expenses recognized in the period pertaining to foreign reinsurance arrangements accounted for under the open year method. Premiums that are included in the Underwriting Account when they become reasonably determinable. Amount of premiums recognized in the period pertaining to foreign reinsurance arrangements accounted for under the open year method. Amount of claims recognized in the period pertaining to foreign reinsurance arrangements accounted for under the open year method. Contracts negotiated between two parties to purchase and sell a specific quantity of a financial instrument, foreign currency, or commodity at a price specified at origination of the contract, with delivery and settlement at a specified future date. Forward contracts that specify a reference interest rate and an agreed-upon interest rate (one to be paid and one to be received) on an assumed deposit of a specified maturity at a specified future date (the settlement date). At the settlement date, the seller of the forward-rate agreement pays the buyer if interest calculated at the reference rate is higher than that calculated at the agreed-upon rate; conversely, the buyer pays the seller if interest calculated at the agreed-upon rate is higher than that calculated at the reference date. Plant used in connection with the fossil fuel generation of electricity. The rights, generally of limited duration, that the entity has obtained through a franchise arrangement to operate a business using another company's name, merchandise, services, methodologies, promotional support, marketing, and supplies. A financial instrument that is entered into separately and apart from any of the entity's other financial instruments or equity transactions, or that is entered into in conjunction with some other transaction and is legally detachable and separately exercisable. Amount of adjustment to opening balance sheet following bankruptcy and reorganization under different ownership, by type of adjustment. Amount of fresh-start adjustment to accounts payable. Amount of fresh-start adjustment to accrued expenses. Amount of fresh-start adjustment to accumulated depreciation and amortization. Amount of fresh-start adjustment to accumulated other comprehensive income (loss). Amount of fresh-start adjustment to additional paid-in capital. Amount of fresh-start adjustment to amortizable intangible assets. Total fresh-start adjustment to assets. Amount of fresh-start adjustment to buildings and improvements. Amount of fresh-start adjustment to noncurrent capital lease obligations. Amount of fresh-start adjustment to cash and cash equivalents. Amount of fresh-start adjustment to common stock. Total fresh-start adjustment to current assets. Total fresh-start adjustment to current liabilities. Amount of fresh-start adjustment to current capital lease obligations. Amount of fresh-start adjustment to current maturities of long-term debt. Amount of fresh-start adjustment to debtor-in-possession financing. Amount of fresh-start adjustment to deferred financing costs. Amount of fresh-start adjustment to current deferred income tax assets. Amount of fresh-start adjustment to noncurrent deferred income tax assets. Amount of fresh-start adjustment to deferred income tax liabilities. Amount of fresh-start adjustment to noncurrent deferred income tax liabilities. Amount of fresh-start adjustment to equipment. Amount of fresh-start adjustment to goodwill. Amount of fresh-start adjustment to inventories. Amount of fresh-start adjustment to investments. Amount of fresh-start adjustment to land. Amount of fresh-start adjustment to leasehold improvements. Total fresh-start adjustment to liabilities and stockholders' equity. Amount of fresh-start adjustment to liabilities subject to compromise. Total fresh-start adjustment to liabilities. Total fresh-start adjustment to long-term debt. Amount of fresh-start adjustment to nonamortizable intangible assets. Amount of fresh-start adjustment to other noncurrent obligations. Amount of fresh-start adjustment to total other noncurrent assets. Total fresh-start adjustment to other assets. Amount of fresh-start adjustment to other current liabilities. Amount of fresh-start adjustment to other long-term debt. Amount of fresh-start adjustment to other noncurrent obligations. Amount of fresh-start adjustment to other property and equipment. Amount of fresh-start adjustment to pension obligations. Amount of fresh-start adjustment to postconfirmation credit facility . Amount of fresh-start adjustment to other postretirement obligations. Amount of fresh-start adjustment to preferred and common stock held in treasury. Amount of fresh-start adjustment to preferred stock. Amount of fresh-start adjustment to prepaid and other current assets. Total fresh-start adjustment to property and equipment, net. Amount of fresh-start adjustment to property under capital leases. Amount of fresh-start adjustment to receivables. Amount of fresh-start adjustment to reorganization value in excess of amounts allocable to identifiable assets (generally due to the revaluation of assets and liabilities). Amount of fresh-start adjustment to restricted cash and cash equivalents. Amount of fresh-start adjustment to noncurrent restricted cash and cash equivalents. Amount of fresh-start adjustment to retained earnings (deficit). Amount of fresh-start adjustment to short-term investments. Amount of fresh-start adjustment to short-term borrowings. Total fresh-start adjustment to stockholders' equity. Description and amount of adjustment to historical balance sheet to arrive at fresh-start amount. Date of fresh-start or pro forma fresh-start balance sheet. Funds held by the ceding insurer on behalf the reinsurer, including funds held in trust, under reinsurance treaties or contracts with the assuming insurer as security for the payment of the obligations thereunder, which represent a liability of the ceding insurer. The amount of cash, securities, or other assets held by a third-party trustee pursuant to the terms of an agreement which assets are available to be used by beneficiaries to that agreement only within the specific terms thereof and which agreement is expected to terminate within one year of the balance sheet date (or operating cycle, if longer) at which time the assets held-in-trust will be released or forfeited. The amount of cash, securities, or other assets held by a third-party trustee pursuant to the terms of an agreement which assets are available to be used by beneficiaries to that agreement only within the specific terms thereof and which agreement is expected to terminate more than one year from the balance sheet date (or operating cycle, if longer) at which time the assets held-in-trust will be released or forfeited. The total amount of cash and securities held by third party trustees pursuant to terms of debt instruments or other agreements as of the date of each statement of financial position presented, which can be used by the trustee only to pay the noncurrent portion of specified obligations. Rental expense incurred for leased assets including furniture and equipment which has not been recognized in costs and expenses applicable to sales and revenues; for example, cost of goods sold or other operating costs and expenses. Long lived, depreciable assets, commonly used in offices and stores. Carrying amount at the balance sheet date for long-lived, depreciable asset commonly used in offices and stores. Examples include desks, chairs, and store fixtures. The amount of amortization expense expected to be recognized during the fifth twelve-month period following the balance sheet date. The amount of amortization expense expected to be recognized during the fourth twelve-month period following the balance sheet date. The amount of amortization expense expected to be recognized during the twelve-month period following the balance sheet date. The amount of amortization expense expected to be recognized during the third twelve-month period following the balance sheet date. The amount of amortization expense expected to be recognized during the second twelve-month period following the balance sheet date. Futures contracts are forward-based contracts to make or take delivery of a specified financial instrument, foreign currency, or commodity at a specified future date or during a specified period at as specified price or yield. Futures are standardized contracts traded on an organized exchange. A description of the accrued obligation to policyholders pertaining to insured events pertaining to long-duration contracts, which can be viewed as either (a) the present value of future benefits to be paid to or on behalf of policyholders and expenses less the present value of future net premiums payable under the insurance contracts or (b) the accumulated amount of net premiums already collected less the accumulated amount of benefits and expenses already paid to or on behalf of policyholders. The change in the future policy benefit reserve balance on the balance sheet. Description of the movement from beginning to ending balance of an accrued obligation to policy and contract holders that relates to insured events, and can be viewed as either (a) the estimated present value of future benefits to be paid to or on behalf of policyholders and expenses less the present value of future net premiums payable under the insurance contracts or (b) the accumulated amount of net premiums already collected less the accumulated amount of benefits and expenses already paid to or on behalf of policyholders. The liability is increased by additional assumed liabilities, increased or decreased by adjustments to reserves and decreased by benefits paid and contract terminations. Monetary decrease in the future benefit reserve resulting from amounts paid to policy and contract holders during the period for policy benefit claims. Methodology and assumptions for accrued obligation to policyholders that relates to insured events, and can be viewed as either (a) the present value of future benefits to be paid to or on behalf of policyholders and expenses less the present value of future net premiums payable under the insurance contracts or (b) the accumulated amount of net premiums already collected less the accumulated amount of benefits and expenses already paid to or on behalf of policyholders. Decrease in the future benefit reserve resulting from expirations of policies and cancellations of rights of policy and contract holders (for breach of contract). Increase in the period in the accrued obligations to policy and contract holders that relates to insured events, and can be viewed as either (a) the estimated present value of future benefits to be paid to or on behalf of policyholders and expenses less the present value of future net premiums payable under the insurance contracts or (b) the accumulated amount of net premiums already collected less the accumulated amount of benefits and expenses already paid to or on behalf of policyholders. Accounting policy pertaining to an insurance entity's net liability for future benefits (for example, death, cash surrender value) to be paid to or on behalf of policyholders, describing the bases, methodologies and components of the reserve, and assumptions regarding estimates of expected investment yields, mortality, morbidity, terminations and expenses. The aggregate amount of policy reserves (provided for future obligations including unpaid claims and claims adjustment expenses) and policy benefits (liability for future policy benefits) as of the balance sheet date; grouped amount of all the liabilities associated with the company's insurance policies. The accrued obligation to policyholders that relates to individual and group annuities and supplementary contracts insured events, and can be viewed as either (a) the present value of future benefits to be paid to or on behalf of policyholders and expenses less the present value of future net premiums payable under the insurance contracts or (b) the accumulated amount of net premiums already collected less the accumulated amount of benefits and expenses already paid to or on behalf of policyholders. The sum of the known and estimated amounts payable as of the balance sheet date to life insurance policyholders that relates to insured events which can be viewed as either (a) the present value of future benefits to be paid to or on behalf of policyholders and expenses less the present value of future net premiums payable under the insurance contracts or (b) the accumulated amount of net premiums already collected less the accumulated amount of benefits and expenses already paid to or on behalf of policyholders. The movement from beginning to ending balance of an accrued obligation to policyholders that relates to insured events, and can be viewed as either (a) the present value of future benefits to be paid to or on behalf of policyholders and expenses less the present value of future net premiums payable under the insurance contracts or (b) the accumulated amount of net premiums already collected less the accumulated amount of benefits and expenses already paid to or on behalf of policyholders. The liability is increased by additional assumed liabilities, increased or decreased by adjustments to reserves and decreased by benefits paid and contract terminations. The accrued obligation to policyholders as of the balance sheet date that relates to contracts other than individual and group annuities and supplementary contracts insured events for long-duration contracts, and can be viewed as either (a) the present value of future benefits to be paid to or on behalf of policyholders and expenses less the present value of future net premiums payable under the insurance contracts or (b) the accumulated amount of net premiums already collected less the accumulated amount of benefits and expenses already paid to or on behalf of policyholders. The sum of the known and estimated amounts payable as of the balance sheet date to policyholders pertaining to insured events for long-duration contracts, which can be viewed as either (a) the present value of future benefits to be paid to or on behalf of policyholders and expenses less the present value of future net premiums payable under the insurance contracts or (b) the accumulated amount of net premiums already collected less the accumulated amount of benefits and expenses already paid to or on behalf of policyholders. Identifies the line item of the income statement that reflects the gain recognized in the period upon resolution of a previously disclosed contingent gain. Amount of gain recognized in the period that had been disclosed in prior periods as a contingent gain. The amount or range of possible amounts of gain that could be realized upon the resolution of a contingency. The gain relating to components of the gain (loss) on the cash flow hedging instrument excluded from the assessment of cash flow hedge effectiveness. Recognized in earnings. Gain relating to components of the gain (loss) on the fair value hedging instrument excluded from the assessment of fair value hedge effectiveness. Recognized in earnings. Amount of gain recognized in earnings when a hedged firm commitment no longer qualifies as a fair value hedge. Adjustments to gains (losses) arising from an extraordinary item recognized in a prior period. Circumstances attendant to extraordinary items frequently require estimates, for example, of associated costs and occasionally of associated revenue, based on judgment and evaluation of the facts known at the time of first accounting for the event. Each adjustment in the current period of an element of an extraordinary item that was reported in a prior period should be separately disclosed as to year of origin, nature, and amount and classified separately in the current period in the same manner as the original item. If the adjustment is the correction of an error, the provisions of existing generally accepted accounting principles would apply under SFAS 154, paragraphs 25 and 26. This element is gross of the related tax effect. The gain or loss is the pre-tax difference between the net condemnation award and the entity's adjusted basis of the condemned property. Aggregate net gain (loss) on all derivative instruments recognized in earnings during the period, before tax effects. The gains and losses included in earnings resulting from the sale or disposal of tangible assets. Gain or loss recorded from sale of oil and gas properties. The gains and losses included in results of operations resulting from the sale or disposal of other assets not otherwise defined. Reflects the difference between the fair value of payments made to legally extinguish a debt and its carrying value at that time. This item excludes the write-off of amounts previously capitalized as debt issuance costs. The net gain (loss) relating to components of the gain (loss) on the cash flow hedging instrument excluded from the assessment of cash flow hedge effectiveness. Recognized in earnings. Net gain (loss) relating to components of the gain (loss) on the fair value hedging instrument excluded from the assessment of fair value hedge effectiveness. Recognized in earnings. Amount of net gain (loss) recognized in earnings when a hedged firm commitment no longer qualifies as a fair value hedge. Amount of gain (loss) recognized in earnings for the period when a hedged firm commitment no longer qualifies as an foreign currency fair value hedge. Amount of gain (loss) recognized in earnings when a hedged firm commitment no longer qualifies as an interest rate fair value hedge. Amount of gain (loss) recognized in earnings when a hedged firm commitment no longer qualifies as an price risk fair value hedge. The gains and losses incurred by an entity in risk management activities. The excess or deficiency of net proceeds from sale in the period compared to carrying value of intangible assets as of consummation date of the sale. Gain (loss) incurred in oil and gas hedging activities. The net gain (loss) recognized in earnings during the reporting period due to cash flow hedge ineffectiveness. Recognized in earnings. Amount of unrealized gain (loss) related to the increase (decrease) in fair value of derivatives designated as cash flow hedging instruments. Recorded in accumulated other comprehensive income to the extent that the cash flow hedge is determined to be effective. The net gain (loss) recognized in earnings in the period relating to components of the gain (loss) on credit risk hedging instruments excluded from the assessment of hedge effectiveness. The net gain (loss) relating to components of the gain (loss) on foreign currency cash flow hedging instruments excluded from the assessment of fair value hedge effectiveness. Recognized in earnings. The net gain (loss) recognized in earnings in the period relating to components of the gain (loss) on foreign currency fair value hedging instruments excluded from the assessment of fair value hedge effectiveness. The net gain (loss) included in earnings for the period relating to components of the gain (loss) on interest rate cash flow hedging instruments excluded from the assessment of fair value hedge effectiveness. The net gain (loss) included in earnings for the period relating to components of the gain (loss) on interest rate fair value hedging instruments excluded from the assessment of fair value hedge effectiveness. The net gain (loss) recognized in earnings in the period relating to components of the gain (loss) on price risk cash flow hedging instruments which are excluded from the assessment of fair value hedge effectiveness. The net gain (loss) relating to components of the gain (loss) on price risk fair value hedging instruments excluded from the assessment of fair value hedge effectiveness. Recognized in earnings. The net gain (loss) recognized in earnings in the period relating to components of the gain (loss) on price risk hedging instruments excluded from the assessment of fair value hedge effectiveness. The gains and losses generated when the net condemnation award is more (less) than the adjusted basis of the condemned property. The aggregate net gain (loss) from increase (decrease) in fair value of credit risk derivatives included in earnings. The net gain (loss) recognized in earnings during the reporting period due to the ineffectiveness of the hedge on credit risk. The gains and losses from increase (decrease) in fair value of derivatives included in earnings. The amount of net gain (loss) reclassified into earnings in the period when cash flow hedge is discontinued because it is probable that the original forecasted transactions will not occur by the end of the original period or an additional two month time period. The amount of net gain (loss) reclassified into earnings when foreign currency cash flow hedge is discontinued because it is probable that the original forecasted transactions will not occur by the end of the original period or an additional two month time period. The amount of net gain (loss) reclassified into earnings when interest rate cash flow hedge is discontinued because it is probable that the original forecasted transactions will not occur by the end of the original period or an additional two month time period. The amount of net gain (loss) reclassified into earnings when price risk cash flow hedge is discontinued because it is probable that the original forecasted transactions will not occur by the end of the original period or an additional two month time period. Increases and decreases in equity (net assets) from peripheral or incidental sale or disposal of assets or property (anything owned by an individual or an entity, which has commercial or exchange value) of an entity except those that result from revenues or investments by owners. The gains and losses included in earning resulting from the sale or disposal of other assets not otherwise defined. The gains and losses from the sale or disposal of assets or property which is anything owned by an individual or an entity, which has commercial or exchange value. The gains and losses included in results of operations resulting from the sale or disposal of property, plant and equipment. Net gain (loss) recognized in earnings during the reporting period due to the fair value hedges' ineffectiveness Total amount of gain (loss) derived from fair value hedges recognized in earnings in the period. The net gain (loss) during the reporting period due to ineffectiveness in foreign currency cash flow hedges. Recognized in earnings. Amount of gain (loss) recognized in earnings in the period from the increase (decrease) in fair value of foreign currency derivatives not designated as hedging instruments. Amount of unrealized gain (loss) related to the increase (decrease) in fair value of foreign currency exchange rate derivatives designated as cash flow hedging instruments. Recorded in accumulated other comprehensive income to the extent that the cash flow hedge is determined to be effective. Aggregate impact of foreign currency derivatives on earnings for the period. Includes impact of foreign currency cash flow hedge ineffectiveness and the ineffectiveness of fair value hedging derivatives and full change in fair value of the foreign currency derivatives not designated as hedging instruments. Amount of gain (loss) from the increase (decrease) in fair value of foreign currency derivatives and nonderivative instruments designated as fair value hedging instruments which were recognized in earnings, net of offsets by the gain (loss) on the hedged item to the extent that the fair value hedge was determined to be effective. The net gain (loss) recognized in earnings during the period due to the ineffectiveness on foreign currency fair value hedges. The net gain (loss) during the reporting period due to ineffectiveness in interest rate cash flow hedges. Recognized in earnings. Amount of unrealized gain (loss) related to the increase (decrease) in fair value of interest rate derivatives designated as cash flow hedging instruments, which was recorded in accumulated other comprehensive income to the extent that the cash flow hedge was determined to be effective. Amount of gain (loss) included in earnings for the period from the increase (decrease) in fair value of interest rate derivatives not designated as hedging instruments. The aggregate net gain (loss) on interest rate derivatives included in earnings. The net gain (loss) recognized in earnings during the period due to the ineffectiveness on interest rate fair value hedges Increases and decreases in equity (net assets) from peripheral or incidental investment transactions of an entity except those that result from revenues or investments by owners. The gains and losses included in earning resulting from the sale or disposal of land and property. Amount of unrealized gain (loss) arising from the change in fair value of price risk derivatives designated as cash flow hedging instruments recorded in accumulated other comprehensive income in the period, before taxes, to the extent that the cash flow hedge is determined to be effective. The net gain (loss) recognized in earnings during the period due to ineffectiveness in price risk cash flow hedges. Amount of gain (loss) recognized in earnings in the period from the increase (decrease) in fair value of price risk derivatives not designated as hedging instruments. The aggregate net gain (loss) on price risk derivatives included in earnings in the period. Amount of unrealized gain (loss) recognized in earnings in the period from the increase (decrease) in fair value of price risk derivatives and nonderivative instruments designated as fair value hedging instruments, as offset by the gain (loss) on the hedged item to the extent that the fair value hedge is determined to be effective. The net gain (loss) recognized in earnings during the reporting period due to the ineffectiveness of price risk fair value hedges. The net gain (loss) recognized in earnings during the reporting period due to the ineffectiveness on price risk cash flow and fair value hedges The gains and losses included in earning resulting from the sale of interest in projects. Represents the net gain or loss arising from the sale of assets held or available for lease, by the owner (lessor), under contractual arrangements classified as operating leases for accounting and financial reporting purposes. Amount of gain (loss) realized and recognized on a transfer of loans receivables qualifying as a sale. Reflects the net positive (negative) amount derived from subtracting from net proceeds of sale the carrying amounts, net of allocated reserves, of financial assets transferred to third parties in transactions that qualify for sales treatment. The gains and losses from the sale or disposal of oil and gas properties which includes refineries, pipelines and so forth. Gain (loss) included in earnings resulting from the sale of interest in projects. Amount of gain (loss) realized and recognized on a transfer of trade receivables qualifying as a sale. Reflects the net positive (negative) amount derived from subtracting from net proceeds of sale the carrying amounts, net of allocated reserves, of financial assets transferred to third parties in transactions that qualify for sales treatment. Gain (loss) incurred in risk management activities. Amount of net gains (losses) recognized during the reporting period on assets that were transferred into separate accounts. The net proceeds or assets obtained in excess of (less than) the net carrying amount of assets recorded, or assets distributed and liabilities assumed less than (in excess of) litigation reserves extinguished, in settlement of a litigation matter. Represents (for other than an insurance entity in its normal claims settlement process), the amount of income (expense) recognized in the period to settle pending or threatened litigation and insurance claims. The difference between the sale price or salvage price and the book value of a property, plant, and equipment asset that was sold or retired during the reporting period. This element refers to the gain (loss). The gain (loss) resulting from the divestiture of a business not classified as a discontinued operation. It is included in income from continuing operations before income taxes in the income statement. A gain or loss realized on a transfer, accounted for as a sale, of all or a portion of financial assets in which the transferor surrenders control and receives consideration other than a beneficial interest in the assets transferred. Reflects the amount of sales proceeds in excess of, or deficient from, the sum of the carrying amounts of transferred financial assets plus transaction costs. The gain recognized in earnings during the reporting period representing due to cash flow hedge ineffectiveness. The amount of gain reclassified into earnings in the period when cash flow hedge is discontinued because it is probable that the original forecasted transactions will not occur by the end of the original period or an additional two month time period. Gain recognized in earnings during the reporting period representing due to fair value hedges' ineffectiveness. Amount of unrealized gain related to the increase in fair value of foreign currency exchange rate derivatives designated as cash flow hedging instruments. Recorded in accumulated other comprehensive income to the extent that the cash flow hedge is determined to be effective. Amount of unrealized gain from the increase in fair value of price risk derivatives designated as cash flow hedging instruments recorded in accumulated other comprehensive income in the period, before taxes, to the extent that the cash flow hedge is determined to be effective. Difference between the sale price and the carrying value when a securitized financial asset is accounted for as a sale. Amount of gain recognized during the reporting period on assets that were transferred into separate accounts. The amount of net (gain) loss recognized in net periodic benefit cost as a result of an irrevocable action that relieves the employer (or the plan) of primary responsibility for a pension benefit obligation and eliminates significant risks related to the obligation and the assets used to effect the settlement. Examples of transactions that constitute a settlement include (a) making lump-sum cash payments to plan participants in exchange for their rights to receive specified pension benefits and (b) purchasing nonparticipating annuity contracts to cover vested benefits. Amount represents the difference between the fair value of the payments made and the carrying amount of the debt at the time of its extinguishment. The gains and losses from the sale or disposal of assets or property which is anything owned by an individual or an entity, which has commercial or exchange value. Amount represents the difference between the cash acquisition price of the debt and the net carrying amount of the debt at the time of its extinguishment. System used for the primary purpose of distributing a gas to the consumer. Long lived, depreciable assets for gathering and processing natural gas. Revenue related to midstream and downstream gas activities. May include the following: gathering from wells, processing to remove impurities, storage, transmission, and the sale of natural gas and related products. Carrying value as of the balance sheet date of obligations incurred and payable to an underproduced working interest owner when an overproduced working interest owner has sold gas in excess of the party's ownership percentage. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Developed acres are acres spaced or assigned to productive wells. Gross acreage is an acre in which a working interest is owned. Developed acres are acres spaced or assigned to productive wells. Net acres is the sum of the fractional interest owned based on working interests or other economic arrangements. Undeveloped acreage is considered to be those lease acres 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 acreage contains proved reserves. Gross acreage is an acre in which a working interest is owned. Undeveloped acreage is considered to be those lease acres 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 acreage contains proved reserves. Net acres is the sum of the fractional interest owned based on working interests or other economic arrangements. Detailed element information regarding actual developed and undeveloped gas and oil acreage (both gross and net). Gross acreage is an acre in which a working interest is owned. Carrying value of the discounted future value of a contract to purchase gas at favorable prices that is expected to be realized after one year (or beyond the operating cycle if longer). Long lived, depreciable assets used for the primary purpose of transmitting and distributing gas product to the consumer. System used for the primary purpose of transmitting a gas product to the customer. The aggregate total of generally recurring costs associated with normal operations, excluding those directly related to the marketing or selling of products or services. The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line. The general business tax credits are the sum of numerous tax credits which include, but are not limited to, investment, alcohol fuels, low income housing, alternative fuels, alternative motor vehicles, hurricane relief, disabled access, renewable resources electricity production, employer social security, orphan drug, new markets, employer provided child care facilities and services, biodiesel fuels, low sulfur diesel fuel production, distilled spirits, and the advanced nuclear power facilities credit. A tax credit carryforward is the amount by which tax credits available for utilization exceeded statutory limits on inclusion in historical filings. They can only be utilized if sufficient tax-basis income is generated in future periods and providing tax laws continue to allow such utilization. Disclosure that addresses (a) how and why an entity uses derivative instruments, (b) how derivative instruments and related hedged items are accounted for, and (c) how derivative instruments affect an entity's financial position, results of operations, and cash flows. General Liability is a type of business insurance which provides insurance coverage for business operations liability, products and completed operations, and personal injury. Medical payments coverage may also be included. Distributions from earnings as the general partner of a partnership included in the consolidated financial statements. Description of shares of ownership of the general partners in a publicly traded limited partnership or a master limited partnership (MLP), which are represented by units that detail various rights, preferences and privileges including: redemption, conversion, liquidation, tax status of distribution per unit and the sharing in distributions. General partners have unlimited liability and manage the partnership. The outstanding shares of ownership, measured in units, of the general partner. The general partner is a partner of a publicly traded limited partnership or master limited partnership who has unlimited liability and manages the partnership. Capital contributed by the general partner. The general partner is a partner of a publicly traded limited partnership or master limited partnership who has unlimited liability and manages the partnership. Aggregate cumulative cash distributions made to the general partner. The general partner is a partner of a publicly traded limited partnership or master limited partnership who has unlimited liability and manages the partnership. Aggregate cumulative net income shared by the general partner. The general partner is a partner of a publicly traded limited partnership or master limited partnership who has unlimited liability and manages the partnership. Capital account balance of the general partner. The general partner is a partner of a publicly traded limited partnership or master limited partnership who has unlimited liability and manages the partnership. Reflects the percentage that a specified dollar value on the balance sheet or income statement in the period from one or more specified geographic areas is to a corresponding consolidated, segment, or product line amount. Risk is the materially adverse effects of economic decline or antagonistic political actions resulting in loss of assets, sales volume, labor supply, or source of materials and supplies in a US state or a specified country, continent, or region such as EMEA (Europe, Middle East, Africa). The carrying amount of goodwill, goodwill acquired during the year, goodwill impairment losses recognized, goodwill written off due to the sale of a business unit and any other changes to goodwill during the period in total and for each reportable segment. Describes an entity's accounting policy for assessing and measuring goodwill impairment and when to test goodwill for impairment. Describes an entity's accounting policy for goodwill. This accounting policy also may address how an entity assesses and measures impairment of goodwill, how reporting units are determined, how goodwill is allocated to such units, and how the fair values of the reporting units are determined. Describes an entity's accounting policy for finite-lived intangible assets. This accounting policy also may address: (1) the amortization method used (2) the useful lives of such assets (3) how the entity assesses and measures impairment of such assets Describes an entity's accounting policy for indefinite-lived intangible assets (that is, those intangible assets not subject to amortization). This accounting policy also may address how the entity assesses whether events and circumstances continue to support an indefinite useful life and how the entity assesses and measures impairment of such assets. Describes an entity's accounting policy for intangible assets. This accounting policy may address both intangible assets subject to amortization and those that are not. The following also may be disclosed: (1) a description of intangible assets (2) the estimated useful lives of those assets (3) the amortization method used (4) how the entity assesses and measures impairment of such assets (5) how future cash flows are estimated (6) how the fair values of such asset are determined. Describes an entity's accounting policy for goodwill and intangible assets. This accounting policy also may address how an entity assesses and measures impairment of goodwill and intangible assets. Name of the reporting segment to which goodwill has been allocated. Schedule of goodwill and the changes during the year due to acquisition, sale, impairment or for other reasons by segment. Reflects the percentage that revenues in the period from one or more significant customers is to net revenues, as defined by the entity, such as total net revenues, product line revenues, segment revenues. Risk is the materially adverse effects of termination of a significant contract or group of contracts or from future loss of a significant portion of business with a specified political body or unit thereof, such as Department of Defense, US Navy, New York City. General description regarding ongoing government investigations into illegal or unethical activity in the procurement of government defense contracts. If a government restricts the disclosure of estimated reserves for properties under its authority, or of amounts under long-term supply, purchase, or similar agreement or contracts, or if the government requires the disclosure of reserves other than proved, the enterprise shall indicate that the disclosed reserve estimates or amounts do not include figures for the name country or that reserve estimates include reserves other than proved. Where government contracts constitute a substantial part of the business, a general description of the possible uncertainties resulting from the renegotiation of government contracts and subcontracts which are subject to renegotiation. Carrying amount as of the balance sheet date of amounts due under the terms of governmental, corporate, or foundation grants. The amount of accumulated depreciation as of the balance sheet date pertaining to real estate properties identified in S-X Schedule 12-28. Gross carrying value of real estate as of the balance sheet date. Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity. Carrying amount as of the balance sheet date of agricultural goods that are not yet mature and thus have not yet been harvested. The guarantee granted to a business or its owners that the revenue of the business (or a specific portion of a business) for a specified period of time will be at least a specified amount. A written promise to a lender guaranteeing the debt of another party exposes the entity to loss if that party fails to comply with the terms of the arrangement. The guarantee of the collection of the scheduled contractual cash flows from individual financial assets held by a special-purpose entity (SPE). Total net amount of increases and decreases to the liability for guaranteed minimum benefits on long-duration contracts occurring during the period, for all guaranteed benefit types. Sum of the amount of expected guaranteed benefits in excess of the projected account balances for minimum guaranteed benefit contracts as of the balance sheet date for all guaranteed benefit types. Sum of the amount of expected guaranteed benefits in excess of the projected account balances for minimum guaranteed benefit contracts, as of the balance sheet date, net of reinsurance recoverables, for all guaranteed benefit types. Total of amount of guaranteed minimum benefit expense incurred during the period presented, resulting in an increase to the liability for expected guaranteed minimum benefits in excess of projected account values, for all guaranteed benefit types. The amount of the liability as of the balance sheet date pertaining to the guarantee given by the insurance entity to contract holders of a specified rate of return (a guaranteed yield) on their investments for a specified period. Assumptions used in determining the loss reserve for negotiated contracts between an insurance enterprise (issuer) and an investor, typically a pension plan or savings and investment plan. GICs held by defined benefit pension plans generally provide for a specified return on principal invested over a specified period. The maximum interest rate applied to the deposits made by or on behalf of policyholders for negotiated contracts between an insurance enterprise (issuer) and an investor, typically a pension plan or savings and investment plan during the stated period. The minimum interest rate applied to guaranteed investment contract policyholder deposits during the stated period. Assumptions surrounding the interest rate paid on a negotiated contract between an insurance enterprise (issuer) and an investor, typically a pension plan or savings and investment plan. The estimated value of withdrawal benefits in excess of the total of projected account balances and any additional liabilities treated as a benefit reserve provided over the accumulation period on long-duration contracts. The guaranteed account value floor that is available to a contractor policy holder in cash. The features in insurance contracts which provide that in the event of the insured's death, the beneficiary or other party to whom payment should be made will receive the greater of the policyholder's or contract holder's account balance or another amount defined in the contract. The benefit in long-duration contracts to provide a guaranteed minimum amount available for annuitization after a specified period, which is in addition to a guaranteed minimum annuity rate. The minimum amount (usually stated as a percentage of premiums) that will be available for withdrawal pursuant to terms of the long-duration contract. Regardless of the contract value, the contract or policy holder is guaranteed the right to periodic withdrawals from the contract until the premiums deposited into the contract are withdrawn. Describes an entity's accounting policies for guarantees, indemnifications and product warranties, and methodology used in determining the amount of such liabilities. May include a description of pertinent facts and circumstances. Percentage deduction to take into account portfolio and market risk on Bankers' Acceptances, Certificates of Deposit and Commercial Paper. Percentage deduction to take into account portfolio and market risk on security collateral commitments. Percentage deduction to take into account portfolio and market risk on corporate obligations. Percentage deduction to take into account portfolio and market risk on options. Percentage deduction to take into account portfolio and market risk on securities collateralizing secured demand notes. Percentage deduction to take into account portfolio and market risk on securities. Percentage deduction to take into account portfolio and market risk on State and Municipal Government Obligations. Percentage deduction to take into account portfolio and market risk on stocks and warrants. Percentage deduction to take into account portfolio and market risk on trading and investment securities. Percentage deduction to take into account portfolio and market risk on US and Canadian Government Obligations. Percentage deduction to take into account portfolio and market risk on undue concentrations. Aggregate fair value of all derivative assets designated as hedging instruments. Includes instruments designated as cash flow hedges, fair value hedges, and hedges of net investments in foreign operations. Description of the types of hedge designations that are used for credit risk derivatives, such as cash flow hedge, fair value hedge, or no hedge designation. Description of the types of hedge designations that are used for foreign currency derivatives, such as cash flow hedge, fair value hedge, hedge of net investment in foreign operations, or no hedge designation. Description of the types of hedge designations that are used for interest rate derivatives, such as cash flow hedge, fair value hedge, hedge of net investment in foreign operations, or no hedge designation. Description of the types of hedge designations that are used for price risk derivatives, such as cash flow hedge, fair value hedge, hedge of net investment in foreign operations, or no hedge designation. Aggregate fair value of all derivative liabilities designated as hedging instruments. Includes instruments designated as cash flow hedges, fair value hedges, and hedges of net investments in foreign operations. Aggregate net fair value of all derivative instruments designated as hedging instruments. Includes instruments designated as cash flow hedges, fair value hedges, and hedges of net investments in foreign operations. Carrying amount as of the balance sheet date of the asset arising from a financial instrument or a contract used to hedge price changes in underlying assets, and which are expected to be converted into cash or otherwise disposed of within a year or the normal operating cycle, if longer. Carrying amount as of the balance sheet date of the asset arising from a financial instrument or a contract used to hedge price changes in underlying assets, and which are expected to be converted into cash or otherwise disposed of after a year or beyond the normal operating cycle, if longer. This item represents disclosure of the basis (methodology and assumptions) for allocating securities which do not have a single contractual maturity date, such as mortgage-backed securities, over several maturity groupings. Such securities are categorized as held-to-maturity. A revolving, open-end loan extended under a line of credit and secured by the borrower's residential property. Revolving line of credit extended to a homeowner and collateralized by the equity in the home. Such lines of credit are generally subordinated to the homeowner's mortgage loan or loans. Loan proceeds are generally unrestricted as to use by the borrower. A tropical windstorm. Fair value as of the balance sheet date of hybrid instruments. Disclosure of property, plant and equipment income statement elements which may include depreciation, depletion and amortization expense and gains and losses on disposition of long lived assets used in the production of revenue. Maximum interest rate in the range of interest rates used to calculate future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and cost of settling insured claims and cost incurred in the claim settlement process of immediate terminal funding annuities. Minimum interest rate in the range of interest rates used to calculate future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and cost of settling insured claims and cost incurred in the claim settlement process of immediate terminal funding annuities. Relevant interest rate assumptions that are an integral part of the methodology used in calculating the future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and costs of settling insured claims and costs incurred in the claims settlement process for immediate or terminal funding annuities. Assertion that foreign currency derivatives had no material effect on earnings in the period. Resulting effect of restatement on partners' capital of beginning periods. When prior period adjustments are recorded, the resulting effects (both gross and net of applicable income tax) on the net income of prior periods should be disclosed in the annual report for the year in which the adjustments are made. When financial statements for a single period only are presented, this disclosure should indicate the effects of such restatement on the balance of retained earnings at the beginning of the period and on the net income of the immediately preceding period. The amount of an adjustment to a previously reported goodwill impairment charge. Description of a change in the estimated amount of a goodwill impairment charge, including the facts and circumstances, including a change in assumptions, underlying the change in estimate. Identifies the segment in which the goodwill impairment was incurred. Description of the underlying cause of impairment of goodwill, such as a significant and more than temporary reduction in sales of a business unit. The name of the income statement line item caption that includes the goodwill impairment charge if it is not readily apparent from the income statement. Description of how the fair value of the impaired goodwill of the reporting unit was determined for goodwill valuation purposes. If the second step of the goodwill impairment test is not complete before the financial statements are issued and a goodwill impairment loss is probable and can be reasonably estimated, the best estimate of the impairment loss is used. In subsequent periods when the estimate is finalized or other events occur, resulting in an adjustment to the impairment amount, the reason for using the estimate should be disclosed. A description of the finite or indefinite-lived intangible asset (excluding goodwill) that is impaired. Description of the underlying cause of impairment of the intangible asset, such as loss of value due to technological obsolescence. The name of the income statement line item caption that includes the intangible asset impairment charge. Description of the method used by the entity to determine the fair value of the impaired intangible asset. The reportable segment in which the impaired intangible asset (excluding goodwill) resides. Describes the facts and circumstances leading to the recording of each impairment charge in the period, states the amount of the impairment charge, the method of determining fair value of the associated asset, the caption in the income statement in which the impairment loss is aggregated, and the segment in which the impaired intangible asset is reported. This disclosure does not include impairment of goodwill. The aggregate amount of write-downs for impairments recognized during the period for long lived assets held for use (including those held for disposal by means other than sale). Loss recognized as a result of the initial and subsequent write-down of a long-lived asset's (disposal group's) carrying amount to fair value. A description of the impaired asset to be disposed of by a method other than sale. The carrying amount on the books of the entity of the impaired asset to be disposed of by a method other than sale. A description of the facts and circumstances leading to the impairment of the long-lived asset (asset group) to be disposed of by a method other than sale. Caption in the income statement or the statement of activities that includes the impairment loss for the long-lived asset (asset group) to be disposed of by a method other than sale. The segment in which the impaired long-lived asset (asset group) being disposed of by a method other than sale is reported. Impairment losses measured as the amount by which the carrying amount of the business or real estate partnerships exceeds the fair value of the business or partnership. For the asset (disposal group) that is reclassified back to held and used from held-for-sale, the amount of impairment charge that is recognized on the reclassification date. The charge against earnings resulting from the write down of the carrying value of goodwill to a lesser amount that is deemed to be recoverable based on projected cash flows or some other analysis. Such impairment charge may be triggered, among other things, by the sale or abandonment of all or a part of the business unit to which the goodwill is allocated, or incurrence of net operating losses. The charge against earnings resulting from the aggregate write down of an asset to an amount that can be expected to be realized or recovered. The aggregate charge against earnings resulting from the write down of the carrying amount of intangible assets to a lower fair value. The aggregate charge against earnings resulting from the write down of the carrying amount of intangible assets plus the impairment of goodwill to a lower fair value. Represents the amount by which the carrying amount exceeds the fair value of the investment. A description of the impaired assets to be held and used by the entity. A description of the facts and circumstances leading to the impairment of the long-lived asset (asset group) held and used. Caption in the income statement or the statement of activities that includes the impairment loss for the long-lived asset (asset group) held and used. The segment in which the impaired long-lived asset (asset group) being held and used is reported. Describes an entity's accounting policy for recognizing and measuring the impairment of long-lived assets, including finite-lived intangible assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and indefinite-lived intangible assets. Describes an entity's accounting policy for long-lived assets to be sold. Describes an entity's accounting policy for recognizing and measuring the impairment of long-lived assets, including finite-lived intangible assets. This policy excludes goodwill and indefinite-lived intangible assets. The charge against earnings in the period to reduce the carrying amount of real property to fair value. Voluntary or miscellaneous disclosures regarding impairment of long-lived assets. Amount of improvements made to real estate investments during the period. Describes an entity's accounting policy for costs assigned to identifiable tangible and intangible assets of an acquired entity to be used in the research and development activities of the combined enterprise. An entity also may disclose the appraisal method or significant assumptions used to value acquired research and development assets. Date on which Limited Liability Corporation managing member or a limited partnership general partner receives payment of an incentive obligation in cash, stock or units during the accounting period. Per-share or per-unit amount of incentive dividend declared and paid to managing member or general partner. Amount of incentive obligation paid in cash or stock during the period to a limited liability corporation managing member or limited partnership general partner. Incentive distribution payments made to managing members or general partners on a percentage scale, based on amounts in excess of distributions to Limited Liability Corporation or Limited Partnership members or limited partners. The managing member or general partner receiving the distribution. Distributions paid to managing member or general partner, by partner identification. Schedule of incentive payments in cash or stock or units paid during the accounting period to managing members or general partners of a limited liability corporation or limited partnership, as governed by the operating or partnership agreement. An incentive policy, defined in the Limited Liability Corporation or Limited Partnership operating or partnership agreement, dictating the specifications regarding payment of cash or stock or units to the managing member or general partner. Description of the amount paid to managing member or general partner for incentive rights held including the fee rate, basis of calculation, relevant accounting period, whether the fee is paid to an entity other than the managing member or general partner, or if the fee is waived. The amount of income (loss) before extraordinary items available to each share of common stock outstanding during the reporting period and each share that would have been outstanding assuming the issuance of common shares for all dilutive potential common shares outstanding during the reporting period. The amount of income (loss) before extraordinary items available to each share of common stock outstanding during the reporting period. The amount of income (loss) from continuing operations available to each share of common stock outstanding during the reporting period and each share that would have been outstanding assuming the issuance of common shares for all dilutive potential common shares outstanding during the reporting period. The amount of income (loss) from continuing operations available to each share of common stock outstanding during the reporting period. Income (loss), net of tax, of a business segment that has been discontinued at year-end or will be discontinued shortly after year end - Per Diluted Share The amount of income (loss) from disposition of discontinued operations available to each share of common stock outstanding during the reporting period, net of tax. Overall income (loss) from discontinued operation, net of income tax, reported as a separate component of income before extraordinary items and the cumulative effect of accounting changes. Includes the following (net of tax): income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal. Other pretax income (loss) amounts relating to the disposal group, exclusive of the following elsewhere enumerated categories: income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal. Overall income (loss) from discontinued operation, before income tax, reported as a separate component of income before extraordinary items and the cumulative effect of accounting changes. Includes the following (before income tax): income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal. Pretax income (loss) from operations of a business component (exclusive of any gain or loss on disposal, or provision therefore) during the reporting period, until its disposal. The amount of income (loss) from extraordinary items, net of tax effect, available to each share of common stock outstanding during the reporting period; in computing diluted Earnings Per Share, equivalent common shares are considered for all dilutive potential common shares. The amount of income (loss) from extraordinary items, net of tax effect, available to each share of common stock outstanding during the reporting period. Income (loss) available to common stockholders, which includes net income (loss) from continuing operations less dividends declared in the period on preferred stock (whether or not paid) and the dividends accumulated for the period on cumulative preferred stock (whether or not earned). If there is a loss from continuing operations, the amount of the loss is increased by those preferred dividends. The aggregate income earned from investments in equity securities where the reporting entity has significant influence over the investee (usually between 20% and 50% ownership). This element includes the reporting entity's share of investee's earned income adjusted for dividends distributed during an accounting period. This item is net of tax. The aggregate income earned from investments in real estate partnerships which include reporting entity's share of investee's earned income adjusted for dividends distributed. Amount of net income (loss) for the period allocated to noncontrolling shareholders, partners, or other equity holders in joint ventures included in the entity's consolidated financial statements. Amount of net income (loss) for the period allocated to noncontrolling partners of a limited partnership included in the entity's consolidated financial statements. Amount of net income (loss) for the period allocated to noncontrolling partners in an operating partnership included in the entity's consolidated financial statements. Amount of net income (loss) for the period allocated to noncontrolling shareholders, partners, or other equity holders in one or more of the entities consolidated into the reporting entity's financial statements other than joint ventures, limited partnerships, operating partnerships or interests held by preferred unit holders. Amount of net income (loss) for the period allocated to noncontrolling preferred unit holders in an entity included in the reporting entity's consolidated financial statements. Amount of net income or loss, before tax, derived from real estate held for development and sale, and related investments thereto. The net amount in the period for future policy benefits and costs incurred under policies assumed and estimated recoupments under policies ceded. A credit or adjustment for government or taxing authority authorized decrease in taxes owed as a result of meeting certain tax policy conditions. Describes an entity's accounting policy for tax positions taken in the Company's tax return filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of contingencies related to income taxes. The estimated amount of the loss resulting from the uncertain tax position or contingency that has been accrued through the balance sheet date. The amount by which the unrecognized tax benefit pertaining to an uncertain tax position increased or decreased in the period. The likelihood that the uncertain tax position will not be sustained upon examination by the taxing authority or that the contingency will be realized. The estimated range of reasonably possible change in the amount of unrecognized tax benefits in the twelve months following the balance sheet date or a statement that an estimate of the range cannot be made. A listing of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies. Required disclosure includes: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions. The amount the liability recorded for the income tax examination increased or decreased in the current year/accounting period. The amount of estimated interest accrued as of the balance sheet date arising from income tax examinations. The amount of estimated interest recognized in the period arising from income tax examinations. The estimated loss resulting from the income tax examination that has been accrued as of the balance sheet date, including interest and penalties. The amount of the liability (refund) recorded, or expected based on positive notification, as a result of the final settlement with the taxing authority. The likelihood that the uncertain tax position will not be sustained as a result of the examination by the taxing authority. The amount of estimated penalties accrued as of the balance sheet date arising from income tax examinations. The amount of estimated penalties and interest accrued as of the balance sheet date arising from income tax examinations. The sum of the amounts of estimated penalties and interest recognized in the period arising from income tax examinations. The amount of estimated penalties recognized in the period arising from income tax examinations. The estimated range of reasonably possible losses resulting from an adverse position taken by a taxing authority. The tax year(s) being audited in connection with the income tax examination. A summary of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase (decrease) in the liability from the prior period, and any penalties and interest that have been incurred or accrued. The sum of domestic current and deferred income tax expense (benefit) attributable to continuing operations. The sum of foreign current income tax expense (benefit) and foreign deferred income tax expense (benefit) pertaining to income (loss) from continuing foreign operations. The sum of other current income tax expense (benefit) and other deferred income tax expense (benefit) attributable to continuing operations. The sum of state and local current and deferred income tax expense (benefit) attributable to continuing operations. The sum of the current income tax expense (benefit) and the deferred income tax expense (benefit) pertaining to pretax income (loss) from continuing operations; income tax expense (benefit) may include interest and penalties on tax uncertainties based on the entity's accounting policy. Tax effect allocated to a discontinued operation that is reported as a separate component of income before extraordinary items and the cumulative effect of accounting changes. Includes the tax effects of the following: income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal. The sum of the current income tax expense (benefit) and the deferred income tax expense (benefit) allocated to income (loss) from extraordinary items. The tax effect of certain changes in accounting principles charged or credited directly to the opening balance of retained earnings for the current period, and reflected in the prior year income statement through retrospective adjustments. The tax effects of employee stock option transactions that are recognized differently for financial reporting and tax purposes, occurring during the period and charged or credited directly to shareholders' equity. The tax effect of items occurring during the period that have been charged or credited directly to components of shareholders' equity and are not otherwise defined. The tax effect of correction of an error charged or credited directly to the opening balance of retained earnings. The tax effect of an increase or decrease in contributed capital (for example, deductible expenditures reported as a reduction of the proceeds from issuing capital stock) during the period charged or credited directly to shareholders' equity. The sum of the tax effects of all items occurring during the period that have been charged or credited directly to other comprehensive income or to related components of shareholders' equity. The date on which the special tax status will terminate. The per share effect of the aggregate dollar amount of the income tax benefit resulting from the income tax holidays granted to the entity by taxing jurisdictions. Description containing the entire income tax disclosure. Examples include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. This element may be used as a single block of text to encapsulate the entire disclosure including data and tables. The estimated amount of statutory penalties payable to the tax authority as of the balance sheet date pertaining to uncertain tax positions that were recognized in financial statements but not on tax returns. The sum of the estimated amounts of statutory penalties and interest payable to the tax authority as of the balance sheet date pertaining to uncertain tax positions that were recognized in financial statements but not on tax returns. A statement disclosing how income tax penalties and interest are classified in the financial statements. For example, interest on income taxes may be classified as either interest expense or income tax expense, and income tax penalties may be classified either income tax expense or included in another expense category. The sum of the estimated amount of statutory penalties and interest payable to the tax authority that was charged against earnings in the period pertaining to uncertain tax positions that were recognized in financial statements but not on tax returns. The estimated amount of statutory penalties payable to the tax authority that was charged against earnings in the period pertaining to uncertain tax positions that were recognized in financial statements but not on tax returns. Describes an entity's accounting policy for income taxes. Carrying amount as of the balance sheet date of income taxes previously overpaid to tax authorities (such as U.S. Federal, state and local tax authorities). Also called income tax refund receivable. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations, that is attributable to changes in the income tax rates under enacted tax laws in the period. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to the deduction for dividends paid or received under enacted tax laws. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to the extraterritorial income exclusion deduction received under enacted tax laws. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to the subsidy for Medicare prescription drug benefits received tax-free. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to other deductions received under enacted tax laws not otherwise listed in the existing taxonomy. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to the deduction for qualified production activities received under enacted tax laws. The sum of the differences between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to all deductions taken under enacted tax laws which were not recognized as expense under generally accepted accounting principles. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to the disposition of assets in the period. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to the disposition of a business (not qualifying for treatment as a discontinued operation) in the period. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to the equity in earnings (losses) of unconsolidated subsidiaries recorded in the period that is exempt from income taxes under enacted tax laws. The portion of the difference, between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations, that is attributable to total foreign income tax expense (benefit). The foreign income tax expense (benefit) difference represents the income tax expense (benefit) at applicable domestic statutory income tax rates applied to foreign earnings (loss) for the period versus the foreign income tax expense (benefit) calculated by applying the appropriate foreign tax rates. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to minority interest income (expense) that is exempt from income taxes under enacted tax laws. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to the different amortization methods allowed under generally accepted accounting principles and enacted tax laws. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to nondeductible charitable contributions under enacted tax laws. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to the different methods of depletion allowed under generally accepted accounting principles and enacted tax laws. The sum of the difference between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to the different depreciation and amortization methods allowed under generally accepted accounting principles and enacted tax laws. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to the different depreciation methods allowed under generally accepted accounting principles and enacted tax laws. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to nondeductible impairment losses under enacted tax laws. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to rents and other costs from operating leases under enacted tax laws. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to nondeductible life insurance premiums under enacted tax laws. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to nondeductible meal and entertainment expenses under enacted tax laws. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to nondeductible expenses under enacted tax laws, or differences in the methodologies used to determine expense amounts for financial statements prepared in accordance with generally accepted accounting principles, not otherwise listed in the existing taxonomy. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to nondeductible research and development expenses, including in-process research and development acquired as part of a business combination, under enacted tax laws. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to nondeductible restructuring charges under enacted tax laws. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to differences in the deductibility of incentive stock options and other share-based compensation costs in accordance with generally accepted accounting principles and enacted tax laws. The sum of the differences between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to nondeductible expenses under enacted tax laws, or differences in the methodologies used to determine expense amounts for financial statements prepared in accordance with generally accepted accounting principles and enacted tax laws. The portion of the difference, between total income tax expense (benefit) as reported in the Income Statement for the year/accounting period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations, that is attributable to all other items not otherwise listed in the existing taxonomy. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement for the current period and the expected income tax expense (benefit) computed attributable to revisions of previously reported income tax expense. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to the temporary incentive for US corporations to repatriate accumulated foreign earnings under the American Jobs Creation Act of 2004. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to the repatriation of foreign earnings in the period. The portion of the difference, between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations, that is attributable to state and local income tax expense (benefit). The portion of the difference, between total income tax expense (benefit) as reported in the Income Statement for the year/accounting period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations, that is attributable to changes in domestic income tax contingencies, whether recorded or adjusted, during the year/accounting period. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to changes in foreign income tax contingencies, whether recorded or adjusted, during the period. The portion of the difference, between total income tax expense (benefit) as reported in the Income Statement and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations, that is attributable to changes in other income tax contingencies, whether recorded or adjusted, during the period not otherwise listed in the existing taxonomy. The portion of the difference, between total income tax expense (benefit) as reported in the Income Statement for the year/accounting period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations, that is attributable to changes in state and local income tax contingencies, whether recorded or adjusted, during the year/accounting period. The sum of the differences between total income tax expense (benefit) as reported in the Income Statement and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to changes in all income tax contingencies, whether recorded or adjusted, during the period. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to foreign tax credits generated or utilized under enacted tax laws during the period. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to investment tax credits generated or utilized under enacted tax laws during the period. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to other tax credits generated or utilized under enacted tax laws during the period. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to research tax credits generated or utilized under enacted tax laws during the period. The sum of the differences between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to tax credits. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to income that is exempt from income taxes under enacted tax laws. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to income that is exempt from income tax because of [foreign] tax holidays an entity has received in the period. A foreign tax "holiday" refers to a foreign jurisdiction that attempts to attract in-coming or foreign investment by offering an exemption from income taxes for some defined period of time. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to domestic income tax settlements for the period. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to foreign income tax settlements for the period. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to other income tax settlements for the period not otherwise listed in the existing taxonomy. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to state and local income tax settlements for the period. The sum of the differences between total income tax expense (benefit) as reported in the Income Statement and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to all income tax settlements for the period. The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes. Carrying amount as of the balance sheet date of the unpaid sum of the known and estimated amounts payable to satisfy all currently due domestic and foreign income tax obligations. In theory, the sum represents amounts due to tax jurisdictions based on tax returns as if they were ready and available for filing on and as of the balance sheet date, plus accrued interest and penalties pertaining to amounts of tax uncertainties. Carrying amount due from tax authorities as of the balance sheet date representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes. The amount of cash received during the period as refunds for the overpayment of taxes. The net change during the reporting period in the amount owed to the reporting entity by counterparties in securitized loan transactions. The net change during the reporting period in investment income that has been earned but not yet received in cash. The net cash inflow or (outflow) associated with the aggregate amount of adjustment to the purchase price of a previous acquisition. The net change during the reporting period in 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. The net change during the reporting period in current receivables (due within one year or one operating cycle) to be collected from the reporting entity's executives and owners. The net change during the reporting period in receivables to be collected from the reporting entity's executives and owners. The net change in current obligations (due within one year or one operating cycle) owed to reporting entity's executives and owners. The net change during the reporting period in carrying amount as of the balance sheet date of capitalized electric costs of a regulated entity that are expected to be recoverable through rate adjustments within one year or the normal operating cycle, if longer. Net cash inflow or (outflow) from a property which is traded for the promise to provide a replacement like-kind property in the near future also known as tax deferred exempt exchange. The net cash inflow (outflow) from the range of actions to reduce demand for electricity or gas and to shift demand from peak to off-peak times. Net cash inflow or (outflow) from the amount given in advance to show intention to complete the acquisition piece of land, anything permanently fixed to it, including buildings, structures on it, and so forth. The net cash inflow (outflow) associated with derivative instruments such as a swap, forward, option, and so forth. The net change during the reporting period in cash disbursements due from investments, representing the shareholders' portion of profits. The net cash inflow or (outflow) of federal home loan bank stock during the period. Federal Home Loan Bank (or Federal Reserve Bank) stock is an equity interest in a Federal Home Loan Bank (or Federal Reserve Bank). The cash inflow (outflow) for a financial contract that meets the hedge criteria as either a cash flow hedge, fair value hedge, or hedge of a net investment in a foreign operation. The net change during the reporting period in the amount due within one year (or one business cycle) from employees for floats, allowances and loans (generally evidenced by promissory notes). Change during the period in carrying value for all deferred liabilities due within one year or operating cycle. Amount of unrealized gain (loss) related to the fair value of derivative or nonderivative instruments designated as fair value hedging instruments. Recognized in earnings and offsets the gain (loss) on the hedged item to the extent that the fair value hedge is determined to be effective. Amount of unrealized gain (loss) related to the fair value of foreign currency derivatives designated as fair value hedging instruments which were recognized in earnings in the period, net of offsets comprised of the gain (loss) on the hedged item to the extent that the fair value hedge was determined to be effective. Amount of unrealized gain (loss) related to the fair value of the hedged item in a fair value hedge. Recognized in earnings and is offset by the gain (loss) on the hedging instrument to the extent that the fair value hedge is determined to be effective. Amount of unrealized gain (loss) related to the fair value of the hedged item in an foreign currency fair value hedge which was recognized in earnings in the period, net of offsets by the gain (loss) on the hedging instrument to the extent that the fair value hedge was determined to be effective. Amount of unrealized gain (loss) included in earnings for the period related to the fair value of the hedged item in an interest rate fair value hedge, which was offset by the gain (loss) on the hedging instrument to the extent that the fair value hedge is determined to be effective. Amount of unrealized gain (loss) recognized in earnings in the period related to the fair value of the hedged item in a price risk fair value hedge, as offset by the gain (loss) on the hedging instrument to the extent that the fair value hedge is determined to be effective. Amount of unrealized gain (loss) related to the fair value of interest rate derivatives designated as fair value hedging instruments. Recognized in earnings and offsets the gain (loss) on the hedged item to the extent that the fair value hedge is determined to be effective. Amount of unrealized gain (loss) recognized in earnings in the period related to the fair value of price risk derivatives designated as fair value hedging instruments, as offset by the gain (loss) on the hedged item to the extent that the fair value hedge is determined to be effective. The net change during the reporting period in insurance settlements receivable, which are amounts due in settlement of a claim for reimbursement from an insurance company when the Company has suffered a loss covered under an insurance policy. The expectation is that such reimbursement will be received within one year of the balance sheet date. The net change during the reporting period of amounts due within one year (or one business cycle) from note holders for outstanding loans. Change in carrying value during the period of obligations incurred through and payable within one year (or in the operating cycle if longer) for employer-related costs not otherwise specified in the taxonomy. The net change during the reporting period in other operating assets not otherwise defined in the taxonomy. Other change from the prior period in the balance of the restructuring provision that is not otherwise defined in the taxonomy. Net change in the balance of capitalized lease acquisition costs during the period. The cost usually covers a variety of administrative costs, such as the cost of obtaining a credit report, verifying insurance coverage, lease commission charges, checking the accuracy and completeness of the lease documentation, and entering the lease in data processing and accounting systems. The net cash inflow (outflow) for net proceeds and payments derived from carrying life insurance policies for which the entity is the beneficiary. Net cash inflow or (outflow) from limited partnership investments held by the entity for investment purposes. The cash outflow from the purchase of royalty interests in mining properties is the amount of cash the mineral producer pays the owner of the mine or mineral resource. Net cash inflow or (outflow) from the amount given in advance to show intention to complete the mortgage. The net cash inflow (outflow) from any material that is commonly used in the generation of nuclear energy. The net cash inflow (outflow) for the net change in interest earning assets not otherwise defined in the taxonomy. The net cash inflow (outflow) from other real estate partnerships not otherwise defined in the taxonomy (buyouts, other agreements). Adjustment to remove noncash portion of restructuring costs. Adjustment to remove noncash portion of restructuring costs and include cash payments when calculating cash flows from operations using the indirect method. The net cash inflow (outflow) from the costs of disposing of plant, whether by demolishing, dismantling, abandoning, sale, and so forth during the period. The net cash inflow (outflow) for the net change 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. The net cash inflow (outflow) for the net change associated with investments (not to include restricted cash) that are pledged or subject to withdrawal restrictions. Net cash inflow or (outflow) from monetary allowance granted by the landlord to a tenant to entice tenant to move into landlords building which will enable the tenant to prepare the leased premises for tenants occupancy. The net change during the reporting period in the aggregate market value of equity or debt securities that are purchased and held principally for the purpose of selling them in the near future and benefiting from increases in prices. The change in the discounted value of the proved oil and gas reserves due to financial transactions where new reserves were purchased. The net change during the reporting period in outstanding loans including accrued interest. The cash outflow to obtain servicing rights, which contractually entitle the servicer to receive fees and ancillary revenues for performing billing, collection, disbursement and recordkeeping services in connection with a mortgage portfolio. Rights may be obtained via (1) acquisition or assumption of a servicing obligation that does not relate to financial assets of the servicer or its consolidated affiliates; or (2) by originating mortgage loans and then (a) transferring the loans to a qualifying special purpose entity in a transaction that meets the necessary transfer and classification requirements, or (b) transferring the loans in a transaction that meets the requirements for sale accounting. The net change in the evaluation or calculation of the costs that will be required in future periods to make it possible to extract or process proved oil and gas reserves. The net change in the estimate of future income taxes that will be due on future pretax net cash flows relating to the enterprise's proved oil and gas reserves. As these expenses are computed by applying the appropriate year-end statutory tax rates, with consideration of future tax rates already legislated, to the future pretax net cash flows relating to the enterprise's proved oil and gas reserves, less the tax basis of the properties involved; any changes to these inputs will lead to a change in the estimate of future income taxes. An accelerated share repurchase program is a combination of transactions that permits an entity to purchase a targeted number of shares immediately with the final purchase price of those shares determined by an average market price over a fixed period of time. An accelerated share repurchase program is intended to combine the immediate share retirement benefits of a tender offer with the market impact and pricing benefits of a disciplined daily open market stock repurchase program. Shares whose issuance for little or no cash is contingent upon the satisfaction of certain conditions and shall be considered outstanding and included in the computation of diluted Earnings Per Share. Debt securities outstanding shall be assumed to have been converted at the beginning of the period (or at time of issuance, if later), and the resulting common shares shall be included in common shares used to calculate diluted earnings per shares. The dilutive effect of convertible debt securities shall be reflected in diluted Earnings Per Share by application of the if-converted method. Contracts that require that the reporting entity repurchase its own stock shall be reflected in the computation of diluted earnings per share if the effect is dilutive. If those contracts are "in the money" during the reporting period (the exercise price is above the average market price for that period), the potential dilutive effect on Earnings Per Share shall be computed using the reverse treasury stock method. Contracts and securities that allow the holder to buy equity units from the company. Nonvested shares that participate in dividends with common stocks. Nonvested stock cannot currently be sold because the individual to whom the shares were granted has not yet satisfied the vesting requirements necessary to earn the right to the shares. Aggregate awards of share options and nonvested shares to be issued to an employee under a share-based compensation arrangement are considered options for purposes of computing diluted earnings per share. Such share-based awards shall be considered to be outstanding as of the grant date for purposes of computing diluted earnings per share even though their exercise may be contingent upon vesting. Those share-based awards are included in the diluted Earnings Per Share (EPS) computation even if the employee may not receive (or be able to sell) the stock until some future date. Accordingly, all shares to be issued shall be included in computing diluted EPS if the effect is dilutive. The dilutive effect of share-based compensation arrangements shall be computed using the treasury stock method. If the equity share options or o ther equity instruments are outstanding for only part of a period, the shares issuable shall be weighted to reflect the portion of the period during which the equity instruments were outstanding. Contracts that require that the reporting entity repurchase its own stock shall be reflected in the computation of diluted earnings per share if the effect is dilutive. If those contracts are "in the money" during the reporting period (the exercise price is above the average market price for that period), the potential dilutive effect on Earnings Per Share shall be computed using the reverse treasury stock method. Estimated costs as of the balance sheet date of settling insured claims and costs incurred in the claims settlement process for claims that have not yet been submitted to the insurance company for reimbursement. Comments regarding estimated costs of settling insured claims and costs incurred in the claims settlement process for claims that have not yet been submitted to the insurance company for reimbursement. Amount of provision in the period for claims incurred in the reporting period and related claims settlement costs. Amount of provision in the period for claims incurred in prior reporting periods and related claims settlement costs. Total provision in the period for claims incurred and costs incurred in the claim settlement process. The major class of indefinite-lived intangible asset (for example, trade names, etc.), excluding goodwill. 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 the company. Disclosure of the details of intangible assets not subject to amortization, excluding goodwill, in total and by major class. 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 the company. Contracts that contingently require the indemnifying party (guarantor) to make payments to the indemnified party (guaranteed party) based on changes in an underlying that is related to an asset, a liability, or an equity security of the indemnified party, such as an adverse judgment in a lawsuit or an adverse interpretation of the tax law. An agreement that obligates the entity to transfer funds to a second entity upon the occurrence of specified events whereby the funds become legally available to creditors of the second entity and those creditors may enforce the second entity's claims against the entity under the agreement. Assertion that the amount of credit risk cash flow and fair value hedge ineffectiveness is immaterial. Assertion that the amount of foreign currency fair value hedge ineffectiveness is immaterial. Assertion that the amount of fair value hedge ineffectiveness is immaterial. Entity discloses that the amount of price risk fair value hedge ineffectiveness is immaterial. Assertion that the amount of price risk cash flow and fair value hedge ineffectiveness is immaterial. This describes information about the sources and uses of collateral that is acquired through resale agreements and securities borrowing agreements and subsequently repledged or sold to a third party. 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. Describes the various components of the reserve for future policy benefits and guaranteed minimum benefits, and for claims and claims adjustment expenses; the significant assumptions for estimating claims losses; causes of significant variances from prior periods (such as catastrophes, asbestos and environmental claims reserve losses); and reconciliations of beginning to ending reserve balances. Cash received as payments for insurance premiums during the current period . Describes an insurance entity's accounting policy for premium revenue recognition, including the basis for measurement and the timing of recognition of revenue from insurance premiums received from contract holders. Methodology and assumptions regarding insurance ratios such as ratio of life insurance assumed to life insurance in force, premium income to total reinsurance, etc. The current portion of the amount receivable from insurance and similar arrangements for reimbursement and payment of malpractice claims and litigation costs. The noncurrent portion of the receivable from insurance and similar arrangements for reimbursement and payment of malpractice claims and litigation costs. The amount receivable from insurance and similar arrangements for reimbursement and payment of malpractice claims and litigation costs. Represents total insurance tax expense reflected in the income statement for each period presented. A revision in the estimated economic useful life of a finite-lived intangible asset (the period of time over which the asset is projected to benefit operations). Sum of the carrying amounts of all intangible assets, excluding goodwill, as of the balance sheet date, net of accumulated amortization. Gross carrying amount before accumulated amortization as of the balance sheet date of an acquired coal supply agreement, which provides benefits for a finite period of time. Under a coal supply agreement, a power company buys coal to meet the requirements of one of its power plants. under specified terms for specified time periods. Coal prices are determined and adjusted pursuant to the price change provisions in the agreement. Gross carrying amount before accumulated amortization as of the balance sheet date of capitalized costs to ready software for sale or licensing, or for long-term internal use. Gross carrying amount before accumulated amortization as of the balance sheet date of an intangible asset that arises from a contractual arrangement with a third party (not including franchise rights and license agreements). Gross carrying amount before accumulated amortization as of the balance sheet date of the legal rights held for a finite period specified by legislation, covering only the form or manner in which ideas or information have been manifested, and which prohibit reproduction of same without the right holder's consent, such as reproducing copyrighted text, a work of art, or software. Gross carrying amount before accumulated amortization as of the balance sheet date of an asset having a finite beneficial life acquired in a business combination or other transaction representing a favorable existing relationship with customers. Gross carrying amount before accumulated amortization as of the balance sheet date to an asset acquired in a business combination representing a favorable existing relationship with customers having a finite beneficial life. Gross carrying amount before accumulated amortization as of the balance sheet date of legal rights to distribute a product or products, often within specific geographical areas or supply channels, for a specified period of time, including reasonably expected renewal periods. Gross carrying amount before accumulated amortization as of the balance sheet date of capitalized costs to acquire rights under a license arrangement (for example, to sell specified products in a specified territory) having a specified expiration date, including reasonably expected renewal periods. Sum of the gross carrying amounts before accumulated amortization as of the balance sheet date of all intangible assets having statutory or estimated useful lives. The aggregate gross carrying amount (including any previously recognized impairment charges) of a major finite-lived intangible asset class. 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. Gross carrying amount as of the balance sheet date of certain rights acquired to exercise a certain privilege or pursue a particular business or occupation and which is deemed to have a finite economic life. Gross carrying amount before accumulated amortization as of the balance sheet date of capitalized costs for media content having a finite economic life. Gross carrying amount before accumulated amortization as of the balance sheet date of payments made to third parties in exchange for their agreement not to engage in specified competitive practices in specified geographic territories for a specified period of time. Gross carrying amount before accumulated amortization as of the balance sheet date of intangible assets not otherwise specified in the taxonomy having a reasonably expected period of economic benefit. Gross carrying amount before accumulated amortization as of the balance sheet date of the costs pertaining to the exclusive legal rights granted to the owner of the patent to exploit an invention or a process for a period of time specified by law. Such costs may have been expended to directly apply and receive patent rights, or to acquire such rights. Gross carrying amount before accumulated amortization as of the balance sheet date of an acquired contractual arrangement associated with the payment of royalties covering a specified period of time. Gross carrying amount before accumulated amortization as of the balance sheet date of the costs pertaining to an agreement between a transmission customer and the transmission provider for service which has a finite beneficial life. Gross carrying amount before accumulated amortization as of the balance sheet date of the rights acquired through registration of a trade name to gain or protect exclusive use thereof for a reasonably expected period of economic benefit. Gross carrying amount before accumulated amortization as of the balance sheet date of trade secrets which protect the entity's unique technology and knowledge in its field of business so as to obtain competitive advantage for a reasonably expected period of economic benefit. Carrying amount (original costs adjusted for previously recognized amortization and impairment) as of the balance sheet date of rights with an indefinite period of benefit that arose from a contractual arrangement with a third party (not including franchise rights and license agreements). Sum of the carrying amounts (original costs for current and prior period additions adjusted for previously recognized amortization and impairment) as of the balance sheet date of intangible assets, excluding goodwill, having a projected indefinite period of benefit. Carrying amount (original costs adjusted for previously recognized amortization and impairment) as of the balance sheet date for the rights acquired through a franchise arrangement having an indefinite period of benefit. Carrying amount (original costs adjusted for previously recognized amortization and impairment) as of the balance sheet date for the capitalized costs to acquire rights under a license arrangement (for example, to sell specified products in a specified territory) having an indefinite period of benefit. Carrying amount (original costs adjusted for previously recognized amortization and impairment) as of the balance sheet date of rights not otherwise specified in the taxonomy having a projected indefinite period of benefit. Carrying amount (original costs adjusted for previously recognized amortization and impairment) as of the balance sheet date for the rights acquired through registration of a trade name to gain or protect exclusive use thereof for a projected indefinite period of benefit. Carrying amount (original costs adjusted for previously recognized amortization and impairment) as of the balance sheet date for trade secrets which protect the entity's unique technology and knowledge in its field of business so as to obtain competitive advantage for a projected indefinite period of benefit. Carrying amount (original costs adjusted for previously recognized amortization and impairment) as of the balance sheet date for the rights acquired through registration of a trademark to gain or protect exclusive use of a business name, symbol or other device or style for a projected indefinite period of benefit. Sum of the carrying amounts of all identifiable intangible assets and goodwill, as of the balance sheet date, net of accumulated amortization. Description of product support, consulting, business, or other advisory service agreements entered into between the managing member or general partner and the LLC or LP, affiliate of the managing member or general partner, or affiliate of the LLC or LP. Includes a description of the key provisions of such agreements and the amount of compensation for such services during the accounting period. Amount of an intercompany foreign currency transactions that is of a long-term-investment nature, that is, settlement is not planned of anticipated in the foreseeable future. Description of the long term intercompany foreign balance which differentiates it from the other items in the schedule. Might contain the related intercompany entity or the underlying foreign currency. Foreign currency underlying the long-term intercompany foreign currency transaction. The list of intercompany foreign currency balances, including a description of the related intercompany entity and the underlying foreign currency, for intercompany foreign currency transactions that are of a long-term-investment nature, for which settlement in not planned or anticipated in the foreseeable future. Table of long term intercompany foreign balances, including related intercompany entity, underlying foreign currencies and amounts of intercompany foreign currency transactions that are of a long-term-investment nature, for which settlement is not planned or anticipated in the foreseeable future as of the balance sheet date. Schedule of long term intercompany foreign balance, reported either (1) in the statement of income or (2) in other comprehensive income, including related intercompany entity, underlying foreign currency and amount of intercompany foreign currency transaction that is of a long-term-investment nature, for which settlement is not planned or anticipated in the foreseeable future. Description of intercompany loans made between the LLC or LP and its managing member or general partner or affiliates, including the amount of loan, key terms of loan, type of note, date of issuance, collateral held, interest rate, and allowance for doubtful accounts provided for, if any. Cash on deposit with financial institutions, classified as a cash equivalent, that earns interest, either at a fixed or market rate. To qualify as cash equivalents, such deposits must be short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is thr ee months. Amount of interest-bearing domestic third-party deposits placed by or through the assistance of a deposit broker, also known as brokered deposit liabilities. Amount of interest-bearing domestic certificate of deposit liabilities. Amount of interest-bearing domestic checking deposit liabilities. Amount of money in interest-bearing domestic accounts that entitle the depositor to withdraw funds at any time without prior notice, also known as demand deposits. Checking and negotiable order withdrawals (NOW) are the most common forms of demand deposits. Description of interest-bearing domestic deposit liabilities, which may include methodology, assumptions and the types and amounts of domestic deposit liabilities. Amount of interest-bearing domestic money market demand account deposit liabilities. Amount of interest-bearing domestic negotiable order of withdrawal (NOW) demand deposit liabilities. Amount of interest-bearing domestic deposit liabilities for time deposit liabilities other than certificates of deposit. Amount of interest-bearing domestic retail deposit liabilities. Amount of interest-bearing domestic savings deposit liabilities. Saving deposits bear interest and have no stated maturity. Amount of interest-bearing domestic time deposits. Time deposits bear interest for a fixed, stated period of time and include certificate of deposits and individual retirement accounts. Total amount of interest-bearing domestic deposit liabilities, which may include brokered, retail, demand, checking, notice of withdrawal, money market and other interest-bearing deposits. Amount of interest-bearing foreign third-party deposits placed by or through the assistance of a deposit broker, also known as brokered deposit liabilities. Amount of interest-bearing certificates of deposit liabilities in foreign banking offices. Amount of interest-bearing checking deposit liabilities in foreign banking offices. Amount of money in interest-bearing foreign accounts that entitle the depositor to withdraw funds at any time without prior notice, also known as demand deposits. Checking and negotiable order withdrawals (NOW) are the most common forms of demand deposits. Description of interest-bearing deposit liabilities in foreign banking offices. This disclosure may include the types and amounts of foreign deposit liabilities. Amount of interest-bearing money market demand account deposit liabilities in foreign banking offices. Amount of interest-bearing negotiable order of withdrawal (NOW) deposit liabilities in foreign banking offices. Amount of interest-bearing time deposit liabilities other than certificates of deposit in foreign banking offices. Amount of interest-bearing retail deposit liabilities in foreign banking offices. Amount of interest-bearing savings deposit liabilities in foreign banking offices. Amount of interest-bearing time deposits in foreign banking offices. Time deposits bear interest for a fixed, stated period of time and include certificate of deposits and individual retirement accounts. A tranche of a securitization that entitles the holder to receive some or all of the interest collected on the underlying mortgages comprising the securitization; a significant risk is prepayment speed greater than the assumption upon which purchase price was based. 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. For banks and other depository institutions: Interest-bearing deposits in other financial institutions for relatively short periods of time including, for example, certificates of deposits, which are presented separately from cash on the balance sheet. Generally similar to cash equivalents but not presented as such, these interest-bearing deposits in other financial institutions are usually 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. Cash on deposit with financial institutions that earns interest, either at a fixed or market rate. Interest credited to policy owner accounts is an expense reported in the income statement and needs to be removed from net income to arrive at cash provided by (used in) operations. Total interest income received from interest bearing assets and distribution of earnings to owners of an investment in cash, other assets of the investment, or the investee's capital stock. Cash received for dividends and interest on the entity's equity and debt investments during the current period. Interest expense incurred on time deposits, including certificates of deposits, of $100,000 or more in domestic offices. Interest expense incurred on time deposits, including certificates of deposits, less than $100,000 in domestic offices. The aggregate interest expense incurred on time deposits, including certificates of deposits, in domestic offices. Interest expense incurred during the reporting period on commercial paper. The interest expense recognized during the period on customer deposits. Represents the portion of interest incurred in the period on debt arrangements that was charged against earnings. Interest expense incurred on demand deposit accounts that represent borrowings rather than outstanding drafts. Interest expense incurred on all money market deposits. Interest expense incurred on the amount of Negotiable Order of Withdrawal (NOW). Interest-bearing transaction account that combines the payable on demand feature of checks and investment feature of savings accounts. A NOW account is functionally an interest paying checking account. Interest expense incurred on all savings account deposits. Amount of interest expense on domestic brokered deposit liabilities. Amount of interest expense on domestic certificates of deposit liabilities. Amount of interest expense on domestic checking deposit liabilities. Amount of interest expense on domestic demand deposit liabilities. Amount of interest expense on domestic money market demand account deposit liabilities. Amount of interest expense on domestic notice of withdrawal demand deposit liabilities. Amount of interest expense on domestic time deposit liabilities other than certificates of liabilities. Amount of interest expense on domestic retail deposit liabilities. Amount of interest expense on domestic savings deposit liabilities. Amount of interest expense on time deposit liabilities. The aggregate interest expense incurred on all domestic deposits. Aggregate amount of all interest expense on domestic deposit liabilities. Gross expenses on the purchase of Federal funds at a specified price with a simultaneous agreement to sell the same to the same counterparty at a fixed or determinable price at a future date. Gross expenses on securities sold coupled with an agreement to repurchase the same from the same counterparty at a fixed or determinable price within a fixed or variable time period. The aggregate expense incurred on federal funds purchased and securities sold under agreements to repurchase. Do not deduct from the gross expense reported in this item. However, if amounts recognized as payables under repurchase agreements have been offset against amounts recognized as receivables under reverse repurchase agreements and reported as a net amount on the Balance Sheet, the income and expense from these agreements may be reported on a net basis. Interest expense incurred during the reporting period on long-term borrowings associated with Federal Home Loan Bank and Federal Reserve Bank advances. Interest expense incurred during the reporting period on short-term borrowings associated with Federal Home Loan Bank and Federal Reserve Bank advances. Amount of interest expense on brokered deposit liabilities in foreign banking offices. Amount of interest expense on certificates of deposit liabilities in foreign banking offices. Amount of interest expense on checking deposit liabilities in foreign banking offices. Amount of interest expense on demand deposit liabilities in foreign banking offices. Amount of interest expense on money market demand account deposit liabilities in foreign banking offices. Amount of interest expense on notice of withdrawal deposit liabilities in foreign banking offices. Amount of interest expense on time deposit liabilities, other than certificate of deposit liabilities in foreign banking offices. Amount of interest expense on retail deposit liabilities in foreign banking offices. Amount of interest expense on savings deposit liabilities in foreign banking offices where the foreign activities exceed 10 percent of activities. Amount of interest expense on time deposit liabilities in foreign banking offices. Aggregate amount of all interest expense on deposit liabilities in foreign banking offices. The amount, during the lease term, of each minimum [capital] lease payment allocated to interest expense so as to produce a constant periodic rate of interest on the remaining balance of the capital lease obligation. The aggregate interest expense incurred on the following for deposits in domestic offices: (1) transaction accounts (NOW, and telephone and preauthorized transfer accounts), (2) money market deposits and (3) savings deposits. Description of interest expense on domestic deposit liabilities. This disclosure may include methodology, assumptions and interest expense for various types of domestic deposit liabilities. Description of interest expense on deposit liabilities in foreign banking offices. This disclosure may include methodology, assumptions and interest expense for various types of foreign deposit liabilities. The amount of interest expense on prepetition obligations included in the statement of operations. Interest expense incurred on other deposits in domestic offices. Interest expense incurred during the reporting period on other long-term borrowings. Interest expense incurred during the reporting period on all other long-term debt, which includes (1) interest on long-term notes, and (2) amortization of issuance costs. Interest expense incurred during the reporting period on other short-term borrowings. Interest expense, accrued or paid, on capital lease obligations and other borrowings, not otherwise specified in the taxonomy. Interest expense on all other items not previously classified. For example, includes dividends associated with redeemable preferred stock of a subsidiary that is treated as a liability in the parent's consolidated balance sheet. The aggregate interest expense incurred on short-term borrowings including commercial paper, Federal Home Loan Bank and Federal Reserve Bank advances and other short term borrowings. The aggregate interest expense incurred on short-term borrowings including commercial paper and Federal funds purchased and securities sold under agreements to repurchase. Interest expense incurred during the reporting period on subordinated notes and debentures. Includes amortization of expenses incurred in the issuance of subordinated notes and debentures. Interest expense incurred on short positions arising from sales of securities and other assets. Trading liabilities includes the fair value of derivative contracts held for trading that are in loss positions. Interest income on securities classified neither as held-to-maturity nor trading ("available-for-sale securities") includes: (a) interest and dividends earned on all securities and (b) amortization and accretion (as applicable) of discounts and premiums, if any. Interest and fee income derived from banker's acceptances, certificates of deposit and commercial paper. Net interest and dividend income or expense, including any amortization and accretion (as applicable) of discounts and premiums, including consideration of the provisions for loan, lease, credit, and other related losses, if any. Interest income on federal funds sold. Federal funds sold represent the excess federal funds held by one commercial bank which it lends to another commercial bank, usually at an agreed-upon (federal funds) rate of interest. Such loans are made for legal reserve requirement purposes of the borrowing bank and generally are of short-duration (overnight). Interest income derived from securities purchased under agreements to resell. The difference in the price at which the institution buys the securities and resells the securities represents interest for the use of the funds by the other party. Most repurchase and sale agreements involve obligations of the federal government or its agencies, but other financial instruments, such as commercial paper, banker's acceptances and negotiable certificates of deposits are sometimes used in such transactions. The aggregate interest income earned from (1) the lending of excess federal funds to another commercial bank requiring such for its legal reserve requirements and (2) securities purchased under agreements to resell. Interest earned on deposits in US domestic money market accounts and other interest earning accounts. Interest income derived from funds deposited with both domestic and foreign financial instructions including funds in money market and other accounts. Interest income generated from amounts invested in or on deposit with foreign entities located outside the U.S. Interest earned on funds deposited in US domestic money market accounts. Interest earned on US domestic deposits other than funds deposited in money market accounts. Interest income derived from tax advantaged investment securities. Tax advantaged investment securities generally are, by statute, tax-reduced, tax-deferred, or tax-free. For example, interest earned by retirement plans and many state or municipal bonds which are exempt from certain taxes are considered tax advantaged or tax favored. Interest income derived from securities which are exempt from federal income taxes. Interest income derived from investment securities which are subject to federal income taxes. Interest and fee income generated from all commercial, industrial, and agricultural loans. Interest and fee income related to commercial loans including industrial and agricultural, real estate (commercial and residential, construction and development), trade financing, and lease financing. Interest and fee income generated from loans secured by commercial properties. Examples of properties commonly securing commercial real estate loans may include office buildings, apartment buildings, shopping centers, industrial property, and hotels. Interest and fee income from commercial and residential real estate loans. Interest and fee income generated by automobile, marine, and other vehicle loans made to individuals. Interest and fee income from credit card balances due from individuals. Such loans are considered revolving credit arrangements. Interest and fee income generated from consumer loans. Consumer loans are loans to individuals for household, family, and other personal expenditures. Such loans include residential mortgages, home equity lines-of-credit, automobiles and marine transport loans, credit card transactions, and others. Interest and fee income generated by commercial and consumer loans, made by foreign branches of the reporting entity, which may include loans to foreign governments, foreign banks and other financial institutions, commercial and industrial entities, and citizens of not domiciled in the same country as the reporting entity. Interest and fee income from home equity lines-of-credit extended to individuals (borrowers). Such loans are generally secured by the borrower's equity in her or his home. Interest and fee income generated by direct lease financing which consists of an institution owning and leasing personal property for the use of its customers at the customers' specific request. Interest and fee income from other loans extended to individual consumers. Interest and fee income derived from loans not otherwise specified in the existing taxonomy. Creditor's policy for recognizing interest income on impaired loans, including how cash receipts are recorded. Interest and fee income from loans used for real estate development and construction costs. Such loans are referred to as "Construction" loans or mortgages. Interest and fee income generated from loans secured by one- to four-family residential properties. This item excludes home equity lines-of-credit. Interest and fee income generated by trade financing. Trade financing is a specialized area of commercial lending frequently used by businesses that engage in international activities. Such financing includes open account financing, sales on consignment, documentary collections, advances against collections, letters of credit, bankers' acceptances, factoring, and forfeiting. The amount of interest and fee income earned from loans held-for-sale, including mortgage loans, and interest earned from direct financing and sales-type leases held-for-sale. Interest income received from interest bearing assets. The balance includes income earned in return for depositing or lending money that can include income from time deposits, demand deposits, saving accounts, certificates of deposit, money market deposits, bonds, and loans. Represents interest income, including any amortization and accretion (as applicable) of discounts and premiums, derived from securities backed by a pool of mortgages or trust deeds. Mortgage-backed securities might represent mortgage pass-through securities, collateralized mortgage obligations (CMO), real estate mortgage investment conduits (REMICs), CMO and REMIC residuals, and stripped mortgage-backed securities. Interest income from mortgage loans considered to be held-for-sale. Operating interest income earned as part of a core business activity. Interest and dividend income from (1) equity securities that do not have readily determinable fair values and (2) interest-only strips (not in the form of a security), both of which underlying assets are included in Other Assets. This item excludes interest and dividend income earned from venture capital investments. Interest income on securities including: (a) interest and dividends earned on all securities and (b) amortization and accretion (as applicable) of discounts and premiums, if any, not otherwise specified in the existing taxonomy. Interest income from other loans considered to be held-for-sale not otherwise specified in the existing taxonomy. Interest income on all securities. Interest income, including any amortization and accretion (as applicable) of discounts and premiums, derived from debt securities issued by municipal governments, local taxing districts and US state government agencies. Interest income on securities that are bought and held principally for the purpose of selling them in the near term ("trading securities") includes: (a) interest and dividends earned on all securities and (b) amortization and accretion (as applicable) of discounts and premiums, if any. Interest income on US Treasury and Other US Government Securities. The sum of the estimated amounts of statutory penalties and interest payable to the tax authority as of the balance sheet date pertaining to uncertain tax positions that were recognized in financial statements but not on tax returns. The estimated amount of statutory interest payable to the tax authority that was charged against earnings in the period pertaining to uncertain tax positions that were recognized in financial statements but not on tax returns. Carrying value as of the balance sheet date of obligations incurred and due after one year (or beyond the operating cycle if longer) to vendors that bear interest at either a stated or an imputed rate. Carrying value as of the balance sheet date of interest payable on all forms of debt, including trade payables, that has been incurred and is unpaid. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). The portion of all minimum lease payments required under all transactions involving the sale of property to another party and the lease of the property back to the seller accounted for as capital leases, under the deposit method, or as a financing that represents the finance cost of the arrangement. Contract in which the cap writer, in return for a premium, agrees to limit, or cap, the cap holder's risk associated with an increase in interest rates. If rates go above a specified interest-rate-level (the strike price or the cap rate), the cap holder is entitled to receive cash payments equal to the excess of the market rate over the strike price multiplied by the notional principal amount. Fair value as of the balance sheet date of all interest rate derivative assets designated as cash flow hedging instruments. Fair value as of the balance sheet date of all interest rate derivatives designated as cash flow hedging instruments. Disclosure of an assertion that the amount of interest rate cash flow hedge ineffectiveness is immaterial. Fair value as of the balance sheet date of all interest rate derivative liabilities designated as cash flow hedging instruments. Fair value as of the balance sheet date of interest rate derivative assets, which includes all such derivative instruments in hedging and nonhedging relationships that are recognized as assets. Fair value as of the balance sheet date of all derivative assets not designated as hedging instruments. Fair value as of the balance sheet date of all derivatives not designated as hedging instruments. Fair value as of the balance sheet date of all derivative liabilities not designated as hedging instruments. Fair value as of the balance sheet date of interest rate derivative liabilities, which includes all such derivative instruments in hedging and nonhedging relationships that are recognized as liabilities. Fair value as of the balance sheet date of interest rate derivative assets, net of interest rate derivative liabilities, which includes all such derivative instruments in hedging and nonhedging relationships that are recognized on the balance sheet. Maximum interest rate in the range of interest rates used to calculate future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and cost of settling insured claims and cost incurred in the claim settlement process exclusive of immediate terminal funding annuities. Minimum interest rate in the range of interest rates used to calculate future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and cost of settling insured claims and cost incurred in the claim settlement process exclusive of immediate terminal funding annuities. Relevant interest rate assumptions that are an integral part of the methodology used in calculating the future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and cost of settling insured claims and costs incurred in the claims settlement process exclusive of immediate or terminal funding annuities. Fair value as of the balance sheet date of all derivative assets designated as interest rate fair value hedging instruments. Fair value of all derivatives designated as interest rate fair value hedging instruments. Fair value as of the balance sheet date of all derivative liabilities designated as interest rate fair value hedging instruments. Contracts in which the floor writer, in return for a premium, agrees to limit the risk associated with a decline in interest rates based on a notional amount. If rates fall below an agreed rate, the floor holder will receive cash payments from the floor writer equal to the difference between the market rate and an agreed rate multiplied by the notional principal amount. Commitments to extend credit where the interest rate is locked in advance of funds being disbursed for a specified period of time. The risk associated with changes in interest rates that effect the value of an interest-bearing asset or liability, and a servicing asset or liability. Forward based contracts in which two parties agree to swap periodic payments that are fixed at the outset of the swap contract with variable payments based on a market interest rate (index rate) over a specified period. Carrying amount as of the balance sheet date of interest earned but not received. Also called accrued interest or accrued interest receivable. Interest received on loans and other debt instruments during the current period. Assumptions including methodology used to calculate loss reserve for contracts that contractually vary the amount and timing of premium payments without the approval of the insurer. Premium payments are credited to the policyholder balance, against which amounts are assessed for contract services and to which amounts are credited as income. The policyholder balance provides a base upon which interest accrues to the policyholder and, when compared with the death benefit amount, fixes the insurer's net amount at risk. The insurer can often adjust the schedule of amounts assessed for contract services and the rate at which interest is credited to the policyholder balance. The maximum interest rate applied during the stated period to monetary deposits made by or on behalf of policyholders for contracts that may contractually vary the amount and timing of premium payments without the approval of the insurer and in which premium payments are credited to the policyholder balance, against which amounts are assessed for contract services and to which amounts are credited as income. The policyholder balance provides a base upon which interest accrues to the policyholder and, when compared with the death benefit amount, fixes the insurer's net amount at risk. The insurer can often adjust the schedule of amounts assessed for contract services and the rate at which interest is credited to the policyholder balance. The minimum interest rate applied to deposits made by or on behalf of policyholders to contracts that may contractually vary the amount and timing of premium payments without the approval of the insurer and in which premium payments are credited to the policyholder balance, against which amounts are assessed for contract services and to which amounts are credited as income. The policyholder balance provides a base upon which interest accrues to the policyholder and, when compared with the death benefit amount, fixes the insurer's net amount at risk. The insurer can often adjust the schedule of amounts assessed for contract services and the rate at which interest is credited to the policyholder balance. during the stated period. Assumptions regarding interest rates applied to monetary deposits made by or on behalf of policyholders for contracts that may contractually vary the amount and timing of premium payments without the approval of the insurer and in which premium payments are credited to the policyholder balance, against which amounts are assessed for contract services and to which amounts are credited as income. The policyholder balance provides a base upon which interest accrues to the policyholder and, when compared with the death benefit amount, fixes the insurer's net amount at risk. The insurer can often adjust the schedule of amounts assessed for contract services and the rate at which interest is credited to the policyholder balance, including the duration. Describes an entity's accounting policy for costs incurred when both (1) the software is acquired, internally developed, or modified solely to meet the entity's internal needs, and (2) during the software's development or modification, no substantive plan exists or is being developed to market the software externally. Carrying value of capitalized payments made in advance for inventory that is expected to be received within one year or the normal operating cycle, if longer. Carrying amount as of the balance sheet date of coal, which is a combustible rock or minerals which are extracted from the ground and used as fuel. Carrying amount as of the balance sheet date of finished goods inventories for petroleum products, crude oil, petrochemical products, and other oil and gas inventories. Carrying amount as of the balance sheet date of inventories of minerals, materials and supplies related to long-term drilling operations. Carrying amount as of the balance sheet date of natural gas in storage, which is a mixture of gases (liquefied or otherwise), used for fuel and manufacturing purposes, which is ready for sale. Carrying amount as of the balance sheet date of natural gas stored underground in depleted gas reservoirs, aquifers, or salt caverns to meet future seasonal and peak load demands and also as insurance against unforeseen supply disruptions, and deemed to be a noncurrent asset because it is not expected to be used within 12 months or in the normal operating cycle. Carrying amount as of the balance sheet date of natural gas stored underground in depleted gas reservoirs, aquifers, or salt caverns to meet seasonal and peak load demands, and also as insurance against unforeseen supply disruptions, and deemed to be a current asset because it is expected to be used within twelve months or in the normal operating cycle. Reflects the difference between (a) inventory at the lower of LIFO cost or market and (b) inventory at replacement cost or at the lower of some acceptable inventory accounting method (such as FIFO or average cost), or market. If material, reflects an excess of replacement or current cost over stated LIFO value parenthetically on the balance sheet or in a note to the financial statements. Carrying amount as of the balance sheet date of inventory owned by the entity but in the hands of a customer, typically a reseller. Contractual obligation to purchase inventory such as raw and packaging materials, finished goods, supplies and other types of materials over periods that initially exceed one year or the normal operating cycle, if longer. Represents mortgage loans held in inventory primarily for sale to others (third parties, businesses, legal entities) in the ordinary course of business. Carrying amount (lower of cost or market) as of the balance sheet date of inventories less all valuation and other allowances. Excludes noncurrent inventory balances (expected to remain on hand past one year or one operating cycle, if longer). Carrying amount as of the balance sheet date of other types of fuel derived from living matter of a previous geologic time, not otherwise itemized. Amount of investment in certain other real estate investments not specifically identified elsewhere in the existing taxonomy. Carrying amount as of the balance sheet date of petroleum or crude oil, which is a thick, flammable, yellow-to-black mixture of gaseous, liquid, and solid hydrocarbons that occurs naturally beneath the earth's surface, can be separated into fractions including gasoline, naphtha, kerosene, fuel and lubricating oils, paraffin wax, and asphalt and is used as raw material for a wide variety of derivative products. Carrying amount as of the balance sheet date of inventories classified as held for sale that are segregated from normal operations and that are anticipated to be sold within one year (or in the operating cycle if longer). Carrying amount as of the balance sheet date of unprocessed items to be consumed in the manufacturing or production process. Cost of real estate projects incurred for projects for eventual sale or transfer (condominium or time share projects, vacation clubs). Represents properties which were acquired directly or through foreclosure for which a committed plan to sell exists and an active program to market such properties has been initiated. Represents improvements to real estate during development for ultimate sale to third parties. Improvements may consist of project infrastructure and other material expenditures necessary to completion of the development project which is generally of a long-term nature. Total of (1) improvements, (2) held-for-sale, (3) land and land under development, (4) construction-in-process, (5) mortgage loans held-in-inventory, and (6) other real estate investments which are considered inventory due to being held for sale or disposition. Carrying amount as of the balance sheet date of products used directly or indirectly in the manufacturing or production process, which may or may not become part of the final product. May also include items used in the storage, presentation or transportation of physical goods. Carrying amount as of the balance sheet date of merchandise or goods which are partially completed, are generally comprised of raw materials, labor and factory overhead costs, and which require further materials, labor and overhead to be converted into finished goods, and which generally require the use of estimates to determine percentage complete and pricing. Certain changes made in the current period to the value and amount of inventory reported. Amount of unpriced change orders or other similar items subject to uncertainty concerning their determination or ultimate realization included in inventory as of the balance sheet date. Describes an entity's accounting policy for the basis of inventoried costs relating to long-term contracts or programs. Contracts or programs include (1) all contracts or programs for which gross profits are recognized on a percentage-of-completion method of accounting or any variant thereof, and (2) any contracts or programs accounted for on a completed contract basis of accounting where, in either case, the contracts or programs have associated with them material amounts of inventories or unbilled receivables and where such contracts or programs have been or are expected to be performed over a period of more than twelve months. Contracts or programs of shorter duration also may be addressed, if deemed appropriate. If inventory is carried at cost, this description includes the nature of the cost elements included in inventory and how cost is determined (such as FIFO, LIFO, average). Describes an entity's accounting policy for the basis of goods awaiting sale (finished goods). If inventory is carried at cost, this description includes the nature of the cost elements included in inventory and how cost is determined (such as FIFO, LIFO, average). Describes an entity's accounting policy for the basis of inventory consigned to others. If inventory is carried at cost, this description includes the nature of the cost elements included in inventory and how cost is determined (such as FIFO, LIFO, average). Describes an entity's accounting policy for the basis of goods that are to be consumed, either directly or indirectly, in the production of goods or services to be available for sale (raw materials). If inventory is carried at cost, this description includes the nature of the cost elements included in inventory and how cost is determined (such as FIFO, LIFO, average). Describes an entity's accounting policy for the basis of supplies to be consumed directly or indirectly in production. If inventory is carried at cost, this description includes the nature of the cost elements included in inventory and how cost is determined (such as FIFO, LIFO, average). Describes an entity's accounting policy for the basis of goods in the course of production (work in process). If inventory is carried at cost, this description includes the nature of the cost elements included in inventory and how cost is determined (such as FIFO, LIFO, average). Describes an entity's accounting policy for the basis of stating inventories (for example, lower of cost or market). If inventory is carried at cost, this description includes the nature of the cost elements included in inventory and how cost is determined (such as FIFO, LIFO, average). Description of unpriced change orders or other similar items subject to uncertainty concerning their determination or ultimate realization included in inventory as of the balance sheet date and the status of principal items comprising such amount. Carrying amount as of the balance sheet date of inventories associated with long-term contracts or programs. Description of inventories, or other deferred costs, associated with long-term contracts or programs at the balance sheet date including the disclosure of the amount of and types of deferred costs recorded; principal assumptions where average costs per unit is used; inventories held associated with customer claims; amount of progress payments netted against recorded inventory; or other deferred costs recorded; and unrecovered production costs. The actual or estimated amount of general and administrative expense remaining in inventory as of the balance sheet date. If any general and administrative costs are charged to inventory, the aggregate amount of the general and administrative costs incurred in each period Describes an entity's accounting policy for recognizing inventory losses, such as losses on firm purchase commitments and parameters for determining excessive quantities and technological obsolescence, and methods used for measuring such losses. Describes an entity's accounting policy regarding the major categories of inventory such as finished goods, inventoried costs relating to long-term contracts or programs, work in process, raw materials, and supplies. Long-Term contracts or programs include (1) all contracts or programs for which gross profits are recognized on a percentage-of-completion method of accounting or any variant thereof, and (2) any contracts or programs accounted for on a completed contract basis of accounting where, in either case, the contracts or programs have associated with them material amounts of inventories or unbilled receivables and where such contracts or programs have been or are expected to be performed over a period of more than twelve months. Contracts or programs of shorter duration also may be addressed, if deemed appropriate. Describes an entity's accounting policy for the method used to remove inventoried costs relating to long-term contracts or programs from inventory. Contracts or programs include (1) all contracts or programs for which gross profits are recognized on a percentage-of-completion method of accounting or any variant thereof, and (2) any contracts or programs accounted for on a completed contract basis of accounting where, in either case, the contracts or programs have associated with them material amounts of inventories or unbilled receivables and where such contracts or programs have been or are expected to be performed over a period of more than twelve months. Contracts or programs of shorter duration also may be addressed, if deemed appropriate. Describes an entity's accounting policy for the method used to remove finished goods costs from inventory. Describes an entity's accounting policy for the method used to remove costs for inventory consigned to others from inventory. Describes an entity's accounting policy for the method used to remove raw material costs from inventory. Describes an entity's accounting policy for the method used to remove supplies costs from inventory. Describes an entity's accounting policy for the method used to remove work in process costs from inventory. Describes an entity's accounting policy for the method by which amounts are added and removed from inventory (for example, average cost, LIFO or FIFO). The amount of the valuation account as of the balance sheet date which reduces the carrying amount of inventory to net realizable value; takes into consideration such factors as market value, excessive quantities based on expected sales, technological obsolescence, and shrinkage. May also provide for estimated product returns or price concessions pertaining to product cost. Describes an entity's accounting policies covering its major classes of inventories, bases of stating inventories (for example lower of cost or market), methods by which amounts are added and removed from inventory classes (for example FIFO, LIFO, or average cost), loss recognition on impairment of inventories, and situations in which inventories are stated above cost. If inventory is carried at cost, this description includes the nature of the cost elements included in inventory. Reflects the amount charged against earnings comprised of the costs to announce and effect a recall of defective merchandise. Describes an entity's accounting policy for circumstance in which inventories are stated at an amount above cost (such as at market value for precious metals). Additional information disclosed related to inventory. A revision in the estimate of excess and obsolete inventory to reduce the carrying amount of inventory to net realizable value. Carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing or production process. Fees earned for providing investment advice, research and other services for customers. Such services may include the investment management of mutual funds and separate accounts, and are generally based upon the size of the funds managed. Describes the entity's accounting policy for recognition of revenue for securities underwriting, acting as agent, services in merger acquisition and financial advisory services. Revenues would include gains, losses and fees, net of syndicate expenses arising from securities offerings. Includes (1) underwriting revenue (the spread between the resale price received and the cost of the securities and related expenses) generated through the purchasing, distributing and reselling of new issues of securities (alternatively, could be a secondary offering of a large block of previously issued securities); and (2) fees earned for mergers, acquisitions, divestitures, restructurings, and other types of financial advisory services. Aggregate of the carrying amounts as of the balance sheet date of investments in building and building improvements. Segment in which the financial information pertaining to variable annuity and other forms of investment contracts is reflected. Future tax reductions arising from certain qualifying capital expenditures (rehabilitation, energy, advanced coal project, gasification project) in excess of statutory limitations in historical filings. They can only be utilized if sufficient tax-basis income is generated in future periods and providing tax laws continue to allow such utilization. The cash outflow from the costs of decontaminating and decommissioning of facilities through collection of revenues derived from utility assessments, government appropriations, and so forth. This item represents equity securities categorized neither as held-to-maturity nor trading which are intended be sold more than one year from the balance sheet date or operating cycle, if longer. Equity securities represent ownership interests or the right to acquire ownership interests in corporations and other legal entities which ownership interest is represented by shares of common or preferred stock, convertible securities, stock rights, or stock warrants. Unrealized gains and losses related to available-for-sale securities are excluded from earnings and reported in a separate component of shareholders' equity (other comprehensive income). The carrying amount of investments in unconsolidated real estate other than joint ventures. This includes direct and indirect investments. To the extent it deems necessary, this element represents management's discussion of its reasons for concluding that an "other than temporary" impairment of investments in debt and equity securities has occurred which is related to the charge included in realized loss on investments. The value of investments in marketable securities classified as either available-for-sale or held-to-maturity may decline for various reasons. The following are examples of factors which, individually or in combination, indicate that an "other than temporary" decline has taken place and that a write-down of the carrying value was required: (a) the length of the time and the extent to which the fair value has been less than cost; (b) the financial condition and near-term prospects of the issuer, including any specific events which ma y influence the operations of the issuer such as changes in technology that may impair the earnings potential of the investment or the discontinuance of a segment of the business that may affect the future earnings potential; or (c) the intent and ability of the holder to retain its investment in the issuer for a period of time sufficient to allow for any anticipated recovery in fair value. Total expenses related to the generation of investment income, excluding those direct expenses related to the sale or disposal of investments, in debt and equity securities. This item represents investment income derived from investments in debt and equity securities consisting of interest income earned from investments in debt securities and on cash and cash equivalents, dividends received for investments in equity securities, and income or expense derived from the amortization of investment related discounts or premiums, respectively, net of related investment expenses. This item does not include realized or unrealized gains or losses on the sale or holding of investments in debt and equity securities required to be included in earnings for the period or for other than temporary losses related to investments in debt and equity securities which are included in realized losses in the period recognized, and does not include investment income from real or personal property, such as rental income. Income earned from managing another party's investment portfolio. Describes an entity's application of the cost method of accounting for investments in common stock or other interests including unconsolidated subsidiaries, corporate joint ventures, noncontrolling interests in real estate ventures, limited partnerships, and limited liability companies. An entity also may describe how such investments are assessed for impairment. Describes an entity's application of the equity method of accounting to investments in common stock or other interests including unconsolidated subsidiaries, corporate joint ventures, noncontrolling interests in real estate ventures, limited partnerships, and limited liability companies. The description should include information such as: (1) initially recording an investment in the stock of an investee at cost; (2) adjusting the carrying amount of the investment to recognize the investor's share of the earnings or losses of the investee after the date of acquisition; and (3) adjustments to reflect the investor's share of changes in the investee's capital (dividends). This disclosure should also include a detailed description of the policy for determining the amount of equity method losses recognized after an investment has been reduced to zero as a result o f previous losses, reasons for not using the equity method when the investor company owns 20 percent or more of the voting stock of the investee's company (including identification of the significant investee), reasons for using the equity method when the ownership percentage is less than 20 percent, and discussion of recognition of equity method losses when an investor's total investment in an investee includes, in addition to an investment in common stock, other investments such as preferred stock and loans to the investee. An entity also may describe how such investments are assessed for impairment. This element describes an entity's application of the equity method of accounting to investments in common stock or other interests including unconsolidated domestic subsidiaries, corporate joint ventures, noncontrolling interests in real estate ventures, limited partnerships, and limited liability companies. Additionally, this element describes the entity's application of the cost method to equity investments or other interests that are not consolidated or accounted for under the equity method of accounting. The description provided may include a description of how equity method or cost investments are assessed for impairment. If an entity does not include a discussion of its policy for assessing, recognizing and measuring impairment in its description of its accounting policies for each investment category or type, then that disclosure may be provided here. This element describes an entity's accounting policy for investments in debt and equity securities that are classified as available-for-sale. These policies also may describe the entity's accounting treatment for transfers between investment categories, how the entity determines whether impairments of available-for-sale securities are other than temporary, and how the fair values of such securities are determined. This element describes an entity's accounting policy for investments in debt securities (which may include mandatorily redeemable preferred shares or preferred shares redeemable at the investing Company's option) that are classified as held-to-maturity. These policies also may describe the entity's accounting treatment for transfers between investment categories, how the entity determines whether impairments of held-to-maturity securities are other than temporary, and how the fair values of such securities are determined. This element describes an entity's accounting policy for investments in debt and equity securities that are classified as trading securities. These policies also may describe the entity's accounting treatment for transfers between investment categories and how the fair values of such securities are determined. This element describes an entity's accounting policies for investments in debt and equity securities that have readily determinable fair values (marketable securities). The description should address accounting policies for investments classified as trading, available for sale, or held to maturity and may include how the entity determines whether impairments of available for sale or held to maturity investments are other than temporary, how the fair values of the entity's securities are determined, and the entity's accounting treatment for transfers between investment categories. Describes an entity's accounting policies for all debt and equity securities, including marketable securities (debt and equity securities with readily determinable fair values), investments accounted for under the equity method and cost method investments. For marketable securities, the description may include the entity's accounting treatment for transfers between investment categories and how the fair values for such securities are determined. Also, for all investments, an entity may describe its policy for assessing, recognizing and measuring impairment of the investment. Describes an entity's accounting policy for investment tax credits. Sum of the carrying amounts as of the balance sheet date of current and noncurrent investments. The write up or write down of an investment asset due to nontemporary conditions that is recorded as income or loss. This item represents the entire disclosure related to Investments in Certain Debt and Equity Securities which include all debt and equity securities with readily determinable fair values. A debt security represents a creditor relationship with an enterprise. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt. An entity may opt t o provide the reader with additional narrative text to better understand the nature of investments in debt and equity securities. An excess of the amount for financial reporting over the tax basis of an investment in a foreign subsidiary or a foreign corporate joint venture that is essentially permanent in duration. Assets held for their financial return, rather than for the entity's operations. Investments held in physical commodities, such as gold, silver, platinum, crude oil, coal, sugar, rice, wheat. The cash outflow associated with the purchase of real estate held for investment purposes. Financing through issuance of security instrument that represents a creditor relationship with the holder of the investment security. Financing through issuance of security instrument that represents an ownership relationship with the holder of the investment security. The cash inflow from a borrowing with the highest claim on the assets of the entity in case of bankruptcy or liquidation (with maturities initially due after one year or beyond the operating cycle, if longer). The cash inflow from a borrowing where a lender is placed in a lien position behind debt having a higher priority of repayment (senior) in liquidation of the entity's assets. Total indebtedness included on the balance sheet. Indebtedness not included on the balance sheet. General information regarding defined benefit pension plans established under the Japanese Welfare Pension Insurance Law (JWPIL). These plans are composed of (a) a substitutional portion based on the pay-related part of the old-age pension benefits prescribed by JWPIL (similar to social security benefits in the United States) and (b) a corporate portion based on a contributory defined benefit pension arrangement established at the discretion of each employer. Some employers have transferred to the Japanese government the substitutional portion of their employee pension fund liabilities. In connection with these transfers, employers' should separately disclose as a deemed subsidy the difference between the obligation settled and the assets transferred to the Japanese government, which is determined pursuant to the Japanese government's formula. The amount of this deemed subsidy should be disclosed separately from any reduction in the benefit obligation resulting from previously accrued salary progression. Carrying amount of the equity interests owned by noncontrolling shareholders, partners, or other equity holders in joint ventures included in the entity's consolidated financial statements. The proportionate share of interest (percent) in a jointly owned utility plant. The period end amount of construction work in progress at a jointly owned electricity generation plant. Identifies the name or location used by the utility of a jointly owned utility plant. The period end amount owned by the reporting utility of a jointly owned utility plant in service. Detailed information about jointly owned utility plants. The total period end amount of plant in service and construction in progress net of accumulated depreciation for the utility's share of jointly owned electricity generation plant. The period end ownership amount of other assets in a jointly owned utility plant. The period end amount of accumulated depreciation in a jointly owned electricity generation plant. A borrowing that has a lower priority than senior instruments in case of liquidation of the entity's assets. Carrying value as of the balance sheet date of portion of long-term debt due within one year or the operating cycle if longer identified as Junior Subordinated Notes, which have a lower priority than senior instruments. Carrying value as of the balance sheet date of long-term debt (with maturities initially due after one year or beyond the operating cycle if longer) identified as Junior Subordinated Notes, which have a lower priority than senior instruments, excluding current portion. Carrying value as of the balance sheet date of long-term debt identified as Junior Subordinated Notes, which have a lower priority than senior instruments. Description of key provisions in the operating or partnership agreement of the limited liability company or limited partnership, including liability, voting matters, distributions, and other provisions. The amount of LIFO (last in first out) inventory present at the reporting date when inventory is also valued using different valuation methods. Additional information disclosed related to LIFO (last in first out) inventory. Description of the day-to-day business function and activities of the limited liability company or limited partnership. Date the limited liability company or limited partnership will cease to exist, if it has a finite life. Description of the method of accounting for the transfer of net assets or exchange of equity interests. Date the limited liability company or limited partnership was formed in accordance with laws of the state in which it is organized. State in which the limited liability company or limited partnership was organized. Indication of the legal form of the entity (for example, LLC, LLP, MLP) and whether it is public or private. If public, indication of the exchange on which the units are listed and traded. Individual, partnership, corporation, or other entity that is responsible for the day-to-day administration of the managing member or general partner (if other than an individual). Description of the compensation or fee arrangements--such as incentive compensation based on the performance of the limited liability company or limited partnership--of the managing member or general partner. Individual, partnership, corporation, or other entity that is responsible for the day-to-day administration of the limited liability company or limited partnership. The number of units or percentage investment held by the managing member or general partner of the LLC or LP. Description of the day-to-day administration or other business functions of the limited liability company or limited partnership performed by the managing member or general partner. The number of units or percentage investment held by one or more members or limited partners of the LLC or LP. Description of the different classes of member or limited partner interests and the respective rights, preferences, and privileges of each class, and any liability limitations of members or limited partners of the LLC or LP. Name and brief description of each predecessor entity included in the LLC or LP as a result of a net asset transfer or exchange of equity interests. Reflects the percentage that specified components of the labor force, stated in either labor costs for the period or number of personnel as of the balance sheet date or on average for the period, are to a specified benchmark, such as total operating expenses, total labor costs, total number of personnel. Risk is the materially adverse effects from an increase in costs or a diminution in available personnel of an existing labor force that is essential to the entity. For financial statement presentation purposes, this is the aggregate amount of expenditures for salaries, wages, profit sharing and incentive compensation, payroll taxes, and other employee benefits, including include stock compensation and pension & other postretirement benefit expense. For footnote disclosure purposes, this is the aggregate amount of expenditures for salaries, wages, profit sharing and incentive compensation, payroll taxes, and other employee benefits, excluding stock compensation and pension & other postretirement benefit expense. Carrying amount of land available for development. Land held for sale recorded at cost. Real estate held for productive use and long lived structures used in the conduct of business, including office, production, storage, building improvements and distribution facilities. Carrying amount as of the balance sheet date of parcels of land held for sale, and on which the entity has no intention or no further intention to perform construction activities. Long lived, depreciable assets that are an addition or improvement to real estate held for productive use. Real estate assets held for productive use. Carrying amount as of the balance sheet date of real estate held for productive use. This excludes land held for sale. All amounts that are due to the servicer of a financial asset as a result of the debt holder not meeting the monthly payment terms. The line item within the income statement where these fees appear. Category of deferred revenue by arrangement wherein a retail customer pays installments of cash over a period of time, which will generally be taken into income upon delivery to the customer, and typically upon payment of the final installment. Acquired in a business combination or other transaction, the intangible asset attributable to transferable operating leases with terms more favorable than the then prevailing market. Lease expense related to property used in oil and gas production. Describes an entity's accounting policy for leasing arrangements (both lessor and lessee). This description may address (1) lease classification (that is, operating versus capital), (2) how the term of a lease is determined (for example, the circumstances in which a renewal option is considered part of the lease term), (3) how rental revenue or expense is recognized for a lease that contains rent escalations,(4) an entity's accounting treatment for deferred rent, including that which arises from lease incentives, rent abatements, rent holidays, or tenant allowances (5) an entity's accounting treatment for contingent rental payments and (6) an entity's policy for reviewing, at least annually, the residual values of sales-type and direct-finance leases. The description also may indicate how the entity accounts for its capital leases, leveraged leases or sale-leaseback transacti ons. Rental expense incurred for leased assets including furniture and equipment which has not been recognized in costs and expenses applicable to sales and revenues; for example, cost of goods sold or other operating costs and expenses. Long lived, depreciable asset that is an addition or improvement to assets held under a lease arrangement. Carrying amount at the balance sheet date of long-lived, depreciable asset that is an addition or improvement to assets held under lease arrangement. Description of the capital leasing arrangements including, but not limited to, the following: a) the basis on which contingent rental payments are determined; (b) the existence and terms of renewal or purchase options and escalation clauses; (c) restrictions imposed by lease agreements, such as those concerning dividends, additional debt, and further leasing. Description and amounts of lessor's leasing arrangements, including capital and leveraged leases. Disclosure may include the effect on the balance sheet and the income statement resulting from a change in lease classification for leases that at inception would have been classified differently had guidance been in effect at the inception of the original lease. An agreement conveying the right to use property, plant, or equipment (land and/or depreciable assets) usually for a stated period of time. Category of deferred revenue by arrangement wherein fees received by the lessor at inception of the lease are recognized over the term of the lease. Reflects the percentage that borrowings or credit lines from one or more lenders is to a specified benchmark, such as total debt, segment debt. Risk is the materially adverse effects from loss of financing arrangements with a particular lender. A document typically issued by a financial institution which acts as a guarantee of payment to a beneficiary, or as the source of payment for a transaction (for example, wiring funds to a foreign exporter when merchandise is delivered in accordance with terms of the letter of credit. Percentage of continuing ownership interest by existing shareholders. Description of the transaction costs associated with a leveraged buyout including methodology applied to costs that are capitalized as part of the transaction and those that are expensed. Total transaction costs of the leveraged buyout that have been recorded as expense items on the income statement. Amount charged to compensation expense for the redemption of management options. Amount of management option cost previously recognized as stock-based compensation and charged to additional paid in capital. Percentage of ownership interest held by new shareholders. Percentage of purchase price allocated to assets and liabilities acquired at the continuing stockholders' historical basis as of the date of the acquisition. Percentage of purchase price allocated to assets and liabilities acquired at their respective fair values. Reduction in stockholders' equity as a result of carryover of historical basis. Amount charged to expense for the advisory, legal, accounting and other transaction costs. Amount of cash paid for closing fees, debt issue costs, and other transaction expenses in a leveraged buyout transaction. Methodology and assumptions regarding an acquisition effected in a single highly leveraged transaction or a series of related and anticipated highly leveraged transactions that result in the acquisition by an entity of all previously outstanding common stock of another entity; that is, there can be no remaining minority interest. Include policy followed in determining the basis used to value investment in the leveraged buyout transaction, including rationale for the policy. Amount of cash paid to stockholders for outstanding shares and warrants in a leveraged buyout transaction. Summary of methodology and assumptions for leveraged buyouts (LBOs) transacted during the period, including borrowings to finance the transactions, continuing ownership interest, purchase price allocations and the reduction in stockholders' equity as a result of carryover of historical basis of assets and liabilities. Additional common disclosures include: sources and uses of cash in connection with the LBO, purchase price, consideration paid to stockholders, amounts invested by senior management or other related parties, rollover of options, new investors' ownership percentage, costs of transaction charged to expense, debt issue costs capitalized, and other payments to holders of stocks, options and warrants. This element may be used as a single block of text to encapsulate the all disclosures regarding LBOs. Amount of cash paid for prepayment penalties on retired debt in a leveraged buyout transaction. Amount of cash paid to settle outstanding management options in a leveraged buyout transaction. Amount of cash used to pay off existing debt in a leveraged buyout transaction. Total uses of cash in a leveraged buyout transaction. Amount of net income (loss) composed of: (1) pretax lease income (or loss), (2) investment tax credit, allocated proportionately between unearned and deferred income included in the net investment, and (3) the tax effect of the pretax lease income (or loss) recognized, which shall be reflected in tax expense for the year. The liability for taxes payable in the future as a result of temporary differences in treatment of certain items in the current year arising from the net investment in arrangements meeting the criteria for classification as a leveraged lease. Rentals receivable and estimated residual value of leased assets less principal and interest on nonrecourse debt, unearned income, and deferred taxes. The net investment in arrangements meeting the criteria to be classified as leveraged excluding deferred taxes. Pretax lease income allocated in proportionate amounts from unearned income. The tax effect from the current year income from arrangements meeting the criteria for classification as a leveraged lease. The receivable for the amount of investment tax credit to be realized on the transaction as part of the net investment allocated in proportionate amounts to income. The total recognized during the period for income on leases meeting the criteria for classification as leveraged leases. Taxes arising from arrangements meeting the criteria for classification as leveraged leases due to timing differences between accounting and tax income recognition. The net investment in arrangements meeting the criteria for classification as leveraged leases including deferred taxes. The portion of rentals receivable applicable to principal and interest on the nonrecourse debt. The gross rentals receivable equal to the future cash flows from the lessee. The estimate of the value of the leased asset at the end of the lease term. The estimated portion of pretax income and investment tax credit remaining to be allocated to income over the lease term. The fair value of liabilities assumed in Noncash investing or financing activities. Carrying value as of the balance sheet date of current obligations (due less than one year or one operating cycle, if longer) arising from the sale, disposal or planned sale in the near future (generally within one year) of a business component. Carrying value of noncurrent obligations (due more than one year or one operating cycle, whichever is longer) relating to the sale, disposal or planned sale in the near future (generally within one year) of a business component, as of the balance sheet date. For an unclassified balance sheet, the obligations arising from the sale, disposal or planned sale in the near future (generally within one year) of a business component. Amount of expected guaranteed benefits in excess of the projected account balances for minimum guaranteed benefit contracts, as of the balance sheet date. Amount of expected guaranteed benefits in excess of the projected account balances for minimum guaranteed benefit contracts, net of reinsurance recoverables, as of the balance sheet date. Describes the guarantee type (for example, guaranteed minimum death benefits, guaranteed minimum income benefits, guaranteed annuitization benefits, guaranteed minimum accumulation benefits, guaranteed minimum withdrawal benefits, guaranteed minimum lifetime withdrawal benefits) offered under long-duration contracts with expected benefits in excess of projected account balances. Amount of guaranteed minimum benefit expense incurred during the period presented, resulting in an increase to the liability for expected guaranteed minimum benefits in excess of projected account values. Net amount of other increases or decreases to the liability for guaranteed minimum benefits on long-duration contracts occurring during the period. The type of insurance or investment contract which typically provides guaranteed benefits to policy and contract holders. Amount of guaranteed minimum benefits the ceding insurer expects to recover on insurance policies ceded to other insurance entities as of the balance sheet date. Financial data pertaining to guaranteed benefits, by benefit type within product type. This element represents the present value of cash flows expected to be received as compensation over the life of a guaranty issued to a third-party. The asset is accounted for at amortized cost and is reduced by the contractual stipulated cash payments received less the interest income component thereon. Total of all partners' capital and liability items in a publicly listed limited partnership or master limited partnership. Total of all Liabilities and Stockholders' Equity items. Total of all Liabilities and Partners' Capital for a publicly listed limited partnership or a master limited partnership (MLP). The amount of trade accounts payable included in liabilities subject to compromise. The amount of aircraft obligations and deferred gains included in liabilities subject to compromise. The amount of asbestos related liabilities included in liabilities subject to compromise. Amount of liabilities subject to compromise at the bankruptcy date. The amount of capital lease obligations and related accrued interest included in liabilities subject to compromise. Cash disbursements made to creditors or reclassifications of liabilities subject to compromise pursuant to bankruptcy court orders for freight and distribution costs. Cash disbursements made to creditors or reclassifications of liabilities subject to compromise pursuant to bankruptcy court orders for trade accounts payable. Cash disbursements made to creditors or reclassifications of liabilities subject to compromise pursuant to the bankruptcy court orders other than for freight and distribution costs, trade accounts payable and prepetition contingencies. Cash disbursements made to creditors or reclassifications of liabilities subject to compromise pursuant to bankruptcy court orders with respect to prepetition contingencies. The amount of debt and related accrued interest included in liabilities subject to compromise. Description of provisions for asbestos related contingencies and changes since date of bankruptcy filing. Description of cash disbursements to creditors and reclassifications under bankruptcy court orders since date of the bankruptcy filing. Description of employee related accruals and changes since date of bankruptcy filing. Description of provisions for environmental related contingencies and changes since the date of the bankruptcy filing. Description of interest on prepetition liabilities and changes since the date of the bankruptcy filing. Description of balance sheet reclassifications and other changes to liabilities subject to comprise since the date of the bankruptcy filing. Description of pension and other postretirement obligations and changes since the date of the bankruptcy filing. The amount of early contract termination fees included in liabilities subject to compromise. The amount of employee and related claims included in liabilities subject to compromise. Amount of liabilities subject to compromise at the end of the reporting period. The amount of environmental remediation liabilities included in liabilities subject to compromise. Description of income tax liabilities and contingencies and changes since date of bankruptcy filing. The amount of income taxes included in liabilities subject to compromise. Amount of change in prepetition asbestos related contingencies since bankruptcy filing date. Amount of change in prepetition employee related accruals since bankruptcy filing date. Amount of change in prepetition environmental related contingencies since bankruptcy filing date. Amount of change in prepetition income tax liabilities and contingencies since bankruptcy filing date. Amount of interest on prepetition liabilities since bankruptcy filing date. Amount of change in other prepetition liabilities since bankruptcy filing date. The amount of other obligations included in liabilities subject to compromise. The amount of pension and other postretirement obligations included in liabilities subject to compromise. The amount of the provision for expected and allowed claims included in liabilities subject to compromise. The amount of retained obligations related to divested businesses included in liabilities subject to compromise. Total amount of liabilities subject to compromise Carrying amount as of the balance sheet date of total liabilities, when it serves as a benchmark in a concentration of risk calculation. Sum of all reported liabilities as of the balance sheet date. Liabilities of variable interest entities for which a controlling interest is achieved through means other than voting rights. Such entities are subject to consolidation by the reporting entity. Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are 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. Type of insurance originating present value of future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and unpaid claim costs relating to insurance contracts including estimates of costs relating to incurred but not reported claims based on the estimated ultimate cost of settling the claims (including effects of inflation and other societal and economic factors), using past experience adjusted for current trends and any other factors that would modify past experience. Country of origination of present value of future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and unpaid claim costs relating to insurance contracts including estimates of costs relating to incurred but not reported claims based on the estimated ultimate cost of settling the claims (including effects of inflation and other societal and economic factors), using past experience adjusted for current trends and any other factors that would modify past experience. Percent used to determine present value of future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and unpaid claim costs relating to insurance contracts including estimates of costs relating to incurred but not reported claims based on the estimated ultimate cost of settling the claims (including effects of inflation and other societal and economic factors), using past experience adjusted for current trends and any other factors that would modify past experience 20 years from year policy went into force. Percent used to determine present value of future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and unpaid claim costs relating to insurance contracts including estimates of costs relating to incurred but not reported claims based on the estimated ultimate cost of settling the claims (including effects of inflation and other societal and economic factors), using past experience adjusted for current trends and any other factors that would modify past experience in the year the policy went into force. Monetary amount by component of present value of future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and unpaid claim costs relating to insurance contracts including estimates of costs relating to incurred but not reported claims based on the estimated ultimate cost of settling the claims (including effects of inflation and other societal and economic factors), using past experience adjusted for current trends and any other factors that would modify past experience. Span of years during which policies were issued containing estimated present value of future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and unpaid claim costs relating to insurance contracts including estimates of costs relating to incurred but not reported claims based on the estimated ultimate cost of settling the claims (including effects of inflation and other societal and economic factors), using past experience adjusted for current trends and any other factors that would modify past experience. Reflects the carrying amount of and other relevant, pertinent information about the liability as of the balance sheet date for future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums by major product line segment. Relevant interest rate assumptions that are an integral part of the methodology used in calculating the future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and cost of settling insured claims and cost incurred in the claim settlement process. Liability for estimated reserve for cumulative deposits plus credited interest and fund performance, less withdrawals, expenses and cost of insurance charges as applicable. Methodology and period applied to interest rate used for annuity policyholder deposits The maximum interest rate applied to annuity policyholder deposits during the stated period. The minimum interest rate applied to annuity policyholder deposits during the stated period. Liability (such as a mortgage) related to a disposal group that is held for sale and anticipated to be sold in less than one year. The liability is expected to be discharged as part of the plan of sale for the asset. Gas costs of a regulated entity that are refundable through future rate adjustments. Such costs are a form of a regulatory liabilities and are expected to be refunded in less than one year through rate adjustments. Taxes other than income, excise, production and property taxes. Rights, generally of limited duration, under a license arrangement (for example, to sell or otherwise utilize specified products or processes in a specified territory). Ratio with total life insurance premiums in numerator and total GAAP premiums in the denominator. Accounting policy disclosure pertaining to the claims loss reserve for insurance contracts with a life contingency (permanent life, some term life, accident and health, some annuities), describing the loss exposures and bases and methodologies for making the relevant accounting estimates. The aggregate amount of life and health policy reserves (provided for future obligations including unpaid claims and claims adjustment expenses) and policy benefits (liability reserve for future policy benefits) as of the balance sheet date; grouped amount of all the liabilities associated with the company's life and health insurance policies. Life insurance assumed from another insurer divided by gross life insurance in force Ratio of Life Insurance In-force to Total Insurance In-force Segment in which the financial information pertaining to insurance policies providing death benefits is reflected. This element represents discussion of the reasons for changes in the Company's expectation of the timing of the realization of the investments in life settlement contracts accounted for under the fair value method. This includes disclosing significant changes to the amounts disclosed including number of contracts, carrying value, and face value. This item represents the gains or losses recognized and realized during the period on investments in life settlement contracts sold during the period. This item represents the unrealized gains or losses recognized during the period on investments in life settlement contracts that are still held at the date of the statement of financial position. This item represents discussion of the method or methods and significant assumptions used to estimate the fair value of investments in life settlement contracts accounted for under the fair value method, including any mortality assumptions. The carrying value of life settlement contracts accounted for under the investment method based on remaining life expectancy. The face value (death benefits) of the life insurance policies underlying the life settlement contracts accounted for under the investment method based on remaining life expectancy. The number of life settlement contracts accounted for under the investment method based on remaining life expectancy. Description of shares of ownership of the limited partners in a publicly traded limited partnership or master limited partnership (MLP), which are represented by units that detail various rights including: redemption, conversion, liquidation, tax status of distribution per unit, and the sharing in distributions. The number of limited partner units authorized to be issued. The limited partners are partners of a publicly traded limited partnership or master limited partnership. Limited partners have limited liability and do not manage the partnership. The number of limited partner units issued. The limited partners are partners of a publicly traded limited partnership or master limited partnership. Limited partners have limited liability and do not manage the partnership. The number of limited partner units outstanding. The limited partners are partners of a publicly traded limited partnership or master limited partnership. Limited partners have limited liability and do not manage the partnership. Capital contributed by limited partners, net of offering costs. The limited partners are partners of a publicly traded limited partnership or master limited partnership. Limited partners have limited liability and do not manage the partnership. Capital contributed by limited partners. The limited partners are partners of a publicly traded limited partnership or master limited partnership. Limited partners have limited liability and do not manage the partnership. Aggregate cumulative cash distributions made to the limited partners. The limited partners are partners of a publicly traded limited partnership or master limited partnership. Limited partners have limited liability and do not manage the partnership. Aggregate cumulative net income shared by the limited partners. The limited partners are partners of a publicly traded limited partnership or master limited partnership. Limited partners have limited liability and do not manage the partnership. The limited partner's ownership share in the capital account balance. The limited partners are partners of a publicly traded limited partnership or master limited partnership. Limited partners have limited liability and do not manage the partnership. Carrying amount of the equity interests owned by noncontrolling partners of a limited partnership included in the entity's consolidated financial statements. Carrying value as of the balance sheet date of obligations drawn from a line of credit, which is a lender's commitment to make loans up to a specific amount with maturities due within one year or the operating cycle, if longer. Identification of each affiliate who is permitted to utilize the line of credit (for example, a subsidiary of the reporting entity) and description of its relationship to the reporting entity. Amount borrowed under the credit facility as of the balance-sheet date. Amount of the total principal payments made during the annual reporting period. Description of restrictions on the entity's other assets as required by the terms of the credit facility. Description of the credit facility's borrowing capacity including discussion of how the borrowing capacity is determined (for example, borrowing capacity based on the amount of current assets). Fees associated with providing collateral for the credit facility. Discussion of whether the borrowings under the credit facility are secured or unsecured and, if secured, a description of collateral (for example, accounts receivable less than 120 days old, finished goods inventory). Amount of the fee for available but unused credit capacity under the credit facility. Description of the fees for amounts available, but unused under the credit facility. Identification of whether the entity has been in compliance with any credit facility debt covenants during the period. Description of the conditions for borrowing under the credit facility including the nature of any restrictions. If other than borrowings in the currency of the country of domicile, identification of the currency in which borrowings are made. Amount of current borrowing capacity under the credit facility considering any current restrictions on the amount that could be borrowed (for example, borrowings may be limited by the amount of current assets), but without considering any amounts currently outstanding under the facility. The date when the first payment under the line of credit must be paid, which may be presented in a variety of ways (year, month and year, day, month and year, quarter). Decrease for amounts of indebtedness forgiven by the holder of the credit facility. Decrease for amounts repaid on the credit facility for the period. Description of restrictions on the entity's ability to pay dividends as required by the terms of the credit facility. Reflects when the credit facility terminates, which may be presented in a variety of ways (year, month and year, day, month and year, quarter). Fair value of the amount outstanding under the credit facility Description of the method(s) used to measure fair value of the amount outstanding under the credit facility and any significant assumptions used in the fair value measurement. Description of when the fee for available but unused credit capacity is required to be paid (for example, annually, quarterly, or monthly). Description of the frequency of the required periodic payments of interest, principal, or both, and the amount, if set, or a description of a formula upon which payment is based. Description of the frequency of periodic payments, which may be presented in a variety of ways (for example, monthly, quarterly, annually). Increase for accrued, but unpaid interest on the credit facility for the period. Increase for additional borrowings on the credit facility during the period. Description of the increases or decreases in the carrying amount of the debt instrument for the period. Net increase or decrease in the carrying amount of the debt instrument for the period. Net increase or decrease in the carrying amount of the credit facility for the period for reasons other than accrued, but unpaid interest, additional borrowings and repayments. Reflects when the credit facility first became available, which may be presented in a variety of ways (year, month and year, day, month and year, quarter). Description of the interest rate for the amounts borrowed under the credit facility, including the terms and the method for determining the interest rate (for example, fixed or variable, LIBOR plus a percentage, increasing rate, timing of interest rate resets, remarketing provisions). The effective interest during the reporting period. The effective interest rate at the end of the reporting period. Identification of the lender, which may be a single entity (for example, a bank, pension fund, venture capital firm) or a group of entities that participate in the line of credit. Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility. Amount of the required periodic payment applied to interest. Amount of the required periodic payment applied to principal. Amount of the required periodic payments of both interest and principal. Description of the credit facility's priority for repayment in relation to other obligations of the entity in the event of liquidation. Justification for treatment of borrowings under the line of credit as noncurrent. Amount of borrowing capacity currently available under the credit facility (current borrowing capacity less the amount of borrowings outstanding). Description of the terms of an arrangement in which loan proceeds can continuously be obtained following repayments, but the total amount borrowed cannot exceed a specified maximum amount. Terms typically include interest rate, collateral required, guarantees required, repayment requirements, and restrictions on use of assets and activities of the entity. Description of whether outstanding balances under the short-term credit facility will be or were transformed into a long-term borrowing arrangement, and indicates when that is expected to occur or when it did occur. Describes when borrowings outstanding under a line of credit will convert to a term loan, and describes the repayment terms, collateral, and priority of the term loan. The information pertaining to the line of credit by lender. Carrying value as of the balance sheet date of short-term obligations that would normally be classified as current liabilities but for which (a) post balance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement. A contractual arrangement with a lender under which borrowings can be made up to a specific amount at any point in time, and under which borrowings outstanding may be classified as either current or noncurrent in classified balance sheets. In an unclassified balance sheet, the carrying value as of the balance sheet date of obligations drawn from a line of credit, which is a bank's commitments to make loans up to a specific amount. The cash outflow for exploration and development of liquefied natural gas sites. The amount of expense provided in the period for legal costs incurred on or before the balance sheet date pertaining to resolved, pending or threatened litigation, including arbitration and mediation proceedings. The cash outflow for loan origination associated cost which is usually collected through escrow. The cash inflow associated with loan origination (the process when securing a mortgage for a piece of real property) or lease origination. It is through this process that the terms of the mortgage agreement (amount of loan, interest rate, compounding frequency, and so forth) or lease are established and the involved parties legally bind themselves to the transaction. Commitments to borrowers or third party investors for the origination of a loan. The loan servicing fees paid to third parties that relate to loan expenses for a portfolio containing the entire group of loans owned by the entity. The loan servicing fees paid to third parties that relate to loan expenses for a portfolio containing the entire group of loans owned by the company. Expenses paid for obtaining loans which includes expenses such as application and origination fees. Commitment to purchase loans from a third party. The face amount of loans that will be sold to other entities. Reconcile the changes in loans that will be sold to other entities balances to the amounts presented in the consolidated statement of cash flows. Enter the additions to trade accounts that will be sold to other entities for the period. Represents the sum of the reconciled changes in the loan receivables that will be sold to other entities. Reconcile the changes in loans that will be sold to other entities balances to the amounts presented in the consolidated statement of cash flows. Enter the deductions to trade accounts that will be sold to other entities for the period. As of the balance sheet date, the aggregate value of securities lent with the condition that they will be returned. Loans and finance receivables which are held in the portfolio for investment purposes. Loans and trade receivables that management has the intent and ability to hold for the foreseeable future or until maturity or payoff should be reported in the balance sheet at outstanding principal adjusted for any charge offs, the allowance for loan losses (or the allowance for doubtful accounts), any deferred fees or costs on originated loans, and any unamortized premiums or discounts on purchased loans. Loans and finance receivables that are held for sale. Mortgage and nonmortgage loans held-for-sale should be reported at the lower of cost or fair value. Contractual rights to receive money on demand or on fixed or determinable dates that is recognized as an asset in the creditor's statement of financial position. The cash inflow from the financed defined contribution plan to acquire shares of the entity. The plan initially holds the shares in a suspense account, which is collateral for the loan. As the plan makes payment on the debt, the shares are released from the suspense account and become available to be allocated to participant accounts. The amount of interest income earned from loans held-for-sale, other than mortgage loans, and interest earned from direct financing and sales-type leases held-for-sale. Describes the estimated, contra asset account which reduces the otherwise reportable, gross amount of loan receivables to an amount reasonably expected to be collected (i.e., net realizable value), and the policies, methodologies and significant assumptions underlying the accounting estimate. Sets forth the basis for charging to bad debt expense all or a portion of loan receivables because it is probable, based on collection experience or on specific facts and circumstances, that collection of amounts due will not be made. For example, historical experience may indicate that amounts uncollected for a specified number of days after due date are likely to remain uncollected and some or all of the amounts due should be reflected as a credit loss. Reflects the aggregate value of loans, trade receivables, securities and financial instruments that serve as collateral for obligations arising from a transfer of financial assets recorded as a secured borrowing. Describes the nature of agreements with borrowers pursuant to which funds were advanced for business purposes. Loan proceeds may be used for general business purposes or are limited by the terms of the debt instrument to be used for a specific purpose or purposes, and may be fully or partially secured or unsecured. Disclosures categorize the loans by type of borrower, purpose, maturity, risk and geography. Describes the basis for recognizing income on monies received or to be received with respect to agreements which obligate the lender to provide future funding to existing or prospective borrowers pursuant to agreed-upon terms and conditions. Reflects the amount of cash required to fully fund agreements to provide advances to borrowers and lessees at stated interest rates. Reflects the carrying amount of loans and leases for which agreements to acquire or dispose exist. Reflects the amount of cash required to fully fund agreements to provide advances to borrowers and lessees at interest rates that increase or decrease depending on certain facts or circumstances. Reflects the carrying amount of unpaid loans issued to individuals to provide financing in the legal form of a lease agreement which meets the criteria for treating the arrangement as a direct financing lease. Automobiles and personal computers are typical examples of leased assets. Describes the various types of loans made to individuals for personal needs, including mortgage, home equity, credit card, installment, and lease financing. Such loans may be used for general purposes or are limited by the terms of the debt instrument for a specific purpose or purposes, and may be fully or partially secured or are unsecured. Generally, unpaid loans are categorized within geographic strata by type of borrower, purpose, maturity, risk and geography. Reflects the amount of fees recognized as income related to loan originations, commitments or servicing which are not included in interest income and that exceed one percent of the aggregate of total interest income and other income. Identifies the other countries in which the lender makes loans to businesses and individuals, including loans made by overseas branches of the lending institution. May describe certain risks that are not associated with domestic lending, such as foreign exchange and country or transfer risks. Reflects the net positive or negative amount derived from subtracting from net proceeds of sale and the carrying amounts, net of allocated reserves, of financial assets transferred to third parties in transactions that qualify for sales treatment. Identifies the countries, states or other geographical territories in which a significant amount of loans and leases are issued. Reflects amount of allowance for credit losses pertaining to impaired loans. Reflects the average recorded investment in impaired loans during each period. Reflects the adjusted carrying amount of loans for which it is probable, based on current facts and circumstances, that a creditor will not initially be able to collect all amounts due according to the contractual terms of the loan agreement, or will not recover the previously reported carrying amount of the loan. Reflects the unfunded portion of contractual agreements to lend funds to borrowers for loans whose terms have been modified by troubled debt restructuring. Reflects the carrying amount of loans which have been written down and for which there is no related reserve for credit loss. Reflects the carrying amount of loans which have been written down and for which there is a related reserve for credit loss. Reflects the amount of interest income recognized using a cash-basis method during the period that loans were deemed to be impaired. Reflects the amount of interest income on impaired and nonperforming loans that was recognized as income during the reporting period. Reflects the amount of additional interest income that would have been recorded if impaired or nonperforming loans were instead current, in compliance with their original terms, and outstanding throughout the reporting period or since origination (if held for part of the period). Reflects the carrying amount of loans deemed to be questionable as to collection on which interest is continuing to be earned or accrued. Reflects the carrying amount of loans deemed to be questionable as to collection on which no interest is continuing to be recognized. Reflects the carrying amount of loans past due ninety days or more on which interest is continuing to be earned or accrued. The gross interest income that would have been recorded in the period on troubled debt restructurings, if the loans had been current in accordance with their original terms and had been outstanding throughout the period or since origination, if held for part of the period. Reflects the carrying amount of loans with terms that have been modified because of the inability of the borrower, for financial reasons, to comply with the terms of the original loan agreement. Describes the policies and procedures for identifying and measuring losses on loans when the present value of expected cash flows discounted at the loan's effective interest rate, or, alternatively, a loan's observable market price or fair value of the underlying collateral is less than the carrying amount of the loan, and sets forth the amount of the loss. Also sets forth material facts pertaining to significant loan modifications in a troubled debt restructuring, describes the method for valuing a loan deemed to be impaired or nonperforming, indicates whether income on impaired or nonperforming loans are being recognized and describes the method for recognizing the income. Describes the policies and procedures for identifying and measuring losses on loans when the present value of expected cash flows discounted at the loan's effective interest rate, or, alternatively, a loan's observable market price or fair value of the underlying collateral is less than the carrying amount of the loan. Includes the policy for recognizing interest income on impaired loans, including how cash receipts are recorded. Describes the method of recognizing interest income on performing loans, the method for amortizing premiums or accreting discounts, and the method for the treatment of loan fees and costs, including the method of amortizing net deferred fees or costs. Describes the bases and methodologies used in recording, valuing, and reporting net amounts due from entity or individual lessees pursuant to contractual arrangements, which are secured, at a minimum, by the asset being rented, and in measuring certain revenues, expenses and gains and losses arising from creating, acquiring, collecting, terminating, modifying and holding lease agreements. May also describe the methods used for valuing and amortizing assets held under lease arrangements. Describes the lending, securitization, sales, transfers and servicing practices for mortgage banking activities. Sets forth the method used in determining the lower of cost or market value of committed and uncommitted loans secured by real property and mortgage pools, and whether the method is applied to an individual loan or security collateralized by a pool of mortgages or to an aggregate portfolio of loans or such securities. Sets forth the method used in determining the lower of cost or market value of loans that are unsecured or secured by collateral other than real property, and whether the method is applied to an individual loan or to an aggregate portfolio of loans. Describes the criteria for deeming amounts due from a borrower as not being in compliance with principal and interest payment terms, describes the method for valuing a loan in such status, and indicates whether interest contractually accruing thereon is being recognized as income. Describes the method used to recognize income earned net of related expenses incurred. Describes the fees to be received net of related costs pertaining to lending activities, including acquiring loans, issuing commitments to lend or participating in a loan syndication. Such fees, premiums and discounts shall be aggregated, deferred and amortized to income over the projected life of the related loans as an adjustment to yield and reflected in interest income. Describes matters pertaining to loans not reflected elsewhere. States the number of days of nonpayment by a borrower from a specified point in time, usually the last due date. For example, past due status might be defined as occurring whenever no or insufficient payment has been received for a specified number of days after the payment due date. Reflects the percentage derived from dividing impaired loans on which interest has ceased to be accrued by total loans. Describes the method for accounting for real estate acquired by the entity through exercise of the right to purchase the property securing a borrowing, usually at auction, after the borrower has defaulted. Disclosure should indicate the method of valuation of the real estate. Reflects the amount of new advances made to related parties in the form of loan and lease receivables. For an unclassified balance sheet, reflects the carrying amount of unpaid loan amounts due from related parties at the balance sheet date. Reflects the amount of collections received from related parties to reduce the carrying amounts of loans and leases receivable due from them Reflects the sum for the period of the additions and reductions to related party loans, which when added to the opening balance of related party loan will agree to the ending balance of such loans. This subtotal typically is not reflected. Describes the basis and methods used for recognizing interest and fees on loans and commitments to lend. This may also include the methods for revenue recognition from multiple-deliverable arrangements and the description and nature of such arrangements, including performance, cancellation, termination, or refund-type provisions. Describes the policies and methods to account for loan agreements whose terms have been modified because of the inability of the borrower for financial reasons to comply with the terms of the original loan agreement. A creditor shall disclose material facts pertaining to significant modifications and shall account for them according to the type of restructuring. In general, agricultural loans consist of borrowings used to finance major equipment and machinery purchases and expenses, livestock or crop production (including fisheries), and to supplement working capital needs of an entity engaged in farming operations. Loans made to policy and contract holders using their life insurance contracts' cash value or separate accounts as collateral. The total amount of money lent to individual customers including construction financing, residential mortgage loans, and home equity lines of credit. Includes amounts lent to businesses that engage in international activities. Such amounts may include letters of credit, bankers' acceptances, receivables factoring, open account financing, sales on consignment, documentary collections, advances against collections, and forfeiting. Reflects the cumulative amount of interest and fees paid by borrowers which have not yet been taken into income in conformity with GAAP. Also reflects the amount of unamortized costs incurred to originate loans, unamortized loan commitments and loan syndication fees, and premiums over or discounts from face amounts of acquired loans that are being amortized into income as an adjustment to yield. Reflects the aggregate gross carrying amount of all categories of loans held in portfolio, after deducting deferred income, but before deducting the allowance for loan losses. Carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion. When a lender gives money or property over other debt securities sold by the issuer. In the event the issuer goes bankrupt, senior debt holders receive priority for [must receive] repayment [prior] relative to junior and unsecured (general) creditors. Carrying value as of the balance sheet date of current portion of long-term loans payable to bank due within one year or the operating cycle if longer. Carrying value as of the balance sheet date of loans from a bank with maturities initially due after one year or beyond the operating cycle if longer, excluding current portion. Carrying value as of the balance sheet date of portion of long-term loans payable due within one year or the operating cycle if longer. A borrowing supported by a written promise to pay an obligation. In an unclassified balance sheet, carrying value as of the balance sheet date of loans payable to banks. In an unclassified balance sheet, the aggregate of the carrying values as of the balance sheet date of loans payable. Carrying amount as of the balance sheet date of loans that have been pledged as collateral for borrowings. If the secured party has the right by contract or custom to sell or repledge the collateral, then the debtor shall reclassify that asset and report that asset in its statement of financial position separately from other assets not so encumbered. Reflects the carrying amount of unpaid loans that had been issued to businesses to acquire real property. Acquisition, development and construction (ADC) loans are generally issued sequentially and the net proceeds of the latest debt is used by the borrower to pay off the preceding loan. A construction loan is generally expected to be paid off with the net proceeds from permanent financing. Reflects the carrying amount of unpaid loans that had been issued to businesses to develop land for sale or construction thereon. Acquisition, development and construction (ADC) loans are generally issued sequentially and the net proceeds of the latest debt is used by the borrower to pay off the preceding loan. A construction loan is generally expected to be paid off with the net proceeds from permanent financing. Reflects the carrying amount of loans charging borrowers fixed rates of interest. Reflects the carrying amount of loans charging borrowers variable, or adjustable, rates of interest. The cash outflow to finance the entity's defined contribution plan to acquire shares of the entity. The plan initially holds the shares in a suspense account, which is collateral for the loan. As the plan makes payment on the debt, the shares are released from the suspense account and become available to be allocated to participant accounts. Description of the nature of the assumption, identifies, if applicable, any base line parameter (such as Dow Jones Industrial Average) to which it is indexed, may indicate the number of scenarios on which data was based, and provides any other information deemed pertinent to the disclosure. Percentage discount rate at the high end of a range of reasonable estimates used to calculate present value of an expected stream of future payments, which is included in the calculation of the amount of the specified guaranteed benefit obligation as of the balance sheet date. Percentage discount rate at the low end of a range of reasonable estimates used to calculate present value of an expected stream of future payments, which is included in the calculation of the amount of the specified guaranteed benefit obligation as of the balance sheet date. Percentage discount rate used to calculate present value of an expected stream of future payments, which is included in the calculation of the amount of the specified guaranteed benefit obligation as of the balance sheet date. Estimated rate of return on investments at the high end of a range of reasonable estimates which is included in the calculation of the amount of the specified guaranteed benefit obligation as of the balance sheet date. Estimated rate of return on investments at the low end of a range of reasonable estimates which is included in the calculation of the amount of the specified guaranteed benefit obligation as of the balance sheet date. Estimated average rate of return on investments which is included in the calculation of the amount of the specified guaranteed benefit obligation as of the balance sheet date. Anticipated rate of future terminations of contracts in force as of the balance sheet date at the high end of the range of reasonable estimates, which is included in determining the amount of the specified guaranteed benefit obligation as of the balance sheet date. Anticipated rate of future terminations of contracts in force as of the balance sheet date at the low end of the range of reasonable estimates, which is included in determining the amount of the specified guaranteed benefit obligation as of the balance sheet date. Anticipated rate of future terminations of contracts in force as of the balance sheet date, which is included in determining the amount of the specified guaranteed benefit obligation as of the balance sheet date. Actuarially determined death rate of policyholders at the high end of the range of reasonable estimates, which is included in determining the amount of the specified guaranteed benefit obligation as of the balance sheet date. Actuarially determined death rate of policyholders at the low end of the range of reasonable estimates, which is included in determining the amount of the specified guaranteed benefit obligation as of the balance sheet date. Actuarially determined death rate of policyholders, which is included in determining the amount of the specified guaranteed benefit obligation as of the balance sheet date. Anticipated rate for an assumption not otherwise specified in the taxonomy, which is included in determining the amount of the specified guaranteed benefit obligation as of the balance sheet date. Description of the type of contract, such as variable annuity, variable life, and universal life, which offers a guaranteed benefit to the policyholder or contract holder. Percentage rate at the high end of the range of reasonable estimates that is indicative of an expected degree of movement against a base line index, and which is included in determining the amount of the specified guaranteed benefit obligation as of the balance sheet date. Percentage rate at the low end of the range of reasonable estimates that is indicative of an expected degree of movement against a base line index, and which is included in determining the amount of the specified guaranteed benefit obligation as of the balance sheet date. Percentage rate that is indicative of an expected degree of movement against a base line index, and which is included in determining the amount of the specified guaranteed benefit obligation as of the balance sheet date. Describes an entity's policy for accounting for long-duration insurance products (whole life, universal life, variable annuities, guaranteed renewable term, and title insurance contracts), including the basis for recognizing and determining amounts of revenues and policyholder funds pertaining to long-duration contracts, the general nature of and basis of presentation for separate accounts of contract holders, the practices and methods of allocating fees to policyholders' and contract holders' accounts, the nature, terms, valuation methods and assumptions used to determine fair value of minimum guarantees provided to policy and contract holders, and the methods used for capitalizing and amortizing sales inducements and policy acquisition costs. Disclosure may also include the classification of cash receipts and cash disbursements in statement of cash flows. Describes the assumptions underlying the estimated liabilities for guaranteed future policy benefits, by guarantee type within product type (for example, guaranteed minimum income benefits under variable annuity contracts). Explanation of the underlying assumptions and percentages or rates used in determining the fair value of guarantee obligations for each type of long-duration contract. Explanation of the underlying assumptions and percentages or rates used in determining the fair value of each guarantee obligation for each type of long-duration contract. Describes an entity's revenue recognition policy for long-duration contracts, including the timing of revenue recognition and the basis for determining the amount of revenue recognized, excluding fees earned on separate accounts. A description of the asset to be disposed of by abandonment. The carrying amount on the books of the entity of the asset to be abandoned. A description of the facts and circumstances that led to the determination that the long-lived asset would be abandoned. The timing in which the entity expects to abandon the long-lived asset. Aggregate amount of interest expense on all long-term borrowings. Describes assets other than financial instruments pledged to provide security to a suppler under a recorded unconditional purchase obligation arrangement. The aggregate amount of payments due in the fifth year after the balance sheet date to reduce a recorded unconditional purchase obligation. The aggregate amount of payments due in the fourth year after the balance sheet date to reduce a recorded unconditional purchase obligation. The aggregate amount of payments due in the second year after the balance sheet date to reduce a recorded unconditional purchase obligation. The aggregate amount of payments due in the third year after the balance sheet date to reduce a recorded unconditional purchase obligation. The aggregate amount of payments due in the first year after the balance sheet date to reduce a recorded unconditional purchase obligation. The carrying amount of the long-term purchase obligation as of the balance sheet date, which equals the sum of all payments due. General description of the goods or services to be purchased from the counterparty to the unconditional purchase arrangement. Pertinent information about recorded unconditional purchase arrangements to acquire goods or services, by category of goods or services. Describes each recorded unconditional purchase obligation arrangement to purchase goods and services that extend over multiple periods, any assets pledged to secure payment, and the fixed or determinable amount of payments due in each of the next five years and thereafter. Description of accounting methodology for long-term contracts and related inventory. Disclosure of the effect of significant revisions to estimates Description of the specific criteria used to determine when a contract is substantially complete. Examples include delivery of the product, acceptance by the customer, departure from the site, and compliance with performance specifications. Description of the nature of the cost elements included in inventory. Elements include, among other items, retained costs representing the excess of manufacturing or production costs over the amounts charged to cost of sales or delivered or in-process units, initial tooling or other deferred startup costs, or general and administrative costs. The method by which amounts are removed from inventory (for example, average cost; first-in, first-out; last-in, first-out; and estimated average cost per unit). Description of accounting method followed in relation to long-term construction-type contracts which may include the percentage-of-completion method or the completed-contract method. Description of the method or methods measuring the extent of progress toward completion for construction-type contracts. Examples include measurement in terms of costs, in terms of units of work, or in terms of values added (the contract value of total work performed to date). Description of accounting policies associated with the accounting for long-term contracts, programs or construction-type sales arrangements where such arrangements have been or expected to be performed over a period of more than twelve months. This includes those arrangements accounted for using delivered unit, cost to cost, physical completion, percentage of completion, cost-plus and completed contract methods). The description would include disclosures of retainage receivables; prerequisites for billings; amount and expected year of collection of retainage, unbilled and customer claims receivables; governmental contracts subject to renegotiation, including expected refund amounts; termination claims; and ongoing governmental investigations into illegal and unethical activity in governmental contracts. This element may be used for the enti re long-term contracts or programs disclosure as a single block of text. Total interest expense on long-term debt and capital securities. Current portion of carrying amount of bonds payable as of the balance-sheet date (excluding noncurrent portions). Carrying amount of bonds payable as of the balance-sheet date, net of the amount due in the next twelve months or greater than the normal operating cycle of the company. Carrying amount of bonds payable as of the balance-sheet date, including the current portion, which originally required full repayment more than twelve months after issuance or greater than the normal operating cycle of the company. Current portion of carrying amount of commercial loans as of the balance-sheet date (excluding noncurrent portions) excluding mortgage loans. Carrying amount of commercial loans as of the balance-sheet date excluding mortgage loans and net of the amount due in the next twelve months or greater than the normal operating cycle of the company. Carrying amount of commercial loans, excluding mortgages and lease obligations, as of the balance-sheet date, including the current portion, which originally required full repayment more than twelve months after issuance or greater than the normal operating cycle of the company. Carrying amount of convertible debt as of the balance-sheet date, including the current portion, which originally required full repayment more than twelve months after issuance or greater than the normal operating cycle of the company. Current portion of amount outstanding under credit facilities (lines of credit and letters of credit) as of the balance-sheet date (excluding noncurrent portions). Carrying amount of amounts outstanding under credit facilities (lines of credit and letters of credit) as of the balance-sheet date, net of the amount due in the next twelve months or greater than the normal operating cycle of the company. Amounts outstanding under credit facilities (lines of credit and letters of credit) classified as long-term debt as of the balance-sheet date (including both current and noncurrent portions). Current portion of carrying amount of mortgage loans as of the balance-sheet date (excluding noncurrent portions). Carrying amount of mortgage loans as of the balance-sheet date, net of the amount due in the next twelve months or greater than the normal operating cycle of the company. Carrying amount of mortgage loans as of the balance-sheet date, including the current portion, which originally required full repayment more than twelve months after issuance or greater than the normal operating cycle of the company. Carrying amount of notes payable as of the balance-sheet date, including the current portion, which originally required full repayment more than twelve months after issuance or greater than the normal operating cycle of the company. Carrying amount of other forms of debt classified as long-term as of the balance-sheet date (including both current and noncurrent portions). Description of conditions, facts and circumstances that would trigger a payment of principal or interest which was not otherwise immediately due and payable. Total of the portions of the carrying amounts as of the balance sheet date of long-term debt, which may include notes payable, bonds payable, debentures, mortgage loans, and commercial paper, which are scheduled to be repaid within one year or the normal operating cycle, if longer. Description of long-term debt arrangements, which are debt arrangements that originally require full repayment more than twelve months after issuance or greater than the normal operating cycle of the company, and disclosures pertaining to the underlying arrangements, including repayment terms, conversion features, interest rates, restrictions on assets and activities, debt covenants, and other matters important to users of the financial statements. Types of long-term debt arrangements include borrowing under notes payable, bonds payable, debentures, term loan, and other contractual obligations for payment. Amount of long-term debt maturing in years four and five following the date of the latest balance sheet presented in the financial statements, which may include maturities of long-term debt, sinking fund requirements, and other securities redeemable at fixed of determinable prices and dates. Amount of long-term debt maturing in years two and three following the date of the latest balance sheet presented in the financial statements, which may include maturities of long-term debt, sinking fund requirements, and other securities redeemable at fixed or determinable prices and dates. Disclosure of timing of required repayments, sinking fund requirements, and other redeemable securities at fixed or determinable prices and dates in the five years immediately following the date of the latest balance sheet presented in the financial statements, and the amount thereafter to fully repay the principal of long-term debt. These disclosures may be made either on an individual debt or security basis, by type of debt or security basis, or on a combined basis. Amount of long-term debt maturities after year five following the date of the latest balance sheet presented in the financial statements, which may include maturities of long-term debt, sinking fund requirements, and other securities redeemable at fixed of determinable prices and dates. Amount of long-term debt maturing within the next twelve months following the date of the latest balance sheet presented in the financial statements, which may include maturities of long-term debt, sinking fund requirements, and other securities redeemable at fixed or determinable prices and dates. Amount of long-term debt maturing in year five following the date of the latest balance sheet presented in the financial statements, which may include maturities of long-term debt, sinking fund requirements, and other securities redeemable at fixed of determinable prices and dates. Amount of long-term debt maturing in year four following the date of the latest balance sheet presented in the financial statements, which may include maturities of long-term debt, sinking fund requirements, and other securities redeemable at fixed of determinable prices and dates. Amount of long-term debt maturing in year three following the date of the latest balance sheet presented in the financial statements, which may include maturities of long-term debt, sinking fund requirements, and other securities redeemable at fixed of determinable prices and dates. Amount of long-term debt maturing in year two following the date of the latest balance sheet presented in the financial statements, which may include maturities of long-term debt, sinking fund requirements, and other securities redeemable at fixed or determinable prices and dates. Sum of the carrying values as of the balance sheet date of all long-term debt, which is debt initially having maturities due after one year or beyond the operating cycle, if longer, but excluding the portions thereof scheduled to be repaid within one year or the normal operating cycle, if longer. The portion of the carrying amount of long-term borrowings outstanding as of the balance-sheet date, including current maturities, which accrues interest at a set, unchanging rate The portion of the carrying amount of long-term borrowings outstanding as of the balance-sheet date, including current maturities, which accrues interest at a rate subject to change from time to time. Under long-term contracts with public utility districts, cooperatives or other organizations, a utility company receives a portion of the output of a production plant constructed and financed by the district or cooperative. The utility has only a nominal or no investment at all in the plant but pays a proportionate part of the plant's costs, including debt service. Under long-term contracts with public utility districts, cooperatives or other organizations, a utility company receives a portion of the output of a production plant constructed and financed by the district or cooperative. The utility has only a nominal or no investment at all in the plant but pays a proportionate part of the plant's costs, including debt service. If the utility is obligated to pay certain minimum amounts which cover debt service requirements whether or not the plant is operating, the amount can be disclosed here. Date of contract expiration of long-term contract to purchase electricity from a production plant constructed and financed by a public utility district, cooperative, or other organization. Description of the arrangement to purchase electricity from a production plant constructed and financed by a public utility district, cooperative, or other organization with an expiration date longer than one year from the balance sheet date, including its form and substance. Estimated annual cost to purchase electricity under a long-term contract from a production plant constructed and financed by a public utility district, cooperative, or other organization. Share of plant output being purchased under a long-term contract to purchase electricity from a production plant constructed and financed by a public utility district, cooperative, or other organization. Information pertinent to an understanding of the types of insurance and investment contracts sold and serviced, including the nature and amount of estimated guaranteed obligations pertaining to such contracts and the assumptions underlying such estimated amounts, hedging strategies, and sales inducements offered. The total amount of investments that are intended to be held for an extended period of time (longer than one operating cycle) and amount due to the Entity from outside sources, including trade accounts receivable, notes and loans receivable, as well as any other types of receivables, net of allowances established for the purpose of reducing such investments and receivables to an amount that approximates their net realizable value. Noncurrent investments, not including marketable securities. The aggregate remaining amount of payments due after the fifth year after the balance sheet date to extinguish a recorded unconditional purchase obligation. Cash payments for losses (the actual damage) and related adjustment expenses (the expense incurred related to claims other than the actual loss, for example, legal fees) made by an insurance company to settle claims, during the period. Quantifies and describes each loss contingency that exists as of the balance sheet date, by nature of the probable or possible loss incurred. Discloses the specific components (such as the nature, name, and date) of the loss contingency and gives an estimate of the possible loss or range of loss, or states that a reasonable estimate cannot be made. Excludes environmental contingencies, guarantees, warranties and unconditional purchase obligations. The portion of the carrying amount as of the balance sheet date of the combined total of loss contingency reserves which is expected to be resolved within one year or the normal operating cycle, if longer. The charge against earnings in the period to increase loss contingency reserves, net of any adjustments to reduce previously estimated charges. Net change in the period in loss contingency reserves. The portion of the carrying amount as of the balance sheet date of the combined total of loss contingency reserves which is expected to be resolved after one year or beyond the normal operating cycle, if longer. The payments made in the period which reduced loss contingency reserves. The carrying amount as of the balance sheet date of the combined total of loss contingency reserves. Identifies the line item(s) of the balance sheet that reflect the loss contingency liabilities. Describes important rulings or decisions made by the judge, arbitrator or mediator in the legal matter that could impact the outcome of the case. Describe actions taken by the defendant in the legal matter. Describes actions taken or threatened by the lead plaintiff, who represents a larger group or class of plaintiffs in a legal matter. Describes actions taken or threatened by the plaintiff in the legal matter. Presents an assertion of a fact by a plaintiff in a pleading (complaint), which the plaintiff claims it will prove upon presentation of evidence at the proceeding. The number of claims settled and dismissed during the period. Describes the form and magnitude of the award the plaintiff seeks in the legal matter, which may include an unspecified amount of money. Identifies the domicile or jurisdiction of the court of law, arbitration or mediation proceeding. Reflects the estimated amount of loss from the specified contingency as of the balance sheet date. If estimable, describe the recovery that could be expected to result from a right to proceed against a third party such as an insurer or co-defendant. If determined, state the month and year in which the contingent legal matter will be considered in a court of law or other jurisdiction. Identifies the line item of the income statement that reflects the loss contingency provision in the period. Explanation as to why an estimate of a specified contingent loss cannot be made, resulting in disclosure without accrual. Specifies the laws, rules or regulations, or accepted industry practices or procedures that were alleged to have been violated by the defendant. States the date the complaint was formally filed in a court of law, in arbitration or mediation. Describes management's process to evaluate the contingency matter and to estimate the impact on the financial statements and ongoing operations, such as added credit risk or loss of customers, including pertinent information to adequately disclose the matter. Identifies the named defendant in a lawsuit. Identifies the plaintiff in the lawsuit. An existing condition, situation, or set of circumstances involving uncertainty as to possible loss to an enterprise that will ultimately be resolved when one or more future events occur or fail to occur. Resolution of the uncertainty may confirm the incurrence of a loss or impairment of an asset or the incurrence of a liability. The total number of new claims filed pertaining to a loss contingency during the period. The total amount of pending claims pertaining to a loss contingency accrual as of the balance sheet date. States when the existing condition, situation, or set of circumstances involving uncertainty occurred. The estimated maximum amount of possible loss from the contingency. The estimated minimum amount of possible loss from the contingency. Describes the estimated range of loss from the specified contingency when no single amount within the range appears to be a better estimate than any other amount within the range, may disclose the factors that could cause the estimate to change, and may indicate that a material change in estimate might occur based on a reasonably possible change in circumstances. Net change in the period in the recorded receivable pertaining to a loss contingency. The portion of the carrying amount as of the balance sheet date of a recorded receivable related to a loss contingency accrual that is expected to be collected after one year or beyond the normal operating cycle, if longer. For example, an insurance recovery receivable to the extent that the insurance recovery is probable and does not exceed the amount of the loss previously recognized in the financial statements. The collections in the period which reduce the recorded receivable pertaining to a loss contingency accrual. The carrying amount as of the balance sheet date of a recorded receivable related to a loss contingency accrual. For example, an insurance recovery receivable to the extent that the insurance recovery is probable and does not exceed the amount of the loss previously recognized in the financial statements. The portion of the carrying amount as of the balance sheet date of a recorded receivable related to a loss contingency accrual that is expected to be collected within one year or the normal operating cycle, if longer. For example, an insurance recovery receivable to the extent that the insurance recovery is probable and does not exceed the amount of the loss previously recognized in the financial statements. Describes the type of information that the parties to the litigation have sought or provided, and when it was provided. Identifies the line item caption in which the effects of a litigation settlement agreement is reflected. Describe the nature of the consideration to which the entity agreed to pay in a settlement agreement which resolved the legal matter. Name of the other party to the settlement agreement. Identify the name of the court, if applicable, which approved the terms of the settlement agreement resolving the legal matter. The effective date of a duly executed litigation settlement agreement. Description of the terms of a settlement agreement which resolved the legal matter, including amount and timing of payment, and the nature of rights obtained or lost (such as patent, trademark, copyright, license and franchise rights). Risk of loss from natural disasters and major man-made disasters assumed by property and casualty insurers and reinsurers. The loss relating to components of the gain (loss) on the cash flow hedging instrument excluded from the assessment of cash flow hedge effectiveness. Recognized in earnings. Loss relating to components of the gain (loss) on the fair value hedging instrument excluded from the assessment of fair value hedge effectiveness. Recognized in earnings. Amount of loss recognized in earnings when a hedged firm commitment no longer qualifies as a fair value hedge. The net change during the reporting period in the reserve account established to account for expected but unspecified losses. The loss recognized in earnings during the reporting period due to cash flow hedge ineffectiveness. The amount of loss reclassified into earnings in the period when cash flow hedge is discontinued because it is probable that the original forecasted transactions will not occur by the end of the original period or an additional two month time period. Loss recognized in earnings during the reporting period due to the fair value hedges' ineffectiveness. Amount of unrealized loss recorded in accumulated other comprehensive income pertaining to the decrease in fair value of foreign currency exchange rate derivatives designated as cash flow hedging instruments to the extent that a cash flow hedge is determined to be effective. Amount of unrealized loss related to the decrease in fair value of price risk derivatives designated as cash flow hedging instruments recorded in accumulated other comprehensive income in the period, before taxes, to the extent that the cash flow hedge is determined to be effective. Losses incurred on reacquisition or refinancing of debt; treated as deferred charges for regulatory purposes. Amount of loss recognized during the reporting period on assets that were transferred into separate accounts. The adjustment to the carrying value of the rights retained or purchased to service mortgages. These adjustments are made when the estimate of the fair value is changed. This element is a noncash adjustment to net income when calculating net cash generated by operating activities using the indirect method. The amount of other loans not otherwise specified in the taxonomy. Annual coverage limit provided by the insurance arrangement for malpractice claims. Description of the unrelated, third-party entity's rating at the end of the accounting period and the rating agency. County of legal organization of the captive insurance company Amount at the low end of the range in which the insurance begins to cover losses and costs associated with malpractice claims. Amount of risk retained by the entity before the insurance arrangement begins to provide coverage. Maximum coverage per malpractice claim provided by the insurance arrangement. Name of the captive insurer. State whether the insurance arrangement is occurrence-based (covers reported and unreported claims from a period) or claims-made based (covers only claims asserted and reported from an accounting period). State whether the entity uses a captive insurer to address malpractice loss exposures. State the entity's ownership interest in the captive insurer. Amount of the premiums paid by the entity to a partially-owned captive insurer. Express as a percentage of total premiums received by the captive insurer from all sources. State whether the insurance arrangement is retrospectively rated. A retrospectively rated insurance arrangement has a premium that is adjustable based on the experience of the insured entity, or group of entities, during the policy term. State whether the entity is self-insured for malpractice claims (for example, the entity has no insurance coverage). State whether tail insurance covers malpractice claims incurred before, but reported after, the cancellation or expiration of a claims-made insurance policy. State whether the entity has obtained insurance coverage for malpractice claims from an unrelated, third-party entity. Name of the unrelated, third-party entity that is providing insurance coverage for malpractice claims. Name of the type of insurance coverage or layer of insurance that covers malpractice claims. Description of insurance coverage used by the entity to manage the financial risk of malpractice claims (including general and professional liability). Disclosure may include a discussion of the entity's risk management policies, a description of the insurance arrangements (including type, coverage, coverage limits, deductible), description of the insurer, and whether the entity is self insured or retains significant self-insurance risk. Insurance coverage used by the entity to manage the financial risk of malpractice claims (including general and professional liability). Amount of adjustments made to the accrued liability for malpractice claims other than changes for period costs, premium costs, and settlements of claims during an accounting period. Amount of the current portion of the accrued liability on an undiscounted basis for malpractice claims (including general and professional liability) at the end of an accounting period. Amount of the current portion of the accrued liability on a discounted basis for malpractice claims (including general and professional liability) at the end of an accounting period. Amount of the noncurrent portion of the accrued liability on a discounted basis for malpractice claims (including general and professional liability) at the end of an accounting period. Amount of the accrued liability on a discounted basis for malpractice claims (including general and professional liability) at the end of an accounting period. Amount of the noncurrent portion of the accrued liability on an undiscounted basis for malpractice claims (including general and professional liability) at the end of an accounting period. High end of the loss range for a loss contingency for malpractice claims that is reasonably possible to occur but does not meet the loss recognition criteria. Low end of the loss range for a loss contingency for malpractice claims that is reasonably possible to occur but does not meet the loss recognition criteria. Description of a loss contingency for malpractice claims that is not recognized for financial reporting purposes because the accounting recognition criteria is not met but there is a reasonable possibility of loss or additional loss (for example, a loss is not probable, but reasonably possible, of occurrence). The disclosure should indicate the nature of the loss contingency and may provide a range of loss or state that an estimate cannot be made. Amount of the accrued liability on an undiscounted basis for malpractice claims (including general and professional liability) at the end of the accounting period. The basis for determining the interest rate used to discount future estimated cash flows associated with the payment of malpractice claims. Description of the accrual for malpractice loss contingencies (general and professional liability) which may include the policy used for accruing the loss contingency, the nature and amount of any accrual, and any significant estimate used to determine the accrual. The interest rate used to discount the estimated cash flows associated with the payment of malpractice claims. Amount of insurance recoveries recognized from insurance and similar arrangements for reimbursement and payment of malpractice claims recognized during an accounting period. Amount of letters of credit and other surety bonds that are available for the future payment of malpractice claims. Amount of net change in the accrued liability for malpractice claims during an accounting period. Number of malpractice claims outstanding at the end of the accounting period. Amount of costs associated with malpractice claims and insurance premiums incurred during an accounting period, less insurance recoveries and returns of previously paid premiums. Amount of costs associated with malpractice claims, including costs associated with litigating and settling claims, incurred during an accounting period. Description of the accrual policy for malpractice loss contingencies (general and professional liability) which may include the method for calculating incurred but not reported (IBNR) claims, the use of actuarial and individual case-based assumptions, whether the accrual has been discounted, the types of costs included in the accrual (for example, legal costs) and other significant estimates used to determine the accrued liability. Amount of costs incurred that are associated with obtaining malpractice insurance and other risk transferring arrangements during an accounting period. Amount of cash restricted for the use of the future payment of malpractice claims. Amount received as a return of premiums previously paid, generally under a retrospectively rated policy, during an accounting period. Amounts paid during an accounting period for malpractice claims, including costs associated with litigation or claims settlements. Best estimate of the loss for a loss contingency for malpractice claims that occur after the accounting reporting period. High end of the loss range for a loss contingency for malpractice claims that occur after the accounting reporting period. Low end of the loss range for a loss contingency for malpractice claims that occur after the accounting reporting period. Description of a loss contingency for malpractice claims that occur after the accounting reporting period. The disclosure should indicate the nature of the loss contingency and may provide a range of loss or state that an estimate cannot be made. Amount paid to managing member or general partner for management of the day-to-day business functions of the LLC or LP including the fee rate, basis of calculation, relevant accounting period, whether the fee is paid to an entity other than the managing member or General Partner, or whether the fee is waived. Accounting policy relating to the recognition of fees for investment advise, research, administrative and investment account management services provided to customers by broker dealers. This fee is generally based on the net assets of the fund or the account. Management's statement asserting its belief that the liability for claims losses and claims adjustment expense is presented fairly. Description of related party fees and other related party arrangements and relationships between the LLC or LP and its managing member or general partner. Amount of cash or stock or unit payment to a limited liability corporation managing member or limited partnership general partner after the end of the accounting period. Date of cash or stock or unit payment to a limited liability corporation managing member or limited partnership general partner after the end of the accounting period. Shares that embody an unconditional obligation requiring the issuer to redeem the securities by transferring the assets at a specified or determinable date (or dates) or upon an event that is certain to occur, that represent equity ownership in a corporation, provide voting rights, entitle the holder to a share of the company's success through dividends and/or capital appreciation and, in the event of liquidation, provide rights to a company's assets only after bondholders, other debt holders, and preferred stockholders have been satisfied. Shares that embody an unconditional obligation requiring the issuer to redeem the securities by transferring the assets at a specified or determinable date (or dates) or upon an event that is certain to occur, which provide a specific dividend that is paid before any dividends are paid to common stock holders, which take precedence over common stock in the event of a liquidation, which do not enjoy any of the voting rights of common stockholders and which may be exchanged into common shares at the owner's option as long as it is in accordance with the issuer's terms. Shares that embody an unconditional obligation requiring the issuer to redeem the securities by transferring the assets at a specified or determinable date (or dates) or upon an event that is certain to occur, which provide a specific dividend that is paid before any dividends are paid to common stock holders, which take precedence over common stock in the event of a liquidation, which do not enjoy any of the voting rights of common stockholders and which have a provision stipulating that if one or more dividends are omitted (in arrearage) because of insufficient earnings or any other reason, these dividends will accumulate until they are paid to shareholders. Cumulative preferred stocks have seniority over common stocks, a common stock dividend cannot be paid until all cumulative preferred dividends are current. Any of various financial instruments issued in the form of shares that embody an unconditional obligation requiring the issuer to redeem the instrument by transferring its assets at a specified or determinable date (or dates) or upon an event that is certain to occur. For the financial instrument to be considered as a fixed maturity or debt security, the mandatory redemption feature must either be certain (as stated) or at the option of the holder (put). Shares that embody an unconditional obligation requiring the issuer to redeem the securities by transferring the assets at a specified or determinable date (or dates) or upon an event that is certain to occur, which provide a specific dividend that is paid before any dividends are paid to common stock holders, which take precedence over common stock in the event of a liquidation, which do not enjoy any of the voting rights of common stockholders and which do not accrue unpaid dividends. Securities issued in the form of shares that embody an unconditional obligation requiring the issuer to redeem the securities by transferring the assets at a specified or determinable date (or dates) or upon an event that is certain to occur. A debt instrument that embodies an unconditional obligation requiring the issuer to redeem the securities by transferring the assets at a specified or determinable date (or dates) or upon an event that is certain to occur, that is not secured by physical assets or other collateral and backed only by the general creditworthiness and reputation of the issuer. Subordinated debentures are debt securities with a current interest rate that is senior in liquidation preference to all equity but junior to secured debt. Long lived structure used in the manufacturing of goods. The amount of cash or securities placed with a broker or counterparty as security for a trading or derivatives securities position which was partially obtained with funds provided by the broker dealer. Long lived, depreciable assets used in marine operations. Long lived, depreciable assets used for the primary purpose of water transportation. A guarantee of the market price of the common stock of the guaranteed party. The market value of stock dividends outstanding over thirty days at the balance sheet date. Investments in debt and equity securities which are categorized neither as held-to-maturity nor trading and which are intended to be sold or mature more than one year from the balance sheet date or operating cycle, if longer. Investments in debt and equity securities which are categorized neither as trading securities nor held-to-maturity securities and which are intended be sold or mature within one year from the balance sheet date or operating cycle, if longer. Such securities are reported at fair value; unrealized gains and losses related to available-for-sale securities are excluded from earnings and reported in a separate component of shareholders' equity (other comprehensive income). Total debt and equity financial instruments including: (1) securities held-to-maturity, (2) trading securities, and (3) securities available-for-sale. All other marketable securities not otherwise listed in the existing taxonomy which are intended to be held for the short-term. The total of financial instruments that are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time). Such securities that are held as of the reporting date are measured at fair value with unrealized holding gains and losses (the difference between fair value and the previously reported carrying amount) included in earnings. Total debt and equity financial instruments including: (1) securities held-to-maturity, (2) trading securities, and (3) securities available-for-sale which are intended to be held for the short-term. Other debt and equity financial instruments not otherwise listed in the existing taxonomy which are intended to be held for the long-term. Total debt and equity financial instruments including: (1) securities held-to-maturity and (2) securities available-for-sale that will be held for the long-term. The total expenses directly related to the marketing and advertising of products or services. The total costs incurred in the process of promoting, selling and distributing a product or service. Expenditures for planning and executing the conception, pricing, promotion, and distribution of ideas, goods, and services. Costs of public relations and corporate promotions are typically considered to be marketing costs. The amount of the unrecognized tax benefit (tax reductions recognized in financial reports but excluded from tax returns) of a position taken for which it is reasonably possible that the total amount thereof will significantly increase or decrease within twelve months of the balance sheet date. For a tax position taken for which it is reasonably possible that the total amount of unrecognized tax benefit (tax reductions recognized in financial reports but excluded from tax returns) will significantly increase or decrease within twelve months of the balance sheet date, provide an estimate of the range of the reasonably possible change. A statement that a range of reasonably possible change cannot be made for a tax position taken for which it is reasonably possible that the total amount of unrecognized tax benefit (tax reductions recognized in financial reports but excluded from tax returns) will significantly increase or decrease within 12 months of the balance sheet date. The nature of the event that could occur within 12 months of the balance sheet date and, if occurring, is reasonably possible to cause an amount of unrecognized tax benefit (tax reductions recognized in financial reports but excluded from tax returns) related to a given tax position taken to significantly increase or decrease. The nature of the uncertainty for which it is reasonably possible that the total amount of the unrecognized tax benefit (tax reductions recognized in financial reports but excluded from tax returns) will significantly increase or decrease within twelve months of the balance sheet date. Other information relative to a tax position which it is reasonably possible that the total amount of the unrecognized tax benefit (tax reductions recognized in financial reports but excluded from tax returns) will significantly increase or decrease within twelve months of the balance sheet date. A summary of unrecognized tax benefits (tax reductions recognized in financial reports but excluded from tax returns) for which a material change is reasonably possible in the next twelve months, typically including the nature of the uncertainty, the event(s) that could cause a material change, and an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made. An unrecognized tax benefit is the difference between a tax position taken in a tax return for which the resultant tax benefit has not been recognized in the financial statements because it is more likely than not, based on the technical merits of the position, that the tax position will not be sustained upon examination. A material, retrospective adjustment of the opening reserve balance arising from a change in accounting principle, including a change in the methodology for calculating claims reserves that is treated as a change in accounting principle. Restatement of the opening reserve balance necessitated because of a mathematical error or a misapplication of facts as they existed as of the prior balance sheet date. Description of nature and effect of material, domestic nonrecurring reinsurance transactions, including contingent liabilities. Aggregate total of all maturities of notes receivable after the first five years following the date of the financial statements. Maturities for the fifth year following the date of the financial statements. Maturities for the fourth year following the date of the financial statements. Maturities for the first year following the date of the financial statements. Maturities for the third year following the date of the financial statements. Maturities for the second year following the date of the financial statements. Total of all maturities of notes receivable. This should reconcile to the balance sheet amount of notes receivable. The cash outflow for the settlement of borrowing, with the highest claim on the assets of the entity in case of bankruptcy or liquidation, as it matures. The cash outflow for a borrowing where lender is placed in a lien position behind debt having a higher priority of repayment (senior) in case of liquidation of the entity's assets as it matures. Description of the maturities of time deposits (including certificates of deposits, individual retirement accounts and open accounts) held by the entity, which may include methodology, assumptions, maturity dates, and other significant factors. Date that credit risk derivatives expire. Date when foreign currency exchange rate derivatives mature or expire. The carrying amount of closed block liabilities in excess of the carrying amount of closed block assets at the date of demutualization (adjusted to eliminate the impact of related amounts in accumulated other comprehensive income). Maximum length of time over which the entity is hedging its exposure to the variability in future cash flows for forecasted transactions, excluding those forecasted transactions related to the payment of variable interest on existing financial instruments. Maximum length of time over which the entity is hedging its exposure to the variability in future cash flows for forecasted transactions, excluding those forecasted transactions related to the payment of variable interest on existing financial instruments. Maximum length of time over which the entity is hedging its exposure to the variability in future cash flows for forecasted transactions, excluding those forecasted transactions related to the payment of variable interest on existing financial instruments. Maximum length of time over which the entity is hedging its exposure to the variability in future cash flows for forecasted transactions, excluding those forecasted transactions related to the payment of variable interest on existing financial instruments. Maximum amount the entity would be obligated to pay on the credit risk derivatives upon occurrence of a credit event. Maximum amount of time remaining before foreign currency exchange rate derivatives mature or expire. Maximum period of time covered by credit risk derivative contracts. Capitalized value of media content having a finite economic life. Debt instruments with maturities ranging from five to ten years. Interest expense on medium-Term notes. Carrying value at the balance sheet date of a financial instrument used to receive debt funding on a regular basis with maturities ranging from 5-10 years. For an entity that is a member of a group that files a consolidated return, describe in its separately filed financial statements the principal provisions of the method (such as the separate return method or the pro rata method) by which the consolidated amount of current and deferred tax expenses is allocated to members of the group and the nature and effect of any changes in that method (and in determining related balances to or from affiliates) during the periods covered by the financial statements. Amount of cash or stock or unit payment to LLC member or LP limited partner after the end of an accounting period. Date of cash or stock or unit payment to LLC member or LP limited partner after the end of an accounting period. Carrying amount as of the balance sheet date of the capitalized costs of obtaining memberships that provide the entity, typically a broker-dealer, with the right to do business on trading exchanges (such as stock or commodity exchanges) in which the entity or its employees are members. Memberships are usually registered in the names of individuals who are affiliated with the broker-dealer. A membership held in the name of an individual is considered to be an asset of the broker-dealer if it is held by the broker-dealer under an agreement (such as an ABC agreement) that would require the member, upon leaving the broker-dealer, to do one of the following: a) Pay the member organization the amount necessary to purchase another membership (if the named individual wished to retain the membership); b) Sell the membership and pay the proceeds over to the member orga nization; or, c) Transfer the membership for a nominal consideration to a person designated by the member organization and satisfactory to the exchange. The cash outflow for financing costs associated with business combinations. Description of the methodology used to determine presence and amount of impairment of the present value of future profits asset. Capitalized costs required to prepare a mine for its intended use. Amount of a reclamation and mine closing liability that is associated with a legal obligation for the closure and reclamation of a mine including the removal of buildings, equipment, machinery and other physical remnants of mining, closure of tailings impoundments, leach pads and other mine features, and contouring, covering and revegetation of waste rock piles and other disturbed areas. Describes an entity's accounting policy for minimum guarantees, including the nature of each guarantee given to contract holders under long-duration contracts, and the methods of determining the amounts of the guarantees reflected as liabilities in the balance sheet or disclosed. For contracts with guaranteed benefits in excess of the current account balance, disclose the amount of liability reported for additional insurance benefits, annuitization benefits and other minimum guarantees; the net amount at risk; and the weighted average attained age of contract holders, by type of guarantee and by type of benefit, as of the most recent balance sheet date. The future minimum lease payments as of the date of the latest balance sheet presented, with separate deductions from the total for the amount representing executory costs, including any profit thereon, required under all transactions involving the sale of property to another party and the lease of the property back to the seller, which payments are due after the fifth year following the balance sheet date. The future minimum lease payments as of the date of the latest balance sheet presented, with separate deductions from the total for the amount representing executory costs, including any profit thereon, required under all transactions involving the sale of property to another party and the lease of the property back to the seller, which payments are due in the fourth year following the balance sheet date. The future minimum lease payments as of the date of the latest balance sheet presented, with separate deductions from the total for the amount representing executory costs, including any profit thereon, required under all transactions involving the sale of property to another party and the lease of the property back to the seller, which payments are due within one year of the balance sheet date. The future minimum lease payments as of the date of the latest balance sheet presented, with separate deductions from the total for the amount representing executory costs, including any profit thereon, required under all transactions involving the sale of property to another party and the lease of the property back to the seller, which payments are due in the third year following the balance sheet date. The future minimum lease payments as of the date of the latest balance sheet presented, with separate deductions from the total for the amount representing executory costs, including any profit thereon, required under all transactions involving the sale of property to another party and the lease of the property back to the seller, which payments are due in the second year following the balance sheet date. The minimum amount of net capital required to be maintained by the company's broker-dealer subsidiary to engage in securities transactions. Under the aggregate indebtedness method, the minimum net capital of the subsidiary is calculated as the aggregate indebtedness of the subsidiary divided by 15. Total minimum net capital required to be maintained to engage in securities transactions. Information about the leases or concessions that will expire on undeveloped acreage controlled by the enterprise. This information is only disclosed if material. A restatement of the opening reserve balance arising from reevaluation of the materiality of previously detected, but waived adjusting entries. The amount of noncontrolling interest in subsidiary represented by preferred securities issued by the subsidiary. Description of the rate or terms of the dividend requirements of preferred securities issued by the subsidiary and held by noncontrolling interest owners. Explanation of the reasons for the increase or decrease in the reported minority interest balance during the period. Explanation of the balance sheet caption in which the minority interest amount is included, when the minority interest balance is not reported separately. Explanation of the income statement caption in which the minority interest share of net income (loss) is included, when not reported separately. Description of minority interest which might include background information, terms of the ownership arrangement, and type and terms of equity interest owned by the noncontrolling interest holders . The equity interest of noncontrolling shareholders, partners or other equity holders in consolidated entity. The consolidating entity's interest in net assets of the subsidiary, expressed as a percentage. Description of the nature of the preferred stock which might include background information, terms of the ownership arrangement, type and terms of the preferred stock interest owned by the noncontrolling interest holders. Decrease in minority interest balance from payment of dividends or other distributions to noncontrolling interest holders. The amount of minority interest and earnings losses equity investments. Consist of disclosure details for each category of minority interest. Description of minority interest in consolidated subsidiaries which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the minority interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the minority interest, the minority interest share of the net income (loss) of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the minority interest such as background information and terms, the amount of the minority interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock. Net increase (decrease) in balance of minority interest in the subsidiary during the reporting period. Increase in minority interest balance from issuance of additional shares by the subsidiary to noncontrolling interest holders. Amount of net income (loss) for the period allocated to noncontrolling shareholders, partners, or other equity holders in one or more of the entities included in the reporting entity's consolidated financial statements. Schedule of minority interest disclosure which includes the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the minority interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the minority interest, the minority interest share of the net income (loss) of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the minority interest such as background information and terms, the amount of the minority interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock. Carrying amount of the equity interests owned by noncontrolling shareholders, partners, or other equity holders in one or more of the entities included in the reporting entity's consolidated financial statements. Explains noncash transactions for additions, except acquisitions through foreclosures, and explains the bases of any changes during the period resulting from transactions directly or indirectly with affiliates and the amounts involved. A fund that has underlying investments in short-term money-market instruments, such as commercial paper, banker's acceptances, repurchase agreements, government securities, certificates of deposit, and other highly liquid and safe securities and pays money market rates of interest. Investment in short-term money-market instruments (such as commercial paper, banker's acceptances, repurchase agreements, government securities, certificates of deposit, and so forth) which are highly liquid (that is, readily convertible to known amounts of cash) and so near their maturity that they present an insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify as cash equivalents by definition. Original maturity means an original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months. Relevant mortality and surrender rate assumptions that are an integral part of the methodology used in calculating the reserve for future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and cost of settling insured claims and cost incurred in the claim settlement process. Securitized, pay-through debt securities collateralized by real estate mortgage loans (mortgages). As required by SEC supplemental schedule 12-29, the description of a mortgage loan or group of similar mortgage loans, which may include number of loans by original loan amounts and type of loan (for example, VA, FHA, Conventional). If grouped, loans should be grouped by categories (for example, first mortgage, second mortgage, construction loans) and for each loan the type of property (for example, shopping center, high rise apartments) and its geographic location should be stated. A loan to finance the purchase of real estate where the lender has a lien on the property as collateral for the loan. The net carrying value of capitalized servicing rights, which contractually entitle the servicer to receive fees and ancillary revenues for performing billing, collection, disbursement and recordkeeping services in connection with financial instruments. Rights may be obtained via (1) acquisition or assumption of a servicing obligation that does not relate to financial assets of the servicer or its consolidated affiliates; or (2) by originating loans and then (a) transferring the loans to a qualifying special purpose entity in a transaction that meets the necessary transfer and classification requirements, or (b) transferring the loans in a transaction that meets the requirements for sale accounting. A loan to finance the purchase of real estate where the lender has a lien on the property as collateral for the loan. Methodology and assumptions underlying the calculations of the excess of the cumulative actual closed block earnings over the expected (actuarially determined) closed block earnings for the period. The excess will result in future dividends to closed block policyholders, unless offset by less favorable than expected future performance of the closed block. Amount of contributions made to multiemployer plans for each annual period for which a statement of income is presented. An employer may disclose total contributions to multiemployer plans without disaggregating the amounts attributable to pension plans and other postretirement benefit plans. Description of the nature and effect of any changes affecting comparability, such as a change in the rate of employer contributions, a business combination, or a divestiture to an employer's multiemployer plans. Amount of a recognized obligation to a multiemployer pension plan in the event that the employer withdraws from the plan. In some situations, withdrawal from a multiemployer plan may result in an employer having an obligation to the plan for a portion of the unfunded benefit obligation of the pension plans and other postretirement benefit plans. This category includes information about bonds or similar securities issued by state, city, or local governments or the agencies operated by state, city, or local governments. Debt securities issued by state governments may include bond issuances of US state authorities including, for example, Housing Authorities, Dormitory Authorities, and General Obligations while debt securities issued by political subdivisions of US states would include, for example, debt issuances by county, borough, city, or municipal governments. Bonds or similar securities issued by state, city, or local governments or the agencies operated by state, city, or local governments which are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months. Notes or bonds issued by state, city, or local governments or the agencies operated by state, city, or local governments. Carrying value as of the balance sheet date of the obligations arising from contracts specifying rights and responsibilities of a host municipality in the structure or operation of an investment project. For example, proceeds from a revenue bond may be invested temporarily in contracts until disbursements are required for construction of a major project. There is little or no insurance risk for the entity. A standardized contract, traded on a futures exchange, to buy or sell National Association of Securities Dealers Automated (NASDAQ) index at a certain date in the future, at a certain price. Only applicable to credit unions, represents a percentage of total insured shares as required by federal regulation. As of each balance sheet date presented, the prompt corrective action category in which the depository or lending institution was classified as of its most recent notification. And, as of the most recent balance sheet date, whether management believes any conditions or events since notification have changed the institution's category. Natural calamity or fire, flood or other hazards resulting in damages. Carrying amount as of the balance sheet date of liquid hydrocarbon components recovered from natural gas. Plant used in connection with natural gas operations. Carrying value of costs that are being passed on to utilities from interstate pipeline companies as a result of federally-mandated restructuring of the natural gas pipeline industry. These costs are a form of a regulatory asset that are expected to be recoverable through rate adjustments after one year (or beyond the operating cycle if longer). The nature of common ownership or management control relationships with other entities', when the existence of that control could result in operating results or financial position of reporting entity significantly different from those that would have been obtained if the entities' were autonomous, should be disclosed even though there are no transactions between the entities'. Describes the nature of costs incurred in the acquisition of new and renewal insurance contracts, including those costs that vary with and are primarily related to the acquisition of new contracts (for example, agent and broker commissions, certain underwriting and policy issue costs, and medical and inspection fees). Describes the nature of an entity's business, the major products or services it sells or provides and its principal markets, including the locations of those markets. If the entity operates in more than one business, the disclosure also indicates the relative importance of its operations in each business and the basis for the determination (for example, assets, revenues, or earnings). Disclosures about the nature of operations need not be quantified; relative importance could be conveyed by use of terms such as "predominately", "about equally", or "major and other". In connection with the purchase of a life insurance company, describes the nature and amount of the present value of future profits (PVFP) of estimated net cash flows embedded in the existing long-duration contracts of the acquired entity. It is also known as Value of Business Acquired, or VOBA. Description of the coverages that are ceded, explanation that the purpose of reinsurance is primarily to mitigate risk of loss under the policies ceded, and to explain in text the effects of reinsurance on the entity's financial statements and operations. Value of the general accounts corresponding to the specified product, guarantee type and subset of the guarantee. Net amount at risk, representing the guaranteed benefit in excess of the current account balance corresponding to the specified product, guarantee type and subset of the guarantee. The portion of the specified guaranteed benefit amount in excess of the sum of the current account balance amounts assuming death of the insureds, corresponding to the specified guarantee or subset of the guarantee. Net amount at risk, representing the guaranteed benefit in excess of the current account balance corresponding to the specified product, guarantee type and subset of the guarantee. Identifies the type of long-duration, separate account contract product category, such as variable annuity or variable and universal life, with additional benefit liabilities in excess of account balances. Describes the range of guaranteed minimum return rates, in percentages. Estimated value of the separate accounts as of the date benefit payments are to commence. Value of the separate accounts assuming death of the insured, corresponding to the specified product, guarantee type and subset of the guarantee. Value of the separate accounts corresponding to the specified product, guarantee type and subset of the guarantee. Identifies any subset of the specified guarantee (for example, return of net deposits, return of net deposits accrued at a stated rate, return of highest anniversary value) with additional benefit liabilities in excess of account balances, as appropriate. Weighted average amount of time in years until annuitization or benefit payment is expected to occur. For contracts with guaranteed benefits in excess of the current account balance, sets forth the amounts of such excesses (the net amounts at risk) and other pertinent information by type of guarantee by type of insurance product), as of the most recent balance sheet date. Amount of real estate assets held for development or sale, net of associated liabilities. Net capital as reported in Company's Part II of Form X-17A-5. Capital and allowable subordinated borrowings less deductions and charges. Net capital less five percent of aggregate debit items. Net capital less four percent of aggregate debit items. The ratio of aggregate indebtedness to actual net capital as of the balance sheet date. Net capital is equal to the net worth of the broker dealer, less certain items such as exchange memberships, carrying value of securities not readily marketable, haircuts on marketable securities in proprietary accounts, furniture and equipment and other illiquid assets as defined. Cash generated by or used in operating activities of continuing operations; excludes cash flows from discontinued operations. The cash generated by all ongoing operating activity of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. This element excludes cash generated by business operations that have been discontinued. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. Net change in cash associated with the entity's discontinued operations. The net cash inflow (outflow) from financing activity for the period. The net cash inflow (outflow) from investing activity. The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities include all transactions and events that are not defined as investing or financing activities. Operating activities generally involve producing and delivering goods and providing services. Cash flows from operating activities are generally the cash effects of transactions and other events that enter into the determination of net income. The net cash from (used in) all of the entity's operating activities, including 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. The cash inflow (outflow) for an insurance contract under which the policy holder make a lump sum payment or a series of payments in exchange for periodic payments to the policyholder beginning immediately or at some future date. The net cash inflow (outflow) from resulting from payment, receipt or drawdown of cash deposit to guarantee a loan during the period. The cash inflow (outflow) for a segregated fund account during the period. The net cash inflow (outflow) in aggregate debt due to repayments and proceeds from additional borrowings. The net cash inflow (outflow) from payments to deposit account and application of deposits to retire or pay down debt during the period. The net cash inflow (outflow) for the net change in the beginning and end of period of deposits balances. The net cash inflow (outflow) for financial instrument or contract a) containing one or more underlyings and notional amounts, b) requiring no initial net investment, and c) requiring or permitting net settlement. The net cash inflow (outflow) resulting from the entity's share transaction. The net cash inflow (outflow) from the fund lent to other financial institution arising from the excess in reserve deposited at Federal Reserve Bank to meet legal requirement. This borrowing is usually contracted on an overnight basis at an agreed rate of interest. Also include cash inflow (outflow) from investment sold under the agreement to reacquire such investment, The net cash inflow (outflow) from the fund borrowed from other financial institution arising from the insufficient reserve deposited at Federal Reserve Bank to meet legal requirement. This borrowing is usually contracted on an overnight basis at an agreed rate of interest. The cash flow from the funds lent to and (borrowed from) other financial reporting institutions arising from excess or shortfall in reserve deposited at the Federal Reserve Bank to meet legal requirements. This lending and borrowing is usually contracted on an overnight basis at an agreed rate of interest. Also include cash outflow (inflow) from investments purchased under the agreement to resell such investment. The net cash inflow (outflow) from the fund lent to other financial institution arising from the excess in reserve deposited at Federal Reserve Bank to meet legal requirement. This borrowing is usually contracted on an overnight basis at an agreed rate of interest. The net cash inflow (outflow) from repayment of debt instrument secured by a first mortgage deed of trust, containing a pledge of real property. The lender has the highest claim on the property in case of default. The net cash inflow (outflow) for financial contract that meet the hedge criteria as either cash flow hedge, fair value hedge or hedge of net investment in foreign operations. Cash received from loans sold during the period. This element pertains only to loans held for sale; it excludes mortgages. The net cash inflow (outflow) in Interest-bearing Deposits by banks in other financial institutions for relatively short periods of time including, for example, certificates of deposits. The net change during the reporting period in the value of loans that are held with the intention to sell or securitized in the near future. The net cash inflow (outflow) for the net change in the beginning and end of period of loan and lease balances. The net cash inflow (outflow) associated with security instrument that either represents a creditor or an ownership relationship with the holder of the investment security with a maturity of beyond one year or normal operating cycle, if longer. The net cash inflow (outflow) from a borrowing supported by a written promise to pay an obligation. The net cash inflow (outflow) in other borrowings not otherwise defined in the taxonomy. Net change in economic resources obtained through long-term financing, include net changes in Other Long-Term Debt not otherwise defined. The change in cash during the period due to the net increase or decrease in outstanding checks, the liability that represents checks that have been issued but that have not cleared. The entity may classify these cash flows as financing or operating activities. The net cash inflow (outflow) from proceeds or repayment related to debt security issued by a state, certain agencies or authorities, a local government, or development corporation to finance the construction of air- or water-pollution control facilities or sewage or solid waste disposal facilities pursuant to federal law. The bonds are backed by the credit of the beneficiary of the financing rather than the credit of the issuer. New issues of these bonds are prohibited under the 1986 Tax Law. The net cash inflow (outflow) from the proceeds and repayments made on the borrowing from related party where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and such forth. The net cash inflow (outflow) from cash and cash items that are not available for withdrawal or usage. The net cash inflow (outflow) from the aggregate amount of collateralized debt (where debt is backed by the pledge of collateral, a mortgage or other lien). The cash flow from investments purchased under the agreement to resell such investment. The cash flow from investments sold under the agreement to repurchase such investment. The net change during the reporting period in undistributed cash for loans that have been granted but not entirely funded. This is the sum of charge-offs (credit losses) on loans managed or securitized during the period. Carrying amount as of the balance sheet date of all assets obtained in full or partial satisfaction of a debt arrangement through foreclosure proceedings or defeasance; includes real and personal property; equity interests in corporations, partnerships, and joint ventures; and beneficial interests in trusts. The gains and losses included in earning that represent the difference between the sale price and the carrying value of loans made to finance real estate acquisitions. This element refers to the gain (loss) and not to the cash proceeds of the sale. This element is a noncash adjustment to net income when calculating net cash generated by operating activities using the indirect method. The gains and losses included in earning that represent the difference between the sale price and the carrying value of consumer loans. This element refers to the gain (loss) and not to the cash proceeds of the sale. This element is a noncash adjustment to net income when calculating net cash generated by operating activities using the indirect method. The gains and losses included in earnings that represent the difference between the sale price and the carrying value of loans and Leases that were sold during the reporting period. This element refers to the gain (loss) and not to the cash proceeds of the sales. This element is a noncash adjustment to net income when calculating net cash generated by operating activities using the indirect method. Net income (loss) apportioned to common stockholders after extraordinary items Amount of income (loss) from consolidated real estate investments attributed to noncontrolling interest holders. All revenue less all expenses, Pro Forma The profit or loss of the entity net of income taxes for the reporting period, calculated and presented in the income statement in accordance with GAAP. The net change between the beginning and ending balance of cash and cash equivalents The net increase/(decrease) in accumulated prepayments received by financial institutions from borrowers for taxes (for example, property taxes) and insurance (for example, property and catastrophe) which will periodically be remitted to the appropriate tax authority or insurer (or insurance agency) on behalf of the borrower. Net change in sales and transfer prices and in production (lifting) costs related to future production. The effects of changes in prices and costs shall be computed before the effects of changes in quantities The net change as a result of changes in the elements used to estimate the discounted future net cash flow relating to proved oil and gas reserves. Provide the amount of interest income (loss) derived from or related to loans of real estate investments of the financial institution held for development or sale. Amount of net interest income or expense derived from operations. Fair value of all derivative assets designated as hedges of net investment in foreign operations. Fair value of all derivative liabilities designated as hedges of net investment in foreign operations. Net fair value of all derivative liabilities designated as hedges of net investment in foreign operations. The income earned from investments in securities and property, equipment and other capital assets. It includes rent from property and equipment, dividends from shares in corporations, and interest from bonds, loans, mortgages, derivatives, commercial paper, bank accounts, certificates of deposits, treasuries, and other financial securities. It does not include realized gains and losses on investments. The cash inflow (outflow) related to a loan origination (the process when securing a mortgage for a piece of real property), lease origination, and principal collections. It is through the origination process that the terms of the mortgage agreement (amount of loan, interest rate, compounding frequency, etc) or lease are established and the involved parties legally bind themselves to the transaction. The reserve to cover probable credit losses related to specifically identified fixed maturity real estate loans as well as probable credit losses inherent in the remainder of that loan portfolio. The allowance for loan and lease losses 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 as of the balance sheet date. For banks, include currently required allocated transfer risk reserves. Include carryover of or adjustments to the allowance for loan losses in connection with business combinations determined to be appropriate. The balance represents the amount of loans that are secured by real estate mortgages, offset by the reserve to cover probable credit losses on the loan portfolio. Total of loans held-for-sale and held-in-portfolio net of unearned income, allowance for loan and lease losses, if any, unamortized loan origination and other fees and costs, and purchased premiums or discounts. Premiums recognized as revenue in the period earned on all accident and health insurance and reinsurance contracts after subtracting any amounts ceded to another insurer. Premiums recognized as revenue in the period earned on all life insurance and reinsurance contracts after subtracting any amounts ceded to another insurer. Premiums recognized as revenue in the period earned on all types of insurance and reinsurance contracts not otherwise specified in the taxonomy after subtracting any amounts ceded to another insurer. Premiums recognized as revenue in the period earned on all property and casualty insurance and reinsurance contracts after subtracting any amounts ceded to another insurer. Premiums written for all accident and health insurance and reinsurance contracts after subtracting any amounts ceded to another insurer. Premiums written for all life insurance and reinsurance contracts after subtracting any amounts ceded to another insurer. Premiums written for all other insurance and reinsurance contracts after subtracting any amounts ceded to another insurer. Premiums written for all property and casualty insurance and reinsurance contracts after subtracting any amounts ceded to another insurer. The cash inflow from the sale of servicing rights, which contractually entitle the servicer to receive fees and ancillary revenues for performing billing, collection, disbursement and recordkeeping services in connection with a mortgage portfolio. Rights may be obtained via (1) acquisition or assumption of a servicing obligation that does not relate to financial assets of the servicer or its consolidated affiliates; or (2) by originating mortgage loans and then (a) transferring the loans to a qualifying special purpose entity in a transaction that meets the necessary transfer and classification requirements, or (b) transferring the loans in a transaction that meets the requirements for sale accounting. The cash inflow associated with the amount received from the stock plan during the period. The net amount of all regulatory assets less all regulatory liabilities as of the end of the period The lowest amount of net worth (total assets minus total liabilities) required by secondary market investors or state-imposed regulatory mandates. Premiums written for all insurance and reinsurance contracts, after adding premiums assumed from other insurers and subtracting any amounts ceded to another insurer. A source of generally accepted accounting principles (GAAP) in the United States, including FASB Statements of Financial Accounting Standards, FASB Interpretations, FASB Staff Positions, Emerging Issues Task Force Consensuses, other pronouncements of the FASB or other designated bodies, or other forms of GAAP are considered accounting pronouncements. Amount of the cumulative effect of the change on retained earnings or other components of equity or net assets in the statement of financial position as of the beginning of the earliest period presented. Disclose: (1) the nature of and reason for the change, including an explanation of why the newly adopted accounting principle is preferable; (2) the method of applying the change and (i) a description of prior-period information that has been retrospectively adjusted, if any (ii) the effect of the change on income from continuing operations, net income (or other appropriate captions of changes in in the applicable net assets or performance indicator), any other affected financial statement line item, and any affected per-share amounts for the current period and any prior periods retrospectively adjusted (iii) the cumulative effect of the change on retained earnings or other components of equity or net assets in the statement of financial position as of the beginning of the earliest period presented (iv) if retrospective a pplication is impracticable, the reasons therefore and a description of the alternative method used to report the change. Amount of the effect of the change on income from continuing operations from a change in accounting principle. Amount of the effect of the change on net income from a change in accounting principle. Describe the name or caption for the new accounting pronouncement or change in accounting principle. Description of why retrospective application is impracticable and the alternative method used to report the change in accounting principle. Specify whether an entity has adopted a new accounting pronouncement or changed one of its accounting principles. Embodies various general attributes which are commonly associated with the effects on significant financial statement captions and EPS, resulting from a change in accounting principle or adoption of new accounting principles and provides the ability to add concepts not yet provided. Represents disclosure of any changes in an accounting principle, including a change from one generally accepted accounting principle to another generally accepted accounting principle when there are two or more generally accepted accounting principles that apply or when the accounting principle formerly used is no longer generally accepted. Also disclose any change in the method of applying an accounting principle, or any change in an accounting principle required by a new pronouncement in the unusual instance that a new pronouncement does not include specific transition provisions. For a new accounting pronouncement that has been issued but not yet adopted, an entity's disclosure should (1) describe the new pronouncement, the date that adoption is required and the date that the entity plans to adopt, if earlier; (2) discuss the methods of adoption allowed by the pronouncement and the method expected to be utilized by the entity, if determined; (3) discuss the impact that adoption of the pronouncement is expected to have on the financial statements of the entity, unless such impact is not known or reasonably estimable (in which case, a statement to that effect should be made) and; (4) disclose the potential impact of other significant matters that the entity believes might result from the adoption of the pronouncement (for example, technical violations of debt covenant agreements and planned or intended changes i n business practices.) Summarization of changes in an accounting principle, including a change from one generally accepted accounting principle to another generally accepted accounting principle when there are two or more generally accepted accounting principles that apply or when the accounting principle formerly used is no longer generally accepted. Also disclose any change in the method of applying an accounting principle, or any change in an accounting principle required by a new pronouncement in the unusual instance that a new pronouncement does not include specific transition provisions. When a change in accounting principle has occurred, disclose: (1) the nature of and reason for the change, including an explanation of why the newly adopted accounting principle is preferable; (2) the method of applying the change and (i) a description of prior-period information that has been retrospectively adjusted, if any (ii) the effect of the change on income from continuing operations, net income (or other appropriate captions of changes in the applicable net assets or performance indicator), any other affected financial statement line item, and any affected per-share amounts for the current period and any prior periods retrospectively adjusted (iii) the cumulative effect of the change on retained earnings or other components of equity or net assets in the statement of financial position as of the beginning of the earlies t period presented (iv) if retrospective application is impracticable, the reasons therefore and a description of the alternative method used to report the change; and (3) if indirect effects of a change in accounting principle are recognized (i) a description of the indirect effects of a change in accounting principle, including the amounts that have been recognized in the current period, and the related per-share amounts (ii) unless impracticable, the amount of the total recognized indirect effects of the accounting change and the related per-share amounts, if applicable, that are attributable to each prior period presented. Amount of noninterest-bearing domestic third-party deposits placed by or through the assistance of a deposit broker, also known as brokered deposit liabilities. Amount of noninterest-bearing domestic checking deposit liabilities. Amount of money in noninterest-bearing domestic accounts that entitle the depositor to withdraw funds at any time without prior notice, also known as demand deposits. Checking and negotiable order withdrawals (NOW) are the most common forms of demand deposits. Description of noninterest-bearing domestic deposit liabilities, which may include methodology, assumptions and the types and amounts of domestic deposit liabilities. Amount of noninterest-bearing domestic retail deposit liabilities. Amount of noninterest-bearing foreign third-party deposits placed by or through the assistance of a deposit broker, also known as brokered deposit liabilities. Amount of noninterest-bearing checking deposit liabilities in foreign banking offices. Amount of money in noninterest-bearing foreign accounts that entitle the depositor to withdraw funds at any time without prior notice, also known as demand deposits. Checking and negotiable order withdrawals (NOW) are the most common forms of demand deposits. Description of noninterest-bearing deposit liabilities in foreign banking offices, which may include methodology, assumptions and the types and amounts of foreign deposit liabilities. Amount of noninterest-bearing retail deposit liabilities in foreign banking offices. Debt securities issued by a government agency other than the United States. Preferred stock on which unpaid dividends do not accrue. Omitted dividends, for the most part, will never be paid. This contrasts with cumulative preferred stock in which omitted dividends accumulate until paid to shareholders. Category of deferred revenue by arrangement wherein an entity agrees to debug, revise and maintain one or more specified products, under which fees are taken into income as performance occurs. Amount of reorganization items related to legal and advisory professional fees related to entities not in bankruptcy. Amount of reorganization items related to net (gain) loss on settlement of other claims for entities not in bankruptcy. Business development involves the development of products and services, their delivery, design and their implementation. Business development includes a number of techniques designed to grow an economic enterprise. Such techniques include, but are not limited to, assessments of marketing opportunities and target markets, intelligence gathering on customers and competitors, generating leads for possible sales, follow-up sales activity, formal proposal writing and business model design. Business development involves evaluating a business and then realizing its full potential, using such tools as marketing, sales, information management and customer service. The aggregate amount of communications, data processing and occupancy expenses. The amount of expense in the period for communications and data processing expense. The premium paid to the Federal Deposit Insurance Corporation for deposit insurance which is included in noninterest expense. Rental expense incurred for leased assets including furniture and equipment which has not been recognized in costs and expenses applicable to sales and revenues; for example, cost of goods sold or other operating costs and expenses. Expenses paid for obtaining loans which includes expenses such as application and origination fees. Amount of net occupancy expense that may include items, such as depreciation of facilities and equipment, lease expenses, property taxes and property and casualty insurance expense. Other noninterest expenses that are not performance, advisory, custodian, directors' fees, offering costs, commission expenses or printing and fulfillment costs and are not covered in any other noninterest expense category. Amount of expense associated with postage. The aggregate amount of expenses directly related to the supplies and postage. Amount of expense associated with supplies that were used during the current accounting period. Earnings on or other increases in the value of the cash surrender value of bank owned life insurance policies. Income from services rendered by trust departments or by any consolidated subsidiaries acting in a fiduciary capacity, including fees earned for (1) acting as an agent for fiduciary placement and loans and (2) custody or investment advisory services when such fees are not separately billed to the customer. This item excludes commissions and fees received for the accumulation or disbursement of funds deposited to Individual Retirement or Keogh plan accounts when such are not handled by the reporting entity's trust department. Represents gains or losses resulting from transactions conducted in foreign currencies. Income earned from credit card services including late, over limit, and annual fees. This item excludes interest income earned on credit card balances and transactions. Total fees and commissions earned from providing services and maintaining: (1) depositor accounts; (2) transfer agent; (3) fiduciary and trust; (4) brokerage and underwriting; (5) mortgage; (6) credit cards; (7) correspondent clearing; and (8) other such services and activities performed for others. The net gain or loss resulting from the sale, transfer, termination, disposal, or of assets including such assets and transactions as: (1) securitizations; (2) investment securities; (3) loans; (4) capital leases; (5) assets held- or available-for-lease; (6) credit card portfolios; or (7) similar assets not otherwise specified in the taxonomy. The gain or loss resulting from the sale of credit card receivables (portfolios). The net gain or loss resulting from the sale or disposal of assets not required to be reported separately in the statement of income. 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. May also include an entity's proportionate share of the income or loss before extraordinary items and other adjustments from its investments in: unconsolidated subsidiaries, associated companies, and corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships over which the entity exercises significant influence that are principally engaged in insurance underwriting, reinsurance, or insurance sales activities. Revenue from insurance services, including net premiums earned and insurance contract fees and commissions. Fees and commissions from underwriting securities, private placements of securities, investment advisory and management services, merger and acquisition services, and other related consulting fees. Include fees and commissions from securities brokerage activities, from the sale and servicing of mutual funds, from the purchase and sale of securities and money market instruments where the bank is acting as agent for other banks or customers, and from the lending of securities owned by the bank or by bank customers (exclusive of trading revenue). Also includes the bank's proportionate share of the income or loss before extraordinary items and other adjustments from its investments in: unconsolidated subsidiaries, associated companies and corporate joint ventures, unincorporated joint ventures, general partnerships, and limi ted partnerships over which the bank exercises significant influence and that are principally engaged in investment banking, advisory, brokerage, or securities underwriting activities. The net gain or loss realized from the sale, exchange, redemption, or retirement of securities. Such net gain or loss should also include losses due to a permanent impairment of the value of the underlying securities classified as available-for-sale. The net gain or loss arising from transactions involving the sale, transfer, or termination of financing agreements classified as capital leases. The net gain or loss resulting from a sale of loans, including adjustments to record loans classified as held-for-sale at the lower-of-cost-or-market. The net gain or loss arising from the sale of assets held- or available-for-lease under contractual arrangements classified as operating leases. Income from servicing real estate mortgages, credit cards, and other financial assets held by others. Also include any premiums received in lieu of regular servicing fees on such loans only as earned over the life of the loans. May also be net of any related impairment of fair value of capitalized service costs. The net gain or loss on venture capital activities, whether performed directly or indirectly, including, but not limited to, the providing of funds, whether in the form of debt or equity, and technical and management assistance to companies which generally specialize in new technologies, ideas, products, or processes. This item includes venture capital revenue - market value adjustments, interest and dividends, investment gains and losses, and any fee or other income from venture capital activities. Fee and commission revenue earned from sources not otherwise specified in the existing taxonomy. Represents other forms or revenue earned, excluding interest, that is not otherwise specified in the insurance taxonomy, such as foreign currency transaction gains or losses. The net cost of operation of other real estate (including provisions for real estate losses, rental income, and gains and losses on sales of real estate). A broker-dealer or other financial entity may buy and sell foreign currencies, as well as related securities and derivatives both for its own account (as a part of its proprietary trading) and on behalf of its customers. The profit or loss is measured by the difference between the acquisition cost and the selling price or current market or fair value. Trading gains and losses, which are composed of both realized and unrealized gains and losses, are generally presented net. The net gain or loss, both realized and unrealized, from trading cash instruments, equities and derivative contracts (including commodity contracts) that has been recognized during the accounting period for the broker dealer or other financial entity's own account. Include as trading revenue: (1) Revaluation adjustments to the carrying value of cash instruments reported as Trading assets, and Trading liabilities, resulting from the periodic marking to market of such instruments. (2) Revaluation adjustments from the periodic marking to market of interest rate, foreign exchange, equity derivative, and commodity and other derivative contracts held for trading. (3) Incidental income and expense related to the purchase and sale of cash instruments reported as Trading assets, and Trading liabilities, and derivative contracts held for trading. The aggregate amount of income (expense) from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business). Interest and debt related expenses associated with nonoperating financing activities of the entity. Total nonallowable assets that do not meet liquidity tests or have been defined as nonallowable by Rule 15c3-1. Other expenses included in net income that result in no cash inflows or outflows in the period which are not otherwise defined in the taxonomy. Payments made to third parties in exchange for their agreement not to engage in specified competitive practices in specified geographic territories for a specified period of time. Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer. Inventories not expected to be converted to cash, sold or exchanged within the normal operating cycle. Total obligations incurred as part of normal operations that is expected to be repaid beyond the following twelve months or one business cycle. Fees paid by the entity to sales representatives based on commission payout contracts covering the sale of mutual funds and insurance products. Fees paid by the entity to its directors. Directors' fees may be paid in addition to salary and other benefits. Expense related to distribution, servicing and underwriting fees Amount of expense recognized during the period for the foreclosure on real estate assets. Entity's cost for managing the money in a fund, which will be billed back to the entity and is a component of noninterest expenses. This represents the company's cost incurred during an accounting period for managing the money in a fund, which will be billed back to the client and is a component of noninterest expenses. The total expense recognized in the period for promotion, public relations, and brand or product advertising. Total aggregate amount of all noninterest expense. Costs of open-end investment entities and closed-end funds with a continuous offering period, which are accounted for as a deferred charge until operations begin and thereafter amortized to expense. Includes offering costs of open-end investment companies, and closed-end funds with a continuous offering period, which are accounted for as a deferred charge until operations begin and thereafter amortized to expense over twelve months on a straight-line basis. Represents rental expense related to assets other than furniture and equipment which has not been recognized in costs and expenses applicable to sales and revenues; for example, cost of goods sold or other operating costs and expenses. Rental expense incurred for furniture and equipment and other leased items which have not been recognized in costs and expenses applicable to sales and revenues; for example, cost of goods sold or other operating costs and expenses. Incentive fees which are compensation paid to a trading advisor or to any practitioner who achieves investment results above a specified contractual level. Cost incurred for printing of marketing and compliance communications and fulfillment services. Amounts expended for printing of marketing and compliance communications and fulfillment services. A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer. Incentive fees which are compensation paid to a commodities trading advisor or to any practitioner who achieves above average returns. Fees paid to agents employed by the entity or mutual fund to maintain shareholder records, including purchases, sales, and account balances. Also includes custodian fees incurred by the agent, bank, trust, or other organization that holds and safeguards individuals, mutual funds, or investment assets. These fees will be billed back to the entity and are a component of noninterest expense. Fees paid to an agent employed by a corporation or mutual fund to maintain shareholder records, including purchases, sales, and account balances. Also includes custodian fees incurred during an accounting period from an agent, bank, trust company, or other organization that holds and safeguards an individual's, mutual fund's, or investment company's assets for them. These fees will be billed back to the client and are a component of noninterest expense. Subadvisory fees for mutual funds. Subadvisory fees that the funds adviser pays for out of the management fee, which it receives from the fund. Funds that are subadvised report both their management fees and the portion paid to the subadviser. The advisers of some mutual funds contract with unaffiliated third-party investment managers for management of all or a portion of their funds portfolios. The third-party manager called a subadviser, holds a position equivalent to that of an external investment manager to a pension plan. Aggregate notional amount of price risk derivatives designated as a cash flow hedge with notional amounts expressed in nonmonetary units. For example the number of barrels specified in a fuel oil forward purchase contract. Aggregate notional amount of price risk derivatives not designated as a hedging instrument with notional amounts expressed in nonmonetary units. For example the number of barrels specified in a fuel oil forward purchase contract. Aggregate notional amount of price risk derivatives for instruments with notional amounts expressed in nonmonetary units. Aggregate notional amount of price risk derivatives designated as a fair value hedge with notional amounts expressed in nonmonetary units. For example the number of barrels specified in a fuel oil forward purchase contract. The amount of revenue and expenses for the services received and provided in a nonmonetary arrangement. Disclosure of the third party with whom the nonmonetary arrangement was entered into. For nonmonetary transactions with no determinable fair value 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). Description, amount and other data pertaining to a nonmonetary transaction or a type of nonmonetary transaction, by transaction or an aggregation for a type of transaction. Identifies the nature of the nonmonetary transaction or group of similar transactions, such as a barter or exchange. Disclosure of the difference in values (gain or loss) between the nonmonetary assets or liabilities exchanged with another entity inclusive of boot (small monetary consideration). Other income related to nonoperating investments (for example, available-for-sale securities in case of commercial or industrial entity) during the period that have not otherwise been classified or defined. Other aggregate amounts of gains (losses) resulting from nonoperating activities (for example, interest and dividend revenue, property, plant and equipment impairment loss, and so forth.) not otherwise defined. The aggregate amount of gains (losses) resulting from nonoperating activities (for example, interest and dividend revenue, property, plant and equipment impairment loss, and so forth.) The profit or loss on sales of previously unissued stock by subsidiaries or equity investees made to investors outside the consolidated group that is not reported as operating income. Represents the difference in the parent company's carrying amount of the equity interest in the subsidiary or equity investee immediately before and after the transaction. Expenses charged against earnings in the period of an event that is infrequent in occurrence or unusual in nature. The aggregate amount of other nonrecurring expenses, not previously categorized, that are infrequent in occurrence or unusual in nature. Gain recognized in the period that is infrequent in occurrence or unusual in nature. The sum of amounts currently receivable other than from customers. Disclosure of property, plant and equipment planned major maintenance which may include methodology and assumptions, prior period information, effect of change on income from continuing operations, net income, other financial statement line items, prior period per share amounts of basic earnings per share, prior period per share amounts of diluted earnings per share and cumulative effect of change on retained earnings or other components of equity and net assets in the statement of financial position. Disclosure of long-lived assets (asset group) to be held and used by an entity or disposed, which may include a description of the impaired long-lived asset and facts and circumstances leading to the impairment, amount of the impairment loss and where the loss is located in the income statement, method(s) for determining fair value, and the segment in which the impaired long-lived asset is reported. For each long-lived asset or group of assets to be disposed of or abandoned, a company may disclose a description of the asset to be disposed of or abandoned and the related circumstances, including the manner and expected timing of disposition. In an unclassified balance sheet, the carrying value as of the balance sheet date of all notes and loans payable. Carrying value as of the balance sheet date of all notes and loans payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion. Sum of the carrying values as of the balance sheet date of the portions of all long-term notes and loans payable due within one year or the operating cycle if longer. Current portion of the total carrying amount as of the balance sheet date due within one year or the operating cycle, if longer, on all notes payable to banks paid on an installment with long term maturities. This should include the amount of any loans from the applicant firm. This should not, however, include any mortgage balances. The total amount due within more than 12 month, or the operating cycle if longer, on all notes payable to banks paid on an installment. This should include the amount of any loans from the applicant firm. This should not, however, include any mortgage balances. A written promise to pay a note to a bank. In an unclassified balance sheet, the carrying value as of the balance sheet date of notes payable to banks, excluding mortgage notes. Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer. Carrying value as of the balance sheet date of notes payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion. A liability expressed by a written promise to make a future payment at a specific time. A written promise to pay a note to a third party. The amount for notes payable (written promise to pay), due to related parties. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). The amount for notes payable (written promise to pay), payable to related parties, which are due after one year (or one business cycle). Amounts due from parties associated with the reporting entity as evidenced by a written promise to pay, due within 1 year (or 1 business cycle) Amounts due from parties associated with the reporting entity as evidenced by a written promise to pay, due after 1 year (or 1 business cycle) Aggregate notional amount of all derivatives designated as cash flow hedging instruments. The notional amount relates to a number of currency units, shares, bushels, pounds, or other units specified in a derivative instrument. Aggregate notional amount of credit risk derivatives. Total notional amount of derivative and nonderivative instruments designated as hedges of net investments in foreign operations as of the balance sheet date. Aggregate notional amount of all derivatives. The notional amount relates to a number of currency units, shares, bushels, pounds, or other units specified in a derivative instrument. Aggregate notional amount of all derivatives designated as a fair value hedging instrument. The notional amount relates to a number of currency units, shares, bushels, pounds, or other units specified in a derivative instrument. Aggregate notional amount of all foreign currency derivatives designated as hedging instruments in cash flow hedges. Notional amount refers to the number of currency units specified in the foreign currency derivative contract. Aggregate notional amount of all foreign currency derivatives not designated as hedging instruments. Notional amount refers to the number of currency units specified in the foreign currency derivative contract. Aggregate notional amount of foreign currency derivatives to purchase a foreign currency. Notional amount refers to the number of currency units specified in the foreign currency derivative contract. Aggregate notional amount of foreign currency derivatives to sell a foreign currency. Notional amount refers to the number of currency units specified in the foreign currency derivative contract. Aggregate notional amount of foreign currency exchange rate derivatives. Notional amount refers to the number of currency units specified in the foreign currency derivative contract. Aggregate notional amount of all foreign currency derivatives designated as hedging instruments in fair value hedges. Notional amount refers to the number of currency units specified in the foreign currency derivative contract. Aggregate notional amount of all interest rate derivatives designated as hedging instruments in cash flow hedges. Notional amount refers to the monetary amount specified in the interest rate derivative contract. Aggregate notional amount of all interest rate derivatives not designated as hedging instruments. Notional amount refers to the monetary amount specified in the interest rate derivative contract. Aggregate notional amount of interest rate derivatives, which relates to the currency amount specified in the interest rate derivative instruments. Aggregate notional amount of all interest rate derivatives designated as hedging instruments in fair value hedges. Notional amount refers to the monetary amount specified in the interest rate derivative contract. Aggregate notional amount of all derivatives designated as a hedge of a net investment in a foreign operation. The notional amount relates to a number of currency units, shares, bushels, pounds, or other units specified in a derivative instrument. Total notional amount of derivative and nonderivative instruments designated as hedges of net investments in foreign operations. Aggregate notional amount of all nonderivative instruments that are designated as hedging instruments in a hedge of the net investment of foreign operations. For example, foreign currency denominated intercompany loans. Aggregate notional amount of all derivatives not designated as a hedging instrument. The notional amount relates to a number of currency units, shares, bushels, pounds, or other units specified in a derivative instrument. Aggregate notional amount of all price risk derivatives designated as hedging instruments in cash flow hedges. Notional amount refers to the number of currency units specified in the price risk derivative contract. Excludes notional amount expressed in nonmonetary terms such as for a commodity forward contract. Aggregate notional amount of all price risk derivatives not designated as hedging instruments. Notional amount refers to the number of currency units specified in the foreign currency derivative contract. Aggregate notional amount of price risk derivatives, which relates to the monetary amount specified in the price risk derivative instruments. Excludes notional amounts on derivatives expressed in nonmonetary units. Aggregate notional amount of all price risk derivatives designated as hedging instruments in fair value hedges. Notional amount refers to the number of currency units specified in the price risk derivative contract. Corporate securities that do not empower a holder to vote on corporate resolutions or the election of directors. Such stock is sometimes issued in connection with a takeover attempt, when management creates nonvoting shares to dilute the target firm's equity and thereby discourage the merger attempt. Except in very special circumstances, the New York Stock Exchange does not list nonvoting stock. Long lived, depreciable assets composed of any material that is commonly used in the generation of nuclear energy. Plant used in connection with the generation of nuclear energy. Number of credit risk derivative instruments held by the entity at the reporting date. Number of foreign currency exchange rate derivatives held by the entity at the reporting date. Number of interest rate derivative instruments held by the entity at the reporting date. Number of price risk derivative instruments held by the entity at the reporting date. Textual description of the reasons for holding or issuing derivative instruments designated as cash flow hedging instruments. Includes discussion of the objectives for holding the instruments, the context needed to understand those objectives, and the strategies for achieving those objectives. Disclosures may be more meaningful if such objectives and strategies are described in the context of an entity's overall risk management profile. Description of the reasons for holding or issuing derivative instruments not designated as hedging instruments. Includes discussion of the objectives for holding the instruments, the context needed to understand those objectives, and the strategies for achieving those objectives. Disclosures may be more meaningful if such objectives and strategies are described in the context of an entity's overall risk management profile. Description of the reasons for holding or issuing derivative instruments and nonderivative hedging instruments. Includes discussion on the objectives for holding or issuing derivative instruments, the context needed to understand those objectives, and the strategies for achieving those objectives. Disclosures may be more meaningful if such objectives and strategies are described in the context of an entity's overall risk management profile. Textual description of the reasons for holding or issuing derivative instruments and nonderivative instruments designated as fair value hedging instruments. Includes discussion of the objectives for holding the instruments, the context needed to understand those objectives, and the strategies for achieving those objectives. Disclosures may be more meaningful if such objectives and strategies are described in the context of an entity's overall risk management profile. Description of the reasons for holding or issuing derivative and nonderivative instruments designated as hedging instruments for hedges of the foreign currency exposure of a net investment in a foreign operation. Includes discussion of the objectives for holding the instruments, the context needed to understand those objectives, and the strategies for achieving those objectives. Disclosures may be more meaningful if such objectives and strategies are described in the context of an entity's overall risk management profile. An agreement to repurchase receivables that have been sold to a third party, which exposes the entity to collection loss. The amount of net occupancy expense that may include items such as rent expense, common area maintenance expense, taxes and insurance. A liability insurance policy that covers claims arising out of occurrences that take place during the policy period. Costs incurred in connection with the offering and selling of additional partner interest. Long lived, depreciable assets not directly used in the production process for inventories or facilities. Expenditures for salaries of officers other than those which can be clearly related to production. The net quantity of oil produced per day in the stated geographic area. Net production is generally net of all royalties, overriding royalties and production due to others. A description of the enterprise's policy for capitalizing internal costs associated with exploration and production activities. A description of the enterprise's accounting policy for capitalization of exploratory drilling costs, including the criteria management applies in evaluating whether costs incurred meet the criteria for initial and continued capitalization and how often such evaluations are made. Denotes whether the enterprise uses the Successful Efforts method or Full Cost method for accounting for costs incurred in oil and gas activities. A description of the enterprise's accounting for gas balancing arrangements. The amount of the gas imbalance assets or liability as of the end of the period. The amount of the gas imbalance in terms of units of measure (Mcf) as of the end of the period. A description of the enterprise's accounting policy for interest in an unincorporated joint venture or partnership that is included in the enterprise's financial statements using the proportionate consolidation method of accounting. The method of accounting for costs incurred in oil and gas producing activities and the manner of disposing of capitalized costs relating to those activities. The method used by a Royalty Trust in determining distributable income and how distributable income differs from income determined on the basis of US GAAP. Denotes whether the enterprise uses the sales method or entitlements method for accounting for gas balance arrangements. Amount of daily production of the applicable energy source. The delivery price committed to in the contract. Location or source of oil or gas to be used as primary supply point to meet the existing contract or commitment. Total amount of product committed to be supplied under existing contracts or agreements. The duration period applicable to the existing commitments. These elements are used to disclose (in detail) information about an enterprise's obligations to provide a fixed and determinable quantity of oil or gas in the near future under existing contracts or agreements. Information includes the principal sources of oil and gas to be relied upon, the remaining contractual volume, daily production from these sources, the term of the contract, the fixed price to be received under the contract or commitment. A tax assessed on oil and gas production and real estate. The tax is usually based on the value of property and land owned. Long lived, depletable assets used to produce or oil or gas. The expense recorded to reduce the value of oil and gas assets consisting of proved properties and unproved properties as the estimate of future successful production from these properties is reduced. Carrying value as of the balance sheet date of obligations incurred and payable to third parties for oil and gas that has been sold but not delivered. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Aggregate revenue during the period related to oil and gas business activities. Detailed information on net quantities of proved reserves by geographic area. Changes in proved oil reserve estimates resulting from application of improved recovery techniques. The net quantity of proved oil reserves as of the balance sheet date. Proved oil reserves are the estimated quantities of crude oil and natural gas liquids which geological and engineering data demonstrate with reasonable certainty to be recoverable. Production of proved oil reserves The proportional interest of net proved oil reserve quantities of proportionately consolidated investees. Purchase of proved oil reserves. Revisions represent changes in previous estimates of proved oil reserves, either upward or downward, resulting from new information (except for an increase in proved acreage) normally obtained from development drilling and production history or resulting from change in economic factors. Sales of proved oil reserves The unit of measure for reserve quantities. For example, barrels for oil reserves or cubic feet or cubic feet for natural gas reserves. Detailed elements that contain information regarding oil production as required per SEC industry reporting guide. Earned dividend income attributable to dividend-paying equity securities that are part of the trading and investment portfolio owned by the entity. 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. Represents rental expense not otherwise defined in the taxonomy. Represents rental expense related to assets other than furniture and equipment which has not been recognized in costs and expenses applicable to sales and revenues; for example, cost of goods sold or other operating costs and expenses. Future rental payments receivable within one year of the balance sheet date under an operating lease. For leases having an initial or remaining non-cancelable letter-terms in excess of one year, required rental payments due within one year of the balance sheet date relating to leases defined as operating. For leases having an initial or remaining non-cancelable letter-terms in excess of one year, required rental payments due within the fifth year of the balance sheet date relating to leases defined as operating. For leases having an initial or remaining non-cancelable letter-terms in excess of one year, required rental payments due within the fourth year of the balance sheet date relating to leases defined as operating. For leases having an initial or remaining non-cancelable letter-terms in excess of one year, required rental payments due within the third year of the balance sheet date relating to leases defined as operating. For leases having an initial or remaining non-cancelable letter-terms in excess of one year, required rental payments due within the second year of the balance sheet date relating to leases defined as operating. Future minimum rental payments in aggregate as of the balance sheet date under noncapital leases. Contractually required future rental payments receivable on noncancelable subleasing arrangements. Future rental payments receivable within the fifth year from the balance sheet date under an operating lease. Future rental payments receivable within the fourth year from the balance sheet date under an operating lease. Future rental payments receivable within the third year from the balance sheet date under an operating lease. Future rental payments receivable within the second year from the balance sheet date under an operating lease. Future minimum lease payments receivable under operating leases for periods greater than five years following the balance sheet date. The total of future contractually required payments on leases defined as operating. Amount of contingent rental revenue recognized for the period under lease, based on the occurrences of an event or condition. The total depreciation charge recorded for property subject to or held for lease. The total amount of revenue recognized for the period from operating leases, including minimum lease revenue, contingent revenue and sublease revenue. The total amount of lease revenue recognized for the period for which the lessee was obligated under leasing arrangements regardless of any other events or conditions. This amount excludes contingent revenue and sublease revenue. The amount of revenue recognized for the period under subleasing arrangements. Provide a general description of lessor's leasing arrangements for operating leases, including the basis on which contingent rental payments are determined, the existence and terms of renewal or purchase options and escalation clauses, restrictions imposed by lease arrangements, such as those concerning dividends, additional debt, and further leasing, rent holidays, rent concessions, or leasehold improvement incentives and unusual provisions or conditions. This element represents the payments that the lessee is obligated to make or can be required to make in connection with a property under the terms of an agreement classified as an operating lease, excluding contingent rentals and a guarantee by the lessee of the lessor's debt and the lessee's obligation to pay (apart from the rental payments) executory costs such as insurance, maintenance, and taxes. The total amount of rentals incurred in the period on property subject to subleasing arrangements. Rent expense for each period for which an income statement is presented for minimum lease payments, contingent rentals, and sublease rentals. The expiration date of each operating loss carryforward included in total operating loss carryforwards, or the applicable range of such expiration dates. A description of the limitations on the use of all operating loss carryforwards available to reduce future taxable income. Describes an entity's accounting policy about operating loss carryforwards. The portion of the valuation allowance pertaining to the deferred tax asset representing potential future taxable deductions from net operating loss carryforwards for which it is more likely than not that a tax benefit will not be realized. The sum of domestic, foreign and state and local operating loss carryforwards, before tax effects, available to reduce future taxable income under enacted tax laws. Carrying amount of the equity interests owned by noncontrolling partners in an operating partnership included in the entity's consolidated financial statements. The net result for the period of deducting operating expenses from operating revenues. Aggregate revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process). For financial services companies, also includes investment and interest income, and sales and trading gains. Contracts conveying rights, but not obligations, to buy or sell a specific or standard commodity, or financial or equity instrument, at a specified price during a specified period (an American option) or at a specified date (a European option). Fees charged when brokers send transactions to other broker dealers for execution in exchange for monthly payments. The amount of expense in the period for the cost of other broker-dealers' executions of orders. An intangible asset having a finite beneficial life acquired in a business combination or other transaction representing an order or production or production backlog arising from contracts such as purchase or sales orders. Description containing the entire organization, consolidation and basis of presentation of financial statements disclosure. The increase during the reporting period in the cumulative value of servicing rights. This increase is the result of new servicing rights that are created when mortgages are sold or transferred. The cash outflow for a loan, supported by a promissory note, granted to related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. The aggregate amount of cash outflow for loans purchased and created with the intention to resell them in the near future. Carrying value as of the balance sheet date of obligations incurred and payable, which are not elsewhere specified in the taxonomy. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). The noncurrent portion (due beyond one year or one operating cycle) of other accrued expenses (expenses incurred at the end of the reporting period but not yet paid) not otherwise defined in the taxonomy. Carrying value as of the balance sheet date of obligations incurred through that date and payable arising from transactions not otherwise specified in the taxonomy. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Amount of real estate investments acquired other than through foreclosure during the period. Amount of other additions to accumulated depreciation for the period other than the increase due to depreciation expense for the period. Amount of increase to real estate investments during the period other than acquisitions and improvements made to real estate. Transactions that result in no cash inflows or outflows in the period in which they occur, but affect net income and thus are removed when calculating net cash flow from operating activities using the indirect method. This element is used when there is not a more specific and appropriate element. Other amortization not otherwise defined in the taxonomy. Other assets not readily convertible into cash, such as prepaid expenses, intangible assets, and unsecured receivables net of any reserves. Additions or deductions to net capital as reported in Company's Part II of Form X-17A-5 for other audit adjustments. Obligations not otherwise specified in the taxonomy. The carrying amount as of the balance sheet date for the aggregate of other miscellaneous borrowings owed by the reporting entity. Cash payments made during the current period for operating activities other than those that have been specifically listed above. Cash received during the current period for operating activities other than those that have been specifically listed above. The net cash inflow (outflow) for other changes, net, in the loan and lease balances not otherwise defined in the taxonomy. The net change during the reporting period in the value of other current assets or liabilities used in operating activities, that are not otherwise defined in the taxonomy. Cumulative effect of initial adoption of SFAS 158 on other comprehensive income, after tax. Gross appreciation or the gross loss in value of the total of unsold securities at the end of an accounting period. Gross appreciation or the gross loss in value of the total unsold securities at the end of an accounting period, after tax. The pretax revenues, expenses, gains, and losses that under generally accepted accounting principles are included in comprehensive income, but excluded from net income. For each annual statement of income presented, the amounts newly recognized in other comprehensive income (but not yet recognized in net periodic cost), including the net gain (loss) and net prior service cost (credit) arising during the period. Also includes reclassification adjustments out of other comprehensive income as a result of being recognized as components of net periodic benefit cost for the period. Net changes to accumulated comprehensive income during the period related to benefit plans, after tax. Pretax accumulated change in the value of either the projected benefit obligation or the plans assets resulting from experience different from that assumed or from a change in an actuarial assumption that has not been recognized in net periodic benefit cost pursuant to SFAS 87 and 106. The accumulated change in the value of either the projected benefit obligation or the plans assets resulting from experience different from that assumed or from a change in an actuarial assumption that has not been recognized in net periodic benefit cost pursuant to SFAS 87 and 106, after tax. Tax on the accumulated change in the value of either the projected benefit obligation or the plans assets resulting from experience different from that assumed or from a change in an actuarial assumption that has not been recognized in net periodic benefit cost pursuant to SFAS 87 and 106. Pre tax adjustment to comprehensive income before income taxes for changes in derivative instrument caps designated and qualifying as the effective portion of cash flow hedges. Net adjustment to comprehensive income after taxes for changes in derivative instrument caps designated and qualifying as the effective portion of cash flow hedges. Pre tax change in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges. Includes an entity's share of an equity investee's increase (decrease) in deferred hedging gains or losses. Change in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges after taxes. The change includes an entity's share of an equity investee's increase (decrease) in deferred hedging gains or losses. Pre tax adjustment to comprehensive income before income taxes for changes in derivative instrument designated and qualifying as the effective portion of cash flow hedges. Net adjustment to comprehensive income after taxes for changes in derivative instrument designated and qualifying as the effective portion of cash flow hedges. Pre tax adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains (losses). Adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity, net of tax. Pre tax reclassification adjustment for translation gains or losses realized upon the sale or complete or substantially complete liquidation of an investment in a foreign entity. Reclassification adjustment for translation gains or losses realized upon the sale or complete or substantially complete liquidation of an investment in foreign entity, after tax. Tax on reclassification adjustment for translation gains or losses realized upon the sale or complete or substantially complete liquidation of an investment in foreign entity. The pretax amount of the change in the additional pension liability not yet recognized pursuant to SFAS 87 par 37 and 38 as a net periodic pension cost. If the additional pension liability required to be recognized exceeds the unrecognized prior service costs, then the excess (which is the net loss not yet recognized as net periodic pension cost) is to be recorded as a separate component in other comprehensive income, before adjusting for tax effects. If in a subsequent measurement, the elimination or adjustment to the amount of the minimum pension liability recorded in Accumulated Comprehensive Income, is included in this line. This line also includes changes in an entity's share of an equity investee's increase (decrease) in additional pension liability not yet recognized as a net periodic pension cost. Eliminated upon adoption of SFAS 158. The tax amount of the change in the additional pension liability not yet recognized pursuant to SFAS 87 par 37 and 38 as a net periodic pension cost. Eliminated upon adoption of 158. Change in equity, net of tax effect, and excluding net income (loss), from transactions and other events and circumstances from nonowner sources. Includes deferred gains (losses) on qualifying hedges, unrealized holding gains (losses) on available-for-sale securities, minimum pension liability, and cumulative translation adjustment. Excludes changes in equity from investments by owners and distributions to owners. The cost of benefit improvement resulting from a plan amendment that occurred during the period, after tax. The cost has not been recognized in net periodic benefit cost pursuant to SFAS 87 and 106. A plan amendment includes provisions that grant increased benefits based on services rendered in prior periods. Tax on the cost of benefit improvement resulting from a plan amendment that occurred during the period. The cost has not been recognized in net periodic benefit cost pursuant to SFAS 87 and 106. A plan amendment includes provisions that grant increased benefits based on services rendered in prior periods. Pre tax reclassification adjustment for gains or losses realized upon the sale of securities. Tax reclassification adjustment for gains or losses realized upon the sale of securities during the period. Pre tax reclassification adjustment for losses realized upon the write-down of securities. Tax reclassification adjustment for losses realized upon the write-down of securities. Pre tax reclassification adjustment for unrealized gains or losses on interest rate caps included in accumulated comprehensive income that was realized in net income during the period. Reclassification adjustment for unrealized gains or losses on interest rate caps included in accumulated comprehensive income that was realized in net income during the period after tax. Tax on reclassification adjustment for unrealized gains or losses on interest rate caps included in accumulated comprehensive income that was realized in net income during the period. Tax on reclassification adjustment for accumulated gains and losses from derivative instrument designated and qualifying as the effective portion of cash flow hedges included in accumulated comprehensive income that was realized in net income during the period. Pre tax reclassification adjustment for accumulated gains and losses from derivative instrument designated and qualifying as the effective portion of cash flow hedges included in accumulated comprehensive income that was realized in net income during the period. Net of tax reclassification adjustment for accumulated gains and losses from derivative instrument designated and qualifying as the effective portion of cash flow hedges included in accumulated comprehensive income that was realized in net income during the period. Tax on reclassification adjustments for unrealized gains and losses recognized in accumulated comprehensive income that were recognized in income during the period. Pre tax reclassification adjustment for unrealized gains or losses on interest rate swaps included in accumulated comprehensive income that was realized in net income during the period. Reclassification adjustment for unrealized gains or losses on interest rate caps included in accumulated comprehensive income that was realized in net income during the period, after tax. Tax on reclassification adjustment for unrealized gains or losses on interest rate swaps included in accumulated comprehensive income that was realized in net income during the period. The adjustment out of other comprehensive income for prior service costs recognized as a component of net period benefit cost during the period, after tax. Tax on adjustment out of other comprehensive income for prior service costs recognized as a component of net period benefit cost during the period. Pre tax adjustment before tax to comprehensive income before income taxes for changes in derivative instrument swaps designated and qualifying as the effective portion of cash flow hedges. Net adjustment after tax to comprehensive income before income taxes for changes in derivative instrument swaps designated and qualifying as the effective portion of cash flow hedges. Tax effect of the change in accumulated other comprehensive income, that is, the tax effect on items included in other comprehensive income during the period. Pre Tax change in accumulated gains and losses from derivative instrument caps designated and qualifying as the effective portion of cash flow hedges, including the entity's share of an equity investee's increase (decrease) in deferred hedging gains or losses. Change in accumulated gains and losses from derivative instrument caps designated and qualifying as the effective portion of cash flow hedges, including the entity's share of an equity investee's increase (decrease) in deferred hedging gains or losses, after tax. Tax on change in accumulated gains and losses from derivative instrument caps designated and qualifying as the effective portion of cash flow hedges, including the entity's share of an equity investee's increase (decrease) in deferred hedging gains or losses. Pre tax change in accumulated gains and losses from derivative instrument designated and qualifying as the effective portion of cash flow hedges. Includes an entity's share of an equity investee's increase (decrease) in deferred hedging gains or losses. Change in accumulated gains and losses from derivative instrument designated and qualifying as the effective portion of cash flow hedges, after tax. The after tax change includes an entity's share of an equity investee's increase (decrease) in deferred hedging gains or losses. Tax on change in accumulated gains and losses from derivative instrument swaps designated and qualifying as the effective portion of cash flow hedges. Includes an entity's share of an equity investee's increase (decrease) in deferred hedging gains or losses. Pre tax change in accumulated gains and losses from derivative instrument swaps designated and qualifying as the effective portion of cash flow hedges. Includes an entity's share of an equity investee's increase (decrease) in deferred hedging gains or losses. After tax change in accumulated gains and losses from derivative instrument swaps designated and qualifying as the effective portion of cash flow hedges. Includes an entity's share of an equity investee's increase (decrease) in deferred hedging gains or losses. Tax on change in accumulated gains and losses from derivative instrument swaps designated and qualifying as the effective portion of cash flow hedges. Includes an entity's share of an equity investee's increase (decrease) in deferred hedging gains or losses. Gross appreciation or the gross loss in value of the total of unsold securities during the period being reported. Gross appreciation or the gross loss in value of the total of unsold securities during the period being reported on after tax. Tax on gross appreciation or the gross loss in value of the total of unsold securities during the period being reported on. The amount of other loans to individuals not otherwise specified in the existing taxonomy. Other financial services costs incurred during the reporting period. Disclosure of each detailed component of other operating costs and expenses that are applicable to sales and revenues, but not included in the cost of sales in the Income Statement. Description of each detailed component of other operating costs and expenses that are applicable to general sales and revenues, but not included in the cost of sales in the Income Statement. Table of each detailed component of other operating costs and expenses that are applicable to sales and revenues, but not included in the cost of sales in the Income Statement. Carrying amount as of the balance sheet date of assets not otherwise specified in the taxonomy which are expected to be realized or consumed within one year or the normal operating cycle, if longer. Obligations not otherwise itemized or previously categorized that are due within one year or operating cycle, if longer, from the balance sheet date. Other deductions and charges as defined. Total other increase (decrease) in the carrying amount of real estate investments during the period. Other deductions or allowable credits, as defined, including adjustments to net worth related to unrealized profit or loss and certain deferred tax provisions. Nature and amounts of other deferred costs. These are an expenditure not recognized as a cost of operation in the period in which the expenditure is made, but are carried forward to future periods. Gross amount of other deferred costs capitalized at the end of the reporting period. Does not include deferred finance costs or deferred acquisition costs of insurance companies. Net amount of other deferred costs capitalized at the end of the reporting period. Does not include deferred finance costs or deferred acquisition costs of insurance companies. Additional information disclosed related to deposit assets. Fair value of all derivative assets not designated as a hedging instrument. Net fair value of all derivative instruments not designated as a hedging instrument. Fair value of all derivative liabilities not designated as a hedging instrument. Carrying value as of the balance sheet date of obligations incurred through that date and payable for employer-related costs not otherwise specified in the taxonomy. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Amount of selling, general, and administrative expenses, and other expenses, related to investments in real estate. The sum of other expenses reflected on the income statement of the insurance company. Description of each detailed component of other nonoperating expenses. The description provided may include: (a) losses on securities (net of profits) and (b) miscellaneous income deductions. Provides a description and amount of each detail component of other nonoperating expenses. The description provided may include: (a) losses on securities (net of profits) and (b) miscellaneous income deductions. Discloses those nonoperating expense items that could include (a) losses on securities (net of profits) and (b) miscellaneous income deductions. Gains (losses) arising from all events or transactions meeting the criteria of unusual in nature and infrequent in occurrence not other defined. The effect of an extraordinary event or transaction should be classified separately in the income statement if it is material in relation to income before extraordinary items or to the trend of annual earnings before extraordinary items, or is material by other appropriate criteria. Items should be considered individually and not in the aggregate in determining whether an extraordinary event or transaction is material. This element is gross of the related tax effect. Fees and other service revenues recognized in the period that are not otherwise specified in the taxonomy. Carrying amount as of the balance sheet date of assets other than real property that were received in full or partial satisfaction of a debt arrangement through foreclosure proceedings or defeasance. Other costs incurred and are directly related to hotel operations. Other revenue generated from managing and operating hotels, not otherwise defined in the taxonomy. Description of each detailed component of other nonoperating income. The description provided may include: (a) dividends, (b) interest on securities, (c) profits on securities (net of losses), and (d) miscellaneous other income items. Provides a description and amount of each detailed component of other nonoperating income. May include: (a) dividends, (b) interest on securities, (c) profits on securities (net of losses), and (d) miscellaneous other income items. Disclosure of nonoperating income amounts earned from dividends, interest on securities, profits (losses) on securities and net and miscellaneous other income items. Disclosure of those nonoperating income or nonoperating expense that may include amounts earned from dividends, interest on securities, profits (losses) on securities, net and miscellaneous other income or income deductions. Discloses other income or other expense items (both operating and nonoperating). Sources of nonoperating income or nonoperating expense that should be disclosed in this note, or in the income statement, include amounts earned from dividends, interest on securities, profits (losses) on securities, net and miscellaneous other income or income deductions. Amount of consumer installment loans, the proceeds of which are used by individuals (borrowers) for purchases including household goods, vacations, and other consumer items, but excluding vehicles (automobiles, boats), student loans, or other installment loans specifically defined elsewhere in the existing taxonomy. Such loans are generally installment arrangements which are secured by the item purchased and may be either direct to the borrower (direct paper) or to the dealer (indirect paper or retail sales contract). The amount of other interest earning assets not otherwise specified in the taxonomy. Other interest income not previously categorized. Carrying amount as of the balance sheet date of inventories of a nature not otherwise specified in the taxonomy. The net cash inflow (outflow) of other investing activities not otherwise defined in the taxonomy. Amount of real estate owned for income production and capital accretion potential, not otherwise specified in the existing taxonomy. Such real estate excludes that which is occupied or used in the business, for entertainment purposes, or held in inventory for specific purposes. Summary of other investments (that is, investments other than subsidiaries) made in a partnership, corporation, or other legal entity by the LLC or LP. Assets held for their financial return, rather than for the entity's operations, other than those specified. Accounting policy for other Investments not readily marketable including methods and significant assumptions used by management to value the investments, restrictions, terms, reasons not readily marketable, and nature of investments included in category. Description of the investment category or actual investment title. Value of the other investment not readily marketable determined by management based upon fair value methods, including pricing of similar securities and valuation techniques, that was used to record the investment for financial reporting purposes. Value of the other investments as measured by the quoted market price Disclosure of the information provided in the schedule of other investments not readily marketable, including description of investment, fair value, and value as measured by quoted value method. This element may be used for the entire other investments not readily marketable schedule as a single block of text. Schedule of other investments not readily marketable, including description of investment, fair value, and value as measured by quoted value method. Total value of other investments not readily marketable as determined by management based upon fair value methods, including pricing of similar securities and valuation techniques and is included in the schedule of financial condition or the balance sheet. Net additions or deductions to net capital as reported in Company's Part II of Form X-17A-5 for other items. The total amount of expenses for fringe benefits and perquisites, excluding stock compensation, pension and other postretirement benefit expense. Amount of liabilities for which a financial institution is required to include in its calculation of net investment in real estate assets held for development or sale. Carrying value as of the balance sheet date of portion of long-term loans payable not otherwise defined due within one year or the operating cycle if longer. Carrying value as of the balance sheet date of loans payable not otherwise defined (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion. Loans are agreement by which an owner of property, called the lender, allows another party, the borrower, to use the property. In an unclassified balance sheet, the carrying value as of the balance sheet date of loans payable not otherwise specified in the taxonomy. Other noncurrent investments not otherwise specified in the taxonomy, not including investments in marketable securities. Carrying amount of equity interests owned by noncontrolling shareholders, partners, or other equity holders in one or more of the entities consolidated into the reporting entity's financial statements other than joint ventures, limited partnerships, operating partnerships or interests held by preferred unit holders. The net cash inflow (outflow) from other financing activities not otherwise defined in the taxonomy. Any other expense items resulting from secondary business-related activities, excluding those considered part of the normal operations of the business that have not been previously categorized. The net amount of other nonoperating income and expense, which does not qualify for separate disclosure on the income statement under materiality guidelines. Gains and other income producing transactions that result in no cash inflows or outflows in the period in which they occur, but increase net income and thus are subtracted (removed) when calculating net cash flow from operating activities using the indirect method. This element is used when there is not a more specific and appropriate element. Carrying amount as of the balance sheet date of inventories not expected to be converted to cash, sold or exchanged within the normal operating cycle (such as inventory related to long-term contracts or program rights). Obligations not otherwise itemized or previously categorized that are due beyond one year (or operating cycle, if longer) from the balance sheet date. Other noninterest expenses that are not performance, advisory, custodian, directors' fees, offering costs, commission expenses or printing and fulfillment costs and are not covered in any other noninterest expense category. Total charges or expenses that are infrequent in occurrence or unusual in nature. Total gain that is infrequent in occurrence or unusual in nature. Carrying value as of the balance sheet date of the portion of long-term notes not otherwise specified in the taxonomy due within one year or the operating cycle if longer. Carrying value as of the balance sheet date of Notes not otherwise defined (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion. In an unclassified balance sheet, the aggregate of the carrying values as of the balance sheet date of notes payable not otherwise defined. Other operating expense not otherwise previously classified. Capital account balance of the other unit holders in a publicly listed limited partnership or master limited partnership. Does not include limited or general partners' ownership interests. Aggregate cumulative cash distributions made to the other unit holders in a publicly listed limited partnership or master limited partnership. Does not include limited or general partners' ownership interests. Aggregate cumulative net income shared by the other unit holders in a publicly listed limited partnership or master limited partnership. Does not include limited or general partners' ownership interests. Description of the ownership interest in a publicly listed limited partnership or master limited partnership detailing special or unusual rights. Does not include limited or general partners' ownership interests. The number of units of other ownership interest authorized to be issued in a publicly listed limited partnership or master limited partnership. Does not include limited or general partners' ownership interests. The number of units of other ownership interests issued in a publicly listed limited partnership or master limited partnership. Does not include limited or general partners' ownership interests. The number of units of other ownership interests outstanding in a publicly listed limited partnership or master limited partnership. Does not include limited or general partners' ownership interests. Capital contributed to a publicly listed limited partnership or master limited partnership by other unit holders. Does not include limited or general partners' ownership interests. Aggregated capital account balances of the other unit holders (for example, common unit holders and preferred unit holders) in publicly listed limited partnerships or master limited partnerships. Does not include limited or general partners' ownership interests. Other disclosures related to the condensed financial information of the parent company. Plant used for the processing, transmission, or distribution of materials that is not electricity, steam, fossil fuel, nuclear, natural gas, or water. Liability as of the balance sheet date to the policyholders for funds held that are returnable under the terms of insurance contracts. A plan that defines postretirement benefits in terms of monetary amounts (for example, $100,000 of life insurance) or benefit coverage to be provided (for example, up to $200 per day for hospitalization, 80 percent of the cost of specified surgical procedures, and so forth). Any postretirement benefit plan that is not a defined contribution postretirement plan is a defined benefit postretirement plan. The amount of cash or cash equivalents contributed during the reporting period by the entity to fund nonpension postretirement benefits. Carrying amount as of the balance sheet date of expenditures made, not otherwise specified in the taxonomy, in advance of the timing of recognition of expenses which are expected to be charged against earnings within one year or the normal operating cycle, if longer. The cash outflow for acquisition of or capital improvements of property, plant and equipment, used to produce goods or deliver services, and not otherwise defined in the taxonomy. Carrying amount as of the balance sheet date of other real estate, which may include real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned. This does not include real estate assets taken in settlement of troubled loans through surrender or foreclosure. Other real estate revenue not otherwise specified in the taxonomy. Carrying amounts due as of the balance sheet date from parties or arising from transactions not otherwise specified in the taxonomy. Research and development expense during the period related to the costs of developing and achieving technological feasibility of a computer software product to be sold, leased, or otherwise marketed. Other short-term assets not otherwise listed in the existing taxonomy that are pledged or subject to withdrawal restrictions. Statement regarding other restrictions (not covered by a more specific disclosure element) on the entity's ability to pay dividends. The charge against earnings in the period, comprised of costs associated with restructuring activities not otherwise specified in the taxonomy pursuant to a duly authorized plan, excluding a discontinued operation as defined by generally accepted accounting principles. Costs of such activities include those for one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, but excludes costs associated with the retirement of a long-lived asset and severance costs associated with established compensation plans. Other generally recurring costs associated with normal operations excluding those directly related to the marketing or selling of products and services not otherwise defined. Other selling and marketing expenses not otherwise defined in the taxonomy. Sum of the carrying amounts at the balance sheet date of short-term borrowings not otherwise specified in the taxonomy having initial terms less than one year or the normal operating cycle, if longer. Other investments not otherwise specified in the taxonomy that will be realized in a short period of time. Any other significant disclosure points relating to commitment including; priority allocations or price limitations by Federal or State regulatory agencies; factors beyond the control of the registrant; any impact on earnings or financing needs resulting from inability to meet short-term or long-term contractual obligations. The noncash (or part noncash) consideration given (for example, liability, equity) in a transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of a transaction not resulting in cash receipts or cash payments in the period. The noncash (or part noncash) consideration received in a transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of a transaction not resulting in cash receipts or cash payments in the period. The value of the noncash (or part noncash) consideration given (for example, liability, equity) in a transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of a transaction not resulting in cash receipts or cash payments in the period. The value of the noncash (or part noncash) consideration received in a transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of a transaction not resulting in cash receipts or cash payments in the period. This table may contain information related to other significant noncash investing and financing activities that occurred during the accounting period and are not otherwise listed in the existing taxonomy. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of a transaction not resulting in cash receipts or cash payments in the period. The amount of the tax credit carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. The cumulative amount of future tax effects arising from the unused tax credit carryforward that cannot be utilized on the tax return during a year that may be carried forward to reduce taxable income or taxes payable in a future year; a tax credit carryforward is the amount by which tax credits available for utilization exceed statutory limitations. A description of the origin, nature, and characteristics of the tax carryforward. State the expiration dates of the tax credit carryforward. Describe the limitation, if any, on use of the tax credit carryforward. The portion of the deferred tax asset arising from some other tax carryforward for which it is more likely than not that a tax benefit will not be realized. A listing of other tax carryforwards available to reduce future taxable income including descriptions, amounts, expiration dates, limitations on use and the related deferred tax assets and valuation allowances. A description of a reporting entity's policy of accounting for other tax carryforwards. Other unrecorded indebtedness which have not been separately stated. Carrying amount as of the balance sheet date of items used in storage, presentation or transportation of physical goods that are targeted to sale to end users. Monetary amount of asbestos claims paid out in the current period, including retrocessional claims. Amount of payments made in the reporting period to settle claims incurred in the current period and related claims settlement costs. Amount of payments made in the reporting period to settle claims incurred in prior periods and related claims settlement costs. Total amount of payments made during the reporting period to settle insured claims and pay costs incurred in the claims settlement process. Describes the borrower's accounting method for a participating mortgage loan. State if the lender is entitled to participate in the appreciation of market value of the mortgaged real estate project, the results of operations of the mortgaged real estate project, or in both. If the Lender is to participate in the appreciation of market value then a participation liability equal to the fair value of the participation terms should be established and the corresponding debit should be to a debt-discount account. Description of a mortgage that gives the lender the right to share in the appreciation of the market value of the mortgaged real estate project or the results of the operations thereof, or in both. States the specific terms of the participation by the lender in the appreciation of the market value of the mortgaged real estate project. Provides pertinent information pertaining to participating mortgage loan, by description of participating mortgage loan. The amount of the related debt discount at the end of the accounting period. The aggregate amount of the participating mortgage obligation at the end of the accounting period. The aggregate amount of the participation liability at the end of the accounting period. States the specific terms of the participation by the lender in the results of operations of the mortgaged real estate project. A table or schedule that describes the terms of and includes the amount of a participation in a loan arrangement. Loans to finance the purchase of real estate where the lender has a lien on the property as collateral which is similar to nonparticipating mortgages. Participating mortgage loans, however, also give the lender the right to participate in the appreciation of the market value of the mortgaged real estate project or the results of the operations of the mortgaged real estate project. Total change in all partners' capital accounts during the year due to acquisitions. All partners include general, limited and preferred partners. Total contributions made by all general, limited and preferred partners. Total change in all partners' capital accounts during the year due to deferred compensation. All partners include general, limited and preferred partners. Description of the shares of ownership of the different classes of partners of a publicly listed limited partnership or master limited partnership which are represented by units Description of partners' capital account units redeemed during the year. Units represent shares of ownership of the general, limited, and preferred partners of a publicly listed limited partnership or a master limited partnership. This may include units of general, limited, and preferred partners of a publicly listed limited partnership or a master limited partnership. Description of the units sold during the year of each class of partners' capital account. This may include units of general, limited, and preferred partners of a publicly listed limited partnership or a master limited partnership. Units represent shares of ownership of the general, limited, and preferred partners of a publicly listed limited partnership or a master limited partnership. General partners have unlimited liability and manage the partnership. Limited partners have limited liability and do not manage the partnership. The amount of the distribution per unit of limited partner interest Total distributions to all general, limited and preferred partners. Total change in all partners' capital accounts during the year due to exchanges and conversions. All partners include general, limited and preferred partners. Total change in all partners' capital accounts during the year due to option exercise. All partners include general, limited and preferred partners. Total change in all partners' capital accounts during the year due to other transactions. All partners include general, limited and preferred partners. The capital account of each different class of partner in a publicly listed limited partnership or master limited partnership which is comprised of general partners and limited partners. General partners have unlimited liability and manage the partnership. Limited partners have limited liability and do not manage the partnership. Limited partners may have several different classes of ownership including different categories of preferred partners, junior preferred partners and other limited partnership interests. Monetary value of the issuance of new units of limited partnership interest in a private placement. Monetary value of the issuance of new units of limited partnership interest in a public offering, net of offering costs. Monetary value of the issuance of new units of limited partnership interest in a public offering. Total change in all partners' capital accounts during the year due to redemptions. All partners include general, limited and preferred partners. Total change in all partners' capital accounts during the year due to the restatement of a prior period. All partners include general, limited and preferred partners. Total change in all partners' capital accounts during the year due to the return of partner's capital. All partners include general, limited and preferred partners. Total change in all partners' capital accounts during the year due to the sale of units. All partners include general, limited and preferred partners. Schedule itemizing the capital account of the different classes of ownership of a publicly listed limited partnership or master limited partnership which is comprised of general partners and limited partners. These items affect the ownership interest of partners in the partnership. Examples of such items include additional contributions by partners, distributions to partners, total net income shared by partners, and acquisitions transactions. Value of units that were previously issued and have been repurchased during the year. Cumulative impact on total partners' capital of units issued that have been repurchased. Total change in all partners' capital accounts during the year due to unit-based compensation. All partners include general, limited and preferred partners. Units contributed by each class of partners during the year. Units represent shares of ownership of the general, limited, and preferred partners of a publicly listed limited partnership or a master limited partnership. This may include units of general, limited, and preferred partners of a publicly listed limited partnership or a master limited partnership. General partners have unlimited liability and manage the partnership. Limited partners have limited liability and do not manage the partnership. The number of units converted into shares of each class of partners' capital account. Units represent shares of ownership of the general, limited, and preferred partners of a publicly listed limited partnership or a master limited partnership. The partners' capital account includes general, limited and preferred partners. General partners have unlimited liability and manage the partnership. Limited partners have limited liability and do not manage the partnership. Total net change in the units of each class of partners' capital accounts during the year. Units represent shares of ownership of the general, limited, and preferred partners of a publicly listed limited partnership or a master limited partnership. This may include units of general, limited, and preferred partners of a publicly listed limited partnership or a master limited partnership. General partners have unlimited liability and manage the partnership. Limited partners have limited liability and do not manage the partnership. The number of units redeemed during the year of each class of partners' capital account. Units represent shares of ownership of the general, limited, and preferred partners of a publicly listed limited partnership or a master limited partnership. This may include units of general, limited, and preferred partners of a publicly listed limited partnership of a master limited partnership. General partners have unlimited liability and manage the partnership. Limited partners have limited liability and do not manage the partnership. The number of units sold in a private placement of each class of partners' capital account. Units represent shares of ownership of the general, limited, and preferred partners of a publicly listed limited partnership or a master limited partnership. This may include units of general, limited, and preferred partners of a publicly listed limited partnership or a master limited partnership. General partners have unlimited liability and manage the partnership. Limited partners have limited liability and do not manage the partnership. The number of units sold in a public offering of each class of partners' capital account. Units represent shares of ownership of the general, limited, and preferred partners of a publicly listed limited partnership or a master limited partnership. This may include units of general, limited, and preferred partners of a publicly listed limited partnership or a master limited partnership. General partners have unlimited liability and manage the partnership. Limited partners have limited liability and do not manage the partnership. The number of each class of partnership units outstanding at the balance sheet date. Units represent shares of ownership of the general, limited, and preferred partners of a publicly listed limited partnership or a master limited partnership. General partners have unlimited liability and manage the partnership. Limited partners have limited liability and do not manage the partnership. Partnership capital allocated for income tax and other withdrawals. Limited liability partnerships (LLPs) are formed in accordance with the laws of the state in which such entities are organized. Because those laws are not uniform, the characteristics of LPCs vary from state to state. However, LLPs generally have the following characteristics: an LLP is an unincorporated association of two or more "persons"; its members have limited personal liability for the obligations or debts of the entity; it is classified as a partnership for federal income tax purposes. The amount of partners' deferred compensation which is a component of 'Other Comprehensive Income' that is not otherwise defined. All partners include general, limited and preferred partners. Limited liability partnerships (LLPs) are formed in accordance with the laws of the state in which such entities are organized. Because those laws are not uniform, the characteristics of LPCs vary from state to state. However, LLPs generally have the following characteristics: An LLP is an unincorporated association of two or more "persons"; Its members have limited personal liability for the obligations or debts of the entity; It is classified as a partnership for federal income tax purposes. Deferred compensation awards of partners that have vested and are convertible to units of ownership. All partners include general, limited and preferred partners. Limited liability partnerships (LLPs) are formed in accordance with the laws of the state in which such entities are organized. Because those laws are not uniform, the characteristics of LPCs vary from state to state. However, LLPs generally have the following characteristics: An LLP is an unincorporated association of two or more "persons"; Its members have limited personal liability for the obligations or debts of the entity; It is classified as a partnership for federal income tax purposes. The amount of distribution per share for all class of units The total amount of distributions for all class of units Description of distribution policies and requirements by unit class including dates and amounts of required payments, methods for determining distribution amounts such as an allocation percentage of net income, and other details of distributions. Describes the formation, structure, control and ownership of the partnership. Disclosures related to accounts comprising partners' capital. Includes balances of general partners' capital account, limited partners' capital account, preferred partners' capital account and total partners' capital account and units outstanding; accumulated other comprehensive income; amount and nature of changes to amount of partner's capital and units outstanding by class, rights and privileges for each class of units; distribution policies and distributions paid by unit class; impact of and correction of an error in previously issued financial statements; limitations of partners' liability; redemption, conversion and distribution policies; and deferred compensation related to the issuance of units. Partners' capital equity not otherwise defined. Limited liability partnerships (LLPs) are formed in accordance with the laws of the state in which such entities are organized. Because those laws are not uniform, the characteristics of LPCs vary from state to state. However, LLPs generally have the following characteristics: An LLP is an unincorporated association of two or more "persons"; Its members have limited personal liability for the obligations or debts of the entity; It is classified as a partnership for federal income tax purposes. Description of redemption or conversion features by unit class including when redemption can occur, at whose option, and the redemption or conversion price per unit. Description of the formation, structure, control and ownership of the partnership including general partner interests and limited partner interests. If the partnership has a finite life, the date the partnership will cease to exist. The cash inflow from the capital received in cash from a partner in a partnership during the period. Carrying amount as of the balance sheet date for elements of machinery or equipment held for the purpose of replacing similar parts in the course of repair or maintenance. The exclusive legal right granted by the government to the owner of the patent to exploit an invention or a process for a period of time specified by law. Carrying value as of the balance sheet date of obligations incurred arising from transactions with broker-dealers, such as amounts due on margin and unsettled cash transactions. Carrying value as of the balance sheet date of the liability for dividends that are payable to the policyholders based upon the terms of the underlying insurance contracts. Liability as of the balance sheet date for the estimated ultimate cost of settling claims and claim adjustment expense relating to insured events that have occurred on or before the balance sheet date for those liabilities owed to another party as a result of assuming another insurer's primary obligation. Amounts payable to broker-dealers and clearing organizations include amounts payable for securities failed to receive, certain deposits received for securities loaned, amounts payable to clearing organizations on open transactions, and floor-brokerage payables. In addition, the net receivable or payable arising from unsettled trades would be reflected in those captions. A broker-dealer that purchases securities, either for its own account or for a customer's account, but does not receive the securities on the settlement date records the amount of money representing the purchase price of the securities, including any accrued interest, as a liability to the selling broker-dealer. This liability is paid when the securities are received by the purchasing broker-dealer. Amounts payable to customers at the balance sheet date. The term customers generally excludes other broker-dealers; persons who are principal officers, directors, and stockholders; and persons whose securities or funds are part of the regulatory net capital of the broker-dealer. Another broker-dealer's account can be classified as a customer if the account is carried as an omnibus account in compliance with Regulation T. The accounts of principal officers, directors and stockholders may be combined in the customer captions if they are not material and the combination is disclosed in the oath that is required to accompany the annual audited FOCUS Report. The cash outflow for the return on capital for common shareholders. The cash outflow from the entity's earnings to the shareholders. The cash outflow for the return on capital for noncontrolled interest in the entity. The cash outflow for the return on capital for preferred shareholders. The cash outflow to reacquire common and preferred stock. The cash outflow for the payment of loan drawn from Federal Home Loan. The amount of cash paid for the origination of mortgages that are held for sale. The amount of cash paid for the settlement of litigation or for other legal issues during the period. The cash outflow to pay off borrowing used to receive debt funding on a regular basis with maturities ranging from 5-10 years. The cash outflow for exploration and development of oil and gas properties. It includes cash payments related to development of oil and gas wells drilled at previously untested geologic structures (to determine the presence of oil or gas) and wells drilled at sites where the presence of oil or gas has already been established (to extract the oil or gas). The cash outflow to reacquire other equity not otherwise defined in the taxonomy. The risk of loss associated with the outcome of pending or threatened litigation against an entity. The amount of cash or cash equivalents contributed by the entity to fund its pension plans. The amount of pension and other (such as medical, dental and life insurance) postretirement benefit costs recognized during the period for (1) defined benefit plans (periodic benefit costs include the following components: service cost, interest cost, expected return on plan assets, gain or loss on assets, prior service cost or credit, transition asset or obligation, and gain or loss due to settlements or curtailments) and for (2) defined contribution plans (to the extent that a plan's defined contributions to an individual's account are to be made for periods in which that individual renders services, the net cost for a period shall be the contribution called for in that period; if a plan calls for contributions for periods after an individual retires or terminates, the estimated cost shall be accrued during the employee's service period). Description containing the entire pension and other postretirement benefits disclosure as a single block of text. A defined benefit pension plan is a plan that defines an amount of pension benefit to be provided, usually as a function of one or more factors such as age, years of service, or compensation. Any pension plan that is not a defined contribution pension plan is a defined benefit pension plan. Estimated percentage of the ending balance of the present value of the future insurance profits asset acquired in the purchase of an insurance entity to be amortized in the fifth year after the balance sheet date. Estimated percentage of the ending balance of the present value of the future insurance profits asset acquired in the purchase of an insurance entity to be amortized in the fourth year after the balance sheet date. Estimated percentage of the ending balance of the present value of future profits asset acquired in the purchase of an insurance entity to be amortized in the first year after the balance sheet date. Estimated percentage of the ending balance of the present value of the future insurance profits asset acquired in the purchase of an insurance entity to be amortized in the third year after the balance sheet date. Estimated percentage of the ending balance of the present value of the future insurance profits asset acquired in the purchase of an insurance entity to be amortized in the second year after the balance sheet date. Percentage of amount of total premiums assumed from other companies to total net amount of premiums. Percentage of an entity's outstanding debt that is designated as a hedged item in cash flow, fair value, or net investment hedge. The percentage of FIFO (first in first out) inventory to total inventory as of the balance sheet date if other than 100 percent. Description of the percentage of interest-bearing domestic deposit liabilities to total deposit liabilities. This disclosure may include methodology and assumptions as well as the percentages of interest-bearing domestic deposit liabilities for various types of domestic deposits. Percentage of interest-bearing domestic brokered deposit liabilities to total deposit liabilities. Percentage of interest-bearing domestic certificates of deposit liabilities to total deposit liabilities. Percentage of interest-bearing domestic checking demand deposit liabilities to total deposit liabilities. Percentage of interest-bearing domestic demand deposit liabilities to total deposit liabilities. Percentage of interest-bearing domestic money market demand account deposit liabilities to total deposit liabilities. Percentage of interest-bearing domestic notice of withdrawal demand deposit liabilities to total deposit liabilities. Percentage of interest-bearing domestic time deposit liabilities other than certificates of deposit liabilities to total deposit liabilities. Percentage of interest-bearing domestic retail deposit liabilities to total deposit liabilities. Percentage of interest-bearing domestic savings deposit liabilities to total deposit liabilities. Percentage of interest-bearing domestic time deposit liabilities to total deposit liabilities. Percentage of interest-bearing domestic deposit liabilities to total deposit liabilities. The percentage of LIFO (last in first out) inventory to total inventory as of the balance sheet date if other than 100 percent. Text which indicates the relative percentage of participating contracts in force as of the balance sheet date. The percentage of weighted average cost inventory present at the reporting date when inventory is valued using different valuation methods. The number of employees covered by a collective bargaining agreement as of the balance sheet date, when it serves as a benchmark in a concentration of risk calculation. Agreements (contracts) that contingently require the guarantor to make payments to the guaranteed party based on another entity's failure to perform under an obligating agreement. This may include the issuance of a performance standby letter of credit which requires the guarantor to make payments if a specified party fails to perform under a nonfinancial contractual obligation. Carrying value as of the balance sheet date of obligations incurred arising from physical commodities sold short. Long lived, depreciable assets used for the primary purpose of transporting gas and liquids through interconnected tubing, generally underground, for many miles. The difference between fair value of plan assets at the end of the period and the fair value at the beginning of the period, adjusted for contributions and payments of benefits during the period, and after adjusting for taxes, as applicable. The amount of increase or decrease due to a change in the value of either the benefit obligation or the plan assets resulting from experience different from that assumed or from a change in an actuarial assumption. Disclosure of additional asset categories and additional information about specific assets within a category is encouraged if that information is expected to be useful in understanding the risks associated with each asset category and the overall expected long-term rate of return on assets. The amount of the aggregate benefits expected to be paid in the five fiscal years thereafter (the aggregate amount of benefits expected to be paid in years 6 through 10 after the date of the latest statement of financial position). Description of the alternative method used to amortize net gains and losses. Any systematic method of amortizing gains or losses may be used in lieu of the minimum specified provided that (a) the minimum is used in any period in which the minimum amortization is greater (reduces the net balance included in accumulated other comprehensive income by more), (b) the method is applied consistently, (c) the method is applied similarly to both gains and losses, and (4) the method used is disclosed. Description of the alternative method used to amortize prior service costs. To reduce the complexity and detail of the computations required, consistent use of an alternative approach that more rapidly amortizes the cost of retroactive amendments is acceptable. For example, a straight-line amortization of the cost over the average remaining service period of employees expected to receive benefits under the plan is acceptable. The amount of the amortization relating to gains or losses related to the pension plan. The amounts in accumulated other comprehensive income related to gains and losses that are not recognized immediately expected to be recognized as components of net periodic benefit cost over the next fiscal year that follows the most recent annual statement of financial position presented. The amounts in accumulated other comprehensive income related to prior service cost expected to be recognized as components of net periodic benefit cost over the next fiscal year that follows the most recent annual statement of financial position presented. The amount of the amortization relating to the cost of benefit improvements attributable to plan participants' prior service pursuant to a plan amendment or a plan initiation that provides benefits in exchange for plan participants' prior service. The amounts in accumulated other comprehensive income related to transition assets (obligations), origination from the adoption of FAS 87 and 106, expected to be recognized as components of net periodic benefit cost over the next fiscal year that follows the most recent annual statement of financial position presented. The amount relating to amortization of the transition (asset) obligation for the pension plan. The amount of employer securities or securities of parties related to the employer that are included in plan assets. The amount recognized in balance sheet associated with the plan. The amount and timing of any plan assets expected to be returned to the employer during the 12-month period, or operating cycle, if longer, that follows the most recent annual statement of financial position presented. The amount of payments made for which participants are entitled under a pension plan, including pension benefits, death benefits, and benefits due on termination of employment. Also includes payments made under a postretirement benefit plan, including prescription drug benefits. The amount of increase in the plan assets attributed to a business combination. When an employer is acquired in a business combination that is accounted for by the purchase method and that employer sponsors a single-employer defined benefit pension plan, the assignment of the purchase price to individual assets acquired and liabilities assumed shall include a liability for the benefit obligation in excess of plan assets or an asset for plan assets in excess of the benefit obligation remaining in accumulated comprehensive income. The amount of increase or decrease in the benefit obligation attributed to business combinations. When an employer is acquired in a business combination that is accounted for by the purchase method and that employer sponsors a single-employer defined benefit pension plan, the assignment of the purchase price to individual assets acquired and liabilities assumed shall include a liability for the benefit obligation in excess of plan assets or an asset for plan assets in excess of the benefit obligation remaining in accumulated comprehensive income. Net increase or decrease in the plan benefit obligation during the reporting period. The amount of increase or decrease in the fair value of pension plan assets during the reporting period. The amount of contributions made by the employer. The amount of contributions made by plan participants. If applicable, the cost of providing special or contractual termination benefits recognized during the period on the projected benefit obligation. The amount recognized in balance sheet as a current asset associated with the plan. Normally, under SFAS 158 there will not be any current assets. The amount recognized in balance sheet as a current liability associated with a defined benefit plan. The amount of decrease that is related to an event that significantly reduces the expected years of future service of present employees or eliminates for a significant number of employees the accrual of defined benefits for some or all of their future services. Target allocation percentage of debt securities to total plan assets presented on a weighted-average basis as of the measurement date of the latest statement of financial position. The percentage of the fair value of debt securities to the fair value of total plan assets held as of the measurement date. If applicable, any substantive commitment, such as past practice or a history of regular benefit increases, used as the basis for accounting for the projected benefit obligation. A general description of the direction and pattern of change in the assumed trend rate(s) starting after one year from the current balance sheet date. In some situations a history of regular increases in nonpay-related benefits or benefits under a career-average-pay plan and other evidence may indicate that an employer has a present commitment to make future amendments and that the substance of the plan is to provide benefits attributable to prior service that are greater than the benefits defined by the written terms of the plan. In those situations, the substantive commitment shall be the basis for the accounting, and the existence and nature of the commitment to make future amendments shall be disclosed. If applicable, a description of the nature of the event that resulted in any special or contractual termination benefits during the period that affected an employer's defined benefit pension plans. Description of a change in the substantive terms of an existing defined benefit pension plan or the initiation of a new plan. A plan amendment may increase or decrease benefits, including those attributed to years of service already rendered. A description of the events that resulted in the settlement and curtailment of the employer's defined benefit pension plans. If the discount rate is published long-term bond indices, disclose how the timing and amount of cash outflows related to the bonds included in the indices match the plan's defined benefit payments. If there are differences between the terms of the bonds and the terms of the benefit obligations, disclose how the differences were considered or the adjustments made in the selection of the discount rate. The specific source data used to support the discount rate should be included either in the financial statement notes or the critical accounting policies section in MD&A. The interest rate used to adjust for the time value of money for the pension plan. The amount of decrease in the plan assets attributed to the sale, liquidation or spin-off of a corporate division or subsidiary. The amount of decrease in the plan benefit obligation attributed to the sale, liquidation or spin-off of a corporate division or subsidiary. The effect of a one-percentage- point decrease in the assumed health care cost trend rates on the accumulated postretirement benefit obligation for health care benefits. (For purposes of this disclosure, all other assumptions shall be held constant, and the effects shall be measured based on the substantive plan that is the basis for the accounting.) The effect of a one-percentage- point decrease in the assumed health care cost trend rates on the aggregate of the service and interest cost components of net periodic postretirement health care benefit costs. (For purposes of this disclosure, all other assumptions shall be held constant, and the effects shall be measured based on the substantive plan that is the basis for the accounting.) The effect of a one-percentage-point increase in the accumulated postretirement benefit obligation for health care benefits. (For purposes of this disclosure, all other assumptions shall be held constant, and the effects shall be measured based on the substantive plan that is the basis for the accounting.) The effect of a one-percentage-point increase in the assumed health care cost trend rates on the aggregate of the service and interest cost components of net periodic postretirement health care benefit costs. (For purposes of this disclosure, all other assumptions shall be held constant, and the effects shall be measured based on the substantive plan that is the basis for the accounting.) The amount of increase or decrease in the accumulated benefit obligation related to the effects of a change in the substantive terms of an existing defined benefit pension plan or the initiation of a new plan. A plan amendment may increase or decrease benefits, including those attributed to years of service already rendered. The amount of increase or decrease in net periodic benefit cost related to the effects of a change in the substantive terms of an existing defined benefit pension plan or the initiation of a new plan. A plan amendment may increase or decrease benefits, including those attributed to years of service already rendered. The amount of increase or decrease in the projected benefit obligation related to the effects of a change in the substantive terms of an existing defined benefit pension plan or the initiation of a new plan. A plan amendment may increase or decrease benefits, including those attributed to years of service already rendered. The amount of increase (decrease) in net periodic benefit cost related to the effects of a settlement or curtailment. For other postretirement benefit plans, the amount of increase (decrease) in the accumulated benefit obligation related to the effects of a settlement or curtailment. For pension plans, the amount of increase (decrease) in the projected benefit obligation related to the effects of a settlement or curtailment. Target allocation percentage of equity securities to total plan assets presented on a weighted-average basis as of the measurement date of the latest statement of financial position. The percentage of the fair value of equity securities to the fair value of total plan assets held as of the measurement date. The amount of estimated future defined benefit pension annual plan participant benefits covered by insurance contracts issued by the employer or its related parties. The benefits (as of the date of the latest statement of financial position presented), expected to be paid in each of the next five years, and in the aggregate for the next succeeding five years. The expected benefits should be estimated based on the same assumptions used to measure the company's benefit obligation at the end of the year and should include estimated future employee service. The employer's best estimate, as soon as it can be reasonably determined, of contributions expected to be paid to the plan during the next fiscal year beginning after the date of the latest statement of financial position. Estimated contributions may be presented in the aggregate combining (1) contributions required by funding regulations or laws, (2) discretionary contributions, and (3) noncash contributions. The amount of the benefits expected to be paid in Year 1. The amount of the benefits expected to be paid in Year 2. The amount of the benefits expected to be paid in Year 3. The amount of the benefits expected to be paid in Year 4. The amount of the benefits expected to be paid in Year 5. An amount calculated as a basis for determining the extent of delayed recognition of the effects of changes in the fair value of assets. The expected return on plan assets is determined based on the expected long-term rate of return on plan assets and the market-related value of plan assets. Description of any significant changes in projected benefit obligations or plan assets that are not otherwise apparent in the other required disclosures. Assets, usually stocks, bonds, and other investments, that have been segregated and restricted (usually in a trust) to provide benefits, at their fair value as of the measurement date. Plan assets include amounts contributed by the employer (and by employees for a contributory plan) and amounts earned from investing the contributions, less benefits paid. If a plan has liabilities other than for benefits, those nonbenefit obligations may be considered as reductions of plan assets. The amount of increase or decrease in plan assets attributed to foreign currency changes. The effects of foreign currency exchange rate changes that are to be disclosed are those applicable to plans of a foreign operation whose functional currency is not the reporting currency. The amount of increase or decrease in the pension plan benefit obligation attributed to foreign currency changes. The effects of foreign currency exchange rate changes that are to be disclosed are those applicable to plans of a foreign operation whose functional currency is not the reporting currency. The funded status is measured as the difference between the fair value of plan assets and the benefit obligation. The assumed health care cost trend rate for the next year used to measure the expected cost of benefits covered by the plan (gross eligible charges). This is based upon the annual rate of change in the cost of health care benefits currently provided by the postretirement benefit plan, due to factors other than changes in the composition of the plan population by age and dependency status, for each year from the measurement date until the end of the period in which benefits are expected to be paid. The increase in the benefit obligation due to passage of time. A narrative description of investment policies and strategies, including target allocation percentages or range of percentages for each major category of plan assets presented on a weighted-average basis as of the measurement date of the latest statement of financial position presented (if applicable), and other pertinent factors such as investment goals, risk management practices, allowable and prohibited investment types including the use of derivatives, diversification, and the relationship between plan assets and benefit obligations. Recognition of an additional minimum liability is required if an unfunded accumulated benefit obligation exists and (a) an asset has been recognized as prepaid pension cost, (b) the liability already recognized as unfunded accrued pension cost is less than the unfunded accumulated benefit obligation, or (c) no accrued or prepaid pension cost has been recognized. The amount recognized in the statement of financial position (through net periodic benefit costs) for a retirement plan. The amount of gains and losses that are not recognized as a component of net periodic pension cost shall be recognized as increases or decreases in other comprehensive income as they arise. The total amount of net periodic benefit cost for defined benefit plans for the year. Periodic benefit costs include the following components: service cost, interest cost, expected return on plan assets, gain or loss on assets, prior service cost or credit, transition asset or obligation, and gain or loss due to settlements or curtailments). For classified balance sheets, the amount recognized in the balance sheet as a noncurrent asset associated with a defined benefit pension plan or other postretirement defined benefits plan. (Normally, under SFAS 158 there will not be any current assets.) For unclassified balance sheets, this represents the entire assets recognized in the balance sheet that are associated with the defined benefit plans. The number of employer shares or related party shares included in plan assets. Target allocation percentage of investments other than debt securities, equity securities, and real estate to total plan assets presented on a weighted-average basis as of the measurement date of the latest statement of financial position. The percentage of the fair value of investments other than debt securities, equity securities, and real estate to the fair value of total plan assets held as of the measurement date. The amount of increase or decrease due to a change in the terms of an existing plan or the initiation of a new plan. A plan amendment may increase or decrease benefits, including those attributed to years of service already rendered. Description and explanation of the assumptions (including assumed discount rates, rates of compensation increase, and expected long-term rates of return on plan assets) used to calculate the benefit obligation and the assumptions used to calculate net periodic benefit cost. Of the original amount related to the cost of benefit improvements attributable to plan participants' prior service pursuant to a plan amendment or a plan initiation that provides benefits in exchange for plan participants' prior service, the portion that has not yet been recognized as components of benefit cost Expected rate of compensation increases (for pay-related plans). Target allocation percentage of real estate to total plan assets presented on a weighted-average basis as of the measurement date of the latest statement of financial position. The percentage of the fair value of real estate to the fair value of total plan assets held as of the measurement date. The amount of net gain or loss recognized in net periodic benefit cost as a result of an event that significantly reduces the expected years of future service of present employees or eliminates for a significant number of employees the accrual of defined benefits for some or all of their future services. The actuarial present value of benefits attributed by the pension benefit formula to services rendered by employees during that period. The service cost component is a portion of the benefit obligation and is unaffected by the funded status of the plan. The amount that relates to an irrevocable action that relieves the employer (or the plan) of primary responsibility for a benefit obligation and eliminates significant risks related to the obligation and the assets used to effect the settlement. Examples of transactions that constitute a settlement include (a) making lump-sum cash payments to plan participants in exchange for their rights to receive specified benefits and (b) purchasing nonparticipating annuity contracts to cover vested benefits. The amount of decrease that relates to an irrevocable action that relieves the employer (or the plan) of primary responsibility for a benefit obligation and eliminates significant risks related to the obligation and the assets used to effect the settlement. Examples of transactions that constitute a settlement include (a) making lump-sum cash payments to plan participants in exchange for their rights to receive specified benefits and (b) purchasing nonparticipating annuity contracts to cover vested benefits. Description of significant transactions that occurred between the employer and its related parties and the plan during the year. The amount of increase related to benefits offered to employees in connection with their termination of employment that are only offered for a short period of time or contractual termination benefits required by the terms of a plan only if a specified event, such as a plant closing, occurs. Termination benefits may take various forms including lump-sum payments, periodic future payments, or both. They may be paid directly from an employer's assets, an existing pension plan, a new employee benefit plan, or a combination of those means. A situation involving termination benefits may also involve a curtailment. Of the original amount of transition assets as of the date SFAS 87 or 106 was initially applied, (a) the fair value of plan assets plus any recognized accrued postretirement benefit cost or less any recognized prepaid postretirement benefit cost in excess of (b) the accumulated postretirement benefit obligation, the portion of which has yet to be recognized as components of benefit cost. Of the original amount of transition obligations as of the date SFAS 87 or 106 was initially applied, (a) the accumulated postretirement benefit obligation in excess of (b) the fair value of plan assets plus any recognized accrued postretirement benefit cost or less any recognized prepaid postretirement benefit cost, the portion of which has yet to be recognized as components of benefit cost. The type of employer securities or related party securities included in plan assets. The ultimate trend rate for health care costs. The cumulative net gain or loss that has not yet been recognized as a part of net periodic postretirement benefit cost or as a part of the accounting for the effects of a settlement or a curtailment. The portion of prior service cost that has not yet been recognized as a part of net periodic postretirement benefit cost, as a reduction of the effects of a negative plan amendment, or as a part of the accounting for the effects of a curtailment. The net unamortized portion of the transition obligations (assets) that existed at the initial date of application of SFAS 87 and SFAS 106, which are the net transition amounts in accumulated other comprehensive income that have not yet been recognized as components of net periodic benefits cost. The year when the ultimate health care cost trend rate is expected to be reached. Reflects the description and required disclosures pertaining to the entity's defined benefits pension or other postretirement plans, by plan or groupings of similar plans. For defined benefit pension plans, the benefit obligation is the projected benefit obligation. For defined benefit postretirement plans, the benefit obligation is the accumulated postretirement benefit obligation. The accumulated benefit obligation is the actuarial present value of pension benefits (whether vested or unvested) attributed to employee service rendered before a specified date and based on employee service and compensation (if applicable) prior to that date. The accumulated benefit obligation differs from the projected benefit obligation in that it includes no assumption about future compensation levels. For plans with flat-benefit or nonpay-related pension benefit formulas, the accumulated benefit obligation and the projected benefit obligation are the same. The accumulated postretirement benefit obligation is the actuarial present value of benefits attributed to employee service rendered to a particular date. Prior to an employee's full eligibility date, the accumulated postretirement benefit obligation as of a particular date for an employee is the portion of the expected postretirement benefit obligation attributed to that employee's service rendered to that date; on and after the full eligibility date, the accumulated and expected postretirement benefit obligations for an employee are the same. Description of prepetition liabilities to be settled in cash at the effective date of the plan of reorganization. Date plan of reorganization is approved by the bankruptcy court. The date on which the plan of reorganization is effective. Date plan of reorganization is expected to be confirmed by the bankruptcy court. Date on which the plan of reorganization is expected to be effective. Date plan of reorganization is expected to be filed with the bankruptcy court. Date plan of reorganization is filed with the bankruptcy court. Description of the terms of debt securities to be issued to prepetition creditors in accordance with the plan of reorganization including the amount. Description of the terms of equity securities to be issued or to be issued to prepetition creditors in accordance with the plan of reorganization, including the amount and impact, if any, on diluted earnings per share. Description of terms of the plan of reorganization. Does not include a description of debt and equity securities issued or expected to be issued. Disclosures about an individual defined benefit pension plan or an other postretirement defined benefit plan. It may be appropriate to group certain similar plans. For any periods retrospectively adjusted, the amount of the cumulative effect of the change in permitted major maintenance activities on net assets in the statement of financial position should be disclosed as of the beginning of the earliest period presented. If FSP AUG AIR-1 is applied retrospectively to effectively eliminate advance accruals made for potential major maintenance activities, then the following information should be presented: the cumulative effect of the change to the new accounting principle on periods prior to those presented in the carrying amounts of assets and liabilities as of the beginning of the first period presented; an offsetting adjustment, if any, made to the opening balance of retained earnings (or other appropriate components of equity or net assets in the statement of financial position) for that period; and adjustments to financial statements for each individual prior period presented to reflect the period-specific effects of applying the new accounting principle. If retrospective application to all prior periods is impracticab le, the reasons why it is impracticable and a description of the alternative method used to report the change must be disclosed. For any periods retrospectively adjusted, the effect of the change in permitted major maintenance activities on income from continuing operations. For any periods retrospectively adjusted, the amount of the effect of the change in permitted major maintenance activities on net income (or other appropriate captions of changes in the applicable net assets or performance indicator). For any periods retrospectively adjusted, the amount of the effect of the change in permitted major maintenance activities on any other affected financial statement line item. Disclose a description of the method of accounting for planned major maintenance activities. Discloses the period end amount of plants held for future use and whether such amount is included in the utility's rate base. Carrying amount as of the balance sheet date of products that are used in the growth of plant goods (examples would include seeds, soil, fertilizers and other products). The carrying amount, as of the date of the latest financial statement presented, of finance receivables which are owned but transferred to serve as collateral for the payment of the related debt obligation, primarily a secured borrowing or repurchase agreement, and for which the transferee is not permitted to sell or repledge them to an unrelated party. The carrying amount, as of the date of the latest financial statement presented, of all assets that are pledged as collateral for the payment of the related debt obligation primarily arising from secured borrowings, repurchase agreements or other current or potential obligations, where the secured party does not have the right by contract or custom to sell or repledge the collateral and therefore are not reclassified and separately reported in the statement of financial position. The carrying amount, as of the date of the latest financial statement presented, of other assets which are owned but transferred to serve as collateral for the payment of the related debt obligation, primarily a secured borrowing or repurchase agreement, and for which the transferee is not permitted to sell or repledge them to an unrelated party. The carrying amount, as of the date of the latest financial statement presented, of real estate owned but transferred to serve as collateral for the payment of the related debt obligation, primarily a secured borrowing or repurchase agreement, and for which the transferee is not permitted to sell or repledge them to an unrelated party. The fair value, as of the date of each statement of financial position presented, of finance receivables which are owned but transferred to serve as collateral for the payment of the related debt obligation, and that are reclassified and separately reported in the statement of financial position. The fair value, as of the date of each statement of financial position presented, of loans which are owned but transferred to serve as collateral for the payment of the related debt obligation primarily arising from secured borrowings and repurchase agreements, and that are reclassified and separately reported in the statement of financial position because the transferee has the right by contract or custom to sell or repledge them. The fair value, as of the date of each statement of financial position presented, of loans that are restricted as collateral for the payment of the FHLB debt obligations, and that are reclassified and separately reported in the statement of financial position because the transferee has the right by contract or custom to sell or repledge them. The fair value, as of the date of each statement of financial position presented, of loans which are owned but transferred to serve as collateral for the payment of other debt obligations, and that are reclassified and separately reported in the statement of financial position because the transferee has the right by contract or custom to sell or repledge them. The fair value, as of the date of each statement of financial position presented, of loans that are restricted as collateral for the payment of repurchase agreements, and that are reclassified and separately reported in the statement of financial position because the transferee has the right by contract or custom to sell or repledge them. The fair value, as of the date of each statement of financial position presented, of mortgage-related securities, classified as available for sale or held for investment, which are owned but transferred to serve as collateral for the payment of the related debt obligation, primarily a secured borrowing or repurchase agreement, and that are reclassified and separately reported in the statement of financial position because the transferee has the right by contract or custom to sell or repledge them. The fair value, as of the date of each statement of financial position presented, of mortgage-related securities, classified as held to maturity, which are owned but transferred to serve as collateral for the payment of the related debt obligation, primarily a secured borrowing or repurchase agreement, and that are reclassified and separately reported in the statement of financial position because the transferee has the right by contract or custom to sell or repledge them. Description of assets which are owned but transferred to serve as collateral to fully or partially secure a debt obligation, repurchase agreement or other current or potential obligation, and, because the transferee has the right by contract or custom to sell or repledge them, such assets are separately reported in the statement of financial position. Also sets forth the carrying amount, fair value and classification of such pledged assets as of the date of the latest statement of financial position presented. The sum of the fair values, as of the date of each statement of financial position presented, of assets which are owned but transferred to serve as collateral for the payment of debt obligations, primarily secured borrowings, repurchase agreements or other current or potential obligations, and that are reclassified and separately reported in the statement of financial position because the transferee has the right by contract or custom to sell or repledge them. The fair value, as of the date of each statement of financial position presented, of other assets which are owned but transferred to serve as collateral for the payment of the related debt obligation, and that are reclassified and separately reported in the statement of financial position because the transferee has the right by contract or custom to sell or repledge them. The fair value, as of the date of each statement of financial position presented, of other securities, classified as available for sale or held for investment, which are owned but transferred to serve as collateral for the payment of the related debt obligation, primarily a secured borrowing or repurchase agreement, and that are reclassified and separately reported in the statement of financial position because the transferee has the right by contract or custom to sell or repledge them. The fair value, as of the date of each statement of financial position presented, of other securities, classified as held to maturity, which are owned but transferred to serve as collateral for the payment of the related debt obligation, primarily a secured borrowing or repurchase agreement, and that are reclassified and separately reported in the statement of financial position because the transferee has the right by contract or custom to sell or repledge them. The fair value, as of the date of each statement of financial position presented, of real estate which is owned but transferred to serve as collateral for the payment of the related debt obligation, and that is reclassified and separately reported in the statement of financial position because the transferee has the right by contract or custom to sell or repledge it. The sum of the fair values, as of the date of each statement of financial position presented, of securities that are restricted as collateral for the payment of related debt obligations, primarily secured borrowings and repurchase agreements, and that are reclassified and separately reported in the statement of financial position because the transferee has the right by contract or custom to sell or repledge them. The fair value, as of the date of each statement of financial position presented, of securities which are owned but transferred to serve as collateral for the payment of the FHLB debt obligations, and that are reclassified and separately reported in the statement of financial position because the transferee has the right by contract or custom to sell or repledge them because the transferee has the right by contract or custom to sell or repledge them. The fair value, as of the date of each statement of financial position presented, of securities that are restricted as collateral for the payment of other debt obligations, and that are reclassified and separately reported in the statement of financial position because the transferee has the right by contract or custom to sell or repledge them. The fair value, as of the date of each statement of financial position presented, of securities which are owned but transferred to serve as collateral for the payment of repurchase agreements, and that are reclassified and separately reported in the statement of financial position because the transferee has the right by contract or custom to sell or repledge them. The fair value, as of the date of each statement of financial position presented, of securities that are restricted as collateral under letter of credit agreements, and that are reclassified and separately reported in the statement of financial position because the transferee has the right by contract or custom to sell or repledge them. The sum of the carrying amounts, as of the date of the latest financial statement presented, of loans receivable which are owned but transferred to serve as collateral for the payment of related debt obligations, primarily secured borrowings and repurchase agreements, and for which the transferees are not permitted to sell or repledge them to an unrelated party. The carrying amount, as of the date of the latest financial statement presented, of loans receivable which are owned but transferred to serve as collateral for the payment of FHLB debt obligations, and for which the transferee is not permitted to sell or repledge them to an unrelated party. The carrying amount, as of the date of the latest financial statement presented, of loans receivable which are owned but transferred to serve as collateral for the payment of other debt obligations, and for which the transferee is not permitted to sell or repledge them to an unrelated party. The carrying amount, as of the date of the latest financial statement presented, of loans receivable which are owned but transferred to serve as collateral for the payment of repurchase obligations, and for which the transferee is not permitted to sell or repledge them to an unrelated party. The carrying amount as of the date of the latest financial statement presented of mortgage-related securities classified as available for sale or held for investment which are owned but transferred to another party to serve as collateral to partially or fully secure a debt obligation, repurchase agreement or other current or potential obligation, and for which the transferee does not have the right by contract or custom to sell or repledge them to an unrelated party. The carrying amount as of the date of the latest financial statement presented of mortgage-related securities classified as held to maturity which are owned but transferred to another party to serve as collateral to partially or fully secure a debt obligation, repurchase agreement or other current or potential obligation, and for which the transferee does not have the right by contract or custom to sell or repledge them to an unrelated party. Description of financial instruments which are owned but transferred to serve as collateral to fully or partially secure a debt obligation, repurchase agreement or other current or potential obligation, and, because the secured party does not have the right by contract or custom to sell or repledge the financial instruments, are not reclassified and separately reported in the statement of financial position. Also sets forth the carrying amount and classification of pledged financial instruments as of the date of the latest statement of financial position presented. The carrying amount as of the date of the latest financial statement presented of other securities classified as available for sale or held for investment which are owned but transferred to another party to serve as collateral to partially or fully secure a debt obligation, repurchase agreement or other current or potential obligation, and for which the transferee does not have the right by contract or custom to sell or repledge them to an unrelated party. The carrying amount as of the date of the latest financial statement presented of other debt securities classified as held to maturity which are owned but transferred to another party to serve as collateral to partially or fully secure a debt obligation, repurchase agreement or other current or potential obligation, and for which the transferee does not have the right by contract or custom to sell or repledge them to an unrelated party. The carrying amount as of the date of the latest financial statement presented of securities which are owned but transferred to serve as collateral for FHLB debt obligations, and for which the transferee does not have the right by contract or custom to sell or repledge them to an unrelated party. The carrying amount as of the date of the latest financial statement presented of securities which are owned but transferred to serve as collateral for letter of credit arrangements, and for which the transferee does not have the right by contract or custom to sell or repledge them to an unrelated party. The carrying amount as of the date of the latest financial statement presented of securities which are owned but transferred to serve as collateral for debt facilities other than FHLB loans, repurchase agreements and letter of credit arrangements, and for which the transferee does not have the right by contract or custom to sell or repledge them to an unrelated party. The carrying amount as of the date of the latest financial statement presented of securities which are owned but transferred to serve as collateral for repurchase agreements, and for which the transferee does not have the right by contract or custom to sell or repledge them to an unrelated party. Sum of the carrying amounts as of the date of the latest financial statement presented of securities which are owned but transferred to another party to serve as collateral to partially or fully secure a debt obligation, repurchase agreement or other current or potential obligation, and for which the transferee is not permitted to sell or repledge them to an unrelated party. Carrying amount of loans made to policyholders against the cash surrender value (CSV) or other policyholder funds, and secured by the CSV, policyholder funds or the death benefit provided by the insurance contracts. Describes the general nature of contracts reported in separate accounts, including the extent and terms of minimum guarantees, basis of presentation for separate account assets and liabilities and related separate account activity, the liability valuation method and assumptions used in valuing each type of policyholder and contract holder account maintained by the entity. The premiums plus other revenues less expenses derived from the operations during the period of the segregated contracts identified as the closed block. Carrying value as of the balance sheet date of the excess of the cumulative actual closed block earnings over the cumulative expected (actuarially determined) closed block earnings for the period from the actuarial calculation date to the date of measurement. The excess will result in future dividends to closed block policyholders, unless offset by less favorable than expected future performance of the closed block Net increase or decrease in the period in the fair market value of investments that were allocated to the closed block. Accounting policy setting forth the entity's bases and methodologies for declaring and paying dividends to policyholders pertaining to their insurance contracts. "Policyholders' surplus" of stock life insurance companies that arose in fiscal years beginning on or before December 15, 1992. A debt security issued by a state, certain agencies or authorities, a local government, or development corporation to finance the construction of air- or water-pollution control facilities or sewage or solid waste disposal facilities pursuant to federal law. The bonds are backed by the credit of the beneficiary of the financing rather than the credit of the issuer. New issues of these bonds are prohibited under the 1986 Tax Law. A potential favorable result upon resolution of a litigation matter, whether through trial, arbitration, mediation, or settlement of a legal threat made to another party, which results in collection of a damages award in cash or in other tangible or intangible assets. The aggregate amount of expenses directly related to postages. Amount of accounts payable at the balance sheet date after fresh-start adjustments. Amount of accrued expenses at the balance sheet date after fresh-start adjustments. Amount of accumulated depreciation and amortization at the balance sheet date after fresh-start adjustments. Amount of accumulated other comprehensive income (loss) at the balance sheet date after fresh-start adjustments. Amount of additional paid-in capital at the balance sheet date after fresh-start adjustments. Amount of amortizable intangible assets at the balance sheet date after fresh-start adjustments. Total assets at the balance sheet date after fresh-start adjustments. Amount of buildings and improvements at the balance sheet date after fresh-start adjustments. Amount of noncurrent capital lease obligations at the balance sheet date after fresh-start adjustments. Amount of cash and cash equivalents at the balance sheet date after fresh-start adjustments. Amount of common stock at the balance sheet date after fresh-start adjustments. Total current assets at the balance sheet date after fresh-start adjustments. Total current liabilities at the balance sheet date after fresh-start adjustments. Amount of current maturities of capital lease obligations at the balance sheet date after fresh-start adjustments. Amount of current maturities of long-term debt at the balance sheet date after fresh-start adjustments. Amount of long-term debt related to debtor-in-possession financing at the balance sheet date after fresh-start adjustments. Amount of deferred financing costs at the balance sheet date after fresh-start adjustments. Amount of current deferred income tax assets at the balance sheet date after fresh-start adjustments. Amount of noncurrent deferred income tax assets at the balance sheet date after fresh-start adjustments. Amount of current deferred income tax liabilities at the balance sheet date after fresh-start adjustments. Amount of noncurrent deferred tax liabilities at the balance sheet date after fresh-start adjustments. Amount of equipment at the balance sheet date after fresh-start adjustments. Amount of goodwill at the balance sheet date after fresh-start adjustments. Amount of inventories at the balance sheet date after fresh-start adjustments. Amount of investments at the balance sheet date after fresh-start adjustments. Amount of land at the balance sheet date after fresh-start adjustments. Amount of leasehold improvements at the balance sheet date after fresh-start adjustments. Total liabilities and stockholders' equity at the balance sheet date after fresh-start adjustments. Amount of liabilities subject to compromise at the balance sheet date after fresh-start adjustments. Total liabilities at the balance sheet date after fresh-start adjustments. Total long-term debt at the balance sheet date after fresh-start adjustments. Amount of nonamortizable intangible assets at the balance sheet date after fresh-start adjustments. Amount of other noncurrent obligations at the balance sheet date after fresh-start adjustments. Amount of other noncurrent assets at the balance sheet date after fresh-start adjustments. Total other assets at the balance sheet date after fresh-start adjustments. Amount of other current liabilities at the balance sheet date after fresh-start adjustments. Amount of other long-term debt at the balance sheet date after fresh-start adjustments. Total other noncurrent obligations at the balance sheet date after fresh-start adjustments. Amount of other property and equipment at the balance sheet date after fresh-start adjustments. Amount of noncurrent pension obligations at the balance sheet date after fresh-start adjustments. Amount of long-term postconfirmation date credit facility at the balance sheet date after fresh-start adjustments. Amount of noncurrent other postretirement obligations at the balance sheet date after fresh-start adjustments. Amount of preferred and common stock held in treasury at the balance sheet date after fresh-start adjustments. Amount of preferred stock at the balance sheet date after fresh-start adjustments. Amount of prepaid and other current assets at the balance sheet date after fresh-start adjustments. Total property and equipment, net at the balance sheet date after fresh-start adjustments. Amount of property under capital lease at the balance sheet date after fresh-start adjustments. Amount of receivables, net at the balance sheet date after fresh-start adjustments. Amount of reorganization value in excess of amounts allocable to identifiable assets at the balance sheet date after fresh-start adjustments. Amount of current restricted cash and cash equivalents at the balance sheet date after fresh-start adjustments. Amount of noncurrent restricted cash and cash equivalents at the balance sheet date after fresh-start adjustments. Amount of retained earnings (deficit) at the balance sheet date after fresh-start adjustments. Amount of short-term borrowings at the balance sheet date after fresh-start adjustments. Amount of short-term investments at the balance sheet date after fresh-start adjustments. Total stockholders' equity at the balance sheet date after fresh-start adjustments. Description of an employer's practices and accounting policies associated with postemployment benefits. Postemployment benefits are benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement, except for: a) benefits provided through a pension or postretirement benefit plan, b) individual deferred compensation arrangements, c) special or contractual termination benefits, and d) stock compensation plans. Disclosure may include a description of the employers programs and practices associated with postemployment benefits, accounting policies for postemployment benefits, and amount of any liability for postemployment benefits. Any other disclosures required to explain any significant changes in the benefit obligation or plan assets not otherwise apparent in the other disclosures required. Disclosure required in interim and annual statements for the first period only. Carrying amount as of the balance sheet date of investments in power and distribution projects that are expected to be realized after one year or beyond the operating cycle, if longer. The cost associated with opening new locations, which are noncapital in nature and expensed as incurred. Expenditures associated with opening new locations which are noncapital in nature and expensed as incurred. Outstanding nonredeemable preferred class B stock or outstanding preferred class B stock that is redeemable solely at the option of the issuer. Outstanding nonredeemable preferred class A stock or outstanding convertible preferred class A stock that is redeemable solely at the option of the issuer. Aggregate amount of cumulative preferred dividends in arrears. Aggregate number of nonredeemable preferred shares reserved for future issuance. Significant terms of contract to issue additional shares or sinking fund requirements. Description of type or class of nonredeemable preferred stock or preferred stock that is redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity Description of basis of dividend, such as adjustable rate. Excludes percentage rate dividend payments or fixed dollar amounts per share. Specific information regarding dividend payment dates or timing and whether or not dividends are paid on a cumulative basis. Priority of payment of dividends and restrictions on the payment of dividends, indicating the source, pertinent provisions and amount of retained earnings or net income restricted or free of restrictions. Dividend payment percentage rate or fixed dollar amount per share, such as three percent or $2.67 per share. Per share amount of cumulative preferred dividends in arrears. The number of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) allocated to investors to buy shares of a new issue of preferred stock before they are offered to the public. The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws. Description of voting rights of nonredeemable preferred stock. Includes eligibility to vote and votes per share owned. Include also, if any, unusual voting rights. Other preferred stock dividends and adjustments, not otherwise defined in the taxonomy, that are necessary to adjust net income to obtain net income applicable to common stockholders. The aggregate value of preferred stock dividends and other adjustments necessary to derive net income apportioned to common stockholders. The amount of dividends declared or paid in the period to preferred shareholders, or the amount for which the obligation to pay them dividends arose in the period. Number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) converted from one class of preferred stock to another during the period. Conversion may be among classes of preferred stock or from preferred stock to common stock. Net change during the period in the aggregate number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued and outstanding. Number of shares of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period as a stock dividend Par value of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that was converted from one type or class of preferred stock to another during the period. Conversion may be among classes of preferred stock or from preferred stock to common stock. Net change during the period in the aggregate par value of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). May result from new issuance, retirements, conversions etc. Par value of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period. Par value of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that has been retired by an entity during the period. Dividend payment during the period to nonredeemable preferred shareholders (or stockholders of preferred stock redeemable solely at the option of the issuer) in the form of issuing stock rather than paying cash. Par value plus amounts in excess of par or issuance costs of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that was converted from one type or class of preferred stock to another during the period. Conversion may be among classes of nonredeemable preferred stock or from nonredeemable preferred stock to common stock. Payment of a corporate dividend during the period to nonredeemable preferred shareholders (or shareholders of preferred stock that are redeemable solely at the option of the issuer) in the form of issuing stock rather than paying cash. Carrying amount of the equity interests owned by noncontrolling preferred unit holders in an entity included in the reporting entity's consolidated financial statements. Aggregate cumulative cash distributions made to the preferred partners. Preferred partners are partners in a publicly listed limited partnership or master limited partnership with preferential rights and privileges. Aggregate cumulative net income earned by the preferred partners. Preferred partners are partners in a publicly listed limited partnership or master limited partnership with preferential rights and privileges. Description of preferred units of a publicly listed limited partnership or Master Limited Partnership that details various rights including redemption, conversion, liquidation and sharing in distributions. The number of preferred units authorized to be issued. Preferred partners are partners in a publicly listed limited partnership or master limited partnership with preferential rights and privileges. The number of preferred units issued. Preferred partners are partners in a publicly listed limited partnership or master limited partnership with preferential rights and privileges. The number of preferred units outstanding. Preferred partners are partners in a publicly listed limited partnership or master limited partnership with preferential rights and privileges. Schedule providing details of the units of a Master Limited Partnership that have priority over limited partner units in areas including liquidation, redemption, conversion, tax status of distribution or sharing in distributions. Details include the preferred units authorized, issued and outstanding, the cumulative cash distributions made to preferred partners, the cumulative net income shared by preferred partners, and the aggregate account balances of preferred partners. Ratio of premium income to reinsurance Income received through assuming risk from other insurers The valuation allowance as of the balance sheet date to reduce the gross amount of receivables to estimated net realizable value, which would be presented in parentheses on the face of the balance sheet. Describes the insurance entity's methodology for determining the estimated allowance for doubtful accounts for premium amounts due from policyholders, insureds, and other insurance entities. May include factors that management considered, such as historical loss experience and current economic and competitive conditions. The total amount of change during the period to the premium receivables valuation allowance account representing activity. The amount charged against earnings during the period to provide for known and estimated losses on collections of premiums receivable. The amount of increase during the period to the valuation allowance account representing the reversal of previous write offs due to unexpected collections of receivables against which losses had been provided. Describes an insurance entity's accounting policy for determining when premium amounts due are determined to be not collectible and are removed from the general ledger, along with the related amount from the allowance for doubtful accounts (for example, customer bankruptcy). The amount of decrease during the period to the valuation allowance account representing portions of such account associated with premium receivables that have been determined to be absolutely uncollectible or that were sold or transferred, and which receivables were simultaneously written off. The carrying value as of the balance sheet date of the estimated valuation allowance to reduce gross premiums receivable to net realizable value. Describes the insurance entity's accounting policy for determining the gross carrying amount of premiums due from policyholders, insureds, and other insurance entities. The carrying amount as of the balance sheet date due the entity from policyholders or other insurance entities (assumed) on insurance contracts, net of the allowance for doubtful accounts. The change in the premium receivable balance on the balance sheet Describes the entity's insurance products and describes the entity's methodology of determining revenue and timing of recognition as revenue of premiums received from policyholders, insureds and other insurance entities (the effects of ceding and assuming insurance policy risks). The aggregate amount of gains or losses on transfers of premium receivables reported as sales by an insurance entity. Carrying value as of the balance sheet date of contractual amounts due the entity from customers or other insurance entities on underlying insurance policies, before deducting the allowance for doubtful accounts. Disclosures about premium amounts receivable by an insurance entity. For disclosures made under National Association of Insurance Commissioners regulatory reporting, the amount of proceeds from the transfer of premium receivables reported as sales by an insurance entity. Methodology and assumptions regarding premiums written and earned directly by insurer for all insurance and before adding contracts assumed from other insurers or subtracting any amounts ceded to other insurers. Carrying amount as of the balance sheet date of amounts paid in advance for advertising airtime or print media advertising space for which the advertising associated with the payment will air or appear in print within one year or the normal operating cycle, if longer. Carrying amount as of the balance sheet date of amounts paid in advance which will be charged against earnings in periods after one year or beyond the operating cycle, if longer. Sum of the amount of prepaid, deferred expenses, and other assets capitalized that are expected to be realized after one year or beyond the operating cycle, if longer. Sum of the carrying amounts as of the balance sheet date of amounts paid in advance for expenses which will be charged against earnings in periods after one year or beyond the operating cycle, if longer. Sum of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer. Carrying amount as of the balance sheet date of payments made in advance for income taxes, which will be charged against earnings within one year or the normal operating cycle, if longer. Carrying amount as of the balance sheet date of unamortized costs of insurance coverage, which will be charged against earnings ratably over the period in which contractually agreed upon coverage's will be in effect; such periods expire within one year or the normal operating cycle, if longer. Carrying amount as of the balance sheet date of amounts paid for royalties in advance of when the expense should be recognized, which will occur within one year or in the normal operating cycle, if longer. Carrying amount as of the balance sheet date of capitalized amounts paid for mineral royalties which will be charged against earnings after one year or beyond the normal operating cycle, if longer. Cumulative employer's contributions in excess of net pension cost recognized. Methodology and assumptions for determining the portion of premiums ceded on the unexpired term of policies in force. The unexpired portion of premiums ceded on policies in force as of the balance sheet date. Carrying amount as of the balance sheet date of rental payments made in advance of the rental period; such amounts will be charged against earnings within one year or the normal operating cycle, if longer. The risk associated with the early unscheduled return of principal on a loan or debt security. Carrying amount as of the balance sheet date of capitalized costs of molds, dies, and other tools that the entity does not own which are or will be used in producing goods under a long-term supply arrangement, and for which there is a noncancelable right of use during such arrangement. Carrying amount as of the balance sheet date of capitalized costs of molds, dies, and other tools that will be used in producing products under a long-term supply arrangement. General description of the prerequisites for billing under the terms of the Long-Term contract. Amount of the effect of the government subsidy for prescription drug benefits on the measurement of net periodic postretirement benefit cost for the current period. That effect includes (1) any amortization of the actuarial experience gain in (a) as a component of the net amortization, (2) the reduction in current period service cost due to the subsidy, and (3) the resulting reduction in interest cost on the accumulated projected benefit obligation as a result of the subsidy. Disclosure required in interim and annual statements for the first period only. Amount of the reduction in the accumulated projected benefit obligation for the government subsidy related to prescription drug benefits attributed to past service. Disclosure required in interim and annual statements for the first period only. Amount of the prescription drug subsidy receipts expected to be received after 5 years from the balance sheet date in aggregate. Amount of the year's gross receipts received from the prescription drug subsidy, which is to be used in the roll forward of the accumulated postretirement benefit obligation of an applicable postretirement benefit plan. Amount of the prescription drug subsidy receipts expected to be received in Year 1 after the balance sheet date. Amount of the prescription drug subsidy receipts expected to be received in Year 2 after the balance sheet date. Amount of the prescription drug subsidy receipts expected to be received in Year 3 after the balance sheet date. Amount of the prescription drug subsidy receipts expected to be received in Year 4 after the balance sheet date. Amount of the prescription drug subsidy receipts expected to be received in Year 5 after the balance sheet date. Additions in present value of future profits asset during the year arising from acquisitions of insurance entities. The amount of the present value of future profits asset that was amortized during the period. Description of how the present value of future profits asset acquired in a purchase of an insurance enterprise is amortized. Decreases such as amortization and impairments to present value of future insurance profits during the reporting period. In connection with the purchase of a life insurance company, describes the nature and amounts of the present value of future profits (PVFP) of estimated net cash flows embedded in the existing long-duration contracts of the acquired entity, reconciles the carrying value from the beginning to the end of the period, and provides other information pertinent to an understanding of PVFP, which is also known as Value of Business Acquired, or VOBA. The amount of impairment charged against earnings during the period to reduce the present value of future profits asset to a fair value lower than the amortized carrying value. Increase in present value of future insurance profits arising from acquisitions of insurance enterprises and other additions. Amount of long-term market rate of interest earned on present value of future insurance profits during the reporting period. Amount of the increase in the period in the present value of future profits asset attributable to unrealized investment gains. Amount of the decrease in the period in the present value of future profits asset attributable to unrealized investment losses. Carrying amount as of the balance sheet date of the present value of the future profits asset (also known as value of business acquired). The total of all minimum lease payments required under all transactions involving the sale of property to another party and the lease of the property back to the seller accounted for as capital leases, under the deposit method, or as a financing less the portion that will be accounted for as interest expense Fair value as of the balance sheet date of all price risk derivative assets designated as cash flow hedging instruments. Fair value as of the balance sheet date of all price risk derivatives designated as cash flow hedging instruments. Assertion that the amount of price risk cash flow hedge ineffectiveness is immaterial. Fair value as of the balance sheet date of all price risk derivative liabilities designated as cash flow hedging instruments. Fair value as of the balance sheet date of price risk derivative assets, which includes all such derivative instruments in hedging and nonhedging relationships that are recognized as assets on the balance sheet. Fair value as of the balance sheet date of all price risk derivative assets not designated as hedging instruments. Fair value as of the balance sheet date of all price risk derivatives not designated as hedging instruments. Fair value as of the balance sheet date of all price risk derivative liabilities not designated as hedging instruments. Fair value as of the balance sheet date of price risk derivative liabilities, which includes all such derivative instruments in hedging and nonhedging relationships that are recognized as liabilities on the balance sheet. Fair value as of the balance sheet date of price risk derivative assets, net of price risk derivative liabilities, which includes all such derivative instruments in hedging and nonhedging relationships that are recognized on the balance sheet. Fair value as of the balance sheet date of all price risk derivative assets designated as fair value hedging instruments. Fair value as of the balance sheet date of all price risk derivatives designated as fair value hedging instruments. Fair value as of the balance sheet date of all price risk derivative liabilities designated as fair value hedging instruments. The amount of premium on delinquent mortgage loans on real estate amortized during the reporting period. Total carrying amount of mortgage loans as of the balance sheet date. The amount of principal collected on delinquent mortgage loans on real estate during the reporting period. The carrying amount of delinquent mortgage loans on real estate that were sold during the reporting period. The amount of delinquent mortgage loans on real estate which were foreclosed on during the reporting period. Total amount of mortgage loans on real estate that first became delinquent during the reporting period. Total amount of additions to delinquent mortgage loans other than loans that first became delinquent during the reporting period. The total increases (decreases) affected the carrying amount of delinquent mortgage loans on real estate during the reporting period. This is the result of the principal amount outstanding of total loans managed or securitized less securitized loans and loans that are in the process of being securitized. This is the principal amount outstanding for loans which are in the process of being securitized as of the date of the statement of financial position (across all types of loans). This is the sum of principal amount outstanding for both securitized and unsecuritized loans of all types. This is the principal amount outstanding for securitized loans only (across all types of loans). Principal assumptions, including total expected unit sales, units sold to date and units on order, underlying a total program or similar basis of accounting where estimated average cost per unit is used as a basis for removing cost from inventories. The cash inflow from repayments of the balance excluding interest (principal) on loans receivable and leases held for investment purposes. Disclosure of revenue by reporting categories or types of financial instruments, including derivatives but excluding dividends and interests, from trading for own account by broker dealers. This element may be used for the entire principal transactions revenue schedule as a single block of text. Description of reporting category or type of financial instrument Schedule of revenue by reporting categories or types of financial instruments, including derivatives but excluding dividends and interests, from trading for own account by broker dealers. This element may be used for the entire principal transactions revenue schedule as a single block of text. Liability insurance coverage for claims arising from acts that occurred before the beginning of the policy period. Policies written on a claims made basis, such as Malpractice Liability Insurance and Errors and Omissions Liability Insurance, cover only claims during the policy period. Prior acts coverage is necessary for covering a claim made during a current policy period for an event that happened before a policy was in force. If within the last three years any significant delivery obligation has been unmet, the circumstances and impact concerning such event. Adjustment for changes that are hypothetical or partially assumed. The cash inflow proceeds from borrowing by the entity from developers, builders, government agencies and municipalities for construction that are repaid in cash, generally on a straight-line basis over periods ranging from five to forty years. The cash inflow associated with the sale or maturity (principal being due) of securities not classified as either held-to-maturity securities or trading securities which are classified as available-for-sale securities. The cash inflow from bank borrowing during the year. The cash inflow from proceeds received from lessor related to capital lease obligation. The cash inflow associated with the sale of investment in consolidated subsidiaries (generally greater than 50 percent). The cash inflow from borrowings to finance the cost of construction. Developers, builders, governmental agencies and municipalities will provide the entity with cash, or in some cases property, to extend its services to their properties. Nonrefundable contributions are recorded as contributions in aid of construction (CIAC) and are amortized as a reduction of the depreciation expense associated with the contributed asset. The cash inflow from the issuance of debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder. The cash inflow from a borrowing made from Federal Home Loan Bank. The cash inflow from amounts received from debt instrument secured by a first mortgage deed of trust, containing a pledge of real property. The lender has the highest claim on the property in case of default. The cash inflow from the collection of money previously advanced to an entity that is related to it but not strictly controlled. The cash inflow from parent as a source of financing that is recorded as additional paid in capital. The cash inflow from the sale of a business segment during the period. The cash inflow associated with the deconsolidation of a previously consolidated subsidiary or sale of an entity that is related to it but not strictly controlled. The cash inflow from other equity not otherwise defined in the taxonomy. The cash inflow associated with the sale or maturity of securities for which the entity has both the ability and intent to hold the instrument until maturity. The cash inflow from the amounts received by the insured under the terms of an insurance contract settlement. This element pertains only to insurance proceeds related to investments, for example fixed assets. It excludes insurance settlements classified as operating cash flows. The cash inflow received from obligation involving financial instrument to hedge interest rate exposure. Swaps are used to assist in the management of interest rates and cash flows. The cash inflow from an insurance contract under which the policy holder make a lump sum payment or a series of payments in exchange for periodic payments to the policyholder beginning immediately or at some future date. The cash inflow from the issuance of common limited partners units during the period. The cash inflow from the additional capital contribution to the entity. The cash inflow from issuance of equity security that embody an unconditional obligation requiring the issuer to redeem the security by transferring the assets at a specified or determinable date (or dates) or upon an event that is certain to occur. The cash inflow from issuance of preferred stocks identified as being convertible into another form of financial instrument, typically the entity's common stock. The cash inflow from the issuance of common, preferred, and treasury stocks, stock options, and such forth. The cash inflow from a borrowing issued by the entity involved in financial services operations. The cash inflow associated with the amount received from entity's first offering of stock to the public. The cash inflow from a debt funding received on a regular basis with maturities ranging from 5-10 years. The cash inflow contributed by noncontrolled interest that purchase additional shares or otherwise increase their ownership stake in a subsidiary of the entity. The cash inflow from other borrowings not otherwise defined in the taxonomy (with maturities initially due beyond one year or the normal operating cycle of the entity, if longer). The cash inflow from the issuance of preferred limited partners units during the period. Proceeds from issuance of capital stock which provides for a specific dividend that is paid to the shareholders before any dividends to common stockholders and which takes precedence over common stockholders in the event of liquidation. The cash inflow associated with the amount received from entity's raising of capital via private rather than public placement. The cash inflow from issuance of callable preferred stock which is identified as being convertible to another type of financial security at the option of the issuer or the holder. The cash inflow from issuance of preferred stock that is classified as callable. The cash inflow from the issuance of an equity stock that has been previously reacquired by the entity. The cash inflow from issuance of rights to purchase common shares at predetermined price (usually issued together with corporate debt). The cash inflow for proceeds from life insurance policies for which the entity is the beneficiary. The cash inflow from a contractual arrangement with the lender, including letter of credit, standby letter of credit and revolving credit arrangements, under which borrowings can be made up to a specific amount at any point in time with either short term or long term maturity that is collateralized (backed by pledge, mortgage or other lien in the entity's assets). The cash inflow from a contractual arrangement with the lender, including letter of credit, standby letter of credit and revolving credit arrangements, under which borrowings can be made up to a specific amount at any point in time with maturities due beyond one year or the operating cycle, if longer. The cash inflow from other loans and leases held-for-investment not otherwise defined in the taxonomy. The cash inflow from proceeds received from lessor related to capital lease obligation. The cash inflow associated with security instrument that either represents a creditor or an ownership relationship with the holder of the investment security with a maturity of beyond one year or normal operating cycle, if longer. The cash inflow from a debt initially having maturity due after one year or beyond the operating cycle, if longer. The cash inflow associated with the aggregate amount received by the entity through sale or maturity of marketable securities (trading, held-to-maturity, or available-for-sale) during the period. The cash inflow associated maturities (principal being due), prepayments and calls (requests of early payments) on securities not classified as either held-to-maturity securities or trading securities which are classified as available-for-sale securities. The cash inflow associated with the total amount of securities for which the entity has both the ability and intent to hold the instrument until maturity from principals being due, prepayments and calls (requests of early payments). The cash inflow from the maturity (principal due), prepayment and call (request of early payment) of a loan financed by home mortgage payments classified as held to maturity. The cash inflow from a borrowing supported by a written promise to pay an obligation. The cash inflow from other borrowing not otherwise defined in the taxonomy. The cash inflow associated with the sale of other investments not otherwise defined in the taxonomy. The net cash inflow (outflow) from noncontrolled interest to increase or decrease the number of shares they have in the entity. This does not include dividends paid to minority shareholders. The cash inflow from amounts received from debt security issued by a state, certain agencies or authorities, a local government, or development corporation to finance the construction of air- or water-pollution control facilities or sewage or solid waste disposal facilities pursuant to federal law. The bonds are backed by the credit of the beneficiary of the financing rather than the credit of the issuer. New issues of these bonds are prohibited under the 1986 Tax Law. The cash inflow associated with the maturity (principal being due), prepayment and call (request of early payment) of other investments not otherwise defined in the taxonomy from. The cash inflow associated with principal collections from a borrowing supported by a written promise to pay an obligation. The cash inflow from the borrowing made from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Cash inflows (outflows) from issuing and redeeming redeemable preferred stock; includes convertible and nonconvertible redeemable preferred stock. The cash inflow associated with the sale of debt and equity securities classified as available-for-sale securities. The cash inflow associated with the amount received from the sale of a portion of the company's business, for example a segment, division, branch or other business, during the period. The cash inflow from the costs of decontaminating and decommissioning of facilities through collection of revenues derived from utility assessments, government appropriations, and so forth. The cash inflow from the sale of property, plant and equipment (capital expenditures), software, and other intangible assets. The cash inflow associated with the sale of equity method investments, which are investments in joint ventures and entities in which the entity has an equity ownership interest normally of 20 to 50 percent and exercises significant influence. The cash inflow associated with the sale of insurance policy investment assets during the period. The cash inflow associated with the sale of securities for which the entity has both the ability and intent to hold the instrument until maturity. The cash inflow from disposal of asset without physical form usually arising from contractual or other legal rights, excluding goodwill. The cash inflow from the sale of an interest in an investment in an entity in which the reporting entity shares control of the entity with another party or group. The cash inflow from the sale of real estate asset held for productive use. 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. The cash inflow associated with the sale of loans receivables arising from the financing of goods and services. The cash inflow from proceeds from sale of receivables arising from the mortgage note on real estate; includes collections on mortgage notes receivable that are not classified as operating cash flows. The cash inflow to dispose of long lived physical asset and mineral interests in oil and gas properties use for the normal oil and gas operation. The cash inflow from the sale of other tangible or intangible assets used to produce goods or deliver services not otherwise defined in the taxonomy. The cash inflow associated with the sale of other receivables not otherwise defined in the taxonomy. The cash inflow associated with the sale of other investments not otherwise defined in the taxonomy. The cash inflow from the sale of investment projects held by an entity in hopes of getting a future return or interest from it. The cash inflow from the sale of a piece of land held for sale, anything permanently fixed to it, including buildings, structures on it, and so forth. The cash inflow from the sale of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. The cash inflow from the sale of interest in partnership during the period. Cash received for the sale of real estate that is not part of an investing activity during the current period. The cash inflow associated with the proceeds from sale and collection of receivables during the period. The cash inflow associated with the sale of investments that are pledged or subject to withdrawal restrictions during the period. The cash inflow from the collection of a retained interest in a receivable securitized via a structured process whereby interests in loans and other receivables are packaged, underwritten, and sold in the form of asset-backed securities. The cash inflow from securities or other assets sold, having ready marketability and intended by management to be liquidated, if necessary, within the current operating cycle. The cash inflow from issuance of preferred stocks by a business trust or other special purpose entity, mainly established by a bank holding entity, to third party investors. The trust's assets are deeply subordinated debentures of the bank holding entity. Most trust preferred securities are subject to a mandatory redemption upon the repayment of the debentures. The cash inflow from sale of waste water systems which includes the waste treatment and disposal facility and equipment to households and industry. The cash inflow from sale of a facility and equipment that provides water supply which includes wells, reservoirs, pumping stations, and control facilities. The cash inflow from sale of a facility and equipment that provides water supply which includes wells, reservoirs, pumping stations, and control facilities; and waste water systems which includes the waste treatment and disposal facility and equipment to households and industry. The cash inflow from the sale assets received in full or partial satisfaction of a receivable including real and personal property; equity interests in corporations, partnerships, and joint ventures; and beneficial interests in trusts. Foreclosed assets also include loans that are treated as if the underlying collateral had been foreclosed because the institution has taken possession of the collateral, even though legal foreclosure or repossession proceedings have not taken place. The cash inflow from the sale of a lease held for investment, which may be a lease of real estate, equipment or other fixed assets for a specified time in exchange for payment, usually in the form of rent. The cash inflow from Sales of Loans Held For Investment. The cash inflow resulting from the sale of loans classified as held-for-sale, including proceeds from loans sold through mortgage securitization. The net cash inflow from sales of loans and leases held-for-investment. The cash inflow from the sale of a loan financed by home mortgage payments categorized as available for sale. The cash inflow associated with the sale of other real estate not otherwise defined in the taxonomy. The cash inflow from proceeds From Sales of Wholly Owned Real Estate and Real Estate Acquired in Settlement of Loans The cash inflow from the issuance of collateralized debt obligation (backed by pledge, mortgage or other lien in the entity's assets). The cash inflow from a contractual arrangement with the lender, including letter of credit, standby letter of credit and revolving credit arrangements, under which borrowings can be made up to a specific amount at any point in time with either short term or long term maturity that is collateralized (backed by pledge, mortgage or other lien in the entity's assets). The cash inflow from borrowings supported by a written promise to pay an obligation that is collateralized (backed by pledge, mortgage or other lien in the entity's assets). The cash inflow from amounts received from issuance of collateralized debt securities not subject to tax. The cash inflow from the securitization of receivables for loans to consumers. Securitization is the structured process whereby interests in loans and other receivables are packaged, underwritten, and sold in the form of asset-backed securities. The cash inflow from the securitization of credit card receivables. Securitization is the structured process whereby interests in loans and other receivables are packaged, underwritten, and sold in the form of asset-backed securities. The cash inflow from the securitization of loans. Securitization is the structured process whereby interests in loans and other receivables are packaged, underwritten, and sold in the form of asset-backed securities. The cash inflow from a borrowing not otherwise defined in the taxonomy having initial term of repayment within one year or the normal operating cycle, if longer. The cash inflow from a borrowing having initial term of repayment within one year or the normal operating cycle, if longer. The cash inflow associated with the amount received from holders exercising their stock options. The cash inflow from an obligation which places a lender in a lien position behind debt having a higher priority of repayment (senior loan) in liquidation of the entity's assets scheduled to be repaid within one year or in the normal operating cycle of the entity, if longer. The cash inflow from the issuance of uncollateralized debt obligation (where debt is not backed by the pledge of collateral). The cash inflow from a contractual arrangement with the lender, including letter of credit, standby letter of credit and revolving credit arrangements, under which borrowings can be made up to a specific amount at any point in time with either short term or long term maturity that is uncollateralized (where debt is not backed by the pledge of collateral). The cash inflow from borrowings supported by a written promise to pay an obligation that is uncollateralized (where debt is not backed by the pledge of collateral). The amount of purchased research and development assets that have no alternative future use and are therefore written off in the period of acquisition. Reflects the percentage that revenues during the period from a specified product are to a specified benchmark, such as total net revenues, segment revenues or product line revenues. May also reflect the percentage contribution the product made to operating results. Risk is materially adverse effects of a loss of sales of a significant product or line of products, which could occur upon loss of rights to sell, distribute or license others; loss of patent or copyright protection; or technological obsolescence. A request for a batch or an entire production run of a product be returned to the manufacturer, usually due to the discovery of safety issues. Represents the aggregate increase in the liability for accruals related to standard and extended product warranties issued during the reporting period. Represents the aggregate decrease in the liability related to amortization of extended warranties. Amount at the end of the reporting period of the aggregate standard and extended product warranty liabilities. Total increase (decrease) in the standard and extended product warranty liability due to currency translation. Total liability for standard and extended product warranties acquired in a business acquisition. Total increases (decreases) in the standard and extended product warranty liability. Represents the aggregate decrease in the liability related to payments for standard product warranties. Represents the aggregate increase (decrease) in the liability during the reporting period for accruals related to preexisting standard and extended product warranties (including adjustments for changes in estimates). Disclosure for standard and extended product warranties and other product guarantee contracts, including: (a) The guarantor's accounting policy and methodology used in determining its liability for product warranties ; and (b) a tabular reconciliation of the changes in the guarantor's aggregate product warranty liability for the reporting period. Barrel of oil equivalent (BOE) is used by oil and gas companies as a way of combining oil and natural gas reserves and production into a single measurement. Natural gas volumes are converted to BOE based on the energy content of 6,000 cubic feet of gas to one barrel of oil. Tax assessed on oil and gas production and real estate. The tax is usually based on the value of property and land owned. A gross well is one in which a working interest is owned. The number of gross wells is the total number of wells in which a working interest is owned. Productive wells are producing wells and wells capable of production. A net well is deemed to exist when the sum of fractional ownership working interests in gross wells equals one. The number of net wells is the sum of fractional working interests in owned gross wells expressed as whole numbers or fraction thereof. Productive wells are producing wells and wells capable of production. A gross well is one in which a working interest is owned. The number of gross wells is the total number of wells in which a working interest is owned. Productive wells are producing wells and wells capable of production. A net well is deemed to exist when the sum of fractional ownership working interests in gross wells equals one. The number of net wells is the sum of fractional working interests in owned gross wells expressed as whole numbers or fractions thereof. Productive wells are producing wells and wells capable of production. These elements contain detailed information for the reporting of total gross and net productive wells, expressed separately for oil and gas, by geographic area for which production data are required. Cost reimbursements for support services related to new contracts, may also include professional fees associated with Sarbanes-Oxley compliance as well as increase decrease in costs associated with outsourcing. Professional and contract service expense includes cost reimbursements for support services related to contracted projects, outsourced management, technical and staff support. A fee charged for services performed by professionals; primarily doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer. Provides business insurance coverage for professionals, such as doctors, lawyers, insurance agents, accountants, real estate agents, veterinarians, and others. This liability coverage insures losses for claims arising from mistakes and errors or omissions in the course of professional activities. Amount of advances received from customers under long-term contracts which have been offset against inventories accounts at the balance sheet date. Cash received from customers as progress payments on projects that have been partially completed. Carrying amount as of the balance sheet date of product derived from petroleum during the processing of oil or natural gas which is then used as a heat source or fuel. An investment in a property and casualty insurance underwriter that is accounted for either under the equity method (generally an investment of from twenty to fifty percent of the voting stock), or at cost (generally ownership of less than twenty percent of the voting stock). Segment in which the financial information pertaining to insurance coverages for replacement or repair of property and damages attributable to liability (such as injuries or illness) is reflected. The aggregate amount of property and casualty policy reserves (provided for future obligations including unpaid claims and claims adjustment expenses) and policy benefits (liability reserve for future policy benefits); grouped amount of all the liabilities associated with the company's property and casualty insurance policies. Property, plant and equipment that is held for sale apart from normal operations and anticipated to be sold in less than one year. Accounting policy disclosure for amounts needed to provide for the estimated ultimate cost of settling property insurance claims relating to insured events that have occurred on or before a particular date (ordinarily, the statement of financial position date). The estimated liability includes the amount of money that will be required for future payments of ( a ) claims that have been reported to the insurer, ( b ) claims related to insured events that have occurred but that have not been reported to the insurer as of the date the liability is estimated, and ( c ) claim adjustment expenses. Claim adjustment expenses include costs incurred in the claim settlement process such as legal fees; outside adjuster fees; and costs to record, process, and adjust claims. Identify basis, methodology and components. Description of the methods and assumptions used to account for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Describes the basis at which an entity records its property, plant and equipment (for example at cost, fair value). Describes the types of costs an entity capitalizes as part of property, plant and equipment, including the accounting treatment for costs incurred for repairs and maintenance activities. Amount of total depreciation expense for property, plant and equipment. Includes production and nonproduction related depreciation. Describes an entity's methodology for allocating the cost of a property, plant or equipment item, less salvage value (if any), over the estimated useful life of the asset in a systematic and rational manner. Describes an entity's accounting treatment for disposals of property, plant and equipment, including gains and losses related thereto. Describes the periods of time over which an entity anticipates to receive utility from its property, plant and equipment (that is, the periods of time over which an entity allocates the initial cost of its property, plant and equipment). Carrying amount at the balance sheet date for long-lived physical assets used in the normal conduct of business and not intended for resale. This can include land, physical structures, machinery, vehicles, furniture, computer equipment, and similar items. Amount does not include depreciation. Describes an entity's accounting policy for assessing and recognizing impairments of its property, plant and equipment. Describes whether an entity has capitalized interest cost as part of its basis in property, plant and equipment and the method by which such amount is calculated. 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. Describes an entity's accounting policy for property, plant and equipment which may include the basis of such assets, depreciation methods used and estimated useful lives, the entity's capitalization policy, including its accounting treatment for costs incurred for repairs and maintenance activities, whether such asset balances include capitalized interest and the method by which such is calculated, how disposals of such assets are accounted for and how impairment of such assets is assessed and recognized. Additional information disclosed related to property, plant and equipment. Pretax provision recognizing a loss for initial, or subsequent, write-down to fair value (less cost to sell) of a long-lived asset classified as part of a disposal group that remains unsold as of the reporting date. May include the recognition of a pretax gain for a subsequent increase in fair value (less cost to sell), but not in excess of the cumulative loss previously recognized through write-downs. Amount of the current period expense charged against operations, the offset which is generally to the allowance for doubtful accounts for the purpose of reducing receivables, including notes receivable, to an amount that approximates their net realizable value (the amount expected to be collected). Amount of depreciation expense for the period. The amount by which the estimate of total contract revenue is exceeded by the estimate of total contract costs. May also include anticipated contract penalties. The allowance provided for estimated losses on operating and or development property. The sum of the periodic provision charged to earnings, based on an assessment of uncollectibility from the counterparty on account of loan, lease or other credit losses, to reduce these accounts to the amount that approximates their net realizable value. Reflects the effects of adjustments of previously recorded tax expense, significant settlements of income tax disputes, and unusual tax positions or infrequent actions taken by the entity, including tax assessment reversal, IRS tax settlement and unusual repatriation of foreign earnings. Represents the provision recognized by financial institutions for estimated credit losses inherent in their nontraditional mortgage loan portfolios specifically as it relates to leases. The sum of the periodic provision charged to operations, based on an assessment of the uncollectibility of the loan portfolio, the offset to which is either added to or deducted from the allowance account for the purpose of reducing loan receivable to an amount that approximates their net realizable value (the amount expected to be collected) and the provision recognized by financial institutions for estimated credit losses inherent in their nontraditional mortgage loan portfolios specifically as it relates to leases. Allowance expensed for the period based on estimated losses to be realized from loan transactions. Periodic provision charged to earnings, based on an assessment of credit risk, the offset to which is either added to or deducted from the allowance account for the purpose of reducing receivable, other than loans and leases, to an amount that approximates their net realizable fair value -- amount expected to be collected. 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. The noncash expense charged against current period earnings for the estimated amount of future warranty obligations. Describes the accounting and regulatory policies for emission credits or allowances. Such accounting policy has generally been based on an inventory or intangible asset model. Describes the accounting policy for intercompany profit on sales to regulated affiliates. Describe the accounting policy for income taxes, including investment tax credits, and the related regulatory treatment (for example, whether deferred income tax accounting -- normalization - is allowed in rate making) The component of the allowance for funds used during construction during the period comprised of interest on borrowed funds used in financing the construction of regulated assets, which may be reflected as a reduction of interest expense. Information pertaining to allowance for funds used during construction (AFUDC) for utilities (for example, description of projects, computation, amounts, rates, accounting, recovery period, noncash income). Allowance for funds used during construction represents the estimated costs of debt and equity financings necessary to finance the construction of regulated assets. May also indicate the financial statement captions that are affected by AFUDC, such as construction work in progress, other revenue, and interest expense (as a reduction for the capitalized portion). Discloses the amount of any allowance for earnings on shareholders' investment capitalized for rate making purposes but not for the financial statements. Discloses amount of embedded regulatory assets within the plant accounts. This may result when the regulatory depreciable life is longer than the depreciable life generally used for nonregulatory accounting. Discloses amount of embedded regulatory liabilities within the plant accounts. This may result when the regulatory depreciable life is shorter than the depreciable life generally used for nonregulatory accounting. Discloses the amount of any reduction to the carrying amounts of regulated assets that result from impairment (for example, rate actions of a regulator). Amount of regulatory costs not yet approved by the regulatory authority. Describes the accounting treatment when an electric utility company uses an intermediary for plant construction. The intermediary's work in progress should be included by the utility in an appropriate caption under the utility plant. The related debt should be included in long term liabilities and disclosed on the balance sheet or in a note. Describes contributions to decommissioning funds. May include such items as authorities, contribution requirements, amounts of contributions made, dates of contributions, regulatory treatment and accounting. Describes any activities with the potential to deregulate business activities. May include financial impacts of deregulation (for example, unrecoverable costs). Describes any impacts related to the deregulation of the pricing of electricity. Describes any reduction to the carrying amounts of regulated assets that result from impairment (for example, rate actions of a regulator). Describes the accounting for AFUDC (for example, component of PPE, credit to income statement), information regarding the inclusion in rates (only capitalized if its inclusion in rates is probable) and description of AFUDC (for example, represents the cost of capital used during construction). Describes the accounting and regulatory policies and methodologies and assumptions used to systematically allocate capitalized costs to periods that benefit from the use thereof. May include descriptions of regulatory treatment for: estimated removal and disposal costs, which could result in recording asset retirement obligations or regulatory liabilities. The amortization of plant-related regulatory assets could also be described. Describes the accounting and regulatory policies for outage costs, including the creation of regulatory assets or regulatory liabilities. Describes the entity's accounting policy for repair and maintenance costs incurred in connection with planned major maintenance activities, including the types of costs subject to this policy. Describes the income statement effects related to amortization of regulatory assets and regulatory liabilities. Describes the entity's criteria for recording regulatory assets and regulatory liabilities only because they are included in the rate-setting process, and rate-related accruals and deferrals, such as amounts receivable from (or due to) customers under fuel adjustment clauses and interim rates collected prior to regulatory approval. Describes any embedded regulatory assets within the plant accounts. This may result when the regulatory depreciable life is longer than the depreciable life generally used for nonregulatory accounting. Describes the impact on leases from the rate making process. Describes regulatory costs not yet approved by the regulatory authority. May also include the accounting (for example, not included in regulated assets, recorded in other assets). Describes the general scope of regulation, including which regulatory bodies are officially authorized to oversee operations. Describes a specific regulatory asset. May include such items as what is included in the asset, components, dates and amounts. Describes a specific regulatory liability. May include such items as what is included in the liability, components, dates and amounts. Describes impacts of mergers regarding regulated rates, ratemaking provisions, and FAS 71 accounting. Describes all of the specific events that have or may impact rates and amortization of regulatory assets and liabilities (for example, pending or recently concluded regulatory proceedings, environmental requirements). Specifics may include quantifications related to rates, costs, and earnings. Events may relate to rate moratoriums or price caps. Describes all of the specific regulatory matters that are pending, including the regulatory authorities involved and the potential impacts. This element can be used to encapsulate the entire disclosure for public utilities (including data and tables). Describes a general nature of regulatory assets and liabilities. May include such items as what the assets and liabilities relate to and how recorded. The effects of discontinued application of regulatory reporting to assets and liabilities that had been recognized only due to regulatory reporting practice. Discloses the amount of the impact on leases from the rate making process. Describes the interest cost accounting for electric utilities using an intermediary for plant construction. Presents detailed element information concerning the terms and significance of long term contracts to purchase power Describes the method of revenue recognition related to Alternative Revenue Programs. The major alternative revenue programs can generally be segregated into two categories, programs that adjust billings for the effects of weather abnormalities or broad external factors or to compensate the utility for demand-side management initiatives (for example, no-growth plans and similar conservation efforts); and programs that provide for additional billings (incentive awards) if the utility achieves certain objectives, such as reducing costs, reaching specified milestones, or demonstratively improving customer service. Describes the method of revenue recognition related to long term power sales contracts and for nonutility generators that contain both fixed and variable pricing terms. Describes the nature and discloses the amount of any allowance for earnings on shareholders' equity capitalized for rate making purposes but not for the financial statements. The total amount of allowable costs capitalized during the period by the entity pertaining to Phase-In plans which were deferred on the expectation of future recovery. Describes any modifications or supplements to the terms of phase-in plans in effect during the current year or ordered for future years. Net change in the amount of costs deferred for rate-making purpose during the year and related to Phase-Ins. Describes the terms of phase-in plans in effect during the current year or ordered for future years. Describes how fuel costs are amortized and recorded and recovered through rates, such as under a fuel adjustment clause or other tracking arrangement. Describes the entity's accounting policies for liabilities for remediation of environmental matters, and may specify the conditions under which rate actions of a regulator provide reasonable assurance of the existence of an asset pertaining thereto. Environmental costs meeting certain criteria should be presented on the balance sheet as an asset and should not be offset against the liability. Contingent recoveries through rates that do not meet the criteria of paragraph 9 of FAS 71 or insurance claims for which recovery is not probable should not be recognized either as an asset or as a reduction of the probable liability. Discloses the amount of construction work in process that is included in the rate making process at period end. The amount of disallowed costs for rate making purposes for recently completed plants in regulated industries when this becomes probable. Such charges do not meet the requirements of an extraordinary item. Discloses the factors used to determine the present value amount of future cost recoveries that are probable and estimable related to plant abandonment's for regulated industries. Factors may include discount rates, probable time periods before recovery begins, and the probable period over which recovery is expected. Disclosure may describe the utility's legal obligations to perform retirement activities and associated long-lived assets, a reconciliation of the beginning and ending aggregate carrying amount of asset retirement obligations and the accounting. The disclosure may include retirement obligation, regulatory authorities, recent activities, cost recoveries expected, trust funding and assets, accounting, and assets and liabilities associated with decommissioning. Describes the nature and components of intangible utility plants. Tangible and intangible utility plants should be segregated as prescribed by the applicable regulatory authorities. Describes any abandonment's and recoveries through the rate making process. May describe a full, partial, or no return on the investment. Discloses the discount rate to determine the present value amount of future cost recoveries that are probable and estimable related to plant abandonment's for regulated industries. Discloses the period end balance sheet amount of total nuclear fuel under capital leases included in plants in service. Original cost of establishing intangible utility plants. Any changes made to the acquisition costs of intangible utility plants. Any changes made to the basis costs of intangible utility plants. The present value amount of future cost recoveries that are probable and estimable related to plant abandonment's for regulated industries. Describes the reasons why actual returns are below current allowable rates. Describes the continual or periodic assessment of the probability of future recovery of regulatory assets Presents information concerning the terms and significance of long term contracts to purchase power (generally referred to as purchase power agreements (PPAs) or power sale agreements (PSAs)) including date of contract expiration, share of plant output being purchased, estimated annual cost, annual minimum debt service payment required and amount of related long-term debt or lease obligations outstanding. May also discuss the determination as to whether the PPA/PSA contains a lease that is within the scope of FAS 13. The cost of power obtained under long-term purchase contracts, including payments required to be made when a production plant is not operating, should be included in the operating expenses section of the income statement. Additional disclosure should be given if the contract provides, or is expected to provide, in excess of five percent of current or estimated future system capability. This additional disclosure may be in the form of separate financial statements of the vendor entity or inclusion of the amount of the obligation under the contract as a liability on the balance sheet with a corresponding amount as an asset representing the right to purchase power under the contract. The information should disclose the allocable portion of interest included in charges under such contracts. Describes the costs that may be recovered by rates (for example, decommissioning, environmental, legal, income taxes). May also include procedures for estimating costs and the applicable accounting. Identifies what net regulatory assets are earning a return through rate billings. Estimated useful life of equipment owned (but not classified elsewhere) by the public utility. Period end book value of equipment owned (but not classified elsewhere) by the public utility. Period end book value of land owned by the public utility. Period end amount of construction work in progress in public utility Estimated useful life of vehicles owned by the public utility. Period end book value of vehicles owned by the public utility. Period end amount of total gross PPE Pump tax, commonly known as a Replenishment assessment. A charge on each acre-foot of groundwater extracted from the basin. Income from the pump taxes finances the replenishment of the basin and projects for water recycling and water quality improvements. The cash outflow to acquire debt and equity securities not classified as either held-to-maturity securities or trading securities which would be classified as available-for-sale securities and reported at fair value, with unrealized gains and losses excluded from earnings and reported in a separate component of shareholders' equity. The cash outflow from the acquisition of property as primarily intended to generate income for its owner. The cash outflow from construction costs to date on capital projects that have not been completed and assets being constructed that are not ready to be placed into service. The cash outflow from the acquisition of a piece of land, anything permanently fixed to it, including buildings, structures on it and so forth for development; includes real estate intended to generate income; excludes real estate acquired for use by the owner. The cash outflow associated with the purchase of an equity method investments, which are investments in joint ventures and entities in which the entity has an equity ownership interest normally of 20 to 50 percent and exercises significant influence. The cash outflow associated with the acquisition of the Federal Reserve Stock (equity interest in Federal Reserve Bank) during the period. The cash outflow for the purchase of amounts due from customers, clients, lessees, borrowers, or others under the terms of its agreements therewith. The cash outflow to acquire a debt financial instrument for which the entity has the ability and intent to hold until maturity. The cash outflow from the acquisition of a piece of land held for sale, anything permanently fixed to it, including buildings, structures on it, and so forth. The cash outflows from the purchase of net carrying value allocated to in-process research and development costs and materials acquired in a business combination. The cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill. The cash outflow associated with the investment in an entity in which the reporting entity shares control of the entity with another party or group. The cash outflow associated with the acquisition of an entity that is controlled by another entity or an entity that is related to it but not strictly controlled. The cash outflow associated with the purchase of all investments (debt, security, other) during the period. The cash outflow from the acquisition of real estate intended to generate income for the owner; excludes land acquired for use by the owner. The cash outflow for the purchase 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. The cash outflow associated with purchasing leases held for investment purposes during an accounting period. The cash outflow for payments to purchase life insurance policies for which the entity is the beneficiary. The cash outflow associated with purchasing loans held for investment purposes during the period. The aggregate cash outflow used to purchase all loans that are held with the intention to resell in the near future. The cash outflow from other loans and leases held-for-investment not otherwise defined in the taxonomy. The net cash outflow from sales of loans and leases held-for-investment. The cash outflow for the purchase of loan receivable arising from the financing of goods and services. The cash outflow from amounts paid for the rights to manage the property. The cash outflow from purchases of trading, available-for-sale securities and held-to-maturity securities. The cash outflow from the acquisition of a mineral right which is the right to extract a mineral from the earth or to receive payment, in the form of royalty, for the extraction of minerals. The cash outflow from the purchase of mining and mining related assets during the period. The cash outflow associated with the purchase of minority interest during the period. The cash outflow from the purchase of loan financed by home mortgage payments categorized as available for sale. The cash outflow used to purchase loans that are secured with real estate mortgage and are held with the intention to resell in the near future. The cash outflow from the purchase of receivables arising from the mortgage note on real estate. The cash outflow to purchase long lived physical asset use for the normal oil and gas operations and not intended for resale. The cash outflow to purchase long lived physical asset for use in the normal oil and gas operations and to purchase mineral interests in oil and gas properties not intended for resale. The cash outflow to purchase of mineral interests in oil and gas properties for use in the normal oil and gas operations and not intended for resale. The value of mortgage-based securitized assets that were created through the writing and securitizing new loans and through purchasing previously securitized assets. The cash outflow for acquisition of or capital improvements on other tangible or intangible assets not otherwise defined in the taxonomy. The cash outflow used to purchase loans (other than mortgage loans) that are held with the intention to resell in the near future. The cash outflow associated with the purchase of other real estate investments held by the entity for investment purposes not otherwise defined in the taxonomy. The cash outflow for the purchase of other receivables not otherwise defined in the taxonomy. The amount of acquisition cost of a business combination allocated to unmarketable securities for acquired entities in the mining industry. A revision in the estimates made in the allocation of the costs of an acquisition to the individual or groups of acquired assets, liabilities, in-process research and development, and goodwill. The cash outflow associated with other investments held by the entity for investment purposes not otherwise defined in the taxonomy. The cash outflow from the amount invested for projects in hopes of getting a future return or interest from it. The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. The cash outflow from the acquisition of a piece of land, anything permanently fixed to it, including buildings, structures on it and so forth; includes real estate intended to generate income for the owner; excludes real estate acquired for use by the owner. The cash outflow for the purchase of all receivables. The cash outflow from the acquisition of residential property intended to generate income for the owner. The cash outflow from temporary investment with specific maturity and interest rate that are prohibited for current use. The cash outflow to acquire investments (not to include restricted cash) that are pledged or subject to withdrawal restrictions. The cash outflow for the purchase of a retained interest in a receivable securitized via a structured process whereby interests in loans and other receivables are packaged, underwritten, and sold in the form of asset-backed securities. The cash outflow from the purchase of securitized credit card receivables. Securitization is the structured process whereby interests in loans and other receivables are packaged, underwritten, and sold in the form of asset-backed securities. The cash outflow from securities or other assets acquired with excess cash, having ready marketability and intended by management to be liquidated, if necessary, within the current operating cycle. The cash outflow associated with the acquisition from vendors of software programs or applications for internal use (that is, not to be sold, leased or otherwise marketed to others) that qualify for capitalization. The cash outflow from the purchase of US Government Securities Pledged Under Bond Indenture. The cash outflow for the purchase of waste water systems which includes the waste treatment and disposal facility and equipment to households and industry. The cash outflow for the purchase of a facility and equipment that provides water supply which includes wells, reservoirs, pumping stations, and control facilities. The cash outflow for the purchase of a facility and equipment that provides water supply which includes wells, reservoirs, pumping stations, and control facilities; and waste water systems which includes the waste treatment and disposal facility and equipment to households and industry. Interest earned from receivables purchased; for instance, receivables purchased through a factoring arrangement. The purchaser perspective of a repurchase agreement is a reverse repo. This represents the securities purchased under such agreement at the balance sheet date. The net cash inflow (outflow) associated with the acquisition or disposal of all investment such as debt, security and so forth during the period. Description of the purpose of activity relating to derivatives not designated as hedging instruments. For example, some derivatives are used to hedge risks but are not designated as hedges for accounting purposes. Description of the purpose of activity relating to foreign currency derivatives not designated as hedging instruments. For example, some derivatives are used to hedge risks but are not designated as hedges for accounting purposes. Description of the purpose of activity relating to interest rate derivatives not designated as hedging instruments. For example, some derivatives are used to hedge risks but are not designated as hedges for accounting purposes. Description of the purpose of activity relating to price risk rate derivatives not designated as hedging instruments. For example, some derivatives are used to hedge risks but are not designated as hedges for accounting purposes. Amount of each individual error being corrected in the cumulative adjustment. Disclose the nature and amount of prior period errors being corrected in the cumulative adjustment. This disclosure should also include when and how each error being corrected arose and the fact that the errors had previously been considered immaterial. Reflects the cumulative financial effect in the current period of a prior period misstatement, by error. Disclose the nature of each individual error being corrected in the cumulative adjustment. This disclosure should also include when and how each error being corrected arose and the fact that the errors had been previously been considered immaterial. Describes the nature of the error being corrected including when and how the error arose and the fact that the error had previously been considered immaterial. Detailed elements containing quantitative information about securitized assets and any other financial assets that it manages together with them: the total principal amount outstanding, the portion that has been derecognized, the portion that continues to be recognized in each category in the statement of financial position, and delinquencies at the end of the period. Also, credit losses, net of recoveries, during the period and average balances during the period. Long lived, depreciable assets used for the primary purpose of rail transportation, including railroad cars, tracks and ties. The range of stated interest rates of notes receivable. Total Aggregate Indebtedness divided by Net Capital. Aggregated amount of unprocessed and processed items to be used in manufacturing or production process. Carrying amount as of the balance sheet date of items purchased for usage as components of a finished product or pieces of machinery and equipment including any items in their natural and unrefined state. The amount of accumulated depreciation for the property as of the balance sheet date. The amount of a lien or mortgage outstanding as of the balance sheet date on a specific property. Date property was acquired. The original date the property was constructed. Gross amount at which buildings and improvements are carried at the end of the period. Gross amount at which land and buildings and improvements are carried at the end of the period for each property. Gross amount at which land is carried at the end of the period. Gross cost of improvements made to the property that were capitalized after acquisition through the balance sheet date. The remaining estimated economic life on which depreciation in the latest income statement was computed, typically stated in number of years (such as 5 or 4.5). Carrying amount as of the balance sheet date of land and buildings obtained through foreclosure proceedings or defeasance in full or partial satisfaction of a debt arrangement. Disclosures of real estate investment financial statements, real estate owned and retail land sales at the end of the reporting period. This element may be used as a single block of text to encapsulate the entire real estate disclosure including data and tables. Amount of real estate assets held for development or sale by the consolidated entity. The amount incurred to obtain a contract in which an individual or entity receives financial protection or reimbursement against real estate losses from an insurance company. Amount of cost of sales related to the revenue recognized by investments in real estate partnerships and special purpose entities. Amount of revenue recognized from investments in real estate partnerships and special purpose entities. The book value of investments in real estate joint ventures including direct and indirect investments. Investments in real estate held solely for investment purposes (income production and capital appreciation). This element represents direct equity investments in real estate projects (Land, buildings and improvements owned for income production and capital accretion potential) and certain loans accounted for as real estate investments. For loans accounted for as real estate investments, the entity (lender) has virtually the same risks and rewards as those of owners or joint venture participants. Such arrangements are treated as if the entity actually has an ownership interest in the property. In such arrangements, the entity (lender) participates in expected residual profits, which may be in the form of an equity kicker or a higher than usual effective interest rate. At the outset and during the construction and development of the property, the borrower generally has little or no equity in the property and the entity's (lender's) only source of repayment is the proper ty. The entity (lender) generally (a) agrees to provide substantially all funds to acquire, develop, and construct the property, (b) funds the commitment or origination fees or both, and (c) funds interest during the development and construction of the property. Show separately any accumulated depreciation. State any reduction to fair market value from the carrying value of the related loan at the time of acquisition/foreclosure which shall have been accounted for as a loan loss, or any impairment losses taken against real estate owned investment held for use or resale. Describes the basis of presentation and financial statement caption of amounts included in real estate owned in the accompanying balance sheet (such as Other Assets). Describes the basis at which other real estate is carried including the basis for recording the amount of real estate owned either (i) acquired by foreclosure; (ii) in judgment and subject to redemption; (iii) acquired for development (i.e., investment) and resale. The description may include a summary of the accounting for and reporting of amounts included in real estate owned. Describes the origin of assets classified as real estate owned (i.e., acquired through foreclosure) and the nature thereof (i.e., property, investment interest). Show separately any valuation allowance loss on disposition of real estate owned. Disclosures related to real estate owned (as defined). Generally, the largest component of real estate owned by lenders is assets taken in settlement of troubled loans through surrender or foreclosure. Real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned. Amount of the valuation allowance for real estate owned that was applied in the period against the carrying amount of real estate owned that was sold, written down or written off. Describes the policy for establishing and maintaining the valuation allowance related to real estate owned. Note that for each period for which an income statement is required, disclosures should be made in a note as to the changes in the allowance, including balances at beginning and end of period, provision charged to income, and losses charged to the allowance. Amount of the increase in the real estate owned valuation allowance that is charged against earnings in the period. For each period for which an income statement is required, disclosures should be made in a note as to the changes in the allowance, including balances at end of period. Represents the full disclosure or disclosures related to real estate owned (as defined). Generally, the largest component of real estate owned by lenders is assets taken in settlement of troubled loans through surrender or foreclosure. Real estate investments, real estate loans that qualify as investments in real estate, and premises that are no longer used in operations may also be included in real estate owned. Represents a total which may include the following: (1) land available-for-sale; (2) land available-for-development; (3) investments in building and building improvements; (4) tenant allowances; (5) developments in-process; (6) rental properties; and (7) other real estate investments. The net book value of real estate property held for investment purposes. The aggregate revenue from real estate operations during the reporting period. Amount based on the assessed value of real estate by the local government. The tax is usually based on the value of property (including the land). While real estate insurance is the amount incurred to obtain a contract in which an individual or entity receives financial protection or reimbursement against real estate losses from an insurance company. The amount of tax based on the assessed value of real estate by the local government. The tax is usually based on the value of property (including the land). Increases and decreases in equity (net assets) from peripheral or incidental sales of investments of an entity except those that result from revenues or investments by owners. The losses included in earning resulting from the sale of debt and equity securities. Disclose the explanation as to why there was a change regarding the planned sale of the asset or disposal group. Amount of recapitalization costs for professional fees associated with restructuring a company's debt and equity mixture that do not qualify for capitalization. Essentially, the process involves the exchange of one form of financing for another. Recapitalization can be undertaken for a number of reasons, such as defending against a hostile takeover, minimizing taxes, or implementing an exit strategy for venture capitalists. The receipt of assets, such real estate or equity interest, in settlement of monies owed. Carrying amount as of the balance sheet date of tariffs due either from customers or suppliers arising from sales or purchases, or as previously overpaid to tax authorities or vendors. Describes an entity's accounting policy for finance, loan and lease receivables, including those held for investment and those held for sale. This disclosure may include (1) the basis at which such receivables are carried in the entity's statements of financial position (2) how the level of the allowance for loan and lease losses is determined (3) when impairments, charge-offs or recoveries are recognized for such receivables (4) the treatment of origination fees and costs, including the amortization method for net deferred fees or costs (5) the treatment of any premiums or discounts or unearned income (6) the entity's income recognition (revenues, expenses and gains and losses arising from committing to issue, issuing, granting, collecting, terminating, modifying and holding loans) policies for such receivables, including those that are impaired, pa st due or placed on nonaccrual status and (7) the treatment of foreclosures or repossessions. Describes an entity's accounting policy and methodology for estimating its allowance for loan and lease losses, and any liability the entity has recorded for off-balance sheet credit losses. The description should identify the factors that influenced management of the entity in establishing the level of the allowance (for example, historical losses and existing economic conditions) and also may include discussion of the risk elements relevant to particular categories of receivables. The disclosure may also include the basis for determining each element of the allowance for loan and lease losses. Describes an entity's accounting policy for its nonperforming loans. This disclosure should include the entity's policy for (1) placing loans on nonaccrual status (or discontinuing accrual of interest) and recording payments received on nonaccrual loans, and the policy for resuming accrual of interest, (2) charging-off uncollectible loans, and (3) determining past due or delinquency status (that is, whether past due status is based on how recently payments have been received or contractual terms). Describes an entity's accounting policy and methodology for estimating its allowance for loan and lease losses, and its accounting policy for nonperforming loans. The description should identify the factors that influenced management of the entity in establishing the level of the allowance (for example, historical losses and existing economic conditions) and also may include discussion of the risk elements relevant to particular categories of receivables. The disclosure also may describe any liability the entity has recorded for off-balance sheet credit losses and may include the basis for determining each element of the allowance for loan and lease losses.The disclosure also should discuss the entity's policy for (1) placing loans on nonaccrual status (or discontinuing accrual of interest) and recording payments received on nonaccrual loans, and the policy for resuming accrual of interest, (2) charging-off uncollectible loans, and (3) determining past due or delinquency status (that is, whether past due status is based on how recently payments have been received or contractual terms). Describes an entity's accounting policy for foreclosed assets or repossessions. Describes an entity's accounting policy for those finance, loan and lease receivables classified as held for investment. This disclosure may include (1) the basis at which such receivables are carried in the entity's statements of financial position (2) how the level of the allowance for loan and lease losses is determined (3) when impairments, charge-offs or recoveries are recognized for such receivables (4) the treatment of commitment and other fees and loan origination costs (including, if applicable, how the entity accounts for fees and costs associated with credit cards that are either purchased or originated) (5) the treatment of any premiums or discounts or unearned income (6) the entity's income recognition policies for such receivables, including those that are impaired, past due or placed on nonaccrual status (for impaired loans, the entity must disclose its policy for recognizing interest income on such loans, including how cash receipts are recorded) and (7) the treatment of foreclosures or repossessions. Describes an entity's accounting policy for those finance, loan and lease receivables classified as held for sale. This disclosure may include how the entity determines when to classify a loan or receivable as held for sale, the basis at which such receivables are carried in the entity's statements of financial position, how such receivables are valued, the method used to determine the lower of cost or fair value (that is, on an aggregate or individual asset basis), the treatment of commitment and other fees and origination costs, and how transfers to and from the held for investment portfolio are accounted for. Amount due from customers for fees and charges arising from transactions related to the entity's brokerage activities and operations. The face amount of all receivables that will be sold to other entities, including trade and loan receivables. Explain how the registrant determines which trade receivables are initially accounted for as held for sale or are later transferred to the held for sale classification. Provide other pertinent methodology, assumptions and comments. Describe the method used to determine the lower of cost or fair value for trade accounts receivable. The aggregate of (trade) accounts and loans receivables that will be sold to other entities, at lower of cost or net realizable value. The total amount due to the Entity from outside sources, including trade accounts receivable, notes and loans receivable, as well as any other types of receivables, net of allowances established for the purpose of reducing such receivables to an amount that approximates their net realizable value. Describes how an entity determines the level of its allowance for doubtful accounts for its trade and other accounts receivable balances, and when impairments, charge-offs or recoveries are recognized. The description should identify the factors that influenced management of the entity in establishing the level of the allowance (for example, historical losses and existing economic conditions) and may also include discussion of the risk elements relevant to particular categories of receivables. Describes an entity's accounting policy for treatment of the receivables not billed or billable. Describes an entity's accounting policy for trade and other accounts receivables. This disclosure may include the basis at which such receivables are carried in the entity's statements of financial position (for example, net realizable value), how the entity determines the level of its allowance for doubtful accounts, when impairments, charge-offs or recoveries are recognized, and the entity's income recognition policies for such receivables, including its treatment of related fees and costs, its treatment of premiums, discounts or unearned income, when accrual of interest is discontinued, how the entity records payments received on nonaccrual receivables and its policy for resuming accrual of interest on such receivables. If the enterprise holds a large number of similar loans, disclosure may include the accounting policy for the anticipation of pr epayments and significant assumptions underlying prepayment estimates for amortization of premiums,discounts, and nonrefundable fees and costs. Disclosure of the unamortized amount of the discount on the note or receivable which is deducted from the face amount of the receivable or loan. The discount or premium is the difference between the present value and the face amount. The due date of the receivable or note with discount or premium. Yield on the receivable, on which interest has been imputed, as calculated from its issuance value or purchase price. The calculated effective interest rate considers factors such as the issued face value or price paid for the receivable, the time period between payments, and the time until maturity [full receipt] of the receivable. The principle amount of the receivable or note before consideration of the discount or premium. The receivable or note face amount less the unamortized discount or premium. Disclosure of the unamortized amount of the premium on the note or receivable which is added to the face amount of the receivable or loan. The discount or premium is defined as the difference between the present value and the face amount. The balance represents securities that were received by the lender when a borrower defaulted on the terms and condition of a specified debt agreement. Reconciliation of the total of the reportable segments' measures of profit or loss to the entity's consolidated income before income taxes, extraordinary items, discontinued operations, and the cumulative effect of changes in accounting principles. However, if an entity allocates items such as income taxes and extraordinary items to segments, it may choose to reconcile the total of the segments' measures of profit or loss to consolidated income after those items. Carrying amount as of the balance sheet date of a loss contingency accrual which will be resolved (typically through payment) within one year or the normal operating cycle, if longer. Carrying amount as of the balance sheet date of a loss contingency accrual which will be resolved (typically through payment) after one year or beyond the normal operating cycle, if longer. Carrying amount as of the balance sheet date of a loss contingency accrual. Excludes environmental contingencies, guarantees, warranties and unconditional purchase obligations. Current portion of the carrying value of a recorded receivable related to a loss contingency at the end of the reporting period. Noncurrent portion of the carrying value of a recorded receivable related to a loss contingency at the end of the reporting period. Carrying value of a recorded receivable (a recovery) related to a loss contingency at the end of the reporting period. DOES NOT INCLUDE environmental contingencies, guarantees, warranties and unconditional purchase obligations. States the combined aggregate amount of maturities and sinking fund requirements for a long-term unconditional purchase obligation that has been recognized on the balance sheet. The cash inflow from loans reinstated and recovered that were previously deemed uncollectible. Return of or reimbursements received in relation to direct costs and expenses previously paid or incurred. Revenue from billings to utility customers to recover what are also referred to as stranded assets or stranded investments. These are assets that formerly regulated utilities with monopolies on local service are allowed to recover during their transition to deregulated suppliers in competitive markets. Essentially, these investments are sunk costs, made by utilities under the old regulated system, which might not be recovered in a truly competitive marketplace. However, since they were valid investments at the time, the utilities are allowed to recover these costs from customers (for example, an investment in electrical generation assets that may not be recouped if customers are now allowed to purchase electricity from another utility). Description of type or class of redeemable convertible preferred stock. Convertible redeemable preferred stock possess conversion and redemption features. The stock has redemption features that are outside the control of the issuer. Amount to be paid per share by entity upon redemption. The maximum number of redeemable convertible preferred shares permitted to be issued by an entity's charter and bylaws. The number of redeemable convertible preferred shares that have been sold (or granted) to the entity's shareholders. Shares issued includes shares outstanding and shares held in treasury. The number of redeemable convertible preferred shares that have been issued and are held by the entity's shareholders. Shares outstanding equals shares issued minus shares held in treasury. Value of redeemable convertible preferred shares outstanding. Value may be calculated differently depending on whether the stock is issued at par value, no par or stated value. Value of a new issue of convertible redeemable preferred stock that has been applied for by investors. The shares have not yet been issued. Amount of subscriptions receivable for shares subscribed but unissued. Capital stock of an entity that has priority over common stock in the distribution of dividends and in the event of liquidation of the entity. This schedule describes redeemable convertible preferred stock. Description of type or class of redeemable preferred stock. For instance, cumulative preferred stock, noncumulative preferred stock, convertible or series. Amount to be paid per share by entity upon redemption. The maximum number of redeemable preferred shares permitted to be issued by an entity's charter and bylaws. The number of redeemable preferred shares that have been sold (or granted) to the entity's shareholders. Shares issued includes shares outstanding and shares held in treasury. The number of redeemable preferred shares that have been issued and are held by the entity's shareholders. Shares outstanding equals shares issued minus shares held in treasury. Value of redeemable preferred shares outstanding. Value may be calculated differently depending on whether the stock is issued at par value, no par or stated value. Value of a new issue of redeemable preferred stock applied for by investors. The shares have not yet been issued. Description of the type or class of redeemable preferred stock, including its redemption features (for example, sinking fund, at option of holders, our of future earnings), and the rights of holders, if any, in the event of default, including the effect, if any, on junior securities in the event a required dividend, sinking fund, or other redemption payment(s) is not paid. Include also a description of stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer. Amount of subscriptions receivable for shares subscribed but unissued. Table of capital stock of an entity that has priority over common stock in the distribution of dividends and in the event of liquidation of the entity. This schedule describes redeemable preferred and convertible preferred stock and applies to preferred stock with mandatory redemption features that are outside the control of the issuer. This disclosure may include a description by series, value, shares authorized, issued and outstanding, redemption price per share and subscriptions receivable. Aggregate value of all preferred stock outstanding, that embody an unconditional obligation requiring the issuer to redeem the instrument by transferring its assets at a specified or determinable date (or dates) or upon an event certain to occur, including convertible preferred, excluding additional paid in capital, at the financial statement date. The cash outflow for a borrowing recorded for a lease meeting the criteria for capitalization (with maturities within one year or the normal operating cycle of the entity, if longer). A potential favorable financial consequence resulting from a ruling or change in tax laws. Paying off of an existing obligation from the proceeds of a new borrowing obtained by the entity. Long lived, depreciable assets used to process natural resources into a marketable finished product. Description of refunds which may be paid in connection with government contract renegotiations that exist at the balance sheet date but cannot be reasonably estimated. Amount of renegotiation refunds which have been determined to be probable and reasonably estimated at the balance sheet date. The carrying amount as of the balance sheet date of the liability representing the obligation under the registration payment arrangement. States that there is no limitation to the maximum potential amount of consideration that could be transferred under the registration payment arrangement. Describes the event or circumstance that would trigger the transfer of consideration under the registration payment arrangement. Describes the financial instrument subject to the registration payment arrangement. State the line item on the income statement where gains or losses under the registration payment arrangement are classified. Identifies the line item on the balance sheet reflecting the liability for the registration payment obligation. Describes the maximum potential amount of consideration, undiscounted, that could be transferred under the registration payment arrangement. Describes the settlement alternatives, if any, contained in the terms of the registration payment arrangement and indicates the party that controls the settlement alternatives. Describes the term of the registration payment arrangement. Information pertinent to describing and quantifying a commitment or performance under a commitment to a recipient of an entity's shares (such as to shareholders of an acquired entity) to register the recipient's holdings of such shares, by payment arrangement. Discloses information about each registration payment arrangement or each group of similar arrangements. The amount of regulated exploration and production operating revenues recognized during the period. The amount of regulated field services operating revenues recognized during the period. The amount of regulated fossil fuel operating revenues recognized during the period. The amount of regulated gas operating revenues recognized during the period. The amount of regulated nuclear operating revenues recognized during the period. The amount of regulated other operating revenues recognized during the period. The amount of regulated pipeline operating revenues recognized during the period. The amount of regulated steam operating revenues recognized during the period. The amount of regulated water operating revenues recognized during the period. The total amount of regulated operating revenues recognized during the period. Companies or operations of companies that are regulated by governmental organizations (local, state, county, country) or other regulatory bodies. The total amount of operating revenues recognized during the period. Operations of companies, both regulated and unregulated. The amount for the individual regulatory asset as itemized in a table of regulatory assets as of the end of the period Discloses the amount of regulatory assets related to the loss on early extinguishment of debt. Discloses the amount of regulatory asset arising from the difference between net periodic pension cost, according to US GAAP, and the amount of pension cost considered for rate-making purposes, according the actions of the regulator. Carrying amount as of the balance sheet date of capitalized costs of regulated entities that are expected to be recovered through revenue sources within one year or the normal operating cycle, if longer. Such costs are capitalized if they meet both of the following criteria: a. It is probable that future revenue in an amount at least equal to the capitalized cost will result from inclusion of that cost in allowable costs for rate-making purposes. b. Based on available evidence, the future revenue will be provided to permit recovery of the previously incurred cost rather than to provide for expected levels of similar future costs. If the revenue will be provided through an automatic rate-adjustment clause, this criterion requires that the regulator's intent clearly be to permit recovery of the previously incurred cost. Carrying amount as of the balance sheet date of capitalized costs of regulated entities that are not expected to be recovered through revenue sources within one year or the normal operating cycle if longer. Detailed information about current assets that are created when regulatory agencies permit public utilities to defer costs to the balance sheet. Detailed information about current assets that result from rate actions of a regulator. If certain criteria are met, an enterprise capitalizes all or part of an incurred cost that would otherwise be charged to expense. Description containing the entire regulatory current liabilities disclosure as a single block of text. Detailed information about current liabilities that result from rate actions of a regulator. Rate actions of a regulator can impose a current liability on a regulated enterprise resulting in a regulatory liability. Detailed information about current liabilities that result from rate actions of a regulator. Rate actions of a regulator can impose a current liability on a regulated entity resulting in a regulatory liability. The end date for recovery of the individual regulatory current liability in a schedule of regulatory current liabilities The amount for the individual regulatory current liability as itemized in a table of regulatory current liabilities as of the end of the period The amount for the individual regulatory liability as itemized in a table of regulatory liabilities as of the end of the period Discloses the amount of regulatory liabilities related to the gain on early extinguishment of debt. Discloses the amount of regulatory liability arising from the difference between net periodic pension cost, according to US GAAP, and the amount of pension cost considered for rate-making purposes, according the actions of the regulator. Discloses the amount of regulatory liabilities related to postretirement benefit costs. Discloses the amount of regulatory liabilities related to revenues subject to refund. The amortization period for recovery of the individual regulatory noncurrent asset in a schedule of regulatory noncurrent assets The end date for recovery of the individual regulatory noncurrent asset in a schedule of regulatory noncurrent assets. Detailed information about noncurrent assets that are created when regulatory agencies permit public utilities to defer costs to the balance sheet. These amounts would otherwise be required to appear on the company's income statement and would be charged against current expenses or revenues. Detailed information about noncurrent assets that are created when regulatory agencies permit public utilities to defer costs to the balance sheet. Description containing the entire regulatory noncurrent liabilities disclosure as a single block of text. Regulatory noncurrent liabilities are created when regulatory agencies permit public utilities to defer revenues to the balance sheet. Detailed information about noncurrent liabilities that result from rate actions of a regulator. Rate actions of a regulator can impose a liability on a regulated entity resulting in a regulatory liability. The amortization period for recovery of the individual regulatory noncurrent liability in a schedule of regulatory noncurrent liabilities The amount for the individual regulatory noncurrent liability as itemized in a table of regulatory noncurrent liabilities as of the end of the period. Statement regarding federal and state laws and regulations related to restrictions on banking or savings institution's ability to pay dividends. Repayment received for expenses incurred on behalf of the client or customer. Describes the existence, magnitude and pertinent information pertaining to insurance which has been ceded to or assumed from another insurance company. The amount of the provision for the period for claims and benefits incurred on contracts written or acquired by the insurer in other than reinsurance arrangements. The amount of the provision for the period for claims and benefits incurred on contract risks assumed from other (ceding) insurers under reinsurance arrangements. The reduction in the amount of the provision for the period for claims and benefits incurred on contract risks ceded to other insurers under reinsurance arrangements. Methodology and assumptions used in determining the estimated ultimate cost of settling claims relating to insured events that have occurred on or before a particular date for those liabilities owed to another party as a result of assuming another insurer's primary obligation. Amount of premiums assumed from other companies. Amount of premiums ceded to other companies. Net amount of gross premiums, less premiums ceded to other companies, plus premiums assumed from other companies; which represents the net amount of premium revenue on the income statement. Percentage of amount of premiums assumed from other companies to net amount of premiums. Describe the type of insurance policy. Gross amount of premium revenue. Describes the information required to be disclosed which includes the type of insurance, gross amount of premiums, premiums ceded to other companies, premiums assumed from other companies, net amount of premium revenue, and the percentage of the premiums assumed to net premium revenue. The consideration due to the assuming enterprise as of the balance sheet date under the terms of the reinsurance contract in exchange for the right to receive reimbursement from such entity for covered claims and expenses. The sum for all reinsurance arrangements of the known and estimated amount recoverable as of the balance sheet date from a given reinsurer for claims paid or incurred by the ceding insurer and associated claims settlement expenses for each reinsurance arrangement (or, the sum of all cases determined individually probably applying different assumptions to each arrangement). The portion of reinsurance receivables representing the aggregate amount of estimated amounts due as of the balance sheet date from another insurer; also called reinsurance recoverables or unpaid losses recoverable, that are expected based upon statistical projections of incurred claims and claims settlement expenses which have not yet been reported to the insurer. Receivables currently due from reinsurers for ceded paid losses The known and estimated amount recoverable as of the balance sheet date from reinsurers for claims paid or incurred by the ceding insurer and associated claims settlement expenses, including estimated amounts for claims incurred but not reported, and policy benefits, net of any related valuation allowance. Also called unpaid losses recoverable. Sum of the amount of guaranteed minimum benefits the ceding insurer expects to recover on insurance policies ceded to other insurance entities as of the balance sheet date for all guaranteed benefit types. Amount included in cost of sales related to transactions with related parties incurred and recorded in the statement of operations for the period. Description of deposits held by the entity for a related party (entity, shareholder, employee) including any terms of the arrangement that would not be available to others in the normal course of business. Amount of deposits held by the entity for a related party (entity, shareholder, employee). Affiliates of the entity; other entities for which investments are accounted for by the equity method by the entity; trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; principal owners of the entity; its management; members of the immediate families of principal owners of the entity and its management; and other parties with which the entity may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. Another party also is a related party if it can significantly influence the management or operating policies of the transacting parties or if it has an ownership interest in one of the transacting parties and can signific antly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The aggregate amount of receivables to be collected from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth, at the financial statement date. which are usually due within one year (or one business cycle). Aggregate amount of receivables to be collected from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth, at the financial statement date. which are usually due after one year (or one business cycle). Amount of transactions with related party during the financial reporting period. Maturity or expiration date of arrangements with a related party (that is, leasing and debt arrangements between related parties). A description of the related party transaction, including transactions to which no amounts or nominal amounts were ascribed and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements. Examples of common related party transactions are, sales, purchases and transfers of realty and personal property, services received or furnished, loans to and from top management and affiliates. Description of the effects of any change in the method of establishing the terms of a related party transaction (that is, pricing terms) from that used in the preceding period. Identify the stated interest rate per the agreement (that is, leasing and debt arrangements between related parties). Description of the terms and manner of settlement of the related party transaction. Description and amounts for significant related party transactions. This element may be used for the entire related party transactions disclosure as a single block of text. Disclosure may include: the nature of the relationship(s), a description of the transactions, the amount of the transactions, and amounts due to or from related parties. If the entity and one or more other entities are under common ownership or management control and this control affects the operating results or financial position, disclose the nature of the control relationship even though there are no transactions between the entities. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates. Description and amounts for significant related party transactions. Disclosure may include: the nature of the relationship(s), a description of the transactions, the amount of the transactions, and amounts due to or from related parties. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates. Amount of furniture inventory held for rental to third parties, stated at cost, net of accumulated depreciation. Income earned by providing the use of assets to an outside party in exchange for a payment or series of payments that is nonoperating in nature. Carrying amount of income producing properties held for rental. Cash received for rents during the current period. Description of reorganization items related to debtor-in-possession facility financing costs. Description of reorganization items related to the discharge of claims and liabilities upon emergence from bankruptcy. Description of reorganization items related to employee related charges. Description of reorganization items related to impairment loss. Description of reorganization items related to interest income on accumulated cash. Description of reorganization items related to legal and advisory professional fees related to entities in bankruptcy. Description of reorganization items related to net (gain) loss on asset sales. Description of reorganization items related to net (gain) loss on rejection of leases. For example description would include description of store closings by a retailer. Description of reorganization items related to net (gain) loss on settlement of other claims for entities in bankruptcy. Description of reorganization items related to legal and advisory professional fees related to entities not in bankruptcy. Description of reorganization items related to net (gain) loss on settlement of other claims for entities not in bankruptcy. Description of other reorganization items. Description of reorganization items related to pension and other postretirement related charges. Description of reorganization items related to the provision for expected allowed claims. Description of reorganization items related to retiree related charges. Description of reorganization items related to revaluation of assets and liabilities upon emergence from bankruptcy in a situation in which fresh-start accounting is being applied. Description of reorganization items related to revaluation of customer-related obligations. For example, changes in frequent flyer obligations in the airline industry. Description of write-off of deferred financing costs and debt discounts related to prepetition debt obligations. Total amount of reorganization items. Description and amounts of reorganization under Chapter 11 of the US Bankruptcy Code. This element may be used as a single block of text to encapsulate the entire disclosure including data and tables. Element of reorganization value related to cash in excess of normal operating needs. Description of methodology and assumptions (such as discount rates, tax rates, and number of years of for which cash flows are projected, as well as sensitivity of assumptions that would have significantly affected the value and assumptions about anticipated conditions at variance from current conditions that are not otherwise apparent) related to determination of reorganization value. Element of reorganization value related to estimated net realizable value of asset dispositions. Element of reorganization value related to present value of discounted cash flows of the emerging entity. Total reorganization value Full or partial payoff of funds borrowed. The cash outflow for an insurance contract under which the policy holder make a lump sum payment or a series of payments in exchange for periodic payments to the policyholder beginning immediately or at some future date. The cash outflow from the repayments of debt originally issued by another party but is assumed by the entity. The cash outflow to settle a bank borrowing during the year. The cash outflow to reacquire equity security that embodies an unconditional obligation requiring the issuer to redeem the securities by transferring the assets at a specified or determinable date (or dates) or upon an event that is certain to occur. The cash outflow from repayment of borrowings to finance the cost of construction. The cash used to settle the borrowing issued by the entity involved in financial services operations. The cash outflow from the repayment of debt instrument issued, secured by a first mortgage deed of trust, containing a pledge of real property. The lender has the highest claim on the property in case of default. The cash outflow from repayment of obligation involving financial instrument to hedge interest rate exposure. Swaps are used to assist in the management of interest rates and cash flows. The cash outflow for the settlement of obligation drawn from a contractual arrangement with the lender, including letter of credit, standby letter of credit and revolving credit arrangements, under which borrowings can be made up to a specific amount at any point in time with maturities due beyond one year or the operating cycle, if longer. The cash outflow to pay off an obligation from a contractual arrangement with the lender, including letter of credit, standby letter of credit and revolving credit arrangements, under which borrowings can be made up to a specific amount at any point in time with either short term or long term maturity. The cash outflow for the obligation for lease meeting the criteria for capitalization (with maturities exceeding one year or beyond the operating cycle of the entity, if longer). The cash outflow associated with security instrument that either represents a creditor or an ownership relationship with the holder of the investment security with a maturity of beyond one year or normal operating cycle, if longer. The cash outflow for debt initially having maturity due after one year or beyond the normal operating cycle, if longer. The cash outflow for a borrowing supported by a written promise to pay an obligation. The cash outflow for the payments made by the entity, generally on a straight-line basis over periods ranging from five to forty years to developers, builders, government agencies and municipalities for borrowings received in construction. The cash outflow for the payment of other borrowing not otherwise defined in the taxonomy. The cash outflow for borrowing not otherwise defined in the taxonomy (with maturities initially due after one year or beyond the operating cycle if longer). The cash outflow from settlement of debt security issued by a state, certain agencies or authorities, a local government, or development corporation to finance the construction of air- or water-pollution control facilities or sewage or solid waste disposal facilities pursuant to federal law. The bonds are backed by the credit of the beneficiary of the financing rather than the credit of the issuer. New issues of these bonds are prohibited under the 1986 Tax Law. The cash outflow for the payment of borrowing made from related party where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. The cash outflow from the payment of collateralized debt obligation (backed by pledge, mortgage or other lien in the entity's assets). The cash outflow for a debt where holder has highest claim on the entity's asset in case of bankruptcy or liquidation during the period. The cash outflow for a borrowing not otherwise defined in the taxonomy having initial term of repayment within one year or the normal operating cycle, if longer. The cash outflow for a borrowing having initial term of repayment within one year or the normal operating cycle, if longer. The cash outflow for an obligation which places a lender in a lien position behind debt having a higher priority of repayment (senior loan) in liquidation of the entity's assets scheduled to be repaid within one year or in the normal operating cycle of the entity, if longer. The cash outflow from the repayment of collateralized debt securities not subject to tax. The cash outflow from the repayment of uncollateralized debt securities not subject to tax. The cash outflow from the payment of uncollateralized debt obligation (where debt is not backed by the pledge of collateral). Costs of settling insured claims and costs incurred in the claims settlement process for the specified year specifically for claims that have already been submitted to the insurance company for reimbursement. Comments regarding costs of settling insured claims and costs incurred in the claims settlement process for the specified year specifically for claims that have already been submitted to the insurance company for reimbursement. The accrued obligation as of the balance sheet date which represents the cost of settling insured claims and insured claims relating to insured events that have occurred but have not yet been reported to the insurer or reinsurer as of the date of the financial statements. Comments regarding costs of settling insured claims and costs incurred in the claims settlement process for the specified year for claims that have and have not already been submitted to the insurance company for reimbursement. A component of an entity for which there is an accounting requirement to report separate financial information on that component in the entity's financial statements. The amount at risk under repurchase agreements is defined as the excess of carrying amount (or market value, if higher than the carrying amount or if there is no carrying amount) of the securities or other assets sold under agreement to repurchase, including accrued interest plus any cash or other assets on deposit to secure the repurchase obligation, over the amount of the repurchase liability (adjusted for accrued interest). This item must be reported when the amount at risk under resale agreements with any individual counterparty or group of related counterparties exceeds 10 percent of stockholders' equity. This identifies the counterparty or group of related counterparties to repurchase agreements with whom the aggregate amount of repurchase agreements exceeds 10 percent of stockholders' equity. This equals the weighted average maturity (weighted by amount of the agreement) of all repurchase agreements with this counterparty. A contract obligating or giving the seller of an asset the right or obligation to buy back the asset at a specified price on a given date. This describes the accounting policy for recording interest expense for repurchase agreements. This describes the accounting policy for transactions similar to repurchase agreements but that do not meet the SFAS definition of a repurchase agreement. This describes the reasons that the entity enters into repurchase agreements. This describes how securities purchased under agreements to repurchase are categorized on the entity's financial statements. This describes the entity's policy with regard to collateral required and collateral rights on securities sold under agreements to repurchase. This is the amount of interest expense incurred during the reporting period as a result of repurchase agreements. This describes the time frame of the terms of the entity's repurchase agreements. This describes the entity's provisions to ensure that the market value of the underlying assets remains sufficient to protect the entity in the event of default by the counterparty. This describes the policy for reporting repurchase agreements and securities purchased under resell agreements when agreements are with the same counterparty This describes the accounting policy for transactions similar to repurchase agreements but that do not meet the SFAS definition of a repurchase agreement. This describes which carrying amount is used for securities sold under repurchase agreements and the method used to determine that amount. The cash outflow to reacquire common stock during the period. The cash outflow from the repayment of debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder. The cash outflow to reacquire preferred stock originally issued and identified as security that can be exchanged for another type of financial security. This repurchased stock is held in treasury. Reacquisition of capital stock by the entity for purposes of holding it in treasury until reissuance or retirement, or of reducing outstanding shares. The cash outflow associated with the repurchase of amount receive from entity's first offering of stock to the public. The cash outflow to return capital to noncontrolled interest, which generally occurs when minority shareholders reduce their ownership stake (in a subsidiary of the entity). This element does not include dividends paid to minority shareholders. The cash outflow to reacquire preferred stock during the period. The cash outflow associated with the repurchase of amount receive from entity's raising of capital via private rather than public placement. The cash outflow to reacquire callable preferred stock which is identified as being convertible to another type of financial security. The cash outflow for reacquisition of callable preferred stock. This describes the policy to protect against credit exposure during repurchase and resale agreements. This describes the reasons that the entity enters into repurchase and resale agreements. This describes how securities sold under repurchase agreements and securities purchased under resell agreements are categorized on the entity's financial statements. This describes the entity's policy with regard to collateral required and collateral rights on securities sold under agreements to repurchase. This describes the entity's provisions to ensure that the market value of the underlying assets associated with repurchase and resale agreements remains sufficient to protect the entity in the event of default by the counterparty. This describes the policy for reporting repurchase agreements and securities purchased under resell agreements when agreements are with the same counterparty This element may be used to describe the policy towards repurchase agreements (also known as repos) and resale agreements (also known as reverse repurchase agreements or reverse repos). This element may be used to disclose information at an aggregated level instead of using the detailed elements. This describes which carrying amount is used for securities sold under repurchase agreements and securities purchased under resell agreements and method used to determine that amount. The aggregate amount paid by the entity to reacquire the right to purchase equity shares at predetermined price, usually issued together with corporate debt. The amount of net capital required to be maintained under the Commodity Futures Trading Commission's minimum financial requirements, pursuant to the Commodity Exchange Act, less the market value of certain commodity options. The amount at risk under resale agreements (reverse repurchase agreements) is defined as the excess of the carrying amount of the resale agreements over the market value of assets delivered pursuant to the agreements by the counterparty to the registrant (or to a third party agent that has affirmatively agreed to act on behalf of the registrant) and not returned to the counterparty, except in exchange for their approximate market value in a separate transaction. This item must be reported when the amount at risk under resale agreements with any individual counterparty or group of related counterparties exceeds 10 percent of stockholders' equity. This identifies the counterparty or group of related counterparties to resale agreements with whom the aggregate amount of resale agreements exceeds 10 percent of stockholders' equity. This equals the weighted average maturity (weighted by amount of the agreement) of all resale agreements with this counterparty. This describes the policy to protect against credit exposure during resale agreements. This describes the reasons that the entity enters into resale agreements (also known as reverse repurchase agreements). This describes how securities purchased under agreements to resell (also known as reverse repurchase agreements) are categorized on the entity's financial statements. This describes the policy with regards to collateral in the event of a default by the counter party of a resale agreement. The amount of interest income generated by resale agreements. This describes the time frame of the terms of the entity's resale agreements. This describes the entity's provisions to ensure that the market value of the underlying assets remains sufficient to protect the entity in the event of default by the counterparty. This describes the policy for reporting repurchase agreements and securities purchased under resell agreements when agreements are with the same counterparty This describes the entity's policy for taking possession of securities or other assets purchased under agreements to resell (reverse repurchase agreements). This describes which carrying amount is used for securities purchased under resell agreements and the method used to determine that amount. A general description of the capitalized costs of a research and development nature that were acquired in a transaction other than a business combination. The fair value of capitalized costs of a research and development nature that were acquired during the period in a transaction other than a business combination. Identifies the line item in the income statement reflecting the write-off of a research and development asset acquired in a transaction other than a business combination. The amount of the write-off for research and development assets that were acquired in a transaction other than a business combination. Required disclosures pertaining to capitalized costs of research and development arrangements acquired in other than a business combination, by arrangement. Describes the arrangement under which research and development costs acquired in other than a business combination were capitalized. Disclosures of the amount of capitalized costs of a research and development nature acquired in a transaction other than a business combination, amount of costs charged to expense during the period, and identification of the income statement caption in which the charge is reflected. Describes an entity's accounting policy for its research and development and computer software activities including the accounting treatment for costs incurred for (1) research and development activities, (2) development of computer software for internal use, (3) computer software to be sold, leased or otherwise marketed as a separate product or as part of a product or process and (4) in-process research and development acquired in a purchase business combination. Describes the activities for which an entity has incurred research, development and computer software costs. The net amount of research and development costs incurred for a fixed-price, best-efforts research and development cost-sharing arrangement with the Federal Government. The amount of customer funding recorded as an offset to costs incurred for a fixed-price, best-efforts research and development cost-sharing arrangement with the Federal Government. Describes a fixed-price best-efforts research and development cost-sharing arrangement with the Federal Government (including actual costs incurred and customer funding received and the estimated total contract expenditures and customer funding), the activities to be performed under the arrangement, any unusual contractual commitments or funding contingencies, and the accounting policy for such a research and development arrangement. The amount of compensation earned (contract income) under a research and development arrangement accounted for as a contract to perform research and development for others. Aggregation of similar arrangements by type may be appropriate. The amount of costs incurred under a research and development arrangement accounted for as a contract to perform research and development for others. Aggregation of similar arrangements by type may be appropriate. Describes the terms of significant agreements under research and development arrangements accounted for as a contract to perform research and development for others (including royalty arrangements, purchase provisions, license agreements, and commitments to provide additional funding), aggregated by similar arrangements or individually if necessary to understand the effects on the financial statements. Describes an entity's accounting policy for costs it has incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use. Description, amount and terms involving research, development, and computer software activities, including contracts and arrangements to be performed for others and with federal government. Includes costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer soft ware up to the point in time of achieving technological feasibility and in-process research and development acquired in a business combination consummated during the period. The costs incurred (1) and compensation earned in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, excluding in-process research and development acquired in a business combination consummated during the period. Contractual obligation to provide funding of research and development costs over periods that initially exceed one year or the normal operating cycle, if longer. Future tax liability reductions arising from unused research tax credit carryforwards; a tax credit carryforward is the amount by which tax credits available for utilization exceed statutory limitations for inclusion in historical filings, and which can only be utilized if sufficient tax-basis income is generated in future periods and providing tax laws continue to allow such utilization. This is the total amount of resale agreements as of the reporting date. This is a gross amount (does not net agreement amounts by counterparty). The carrying amount for commissions, taxes and other expenses that were incurred but unpaid as of the balance sheet date. Amount of an adjustment to the opening balance of the estimated reserve for unpaid claims and claims adjustment expense. Description of an adjustment to the opening balance of the estimated reserve for unpaid claims and claims adjustment expense. Amount of revision to opening claims or future policy benefits reserve balance, by type of revision. Description and amounts of an adjustment or group of similar adjustments to the opening balance of the estimated reserve for unpaid claims and claims adjustment expense. Liability as of the balance sheet date for amounts representing estimated cost of settling unpaid claims under the terms of the underlying insurance policies, less estimated reinsurance recoveries on such claims. This includes an estimate for claims which have been incurred but not reported. Claim adjustment expenses represent the costs estimated to be incurred in the settlement of unpaid claims. Sum of adjustments to the opening balance of the estimated reserve for unpaid claims and claims adjustment expense. The known and estimated amount that is recoverable on unpaid claims through reinsurance as of the end of the year. The known and estimated amount that is recoverable on unpaid claims through reinsurance as of the beginning of the year. Discussion accompanying a schedule reflecting the financial activity during the period in the reserves for unpaid claims and claims adjustment expense. The estimated cost of settling claims under the terms of the underlying insurance policies and assumed and ceded insurance contracts as of the balance sheet date, including an estimate for claims which have been incurred but not reported and the actual and estimated costs of settling claims. Reserve quantities of oil or gas subject to purchase under long-term supply, purchase, or similar agreements and contracts, including such agreements with governments or authorities, as of the end of the period if the enterprise participates in the operation of the properties in which the oil or gas is located or otherwise serves as the producer of those reserves, as opposed, for example, to being an independent purchaser, broker, dealer or importer. If reserves relating to royalty interests owned are not included because the information is unavailable, that fact and the enterprise's share of oil and gas produced for those royalty interests shall be disclosed for the period. A loan to an individual to purchase or refinance residential real estate such as a home, in which the real estate itself serves as collateral for the loan. Resulting effect of restatement, before tax effects, on the net income of prior periods for the year in which any adjustments are first made. In statements containing more than one period, disclose the effects for each period. Total assets that cannot be used for operating purposes because of contract or regulatory requirements that are in effect for a period that extends beyond one year. The carrying amount of securities categorized neither as held-to-maturity nor trading which serve as security for borrowings or other arrangements. Cash and investments whose use in whole or in part is restricted for the long-term, generally by contractual agreements or regulatory requirements. For use in an unclassified balance sheet. The cash outflow from the amount of cash specifically reserve for the acquisition of oil and gas property. Cash and equivalents whose use in whole or in part is restricted for the long-term, generally by contractual agreements or regulatory requirements. Stock issued to employees or officers under share based plans. The employees' ownership rights are restricted until the shares vest. The sale of stock is contractually or governmentally prohibited during this restriction period. The period of restriction is called the vesting period. When the vesting period ends, the employees own the shares outright. The carrying amount of securities categorized as held-to-maturity which serve as security for borrowings or other arrangements. Investments whose use is restricted in whole or in part, generally by contractual agreements or regulatory requirements. For use in an unclassified balance sheet. The balance represents the current portion of investments that are pledged or subject to withdrawal restrictions. An entity may opt to provide the reader with additional narrative text to better understand the nature of available-for-sale security restrictions. This element may be used to disclose all information (as a block of text) regarding a banking or savings institution's compliance during the year with (a) federal and state laws and regulations relative to dividend restrictions and (b) federal laws and regulations relative to insider loans. An entity may opt to provide the reader with additional narrative text to better understand the nature of held-to-maturity security restrictions. Statement regarding restrictions on banking or savings institution's ability to extend credit or otherwise supply funds to affiliates. Statement regarding restrictions on the parent company's ability to pay dividends to shareholders when the subsidiary bank is subject to restrictions by banking regulations. Charges resulting from the consolidation and relocation of operations, or the disposition or abandonment of operations or productive assets. These charges may be incurred in connection with a business combination, change in strategic plan, or managerial response to adverse effects of changes in industry, consumer demand, or economic conditions, among other matters. Description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities, excluding adjustments for costs incurred during the period, costs settled during the period, and foreign currency translation adjustments. Amount of any reversal and other adjustment made during the period to the amount of a previously accrued liability for a specified type of restructuring cost, excluding adjustments for costs incurred during the period, costs settled during the period, and foreign currency translation adjustments. Net total increase (decrease) in the accrual for restructuring costs during the reporting period. Carrying amount (including both current and noncurrent portions of the accrual) as of the balance sheet date pertaining to a specified type of cost associated with exit from or disposal of business activities or restructuring pursuant to a duly authorized plan, excluding costs or losses pertaining to an entity newly acquired in a business combination and to asset retirement obligations. Date when the exit and disposal activities were completed or are expected to be completed. Amount of costs incurred to date for the specified type of restructuring cost. Amount expected to be charged against earnings in the current and future periods for the specified restructuring cost. Identification of the line item(s) in the statement of income that includes the costs of the restructuring and related activities. Date when the restructuring activities were initiated or are expected to be initiated. Description of restructuring costs that have not been recognized as a liability because fair value cannot be reasonably estimated. The description should include the reasons why fair value cannot be reasonably estimated. Discloses the amount charged against the accrued restructuring reserves, or earnings if not previously accrued, during the period for the specified type of restructuring cost. Description of a specific restructuring plan and related activities including the facts and circumstances leading to the restructuring or decision to exit an activity, and the expected completion date. This concept and related items should be utilized for each plan if multiple exit plans have been implemented in the period. Name of the reportable segment in which the restructuring and related activities has occurred or will occur. Amount of cash paid in the period to fully or partially settle a specified, previously accrued type of restructuring cost. Amount of consideration other than cash paid in the period to fully or partially settle a specified, previously accrued type of restructuring cost. Amount of foreign currency translation adjustment increasing or decreasing the accrual for a specified type of restructuring cost. The aggregate amount provided for estimated restructuring charges, remediation costs, and asset impairment loss during an accounting period. Generally, these items are either unusual or infrequent, but not both (in which case they would be extraordinary items). Carrying amount as of the balance sheet date of known and estimated obligations associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, excluding costs or losses pertaining to an entity newly acquired in a business combination, which are expected to be paid in the next twelve months or in the normal operating cycle if longer. Costs of such activities include those for one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, and costs associated with an ongoing benefit arrangement, but excludes costs associated with the retirement of a long-lived asset. Carrying amount as of the balance sheet date of known and estimated costs associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, excluding costs or losses pertaining to an entity newly acquired in a business combination, which are expected to be paid after one year or beyond the next operating cycle, if longer. Costs of such activities include those for one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, and costs associated with an ongoing benefit arrangement, but excludes costs associated with the retirement of a long-lived asset. Accretion expense of asset retirement obligations related to oil and gas producing activities. Depreciation, depletion and amortization, and valuation provisions related to oil and gas producing activities Dry hole costs from oil and gas producing activities Other costs for oil and gas producing activities Exploration costs from oil and gas producing activities General and administrative costs from oil & gas producing activities Costs related to the impairment of oil and gas properties Income before income taxes for oil and gas producing activities Provision or estimate of income tax expense for oil and gas producing activities. Income taxes shall be computed using the statutory tax rate for the period, applied to revenues less production (lifting) costs, exploration expenses, depreciation, depletion, and amortization, and valuation provisions. Calculation of income tax expenses shall reflect permanent differences and tax credits and allowances relating to the oil and gas producing activities that are reflected in the enterprise's consolidated income tax expense for the period. Results of operations for oil and gas producing activities are defined as revenues less production (lifting) costs, exploration expenses, depreciation, depletion, and amortization, valuation provisions, and income tax expenses. General corporate overhead and interest costs shall not be deducted in computing the results of operations for an enterprise's oil and gas producing activities. However, some expenses incurred at an enterprise's central administrative office may not be general corporate expenses, but rather may be operating expenses of oil and gas producing activities, and therefore should be reported as such. The nature of an expense rather than the location of its incurrence shall determine whether it is an operating expense. Only those expenses identified by their nature as operat ing expenses shall be allocated as operating expenses in computing the results of operations for oil and gas producing activities. Production (lifting) costs from oil and gas producing activities Total revenues from oil and gas producing activities Other revenues from oil and gas producing activities Sales revenue to unaffiliated enterprises from oil and gas producing activities. Includes the cost to prepare and move liquid hydrocarbons and natural gas to their points of sale. Detailed information regarding the results of operations for oil and gas producing activities by geographic area for which reserve quantities are disclosed. The aggregate amount of all retail deposit accounts including demand accounts, savings accounts, and certificates of deposit. Amount of accounts receivable that are delinquent at the end of the reporting period. The estimated cost of expenditures for improvements for each major area from which sales are being made for the fifth year following the balance sheet date. The estimated cost of expenditures for improvements for each major area from which sales are being made for the first year following the balance sheet date. The estimated cost of expenditures for improvements for each major area from which sales are being made for the fourth year following the balance sheet date. The estimated cost of expenditures for improvements for each major area from which sales are being made for the second year following the balance sheet date. The estimated cost of expenditures for improvements for each major area from which sales are being made for the third year following the balance sheet date. Maturity amount of accounts receivable for the fifth year following the balance sheet date. Maturity amount of accounts receivable for the fourth year following the balance sheet date. Maturity amount of accounts receivable during the first twelve months following the balance sheet date. Maturity amount of accounts receivable for the third year following the balance sheet date. Maturity amount of accounts receivable for the second year following the balance sheet date. State the method used to determine accounts receivable which are delinquent. Text to indicate the range of contractual interest rates on receivables from retail land sales. Carrying amount as of the balance sheet date of the liability for the obligation to provide retail land sale buyers with improvements. The estimated total cost for expenditures for improvements for each major area from which sales are being made for the five years following the date of the accounting period. Disclosure related to retail land sales including accounting policies (including revenue recognition). An entity engaged in retail land sales should disclose maturity of accounts receivable for each of the five years following the date of the accounting period, delinquent accounts receivable and the method used to determine delinquency, and the weighted average and range of stated interest rates of receivables. The estimated costs for improvements for major areas from which sales are being made over each of the five years following the date of the accounting period and in aggregate and recorded obligations for improvements must also be disclosed. Long lived, depreciable assets that represent specific locations where products are offered for sale to consumers. The amount of assets, typically cash, provided to suppliers of goods in advance of receipt and acceptance, or services (such as research facilities, lawyers or consultants), which is held by such parties until the entity either effects full payment (including applying the retainer) or obtains release from liability. The balance in retained earnings after the initial adoption of a new accounting principle. A segregation of retained earnings which is unavailable for dividend distribution. Includes also retained earnings appropriated for loss contingencies. The balance in retained earnings before the initial adoption of a new accounting principle. Cash dividend declared by an entity to common shareholders during the period. This element includes paid and unpaid dividends declared during the period. Cash dividend declared by an entity to preferred shareholders during the period. This element includes paid and unpaid dividends declared during the period. Cumulative effect of change in accounting principle on beginning retained earnings. A change in accounting principle constitutes a change from one generally accepted accounting principle to another generally accepted accounting principle. This also includes a change in the method of applying an accounting principle. Cumulative effect of change in reporting entity on retained earnings. A change in reporting entity is considered as follows: (1) presenting consolidated statements in place of the financial statements of individual reporting entities; (2) changing the combination of subsidiaries that make up the group for which the consolidated financial statements are presented; and (3) changing the entities included in the combined financial statements. A business combination accounted for under the purchase method and the consolidation of a variable interest entity are not considered a change in reporting entity. Cumulative effect of correction of an error in prior periods on retained earnings. An error in recognition, measurement, presentation or disclosure resulting from mathematical mistakes, mistakes in the application of GAAP, oversight or misuse of facts that existed at the time the financial statements were prepared are considered to be errors that require a correction. A change from the application of an accounting principle that is non GAAP to one that is consistent with GAAP is considered to be an error correction. Description of the total amount of deficit eliminated for a period of at least three years from the effective date of quasi-reorganization. Amount of consolidated retained earnings that represent undistributed earnings of 50% or less owned by persons accounted for by the equity method. Net change in cumulative net earnings, after dividends have been paid. Also may include adjustments relating to corrections of errors for period periods, to changes in accounting principles (including change for the initial adoption of new generally accepted accounting principle), and to retirement of common stock. Cumulative effect of initial adoption of new accounting principle on beginning retained earnings, net of tax. A segregation of retained earnings which is available for dividend distribution. Earnings not paid out as dividends but instead reinvested in the core business or used to pay off debt. Unappropriated profit is part of shareholder equity. Also called Cumulative distributions or earned surplus or accumulated earnings or unappropriated profit. Terms of any restriction upon retained earnings that arise from: (1) the aggregate preferences of the preferred shares exceeding the par or stated value of such shares upon liquidation; (2) dividend restrictions - for example, restrictions on the payment of dividends, indicating the source, the pertinent provision, and the amount of retained earnings or net income restricted or free of restrictions; (3) other appropriations; (4) any restrictions on distributions to shareholders; (5) retained earnings appropriated for loss contingiencies; and (6) the amount of consolidated earnings which represents undistributed earnings of 50% or less owned by persons accounted for by the equity method. Where state laws govern circumstances under which corporations may acquire its own stock and therefore prescribe the accounting treatment, the accounting should conform to the state law if the state law is at variance with the accounting for treasury stock prescribed in APB 6 paragraph 12. Disclose the restrictions of state law related to the acquisition of stock on the availability of retained earnings for payment of dividends. Effect on retained earnings from payment of a corporate dividend to common shareholders during the period in the form of issuing stock rather than cash. The value of stock is in excess of par. Effect on retained earnings from payment of a corporate dividend to preferred shareholders during the period in the form of issuing stock rather than cash. The value of stock is in excess of par. Impact on retained earnings resulting from dividends paid or declared associated with common stock issued as a result of stock-based compensation plans. Impact on retained earnings of dividends paid or declared associated with common stock issued as a result of employee stock purchase plans. An employee stock purchase plan that allows employees to purchase stock at a discount from market price is not compensatory if it satisfies three conditions: (a) the discount is relatively small (5 percent or less satisfies this condition automatically, though in some cases a greater discount also might be justified as noncompensatory), (b) substantially all full-time employees may participate on an equitable basis, and (c) the plan incorporates no option features such as allowing the employee to purchase the stock at a fixed discount from the lesser of the market price at grant date or date of purchase. Impact on retained earnings of dividends paid or declared associated with common stock issued as a result of restricted stock awards. Impact on retained earnings of dividends paid or declared associated with common stock issued and other adjustments related to stock-based compensation plans. This includes dividends on allocated shares under an Employee Stock Ownership Plan. Impact on retained earnings of stock option exercises. In cases when treasury stock is reissued at a price lower than the cost to repurchase, the excess difference between the selling price and cost to repurchase is charged against retained earnings (assuming that all APIC arising from treasury stock transactions has first been exhausted). The cumulative amount of the reporting entity's undistributed earnings or deficit. Voluntary or miscellaneous disclosures regarding retirement or disposition of long-lived assets through a method other than sale. Return of Excess Collateral for that portion of the collateral pledged that is in excess of the required collateral This type of entry reflects the revaluation of an entity's assets to take into account the increase (decrease) in value subject to the plan of bankruptcy. This type of entry reflects the revaluation of an entity's liabilities to take into account changes in value subject to the plan of bankruptcy. Aggregate revenue from affiliated entities earned during the period from providing administrative services to investment managers or funds seeking to outsource all or part of their mutual fund service functions. Examples of such administrative or support services include the following: legal advice, centralized cash management, filing of reports with the SEC and the IRS, registering of fund shares, corresponding with shareholders, and determination of compliance with various restrictions. An affiliate is a party that, directly or indirectly through one or more intermediaries, controls, is controlled by, or is under common control with the entity. Aggregate revenue from unaffiliated entities earned during the period from providing administrative services to investment managers or funds seeking to outsource all or part of their mutual fund service functions. Examples of such administrative or support services include the following: legal advice, centralized cash management, filing of reports with the SEC and the IRS, registering of fund shares, corresponding with shareholders, and determination of compliance with various restrictions. An affiliate is a party that, directly or indirectly through one or more intermediaries, controls, is controlled by, or is under common control with the entity. Aggregate revenue from both affiliated and unaffiliated entities earned during the period from providing administrative services to investment managers or funds seeking to outsource all or part of their mutual fund service functions. Examples of such administrative or support services include the following: legal advice, centralized cash management, filing of reports with the SEC and the IRS, registering of fund shares, corresponding with shareholders, and determination of compliance with various restrictions. An affiliate is a party that, directly or indirectly through one or more intermediaries, controls, is controlled by, or is under common control with the entity. Revenue from admissions (for example, tickets to parks, rides and attractions, theaters, sporting events, and movies), as well as patient admissions. Revenue from clearing fees. Clearing fees are charged by an exchange for each contract and trade cleared. There are also clearing fees associated with deliveries, creation of a futures position resulting from an option exercise or assignment, Exchange for Physicals (EFP), block trades, transfer trades and adjustments. Revenue from selling electricity supply in a retail access program. Revenue earned during the period from concessionaires. An example of a concession is the right to sell souvenirs, food, and beverages at a sporting event. The aggregate revenue from building and real estate development, which may include improvements (such as drainage, utilities, grading and subdividing) to a parcel of land, and general contracting services during the reporting period. Revenue earned during the period arising from products sold or services provided under the terms of a contract, not elsewhere specified in the taxonomy. May include government contracts, construction contracts, and any other contract related to a particular project or product. Revenue from operating and managing another entity's business during the reporting period. Revenue derived from the regulated (by a federal, state, or local government or agency) generation, transmission and distribution of electricity. Revenue derived from the unregulated generation, transmission and distribution of electricity. Revenue earned during the period from the delivery of electricity to a retail customer's home or business through distribution wires or facilities of regulated public utilities. Also known as power delivery revenue. Revenue from generation of electricity, a process of producing electric energy by transforming other forms of energy such as nuclear, fossil fuel, solar, geothermal, hydro, and wind. Revenue from (1) electrical transmission, which is the bulk transport of high voltage power, typically over longer distances, between generating plants and distribution systems, and (2) electrical distribution, which is the delivery of electricity to a retail customer's home or business through distribution wires or facilities of regulated public utilities. Revenue from the bulk transport of high voltage power, typically over longer distances, between generating plants and distribution systems. Revenue earned during the period from enrollment, registration and customer start up fees. Commonly used in health and fitness clubs and other membership clubs. Revenue derived from increases in costs (such as equipment, material, labor or supplies) as provided in an escalation contract. Escalation clauses may also provide for increases based upon specified reference prices or changes in index levels over time. Revenue from facility or amenity membership and its operations during the reporting period. Revenue from sale of food (prepared and cooked-to-order foodstuffs, as well as snack items) and beverages (bottled or on-tap alcoholic beverages, as well as nonalcoholic beverages like carbonated drinks, juices, energy/sports drinks, water, coffee, and tea). Revenue earned during the period from consideration (often a percentage of the franchisee's sales) received for the right to operate a business using the entity's name, merchandise, services, methodologies, promotional support, marketing, and supplies. Revenue from sale and rental of wooden, metal, composite, and upholstered furniture. Excess (deficiency) of net proceeds received over the net carrying value of a certain, bundled grouping of insurance policies. Revenue from the sale of commercial, industrial, or residential buildings during the reporting period. The aggregate revenue from general contracting services, which may include directly performed or subcontracted plumbing, electrical work, drywall and plaster installation, steel erection, painting, glass work, utility line construction, and other specialty trade services. Revenue related to design, development, general contracting, and renovation services for residential buildings, including single-family houses, multifamily housing, townhouses, apartments, and modular housing. Excludes sales of completed buildings. The aggregate revenue generated from managing and operating hotels held under leasing arrangements. The aggregate revenue generated from managing and operating owned hotels. Aggregate revenue generated from managing and operating leased and owned hotels. Fees earned during the period for providing management services. Investment income associated with the company's insurance services. Revenue earned during the period from leasing or renting out the reporting entity's property or equipment. Revenue earned during the period relating to consideration received from another party for the right to use, but not own, certain of the entity's intangible assets. Licensing arrangements include, but are not limited to, rights to use a patent, copyright, technology, manufacturing process, software or trademark. Revenue derived from maintenance services provided under contracts or arrangements with clients. For example, it may include the maintenance of software, plant and equipment, and facilities. Revenue earned during the period from periodic fees charged to existing members of an association or club. An example would be the monthly/annual dues paid to a gym or workout facility. Revenue derived from the provision of short term lodging; it does not apply to lease or rental income. Includes hotel rooms, cruise revenue, and other revenue related to lodgings. Revenue from other services related to construction and not otherwise specified in the taxonomy. Revenue from the sale of land in the reporting period. Revenue from fees, whether long-term or daily, charged for parking facilities. Revenues earned by the entity that is based on the investment results achieved, typically for management of certain institutional accounts and hedge or private equity funds. In the case of hedge funds, for example, the performance-related compensation is referred to as carried interest, whereby the fund manager is entitled to a certain percentage of the fund's gains. Excludes fees based upon a small percentage of the assets under management, which are not performance-related fees. An amount that an insurer adds to a policy's premium, or deducts from a policy's cash value or contract holder's account, as compensation for services rendered; may include fees. Premiums earned on the income statement for all insurance and reinsurance contracts after subtracting any amounts ceded to another insurer and adding premiums assumed from other insurers. Description of accounting policies associated with the recognition of gross revenues and gross revenue adjustments, which are components of net revenues in the statement of operations for the period. Describes an entity's accounting policy for revenue recognition for advertising barter transactions. An advertising barter transaction is a nonmonetary exchange of advertising. If the fair value of the advertising surrendered in the transaction is not determinable based on the entity's own historical practice of receiving cash, marketable securities, or other consideration that is readily convertible to a known amount of cash for similar advertising from buyers unrelated to the counterparty in the barter transaction, the entity should 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 presented. Describes an entity's accounting policy for sales allowances for goods or services. Describes an entity's accounting policy for revenue recognition for long-term construction-type contracts accounted for using the completed-contract method. This should include the criteria used to determine when a project is substantially complete. If the entity departs from using the completed-contract method for a single contract or a group of contracts, such a departure from the basic policy should be disclosed. Describes an entity's accounting policy for allowances received from a vendor. The disclosure should differentiate between those allowances that are recorded as a reduction in the price of the vendors' products or services (that is, the entity's inventory) and which ultimately will be recorded as a reduction in the entity's cost of sales and those that are not. Describes an entity's accounting policy for incremental direct costs incurred related to the acquisition or origination of a customer contract in a transaction that results in revenue deferral (that is, whether such costs are expensed as incurred or deferred and charged to expense in proportion to the revenue recognized.) Also describes the entity's policy for determining which costs are capitalized as contract acquisition or origination costs. Describes an entity's accounting policy for sales discounts for goods or services. Describes an entity's accounting policy for revenue recognition for dividend revenue. Describes an entity's general revenue recognition principles. This discussion may summarize the entity's general revenue recognition principles and specific revenue recognition principles not otherwise specified in the taxonomy For each income statement presented, the amount of breakage recognized related to unredeemed gift cards. Breakage occurs when a customer pays in advance of vendor performance and does not demand full performance for various reasons. Describes an entity's accounting policy for gift cards that it has issued, including its policy for recording deferred revenue and its policy for recognizing revenue when it is not anticipated that a customer will demand full performance (that is, breakage). Describes an entity's accounting policy for revenue recognition of incentive or awarded fees earned on long-term construction-type contracts. Describes an entity's accounting policy for cash sales incentives. This element represents a description of the accounting policy for recognition of interest revenue. Disclosure may include the method of recognizing interest income on loan and trade receivables, the method of amortizing premiums or accreting discounts, and a statement about the policy for the treatment of related fees and costs, including the method of amortizing net deferred fees and costs. Describes an entity's accounting policy for revenue recognition for capital leases (for example, sale-type leases). Describes an entity's accounting policy for revenue recognition for operating leases (that is, rental income) Describes an entity's accounting policy for revenue recognition for leases, both capital and operating. Describes an entity's accounting policy for revenue recognition for long-term construction or production type contracts. This disclosure should include the method or methods used to determine earned revenues and the cost of earned revenue, including the policies relating to combining and segmenting, and accounting for indirect costs, contract incentives and costs included in inventory, if applicable. For contracts accounted for under the percentage-of-completion method the entity also should disclose its method(s) of measuring the extent of progress towards completion. For contracts accounted for under the completed-contract method, the entity should disclose the specific criteria it uses to determine when a contract is substantially completed. Should the entity depart from its basic accounting policy (namely percentage-of-completion or com pleted-contract method) for a single contract or a group of contracts, such a departure should be disclosed. Describes an entity's accounting policy for customer loyalty programs. Describes (1) an entity's accounting policy for revenue recognition for multiple-deliverable arrangements; and (2) the nature of such arrangements, including performance-, cancellation-, termination- or refund-type provisions. The accounting policy should state the accounting policy for each unit of accounting and how units of accounting are determined and valued. Describes (1) an entity's accounting policy for revenue recognition for computer software arrangements that provide licenses for multiple software deliverables (for example, software products, upgrades or enhancements, postcontract customer support, or services); and (2) the nature of such arrangements, including performance-, cancellation-, termination- or refund-type provisions. The accounting policy should state the accounting policy for each unit of accounting and how units of accounting are determined and valued. Describes (1) an entity's accounting policy for revenue recognition for multiple-deliverable arrangements, including multiple-element software arrangements; and (2) the nature of such arrangements, including performance-, cancellation-, termination- or refund-type provisions. The accounting policy should state the accounting policy for each unit of accounting and how units of accounting are determined and valued. Describes an entity's accounting policy for revenue recognition for other revenue. Describes an entity's accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction should be disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure should indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure should encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate how costs of sales are recognized, and the entity's treatment of any unearned or deferred revenue that arises from the transaction. Describes an entity's accounting policy for revenue recognition for the sale of goods, which is a transaction between an entity delivering a tangible good and a purchaser. The entity also may disclose how it recognizes cost of sales for the sale of goods, and its treatment of any unearned or deferred revenue that arises from the transaction. Describes the type of goods or products being sold by the entity. Describes the entity's accounting policy for revenue recognition for the goods being sold. The entity also may disclose how it recognizes cost of sales, and its treatment of any unearned or deferred revenue that arises from the transaction. Describes an entity's accounting policy for cash rebates offered on sales. Describes provisions of a sales arrangement for goods or services that reduce the amount of revenue recognized for example sales returns, allowances, incentives, rebates, discounts and loyalty programs. In those circumstances in which an entity sells a good for which the buyer has the right of return (other than under warranty provisions), the entity should disclose any material changes in its assumptions about estimated returns. For each income statement presented, the amount of estimated sales returns. Describes an entity's accounting policy for sales returns. Describes an entity's revenue recognition policies for sales of a service. The entity also may disclose how it recognizes cost of sales for such a service transaction and its treatment of any unearned or deferred revenue that arises from the transaction. Describes an entity's accounting policy for revenue recognition for commission revenue. Describes the type of service being performed by the entity. Describes an entity's accounting policy for revenue recognition for franchising fees, which is consideration or a share of proceeds paid to the entity by another party for the right to operate a business using the entity's name, merchandise, and supplies. Furthermore, describes whether the installment or cost recovery method is being used to account for franchise fee revenue if no basis exists for estimating the collectibility of specific franchise fees, the sales price of such franchises, the revenue and related costs deferred, the periods in which the fees will become payable by the franchisee, and fees originally deferred but later recognized because uncertainties regarding the collectibility of the fees have been resolved. Describes an entity's accounting policy for revenue recognition for licensing fees, which is consideration paid to the entity (licensor) by another party for the right to use, but not own, certain of the entity's intangible assets. Licensing arrangements include, but are not limited to, rights to use a patent, copyright, technology, manufacturing process, or trademark. Describes an entity's accounting policy for revenue recognition for management fee income, including those that contain a performance-based incentive fee which are based on a formula. This disclosure also should indicate whether the entity has recorded any revenue that is at risk due to future performance contingencies, the nature of contracts giving rise to the contingencies, and, if material, the amount of any such revenue recorded. Describes an entity's accounting policy for revenue recognition for other fee revenue. Describes the entity's accounting policy for revenue recognition of the service being performed. The entity also may disclose how it recognizes cost of sales for such a service transaction and its treatment of any unearned or deferred revenue that arises from the transaction. Describes an entity's accounting policy for revenue recognition for a service contract that includes a customer cancellation or termination clause (that is, an arrangement where fees received by the entity may need to be refunded to the customer). This disclosure should indicate whether revenue for such an arrangement is deferred until the refund period lapses, or whether revenue, net of estimated refunds, is recognized over the refund period. Describes an entity's accounting policy for revenue recognition for royalty fees, which is consideration or a share of the proceeds paid by another party to the owner of a right (that is, the entity) for its use. Describes an entity's accounting policy for revenue recognition for software arrangements relating to the licensing, selling, leasing or marketing of computer software. Describes an entity's accounting policy for recognizing unearned income or deferred revenue related to transactions involving the sale of a product or performance of services. Revenue earned during the period by the entity for rights granted to another party under coal mineral leases. Revenue earned during the period from the consideration paid to the entity for leasing or otherwise lending its rights to another party. Examples include patent, oil, and mineral rights. Revenue from renting space for public and private signs (for example, advertising on taxies, buses, subways and billboards). Amounts paid by tenants to landlord for their proportionate share of common expenses, in accordance with their respective lease provisions. In retail store and office building leases, for example, tenant reimbursements may cover items such as taxes, utilities, and common area expenses. Revenue associated with the selling of time shares, a form of property ownership under which a property is held by a number of people, each with a right of possession for a specified time interval. Time sharing is most commonly applied to resort and vacation properties; also known as vacation interest. Revenues from providing transfer agent services to corporations. Such services include maintaining records of investors and account balances and transactions, canceling and issuing certificates, processing investor mailings and dealing with any associated problems (i.e. lost or stolen certificates). Revenue related to brokering natural gas. The entity realizes brokered margin as a result of buying and selling natural gas in back-to-back transactions. Revenue related to the upstream oil and gas activities, such as exploration, development, and production of crude petroleum. Revenue from marine-related services and products such as lubricants for offshore drilling, and retail or wholesale sales in a marina. Revenue from natural gas production during the reporting period. Natural gas consists largely of the hydrocarbon methane, and is found in underground formations either by itself or with crude oil. Revenue related to the downstream oil and gas activities, including the refining of crude oil, as well as the marketing and distribution of crude oil, refined petroleum products, and natural gas. Fair value of reverse repurchase agreements deposited in a special reserve account for the exclusive benefit of customers pursuant to the Commodity Exchange Act. Fair value of reverse repurchase agreements deposited in a special reserve account for the exclusive benefit of customers pursuant to regulations other than SEC Regulations and the Commodity Exchange Act. Fair value of reverse repurchase agreements deposited in a special reserve account for the exclusive benefit of customers. Any changes made during the period to the evaluation or calculation of the estimated quantity of oil or gas in proved reserves. The amount funds lent to customers under revolving credit arrangements such as personal lines of credit. This item excludes home equity lines of credit and credit cards. In general, these arrangements set a fixed maximum amount that an individual can borrow irrespective of periodic repayments. Required repayment amounts increase and decrease based on principal amounts borrowed. Borrowings from a revolving loan facility used to finance leveraged buyout transaction. Carrying amount of cash and investment securities on deposit with state regulatory authorities in connection with capital requirements. This section contains the description of the instruments used to mitigate the income statement effect of changes in fair value of the servicing assets and servicing liabilities. The nature of risks inherent in servicing assets and servicing liabilities. The estimate of the amount at which the instruments used to manage the risks inherent in servicing assets and servicing liabilities could be bought or sold (or settled) in a current transaction between willing parties. This section contains the risks inherent in servicing assets and servicing liabilities and, if applicable, the instruments used to mitigate the income statement effect of changes in fair value of the servicing assets and servicing liabilities. Description of the risk factors inherent in the entity's business, excluding risks associated with certain significant estimates or concentration risks. The amount of cash paid for royalties during the current period. Cash received for royalties during the current period. A contractual arrangement, generally for a defined period of time, entitling the entity to use the rights and property of another party. Examples include licensing the use of copyrighted materials and leasing the extraction of natural resources. Category of deferred revenue by arrangement wherein certain rights are granted to exploit one or more products, under which royalties received are taken into income as revenue recognition criteria are met. Amount of expense related to royalty payments under a contractual arrangement such as payment for mineral and drilling rights and use of technology or intellectual property. Ancillary revenue earned during the period from the consideration paid to the entity for the use of its rights and property by another party. Examples include licensing the use of copyrighted materials and leasing the extraction of natural resources. The amount of expense related to payments made for the use of property, especially a patent, copyrighted work, franchise, or natural resource. Expenditures for salaries other than officers and other than those which can be clearly related to production. Carrying value as of the balance sheet date of the obligations incurred through that date and payable for employees' services provided. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Liability for agreement to continue an employee's salary after termination of employment (but before retirement) including death, disability, or other event. The cash outflow from the sale of an interest in a corporate units during the period. The proceeds from the sale of an interest in a unit of partnership. The cash inflow associated with the sale, maturity and collection of all investments such as debt, security and so forth during the period. The accumulated depreciation and amortization related to the asset(s) sold in connection with the property sold to another party and lease back to the seller. The liability due as of the balance sheet date for leasebacks accounted for using the deposit method. The yearly payments due under the lease entered into in connection with the transaction involving the sale of property to another party and the lease of the property back to the seller. Instances where future commitments are required by the seller-lessee in a transaction involving the sale of property to another party and the lease of the property back to the seller. The cumulative amount of the gain to be recognized in future periods which has been recorded as income or a reduction in rent expense through the balance sheet date The portion of the deferred gain that was recognized in the current period. The date of the transaction involving the sale of the property to another party and the lease of the property back to the seller. The amount of the gain recorded in connection with the transaction involving the sale of property to another party and the lease of the property back to the seller to be recognized in future periods. The portion of the gain that will be recorded as income or a reduction in rent expense in future periods less amounts recognized in the current period. A description of the transaction involving the sale of property to another party and the lease of the property back to the seller including the asset(s) involved A description of the significant provisions of the transaction involving the sale of property to another party and the lease of the property back to the seller. The gross proceeds received from the asset(s) sold in connection with the transaction involving the sale of property to another party and the lease back to the seller. The historical cost of the asset(s) sold in connection with the sale of the property to another party and the lease of the property back to the seller. The financing cost related to leases that have been recorded under the deposit method, as a financing or as a capital leases in connection with the transaction involving the sale of property to another party and the lease of the property back to the seller. A description of the terms of the lease(s) related to the assets being leased-back in connection with the transaction involving the sale of property to another party and the lease of the property back to the seller. The amount of the monthly rental payments due under the lease entered into in connection with the transactions involving the sale of property to another party and the lease of the property back to the seller. The net book value of the asset(s) sold in connection with the sale of the property to another party and lease back to the seller. The gross proceeds received from the asset(s) sold in connection with the transaction involving the sale of property to another party and the lease of the property back to the seller less the costs incurred in connection with the transaction, such as closing and deferred financing costs. A description of any other information relevant to the transaction involving the sale of property to another party and the lease of the property back to the seller. Other amounts the seller-lessee is required to pay under the terms of the transaction involving the sale of property to another party and lease of the property back to the seller, including reimbursements for such items, as utilities, taxes, insurance and common area maintenance An indication that the transaction involving the sale of property to another party and the lease of the property back to the seller was entered into with a party connected to the seller. The amount of the current period expense recorded for use of the property in connection with the transaction involving the sale of property to another party and the lease of the property back to the seller. Information pertinent to a sale and leaseback transaction, by transaction. Includes disclosures regarding the elements of a transaction involving the sale of property to another party and the lease of the property back to the seller. This element may be used as a single block of text to encapsulate the entire disclosure including data and tables. A summary of the elements of a transaction involving the entity's sale of property to another party and the lease of the property back to the entity. A summary of an enterprise's accounting policies for transactions involving the sale of property to another party and a lease of the property back to the seller. Disposal of net assets or equity interests of an entity through combination with another entity for a consideration. Include in the disclosure a statement as to whether a provision for deferred income taxes has been provided for gains recognized on the stock transaction. Description of stock transaction which may include details of the offering (IPO, private placement), a description of the stock sold, percentage of subsidiary's or equity investee's stock sold, a description of the investors and whether the stock was issued in a business combination. Accounting method adopted by parent company for recording gain or loss on stock transaction. Description of consideration received by the subsidiary or equity investee in exchange for shares of stock issued or sold. The number of shares issued or sold by the subsidiary or equity method investee per stock transaction. Percentage of subsidiary's or equity investee's stock owned by parent company after stock transaction. The dollar amount received by subsidiary or equity investee for each share of common stock issued or sold in the stock transaction. If a provision for deferred income tax has not been provided on the gain recognized on the stock transaction, a clear explanation as to the reasons for the omission of deferred income taxes. Cash received on stock transaction after deduction of issuance costs. Dollar value assigned to consideration received by subsidiary or equity investee in exchange for shares of stock issued or sold. Include amount of cash received, fair value of noncash assets received, and fair value of liabilities assumed by the investor. Date subsidiary or equity investee issued or sold stock. Schedule of subsidiary's sales of previously unissued stock made to investors outside the consolidated group. This includes stock issued in a business combination in exchange for shares of an acquired entity. The aggregate selling price reductions recognized during an accounting period due to sale of defective or nonconforming goods. Allowances are a deduction from gross revenue in arriving at net revenue. Fee for services rendered usually based on a percentage of an amount received or collected or agreed to be paid for professional services. Aggregate cash discounts given by the entity for goods sold to customers for early payments of accounts due. For example, selling terms of "2/10, net 30" entitle a customer to a 2% discount for prompt payment within 10 days, otherwise full payment is expected in 30 days. Discounts are a deduction from gross revenue in arriving at net revenue. Aggregate cash discounts given by the entity for services rendered to customers for early payments of accounts due. For example, selling terms of "2/10, net 30" entitle a customer to a 2% discount for prompt payment within 10 days, otherwise full payment is expected in 30 days. Discounts are a deduction from gross revenue in arriving at net revenue. The cash inflow associated with the sale of the Federal Reserve Stock (equity interest in Federal Reserve Bank) during the period. Describes an entity's accounting policy for sales inducements, including the yield enhancement features, such as interest credits and bonuses, given to motivate purchases of insurance products, and description of the nature of the costs deferred and the method for amortizing such deferred costs. Revenue derived from sale of oil and gas exploratory and developmental prospects. The aggregate selling price reductions recognized during an accounting period due to the rendering of deficient or nonconforming services. Allowances are a deduction from gross revenue in arriving at net revenue. Total deduction from sales during the period arising from goods returned by customers (other than under warranty provisions) and price reductions given by the entity due to defective or nonconforming goods. Returns and allowances are a deduction from gross revenue in arriving at net revenue. A revision in the estimated reserve needed for product returns and price or other concessions granted to customers. The aggregate refunds recognized during an accounting period due to goods returned by customers (other than under warranty provisions). Returns are a deduction from gross revenue in arriving at net revenue. Revenue derived from energy-related services such supplying various forms of energy (such as steam, electricity and chilled water from the operation of on-site facilities or cogeneration plants), procurement services provided to energy purchasers, and the marketing and trading of energy commodities and derivatives. Revenue derived from energy-related services such as supplying various forms of energy from the operation of on-site facilities or cogeneration plants and procurement services provided to energy purchasers. Aggregate revenue during the period from the sale of goods in the normal course of business, after deducting returns, allowances and discounts, when it serves as a benchmark in a concentration of risk calculation. Aggregate revenue during the period from the sale of goods in the normal course of business, after deducting returns, allowances and discounts. Revenues from the sale of other goods or rendering of other services, not elsewhere specified in the taxonomy; net of (reduced by) sales adjustments, returns, allowances, and discounts. Aggregate revenue during the period from services rendered in the normal course of business, after deducting allowances and discounts. Total revenue from sale of goods and services rendered during the reporting period, reduced by sales returns and allowances, and sales discounts. Aggregate revenue during the period from services rendered in the normal course of business, after deducting returns, allowances and discounts, when it serves as a benchmark in a concentration of risk calculation. Revenue from the sale of chemicals and other related products and from rendering services (such as exploration, development, mining, processing and providing support) to the mining industry. Revenue derived from sale of coal and related products. Also includes rendering of services and selling of products for exploration, development, mining, and processing, as well as supporting activities. Revenue from sale of construction products and materials, including clay and brick products, ceramic floor and wall tile, framing structures and doors, insulation, roofing, wallboard, and other construction products. Revenue derived from sale of gold and related products. Also includes rendering of services and selling of products for exploration, development, mining, and processing, as well as supporting activities. Revenue from sale of binder, a material used to bind bitumen or aggregates. One use of binders is as a component of hot rolled asphalt roadways. Revenue from fractionation, the process of distilling mixtures into their constituent parts using carefully controlled temperature and pressure to cause vaporization of the components. Fractionation is used to separate raw natural gas, which may have many impurities, into methane (what is sold to customers as "natural gas") and by-products such as ethane, propane and butane. Revenue from storage facilities, such as a LNG ( Liquefied Natural Gas) storage facility. Revenue from sale of residue oil and condensate, which normally exists in the reservoir as gas but condenses out as a liquid during production. Revenue from the sale of oil and gas during the period. Revenue earned during the period from alternative energy sources (for example, ethanol, biomass, solar, geothermal, and wind power). Revenue from sale of synthetic fuel, which is usually a liquid (or, less often, gaseous) fuel derived from coal, natural gas, biomass, oil shale, or tar sand. Revenue not otherwise defined in the taxonomy from the sale of manufactured products. Aggregate revenue from the sale of minerals and related products, and from rendering services such as exploration, development, mining, processing and providing mining support activities. Utility revenues not elsewhere specified in the taxonomy. Revenue from sale of propane gas, a product derived from other petroleum products during oil or natural gas processing. Revenue from sale of oil and gas purchased from other sources. Revenue from collecting, reselling and reprocessing used or waste materials into new products or materials. Revenue from secondary processing of earths, rocks and minerals not carried out at the extraction site (such as bitumen coating of chippings); secondary processing of materials recovered by dredging once they have been transferred from the dredging vessel (including the transfer process); secondary processing of crude oil into gases, liquids and solids; or metalworking processes that follow the forging process in which case the typical secondary processes are heat treating, rough machining, trimming, torch cutting, and testing. Revenue from services rendered related to coal (mine services, transportation, and others) during the reporting period. Revenue from oil and gas-related services including well services (such as drilling, rigs and analytic evaluations), transportation, and other supporting contractor services, during the reporting period. Revenue generated from providing steam products and services to various industries. Steam is used in oil refineries, pulp and paper mills, chemical production (such as ethylene and ammonia), food and grain processing, and textiles. Steam is also used in the heating and cooling of urban commercial and residential buildings. Revenue from sale of timber, mill lumber, wood, and other wood products. Revenue derived from providing environmental engineering and consulting; environmental testing and analysis; and remediation services. Carrying value as of the balance sheet date of liabilities incurred through that date and payable for statutory sales and use taxes, including value added tax. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). The amount of sales or transfers of oil gas that was previously included in proved oil and gas reserves. This amount is net of production costs. A description of the sources of the amount received by an insurer from the sale of property (usually damaged) on which the insurer has paid a total claim to the insured and has obtained title to the property and the right to pursue any course of recovery of damages, in its name or in the name of the policyholder, against a third party who is liable for costs relating to an insured event that have been paid by the insurer. The estimated amount as of the balance sheet date to be received by an insurer from the sale of property (usually damaged) on which the insurer has paid a total claim to the insured and has obtained title to the property and the right of an insurer to pursue any course of recovery of damages, in its name or in the name of the policyholder, against a third party who is liable for costs relating to an insured event that have been paid by the insurer. Estimated salvage and subrogation should be deducted from the liability for unpaid claims. A revision in the estimated value of an asset at the end of its useful life. Further narrative disclosure of claims held for amounts due a company. Examples include trade accounts receivables, notes receivables, loans receivables, etc. This contains the descriptions of certain assets obtained or liabilities incurred in transfers of financial assets during the period for which it is impracticable to estimate fair value. This also contains the reasons why it is not practicable to estimate their fair value. This schedule lists all information related to the key assumptions used in measuring the fair value of interests that continue to be held by the transferor and servicing assets or servicing liabilities, if any, at the time of securitization (including at a minimum, quantitative information about discount rates, expected prepayments including the expected weighted-average life of prepayable financial assets, and anticipated credit losses, if applicable). This item represents disclosure of the basis (methodology and assumptions) for allocating securities which do not have a single contractual maturity date, such as mortgage-backed securities, over several maturity groupings. Such securities are classified neither as held-to-maturity nor trading. This text block may contain a table of aggregate capitalized costs relating to an enterprise's oil and gas producing activities and the aggregate related accumulated depreciation, depletion, amortization, and valuation allowances presented in a table or other format. Designated to encapsulate the entire footnote disclosure that gives information on the supplemental cash flow activities for noncash (or part noncash) transactions for the period. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. Discloses names of reinsurers that have assumed risk of the entity's contractual insurance obligation and amounts assumed for purposes of disclosing concentration of credit risk by reinsurer, presented in text or in a table. A schedule reflecting summarized financial data of the closed block, typically including the liabilities of the closed block, assets allocated thereto, and maximum expected future earnings from the operations thereof. The schedule presenting the methodologies, assumptions, purpose, types of insurance policies included and nature of cash flows that increase and decrease assets and liabilities, for the segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block) established as a way to protect the interests of preexisting policyholders from the competing interests of the stockholders. Summarized financial data of the closed block as of the balance sheet date, which might be shown as tables including a presentation of closed block assets and liabilities (with any adjustments for net liability amounts representing accumulated other comprehensive income and the balance of maximum future earnings to be recognized from the closed block); an analysis of the policyholder dividend obligation; closed block operations; and the change in maximum future earnings from closed block operations. The aggregate of costs (whether the costs are capitalized or charged to expense at the time they are incurred ) incurred for the year in oil and gas property acquisition, exploration and development activities presented in a table or other format. This element may be used to capture the complete disclosure pertaining to debt extinguished, including the amount of gain or loss on the debt extinguished, the income tax effect on the gain or loss, and the amount of gain or loss, net or the related income tax. Description of derivatives not designated as hedging instruments by type or individual instrument. A table or schedule that identifies and provides pertinent information about a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item. The number of net productive and dry development wells drilled presented as a table or other format. An employer that sponsors one or more defined benefit pension plans or one or more other defined benefit postretirement plans shall provide the following information, separately for pension plans and other postretirement benefit plans. Amounts related to the employer's results of operations shall be disclosed for each period for which a statement of income is presented. Amounts related to the employer's statement of financial position shall be disclosed as of the date of each statement of financial position presented. Disclosures of environmental loss contingencies by individual site. Does not include loss contingencies that are not environmental in nature. This element may be used for a listing and details of all of an entity's environmental loss disclosures about individual sites. This item represents disclosure of information related to equity method investments in common stock. The information which should be considered for disclosure includes: (a) the name of each investee or group of investments for which combined disclosure is appropriate, (2) the percentage ownership of common stock, (3) the difference, if any, between the carrying amount of an investment and the value of the underlying equity in the net assets and the accounting treatment of difference, if any, and (4) the aggregate value of each identified investment based on its quoted market price, if available. The number of net productive and dry exploratory wells drilled presented as a table or other format. Description of events or transactions meeting the criteria of unusual in nature and infrequent in occurrence The carrying value of life settlement contracts accounted for under the fair value method based on remaining life expectancy. The face value (death benefits) of the life insurance policies underlying the life settlement contracts accounted for under the fair value method based on remaining life expectancy. The number of life settlement contracts accounted for under the fair value method based on remaining life expectancy. Summarization of information required and determined to be disclosed concerning life settlement contracts based on the remaining life expectancy for each of the first five succeeding years from the date of the statement of financial position and thereafter, as well as in the aggregate including: (a) the number of life settlement contracts, (b) the carrying value of the life settlement contracts, and (c) the face value (death benefits) of the life insurance policies underlying the contracts. Identifies the investment category of assets held in separate accounts. Fair value amount of the specified investment category of assets maintained in separate accounts as of the balance sheet date. Fair value of investments held in separate accounts of contract holders, summarized by major category of investment. Disclose the aggregate fair value of assets, by major investment asset category, supporting separate accounts with additional insurance benefits and minimum investment return guarantees as of each date for which a statement of financial position is presented. Disclosure of amortizable intangibles assets, in total and by major class, including the gross carrying amount and accumulated amortization. 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. Description and amounts of adjustments to historical balance sheet to arrive at fresh-start amounts following bankruptcy and reorganization with a different owner. A schedule which sets forth all information with respect to actual developed and undeveloped gas and oil acreage in which the enterprise owns an interest. The amount of goodwill not allocated to a specific reportable segment. The entity's reason for not allocating goodwill to a specific reportable segment. Provides pertinent information about each guarantee obligation, or each group of similar guarantee obligations, including (a) the nature of the guarantee, including its term, how it arose, and the events or circumstances that would require the guarantor to perform under the guarantee; (b) the maximum potential amount of future payments (undiscounted) the guarantor could be required to make under the guarantee; (c) the current carrying amount of the liability, if any, for the guarantor's obligations under the guarantee; and (d) the nature of any recourse provisions under the guarantee, and any relevant related party disclosure. Excludes disclosures about product warranties. Disclosure of the carrying value of intangible assets not subject to amortization, excluding goodwill, in total and by major class. 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 the company. Describes that the entity has a proportionate interest in a jointly owned utility plant. Should include a table showing separately for each interest the amount of plant in service, the accumulated provision for depreciation (if available), the amount of plant under construction, and the proportionate share. The amounts presented may be further subdivided to show amounts applicable to plant subcategories (for example, production, transmission, distribution). Should include statements that the amounts represent the utility's share in each joint plant and that it must provide its own financing. Information concerning two or more generating plants on the same site may be combined. Should state that the utility's share of direct expenses of the joint plants is included in the corresponding operating expenses on its income statement (for example, fu el, maintenance of plant, other operating expense). If the share of direct expenses is charged to purchased power then should disclose the amount so charged and the proportionate amounts charged to specific operating expenses on the records maintained for the joint plants. Presentation of the present values of future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and unpaid claim costs relating to insurance contracts including estimates of costs relating to incurred but not reported claims based on the estimated ultimate cost of settling the claims (including effects of inflation and other societal and economic factors), using past experience adjusted for current trends and any other factors that would modify past experience by element such as business segment, country and interest rate range. Excluding environmental contingencies, guarantees, warranties and unconditional purchase obligations (all of which have their own elements in this taxonomy), describes any existing condition, situation, or set of circumstances involving uncertainty as of the balance sheet date (or prior to issuance of the financial statements) as to a probable or reasonably possible loss incurred by an entity that will ultimately be resolved when one or more future events occur or fail to occur, and typically discloses the amount of loss recorded or a range of possible loss, or an assertion that no reasonable estimate can be made. For minimum guaranteed benefits to policyholders and contract holders, such as guaranteed minimum death benefit, guaranteed minimum income benefit, and guaranteed annuitization benefits, discloses the amount of liability reported for additional insurance benefits, annuitization benefits and other minimum guarantees, by type of benefit, for the most recent balance sheet date and the incurred and paid amounts for all periods presented. The carrying amount of the outstanding balance due under the mortgage loan. Amount of the contractual principal due at the origination of the mortgage loan (face amount). The stated maturity date of the mortgage loan receivable on real estate or a range of maturity dates for a group of loans. The stated interest rate on the mortgage loan receivable or the weighted average interest rate on a group of loans. Description of the contractual payment terms of the loan receivable including whether principal and interest is payable at a level or varying amount over the life of the loan, the amount of any balloon payment required at maturity, and any prepayment penalties. Amount of principal due on loans that have been delinquent, which may exclude loans having interest delinquent for three months or less, as of the balance sheet date. Amount of any prior liens on the real estate that secures the mortgage loan. Pertinent information about Disclosure about mortgage loans receivable on real estate. Information may be provided for each individual mortgage loan or groups of mortgage loans. Disclosure should include number of loans by original loan amounts and type of loan (for example, VA, FHA, Conventional). If grouped, loans should be grouped by categories (for example, first mortgage, second mortgage, construction loans) and for each loan the type of property (for example, shopping center, high rise apartments) and its geographic location. The number of net productive and dry exploratory wells drilled; and the number of net productive and dry development wells drilled presented as a table or other format. This includes disclosures relating to the underlying assumptions and percentages or rates used in determining the fair value of guarantee obligations for each type of long-duration contract. Describes and quantifies the unused portions of letters of credit. Schedule of a material business acquisition planned, initiated, or completed during the period, including background, timing, and allocation of acquisition costs. Does not include leveraged buyouts. Describes and quantifies the specific area or cause identified in costs incurred in the claims settlement process during the specified year caused by catastrophe, revised estimate due to changes in historical actual claims results, changes in environmental issues and any other changes affecting reserve amounts. Explanation of the nature and status of amounts included within receivable balances billed but not paid by customers under retainage provisions in contracts. Disclosure reflecting arrangements with individual employees, which are generally based on employment contracts between the entity and one or more selected officers or key employees, and which contain a promise by the employer to pay certain amounts at designated future dates, usually including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares issued during the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability. Description of type of arrangements and the corresponding amount that comprise the current and noncurrent balance of deferred revenue as of the balance sheet date. Text block for income statement and additional disclosures relating to discontinued operations. May include the facts and circumstances leading to the 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, and the segment in which the discontinued operation was reported. This includes disclosures relating to statutory restrictions on the payment of dividends as prescribed by the National Association of Insurance Commissioners or state regulatory authorities. Schedule of amounts receivable from and payable to broker-dealers and clearing organizations, including securities failed to receive, deposits received for securities loaned, amounts payable to clearing organizations related to open transactions, floor brokerage payables and payables for commodities futures accounts liquidating to an equity balance on a broker-dealer's records. Schedule of the types of embedded derivative instruments that have been separated from the host contracts and accounted for as derivatives. Includes identification of the embedded features, description of the terms of the host instrument, and valuation of the embedded item. This element may be used to disclosure in its entirety the names of foreign countries from which revenue is material and the amount of revenue from external customers attributed to those countries. Amount must be based on the financial information used to produce the general-purpose financial statements. An entity may also provide subtotals of geographic information about groups of countries; accordingly, this element also may be used to identify a group of countries and provide the amount of revenue for that group. This element represents the disclosure requirements concerning life settlement contracts based on the remaining life expectancy for each of the first five succeeding years from the date of the statement of financial position and thereafter, as well as in the aggregate including: (a) the number of life settlement contracts, (b) the carrying value of the life settlement contracts, and (c) the face value (death benefits) of the life insurance policies underlying the contracts. Describes an existing condition, situation, or set of circumstances involving uncertainty as of the balance sheet date (or prior to issuance of the financial statements) that might result in a gain, typically reflecting care to avoid misleading implications as to the likelihood of realization, and describes and quantifies a gain recognized in the period resulting from resolution of a previously disclosed gain contingency. Disclosure of the carrying amount of goodwill not allocated to the reportable segment. Goodwill represents the amount paid for an acquired entity in excess of the fair values assigned to identifiable assets acquired and liabilities assumed. It is a long-term asset, stated at the lower of cost or fair value. Fair value is assessed at least annually and impairment charges would be recognized as needed. Schedule of goodwill and the changes during the year due to acquisition, sale, impairment or for other reasons in total and by segment. Describes and quantifies the loss contingencies that were reported in the period or disclosed as of the balance sheet date. This element may be used to capture the complete disclosure about the extent of the entity's reliance on its major customers. If revenues from transactions with a single external customer amount to 10 percent or more of entity revenues, the entity must disclose that fact, the total amount of revenues from each such customer, and the identity of the reportable segment or segments reporting the revenues. The entity need not disclose the identity of a major customer or the amount of revenues that each segment reports from that customer. For these purposes, a group of companies known to the entity to be under common control is considered a single customer, and the federal government, a state government, a local government such as a county or municipality, or a foreign government is each considered a single customer.< /link:label> Description of insurance coverage used by the entity to manage the financial risk of malpractice claims (including general and professional liability). Disclosure may include a discussion of the entity's risk management policies, a description of the insurance arrangements (including type, coverage, coverage limits, and deductible), description of the insurer, and whether the entity is self insured or retains significant self-insurance risk. Supplemental information pertaining to each mortgage loan receivable that equals or exceeds three percent of the carrying amount of mortgages. Describes by product type the guaranteed benefits in excess of the current account balance, quantifies such excesses (the net amounts at risk) and includes other relevant, pertinent information as of the most recent balance sheet date. Disclosures of other investments not readily marketable, including description of investment, fair value, and value as measured by quoted value method. This element can be used to encapsulate the entire disclosure for public utility property plant and equipment (including data and tables). Description and amounts of an adjustment or group of similar adjustments to the opening balance of the estimated reserve for unpaid claims and claims adjustment expense. A description of whether the lease entered into in connection with the transaction involving the sale of property to another party and the lease of the property back to the seller was accounted for as an operating or capital lease. If the sale of the asset(s) did not meet the requirements to be accounted for as a sale whether the transaction was accounted for using the deposit method or as a financing. Disclosure may also include a description of the terms of the sale-leaseback transaction, including future commitments, obligations, provisions, or circumstances that require or result in the seller-lessee's continuing involvement. For leasing transactions involving "Special Purpose Entities"', disclosure may include a general description of the significant terms of the leasing arrangement including renewal or purchase options, escalation clau ses, obligations with respect to refinancing of the lessor's debt, significant penalties and the provisions of any significant guarantees, such as residual value guarantees. Description of financial instruments held by the entity for its own account for trading or investment purposes that are carried at fair value and pledged to counterparties as collateral for financing transactions. Description may include equity, fixed income, debt or other securities. This element may be used for the entire securities owned and pledged as collateral schedule as a single block of text. Schedule of not readily marketable securities and investments including description of investment, fair value, value as measured by quoted value method. This includes disclosures relating to the fair value of assets, by major investment asset category, supporting separate accounts with additional insurance benefits and minimum investment return guarantees as of each date for which a statement of financial position is presented. Schedule of redeemable preferred stock. Describes the different types and classes of redeemable preferred stock and provides details of: (1) the aggregate amount of redemption requirements for all issues for each of the five years following the latest balance sheet date; (2) the change in the value of each type or class of redeemable preferred stock during the period' and (3) the accounting treatment for the difference, if any, between the carrying value and redemption amount for each type or class of redeemable preferred stock. The redemption requirement does not constitute an unconditional obligation that requires the issuer to redeem shares by requiring a transfer of assets at a specified or determinable date (or dates) or upon an event certain to occur. The exception is if redemption is required upon liquidation o r termination of the reporting entity. The preferred stock is redeemable solely at the option of the issuer. Describes and quantifies, if estimable, the nature of the unusual risk or uncertainty, such as the threat of expropriation of its assets by a foreign government, rapid technological obsolescence in the industry, risk of natural disaster from earthquake or weather events, and availability of or continuation of a labor force at a reasonable cost. Information about an enterprise's obligations to provide a fixed and determinable quantity of oil or gas in the near future under existing contracts or agreements. Information may include the principal sources of oil and gas to be relied upon and the total available amounts expected to be received from each principal source and from all sources combined; the total quantities of oil and gas which are subject to delivery commitments; and the steps taken to ensure available reserves and supplies are sufficient to meet such commitments. Information regarding oil and gas production as required per SEC industry reporting guide. This information includes quantitative production data, average price, and per unit cost data. Disclosure of the average discount rate in the country of origin applied to insurance contracts to determine future policy benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made. This disclosure includes the discount rate applied to insurance contracts on a weighted average basis to determine future policy benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made. T he average rate of assumed investment yields Schedule of other units or shares or classes of ownership in publicly listed limited partnerships or Master Limited Partnerships. This schedule ordinarily includes a description of the ownership interest detailing special or unusual rights; the capital contributed to and the capital account balance of the other unit holders for the partnerships; number of units of other ownership interest authorized to be issued, issued, and outstanding in the partnerships; aggregate cumulative cash distributions made to, and aggregate cumulative net income shared by, the other unit holders in the partnership. This element may be used for the entire disclosure as a single block of text. Schedule of preferred units of Master Limited Partnerships that have priority over limited partner units in areas including liquidation, redemption, conversion, tax status of distribution or sharing in distributions. This schedule ordinarily includes a description of the preferred units that details various rights including redemption, conversion, liquidation, and sharing in distributions; capital contributed by preferred partners; number of preferred units authorized to be issued, issued, and outstanding; aggregate cumulative cash distributions made to the preferred partners; aggregate cumulative net income earned by the preferred partners; capital account balance of the preferred partners. This element may be used for the entire disclosure as a single block of text. This schedule contains details related to the aggregate change in the standardized measure of discounted future net cash flow relating to proved oil and gas reserves This schedule may contain tables and all the information for the reporting of productive wells and acreage, as required by the Securities and Exchange Commission if oil and gas operations are material to the registrant and its subsidiaries' business. This schedule may contain tables and all the information for the reporting of productive wells, as required by the Securities and Exchange Commission if oil and gas operations are material to the registrant and its subsidiaries' business. Disclosure of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, building and production equipment. The net quantities of an enterprise's interests in proved developed and undeveloped reserves of (a) crude oil (including condensate and natural gas liquids) and (b) natural gas (including coal bed methane) as of the beginning of the period, changes in quantities during the period, and as of the end of the period in a table or other format. The following information for securitized assets and any other financial assets that are managed together: the total principal amount outstanding, the portion that has been derecognized, the portion that continues to be recognized in each category in the statement of financial position, and delinquencies at the end of the period. Also, credit losses, net of recoveries, during the period and average balances during the period. Disclosure, as of the balance sheet date, of the amount at risk under repurchase agreements with any individual counterparty or group of related counterparties which exceeds 10 percent of stockholders' equity. Disclosure may include: the name of each such counterparty or group of related counterparties, the amount at risk with each, and the weighted average maturity of the repurchase agreements with each. The amount at risk under repurchase agreements is defined as the excess of carrying amount (or market value, if higher than the carrying amount or if there is no carrying amount) of the securities or other assets sold under agreement to repurchase, including accrued interest plus any cash or other assets on deposit to secure the repurchase obligation, over the amount of t he repurchase liability (adjusted for accrued interest). This element may be used as a block of text to disclose all information (including data and tables) about repurchase agreements. This block of text may be used to disclose information at an aggregated level instead of using the detailed elements. Disclosure, as of the most recent balance sheet date, of the amount at risk under resale agreements (reverse repurchase agreements) with any individual counterparty or group of related counterparties that exceeds 10 percent of stockholders' equity. Disclosure may include: the name of each such counterparty or group of related counterparties, the amount at risk with each, and the weighted average maturity of the resale agreements with each. The amount at risk under resale agreements is defined as the excess of carrying amount over market value of assets delivered pursuant to the agreements by the counterparty to the registrant (or to a third party agent that has affirmatively agreed to act on behalf of the registrant) an not returned to the counterparty, except in exchange for the ir approximate market value in a separate transaction. This element may be used as a block of text to disclose all information (including data and tables) about resale agreements (also known as reverse repurchase agreements or reverse repos). This block of text may be used to disclose information at an aggregated level instead of using the detailed elements. Schedule reflecting nature and amounts of capitalized costs of a research and development nature that were acquired in a transaction other than a business combination, the amount of such assets charged to expense during the period, and identification of the income statement caption in which the charges are included. Description of the activity in the reserve for settling insured claims and expenses incurred in the claims settlement process for the period. The estimated liability includes the amount of money that will be required for future payments of (a) claims that have been reported to the insurer, (b) claims related to insured events that have occurred but that have not been reported to the insurer as of the date the liability is estimated, and (c) claim adjustment expenses. Claim adjustment expenses include costs incurred in the claim settlement process such as legal fees; outside adjuster fees; and costs to record, process, and adjust claims. The results of operations for oil and gas producing activities for the year presented in a table or other format. This element contains a schedule of all the risks inherent in servicing assets and servicing liabilities and, if applicable, the instruments used to mitigate the income statement effect of changes in fair value of the servicing assets and servicing liabilities. A sensitivity analysis or stress test showing the hypothetical effect on the fair value of those interests (including any servicing assets or servicing liabilities) of two or more unfavorable variations from the expected levels for each key assumption that is reported, independently determined from any change in another key assumption, and a description of the objectives, methodology, and limitations of the sensitivity analysis or stress test. This schedule lists the activity in the balance of servicing assets (including a description of where changes in carrying value are reported in the statement of income for each period for which results of operations are presented), including but not limited to, the following: beginning and ending balances, additions (through purchases of servicing assets, assumptions of servicing obligations, and servicing obligations that result from transfers of financial assets), disposals, amortization, application of valuation allowances, other-than-temporary impairments, and other changes that affect the balance along with a description of those changes. This schedule lists the activity in the balance of servicing assets (including a description of where changes in fair value are reported in the statement of income for each period for which results of operations are presented), including but not limited to, the following: beginning and ending balances, additions (through purchases of servicing assets, assumptions of servicing obligations, and servicing obligations that result from transfers of financial assets), disposals, changes in fair value during the period resulting from changes in inputs or assumptions used in the valuation model, other changes in fair value along with a description of those changes, and other changes that affect the balance along with a description of those changes. This schedule lists the activity in the balance of servicing liabilities (including a description of where changes in carrying value are reported in the statement of income for each period for which results of operations are presented), including but not limited to, the following: beginning and ending balances, additions (through purchases of servicing assets, assumptions of servicing obligations, and servicing obligations that result from transfers of financial assets), disposals, amortization, application of valuation allowances, other-than-temporary impairments, and other changes that affect the balance and a description of those changes. This schedule lists the activity in the balance of servicing liabilities (including a description of where changes in fair value are reported in the statement of income for each period for which results of operations are presented), including but not limited to, the following: beginning and ending balances, additions (through purchases of servicing liabilities, assumptions of servicing obligations, and servicing obligations that result from transfers of financial assets), disposals, changes in fair value during the period resulting from changes in inputs or assumptions used in the valuation model, other changes in fair value and a description of those changes, and other changes that affect the balance and a description of those changes. Disclosure of all information related to any significant acquisition and disposal. Disclosure may include methodology and assumptions, type of asset, asset classification, useful life, useful purpose, acquisition cost, method of acquisition or disposal, depreciation method, gain or loss on disposal pretax and net of tax, date of acquisition or disposal and restrictions on amount of proceeds from donated assets. The point in time at which the significant event is deemed to have taken place. A textual description of the key elements that define a specific acquisition or disposal. A textual identifier that distinguishes one specific acquisition or disposal from another. A single word or group of words that defines whether a transaction is an acquisition or a disposal. The amount of the restriction on the proceeds from the disposition of donated property, plant, and equipment which was purchased with cash restricted for acquisitions of long-lived assets. This element can be used to disclose all information about the future net cash flows relating to proved oil and gas reserves and oil and gas subject to purchase under long-term agreements in which the enterprise participates in the operation of the properties on which the oil and gas is located or otherwise serves as the producer. This information is presented in aggregate and for each geographic area for which reserve quantities are disclosed. The discounted future net cash flow is computed by applying year-end prices of oil and gas (with consideration of price changes only to the extent provided by contractual arrangements) to the estimated future production of oil and gas reserves, less estimated future expenditures (based on year-end costs) to be incurred in developing and producing the proved r eserves, less estimated future income tax expenses (based on year-end statutory rates, with consideration of future tax rates already legislated) to be on pretax net cash flows less tax basis of properties and available credits, and assuming continuation of existing economic conditions. The estimated future net cash flows are then discounted using a rate of 10 percent per year to reflect the estimated timing of the future cash flows. Amount as of the balance sheet date of each item listed to reconcile the differences resulting from applying state prescribed statutory accounting practices rather than statutory accounting practices prescribed by National Association of Insurance Commissioners. Description of items listed to reconcile the differences as of the balance sheet date resulting from applying state prescribed statutory accounting practices rather than statutory accounting practices prescribed by National Association of Insurance Commissioners. Footnote disclosure of information that is presented as a supplement to the statement of cash flows. State the name of the business segment being reported. Indicate whether the business segment is a consolidated property-casualty entity, an unconsolidated property-casualty subsidiary or has a proportionate share of the registrant and its subsidiaries' fifty percent-or-less owned property-casualty equity investee. Amount of amortization expense on deferred policy acquisition cost. Deferred policy acquisition costs are costs that vary with and are primarily related to the acquisition or renewal of insurance contracts during the period (for example, commissions, salaries of underwriting personnel, inspection fees). Amount of insurance benefit, claim, loss and settlement expense paid to the policyholder during the current accounting period. Amount of deferred policy acquisition cost related to property-casualty insurance policy written. Policy acquisition costs are costs that vary with and are primarily related to the acquisition and renewal of insurance contracts during the period (for example, commissions, salaries of underwriting personnel, inspection fees). The amount of discount that may be deducted from the reserve for unpaid claim and claim adjustment expense, if any. Amount of property-casualty insurance premium revenue earned on insurance policies. Amount of net investment income earned by property-casualty insurance underwriter. Amount of loss paid and claim adjustment expense incurred by property-casualty insurance underwriter. Amount of actual premium written by property-casualty insurance underwriter. Amount of insurance benefit, claim, loss and settlement expense paid to the policyholder during the prior accounting period. The amount of reserve, policy claim payable and loss expense incurred by property-casualty insurance underwriter. Required information to be disclosed, by affiliation with the Registrant. Information required to be disclosed as supplemental information for a registrant who has a consolidated property-casualty insurance underwriter, unconsolidated property-casualty subsidiary or fifty percent-or-less owned property-casualty equity investee. Include the segment name, deferred policy acquisition cost, future policy benefit, loss, claim and loss expense, unearned premium, other policy claim and benefit payable, premium revenue, net investment income, benefit, claim, loss and settlement expense, amortization of deferred policy acquisition cost, other operating expense and premium written. Disclosure, as of the most recent balance sheet date, of securities or other assets sold under repurchase agreements when this amount exceeds 10 percent of total assets. Disclosure may include the following: the type of securities or assets sold under agreements to repurchase, the carrying amount, market value (including accrued interest plus any cash or other assets on deposit. The information must be segregated into securities maturing (1) overnight; (2) term up to 30 days; (3) term of 30 to 90 days; (4) term over 90 days; (5) demand. Description of the nature and financial statement effects of all material events or transactions that are abnormal or significantly different from typical activities or are not reasonably expected to recur in the foreseeable future; but not both, and therefore do not meet both criteria for classification as extraordinary items. Describes the nature of and amounts pertaining to unusual risks and uncertainties to which the entity is exposed based on the nature or conduct of its business, the industry or industries in which it operates, and the places in which it has significant assets or conducts significant operations (revenue and expense). This element may be used as a block of text to disclose all information (including tables) related to inventories for utilities. This schedule lists the activity by class in any valuation allowance for impairment of recognized servicing assets - including beginning and ending balances, aggregate additions charged and recoveries credited to operations, and aggregate write-downs charged against allowance. An element designated to encapsulate the entire schedule of any allowance and reserve accounts (their beginning and ending balances, as well as a reconciliation by type of activity during the period). Alternatively, disclosure of the required information may be within the footnotes to the financial statements or a supplemental schedule to the financial statements. Describes the nature of a concentration, a benchmark to which it is compared, and the percentage that the risk is to the benchmark. Carrying amount as of the balance sheet date of residue from manufacturing or production process that has recovery value. A loan secured by real property that has a second (lower or subordinate) lien on such property in the event of default by the borrower. In the event of default, the first mortgage has priority and is entitled to all proceeds from the liquidation of the property until it is completely repaid. Carrying value as of the balance sheet date of the portion of long-term, collateralized debt obligations due within one year or the operating cycle, if longer. A collateralized debt obligation (backed by pledge, mortgage or other lien in the entity's assets). Carrying value as of the balance sheet date of collateralized debt. If the value of securities and cash collateralizing a secured demand note contributed for purposes of capital under Rule 15c3-1 after application of the deductions specified in subparagraph (2)(vi) of Rule 15c3-1 is less than the unpaid principal amount of the secured demand note, such deficiency shall be deducted. Represents the carrying amount as of the balance sheet date of loans made to broker-dealers which are generally secured by marketable securities owned by the borrower broker-dealer but held by the lender, are interest-bearing, and payable upon demand. The right to demand payment may be conditioned upon the occurrence of certain events. Carrying value as of the balance sheet date of collateralized debt obligation (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion. This item represents equity securities categorized neither as held-to-maturity nor trading which are intended be sold within one year from the balance sheet date or operating cycle, if longer. Equity securities represent ownership interests or the right to acquire ownership interests in corporations and other legal entities which ownership interest is represented by shares of common or preferred stock, convertible securities, stock rights, or stock warrants. Such securities are reported at fair value; unrealized gains and losses related to available-for-sale securities are excluded from earnings and reported in a separate component of shareholders' equity (other comprehensive income). Total of debt securities categorized neither as held-to-maturity nor trading which are intended be sold or mature within one year from the balance sheet date or operating cycle, if longer. Such securities are reported at fair value; unrealized gains and losses of such securities are excluded from earnings and included in other comprehensive income, a separate component of shareholders' equity. Market value of securities borrowed to the extent to which no equivalent value is paid or credited. This element may be used to describe the policy towards securities borrowed or loaned by the entity. This element may be used to disclose information at an aggregated level instead of using the detailed elements. This describes the entity's practice with regard to cash deposits on securities borrowed transactions. This describes the reasons that the entity enters into securities borrowed transactions and securities loaned transactions. This describes the classification of interest and fees related to securities borrowed transactions and securities loaned transactions. This describes the entity's provisions to ensure that the market value of the underlying assets of securities borrowed transactions and securities loaned transactions remains sufficient to protect the entity in the event of default by the counterparty. This describes the entity's policy towards how securities borrowed transactions and securities loaned transactions are recorded on the entity's financial statements. This describes the types of securities (for example, government, equities, etc.) in which the entity conducts securities borrowed transactions and securities loaned transactions. The aggregate value of securities obtained and held with the intention of returning them to the owner and as a result classified as liability as of the balance sheet date. The aggregate fair value of the securities financing transactions, by type, that are recorded as of the balance sheet date. The aggregate acquisition price for securities financing transactions, by type, as of the balance sheet date. Type of securities financing transaction held as of the balance sheet date. The amount of securities purchased to be resold in reverse repurchase transactions as of the balance sheet date. Schedule, as of the balance sheet date, of security financing transactions by type, the aggregate value of securities financing transactions by type and aggregate acquisition price by type of security financing transaction. Disclosure of policies related to how securities financing transactions are recorded on the balance sheet including the recording of fees received and paid and under what circumstances receivables and payables amounts are offset. Disclosure of securities financing transactions including resale and repurchase agreements, securities borrowed and lending transactions, securities received as collateral and obligations to return securities received as collateral. Fair value as of the balance sheet date of obligations incurred from foreign government debt sold short. This describes the entity's policy with regard to collateral required and collateral rights on securities loaned transactions. A share, participation, or other interest in property or in an enterprise of the issuer or an obligation of the issuer that (a) either is represented by an instrument issued in bearer or registered form or, if not represented by an instrument, is registered in books maintained to record transfers by or on behalf of the issuer, (b) is of a type commonly dealt in on securities exchanges or markets or, when represented by an instrument, is commonly recognized in any area in which it is issued or dealt in as a medium for investment, and (c) either is one of a class or series or by its terms is divisible into a class or series of shares, participations, interest, or obligations. Financial instruments held by the broker-dealer for their own account (proprietary securities) for trading or investment purposes that are carried at fair value and pledged to counterparties as collateral for financing transactions. Description may include equity, fixed income, debt or other securities. Aggregate carrying value of owned private equity or other securities for which a quoted market price is not readily determinable, the value of which has been determined by management based upon fair value methods, including pricing of similar securities and valuation techniques and is included in the schedule of financial condition or the balance sheet. Accounting policy defining not readily marketable securities, valuation methods and significant assumptions used to determine fair value, restrictions on the investment and reasons investments are not readily marketable, including securities that are not registered, investments in nonpublic entities. Description of the security category or actual security title. Value of the not readily marketable security or category which has been determined by management based upon fair value methods, including pricing of similar securities and valuation techniques and is included in the schedule of financial condition or the balance sheet. Total value of the financial securities as measured using the quoted market price. Disclosure of the information provided in the schedule of not readily marketable securities and investments including description of investment, fair value, and value as measured by quoted value method, in block text format. This element may be used for the entire securities owned not readily marketable schedule as a single block of text. Schedule of not readily marketable securities and investments including description of investment, fair value, value as measured by quoted value method. Securities and other investments for which the market is not readily realizable, including thinly traded securities or investments, restricted securities, securities in nonpublic entities. Also includes Financial instruments for which there are no readily available price quotations or for which the readily available price quote is deemed unreliable. Disclosure includes accounting policy, description of financial instrument, total value of the financial instrument as measured by the quoted market price, if available, total value reported in the state of financial condition, and the methods and significant assumptions used to value the security at lower than the quoted market price. This element may be used for the entire securities owned and other investments disclosure as a single block of text. Schedule of financial instruments held by a broker-dealer for its own account (proprietary securities) for trading or investment purposes that are carried at fair value including securities sold, not yet purchased. This element may be used for the entire securities owned and sold, not yet purchased, market value schedule as a single block of text. Securities that are owned but transferred to another party to serve as collateral to partially or fully secure a debt obligation, repurchase agreement or other current or potential obligation, and for which the transferee does not have the right by contract or custom to sell or repledge them to an unrelated party. In a reverse repo transaction (purchase of securities under agreement to resell), a broker-dealer receives securities for a stated price from another party and agrees to sell them to the same party at a later date (a) at the same price plus interest at a stated rate (b) at a higher price. The higher price reflects the interest earned on the contract price for the number of days that the contract is outstanding. Reverse repos are similar to securities-borrowed transaction except that reverse repos are generally executed with government and government-agency securities. The fair value of collateral received that has been sold or repledged and is owed to the transferee upon settlement of the related contractual obligation under which it was received. The fair value of collateral received that has been sold or repledged and is owed to the transferee upon settlement of the related contractual obligation under which it was received. The value as of the balance sheet date of the assets received as collateral against securities loaned to other broker-dealers. Borrowers of securities generally are required to provide collateral to the lenders of securities, commonly cash but sometimes other securities or standby letters of credit, with a value slightly higher than that of the securities borrowed. Represents securities received from a borrower who has defaulted under the terms and conditions of a specified debt agreement in which the broker-dealer is the holder of such debt. Securities deposited in a special reserve account for the exclusive benefit of customers pursuant to SEC Regulations. Fair value of securities deposited in a special reserve account for the exclusive benefit of customers pursuant to the Commodity Exchange Act. Fair value of securities deposited in a special reserve account for the exclusive benefit of customers pursuant to regulations other than SEC Regulations and the Commodity Exchange Act. Fair value of securities deposited in a special reserve account for the exclusive benefit of customers. Carrying value as of the balance sheet date of obligations incurred from short sales. Potential credit and counterparty risks associated with proprietary trading in securities sold, not yet purchased (short selling). The amount of securities that an institution sells and agrees to repurchase (the identical or substantially the same securities) as a seller-borrower at a specified date for a specified price, also known as a repurchase agreement, or repo. Most repos involve obligations of the federal government or its agencies, but other financial instruments, such as commercial paper, banker's acceptances, and negotiable certificates of deposit, are sometimes used in repos. This is the average principal amount (during the year) of the securitized and unsecuritized financial assets. This is the amount of the financial instruments that are considered delinquent (past due) at the end of the period. Net credit losses are charge-offs and are based on total loans outstanding during the period. This includes both the securitized and unsecuritized portion of the total principal amount. Reflects by transferred financial asset type the amount of sales proceeds in excess of or deficient from the sum of the carrying amounts of transferred financial assets plus transaction costs. The transferor surrenders control of all or a portion of the financial assets and receives consideration other than a beneficial interest in the assets transferred Description of other gains or losses presented with a table-based disclosure pertaining to a transfer of securitized financial assets accounted for as a sale. The gains or losses by type of securitized financial assets recognized when a transfer is accounted for as a sale. Carrying value of the regulatory asset that represents capitalized stranded costs that have been securitized (financed with debt) and are expected to be recoverable through a transition charge after one year (or beyond the operating cycle if longer). A transition charge is a charge approved by a regulator that allows deregulated utilities to recover investments in certain assets, such as power plants, over a transition period leading into a deregulated market. The amount of an asset, typically cash, provided to a counterparty to provide certain assurance of performance by the entity pursuant to the terms of a written or oral agreement, such as a lease. Fair value of financial instrument held by the entity for its own account (proprietary securities) for trading or investment purposes that are carried at fair value and pledged to counterparties as collateral for financing transactions where counterparty has the right to repledge such. Fair value of financial instrument held by the entity for its own account (proprietary securities) for trading or investment purposes that are carried at fair value and pledged to counterparties as collateral for financing transactions where counterparty does not have the right to repledge such. Identifies the line item of the balance sheet reflecting the financial instrument held by the entity for its own account (proprietary securities) for trading or investment purposes that are carried at fair value and pledged to counterparties as collateral for financing transactions. Fair value of financial instrument held by the entity for its own account (proprietary securities) for trading or investment purposes that are carried at fair value and pledged to counterparties as collateral for financing transactions. Financial instruments held by a broker-dealer for its own account (proprietary securities) for trading or investment purposes that are carried at fair value and pledged to counterparties as collateral for financing transactions. Description may include equity, fixed income, debt or other securities. Description of financial instrument type held by the entity for its own account (proprietary securities) for trading or investment purposes that are carried at fair value and pledged to counterparties as collateral for financing transactions. Description may include equity, fixed income, debt or other securities. Fair value of financial instruments held by a broker-dealer for their own account (proprietary securities) for trading or investment purposes determined by management based upon quoted prices of a financial instrument with similar characteristics or on a valuation technique or model. Fair value of financial instruments sold short by a broker-dealer for their own account (proprietary securities) for trading or investment purposes determined by management based upon quoted prices of a financial instrument with similar characteristics or on a valuation technique or model. Type of financial instrument held by a broker-dealer for their own account (proprietary securities) for trading or investment purposes that are carried at fair value including securities sold, not yet purchased. Schedule of financial instruments held by a broker-dealer for their own account (proprietary securities) for trading or investment purposes that are carried at fair value including securities sold, not yet purchased. Amount of an item in the reconciliation of total assets from reportable segments to the entity's consolidated assets. Identification and description of an item in the reconciliation of total assets from reportable segments to the entity's consolidated assets. Description and amounts of all significant reconciling items in the reconciliation of total assets from reportable segments to the entity's consolidated assets. Item in the reconciliation of total assets from reportable segments to the entity's consolidated assets. Identification, description, and amounts of all significant reconciling items in the reconciliation of total assets from reportable segments to the entity's consolidated assets. A description of the nature and effect of any asymmetrical allocations to segments. For example, an entity might allocate depreciation expense to a segment without allocating the related depreciable assets to that segment. A description of the nature of any changes from prior periods in the measurement methods used to determine reportable segment profit or loss and the effect, if any, of those changes on the measure of segment profit or loss. Identification, description, and amounts of all significant reconciling items in the reconciliation of a significant segment item of information disclosed (for example, liabilities) other than profit/loss, revenues, or assets, between reportable segments in total and the entity's consolidated total for that significant segment item disclosed. This element may be used to capture the complete disclosure for the identification, description, and amounts of all significant reconciling items in the reconciliation of total assets from reportable segments to the entity's consolidated assets. This element may be used to capture the complete disclosure for the identification, description, and amounts of all significant reconciling items in the reconciliation of total profit or loss from reportable segments, to the entity's consolidated income before income taxes, extraordinary items, discontinued operations, and the cumulative effect of changes in accounting principles. This element may be used to capture the complete disclosure for the identification, description, and amounts of all significant reconciling items in the reconciliation of total revenues from reportable segments to the entity's consolidated revenues. Consolidated entity assets. Consolidated entity revenues. General information about (a) factors used to identify reportable segments, including the basis of organization (for example, whether management has chosen to organize the enterprise around differences in products and services, geographic areas, regulatory environments, or a combination of factors and whether operating segments have been aggregated to reportable segments) and (b) types of products and services from which each reportable segment derives its revenues. Consolidated income before income taxes, extraordinary items, discontinued operations, and cumulative effect of changes in accounting principles. This element may be used to capture the complete disclosure of the profit or loss, total assets for each reportable segment, and a description of the types of products and services from which each reportable segment derives its revenues. An entity discloses certain information on each segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. Also, segments include those that that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10% or more of the combined revenue, internal and external, of all operating segments b) The ab solute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) Its assets are 10 percent or more of the combined assets of all operating segments. Amount of amortization expense for the reportable segment. Information should be disclosed if the amount (a) is included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) is otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss Amount of total assets attributed to the reportable segment. Amount of depletion expense for the reportable segment. Information should be disclosed if the amount (a) is included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) is otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss Amount of depreciation, depletion, and amortization expense for the reportable segment. Must be disclosed if the amount (a) is included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) is otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss Amount of depreciation expense for the reportable segment. Information should be disclosed if the amount (a) is included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) is otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss Description of the types of products and services from which the reportable segment derives its revenue. Amount of income or loss recognized by the reportable segment for its share of an investee's net income or loss reported under the equity method of accounting. Must be disclosed if the amount (a) is included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) is otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss Total expenditures for additions to long-lived assets other than financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets of the reportable segment. Must be disclosed if the amount (a) is included in the determination of segment assets reviewed by the chief operating decision maker or (b) is otherwise regularly provided to the chief operating decision maker, even if not included in the determination of segment assets. Amount of income or loss for the reportable segment before income taxes and extraordinary items. Amount of income tax expense or benefit attributed to the reportable segment. Must be disclosed if the amount (a) is included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) is otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss Amount of interest expense for the reportable segment. Must be disclosed if the amount (a) is included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) is otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss Amount of revenue from transactions with other operating segments of the same entity. Must be disclosed if the amount (a) is included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) is otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss Amount of investment in an equity method investee of the reportable segment. Must be disclosed if the amount (a) is included in the determination of segment assets reviewed by the chief operating decision maker or (b) is otherwise regularly provided to the chief operating decision maker, even if not included in the determination of segment assets. Amount of net assets (total assets less total liabilities) attributed to the reportable segment. Amount of operating income or loss (including interest revenue and expense) before depreciation, depletion, and amortization for the reportable segment. Amount of income or loss for the reportable segment before unusual Items, equity method income or loss, income taxes, and extraordinary items. Amount of expenses other than interest, depreciation, depletion, and amortization for the reportable segment. Amount of revenue from external customers for the reportable segment. Must be disclosed if the amounts (a) is included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) is otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss Amount of total revenue for the reportable segment, including revenue from external customers, transactions with other operating segments of the same entity, and (gross) interest revenue. All considered to be "operating revenue" for purposes of the taxonomy. Amount of significant noncash items other than depreciation, depletion, and amortization expense recognized by the reportable segment. Must be disclosed if the amount (a) is included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) is otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss Amount of income or loss related to unusual items, as described APB Opinion No. 30, recognized by the reportable segment. Must be disclosed if the amount (a) is included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) is otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss Disclosure of profit or loss, total assets for each reportable segment, and a description of the types of products and services for each reportable segment. Information about each segment's profit or loss, assets, and types of products or services from which the segment derives its revenues. Disclosure of profit or loss, total assets for each reportable segment, and a description of the types of products and services from which each reportable segment derives its revenues. An entity discloses certain information on each segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. Also, segments include those that that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10% or more of the combined revenue, internal and external, of all operating segments b) The absolute amount of its reported profit or loss is 10 percen t or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) Its assets are 10 percent or more of the combined assets of all operating segments. Amount of income or loss from extraordinary items recognized by the reportable segment. Must be disclosed if the amount (a) is included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) is otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss Amount of profit or loss recognized by the reportable segment. A description of differences from the last annual report in the basis of segmentation used for reportable segments. An entity must provide this disclosure in its interim period disclosures. A description of the nature of any differences between the measurements of reportable segments' assets and the entity's consolidated assets (if not apparent from provided reconciliations). Those differences could include accounting policies and policies for allocation of jointly used assets that are necessary for an understanding of the reported segment information. A description of the nature of any differences between the measurements of reportable segments' profits or losses and the entity's consolidated income before income taxes, extraordinary items, discontinued operations, and the cumulative effect of changes in accounting principles (if not apparent from provided reconciliations). Those differences could include accounting policies and policies for allocation of centrally incurred costs that are necessary for an understanding of the reported segment information. A description of the basis of accounting for transactions between reportable segments. An explanation of the measurements of segment profit or loss and segment assets for each reportable segment, including (a) the basis of accounting for any transactions between reportable segments; (b) the nature of any differences between the measurements of the reportable segments' profits or losses and the entity's consolidated income before income taxes, extraordinary items, discontinued operations, and the cumulative effect of changes in accounting principles (which could include accounting policies and policies for allocation of centrally incurred costs that are necessary for an understanding of the reported segment information); (c) the nature of any differences between the measurements of the reportable segments' assets and the entity's consolidated assets (which could include accounting policies and policies for allocation of jointly used assets that a re necessary for an understanding of the reported segment information); (d) 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; and (e) the nature and effect of any asymmetrical allocations to segments. Total, for the consolidated entity, of a significant segment item of information disclosed (for example, liabilities) other than profit/loss, revenues, or assets. Description of a significant reconciling item in the reconciliation of a significant segment item of information disclosed (for example, liabilities) other than profit (loss), revenues, or assets, between reportable segments in total and the entity's consolidated total for that significant segment item disclosed. For a significant segment item of information disclosed (for example, liabilities) other than profit/loss, revenues, or assets, the total of reconciling items between the total over reportable segments of the significant segment item and the consolidated entity total of the significant segment item. Total, for reportable segments, of a significant segment item of information disclosed (for example, liabilities) other than profit/loss, revenues, or assets. Description and amounts of all significant reconciling items in the reconciliation of a significant segment item of information disclosed (for example, liabilities) other than profit (loss), revenues, or assets, between reportable segments in total and the entity's consolidated total for that significant segment item disclosed. Items in the reconciliation of other significant items from reportable segments to the consolidated entity. Identification, description, and amounts of all significant reconciling items in the reconciliation of a significant segment item of information disclosed (for example, liabilities) other than profit (loss), revenues, or assets, between reportable segments in total and the entity's consolidated total for that significant segment item disclosed. Total of reconciling items between total reportable segments' assets and consolidated entity assets. Amount of an item in the reconciliation of total profit or loss from reportable segments, to the entity's consolidated income before income taxes, extraordinary items, discontinued operations. Description of an item in the reconciliation of total profit or loss from reportable segments to the entity's consolidated income before income taxes, extraordinary items, discontinued operations. Description, and amounts of all significant reconciling items in the reconciliation of total profit or loss from reportable segments to the entity's consolidated income before income taxes, extraordinary items, discontinued operations, and the cumulative effect of changes in accounting principles. Items in the reconciliation of total profit or loss from reportable segments, to the entity's consolidated income before income taxes, extraordinary items, discontinued operations. Identification, description, and amounts of all significant reconciling items in the reconciliation of total profit or loss from reportable segments to the entity's consolidated income before income taxes, extraordinary items, discontinued operations, and the cumulative effect of changes in accounting principles. Total of reconciling items from segment operating profit or loss to consolidated income before income taxes, extraordinary items, discontinued operations, and the cumulative effect of changes in accounting principles. Total of reconciling items between total reportable segments' revenues and consolidated entity revenues. Amount of an item in the reconciliation of total revenues from reportable segments to the entity's consolidated revenues. Description of an item in the reconciliation of total revenues from reportable segments to the entity's consolidated revenues. Description and amounts of all significant reconciling items in the reconciliation of total revenues from reportable segments to the entity's consolidated revenues. Items in the reconciliation of total revenues from reportable segments to the entity's consolidated revenues. Identification, description, and amounts of all significant reconciling items in the reconciliation of total revenues from reportable segments to the entity's consolidated revenues. Description of change in total assets when there has been a material change from the amount disclosed in the last annual report. An entity must provide this disclosure, along with the amount of total assets, in its interim period disclosures but may also provide the information in its annual reporting period disclosures. Total assets for reportable segments. The total amount of profit or loss for reportable segments. Total revenues for reportable segments. This element may be used to capture the complete disclosure including data and tables; includes separately reported information about the segments of an entity and related information. Establishing reserves for future losses instead of purchasing insurance. Self insurance describes those exposures to loss that are funded internally. Seller must describe the tests and methods used to evaluate whether buyer's initial and continuing investments are adequate to demonstrate a commitment to pay. Seller must describe the tests and methods used to evaluate whether sales prices are collectible. Collectibility is assessed by considering buyer's commitment to pay which is supported by the amount of initial and continuing investments that give buyer a stake in property sufficient that risk of loss through default motivates buyer to honor obligation. Buyer's credit standing, age and location of property are among the factors that are also considered. Expenses directly related to the selling and distribution of products or services. Expenses recognized in the period that are directly related to the selling and distribution of products or services. Primarily represents commissions incurred in the period based upon the sale by commissioned employees or third parties of the entity's goods or services, and fees for sales assistance or product enhancements performed by third parties (such as a distributor or value added reseller). The total amount of expenses directly related to the marketing or selling of products or services. Other expenses directly related to the marketing or selling of products or services not otherwise defined. The aggregate total amount of expenses directly related to the marketing or selling of products or services. Carrying value as of the balance sheet date of the portion of long-term notes having the highest claim on the assets of the issuer in case of bankruptcy or liquidation, due within one year or the normal operating cycle, if longer. Senior note holders are paid off in full before any payments are made to debt holders having a lesser priority of repayment. Carrying value as of the balance sheet date of Notes with the highest claim on the assets of the issuer in case of bankruptcy or liquidation (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion. Senior note holders are paid off in full before any payments are made to junior note holders. Potentially an asset sold under an agreement to repurchase, a senior note is a bond that takes priority over other debt securities sold by the issuer. In the event the issuer goes bankrupt, senior debt holders receive priority for [must receive] repayment [prior] relative to junior and unsecured (general) creditors. The hypothetical financial impact of a 10 percent adverse change of the discount rate on the fair value of interests that continue to be held by the transferor, servicing assets, or servicing liabilities as of the balance sheet date. The hypothetical financial impact of a 10 percent adverse change of the expected credit losses on the fair value of interests that continue to be held by the transferor, servicing assets, or servicing liabilities as of the balance sheet date. The hypothetical financial impact of a 10 percent adverse change of prepayment speed on the fair value of interests that continue to be held by the transferor, servicing assets, or servicing liabilities as of the balance sheet date. The hypothetical financial impact of a 20 percent adverse change of the discount rate on the fair value of interests that continue to be held by the transferor, servicing assets, or servicing liabilities as of the balance sheet date. The hypothetical financial impact of a 20 percent adverse change of the expected credit losses on the fair value of interests that continue to be held by the transferor, servicing assets, or servicing liabilities as of the balance sheet date. The hypothetical financial impact of a 20 percent adverse change of prepayment speed on the fair value of interests that continue to be held by the transferor, servicing assets, or servicing liabilities as of the balance sheet date. A description of the objectives, methodology, and limitations of the sensitivity analysis or stress test that shows the hypothetical effect on the fair value of those interests (including any servicing assets or servicing liabilities) of two or more unfavorable variations from the expected levels for each key assumption that is reported, independently from any change in another key assumption. Detailed elements containing information related to a sensitivity analysis or stress test showing the hypothetical effect on the fair value of those interests (including any servicing assets or servicing liabilities) of two or more unfavorable variations from the expected levels for each key assumption that is reported, independently determined from any change in another key assumption. Total fair value as of the balance sheet date of the portion of contract holder funds maintained in accounts which are separate from the general account assets of the entity and that meet certain criteria. Disclose the general nature of the contracts reported in separate accounts of contract holders, the nature and terms of minimum guarantees, the fair value of each major category of investment comprising the separate accounts, and the amount of gains and losses recognized on assets transferred to separate accounts. The equivalent summary total of separate account assets representing contract holder funds that are carried at fair value. Outstanding nonredeemable series B preferred stock or outstanding series B preferred stock that is redeemable solely at the option of the issuer. Outstanding nonredeemable series C preferred stock or outstanding series C preferred stock that is redeemable solely at the option of the issuer. Outstanding nonredeemable series D preferred stock or outstanding series D preferred stock that is redeemable solely at the option of the issuer. Outstanding nonredeemable series E preferred stock or outstanding series E preferred stock that is redeemable solely at the option of the issuer. Outstanding nonredeemable series F preferred stock or outstanding series F preferred stock that is redeemable solely at the option of the issuer. Outstanding nonredeemable series G preferred stock or outstanding series G preferred stock that is redeemable solely at the option of the issuer. Outstanding nonredeemable series H preferred stock or outstanding series H preferred stock that is redeemable solely at the option of the issuer. Represents the aggregation and reporting of combined amounts of individually immaterial entities that were acquired during the period. Outstanding nonredeemable series A preferred stock or outstanding series A preferred stock that is redeemable solely at the option of the issuer. A limited duration contract between, for example, an electricity transmission customer and an electricity transmission provider for service that has a finite beneficial life. A revision in the estimated economic useful life of a long-lived tangible asset (the period of time over which the asset is projected to benefit operations). Revenue from providing technology services, including consulting, distribution, installation, customization, engineering and training. The value of new servicing assets acquired or created during the current period through purchases, assumptions of servicing obligations, and servicing obligations that result from transfers of financial assets. Decreases in the value of servicing assets due to the periodic mark down in value in proportion to and over the period of estimated net servicing income. The net increase (decrease) in the fair value of this class of servicing asset. Carrying amount (balance) as of the balance sheet date of an asset representing net future revenues from contractually specified servicing fees, late charges, and other ancillary revenues, in excess of future costs related to servicing arrangements. Decreases in recorded obligations to service financial assets resulting from conveyance of servicing rights to unrelated parties. Fair value of the servicing asset that has been amortized as of the balance sheet date. Adjustment made to carrying value of servicing asset related to a permanent decrease in future servicing income or an increase in servicing costs. The amount of valuation allowance applied to adjust the carrying value of servicing assets. The value of new servicing assets acquired or created during the current period through purchases, assumptions of servicing obligations, and servicing obligations that result from transfers of financial assets. The net increase (decrease) in the fair value of this class of servicing asset. Fair value as of the balance sheet date of an asset representing net future revenues from contractually specified servicing fees, late charges, and other ancillary revenues, in excess of future costs related to servicing arrangements. The fair value of an asset is the amount at which that asset could be bought or sold (or settled) in a current transaction between willing parties, other than in a forced or liquidation sale. The net increase (decrease) in fair value as a result of changes in the inputs, assumptions, or model used to calculate the fair value of servicing assets. A description of the changes to the valuation model, assumptions or inputs that led to changes in fair value of the servicing assets. Decreases in recorded obligations to service financial assets resulting from conveyance of servicing rights to unrelated parties. A contract to service financial assets under which the estimated future revenues from contractually specified servicing fees, late charges, and other ancillary revenues are expected to more than adequately compensate the servicer for performing the servicing. Description of the predominant risk characteristic of the class of servicing assets' underlying financial assets. These elements list the activity in the balance of servicing assets (including a description of where changes in carrying value are reported in the statement of income for each period for which results of operations are presented), including but not limited to, the following: beginning and ending balances, additions (through purchases of servicing assets, assumptions of servicing obligations, and servicing obligations that result from transfers of financial assets), disposals, amortization, application of valuation allowances, other-than-temporary impairments, and other changes that affect the balance and a description of those changes. These elements list the activity in the balance of servicing assets (including a description of where changes in fair value are reported in the statement of income for each period for which results of operations are presented), including but not limited to, the following: beginning and ending balances, additions (through purchases of servicing assets, assumptions of servicing obligations, and servicing obligations that result from transfers of financial assets), disposals, changes in fair value during the period resulting from changes in valuations inputs or assumptions used in the valuation model, other changes in fair value along with a description of those changes, and other changes that affect the balance along with a description of those changes. Contracts to service financial assets, such a portfolio of mortgages, under which the estimated future revenues from contractually specified servicing fees, late charges, and other ancillary revenues are expected to more than adequately compensate the servicer for performing the servicing (usually including billing, collection, disbursement and recordkeeping functions). These elements list the activity in the balance of servicing liabilities (including a description of where changes in fair value are reported in the statement of income for each period for which results of operations are presented), including but not limited to, the following: beginning and ending balances, additions (through purchases of servicing liabilities assumptions of servicing obligations, and servicing obligations that result from transfers of financial assets), disposals, changes in fair value during the period resulting from changes in valuations inputs or assumptions used in the valuation model, other changes in fair value, a description of those changes, other changes that affect the balance, and a description of those changes. The value of new servicing liabilities acquired or created during the current period (and belonging to this class) through purchases, assumptions of servicing obligations, and servicing obligations that result from transfers of financial assets. Decreases in the value of a servicing liability due to the periodic mark down in value in proportion to and over the period of estimated net servicing income. The net increase (decrease) in the carrying value of this class of servicing liability. Carrying amount (balance) as of the balance sheet date of a liability representing future costs related to servicing arrangements that are in excess of net future revenues from contractually specified servicing fees, late charges, and other ancillary revenues. Decreases in servicing liabilities resulting from conveyance of servicing rights to unrelated parties. Adjustment made to carrying value of a servicing liability related to a permanent decrease in future servicing income or an increase in servicing costs. The amount of valuation allowance applied to adjust the carrying value of a servicing liability. These elements list the activity in the balance of servicing liabilities (including a description of where changes in carrying value are reported in the statement of income for each period for which results of operations are presented), including but not limited to, the following: beginning and ending balances, additions (through purchases of servicing assets, assumptions of servicing obligations, and servicing obligations that result from transfers of financial assets), disposals, amortization, application of valuation allowances, other-than-temporary impairments, and other changes that affect the balance and a description of those changes. The value of new servicing liabilities acquired or created during the current period through purchases, assumptions of servicing obligations, and servicing obligations that result from transfers of financial assets. The net increase (decrease) in the fair value of this class of servicing liability. Fair value as of the balance sheet date of a liability representing future costs related to servicing arrangements in excess of net future revenues from contractually specified servicing fees, late charges, and other ancillary revenues. The net change in fair value as a result of changes in the inputs or assumptions used in the valuation model, or other changes made to calculate the fair value of the servicing liability. Decreases in fair value of servicing liabilities resulting from conveyance of servicing rights to unrelated parties. The amount that would be paid, determined under the conditions specified in the contract, if the settlement were to occur at the reporting date. That a contract does not limit the amount the issuer could be required to pay or the number of shares that the issuer could be required to issue, if applicable. The fair value of shares that would be issued, determined under the conditions specified in the contract if the settlement were to occur at the reporting date. How changes in the fair value of the issuer's equity shares would affect the settlement amounts. For example, additional dollars in cash for each $1 decrease in the fair value of one share. How changes in the fair value of the issuer's equity shares would affect the settlement amounts. For example, additional shares for each $1 decrease in the fair value of one share. The maximum amount that the issuer could be required to pay to redeem the instrument by physical settlement, if applicable. The maximum number of shares that the issuer could be required to issue to redeem the instrument, if applicable. For a forward contract or an option indexed to the issuer's equity shares, the number of issuer's shares to which the contract is indexed. The number of shares that would be issued, determined under the conditions specified in the contract, if the settlement were to occur at the reporting date For a forward contract or an option indexed to the issuer's equity shares, the settlement date or dates of the contract, as applicable. An entity expecting to repurchase shares in the following period, should disclose an estimate of the amount or range of shares to be repurchased. The incremental compensation cost generated by the option exchange. The incremental compensation expense recognized in the reporting period generated by the option exchange. Description of the method used for calculating compensation cost for the award under the plan. The total accumulated difference between fair values of underlying shares on dates of exercise and exercise price on awards which were exercised or converted into shares, other instruments, or cash in accordance with the terms of the arrangement during the reporting period under the plan. The weighted average fair value as of grant dates pertaining to share-based awards for which the grantee exercised or converted the award into shares, other instruments, or cash in accordance with the terms of the arrangement. The decrease in the number of shares reserved for issuance pertaining to share-based awards for which the grantee exercised or converted the award into shares, other instruments, or cash in accordance with the terms of the arrangement. The weighted average fair value as of the grant date of share-based award plans other than stock option plans that were not exercised or put into effect during the reporting period as a result of the occurrence of a terminating event specified in the contractual agreement of the plan. The number of shares under a share-based award plan other than a stock option plan that were settled during the reporting period due to a failure to satisfy vesting conditions pertaining to all option plans. The weighted average fair value at grant for nonvested share-based awards issued during the period on other than stock option plans (for example, phantom stock plan, stock appreciation rights plan, performance target plan). The number of shares issuable under a share-based award plan pertaining to grants made during the period on other than stock option plans (for example, phantom stock plan, stock appreciation rights plan, performance target plan). The weighted average fair value of outstanding awards on nonstock option plans (for example, phantom stock plan, stock appreciation rights plan, revenue or profit achievement stock award plan) for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain title to proceeds from the sale of the award or underlying shares. The number of outstanding awards on nonstock option plans (for example, phantom stock plan, stock appreciation rights plan, revenue or profit achievement stock award plan) for which the employer is contingently obligated to issue equity instruments or transfer assets to an employee who has not yet satisfied service or performance criteria necessary to gain title to proceeds from the sale of the award or underlying shares. The weighted average period over which unrecognized compensation is expected to be recorded. The unrecorded portion of the calculated fair value total as of the balance-sheet date of share-based awards previously made to employees under a share-based award plan other than a stock option plan. The total fair value of share-based awards for which the grantee gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares, other instruments, or cash in accordance with the terms of the arrangement. The weighted average fair value as of grant dates pertaining to a share-based award plan other than a stock option plan for which the grantee gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares, other instruments, or cash in accordance with the terms of the arrangement. The decrease in the number of shares potentially issuable under a share-based award plan pertaining to awards for which the grantee has gained the right during the reporting period, by satisfying service and performance requirements, to receive or retain shares, other instruments, or cash in accordance with the terms of the arrangement. Reflects the dating as to when the share-based award expires as specified in the award agreement, which may be presented in a variety of ways (for example, year, month and year, day, month and year, quarter of a year). Excluding an option exchange (generally, an offer for a specified period of time to cancel old and replace with new options), description of significant modifications to an existing share-based compensation plan must be described, including the events or circumstances that precipitated the modification and the type of modification being made (for example, a change in expiration dating, vesting rights, or exercise prices). An excess of the fair value of the modified award over the fair value of the award immediately before the modification. The number of employees under the plan whose options are affected by the modification. Description of the estimated period of time over which an employee is required to provide service in exchange for the share-based payment award, which often is the vesting period. This period may be explicit or implicit based on the terms of the award, and may be presented in a variety of ways (for example, year, month and year, day, month and year, quarter of a year). Description of the period of time over which an employee's right to exercise an award is no longer contingent on satisfaction of either a service condition, market condition or a performance condition, which may be expressed in a variety of ways (for example, in years, month and year). Description of award terms as to how many shares or portion of an award are no longer contingent on satisfaction of either a service condition, market condition or a performance condition, thereby giving the employee the legal right to convert the award to shares, to sell the shares, and be entitled to the cash proceeds of such sale. For example, vesting may be expressed as being 25 percent of the shares under option on each anniversary of the grant date. An entity should disclose its policy, if any, for issuing shares upon share-based award exercise. An entity may have policies to issue new shares or issue treasury shares. The weighted average remaining life of the outstanding stock options as of the balance-sheet date for all option plans in the customized ranges of exercise prices, which may be expressed in a variety of ways (for example, years, months). The weighted average price as of the balance-sheet date at which grantees could acquire the underlying shares with respect to the shares reserved for issuance pertaining to the outstanding stock options under all option plans in the various customized ranges of exercise prices. The sum of the number of shares reserved for issuance pertaining to the outstanding stock options as of the balance-sheet date under all option plans in the various customized ranges of exercise prices. The weighted average remaining life of the outstanding, exercisable stock options as of the balance-sheet date for all option plans in the customized range of exercise prices. Weighted average exercise price as of the balance sheet date for those share-based payment arrangements outstanding The number of shares reserved for issuance pertaining to the outstanding stock options as of the balance-sheet date in the customized range of exercise prices for which the market and performance vesting condition has been satisfied. Reflects required information pertaining to options granted, by range of option prices. The floor of a customized range of exercise prices for purposes of disclosing shares potentially issuable under outstanding stock option awards on all stock option plans and other required information pertaining to awards in the customized range. The weighted-average period remaining as of the balance-sheet date until option expiration pertaining to the outstanding stock options for all option plans in the customized range of exercise prices, which may be expressed in a variety of ways (for example, years, months). The weighted average price as of the balance-sheet date at which grantees could acquire the underlying shares with respect to all outstanding stock options which are in the customized range of exercise prices. The number of shares reserved for issuance pertaining to the outstanding stock options as of the balance-sheet date for all option plans in the customized range of exercise prices. The ceiling of a customized range of exercise prices for purposes of disclosing shares potentially issuable under outstanding stock option awards on all stock option plans and other required information pertaining to awards in the customized range. Details comprising a table providing supplementary information on outstanding and exercisable share awards as of the balance sheet date which stratifies outstanding options by ranges of exercise prices. The maximum number of shares that have been authorized for issuance under the plan. The difference between the number of shares authorized for issuance under the plan and the sum of the number of shares already issued upon exercise of options under the plan and those reserved for issuance on outstanding awards, net of cancellations and forfeitures, if applicable. The total accumulated difference between fair values of underlying shares on dates of exercise and exercise price on options which were converted into shares during the reporting period under the plan. The weighted average price at which option holders acquired shares when converting their stock options into shares under the plan during the reporting period. The decrease in the number of reserved shares that could potentially be issued attributable to the exercise during the reporting period of previously issued stock options under the option plan. The weighted average price at which grantees could have acquired the underlying shares with respect to stock options of the plan that lapsed during the reporting period. The decrease in the number of shares that could be issued attributable to the lapse of rights to exercise previously issued stock options under the terms of the option agreements under the plan during the reporting period. The weighted average price at which grantees could have acquired the underlying shares with respect to stock options that were terminated during the reporting period due to noncompliance with plan terms during the reporting period. The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan. The weighted average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on stock options awarded under the plan during the reporting period. The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology. The quantity of shares issued on stock options awarded under the plan during the reporting period. Sets forth the nature of any other increase or decrease in the number of shares reserved for issuance under the option plan. The weighted average price at which grantees could acquire or could have acquired the underlying shares with respect to any other type of change in shares reserved for issuance under the stock option plan during the reporting period. The addition or reduction in the number of reserved shares that could potentially be issued under the option plan attributable to other reasons than grants, exercises, forfeitures, and expirations during the reporting period. The total dollar difference between fair values of the underlying shares reserved for issuance and exercise prices pertaining to options outstanding under the plan as of the balance-sheet date. The weighted average period between the balance-sheet date and expiration for all awards outstanding under the plan, which may be expressed in a variety of ways (for example, years, months) The weighted average price as of the beginning of the year at which grantees can acquire the shares reserved for issuance under the stock option plan. The number of shares reserved for issuance under stock option agreements awarded under the plan that validly exist and are outstanding as of the balance-sheet date, including vested options. The total dollar difference between fair values of the underlying shares reserved for issuance and exercise prices of vested portions of options outstanding and currently exercisable under the option plan as of the balance-sheet date. The weighted average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan. The weighted average period between the balance-sheet date and expiration for all vested portions of options outstanding and currently exercisable (or convertible) under the plan, which may be expressed in a variety of ways (for example, years, months). The number of shares into which fully or partially vested stock options outstanding as of the balance-sheet date can be currently converted under the option plan. Restrictions on share-based instruments during the vesting period, such as the inability to transfer unvested awards, are not taken into account in estimating the fair value of the award. However, restrictions that remain in effect after an award is vested, such as the inability to transfer or hedge vested options or a prohibition on the sale of outstanding vested shares for a period of time, affect the estimate of an award's fair value. Estimated amount of dividends to be paid to holders of the underlying shares (expected dividends) over the option's term. Dividends are taken into account because payment of dividends to shareholders reduces the fair value of the underlying shares, and option holders generally do not receive dividends. Estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term. The period of time a share-based award is expected to be outstanding. A share-based award's expected term shall be determined based on, among other factors, the instrument's contractual term and the effects of employees' expected exercise and post-vesting employment termination behavior. An entity is required to aggregate individual awards into relatively homogeneous groups. An estimated measure of the percentage amount by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period. The risk-free interest rate assumption a US entity is required to use to value an option on its own shares. An entity using a valuation technique with different volatilities during the contractual term must disclose the range of expected volatilities used and the weighted-average expected volatility. Pertinent data describing and reflecting required disclosures pertaining to a share-based compensation arrangement, by plan. The monetary amount paid by the entity to settle outstanding share-based awards, which is a disclosure of the cash flow effects from share-based compensation. The monetary amount received by the entity in exchange for the underlying security which is a disclosure of the cash flow effects from share-based compensation. Unique share based payment award type and plan name for multiple share-based compensation arrangements. All required disclosures by grouped ranges of option exercise prices, including the upper and lower limits of the price range, the number of shares under option, weighted average exercise price and remaining contractual option terms. The total accumulated difference between fair values of the underlying stock on dates of exercise and exercise price of options which were converted into shares during the reporting period under all plans. The weighted average price at which option holders acquired shares when converting their stock options into shares under all plans during the reporting period. The decrease in the number of reserved shares that could potentially be issued attributable to the exercise during the reporting period of previously issued stock options under all option plans. The weighted average price at which grantees could have acquired the underlying shares with respect to options that lapsed during the reporting period. The decrease in the number of shares that could be issued attributable to the lapse of rights to exercise stock options under the terms of the option agreements under all option plans during the reporting period. The weighted average price at which grantees could have acquired the underlying shares with respect to options that were terminated during the reporting period due to noncompliance with plan terms under all option plans. The number of shares under options that were terminated during the period due to a failure to satisfy vesting conditions pertaining to all option plans. The weighted average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on stock options awarded under all plans during the reporting period. The quantity of shares that could be issued on stock options awarded under all plans during the reporting period. Total increases (decreases) in the number of shares reserved for issuance under all option plans. The total dollar difference between fair values of the underlying shares reserved for issuance and exercise prices pertaining to options outstanding under all plans as of the balance-sheet date. The total dollar difference between fair values of the underlying shares authorized for issuance and exercise prices of vested portions of options outstanding and currently exercisable under all option plans as of the balance-sheet date. The weighted average exercise price (or conversion ratio) as of the balance sheet date at which grantees can currently acquire the shares authorized for issuance on vested options outstanding under all stock option plans. The weighted average period between the balance-sheet date and expiration of all vested portions of options outstanding and currently exercisable under all plans, which may be expressed in a variety of ways (for example, years, months). The number of shares into which fully or partially vested stock options outstanding as of the balance-sheet date can currently be converted under all option plans. The weighted average price as of the balance sheet date at which grantees could acquire the shares reserved for issuance under all stock option plans. The weighted average period between the balance-sheet date and expiration of all awards outstanding under all plans, which may be expressed in a variety of ways (for example, years, months) The number of shares authorized for issuance under all stock option agreements that validly exist and are outstanding at the beginning of the year, including vested options. Components of a share-based arrangement under which compensation is awarded to employees, typically comprised of compensation expense; changes in the quantity and fair value of the shares granted, exercised, forfeited, and issued and outstanding pertaining to that plan; and cash flow effects resulting from the share-based payment arrangement. Description of transactions in which an entity acquires goods or services other than employee services in exchange for equity securities of the company, including the purpose of the transaction, identification and quantity of the securities issued, the accounting method used for valuing the transaction, disclosure of amounts by which report lines were affected, and noncash effects on the statement of cash flows. The amount by which an asset or assets increased resulting from the transaction in which equity securities were issued to pay for goods or nonemployee services. The amount by which the statement of cash flows was affected by a transaction in which equity securities were issued to pay for goods or nonemployee services. Description of the goods (for example, inventory, equipment, land) or services (for example, consulting, office space rental) received or to be received from the counterparty to the transaction. The amount of expense reported during the period resulting from the transaction in which equity securities were issued to pay for goods or nonemployee services. Amount of adjustments to recorded balances arising from a change in the terms of a transaction in which equity securities were issued to pay for goods or nonemployee services. Indicates how many suppliers of goods and services were involved in modification of the terms of a transaction in which equity securities were issued to pay for goods or nonemployee services. Identifies the lines on the financial statements which are affected by the modification of terms of the transaction in which equity securities were issued to pay for goods or nonemployee services. Description of a change in any of the terms or conditions of a transaction in which equity securities were issued to pay for goods or nonemployee services. Identification of each line in the financial statements that was increased or decreased in reporting the effects of the transaction in which equity securities were issued to pay for goods or nonemployee services. Identification of the company's securities issued in the transaction in which equity securities were issued to pay for goods or nonemployee services. The amount by which stockholders' equity was increased by the transaction in which equity securities were issued to pay for goods or nonemployee services. Specific identification or general nature of (for example, a construction contractor, a consulting firm) the party from whom the goods or services were or are to be received. The amount of income tax expense reduction and deferred tax asset recorded in the transaction in which equity securities were issued to pay for goods or nonemployee services. States whether the transaction was based on the fair value of the goods and services received, or on the fair value of the securities issued, and how fair value was determined. Details pertaining to a payment to a supplier using the entity's equity securities, by supplier. Details pertaining to each transaction in which an entity acquires goods or services other than employee services in exchange for equity securities of the company, including the purpose of the transaction, identification and quantity of the securities issued, the accounting made, disclosure of amounts by which report lines were affected, and noncash effects on the statement of cash flows. Proceeds from shareholder loans used to finance leveraged buyout transaction. Number of allocated shares held by the Employee Stock Option Plan at balance sheet date. Allocated shares are shares that have been assigned to individual participant accounts based on a known formula. Distribution of shares made to a member or limited partner based on a contractual agreement such as the partnership agreement. Number of shares, after adjustment for contingently issuable shares and other shares not deemed outstanding, determined by relating the portion of time within a reporting period that common shares have been outstanding to the total time in that period. Each share of common stock outstanding and each share that would have been outstanding during the period under the treasury stock method. Description of the accounting policy associated with the classification of shipping and handling costs including whether the costs are included in cost of sales or included in other income statement accounts. If shipping and handling fees are significant and are not included in cost of sales, disclosure includes both the amounts of such costs and the line item on the income statement which includes such costs. Describes an insurance entity's accounting policies pertaining to short-duration insurance products, which include most property and casualty contracts, certain term life insurance, accident and health contracts, and other contracts not deemed to be of long-duration by virtue of their providing insurance protection for a fixed period of short duration, and rights granted to the insurer with respect to cancellation and premium adjustments; and revenue recognition policies pertaining to premiums received thereon. Description of insurance products considered to be short-duration contracts because the contract provides insurance protection for a fixed period of short duration and enables the insurer to cancel the contract or to adjust the provisions of the contract at the end of any contract period, such as adjusting the amount of premiums charged or coverage provided. Describes an insurance entity's accounting policies pertaining to the types of revenue recognized on short-duration contracts, the timing of revenue recognition, and the bases for determining the amount of revenue recognized. Amounts due on short-term bank loans secured by customers' securities on the balance sheet date. Type of debt arrangement, such as notes, line of credit, asset-based financing, project financing, letter of credit financing. Amount of a short-term obligation that has been excluded from current liabilities in the balance sheet because of a refinancing of the obligation. Description of the refinancing of a short-term obligation when that obligation is excluded from current liabilities in the balance sheet. The description should include a general discussion of the terminated financing agreement and the terms of the new obligation or equity securities issued or expected to be issued as a result of the refinancing. Description of the short-term debt arrangement, and disclosures pertaining to the underlying arrangements, including repayment terms, interest rates, restrictions on assets and activities, debt covenants, and other matters important to users of the financial statements. Reflects the calculation as of the balance-sheet date of the average interest rate weighted by the amount of short-term debt outstanding by type or by instrument at that time. Pertinent information about each short-term debt arrangement including the carrying amount as of the balance sheet date, by type of short-term debt. A table or schedule providing information pertaining to borrowings under which repayment was required in less than twelve months (or normal operating cycle, if longer) after its issuance, excluding amounts due under a line of credit. It may include: (1) description of the short-term debt arrangement; (2) identification of the lender or type of lender; (3) repayment terms; (4) weighted average interest rate; (5) carrying amount of funds borrowed under the specified short-term debt arrangement as of the balance-sheet date; (6) description of the refinancing of a short-term obligation when that obligation is excluded from current liabilities in the balance sheet; and (7) amount of a short-term obligation that has been excluded from current liabilities in the balance sheet because of a refinancing of the obligation. Information about borrowings which required repayment in less than twelve months (or normal operating cycle) after its issuance and that does not otherwise qualify as long-term debt. It typically is comprised of borrowings under letters of credit, lines of credit, and notes payable of short duration. Disclosures include amounts of borrowings under each arrangement, description of underlying arrangements, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements such as the effects of refinancings and noncompliance with debt covenants. The portion of the carrying amount of short-term borrowings outstanding as of the balance-sheet date which accrues interest at a set, unchanging rate The portion of the carrying amount of short-term borrowings outstanding as of the balance-sheet date, which accrues interest at a rate subject to change from time to time. Amount of outstanding debt associated with any securities or credit agreement for which there has been a default in principal, interest, sinking fund, or redemption provisions, or any breach of covenant that existed at the end of the period and subsequently has not been cured. Discussion of the facts and amounts pertaining to a notice received from a lender that an event of default has occurred, and a description of the expected financial consequences of receiving such notice, including the effects of a demand for immediate repayment of all amounts due, and the classification of the debt on the balance sheet. The discussion should also include whether or not the failure can and will be overcome and a description of the terms of any waivers, including the amount of the waiver and the period of time covered by the waiver. Discussion of the facts and amounts pertaining to each failure to comply with an affirmative or negative covenant of a debt instrument, including violating payment terms or an inability to meet certain minimum financial requirements or achieve or maintain certain financial ratios. The discussion should also include whether or not the failure can and will be overcome and a description of the terms of any waivers, including the amount of the waiver and the period of time covered by the waiver, and if reclassification of long-term debt to current has been made in the current balance sheet. Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer. Identification of the lender or type of lender, such as bank, insurance entity, pension fund. Investments which are intended to be sold in the short term including trading securities, available-for-sale securities, held-to-maturity securities, and other short-term investments not otherwise listed in the existing taxonomy. When financial statements are issued purporting to present fairly financial position, cash flows, and results of operations in accordance with generally accepted accounting principles, a description of all significant accounting policies of the reporting entity should be included as an integral part of the financial statements. Description of significant matters remaining to be resolved. Description of process for resolution of remaining claims by prepetition creditors. Description of significant matters resolved since emergence from bankruptcy. A standardized contract, traded on a futures exchange, to buy or sell a certain stock, at a specified future date in the future, at a certain price. Rate applied to the undiscounted amount of environmental loss contingencies at an individual site to arrive at the present value recorded as of the balance sheet date. The amount of imputed interest necessary to reduce the expected undiscounted amount of the accrual for environmental loss contingencies at an individual site to the present value recognized on the balance sheet for that site (if the accrual qualifies for discounting). Present value of the accrual for environmental loss contingencies at an individual site as of the balance sheet date (if the accrual qualifies for discounting). Expected undiscounted amount of the accrual for the environmental loss contingencies at an individual site as of the balance sheet date. Circumstances affecting the reliability and precision of loss estimates for an individual site. Costs recognized in the balance sheet and income statement in the period for known or estimated future costs arising from requirements to perform activities to remediate an individual site. Estimated time frame for resolution of the uncertainty as to the loss for an individual site. Factors that may cause a change in an estimate of a possible loss exposure that exceeds the amount accrued for the loss contingency, a recognized asset for third-party recoveries, an estimated loss contingency that has not been accrued, or a disclosed gain contingency for an individual site. Disclosure that it is reasonably possible that a change in an estimate of the obligation will occur in the near term when information available prior to issuance of the financial statements indicates that it is at least reasonably possible that the site accrual estimate will change in the near term due to one or more future confirming events. Best estimate of the reasonably possible loss exposure in excess of the amount accrued for environmental loss contingencies at an individual site. High-end estimate of the reasonably possible loss exposure in excess of the amount accrued for environmental loss contingencies at an individual site. Low-end estimate of the reasonably possible loss exposure in excess of the amount accrued for environmental loss contingencies at an individual site. Nature of the reasonably possible loss contingency and estimate of the reasonably possible loss exposure in excess of the amount accrued for environmental loss contingencies at an individual site. Best estimate of the loss exposure for reasonably possible environmental contingencies at an individual site for which no accrual has been recorded. High-end estimate of the loss exposure for reasonably possible environmental contingencies at an individual site for which no accrual has been recorded. Low-end estimate of the loss exposure for reasonably possible environmental contingencies at an individual site for which no accrual has been recorded. Nature of the reasonably possible remediation loss contingency and estimate of the loss exposure at an individual site for which no accrual has been recorded. Reason(s) why an estimate of the probable or reasonably possible loss or range of loss at an individual site cannot be made. Name of the individual site or other grouping of the contingency. Names of other potentially responsible parties for an individual site. Nature of the environmental remediation obligation or asset related to an individual site or other grouping of the contingency. Nature and terms of cost-sharing arrangements with other potentially responsible parties for an individual site. An indication that there is at least reasonably possible of a near term change in the estimate of the following, where applicable: a possible loss exposure that exceeds the amount accrued for the loss contingency; a recognized asset for third-party recoveries; an estimated loss contingency that has not been accrued; and a disclosed gain contingency. Amount of the estimated recovery from third parties recorded in the period for an individual site that reduces environmental remediation expense. Status of regulatory proceedings associated with remediation of an individual site. Estimated time frame of disbursements over which the accrued or presently unrecognized amounts may be paid out for an individual site. Estimated time frame for realization of recognized probable recoveries for an individual site, if realization is not expected in the near term. Extent to which unasserted claims are reflected in an accrual or may affect the magnitude of the site contingency. Uncertainties with respect to the legal sufficiency of insurance claims or the solvency of carriers for an individual site. Uncertainties with respect to joint and several liability that may affect the magnitude of the contingency, including disclosure of the aggregate expected cost to remediate particular sites that are individually material if the likelihood of contribution by the other significant parties has not been established. The probable and possible loss exposure and other pertinent data pertaining to an environmental problem, by contingency. Information about the reasonably possible loss or the recognized and additional reasonably possible loss from an environmental remediation obligation related to an individual site relevant to an understanding of the financial position, cash flows, or results of operations of the entity. The cash outflow associated with the development or modification of software programs or applications for internal use (that is, not to be sold, leased or otherwise marketed to others) that qualify for capitalization. Category of deferred revenue by arrangement wherein certain rights are granted under a license agreement to exploit one or more software products, under which fees received are taken into income as revenue recognition criteria are met. Capitalized costs of purchased software applications. Category of deferred revenue by arrangement wherein an entity agrees to debug, revise and maintain software, under which fees are taken into income as performance occurs. Total sources of cash from debt and equity to finance the leveraged buyout transaction. Total amount of cash received from operating activities during the current period. Fees paid to advisors who provide certain management support and administrative oversight services including the organization and sale of stock, investment funds, limited partnerships and mutual funds. Represents the aggregate increase in the liability for accruals related to standard product warranties issued during the reporting period. Does not include any increase in the liability for accruals related to extended product warranties Amount at the end of the reporting period of the aggregate standard product warranty liability. Does not include the balance for the extended product warranty liability. Increase (decrease) in standard product warranty liability due to currency translation. Does not include any increase (decrease) in an extended product warranty liability due to currency translation Amount at end of the reporting period of the aggregate standard product warranty liability that is expected to be paid within one year of the balance sheet date or normal operating cycle, if longer. Does not include the balance for the extended product warranty liability. Liability for a standard product warranty acquired in a business acquisition. Does not include any liability for an extended warranty acquired in a business acquisition. Represents the net movement during the reporting period in the standard product warranty liability. Amount at end of the reporting period of the aggregate standard product warranty liability that is expected to be paid after one year from the balance sheet date or normal operating cycle, if longer. Does not include the balance for the extended product warranty liability. Total increases (decreases) in the standard product warranty liability. Does not include increases (decreases) in an extended warranty liability. Represents the aggregate decrease in the liability for payments made (in cash or in kind) under the terms of the standard product warranty. Does not include any increase (decrease) in the liability for payments related to extended product warranties Represents the aggregate increase (decrease) in the liability during the reporting period for accruals related to preexisting standard product warranties (including adjustments related to changes in estimates). Does not include any increase (decrease) in the liability for accruals related to extended product warranties Describes the nature of the guarantee, including the approximate term of the guarantee, how the guarantee arose, and the events or circumstances that would require the guarantor to perform under the guarantee. Disclosure for standard product warranties and other product guarantee contracts, including: (a) The guarantor's accounting policy and methodology used in determining its liability for product warranties ; and (b) a tabular reconciliation of the changes in the guarantor's aggregate product warranty liability for the reporting period. Does not include disclosures for extended product warranties. The balance as of the balance sheet date of the standardized measure of discounted future net cash flow relating to proved oil and gas reserves. An irrevocable undertaking (typically by a financial institution) to guarantee payment of a specified financial obligation. The designated tax department of a state or local government entitled to levy and collect income taxes from the entity. Carrying value as of the balance sheet date of obligations incurred arising from state and municipal obligations sold short. Discloses how the entity's reporting under GAAP as of the balance sheet date differs from the results based on prescribed and permitted accounting practices of the state or country of domicile in which a relevant statutory filing is made, or differences in results based on the National Association of Insurance Commissioners (NAIC) prescribed practices, or a combination thereof. Describes the accounting practices used and the related monetary effect on statutory surplus, net income and risk-based capital. If an insurance enterprise's risk-based capital would have triggered a regulatory event had it not used a permitted practice, that fact should be disclosed in the financial statements. Permitted statutory accounting practices include practices not prescribed but allowed by the domiciliary state insurance department regulatory authority. The state or country of domicile in which statutory financial statements are required. Insurance holding companies generally are required to file reports in jurisdictions in which subsidiaries with significant underwritings are domiciled. The amount of statutory capital and surplus as of the balance sheet date using prescribed or permitted statutory accounting practices (rather than GAAP, if different) of the state or country. Description of any significant variations in statutory capital and surplus determined under prescribed or permitted statutory practices of the jurisdiction between accounting periods. Amount of net income for the period determined using accounting principles prescribed or permitted by insurance regulators. Description of the difference as of the balance sheet date between the financial statements which use generally accepted accounting principles and the statutory financial statements which use statutory accounting practices prescribed or permitted by the state or country in which the filing is made. Detail by state, country or other jurisdiction of domicile in which financial statements are filed reflecting statutory capital and surplus, net income and the differences between financial reports which are in conformity with generally accepted accounting principles and the statutory financial statements which also use state permitted or prescribed accounting practices. Amount of statutory capital and surplus computed using statutory accounting practices prescribed by the National Association of Insurance Commissioners. Plant used in connection with steam-power generation of electricity. Describes an entity's accounting policy for director stock option and stock incentive plans. This disclosure may include (1) the types of director stock option or incentive plans sponsored by the entity (2) significant plan provisions and (3) how stock compensation is measured, and the methodologies and significant assumptions used to determine that measurement. This element describes an entity's accounting policy for stock option and stock incentive plans. This disclosure may include (1) the types of stock option or incentive plans sponsored by the entity (2) the groups that participate in (or are covered by) each plan (3) significant plan provisions and (4) how stock compensation is measured, and the methodologies and significant assumptions used to determine that measurement. Disclosure may also include a description of the method of reporting the change in accounting principle for an entity that adopts the fair-value recognition provisions of Statement of Financial Accounting Standard No. 148, for all financial statements in which the period of adoption is presented. Stock compensation represents the reported cost of remunerating employees using stock-based compensation (for example, shares of stock, stock options or other equity instruments). This metric equals the expense recognized (and deducted from reported net income) by the firm. The cash outflow for cost incurred directly with the issuance of an equity security. The fair value of stock issued in noncash financing activities. Distribution of stock made to a member or limited partner based on a contractual agreement such as the partnership agreement. Contracts conveying rights, but not obligations, to buy or sell a specific quantity of stock at a specified price during a specified period (an American option) or at a specified date (a European option). Accounting treatment for the difference, if there is any, between the carrying value and redemption amount. For example, describe whether the issuer accretes changes in the redemption value over the period from the date of issuance (or from the date that it becomes probable that the security will become redeemable, if later) to the earliest redemption date of the security, or whether the issuer recognizes changes in the redemption value immediately as they occur. The redemption requirement of the redeemable preferred stock does not constitute an unconditional obligation that requires the issuer to redeem shares by requiring a transfer of assets at a specified or determinable date (or dates) or upon an event certain to occur. The exception is if redemption is required upon liquidation or termination of the reporting entity. Impact on total stockholders' equity of cumulative effect of change in reporting entity. A change in reporting entity is considered as follows: (1) presenting consolidated statements in place of the financial statements of individual reporting entities; (2) changing the combination of subsidiaries that make up the group for which the consolidated financial statements are presented; and (3) changing the entities included in the combined financial statements. A business combination accounted for under the purchase method and the consolidation of a variable interest entity are not considered a change in reporting entity. Deduct stockholders' equity not allowable for net capital. Aggregate amount of each class of warrants or rights outstanding. Description of the total capital structure change due to a stock dividend, stock split and reserve split occurring after the balance sheet date but prior to the later of the issuance of financial statement or the effective date of registration statement. With respect to warrants or rights outstanding as of the balance sheet date, disclose date from which warrants or rights are exercisable. Information regarding derivative transactions entered into in connection with the issuance of contingently convertible securities that may be useful in explaining the potential impact of the contingently convertible securities. This information may include the terms of the derivative transaction (including settlement terms), how the transactions relate to the contingently convertible securities, and the number of shares underlying the derivatives. The exercise price of each class of warrants or rights outstanding. The specified number of securities that each class of warrants or rights outstanding give the holder the right but not the obligation to purchase from the issuer at a specific price, on or before a certain date. Redeemable preferred stock by type or class Description of the stock split arrangement. Also provide the retroactive effect given by a stock split that occurs after the balance date but before the release of financial statements. Note received instead of cash as contribution to equity. The transaction may be a sale of capital stock or a contribution to paid-in-capital. Report the note receivable as a reduction of stockholders' equity. Total stockholders' equity less amount not allowable. Description of the reverse stock split arrangement. Also provide the retroactive effect given by the reverse split that occurs after the balance sheet date but before the release of financial statements. Carrying amount as of the balance sheet date of total stockholders' equity, when it serves as a benchmark in a concentration of risk calculation. Also called Net Assets. Repairs of expected future uninsured storm damage that a regulator may direct a regulated enterprise to include in allowable costs for rate-making purposes. Maximum interest rate in the range of interest rates used to calculate future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and cost of settling insured claims and cost incurred in the claim settlement process of structured settlement annuities. Minimum interest rate in the range of interest rates used to calculate future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and cost of settling insured claims and cost incurred in the claim settlement process of structured settlement annuities. Relevant interest rate assumptions that are an integral part of the methodology used in calculating the future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and cost of settling insured claims and cost incurred in the claim settlement process for Structured Settlement Annuities. Amount of loans offered to individuals to assist in payment of the costs of higher education or qualifying vocational and professional schools. This item represents a broad category of loans including federally subsidized and personal loans. Personal loans include direct and cosigned loans. Subordinated borrowings allowable in computation, as defined. Disclosure of borrowings under subordinated debt agreements that qualify as available in computing net capital under SEC's uniform net capital rule as defined in SEC Rule 15c3-1, Appendix D, including restrictive covenants, collateral, interest rates and due dates, amounts due by date and amount owed in total. This element may be used for the entire Subordinated Borrowings disclosure as a single block of text. Amount owed on the subordinated debt instrument. Description of borrowing under subordinated debt agreements, including exchange memberships contributed for the use of the Company. Date payments are due on the subordinated debt. Stated interest rate of the subordinated debt. Schedule of borrowings under subordinated debt agreements that qualify as available in computing net capital under SEC's uniform net capital rule as defined in SEC Rule 15c3-1, Appendix D, including restrictive covenants, collateral, interest rates and due dates, amounts due by date and amount owed in total. Terms and conditions of borrowings under subordinated debt agreements that qualify as available in computing net capital under SEC's uniform net capital rule, including restrictive covenants, collateral, and disclosure of the amount for which six months' notice has been given of intent to withdraw. The portion of the carrying value of subordinated debt as of the balance sheet date that is scheduled to be repaid within one year or in the normal operating cycle, if longer. Subordinated debt places a lender in a lien position behind debt having a higher priority of repayment in liquidation of the entity's assets. Carrying value as of the balance sheet date of collateralized/uncollateralized debt obligation (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion. Subordinated debt places a lender in a lien position behind the primary lender of the company. Subordinated debt has a lower priority of repayment in liquidation of the entity's assets. Carrying value of subordinated debt as of the balance sheet date. Subordinated debt places a lender in a lien position behind debt having a higher priority of repayment in liquidation of the entity's assets. Issuance of subordinated notes to finance leveraged buyout transaction. Category of deferred revenue by arrangement wherein a subscribers pay in advance for media (TV, newspaper, magazine, internet), which will generally be recognized as revenue as the media is delivered. Revenue from sale of subscriptions (such as subscriptions to a magazine or newspaper). Change in number of shares issued and outstanding as a result of capital structure change to a stock dividend, stock split or reserve split occurring after the balance sheet date but prior to the later of the issuance of financial statements or the effective date of registration statement. Date of subsequent event occurrence or of indication that subsequent event occurred. Pro forma information for significant acquisitions or disposals that occurred or are probable to occur after the balance sheet date. Reflects the known or estimated financial effect of the event or transaction that occurred between the balance sheet date and the date the financial statements are issued. Discloses the date, description and amount of subsequent events, by the specified event, or by an aggregation of similar events. Describes the event or transaction that occurred between the balance sheet date and the date the financial statements are issued. Cumulative number of shares issued or sold by the subsidiary or equity method investee on all stock transactions. Percentage of subsidiary's or equity method investee's stock owned by parent immediately after all stock transactions. Cumulative amount of cash and other consideration received by subsidiary or equity method investee in exchange for shares or stock issued or sold. Include amounts of cash received, fair value of non-cash assets received, fair value of liabilities assumed, and fair value of any other forms of consideration. Describe the nature of the consideration received Include in the disclosure a statement as to whether a provision for deferred income taxes has been provided for gains recognized on the stock transaction with subsidiary or equity method investee. Disclose the amount of provision for deferred tax. Accounting method adopted by parent company for recording gains or losses on subsidiary or equity method investee stock transactions for all periods presented. Describe the transaction, the identification of the subsidiary and nature of its operations, the number of shares issued, the price per share and the total dollar amount and nature of consideration received, and the percentage ownership of the parent both before and after the transaction Name of subsidiary or equity method investee. Describe the major products or services that a subsidiary or equity investee sells or provides and its principal markets, including locations of those markets. If a provision for deferred income tax has not been provided on the aggregate gain (loss) recognized on the stock transactions with subsidiary or equity method investee, provide a clear explanation as to the reasons for the omission of deferred income taxes. Description of business purpose of the subsidiary of the limited liability company or limited partnership, for example, its day-to-day operating functions and whether it acts as a holding or operating company. Date the subsidiary of the limited liability company or limited partnership was formed. Individual, partnership, corporation, or other entity that is responsible for the day-to-day administration of the subsidiary of the limited liability company (LLC) or limited partnership (LP). May also include a description of the compensation or fee arrangements--such as incentive compensation--of the managing member or general partner as related to the performance of the subsidiary of the LLC or LP. Name of subsidiary of the limited liability company or limited partnership The number of units or percentage investment held in the subsidiary by the limited liability company or limited partnership. State in which the subsidiary of the limited liability company or limited partnership was organized. Indication of the legal form of the subsidiary of the limited liability company or limited partnership and whether it is public or private. If public, indication of the exchange on which the units are listed and traded. Summary of key aspects of a subsidiary (partnership, corporation, or other entity) of the Limited Liability Company or Limited Partnership Subsidiary of the LLC or LP. Schedule of subsidiary's sales of previously unissued stock made to investors outside the consolidated group. This includes stock issued in a business combination in exchange for shares of an acquired entity. Listing of consolidated subsidiaries with noncontrolling ownership interest. Consist of categories of consolidated subsidiaries with noncontrolling ownership interest. For brokers and dealers, a summary of actual net capital, the amount by which actual net capital exceeds minimum required net capital, and the ratio of aggregate indebtedness to net capital as of the balance sheet date. A listing of deferred tax liabilities not recognized because of the exceptions to comprehensive recognition of deferred taxes, including a description of the temporary differences, events that would cause the temporary differences to become taxable, the cumulative amounts of the temporary differences and the amounts not recognized as deferred tax liabilities or a statement that the determination of the deferred tax liabilities is not practicable. The disclosure required for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the u ncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions. A summary of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase (decrease) in the liability from the prior period, and any penalties and interest that have been recorded. A summary of the income tax exemptions and reductions which have been granted by taxing authorities for a specified period, applicable term of the exemptions and reductions, estimated dollar value of tax benefits, and per share benefits. Identification, by major jurisdiction, of tax years that remain open to examination under enacted tax laws. Description of material events or transactions not otherwise specified in the taxonomy pertaining to income taxes that would be relevant to the user of the financial statements. A listing of other tax carryforwards available to reduce future taxable income including descriptions, amounts, expiration dates, limitations on use and the related deferred tax assets and valuation allowances. A summary of unrecognized tax benefits (tax reductions recognized in financial reports but excluded from tax returns) for which a material change is reasonably possible in the next twelve months, typically including the nature of the uncertainty, the event(s) that could cause a material change, and an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made. An unrecognized tax benefit is the difference between a tax position taken in a tax return and the amounts recognized in the financial statements for which it is more likely than not, based on the technical merits of the position, that the tax position will not be sustained upon examination Disclosure may include the nature and terms of the financial instruments and the rights and obligations embodied in those instruments, information about settlement alternatives, if any, in the contract and identification of the entity that controls the settlement alternatives including: a. The amount that would be paid, or the number of shares that would be issued and their fair value, determined under the conditions specified in the contract if the settlement were to occur at the reporting date b. How changes in the fair value of the issuer's equity shares would affect those settlement amounts (for example, "the issuer is obligated to issue an additional x shares or pay an additional y dollars in cash for each $1 decrease in the fair value of one share") c. The maximum amount that the issuer could be required to pay to redeem the in strument by physical settlement, if applicable d. The maximum number of shares that could be required to be issued, if applicable e. That a contract does not limit the amount that the issuer could be required to pay or the number of shares that the issuer could be required to issue, if applicable f. For a forward contract or an option indexed to the issuer's equity shares, the forward price or option strike price, the number of issuer's shares to which the contract is indexed, and the settlement date or dates of the contract, as applicable. g. The components of the liability that would otherwise be related to shareholders' interest and other comprehensive income (if any) subject to the redemption feature (for example, par value and other paid in amounts of mandatorily redeemable instruments shall be disclosed separately from the amount of retained earnings or accumulated deficit). When a debtor restructures the terms of its debt with a creditor, due to the debtor's financial difficulties and the creditor grants certain concessions to obtain payment it might not otherwise receive, the debtor has disclosure requirements of a troubled debt restructuring. Debtors discuss a description of the principal changes in terms, the major features of settlement for each restructuring, the aggregate gain on restructuring and the related income tax effect, the per share amount of the total gain on restructuring, net of related income tax effect, and the total gain or loss on transfers of assets recognized during the period. After the troubled debt restructuring has occurred debtors discuss the extent and amount to which amounts contingently payable are included in the carrying amount of restructured payables, and the condition s under which those amounts would become payable or would be forgiven when there is at least a reasonable possibility that a liability for contingent payments will be incurred. Description and presentation in text or in a table of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance. Value of property contributed in noncash investing and financing activities. A device of credit enhancement where a part of the purchase price for the receivable/ payable is retained to serve as a cash collateral. Escrow deposit disbursements related to property acquisition in noncash investing or financing transactions. Escrow deposits related to property sales in noncash investing and financing activities Information required to be disclosed as supplemental information for a registrant who has a consolidated property-casualty insurance underwriter, unconsolidated property-casualty subsidiary or fifty percent-or-less owned property-casualty equity investee. Include the segment name, deferred policy acquisition cost, future policy benefit, loss, claim and loss expense, unearned premium, other policy claim and benefit payable, premium revenue, net investment income, benefit, claim, loss and settlement expense, amortization of deferred policy acquisition cost, other operating expense and premium written. The fair value of line of credit assumed in noncash investing or financing activities. The fair value of loans assumed in noncash investing or financing activities. Mortgage loan related to property sales in noncash investing and financing activities. The fair value of notes assumed in noncash investing or financing activities. The fair value of notes issued in Noncash investing and financing activities The value of notes retired (or transferred to another entity) in noncash investing or financing transactions. Supplemental schedule of reinsurance information required to be filed for each period for which an audited income statement is presented. Reinsurance schedule includes the type of insurance, gross amount of premiums, premiums ceded to other companies, premiums assumed from other companies, net amount of premium revenue, and the percentage of the premiums assumed to net premium revenue. Value of investments transferred in noncash transactions. The fair value of transfer of mortgage payable in noncash investing or financing activities. Value of real estate transferred in noncash transactions during the reporting period. Liability for extension of health coverage in instances where coverage under the plan would otherwise end. Liability for extension of life insurance coverage in instances where coverage under the plan would otherwise end. Liability for amount due a former employee for benefits as a result of them becoming physically or mentally impaired. Liability for benefits that provide the former employee with career counseling assistance and instruction in learning new skills, to assist them in finding another source of employment. Liability for other forms of postemployment benefits not otherwise specified in the US GAAP taxonomy. Liability for amount due employees, in addition to wages and any other money that employers owe employees, when their employment ends through a layoff or other termination. Liability for benefits due terminated employees, excluding salary continuation. Payments are typically taxable as wages and subject to income tax withholding but not subject to Social Security, Medicare, or federal unemployment taxes. Supplementary insurance information required to be disclosed giving segment detail in support of various balance sheet and income statement captions. The balance sheet information shall be presented as of the date of each audited balance sheet filed, and the income statement information shall be presented for each period for which an audited income statement is required to be filed. Supplementary insurance information table includes segment name; deferred policy acquisition costs; future policy benefits, losses, claims and loss expenses; unearned premiums; other policy claims and benefits payable; premium revenue; net investment income; benefits, claims, losses and settlement expenses; amortization of deferred policy acquisition costs; other operating expenses; and premiums written. Required supplemental insurance disclosures, by business segment. Supplementary insurance information required to be disclosed giving segment detail in support of various balance sheet and income statement captions. The balance sheet information shall be presented as of the date of each audited balance sheet filed, and the income statement information shall be presented for each period for which an audited income statement is required to be filed. Supplementary insurance information table includes segment name; deferred policy acquisition costs; future policy benefits, losses, claims and loss expenses; unearned premiums; other policy claims and benefits payable; premium revenue; net investment income; benefits, claims, losses and settlement expenses; amortization of deferred policy acquisition costs; other operating expenses; and premiums written. Amount of amortization of deferred policy acquisition costs recognized. Amount of insurance benefits, claims, losses and settlement expenses incurred. Net amount of deferred policy acquisition costs capitalized on contracts remaining in force on the balance sheet date. Amount of reserves for future policy claims payable and loss expenses to be incurred. Amount of net investment income earned. Amount of other operating expense incurred. Amount of claims and benefits payable not included within other categories. Amount of premium revenue earned. Amount of actual written premiums and should include premiums from reinsurance assumed, and should be net of premiums on reinsurance ceded. Include the segment name. Segments shown should be the same as those included in the segment footnote disclosures in the audited financial statements. Reflects the percentage that purchases in the period from one or more significant suppliers is to cost of goods or services, as defined by the entity, such as total cost of sales or services, product line cost of sales or services, segment cost of sales or services. Risk is the materially adverse effects of loss of a material supplier or a supplier of critically needed goods or services. The aggregate amount of expenses directly related to supplies. The aggregate amount of expenses directly related to supplies and postage. Carrying amount as of the balance sheet date of capitalized payments for supplies which will be consumed in operations within one year or the normal operating cycle, if longer. Discloses the period end balance sheet amount of capitalized survey charges. Forward-based contracts in which two parties agree to swap streams of payments over a specified period. The payment streams are based on an agreed-upon (or notional) principal amount. The term notional is used because swap contracts generally involve no exchange of principal at either inception or maturity. Rather, the notional amount serves as a basis for calculation of the payment streams to be exchanged. Swaptions are option contracts to enter an interest-rate swap contract at some future date or to cancel an existing swap contract in the future. As such, swaption contract may act as a floor or a cap for an existing swap contract or be used as an option to enter, close out, or extend a swap contract in the future. Liability insurance that extends beyond the end of the policy period of a liability insurance policy written on a claims-made basis. Liability claims are often made long after the accident or event that caused the injury. Many liability policies are written on a claims-made basis, which means the insurer pays only claims that are received during the policy period. In that case, an insured needs tail coverage to protect against claims not known about at the end of the policy period. The minimum amount of Tangible Capital divided by tangible assets (Tangible Capital Ratio) as defined in the regulations. The minimum amount of tangible capital required under the regulatory framework for prompt corrective action. Tangible Capital divided by Tangible assets as defined in the regulations Specific business activity referenced in targeted stock. Describe the effects of changes in relative market values of the registrant's outstanding classes of stock on rights of the security holders. Describe any conflicts of interests. Describe the effects of any corporate events (mergers, tender offers, changes in control, adverse tax rulings, liquidations) on the rights of security holders. Description of cost allocation method used to allocate the referenced subsidiary's or business activity's share of cash, debt, related interest and financing costs, corporate overheads, and other common costs. If the methodologies and assumptions underlying the allocations of debt and corporate expenses may change without security holder approval, this fact should be disclosed in this element. However, in some situations a reasonable method of allocating common expenses to the subsidiary (e.g., incremental or proportional cost allocation) must be chosen because specific identification of expenses is not practicable. In these situations, provide an explanation of the allocation method used along with management's assertion that the method used is reasonable. Describe the measurement, allocation or disclosure that departs from GAAP but is necessary to explain or measure amounts available for dividends on stock referenced to the unit. This element applies when the targeted stock stipulates explicitly that the performance of the unit will be measured on the basis that departs from GAAP. General description of tracking stock issued. Tracking stocks, also known as targeted stocks, are a type of stock that track or depend on the financial performance of a specific business unit or operational division of a company, rather than the operations of the company as a whole. Tracking stocks are issued in addition to the common stock of the company and trade as separate securities to the common stock. Generally, the issuance of tracking stock results in the creation of two (or more) classes of common stock. Tracking stock is considered for legal and accounting purposes to be equity of the parent company, and not equity of the unit or subsidiary to which the stock tracks. Include in the description an explanation for how the amount of available dividends (or any other term of feature of the security) can be expected to link the market va lue of the class of common stock to the value or performance of any subpart of the registrant. If this linkage is not made, this description must state clearly that management does not intend to imply such a linkage. The date the targeted stock was issued. Describe the policy for management of cash generated by and capital investments in the referenced unit. Describe the policy for the pricing of transactions between the referenced units. Transactions between business units should be disclosed. Specific disclosures would include but not be limited to such transactions as allocation of corporate general, administrative, and other shared services, charges for services provided by one business unit to another, sale or transfer of assets between business units, loans between business units and related interest charges and sales and purchases of raw materials and finished goods between business units. Specific subsidiary referenced in the targeted stock. Describe the terms under which one class of stock may be converted into another class. Reductions in the entity's income taxes that arise when compensation cost (from non-qualified share-based compensation) recognized on the entity's tax return exceeds compensation cost from share-based compensation recognized in financial statements. This element represents the cash inflow reported in the enterprise's financing activities. Tax effect of current period adjustment resulting from gains and losses on intercompany foreign currency transactions that are of a long-term-investment nature, that is, settlement is not planned or anticipated in the foreseeable future. Applies when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting entity's financial statements. Reported in equity as part of accumulated other comprehensive income. Tax effect of current period adjustment resulting from gains and losses on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity. Current period translation adjustment resulting from translating foreign currency financial statements into the reporting currency. Adjustment shall not be included in determining net income, but shall be reported in other comprehensive income. The amount of the tax credit carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. The cumulative amount of future tax effects arising from the unused tax credit carryforward that cannot be utilized on the tax return during a year that may be carried forward to reduce taxable income or taxes payable in a future year; a tax credit carryforward is the amount by which tax credits available for utilization exceed statutory limitations. A description of the origin, nature, and characteristics of the tax credit carryforward. State the expiration dates of the tax credit carryforward. Describe the limitation, if any, on use of the tax credit carryforward. The portion of the deferred tax asset arising from a tax credit carryforward for which it is more likely than not that a tax benefit will not be realized. A listing of tax credit carryforwards available to reduce future taxable income including descriptions, amounts, expiration dates, limitations on use and the related deferred tax assets and valuation allowances. Describes an entity's accounting policy about tax credit carryforwards. The tax effect of gains and losses from events or transactions meeting the criteria of unusual in nature and infrequent in occurrence, thereby meeting the criteria to be classified as an extraordinary item. Expenses related to taxes other than income, excise, production and property taxes, licenses and fees not related to production. Taxes other than income taxes, if not included elsewhere, that could include, property tax or other selling and distribution-related taxes. Taxes other than income taxes, if not included elsewhere, that could include, property tax or other selling and distribution-related taxes. The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income. Aggregate revenue during the reporting period from technical services rendered to customers. Long lived, depreciable assets used in the creation, maintenance and utilization of information systems which include computers and peripherals. Describes the term of the unconditional purchase obligation that is not recorded as a liability on the balance sheet. General description of claims, deemed to be reimbursable and included in accounts receivable, relating to the termination of long-term government contracts and programs. Includes claims associated with terminated war and defense contracts. If a reasonable estimate of a termination claim is undeterminable or impossible to make, disclosure should be made to discuss the status and circumstances related to the undeterminable claim. Amount included in accounts receivable for long-term contracts and programs associated with governmental contracts at the balance sheet date representing amounts deemed to be reimbursable items under a terminated government contract or subcontract and included in a claim with a customer other than United States federal government. Amount included in accounts receivable for long-term contracts and programs associated with governmental contracts at the balance sheet date representing amounts deemed to be reimbursable items under a terminated United States government contract or subcontract and included in a claim with the United States government, including those associated with terminated war and defense contracts. General description of liabilities to third parties under a termination loan agreement, whether or not guaranteed by the government, including a cross reference to the related termination claim or claims recorded or disclosed at the latest balance sheet date. Definite liabilities to third parties under a termination loan agreement, whether or not guaranteed in whole or in part by the government. The risk of loss pertaining to the potential threat that a political body may take away certain assets of the company without fair, and possibly with little or no, compensation. The minimum amount of Tier 1 Leverage Capital for capital adequacy purposes divided by average assets as defined in the regulations. The minimum amount of Tier 1 Leverage Capital required for capital adequacy purposes under the regulatory framework for prompt corrective action. The amount of Tier 1 Leverage Capital required to be categorized as well capitalized divided by average assets as defined in the regulations. The amount of Tier 1 Leverage Capital required to be categorized as well capitalized under the regulatory framework for prompt corrective action. Tier 1 Leverage Capital divided by average assets as defined in the regulations. Tier 1 Leverage Capital as defined in the regulations. Also called Core Capital. The minimum amount of Tier 1 Risk Based Capital required for capital adequacy purposes under the regulatory framework for prompt corrective action. The Tier 1 capital ratio (Tier 1 capital divided by risk weighted assets) required to be categorized as "well capitalized" under the regulatory framework for prompt corrective action. The amount of Tier 1 Risk Based Capital required to be categorized as well capitalized under the regulatory framework for prompt corrective action. Tier 1 Risk Based Capital as defined in the regulations. Long lived, depletable assets that represent land devoted primarily to the growth and harvest of forest crops for commercial purposes. Description of time deposits (deposits that do not mature until a specific date and for which there may be penalties for withdrawing prior to maturity) held by the entity, which may include a description of the types and repayment terms of the deposits, the accounting policy for the deposits, the amount of the liabilities recognized for the deposits, the aggregate amount of time deposits (including certificates of deposit) in denominations of less than $100,000, and the aggregate amount of time deposits (including certificates of deposit) in denominations of $100,000 or more. Amount of time deposits (including certificates of deposits, individual retirement accounts and open accounts) held by the entity with a remaining term of greater than five years. Amount of time deposits (including certificates of deposits, individual retirement accounts and open accounts) held by the entity with a remaining term of greater than four years but five years or less. Amount of time deposits (including certificates of deposits, individual retirement accounts and open accounts) held by the entity with a remaining term of greater than three years but four years or less. Amount of time deposits (including certificates of deposits, individual retirement accounts and open accounts) held by the entity with a remaining term of twelve months or less. Amount of time deposits (including certificates of deposits, individual retirement accounts and open accounts) held by the entity with a remaining term of greater than two years but three years or less. Amount of time deposits (including certificates of deposits, individual retirement accounts and open accounts) held by the entity with a remaining term of greater than twelve months, but two years or less. The aggregate amount of domestic and foreign time deposit liabilities (including certificates of deposits, individual retirement accounts and open accounts) in denominations of $100,000 or more. This category includes information about certificates of deposit or savings accounts with a bank or other financial institution for a specified period of time. Total amount of time deposits (including certificates of deposits, individual retirement accounts and open accounts) with remaining maturities of greater than one year. The amount of contractual maturities of domestic and foreign time deposits (including certificates of deposits, individual retirement accounts and open accounts) in denominations of $100,000 or more, after twelve months from the balance sheet date. The amount of contractual maturities of domestic and foreign time deposits (including certificates of deposits, individual retirement accounts and open accounts) in denominations of $100,000 or more, for the period from six months through twelve months after the balance sheet date. The amount of contractual maturities of domestic and foreign time deposits (including certificates of deposits, individual retirement accounts and open accounts) in denominations of $100,000 or more, for three months or less from the balance sheet date. The amount of contractual maturities of domestic and foreign time deposits (including certificates of deposits, individual retirement accounts and open accounts) in denominations of $100,000 or more, for the period from three months through six months after the balance sheet date. The aggregate amount of domestic and foreign time deposits (including certificates of deposits, individual retirement accounts and open accounts) in denominations of $100,000 or more. Weighted average interest rate for time deposits held by the entity with maturities greater than five years. Weighted average interest rate for time deposits held by the entity with maturities greater than one year. Weighted average interest rate for time deposits held by the entity with maturities greater than four years, but five years or less. Weighted average interest rate for time deposits held by the entity with maturities greater than three years, but four years or less. Weighted average interest rate for time deposits held by the entity with maturities of one year or less. Weighted average interest rate for time deposits held by the entity with maturities greater than two years, but three years or less. Weighted average interest rate for time deposits held by the entity with maturities greater than one year, but two years or less. Description of the weighted average interest rate for all time deposits held by the entity, including methodology and assumptions. An entity with time-sharing transactions should disclose the maturities of notes receivable for each of the five years following the date of the financial statements and in the aggregate for all years thereafter. The total of the notes receivable displayed with the various maturity dates should agree to the balance sheet amount of notes receivable. The weighted average and range of stated interest rates of notes receivable, estimated cost to complete improvements and promised amenities, and the activity in the allowance for uncollectibles including opening allowance for uncollectibles, additions associated with current period sales, write-offs against the allowance, changes in the estimate associated with prior period sales and the ending balance in the allowance for uncollectibles must all be disclosed. If receivables are sold with recourse, the allowan ce activity must also be shown on those receivables. The seller's policies with respect to meeting criteria for buyer's commitment and collectibility of sales prices should be stated. The effect of changes in estimate in the relative value sales method should also be disclosed if material. The amount needed to reflect the estimated ultimate cost of settling asserted and unasserted claims estimated to have been incurred by the insureds on or before the balance sheet date pertaining to the existence of a lien, encumbrance, defect or other matter purportedly affecting the title to the interest as insured, and for claims other than title issues. The amount needed to reflect the estimated ultimate cost of settling unasserted claims estimated to have been incurred by the insureds on or before the balance sheet date pertaining to the existence of a lien, encumbrance, defect or other matter purportedly affecting the title to the interest as insured. The amount needed to reflect the estimated ultimate cost of settling claims relating to an assertion by the insureds of the existence of a lien, encumbrance, defect or other matter purportedly affecting the title to the interest as insured. The estimated liability as of the balance sheet date for reported and unreported losses under title coverage not related to encumbrances, defects or other matters purportedly affecting the title to a property interest. The amount needed to reflect the estimated ultimate cost of settling asserted and unasserted claims estimated to have been incurred by the insureds on or before the balance sheet date pertaining to the existence of a lien, encumbrance, defect or other matter purportedly affecting the title to the interest as insured. Long lived, depreciable assets commonly used to cut, shape, and form metal and other materials into goods for sale. A localized violently destructive windstorm characterized by a funnel shaped cloud. The aggregate amount of adjustments to the period's net income (loss) to remove the effects of all items whose cash effects are investing or financing cash flows. The aggregate amount also includes all noncash expenses and income items which reduce or increase net income and are thus added back or deducted when calculating net cash generated by operating activities. Provide the total amount of real estate assets held for development and sale. The minimum amount of Total Capital required for capital adequacy purposes under the regulatory framework for prompt corrective action. The Total risk based capital ratio (total capital divided by risk weighted assets) required to be categorized as "well capitalized", in the regulatory framework for prompt corrective action. The amount of Total Capital required to be categorized as well as capitalized under the regulatory framework for prompt corrective action. Total Capital divided by risk weighted assets as defined in the regulations. Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed within one year the normal operating cycle, if longer. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. Amount of all liabilities for which a financial institution is required to include in its calculation of net investment in real estate assets held for development or sale. Total aggregate amount of all noninterest expense. Revenues from operations, excluding interest and dividend income. Includes revenues from the following sources: investment banking (underwriting and financial advisory), principal transactions (sales and trading, and investment gains and losses), commissions, asset management, and investment advisory and other services. Amounts due from customers or clients, within one year of the balance sheet date, for goods or services (including trade receivables) that have been delivered or sold in the normal course of business. The rights acquired through registration of a business name to gain or protect exclusive use thereof. The face amount of accounts receivable that will be sold to other entities. The aggregate amount of accounts receivable that will be sold to other entities, at net realizable value. Reconcile the changes in trade receivables held for sale balances to the amounts presented in the consolidated statement of cash flows. Enter the additions to trade accounts that will be sold to other entities for the period. Represents the sum of the reconciled changes in the trade receivables that will be sold to other entities. Reconcile the changes in trade receivables that will be sold to other entities balances to the amounts presented in the consolidated statement of cash flows. Enter the deductions to trade accounts that will be sold to other entities for the period. Secrets, generally known to only a limited number of the entity's employees, such as a formula, pattern, machine, technology, and production process that may give an entity a competitive advantage. The rights acquired through registration of a trademark to gain or protect exclusive use of a business name, symbol or other device or style. An investment account used for the trading of securities. Interest expense on trading account liabilities A broker-dealer or other financial entity may buy and sell securities exclusively for its own account, sometimes referred to as proprietary trading. The profit or loss is measured by the difference between the acquisition cost and the selling price or current market or fair value. Trading gains and losses, which are composed of both realized and unrealized gains and losses, are generally presented net. The carrying amount of liabilities as of the balance sheet date that pertain to principal and customer trading transactions, or which may be incurred with the objective of generating a profit from short-term fluctuations in price as part of an entity's market-making, hedging and proprietary trading. Examples include short positions in securities, derivatives and commodities, obligations under repurchase agreements, and securities borrowed arrangements. This item represents debt securities that are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time). Such securities that are held as of the reporting date are measured at fair value with unrealized holding gains and losses (the difference between fair value and the previously reported carrying amount) included in earnings. Total common and preferred stock equity securities that are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time). Such securities that are held as of the reporting date are measured at fair value with unrealized holding gains and losses (the difference between fair value and the previously reported carrying amount) included in earnings. Securities that are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time). Unrealized holding gains and losses for trading securities are included in earnings. This element represents those proprietary trading activities consisting of securities sold but not yet purchased, that is, sold short, which leads to a liability for the obligation to purchase said securities at a future date. For trading securities held as of the balance sheet date, this amount represents the difference between the fair value of trading securities and their carrying value (unrealized holding gain or loss). Trading securities are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time) and such unrealized holding gain or loss is included in earnings for the period. For trading securities held as of the balance sheet date, this amount represents the excess fair value of trading securities over their carrying value (unrealized holding gain). Trading securities are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time) and such unrealized holding gain is included in earnings for the period. For trading securities held as of the balance sheet date, this amount represents the excess carrying value of trading securities over their fair value (unrealized holding loss). Trading securities are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time) and such unrealized holding loss is included in earnings for the period. Maximum interest rate for traditional life contracts in the range of interest rates used to calculate future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and costs of settling insured claims and costs incurred in the claims settlement process of traditional life. Minimum interest rate for traditional life contracts in the range of interest rates used to calculate future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and costs of settling insured claims and costs incurred in the claims settlement process of traditional life. Relevant interest rate assumption for traditional life contracts that is an integral part of the methodology used in calculating the future benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made and costs of settling insured claims and costs incurred in the claims settlement process for traditional life. This item represents the difference between the gross amount of gains and losses included in earnings for transfers of securities from the available-for-sale category into the trading category. Such net gain or loss included in earnings represents the net unrealized gain or loss which had been included in other comprehensive income and is associated with the securities transferred from the available-for-sale category to the trading category. This item represents the gross amount of gains included in earnings from transfers of securities from the available-for-sale category into the trading category. Such gains represent the unrealized gains included in other comprehensive income associated with the securities transferred from the available-for-sale category to the trading category. This item represents the gross amount of losses included in earnings from transfers of securities from the available-for-sale category into the trading category. Such losses represent the unrealized losses included in other comprehensive income associated with the securities transferred from the available-for-sale category to the trading category. Describes an entity's accounting policy for transfers and servicing financial assets, including securitization transactions as well as repurchase and resale agreements. This disclosure may include how the entity (1) determines whether a transaction should be accounted for as a sale; (2) accounts for a sale transaction, including the initial and subsequent accounting for any interests that the entity obtains or continues to hold in the transaction, how such interests are valued, and the significant assumptions used in the valuation; (3) accounts for a transaction that does not qualify for sale treatment (that is, a financing); (4) accounts for its servicing assets and liabilities ("servicing"), including how such servicing is measured initially and subsequently, and the methodology and significant assumptions used to value such servicing; and ( 5) accounts for repurchase or resale agreements, including its policy for requiring collateral or other security for such transactions and its policy for offsetting amounts related to repurchase and reverse repurchase agreements. Describes an entity's accounting policy for repurchase and resale agreements. This disclosure may address (a) the reasons for entering into repurchase and resale agreements, (b) how securities transferred under such agreements are classified in the entity's financial statements, (c) whether multiple agreements with the same counterparty are offset (d) the entity's accounting policy for requiring collateral or other security for such transactions, and (e) how the entity ensures that the market value of the underlying assets remains sufficient to protect the entity in the event of default by the counterparty. Describes an entity's accounting policy regarding servicing assets and liabilities. This disclosure may include: (a) how a servicing asset or servicing liability is initially recognized and measured (b) management's basis for determining its classes of servicing assets and servicing liabilities (c) where contractually specified fees, late fees or ancillary fees are reported in the statements of income (d) how the entity subsequently measures each class of servicing assets and servicing liabilities (that is, by using the amortization method or fair value method), and the methodology and significant assumptions used to value such servicing (e) for those classes subsequently measured using the amortization method, where changes in the carrying amount are reported in the statements of income and how such servicing assets and liabilities are evaluated for impairment, and (f) for those classes subsequently measured at fair value, where changes in the fair value are reported in the statements of income. Describes how an entity determines whether a transfer of a financial asset should be accounted for as a financing, and its initial and subsequent accounting for such a transaction. Describes how an entity determines whether a transfer of a financial asset qualifies for sale treatment, and its initial and subsequent accounting for a sale transaction. If an entity has securitized financial assets during any period presented and accounts for that transfer as a sale, for each major asset type (for example, mortgage loans, credit card receivables, and automobile loans), the entity should disclose its accounting policies for initially and subsequently measuring any interests that it obtains and sells, or those it continues to hold in the transaction, including the methodology (for example, quoted market prices) and significant assumptions used to value such interests, and the gains and losses resulting from the sale. Describes an entity's accounting policy for transfers of financial assets, including securitization transactions. The disclosure should include how the entity determines whether a transaction should be accounted for as a sale or financing, and the initial and subsequent accounting for such a transaction. The disclosure also may address how interests that are obtained and sold, or those that continue to be held, in such transactions are measured and accounted for, and the methodology and significant assumptions used to value such interests, and the gains or losses resulting from the sale. The entity also may describe how it accounts for repurchase or resale agreements, including its policy for requiring collateral or other security for such transactions. Long-Term transition bonds are bonds under the Competition Act in which the proceeds of Transition Bonds are required to be used principally to reduce qualified stranded costs and the related capitalization of the utility. Noncurrent liability of transition to competition in conjunction with electric utility industry restructuring activity, regulatory mechanisms were established to mitigate potential stranded costs. The restructuring legislation allowed depreciation on transmission and distribution assets to be directed toward generation assets. The liability recorded as a result of this mechanism is classified as transition to competition deferred credits on the balance sheet. Current period adjustment resulting from gains and losses on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity, gross of tax effect. Current period adjustment in other comprehensive income reflecting gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity, net of tax effect. Current period adjustment resulting from gains and losses on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity, net of tax effect. Adjustment shall not be included in determining net income, but shall be reported in other comprehensive income. Cumulative adjustment resulting from gains and losses on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity, commencing as of the designation date. Adjustment reported in equity as part of accumulated other comprehensive income. Current period translation adjustment resulting from translating foreign currency financial statements into the reporting currency. Adjustment shall not be included in determining net income, but shall be reported in other comprehensive income. Current period translation adjustment resulting from translating foreign currency financial statements into the reporting currency. Adjustment shall not be included in determining net income, but shall be reported in other comprehensive income. Cumulative translation adjustment resulting from translating foreign currency financial statements into the reporting currency. Reported in equity as part of accumulated other comprehensive income. System for the transmission and distribution of electricity, gas, water, or other fuels and materials. Category of deferred revenue by arrangement wherein advance air, sea and land transportation tickets issued to customers are recognized as revenue when transportation service is provided. Long lived, depreciable assets used for the primary purpose of moving people and products from one place to another. Ordinary and necessary expenses paid for a client, customer, or employee while traveling away from home as part of the business of the entity. While entertainment expense pertains to any activity generally considered to provide entertainment, amusement, or recreation for a client, customer, or employee. Expenses incurred for travel and entertainment during the period. Total cost of shares repurchased divided by the total number of shares repurchased. When treasury stock has been acquired at a price significantly in excess of the current market price of the shares, disclose whether a portion of the purchase price has been allocated to stated/unstated rights and privileges or agreements. Also disclose the accounting treatment for allocation of amounts to stated/unstated rights and privileges or agreements from the purchase price. Shares of an entity that have been repurchased by the entity. This stock has no voting rights and receives no dividends. Note that treasury stock may be recorded at its total cost or separately as par (or stated) value and additional paid in capital. Net change during the period in the aggregate number of common and preferred shares held in treasury Number of shares of common and preferred stock retired from treasury during the period. Number of shares of treasury stock reissued during the period in pursuant to acquisitions. Number of treasury shares reissued upon conversion of convertible securities to common and preferred shares during the period. Number of shares of treasury stock issued during the period as a result of share-based compensation. Number of shares of treasury stock issued during the period as a result of the exercise of stock options. Cost of common and preferred stock that were repurchased during the period. Recorded using the cost method, the par value method, or some other method governed under state law. Par value of common and preferred stock retired from treasury during the period. This element is used only when Treasury Stock is accounted for at par versus total cost. Value of treasury stock reissued during the period pursuant to acquisitions. Value of treasury stock reissued upon conversion of convertible securities to common or preferred stock during the period. Value of treasury stock reissued (delivered) for shared-based compensation during the period. Value of common and preferred stock reissued from treasury during the period as a result of the exercise of stock options. Value of treasury stock reissued during the period. Upon reissuance, common and preferred stock are outstanding. For a debtor, a description of the changes in terms of an existing debt, the major features of settlement, or both. This could include transferring to the creditor receivables from third parties, granting of equity interest in the debtor to the creditor, or modifying terms of the debt. For a debtor, the aggregate gain or loss recognized on the restructuring of payables, after the impact of income tax expense or benefit, arising from the difference between the book value of the debt before the restructuring and the fair value of the payments on the debt after restructuring is complete. For a debtor, the income tax effect on the gain recognized on the restructuring of payables for troubled debt restructurings. The tax effect on the gain or loss on the restructuring of a payable for troubled debt restructurings is disclosed if the gain or loss on the restructuring meets the criteria as an extraordinary item. For a debtor, the aggregate gain or loss recognized on the restructuring of payables arises from the difference between the book value of the debt before the restructuring and the fair value of the payments on the debt after restructuring is complete. Information pertaining to the troubled debt restructuring, by each creditor. For a debtor, the name of the Creditor with whom the terms are being restructured. Provide the per share amount of gain (loss), after the impact of income taxes, on restructuring of payables (or debt) for all restructuring gains and losses (in aggregate) during the period. A table or schedule providing information pertaining to troubled debt restructurings, in the period that the debt was restructured. It may include: (1) for each restructuring, the principal changes in terms, the major features of settlement, or both; (2) the aggregate gain (loss) on restructuring of payables; (3) the income tax effect on the gain recognized on the restructuring of payables for troubled debt restructurings; and (4) the aggregate net gain (loss) on the restructuring of payables; and (5) the aggregate net gain (loss) on transfers of assets recognized during the period. Voluntary or miscellaneous disclosures regarding a troubled debt restructuring, not otherwise listed in the existing taxonomy. For a debtor, the dollar amount of the portion of the recorded (restructured) debt which is contingently payable based on the occurrence of future events or circumstances. For a debtor, a description of the circumstance, events, or conditions that would cause payments to occur or the creditor to forgive the contingent portion of recorded debt. For a debtor, provide a description of the terms of a troubled debt restructuring giving rise to amounts contingently payable which are included in the carrying amount of the restructured payables. Information pertaining to the troubled debt restructuring in the periods following the restructuring, by description of contingent payments. A table or schedule providing information pertaining to troubled debt restructurings in the periods following the restructuring, including: (1) a description of the portion of the recorded [restructured] debt which is contingently payable based on the occurrence of future events or circumstances; (2) the dollar amount of the portion of the recorded [restructured] debt which is contingently payable based on the occurrence of future events or circumstances; and (3) a description of the circumstance, events, or conditions that would cause payments to occur or the creditor to forgive the contingent portion of recorded debt. Preferred securities that embody an unconditional obligation requiring the issuer to redeem the securities by transferring the assets at a specified or determinable date (or dates) or upon an event that is certain to occur, that are issued by a consolidated trust to outside investors where the trust uses the proceeds of the issuance of those securities to purchase, from the financial institution that established the trust, an equivalent amount of junior subordinated debentures or other loans having stated maturities. The trust-preferred securities must be redeemed upon maturity of the debentures or other loans. Fees charged annually for the professional services of a trustee, usually quoted as a percentage of the funds being managed. An offshore trust must have a Trustee who will administer the assets in the trust for the Beneficiaries. The fee for appointing an offshore Trustee is included in the trust price. A cataclysm resulting from a destructive sea wave caused by an earthquake or volcanic eruption. Turbo warrant is a stock option with two new features. It has a "low vega", the option price is much less affected by the "implied volatility" of the stock market. The strike price of the option is also a "barrier", if the stock hits that price the option expires worthless. Description of the types of credit risk derivative instruments used. For example, credit default swaps, total return swaps, credit spread-locks, and so forth. Description of the types of foreign currency exchange rate derivative instruments used. For example, forward contracts, options, and so forth. Description of the types of interest rate derivative instruments used. For example, swaps, caps, floors, collars, and so forth. Description of the instruments designated as hedged items in hedges involving credit risk derivatives. Description of hedged items in foreign currency hedges. Description of the instruments designated as hedged items in hedges involving interest rate derivatives. Description of the instruments designated as hedged items in hedges involving price risk derivatives. For example, a forecasted purchase of commodity inventory or the fair value of equity securities held. Description of the types of price risk derivative instruments used. For example, forwards, options, swaps, caps, floors, collars, and so forth. Includes the nature of underlyings on the derivatives, such as commodity forward purchase contracts or put options on equity securities. This category includes information about debt issued by US Government Corporations and Agencies. Investments in such US Government Corporations may include debt securities issued by the Government National Mortgage Association (Ginnie Mae) and by the Federal National Mortgage Association (Fannie Mae) and the Federal Home Loan Mortgage Corporation (Freddie Mac). Debt securities issued by the United States government. This category includes information about debt securities issued by the United States Department of the Treasury and backed by the United States government. Such securities primarily consist of treasury bills (short-term maturities - one year or less), treasury notes (intermediate term maturities - two to ten years), and treasury bonds (long-term maturities - ten to thirty years). Debt (bills, notes or bonds) that are issued by the government of the United States which are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months. Fair value as of the balance sheet date of obligations incurred arising from US treasury and other US government and agency obligations sold short. The amount of the unearned (fee) income on the financial institution's issuance of short-term negotiable time drafts (also known as Banker's Acceptances). The amount of the unamortized discount or expense related to the financial institution's sale of short-term negotiable time drafts drawn on and accepted by the institution (also known as Banker's Acceptances) in the secondary market. Unamortized Loss on Reacquired Debt is the loss incurred upon reacquisition or refinancing of debt, is treated as a deferred charge and amortized over the life of the new debt issued. Amount of unbilled accounts receivable from customers under long-term contracts or programs associated with unpriced change orders or other similar items subject to uncertainty concerning their determination or ultimate realization which is expected to be collected after one year from the balance sheet date. A revision in the estimated reserve needed to reduce the carrying amount of accounts receivable to net realizable value with respect to credit and collection risk. This item represents the disclosure of summarized financial information for unconsolidated subsidiaries and 50 percent-or-less owned entities accounted for using the equity method of accounting. If investments in common stock of corporate joint ventures or other investments accounted for under the equity method are, in the aggregate, material in relation to the financial position or results of operations of an investor, it may be necessary to present summarized information as to assets of the investee, or group of investments for which combined disclosure is appropriate, either by individual financial statement caption or in groups, as appropriate. Such summarized financial information may, at a minimum, include current and noncurrent assets. This item represents the disclosure of summarized financial information for unconsolidated subsidiaries and 50 percent-or-less owned entities accounted for using the equity method of accounting. If investments in common stock of corporate joint ventures or other investments accounted for under the equity method are, in the aggregate, material in relation to the financial position or results of operations of an investor, it may be necessary to present summarized information as to assets, liabilities, and results of operations of the investee, or group of investments for which combined disclosure is appropriate, either by individual financial statement caption or in groups, as appropriate. Such summarized financial information may include total equity or capital (as applicable). This item represents the disclosure of summarized financial information for unconsolidated subsidiaries and 50 percent-or-less owned entities accounted for using the equity method of accounting. If investments in common stock of corporate joint ventures or other investments accounted for under the equity method are, in the aggregate, material in relation to the financial position or results of operations of an investor, it may be necessary to present summarized information as to assets of the investee, or group of investments for which combined disclosure is appropriate, either by individual financial statement caption or in groups, as appropriate. Such summarized financial information may, at a minimum, include gross profit or loss. This item represents the disclosure of summarized financial information for unconsolidated subsidiaries and 50 percent-or-less owned entities accounted for using the equity method of accounting. If investments in common stock of corporate joint ventures or other investments accounted for under the equity method are, in the aggregate, material in relation to the financial position or results of operations of an investor, it may be necessary to present summarized information as to assets of the investee, or group of investments for which combined disclosure is appropriate, either by individual financial statement caption or in groups, as appropriate. Such summarized financial information may, at a minimum, include income or loss from continuing operations before extraordinary items and cumulative effect of a change in accounting principle. This item represents the disclosure of summarized financial information for unconsolidated subsidiaries and 50 percent-or-less owned entities accounted for using the equity method of accounting. If investments in common stock of corporate joint ventures or other investments accounted for under the equity method are, in the aggregate, material in relation to the financial position or results of operations of an investor, it may be necessary to present summarized information as to liabilities of the investee, or group of investments for which combined disclosure is appropriate, either by individual financial statement caption or in groups, as appropriate. Such summarized financial information may, at a minimum, include current and noncurrent liabilities. This item represents the disclosure of summarized financial information for unconsolidated subsidiaries and 50 percent-or-less owned entities accounted for using the equity method of accounting. If investments in common stock of corporate joint ventures or other investments accounted for under the equity method are, in the aggregate, material in relation to the financial position or results of operations of an investor, it may be necessary to present summarized information as to assets of the investee, or group of investments for which combined disclosure is appropriate, either by individual financial statement caption or in groups, as appropriate. Such summarized financial information may, at a minimum, include current and noncurrent liabilities, redeemable preferred stock, and minority interest and, if included, e quity or capital (as applicable), the total of which components are represented herein. This item represents the disclosure of summarized financial information for unconsolidated subsidiaries and 50 percent-or-less owned entities accounted for using the equity method of accounting. If investments in common stock of corporate joint ventures or other investments accounted for under the equity method are, in the aggregate, material in relation to the financial position or results of operations of an investor, it may be necessary to present summarized information as to assets of the investee, or group of investments for which combined disclosure is appropriate, either by individual financial statement caption or in groups, as appropriate. Such summarized financial information may, at a minimum, include current and noncurrent liabilities, redeemable preferred stock, and minority interest, the total of which componen ts are represented herein. This item represents the disclosure of summarized financial information for unconsolidated subsidiaries and 50 percent-or-less owned entities accounted for using the equity method of accounting. If investments in common stock of corporate joint ventures or other investments accounted for under the equity method are, in the aggregate, material in relation to the financial position or results of operations of an investor, it may be necessary to present summarized information as to assets, liabilities, and results of operations of the investee, or group of investments for which combined disclosure is appropriate, either by individual financial statement caption or in groups, as appropriate. Such summarized financial information may, at a minimum, include minority interest. This item represents the disclosure of summarized financial information for unconsolidated subsidiaries and 50 percent-or-less owned entities accounted for using the equity method of accounting. If investments in common stock of corporate joint ventures or other investments accounted for under the equity method are, in the aggregate, material in relation to the financial position or results of operations of an investor, it may be necessary to present summarized information as to assets of the investee, or group of investments for which combined disclosure is appropriate, either by individual financial statement caption or in groups, as appropriate. Such summarized financial information may, at a minimum, include net income or loss. This item represents the disclosure of summarized financial information for unconsolidated subsidiaries and 50 percent-or-less owned entities accounted for using the equity method of accounting. If investments in common stock of corporate joint ventures or other investments accounted for under the equity method are, in the aggregate, material in relation to the financial position or results of operations of an investor, it may be necessary to present summarized information as to assets, liabilities, and results of operations of the investee, or group of investments for which combined disclosure is appropriate, either by individual financial statement caption or in groups, as appropriate. Such summarized financial information may, at a minimum, include [mandatorily] redeemable preferred stock (or whose redemption is outside the control of the issuer). This item represents the disclosure of summarized financial information for unconsolidated subsidiaries and 50 percent-or-less owned entities accounted for using the equity method of accounting. If investments in common stock of corporate joint ventures or other investments accounted for under the equity method are, in the aggregate, material in relation to the financial position or results of operations of an investor, it may be necessary to present summarized information as to assets of the investee, or group of investments for which combined disclosure is appropriate, either by individual financial statement caption or in groups, as appropriate. Such summarized financial information may, at a minimum, include net sales or gross revenues. This item represents the disclosure of summarized financial information for unconsolidated subsidiaries and 50 percent-or-less owned entities accounted for using the equity method of accounting. If investments in common stock of corporate joint ventures or other investments accounted for under the equity method are, in the aggregate, material in relation to the financial position or results of operations of an investor, it may be necessary to present summarized information as to assets of the investee, or group of investments for which combined disclosure is appropriate, either by individual financial statement caption or in groups, as appropriate. Such summarized financial information may, at a minimum, include current and noncurrent assets, the total of which components are represented herein. A noncontrolled subsidiary that is a property and casualty insurance underwriter, and which does not separately file financial schedules with the SEC. A broker-dealer may underwrite a security offering by contracting to buy the issue either at a fixed price or a price based on selling the offering on a best-effort basis. The difference between the price paid by the public and the contract price less the related expenses represents the underwriting income or loss. Undistributed earnings of a domestic subsidiary or a domestic corporate joint venture that is essentially permanent in duration that arose in fiscal years beginning on or before December 15, 1992; a last-in, first-out (LIFO) pattern determines whether reversals pertain to differences that arose in fiscal years beginning on or before the date specified. Reflects the percentage that unionized employees, in either labor costs for the period or number of personnel as of the balance sheet date or on average for the period, are to a specified benchmark, such as total operating expenses, total labor costs, total corresponding number of personnel. Risk is the materially adverse effects of strikes and unfavorable contract negotiations with employees covered by collective bargaining arrangements. US-based defined benefit pension plans of a US reporting entity. A defined benefit pension plan is a plan that defines an amount of pension benefit to be provided, usually as a function of one or more factors such as age, years of service, or compensation. Any pension plan that is not a defined contribution pension plan is a defined benefit pension plan. US-based postretirement defined benefit plans of a US reporting entity. A plan that defines postretirement benefits in terms of monetary amounts (for example, $100,000 of life insurance) or benefit coverage to be provided (for example, up to $200 per day for hospitalization, 80 percent of the cost of specified surgical procedures, and so forth). Any postretirement benefit plan that is not a defined contribution postretirement plan is a defined benefit postretirement plan. Distribution of units made to a member or limited partner based on a contractual agreement such as the partnership agreement. The number of units or equivalent units outstanding for all classes. The change in the number of units of all classes outstanding due to conversion, new issue, acquisition, purchase, redemption, or other reasons. Description of the ownership interests of the partnership which are represented by units. There may be different classes of units which have different preferences and conversion rights to stock or cash. Discuss each class of members' interests and respective rights, preferences and privileges. Life insurance contract under which premiums are generally flexible, the level of death benefits may be adjusted, and mortality expense, and other charges may vary. The amount of the other adjustment made to the claims reserves during the period. Accounting policy describing an insurance entity's bases and methodologies for estimating the ultimate cost of settling insurance claims relating to insured events that have occurred on or before a particular date (ordinarily, the statement of financial position date). The estimated liability includes the amount of money that will be required for future payments of (a) claims that have been reported to the insurer, (b) claims related to insured events that have occurred but that have not been reported to the insurer as of the date the liability is estimated, and (c) claim adjustment expenses. Claims adjustment expenses include costs incurred in the claim settlement process such as legal fees; outside adjuster fees; and costs to record, process, and adjust claims. Technology-based intangible assets such as innovations or scientific advances that have not been patented. The change in the value of the assets which have not become actual but would happen if the investor sold the security or asset that an entity currently holds. Increases and decreases in equity (net assets) from the change in fair value of peripheral or incidental transactions of an entity except those that result from revenues or investments by owners. The increases (decreases) in the market value of unsold securities whose gains (losses) were included in earnings. The gross amount of decreases in unrecognized tax benefits (tax reductions recognized in financial reports but excluded from tax returns) resulting from tax positions that have been or will be taken in the tax return for the current period, excluding amounts pertaining to examined tax returns. The gross amount of decreases in unrecognized tax benefits (tax reductions recognized in financial reports but excluded from tax returns) resulting from lapses of the applicable statutes of limitations. The gross amount of decreases in unrecognized tax benefits (tax reductions recognized in financial reports but excluded from tax returns) resulting from tax positions taken in prior period tax returns, excluding amounts pertaining to examined tax returns. The gross amount of decreases in unrecognized tax benefits (tax reductions recognized in financial reports but excluded from tax returns) resulting from settlements with taxing authorities. The net amount of all increases and decreases in unrecognized tax benefits (tax reductions recognized in financial reports but excluded from tax returns) for the period. The gross amount of increases in unrecognized tax benefits (tax reductions recognized in financial reports but excluded from tax returns) resulting from tax positions that have been or will be taken in the tax return for the current period, excluding amounts pertaining to examined tax returns. The gross amount of increases in unrecognized tax benefits (tax reductions recognized in financial reports but excluded from tax returns) resulting from tax positions taken in prior period tax returns, excluding amounts pertaining to examined tax returns. The gross amount of increases in unrecognized tax benefits (tax reductions recognized in financial reports but excluded from tax returns) resulting from settlements with taxing authorities. The total amount of unrecognized tax benefits (tax reductions recognized in financial reports but excluded from tax returns) that, if recognized, would affect the effective tax rate. The gross amount of unrecognized tax benefits (tax reductions recognized in financial reports but excluded from tax returns) pertaining to uncertain tax positions taken in tax returns as of the balance sheet date, excluding amounts pertaining to examined tax returns. Describes the nature and significant terms of an unconditional purchase obligation that is not recognized as a liability on the balance sheet; the amount of the fixed and determinable portion of the obligation as of the date of the latest balance sheet presented in the aggregate and, if determinable, for each of the five succeeding fiscal years; the nature of any variable components of the obligation; the amount purchased under the obligation (for example, the take-or-pay or throughput contract) for the reporting period; and may include the amount of imputed interest necessary to reduce the obligation to present value. The remaining amount of the fixed and determinable portion of an unrecorded unconditional purchase obligation on the fifth anniversary of the balance sheet date. The remaining amount of the fixed and determinable portion of an unrecorded unconditional purchase obligation on the fourth anniversary of the balance sheet date. The remaining amount of the fixed and determinable portion of an unrecorded unconditional purchase obligation on the second anniversary of the balance sheet date. The remaining amount of the fixed and determinable portion of an unrecorded unconditional purchase obligation on the third anniversary of the balance sheet date. The remaining amount of the fixed and determinable portion of an unrecorded unconditional purchase obligation on the first anniversary of the balance sheet date. If disclosed, the amount of imputed interest necessary to reduce an unconditional purchase obligation to present value on an unrecorded unconditional purchase obligation. The amount purchased during the period under an unrecorded unconditional purchase obligation (for example, under the take-or-pay or throughput contract). Describes why and by how much (if determinable), the amount of payments under a contractual obligation might vary as facts and circumstances change. Discloses the amount of unrecovered costs for purchased gas. The aggregate amount of manufacturing or production costs and any related deferred costs (for example, initial tooling costs) that exceeds the aggregate estimated cost of all in-process and delivered units on the basis of the estimated average cost of all units expected to be produced under long-term contracts and programs not yet complete. The portion of the aggregate amount of manufacturing or production costs and any related deferred costs (for example, initial tooling costs) that exceeds the aggregate estimated cost of all in-process and delivered units on the basis of the estimated average cost of all units expected to be produced under long-term contracts and programs not yet complete, which would not be absorbed in cost of sales based on existing firm orders at the latest balance sheet date. The amount of unregulated operating revenues recognized during the period. Companies or operations that are not regulated by the government or other regulatory organizations. Describes an entity's accounting policy for its tax treatment of unremitted earnings in a foreign investment. Carrying value as of the balance sheet date of the portion of long-term, uncollateralized debt obligations due within one year or the normal operating cycle, if longer. A debt obligation not collateralized by pledge, mortgage or other lien in the entity's assets. Carrying value as of the balance sheet date of uncollateralized debt obligations. Carrying value as of the balance sheet date of uncollateralized debt obligation (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion. The amount of the unused portion of the letter of credit facility as of the balance sheet date. Describes the type of letter of credit facility under which borrowing capacity remains as of the balance sheet date. The amount of the remaining borrowing capacity, by type of letter of credit. Sets forth in tabular presentation the nature and amount of unused portions of letters of credit. The unused portion of a line of credit that is available to the borrower to withdrawn upon. Description of the nature and financial statement effects of each material event or transaction that is abnormal or significantly different from typical activities or are not reasonably expected to recur in the foreseeable future; but not both, and therefore do not meet both criteria for classification as extraordinary items. The aggregate income which resulted in the abnormal or nonrecurring event or transaction less applicable insurance proceeds. The gross gain or loss income statement effect of each material event or transaction that is abnormal or significantly different from typical activities or is not reasonably expect to recur in the foreseeable future; but not both, and therefore does not meet both criteria for classification as an extraordinary item. Description of the contingencies arising from the unusual or infrequent event that have not yet been recognized in the financial statements but are reasonably expected to impact the entity's financial statements in the near term; for example, future losses or future insurance recoveries. The gross income statement effect of insurance proceeds for each material event or transaction that is abnormal or significantly different from typical activities or is not reasonably expect to recur in the foreseeable future, but not both, and therefore does not meet both criteria for classification as an extraordinary item. Description of the type of each material event or transaction that is abnormal or significantly different from typical activities or is not reasonably expect to recur in the foreseeable future; but not both, and therefore does not meet both criteria for classification as an extraordinary item. Any additional information related to the determination or classification of material events or transactions that are abnormal or significantly different from typical activities or are not reasonably expect to recur in the foreseeable future; but not both, and therefore does not meet both criteria for classification as an extraordinary item. This element may be used as a single block of text to encapsulate the entire disclosure including data and tables. Describes the potential impact of the occurrence of the defined risk or adverse resolution of an uncertainty on the entity's financial statements, including a range of potential loss if reasonably estimable. Describes the nature of the unusual risk or uncertainty, such as the threat of expropriation of its assets by a foreign government, rapid technological obsolescence in the industry, risk of natural disaster from earthquake or weather events, and availability of or continuation of a labor force at a reasonable cost. Potential impact of an uncertainty or unusual risk, by risk and uncertainty. Describes the unusual risk or uncertainty and its financial impact or potential financial impact. Long lived, depreciable assets used in the search, development, extraction, and production of natural resources. For quarterly periods, provides an entity's disclosure of any significant changes in estimates. Provides an entity's explanation that the preparation of financial statements in conformity with generally accepted accounting principles requires the use of management estimates. Estimates used in the determination of carrying amounts of assets or liabilities, or in disclosure of gain or loss contingencies should be disclosed if known information available prior to issuance of the financial statements indicates that both of these criteria are met: (1) It is at least reasonably possible that the estimate of the effect on the financial statements of a condition, situation, or set of circumstances that existed at the date of the financial statements will change in the near term (less than one year from the date of issuance) due to one or more future confirming events, and (2) The effect of the change would be material to the financial statements. The disclosure should indica te the nature of the uncertainty and include an indication that it is at least reasonably possible that a change in the estimate will occur in the near term. Disclosure of the factors that cause the estimate to be sensitive to change also is encouraged. Entities also may identify those areas that are subject to significant estimates. Total amount of cash paid for operating activities during the current period. Discloses the amount of operating expense for the period related to depreciation and amortization. The amount of purchased gas and petroleum charged against earnings for the period. Discloses the amount of operating expense for the period related to impairments. Discloses the amount of operating expense for the period for routine plant maintenance and repairs and operations. Discloses the amount of operating expense for the period for routine plant maintenance and repairs. Discloses the amount of operating expense for the period related to operations. Discloses the amount of other operating expenses (not elsewhere classified) for the period. Discloses the amount of operating expense for the period related to products and services. The amount of purchased power procured under arrangements extending beyond one year or the normal operating cycle, if longer, which was charged against earnings for the period. The amount of purchased power charged against earnings for the period. Discloses the total amount of all operating expenses for the period. The amount of indirect disallowance of costs of a recently completed plant. When it becomes probable that part of the cost of a recently completed plant will be disallowed for rate-making purposes and a reasonable estimate of the amount of the disallowance can be made, the estimated amount of the probable disallowance shall be deducted from the reported cost of the plant and recognized as a loss. If part of the cost is explicitly, but indirectly, disallowed (for example, by an explicit disallowance of return on investment on a portion of the plant), an equivalent amount of cost shall be deducted from the reported cost of the plant and recognized as a loss. Describe the utility's acquisition and disclose the amount of acquisition adjustments included in PPE for utilities and related accumulated depreciation. Disclosure may discuss whether the acquisitions adjustments earn a return. The amortization of the present value amount of future cost recoveries that are probable and estimable related to plant abandonment in regulated industries. During the period prior to recovery, the asset shall be increased by accruing a carrying charge which is dependent on whether there is to be full, partial, or no recovery. During the recovery period, the asset is to be amortized depending again on whether there is to be full, partial, or no recovery. The period end amount for a type of inventory held by the utility in a schedule of inventories. The type of inventory held by the utility in a schedule of inventories. Combustible rock or minerals which are extracted from the ground and used as fuel. Any material consumed to produce energy. Obtained from natural gas and oil and used in production. Product derived from petroleum during the processing of oil or natural gas which is then used as a heat source or fuel. Basic goods that are to be consumed directly or indirectly in the production of finished goods or services. Parts of machinery or equipment held for the purpose of replacing similar parts in the course of repair or maintenance. Materials and items used for activities of the business. Detailed information about the type of inventory held by the utility and the carrying value of this inventory. Utilized in exploration for and development of energy sources. A clear, colorless, odorless, and tasteless liquid essential for most plant and animal life comprised of two parts hydrogen and one part oxygen (H2O). Plant owned by a utility entity used in the operations of the entity A loan guaranteed up to certain limits by the Veterans Administration on a principal residence. Amount of income, expense, purchases, sales, or other measure of activity between the registrant and the VIE or potential VIE for all periods presented. If it is not practicable to present that information for prior periods that are presented in the first set of financial statements for which this requirement applies, the information for those prior periods is not required. In general, a VIE is a corporation, partnership, trust, or any other legal structure used for business purposes that either (a) does not have equity investors with voting rights or (b) has equity investors that do not provide sufficient financial resources for the entity to support its activities. A VIE often holds financial assets, including loans or receivables, real estate or other property. A VIE may be essentially passive or it may engage in research and developme nt or other activities on behalf of another company. Reason why the registrant, after making an exhaustive effort, is unable to obtain the information necessary to (1) determine whether the entity is a VIE, (2) determine whether the registrant is the VIE's primary beneficiary, or (3) perform the accounting required to consolidate the VIE for which it has been determined to be the primary beneficiary. In general, a VIE is a corporation, partnership, trust, or any other legal structure used for business purposes that either (a) does not have equity investors with voting rights or (b) has equity investors that do not provide sufficient financial resources for the entity to support its activities. A VIE often holds financial assets, including loans or receivables, real estate or other property. A VIE may be essentially passive or it may engage in research and development or other activ ities on behalf of another company. The amount of the valuation allowance recorded as of the balance sheet date pertaining to the specified deferred tax asset for which an assessment was made that it is more likely than not that all or a portion of such deferred tax asset will not be realized through related deductions on future tax returns. Identification of the deferred tax asset for which a valuation reserve exists. The net increase (decrease) in the fair value of this class of servicing asset. Reflects the estimated amount of impairment as of the balance sheet date of recognized servicing assets that are being amortized in proportion to and over the period of estimated net servicing income or loss. A permanent reduction in the valuation allowance of a servicing asset that is subsequently measured at fair value. New provisions (recoveries) charged against this account which increase (reduce) the net value of servicing assets. Reduction in valuation allowance of servicing assets based on sales and disposals. This schedule lists the activity by class in any valuation allowance for impairment of recognized servicing assets - including beginning and ending balances, aggregate additions charged and recoveries credited to operations, and aggregate write-downs charged against allowance. Describes the methodologies and assumptions on which the valuation allowance is based for deferred tax assets for which it is more likely than not that all or a portion of the deferred tax asset will not be realized. A listing of an entity's valuation allowances to reduce deferred tax assets to amounts which it is more likely than not will not be realized, including a description of the deferred tax assets for which the valuation allowance has been recorded and the amount of the valuation allowance. Total of the adjustments in a given period to allowances and reserves, the valuation and qualifying accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability Total of allowances and reserves, the valuation and qualifying accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability established to represent expected future costs Total of allowances and reserves, the valuation and qualifying accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability established to represent expected future costs, charged to costs and expenses Total of allowances and reserves, the valuation and qualifying accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability established to represent expected future costs, charged to accounts other than costs and expenses in a given period Total of the deductions in a given period to allowances and reserves, the valuation and qualifying accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability established to represent expected future costs, representing receivables written off as uncollectible and portions of the reserves utilized, respectively. Total of allowances and reserves, the valuation and qualifying accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability established to represent expected future costs, acquired in a business combination Carrying amount as of the balance sheet date of value added taxes due either from customers arising from sales on credit terms, or as previously overpaid to tax authorities. The remaining unamortized carrying amount as of the balance sheet date of expected future earnings from insurance contracts acquired (also known as present value of future profits). A contract that provides periodic payments, which vary according to the investment experience of the separate accounts in which the amounts paid to provide for the annuity are allocated. Disclosure of variable interest entities (VIE), including, but not limited to the nature, purpose, size, and activities of the VIE, the carrying amount and classification of consolidated assets that are collateral for the VIE's obligations, lack of recourse if creditors (or beneficial interest holders) of a consolidated VIE have no recourse to the general credit of the primary beneficiary. An enterprise that holds a significant variable interest in a VIE but is not the primary beneficiary may disclose the nature of its involvement with the VIE and when that involvement began, the nature, purpose, size, and activities of the VIE and the enterprise's maximum exposure to loss as a result of its involvement with the VIE. Overall textual information regarding VIE disclosures according to the following classifications: (1) VIEs consolidated because the registrant is the primary beneficiary, (2) VIEs not consolidated because the registrant is not the primary beneficiary, and (3) VIEs or potential VIEs that are not consolidated because necessary information is not available. In general, a VIE is a corporation, partnership, trust, or any other legal structure used for business purposes that either (a) does not have equity investors with voting rights or (b) has equity investors that do not provide sufficient financial resources for the entity to support its activities. A VIE often holds financial assets, including loans or receivables, real estate or other property. A VIE may be essentially passive or it may engage in research and development or other activities on behalf of another company. Details regarding the following: (A) each variable interest entity (VIE) either (1) of which the registrant is the primary beneficiary and does not also hold a majority voting interest or (2) in which the registrant holds a significant variable interest (including a significant implicit variable interest) but is not the primary beneficiary, and (B) each VIE or potential VIE not otherwise included because of the unavailable information scope exception. However, GAAP disclosures about VIEs may be reported in the aggregate for similar entities if separate reporting would not add material information. If the registrant is required to make certain GAAP disclosures regarding qualifying special purpose entities, those disclosures may also be included. Disclosure may also include, in the case of an existing finance subsidiary, a statement of whether the finance subsidiary is consolidated, if the finance subsidiary is not consolidated, an explanation for why it is not, if a deconsolidated finance subsidiary was previously consolidated, explanation of the effect that deconsolidation had on the financial statements. Registrant's overall categorization (such as the nature of the VIE's underlying assets or by registrant's business activities) of the variable interest entity. In general, a VIE is a corporation, partnership, trust, or any other legal structure used for business purposes that either (a) does not have equity investors with voting rights or (b) has equity investors that do not provide sufficient financial resources for the entity to support its activities. A VIE often holds financial assets, including loans or receivables, real estate or other property. A VIE may be essentially passive or it may engage in research and development or other activities on behalf of another company. An assertion that there are no variable interest entities about which the registrant is required to make any GAAP disclosures. Registrant's largest exposure to loss as a result of its involvement with the VIE. It may include factors such as the fair market value at which the registrant is carrying an asset and registrant guarantees. In general, a VIE is a corporation, partnership, trust, or any other legal structure used for business purposes that either (a) does not have equity investors with voting rights or (b) has equity investors that do not provide sufficient financial resources for the entity to support its activities. A VIE often holds financial assets, including loans or receivables, real estate or other property. A VIE may be essentially passive or it may engage in research and development or other activities on behalf of another company. The relationship and business conducted between the registrant and the VIE. In general, a VIE is a corporation, partnership, trust, or any other legal structure used for business purposes that either (a) does not have equity investors with voting rights or (b) has equity investors that do not provide sufficient financial resources for the entity to support its activities. A VIE often holds financial assets, including loans or receivables, real estate or other property. A VIE may be essentially passive or it may engage in research and development or other activities on behalf of another company. Inception of the relationship between registrant and VIE. In general, a VIE is a corporation, partnership, trust, or any other legal structure used for business purposes that either (a) does not have equity investors with voting rights or (b) has equity investors that do not provide sufficient financial resources for the entity to support its activities. A VIE often holds financial assets, including loans or receivables, real estate or other property. A VIE may be essentially passive or it may engage in research and development or other activities on behalf of another company. The registrant does not consolidate a VIE created before December 31, 2003 in its financial statements because there is insufficient information available to (1) determine whether the entity is a VIE, (2) determine whether the registrant is the VIE's primary beneficiary, or (3) perform the accounting required to consolidate the VIE. In general, a VIE is a corporation, partnership, trust, or any other legal structure used for business purposes that either (a) does not have equity investors with voting rights or (b) has equity investors that do not provide sufficient financial resources for the entity to support its activities. A VIE often holds financial assets, including loans or receivables, real estate or other property. A VIE may be essentially passive or it may engage in research and development or other activitie s on behalf of another company. Description of the transactions or business conducted by the VIE. In general, a VIE is a corporation, partnership, trust, or any other legal structure used for business purposes that either (a) does not have equity investors with voting rights or (b) has equity investors that do not provide sufficient financial resources for the entity to support its activities. A VIE often holds financial assets, including loans or receivables, real estate or other property. A VIE may be essentially passive or it may engage in research and development or other activities on behalf of another company. Carrying amount of assets consolidated by the registrant that are collateral for the VIE's obligations. In general, a VIE is a corporation, partnership, trust, or any other legal structure used for business purposes that either (a) does not have equity investors with voting rights or (b) has equity investors that do not provide sufficient financial resources for the entity to support its activities. A VIE often holds financial assets, including loans or receivables, real estate or other property. A VIE may be essentially passive or it may engage in research and development or other activities on behalf of another company. Balance sheet classification of assets consolidated by the registrant that are collateral for the VIE's obligations. In general, a VIE is a corporation, partnership, trust, or any other legal structure used for business purposes that either (a) does not have equity investors with voting rights or (b) has equity investors that do not provide sufficient financial resources for the entity to support its activities. A VIE often holds financial assets, including loans or receivables, real estate or other property. A VIE may be essentially passive or it may engage in research and development or other activities on behalf of another company. Identification of VIE as a special purpose entity (SPE) or qualifying special purpose entity (QSPE) according to GAAP. A SPE is an entity created by the registrant such that the entity's sole purpose is to perform only a specific activity--typically, to isolate the registrant from financial risks such as losses or bankruptcy. Regardless of legal form (for example, corporation, partnership, LLC, LLP, or trust), a SPE is typically thinly capitalized, has no management or employees independent of the registrant, and its administrative functions are often performed by a service provider or trustee. A QSPE is an SPE whose principal purpose is passive holding of financial assets on behalf of beneficial interest holders in those assets, and that meets the strict conditions specified by GAAP; ordinarily QSPEs are not VIEs. The degree to which registrant bears legal financial responsibility for the obligations of the VIE. If there is a lack of recourse, the creditors (or beneficial interest holders) of a consolidated VIE have no recourse to the general credit of the registrant. In such a situation, creditors may look only to the assets of the VIE to satisfy their claims, not to the registrant itself. In general, a VIE is a corporation, partnership, trust, or any other legal structure used for business purposes that either (a) does not have equity investors with voting rights or (b) has equity investors that do not provide sufficient financial resources for the entity to support its activities. A VIE often holds financial assets, including loans or receivables, real estate or other property. A VIE may be essentially passive or it may engage in research and devel opment or other activities on behalf of another company. Name of the variable interest entity. In general, a VIE is a corporation, partnership, trust, or any other legal structure used for business purposes that either (a) does not have equity investors with voting rights or (b) has equity investors that do not provide sufficient financial resources for the entity to support its activities. A VIE often holds financial assets, including loans or receivables, real estate or other property. A VIE may be essentially passive or it may engage in research and development or other activities on behalf of another company. Percentage of the VIE's voting interest owned by the registrant. In general, a VIE is a corporation, partnership, trust, or any other legal structure used for business purposes that either (a) does not have equity investors with voting rights or (b) has equity investors that do not provide sufficient financial resources for the entity to support its activities. A VIE often holds financial assets, including loans or receivables, real estate or other property. A VIE may be essentially passive or it may engage in research and development or other activities on behalf of another company. The overall reason that the variable interest entity was formed. In general, a VIE is a corporation, partnership, trust, or any other legal structure used for business purposes that either (a) does not have equity investors with voting rights or (b) has equity investors that do not provide sufficient financial resources for the entity to support its activities. A VIE often holds financial assets, including loans or receivables, real estate or other property. A VIE may be essentially passive or it may engage in research and development or other activities on behalf of another company. Size of the variable interest entity, such as small, medium, or large in relation to certain benchmarks, or a stated measure such as number of employees, assets, net assets, revenues, or expenses. In general, a VIE is a corporation, partnership, trust, or any other legal structure used for business purposes that either (a) does not have equity investors with voting rights or (b) has equity investors that do not provide sufficient financial resources for the entity to support its activities. A VIE often holds financial assets, including loans or receivables, real estate or other property. A VIE may be essentially passive or it may engage in research and development or other activities on behalf of another company. Structure or legal form of variable interest entity. In general, a VIE is a corporation, partnership, trust, or any other legal structure used for business purposes that either (a) does not have equity investors with voting rights or (b) has equity investors that do not provide sufficient financial resources for the entity to support its activities. A VIE often holds financial assets, including loans or receivables, real estate or other property. A VIE may be essentially passive or it may engage in research and development or other activities on behalf of another company. Life insurance contract under which the benefits payable upon death or surrender vary to reflect the investment experience of a separate account supporting such policies. Long lived, depreciable assets used primarily for road transportation. A revolving line of credit facility used by mortgage bankers to finance the origination or purchase of loans. Carrying value as of the balance sheet date of the outstanding portion of a revolving line of credit used by mortgage bankers to finance the origination or purchase of loans. A security that gives the holder the right to purchase shares of common stock in accordance with the terms of the instrument, usually upon payment of a specified amount. Value of warrants and rights outstanding. "Equity warrants and rights outstanding" represents derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. A revision in the estimated costs to be incurred to make repairs or fix problems on sold goods or services pursuant to promises or guarantees made as to satisfactory performance. Carrying value as of the balance sheet date of obligations incurred through that date and payable for estimated claims under warranty protection rights granted to customers. For classified balance sheets, represents the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, represents the total liability. Carrying value as of the balance sheet date of obligations incurred through that date and due after one year (or beyond the operating cycle if longer) for estimated claims under warranty protection rights granted to customers. A provision for the estimated amount of expense related to a warranty on a specific product or service accrued at the time of sale based on historic statistical data. System used for the primary purpose of distributing water to the consumer. Plant used in connection with the operations of a water utility company. System used for the primary purpose of transmitting water to the consumer. Description of the computation made weekly in accordance with the formula set forth in SEC Regulations to determine the amount of cash and securities to be deposited in a special reserve account for the exclusive benefit of customers. The amount of weighted average cost inventory present at the reporting date when inventory is valued using different valuation methods. Description of the methodology and assumptions for calculating the discount rate in the country of origin applied to insurance contracts to determine future policy benefits to be paid. The country of origin of the discount rate applied to insurance contracts to determine future policy benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums using assumptions such as estimates of expected investment yields, mortality, morbidity, terminations and expenses, applicable at the time the insurance contracts are made. The average discount rate applied to insurance contracts to determine future policy benefits to be paid to or on behalf of policyholders. Reflects the rate and the methodology and assumptions used in determining the average discount rate in the countries of origin applied to insurance contracts in determining future policy benefits. The weighted average interest rate of domestic and foreign time deposits (including certificates of deposits, individual retirement accounts and open accounts) in denominations of $100,000 or more, with maturities of greater than twelve months. Description of the weighted average interest rate of domestic and foreign time deposits (including certificates of deposits, individual retirement accounts and open accounts) in denominations of $100,000 or more. Description may include methodology, assumptions and disclosure of the weighted average interest rate for various groups of deposits based on maturity dates. The weighted average interest rate of domestic and foreign time deposits (including certificates of deposits, individual retirement accounts and open accounts) in denominations of $100,000 or more, with maturities of six months through twelve months. The weighted average interest rate of domestic and foreign time deposits (including certificates of deposits, individual retirement accounts and open accounts) in denominations of $100,000 or more, with maturities of three months or less. The weighted average interest rate of domestic and foreign time deposits (including certificates of deposits, individual retirement accounts and open accounts) in denominations of $100,000 or more, with maturities of three months through six months. The weighted average interest rate of all domestic and foreign time deposits (including certificates of deposits, individual retirement accounts and open accounts) in denominations of $100,000 or more, at the balance sheet date. Adjustment to the weighted average number of basic shares outstanding to convert this to a pro forma presentation. Pro Forma Weighted Average Number of Shares Outstanding Number of contingently issuable shares determined by relating the portion of time within a reporting period that these shares have been outstanding to the total time in that period. Contingently issuable shares include shares that (a) will be issued in the future upon the satisfaction of specified conditions, (b) have been placed in escrow and all or part must be returned if specified conditions are not met, or (c) have been issued but the holder must return all or part if specified conditions are not met. Contingently issuable shares should only be included in basic earnings per share when there is no circumstance in which those shares would not be issued. Adjustment to the Weighted Average Number of Diluted Shares Outstanding Pro Forma Weighted Average Number of Diluted Shares Outstanding The average number of shares issued and outstanding that are used in calculating diluted EPS, determined based on the timing of issuance of shares in the period. Number of shares of common stock subject to repurchase or cancellation determined by relating the portion of time within a reporting period that these shares have been outstanding to the total time in that period. Common stock subject to repurchase are outstanding common shares that are contingently returnable (that is, subject to recall). Number of employee stock ownership plan (ESOP) shares that have not been committed to be released determined by relating the portion of time within a reporting period that these shares have been outstanding to the total time in that period. Number of common shares issued for little or no cash consideration determined by relating the portion of time within a reporting period that these shares have been outstanding to the total time in that period. Shares issuable for little or no cash consideration upon the satisfaction of certain conditions (contingently issuable shares) shall be considered outstanding common shares and included in the computation of basic Earnings Per Share as of the date that all necessary conditions have been satisfied (in essence, when issuance of the shares is no longer contingent). Outstanding common shares that are contingently returnable (that is, subject to recall) shall be treated in the same manner as contingently issuable shares. Contingently issuable shares include shares that (a) will be issued in the future upon the satisfactio n of specified conditions, (b) have been placed in escrow and all or part must be returned if specified conditions are not met, or (c) have been issued but the holder must return all or part if specified conditions are not met. Number of shares determined by relating the portion of time within a reporting period that common shares have been outstanding to the total time in that period. Number of shares of restricted stock determined by relating the portion of time within a reporting period that restricted shares have been outstanding to the total time in that period. Restricted Stock are shares held by insiders and subject to sales and other restrictions. Restricted stock (or nonvested stock), even if legally issued and outstanding, should not be included in basic Earnings Per Share. The weighted average interest rate for domestic brokered deposit liabilities. The weighted average interest rate for domestic certificates of deposit liabilities. The weighted average interest rate for domestic checking deposit liabilities. The weighted average interest rate for domestic demand deposit liabilities. Description of the weighted average interest rate for domestic deposit liabilities. This disclosure may include methodology and assumptions as well as the types of domestic deposit liabilities and the associated weighted average interest rates. The weighted average interest rate for domestic money market demand account deposit liabilities. The weighted average interest rate for domestic notice of withdrawal demand deposit liabilities. The weighted average interest rate for domestic time deposit liabilities other than certificates of deposit. The weighted average interest rate for domestic retail deposit liabilities. The weighted average interest rate for domestic savings deposit liabilities. The weighted average interest rate for domestic time deposit liabilities. The weighted average interest rate for all domestic deposit liabilities. Weighted average interest rate for brokered deposit liabilities in foreign banking offices. Weighted average interest rate for certificates of deposit liabilities in foreign banking offices. Weighted average interest rate for checking deposit liabilities in foreign banking offices. Description of weighted average interest rate for deposit liabilities in foreign banking offices. This disclosure may include methodology and assumptions as well as the types of domestic deposit liabilities and the associated weighted average interest rates. Weighted average interest rate for money market demand account deposit liabilities in foreign banking offices. Weighted average interest rate for NOW deposit liabilities in foreign banking offices. Weighted average interest rate for time deposit liabilities, other than certificates of deposits, in foreign banking offices. Weighted average interest rate for retail deposit liabilities in foreign banking offices. Weighted average interest rate for savings deposit liabilities in foreign banking offices. Weighted average interest rate for time deposit in foreign banking offices. Weighted average interest rate for all deposit liabilities in foreign banking offices. Weighted average of the stated interest rates of notes receivable The aggregate amount of all wholesale deposit accounts including certificates of deposits. The cash outflow for a segregated fund account during the period. Current year monetary amount of the change in worker's compensation reserve liability resulting from the discount applied to reduce the reserve to present value. Description of the percent discount applied to worker's compensation reserve liability to reduce the reserve to present value. Percent discount applied to worker's compensation reserve liability to reduce the reserve to present value. Prior year monetary amount of the change in worker's compensation reserve liability resulting from the discount applied to reduce the reserve to present value. Describes the basis for any reserve or write-down taken on real estate investments. Identification of the real estate investment that has been written down or reserved. The details of any write-down or reserve taken on any real estate investments. Disclosures about an investment in real estate that has been written down or reserved against including a description of the investment and the basis for the write-down or reserve. Amount of the item included in the fourth quarter that affected period-to-period comparability (excluding restatement adjustments). Description of a material transaction, such as a business combination, disposal of business (or components of an entity), extraordinary or unusual events, significant changes in accounting estimates and the aggregate effect of year-end adjustments, that occurred during the fourth quarter. Registered investment companies that are organized under the Investment Act of 1940. An agreement between a borrower and a lender to reduce the amount due the lender. A bank's overall cash position, generally consisting of vault cash on hand and noninterest bearing demand deposits in other banks (such as correspondents). Eliminating entries used in consolidation. Another company which is controlled, directly or indirectly, by the another entity. The usual condition for control is ownership of a majority (over 50%) of the outstanding voting stock. The power to control may also exist with a lesser percentage of ownership, for example, by contract, lease, agreement with other stockholders or by court decree. A party that, directly or indirectly through one or more intermediaries, controls, is controlled by, or is under common control with the entity. Company in which the parent entity has a financial interest through direct or indirect ownership of more than 50 percent of the voting interest in an entity but does not have control and therefore does not consolidate. A majority-owned subsidiary shall not be consolidated if control does not rest with the majority owners (as, for instance, if the subsidiary is in legal reorganization or in bankruptcy or operates under foreign exchange restrictions, controls, or other governmentally imposed uncertainties so severe that they cast significant doubt on the parent's ability to control the subsidiary). Refers to an entity under the control of the same parent as another entity (that is, a sister company). Owner that controls more than 50 percent of the voting interest in the entity through direct or indirect ownership. Owner of record or known beneficial owner of more than 10 percent of the voting interests of the entity. Persons who are responsible for achieving the objectives of the entity and who have the authority to establish policies and make decisions by which those objectives are to be pursued. Management normally includes members of the board of directors, the chief executive officer, chief operating officer, vice presidents in charge of principal business functions (such as sales, administration, or finance), and other persons who perform similar policymaking functions. The leader of the entity's board of directors who presides over board meetings and other board activities. The chairman is often the chief executive officer as well, and in such a case would be the entity's highest ranking officer. A person serving on the board of directors (who collectively have responsibility for determining the overall policy of the entity and appointing officers) generally elected by the shareholders. One of the ranking officers of the entity, appointed to the position by the board of directors. The highest ranking executive officer, who has ultimate managerial responsibility for the entity and who reports to the board of directors. Usually, the CEO is also the chairman of the board or president, and may even have all three titles The senior executive officer responsible for overseeing the financial activities of the entity. The senior executive officer responsible for management of day-to-day activities of the entity, typically reporting directly to the chief executive officer. The executive responsible for the entity's accounting activities and is in effect the chief accountant. A senior officer of the entity appointed by the board of directors, with a rank below president or chief executive officer. A rank of officer in the entity that is appointed by the board of directors. Appointed by the board of directors, the president is generally the first or second ranking officer of the entity. An executive of the entity that is appointed to the position by the board of directors. Family member whom a principal owner or a member of management might control or influence, or by whom they might be controlled or influenced, because of the family relationship. A trust created by the entity that exists for the benefit of its employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the company's management. A corporation owned and operated by a small group of ventures to accomplish a mutually beneficial venture or project. An entity that issued voting stock held by an investor and that is accounted for under the equity method of accounting by the investor. Any person who, directly or indirectly, through any contract, arrangement, understanding, relationship, or otherwise has shares of the entity with 1) voting power which includes the power to vote, or to direct the voting of, such security, and/or 2) Investment power which includes the power to dispose, or to direct the disposition of, such security. A party to a partnership business who has unlimited liability. Often a general partner is also the managing partner, which means this person is active in the day-to-day operations of the partnership. A party to a partnership business who has limited liability. In a limited partnership, only one of the partners will be the general partner and have unlimited liability; the other partners will have limited liability. An ownership arrangement in which two or more parties jointly own property, and title is held individually to the extent of each party's interest. A business entity that holds an investment in voting stock of another company. A corporation that issued voting stock held by an investor. A limited liability company (denoted by L.L.C. or LLC in the U.S.) is a legal form of business company offering limited liability to its owners. It may qualify for treatment as a partnership for tax purposes. Identifies the site (such as country, region, state, county or municipality) of the property or properties under mortgage. Long lived property, plant or equipment assets held by a lessee through a capital lease arrangement. Long lived, depreciable property, plant or equipment held for lease to others under contractual agreements meeting the criteria for operating lease classification. Capitalized costs to complete a long lived asset, and recently completed assets that are not ready to be placed into service. Interest charges incurred on debt that directly or indirectly provided funds to finance the construction of assets that qualified for interest capitalization. All other long term capitalized assets related to property plant and equipment not otherwise previously categorized. Long lived, depreciable assets used for the primary purpose of transportation. Other long lived, depreciable assets used to process natural resources into a marketable finished product. Disclosure of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, building and production equipment. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures. Listing of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, building and production equipment. Current year acquisitions of long-lived, physical assets used in the normal conduct of business and not intended for resale. Examples include land, buildings, and production equipment. The reporting period depreciation, depletion and amortization expense on long-lived, physical assets used in the normal conduct of business and not intended for resale. Examples include land, buildings, and production equipment. The maximum useful life of long-lived, physical assets used in the normal conduct of business and not intended for resale. Examples include land, buildings, and production equipment. The minimum useful life of long lived, physical assets used in the normal conduct of business and not intended for resale. Examples include land, buildings, and production equipment. The average useful life of long-lived, physical assets used in the normal conduct of business and not intended for resale. Examples include land, buildings, and production equipment. Long lived, depreciable assets used for the primary purpose of distributing a gas product to the consumer. Long lived assets that include real property (for example, real estate) held for productive use and addition or improvement to the real property as well as building structures held for productive use including any addition, improvement, or renovation to those structures. This excludes land held-for-sale. Long lived, depreciable assets used for the primary purpose of transmitting and distributing a gas product to the consumer. Long lived, depreciable assets used primarily for generating, transmitting and distributing electricity to the consumer. Pertinent information about other insurance-related assets, liabilities, revenues or expenses not otherwise included in the taxonomy. Adjustment to reflect the effects that would have been recognized had the unrealized holding gains and losses actually been realized on the present value of future insurance profits being amortized using the gross profit method and the present value of future profits recognized as a result of a purchase of an insurance entity holding long-duration contracts. Category of deferred revenue by arrangement wherein cable television companies' initial hookup revenue is recognized as revenue to the extent of direct selling costs incurred. The remainder is deferred and amortized to income over the estimated average period that subscribers are expected to remain connected to the system. Real estate assets held for productive use and depreciable assets that are an addition or improvement to real estate held for productive use. Long-lived, depreciable assets including all assets held by a lessee under a capital lease and any addition or improvement to assets held under lease arrangement (including addition or improvement to asset held by lessee under operating lease arrangement). Land that is depreciable because of resources that are on or within the land that are subject to depletion. Examples include mines, timberland and landfills. Capitalized costs to develop software for sale or licensing, or for long-term internal use. Long lived assets, including, if applicable, disposal assets to be sold that meet the criteria for "held for sale" assets. Land and facilities subject to environmental issues for which a plan is in place to sell, abandon, or otherwise dispose of the property. Capitalized costs of purchased software applications and capitalized costs to develop software for sale or licensing, or for long-term internal use. Long lived, depreciable asset that includes building structure held for productive use including any addition, improvement, or renovation to the structure, such as interior masonry, interior flooring, electrical, and plumbing. Current year divestiture of long-lived, physical assets used in the normal conduct of business and not intended for resale. Examples include land, buildings, and production equipment. The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use. A written promise to pay a note which can be exchanged for a specified amount of one or more securities (typically common stock), at the option of the issuer or the holder. Unrestricted cash available for day-to-day operating needs. Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Accumulated change in equity from transactions and other events and circumstances from nonowner sources, net of tax effect. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, and unrealized gains and losses on certain investments in debt and equity securities as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge. A contract in which one party has the right to claim a payment from another party in the event that a specified credit event occurs over the life of the contract. Also known as credit default agreements. A type of swap transaction used as a credit derivative in which one party makes periodic payments to the other and receives the promise of a pay-off if a third party defaults. Amount of deposits in interest-bearing transaction accounts at banks or savings and loans, that are restricted in regard to ownership and can usually only be held by individuals, nonprofit entities and governments. Negotiable order of withdrawal accounts differ from money market demand accounts as they typically have higher reserve requirements and no limit on the number of checks that can be written. An intangible asset having a finite beneficial life acquired in a business combination or other transaction that represents the value attributable to contracts securing the services of valued employees, which may define the period of employment and the nature of the business relationship, and which may include nondisclosure and noncompete restrictions. Long lived, depreciable tangible personal property, nonconsumable in nature, with finite lives used to generate rental income. Tangible personal property, nonconsumable in nature, with finite lives used to produce goods and services. The amount of excess Tier 1 Risk Based Capital (which consists of the types of financial capital considered the most reliable and liquid, primarily Shareholders' equity. Examples of Tier 1 capital are common stock, preferred stock that is irredeemable and noncumulative, and retained earnings) divided by risk weighted assets which are assets that are weighted for credit risk according to a formula used by the Reserve Bank. An agreement to purchase or sell an amount of foreign currency at a future date at a predetermined price. Interest income on US treasury securities. US treasury securities are negotiable debt obligations of the US government, secured by its full faith and credit and issued at various schedules and maturities. The income from treasury securities is exempt from state and local, but not federal, taxes. There are three types of securities issued by the US treasury (bonds, bills, and notes), which are distinguished by the amount of time from the initial sale of the bond to maturity. Electric utility liability attributable to above market contracts with NUGs (nonutility generators), which are due to deregulation of the utility's generation business. deregulated. Describes the general policy as to when a loan ceases to accrue interest or other revenue because the borrower is in financial difficulty. May also describe the treatment of previously earned but uncollected interest income on loans in nonaccrual status, how cash received from borrowers is recorded on loans that are in nonaccrual status, and the policy for resuming accrual of interest. Also includes the policy for charging off uncollectible loans and trade receivables, and the policy for determining past-due or delinquency status (i.e. whether past-due status is based on how recently payments have been received or on contractual terms). Describes transactions with related parties, including directors, officers and key employees, including: (1) the aggregate amount of related party loans if they exceed 5 percent of shareholders' equity at the balance sheet date or at any time during the latest fiscal year, (2) an analysis of activity with respect to such loans for the latest fiscal year (i.e., beginning balance, new loans, repayments, other changes and ending balance), (3) the aggregate amount of any significant nonaccrual of interest, past due amounts, or restructured or potential problem (including additional information necessary to understand the impact on the financial statements), and (4) any related party loans not made in the ordinary course of business. Identifies whether the action is pursued in a court of law, an arbitration or mediation, and whether a decision by the Trier of fact in a nontrial proceeding is binding or nonbinding. Tangible personal property, nonconsumable in nature, with finite lives used to produce goods and services. Shares that embody an unconditional obligation requiring the issuer to redeem the securities by transferring the assets at a specified or determinable date (or dates) or upon an event that is certain to occur, which provide a specific, fixed, nonfluctuating dividend that is paid before any dividends are paid to common stock holders, which take precedence over common stock in the event of a liquidation and which do not enjoy any of the voting rights of common stockholders. Category of deferred revenue by arrangement wherein certain rights are granted under a license agreement to exploit one or more nonsoftware products (such as proprietary drugs, goods, or business process), under which fees received are taken into income as revenue recognition criteria are met. The total amount of noninterest income which may be derived from: (1) fees and commissions; (2) premiums earned; (3) insurance policy charges; (4) the sale or disposal of assets; and (5) other sources not otherwise specified. The noninterest income derived from mortgage banking activities (fees and commissions), excluding fees earned from servicing third-party assets. Represents the total of noninterest income derived from certain activities and assets including (for example): (1) venture capital investments; (2) bank owned life insurance; (3) foreign currency transactions; and (4) mortgage servicing rights. Includes amounts charged depositors for: (1) maintenance of their accounts (maintenance charges); (2) failure to maintain specified minimum balances on account; (3) exceeding the number of checks or transactions allowed to be processed in a given period; (4) checks drawn on no minimum balance deposit accounts; (5) withdrawals from nontransaction deposit accounts; (6) closing savings accounts before a specified minimum period of time has elapsed; (7) accounts which have remained inactive for extended periods of time or which have become dormant; (8) use of automated teller machines or remote service units; (9) checks drawn against insufficient funds that the bank assesses regardless of whether it decides to pay, return or hold the check; (10) issuing stop payment orders; (11) certifying checks; and (12) accumulating or disbursing funds deposited in IRAs or Keogh Plan accounts when not handled by the bank's trust department. This item does not include penalties assessed on the early withdrawal of time deposits. The aggregate amount of noninterest income from investments (for example, dividends). The sum of expenses not otherwise specified in the taxonomy for managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line. For classified balance sheets this represents the noncurrent liability recognized in the balance sheet that is associated with other postretirement defined benefit plans (excluding pension plans). (The current liability will be separate, but it will normally be small, if there is even any at all.) For unclassified balance sheets, this represents the entire liability recognized in the balance sheet that is associated with the plans. The cash outflow to acquire an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date. Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among myriad other features and characteristics. Disclosure of nonconsolidated investments in real estate including interests in corporations, partnerships and joint ventures. Disclosures may include summarized aggregate financial statements for the real estate investments. Description or title of receivable or note with discount or premium resulting from the determination of present value in cash or noncash transactions. Describes an entity's accounting policy for trade and other accounts receivable, and finance, loan and lease receivables, including those classified as held for investment and held for sale. This disclosure may include (1) the basis at which such receivables are carried in the entity's statements of financial position (2) how the level of the valuation allowance for receivables is determined (3) when impairments, charge-offs or recoveries are recognized for such receivables (4) the treatment of origination fees and costs, including the amortization method for net deferred fees or costs (5) the treatment of any premiums or discounts or unearned income (6) the entity's income recognition policies for such receivables, including those that are impaired, past due or placed on nonaccrual status and (7) the treatment of foreclosures or repossessions (8) the nature and amount of any guarantees to repurchasereceivables. The amount of amortization of the discount or premium on the note or receivable which was the result of the determination of present value in cash or noncash transactions, recognized in the statement of operations for the period. The description of amortization of the discount or premium on the note or receivable which was the result of the determination of present value in cash or noncash transactions, including the amount of amortization expense recognized in the statement of operations for the period. Text block alternative to the detailed table of the disclosure of receivables or notes with discounts or premiums resulting from the determination of present value in cash or noncash transactions, including description of the receivable, the effective interest rate, the face amount, amortization period and method. Revenue earned during the period from nonrepayable sum of money awarded to an entity to carry out a specific purpose as provided in grant agreements. The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, but which are proportionally allocated to all units sold during a certain period. Examples of indirect selling expenses include telephone, Internet, and postal charges. General and administrative expenses include salaries of nonsales personnel, rent, utilities, communication, etc. Description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortiz ation expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain or loss on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss i s aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss. This element may be used as a single block of text to include the entire intangible asset disclosure including data and tables. The minimum Tier One Capital Ratio (Tier one capital divided by risk-weighted assets) required for capital adequacy purposes under the regulatory framework for prompt corrective action. Other tangible personal property, nonconsumable in nature, with finite lives used to produce goods and services. Debt securities issued by a United States government agency such as Government National Mortgage Association (Ginnie Mae), Federal Home Loan Mortgage Corporation (Freddie Mac), and Federal National Mortgage Association (Fannie Mae), which are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months. This element may be used to capture the complete disclosures for troubled debt restructuring in the current period: (1) for each restructuring, the principal changes in terms, the major features of settlement, or both; (2) the aggregate gain (loss) on restructuring of payables; (3) the income tax effect on the gain (loss) recognized on the restructuring of payables; (4) the gain (loss) recognized on the restructuring of payables, after the impact of income tax expense or benefit; and (5) the aggregate gain (loss) on transfer of assets recognized during the period, after the impact of income tax expense or benefit. Disclosure regarding factors used to determine that the impairment of securities not categorized as either held-to-maturity securities or trading securities (hence equal to available for sale securities) where cost exceeds fair value is not an other than temporary impairment. This item contains disclosure of the nature of the available-for-sale investments determined to be temporarily impaired. Disclosure regarding factors used to determine that the impairment of securities not categorized as either held-to-maturity securities or trading securities (hence equal to available for sale securities) where cost exceeds fair value is not an other than temporary impairment. This item contains disclosure of the cause of the impairment of the available-for-sale investments determined to be temporarily impaired. Disclosure regarding factors used to determine that the impairment of securities not categorized as either held-to-maturity securities or trading securities (hence equal to available for sale securities) where cost exceeds fair value is not an other than temporary impairment. This item contains disclosure of the number of investment positions in the available-for-sale investments determined to be temporarily impaired. Disclosure regarding factors used to determine that the impairment of securities not categorized as either held-to-maturity securities or trading securities (hence equal to available for sale securities) where cost exceeds fair value is not an other than temporary impairment. This item contains disclosure of the severity and duration of the temporary impairment of the available-for-sale investments. Disclosure regarding factors used to determine that the impairment of securities not categorized as either held-to-maturity securities or trading securities (hence equal to available for sale securities) where cost exceeds fair value is not an other than temporary impairment. This item contains disclosure of other evidence considered in reaching a conclusion that the available-for-sale investments are not other-than-temporarily impaired, including, for example, industry analyst reports, sector credit ratings, volatility of the security's fair value, and any other relevant information. Property, plant and equipment additions minus disposals plus or minus transfers and other changes equals the increase or decrease in property, plant and equipment for the period. Property, plant and equipment accumulated depreciation, depletion and amortization beginning balance minus depreciation, depletion and amortization equals the increase (decrease) in property, plant and equipment accumulated depreciation for the period. Amount of inventory held by a utility, by inventory type. For the discontinued operation, cash includes currency on hand as well as demand deposits with banks or financial institutions. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its r emaining maturity is three months. For the discontinued operation, carrying value of amounts due from customers or clients, within one year of the balance sheet date, for goods or services that have been delivered or sold in the normal course of business. For the discontinued operation, carrying amount of inventories (net of all valuation allowances and write-downs). For the discontinued operation, carrying amount of assets not otherwise specified in the taxonomy that are expected to be realized or consumed within one year or the normal operating cycle, if longer. For the discontinued operation, carrying value (net of accumulated depreciation and any write-downs) of 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. Examples include land, buildings, vehicles and production equipment. For the discontinued operation, represents the noncurrent portion of deferred tax assets, which result from applying the applicable tax rate to net deductible temporary differences and carryforwards pertaining to each jurisdiction to which the entity is obligated to pay income tax. A noncurrent deductible temporary difference is a difference between the tax basis and the carrying amount of a noncurrent asset or liability in the financial statements prepared in accordance with generally accepted accounting principles that will result in deductible amounts for tax purposes in future years if there is sufficient tax-basis income to enable the deduction to be taken. For the discontinued operation, carrying amount as of goodwill (adjusted for any amortization and impairment charges), which is the cumulative amount paid in excess of the fair value of net assets acquired in one or more business combination transactions. For the discontinued operation, carrying value (net of any accumulated amortization and write-downs) of nonphysical assets (such as copyrights, customer lists, patents, trade names, core deposits, trade secrets, and contractual rights), not elsewhere itemized. For the discontinued operation, carrying value of obligations incurred (and for which invoices have typically been received) and payable within one year (or within the operating cycle if longer) to vendors for goods and services received that are used in an entity's business. For the discontinued operation, carrying value of obligations incurred and payable within one year, or within the operating cycle if longer, 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, salaries, and utilities. For the discontinued operation, carrying amount as of the unpaid sum of the known and estimated amounts payable to satisfy all currently due domestic and foreign income tax obligations. In theory, the sum represents amounts due to tax jurisdictions based on tax returns as if they were ready and available for filing on and as of the balance sheet date. For the discontinued operation, obligations not otherwise itemized that are due within one year or operating cycle, if longer, from the balance sheet date. For the discontinued operation, the benefit obligation for a defined benefit pension plan is the projected benefit obligation (the actuarial present value as of a date of all benefits attributed by the pension benefit formula to employee service rendered prior to that date). The projected benefit obligation is measured using assumptions as to future compensation levels if the pension benefit formula is based on those future compensation levels (pay-related, final-pay, final-average-pay, or career-average-pay plans). For the discontinued operation: for defined benefit nonpension postretirement plans (such as those providing medical, dental or life insurance benefits), the benefit obligation is the accumulated postretirement benefit obligation (the actuarial present value of benefits attributed to employee service rendered to a particular date). Prior to an employee's full eligibility date, the accumulated postretirement benefit obligation as of a particular date for an employee is the portion of the expected postretirement benefit obligation attributed to that employee's service rendered to that date; on and after the full eligibility date, the accumulated and expected postretirement benefit obligations for an employee are the same. This element may be used to capture the complete disclosure pertaining to troubled debt restructurings in the periods following the restructuring, including: (1) a description of the portion of the recorded [restructured] debt which is contingently payable based on the occurrence of future events or circumstances; (2) the dollar amount of the portion of the recorded [restructured] debt which is contingently payable based on the occurrence of future events or circumstances; and (3) a description of the circumstance, events, or conditions that would cause payments to occur or the creditor to forgive the contingent portion of recorded debt. This element may be used to capture the complete disclosure about short-term debt arrangements (having initial terms of repayment within one year or the normal operating cycle, if longer) including: (1) description of the short-term debt arrangement; (2) identification of the lender or type of lender; (3) repayment terms; (4) weighted average interest rate; (5) carrying amount of funds borrowed under the specified short-term debt arrangement as of the balance-sheet date; (6) description of the refinancing of a short-term obligation when that obligation is excluded from current liabilities in the balance sheet; and (7) amount of a short-term obligation that has been excluded from current liabilities in the balance sheet because of a refinancing of the obligation. Extraordinary items recognized in the fourth quarter in the absence of either a fourth-quarter report or disclosure in the annual report for the fourth quarter. Unusual or infrequent items recognized in the fourth quarter in the absence of either a fourth-quarter report or disclosure in the annual report for the fourth quarter. Carrying amount as of the balance sheet date for deferred tax consequences attributable to taxable temporary differences resulting from derivative transactions. Deferred tax consequences are future tax effects on income taxes as measured by the applicable enacted tax rate and provisions of the enacted tax law resulting from temporary differences and carryforwards. This item represents the entire disclosure related to Available-for-sale Securities which consist of all investments in certain debt and equity securities neither classified as trading or held-to-maturity securities. A debt security represents a creditor relationship with an enterprise. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include convertible debt. An entity may opt to provide the reader with additional narrative text to better understand the nature of investments in debt and equity securities which are categorized as Available-for-sale. Summarization of information required and determined to be disclosed concerning Available-for-sale Securities which consist of all investments in certain debt and equity securities neither classified as trading or held-to-maturity securities. A debt security represents a creditor relationship with an enterprise. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. An equity security represents an ownership interest in an enterprise or the right to acquire or dispose of an ownership interest in an enterprise at fixed or determinable prices. Equity securities include, among other things, common stock, certain preferred stock, warrant rights, call options, and put options, but do not include conver tible debt. An entity may opt to provide the reader with additional narrative text to better understand the nature of investments in debt and equity securities which are categorized as Available-for-sale. Provides general categories of investments for which information about Available-for-sale Securities is required or determined to be disclosed. This category includes information about debt securities (such as bonds) issued by a national, local, or municipal government not within the nation of domicile of the reporting entity. This category includes information about debt instruments such as a bonds, debentures or promissory notes which are issued by a domestic legal business entity with a promise of repayment on a certain date at a specified rate of interest. Domestic corporate debt issuances are issuances within the reporting entity's country of domicile. This category includes information about debt instruments such as a bonds, debentures or promissory notes which are issued by a foreign legal business entity with a promise of repayment on a certain date at a specified rate of interest. Foreign debt issuances are issuances by corporations outside the reporting entity's country of domicile. Encompasses the components of the entity that have either been disposed of or are classified as held for sale, and which are reported as discontinued operations. The various income statement-related disclosures and additional disclosures for the discontinued operation(s). Schedule addressing individual discontinued operation(s) including the classification and carrying value of the assets and liabilities comprising the disposal group. Text block for balance sheet-related disclosures for discontinued operations, including the classification and carrying value of the assets and liabilities comprising the disposal group. The various balance sheet-related disclosures for the discontinued operation(s). For a debtor, the gain or loss recognized on the transfer of assets, after the impact of income tax expense or benefit, arising from the difference between the book value of the assets transferred before the restructuring and the fair value of the assets transferred. This category includes information about auction rate securities (ARS) which typically refers to debt instruments (corporate or municipal bonds) which have long-term nominal maturities for which the interest rate is reset through an auction process (also known as a Dutch auction). It could also refer to a preferred stock for which the dividend is reset through the same type of auction process. Auctions are typically held every seven, twenty-eight, or thirty-five days, but auction intervals may vary or be daily depending on the specific debt issuance ; interest on these securities is paid at the end of each auction period. This category includes information about variable rate demand obligations (VRDO) which are bonds that allow the Company to force the issuer to repurchase the security at specified dates before maturity. The ability of the issuer to force repurchase is also known as a put option. The repurchase price is set at the time of issuance. This type of bond is also known as a multimaturity bond, an option tender bond, or a put bond. A description of a company's cash and cash equivalents accounting policy. An entity shall disclose its policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value. Cash includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. In addition, cash equivalents include short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months. For a bank, may include explanation and amount of requirement to maintain reserves against deposits. A description of a company's cash and cash equivalents accounting policy with respect to unrestricted balances. An entity shall disclose its policy for determining which items are treated as cash equivalents, including (1) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (2) the classification of any negative balance accounts (overdrafts), and (3) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value. Cash includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. In addition, cash equivalents include short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months. The name of the defined benefit pension plan or other postretirement define benefit plan, or a description of the plans grouped. Defined benefit pension plans may be grouped, for example, into US Pension Plans and Foreign Pension Plans. The disclosures required shall be aggregated for all of an employer's defined benefit pension plans and for all of an employer's other defined benefit postretirement plans unless disaggregating in groups is considered to provide useful information or is otherwise required. A US reporting entity may combine disclosures about pension plans or other postretirement benefit plans outside the United States with those for US plans unless the benefit obligations of the plans outside the United States are significant relative to the total benefit obligation and those plans use significantly different assumptions. A foreign reporting en tity that prepares financial statements in conformity with US generally accepted accounting principles (GAAP) shall apply the preceding guidance to its domestic and foreign plans. This item represents the cost of debt and equity securities, which are categorized neither as held-to-maturity nor trading, net of amortization of premiums and discounts, if any. This item represents the gross unrealized gains for securities which are categorized neither as held-to-maturity nor trading securities. Such gross unrealized gains are the excess of the fair value of the Available-for-sale Securities over their carrying value as of the reporting date. Such gross unrealized gains are included in other comprehensive income in the statement of shareholders' equity. This item represents the gross unrealized losses for securities which are categorized neither as held-to-maturity nor trading securities. Such gross unrealized losses are the excess of the carrying value of the Available-for-sale Securities over their fair value as of the reporting date. Such gross unrealized losses are included in other comprehensive income in the statement of shareholders' equity. This item represents debt securities, at cost, net of amortization of premiums and discounts, if any, which are expected to mature within one year of the balance sheet date and which are categorized neither as held-to-maturity nor trading securities. This item represents debt securities, at cost, net of amortization of premiums and discounts, if any, which are expected to mature after one year and through five years from the balance sheet date and which are categorized neither as held-to-maturity nor trading securities. This item represents debt securities, at cost, net of amortization of premiums and discounts, if any, which are expected to mature after five years and through ten years from the balance sheet date and which are categorized neither as held-to-maturity nor trading securities. This item represents debt securities, at cost, net of amortization of premiums and discounts, if any, which are expected to mature after ten years from the balance sheet date and which are categorized neither as held-to-maturity nor trading securities. This item represents debt securities, categorized neither as held-to-maturity nor trading securities, which do not have a single maturity date and which the Company has decided to disclose separately rather than allocating such cost, net of amortization of premiums and discounts, if any, over several maturity groupings. This item represents the total of all debt securities grouped by maturity dates, at cost, net of amortization of premiums and discounts, if any, which are classified neither as held-to-maturity nor trading securities. This item represents the total of all debt securities grouped by maturity dates, at fair value, which are categorized neither as held-to-maturity nor trading securities. This item represents the fair value of debt securities which are expected to mature within one year of the balance sheet date and which are categorized neither as held-to-maturity nor trading securities. This item represents the fair value of debt securities which are expected to mature after one year and through five years from the balance sheet date and which are categorized neither as held-to-maturity nor trading securities. This item represents the fair value of debt securities which are expected to mature after five years and through ten years from the balance sheet date and which are categorized neither as held-to-maturity nor trading securities. This item represents the fair value of debt securities which are expected to mature after ten years from the balance sheet date which are categorized neither as held-to-maturity nor trading securities. This item represents the fair value of debt securities, categorized neither as held-to-maturity nor trading securities, which do not have a single maturity date and which the Company has decided to disclose separately, rather than allocating such cost over several maturity groupings. This item represents disclosure of the basis (methodology and assumptions) on which the amount reclassified out of accumulated other comprehensive income into earnings was determined (for example, specific identification, average cost, or other allowed methods) for securities transferred from the available-for-sale category to the trading category. Type or class of preferred units of a publicly listed limited partnership or Master Limited Partnership. Description of share repurchase program authorized by an entity's Board of Directors. Include also the allocation of amounts paid to purchase treasury stock. This item represents the fair value of securities categorized neither as held-to-maturity nor trading securities that have been in a continuous unrealized loss position for less than twelve months. This item represents the fair value of securities categorized neither as held-to-maturity nor trading securities that have been in a continuous unrealized loss position for twelve months or longer. This item represents the fair value of securities in an unrealized loss position which are categorized neither as held-to-maturity nor trading securities. This item represents the excess of [amortized] cost over fair value of securities that have been in a loss position for less than twelve months for those securities which are categorized neither as held-to-maturity nor trading securities. This item represents the excess of [amortized] cost over fair value of securities that have been in a loss position for twelve months or longer for those securities which are categorized neither as held-to-maturity nor trading securities. This item represents the excess of [amortized] cost over fair value of securities in a loss position and which are categorized neither as held-to-maturity nor trading securities. Information pertaining to each line of credit. Pertinent information about each short-term debt arrangement including the carrying amount as of the balance sheet date; the lender; terms; weighted average interest rate; description of the refinancing of a short-term obligation and amount, when that obligation is excluded from current liabilities in the balance sheet. Total of debt securities categorized neither as held-to-maturity nor trading which are intended be sold or mature more than one year from the balance sheet date or operating cycle, if longer. Such securities are reported at fair value; unrealized gains and losses of such securities are excluded from earnings and included in other comprehensive income, a separate component of shareholders' equity. For an unclassified balance sheet, total of debt securities categorized neither as held-to-maturity nor trading. Such securities are reported at fair value; unrealized gains and losses of such securities are excluded from earnings and included in other comprehensive income, a separate component of shareholders' equity. For an unclassified balance sheet, this item represents equity securities categorized neither as held-to-maturity nor trading. Equity securities represent ownership interests or the right to acquire ownership interests in corporations and other legal entities which ownership interest is represented by shares of common or preferred stock, convertible securities, stock rights, or stock warrants. Unrealized gains and losses related to available-for-sale securities are excluded from earnings and reported in a separate component of shareholders' equity (other comprehensive income). Information pertaining to each debt instrument. This element may be used to capture the complete disclosure pertaining to debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. Information pertaining to the debt extinguished including the amount of gain or loss, the income tax effect on the gain or loss, the amount of gain or loss, net or the related income tax, and the per share amount of the aggregate gain or loss, net of the related income tax. Information pertaining to the troubled debt restructuring. Information pertaining to the troubled debt restructuring in the periods following the restructuring. This category includes information about investments in debt securities which are not otherwise provided for in the existing taxonomy in the form of Domain Members or individual elements. Pertinent information pertaining to a participating mortgage loan. This element may be used to capture the complete disclosure pertaining to the terms of and includes the amount of a participation in a loan arrangement. A contract to buy or sell specified commodities or other underlyings at a price in effect at the time of the trade. A contract to buy or sell a specified quantity of a specified commodity at the market price in effect when the trade was made. Changes in the ownership interest during the period of all partners in the publicly listed limited partnership or master limited partnership. All partners include general, limited and preferred partners. As of the balance sheet date, the excess of carrying value (amortized cost) over fair value of a debt security categorized as held-to-maturity, exclusive of dividend or interest income recognized but not yet received and exclusive of any write-downs for other-than-temporary impairment. Such item represents the gross unrecognized holding loss. As of the balance sheet date, the excess of fair value over carrying value (amortized cost) of a debt security categorized as held-to-maturity, exclusive of dividend or interest income recognized but not yet received and exclusive of any write-downs for other-than-temporary impairment. Such item represents the gross unrecognized holding gain. This item represents the aggregate fair value of investments in debt securities as of the balance sheet date and which are categorized as held-to-maturity. This item represents, as of the balance sheet date, the gross gains and losses in accumulated other comprehensive income, a separate component of shareholders' equity, for any derivatives that hedged the forecasted acquisition of held-to-maturity securities. The type of production (for example, oil and natural gas liquids, or natural gas). Petroleum extracted from the ground and natural gas liquids. Natural gas liquids are found with natural gas and usually are composed of ethane, propane, natural gasoline, butane, and isobutane. NGL should not be confused with natural gas, which is composed primarily of methane. Also, NGL is not liquefied natural gas, which is condensed natural gas that is primarily used for overseas shipping. Aggregated capital account balance of the preferred partners. Preferred partners are partners with preferential rights and privileges in a publicly listed limited partnership or master limited partnership with preferential rights and privileges. Value of units that were previously issued and then were repurchased and classified as treasury units. This element represents the monetary value of these units which were reissued during the period. Total change in partners' capital during the period due to treasury units. The number of general partner units authorized to be issued. The general partner is a partner of a publicly traded limited partnership or master limited partnership who has unlimited liability and manages the partnership. The number of general partner units issued. The general partner is a partner of a publicly traded limited partnership or master limited partnership who has unlimited liability and manages the partnership. Capital contributed by the general partner, net of offering costs. The general partner is a partner of a publicly traded limited partnership or master limited partnership who has unlimited liability and manages the partnership. Disclosures of reserve information for cost-of-service oil and gas producing properties of rate regulated companies that indicate the quantities associated with properties subject to cost-of-service ratemaking. NGL reserves not clearly attributable to leasehold interests (for example, attributable to gas plant processing arrangements) and the nature of the ownership. The expense recognized in the current period that recognizes the reduction in the quantity of resources (for example, coal, oil, minerals, gas) that are held as assets on the statement of financial position. This element applies only to assets used in the production of goods sold. If the entity holds a large number of similar loans and anticipates prepayments, describes the entity's policy for the anticipation of prepayments and significant assumptions underlying prepayment estimates for amortization of premiums, discounts, and nonrefundable fees and costs. Amounts due that have been withheld by the contracting party against the reporting company's performance under the contract. These amounts will be collected upon complying with certain contractual terms or satisfaction and release by the contracting party. It is expected that such amounts will be collected more than one year from the balance sheet date. Amounts included within current receivables, billed or unbilled, under long-term contracts, which represent claims or other similar items subject to uncertainty concerning their determination or ultimate realization. Amounts included within noncurrent receivables, billed or unbilled, under long-term contracts, which represent claims or other similar items subject to uncertainty concerning their determination or ultimate realization. Amounts included within current receivables, billed or unbilled, under long-term contracts, which represent claims or other similar items subject to uncertainty concerning their determination or ultimate realization. Describes and quantifies unconditional purchase obligations that are not recognized as a liability on the balance sheet, including the nature and significant terms of an unconditional purchase obligation; the amount of the fixed and determinable portion of the obligation as of the date of the latest balance sheet presented in the aggregate and, if determinable, for each of the five succeeding fiscal years; the nature of any variable components of the obligation; the amount purchased under the obligation (for example, the take-or-pay or throughput contract) for the reporting period; and may include the amount of imputed interest necessary to reduce the obligation to present value. Consideration given by issuer of convertible debt to provide an incentive for debt holders to convert the debt to equity securities. The expense is equal to the fair value of all securities and other consideration transferred in the transaction in excess of the fair value of securities issuable pursuant to the original conversion terms. This item represents the fair value of debt securities which are expected to mature within one year of the balance sheet date and which are categorized as held-to-maturity. This item represents the fair value of debt securities which are expected to mature after one year and through five years from the balance sheet date and which are categorized as held-to-maturity. This item represents the fair value of debt securities which are expected to mature after five years and through ten years from the balance sheet date and which are categorized as held-to-maturity. This item represents the fair value of debt securities which are expected to mature after ten years from the balance sheet date which are categorized as held-to-maturity. This item represents the fair value of debt securities categorize as held-to-maturity which do not have a single maturity date and which the Company has decided to disclose separately, rather than allocating such cost over several maturity groupings. This item represents the total of all debt securities grouped by maturity dates, at fair value, which are categorized as held-to-maturity. For any transfer of securities categorized as held-to-maturity, this item represents the net carrying amount of the transferred security to another category of investments in debt and equity securities (trading or available-for-sale). This item represents the unrealized gain or loss related to held-to-maturity securities transferred to another category of investments in debt and equity securities (trading or available-for-sale). This item represents the net gain or loss in accumulated other comprehensive income (a separate component of shareholders' equity) for any derivative that hedged the forecasted acquisition of the held-to-maturity security transferred to another category of investments in debt and equity securities (trading or available-for-sale). For any transfers from securities categorized as held-to-maturity, describe the circumstances leading to the decision to transfer the security to another category of investments in debt and equity securities (trading or available-for-sale). Such transfers are generally not expected to occur, but may be justified in circumstances such as: (a) evidence of a significant deterioration in the issuer's creditworthiness; (b) a change in tax law that eliminates or reduces the tax-exempt status of interest on the debt security (but not a change in tax law that revises the marginal tax rates applicable to interest income); (c) a major business combination or major disposition (such as sale of a component of an entity) that necessitates the sale or transfer of held-to-maturity securities to maintain the enterprise's exist ing interest rate risk position or credit risk policy; (d) a change in statutory or regulatory requirements significantly modifying either what constitutes a permissible investment or the maximum level of investments in certain kinds of securities, thereby causing an enterprise to dispose of a held-to-maturity security; (e) a significant increase by the regulator in the industry's capital requirements that causes the enterprise to downsize by selling held-to-maturity securities; or (f) a significant increase in the risk weights of debt securities used for regulatory risk-based capital purposes. For any sales of securities categorized as held-to-maturity, this item represents the net carrying amount of the sold security. This item represents the net gain or loss in accumulated other comprehensive income (a separate component of shareholders' equity) for any derivative that hedged the forecasted acquisition of the held-to-maturity security which was sold during the period. This item represents the gain or loss realized on the sale of held-to-maturity securities disposed of during the period. This item represents disclosure of the basis (methodology and assumptions) on which cost was determined (for example, specific identification, average cost, or other allowed methods) in computing realized gain or loss on securities sold which were categorized as held-to-maturity. For any sales of securities categorized as held-to-maturity, describe the circumstances leading to the decision to sell the security. Such sales are generally not expected to occur, but may be justified in circumstances such as: (a) evidence of a significant deterioration in the issuer's creditworthiness; (b) a change in tax law that eliminates or reduces the tax-exempt status of interest on the debt security (but not a change in tax law that revises the marginal tax rates applicable to interest income); (c) a major business combination or major disposition (such as sale of a component of an entity) that necessitates the sale or transfer of held-to-maturity securities to maintain the enterprise's existing interest rate risk position or credit risk policy; (d) a change in statutory or regulatory requirements significantly modi fying either what constitutes a permissible investment or the maximum level of investments in certain kinds of securities, thereby causing an enterprise to dispose of a held-to-maturity security; (e) a significant increase by the regulator in the industry's capital requirements that causes the enterprise to downsize by selling held-to-maturity securities; or (f) a significant increase in the risk weights of debt securities used for regulatory risk-based capital purposes. This item represents the fair value of securities categorized as held-to-maturity that have been in a continuous unrealized loss position for less than twelve months. This item represents the fair value of securities categorized as held-to-maturity securities that have been in a continuous unrealized loss position for twelve months or longer. This item represents the fair value of securities categorized as held-to-maturity which are in an unrealized loss position. This item represents the excess of [amortized] cost over fair value of securities that have been in a loss position for less than twelve months for those securities which are categorized as held-to-maturity. This item represents the excess of [amortized] cost over fair value of securities that have been in a loss position for twelve months or longer for those securities which are categorized as held-to-maturity. This item represents the excess of [amortized] cost over fair value of securities in a loss position and which are categorized as held-to-maturity. Disclosure regarding factors used to determine that the impairment of securities categorized as held-to-maturity where cost exceeds fair value is not an other than temporary impairment. This item contains disclosure of the nature of the held-to-maturity investments determined to be temporarily impaired. Disclosure regarding factors used to determine that the impairment of securities categorized as held-to-maturity where cost exceeds fair value is not an other than temporary impairment. This item contains disclosure of the cause of the impairment of the held-to-maturity investments determined to be temporarily impaired. Disclosure regarding factors used to determine that the impairment of securities categorized as held-to-maturity where cost exceeds fair value is not an other than temporary impairment. This item contains disclosure of the number of investment positions in the held-to-maturity investments determined to be temporarily impaired. Disclosure regarding factors used to determine that the impairment of securities categorized as held-to-maturity where cost exceeds fair value is not an other than temporary impairment. This item contains disclosure of the severity and duration of the temporary impairment of the held-to-maturity investments. Disclosure regarding factors used to determine that the impairment of securities categorized as held-to-maturity where cost exceeds fair value is not an other than temporary impairment. This item contains disclosure of other evidence considered in reaching a conclusion that the held-to-maturity investments are not other-than-temporarily impaired, including, for example, industry analyst reports, sector credit ratings, volatility of the security's fair value, and any other relevant information. Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. If more than one class of limited partnership interests exists, disclose the varying rights, preferences and privileges of each class of limited partnership interest. The limited partners are partners of a publicly traded limited partnership or master limited partnership. Limited partners have limited liability and do not manage the partnership. Description of the type or class of limited partner's capital account. The limited partners are partners of a publicly traded limited partnership or master limited partnership. Limited partners have limited liability and do not manage the partnership. An amount representing an agreement for an unconditional promise by the maker to pay the Company (holder) a definite sum of money within one year from the balance sheet date, net of any write-downs taken for collection uncertainty on the part of the holder. Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among myriad other features and characteristics. The number of preferred units issued. Preferred partners are partners with preferential rights and privileges in a publicly listed limited partnership or master limited partnership. The number of preferred units outstanding. Preferred partners are partners with preferential rights and privileges in a publicly listed limited partnership or master limited partnership. The number of preferred units authorized to be issued. Preferred partners are partners with preferential rights and privileges in a publicly listed limited partnership or master limited partnership. A provision relating to a written agreement to receive money (at a specified future date(s) more than one year from the reporting date, consisting of principal as well as any accrued interest) for the portion that is expected to be uncollectible. For an unclassified balance sheet, an amount representing an agreement for an unconditional promise by the maker to pay the Company (holder) a definite sum of money at a future date(s). Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among myriad other features and characteristics. For an unclassified balance sheet, the provision relating to a written agreement to receive money (at a specified future date(s), consisting of principal as well as any accrued interest) for the portion that is expected to be uncollectible. For unclassified balance sheet, amounts due from customers or clients for goods or services that have been delivered or sold in the normal course of business. For an unclassified balance sheet, a provision for receivables due a company that are expected to be uncollectible. Description of shares of ownership of the preferred partners in a publicly traded limited partnership or master limited partnership (MLP), which are represented by preferred units that detail various rights including: redemption, conversion, liquidation, tax status of distribution per unit, and the sharing in distributions. Preferred partners are partners with preferential rights and privileges. Capital contributed by preferred partners, net of offering costs. Preferred partners are partners in a publicly listed limited partnership or master limited partnership with preferential rights and privileges. Description of any limitations of partners' liabilities. This item represents the entire disclosure related to all investments in certain debt and equity securities for which the Company has the positive intent and ability to hold until maturity. A debt security represents a creditor relationship with an enterprise. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. In general, in order for an equity security to be categorized as held-to-maturity it must, by its terms, either be [mandatorily] redeemable by the issuing enterprise or at the option of the Company (holder), such as certain preferred stock instruments; also, a collateralized mortgage obligation (CMO) (or other instrument) that is issued in equity form but is required to be accounted for as a non equity instrument regardless of how that instrument is classified (that is, whether equity or debt) in the issuer's statement of financial position. Summarization of information required and determined to be disclosed concerning all investments in certain debt and equity securities for which the Company has the positive intent and ability to hold until maturity. A debt security represents a creditor relationship with an enterprise. Debt securities include, among other items, US Treasury securities, US government securities, municipal securities, corporate bonds, convertible debt, commercial paper, and all securitized debt instruments. In general, in order for an equity security to be categorized as held-to-maturity it must, by its terms, either be [mandatorily] redeemable by the issuing enterprise or at the option of the Company (holder), such as certain preferred stock instruments; also, a collateralized mortgage obligation (CMO) (or other instrument) that is issued in equity form but is requi red to be accounted for as a nonequity instrument regardless of how that instrument is classified (that is, whether equity or debt) in the issuer's statement of financial position. This item represents the entire disclosure related to Trading Securities which consist of all investments in certain debt and equity securities that are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time). Trading generally reflects active and frequent buying and selling, and trading securities are generally used with the objective of generating profits on short-term differences in price. Summarization of information required and determined to be disclosed concerning Trading Securities which consist of All investments in certain debt and equity securities that are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time). Trading generally reflects active and frequent buying and selling, and trading securities are generally used with the objective of generating profits on short-term differences in price. Disclosure itemizing the various types of trade accounts and notes receivable, and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. This disclosure may include (1) the basis at which such receivables are carried in the entity's statements of financial position (2) how the level of the valuation allowance for receivables is determined (3) when impairments, charge-offs or recoveries are recognized for such receivables (4) the treatment of origination fees and costs, including the amortization method for net deferred fees or costs (5) the treatment of any premiums or discounts or unearned income (6) the entity's income recognition policies for such receivables, including those that are impaired, past due or placed on nonaccrual status and (7) the treatment of foreclosures or repossessions (8) the nature and amount of any guarantees to repurchasereceivables. Schedule itemizing specific types of trade accounts and notes receivable, and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. Encompasses the various types of trade accounts or notes receivable that represent amounts due the entity for goods or services that have been delivered or sold in the normal course of business, for which gross carrying value, allowance, and net carrying value are disclosed. Itemization of the various types of trade accounts and notes receivable that represent amounts due the entity for goods or services that have been delivered or sold in the normal course of business. This item represents debt securities that are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time). Such securities that are held as of the reporting date are measured at fair value with unrealized holding gains and losses (the difference between fair value and the previously reported carrying amount) included in earnings. Total common and preferred stock equity securities that are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time). Such securities that are held as of the reporting date are measured at fair value with unrealized holding gains and losses (the difference between fair value and the previously reported carrying amount) included in earnings. The total of financial instruments that are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time). Such securities that are held as of the reporting date are measured at fair value with unrealized holding gains and losses (the difference between fair value and the previously reported carrying amount) included in earnings. Description and amount of components of statutory differences from GAAP and other regulatory effects, by jurisdiction. The amount of the specified reconciling item as of the balance sheet date reconciling the financial statements which use generally accepted accounting principles and the statutory financial statements which use statutory accounting practices prescribed or permitted by the state or country in which the filing is made. Amounts due a hotelier or hotel management company related to hotel guest purchases (room, amenities, and services) attributable to operations. Amounts due a casino or casino management company arising from credit granted to their gaming customers. The accounts receivable (credit instruments) may include markers or IOUs, postdated or hold checks, counter checks, and returned checks held for deposit or other settlement by the customer. Receivables arising from contractual agreements conveying the rights to use property, plant, or equipment (whether land or depreciable assets) which are classified as "operating" leases, net of an allowance for uncollectible accounts. Leasing receivables do not include agreements that are contracts for services that do not transfer the right to use property, plant, or equipment; nor does leasing receivables include fees for rights to exploration or exploitation of natural resources, or licensing fees granting the rights to, for example, patents and copyrights. Amount due in settlement of a claim for reimbursement from an insurance company when the Company has suffered a loss covered under an insurance policy. Amounts due for services rendered or to be rendered, actions taken or to be taken, or a promise to refrain from taking certain actions in accordance with the terms of a legally binding agreement between the Company and, at a minimum, one other party. Such amounts may be billed or unbilled depending on the specifics of the contract. Represents amounts due for services rendered to all in-patients, staff out-patients, emergency room patients, patients of private diagnostic services, and all other individuals receiving billable and billed services of the hospital or other provider of health services. The amounts due for services rendered or to be rendered, actions taken or to be taken, or a promise to refrain from taking certain actions in accordance with the terms of a legally binding agreement between the Company and, at a minimum, one other party, that are withheld by the contracting party against the Company's performance under the contract. Such amounts are generally expected to be collected upon complying with certain contractual terms or satisfaction and release by the contracting party. An example would be amounts billed to customers under long-term contracts but not paid until contract completion in accordance with retainage provisions of the contract. Unbilled amounts due for services rendered or to be rendered, actions taken or to be taken, or a promise to refrain from taking certain actions in accordance with the terms of a legally binding agreement between the Company and, at a minimum, one other party. An example would be amounts associated with long-term contracts or programs where the recognized revenue of performance under the contracts exceeds the amounts billed under the terms of those contracts at the date of the balance sheet. Amounts due for billed services rendered or to be rendered, actions taken or to be taken, or a promise to refrain from taking certain actions in accordance with the terms of a legally binding agreement between the Company and, at a minimum, one other party. An example would be amounts billed to customers under long-term contracts or programs but not paid as of the balance sheet date. This item represents the gain realized during the period from the sale of trading securities. This item represents the loss realized during the period from the sale of trading securities. This item represents the gain or loss realized during the period from the sale of trading securities. Gross carrying amount before accumulated amortization as of the balance sheet date of an acquired contractual arrangement associated with the payment of royalties covering a specified period of time. Amounts due the Company from customers, clients, lessees, borrowers, or others under the terms of its agreements therewith. Such amount may include accrued interest receivable in accordance with the terms of the agreements. The agreements also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among myriad other features and characteristics. The amount receivable from insurance and similar arrangements for reimbursement and payment of malpractice claims and litigation costs. Amounts due the Company for loans secured by the collateral of specified real estate property and which loan the borrower (debtor) is obligated to repay in accordance with a predetermined set of payments. An amount of money or property, or a portion thereof, leant to a borrower (debtor) in exchange for a promise to repay the amount borrowed plus interest at a date certain in the future. Accounts receivable attributable to storage and transportation services. Transportation and storage accounts receivable are amounts due from shippers who transport crude oil or gas on pipelines and customers who lease storage capacity. Portion of accounts receivable attributable to oil and gas product sales. Under certain workers compensation insurance contracts with deductible features, the Company has an obligation to pay the full amount claimed. The Company is subsequently reimbursed by the worker (policy holder) for the policy deductible. The amount to be reimbursed is included on a gross basis in the consolidated balance sheet in contract holder receivables. Methodology and assumptions regarding aggregate amount of receivables collectible from another insurer of claims and claims settlement expenses, including estimated amounts receivable for unsettled claims incurred but not reported, or policy benefits; also called reinsurance recoverables or unpaid losses recoverable. Types of guaranteed benefit obligations in long-duration contracts with policy and contract holders. The total amount of distributions to the general partner. The total amount of distributions to limited partners. The aggregate of amounts due from customers or clients more than one year from the balance sheet date, for goods or services that have been delivered or sold in the normal course of business and an amount representing an agreement for an unconditional promise by the maker to pay the Company (holder) a definite sum of money at a future date more than one year from the balance sheet date, reduced to their estimated net realizable fair value by an allowance established by the Company of the amount it deems uncertain of collection and net of any write-downs taken for collection uncertainty on the part of the holder, respectively. The cash outflow associated with other payments to acquire businesses including deposit on pending acquisitions and preacquisition costs. Costs and payments related to employee benefits and stock-based compensation, such as pension expense and contributions, other postretirement benefits expense and payments, stock options expense, and amortization of restricted stock. Bad debt reserves for tax purposes of US savings and loan associations (and other "qualified" thrift lenders) that arose in tax years beginning before December 31, 1987 (that is, the base-year amount). Describes an entity's accounting policy for its benefit plans, including plans for pensions, other nonpension postretirement benefits, and postemployment benefits. This disclosure may address (1) the types of plans sponsored by the entity, and the benefits provided by each plan (2) groups that participate in (or are covered by) each plan (3) how plan assets, liabilities and expenses are measured, including the use of any actuaries and (4) significant assumptions used by the entity to value plan assets and liabilities and how such assumptions are derived. The carrying amount as of the balance sheet date of the portion of the obligations recognized for the various benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement that is payable after one year (or beyond the operating cycle if longer). A textual description of the sale of an asset or business through a noncash (or part noncash) transaction. The description should include sufficient information to understand the nature and purpose of the divesture, as well as the asset divested of. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. Carrying value as of the balance sheet date of obligations, excluding pension and other postretirement benefits, incurred through that date and payable for perquisites provided to employees pertaining to services received from them. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Carrying amount as of the balance sheet date of the asset arising from energy trading activities that involves the purchase and sale of energy under forward contracts at fixed and variable prices and the buying and selling of financial energy contracts that include exchange futures and options and over the counter options and swaps, which are expected to be converted into cash or otherwise disposed of after a year or beyond the normal operating cycle, if longer. Total anticipated costs associated with remediation, site restoration, postclosure, monitoring commitments, or other exit costs that may occur on the sale, disposal, or abandonment of a particular property resulting from unanticipated contamination of the assets. Carrying amount as of the balance sheet date of the liability for remediation, site restoration, postclosure, monitoring commitments, or other exit costs associated with the sale, disposal or abandonment of a particular property resulting from unanticipated contamination of the assets. Description of the property being sold, disposed, or abandoned that requires remediation, site restoration, postclosure, monitoring commitments, or other exit costs as a result of unanticipated contamination of the assets. Description of the types of remediation, site restoration, postclosure, monitoring commitments, or other exit costs associated with the sale, disposal or abandonment of a property resulting from unanticipated contamination of the assets. Estimate of the reasonably possible loss exposure in excess of the amount accrued for remediation, site restoration, postclosure, monitoring commitments, or other exit costs associated with the sale, disposal or abandonment of a particular property resulting from unanticipated contamination of the assets. Best estimate of the reasonably possible loss exposure in excess of the amount accrued for remediation, site restoration, postclosure, monitoring commitments, or other exit costs associated with the sale, disposal or abandonment of a particular property resulting from unanticipated contamination of the assets. High-end estimate of the reasonably possible loss exposure in excess of the amount accrued for remediation, site restoration, postclosure, monitoring commitments, or other exit costs associated with the sale, disposal or abandonment of a particular property resulting from unanticipated contamination of the assets. Low-end estimate of the reasonably possible loss exposure in excess of the amount accrued for remediation, site restoration, postclosure, monitoring commitments, or other exit costs associated with the sale, disposal or abandonment of a particular property resulting from unanticipated contamination of the assets. Material liabilities for remediation, site restoration, postclosure, monitoring commitments, or other exit costs that may occur on the sale, disposal or abandonment of a property as a result of unanticipated contamination of the assets, by property. Table setting forth material liabilities for remediation, site restoration, postclosure, monitoring commitments, or other exit costs that may occur on the sale, disposal or abandonment of a property as a result of unanticipated contamination of the assets. If applicable, provide a general description of the preconfirmation (that is, predecessor) and postconfirmation (that is, successor) balance sheets and adjustments made as the result of emergence from bankruptcy. Describes the major category and subcategories of loans held and, if necessary, loans that reflect any unusual risk concentration, and reflects related carrying amounts as of the balance sheet date. Generally, loans are categorized within geographic area of the borrower as commercial or consumer finance, and are further categorized by purpose, maturity, and risk. The amount of costs recognized during the period for nonpension postretirement benefits, such as medical, dental and life insurance. The carrying amount as of the balance sheet date of capitalized preproduction costs incurred on long-term supply arrangements, including recoverable costs to design and develop products. Describes an entity's accounting policy for the preproduction design and development costs it incurs related to long-term supply arrangements, including whether such costs are capitalized or expensed as incurred. The entity also may disclose the aggregate amount of (1) assets recognized for agreements that contractually reimburse the entity for its pre-production design and development costs (2) assets recognized for molds, dies and other tools that the entity owns and (3) assets recognized for molds, dies and other tools that the entity does not own. The cash outflow to reacquire preferred stocks issued by a business trust or other special purpose entity, mainly established by a bank holding entity, to third party investors. The trust's assets are deeply subordinated debentures of the bank holding entity. Most trust preferred securities are subject to a mandatory redemption upon the repayment of the debentures. Disclosure of material liabilities for remediation, site restoration, postclosure, monitoring commitments, or other exit costs that may occur on the sale, disposal or abandonment of a property as a result of unanticipated contamination of the assets. A type of municipal bond typically used to fund a development project. Also called special assessment limited liability bond, special district bond, special purpose bond, special tax bond and community development obligation. Interest owed to lenders is paid by taxes levied on the community benefiting from the particular bond-funded project. For example, if a bond of this sort was issued to pay for sidewalks to be repaved in a certain community, an additional tax would be levied on homeowners in the area benefiting from this project. Also referred to as stranded assets or stranded investments. These are investments made or costs incurred (for example, investments in electrical generation assets or transmission systems) by formerly regulated utilities, which are allowed to be recovered during their transition into a deregulated market through competitive transition charges (CTC) to customers. Excess recovery of stranded costs are reported as a regulated liability and reported as over recovery of transition charges. Premiums recognized as revenue in the period on all types of insurance and reinsurance contracts not otherwise specified in the taxonomy after subtracting any amounts ceded to another insurer. This item represents the entire disclosure related to the realized and unrealized gains and losses reported in the statement of income which have resulted from the sale and holding of marketable securities, respectively. Such amounts would include realized gains and losses on the sale of trading, available-for-sale, and held-to-maturity securities, unrealized gains and losses on trading securities, and unrealized gains and losses on available-for-sale and held-to-maturity securities transferred to the trading securities category. Information disclosed would include the amounts of gains and losses and possibly narrative explanation of the securities and tractions, basis of valuation (if other than marketable equity securities), and other information deemed relevant. Summarization of information required and determined to be disclosed concerning realized and unrealized gains and losses reported in the statement of income which have resulted from the sale and holding of marketable securities, respectively. Such amounts would include realized gains and losses on the sale of trading, available-for-sale, and held-to-maturity securities, unrealized gains and losses on trading securities, and unrealized gains and losses on available-for-sale and held-to-maturity securities transferred to the trading securities category. Information disclosed would include the amounts of gains and losses and possibly narrative explanation of the securities and tractions, basis of valuation (if other than marketable equity securities), and other information deemed relevant. Provides the general categories of marketable securities consisting of certain investments in debt and equity securities for which realized and unrealized gains and losses resulting from the sale and holding of marketable securities, respectively, are reported in the statement of income. The categories of marketable securities are trading, available-for-sale, and held-to-maturity securities. Trading securities consists of securities that are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time). Trading generally reflects active and frequent buying and selling, and trading securities are generally used with the objective of generating profits on short-term differences in price. Available-for-sale securities consists of securities which are categorized neither as trading nor held-to-maturity securities. This item represents the amount of unrealized and unrecognized holding gain or loss recognized in earnings during the period resulting from the transfer of held-to-maturity securities to the trading securities category. This item represents the unrealized gain or loss resulting from held-to-maturity securities being transferred to available-for-sale securities. Such unrealized gains or losses would be included in other comprehensive income (a separate component of shareholders' equity). This item represents the total unrealized gain (loss) included in earnings for the period as a result of holding marketable securities categorized as trading, including the unrealized holding gain or loss of held-to-maturity securities transferred to the trading security category and the cumulative unrealized gain or loss which was included in other comprehensive income (a separate component of shareholders'' equity) for available-for-sale securities transferred to trading securities during the period. This item represents the total realized gain (loss) included in earnings for the period as a result of selling marketable securities categorized as trading, available-for-sale, or held-to-maturity. With respect to all current marketable securities, other than equity securities, state, parenthetically or otherwise, the basis of determining the aggregate amount shown in the balance sheet, along with the alternatives of the aggregate cost or the aggregate fair value at the balance sheet date. With respect to all current marketable securities, other than equity securities, state, parenthetically or otherwise, the basis of determining the aggregate amount shown in the balance sheet, along with the alternatives of the aggregate cost or the aggregate fair value at the balance sheet date. This item represents the fair value of securities in an unrealized loss position which are categorized as trading securities. This item represents the excess of [amortized] cost over fair value of securities that have been in a loss position for less than twelve months for those securities which are categorized as trading securities. This item represents the excess of [amortized] cost over fair value of securities that have been in a loss position for twelve months or longer for those securities which are categorized as trading securities. This item represents the excess of [amortized] cost over fair value of securities in a loss position and which are categorized as trading securities. Disclosure regarding factors used to determine that the impairment of securities categorized as trading where cost exceeds fair value is not an other than temporary impairment. This item contains disclosure of the nature of the trading investments determined to be temporarily impaired. Disclosure regarding factors used to determine that the impairment of securities categorized as trading where cost exceeds fair value is not an other than temporary impairment. This item contains disclosure of the cause of the impairment of the trading investments determined to be temporarily impaired. Disclosure regarding factors used to determine that the impairment of securities categorized as trading where cost exceeds fair value is not an other than temporary impairment. This item contains disclosure of the number of investment positions in the trading investments determined to be temporarily impaired. Disclosure regarding factors used to determine that the impairment of securities categorized as trading where cost exceeds fair value is not an other than temporary impairment. This item contains disclosure of the severity and duration of the temporary impairment of the trading investments. Disclosure regarding factors used to determine that the impairment of securities categorized as trading where cost exceeds fair value is not an other than temporary impairment. This item contains disclosure of other evidence considered in reaching a conclusion that the trading investments are not other-than-temporarily impaired, including, for example, industry analyst reports, sector credit ratings, volatility of the security's fair value, and any other relevant information. This block of text may be used to disclose all or part of the information related to intangible assets. Reflects the carrying amount of unpaid loans issued to individuals to acquire goods that are expected to have a useful life greater than a year, including automobiles, recreational vehicles, boats, refrigerators, washers and dryers. The loans generally are secured by the asset purchased and are typically repaid monthly in installments of principal and interest. Reflects the carrying amount of unpaid loans that had been issued to businesses to construct a facility. Acquisition, development and construction (ADC) loans are generally issued sequentially and the net proceeds of the latest debt is used by the borrower to pay off the preceding loan. A construction loan ( in the form of a promissory note) is generally expected to be paid off with the net proceeds from permanent financing. Reflects the carrying amount of unpaid loans issued to nonfinancial and nonagricultural businesses for uses other than for real property. Reflects the sum of the carrying amounts of the various categories of unpaid commercial loans and leases receivable, primarily issued to businesses. Includes: (1) commercial and industrial loans, consisting of general purpose loans to entities involved in producing, transporting, or merchandising products sold in the course of commerce; (2) agricultural loans consisting of borrowings used to finance major equipment and machinery purchases and expenses, livestock or crop production (including fisheries), and to supplement working capital needs of an entity engaged in farming operations; (3) mortgage loans secured by a [legal] security interest in real property [commercial building or business real property]; (4) obligation in the form of [promissory] notes, used for the funding of construction projects; (5) interbank and other loans to financial institut ions for the purpose of liquidity management on the part of the borrower; (6) draws against credit facilities provided to companies involved in mortgage banking activities (warehousing); (7) amounts lent to businesses engaged in international activities (trade financing); (8) lease financings; and (9) loans to governmental entities. Reflects the carrying amount of unpaid loans issued to financial institutions for cash needs or a financial asset purchase, including loans to real estate investment trusts, mortgage companies, and banks. Reflects the carrying amount of unpaid loans and leases issued to a unit or agency of a federal, state or local jurisdiction, generally for funding a specific project. Reflects the carrying amount of unpaid loans issued to businesses to provide financing on existing land or a building, which, pursuant to terms of the underlying debt instrument, are secured at a minimum but possibly exclusively by that real property. Mortgages represent permanent financing, and are issued to replace previously existing mortgages or pay off acquisition, development and construction loans, or to provide cash to the borrower. Reflects the carrying amount of unpaid loans issued to individuals to acquire or improve land or a building or to provide cash to the borrower, and which are secured by the acquired or improved realty. Loans secured by one to four-family residential property of the borrower are generally referred to as residential mortgage loans. Repayment terms for residential mortgage loans may vary considerably. Such loans may be structured to provide for full amortization of principal, partial amortization with a balloon payment at a specified date, or negative amortization. Interest rates may be fixed or variable. This item excludes subordinated loans such as home equity lines of credit. Reflects the carrying amount of unpaid credit card loans issued to individuals under revolving credit arrangements that typically charge comparatively higher rates of interest commensurate with higher credit risk, generate late payment and similar types of fees, and are usually unsecured. Reflects the carrying amount of unpaid consumer loans issued to individual borrowers located outside the home country of the lender. Includes installment loans for vehicles, major appliances, vacations and education, as well as credit card and other revolving loans. Reflects the carrying amount of unpaid loans issued to a unit, agency or jurisdiction of a foreign country, generally for funding a specific project. Reflects the carrying amount of unpaid loans issued to individuals or businesses to provide financing in the legal form of a lease agreement that meets the criteria for treating the arrangement as a direct financing lease (with the entity in the position of creditor). Automobiles, trucks and business equipment are typical examples of leased assets. Reflects the sum of the carrying amounts of unpaid loans issued to businesses to provide financing for cash needs, financial asset purchases, or farm-related purposes. Includes all loans not included in another category. This category shall include, but not be limited to, loans to real estate investment trusts, mortgage companies, banks, and other financial institutions; loans for carrying securities; and loans for agricultural purposes. Do not include loans secured primarily by developed real estate. Reflects the sum of the carrying amounts of unpaid loans issued to businesses to acquire, develop, construct, improve, or refinance land or a building. Includes [but is not limited to] commercial mortgage loans, which are secured by a [legal] security interest in real property [commercial building or business real property] which thereby serves as collateral securing repayment of the loan; and construction financing, which is an obligation generally in the form of a [promissory] note, used for the funding of construction projects. Reflects the sum of the carrying amounts of the various categories of loans made to individuals for personal needs, including mortgage, home equity, vehicles, credit card, installment, and lease financing. Reflects the sum of the carrying amounts of the various categories of loans made to borrowers outside the entity's country of domicile. Reflects the aggregate gross carrying amount of all categories of loans held in portfolio, prior to deducting deferred income and the allowance for loan losses. Reflects the sum of the carrying amounts of the various categories of unpaid loans issued to individuals to acquire goods and services. Includes credit card, automobile, boat, student and durable home appliance loans. Reflects the carrying amount of unpaid loans pertaining to a revolving line of credit used by mortgage bankers in which the mortgage banker originates and purchases mortgage loans. Reflects the aggregate carrying amount of all categories of loans held in portfolio, net of unearned income and the allowance for loan losses. Amount of receivables arising from transactions with related parties due within one year or the normal operating cycle, if longer. Adjustment for income from the undistributed earnings (losses) of the entity's unconsolidated equity method investments. Other research and development expense during the period which has not been previously categorized, related to the costs of developing and achieving technological feasibility of a computer software product to be sold, leased, or otherwise marketed. Equity securities that do not have readily determinable fair values that are not required to be accounted for by the equity method are typically carried at cost, adjusted for other-than-temporary impairment. The cost method and lower-of-cost or market, an adaptation of the cost method, is generally followed for most investments in noncontrolled corporations, in some corporate joint ventures, and to a lesser extent in unconsolidated subsidiaries, particularly foreign. The monetary effect of illegal acts on the amounts presented in financial statements including contingent monetary effects, such as fines, penalties and damages A description of the effect of illegal acts on the amounts presented in financial statements including contingent monetary effects, such as fines, penalties and damages. This may include the nature, description and financial impact of the illegal act and resolution. Cost incurred during the reporting period in transporting goods and services to customers. Amount of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) allocated to investors to buy shares of a new issue of preferred stock before they are offered to the public. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds. Dollar amount of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) allocated to investors to buy shares of a new issue of preferred stock. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds. Dollar amount of subscriptions to be received from investors who have been allocated nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) to buy. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds. Carrying amount as of the balance sheet date of the portion of the reserved funds established by a utility from customer payments to cover the repair costs of damages from major storms, which repairs are expected to be incurred beyond one year or the normal operating cycle, if longer. Carrying amount as of the balance sheet date of interest payments made in advance of the payment period; such amounts will be charged against earnings within one year or the normal operating cycle, if longer. This item represents the disclosure for investment income derived from investments in debt and equity securities consisting of interest income earned from investments in debt securities and on cash and cash equivalents, dividends received for investments in equity securities, and income or expense derived from the amortization of investment related discounts or premiums, respectively. This item does not include realized or unrealized gains or losses on the sale or holding of investments in debt and equity securities required to be included in earnings for the period or for other than temporary losses related to investments in debt and equity securities which are included in realized losses in the period recognized. Summarization of information required and determined to be disclosed concerning investment income derived from investments in debt and equity securities consisting of interest income earned from investments in debt securities and on cash and cash equivalents, dividends received for investments in equity securities, and income or expense derived from the amortization of investment related discounts or premiums, respectively. This item does not include realized or unrealized gains or losses on the sale or holding of investments in debt and equity securities required to be included in earnings for the period or for other than temporary losses related to investments in debt and equity securities which are included in realized losses in the period recognized. This element provides the general categories from which investment income from investments in debt and equity securities consisting of interest income earned from investments in debt securities and on cash and cash equivalents, dividends received for investments in equity securities, and income or expense derived from the amortization of investment related discounts or premiums, respectively, is derived. This item does not include categories for realized or unrealized gains or losses on the sale or holding of investments in debt and equity securities required to be included in earnings for the period or for other than temporary losses related to investments in debt and equity securities which are included in realized losses in the period recognized. Amount due from customers for fees and charges arising from transactions with the institution or customer accounts with net debit balances (margin). Total amount due the brokerage related to activities and operations carried out on behalf of customers, other broker dealers, and clearing organizations, including deposits. Interest and dividends earned, but not yet received, by the Company on its investments and financial instruments. Amount of convertible nonredeemable preferred stock allocated to an entity's existing shareholders to buy shares of a new issue of convertible preferred stock before it is offered to the public. Convertible preferred stock can be converted into another security. These shares have not yet been issued to the shareholders Dollar amount of subscriptions to be received from investors who have been allocated convertible preferred stock to buy. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds. Dollar amount of common stock allocated to investors to buy shares of a new issue of common stock. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds. For an unclassified balance sheet, amounts due from related parties including affiliates, employees, joint ventures, officers and stockholders, immediate families thereof, and pension funds. 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. Income derived from investments in equity securities representing a distribution of earnings to shareholders by the investee companies. The amount and form of the dividend is decided by the board of directors of the investee and is prorated by class of security. Such distributions may be paid in the form of money, stock, scrip, or, rarely, company products or property. Income derived from investments in debt and equity securities and on cash and cash equivalents. Interest income represents earnings which reflect the time value of money or transactions in which the payments are for the use or forbearance of money. Dividend income represents a distribution of earnings to shareholders by investee companies. The amount and form of the dividend is decided by the board of directors of the investee and is prorated by class of security. Such distributions may be paid in the form of money, stock, scrip, or, rarely, company products or property. The amount of retained earnings as of the balance sheet date that cannot be distributed to stockholders pursuant to statutory rules and regulations. The carrying amount (fair value) as of the balance sheet date of securities held that had been pledged by counterparties under financing and lending arrangements, pursuant to which the entity has the right by agreement or custom to sell or repledge such securities. The aggregate amount of other income amounts resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) profits on securities (net of losses), and (d) miscellaneous other income items. The category of the finite-lived intangible asset (for example, patents, trademarks, copyrights, and so forth) acquired during the period. 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. The major class of the indefinite-lived intangible asset (for example, trade names, and so forth) acquired during the period. 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. This is the type of such assets (for example, US Treasury Obligations, US Government agency obligations and loans, and so forth). This item may be presented as an element in the table that is disclosed when the carrying amount (or market value, if higher than the carrying amount) of securities or other assets sold under repurchase agreements exceed 10 percent of total assets, as of the most recent balance sheet date. Total revenue reported by the acquired entity for its previous full fiscal year before the business acquisition. Cancellation of an agreement after the balance sheet date. Expenses related to capital leases. Contractually required rental payments due on leases meeting the criteria for capitalization, after the fifth year from the balance sheet date. Future lease rental payments receivable after the fifth year from the balance sheet date on nonoperating leases . Describes an insurance entity's accounting policy for deferred policy acquisition costs, including the nature and amount of capitalized costs incurred to write or acquire insurance contracts, and the basis for and methodologies applied in capitalizing and amortizing such costs. Change in the estimate of cash flows expected to be collected, after acquisition of a loan accounted for as an available-for-sale debt security, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, which results in an increase in accretable yield (for example, if actual cash flows are significantly greater than previously expected). Change in the estimate of cash flows expected to be collected, after to acquisition of a loan accounted for as an available-for-sale debt security, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, which results in a decrease in accretable yield (for example, as a result of an other-than-temporary impairment). Change in the estimate of cash flows expected to be collected, after acquisition of a loan accounted for as a debt security, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, which results in an increase in accretable yield (for example, if actual cash flows are significantly greater than previously expected). Change in the estimate of cash flows expected to be collected, after acquisition of a loan accounted for as a debt security, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, which results in a decrease in accretable yield (for example, as a result of an other-than-temporary impairment). Expense recorded to write-down the amortized cost basis of loans accounted for as debt securities, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, after acquisition, to fair value when the decline in the fair value is determined to be other than temporary. Change in the estimate of cash flows expected to be collected, after acquisition of a loan accounted for as a held-to-maturity debt security, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, which results in an increase in accretable yield (for example, if actual cash flows are significantly greater than previously expected). Change in the estimate of cash flows expected to be collected, after acquisition of a loan accounted for as a held-to-maturity debt security, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, which results in a decrease in accretable yield (for example, as a result of an other-than-temporary impairment). Expense recorded to write-down the amortized cost basis of loans accounted for as held-to-maturity debt securities, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, after to acquisition, to fair value when the decline in the fair value is determined to be other than temporary. Change in the estimate of cash flows expected to be collected, after acquisition of loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, which results in an increase in accretable yield (for example, if actual cash flows are significantly greater than previously expected). Change in the estimate of cash flows expected to be collected, after acquisition of a loan not accounted for as a debt security, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, which results in a decrease in accretable yield (for example, if it is probable that expected cash flows will be less than previously expected). Reserve for loans impairments for loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, recorded after acquisition as a result of current information and events which result in it being probable that estimated cash flows will be less than previously expected or because actual cash flows are less than cash flows previously expected. Expense recorded to recognize an impairment of loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, after acquisition. A loan should be considered impaired if it is probable that the investor will be unable to collect all cash flows expected at acquisition plus additional cash flows expected to be collected arising from changes in estimate after acquisition. The recorded amount of loans and debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, which are deemed to be impaired by the investor after acquisition by transfer for which no reserve for loan impairments is recorded. The recorded amount of loans and debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, which are deemed to be impaired by the investor after acquisition by transfer. Describes the nature and amount of capitalized costs incurred to write or acquire insurance contracts, the basis for and methodology for capitalizing such costs, the accounting for such deferred costs when modifications or internal replacements of related insurance contracts occur and the effect on results of operations, and the methodology and amount of amortization. Describes effects of foreign currency exchange rate changes before the financial statement date on unsettled balances. Includes consideration of changes in unsettled transactions from the date of the financial statements to the date the rate changed. If not practicable, disclose that fact. Describes how the necessary expenditures are considered in the assessment of the asset's value and the possible need to reflect an impairment loss if an asset held for sale or development will require remediation to be performed before development, sale, or as a condition of sale. Ecological or external issues that require reserves to be provided for costs required to remediate problems from improper operations of the past, to restore or clean up property for current operations or regulatory compliance, or to sell, abandon or dispose of such property. States the date on which the conversion features must be exercised to become effective. Sets forth the existing conditions, situations, or sets of circumstances involving uncertainties as of the balance sheet date (or before issuance of the financial statements) that might result in a gain, typically reflecting care to avoid misleading implications as to the likelihood of realization, and previously disclosed contingent gains that were recognized as income in the period. Describes any existing condition, situation, or set of circumstances involving uncertainty as of the balance sheet date (or before issuance of the financial statements) that might result in a gain, typically reflecting care to avoid misleading implications as to the likelihood of realization. Description by guarantee type of the hedging strategy employed to mitigate various types of risks of loss that may be incurred to meet specified guaranteed minimum benefit obligations under long-duration contracts as they become due, and to offset possible accounting losses arising from adverse movements in assumptions underlying fair value estimates, including assumed investment yields. Income tax-exemptions and reductions which may be granted by a taxing authority for a specified period. Such "tax holidays" are typically granted to induce business investment in the tax jurisdiction. Description of the objectives of the strategies used to mitigate various types of risks of loss that may be incurred to meet future policy benefit obligations under long-duration contracts as they become due, and to offset possible losses arising from adverse movements in assumptions underlying reserve estimates, including assumed investment yields. Loss on receivables resulting from conditions (such as a customer's major casualty) arising after the balance sheet date. New agreement entered into by the entity after the balance sheet date. Additions to proved oil reserves that result from (1) extension of the proved acreage of previously discovered (old) reservoirs through additional drilling in periods after discovery and (2) discovery of new fields with proved oil reserves or of new reservoirs of proved oil reserves in old fields. For leases having an initial or remaining non-cancelable letter-terms in excess of one year, required rental payments due after the fifth year from the balance sheet date on leases defined as operating. The increases or decreases in lease payments that result from changes occurring after the inception of the lease in the factors (other than the passage of time) on which lease payments are based, except that any escalation of minimum lease payments relating to increases in construction or acquisition cost of the leased property or for increases in some measure of cost or value during the construction or preconstruction period, shall be excluded from contingent rentals. Contingent rentals also may include amounts for which the triggering events have not yet occurred or the specified targets for which have not yet been achieved (such as sales based percentage rent), but which events are considered probable of occurring or which specified targets are considered probable of being achieved. The group of components of other operating costs and expenses that are applicable to general sales and revenues, but not included in the cost of sales in the Income Statement. Represents the group of other nonoperating expenses and provides a description of each detail component of other nonoperating expenses. The description provided may include: (a) losses on securities (net of profits) and (b) miscellaneous income deductions. The change, in other policyholder funds recorded on the balance sheet, is needed to adjust net income to arrive at net cash flows provided by (used in) operations. States the amount of gain (loss) resulting from a participating loan extinguished before its due date. The actuarial present value of benefits (whether vested or nonvested) attributed by the pension benefit formula to employee service rendered before a specified date and based on employee service and compensation (if applicable) before that date. The accumulated benefit obligation differs from the projected benefit obligation in that it includes no assumption about future compensation levels. For plans with flat-benefit or nonpay-related pension benefit formulas, the accumulated benefit obligation and the projected benefit obligation are the same. For classified balance sheets this represents the noncurrent liability recognized in the balance sheet that is associated with the defined benefit pension plans. (The current liability will be separate, but it will normally be small, if there is even any at all.) For unclassified balance sheets, this represents the entire liability recognized in the balance sheet that is associated with the plans. A narrative description of the basis used to determine the overall expected long-term rate-of-return on assets assumption, such as the general approach used, the extent to which the overall rate-of-return on assets assumption was based on historical returns, the extent to which adjustments were made to those historical returns to reflect expectations of future returns, and how those adjustments were determined. If aggregate disclosures are presented, the entity shall disclose the aggregate benefit obligation (and aggregate fair value of plan assets) for plans with benefit obligations in excess of plan assets as of the measurement date of each statement of financial position presented. Amount of accounts payable at the balance sheet date before fresh-start adjustments. Amount of accrued expenses at the balance sheet date before fresh-start adjustments. Amount of accumulated depreciation and amortization at the balance sheet date before fresh-start adjustments. Amount of accumulated other comprehensive income (loss) at the balance sheet date before fresh-start adjustments. Amount of additional paid-in capital at the balance sheet date before fresh-start adjustments. Amount of intangible assets subject to amortization at the balance sheet date before fresh-start adjustments. Total assets at the balance sheet date before fresh-start adjustments. Amount of buildings and improvements at the balance sheet date before fresh-start adjustments. Amount of noncurrent capital lease obligations at the balance sheet date before fresh-start adjustments. Amount of cash and cash equivalents at the balance sheet date before fresh-start adjustments. Amount of common stock at the balance sheet date before fresh-start adjustments. Total current assets at the balance sheet date before fresh-start adjustments. Total current liabilities at the balance sheet date before fresh-start adjustments. Amount of current maturities of capital lease obligations at the balance sheet date before fresh-start adjustments. Amount of current maturities of long-term debt at the balance sheet date before fresh-start adjustments. Amount of long-term debt related to debtor-in-possession financing at the balance sheet date before fresh-start adjustments. Amount of deferred financing costs at the balance sheet date before fresh-start adjustments. Amount of current deferred income tax assets at the balance sheet date before fresh-start adjustments. Amount of noncurrent deferred income tax assets at the balance sheet date before fresh-start adjustments. Amount of current deferred income tax liabilities at the balance sheet date before fresh-start adjustments. Amount of noncurrent deferred tax liabilities at the balance sheet date before fresh-start adjustments. Amount of equipment at the balance sheet date before fresh-start adjustments. Amount of goodwill at the balance sheet date before fresh-start adjustments. Amount of inventories at the balance sheet date before fresh-start adjustments. Amount of investments at the balance sheet date before fresh-start adjustments. Amount of land at the balance sheet date before fresh-start adjustments. Amount of leasehold improvements at the balance sheet date before fresh-start adjustments. Total liabilities at the balance sheet date before fresh-start adjustments. Total liabilities and stockholders' equity at the balance sheet date before fresh-start adjustments. Amount of liabilities subject to compromise at the balance sheet date before fresh-start adjustments. Total long-term debt at the balance sheet date before fresh-start adjustments. Amount of intangible assets not subject to amortization at the balance sheet date before fresh-start adjustments. Amount of other noncurrent obligations at the balance sheet date before fresh-start adjustments. Total other assets at the balance sheet date before fresh-start adjustments. Amount of other noncurrent assets at the balance sheet date before fresh-start adjustments. Amount of other current liabilities at the balance sheet date before fresh-start adjustments. Amount of other long-term debt at the balance sheet date before fresh-start adjustments. Total other noncurrent obligations at the balance sheet date before fresh-start adjustments. Amount of other property and equipment at the balance sheet date before fresh-start adjustments. Amount of noncurrent pension obligations at the balance sheet date before fresh-start adjustments. Amount of long-term postconfirmation date credit facility at the balance sheet date before fresh-start adjustments. Amount should be zero. Amount of noncurrent other postretirement obligations at the balance sheet date before fresh-start adjustments. Amount of preferred and common stock held in treasury at the balance sheet date before fresh-start adjustments. Amount of preferred stock at the balance sheet date before fresh-start adjustments. Amount of prepaid and other current assets at the balance sheet date before fresh-start adjustments. Total property and equipment, net at the balance sheet date before fresh-start adjustments. Amount of property under capital lease at the balance sheet date before fresh-start adjustments. Amount of receivables, net at the balance sheet date before fresh-start adjustments. Amount of reorganization value in excess of amounts allocable to identifiable assets at the balance sheet date before fresh-start adjustments. Amount should be zero unless entity has previously completed a reorganization plan under the bankruptcy code. Amount of current restricted cash and cash equivalents at the balance sheet date before fresh-start adjustments. Amount of noncurrent restricted cash and cash equivalents at the balance sheet date before fresh-start adjustments. Amount of retained earnings (deficit) at the balance sheet date before fresh-start adjustments. Amount of short-term borrowings at the balance sheet date before fresh-start adjustments. Amount of short-term investments at the balance sheet date before fresh-start adjustments. Total stockholders' equity at the balance sheet date before fresh-start adjustments. The change, in prepaid reinsurance premiums recorded on the balance sheet, is needed to adjust net income to arrive at net cash flows provided by (used in) operations. Description of the nature of preproduction costs incurred on long-term supply arrangements to design and develop products, and to build the molds, dies, and tools that will be used to produce the products. Such design work can occur for several years before the commencement of actual production. These arrangements are also known as tooling. The actual costs incurred during the reporting period to make it possible to extract or process proved oil and gas reserves. These costs were previously estimated and reduced the estimate of discounted future cash flows from oil and gas reserves. Carrying amount as of the balance sheet date of costs of the property that were capitalized after acquisition (for example, real estate taxes and insurance), which excludes the initial purchase price. The net change during the reporting period in the amount of benefits the ceding insurer expects to recover on insurance policies ceded to other insurance entities as of the balance sheet date for all guaranteed benefit types. The change, in the reserve for commissions, expenses and taxes recorded on the balance sheet, is needed to adjust net income to arrive at net cash flows provided by (used in) operations. An description of whether the lease entered into in connection with the transaction involving the sale of property to another party and the lease of the property back to the seller was accounted for as an operating or capital lease. If the sale of the asset(s) did not meet the requirements to be accounted for as a sale whether the transaction was accounted for using the deposit method or as a financing. Percentage of subsidiary's or equity investee's stock owned by parent company before stock transaction. Aggregate revenue during the period from sale of goods in the normal course of business, before deducting returns, allowances and discounts. Aggregate revenue during the period for services rendered not otherwise defined in the taxonomy, in the normal course of business (before deducting allowances and discounts). Disclosure of the detailed components of other nonoperating income. May include methodology, assumptions and amounts for: (a) dividends, (b) interest on securities, (c) profits on securities (net of losses), and (d) miscellaneous other income items. Schedule of each detailed component of other operating costs and expenses that are applicable to sales and revenues, but not included in the cost of sales in the Income Statement. Resolution of pending or threatened litigation after the balance sheet date. Category of deferred revenue by arrangement wherein all amount due is received from customer before delivery of goods or services, and revenue will be recognized upon customer acceptance of delivered goods or services. The contractual right of a borrower to repay a debt instrument before its maturity date. The simultaneous purchase and selling of an asset to profit from a differential in the spot or futures price. This usually takes place on different exchanges or in different marketplaces. Held-to-maturity securities consist of investments in debt securities, which are measured at amortized cost in the statement of financial position only if the reporting enterprise has the positive intent and ability to hold those securities to maturity. A security may not be classified as held-to-maturity if that security can contractually be prepaid or otherwise settled in such a way that the holder of the security would not recover substantially all of its recorded investment. Total amount received by an entity from a vendor under a cooperative advertising arrangement that has been offset against advertising expense. Number of suspense shares held by the Employee Stock Option Plan at balance sheet date. Suspense shares are shares that have not been released, committed to be released or allocated to individual participant accounts. This block of text may be used to disclose all or part of the details information required for development stage enterprises. The information may also be disclosed on an element basis. Information may include an identification of the current or prior year financial statements of the entity, its development stage subsidiaries, or its investees as those of one or more development stage enterprises; a description of the nature of the development stage activities in which each enterprise is engaged; and in the first fiscal year in which each enterprise is no longer considered a development stage enterprise, a statement that in prior years the enterprise had been in the development stage. This element may be used as a single block of text to encapsulate the entire disclosure including data and tables. Description of the contractual arrangement resulting in liabilities. This disclosure may include methodology and assumptions used in determining liabilities, nature of the legal arrangements, relevant financing and other details and the accounting treatment. For consumer loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, the amount at which that asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing parties, that is, other than in a forced or liquidation sale at the date of acquisition. For consumer loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, the investor's estimate, at acquisition, of the amount and timing of undiscounted principal, interest, and other cash flows expected to be collected. This would be the investor's best estimate of cash flows, including the effect of prepayments if considered, that is used in determining the acquisition price, and, in a business combination, the investor's estimate of fair value for purposes of acquisition price allocation. For commercial loans Not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect All contractually required payments receivable, the investor's estimate, at acquisition, of the amount and timing of undiscounted principal, interest, and other cash flows expected to be collected. this would be the investor's best estimate of cash flows, including the effect of prepayments if considered, that is used in determining the acquisition price, and, in a business combination, the investor's estimate of fair value for purposes of acquisition price allocation. Value and classification of pledged assets which the entity has the right to sell or repledge, by type of security. Amount of assets or liabilities from transfers of financial assets having no reasonable estimate of fair value and reason why inestimable, by type of asset or liability. The manner and instruments used to manage risks of loss inherent in servicing obligations, by type of risk. Pertinent information about servicing assets, at amortized value, by class of loan being serviced. Pertinent information about servicing liabilities, at amortized value, by class of loan being serviced. Pertinent information about servicing assets, at fair value, by class of loan being serviced. Pertinent information about servicing liabilities, at fair value, by class of loan being serviced. The activity in any valuation allowance for impairment of recognized servicing assets. by class of serviced loan. Resulting effect of restatement, net of tax effects, on the net income of prior periods for the year in which any adjustments are first made. In statements containing more than one period, disclose the effects for each period. Identifies the affected financial statement caption and sets forth the effect on the reported amount that a subsequent event would have had if the event had occurred as of the date of the balance sheet. Amount of significant additions in the period in other assets (current, noncurrent, or unclassified). Amount of significant reductions in the period of other assets (current, noncurrent, or unclassified). This item represents the disclosure of summarized financial information for unconsolidated subsidiaries and 50 percent-or-less owned entities accounted for using the equity method of accounting. If investments in common stock of corporate joint ventures or other investments accounted for under the equity method are, in the aggregate, material in relation to the financial position or results of operations of an investor, it may be necessary to present summarized information as to assets of the investee, or group of investments for which combined disclosure is appropriate, either by individual financial statement caption or in groups, as appropriate. Such summarized financial information may, at a minimum, include current and noncurrent assets. This item represents the disclosure of summarized financial information for unconsolidated subsidiaries and 50 percent-or-less owned entities accounted for using the equity method of accounting. If investments in common stock of corporate joint ventures or other investments accounted for under the equity method are, in the aggregate, material in relation to the financial position or results of operations of an investor, it may be necessary to present summarized information as to liabilities of the investee, or group of investments for which combined disclosure is appropriate, either by individual financial statement caption or in groups, as appropriate. Such summarized financial information may, at a minimum, include current and noncurrent liabilities. Carrying amount as of the balance sheet date of capitalized costs associated with the issuance of debt instruments (for example, legal, accounting, underwriting, printing, and registration costs) that will be charged against earnings in periods after one year or beyond the normal operating cycle, if longer, over the life of the long-term debt instruments to which such costs pertain. Carrying amount of accumulated amortization of long-term deferred finance costs capitalized at the end of the reporting period. Net amount of long-term deferred finance costs capitalized at the end of the reporting period. Carrying amount as of the balance sheet date of capitalized costs associated with the issuance of debt instruments (for example, legal, accounting, underwriting, printing, and registration costs) that will be charged against earnings in periods within one year, over the life of the long-term debt instruments to which such costs pertain. Carrying amount of accumulated amortization of current deferred finance costs capitalized at the end of the reporting period. Net amount of current deferred finance costs capitalized at the end of the reporting period. This item represents the disclosure of summarized financial information for unconsolidated subsidiaries and 50 percent-or-less owned entities accounted for using the equity method of accounting. If investments in common stock of corporate joint ventures or other investments accounted for under the equity method are, in the aggregate, material in relation to the financial position or results of operations of an investor, it may be necessary to present summarized information as to assets of the investee, or group of investments for which combined disclosure is appropriate, either by individual financial statement caption or in groups, as appropriate. Such summarized financial information may, at a minimum, include gross profit or loss or, alternatively, costs and expenses applicable to net sales or gross revenues. Description of item which resulted in a difference from applying state prescribed or permitted statutory accounting practices rather than statutory accounting practices prescribed by National Association of Insurance Commissioners. This table may contain information related to the issuance of equity securities since inception for development stage enterprises. This may include the date and number of equity securities issued for cash and other consideration; the dollar amount (per share and in total) assigned to the consideration received for equity securities (whether cash or not); and for noncash issuance, the nature of the consideration and the basis for assigning the amounts. A specific identifier for an issuance of equity securities since inception of the development stage enterprise. The gross carrying value, related allowance, and net carrying value of trade accounts and notes receivable as of the balance sheet date. Aggregate of all other obligations that are due within one year or operating cycle, if longer, from the balance sheet date. Aggregate of all noncurrent liabilities categorized as other noncurrent liabilities. Describes any embedded regulatory liabilities within the plant accounts. Description of deferred compensation arrangements, other than employee stock option plan benefits. Deferred compensation represents currently earned compensation that, under the terms of a profit-sharing, rabbi trust, pension, employee contract, or stock option plan, is not actually paid until a later date and is therefore not taxable until that date. This type of arrangement is usually made to help employees postpone paying taxes on the income and also to retain employees longer. Identifies or describes the benchmark that serves as the denominator in the calculation of the percentage of concentration risk. The denominator in a calculation of a disclosed concentration risk percentage. Revenue during the period derived from a specified product line, after deducting returns, allowances and discounts, when it serves as a benchmark in a concentration of risk calculation. Revenue during the period derived from a specified business segment, after deducting returns, allowances and discounts, when it serves as a benchmark in a concentration of risk calculation. Carrying amount as of the balance sheet date of the total assets less the total liabilities of a designated geographic area ( such as a state, country, continent, or market) when it serves as a benchmark in a concentration of risk calculation. Carrying amount as of the balance sheet date of the total assets less the total liabilities of a business segment when it serves as a benchmark in a concentration of risk calculation. The number of employees covered by a collective bargaining agreement that will expire within one year after the balance sheet date, when it serves as a benchmark in a concentration of risk calculation. The carrying amount as of the balance sheet date of a specified type of receivables serving as a benchmark in a concentration of risk calculation. Information about a business combination (or series of individually immaterial business combinations) that was authorized or consummated during the period, by acquiree. Capital stock of an entity that has priority over common stock in the distribution of dividends and in the event of liquidation of the entity and may be exchanged into common shares or other types of securities at the owner's option as long as it is in accordance with the issuer's terms. This security does not have redemption requirements. The redemption terms of preferred stock of an entity that has priority over common stock in the distribution of dividends and in the event of liquidation of the entity. The redemption features of this capital stock are solely within the control of the issuer. The price per share at which the preferred stock of an entity that has priority over common stock in the distribution of dividends and in the event of liquidation of the entity is redeemed or may be called at. The redemption features of this preferred stock are solely within the control of the issuer. The date upon which capital stock of an entity that has priority over common stock in the distribution of dividends and in the event of liquidation of the entity is redeemed. The redemption features of this capital stock are solely within the control of the issuer. Carrying value as of the balance sheet date of obligations incurred and payable for real and property taxes. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Carrying value as of the balance sheet date of obligations and payables pertaining to claims incurred of a workers compensation nature. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Unamortized costs incurred for development of computer software after establishing technological feasibility through general release of the software products. Excludes capitalized costs of developing software for internal use. Expense recorded to write-down the amortized cost basis of loans accounted for as available-for-sale debt securities, with evidence of deterioration of credit quality since origination that was acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, after acquisition, to fair value when the decline in the fair value is determined to be other than temporary. Amount and nature of potential gain recognized during the period resolving a previously disclosed gain contingency or expected to be or subsequently realized and earned after the reporting period, for each gain contingency. Description of a short-term or long-term contractual arrangement with a lender, including letter of credit, standby letter of credit, and revolving credit arrangements, under which borrowings can be made up to maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line of credit. A table or schedule providing information pertaining to short-term or long-term contractual arrangements with lenders, including letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. The net gain or loss resulting from sales and other disposals of other real estate owned, increases and decreases in the valuation allowance for foreclosed real estate, and write-downs of other real estate owned after acquisition or physical possession. This element may be used to capture the complete disclosure pertaining to short-term or long-term contractual arrangements with lenders, including letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Describes disclosed significant events or transactions that occurred after the balance sheet date, but before the issuance of the financial statements. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, losses resulting from fire or flood, losses on receivables, significant realized and unrealized gains and losses that result from changes in quoted market prices of securities, declines in market prices of inventory, changes in authorized or issued debt (SEC), significant foreign exchange rate changes, substantial loans to insiders or affiliates, significant long-term investments, and substantial dividends not in the ordinary course of business. Describes an entity's accounting policy for costs incurred to (1) establish the technological feasibility of a computer software product to be sold, leased, or otherwise marketed; and (2) produce product masters after establishing technological feasibility. This accounting policy also may apply to purchased computer software. This policy also may address the entity's amortization policy for its capitalized computer software costs and how it evaluates such capitalized costs for impairment. Discloses pertinent information about one or more significant events or transactions that occurred after the balance sheet date, but before the issuance of the financial statements. The type or specific identification of a significant event or transaction that occurred after the balance sheet date, but before the issuance of the financial statements, and is disclosed. Description may include the nature of the event, relevant terms, anticipated financial impact, and accounting treatment. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, losses resulting from fire or flood, losses on receivables, significant realized and unrealized gains and losses that result from changes in quoted market prices of securities, declines in market prices of inventory, changes in authorized or issued debt, significant foreign exchange rate changes, substantial loans to insiders or affiliates, significant long-term investments, and substantial dividends not in the ordinary course of business. Describes whether the entity presents excise and sales taxes on either a gross basis (included in revenues and costs) or a net basis (excluded from revenue). Information about the types of equity interests that are issued or issuable to in a business combination. This item represents description of the terms and arrangement, as well as the amount of cash, securities, or other assets held by a third-party trustee pursuant to the terms of an agreement which assets are available to be used by beneficiaries to that agreement only within the specific terms thereof and which agreement is expected to terminate within one year of the balance sheet date (or operating cycle, if longer) at which time the assets held-in-trust will be released or forfeited. The most subordinated ownership interest of a corporation. An ownership interest in a partnership or joint venture. The consolidated full-time equivalent number of the entity's employees as of the balance sheet date, when it serves as a benchmark in a concentration of risk calculation. The full-time equivalent number of the entity's employees in a specified geographic area as of the balance sheet date, when it serves as a benchmark in a concentration of risk calculation. This item represents the accounting policy for life settlement contracts including the classification of cash receipts and cash disbursements in the statement of cash flows. Provides the categories for the information required or determined to be disclosed for each of the first five succeeding years from the date of the statement of financial position and thereafter, as well as in the aggregate. This element represents the disclosure requirements concerning life settlement contracts based on the remaining life expectancy for each of the first five succeeding years from the date of the statement of financial position and thereafter, as well as in the aggregate including: (a) the number of life settlement contracts, (b) the carrying value of the life settlement contracts, and (c) the face value (death benefits) of the life insurance policies underlying the contracts, and (d) the life insurance premiums anticipated to be paid for each of the five succeeding fiscal years to keep the life settlement contracts in force as of the date of the most recent statement of financial position presented. Summarization of information required and determined to be disclosed concerning life settlement contracts including the accounting policy for life settlement contracts based on the remaining life expectancy for each of the first five succeeding years from the date of the statement of financial position and thereafter, as well as in the aggregate including: (a) the number of life settlement contracts, (b) the carrying value of the life settlement contracts, and (c) the face value (death benefits) of the life insurance policies underlying the contracts, and (d) the life insurance premiums anticipated to be paid for each of the five succeeding fiscal years to keep the life settlement contracts in force as of the date of the most recent statement of financial position presented. Description of risks that arise due to issues about actual or potential shortage of people needed to perform essential functions. The description may address risks inherent in the industry, geopolitical issues, and shortages with respect to specialized needs, and should be adequate to inform users of the general nature of the risk. Reflects the maximum amount of loss due to credit risk that, based on the gross fair value of the financial instrument, the entity would incur if parties to the financial instruments that make up the concentration failed completely to perform according to the terms of the contracts and the collateral or other security, if any, for the amount due proved to be of no value to the entity Description of risks that arise due to the entity's reliance on a particular material used in its operations and the availability of that material. The description should be adequate to inform financial statement users of the general nature of the risk. Revenue during the period derived from licenses, patents, trademarks and other rights granted to other parties, when it serves as a benchmark in a concentration of risk calculation. Reflects the percentage that license fee or royalty revenues during the period from other parties from use of a specified patent, trademark, or other form of right granted to such parties are to a specified benchmark, such as total license fees, total revenues, segment revenues or product line revenues. May also reflect the percentage contribution the revenue made to operating results. Risk is materially adverse effects of a loss of such revenues, which could occur upon loss of rights to sell, distribute or license others; loss of patent or copyright protection; or technological obsolescence. For an entity that discloses a concentration risk as a percentage of some financial balance or benchmark, identifies a second characteristic of the concentration. For example, "Europe" is the second characteristic in the phrase: "net assets in Europe are 70% of total net assets." Consolidated cost of goods (such as cost of goods sold, or purchases) for the period after providing for returns, allowances and discounts, when it serves as a benchmark in a concentration of risk calculation. Cost of goods (such as cost of goods sold, or purchases) for the specified business segment for the period after providing for returns, allowances and discounts, when it serves as a benchmark in a concentration of risk calculation. Cost of goods (such as cost of goods sold, or purchases) for the specified product line for the period after providing for returns, allowances and discounts, when it serves as a benchmark in a concentration of risk calculation. Carrying amount of total assets less total liabilities of a designated geographic area if disclosed as a concentration risk. Restrictions of state laws related to the acquisition of stock. Where state laws govern circumstances under which corporations may acquire its own stock and therefore prescribe the accounting treatment, the accounting should conform to the state law if the state law is at variance with the accounting for treasury stock prescribed in APB 6 paragraph 12. Disclose the restrictions of state law related to the acquisition of stock that are of a significant nature, other than restrictions on the availability of retained earnings for payment of dividends. Restrictions on retained earnings are disclosed in the element "Retained Earnings Restrictions". Description of the equity interest issued or issuable in a business acquisition (or series of individually immaterial business acquisitions) planned, initiated, or completed during the period. This element may be used as a single block of text to encapsulate all disclosures regarding equity interests issued or issuable associated with a business combination. Does not include leveraged buyouts. Description of a contingent payment arrangement including the terms that will result in payment and the accounting treatment that will be followed should such contingency occur, including the potential impact on earnings per share if contingency is to be settled in common stock of the entity. The description also may include the period over which amounts are expected to be paid, and changes in the amount since the previous reporting period. This also includes contingent options and commitments. This element may be used as a single block of text to encapsulate all disclosures regarding contingent consideration in a business combination. Does not include leveraged buyouts. Amount of revenue generated from a single external customer that accounts for 10 percent or more of an entity's revenues. Amount of revenue generated from external customers that accounts for 10 percent or more of an entity's revenues. The entity need not disclose the identity of such customer. For these purposes, a group of companies known to the entity to be under common control is considered a single customer, and the federal government, a state government, a local government such as a county or municipality, or a foreign government is each considered a single customer. Describes all significant commitments and obligations resulting from franchise agreements, including a description of the services that the franchisor has agreed to provide for agreements that have not yet been substantially performed. The amount of initial franchise fees. Revenue earned during the period from franchisor owned outlets. Revenue earned during the period from franchised outlets. Costs incurred that are directly related to generating franchise revenues from franchisor owned outlets. Costs incurred that are directly related to generating franchise revenues from franchised outlets. Significant changes in franchisor-owned outlets or franchised outlets during the period, including (a) franchises sold, (b) franchises purchased during the period, (c) franchised outlets in operation, and (d) franchisor-owned outlets in operation shall be disclosed. This item represents the amount of life insurance premiums anticipated to be paid for each of the five succeeding fiscal years to keep the life settlement contracts accounted for under the investment method in force as of the date of the most recent statement of financial position presented. This item represents disclosure of contractual restrictions, if any, on the Company's ability to surrender and thereby receive the cash-value of a corporate or bank owned life insurance policy. This element represents additional information the Company may choose to disclose concerning corporate or bank owned life insurance contracts. This item represents the disclosure concerning corporate (COLI) or bank (BOLI) owned life insurance including the amount of cash surrender value that could be received as of the date of the statement of financial position, any restrictions on the Company's ability to obtain the value of the life insurance policy on surrender, or any other additional information desired to be disclosed. Provides general categories of investments for which information about Trading Securities is required or determined to be disclosed. This item represents a certificate of debt issued by a government or corporation guaranteeing payment of the original investment plus interest by a specified future date. An option contract in which the underlying asset is a bond. Jointly owned plant in connection with generation of electricity excluding nuclear. Jointly owned plant in connection with transmission and distribution of electricity. Jointly owned plant in connection with utility operations. The name of the regulatory asset itemized in a table of regulatory assets. Asset that is created when regulatory agencies permits public utilities to defer costs to the balance sheet. These amounts would otherwise be required to appear on the company's income statement and would be charged against current expenses or revenues. The name of the regulatory liability itemized in a table of regulatory current or noncurrent liabilities. Jointly owned plant in connection with natural gas processing operations. Jointly owned plant in connection with operations of water plant. Description and amount of uncertain tax position taken or to be taken, by tax jurisdiction. Preferred stock on which unpaid dividends accumulate until paid to shareholders. Line items are concepts that are used for one or more categories, which are presented in the form of a table. Redeemable convertible preferred stock obligation is not included in permanent equity within Stockholders' equity and does not fall under the classification of asset or liability under SFAS 150. Type of security with redemption features that are outside the control of the issuer, that are not mandatorily redeemably and the issuer cannot demonstrate that it would be able to deliver under the conversion option upon conversion in all cases. Includes preferred stock that has a fixed or determinable redemption date, is redeemable at the option of the holder, or has conditions for redemption that are outside the issuer's control. Line items are concepts that are used for one or more categories which are presented in the form of a table. Aggregate cash and stock dividends declared for all securities during the period. Includes dividends from the redeemable stock of the parent company that is treated as capital but displayed in the balance sheet as mezzanine capital. Aggregate value of common stock held in a trust that has been set up specifically to accumulate stock for the sole purpose of distribution to participating employees but not yet earned. Value of class of common stock held in a trust that has been set up specifically to accumulate stock for the sole purpose of distribution to participating employees but not yet earned. Number of common stock held in a trust that has been set up specifically to accumulate stock for the sole purpose of distribution to participating employees but not yet earned. Value of stock issued to employees or officers under share based plans during the period. The employees' ownership rights are restricted until the shares vest. The sale of stock is contractually or governmentally prohibited during this restriction period. The period of restriction is called the vesting period. When the vesting period ends, the employees own the shares outright. This block of text may contain all information related to the issuance of equity securities since inception for development stage enterprises. This may include the date and number of equity securities issued for cash and other consideration; the dollar amount (per share and in total) assigned to the consideration received for equity securities (whether cash or not); and for noncash issuance, the nature of the consideration and the basis for assigning the amounts. The date of issuance of equity securities for development stage enterprises. The number of equity securities issued for cash by a development stage enterprise during a specific issuance since inception. The number of equity securities issued for noncash considerations by a development stage enterprise during a specific issuance since inception. The dollar amount per share assigned to the consideration received for equity securities issued by a development stage enterprise during a specific stock issuance since its inception. The total dollar amount assigned to the consideration received for equity securities issued by a development stage enterprise during a specific stock issuance since its inception. The nature of the consideration and the basis for assigning the amounts to noncash issuance of equity securities by development stage enterprises since inception. Aggregate carrying amount of reserve for known or estimated probable loss from litigation, which may include attorneys' fees and other litigation costs. Value of common stock retired from treasury during the period. This element is used only when Treasury Stock is accounted for at total cost versus par. Carrying amount of reserve for known or estimated probable loss from litigation, which may include attorneys' fees and other litigation costs, which is expected to be paid after one year or beyond the normal operating cycle, if longer. Describes the issues, years under tax examination, possible loss and other information pertinent to adverse positions taken by tax authorities, by tax authority. Identifies by name or nature the agency, division or other body that levies income taxes, examines tax returns for compliance, or grants exemptions from or makes other decisions pertaining to income taxes. It is usually the income tax department of a country, state, municipality, or subdivision thereof. A description of the factual circumstances giving rise to an income tax exemption or special reduction received from a taxing jurisdiction. The amount of income taxes from which a reporting entity is exempt or for which it will receive a reduction in income taxes as a result of the income tax holiday granted by the taxing jurisdiction. A description of contract modifications that have been requested by the client and upon which costs have been incurred. This element may also include a statement on the enterprise's policy for accounting for costs and revenue on unapproved change orders. The amount of costs incurred on unapproved change orders when it is probable that the cost will be recovered through a change in the contract price. Describes the entity's accounting policy for recording or deferring costs in anticipation of future contract sales in a variety of circumstances. The costs may consist of (a) costs incurred in anticipation of a specific contract that will result in no future benefit unless the contract is obtained (such as the costs of mobilization, engineering, architectural, or other services incurred on the basis of commitments or other indications of interest in negotiating a contract), (b) costs incurred for assets to be used in connection with specific anticipated contracts (for example, costs for the purchase of production equipment, materials, or supplies), (c) costs incurred to acquire or produce goods in excess of the amounts required under a contract in anticipation of future orders for the same item, and (d) learning, start-up, or mobilization costs incurred for anticip ated but unidentified contracts. Liabilities due to billings on long term contracts that exceed the income recorded under the percentage of completion contract accounting method, or that exceed the accumulated costs under the completed contract accounting method. The various assumptions on which calculations of fair value are based for servicing assets, servicing liabilities, or interests continued to be held following transfer of financial assets, by type of financial instrument serviced or transferred. The various assumptions on which calculations of fair value on securitization date are based for servicing assets, servicing liabilities, or interests continued to be held following transfer of financial assets, by type of financial instrument serviced or transferred. Pertinent information about special tax breaks granted, by granting tax authority. Amount and tax effects of a tax carryforward not otherwise specified in the taxonomy, by specified tax carryforward. Cash outflows related to operating activities. Pertinent financial information for securitized assets and any other financial assets that are managed together, by type of financial instrument. The gains or losses recognized when a transfer is accounted for as a sale, by type of securitized financial asset. The hypothetical effect on the fair value of interests continued to be held following transfer, servicing assets or servicing liabilities of two or more unfavorable variations from the expected levels for each key assumption that is reported, independently determined from any change in another key assumption. The amount of deferred tax asset for which it is more likely than not will not be realized through related deductions on future tax returns, by deferred tax asset item. Reduction in the number of shares of common stock during the period as a result of a reverse stock split. Total dividends declared for each class of preferred stock. Aggregate dividends declared during the period for each share of common stock outstanding. Total dividends declared during the period for each class of common stock. Name of subsidiary or equity investee that issued its own stock. Nature of the subsidiary's or equity investee's operation that issued its own stock. Value of treasury stock reissued as common stock during the period. Common stock is issued at par value. Value of treasury stock reissued for Employee Stock Ownership Plan during the period. Value of treasury shares issued during the period and held in trust for Employee Stock Ownership Plan (ESOP) or cost of compensation committed to employee's trust but not yet earned. Value of treasury stock issued during the period related to Restricted Stock Awards, net of the common and preferred stock value of such awards forfeited. Value of treasury stock issued related to Restricted Stock Awards forfeited during the period. Number of treasury stock reissued for Employee Stock Ownership Plan during the period. Number of treasury shares issued during the period and held in trust for Employee Stock Ownership Plan (ESOP). Number of treasury stock issued during the period related to Restricted Stock Awards, net of the number of common and preferred stock of such awards forfeited. Number of treasury stock issued during the period related to Restricted Stock Awards, including the common stock value of such awards forfeited. Number of treasury stock issued related to Restricted Stock Awards forfeited during the period. Types of financial instruments typically securitized, transferred, or serviced. Description of an assumption not otherwise reflected in the taxonomy that is used in determining fair value of interests continued to be held by the transferor, servicing assets or servicing liabilities. The hypothetical financial impact of a 10 percent adverse change of the specified assumption on the fair value of interests that continue to be held by the transferor, servicing assets, or servicing liabilities as of the balance sheet date. The hypothetical financial impact of a 20 percent adverse change of the specified assumption on the fair value of interests that continue to be held by the transferor, servicing assets, or servicing liabilities as of the balance sheet date. A specified percentage variance in the prepayment speed assumption in the determination of fair value of interests continued to be held, servicing assets or servicing liabilities. The hypothetical financial impact of a specified adverse percentage change in prepayment speed on the fair value of interests that continue to be held by the transferor, servicing assets, or servicing liabilities as of the balance sheet date. A specified percentage variance in the discount rate assumption in the determination of fair value of interests continued to be held, servicing assets or servicing liabilities. The hypothetical financial impact of a specified adverse percentage change in discount rate on the fair value of interests that continue to be held by the transferor, servicing assets, or servicing liabilities as of the balance sheet date. A specified percentage variance in the expected credit losses assumption in the determination of fair value of interests continued to be held, servicing assets or servicing liabilities. The hypothetical financial impact of a specified adverse percentage change in expected credit losses on the fair value of interests that continue to be held by the transferor, servicing assets, or servicing liabilities as of the balance sheet date. A specified percentage variance in a specified key assumption in the determination of fair value of interests continued to be held, servicing assets or servicing liabilities. The hypothetical financial impact of a specified adverse percentage change in a specified other assumption on the fair value of interests that continue to be held by the transferor, servicing assets, or servicing liabilities as of the balance sheet date. Type or class of targeted or tracking stock. Common Stock that can be converted into another security class of security. Basis of conversion of convertible common stock. The cash inflow from the amounts received by the insured under the terms of an insurance contract settlement. This element pertains only to insurance proceeds related to operating activities. It excludes insurance settlements classified as investing cash flows, for example, insurance settlements related to fixed assets. Cash payments made for reinsurance during the current period . Cash payments for loans purchased during the period. This element pertains only to loans held for sale; it excludes mortgages. Cash paid to make deposits at other institutions during the period. Cash payments for and related to principal collection on loans related to operating activities. This element excludes mortgages held-for-sale and other types of loans held-for-sale. Cash received for from licensees for license fees during the current period. The amount of cash paid during the current period for taxes other than income taxes. Cash paid to customers who withdraw money in checking and similar accounts at a financial institution. Describes the facts and circumstances that resulted in an assessment that it is more likely than not that all or a portion of that deferred tax asset will not be realized. Include in this description the following: (1) the amount of taxable income and the periods over which it must be earned to allow for the realization of the deferred tax asset; (2) actual levels of past taxable income; (3) reasons for significant differences in actual levels of past taxable income and pretax book income; and (4) known trends, events or transactions that are expected to affect future levels of taxable income. A description of and reason for the change during the period in the valuation allowance for a specified deferred tax asset. Losses recognized on contracts which are expected to generate losses, which are probable and can be reasonably estimated, in a future period. Amount and information pertinent to temporary differences for which a deferred tax liability has not been recognized because of the exceptions to comprehensive recognition of deferred taxes, by such unrecognized item. Reflects the amount and information pertinent to a reasonably possible change in the amount of an unrecognized tax benefit (tax reductions recognized in financial reports but excluded from tax returns) within twelve months of the balance sheet date, by unrecognized tax benefit. Type of cash or cash equivalent. Cash includes currency on hand as well as demand deposits with banks or financial institutions. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining matur ity is three months. Description of the uncertain tax position or contingency giving rise to an unrecognized tax benefit. This element represent disclosure of the accounting policy for the premium paid (time value) to acquire an option that is classified as held-to-maturity. This item represents, as of the balance sheet date; the gross gains and losses in accumulated other comprehensive income, a separate component of shareholders' equity, for any derivatives that hedged the forecasted acquisition of available-for-sale securities. This element represent disclosure of the accounting policy for the premium paid (time value) to acquire an option that is classified as available-for-sale. The current portion of the aggregate tax effects as of the balance sheet date of all future tax deductions arising from temporary differences between tax basis and generally accepted accounting principles basis recognition of assets, liabilities, revenues and expenses, which can only be deducted for tax purposes when permitted under enacted tax laws; before the valuation allowance, if any, to reduce such amount to net realizable value. In a classified statement of financial position, an enterprise shall separate deferred tax liabilities and assets into a current amount and a noncurrent amount. Deferred tax liabilities and assets shall be classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. A deferred tax liability or asset that is not related to an asset or liability for financial reportin g, including deferred tax assets related to carryforwards, shall be classified according to the expected reversal date of the temporary difference. The allocated portion as of the balance sheet date of a valuation allowance pertaining to a deferred tax asset classified as current for which, based on the weight of available evidence, it is more likely than not, such asset will not be fully realized through future reductions of tax-based income. The noncurrent portion of the aggregate tax effects as of the balance sheet date of all future tax deductions arising from temporary differences between tax basis and generally accepted accounting principles basis recognition of assets, liabilities, revenues and expenses, which can only be deducted for tax purposes when permitted under enacted tax laws, before the valuation allowance, if any, to reduce such amount to net realizable value. In a classified statement of financial position, an enterprise shall separate deferred tax liabilities and assets into a current amount and a noncurrent amount. Deferred tax liabilities and assets shall be classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. A deferred tax liability or asset that is not related to an asset or liability for financial re porting, including deferred tax assets related to carryforwards, shall be classified according to the expected reversal date of the temporary difference. The allocated portion as of the balance sheet date of a valuation allowance pertaining to a deferred tax asset classified as noncurrent for which, based on the weight of available evidence, it is more likely than not, such asset will not be fully realized through future reductions of tax-based income. The noncurrent portion as of the balance sheet date of the aggregate carrying amount of all future tax deductions arising from temporary differences between tax basis and generally accepted accounting principles basis recognition of assets, liabilities, revenues and expenses, which can only be deducted for tax purposes when permitted under enacted tax laws; before the valuation allowance, if any, to reduce such amount to net realizable value. Deferred tax liabilities and assets shall be classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. A deferred tax liability or asset that is not related to an asset or liability for financial reporting, including deferred tax assets related to carryforwards, shall be classified according to the expected reversal date of the temporary difference. Financial line item amount as restated. Options and forward contracts that require physical settlement by repurchase of a fixed number of the issuer's equity shares in exchange for cash, that embody an unconditional obligation requiring the issuer to redeem the instrument by transferring its assets at a specified or determinable date (or dates) or upon an event certain to occur. Warrants and rights that embody an unconditional obligation requiring the issuer to redeem the instrument by transferring its assets at a specified or determinable date (or dates) or upon an event certain to occur. Disclosure that sets forth the allocation of share-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed. Disclosure of incentive payments in cash or stock or units paid during the accounting period to managing members or general partners of a limited liability corporation or limited partnership, as governed by the operating or partnership agreement. Disclosure may include identification of recipient, payments made, minimum distribution level, date payments are received, distributions per unit and per year, subsequent distribution amount and date. Disclosure of components of a stock option or other award plan under which share-based compensation is awarded to employees, typically comprised of the amount of unearned compensation (deferred compensation cost), compensation expense, and changes in the quantity and fair value of the shares granted, exercised, forfeited, and issued and outstanding pertaining to that plan. Disclosure may also include nature and general terms of such arrangements that existed during the period and potential effects of those arrangements on shareholders, effect of compensation cost arising from share-based payment arrangements on the income statement, method of estimating the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period, cash flow effects resulting from sh are-based payment arrangements and, for registrants that accelerate vesting of out of the money share options, reasons for the decision to accelerate. The types of restructuring and related costs that are included in an entity's restructuring reserve. Identification of the types of restructuring and related activities. Closing of a facility associated with exit from or disposal of business activities or restructurings pursuant to a plan. Termination of an employee associated with exit from or disposal of business activities or restructurings pursuant to a plan. Relocation of an employee associated with exit from or disposal of business activities or restructurings pursuant to a plan. Termination of a contract associated with exit from or disposal of business activities or restructurings pursuant to a plan. Components of the changes during the period of a restructuring reserve . Description and amount of restructuring costs by type of cost including the expected cost, the costs incurred during the period, and the cumulative costs incurred as of the balance sheet date for the restructuring activity, and the income statement caption that includes the restructuring charges recognized for the period. This element may be used to encapsulate all of the disclosures for the costs of a restructuring and related activities. Table presenting the amount of restructuring costs by type of cost including the expected cost, the costs incurred during the period, and the cumulative costs incurred as of the balance sheet date for the restructuring activity, and the income statement caption that includes the restructuring charges recognized for the period. The types of restructuring and related costs an entity has incurred or expects to incur for a restructuring activity. The types of restructuring and related costs an entity has incurred or expects to incur for a restructuring activity. The sum of other amounts reflected in the reconciliation of the statutory tax provision (benefit) to the actual tax provision (benefit). This item represents the amount of net sales proceeds received on disposal of an equity method investment. This item represents the amount of gain or loss arising from the disposal of an equity method investment. The current portion of the aggregate tax effects as of the balance sheet date of all future tax deductions arising from temporary differences between tax basis and generally accepted accounting principles basis recognition of assets, liabilities, revenues and expenses, which can only be deducted for tax purposes when permitted under enacted tax laws; after deducting the allocated valuation allowance, if any, to reduce such amount to net realizable value. Deferred tax liabilities and assets shall be classified as current or noncurrent based on the classification of the related asset or liability for financial reporting. A deferred tax liability or asset that is not related to an asset or liability for financial reporting, including deferred tax assets related to carryforwards, shall be classified according to the expected reversal date of the temporary differen ce. An unrecognized tax benefit that is directly related to a position taken in a tax year that results in a net operating loss carryforward should be presented as a reduction of the related deferred tax asset. A listing that includes, by property class, the gross amount, accumulated depreciation and net amount of lessor's property under leasing agreements and property available for lease (not currently under lease) as of the balance sheet date. This element may be used to tag the entire table or schedule. A listing by major property class of the amount of lessor property under a leasing agreement, and available for lease (not currently under lease), at cost, between the lessor and the lessee as of the balance sheet date. Amount of property owned but leased or available for lease to third parties, by major property class. The major classes of assets leased or available for lease to third parties under operating lease agreements as of the balance sheet date. Amount of property that could be leased and is available for lease, by major property class. A descriptive title of whether the property is subject to or available for operating lease. The amount of accumulated depreciation, by major property class, recorded on property subject to or available for lease as of the balance sheet date. Property Subject to Operating Lease Property Available for Operating Lease A general description of each issue, including its redemption features, rights of holders in the event of default, and rights of precedent to junior securities. Carrying amount of redeemable preferred stock. The amount of lessor property subject to or available for lease, at cost adjusted for any previously recognized impairment charges, by major property class, as of the balance sheet date. The amount of property, by major property class, net of accumulated depreciation, subject to or available for lease as of the balance sheet date. General description of lessee's leasing arrangements including: (1) The basis on which contingent rental payments are determined, (2) The existence and terms of renewal or purchase options and escalation clauses, (3) Restrictions imposed by lease arrangements, such as those concerning dividends, additional debt, and further leasing, (4) Rent holidays, rent concessions, or leasehold improvement incentives and unusual provisions or conditions. Disclosure may also include the specific period used to amortize material leasehold improvements made at the inception of the lease or during the lease term. Amount debtor-in-possession financing arranged (but not necessarily all borrowed). Increase (decrease) over the original amount of debtor-in-possession financing made available, via amendment of the original agreement (but not necessarily all borrowed). Amount of related claims on material contracts rejected (such as leases and purchase commitments). Amount of long-lived assets other than financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets located in foreign countries disclosed by foreign country. Amounts must be based on the financial information used to produce the general-purpose financial statements. An entity also may provide subtotals of geographic information about groups of countries; accordingly, this element also may be used to provide the amount of such long-lived assets for a group of countries. Disclosure for amount of long-lived assets other than financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets located in foreign countries. Amounts must be based on the financial information used to produce the general-purpose financial statements. An entity also may provide subtotals of geographic information about groups of countries; accordingly, this element also may be used to provide the amount of such long-lived assets for a group of countries. This element may be used to disclosure in its entirety the names of foreign countries in which material long-lived assets other than financial instruments, long-term customer relationships of a financial institution, mortgage and other servicing rights, deferred policy acquisition costs, and deferred tax assets are located, and amount of such long-lived assets located in that country. Amount must be based on the financial information used to produce the general-purpose financial statements. An entity may also provide subtotals of geographic information about groups of countries; accordingly, this element also may be used to identify a group of countries and provide the amount of such long-lived assets for that group. Amount of furniture and fixtures at the balance sheet date before fresh-start adjustments. Amount of fresh-start adjustment to furniture and fixtures. Amount of furniture and fixtures at the balance sheet date after fresh-start adjustments. Amount of changes in liabilities subject to compromise Due to income and expense items (such as interest on prepetition liabilities, employee related accruals, asbestos obligations, environmental contingencies, income tax contingencies and other liabilities) since bankruptcy filing date. Cash disbursements made to creditors or reclassifications of liabilities subject to compromise pursuant to the bankruptcy court orders for freight and distribution costs, trade accounts payable, prepetition contingencies and other liabilities. Increase (decrease) in liabilities subject to compromise due to expenses (such as increases in accruals) since the bankruptcy filing date, as well as cash disbursements and reclassifications under bankruptcy court orders Summarization of information required and determined to be disclosed concerning the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) the maximum amount of loss the Company is exposed to, based on the gross fair value of the related item; (3) quantitative information about market risks; (4) for items presented in the financial statement for which fair value measurement is elected, the aggregate carrying value of items include d in the balance sheet that are not eligible for the election; (5) the difference between the aggregate fair value and unpaid principal balance of loans and long-term receivables and long-term debt instruments (as applicable); (6) the amount of gains and losses arising from changes in fair value; and (7) other required (as defined) and desired information. This element represents a number of concepts which are required or desirable disclosure items concerning the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined). The information required and determined to be disclosed concerning such fair values may be organized in relation to these categories and such additional categories not otherwise provided. Provides the general information items required or determined to be disclosed with respect to the Company's fair value estimates for financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined). The redemption terms of convertible preferred stock of an entity that has priority over common stock in the distribution of dividends and in the event of liquidation of the entity. The redemption features of this convertible stock are solely within the control of the issuer. The price per share at which the convertible preferred stock of an entity that has priority over common stock in the distribution of dividends and in the event of liquidation of the entity is redeemed at. The redemption features of this convertible preferred stock that are solely within the control of the issuer. The date upon which convertible preferred stock of an entity that has priority over common stock in the distribution of dividends and in the event of liquidation of the entity is redeemed. The redemption features of this convertible preferred stock are solely within the control of the issuer. This item represents the amount as included on the statement of financial position for the financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined) for which related fair value disclosure is being provided. The amount as included in the statement of financial position may also be referred to as the carrying amount or reported amount. Net carrying amount is not an indication of an asset's fair market value, but in certain circumstances the carrying value and fair value may be identical, such as in the case of trade receivables and payables where carrying amount may approximate fair value. Likewise, this element applies to an item which contains a sub-component that may be measured at fair value for financial statement reporting purposes or which is in its entirety carried at fair val ue. This element represents the amount of those financial assets and liabilities (collectively, as defined) for which it has been opted to apply fair value measurement for financial reporting purposes. The option may be elected for a single eligible (as defined) item or group of items included as a component of a reported amount on the statement of financial position. As such, the amount reported at fair value must be separately stated. This element represents the amount of those financial assets and liabilities (collectively, as defined) for which fair value measurement has not been elected for financial reporting purposes. The fair value option may be elected for a single eligible (as defined) item or group of items included as a component of a reported amount on the statement of financial position. As such, this represents the amount not measured at fair value. This element represents the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets and liabilities for which it is practicable to estimate such value. For each line item in the statement of financial position for which fair value measurement has been elected, this item represents the amount of gain or loss attributable to changes in fair value which are included in earnings for the period. This item includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Company may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits should not be reported as cash and cash equivalents. Amounts due from customers or clients for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, as well as any other amounts due from others, including related parties, which may be included in accounts receivable as categorized on the statement of financial position. Total net increase (decrease) in the aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for loans accounted for as held-to-maturity debt securities. Total net increase (decrease) in the aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for loans accounted for as debt securities. Total net increase (decrease) in the aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for loans accounted for as available-for-sale debt securities. Total net increase (decrease) in the aggregate excess of a loan's cash flows expected to be collected over the investor's initial investment in the loan for loans not accounted for as debt securities. Total net increase (decrease) in unamortized balance of deferred sales inducement costs for period. Fees and other revenue recorded based on estimates or specific contractual terms as transactions occur or services are rendered, provided that persuasive evidence exists, the price to the customer is fixed or determinable and collectibility is reasonably assured. The aggregate amount of loans receivable that will be sold to other entities. Includes mortgage and all other loans (collectively, loans) not classified as held for investment. Such loans are stated at the lower of cost or market (approximates fair value). Mortgage loans exclude mortgage-backed securities which are considered a debt security (other loan). Total net increase (decrease) in carrying value of the excess of the cumulative actual closed block earnings over the cumulative expected (actuarially determined) closed block earnings for the period from the actuarial calculation date to the date of measurement. Total increase (decrease) in carrying amount for the period of the present value of the future profits asset (also known as value of business acquired). Provides certain statement of financial position captions for which the Company would ordinarily disclose fair value information. Such items represent financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined). If estimable, the approximate amount from liquidating assets held directly or by other parties which are intended to serve the purpose of covering some or all of the maximum potential amount of future payments under the guarantee. An amount representing an agreement for an unconditional promise by the maker to pay the Company (holder) a definite sum of money at a future date(s). Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among myriad other features and characteristics. Contractual amounts due on insurance policies. This item represents investment securities as of the balance sheet date which may include marketable securities, derivative financial instruments, investments accounted for under the equity method, and investments accounted for the cost method. This item represents investments accounted for under the equity method of accounting as of the balance sheet date. This item represents investments accounted for under the cost method of accounting as of the balance sheet date. This item represents derivative financial instruments which the Company is a party to as of the balance sheet date. This item represents marketable and other securities categorized as trading securities as of the balance sheet date. This item represents loan receivable as presented on the statement of financial position which may include mortgage loans held for investment or sale, finance receivables held for investment or sale, policy loans on insurance contracts, or any other loans which are due the Company as of the balance sheet date. This item represents the amount that could be realized under a life insurance contract or contracts owned by the Company as of the date of the statement of financial position. Such Company-owned life insurance policies are commonly known as corporate-owned life insurance (COLI) or bank-owned life insurance (BOLI). This item represents the retained or residual interest remaining after the transfer of financial assets. An asset or liability representing net future revenues or costs from contractually specified servicing fees, late charges, and other ancillary revenues related to servicing arrangements. This item represents the amount shown on an entity's books for investments in Federal Home Loan Bank stock. The amount shown on an entity's books for federal funds sold and securities borrowed or purchased under agreements to resell. This item represents the amount of trade and related party payables existing as of the balance sheet date. This item represents the amount of accrued expenses as of the balance sheet date. This item represents debt obligations as of the balance sheet date which may include loans and notes payable, mortgage notes payable, financing arrangements (capital leases, securitizations), fixed rate debt obligations, floating or variable rate debt obligations, amounts outstanding under lines of credit arrangements, convertible debt obligations, obligations whether with or without recourse, as well as all other types of arrangements which may deemed borrowings. This item represents debt obligations which have a priority claim against the assets with respect to interest and principal over other classes of debt and over all classes of equity. This item represents loans (or securities) which are obligations of the Company that rank below other loans (or securities) with regard to claims on assets or earnings. Also known as "junior" loans or obligations. This item represents deposit liabilities as of the balance sheet date which may include amounts on account for others held by the entity, including foreign and domestic, interest and noninterest bearing, demand deposits, saving deposits, and time deposits. This item represents those liabilities that are incurred for the purpose of generating a profit from short-term fluctuations in price as part of a bank's or company's market-making, hedging and proprietary trading. Examples include short positions in securities, derivatives and commodities. This item represents the equity interests owned by noncontrolling shareholders, partners, or other equity holders. This item represents the amount of federal funds purchased and securities sold under repurchase agreements. This item represents the amount shown on the books that a bank with insufficient reserves borrows, at the federal funds rate, from another bank to meet its reserve requirements. The amount of securities that an institution sells and agrees to repurchase at a specified date for a specified price, net of any reductions or offsets. This item represents the amount that a bank with insufficient reserves borrows, from another bank, to meet its reserve requirements which borrowings. The amount shown on an entity's books for liabilities related to investment contracts, net of any reductions or offsets. This item represents derivative financial instruments which the Company is indebted for as of the balance sheet date. This item represents contracts, including foreign currency options, forward (delivery or nondelivery) contracts, and swaps entered into and existing as of the balance sheet date. This item represents commitments outstanding as of the balance sheet date which obligate or represent potential claims against the assets of the Company relating to, for example, the extension of credit. This item represents the amount of contractual guarantees to which the Company is obligated as of the balance sheet date. This item represents the amount of mandatorily redeemable preferred stock which the Company has issued and which is outstanding as of the balance sheet date. This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). Incremental common shares attributable to convertible debt securities that were not included in diluted earnings per share (EPS) because to do so would increase EPS amounts or decrease loss per share amounts for the period presented. A convertible debt security is a security that is convertible into another security based on a conversion rate. Incremental common shares attributable to securities that were not included in diluted earnings per share (EPS) because to do so would increase EPS amounts or decrease loss per share amounts for the period presented. Total investments, other than debt and equity securities, that are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time). Such securities that are held as of the reporting date are measured at fair value with unrealized holding gains and losses (the difference between fair value and the previously reported carrying amount) included in earnings. Total investments, other than debt and equity securities, that are bought and held principally for the purpose of selling them in the near term (thus held for only a short period of time). Such securities that are held as of the reporting date are measured at fair value with unrealized holding gains and losses (the difference between fair value and the previously reported carrying amount) included in earnings. For grandfathered ESOP shares acquired prior to January 1, 1993, the actual interest incurred on debt for obligations that the employer may secure on behalf of the ESOP. For grandfathered ESOP shares acquired prior to January 1, 1993, the amount of cash contributions made to the ESOP. For grandfathered ESOP shares acquired prior to January 1, 1993, the dividends paid to the ESOP. Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due after one year (or beyond the operating cycle if longer), including liabilities for compensation costs, fringe benefits other than pension and postretirement obligations, rent, contractual rights and obligations, and statutory obligations. An antidilutive element, in the calculation of fully diluted EPS, is a security or option that would have the effect of increasing positive earnings per share or decreasing loss per share if converted; such instruments are excluded from the calculation of fully diluted EPS. Describes an entity's accounting policy for environmental remediation costs that are expensed during the period that resulted from improper or other than normal operation of a long-lived asset that occurred in the past. Such a liability may be related to pollution arising from some past act, generally as a result of the provisions of Superfund, the corrective-action provisions of the Resource Conservation and Recovery Act or analogous state and non-United States laws and regulations. This accounting policy may address (1) whether the obligation is measured on a discounted basis, (2) the event, situation, or set of circumstances that generally triggers recognition of loss contingencies arising from the entity's environmental remediation-related obligations, and (3) the timing of recognition of any recoveries. This accounting policy does not address: (1) acco unting for pollution control costs of current operations or for costs of future site restoration or closure that are required upon the cessation of operations of sale of facilities (2) environmental remediation actions that are undertaken at the sole discretion of management and that are not induced by the threat, by governments or other parties, of litigation or of assertion of a claim or an assessment (3) recognition of liabilities of insurance companies for unpaid claims or (4) asset impairment issues. Carrying amount as of the balance sheet date of the asset arising from energy trading activities that involves the purchase and sale of energy under forward contracts at fixed and variable prices and the buying and selling of financial energy contracts that include exchange futures and options and over the counter options and swaps, which are expected to be converted into cash or otherwise disposed of within a year or the normal operating cycle, if longer. Description of the operating status of non US entities in the bankruptcy proceeding. The net change during the reporting period in the value of long term assets generated by energy trading activities, which involve the purchase and sale of energy under forward contracts at fixed and variable prices and the buying and selling of financial energy contracts which include exchange futures and options and over the counter options and swaps. The change during the reporting period in the value of the asset created by an over recovery. An over recovery means that the basic energy product price based on the daily product price and exchange rate is less than the basic fuel price used in the calculation of the monthly retail energy product. Describes an entity's accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, and how the entity accounts for a change in enacted tax rates. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from estimated costs required to satisfy asset retirement obligations, which can only be deducted for tax purposes when relevant costs (such as closure and postclosure costs) are actually incurred, and which can only be realized if sufficient tax basis income is generated in future periods to enable the deduction to be taken. Domestic defined benefit pension plans based in the home country of a non US entity that prepares financial statements in conformity with US generally accepted accounting principles. A defined benefit pension plan is a plan that defines an amount of pension benefit to be provided, usually as a function of one or more factors such as age, years of service, or compensation. Any pension plan that is not a defined contribution pension plan is a defined benefit pension plan. Domestic postretirement defined benefit pension plans based in the home country of a non US entity that prepares financial statements in conformity with US generally accepted accounting principles. A plan that defines postretirement benefits in terms of monetary amounts (for example, $100,000 of life insurance) or benefit coverage to be provided (for example, up to $200 per day for hospitalization, 80 percent of the cost of specified surgical procedures, and so forth). Any postretirement benefit plan that is not a defined contribution postretirement plan is a defined benefit postretirement plan. Disclosure of the description of the plan, the basis for determining contributions, including the employee groups covered, and the nature and effect of significant matters affecting comparability of information for all periods presented. For leveraged ESOPs and pension reversion ESOPs, the desclosure may include the basis for releasing shares and how dividends on allocated and unallocated shares are used. Disclosure may also include a description of the accounting policies followed for ESOP transactions, including the method of measuring compensation, the classification of dividends on ESOP shares, and the treatment of ESOP shares for EPS computations. If the employer has both old ESOP shares for which it does not adopt the latest guidance and new ESOP shares for which the new guidance is required, the accounting policies for bo th blocks of shares may be described. Disclosure may also include he amount of compensation cost recognized during the period, the number of allocated shares, committed-to-be-released shares, and suspense shares held by the ESOP at the balance-sheet date, the fair value of unearned ESOP shares at the balance-sheet date for shares accounted for under the latest guidance, the existence and nature of any repurchase obligation, including disclosure of the fair value of the shares allocated as of the balance-sheet date, which are subject to a repurchase obligation. Disclosure of the details pertaining to each transaction in which an entity acquires goods or services other than employee services in exchange for equity securities of the company, including the purpose of the transaction, identification and quantity of the securities issued, the accounting made, disclosure of amounts by which report lines were affected, and noncash effects on the statement of cash flows. Total increase (decrease) in accrued obligations to policy and contract holders pertaining to insured events for period. Total increase (decrease) in the real estate owned valuation allowance for period. Total increase (decrease) in accumulated depreciation on real estate investments for the period. Total increase (decrease) in the carrying amount of real estate investments during the period. Total increase (decrease) in allowance for uncollectible accounts in the period. Total increase (decrease) in allowance for uncollectible accounts on receivables sold with recourse for the period. Period expense related to postemployment benefits. This element represents the disclosure of those items for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. The information to be included herein might include the carrying amount, effective interest rate, and maturity of the financial instrument or class of financial instruments (as applicable), as well as the reasons why estimating fair value is not practicable. Summarization of information required and determined to be disclosed concerning those financial instruments (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This element represents a number of concepts which are required or desirable disclosure items concerning those financial instruments (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. Describes a related party affiliation, if applicable. Net change during the period in the amount of salaries accrued at the period end. The cash inflow from issuance of trust preferred securities, net of the cash outflow for repurchasing trust preferred securities, by a business trust or other special purpose entity, mainly established by a bank holding entity, to third party investors. The trust's assets are deeply subordinated debentures of the bank holding entity. Most trust preferred securities are subject to a mandatory redemption upon the repayment of the debentures. The cash inflow from a loan, supported by a promissory note, granted to related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). The net change during the reporting period in the value of fossil fuel, other than coal, held in inventory. The amount of expense associated with postemployment benefits (such as severance pay and health insurance benefits) recognized during the period. Postemployment benefits are benefits paid to employees after employment but before retirement. Cash outflows for payments of postemployment benefits (such as severance pay and health insurance benefits) recognized during the period. Postemployment benefits are benefits paid to employees after employment but before retirement. This element represents the undistributed income of equity method investments, net of dividends or other distributions received from unconsolidated subsidiaries, certain corporate joint ventures, and certain noncontrolled corporations; such investments are accounted for under the equity method of accounting. This element excludes distributions that constitute a return of investment, which are classified as investing activities. The total future minimum lease payments as of the date of the latest balance sheet presented, with separate deductions from the total for the amount representing executory costs, including any profit thereon, required under all transactions involving the sale of property to another party and the lease of the property back to the seller. The amount of goodwill not allocated to a specific reportable segment. Describes contracts, agreements and arrangements that give the entity unilateral rights to purchase the land covered by the option for a specified period of time. Separately quantifies options that are included in and excluded from consolidated amounts. The carrying amount (fair value) as of the balance sheet date of land not owned but under contract in which the entity is deemed to be the primary beneficiary of the arrangement. Revenue from the sale of commercial, industrial, or residential property during the period. Provides the general information items required or determined to be disclosed with respect to those financial instruments (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. Provides the carrying amount of the financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. Provides the effective interest rate of the financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. Provides the maturity date of the financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. Provides certain statement of financial position captions which represent a class of financial instruments (as defined) or which may include an individual financial instrument (as defined) for which it may not be practicable to estimate fair value. This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a financial instrument (as defined) for which it is not practicable to estimate fair value. Such disclosure may be for an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This item represents a discussion of the reasons why it is not practicable to estimate fair value for the indicated financial instrument (as defined). Such disclosure may relate to an individual financial instrument or a class of financial instruments. This element represents the disclosure of all significant concentrations of risk, including credit risk and market risk, arising from all financial instruments (as defined), whether from an individual counterparty or groups of counterparties. The disclosure concerning concentrations of risk may consist of the following information: (1) for concentrations of credit risk disclosure may include: (a) information about the (shared) activity, region, or economic characteristic that identifies the concentration, (b) the maximum amount of loss due to credit risk that, based on the gross fair value of the financial instrument, the entity would incur if parties to the financial instruments that make up the concentration failed completely to perform according to the terms of the contracts and the collateral or other security, if any, for the amount due proved to be of no value to the entity, (c) the policy of requiring collateral or other security to support financial instruments subject to credit risk, information about the entity's access to that collateral or other security, and the nature and a brief description of the collateral or other security supporting those financial instruments, and (d) the policy of entering into master netting arrangements to mitigate the credit risk of financial instruments, information about the arrangements for which the entity is a party, and a brief description of the terms of those arrangements, including the extent to which they would reduce the entity's maximum amount of loss due to credit risk and (2) for disclosure of quantitative information about the market risks of financial instruments that is consistent with the way the Company manages or adjusts those risks, disclosure may include: (a) more details about current positions and perhaps activity during the period, (b) the hypothetical effects on comprehensive income (or net assets), or annual income, of several possible changes in market prices, (c) a gap analysis of interest rate repricing or maturity dates, (d) the duration of the financial instruments, (e) the entity's value at risk from derivatives and from other positions at the end of the reporting period and the average value at risk during the year, or (f) other ways of reporting quantitative information as internally developed. Describe contract reclassifications (including partial reclassifications) between temporary and permanent equity, the reason for the reclassification, and the impact on the issuer's financial statements for freestanding derivative contracts that are indexed to, and potentially settled in, the company's own stock. The determination of how to partially reclassify a contract subject to EITF 00-19 is an accounting policy decision and should be disclosed as such. Includes also a financial instrument subject to a registration payment arrangement. Total increases (decreases) in allowances and reserves, the valuation and qualifying accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability established to represent expected future costs. The difference between the carrying amount of the instrument recorded as temporary equity prior to adoption of FSP EITF 00-19-2 and the carrying amount reclassified to permanent equity upon the adoption of FSP EITF 00-19-2. Recorded as a cumulative effect adjustment to the beginning balance of retained earnings. The carrying amount of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) at balance sheet date. If the security is not redeemable currently (for example, because a contingency has not been met), and it is not probable that the security will become redeemable, provide the reason why it is not probable that the security will become redeemable. Description and amounts of significant related party transactions by the nature of the related party relationship(s). Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates. Reduction in cash due to no longer including the former subsidiary's cash in the consolidated entity's cash. The carrying amount (fair value) as of the balance sheet date of interests in financial instruments (typically securitized receivables) that continue to be held (which are generally not involved in the collection of principal) following transfer of significant portions of such financial instruments to other parties. Such interests could be ancillary cash flows and interest-only strips. Carrying amount as of the balance sheet date of interest costs that were capitalized to properties under development during the land development and home construction period of a project, and which are included in inventory. Carrying amount as of the balance sheet date, net of valuation allowances and impairment losses, of costs of land expected to be developed in the near term plus capitalized costs of development for purposes of selling completed units to home buyers or commercial or industrial entities for their use in their operations. Carrying amount as of the balance sheet date of capitalized construction costs of homes for future sale. The net carrying amount as of the balance sheet date of the sum of the various components of an operative builder's inventory, including finished homes. Operative builders primarily consist of entities that develop land, construct residential homes and commercial and industrial buildings thereon, and sell them to home buyers and operators of the commercial and industrial properties. The amount of interest previously capitalized in inventory purchased in the period. The amount of interest costs that had been capitalized to inventory which were charged to cost of sales during the period. The amount of interest capitalized to an operative builder's inventory during the period. Total increase (decrease) in capitalized interest costs in inventory for the period. Discloses the total purchase price of land option agreements that were not consolidated as of the balance sheet date because the entity was not the primary beneficiary of the arrangement. Describe dividend policy for Income Security Deposits (ISD). Income security deposits pay a regular dividend equal to all cash in excess of current operating needs or for other securities that intend to pay significant dividends, Describe the associated risks and limitations of Income Security Deposits (ISD). For instance, the discretionary nature of dividends. Income security deposits pay a regular dividend equal to all cash in excess of current operating needs or for other securities that intend to pay significant dividends, Describe the forward-looking cash flows associated with Income Security Deposits (ISD). Income security deposits pay a regular dividend equal to all cash in excess of current operating needs or for other securities that intend to pay significant dividends, This text block may contain all or parts of the required disclosures for oil and gas producing activities in tables or other formats. Carrying amount as of the balance sheet date of an expected excess of costs to perform servicing of financial instruments under a servicing contract in excess of expected revenues thereunder. The recorded balance, net of any applicable reductions (for example, unamortized accretable yield and other-than-temporary impairments), for certain contractual rights to receive money on demand or on fixed or determinable dates (that is, loans) accounted for as available-for-sale debt securities with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. The recorded balance, net of any applicable reductions (for example, unamortized accretable yield and other-than-temporary impairments), for certain contractual rights to receive money on demand or on fixed or determinable dates (that is, loans) accounted for as debt securities with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. The recorded balance, net of any applicable reductions (for example, unamortized accretable yield and other-than-temporary impairments), for certain contractual rights to receive money on demand or on fixed or determinable dates (that is, loans) accounted for as held-to-maturity debt securities with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. The recorded balance, net of any applicable reductions (for example, unamortized accretable yield and allowance for loan losses), for certain contractual rights to receive money on demand or on fixed or determinable dates (that is, loans) not accounted for debt securities with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable. For loans and debt securities with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, disclose how payments received in advance are considered in the determination of the total undiscounted amount of all uncollected contractual principal and contractual interest payments both past due and scheduled for the future less any reduction by the investor (that is, contractual cash flows) and the investor's estimate, at acquisition, of the amount and timing of undiscounted principal, interest and other cash flows expected to be collected (that is, cash flows expected to be collected). A description of the temporary difference for which a deferred tax liability has not been recognized because of the exceptions to comprehensive recognition of deferred taxes, specifically temporary differences related to investments in foreign subsidiaries and foreign corporate joint ventures that are essentially permanent in duration if determination of that liability is not practicable or a statement that determination is not practical, or other temporary differences such as undistributed domestic earnings, the bad debt reserve for tax purposes of a U.S. savings and loan association or other qualified thrift lender, the policyholders' surplus of a life insurance enterprise, and the statutory reserve funds of a steamship enterprise. The effect on asset, liability and equity accounts of the fresh-start entry, which is made to the preconfirmation balance sheet to arrive at the postconfirmation balance sheet. The types of fresh-start entries made to preconfirmation balance sheet to arrive at postconfirmation balance sheet. These adjustments may include, but are not limited to: discharge of debt, exchange of stock, revaluation of assets and revaluation of liabilities. A type of debt instrument that embody an unconditional obligation requiring the issuer to redeem the securities by transferring the assets at a specified or determinable date (or dates) or upon an event that is certain to occur, that is not secured by physical assets or other collateral. Debentures are backed only by the general creditworthiness and reputation of the issuer. Both corporations and governments frequently issue this type of bond to secure capital. Like other types of bonds, debentures are documented in an indenture. Includes disclosure of claims held for amounts due a company. Examples include trade accounts receivables, notes receivables, loans receivables. Sources of funds such as loans and equity used to finance the leveraged buyout and the uses of those funds in the leveraged buyout to repurchase outstanding equity and options, to repay debt, to pay management bonuses, and so forth. This element may be used as a single block of text to encapsulate the all disclosures regarding the sources and uses of cash in a leveraged buyout transaction. This item represents the amount of amortization of purchase discount related to an investment in debt securities. The purchase discount is amortized to income over the life (holding period) of the security to arrive at an amount of periodic interest income which results in a constant effective yield on the investment. This item represents the amount of amortization of purchase premium related to an investment in debt securities. The purchase premium is amortized to expense over the life (holding period) of the security to arrive at an amount of periodic interest income which results in a constant effective yield on the investment. For commercial loans not accounted for as debt securities, with evidence of deterioration of credit quality since origination that were acquired by completion of a transfer for which it is probable, at acquisition, that the investor will be unable to collect all contractually required payments receivable, the amount at which that asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing parties, that is, other than in a forced or liquidation sale at the date of acquisition. Summarization of information required and determined to be disclosed concerning all significant concentrations of credit risk, including credit risk and market risk, arising from all financial instruments (as defined), whether from an individual counterparty or groups of counterparties. Such disclosure may also include quantitative information about the market risks of financial instruments that is consistent with the way the Company manages or adjusts those risks. This element represents a number of concepts which are required or desirable disclosure items concerning all significant concentrations of credit risk, including credit risk and market risk, arising from all financial instruments (as defined), whether from an individual counterparty or groups of counterparties. Provides the general information items required or determined to be disclosed with respect to all significant concentrations of credit risk, including credit risk and market risk, arising from all financial instruments (as defined), whether from an individual counterparty or groups of counterparties. This item represents the maximum amount of loss due to credit risk that, based on the gross fair value of the financial instrument, would be incurred if parties to the financial instruments that make up the concentration failed completely to perform according to the terms of the contracts and the collateral or other security, if any, for the amount due proved to be of no value. This element represents information about the (shared) activity, region, or economic characteristic that identifies the specific concentration of to the financial instrument (as defined). This elements represents a description of the policy governing collateral or other security requirements in support of financial instruments (as defined) subject to credit risk, information about access to that collateral or other security, and the nature and a brief description of the collateral or other security supporting those financial instruments (as defined). This element describes the policy of entering into master netting arrangements to mitigate the credit risk of financial instruments (as defined), information about the arrangements for which the entity is a party, and a brief description of the terms of those arrangements, including the extent to which they would reduce the entity's maximum amount of loss due to credit risk. This item represents the encouraged disclosure providing more details about the current positions and perhaps activity during the period concerning market risks of affecting the financial instrument (as defined) in a manner that is consistent with the way the Company manages or adjusts for those risks. This item represents the encouraged disclosure providing information about the hypothetical effects on other comprehensive income (a separate component of shareholders' equity), net assets, or annual income which several possible changes in market prices of the associated financial instrument (as defined) may have, in a manner that is consistent with the way the Company manages or adjusts for those risks. This item represents the encouraged disclosure to provide a gap analysis of the affect that interest rate repricing or changing maturity dates may have on the associated financial instrument (as defined), in a manner that is consistent with the way the Company manages or adjusts for those risks. This item represents the encouraged disclosure to provide information regarding the duration of the financial instrument (as defined). This item represents the value at risk from derivatives and from other positions at the end of the reporting period. This item represents the average value at risk during the year from derivatives and from other positions held by the Company as of the date of the balance sheet. This element represents certain statement of financial position captions which represent a class of financial instruments (as defined) or which may include an individual financial instrument (as defined) for which concentration of risk disclosures are being provided. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This element represents the disclosure related to the fair value measurement of assets and liabilities which includes [financial] instruments measured at fair value that are classified in stockholders' equity. Such assets and liabilities may be measured on a recurring or nonrecurring basis. The disclosures which may be required or desired include: (1) for assets and liabilities measured on a recurring basis, disclosure may include: (a) the fair value measurements at the reporting date; (b) the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets or liabilities (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3); (c) for fair value measurements using sig nificant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (i) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (ii) purchases, sales, issuances, and settlements (net); (iii) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs); (d) the amount of the total gains or losses for the period in subparagraph (c)(i) above included in earnings (or changes in net assets) that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date and a description of where those unrealized gains or losses are reported in the statement of income (or activities); (e) the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period and (2) for assets and liabilities that are measured at fair value on a nonrecurring basis (for example, impaired assets) disclosure may include, in addition to (a) above: (a) the reasons for the fair value measurements recorded; (b) the same as (b) above; (c) for fair value measurements using significant unobservable inputs (Level 3), a description of the inputs and the information used to develop the inputs; and (d) the valuation technique(s) used to measure fair value and a discussion of changes, if any, in the valuation technique(s) used to measure similar assets and/or liabilities in prior periods. Provides the general information items required or determined to be disclosed with respect to all significant concentrations of credit risk arising from all financial instruments (as defined), whether from an individual counterparty or groups of counterparties. Provides the general information items required or determined to be disclosed with respect to all significant concentrations of market risk arising from all financial instruments (as defined), whether from an individual counterparty or groups of counterparties. This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. States the weighted average interest rate on accounts receivable from retail land sales. Describes the components of disclosed captions in the financial statements and inventory note, and provides relevant, pertinent information additional to the accounting policy note. Describes an entity's accounting policy for the timing and amount of revenue recognized on retail sales of real estate. The entity also may disclose how it recognizes cost of sales on such transactions, and its treatment of any unearned or deferred revenue that arises from the transaction. Describes the accounting policies that pertain to entities that primarily develop and then sell real property at retail or otherwise. Describes a real estate developer's accounting policy and methodologies used for (i) capitalizing to inventory the interest costs incurred on land development, home construction, and building construction projects, (ii) charging such capitalized costs against earnings, including identification of the line item captions reflecting such expense (typically cost of sales), and (iii) allocating such costs to projects. Describes the entity's accounting policies and methodologies for capitalizing costs incurred as inventory, determining carrying values, recognizing impairment; and the timing of and methods used for charging inventory to cost of sales. Describes a real estate developer's accounting policy and methodologies used for including or excluding land under option arrangements in its financial reports, which may include a discussion of options on land owned by variable interest entities, and timing and manner in which related impairment losses are determined and recognized. The carrying amount as of the balance sheet date of all of a real estate developer's inventories that are either not otherwise specified in the taxonomy or are not separately reported by the entity. In the year of initial application of the recognition provisions of SFAS 158, usage of text block to disclose the incremental effects on individual asset, liability or equity line items in the year-end statement of financial position. In the year of initial application of the recognition provisions of SFAS 158, schedule disclosing the incremental effects on individual asset, liability or equity line items in the year-end statement of financial position. In the year of initial application of the recognition provisions of SFAS 158, indicate the individual asset, liability or equity line items in the year-end statement of financial position that are incrementally affected. In the year of initial application of the recognition provisions of SFAS 158, indicate the individual asset, liability or equity line items in the year-end statement of financial position that are incrementally affected. Carrying amount net of impairment reserves as of the balance sheet date primarily consisting of deposits for land purchases (including option payments), related acquisition costs, and land which is not expected to be developed in the next two years. The amount of previously capitalized interest in inventory that was charged against earnings in the period. Reflects the carrying amount of the commercial, industrial and residential land and buildings sold during the period plus certain overhead and other costs to place the real estate in saleable condition, but excluding capitalized interest costs. Reflects for the period the total of the carrying amount of the commercial, industrial and residential land and buildings sold plus certain overhead and other costs incurred to place the real estate in saleable condition, capitalized interest costs in the properties sold, and inventory impairment losses recognized. In the year of initial application of the recognition provisions of SFAS 158, disclose the incremental effects on individual asset, liability or equity line items in the year-end statement of financial position. In the year of initial application of the recognition provisions of SFAS 158, disclose the incremental effects on individual asset line items in the year-end statement of financial position. In the year of initial application of the recognition provisions of SFAS 158, disclose the incremental effects on individual liability or equity line items in the year-end statement of financial position. In the year of initial application of the recognition provisions of SFAS 158, disclose the balances of individual asset line items in the year-end statement of financial position that are incrementally affected. In the year of initial application of the recognition provisions of SFAS 158, disclose the changes in individual asset line items in the year-end statement of financial position that are incrementally affected. In the year of initial application of the recognition provisions of SFAS 158, disclose the balances of individual liability or equity line items in the year-end statement of financial position that are incrementally affected. In the year of initial application of the recognition provisions of SFAS 158, disclose the changes in individual liability or equity line items in the year-end statement of financial position that are incrementally affected. This element represents the disclosure related to assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures which may be required or desired include: (1) the fair value measurements at the reporting date; (2) the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3); (3) for fair value measurements using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the follo wing: (a) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (b) purchases, sales, issuances, and settlements (net); (c) transfers in and out of Level 3 (for example, transfers due to changes in the observability of significant inputs); (4) the amount of the total gains or losses for the period in subparagraph (3)(a) above included in earnings (or changes in net assets) that are attributable to the change in unrealized gains or losses relating to those assets and still held at the reporting date and a description of where those unrealized gains or losses are reported in the statement of income (or activities); and (5) the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. Summarization of information required and determined to be disclosed concerning assets, including [financial] instruments that are classified in stockholders' equity, which are measured at fair value on a recurring basis. This element represents a number of concepts which are required or desirable disclosure items concerning assets, including [financial] instruments that are classified in stockholders' equity, which are measured at fair value on a recurring basis. Provides the general information items required or determined to be disclosed with respect to assets, including [financial] instruments that are classified in stockholders' equity, which are measured at fair value on a recurring basis. This element represents certain statement of financial position asset captions which represent a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. This element represents a certain statement of financial position asset caption which represents a class of assets, or which may include an individual asset, measured at fair value on a recurring basis. This element represents the disclosure related to liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures which may be required or desired include: (1) the fair value measurements at the reporting date; (2) the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical liabilities (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3); (3) for fair value measurements using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributab le to the following: (a) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (b) purchases, sales, issuances, and settlements (net); (c) transfers in and out of Level 3 (for example, transfers due to changes in the observability of significant inputs); (4) the amount of the total gains or losses for the period in subparagraph (3)(a) above included in earnings (or changes in net assets) that are attributable to the change in unrealized gains or losses relating to those liabilities and still held at the reporting date and a description of where those unrealized gains or losses are reported in the statement of income (or activities); and (5) the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the p eriod. Summarization of information required and determined to be disclosed concerning liabilities, including [financial] instruments that are classified in stockholders' equity, which are measured at fair value on a recurring basis. This element represents a number of concepts which are required or desirable disclosure items concerning liabilities, including [financial] instruments that are classified in stockholders' equity, which are measured at fair value on a recurring basis. This element represents a number of concepts which are required or desirable disclosure items concerning liabilities, including [financial] instruments that are classified in stockholders' equity, which are measured at fair value on a recurring basis. This element represents certain statement of financial position liability captions which represent a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. Description of material contingencies of the parent company unless separately disclosed in the consolidated statements. Amount of long-term debt of the parent company maturing within one year following the date of the latest balance sheet presented in the financial statements, if not separately disclosed in the consolidated statements. Amount of long-term debt of the parent company maturing in year two following the date of the latest balance sheet presented in the financial statements, if not separately disclosed in the consolidated statements. Amount of long-term debt of the parent company maturing in year three following the date of the latest balance sheet presented in the financial statements, if not separately disclosed in the consolidated statements. Amount of long-term debt of the parent company maturing in year four following the date of the latest balance sheet presented in the financial statements, if not separately disclosed in the consolidated statements. Amount of long-term debt of the parent company maturing in year Five following the date of the latest balance sheet presented in the financial statements, if not separately disclosed in the consolidated statements. Amount of long-term debt of the parent company maturing after five years following the date of the latest balance sheet presented in the financial statements, if not separately disclosed in the consolidated statements. For annual periods only, this element may be used to identify the combined disclosure of the valuation techniques used to measure fair value, and a discussion of changes in valuation techniques, if any, applied during the period to each separate major category of assets and liabilities. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. This element represents, for the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issuances, and settlements (net); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs). Summarization of information required and determined to be provided for purposes of reconciling beginning and ending balances of fair value measurements of assets using significant unobservable inputs (Level 3). Such reconciliation, separately presenting changes during the period, at a minimum, may include: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issuances, and settlements (net); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs). This element represents a number of concepts which are required or determined to be provided for purposes of reconciling beginning and ending balances of fair value measurements of assets using significant unobservable inputs (Level 3). Such reconciliation, separately presenting changes during the period, at a minimum, may include: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issuances, and settlements (net); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of signif icant inputs). This element provides general categories of investment (assets) for which the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issuances, and settlements (net); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs). This element represents the line items associated with the reconciliation of beginning and ending balances of assets which are measured at fair value on a recurring basis using significant unobservable inputs (Level 3). This element represents an asset measured at fair value using significant unobservable inputs (Level 3) which is required for reconciliation purposes of beginning and ending balances. This element represents total gains or losses for the period (realized and unrealized), arising from assets measured at fair value on a recurring basis using unobservable inputs (Level 3), which are included in earnings or resulted in a change in net asset value. This element represents a description of where the gains or losses for the period (realized and unrealized), arising from assets measured at fair value on a recurring basis using unobservable inputs (Level 3), are included in earnings or the statement of financial position. This element represents total gains or losses for the period (realized and unrealized), arising from assets measured at fair value on a recurring basis using unobservable inputs (Level 3), which are included in other comprehensive income (a separate component of shareholders' equity. This element represents purchases, sales, issuances, and settlements (net) which have taken place during the period in relation to assets measured at fair value on a recurring basis using unobservable inputs (Level 3). This element represents [net] transfers in to and out of assets measured at fair value on a recurring basis using unobservable inputs (Level 3) which have taken place during the period. This element represents the net change of assets measured at fair value on a recurring basis using unobservable inputs (Level 3) which have taken place during the period. Such net change may be comprised of changes in fair value (gains or losses) whether realized or unrealized that have been included in earnings, changed net asset value, or other comprehensive income (a separate component of shareholders' equity); purchases, sales, issuances, or settlements of assets; and net transfers in to or out of this category within the fair value hierarchy. This element represents, for the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issuances, and settlements (net); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs). Summarization of information required and determined to be provided for purposes of reconciling beginning and ending balances of fair value measurements of liabilities using significant unobservable inputs (Level 3). Such reconciliation, separately presenting changes during the period, at a minimum, may include: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issuances, and settlements (net); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs). This element provides general categories of investment (liabilities) for which the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issuances, and settlements (net); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs). This element represents a number of concepts which are required or determined to be provided for purposes of reconciling beginning and ending balances of fair value measurements of liabilities using significant unobservable inputs (Level 3). Such reconciliation, separately presenting changes during the period, at a minimum, may include: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issuances, and settlements (net); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observabi lity of significant inputs). This element represents a liability measured at fair value using significant unobservable inputs (Level 3) which is required for reconciliation purposes of beginning and ending balances. This element represents total gains or losses for the period (realized and unrealized), arising from liabilities measured at fair value on a recurring basis using unobservable inputs (Level 3), which are included in earnings or resulted in a change in net asset value. This element represents total gains or losses for the period (realized and unrealized), arising from liabilities measured at fair value on a recurring basis using unobservable inputs (Level 3), which are included in other comprehensive income (a separate component of shareholders' equity. This element represents purchases, sales, issuances, and settlements (net) which have taken place during the period in relation to liabilities measured at fair value on a recurring basis using unobservable inputs (Level 3). This element represents [net] transfers in to and out of liabilities measured at fair value on a recurring basis using unobservable inputs (Level 3) which have taken place during the period. This element represents the net change of liabilities measured at fair value on a recurring basis using unobservable inputs (Level 3) which have taken place during the period. Such net change may be comprised of changes in fair value (gains or losses) whether realized or unrealized that have been included in earnings, changed net asset value, or other comprehensive income (a separate component of shareholders' equity); purchases, sales, issuances, or settlements of assets; and net transfers in to or out of this category within the fair value hierarchy. This element represents a description of where the gains or losses for the period (realized and unrealized), arising from liabilities measured at fair value on a recurring basis using unobservable inputs (Level 3), are included in earnings or the statement of financial position. Disclosure for warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the wa rrants or rights are exercisable, and the price at which the warrant or right is exercisable. Describe the class or type of warrant or right outstanding. Warrants and rights represent derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Class A of Capital Units. Class B of Capital Unit. The interest rate used to adjust for the time value of money for the pension plan. An assumption as to the rate of return on plan assets reflecting the average rate of earnings expected on the funds invested or to be invested to provide for the benefits included in the projected benefit obligation. Expected rate of compensation increases (for pay-related plans). The specific source data used to support the discount rate should be included either in the financial statement notes or the critical accounting policies section in MD&A. If the discount rate is published long-term bond indices, disclose how the timing and amount of cash outflows related to the bonds included in the indices match the plan's defined benefit payments. If there are differences between the terms of the bonds and the terms of the benefit obligations, disclose how the differences were considered in the selection of the discount rate. The amount of the quarterly rental payments Due under the lease entered into in connection with the transactions involving the sale of property to another party and the lease of the property back to the seller. This element represents disclosure of the total amount of gains or losses for the period which are included in earnings or resulted in a change to net assets which gains or losses have arisen from the use of significant unobservable inputs (Level 3) to measure the fair value of assets and liabilities. such gains or losses are attributable to the change in unrealized gains or losses relating to those assets and liabilities so valued which are still held at the reporting date and which change should also be considered for disclosure; it may be expected that a description of Where those unrealized gains or losses are reported in the statement of income or the statement of financial position would also be disclosed. This item represents the amount of the total gains or losses for the period which are included in earnings (or changes in net assets) in trading revenues that are attributable to the change in unrealized gains or losses relating to those assets still held at the reporting date for which fair value is measured on a recurring basis using significant unobservable inputs (Level 3). This item represents the amount of the total gains or losses for the period which are included in earnings (or changes in net assets) in investment income that are attributable to the change in unrealized gains or losses relating to those assets still held at the reporting date for which fair value is measured on a recurring basis using significant unobservable inputs (Level 3). This item represents the amount of the total gains or losses for the period which are included in earnings (or changes in net assets) in other income that are attributable to the change in unrealized gains or losses relating to those assets still held at the reporting date for which fair value is measured on a recurring basis using significant unobservable inputs (Level 3). This item represents the amount of the total change in unrealized gains or losses for the period which are included in earnings (or changes in net assets) in trading revenues relating to those assets still held at the reporting date for which fair value is measured on a recurring basis using significant unobservable inputs (Level 3). This item represents the amount of the total change in unrealized gains or losses for the period which are included in earnings (or changes in net assets) in investment income relating to those assets still held at the reporting date for which fair value is measured on a recurring basis using significant unobservable inputs (Level 3). This item represents the amount of the total change in unrealized gains or losses for the period which are included in earnings (or changes in net assets) in other income relating to those assets still held at the reporting date for which fair value is measured on a recurring basis using significant unobservable inputs (Level 3). This item represents a description of where unrealized gains or losses are reported in the statement of income or statement of financial position relating to those assets still held at the reporting date for which fair value is measured on a recurring basis using significant unobservable inputs (Level 3). This item represents the amount of the total gains or losses for the period which are included in earnings (or changes in net assets) in trading revenues that are attributable to the change in unrealized gains or losses relating to those liabilities still held at the reporting date for which fair value is measured on a recurring basis using significant unobservable inputs (Level 3). This item represents the amount of the total change in unrealized gains or losses for the period which are included in earnings (or changes in net assets) in trading revenues relating to those liabilities still held at the reporting date for which fair value is measured on a recurring basis using significant unobservable inputs (Level 3). This item represents the amount of the total gains or losses for the period which are included in earnings (or changes in net assets) in investment income that are attributable to the change in unrealized gains or losses relating to those liabilities still held at the reporting date for which fair value is measured on a recurring basis using significant unobservable inputs (Level 3). This item represents the amount of the total change in unrealized gains or losses for the period which are included in earnings (or changes in net assets) in investment income relating to those liabilities still held at the reporting date for which fair value is measured on a recurring basis using significant unobservable inputs (Level 3). This item represents the amount of the total gains or losses for the period which are included in earnings (or changes in net assets) in other income that are attributable to the change in unrealized gains or losses relating to those liabilities still held at the reporting date for which fair value is measured on a recurring basis using significant unobservable inputs (Level 3). This item represents the amount of the total change in unrealized gains or losses for the period which are included in earnings (or changes in net assets) in other income relating to those liabilities still held at the reporting date for which fair value is measured on a recurring basis using significant unobservable inputs (Level 3). This item represents a description of where unrealized gains or losses are reported in the statement of income or statement of financial position relating to those liabilities still held at the reporting date for which fair value is measured on a recurring basis using significant unobservable inputs (Level 3). The end date for recovery of the individual regulatory current asset in a schedule of regulatory current assets. The end date for recovery of the individual regulatory noncurrent liability in a schedule of regulatory noncurrent liabilities The amount of revenue recognized in the period from the sale of homes. Amount recognized as an operating expense or loss during the period to reduce the carrying amount of a project that has been impaired but not abandoned. The maximum number of shares that could be issued to net share settle a contract, if applicable. If a contract does not have a fixed or determinable maximum number of shares that may be required to be issued, disclose the fact that a potentially infinite number of shares could be issued to settle the contract. The settlement date or dates of the freestanding contract. Describe the entity's accounting for the freestanding option contract. For instance, the classification is either an asset, liability or equity. Describe the settlement alternatives of the freestanding contract as either (i) physical settlement; (ii) net-share settlement; or, (iii) net-cash settlement. Physical settlement is when the party designated in the contract as the buyer delivers the full stated amount of cash to the seller, and the seller delivers the full stated number of shares to the buyer. Net-share settlement is when the party with a loss delivers to a party with a gain shares with a current fair value equal to the gain. Net-cash settlement is when the party with a loss delivers to the party with a gain a cash payment equal to the gain, and no shares are exchanged. Discuss also who controls the settlement alternatives and the maximum number of shares that could be required to be issued to net share settle a contract. If a contract does not have a fixed or determin able maximum number of shares that may be required to be issued, the fact that a potentially infinite number of shares could be required to be issued to settle the contract should be disclosed. State the current fair value of each settlement alternative for each freestanding contract. This could be denominated in monetary terms or quantities of shares. State also how changes in the price of the issuer's equity instruments affect the settlement amounts. Disclose option contract reclassifications (in whole or in part) into (or out of) permanent and/or temporary equity during the life of the freestanding contract, the reason for the reclassification, and the impact on the issuer's financial statements. If partially reclassified, disclose the accounting policy decision made to partially reclassify the freestanding option contract. This element provides a description of the type of freestanding contract issued by a Company that is indexed to, and potentially settled in, a Company's own stock; specifically, the pertinent rights and privileges of the securities outstanding. The per share price of the Company's stock at which the contract holder of the freestanding contract has the right to purchase or sell the Company's stock at a future date The maximum number of shares that could be issued to net share settle a contract, if applicable. If a contract does not have a fixed or determinable maximum number of shares that may be required to be issued, disclose the fact that a potentially infinite number of shares could be issued to settle the contract. The settlement date or dates of the freestanding contract. Describe the entity's accounting for the freestanding forward contract. For instance, the classification is either an asset, liability or equity. Describe the settlement alternatives of the freestanding contract as either (i) physical settlement; (ii) net-share settlement; or, (iii) net-cash settlement. Physical settlement is when the party designated in the contract as the buyer delivers the full stated amount of cash to the seller, and the seller delivers the full stated number of shares to the buyer. Net-share settlement is when the party with a loss delivers to a party with a gain shares with a current fair value equal to the gain. Net-cash settlement is when the party with a loss delivers to the party with a gain a cash payment equal to the gain, and no shares are exchanged. Discuss also who controls the settlement alternatives and the maximum number of shares that could be required to be issued to net share settle a contract. If a contract does not have a fixed or determinable maximum number of shares that may be required to be issued, the fact that a potentially infinite number of shares could be required to be issued to settle the contract should be disclosed. State the current fair value of each settlement alternative for each freestanding contract. This could be denominated in monetary terms or quantities of shares. State also how changes in the price of the issuer's equity instruments affect the settlement amounts. Disclose forward contract reclassifications (in whole or in part) into (or out of) permanent and/or temporary equity during the life of the freestanding contract, the reason for the reclassification, and the impact on the issuer's financial statements. If partially reclassified, disclose the Company's accounting policy for partial reclassifications. This item represents the amount of assets or liabilities, including [financial] instruments that are classified in stockholders' equity, which are measured at fair value on either a recurring or nonrecurring basis and fall within Level 1 of the fair value measurements hierarchy. Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. This item represents the amount of assets or liabilities, including [financial] instruments that are classified in stockholders' equity, which are measured at fair value on either a recurring or nonrecurring basis and fall within Level 2 of the fair value measurements hierarchy. Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs include the following: (a) quoted prices for similar assets or liabilities in active markets; (b) quoted prices for identical or similar assets or liabilities in markets that are not active, that is, markets in which there are few transactions for the asset or liability, the prices are not current, or price quotations vary substantially either over time or among market makers (for example, some brokered markets), or in which little information is released publicly (for example, a principal-to-principal market); (c) inputs other than quoted prices that are observable for the asset or liability (for example, interest rates and yield curves observable at commonly quoted intervals, volatilities, prepayment speeds, loss severities, credit risks, and default rates); or (d) inputs that are derived principally from or corroborated by observable market data by correlation or other means (market-corroborated inputs). This item represents the amount of assets or liabilities, including [financial] instruments that are classified in stockholders' equity, which are measured at fair value on either a recurring or nonrecurring basis and fall within Level 3 of the fair value measurements hierarchy. Level 3 inputs are unobservable inputs for the asset or liability. Unobservable inputs are used to measure fair value to the extent that observable inputs are not available; such as, when there is little, if any, market activity for the asset or liability at the measurement date. For annual periods only, this element may be used to identify the disclosure of the valuation techniques used to measure fair value, and a discussion of changes in valuation techniques, if any, used to measure similar assets in prior periods (non-recurring basis). This element represents the difference between the carrying value of the asset before being adjusted to fair value as of the reporting date and its reported estimated fair value as of the reporting date. This element represents certain statement of financial position asset captions which represent a class of assets, or which may include an individual asset, measured at fair value on a nonrecurring basis. Inventories not expected to be converted to cash, sold or exchanged within the normal operating cycle. 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 net of accumulated depreciation. The total of the lessor's net investment in nonoperating or leveraged leases, receivable more than one year from the balance sheet date. Total investments in (A) an entity in which the company has significant influence, but does not have control, (B) subsidiaries that are not required to be consolidated and are accounted for using the equity and or cost method. Investments in an entity that is affiliated with the reporting entity by means of direct or indirect ownership, (C) an entity in which the reporting entity shares control of the entity with another party or group, and (D) an entity in which the company has significant influence, but does not have control. This item represents investments in debt securities which are categorized as held-to-maturity and that have scheduled maturities more than one year from the balance sheet date or operating cycle, if longer; such investments are normally measured at amortized cost (carrying value) unless circumstances indicate that the value to be recovered from the investment is less than its carried amount. The held-to-maturity category is for those securities that the Company has the positive intent and ability to hold until maturity. Investments held in physical commodities, such as gold, silver, platinum, crude oil, coal, sugar, rice, wheat. The lowest stated interest rate within the mortgage loans included in the loan grouping. The highest stated interest rate within the mortgage loans included in the loan grouping. Amount of principal due on loans that have been delinquent, which may exclude loans having interest delinquent for three months or less, as of the balance sheet date that were acquired from controlled and other affiliates. This element represents various capitalized rights and intangible assets, excluding goodwill, having a projected indefinite period of benefit. This element represents the sum of all intangible assets having statutory or estimated useful lives. Carrying amount as of the balance sheet date of investments in power and distribution projects that are expected to be realized after one year from the balance sheet date or beyond one operating cycle, if longer. Long-lived assets that are held for sale apart from normal operations and anticipated to be sold in less than one year. The amount of capitalized costs of regulated entities that are not expected to be recovered through revenue sources within one year of the balance sheet date or the normal operating cycle, if longer. The discounted future value of a contract to purchase gas at favorable prices that is expected to be realized after one year (or beyond the operating cycle if longer). This element represents, for annual periods only, the valuation techniques used to measure fair value, and a discussion of changes in valuation techniques, if any, used to measure similar assets in prior periods (non-recurring basis). This element represents, for annual periods only, the valuation techniques used to measure fair value, and a discussion of changes in valuation techniques, if any, used to measure similar assets in prior periods (non-recurring basis). This element represents, for annual periods only, the valuation techniques used to measure fair value, and a discussion of changes in valuation techniques, if any, used to measure similar assets in prior periods (non-recurring basis). This element represents, for annual periods only, the valuation techniques used to measure fair value, and a discussion of changes in valuation techniques, if any, used to measure similar assets in prior periods (non-recurring basis). This element represents, for annual periods only, the valuation techniques used to measure fair value, and a discussion of changes in valuation techniques, if any, used to measure similar assets in prior periods (non-recurring basis). This element represents, for annual periods only, the valuation techniques used to measure fair value, and a discussion of changes in valuation techniques, if any, used to measure similar assets in prior periods (non-recurring basis). This element represents, for annual periods only, the valuation techniques used to measure fair value, and a discussion of changes in valuation techniques, if any, used to measure similar assets in prior periods (non-recurring basis). This element represents, for annual periods only, the valuation techniques used to measure fair value, and a discussion of changes in valuation techniques, if any, used to measure similar assets in prior periods (non-recurring basis). This element represents, for annual periods only, the valuation techniques used to measure fair value, and a discussion of changes in valuation techniques, if any, used to measure similar assets in prior periods (non-recurring basis). This element represents, for annual periods only, the valuation techniques used to measure fair value, and a discussion of changes in valuation techniques, if any, used to measure similar assets in prior periods (non-recurring basis). This element represents, for annual periods only, the valuation techniques used to measure fair value, and a discussion of changes in valuation techniques, if any, used to measure similar assets in prior periods (non-recurring basis). This element represents, for annual periods only, the valuation techniques used to measure fair value, and a discussion of changes in valuation techniques, if any, used to measure similar assets in prior periods (non-recurring basis). This element represents, for annual periods only, the valuation techniques used to measure fair value, and a discussion of changes in valuation techniques, if any, used to measure similar assets in prior periods (non-recurring basis). This item represents, for each major category of assets and liabilities, a description of the inputs and the information used to develop the inputs for fair value measurements using significant unobservable inputs (Level 3). This item represents a description of the inputs and the information used to develop the inputs for fair value measurement using significant unobservable inputs (Level 3) as applied to the identified [major] category of asset or liability. This item represents a description of the inputs and the information used to develop the inputs for fair value measurement using significant unobservable inputs (Level 3) as applied to the identified [major] category of asset or liability. This item represents a description of the inputs and the information used to develop the inputs for fair value measurement using significant unobservable inputs (Level 3) as applied to the identified [major] category of asset or liability. This item represents a description of the inputs and the information used to develop the inputs for fair value measurement using significant unobservable inputs (Level 3) as applied to the identified [major] category of asset or liability. This item represents a description of the inputs and the information used to develop the inputs for fair value measurement using significant unobservable inputs (Level 3) as applied to the identified [major] category of asset or liability. This item represents a description of the inputs and the information used to develop the inputs for fair value measurement using significant unobservable inputs (Level 3) as applied to the identified [major] category of asset or liability. This item represents a description of the inputs and the information used to develop the inputs for fair value measurement using significant unobservable inputs (Level 3) as applied to the identified [major] category of asset or liability. This item represents a description of the inputs and the information used to develop the inputs for fair value measurement using significant unobservable inputs (Level 3) as applied to the identified [major] category of asset or liability. This item represents a description of the inputs and the information used to develop the inputs for fair value measurement using significant unobservable inputs (Level 3) as applied to the identified [major] category of asset or liability. This item represents a description of the inputs and the information used to develop the inputs for fair value measurement using significant unobservable inputs (Level 3) as applied to the identified [major] category of asset or liability. This item represents a description of the inputs and the information used to develop the inputs for fair value measurement using significant unobservable inputs (Level 3) as applied to the identified [major] category of asset or liability. This item represents a description of the inputs and the information used to develop the inputs for fair value measurement using significant unobservable inputs (Level 3) as applied to the identified [major] category of asset or liability. This item represents a description of the inputs and the information used to develop the inputs for fair value measurement using significant unobservable inputs (Level 3) as applied to the identified [major] category of asset or liability. For each annual statement of income presented, the net transition asset or obligation recognized as a reclassification adjustment of other comprehensive income as a result of being recognized as a component of net periodic benefit cost for the period. For each annual statement of income presented, the aggregate net gain or loss recognized in other comprehensive income, including amounts arising during the period and reclassification adjustments of other comprehensive income as a result of being recognized as components of net periodic benefit cost for the period. For each annual statement of income presented, the aggregate net prior service cost or credit recognized in other comprehensive income, including amounts arising during the period and reclassification adjustments of other comprehensive income as a result of being recognized as components of net periodic benefit cost for the period. The aggregate amount in accumulated other comprehensive income expected to be recognized as a component of net periodic benefit cost over the fiscal year that follows the most recent annual statement of financial position presented (including the net gain or loss, net prior service cost or credit, and net transition asset or obligation). The amount of expense recognized in the current period that reflects the allocation of the costs of intangible assets over the expected benefit period of such assets. This element applies only to intangible assets used in the production of goods. The cash outflow from advancing money to an affiliate (an entity that is related but not strictly controlled by the entity). The cash inflow from borrowing by issuing commercial paper. This element represents disclosures relating to the Company's election to apply the fair value option for measurement and reporting of eligible financial assets and liabilities (as defined), as well as certain other eligible items (as defined) included in the statement of financial position, whether such option is elected for a single eligible item or a group of similar eligible items and is in addition to other disclosures concerning fair value which the Company may be required to provide. Such disclosure might be expected to include: (1) for items included in the statement of financial position: (a) the reasons for electing a fair value option for each eligible item or group of similar eligible items; (b) if the fair value option is elected for some but not all eligible items within a group of similar eligible items: (i) a description of those similar items an d the reasons for partial election and (ii) information of how the group of similar items relates to individual balance sheet line items; (c) for each line item in the statement of financial position that includes an item or items for which the fair value option has been elected: (i) information of how each line item in the statement of financial position relates to major categories of assets and liabilities presented in accordance with other fair value disclosures and (ii) the aggregate carrying amount of ineligible items included in each line item in the balance sheet, if any; (d) the difference between the aggregate fair value and the aggregate unpaid principal balance (assuming contractual principal amounts and fair value option elected) of: (i) loans and long-term receivables (other than securities otherwise reported at fair value) and (ii) long-term debt instruments; (e) for loans held as assets for which the fair value option has been elected:(i) the aggregate fair value of loans that are 90 days or m ore past due, (ii) if the policy is to recognize interest income separately from other changes in fair value, the aggregate fair value of loans in nonaccrual status, and (iii) the difference between the aggregate fair value and the aggregate unpaid principal balance for loans that are 90 days or more past due, in nonaccrual status, or both; (f) for investments that would have been accounted for under the equity method if the entity had not chosen to apply the fair value option, the information required for such investments, if material either individually or in the aggregate; (2) for items included in the income statement: (a) the amounts of gains and losses from fair value changes included in earnings and in which line in the income statement those gains and losses are reported whether or not combined with gains and losses from items required to be accounted for at fair value; (b) a description of how interest and dividends are measured and where they are reported in the income statement; (c) for loans and other receivables held as assets: (i) the estimated amount of gains or losses included in earnings attributable to changes in instrument-specific credit risk and (ii) how the gains or losses attributable to changes in instrument-specific credit risk were determined; (d) for liabilities with fair values that have been significantly affected during the reporting period by changes in the instrument-specific credit risk: (i) the estimated amount of gains and losses from fair value changes included in earnings that are attributable to changes in the instrument-specific credit risk, (ii) qualitative information about the reasons for those changes, and (iii) how the gains and losses attributable to changes in instrument-specific credit risk were determined; and (3) certain other disclosures as required or determined to be provided. Provides eligible items, by category required or determined to be disclosed with respect to the election to apply the fair value option for measurement and reporting of eligible financial assets and liabilities (as defined), as well as certain other eligible items (as defined) included in the statement of financial position, whether such option is elected for a single eligible item or a group of similar eligible items. This element embodies certain items identified as eligible for the fair value option that are not within the definition of financial assets and liabilities. Such items may consist of: (a) a firm commitment that would otherwise not be recognized at inception and that involves only financial instruments (for example, a forward purchase contract for a loan that is not readily convertible to cash. That commitment involves only financial instruments-a loan and cash-and would not otherwise be recognized because it is not a derivative instrument; (b) a written loan commitment; (c) the rights and obligations under an insurance contract that is not a financial instrument (because it requires or permits the insurer to provide goods or services rather than a cash settlement), but whose terms permit the insurer to settle by paying a third party to provide thos e goods or services; (d) the rights and obligations under a warranty that is not a financial instrument (because it requires or permits the warrantor to provide goods or services rather than a cash settlement) but whose terms permit the warrantor to settle by paying a third party to provide those goods or services; and (e) a host financial instrument resulting from the separation of an embedded nonfinancial derivative instrument from a nonfinancial hybrid instrument (for example, an instrument in which the value of the bifurcated embedded derivative is payable in cash, services, or merchandise but the debt host is payable only in cash). This element represents a firm commitment that would otherwise not be recognized at inception and that involves only financial instruments (for example, a forward purchase contract for a loan that is not readily convertible to cash. That commitment involves only financial instruments-a loan and cash-and would not otherwise be recognized because it is not a derivative instrument.) This element represents a written loan commitment that would otherwise not be recognized in the issuers or borrowers financial statements as the loan has not yet been funded, but which meets the definition of a financial asset or liability for eligibility of applying the fair value option. This element represents the rights and obligations under an insurance contract that is not a financial instrument (because it requires or permits the insurer to provide goods or services rather than a cash settlement), but whose terms permit the insurer to settle by paying a third party to provide those goods or services. This element represents the rights and obligations under a warranty that is not a financial instrument (because it requires or permits the warrantor to provide goods or services rather than a cash settlement) but whose terms permit the warrantor to settle by paying a third party to provide those goods or services. This element represents a host financial instrument resulting from the separation of an embedded nonfinancial derivative instrument from a nonfinancial hybrid instrument (as defined) (for example, an instrument in which the value of the bifurcated embedded derivative is payable in cash, services, or merchandise but the debt host is payable only in cash). This item represents a narrative discussing management's reasons for electing a fair value option for each eligible item or group of similar eligible items as of the date of the statement of financial position. Where the fair value option is elected for some but not all eligible items within a group of similar eligible items, this item represents a description of those similar items and the reasons for partial election. Accumulated amortization of initial direct costs that are essential to acquiring the lease and would not otherwise have been incurred without the lease agreement, including evaluating the lessee's credit condition, guarantees, and collateral and costs incurred negotiating, processing, and closing the lease agreement. Accumulated amortization of the unearned income so as to produce a constant periodic rate of return on the net investment in the lease. Where the fair value option is elected for some but not all eligible items within a group of similar eligible items, this item represents information to enable users to understand how the group of similar items relates to individual line items on the statement of financial position. For each line item in the statement of financial position that includes an item or items for which the fair value option has been elected, this element represents information to enable users of the financial statements to understand how each line item in the statement of financial position relates to major categories of assets and liabilities in terms of the fair value measurement hierarchy. The fair value measurement hierarchy consists of three levels including: using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). This item represents a description of how interest and dividends are measured and where they are reported in the income statement. For loans and other receivables held as assets, this item represents disclosure of how the gains or losses attributable to changes in instrument-specific credit risk were determined. For liabilities with fair values that have been significantly affected during the reporting period by changes in the instrument-specific credit risk, this item represents disclosure of how the gains or losses attributable to changes in instrument-specific credit risk were determined. For liabilities with fair values that have been significantly affected during the reporting period by changes in the instrument-specific credit risk, this item provides qualitative information about the reasons for those changes. This element represents qualitative disclosures relating to the Company's election to apply the fair value option for measurement and reporting of eligible financial assets and liabilities (as defined), as well as certain other eligible items (as defined) included in the statement of financial position, whether such option is elected for a single eligible item or a group of similar eligible items and is in addition to other disclosures concerning fair value which the Company may be required to provide. Such disclosure might be expected to include: (1) for items included in the statement of financial position: (a) the reasons for electing a fair value option for each eligible item or group of similar eligible items and (b) if the fair value option is elected for some but not all eligible items within a group of similar eligi ble items: (i) a description of those similar items and the reasons for partial election and (ii) information of how the group of similar items relates to individual balance sheet line items; (c) for each line item in the statement of financial position that includes an item or items for which the fair value option has been elected, information of how each line item in the statement of financial position relates to major categories of assets and liabilities presented in accordance with other fair value disclosures; (2) for items included in the income statement: (a) a description of how interest and dividends are measured and where they are reported in the income statement; (b) how the gains or losses attributable to changes in instrument-specific credit risk were determined; (c) for liabilities with fair values that have been significantly affected during the reporting period by changes in the instrument-specific credit risk: (i) qualitative information about the reasons for the changes and (ii) how the gai ns and losses attributable to changes in instrument-specific credit risk were determined; and (3) certain other disclosures as required or determined to be provided. Summarization of information required and determined to be disclosed concerning the election to apply the fair value option for measurement and reporting of eligible financial assets and liabilities (as defined), as well as certain other eligible items (as defined) included in the statement of financial position, whether such option is elected for a single eligible item or a group of similar eligible items. This element represents a number of concepts which are required or desirable disclosure items concerning the election to apply the fair value option for measurement and reporting of eligible financial assets and liabilities (as defined), as well as certain other eligible items (as defined) included in the statement of financial position, whether such option is elected for a single eligible item or a group of similar eligible items. Provides certain disclosure items relating to the Company's election to apply the fair value option for measurement and reporting of eligible financial assets and liabilities (as defined), as well as certain other eligible items (as defined) included in the statement of financial position, whether such option is elected for a single eligible item or a group of similar eligible items. This item represents the annual disclosure of the methods and significant assumptions used to estimate the fair value of items for which the fair value option has been elected. This disclosure would not reflect the disclosure of the methodology and assumptions for items otherwise required to be reported at fair value and therefore which the fair value option has not been elected or is not applicable. This item represents information describing the nature of certain events which have occurred and thereby allow the fair value option to be elected for a previously ineligible item. Such events may consist of: (1) (a) an investment becoming subject to the equity method of accounting (for example, an investment may previously had been reported as a security categorized as trading or available-for-sale and the level of investment has increased sufficiently to mandate the equity method of accounting) or (b) a subsidiary or variable interest entity ceases to be consolidated but a continuing interest is retained (for example, a majority voting interest is no longer held but the Company continues to hold some common stock); or (2) an event that requires an eligible item to be measured at fair value at the time of the event but does not require fair value measurement at each reporting date after that, excluding the recognition of impairment under lower-of-cost-or-market accounting or other-than-temporary impairment. This element represents quantitative disclosures relating to the Company's election to apply the fair value option for measurement and reporting of eligible financial assets and liabilities (as defined), as well as certain other eligible items (as defined) included in the statement of financial position, whether such option is elected for a single eligible item or a group of similar eligible items and is in addition to other disclosures concerning fair value which the Company may be required to provide. Such disclosure might be expected to include: (1) for items included in the statement of financial position: (a) for each line item in the statement of financial position that includes an item or items for which the fair value option has been elected, provide the aggregate carrying amount of ineligible items included in eac h line item in the balance sheet, if any; (b) the difference between the aggregate fair value and the aggregate unpaid principal balance (assuming contractual principal amounts and fair value option elected) of: (i) loans and long-term receivables (other than securities otherwise reported at fair value) and (ii) long-term debt instruments; (c) for loans held as assets for which the fair value option has been elected: (i) the aggregate fair value of loans that are 90 days or more past due, (ii) if the policy is to recognize interest income separately from other changes in fair value, the aggregate fair value of loans in nonaccrual status, and (iii) the difference between the aggregate fair value and the aggregate unpaid principal balance for loans that are 90 days or more past due, in nonaccrual status, or both; (2) for items included in the income statement: (a) the amounts of gains and losses from fair value changes included in earnings and in which line in the income statement those gains and losses are re ported whether or not combined with gains and losses from items required to be accounted for at fair value; (b) for loans and other receivables held as assets, the estimated amount of gains or losses included in earnings attributable to changes in instrument-specific credit risk; (c) for liabilities with fair values that have been significantly affected during the reporting period by changes in the instrument-specific credit risk, the estimated amount of gains and losses from fair value changes included in earnings that are attributable to changes in the instrument-specific credit risk; and (3) certain other disclosures as required or determined to be provided. Summarization of information required and determined to be disclosed concerning the election to apply the fair value option for measurement and reporting of eligible financial assets and liabilities (as defined), as well as certain other eligible items (as defined) included in the statement of financial position, whether such option is elected for a single eligible item or a group of similar eligible items. This element represents a number of concepts which are required or desirable disclosure items concerning the election to apply the fair value option for measurement and reporting of eligible financial assets and liabilities (as defined), as well as certain other eligible items (as defined) included in the statement of financial position, whether such option is elected for a single eligible item or a group of similar eligible items. Provides certain disclosure items relating to the Company's election to apply the fair value option for measurement and reporting of eligible financial assets and liabilities (as defined), as well as certain other eligible items (as defined) included in the statement of financial position, whether such option is elected for a single eligible item or a group of similar eligible items. For each line item in the statement of financial position that includes an item or items for which the fair value option has been elected, this item represents the aggregate carrying amount of items included in each line item in the statement of financial position that are not eligible for the fair value option, if any. This item represents the difference between the aggregate fair value and the aggregate unpaid principal balance of loans and long-term receivables (other than securities categorized as trading, available-for-sale or held-to-maturity) that have contractual principal amounts and for which the fair value option has been elected. This item represents the difference between the aggregate fair value and the aggregate unpaid principal balance of long-term debt instruments that have contractual principal amounts and for which the fair value option has been elected. This item represents the aggregate fair value of loans held as assets that are 90 days or more past due for which the fair value option has been elected. This item represents the aggregate fair value of loans held as assets that are in nonaccrual status for which the fair value option has been elected, if the entity's policy is to recognize interest income separately from other changes in fair value. For loans held as assets for which the fair value option has been elected, this item represents the difference between the aggregate fair value and the aggregate unpaid principal balance of those loans that are 90 days or more past due, in nonaccrual status, or both. This item represents, for each line item in the statement of financial position, the amounts of gains and losses from fair value changes included in earnings during the period and in which line in the income statement those gains and losses are reported. This item may also include amounts of gains and losses for other items measured at fair value, but for which the fair value option has not been elected (for instance, items required to be measured at fair value). This item represents the estimated amount of gains or losses included in earnings during the period attributable to changes in instrument-specific credit risk arising from loans and other receivables held as assets. This item represents the estimated amount of gains and losses from fair value changes included in earnings that are attributable to changes in the instrument-specific credit risk of liabilities with fair values that have been significantly affected during the reporting period by changes in the instrument-specific credit risk. This item represents quantitative information by line item in the statement of financial position indicating which line items in the income statement include the effect on earnings arising at the time of initially electing the fair value option for items which become eligible due to such events as: (1) (a) an investment becoming subject to the equity method of accounting (for example, an investment may previously had been reported as a security categorized as trading or available-for-sale and the level of investment has increased sufficiently to mandate the equity method of accounting) or (b) a subsidiary or variable interest entity ceasing to be consolidated but a continuing interest is retained (for example, a majority voting interest is no longer held but the Company continues to hold some common stock); or (2) an event that requ ires an eligible item to be measured at fair value at the time of the event but does not require fair value measurement at each reporting date after that, excluding the recognition of impairment under lower-of-cost-or-market accounting or other-than-temporary impairment. This item represents the complete disclosure regarding the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the Company is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risk is are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information. This item represents certain of the disclosures concerning the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value. Units that were previously issued and have been repurchased during the year. The characteristics of securitizations recognized as sales, including a description of the transferor's continued involvement with the transferred assets (servicing, recourse, and restriction on interest) that continue to be held by the transferor. Reflects the cumulative amount of fees paid by borrowers which have not yet been taken into income and unamortized costs incurred to originate loans, unamortized loan commitments and loan syndication fees, and premiums over or discounts from face amounts of loans that are being amortized into income as an adjustment to yield. Group of capital stocks of an entity that have priority over common stock in the distribution of dividends and in the event of liquidation of the entity. This group includes redeemable preferred stock and applies to preferred stock with mandatory redemption features that are outside the control of the issuer. Group of capital stocks of an entity that have priority over common stock in the distribution of dividends and in the event of liquidation of the entity. This group includes redeemable convertible preferred stock and applies to convertible preferred stock with mandatory redemption features that are outside the control of the issuer. Disclosure of computation of net capital under Securities and Exchange Commission Regulations which may include a reconciliation (including appropriate explanations) if material differences exist between the computations made by the independent auditor based on the audited financial statements and the broker-dealer's original unaudited Part II or IIA filing, a statement that a reconciliation is not necessary if no material differences exist between the computations made by the independent auditor based on the audited financial statements and the broker-dealer's unaudited Part II or IIA filing, when different, total assets and total liabilities, as reported in the statement of financial condition, should be reconciled to the total current assets and total liabilities, respectively, as reported in the statement of comput ation of minimum net capital. Disclosure may also include stockholder's equity, stockholders' equity not allowable for net capital, stockholders' equity qualified for net capital, subordinated borrowings allowable in computation of net capital, other deductions or allowable credits and total capital and allowable subordinated borrowings. Shares that provide a specific dividend that is paid before any dividends are paid to common stock holders, and which takes precedence over common stock in the event of a liquidation. Represents partial ownership in a company, without voting rights of common stockholders and pays a fixed dividend that does not fluctuate, although the company does not have to pay this dividend if it lacks the financial ability to do so. The capital stock of an entity that has priority over common stock in the distribution of dividends and in the event of liquidation of the entity, and has redemption features that are solely within the control of the issuer. An ownership interest in an entity that has preferred rights to common stock. Amount of foreign interest-bearing deposits held by the entity. Amount of domestic noninterest-bearing deposits held by the entity, which may include demand deposits, checking, brokered and retail deposits. Amount of foreign noninterest-bearing deposits held by the entity which may include demand deposits, checking, brokered and retail deposits. The aggregate amount to be paid by the entity upon redemption of the security that is classified as temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liabiliity in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a war rant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer. Aggregate monetary value of a new issue of securities which have been allocated to investors to buy. When security is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the security to the investor until it receives the entire proceeds. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liabiliity in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer. Monetary amount of subscriptions to be received from investors who have been allocated securities to buy. When securities are sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the securities to the investor until it receives the entire proceeds. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liabiliity in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the a ctions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer. The number of securities classified as temporary equity that have been allocated to investors to buy. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liabiliity in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rig hts issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer. Amount of a new issue of securities classified as temporary equity that are allocated to investors for them buy. When securities are sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the securities to the investor until it receives the entire proceeds. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liabiliity in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer. The maximum number of securities classified as temporary equity that are permitted to be issued by an entity's charter and bylaws. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liabiliity in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the sec urity is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer. The number of securities classified as temporary equity that have been sold (or granted) to the entity's shareholders. Securities issued include securities outstanding and securities held in treasury. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liabiliity in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer. The number of securities classified as temporary equity that have been issued and are held by the entity's shareholders. Securities outstanding equals securities issued minus securities held in treasury. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liabiliity in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exerci ses the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer. Property, plant, or equipment held under lease agreements which meet the criteria for capital lease classification as either a: (i) Sales-type lease, (ii) Direct Financing lease, or (iii) Leveraged Lease. A lease is defined as an agreement conveying the right to use property, plant, or equipment (land or depreciable assets) usually for a stated period of time. In an unclassified balance sheet, carrying value as of the balance sheet date of a written promise to pay a note which can be exchanged for a specified amount of one or more securities (typically common stock), at the option of the issuer or the holder. In an unclassified balance sheet, the aggregate of carrying values as of the balance sheet date of all types of notes payable. If aggregate disclosures are presented, an entity shall disclose (the aggregate benefit obligation and) aggregate fair value of plan assets for plans with benefit obligations in excess of plan assets as of the measurement date of each statement of financial position presented. If aggregate disclosures are presented, an entity shall disclose the aggregate pension accumulated benefit obligation (and the aggregate fair value of plan assets) for pension plans with accumulated benefit obligations in excess of plan assets. If aggregate disclosures are presented, an entity shall disclose (the aggregate pension accumulated benefit obligation and) the aggregate fair value of plan assets for pension plans with accumulated benefit obligations in excess of plan assets. Carrying value as of the balance sheet date of Notes with the highest claim on the assets of the issuer in case of bankruptcy or liquidation. Senior note holders are paid off in full before any payments are made to junior note holders. Describe in the aggregate the liquidation preference (or restrictions) of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that has a preference in involuntary liquidation considerably in excess of the par or stated value of the shares. The liquidation preference is the difference between the preference in liquidation and the par or stated values of the share. Describe the conversion features of common stock if common stock is convertible. Schedule reflecting pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization. Pertinent information pertaining to each tax loss carryforward, by tax authority. Discloses pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization. The weighted-average expected long-term rate of return on plan assets is used to determine net periodic pension cost, and, therefore, in the absence of a subsequent interim measurement of both pension assets and obligations, the disclosed rate is the rate determined as of the beginning of the year measurement date. However, if the rate is determined at another date due to subsequent interim measurement, disclose the date the assumed rate was determined. Cash generated by or used in investing activities of continuing operations; excludes cash flows from discontinued operations. Cash generated by or used in financing activities of continuing operations; excludes cash flows from discontinued operations. Cash generated by or used in investing activities of continuing operations; excludes cash flows from discontinued operations. Cash generated by or used in financing activities of continuing operations; excludes cash flows from discontinued operations. Change in aggregate value in excess of par value of common and preferred stock issued upon the conversion of convertible securities during the period. The cash outflow for acquisition of or capital improvements on buildings. The cash outflow for acquisition of land for use; excludes purchases of land held as inventory or as investments. The cash outflow for acquisition of machinery and equipment. The cash outflow for acquisition of furniture and fixtures. The cash inflow from the sale of land held for use; excludes sales of land held as inventory or investments. The cash inflow from sale of buildings. The cash inflow from sale of furniture and fixtures. The cash inflow from sale of other property, plant and equipment, used to produce goods or deliver services, and not otherwise defined in the taxonomy. Increase in additional paid in capital due to the undistributed earnings on the date the S election of the entity is terminated. The change in cash during the period due to the net increase or decrease in outstanding checks, the liability that represents checks that have been issued but that have not cleared. The entity may classify these cash flows as financing or operating activities. Cash provided by (used in) the operating activities of the entity's discontinued operations during the period. The reporting entity may disclose the net cash flows from discontinued operations below the net cash flows from financing activities or include cash flows from discontinued operations, by category (operating, investing, or financing), in the body of the cash flow statement. This element should be used to disclose cash flows from the operating activities of discontinued operations in the operating activities section of the cash flow statement. Cash provided by (used in) the investing activities of the entity's discontinued operations during the period. The reporting entity may disclose the net cash flows from discontinued operations below the net cash flows from financing activities or include cash flows from discontinued operations, by category (operating, investing, or financing), in the body of the cash flow statement. This element should be used to disclose cash flows from the investing activities of discontinued operations in the investing activities section of the cash flow statement. Cash provided by (used in) the financing activities of the entity's discontinued operations during the period. The reporting entity may disclose the net cash flows from discontinued operations below the net cash flows from financing activities or include cash flows from discontinued operations, by category (operating, investing, or financing), in the body of the cash flow statement. This element should be used to disclose cash flows from the financing activities of discontinued operations in the financing activities section of the cash flow statement. Group of securities or other assets sold under repurchase agreements when this amount exceeds 10 percent of total assets. Disclosure may include the following: the type of securities or assets sold under agreements to repurchase, the carrying amount, market value (including accrued interest plus any cash or other assets on deposit. The information must be segregated into securities maturing (1) overnight; (2) term up to 30 days; (3) term of 30 to 90 days; (4) term over 90 days; (5) demand. Grouping of items receivable from and payable to broker-dealers and clearing organizations, including securities failed to receive, deposits received for securities loaned, amounts payable to clearing organizations related to open transactions, floor brokerage payables and payables for commodities futures accounts liquidating to an equity balance on a broker-dealer's records. Group of items that represent other investments not readily marketable, including description of investment, fair value, and value as measured by quoted value method. Group of items that represent revenue by reporting categories or types of financial instruments, including derivatives but excluding dividends and interests, from trading for own account by broker dealers. This element may be used for the entire principal transactions revenue schedule as a single block of text. Group of items that represent the amount at risk under repurchase agreements with any individual counterparty or group of related counterparties which exceeds 10 percent of stockholders' equity. This may include: the name of each such counterparty or group of related counterparties, the amount at risk with each, and the weighted average maturity of the repurchase agreements with each. The amount at risk under repurchase agreements is defined as the excess of carrying amount (or market value, if higher than the carrying amount or if there is no carrying amount) of the securities or other assets sold under agreement to repurchase, including accrued interest plus any cash or other assets on deposit to secure the repurchase obligation, over the amount of the repurchase liability (adjusted for accrued interest). Schedule, as of the balance sheet date, of the amount at risk under repurchase agreements with any individual counterparty or group of related counterparties which exceeds 10 percent of stockholders' equity. Disclosure may include: the name of each such counterparty or group of related counterparties, the amount at risk with each, and the weighted average maturity of the repurchase agreements with each. The amount at risk under repurchase agreements is defined as the excess of carrying amount (or market value, if higher than the carrying amount or if there is no carrying amount) of the securities or other assets sold under agreement to repurchase, including accrued interest plus any cash or other assets on deposit to secure the repurchase obligation, over the amount of the repurchase liability (adjusted for accrued interest). Group of items that represent the amount at risk under resale agreements (reverse repurchase agreements) with any individual counterparty or group of related counterparties that exceeds 10 percent of stockholders' equity. Disclosure may include: the name of each such counterparty or group of related counterparties, the amount at risk with each, and the weighted average maturity of the resale agreements with each. The amount at risk under resale agreements is defined as the excess of carrying amount over market value of assets delivered pursuant to the agreements by the counterparty to the registrant (or to a third party agent that has affirmatively agreed to act on behalf of the registrant) an not returned to the counterparty, except in exchange for their approximate market value in a separate transaction. Schedule, as of the most recent balance sheet date, of the amount at risk under resale agreements (reverse repurchase agreements) with any individual counterparty or group of related counterparties that exceeds 10 percent of stockholders' equity. Disclosure may include: the name of each such counterparty or group of related counterparties, the amount at risk with each, and the weighted average maturity of the resale agreements with each. The amount at risk under resale agreements is defined as the excess of carrying amount over market value of assets delivered pursuant to the agreements by the counterparty to the registrant (or to a third party agent that has affirmatively agreed to act on behalf of the registrant) an not returned to the counterparty, except in exchange for their approximate market value in a separate transaction. Group of security financing transactions by type, the aggregate value of securities financing transactions by type and aggregate acquisition price by type of security financing transaction. Group of items that represent not readily marketable securities and investments including description of investment, fair value, value as measured by quoted value method. Group of financial instruments held by a broker-dealer for their own account (proprietary securities) for trading or investment purposes that are carried at fair value including securities sold, not yet purchased. Group of items that represent borrowings under subordinated debt agreements that qualify as available in computing net capital under SEC's uniform net capital rule as defined in SEC Rule 15c3-1, Appendix D, including restrictive covenants, collateral, interest rates and due dates, amounts due by date and amount owed in total. Carrying amount as of the balance sheet date of merchandise or goods held by the company that are readily available for sale. This element can be used to disclose quarterly financial data. A tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income (loss) before extraordinary items and cumulative effect of a change in accounting principle and earnings per share data. Clearly indicate if the information in the note is unaudited. Comment on the aggregate effect of year-end adjustments, and provide an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished. The details of this disclosure can be reported by using other taxonomy elements and using the appropriate date and period contexts in an instance document The projected benefit obligation is the actuarial present value as of a date of all benefits attributed by the pension benefit formula to employee service rendered prior to that date. The projected benefit obligation is measured using assumptions as to future compensation levels if the pension benefit formula is based on those future compensation levels (pay-related, final-pay, final-average-pay, or career-average-pay plans). In comparison, the accumulated benefit obligation differs from the projected benefit obligation in that it includes no assumption about future compensation levels. For plans with flat-benefit or non-pay-related pension benefit formulas, the accumulated benefit obligation and the projected benefit obligation are the same. Group of items regarding the health care organization trust fund, including whether the fund is legally revocable or irrevocable, the amount of assets expected to be liquidated to pay malpractice claims classified as current assets, noncurrent assets of the fund, revenues, administrative expenses and any other pertinent facts about the trust fund. Table of health care organization trust fund, including whether the fund is legally revocable or irrevocable, the amount of assets expected to be liquidated to pay malpractice claims classified as current assets, noncurrent assets of the fund, revenues, administrative expenses and any other pertinent facts about the trust fund. The list of assets, revenues and expenses for each trust fund. Description of the health care trust fund including whether it is revocable or irrevocable, the type of assets included and the name of the trust. The portion of trust fund assets classified as current assets because they are expected to be liquidated to pay current liabilities as of the balance sheet date. Total trust fund assets, excluding those classified as current assets because they are expected to be liquidated to pay current liabilities as of the balance sheet date. Interest income generated by health care trust fund assets during the accounting period. Expenses such as legal, investment and trust fees incurred by the health care trust during the accounting period. Disclosure of health care organization trust fund, including whether the fund is legally revocable or irrevocable, the amount of assets expected to be liquidated to pay malpractice claims classified as current assets, noncurrent assets of the fund, revenues, administrative expenses and any other pertinent facts about the trust fund. Amount of differences between original estimates and subsequent revisions (including final settlements) in the period in which the revisions are made, if material. Those differences are not treated as prior period adjustments unless they meet the criteria for prior period adjustments. Under a retrospective system, an entity may be entitled to receive additional payments or may be required to refund amounts received in excess of amounts earned under the system. Although final settlements are not made until a subsequent period, they are usually subject to reasonable estimations and are reported in the financial statements in the period in which services are rendered. Description of the disclosure shall indicate the nature of the contingency and shall give an estimate of the possible loss or range of loss or state that such an estimate cannot be made. Disclosure is not required of a loss contingency involving an unasserted claim or assessment when there has been no manifestation by a potential claimant of an awareness of a possible claim or assessment unless it is considered probable that a claim will be asserted and there is a reasonable possibility that the outcome will be unfavorable. Amount of revenue earned during the accounting period for providing services to patients. For financial reporting purposes, patient service revenue is reported net of provisions for contractual and other adjustments in the operating statement. Significant revenue earned under capitation arrangements is reported separately. Amount of revenue earned during the accounting period from insurance premiums. Inflows earned by providing services to residents of the health care organization (not including patient service revenue) during the accounting period. Disclosure of inflows or other enhancements of assets of the health care organization or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity's ongoing major or central operations. Disclosure may include the types of revenue being reported, when the revenue is reported and pertinent revenue methodology and assumptions. Amount of inflows during the accounting period from fees charged on a per capita basis. Per capita revenue is disclosed separately from other revenue. Aggregate inflows earned by providing services to patients and residents of the health care organization, earned premiums and capitation fees and any other inflows earned in the normal course of health care organization operations, during the accounting period. Aggregate inflows earned by providing services to patients and residents of the health care organization, earned premiums and capitation fees and any other inflows earned in the normal course of health care organization operations, during the accounting period. Medical supplies such as bandages, syringes and drugs used for the care of patients by the health care organization during the accounting period. Descriptions and additional disclosures particular to unfunded plans. Unfunded plans may include foreign pension plans, which may not be funded because there are no tax advantages to funding plans in those jurisdictions, and may also include other postretirement benefit plans. Describes the terms of a significant arrangement with a supplier (excluding an unconditional purchase obligation) to acquire goods or services over a period of time beyond one year or the normal operating cycle, if longer, which may include identification of the goods or services to be purchased, pricing, effects on pricing of failing to reach minimum quantities required to be purchased, cancellation rights, and termination provisions. Additional paid-in capital or capital from other sources not otherwise defined. Additional paid-in capital primarily results from capital contributed by shareholders in excess of the par or stated value of the common or preferred stock issued by an entity. U.S. GAAP also requires certain other transactions to be recorded as additional paid-in capital. Therefore, some entities consider additional paid-in capital to have two components: capital in excess of par or stated value and other additional capital. Use this element if the registrant wishes to distinguish between Additional paid-in-capital from Other Additional Capital. The following adjustments are some examples of Other Additional Capital: recording the issuance of debt issued with a beneficial conversion feature, the issuance of convertible debt at a substantial premium, and certain tax consequences of equi ty instruments awarded to employees. Group of common and preferred stock that have been repurchased by the entity and held in treasury. Difference in the parent company's carrying amount of the equity interest in the subsidiary immediately before and after the transaction. Reflects the highest contractual rate of interest on receivables from retail land sales. The amount of receivables pertaining to a loss contingency added in the period. Group that contains each detailed component of other nonoperating income. May include: (a) dividends, (b) interest on securities, (c) profits on securities (net of losses), and (d) miscellaneous other income items. The pretax cost of benefit improvement resulting from a plan amendment that occurred during the period. The cost has not yet been recognized in net periodic benefit cost pursuant to SFAS 87 and 106. A plan amendment includes provisions that grant increased benefits based on services rendered in prior periods. Total increases (decreases) in capitalized computer software costs for period. This element represents disclosure of information (usually monetary impacts such as expected receipts or disbursements in settlement of contractual obligations) occurring within one year from the date of the statement of financial position. Such element is provided in connection with a five-year and thereafter disclosure requirement. This element represents disclosure of information (usually monetary impacts such as expected receipts or disbursements in settlement of contractual obligations) occurring after one and within two years from the date of the statement of financial position. Such element is provided in connection with a five-year and thereafter disclosure requirement. This element represents disclosure of information (usually monetary impacts such as expected receipts or disbursements in settlement of contractual obligations) occurring after two and within three years from the date of the statement of financial position. Such element is provided in connection with a five-year and thereafter disclosure requirement. This element represents disclosure of information (usually monetary impacts such as expected receipts or disbursements in settlement of contractual obligations) occurring after three and within four years from the date of the statement of financial position. Such element is provided in connection with a five-year and thereafter disclosure requirement. This element represents disclosure of information (usually monetary impacts such as expected receipts or disbursements in settlement of contractual obligations) occurring after four and within five years from the date of the statement of financial position. Such element is provided in connection with a five-year and thereafter disclosure requirement. This element represents disclosure of information (usually monetary impacts such as expected receipts or disbursements in settlement of contractual obligations) occurring after five years from the date of the statement of financial position. Such element is provided in connection with a five-year and thereafter disclosure requirement. A debt arrangement having an initial term longer than one year or beyond the normal operating cycle, if longer. A debt arrangement having an initial term within one year or the normal operating cycle, if longer. For each annual statement of income presented, the net gain or loss recognized in other comprehensive income that is a reclassification adjustment of other comprehensive income as a result of being recognized as a component of net periodic benefit cost for the period. For each annual statement of income presented, the net prior service cost or credit recognized in other comprehensive income that is a reclassification adjustment of other comprehensive income as a result of being recognized as a component of net periodic benefit cost for the period. For an unclassified balance sheet, this item represents investments in debt and equity securities which are categorized neither as held-to-maturity nor trading. Such securities are reported at fair value, with unrealized gains and losses excluded from earnings and reported in a separate component of shareholders' equity (other comprehensive income). Ownership interests in indentured financial instruments that must be repaid to the investor at a future date that generate interest income. Description of insurance products considered to be short-duration contracts because the contract provides insurance protection for a fixed period of short duration and enables the insurer to cancel the contract or to adjust the provisions of the contract at the end of any contract period, such as adjusting the amount of premiums charged or coverage provided, and on contracts on which amounts are paid but insurance risk is not transferred. Amount of an item which resulted in a difference from applying state prescribed or permitted statutory accounting practices rather than statutory accounting practices prescribed by National Association of Insurance Commissioners. The value of assets other than financial instruments pledged to provide security to a suppler under a recorded unconditional purchase obligation arrangement. Description of each major area from which sales are being made and in which significant expenditures for improvements are planned for each of the five years following the balance sheet date. The estimated dates of the expenditures for improvements for each major area from which sales are being made for each of the five years following the balance sheet date. Value of common and preferred stock of an entity that have been repurchased by an entity. Treasury stock is issued but not outstanding. This stock has no voting rights and receives no dividends. Note that treasury stock may be recorded at its total cost or separately as par (or stated) value and additional paid in capital. Adjustment of accumulated other comprehensive income to reflect the application of SFAS 158 recognition and disclosure provisions. It excludes the adjustment to other comprehensive income to eliminate additional minimum pension liability (AML), as well as related intangible assets. Designated to encapsulate the entire footnote disclosure that gives information on the supplemental cash flow activities. A textual description of the sale of an asset or business through a noncash (or part noncash) transaction. The description should include sufficient information to understand the nature and purpose of the divesture, as well as the asset divested of and the noncash consideration received (that is, debt, stock, and so forth.). Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. This element represents the schedule applicable to insurance companies summarizing investments held as of the most recent audited balance sheet. At a minimum, such summary is by three major categories of investments including: (1) fixed maturities primarily consisting of bonds, including convertibles and bonds with warrants, and redeemable preferred stocks, (2) equity securities primarily consisting of common stocks and nonredeemable preferred stocks, and (3) other investments including mortgage loans on real estate, real estate held for investment, real estate acquired in satisfaction of debt, policy loans, other long-term investments, and short-term investments not otherwise categorized. The information provided with respect to each item within each category includes: (A) the original cost of equity securities and, as to fixed maturity securities, original cost reduced by repayments and adjusted for amortization of premiums or accrual of discounts, (B) fair value as of the reporting date, and (C) the amount at which the item within each category is shown in the statement of financial position; with respect to (C), if the amount at which shown in the statement of financial position is different from the items original [amortized] cost or fair value, an explanation of the difference may be included herein. Summarization of information required and determined to be disclosed concerning investments held as of the most recent audited balance sheet. At a minimum, such summary is by three major categories of investments including: (1) fixed maturities primarily consisting of bonds, including convertibles and bonds with warrants, and redeemable preferred stocks, (2) equity securities primarily consisting of common stocks and nonredeemable preferred stocks, and (3) other investments including mortgage loans on real estate, real estate held for investment, real estate acquired in satisfaction of debt, policy loans, other long-term investments, and short-term investments not otherwise categorized. The information provided with respect to each item within each category includes: (A) the original cost of equity securities and, as to fixed maturity securities, original cost reduced by repayments and adjusted for amortization of premiums or accrual of discounts, (B) fair value as of the reporting date, and (C) the amount at which the item within each category is shown in the statement of financial position; with respect to (C), if the amount at which shown in the statement of financial position is different from the items original [amortized] cost or fair value, an explanation of the difference may be included herein. This category includes investments in debt securities issued by: (1) the United States Department of the Treasury and backed by the United States government. Such securities primarily consist of treasury bills (short-term maturities - one year or less), treasury notes (intermediate term maturities - two to ten years), and treasury bonds (long-term maturities - ten to thirty years) and (2) US Government Corporations and Agencies. Such US Government Corporations may include debt securities issued by the Government National Mortgage Association (Ginnie Mae) and such US Government Agencies may include debt securities issued by the Federal National Mortgage Association (Fannie Mae) or the Federal Home Loan Mortgage Corporation (Freddie Mac). This element provides types of investments that may be contained within the fixed maturity category. Examples of items within this category may include bonds, including convertibles and bonds with warrants, and redeemable preferred stocks. The accumulated amount of amortization of a major finite-lived intangible asset class. 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. Amount as of the balance sheet date of the unamortized adjustment to the carrying value of an interest-bearing hedged item made under an effective foreign currency fair value hedge that must be amortized upon discontinuation of the foreign currency fair value hedge. Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer). For unclassified balance sheets, represents the total of such liabilities. Amount of goodwill arising from a business combination, which is the excess of the cost of the acquired entity over the amounts assigned to assets acquired and liabilities assumed. Cash received from customers for deposits on goods or services during the period; excludes deposits with other institutions and time deposits, which pertain to financial services entities. Describes a change that results in financial statements that, in effect, are those of a different reporting entity. A change in the reporting entity is limited mainly to (1) presenting consolidated or combined financial statements in place of financial statements of individual entities, (2) changing specific subsidiaries that make up the group of entities for which consolidated financial statements are presented, and (3) changing the entities included in combined financial statements. Describes the nature and the reason for a change in the reporting entity. The effect of the change on income before extraordinary items, net income (or other appropriate captions of changes in the applicable net assets or performance indicator), other comprehensive income, and any related per-share amounts shall be disclosed for all periods presented. If a change in reporting entity does not have a material effect in the period of change but is reasonably certain to have a material effect in later periods, the nature of and reason for the change shall be disclosed whenever the financial statements of the period of change are presented. Transfers of net assets or exchanges of shares between entities under common control that result in a change in reporting entity also may be described here. Neither a business combination accounted for by the purchase method nor the consolidation of a variable interest entity is a change in reporting entity. Loan commitments are legally binding commitments to extend credit to a counterparty under certain (No Suggestions) terms and conditions. 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. Components of comprehensive income include: (1) foreign currency translation adjustments; (2) gains and losses on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (3) gains and losses on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statement s; (4) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; and (5) unrealized holding gains and losses on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category. Specific terms relevant to convertibility. Includes class of preferred stock and number of shares convertible into, exercise (or conversion) price or rates, dates relevant to conversion timing and events relevant to conversion. Describe also any beneficial conversion features. where convertible preferred stock with a nondetachable conversion feature is in-the-money at commitment date. For contingently convertible preferred stock, discuss the circumstances of the contingency, including the events or changes in circumstance that would cause the contingency to be met and any of the significant features necessary to understand the conversion rights and the timing of those rights. Include also an events or changes in circumstance, if any, that could adjust or change the contingency, conversion price, or number of shares, including significant terms o f those changes. Amount of unrecognized fee revenue received at the inception of a lease that is deferred and recognized over the life of the lease. The tax effect as of the balance sheet date of the amount of future tax deductions arising from all unused tax credit carryforwards which have been reduced by a valuation allowance. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from share-based compensation costs, which can only be deducted for tax purposes when actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. The amount of money in accounts that may bear interest and that the depositor is entitled to withdraw at any time without prior notice. Fair values as of the balance sheet date for all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments and which are expected to be converted into cash or otherwise disposed of within a year or the normal operating cycle, if longer. Description 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. A statement that in prior years the enterprise had been in the development stage. This statement is included in financial statements in the first fiscal year for which the enterprise is no longer considered to be a development stage enterprise. This statement may include details on the period during which the enterprise was in the development stage, when the enterprise exited the development stage, and activities undertaken that allowed the enterprise to exit the development stage. Name of the entity's disposal group(s) being reported as a discontinued operation(s). Total preferred dividends that are declared and accumulated during the period. Preferred dividends that are cumulative only if earned shall be deducted to the extent that they are earned. Financial statement line item affected by error correction. Fair value as of the balance sheet date of the collateral that has been repledged, delivered, or otherwise used (generally under repurchase agreements, securities lending agreements or to cover short sales.) Describes an entity's fiscal year or other fiscal period. This disclosure may include identification of the fiscal period end-date, the length of the fiscal period, any reporting period lag between the entity and its subsidiaries, or equity investees, which should not exceed 93 days, and any change in fiscal year. If a reporting lag, which should not exceed three months, exists, the closing date of the entity having a different period end should be noted, along with an explanation of the necessity for using different closing dates. Any intervening events that materially affect the entity's financial position or results of operations also should be disclosed. Except with respect to registered investment companies, the filing of financial statements covering a period of nine to 12 months shall be deemed to satisfy a requirement for filing financial statements for a period of one year where the issue has changed its fiscal year or the issuer has made a significant business acquisition for which financial statements are required under S-X Rule 3-05. The term "fiscal year" means the annual accounting period or, if no closing date has been adopted, the calendar year ending on December 31. Describes a reporting enterprise's accounting policy for (1) transactions denominated in a currency other than the reporting enterprise's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting, and (3) remeasurement of the financial statements of a foreign reporting enterprise in a hyperinflationary economy. The amount of goodwill impairment recognized in the segment during the period. The amount of impairment loss recognized in the period resulting from the write-down of the carrying amount of an intangible asset (excluding goodwill) to fair value. The aggregate amount of write-downs for impairments recognized during the period for long-lived assets held for abandonment, exchange or sale. Revenue less expenses and taxes from the entity's ongoing operations and before income (loss) from discontinued operations, extraordinary items, impact of changes in accounting principles, minority interest, and various other reconciling adjustments. The amount of income tax expense (benefit) for the period computed by applying the domestic federal statutory tax rates to pretax income from continuing operations. The cash inflow or outflow associated with long-term loans for related parties where one party can exercise control or significant influence over another party, including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Describes the types of coverage's and products sold, and the assets, obligations, recorded liabilities, revenues and expenses arising there from, and the amounts of and methodologies and assumptions used in determining the amounts of such items. This element may be used as a single block of text to encapsulate the entire disclosure including data and tables. 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. Shares that embody an unconditional obligation requiring the issuer to redeem the securities by transferring the assets at a specified or determinable date (or dates) or upon an event that is certain to occur, which provide a specific dividend that is paid before dividends are paid to common stock holders, which take precedence over common stock in the event of a liquidation, which do not enjoy any of the voting rights of common stockholders and which pays an additional dividend (the participating dividend) when common stock dividends exceed a specified amount. Description of the indirect effects of a change in accounting principle, including the amounts that have been recognized in the current period and related per share amounts, if applicable. In direct change are any changes to current or future cash flows of an entity that result from making a change in accounting principle that is applied retrospectively. An example of an indirect effect is a change in a nondiscretionary profit sharing or royalty payment that is based on a reported mount such as revenue or net income. Pre tax cumulative effect of initial adoption of SFAS 158 on other comprehensive income. Gains or losses, prior service costs or credits, and transition assets or obligations that have not yet been included in net periodic benefit cost as of the end of the fiscal year in which SFAS 158 is initially applied are recognized as components of the ending balance of accumulated other comprehensive income, net of tax. Investments which are not otherwise included in another category or item that the entity has the ability and intent to hold for more than a year from the date of the balance sheet. The amount of pension benefit costs recognized during the period for (1) defined benefit plans and (2) defined contribution plans. For defined benefit plans, pension expense includes the following components: service cost, interest cost, expected return on plan assets, gain or loss on plan assets, prior service cost or credit, transition asset or obligation, and gain or loss due to settlements or curtailments. For defined contribution plans, the pension expense generally equals the firm's contribution to employees' accounts (if the firm contributes) during the period. Describes the method of accounting for planned major maintenance activities, description and related financial statements effects. For any periods retrospectively adjusted, the amount of the cumulative effect of the change in permitted major maintenance activities on retained earnings or other components of equity in the statement of financial position should be disclosed as of the beginning of the earliest period presented. A loan issued by an insurance company that uses the cash value of a person's life insurance policy as collateral. Capital contributed by preferred partners. Preferred partners are partners in a publicly listed limited partnership or master limited partnership with preferential rights and privileges. Entity discloses the existence of the Act and that measures of the accumulated postretirement benefit obligation or net postretirement benefit cost do not reflect any amount associated with the government subsidy for prescription drug benefits because the employer is unable to conclude whether the benefits provided by the plan are actuarially equivalent to Medicare Part D under the Act. Amount of proceeds received from sale of common stock and other forms of equity used to finance a leveraged buyout transaction. May be used as a block of text to describe all the accounting policies unique to utilities. Examples include a discussion about the scope criteria and appropriateness for and extent of the application of FAS 71 (may include identification of specific business units). Other examples of the disclosures may include: descriptions of the form and economic effects of regulation (for example, recording of regulatory assets and liabilities to the rate setting process); statement about periodic assessments of FAS 71 applicability; information regarding amortization of and return on regulatory assets and liabilities, including the remaining amounts and recovery or settlement periods; accounting for changes to recovery estimates; AFUDC, plant abandonment's and plant disallowances. The description should include the geographical location and the type of property (unimproved land, parking garage, shopping center, garden apartment, retail outlet, multi-tenant commercial), and may include the name of the property (such as ABC Shopping Center). An amount not exceeding five percent of the total carrying amount of all real estate investments may be described as miscellaneous investments. This element represents assets taken in settlement of troubled loans through surrender or foreclosure. Dividends paid to preferred stock holders that is redeemable solely at the option of the issuer. The amount of regulated power revenues recognized during the period. Receivables to be collected from (obligations owed to) related parties, net as of the balance sheet date within one year where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Line items for significant related party transactions. Disclosure may include: the nature of the relationship(s), a description of the transactions, the amount of the transactions, and amounts due to or from related parties. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates. The cash outflow due to repaying amounts borrowed by issuing commercial paper. The cash outflow from the repayment of borrowing where a lender is placed in a lien position behind debt having a higher priority of repayment (senior) in case of liquidation of the entity's assets before the debt's maturity. Amount charged against earnings in the period for incurred and estimated costs associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, excluding asset retirement obligations. Such costs could include costs associated with business exit activities, recapitalizations, severance, and other restructuring charges, and may be allocated to income (loss) from continuing operations or discontinued operations, as appropriate. Description of restructuring activities including exit and disposal activities, which should include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. This description does not include restructuring costs recognized in connection with a business combination or discontinued operations as defined by generally accepted accounting principles. This element may be used as a single block of text to encapsulate the entire disclosure including data and tables. Impact on retained earnings of convertible stock transactions. For instance, dividends-paid-in-kind on convertible preferred stock. Dividends may be paid-in-kind on convertible stock by issuing additional convertible preferred stock. Describes an entity's accounting policy for revenue recognition for long-term construction-type contracts accounted for using the percentage-of-completion method. This should include the method or methods of measuring extent of progress toward completion. If the entity departs from using the percentage-of-completion method for a single contract or a group of contracts for which reasonably dependable estimates cannot be made, such a departure from the basic policy should be disclosed. This schedule lists all information related to the key economic assumptions (including at a minimum, quantitative information about discount rates, expected prepayments including the expected weighted-average life of prepayable financial assets, and anticipated credit losses, if applicable) used in measuring the fair value of interests that continue to be held by the transferor, or of servicing assets or servicing liabilities, as of the balance sheet date. Describes and quantifies unconditional purchase obligations that are recognized as a liability on the balance sheet, including the nature and term of the unconditional purchase obligations; the aggregate amount of payments for each of the five years following the date of the latest balance sheet; and the combined aggregate amount of maturities and sinking fund requirements for all long-term borrowings associated with suppliers' financing arrangements. Disclose the basis of stating inventory, the method of determining inventory cost, if inventories are stated above cost, the accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market, the major classes of inventories (such as finished goods, inventoried costs relating to long-term contracts or programs, work in process, raw materials and supplies, LIFO valuation allowance). For LIFO inventory, disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value (for LIFO inventory), and the effect of a LIFO quantities liquidation that impacts net income. For companies that have not fully adopted LIFO, include the extent to which LIFO is used. If a LIFO company discloses FIFO-based supplemental income in a footnote, disclose: (a) that LIF O results in a better matching of cost and revenues, (b) why supplemental income disclosures are provided, and (c) important assumptions in its calculation (for example, assumed tax rates). If cost is used to determine any portion of the inventory amounts, the description of this method shall include the nature of the cost elements included in inventory. Convertible preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Convertible preferred stock can be converted into another security. Includes convertible preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued and outstanding. The disclosure of the detailed components of other nonoperating expenses. This disclosure may include methodology, assumptions and amounts for : (a) losses on securities (net of profits) and (b) miscellaneous income deductions. Preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued and outstanding. Description of financial instruments held by the entity for its own account for trading or investment purposes that are carried at fair value and pledged to counterparties as collateral for financing transactions. Description may include equity, fixed income, debt or other securities. Information about the sources, description of arrangements, including guarantee obligations, and uses made of collateral received from transferees that can be sold or repledged, and the amount of pledged assets held that were sold or repledged for which a debt obligation to the original transferee was incurred, and the amount that was taken through foreclosure due to default by the original transferee in lieu of collection of the secured receivable. Securities owned and pledged as collateral to counterparties, by type of security. Fair value of the servicing liability that has been amortized as of the balance sheet date. Investments which are not otherwise included in another category or item that the entity has the intent to sell or dispose of within one year from the date of the balance sheet. Change in the value of each type or class of redeemable preferred stock during the period. The redemption requirement does not constitute an unconditional obligation that will be settled in a variable number of shares constituting a monetary value predominantly indexed to (a) a fixed monetary amount known at inception, (b) an amount inversely correlated with the residual value of the entity, or (c) an amount determined by reference to something other than the fair value of issuer's stock. Does not include mandatorily redeemable stock. The exception is if redemption is required upon liquidation or termination of the reporting entity. Aggregate amount of redemption requirements for each class or type of redeemable preferred stock for each of the five years following the latest balance sheet date. The redemption requirement does not constitute an unconditional obligation that will be settled in a variable number of shares constituting a monetary value predominantly indexed to (a) a fixed monetary amount known at inception, (b) an amount inversely correlated with the residual value of the entity, or (c) an amount determined by reference to something other than the fair value of issuer's stock. Does not include mandatorily redeemable stock. The exception is if redemption is required upon liquidation or termination of the reporting entity. Description of the type or class of the redeemable preferred stock, including its redemption features (for example, sinking fund, at option of holders, out of earnings), rights of holders in the event of default, and rights precedent to junior securities. The redemption requirement does not constitute an unconditional obligation that will be settled in a variable number of shares constituting a monetary value predominantly indexed to (a) a fixed monetary amount known at inception, (b) an amount inversely correlated with the residual value of the entity, or (c) an amount determined by reference to something other than the fair value of issuer's stock. Does not include mandatorily redeemable stock. The exception is if redemption is required upon liquidation or termination of the reporting entity. Information pertaining to an unused tax credit that can be applied against a future tax obligation to a tax authority, by specific tax credit. Number of issued common and preferred shares that were previously issued and were repurchased during the period. Discloses the amount of operating expense for the period related to taxes other income . Variable interest holder of VIE that does not consolidate the VIE. Although it may hold a significant variable interest, it does not control the VIE through voting interests; nor is it subject to a majority of the risk of loss from the VIE's activities or entitled to receive a majority of the entity's residual returns or both. In general, a VIE is a corporation, partnership, trust, or any other legal structure used for business purposes that either (a) does not have equity investors with voting rights or (b) has equity investors that do not provide sufficient financial resources for the entity to support its activities. A VIE often holds financial assets, including loans or receivables, real estate or other property. A VIE may be essentially passive or it may engage in research and development or other activities on behalf of another com pany. Entity that consolidates a VIE into its financial statements. Although the registrant may not control the VIE through voting interests, it has a variable interest that will absorb a majority of the entity's expected losses, receive a majority of the entity's expected residual returns, or both. In general, a VIE is a corporation, partnership, trust, or any other legal structure used for business purposes that either (a) does not have equity investors with voting rights or (b) has equity investors that do not provide sufficient financial resources for the entity to support its activities. A VIE often holds financial assets, including loans or receivables, real estate or other property. A VIE may be essentially passive or it may engage in research and development or other activities on behalf of another company. Unearned discounts (other than cash or quantity discounts and the like), finance charges, and interest included in the face amount of receivables, that are shown as a deduction from the related receivables. For example, 1) finance charges booked as a receivable when a loan is made and recognized as income at a later date; and 2) interest charges deducted from the face loan amount , resulting in a discounted amount actually advanced to the borrower (wherein the receivable includes the amount actually advanced to the borrower and the as yet unearned interest income). Methane gas extracted from the ground and sold by oil industry companies. The specific quantities and values of reported proved reserves that are dependent on existing US tax policy together with any other information necessary. This is reported where methane gas from coal beds is deemed to be economical producible only as a consequence of existing Federal tax incentives. Dollar amount of convertible preferred stock allocated to investors to buy shares of a new issue of convertible preferred stock. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds. Number of committed-to-be-released shares held by the Employee Stock Option Plan (ESOP) at balance sheet date. Committed-to-be-released shares are shares that will be released in the future and will be allocated to employees for services rendered in an accounting period. These shares are legally released from suspense and from serving as collateral for ESOP debt as a result of payment of debt service. The aggregate carrying amount of current and noncurrent liabilities resulting from the transfer of a business segment under contractual arrangement where the transferor maintains certain risks, obligations or liabilities. Describes the significant terms of each agreement under which the entity is obligated to perform some or all of the customary procedures for servicing financial assets that the entity transferred or sold, or pertaining to servicing rights that it transferred or sold, including the anticipated risks and rewards, whether any yield guarantee, financing guarantee, or indemnifications from loss are given, and how revenue or loss is expected to be recognized. Subservicing rights are included in the concepts for primary servicing rights in this taxonomy. Fair value of equity securities designated as available for sale, which are allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block. Also a component of change in other comprehensive income in the period, which is reflected in the closed block disclosure. Amount of general expenses not normally included in Other Operating Costs and Expenses. The noncurrent portion, due in greater than one year or one operating cycle, if longer, of liabilities resulting from the transfer of a business segment under contractual arrangement where the transferor maintains certain risks, obligations, or liabilities. The current carrying amount, due within one year or one operating cycle, if longer, of liabilities resulting from the transfer of a business segment under contractual arrangement where the transferor maintains certain risks, obligations or liabilities. Price-per-share of common or preferred stock issued or sold by the subsidiary or equity method investee. Value of treasury stock reissued for Employee Stock Purchase Plan during the period. Number of treasury stock reissued for Employee Stock Purchase Plan during the period. Cash payments to lessor's for use of assets under operating leases. Disclosure of compensation related costs for stock 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, employee stock ownership plan details and employee stock purchase plan details. Description of amendments to original debtor-in-possession financing arrangement, including changes to types of borrowing, restrictions on usage, borrowing costs and repayment terms. Total net changes to gross asbestos and environmental claims reserve for period. Total net changes to net asbestos and environmental claims reserve for period. Describes the nature of any assets held either as collateral or by third parties that, upon the occurrence of any triggering event or condition under the guarantee, the guarantor can obtain and liquidate to recover all or a portion of the amounts paid under the guarantee. For grandfathered ESOP shares acquired prior to January 1, 1993, the amount of ESOP dividends used to pay debt service by the sop. Number of entitles entity is unable to obtain the information necessary to (1) determine whether the entity is a VIE, (2) determine whether the registrant is the VIE's primary beneficiary, or (3) perform the accounting required to consolidate the VIE for which it has been determined to be the primary beneficiary. Description of freestanding contracts that require the company to deliver shares as part of a physical settlement or a net-share settlement or contracts that give the company a choice of (a) net-cash settlement or settlement in shares including net-share settlement or physical settlement that requires the company to deliver shares), or (b) net-share settlement or physical settlement that requires the company to deliver cash. In the case of an option or forward contract indexed to the issuer's equity, disclose the option strike price or forward rate, the number of issuer's shares to which the contract is indexed, the settlement date or dates of the contract, and the issuer's accounting for the contract (i.e., asset, liability, or equity). Describe the settlement alternatives and who cont rols the settlement alternatives and the maximum number of shares that could be required to be issued to net-share settle the contract. If a contract does not have a fixed or determinable maximum number of shares that may be required to be issued, the fact that a potentially infinite number of shares that could be required to be issued should be disclosed. Describe the contract's current fair value of settlement alternatives (in monetary or quantities of shares) and how changes in the price of the issuer's equity instruments affect those settlement amounts. The redemption (or callable) amount of currently redeemable preferred stock. Includes amounts representing dividends not currently declared or paid but which will be payable under the redemption features or for which ultimate payment is solely within the control of the issuer. The net change during the reporting period in proved oil reserves that may be the result of revisions in previous estimates, improved recovery, purchases of new reserves, extensions, discoveries, production, sales of reserves, and other actions which result in net changes. Description of any limitation of members' liability. Description and presentation in text or in a table of tax credit carryforwards available to reduce future taxable income, including amounts, expiration dates, limitations on use and the related deferred tax assets and valuation allowances. The increase during the period in capital lease obligations due to entering into new capital leases. The carrying value (book value) of an entity's issued and outstanding stock which is not included within permanent equity in Stockholders Equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liabiliity in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equit y. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with a put option held by an ESOP and stock redeemable by a holder only in the event of a change in control of the issuer. The cash inflow from sale of machinery and equipment. Inventory that is exchanged with the same counterpart as a sale of goods. Net recognized gains and losses resulting from increases and decreases in fair value of health care trust fund assets during the accounting period. Amount of the excess of the fair value of acquired net assets over the cost of an acquired business after pro rata reduction of the amounts that otherwise would have been assigned to acquired assets except financial assets other than investments accounted for by the equity method, assets to be disposed of by sale, deferred tax assets, prepaid assets relating to pension and postretirement benefit plans, and other current assets. This amount is considered an extraordinary item and often referred to as negative goodwill. This element is gross of the related tax effect. Gain on sale on the purchase of a business, which represents the excess of the fair value of acquired net assets over the cost of an acquired business after pro rata reduction of the amounts that otherwise would have been assigned to acquired assets except financial assets other than investments accounted for by the equity method, assets to be disposed of by sale, deferred tax assets, prepaid assets relating to pension and postretirement benefit plans, and other current assets. This amount is often referred to as negative goodwill. Estimated loss from pricing or market conditions arising from an obligation under a purchase commitment (evidenced by an executory contract which involves both an item that might be recorded as an asset and an item that might be recorded as a liability) with terms longer than one year or the normal operating cycle, if longer. The amount of the support provided by the Adviser to help the REIT achieve a certain return for the period. Describes assumptions underlying the estimated liabilities for guaranteed future policy benefits, by guarantee type within product type (for example, guaranteed minimum income benefits under variable annuity contracts). This element represents bonds which are convertible into another for of security, usually common shares of the issuer and bonds with warrants attached. Convertible securities usually have a predetermined conversion equivalent and exercise dates; the conversion of the security is generally at the option of the holder. Warrants are securities that give the holder the right, but not the obligation, to buy a certain number of securities (usually the issuer's common stock) at a certain price before a certain time. Bonds with attached warrants allow the bondholder to participate in the price appreciation of the underlying security. This element represents all investments in corporate fixed maturity debt securities (bonds) not otherwise listed in the summary of investments. This item represents investments by the reporting entity in equity securities issued by a public utility. This item represents investments by the reporting entity in equity securities issued by a bank, a trust or an insurance company. This item represents investments by the reporting entity in equity securities issued by any type of company other than public utilities, banks, trusts, and insurance companies the investments in which are summarized elsewhere. This element provides types of investments that may be contained within the equity securities category. Examples of items within this category may include common stocks and nonredeemable preferred stocks which may, at a minimum, be further categorized by investments in companies within the following industries: (1) public utilities; (2) banks, trust and insurance companies; (3) industrial, miscellaneous and all other. This item represents investments by the reporting entity in fixed maturity securities (bonds) issued by a public utility. This element provides for investments in common stock required to be summarized by the following industries: (1) public utilities; (2) banks, trust and insurance companies; (3) industrial, miscellaneous and all other. This element represents the specific disclosure items (individual information items) associated with the summary of investments, other than investments in related parties schedule. This item represents the original cost of the entity's investments including investments in equity securities and, as to fixed maturities, original cost reduced by repayments and adjusted for amortization of premiums or accrual of discounts. This item represents the reported amount of the entity's investments measured at fair value. Fair value is the price that would be received to sell an investment in an orderly transaction between market participants at the balance sheet [measurement] date. The cash outflow to acquire debt securities classified as available-for-sale securities, because they are not classified as either held-to-maturity securities or trading securities. The cash outflow to acquire equity securities classified as available-for-sale securities, because they are not classified as trading securities. The cash inflow associated with the sale of debt securities classified as available-for-sale securities. The cash inflow associated with the sale of equity securities classified as available-for-sale securities. This element represents the carrying (reported) amount of the entity's investments as of the balance sheet date. This amount may represent the individual investment's or group of similar investments' original cost, fair value, or such other amount at which the investment is shown in the entity's balance sheet. This element represents a number of concepts which provide investment types by category in relation to the summarization of investments held as of the most recent audited balance sheet. At a minimum, such summary is by three major categories of investments including: (1) fixed maturities primarily consisting of bonds, including convertibles and bonds with warrants, and redeemable preferred stocks, (2) equity securities primarily consisting of common stocks and nonredeemable preferred stocks, and (3) other investments including mortgage loans on real estate, real estate held for investment, real estate acquired in satisfaction of debt, policy loans, other long-term investments, and short-term investments not otherwise categorized. This element provides types of investments by category. The categories provided include: (1) fixed maturities primarily consisting of bonds, including convertibles and bonds with warrants, and redeemable preferred stocks, (2) equity securities primarily consisting of common stocks and nonredeemable preferred stocks, and (3) other investments including mortgage loans on real estate, real estate held for investment, real estate acquired in satisfaction of debt, policy loans, other long-term investments, and short-term investments not otherwise categorized. This item represents a statement explaining the difference, if any, between the amounts of an investment shown in the balance sheet and either its original cost or fair value, as applicable. The total of carrying amount of the entity's investments as scheduled in the summary of investments would be expected to agree with the amount of investments shown in the balance sheet. For each annual statement of income presented, the net gain or loss recognized in other comprehensive income, net of tax, that is a reclassification adjustment of other comprehensive income as a result of being recognized as a component of net periodic benefit cost for the period. Disclosure of information in a schedule of information about a contingent payment arrangement including the estimated fair value of the contingent consideration, potential cash payable and shares issuable under the arrangement, and the accounting treatment for the arrangement. Disclosures included in a schedule for equity interests (such as common shares, preferred shares, or partnership interest) issued or issuable to acquire an entity in a business combination. Identification of the types of contingent consideration that have been provided in a business combination. This element represents corporate securities which may include bonds, preferred shares, whether redeemable or nonredeemable, common shares, stock rights, warrants, or options. The amount of the valuation allowance recorded in a business combination against deductible temporary differences for which related tax benefits will be recorded as a reduction of the acquired entity's goodwill if those tax benefits become realizable. This element represents derivative financial instruments which are financial instruments that derive their value from some other financial instrument or variable. Reflects the amount of and pertinent information about advances received from and due to the Federal Home Loan Bank, by Branch, as of the balance sheet date. This element may include bonds, including convertibles and bonds with warrants, and redeemable preferred stocks. This category includes information about debt securities (such as bonds) issued by a national, local, or municipal government not within the nation of domicile of the reporting entity. This element captures various common investments which may be held by any given entity at any given point in time. Reflects the carrying amount of and other relevant, pertinent information about the liability as of the balance sheet date for future policy benefits to be paid to or on behalf of policyholders and related expenses less the present value of future net premiums, by major product line segment. For contracts with guaranteed benefits in excess of the current account balance, the amount of such excess (the net amount at risk) and other pertinent information by type of guarantee by type of benefit (or by insurance product), as of the most recent balance sheet date. For contracts with guaranteed benefits in excess of the current account balance, the amount of such excess (the net amount at risk) and other pertinent information by type of guarantee. This element represents a class of ownership in a corporation that has a higher claim on the assets and earnings than common stock. Preferred stock generally has a dividend that must be paid out before dividends to common stockholders and the shares usually do not have voting rights. The precise details as to the structure of preferred stock are specific to each security; however, preferred stock may be considered to have characteristics of both debt (fixed dividends) and equity (potential appreciation). Also known as "preferred shares", such equity securities which are nonredeemable imputes no obligation on or infers any offer by the issuing entity to repurchase the securities. Required information pertaining to reinsurance arrangements, by major product segment. This category includes information about bonds or similar securities issued by state, city, or local governments or the agencies operated by state, city, or local governments. Debt securities issued by state governments may include bond issuances of US state authorities including, for example, Housing Authorities, Dormitory Authorities, and General Obligations while debt securities issued by political subdivisions of US states would include, for example, debt issuances by county, borough, city, or municipal governments. This category includes investments in debt securities issued by (1) the United States Department of the Treasury and backed by the United States government. Such securities primarily consist of treasury bills (short-term maturities - one year or less), treasury notes (intermediate term maturities - two to ten years), and treasury bonds (long-term maturities - ten to thirty years) and (2) US Government Corporations and Agencies. Such US Government Corporations may include debt securities issued by the Government National Mortgage Association (Ginnie Mae) and such US Government Agencies may include debt securities issued by the Federal National Mortgage Association (Fannie Mae) or the Federal Home Loan Mortgage Corporation (Freddie Mac). This element provides types of investments that may be contained within the equity securities category. Examples of items within this category may include common stocks and nonredeemable preferred stocks. The average discount rate applied to insurance contracts to determine future policy benefits by country in which the benefits originated. The percentage that a financial or quantifiable concentration is to a financial or numeric benchmark, which indicates a concentration risk. The amount of the valuation allowance recorded in a business combination against deductible temporary differences for which related tax benefits will be recorded as a reduction of the acquired entity's income tax expense (after such benefits are first being applied to reduce goodwill and then other noncurrent intangible assets to zero). Reconciliation of the beginning and ending balances of a restructuring reserve for significant changes in the reserve. Amount of the acquisition costs expected to be expended for restructuring activities for the acquired entity. Exit activities of the acquired entity may include involuntary termination benefits to be paid to acquired entity employees, and relocation costs for employees of acquired entity. The amount of acquisition cost of a business combination allocated to deferred revenue of the acquired entity. The amount, net of tax, of the additional pension liability not yet recognized pursuant to SFAS 87 par 37 and 38 as a net periodic pension cost. If the additional pension liability required to be recognized exceeds the unrecognized prior service costs, then the excess (which is the net loss not yet recognized as net periodic pension cost) is recorded as a separate component in other comprehensive income and thus becomes part of accumulated other comprehensive income. A subsequent measurement may cause the elimination or adjustment to the amount of the minimum pension liability recorded in accumulated other comprehensive income, via a component other comprehensive income during the period when the change will be recognized as a periodic benefit cost. This line amy also include the entity's share of an equity investee's additional pension liabilit y not yet recognized as a net periodic pension cost. Eliminated upon adoption of SFAS 158. Amounts due from customers (or dealers) within the next year (or operating cycle, if longer) for goods or services that have been delivered or used, but not yet paid. Aggregate of all obligations not previously categorized and not material enough to warrant separate disclosure. Carrying amount as of the balance sheet date of long-lived, depreciable asset used in production process to produce goods and services. For each annual statement of income presented, the tax effect of the net gain or loss recognized in other comprehensive income that is a reclassification adjustment of other comprehensive income as a result of being recognized as a component of net periodic benefit cost for the period. For each annual statement of income presented, the tax effect of the net transition asset or obligation recognized as a reclassification adjustment of other comprehensive income as a result of being recognized as a component of net periodic benefit cost for the period. Tax effect of the cumulative effect of initial adoption of SFAS 158 on other comprehensive income, after tax. A provision for receivables from continuing operations that are expected to be uncollectible. A provision for receivables from discontinued operations that are expected to be uncollectible. A provision for written payment obligations owed by franchisees to the franchisor that are expected to be uncollectible. A provision for fees and other amounts owed by franchisees to the franchisor that are expected to be uncollectible The amount of the valuation account as of the balance sheet date which reduces the carrying amount of inventory to net realizable value; it takes into consideration such factors as market value, excessive quantities based on expected sales, technological obsolescence, and shrinkage. May also provide for estimated product returns or price concessions pertaining to product cost. A provision for the amount expected to be needed to absorb any estimated credit losses inherent on a given loan and lease portfolio. A provision relating to a written agreement to receive money, consisting of principal as well as any accrued interest, at a specified future date(s), for the portion that is expected to be uncollectible. A liability established to relate the costs of certain discounts and rewards to the associated revenue for which the discounts or rewards were given. A provision for the amount of insurance proceeds expected to be uncollectible. A provision for the amount deemed uncollectible of an insurance receivable related to a policy by which an insurer indemnifies itself of some or all of the risk associated with another insurance policy. A provision for the portion of money lent to a government agency that is expected to be uncollectible. A provision for the uncollectible portion of the amount due from the insured for the deductible portion of a claim. A provision for the amount owed to an insurance company for writing and issuing an insurance policy that the company expects to be uncollectible. The detailed disclosures to be made for the plans. Known and estimated reorganization costs associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, excluding costs or losses pertaining to an entity newly acquired in a business combination. Costs of such activities include those for one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, and costs associated with an ongoing benefit arrangement, but excludes costs associated with the retirement of a long-lived asset. A provision for the amount of expected decrease in the value of nonmonetary assets which can not be physically measured. The portion of a deferred tax asset as of the balance sheet date for which, based on the weight of available evidence, it is more likely than not will not be realized through future reductions of tax-based income. The entity's valuation, qualifying and reserve accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability established to represent expected future costs The detailed disclosures for each type of the valuations allowances and reserves. The entity's valuation, qualifying and reserve accounts for which the required disclosures are presented. A schedule of allowance and reserve accounts including their beginning and ending balances, as well as a reconciliation by type of activity during the period. Alternatively, disclosure of the required information may be within the footnotes to the financial statements or a supplemental schedule to the financial statements. Carrying amount due from tax authorities (such as U.S. Federal, state and local tax authorities) as of the balance sheet date representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes. Accumulated pretax adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains (losses). Accumulated pretax change in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges. Includes an entity's share of an equity investee's increase (decrease) in deferred hedging gains or losses. Accumulated gross appreciation or the gross loss in value of the total of unsold securities at the end of an accounting period. For each annual statement of income presented, the pretax accumulated amounts newly recognized in other comprehensive income (but not yet recognized in net periodic cost), including the net gain (loss) and net prior service cost (credit) arising during the period, net of reclassification adjustments out of other comprehensive income as a result of being recognized as components of net periodic benefit cost for the period. Credit risk amounts arising from a reinsurance arrangement, by reinsurer. A brief description of status of the tax examination, significant findings to date, and the entity's position with respect to the findings. The amount of liability reported for additional insurance benefits, annuitization benefits and other minimum guarantees, by type of benefit by product type that offers guaranteed benefits. Adjustment of other comprehensive income to reflect the elimination of Additional Minimum Pension Liability (AML), as well as related intangible assets, before adoption of SFAS 158 (since those items are no longer recognized under SFAS 158). Describe the expense (or revenue offset), if any, related to the warrants or rights and the line items on the income statement that includes such costs or revenues. Describe the purpose of issuing warrants to nonemployees. The number of warrants or rights which entitle the entity to receive future services in exchange for the unvested, forfeitable warrants or rights. Effective date of a new retained earnings account established after a readjustment (i.e., quasi-reorganization). The cash inflow associated with the sale of a borrowing supported by a written promise to pay an obligation. Accumulated change in equity from transactions and other events and circumstances from nonowner sources, before tax effect. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency items, minimum pension liability adjustments, and unrealized gains and losses on certain investments in debt and equity securities as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge. The net change during the reporting period in the liability Securities Sold, Not yet Purchased. Proprietary securities transactions entered into by the broker-dealer for trading or investment purposes are included in "Securities Owned and Securities Sold, Not Yet Purchased." Although proprietary trading is frequently thought of as purchasing securities for sale to others, trading securities for the broker-dealer's own account sometimes leads to a liability for the fair value of securities sold but not yet purchased, that is, sold short. The broker-dealer is then obliged to purchase the securities at a future date at the then-current market price. Cash inflow from repayment of loans for purchasing common stock. Cash outflow for origination of loan for purchasing common stock. Accumulated change, net of tax, in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges. Includes an entity's share of an equity investee's increase (decrease) in deferred hedging gains or losses. Accumulated appreciation or loss, net of tax, in value of the total of unsold securities at the end of an accounting period. Value in excess of par value of dividend payment to preferred shareholders in form of stock rather than cash. Schedule of subsidiary's sales of previously unissued stock made to investors outside the consolidated group by subsidiary. This includes stock issued in a business combination in exchange for shares of an acquired entity. Any scenario, that is, the particular reporting scenario is left unspecified. Scenarios distinguish among different kinds of business reporting facts, as for example actual versus budgeted figures. The segment representing facts about an entire consolidated business entity. Schedule reflecting a Statement of Income, Statement of Cash Flows, or other Statement other than a Balance Sheet. The set of scenarios to be reported for a Statement. Scenarios distinguish among different kinds of business reporting facts, as for example actual versus budgeted figures. The business segments reported in a Statement. The individual disclosure items appearing in a Statement. All stock classes reported by a business entity (for example, common stock, redeemable preferred stock, nonredeemable preferred stock, convertible preferred stock etc.) Value in excess of par for preferred stock issued as share-based awards during the period. Net change during the period in the value received from shareholders in preferred stock related transactions that are in excess of par value, value contributed to an entity and value received from other stock related transactions. Value in excess of par for preferred stock issued during the period as a result of employee stock ownership plan. Value of in excess of par for preferred stock issued during the period and held in trust for Employee Stock Ownership Plan (ESOP) or cost of compensation committed to employee's trust but not yet earned. Gross value in excess of par for preferred stock issued during the period related to Restricted Stock Awards. Value in excess of par for preferred stock issued during the period related to forfeitures of restricted stock. Value in excess of par for preferred stock issued during the period pursuant to acquisitions. Value in excess of par for preferred stock issued during the period as a result of the exercise of stock options. Adjustment to additional paid-in-capital resulting from changes in market value of preferred stock issued to employee benefit trust but unearned. Increase in additional paid in capital by the excess of the price at which the treasury stock is sold as preferred stock compared to the cost of the treasury stock if the proceeds from the sale of treasury stock is greater than the cost of the stock sold. Decrease in additional paid in capital by the excess of the cost of treasury stock compared to the price at which the treasury stock is sold as preferred stock if the proceeds from the sale of treasury stock sold is less than the cost of the stock sold. Value in excess of par associated with preferred stock repurchased and retired during the period. Adjustment to additional paid-in-capital resulting from changes in market value of common stock issued to employee benefit trust but unearned. Describes each unrecorded unconditional purchase obligation arrangement to purchase goods and services that extend over multiple periods, any assets pledged to secure payment, and the fixed or determinable amount of payments due in each of the next five years and thereafter. Pertinent information about unrecorded unconditional purchase arrangements to acquire goods or services, by category of goods or services. arrangements to acquire goods or services, by category of goods or services. Specifies the time period covered by the arrangement. Describes the adverse consequences of a failure to purchase minimum quantities, as set forth in the agreement, which may consist of loss of potentially significant volume discount, an increase in prices, payment of liquidated damages, and termination of future arrangements. Key provisions of an arrangement under which the entity has agreed to purchase goods or services over a period of time greater than one year or the normal operating cycle, if longer, by category of item purchased. The minimum amount the entity agreed to spend under the long-term purchase commitment. The form of payment, such as cash, equity securities, and nonmonetary items, specified to be given to the supplier under the terms of the long-term purchase agreement. Total increases (decreases) The axis of all classes of common stock. Types of debt securities. Type of cash or cash equivalent. Cash includes currency on hand as well as demand deposits with banks or financial institutions. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining matur ity is three months. Description of the type of freestanding contract issued by a Company that is indexed to, and potentially settled in, a Company's own stock. Specifically, the pertinent rights and privileges of the securities outstanding. Represents the aggregate decrease in the liability related to amortization. Does not include any increase (decrease) in the liability for amortization related to extended product warranties Represents the aggregate decrease in the liability for payments made (in cash or in kind) under the terms of the extended product warranty. Does not include any increase (decrease) in the liability for payments related to standard product warranties The designated tax department of the United States of America government entitled to levy and collect income taxes from the entity. This schedule may contain information on an original debt issue that has been converted in a noncash (or part noncash) transaction during the accounting period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The information may be presented entirely or partially in this block of text or in the associated elements. This table is organized by descriptions of specific debt issuances that were converted in a noncash (or part noncash) transaction during the accounting period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. A specific description of an original debt issue that has been converted in a noncash (or part noncash) transaction during the accounting period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The information that can be disclosed regarding a specific debt issuance that has been converted in a noncash (or part noncash) transaction during the accounting period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The amount of debt issuance costs that were incurred during a noncash or partial noncash transaction. A description and value of asset retirement obligations settlement transactions that were settled using noncash vehicles. This text block may be used to disclose all or some of the information related to the sale of an asset or business through a noncash (or part noncash) transaction. It may include the nature and purpose of the divesture, as well as the asset divested of and the noncash consideration received (that is, debt, stock, and so forth.) Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. This table is organized by a unique description of the noncash or part noncash acquisition. This table is organized by a unique description of the noncash or part noncash acquisition. The type of noncash consideration received (for example, debt, stock, etc.) Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. This text block may be used to disclose all or some of the information related to converting stock into another financial instrument(s) in a noncash (or part noncash) transaction. It may include a description sufficient information to understand the nature and purpose of the conversion, as well as the financial instruments converted from and to (for example, preferred, common, treasury, etc.). Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. This table is organized by unique descriptions of stock conversions that took place during the reporting period. This text block may be used to disclose all or some of the information related to dividends declared, but not paid, as of the financial reporting date. A table that contains information regarding dividends that have been declared but not paid as of the financial reporting date. This information may contain the amount, amount per share, declared date, and date to be paid. This table is organized by a unique descriptor for each dividend that has been declared but not paid as of the financial reporting date. This text block may be used to disclose all or some of the information related to other significant noncash investing and financing activities that occurred during the accounting period and are not otherwise listed in the existing taxonomy. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of a transaction not resulting in cash receipts or cash payments in the period. This table is organized by unique descriptions of other significant noncash transactions. Value of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period and held in trust for Employee Stock Ownership Plan (ESOP) or cost of compensation committed to employee's trust but not yet earned. Adjustment to additional paid-in-capital resulting from changes in market value of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued to employee benefit trust but unearned. Par value plus amounts in excess of par or issuance costs of common stock that was converted from one type or class of common stock to another during the period. Conversion may be among classes of common stock or from common stock to nonredeemable preferred stock. Carrying value, as of the balance sheet date, of securities purchased under agreements to repurchase where the transferor maintains effective control over the assets, accounting for them as secured debt. Carrying value, as of the balance sheet date, of securities sold under agreements to repurchase where the transferor maintains effective control over the assets, accounting for them as secured debt. Carrying value as of the balance sheet date of other collateralized debt obligations. Allowance for uncollectible accounts on receivables sold with recourse that originated with real estate time sharing transactions. Amount of increase or decrease in the amount owed on the subordinated instrument during the period. Disclose the effect on the financial statements of underwriting commitments open at year-end and subsequently settled. Par value of all classes of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period. Par value of all classes of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period as a result of any share-based compensation plan, other than an employee stock ownership plan (ESOP). The allowance for loan and lease losses 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 as of the balance sheet date. For banks, disclose currently required allocated transfer risk reserves. Include carryover of or adjustments to the allowance for loan losses in connection with business combinations determined to be appropriate. The portion of the valuation allowance pertaining to the deferred tax asset representing potential future taxable deductions from net operating loss carryforwards for which it is more likely than not that a tax benefit will not be realized. The portion of the deferred tax asset arising from some other tax carryforward for which it is more likely than not that a tax benefit will not be realized. The valuation allowance related to real estate owned. The portion of the deferred tax asset arising from a tax credit carryforward for which it is more likely than not that a tax benefit will not be realized. Represents the reserve against amounts due from customers which are uncollectible or questionable as to collection and which specifically relate to short-term negotiable time drafts drawn on and accepted by an institution (also known a banker's acceptances. The reserve to cover probable credit losses related to specifically identified fixed maturity real estate loans as well as probable credit losses inherent in the remainder of that loan portfolio. Reflects the estimated amount of impairment as of the balance sheet date of recognized servicing assets that are being amortized in proportion to and over the period of estimated net servicing income or loss. The estimate of contractual payments expected to not be collected. Amount of potential refunds due to customers from the sale of front-end loaded mutual funds, resulting from disbursement of inappropriate breakpoint discounts. Par Value of all classes of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period as a result of employee stock purchase plan. Par Value of all classes of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period as a result of employee stock ownership plan (ESOP). Value of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period and held in trust for Employee Stock Ownership Plan (ESOP) or cost of compensation committed to employee's trust but not yet earned. Par value of all classes of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) related to restricted stock award issued during the period, including forfeitures. Par value of all classes of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) related to Restricted Stock Awards forfeited during the period. Par value of all classes of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) related to Restricted Stock Awards issued during the period, net of the par value of the preferred stock for such awards forfeited. Par value of all classes of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period pursuant to acquisitions. Par value of all classes of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period as a result of the exercise of stock options. Value of treasury stock reissued as nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) during the period. Preferred stock is issued at par value. Par value of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period upon the conversion of convertible securities. Reconciliation of the beginning and ending balances for allowance and reserve accounts, by type of activity during the period. Alternatively, disclosure of the required information may be within the footnotes to the financial statements. Reconciliation of Benefit Obligation beginning and ending balances, with activity grouped by major types This table is organized by component. Any word, name, symbol, device, or any combination, used, or intended to be used, in commerce, to identify and distinguish the services of one provider from services provided by others, and to indicate the source of the services. A trademark or service mark used, or intended to be used, in commerce, by the members of a cooperative, an association, or other collective group or organization, including a mark which indicates membership in a union, an association, or other organization. Any word, name, symbol, device, or any combination, used, or intended to be used, in commerce with the owner's permission by someone other than its owner, to certify regional or other geographic origin, material, mode of manufacture, quality, accuracy, or other characteristics of someone's goods or services, or that the work or labor on the goods or services was performed by members of a union or other organization. A distinctive, nonfunctional feature, which distinguishes a merchant's or manufacturer's goods or services from those of another. A string of typographic characters used to describe the location of a specific individual, business, computer, or piece of information online. Formally known as the Uniform Resource Locator or URL, it is often considered to be the address of a certain World Wide Web site. An agreement whereby two or more parties agree not to deal with other parties in a particular matter for a period of time. An intangible asset that arises from a contractual arrangement with a third party (not including franchise rights and license agreements). A classification of common stock that may be accompanied by more or less voting rights than Class B shares. Table for the detailed disclosure of receivables or notes with discounts or premiums resulting from the determination of present value in cash or noncash transactions, including description of the receivable, the effective interest rate, the face amount, amortization period and method. The receivables or notes with discounts or premiums resulting from the determination of present value in cash or noncash transactions, for which the line items (including description of the receivable, the effective interest rate, the face amount, amortization period and method) are disclosed. This element may be used to capture the complete disclosure of an entity's accounting policies for recognizing revenue for the sales of a service. The entity may also disclose how cost of sales is recognized for the service transaction and the treatment of any deferred or unearned income. This element may be used to capture the complete disclosure of an entity's accounting policies for recognizing revenue for the sales of goods or products, transactions where an entity delivers tangible goods to a purchaser. The entity may also disclose how cost of sales is recognized for the sale of goods and the treatment of any deferred or unearned income. The total of net (gain) loss, prior service cost (credit), and transition assets (obligations), as well as minimum pension liability if still remaining, included in accumulated other comprehensive income associated with a defined benefit pension or other postretirement plan(s) because they have yet to be recognized as components of net periodic benefit cost. Payment of a corporate dividend during the period to common shareholders in the form of stock rather than cash. Par value of common stock that is issued as a dividend. Par value of common stock that was converted from one type or class of common stock to another during the period. Conversion may be among classes of common stock or from common stock to nonredeemable preferred stock. Number of shares of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period. Number of shares of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period as a result of any share-based compensation plan other than an employee stock ownership plan (ESOP). Number of shares of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period as a result of an employee stock purchase plan. Number of shares of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period as a result of an employee stock ownership plan (ESOP). Number of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period and held in trust for Employee Stock Ownership Plan (ESOP). Gross number shares of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period as a result of Restricted Stock Awards. Number of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) forfeited during the period. Number of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period related to Restricted Stock Awards, net of any shares forfeited. Number of shares of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period as a result of the exercise of stock options. Number of treasury shares reissued to shareholders during the period as nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). Number of convertible nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). Number of shares of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that have been repurchased and retired by an entity during the period. Number of shares of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that have been repurchased during the period and are being held in treasury. Number of shares of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period as a result of stock split. Reduction in the number of shares of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) during the period as a result of a reverse stock split. Number of common shares converted from one class of common stock to another during the period. Conversion may be among classes of common stock or from common stock to preferred stock. Describes accounting policies for business combinations that is accounted for using the purchase method of accounting and other purchase transactions that is not accounted for using the purchase method such as a transfer of net assets or exchange of shares between entities under common control. Concept holding type of distribution made to member or limited partner. Concept holding detailed information on distribution made to member or limited partner. Reconciliation of error correction by financial statement line items. Concept holding detailed information presented in the schedule of incentive distribution made to managing member or general partner. Types of jointly owned utility plant Information about each long-term contract for purchase of electric power by contract. Terms of long-term contract for purchase of electric power. Concept holding entity's overall categorization (such as the nature of the VIE's underlying assets or by registrant's business activities) of the variable interest entity. In general, a VIE is a corporation, partnership, trust, or any other legal structure used for business purposes that either (a) does not have equity investors with voting rights or (b) has equity investors that do not provide sufficient financial resources for the entity to support its activities. A VIE often holds financial assets, including loans or receivables, real estate or other property. A VIE may be essentially passive or it may engage in research and development or other activities on behalf of another company. Detail information of each individual error being corrected in the cumulative adjustment. The list of the regulatory asset itemized in a table of regulatory assets. Asset that is created when regulatory agencies permits public utilities to defer costs to the balance sheet. These amounts would otherwise be required to appear on the company's income statement and would be charged against current expenses or revenues. Presents detailed information of the regulated current asset. Presents the name of the regulatory liability itemized in a table of regulatory current or noncurrent liabilities. Presents detailed information of the regulated noncurrent asset. Midstream refers to those gas industry activities that fall between exploration and production (upstream) and refining and marketing (downstream). It may be applied to the gathering, processing, transmission and storage of natural gas; including the treating of natural gas to remove impurities, along with the sale of by-products such as residue gas, natural gas liquids and condensate. This Text Block may contain all industry specific accounting policies for insurance companies or the policies may be disclosed in separate elements. Detail information of subsequent event by type. Concept holding detailed information on subsidiary of limited liability company or limited partnership. Presents detail information by type of inventory held by the utility in a schedule of inventories. Concept holding classification of variable interest entities for which detailed information is disclosed. Detailed item-by-item disclosures of variable interest entities and related information according to the following classifications: (1) VIEs consolidated because the registrant is the primary beneficiary, (2) VIEs not consolidated because the registrant is not the primary beneficiary, and (3) VIEs or potential VIEs that are not consolidated because necessary information is not available. Concept holding classification of variable interest entities for which detailed information is disclosed. Concept holding detail disclosure items in the schedule of variable entities by classification. Cumulative effect, net of tax, of correction of an error in prior periods on retained earnings. An error in recognition, measurement, presentation or disclosure resulting from mathematical mistakes, mistakes in the application of GAAP, oversight or misuse of facts that existed at the time the financial statements were prepared are considered to be errors that require a correction. A change from the application of an accounting principle that is non GAAP to one that is consistent with GAAP is considered to be an error correction. Disclosure of gross transaction volume for revenues which are reported net. The amount of earnings for the period available to each share of common stock outstanding during the reporting period. Write-off of amounts previously capitalized as debt issuance cost in an extinguishment of debt. This element represents the line items associated with the reconciliation of beginning and ending balances of assets which are measured at fair value on a recurring basis using significant unobservable inputs (Level 3). This element represents the line items associated with the reconciliation of beginning and ending balances of assets which are measured at fair value on a recurring basis using significant unobservable inputs (Level 3). This element represents the line items associated with the reconciliation of beginning and ending balances of assets which are measured at fair value on a recurring basis using significant unobservable inputs (Level 3). The current period expense charged against earnings on long-lived, physical assets used in the normal conduct of business and not intended for resale to allocate or recognize the cost of assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset. Examples include buildings, production equipment and customer lists. Maximum number of shares issuable under the contingent consideration arrangement in a business combination. Note disclosure of claims held for amounts due a company. Examples include trade accounts receivables, notes receivables, loans receivables, and so forth. This element may be used as a single block of text to encapsulate the entire disclosure including data and tables. Description of the status of the discontinued operation at the balance sheet date. For example, whether the sale has been completed or the business component is in process of being sold. Interest income on securities issued by US government agencies not including US Treasury Securities. This is a security, usually a bond, issued by a US government-sponsored agency. The offerings of these agencies are backed by the government, but not guaranteed by the government since the agencies are private entities. Such agencies have been established to allow certain groups of people access to low cost financing, for example, students and home buyers. Agency securities are usually exempt from state and local taxes, but not federal tax. Also called agency security. Expenses related to the production and distribution of goods or services to customers and clients. Summarization of information required and determined to be disclosed concerning assets, including [financial] instruments that are classified in stockholders' equity, which are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). This element represents a number of concepts which are required or desirable disclosure items concerning assets, including [financial] instruments that are classified in stockholders' equity, which are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Provides the general information items required or determined to be disclosed with respect to assets, including [financial] instruments that are classified in stockholders' equity, which are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). This item represents the cumulative amount paid in excess of fair value for acquired assets from one or more business combinations, after to the initial recording thereof. The point in time from which the new retained earnings account dates. For a period of at least ten years after the effective date of a quasi-reorganization, any description of retained earnings should include this information. Sets forth the number of units of goods that must be purchased within the specified time period of the agreement to avoid penalties or unfavorable effects on pricing, among other adverse consequences. Discloses the nature of achievements or target goals that are to be reached by specified dates to maintain the arrangement or extend it, generally without adjustment of the present financial terms of the arrangement Net change in stockholders' equity during the period. This item represents disclosure of the reasons for a significant variation from the customary relationship between income tax expense and pretax accounting income resulting from a change in tax rates affecting the accounting for leveraged leases when such variation is not otherwise apparent. This element represents those proprietary trading activities consisting of securities sold but not yet purchased, that is, sold short, which leads to a liability for the obligation to purchase said securities at a future date. This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents disclosure of all significant concentrations of credit risk or market risk arising from the subject financial instrument (as defined), whether from an individual counterparty or groups of counterparties. This element represents a certain statement of financial position liability caption which represents a class of liabilities, or which may include an individual liability, measured at fair value on a recurring basis. This element represents, for annual periods only, the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period. The change in cash surrender or contract value during the period which adjusted the amount of premiums paid in determining the expense or income recognized under the contract for the period. The total of net (gain) loss, prior service cost (credit), and transition assets (obligations), as well as minimum pension liability if still remaining, included in accumulated other comprehensive income associated with a defined benefit pension or other postretirement plan(s) because they have yet to be recognized as components of net periodic benefit cost. Amount of long-term deferred finance costs, net of accumulated amortization, capitalized at the end of the reporting period. Par value of all classes of common stock issued during the period as a result of a stock split where the per-share par value or stated value is not increased or decreased proportionately such that the total par value or stated value for all shares remains the same. In a stock split, stockholders receive additional shares based on their relative ownership percentage of the entity. Par value of all classes of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period as a result of a stock split where the per-share par value or stated value is not increased or decreased proportionately such that the total par value or stated value for all shares remains the same. In a stock split, stockholders receive additional shares based on their relative ownership percentage of the entity. Adjustment to additional paid in capital for preferred stock to account for a stock split in the case where the per-share par value or stated value is not reduced or increased proportionately such that the total par value or stated value remains the same for all shares. Adjustment to additional paid in capital for common stock to account for a stock split in the case where the per-share par value or stated value is not reduced or increased proportionately such that the total par value or stated value remains the same for all shares. Aggregate amount of interest expense on all borrowings. Aggregate amount of interest expense on all deposits. Narrative explaining the divestiture of a business which was not classified as a discontinued operation. May include the facts and circumstances leading to the sale, as well as a description and financial summary of the assets and operations that were sold. A financial contract between two parties, the buyer and the seller of the option, where the buyer has the right but not the obligation to buy an agreed quantity of a particular commodity or financial instrument (the underlying instrument) from the seller of the option at a certain time (the expiration date) for a certain price (the strike price). The seller is obligated to sell the asset should the buyer so decide. A financial contract between two parties, the buyer and the seller of the option, where the buyer has the right but not the obligation to buy an agreed quantity of a particular commodity or financial instrument (the underlying instrument) from the seller of the option at a certain time (the expiration date) for a certain price (the strike price). A financial contract between two parties, the buyer and the seller of the option, where the seller is obligated to sell an agreed quantity of a particular financial instrument (the underlying instrument) for a certain price (the strike price) should the buyer so decide to purchase it. A financial contract between two parties, the buyer and the seller (writer) of the option, where the buyer has the right but not the obligation to sell a commodity or financial instrument (the underlying instrument) to the seller (writer) at a certain time for a certain price (the strike price). The seller (writer) has the obligation to purchase the underlying asset at that strike price, if the buyer exercises the option. A financial contract between two parties, the buyer and the seller (writer) of the option, where the buyer has the right but not the obligation to sell a commodity or financial instrument (the underlying instrument) to the seller (writer) at a certain time for a certain price (the strike price). A financial contract between two parties, the buyer and the seller (writer) of the option, where the seller (writer) has the obligation to purchase the underlying asset at the strike price, if the buyer exercises the option. Contracts conveying rights, but not obligations, to buy or sell a specific or standard commodity, or financial or equity instrument, at a specified price during a specified period (an American option) or at a specified date (a European option), which are traded on a stock exchange. Contracts conveying rights, but not obligations, to buy or sell a specific or standard commodity, or financial or equity instrument, at a specified price during a specified period (an American option) or at a specified date (a European option), which are listed on a stock exchange. A call option on the common stock of a company, issued as a form of non-cash compensation to employees of the company. The amount of interest expense recorded in the period based upon the specified tax examination. The amount of interest expense recorded in the period based upon the specified tax examination. Description of the type or class of capital units or capital shares. An Employee Stock Purchase Plan is a tax-efficient means by which employees of a corporation can purchase the corporation's stock. An Initial Public Offering (IPO) is the first sale of stock by a private company to the public. A note that entitles the holder to buy stock of the company at a specified price, which is much higher than the stock price at the time of issue. A private placement is a direct offering of securities to a limited number of sophisticated investors such as insurance companies, pension funds, mezzanine funds, stock funds and trusts. This element may be used to capture the complete disclosure pertaining to auction market preferred securities, including liquidation preference, liquidation value, par value, rate setting interval, redemption requirements, dividend distributions, roll forward of shares outstanding, shares authorized, aggregate value of auction market preferred securities, variable interest rate earned and other information necessary to a fair presentation. If redeemable, the auction market preferred securities are redeemable solely at the option of the issuer. This element may be used to capture the complete disclosure pertaining to an entity's capital units or capital shares, including the value of capital units or capital shares, units authorized, units outstanding and other information necessary to a fair presentation. This element may be used to capture the complete disclosure pertaining to an entity's common stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation. A classification of auction market preferred securities that may have different rights to other classifications of auction market preferred securities, for example Series A. A classification of auction market preferred securities that may have different rights to other classifications of auction market preferred securities, for example Series B. The proceeds of debt securities issued with detachable preferred stock purchase warrants which are allocable to the purchase warrants. The proceeds of debt securities issued during the period with detachable common stock purchase warrants which are allocable to the purchase warrants. This element represents the total of minimum sublease rentals, if any, to be received under noncancelable subleases within one year of the balance sheet date. This element represents the total of minimum sublease rentals, if any, to be received under noncancelable subleases within the second year following the balance sheet date. This element represents the total of minimum sublease rentals, if any, to be received under noncancelable subleases within the third year following the balance sheet date. This element represents the total of minimum sublease rentals, if any, to be received under noncancelable subleases within the fourth year following the balance sheet date. This element represents the total of minimum sublease rentals, if any, to be received under noncancelable subleases within the fifth year following the balance sheet date. This element represents the total of minimum sublease rentals, if any, to be received under noncancelable subleases after the fifth year following the balance sheet date. This element represents the total aggregate minimum sublease rentals, if any, to be received under noncancelable subleases existing as of the balance sheet date. This element represents leveraged lease rentals receivable, net of that portion of the rental applicable to principal and interest on the nonrecourse debt. The net change during the reporting period in the total amount due the brokerage related to activities and operations carried out on behalf of customers, other broker dealers, and clearing organizations, including deposits. The net change during the reporting period in the aggregate amount of obligations incurred arising from transactions with broker-dealers, such as amounts due on margin and unsettled cash transactions; includes payables to brokers, dealers and clearing organizations. Description of the type or class of common stock. This item represents the aggregate carrying amount of all cost-method investments as reported on or included in the balance sheet. The original cost of the investments may differ from the aggregate carrying amount disclosed due to various adjustments such as: (i) dividends received in excess of earnings after the date of investment that are considered a return of investment and therefore recorded as reductions to cost of the investment, or (ii) a series of operating losses of an investee or other factors which may indicate that a decrease in value of the investment has occurred which is other than temporary and should accordingly be recognized. Contracts and securities that allow the holder to buy common stock from the entity. A call option that gives the holder the right, but not the obligation, to purchase shares of common stock from the entity in accordance with an agreement upon payment of a specified amount. A warrant is a security that gives the holder the right to purchase common stock in accordance with the terms of the instrument, usually upon payment of a specified amount. The dilutive effect of which is reflected in diluted EPS by application of the treasury stock method unless another method is required to be applied. Describes the entity's procedures employed and assumptions made in determining the estimated amount of the allowance for loan losses for purposes of reducing gross loan receivables to amounts reasonably expected to be collected. May reflect: (a) how the entity determines each element of the allowance, (b) which loans are evaluated individually and which loans are evaluated as a group, (c) how the entity determines both the allocated and unallocated portions of the allowance, (d) how the entity determines the loss factors applied to graded loans in order to develop a general allowance, and (e) what self-correcting mechanism the entity uses to reduce differences between estimated and actual losses. Name of long-term contract for purchase of electric power. Period end book value of other property, plant and equipment (PPE) owned (but not classified elsewhere) by the public utility. Estimated useful life of other property, plant and equipment (PPE) owned (but not classified elsewhere) by the public utility. Period end book value of accumulated depreciation on property, plant and equipment (PPE) that is owned by the regulated operations of the public utility. Period end amount of property, plant and equipment (PPE) related to regulated assets common to business units. Estimated useful life of property, plant and equipment (PPE) related to assets common to business units owned by public utility. Period end amount of property, plant and equipment (PPE) related to utility distribution. Estimated useful life of property, plant and equipment (PPE) related to utility distribution owned by public utility. Period end amount of property, plant and equipment (PPE) related to generation or processing owned by public utility. Estimated useful life of property, plant and equipment (PPE) related to utility generation owned by the public utility. Period end amount of property, plant and equipment (PPE) related to utility transmission owned by public utility. Period end amount of property, plant and equipment (PPE) related to transmission and distribution owned by public utility. Estimated useful life of property, plant and equipment (PPE) related to utility transmission and distribution owned by public utility. Estimated useful life of property, plant and equipment (PPE) related to utility transmission. Period end amount of property, plant and equipment (PPE) related to fuels owned by the public utility. Estimated useful life of property, plant and equipment (PPE) related to fuels owned by public utility. This element may be used to capture the complete schedule of list all real estate that is held for investment. The schedule should describe the property and list the initial cost of land, buildings and improvements, improvements and carrying costs capitalized after acquisition, and the total carrying cost for land, buildings and improvements for each property and in aggregate. The schedule should also list the accumulated depreciation for each property and in aggregate, the date each property was constructed and acquired, the useful life used to calculate depreciation and any encumbrances on the properties. The entity should provide a reconciliation in total of the carrying amount of real estate from the beginning of the period to the end of the period. A similar reconciliation should be provided for accumulated depreciation. Any re al estate investments that have been written down or reserved against should be described, including the basis of the write-down. A material amount of intercompany profit in the total carrying amount of real estate should be disclosed. The aggregate cost of all real estate investments for federal income tax purposes should also be disclosed. An entity whose business is acquiring and holding for investment real estate or interests in real estate should list all real estate that is held for investment. The schedule should describe the property and list the initial cost of land, buildings and improvements, improvements and carrying costs capitalized after acquisition, and the total carrying cost for land, buildings and improvements for each property and in aggregate. The schedule should also list the accumulated depreciation for each property and in aggregate, the date each property was constructed and acquired, the useful life used to calculate depreciation and any encumbrances on the properties. The entity should provide a reconciliation in total of the carrying amount of real estate from the beginning of the period to the end of the period. A similar reconciliation shou ld be provided for accumulated depreciation. Any real estate investments that have been written down or reserved against should be described, including the basis of the write-down. A material amount of intercompany profit in the total carrying amount of real estate should be disclosed. The aggregate cost of all real estate investments for federal income tax purposes should also be disclosed. Identifies and describes the contingent obligation arising from a commitment made to the recipient of the entity's financial instruments to endeavor (a) to file a registration statement for the resale of those financial instrument (demand or "piggyback" rights granted to the recipient) or for the resale of equity shares that are issuable upon exercise or conversion of those financial instruments and (b) for the registration statement to be declared effective by the Securities and Exchange Commission within a specified grace period. The contingent obligation to make future payments or otherwise transfer consideration under a registration payment arrangement, whether issued as a separate agreement or included as a provision of a financial instrument or other agreement, is separately recognized and measured. Provides certain detailed financial information with respect to sale-leaseback transactions. This element may be used to capture the complete disclosure pertaining the process of acquiring assets or a business through noncash (or part noncash) transactions. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. Disclosure may include the equity interest acquired, value of assets acquired, value of liabilities acquired, net monetary assets acquired, number of shares, warrants or options issued as consideration for a business or asset acquired and other information necessary to a fair presentation. Describes and quantifies contingent obligations arising from commitments made to the recipient of the entity's financial instruments to endeavor (a) to file a registration statement for the resale of those financial instruments (demand or "piggyback" rights granted to the recipient) or for the resale of equity shares that are issuable upon exercise or conversion of those financial instruments and (b) for the registration statement to be declared effective by the Securities and Exchange Commission within a specified grace period. The contingent obligation to make future payments or otherwise transfer consideration under a registration payment arrangement, whether issued as a separate agreement or included as a provision of a financial instrument or other agreement, is separately recognized and measured. Disclosures related to accounts comprising shareholders' equity, including other comprehensive income. Includes: (1) balances of common stock, preferred stock, additional paid-in capital, 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; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables; effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroacti ve effective of subsequent change in capital structure. Identifies subsidiaries of limited liability company or limited partnership in the table of subsidiary of limited liability company or limited partnership. Two percent of aggregate debit items, or $250 if greater, as shown in formula for reserve requirements pursuant to Rule 15c3-3, prepared as of the date of Net Capital Computation for the entity. Aggregate debit items refer to customer-related receivables. Material event or transaction that is abnormal or significantly different from typical activities or is not reasonably expect to recur in the foreseeable future; but not both, and therefore does not meet both criteria for classification as an extraordinary item. The amount of acquisition adjustments included in property, plant and equipment (PPE) for utilities. The amount of acquisition adjustments accumulated depreciation included in property, plant and equipment (PPE) for utilities. An investment in a raw or primary product such as metals. Net effect of discontinued application of the specialized accounting to all or part of its operations, entity shall eliminate from its statement of financial position prepared for general-purpose external financial reporting the effects of any actions of regulators that had been recognized as assets and liabilities pursuant to that specialized accounting but would not have been recognized as assets and liabilities by entities in general except for carrying amounts of plant, equipment, and inventory measured and reported pursuant to that specialized accounting unless those assets are impaired, in which case the carrying amounts of those assets is reduced to reflect that impairment. This element is gross of the related tax effect. Provides certain detailed financial information with respect to assets leased or available for lease to third parties under operating lease agreements. This element represents the disclosure related to assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). The disclosures that may be required or desired include: (a) the fair value measurements recorded during the period and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets or liabilities (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). The increase or decrease in the weighted average price as of the balance sheet date at which grantees could acquire the shares reserved for issuance under all stock option plans. Amount of real estate investments acquired through foreclosure during the period. Title through foreclosure occurs in a legal proceeding in which a secured creditor obtains title typically by bidding the amount of debt owed to it after the borrower has defaulted on the debt instrument. Provides the disclosures pertaining to accounting and reporting of transfers of financial assets, interests continued to be held by the transferor, servicing assets and servicing liabilities, including sensitivity analyses of fair value estimates. The cash inflow associated with the sale or 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. 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. Describes method of determining allowance for principal and interest or escrow advances. The amount of a material effect of refunds on a regulated entity's net income that are recognized in a period other than the period in which the related revenue was recognized. Discloses year revenue was initially recognized related to refunds that are recognized in a period other than the period in which the related revenue was recognized and that have a material effect on net income. Total of noncurrent other assets held by public utility entities In some cases, a regulator requires an enterprise subject to its authority to capitalize, as part of the cost of plant and equipment, the cost of financing construction as financed partially by borrowings and partially by equity. A computed interest cost and a designated cost of equity funds are capitalized, and net income for the current period is increased by a corresponding amount. After the construction is completed, the resulting capitalized cost is the basis for depreciation and unrecovered investment for rate-making purposes. In such cases, the amounts capitalized for rate-making purposes as part of the cost of acquiring the assets shall be capitalized for financial reporting purposes instead of the amount of interest that would be capitalized in accordance with FASB Statement No. 34, Capitalization of Interest Cost. Thos e amounts shall be capitalized only if their subsequent inclusion in allowable costs for rate-making purposes is probable. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. A table is a schedule used to present multi dimensional data and contains both an axis and line items. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. Line Items are concepts that are used for one or more categories which are presented in the form of a table. A table is a schedule used to present multi dimensional data and contains both an axis and line items. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. A table is a schedule used to present multi dimensional data and contains both an axis and line items. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. Line Items are concepts that are used for one or more categories which are presented in the form of a table. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. A table is a schedule used to present multi dimensional data and contains both an axis and line items. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. A table is a schedule used to present multi dimensional data and contains both an axis and line items. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A table is a schedule used to present multi dimensional data and contains both an axis and line items. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A table is a schedule used to present multi dimensional data and contains both an axis and line items. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. A table is a schedule used to present multi dimensional data and contains both an axis and line items. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. Line Items are concepts that are used for one or more categories which are presented in the form of a table. A table is a schedule used to present multi dimensional data and contains both an axis and line items. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Line Items are concepts that are used for one or more categories which are presented in the form of a table. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. The gains and losses included in earnings that represent the difference between the sale price and the carrying value of other loans and leases that were sold during the reporting period; excludes gains and losses on sales of consumer and mortgage loans. This element refers to the gain (loss) and not to the cash proceeds of the sales. This element is a noncash adjustment to net income when calculating net cash generated by operating activities using the indirect method. Reductions in the entity's income taxes that arise when compensation cost (from non-qualified share-based compensation) recognized on the entity's tax return exceeds compensation cost from share-based compensation recognized in financial statements. This element reduces net cash provided by operating activities. Earnings that result from interest on loans, notes, or borrowings extended to affiliates. Description of the accounting treatment if the carrying value is different from the redemption amount. Aggregate amount of redemption requirements for all issues each year for the five years following the date on the latest balance sheet. Accumulated adjustment, net of tax, that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency from the functional currency of the reporting entity, net of reclassification of realized foreign currency translation gains (losses). Describe call and/or exercise rights, prices and dates of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). Describe the call and/or exercise rights, prices and dates of common stock. Class of treasury stock. Treasury stock is stock that has been repurchased by the entity. This stock has no voting rights and receives no dividends. Total of all stockholders' equity (deficiency) items. This excludes temporary equity and is sometimes called permanent equity. Tangible capital as defined in the regulations (generally includes outstanding stock plus retained earnings) for banking institutions subject to Office of Thrift Supervision (OTS) capital requirements. The amount of total capital as defined in the regulations. Carrying basis and cost if basis is other than cost for each class of treasury stock. Number of shares held for each class of treasury stock. The expense in the period incurred with respect to protection provided by insurance entities against risks other than risks associated with production (which are allocated to cost of sales). A description of the principal changes causing the embedded option to no longer require separation from the host instrument. The amount of the liability for the conversion option reclassified to stockholders' equity when the embedded option no longer required separation from the host instrument. The amount that was removed from accumulated depreciation pertaining to real estate that was sold in the period. Amount of common stock allocated to investors buy shares of a new issue of common stock before they are offered to the public. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds. Receivables to be collected from (obligations owed to) related parties, net as of the balance sheet date where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Various types of Property, Plant and Equipment, other than land and buildings, and machichinery and equipment. This element may be used to capture the complete disclosure pertaining to an entity's treasury stock, including the average cost per share, carrying basis for each class of treasury stock, description of share repurchase program authorized by an entity's Board of Directors, the treatment of the purchase price in excess of the current market value, number of shares held for each class of treasury stock, and other information necessary to a fair presentation. The amount of reductions in the period other than foreclosures, costs of mortgages sold, and amortization of premium. The category of property securing the real estate mortgage loan, such as shopping centers, high rise apartments, single family residences. The category of property, such as shopping centers, high rise apartments, single family residences, or identity of individual real properties that secure real estate mortgage loans. Indicates the contractual payment terms of the loan receivable require level payments of principal and interest over the life to maturity. Indicates the contractual payment terms of the loan receivable require varying payment amounts of principal and interest over the life to maturity. The required large, lump sum payment amount on final maturity date. Disclosures about a mortgage loan on real estate that has been written down or reserved against including a description of the loan and the basis for the write-down or reserve. The cash inflow associated with principal collections from a borrowing supported by a written promise to pay an obligation. The aggregate of amounts due from customers or clients, within one year of the balance sheet date, for goods or services that have been delivered or sold in the normal course of business and an amount representing an agreement for an unconditional promise by the maker to pay the entity (holder) a definite sum of money at a future date within one year of the balance sheet, reduced to their estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection and net of any write-downs taken for collection uncertainty on the part of the holder, respectively. For an unclassified balance sheet, the amount due from customers or clients for goods or services that have been delivered or sold in the normal course of business, reduced to their estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection. Amount due from customers or clients, within one year of the balance sheet date, for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection. Amount due from customers or clients, more than one year from the balance sheet date, for goods or services that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection. A liability established to represent the expected future costs associated with the integration of an acquired entity or line of business. Interest, dividends, rents, ancillary and other revenues earned but not yet received by the entity on its investments. In the period of acquisition, an Entity must disclose the characteristics of finite-lived intangible assets acquired. Finite-lived intangible assets are assets that have no physical form, but have expected future economic benefit, and are expected to be used over a defined period of time. Acquired finite-lived intangible assets are disclosed by major class (assets that can be grouped together because they are similar, either by their nature or by their use in operations of the entity) and in total. Additionally, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period must also be disclosed. In the period of acquisition, an Entity must disclose the characteristics of indefinite-lived intangible assets acquired. Indefinite-lived intangible assets are assets that have no physical form, but have expected future economic benefit. The future benefit is not expected to diminish over a stated period of time. Acquired indefinite-lived intangible assets are disclosed by major class (assets that can be grouped together because they are similar, either by their nature or by their use in operations of the entity) and in total. The amount of accounts receivable that an Entity acquires in a noncash (or part noncash) acquisition. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The amount of fixed assets that an Entity acquires in a noncash (or part noncash) acquisition. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The amount of intangibles that an Entity acquires in a noncash (or part noncash) acquisition. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The amount of inventory that an Entity acquires in a noncash (or part noncash) acquisition. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The amount of investments that an Entity acquires in a noncash (or part noncash) acquisition. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The amount of assets that an Entity acquires in a noncash (or part noncash) acquisition that are not presented as a separate disclosure or not otherwise listed in the existing taxonomy. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. The total amount of [all] liabilities that an Entity assumes in acquiring a business or in consideration for an asset received in a noncash (or part noncash) acquisition. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The amount of debt that an Entity assumes in acquiring a business or in consideration for an asset received in a noncash (or part noncash) acquisition. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The amount of employee benefit liabilities that an Entity assumes in acquiring a business or in consideration for an asset received in a noncash (or part noncash) acquisition. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The amount of liabilities that an Entity assumes in acquiring a business or in consideration for an asset received in a noncash (or part noncash) acquisition that are not presented as a separate disclosure or otherwise listed in the existing taxonomy. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. The amount of payables that an Entity assumes in acquiring a business or in consideration for an asset received in a noncash (or part noncash) acquisition. Noncash is defined as transactions during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. An element designated to encapsulate any additional information related to cash and cash equivalents not otherwise addressed by the existing taxonomy. Cash includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or le ss qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. The aggregate amount of recurring noncash expense charged against earnings in the period to allocate the cost of intangible assets over their estimated remaining economic lives. The amount of expense charged against earnings by an Entity to record deferred gains and losses on hedge instruments. Examples include gain on economic hedges, amortization of gain on designated fair value hedge and so forth. The amount of expense charged against earnings in the period to allocate the cost, net of salvage value, of premises and equipment over their remaining estimated productive lives. Change in the balance of the gas imbalance receivable account. Gas imbalances occur when the entity sells more or less than its entitled ownership percentage of total gas production. If the entity receives less than it is entitled, the underproduction is recorded as a receivable. The difference between the book value and the sale price of investments in joint ventures and entities in which the reporting entity has an equity ownership interest, generally of 20 to 50 percent, and exercises significant influence. This element refers to the gain (loss). A provision for receivables due an Entity more than one year from the balance sheet date that are expected to be uncollectible. A provision for trade and other receivables due an Entity within one year that are expected to be uncollectible. A provision for trade and other receivables due an Entity within one year (or one operating cycle if longer) that are expected to be uncollectible. A provision for receivables due an Entity in excess of one year (or one operating cycle if longer) that are expected to be uncollectible. A provision for money loaned on interest-bearing and discount loans that the finance entity expects to be uncollectible A provision for the amount of products sold that the entity expects to be returned by the purchaser. A provision for amounts due an Entity for the sale of goods or services in the normal course of business that are expected to be uncollectible. Amounts due from an Entity employee, not to include stockholders or officers, which are usually due within 1 year (or 1 business cycle). Amounts due from an Entity employee, not to include stockholders or officers, which are usually due after 1 year (or 1 business cycle). The segment in which the disposed long-lived asset was previously reported. This is not applicable if an Entity has no reportable segments. Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bil l and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits should not be reported as cash and cash equivalents. A description of an entity's cash and cash equivalents accounting policy with respect to restricted balances. An entity shall disclose its policy for determining which items are treated as cash equivalents, including (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value. Cash includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. In addition, cash equivalents include short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. A savings certificate entitling the Entity (that is, bearer) to receive interest at an established maturity date, based upon a fixed interest rate. A certificate of deposit may be issued in any denomination. Certificates of deposit are generally issued by commercial banks and, therefore, insured by the FDIC (up to the prescribed limit). Certificates of deposit generally restrict holders from withdrawing funds on demand without the incurrence of penalties. Generally, only certificates of deposit with original maturities of three months or less qualify as cash equivalents. Original maturity means original maturity to the entity holding the investment. As a related example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months. The net change during the reporting period in regulated liabilities. Regulated liabilities are created when regulatory agency permits an Entity to defer revenues to the balance sheet. Value of entity shares held by subsidiary, which are purchased for the purpose of granting the shares to senior employees as part of an employee stock option plan approved by the Entity's Board of Directors. Presented as a reduction of shareholders' equity at their cost to the subsidiary. This item represents the amount that could be realized under a life insurance contract or contracts owned by the Entity as of the date of the statement of financial position. Such Entity-owned life insurance policies are commonly known as corporate-owned life insurance (COLI) or bank-owned life insurance (BOLI). The various provisions and amount of any cash or cash equivalents subject to compensating balance arrangements. Where compensating balance arrangements exist (but are not agreements which legally restrict the use of cash amounts shown on the balance sheet) disclose these arrangements and the amount involved, if determinable, for the most recent audited balance sheet required and for any subsequent unaudited balance sheet required in the notes to the financial statements. Compensating balances that are maintained under an agreement to assure future credit availability shall be disclosed in the notes to the financial statements along with the amount and terms of such agreement. For example, compensating balances are a common requirement for establishing a line of credit with a bank. Another example is a minimum balance that a bank may require the Entity to mai ntain on deposit with the institution as a condition for granting a loan. Schedule itemizing specific cash or cash equivalent items which are subject to compensating balance arrangements, along with the nature of the arrangements. Where compensating balance arrangements exist (but are not agreements which legally restrict the use of cash amounts shown on the balance sheet) disclose these arrangements and the amount involved, if determinable, for the most recent audited balance sheet required and for any subsequent unaudited balance sheet required in the notes to the financial statements. Compensating balances that are maintained under an agreement to assure future credit availability shall be disclosed in the notes to the financial statements along with the amount and terms of such agreement. For example, compensating balances are a common requirement for establishing a line of credit with a bank. Another example is a minimu m balance that a bank may require the Entity to maintain on deposit with the institution as a condition for granting a loan. Amounts due for services rendered or to be rendered, actions taken or to be taken, or a promise to refrain from taking certain actions in accordance with the terms of a legally binding agreement between the Entity and, at a minimum, one other party, which amounts are withheld by the contracting party against the Entity's performance under the contract. Such billed but unpaid amounts are generally expected to be collected upon complying with certain contractual terms or satisfaction and release by the contracting party. Under certain workers compensation insurance contracts with deductible features, the Entity has an obligation to pay the full amount claimed. The Entity is subsequently reimbursed by the worker (policy holder) for the policy deductible. The amount to be reimbursed is included on a gross basis in the consolidated balance sheet in contract holder receivables and represents an amount expected to be collected within one year of the balance sheet date. A contract to provide coverage or protection in exchange for a payment or "premium". Examples of insurance protection include liability and property insurance. The entity paying the premiums for the protection will have insurance expense and possibly an asset, Prepaid Insurance (if the premiums are paid in advance). Cost associated with reimbursable income. This occurs when a services entity incurs expenses on behalf of the client and passes through the cost of reimbursable expenses to a client. Amount due the Entity as a result of customers utilizing point of sale debit or credit cards in exchange transactions with the entity which are short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three-years ago does not become a cash equivalent when its remaining maturity is three months. For utilities only, represents the carrying amount of the liability as of the balance sheet date for payments received by a utility from its customers in advance of performing its obligations under terms of its construction agreements. Description of customer securities pledged to counterparties by the Entity as collateral for financing transactions. Classification within financial statement of customer securities pledged to counterparties by the entity as collateral for financing transactions. Fair value of customer securities pledged to counterparties by the entity as collateral for financing transactions. Description of financial instrument type of customer securities pledged to counterparties by the Entity as collateral for financing transactions. Customer securities pledged to counterparties by the Entity as collateral for financing transactions. Amount of deferred revenue recognized for transactions arising during the current 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. Consist of categories of deferred revenue by arrangement under which revenue is deferred as of the balance sheet date and is expected to be recognized as revenue within the next twelve months. 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. Description of the transaction or nature of business giving rise to deferred revenue or unearned revenue, other than annual membership fees. Deferred revenue is a liability 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. 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. Amount of previously reported deferred or unearned revenue that was recognized as revenue during the period. Deferred revenue is a liability 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. Amount of refund payments made to customers during the period that was previously reported as deferred revenue. 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. Description of significant increases or decreases in the carrying amount of deferred revenue during the period. Deferred revenue is a liability 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. The carrying amount of consideration received or receivable as of the balance sheet date on potential earnings that were not recognized as revenue in conformity with GAAP, and which are expected to be recognized as such within one year or the normal operating cycle, if longer, including sales, license fees, and royalties, but excluding interest income. The noncurrent portion of deferred revenue amount as of balance sheet date. Deferred revenue is a liability related to a revenue producing activity for which revenue has not yet been recognized, and is not expected to be recognized in the next twelve months. 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. Carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies to which the entity holds the title and uses for the specific purpose of showing the benefits and features of the entity's products to existing or potential customers. This element represents the required disclosure for investments accounted for under the cost-method. The carrying amount of such investments may be adjusted, for example, distributions in excess of cost (return of capital) or for other-than-temporary impairments. The cost method and lower-of-cost or market, an adaptation of the cost method, is generally followed for most investments in noncontrolled corporations, in some corporate joint ventures, and to a lesser extent in unconsolidated subsidiaries in which the Entity does not have the ability to exercise significant influence. In the period of disposition, for each asset to be disposed of by a method other than sale, an entity may disclose: a description of the disposed asset, the loss realized at the time of disposition of the asset, the income statement classification of the loss on disposition, the method of disposal (for example, abandonment, distribution in a spin-off) and the segment classification of the disposed asset. For each long-lived asset or group of assets to be abandoned, an entity may disclose a description of the asset to be abandoned and the related circumstances, including the manner and expected timing of disposition. Total consideration paid and payable by direct policyholders for insurance contracts sold by the Entity during the period. This amount does not include premium assumed from or ceded to other insurers. The amount of interest paid to a trust which has issued trust-preferred securities. In order to issue trust preferred securities, a sponsor forms a trust by investing a nominal amount of cash to purchase all of the voting common stock of the trust. The trust issues nonvoting, mandatorily redeemable preferred securities to outside investors in exchange for cash. The proceeds received from the issuance of the preferred securities, together with the cash received for issuing the common stock to the sponsor, is then loaned to the sponsor in exchange for a note which has the same terms as the trust preferred securities. Trust preferred securities possesses characteristics of both equity and debt issues and are generally issued by bank holding companies. Sum of the allocated, committed-to-be-released and suspense shares of the entity held by the plan. The item represents the difference, if any, between the amount at which an investment accounted for under the equity method of accounting is carried (reported) on the balance sheet and the amount of underlying equity in net assets the reporting Entity has in the investee. A difference can arise between the carrying value of the equity method investment and the value of the Entity's amount of underlying equity in net assets of the investee, for example, from appreciation of certain assets which is not recognized in earnings, but is recognized in other comprehensive income (a separate component of shareholders' equity) by the investee. This element provides the name of each investee, or group of investees for which combined disclosure is appropriate, in which the Entity has an investment in common stock accounted for under the equity method of accounting and for which certain information is required or determined to be disclosed. The item represents the accounting treatment for the difference, if any, between the amount at which an investment accounted for under the equity method of accounting is carried (reported) on the balance sheet and the amount of underlying equity in net assets the reporting Entity has in the investee. This element represents the aggregate carrying amount of all cost-method investments held by the Entity which was not evaluated for impairment. Because the fair value of cost-method investments is not readily determinable, the evaluation of whether an investment is impaired generally consists of whether an event or change in circumstances has occurred during the reporting period that may have a significant adverse effect on the fair value of the investment (an "impairment indicator"). Impairment indicators include, but are not limited to: (1) significant deterioration in the earnings performance, credit rating, asset quality, or business prospects of the investee; (2) significant adverse change in the regulatory, economic, or technological environment of the investee; (3) significant adverse change in the general mark et condition of either the geographic area or the industry in which the investee operates; (4) a bona fide offer to purchase (whether solicited or unsolicited), an offer by the investee to sell, or a completed auction process for the same or similar security for an amount less than the cost of the investment; or (5) factors that raise significant concerns about the investee's ability to continue as a going concern, such as negative cash flows from operations, working capital deficiencies, or noncompliance with statutory capital requirements or debt covenants. Financing revenue received under leases during the current period by an entity that provides financial services. The aggregated amount of merchandise or goods held by the entity that are readily available for future sale and items held by the entity which are partially complete or in the process of being readied for future sale. The amount for insured risks paid or due and owing to the ceding entity, recorded as additions to net premiums written minus net losses paid minus the sum of loss adjustment expenses and underwriting costs and expenses on insurance ceded to companies outside the United States. Amounts for insured risks on policies that have been ceded to entities outside the United States and for which claims income is paid or due and owing to the ceding entity. The amount of expenses on insured risks paid or due and owing to the ceding entity, recorded as additions to net premiums written minus net losses paid minus the sum of loss adjustment expenses and underwriting costs and expenses on insurance ceded to companies outside the United States. A freestanding contract issued by an Entity that is indexed to, and potentially settled in an Entity's own stock. A freestanding contract is one that is entered into separate and apart from any of the entity's other financial instruments or equity transactions, or if entered into in conjunction with some other transaction, is legally detachable and separately exercisable. At least annually, an Entity must evaluate its goodwill for impairment. If carrying value is greater than fair value, the carrying value of goodwill must be reduced. If impairment is noted, an Entity is required to disclose details of the impaired asset and adjustments made to reduce goodwill to fair value at the measurement date. A description of how an Entity determined the fair value of the long-lived asset (asset group) they are disposing of by a method other than sale, for example, whether based on a quoted market price, prices for similar assets, or another valuation technique. A description of how an Entity determined the fair value of the long-lived asset (asset group) they are holding and using, for example, whether based on a quoted market price, prices for similar assets, or another valuation technique. A call option that gives the holder the right, but not the obligation, to purchase shares of common stock from the entity in accordance with an agreement upon payment of a specified amount. Bank deposits belonging to an acquired bank that can be counted on as a stable source of lending funds. These deposits have the following attributes: predictable costs and low sensitivity to interest rates. This intangible asset is usually amortized over its estimated useful life. Interest income on securities which the Entity has positive intent and ability to hold for the foreseeable future or until maturity ("held-to-maturity securities") consisting of: (a) interest and dividends earned on all securities and (b) amortization and accretion (as applicable) of discounts and premiums, if any. Interest and fee income generated by loans the Entity intends and has the ability to hold for the foreseeable future, or until maturity or payoff, including commercial and consumer loans, whether domestic or foreign, which may consist of: (1) industrial and agricultural; (2) real estate; and (3) real estate construction loans; (4) trade financing; (5) lease financing; (6) home equity lines-of-credit; (7) automobile and other vehicle loans; and (8) credit card and other revolving-type loans. Also includes interest income for leases held by the Entity. Describes an insurance entity's accounting policy applied to previously deferred policy acquisition costs and previously deferred sales inducements when internal replacements of insurance contracts occur, including whether or not the entity has availed itself of the alternative guidance permitted under GAAP, and, if so, for which types of internal replacement transactions. An internal replacement is a modification in product benefits, features, rights, or coverage's that occurs by the exchange of a contract for a new contract; by amendment, endorsement, or rider to a contract; or by the election of a feature or coverage within a contract. Carrying amount as of the balance sheet date of merchandise or materials to which the entity holds the title, but which are physically at another entity's facilities (for example work in process may be temporarily at the site of a subcontractor). Carrying amount as of the balance sheet date of merchandise or supplies to which the entity holds the title but does not hold physical possession because the goods are currently being transported. Total investments in (A) an entity in which the entity has significant influence, but does not have control, (B) subsidiaries that are not required to be consolidated and are accounted for using the equity and or cost method, and (C) an entity in which the reporting entity shares control of the entity with another party or group. Description of the nature of any debit in the equity section of the balance sheet that is a result of the carryover of predecessor basis. There are various captions used for this debit, including excess of purchase price over predecessor basis (book value) of net assets acquired from entities partially under common control, excess of purchase price adjustment over historical cost basis of transferred net assets allocable to the aggregate interest retained by the entity and related entities, fair market value in excess of historical cost of acquired net assets attributable to related party transactions, dividends in excess of net book value, and distribution in excess of predecessor basis. This element represents the disclosure requirements concerning life settlement contracts including the accounting policy for life settlement contracts and the classification of cash receipts and cash disbursements in the statement of cash flows and, as applicable, for (1) life settlement contracts accounted for under the investment method based on the remaining life expectancy for each of the first five succeeding years from the date of the statement of financial position and thereafter, as well as in the aggregate: (a) the number of life settlement contracts, (b) the carrying value of the life settlement contracts, and (c) the face value (death benefits) of the life insurance policies underlying the contracts, (d) the life insurance premiums anticipated to be paid for each of the five succeeding fiscal years to keep the life settlement contract s in force as of the date of the most recent statement of financial position presented, (e) the nature of the information that causes the Entity to change its expectations on the timing of the realization of proceeds from the investments in life settlement contracts and the related effect on the timing of the realization of proceeds from the life settlement contracts and for (2) life settlement contracts accounted for under the fair value method, disclosure would include, based on remaining life expectancy for each of the first five succeeding years from the date of the statement of financial position and thereafter, as well as in the aggregate: (a) the number of life settlement contracts, (b) the carrying value of the life settlement contracts, (c) the face value (death benefits) of the life insurance policies underlying the contracts, (d) the reasons for changes in the Entity's expectation of the timing of the realization of the investments in life settlement contracts, and (e) (i) the gains or losses reco gnized during the period on investments sold during the period and (ii) the unrealized gains or losses recognized during the period on investments that are still held at the date of the statement of financial position. The aggregate interest and fee income generated by: (1) loans the Entity has positive intent and ability to hold for the foreseeable future, or until maturity or payoff, including commercial and consumer loans, whether domestic or foreign, which may consist of: (a) industrial and agricultural; (b) real estate; and (c) real estate construction loans; (d) trade financing; (e) lease financing; (f) home equity lines-of-credit; (g) automobile and other vehicle loans; and (h) credit card and other revolving-type loans and (2) loans and leases held-for-sale which may include mortgage loans, direct financing, and sales-type leases. Amount of lease financing arising from involvement with leveraged lease transactions where the Entity is in the position of long-term creditor. This item represents investments in debt securities which are categorized as held-to-maturity and that have scheduled maturities within one year of the balance sheet date or operating cycle, if longer; such investments are measured at amortized cost (carrying value). The held-to-maturity category is for those securities that the Entity has the positive intent and ability to hold until maturity. For an unclassified balance sheet, this item represents investments in debt securities which are categorized as held-to-maturity; such investments are measured at amortized cost (carrying value). The held-to-maturity category is for those securities that the Entity has the positive intent and ability to hold until maturity. This item represents investments in debt securities which are categorized as held-to-maturity and that have scheduled maturities more than one year from the balance sheet date or operating cycle, if longer; such investments are measured at amortized cost (carrying value). The held-to-maturity category is for those securities that the Entity has the positive intent and ability to hold until maturity. This item represents the amount of unrealized intercompany profits and losses on transactions between the Entity and unconsolidated subsidiaries (including certain corporate joint ventures, and noncontrolled corporations), accounted for under the equity method of accounting, which have not been eliminated in preparing the Entity's financial statements. This item represents a description of the transaction or series of transactions giving rise to unrealized intercompany profits and losses on transactions between the Entity and unconsolidated subsidiaries (including certain corporate joint ventures, and noncontrolled corporations), accounted for under the equity method of accounting, which have not been eliminated in preparing the Entity's financial statements. In addition to an understanding of the transaction, the description should include management's reasons for not eliminating the unrealized intercompany profits and losses and the accounting and financial reporting treatment it applied thereto. Date that the entity adopts the measurement provisions of the new accounting principle for its defined benefit postretirement plan. The Statement provides different effective dates for the recognition and related disclosure provisions and for the required change to a fiscal year-end measurement date. This element relates only to the measurement provisions of the Statement. Carrying amount as of the balance sheet date of physical goods held by the entity for future sale to end users. The minimum amount of net capital required to be maintained by the entity to engage in securities transactions. Under the aggregate indebtedness method (the basic method), the minimum net capital is calculated as the aggregate indebtedness of the entity divided by 15. The net change during the reporting period in the aggregate amount due to the Entity in the form of unpaid interest and dividends. Additional textual information of significant noncash (or part noncash) investing and financing activities required to be supplementally disclosed to enable users of the financial information to fully understand the period cash flows of the Entity in relation to the statements of financial position, income statement, and statement of changes in shareholders' equity. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of a transaction not resulting in cash receipts or cash payments in the period. Fees paid by the Entity to sales representatives based on commission payout contracts covering the sale of mutual funds and insurance products. Noninterest expense related to directors' fees which are fees paid by an Entity to its directors. Directors' fees may be paid in addition to salary and other benefits. Disclosure of the accounting treatment and method of measurement for nonmonetary exchanges of assets or liabilities or related to a transfer of nonmonetary assets for which the Entity receives no assets in return. Transactions involving exchanges with other entities that involve principally nonmonetary assets or liabilities or relate to a transfer of nonmonetary assets for which the Entity receives no assets in return. An amount representing an agreement for an unconditional promise by the maker to pay the Entity (holder) a definite sum of money at a future date(s) more than one year from the balance sheet date. Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among myriad other features and characteristics. For an unclassified balance sheet, an amount representing an agreement for an unconditional promise by the maker to pay the Entity (holder) a definite sum of money at a future date, net of any write-downs taken for collection uncertainty on the part of the holder. Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among myriad other features and characteristics. An amount representing an agreement for an unconditional promise by the maker to pay the Entity (holder) a definite sum of money at a future date more than one year from the balance sheet date, net of any write-downs taken for collection uncertainty on the part of the holder. Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among myriad other features and characteristics. An amount representing an agreement for an unconditional promise by the maker to pay the Entity (holder) a definite sum of money at a future date(s) within one year of the balance sheet date. Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among myriad other features and characteristics. Description of the freestanding forward contracts issued by an entity that are indexed to, and potentially settled in, an Entity's own stock. A freestanding contract is one that is entered into separate and apart from any of the entity's other financial instruments or equity transactions, or if entered into in conjunction with some other transaction, is legally detachable and separately exercisable. This freestanding contract: (1) does not quality for asset or liability classification under SFAS 150; and (2) qualifies either as temporary equity or permanent equity. Equity instruments that qualify as temporary equity include contracts that: (1) require the entity to deliver cash as part of a physical settlement; (2) give the entity a choice of either a net-cash settlement or physical settlement that requires the entity to deliver cash; or (3) give the counterparty the choice of either net-share settlement or physical settlement that requires the entity to deliver cash. Equity instruments that qualify as permanent equity include contracts that: (1) the entity deliver shares as part of a physical settlement or a net-share settlement; (2) contracts that give the entity the choice of net-cash settlement or settlement in shares or either net-share settlement or physical settlement that requires that the entity deliver cash. Includes disclosure on the forward rate and the number of shares to which the contract is indexed, the settlement date or dates of the contract, and the issuer's accounting for the contract. If the terms of the contract provide settlement alternatives, those settlement alternatives should be disclosed, including who controls the settlement alternatives, and the maximum number of shares that could be required to be issued, to net share settle the contract, if applicable. If a contract does not have a fixed or determinable ma ximum number of shares that could be required to be issued, the fact that a potentially infinite number of shares that may be required to be issued to settle the contract should be disclosed. Include also the contract's current fair value for each settlement alternative and how changes in the price of the issuer's equity instruments affect those settlement amounts. This element may be used as a single block of text to encapsulate the entire disclosure including data and tables. A freestanding contract issued by an Entity that are indexed to, and potentially settled in, an Entity's own stock. A freestanding contract is one that is entered into separate and apart from any of the entity's other financial instruments or equity transactions, or if entered into in conjunction with some other transaction, is legally detachable and separately exercisable. A textual description of other significant noncash (or part noncash) investing and financing activities required to be supplementally disclosed to enable users of the financial information to fully understand the period cash flows of the Entity in relation to the statements of financial position, income statement, and statement of changes in shareholders' equity. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of a transaction not resulting in cash receipts or cash payments in the period. Nonrecurring impairment charges related to the write-off of production-related equipment and inventory. This tag should be used when an Entity charges this cost in cost of goods sold. Remaining balance of regulatory assets for which no return on investment during recovery is provided. In some cases, a regulator may permit an enterprise to include a cost that would be charged to expense by an unregulated enterprise as an allowable cost over a period of time by amortizing that cost for rate-making purposes, but the regulator does not include the unrecovered amount in the rate base. Remaining recovery period of regulatory assets for which no return on investment during recovery period is provided. In some cases, a regulator may permit an enterprise to include a cost that would be charged to expense by an unregulated enterprise as an allowable cost over a period of time by amortizing that cost for rate-making purposes, but the regulator does not include the unrecovered amount in the rate base. Carrying amount as of the balance sheet date of components used by the Entity which are bought from another entity rather than produced by the Entity. Initial cost to the Entity for buildings and improvements. Initial cost to the Entity for land. Date that the Entity adopts the recognition and disclosure provisions of the new accounting principle for its defined benefit postretirement plan. The Statement provides different effective dates for the recognition and related disclosure provisions and for the required change to a fiscal year-end measurement date. This element relates only to the recognition and disclosure provisions of the Statement. The amount of sales revenue which the Entity expects that it will not receive because customers may pay a reduced price if they make their payment within a certain timeframe offered by the Entity. The amount of products sold that the Entity expects that it will not receive payment for because the customer is unsatisfied with the goods provided by the Entity. A provision for the amount of payments owed to an Entity from the sale of an Entity or business, based on future sales or revenues, which the selling entity deems uncollectible. Separate disclosure of the cash and cash items which are restricted as to withdrawal or usage. The provisions of any restrictions shall be described in a note to the financial statements. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Describe the restrictions with respect to withdrawal or usage and the specific cash or cash equivalent item. Restrictions may include contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. State the reason and intention for the restriction upon the specific item of restricted cash or cash equivalents being disclosed. In general, restrictions of cash and cash equivalents limit the entity's ability to withdraw or use the amount. Restrictions may include contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Describe the agreement containing restrictions with respect to withdrawal or usage on a specific cash or cash equivalent item. Restrictions may include contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Encompasses the various categories of cash or cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. The various provisions and amount of any restrictions upon cash or cash equivalents. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Schedule itemizing specific cash or cash equivalent items which are restricted as to withdrawal or usage, along with the nature of the restrictions. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. The carrying amounts of cash and cash equivalent items which are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. For a classified balance sheet represents the current portion only (the noncurrent portion has a separate concept); for an unclassified balance sheet represents the entire amount. The current cash, cash equivalents and investments that are restricted as to withdrawal or usage. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits. Excludes compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet. Includes current cash equivalents and investments that are similarly restricted as to withdrawal, usage or disposal. Carrying amount as of the balance sheet date of merchandise, goods or supplies held by the Entity for future sale. In the period of acquisition, an Entity must disclose the characteristics of finite-lived intangible assets acquired. Finite-lived intangible assets are assets that have no physical form, but have expected future economic benefit, and are expected to be used over a defined period of time. Acquired finite-lived intangible assets are disclosed by major class (assets that can be grouped together because they are similar, either by their nature or by their use in operations of the Entity) and in total. Additionally, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period must also be disclosed. In the period of acquisition, an Entity must disclose the characteristics and cost, by total and major class, of indefinite-lived intangible assets acquired. Indefinite-lived intangible assets are assets that have no physical form, but have expected future economic benefit. The future benefit is not expected to diminish over a stated period of time. Acquired indefinite-lived intangible assets are disclosed by major class (assets that can be grouped together because they are similar, either by their nature or by their use in operations of the Entity) and in total. Disclosure of exchanges with other entities that involve principally nonmonetary assets or liabilities or relate to a transfer of nonmonetary assets for which the Entity receives no assets in return. This element may be used as a single block of text to encapsulate the entire disclosure including data and tables. Description of customer securities pledged to counterparties by the entity as collateral for financing transactions, including sources and uses of collateral, fair value of collateral and portion of that collateral that has been sold or repledged. This element may be used for the entire customer securities for which the Entity has the right to sell or repledge schedule as a single block of text. A freestanding forward contract issued by an entity that is indexed to, and potentially settled in an Entity's own stock. A freestanding contract is one that is entered into separate and apart from any of the Entity's other financial instruments or equity transactions, or if entered into in conjunction with some other transaction, is legally detachable and separately exercisable. This freestanding contract: (1) does not quality for asset or liability classification under SFAS 150; and (2) qualifies as temporary equity or permanent equity. Equity instruments that qualify as temporary equity include contracts that: (1) require the entity to deliver cash as part of a physical settlement; (2) give the entity a choice of either a net-cash settlement or physical settlement that requires the entity to deliver cash; or (3) give the count erparty the choice of either net-share settlement or physical settlement that requires the entity to deliver cash. Equity instruments that qualify as permanent equity include contracts that: (1) the entity deliver shares as part of a physical settlement or a net-share settlement; (2) contracts that give the entity the choice of net-cash settlement or settlement in shares or either net-share settlement or physical settlement that requires that the entity deliver cash. Includes disclosure on the forward rate and the number of shares to which the contract is indexed, the settlement date or dates of the contract, and the issuer's accounting for the contract. If the terms of the contract provide settlement alternatives, those settlement alternatives should be disclosed, including who controls the settlement alternatives, and the maximum number of shares that could be required to be issued, to net share settle the contract, if applicable. If a contract does not have a fixed or determinable maximum number of share s that could be required to be issued, the fact that a potentially infinite number of shares that may be required to be issued to settle the contract should be disclosed. Include also the contract's current fair value for each settlement alternative and how changes in the price of the issuer's equity instruments affect those settlement amounts. A freestanding contract issued by an entity that are indexed to, and potentially settled in, an Entity's own stock. A freestanding contract is one that is entered into separate and apart from any of the entity's other financial instruments or equity transactions, or if entered into in conjunction with some other transaction, is legally detachable and separately exercisable. This freestanding contract: (1) does not quality for asset or liability classification under SFAS 150; and (2) qualifies as temporary equity or permanent equity. Equity instruments that qualify as temporary equity include contracts that: (1) require the entity to deliver cash as part of a physical settlement; (2) give the entity a choice of either a net-cash settlement or physical settlement that requires the entity to deliver cash; or (3) give the counterparty the ch oice of either net-share settlement or physical settlement that requires the entity to deliver cash. Equity instruments that qualify as permanent equity include contracts that: (1) the entity deliver shares as part of a physical settlement or a net-share settlement; (2) contracts that give the entity the choice of net-cash settlement or settlement in shares or either net-share settlement or physical settlement that requires that the entity deliver cash Disclosure of capital stock of an entity that has priority over common stock in the distribution of dividends and in the event of liquidation of the entity. This schedule describes redeemable preferred stock and applies to preferred stock and convertible preferred stock. Does not include preferred stock that are mandatorily redeemable for assets of the entity or represent an unconditional obligation that will be settled in a variable number of shares constituting a monetary value predominantly indexed to (a) a fixed monetary amount known at inception, (b) an amount inversely correlated with the residual value of the entity, or (c) an amount determined by reference to something other than the fair value of the issuer's stock. Includes stock that has the following features: (1) redeemable at a fixed or determinable price on a fixed or determinabl e date or dates; (2) redeemable at the option of the holder; or (3) has conditions for redemption which are not solely within the control of the issuer. This disclosure may include a description by series, value, shares authorized, issued and outstanding, carrying and redemption amounts, redemption price per share, dollar amount of shares subscribed but unissued, and subscriptions receivable. The value of all consideration given or received by the Entity in the significant acquisition or disposal. The difference between the value of the consideration received by the Entity on the sale or disposal and the consideration received by the Entity, including any tax related impact. The difference between the value of the consideration received by the Entity on the sale or disposal and net book value of assets sold or disposed, before any tax related impact. Significant aspects of the transaction which have been mutually agreed upon by the Entity and all other involved parties. Total amount of debt instruments issued by a government or entity guaranteeing payment of the original investment plus interest by a specified future date, corporate stocks (common, preferred), representing ownership rights in an entity or other legal entity, and stock options, warrants, and any other financial instrument which represents or provides the ability to obtain ownership rights in an Entity or other legal entity which financial instruments are not readily marketable for reasons including, but not necessarily limited to: (a) no market on a securities exchange or no independent publicly quoted market; (b) not able to be publicly offered for sale or sold unless a registration has been effected under existing securities laws; or (c) not able to be offered for sale or sold because of other arrangements, restriction s, or conditions applicable to the securities or to the broker-dealer. The fair value of the assets held by the Entity for the benefit of separate account policyholders. With respect to an Entity offer to replace out-of-the-money options with options having substantially lower exercise prices (generally because of a sharp decline in market price), or to replace an acquiree's options with the Entity's options, a description of the offer, including the period of time in which the exchange may occur, the ratio of the exchange, the difference in the old options and the new options as to expiration dating, requisite service periods and exercise price, the number of vested options affected, and the number of unvested options affected. The number of shares or units of entity securities issued in the transaction in which equity securities were issued to pay for goods or nonemployee services. Amount of real estate which is available for sale in the form of shared property ownership in which rights vest in several owners (buyers, timeshare holders) to use the property for a specified period each year (timeshare). Included in this item would be real estate assets in which timeshares are for sale, such as in condominiums at timeshare resorts. Excluded from this item would be assets, other than real estate, in which the Entity has sold or intends to sell timeshares, such as for cruises, recreational vehicles, campgrounds, aircraft (fractional ownership) and other types of rights. This item represents information that the Entity may decide to disclose in connection with its trading securities. Such information, presented in narrative form may include the number of certain types of investment positions held, the amount of turnover of the trading securities portfolio, and additional pertinent information. Costs incurred in connection with an unsolicited tender offer (one where the Entity being sought has not requested the offer). These would include costs relating to evaluation and dissemination of information regarding an unsolicited tender offer. A tender offer is a broad solicitation by an Entity or a third party to purchase a substantial percentage of another entity's shares or units for a limited period of time. The offer is at a fixed price, usually at a premium over the current market price, and is contingent on shareholders' tendering a fixed number of their shares or units. Total of recoveries of amounts due the Entity that had previously been written off as uncollectible using allowances (the valuation accounts that are netted against the cost of an asset to value it at its carrying value) and total of reestablishments of reserves (liabilities established to represent expected future costs) that had previously been utilized Carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held by the Entity in a building or part of a building for future sale. Number of shares of treasury stock determined by relating the portion of time within a reporting period that treasury shares have been outstanding to the total time in that period. Treasury stock is stock that the Entity has issued but subsequently reacquired. The aggregate carrying amount as of the balance sheet date of items held by the Entity which are partially completed at the time of measurement and unprocessed items that will go through the production process and become part of the final product. The cash inflow associated with the sale and collection of other receivables not otherwise defined in the taxonomy. The cash inflow associated with the collection of other receivables not otherwise defined in the taxonomy. The details of any write-down or reserve taken on any mortgage loan on real estate. Identification of the mortgage loan on real estate that has been written down or reserved. Describes the basis for any reserve or write-down taken on a mortgage loan on real estate. Domain member used to indicate actual financial results. The reporting scenario used to indicate financial results forecast for a future period. The scenario under which facts represent plans as distinct from actual. Domain member used to indicate facts reported for the continuing operations of a business entity. The amount of securities on deposit with clearing organizations and other entities which provide services necessary to operations of the Company. This item would include, for instance, securities advanced as refundable collateral for securities borrowed. The designation of funds furnished by a borrower to a lender to assure future payments of the borrower's real estate taxes and insurance obligations with respect to a mortgaged property. Interest expense on all foreign deposits. Carrying amount as of the balance sheet date of assets not otherwise specified in the taxonomy. Also serves as the total of a listing of assets not individually reported in the financial statements or separately disclosed in notes. Face amount or stated value per share of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer); generally not indicative of the fair market value per share. The cash inflow associated with the sale and collection of loans receivables arising from the financing of goods and services. The cash inflow associated with the collection of loans receivable. Cash received from maturities, prepayments and calls of trading securities and other securities, classified as operating. Change in aggregate value in excess of par value of common stock issued upon the conversion of convertible securities during the period. Change in aggregate value in excess of par value of preferred stock issued upon the conversion of convertible securities during the period. Increase in additional paid in capital for common stock due to the undistributed earnings on the date the S election of the entity is terminated. Increase in additional paid in capital for preferred stock due to the undistributed earnings on the date the S election of the entity is terminated. Aggregate adjustment to additional paid in capital for common and preferred stock to account for a stock split in the case where the per-share par value or stated value is not reduced or increased proportionately such that the total par value or stated value remains the same for all shares. The proceeds of debt securities issued during the period with detachable common and preferred stock purchase warrants which are allocable to the purchase warrants. Carrying (unamortized) amount as of the balance sheet date of deferred policy acquisition costs and value of business acquired 9also called present value of future profits). Amount receivable from securities failed to deliver, certain deposits for securities borrowed, open transactions, good faith and margin deposits, commissions and floor brokerage items. Also cash and securities [guarantee] on deposit with [commodities] clearing organizations and other entities which provide services necessary to operations of the Company. This item would include, for instance, cash and securities advanced as [refundable] collateral for securities borrowed. Describes nature and related effect on financial statements related to corrections of prior year errors in the current year financial statements. The effect of the prior year error was immaterial to the prior year financial statements and the current year correction is immaterial to the current year financial statements. The excess tax benefit realized from the exercise of awards, which is a disclosure of the cash flow effects from share-based compensation. If different dividend rates are used during the contractual term, then disclose the range of expected dividends used. Fair value as of the balance sheet date of obligations arising from derivatives sold short, which meet the criteria of being accounted for as derivative instruments. Their value is derived from the values of one or more underlying assets, reference rates, or indices of asset values. The aggregate amount of liabilities as of the balance sheet date for obligations incurred in connection with the entity's investments. Description of type or class of redeemable preferred stock. For instance, cumulative preferred stock, noncumulative preferred stock, convertible or series. Carrying amount as of the balance sheet date, net of allowance for doubtful accounts, of all premiums and other types of receivables due from other persons or entities. Total ownership interest of all partners in the publicly listed limited partnership or master limited partnership. All partners include general, limited and preferred partners. Limited liability partnerships (LLPs) are formed in accordance with the laws of the state in which such entities are organized. Because those laws are not uniform, the characteristics of LPCs vary from state to state. However, LLPs generally have the following characteristics: An LLP is an unincorporated association of two or more "persons"; Its members have limited personal liability for the obligations or debts of the entity; It is classified as a partnership for federal income tax purposes. A table is a schedule used to present multi dimensional data and contains both an axis and line items. Line items are concepts that are used for one or more categories which are presented in the form of a table. Line items are concepts that are used for one or more categories which are presented in the form of a table. The expense recognized in the current period that allocates the cost of nonproduction tangible assets over their useful lives. Total of carrying amounts of borrowings as of the balance sheet date, which includes notes payable, bonds payable, commercial loans, mortgage loans, and commercial paper. Carrying amount of convertible debt as of the balance sheet date, net of the amount due in the next twelve months or greater than the normal operating cycle, if longer. Carrying value as of the balance sheet date of debt identified as being convertible into another form of financial instrument, typically the entity's common stock. The net change during the reporting period in the account that represents the temporary difference that results from income (loss) that is recognized for accounting purposes but not for tax purposes and vice versa. The net change during the reporting period, excluding the portion taken into income, in the liability reflecting services yet to be performed by the reporting entity for which cash or other forms of consideration was received or recorded as a receivable. Amount of deferred revenue as of balance sheet date. Deferred revenue is a liability 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. Aggregate amount of interest paid or due on all long-term debt. The total amount of other operating cost and expense items that are associated with the entity's normal revenue producing operation. Carrying value as of the balance sheet date of debt not otherwise defined (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion. Carrying value as of the balance sheet date of long term debt not otherwise defined. Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes also preferred shares that have been repurchased). May be all or portion of the number of preferred shares authorized. These shares represent the ownership interest of the preferred shareholders. Excludes preferred shares that are classified as debt. Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased. Shares of an entity that have been sold or granted to shareholders. 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. Shares issued includes shares outstanding and shares held in treasury. The number of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that have been sold (or granted) to the entity's shareholders. Shares issued includes shares outstanding and shares held in treasury. A certificate of deposit ("CD") is a short to medium-term, FDIC insured investment available at banks and savings and loan institutions. Customers agree to lend money to the institutions for a certain amount of time. In exchange for doing so, the customers is paid a predetermined rate of interest. Often, banks will charge a penalty fee if the money is withdrawn from the CD before it matures. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The change during the reporting period in the carrying value of goodwill. The change could be the result of new goodwill acquired, goodwill impairment during the period, goodwill written off related to the sale of a business or other adjustments to goodwill. For each annual statement of income presented, the net transition asset or obligation recognized, before tax, as a reclassification adjustment of other comprehensive income as a result of being recognized as a component of net periodic benefit cost for the period. Net cash inflow or (outflow) from other deposits not otherwise defined in the taxonomy. Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Adjustment to basic earnings (net income) per Outstanding Share. The amount of earnings for the period available to each share of common stock outstanding during the reporting period before the adjustment to earnings (net income) per Outstanding Share. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. Includes description and amounts of earnings per share. This element may be used as a single block of text to encapsulate the entire disclosure including data and tables. Discloses the methodology and assumptions used to compute basic earnings (loss) per share for each class of common stock and participating security. Discloses the methodology and assumptions used to compute diluted earnings (loss) per share for each class of common stock and participating security. Addresses any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements. Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented. Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by Antidilutive Securities. Disclosure for securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented. Pro Forma Basic Earnings Per Share Adjustment to reconcile between Net Income and Pro Forma Pro forma basic earnings per share. The pro forma basic net income per share for a period as if the business combination or combinations had been completed at the beginning of a period The pro forma diluted net income per share for a period as if the business combination or combinations had been completed at the beginning of a period Pro Forma Diluted Earnings Per Share The net-of-tax earnings per share amount of each material event or transaction that is abnormal or significantly different from typical activities or is not reasonably expect to recur in the foreseeable future; but not both, and therefore does not meet both criteria for classification as an extraordinary item. The pretax earnings per share amount of each material event or transaction that is abnormal or significantly different from typical activities or is not reasonably expect to recur in the foreseeable future; but not both, and therefore does not meet both criteria for classification as an extraordinary item. Description of whether the shares that may be issued as a result of the conversion of contingently convertible securities are included in the calculation of diluted earnings per share and the reasons why a note share is or is not included in the EPS calculation. Discusses the significant terms of the conversion features. For instance: (a) Events or changes in circumstances that would cause the contingency to be met and any significant features necessary to understand the conversion rights and the timing of those rights; (b) The conversion price and the number of shares into which a security is potentially convertible; (c) Events or changes in circumstances, if any, that could adjust or change the contingency, conversion price, or number of shares, including significant terms of those ch anges; and (d) The manner of settlement upon conversion and any alternative settlement methods. This element may be used to capture the complete disclosure pertaining to an entity's diluted earnings per share. A table is a schedule used to present multi dimensional data and contains both an axis and line items. This element may be used to capture the complete disclosure pertaining to an entity's basic earnings per share. A table is a schedule used to present multi dimensional data and contains both an axis and line items. This element may be used to capture the complete disclosure for securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by Antidilutive Securities. Schedule for securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by Antidilutive Securities. Diluted net income (loss) per share as reported in the year of adoption and previous periods included in the income statement. Basic earnings per share as reported in all years presented in the table. The amount of diluted net income (loss) per share which would have been reported if the fair value method been used for determining share-based compensation costs during the period included in the table. The amount of basic net income (loss) per share which would have been reported if the fair-value-based method been used for determining share-based compensation costs during the period included in the table. An entity must disclose the change in diluted earnings per share as a result of Statement 123R adoption. An entity must disclose the change in basic earnings per share as a result of Statement 123R adoption. For any periods retrospectively adjusted, the amount of the effect of the change in permitted major maintenance activities on affected diluted earnings per share amounts. For any periods retrospectively adjusted, the amount of the effect of the change on affected basic earnings per share amounts. Amount of the effect of a change in accounting principle on diluted earnings per share. Amount of the effect of a change in accounting principle on basic earnings per share. Resulting effect of restatement, net of applicable income tax, on fully diluted earnings per share of prior periods. Expressed in per-share terms, the dollar amount of the impact of a restatement of the results of operations of a prior period on the Diluted Earnings Per Share data given for the prior period or periods. Expressed in per-share terms, the dollar amount of the impact of a restatement of the results of operations of a prior period on the Basic Earnings Per Share data given for the prior period or periods. A description of the accounting policies followed for ESOP transactions, including the method of measuring compensation, the classification of dividends on ESOP shares, and the treatment of ESOP shares for EPS computations. For the latest period for which an income statement is presented, provide a description of any transaction that occurs after the end of the most recent period but before issuance of the financial statements that would have changed materially the number of common shares or potential common shares outstanding at the end of the period, if the transaction had occurred before the end of the period. Examples of those transactions include the issuance or acquisition of common shares; the issuance of warrants, options, or convertible securities; the resolution of a contingency pursuant to a contingent stock agreement; and the conversion or exercise of potential common shares outstanding at the end of the period into common shares." Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would have been antidilutive for the period presented. Discloses the methodology and assumptions used to compute basic and diluted earnings (loss) per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The amount of earnings for the period available to each share of common stock outstanding during the reporting period and to each share that would have been outstanding assuming the issuance of common shares for all dilutive potential common shares outstanding during the reporting period. Adjustment to Diluted earnings (net income) per Outstanding Share. Pro Forma Diluted Earnings Per Share Adjustment to reconcile between Net Income and Pro Forma The net change during the reporting period in receivables (payables) that result from buying and selling securities for the firm's own account or from acting as an agent or intermediary in the sale of securities. Amount of the item included in the interim period that affected period-to-period comparability (excluding restatement adjustments). Amount by which previously reported quarterly results were revised (for example, to correct an error, or to give retrospective effect to a change in an accounting principle). Carrying amount of goodwill allocated to the reportable segment. Goodwill represents the amount paid for an acquired entity in excess of the fair values assigned to identifiable assets acquired and liabilities assumed. It is a long-term asset, stated at the lower of cost or fair value. Fair value is assessed at least annually and impairment charges would be recognized as needed. The aggregate amount of goodwill acquired in the period and allocated to the reportable segment. The value is stated at fair value based on the purchase price allocation. Loss recognized during the period and allocated to the reportable segment that results from the write-down of goodwill after comparing the implied fair value of reporting unit goodwill with the carrying amount of that goodwill. Goodwill is assessed at least annually for impairment. Write-off of the carrying amount of goodwill associated with all or a portion of a reporting unit that is sold in the period. Amount of the unrealized gain (loss) in earnings for the period from the increase (decrease) in fair value on hybrid instruments measured at fair value. Statement that the assets and liabilities of the LLC or LP previously were held by a predecessor entity or entities. Includes other investments and securities that are not at fair value as of the balance sheet date and those that are not accounted for under the equity method. Represents a company's investment in life insurance (for a key-man such as the chief executive officer of a company) in which the entity is either the owner or beneficiary of the contract. Sales or transfers to the enterprises other operations from oil and gas producing activities Enterprise's share of equity method investees' results of operations for the year from oil and gas producing activities in the aggregate and by geographic area The enterprise's share of the investees' standardized measure of discounted future net cash flows for the period, in the aggregate and by each geographic area for which quantities are disclosed. This information is excluded from the enterprise's standardized measure and is disclosed separately if the financial statements of the reporting enterprise include investments that are accounted for by the equity method. Identification of the interim period (excluding the fourth quarter) for which the item affected period-to-period comparability. Description of a material transaction, fact or circumstance that affected period-to-period comparability, such as the effects of seasonal activity, a business combination, and significant changes in accounting estimates, that occurred during one of the first three quarters. Reflects net changes to the recorded value of goodwill for foreign currency translation adjustments and purchase accounting adjustments needed to revise the carrying amount of goodwill to fair value. Value in excess of par value of common stock converted into other securities (for example, preferred stock) during the period. The number of issuer's shares to which the forward contract is indexed. The number of issuer's shares to which the option contract is indexed. Portion of the carrying amount as of the balance sheet date of obligations evidenced by notes or loan agreements due all related parties that is payable after one year or beyond the normal operating cycle if longer. The floor amount as of the balance sheet date that the entity must expend to satisfy the terms of disclosed arrangements in which the entity has agreed to expend funds to procure goods or services from one or more suppliers, other than under a long-term purchase commitment or an unconditional purchase obligation. The floor amount as of the balance sheet date that the entity must expend to satisfy the terms of disclosed arrangements in which the entity must commit resources to supply goods or services to one or more customers. The tax benefit resulting from dividends paid on preferred stock held by an employee stock option plan, when that stock is not a common stock equivalent. Description of the freestanding forward contracts issued by an entity that are indexed to, and potentially settled in, an entity's own stock. A freestanding contract is one that is entered into separate and apart from any of the entity's other financial instruments or equity transactions, or if entered into in conjunction with some other transaction, is legally detachable and separately exercisable. This freestanding contract: (1) does not quality for asset or liability classification under SFAS 150; and (2) qualifies either as temporary equity or permanent equity. Equity instruments that qualify as temporary equity include contracts that: (1) require the entity to deliver cash as part of a physical settlement; (2) give the entity a choice of either a net-cash settlement or physical settlement that requires the entity to deliver cash; or (3 ) give the counterparty the choice of either net-share settlement or physical settlement that requires the entity to deliver cash. Equity instruments that qualify as permanent equity include contracts that: (1) the entity deliver shares as part of a physical settlement or a net-share settlement; (2) contracts that give the entity the choice of net-cash settlement or settlement in shares or either net-share settlement or physical settlement that requires that the entity deliver cash. Includes disclosure on the forward rate and the number of shares to which the contract is indexed, the settlement date or dates of the contract, and the issuer's accounting for the contract. If the terms of the contract provide settlement alternatives, those settlement alternatives should be disclosed, including who controls the settlement alternatives, and the maximum number of shares that could be required to be issued, to net share settle the contract, if applicable. If a contract does not have a fixed or determinable maximum number of shares that could be required to be issued, the fact that a potentially infinite number of shares that may be required to be issued to settle the contract should be disclosed. Include also the contract's current fair value for each settlement alternative and how changes in the price of the issuer's equity instruments affect those settlement amounts. This element may be used as a single block of text to encapsulate the entire disclosure including data and tables. For freestanding contracts indexed to, and potentially settled in, a Company's own stock that has redemption requirements, disclose the amount of redemption requirements for all issues of capital stock that are redeemable at fixed or determinable prices on fixed or determinable dates in each of the five years following the date of the latest statement of financial position presented. For freestanding contracts that are indexed to, and potentially settled in, a Company's own stock that has redemption requirements, disclose the amount of redemption requirements for all issues of capital stock that are redeemable at fixed or determinable prices on fixed or determinable dates in each of the five years following the date of the latest statement of financial position presented. The net change during the reporting period in other operating obligations not otherwise defined in the taxonomy. The cash inflow associated with the sale or collection of receivables arising from the financing of goods and services. Significant terms of contract to issue additional shares. Significant terms of contract to issue additional shares. This item represents the net amount of amortization of purchase discounts and premiums related to investments in debt securities. The purchase discount or premium is amortized to income or expense, respectively, over the life (holding period) of the securities to arrive at an amount of periodic interest income or expense which results in a constant effective yield on the investments. Costs that are essential to acquiring the lease and would not otherwise have been incurred without the lease agreement, including evaluating the lessee's credit condition, guarantees, and collateral and costs incurred negotiating, processing, and closing the lease agreement. Such costs, which are frequently not material, may be deferred and included in other deferred costs on the balance sheet and allocated to expense over the lease term in proportion to the recognition of rental income. However, in many cases, initial direct costs may be charged to expense as incurred if the effect is not materially different from that which would have resulted from the use of the method prescribed in the preceding sentence. This element represents the loss resulting from the amount by which the cost or carrying amount, if different, of an asset subject to an agreement classified as an operating lease, at the inception of a lease involving real estate, exceeds the fair value of the leased property. The liabilities paid during the accounting period for share based compensation. Costs incurred in connection with an unsolicited tender offer (one where the entity being sought has not requested the offer). These would include costs relating to evaluation and dissemination of information regarding an unsolicited tender offer and could takeover defense costs as well. A tender offer is a broad solicitation by an entity or a third party to purchase a substantial percentage of another entity's shares or units for a limited period of time. The offer is at a fixed price, usually at a premium over the current market price, and may be contingent on shareholders' tendering a fixed number of their shares or units. The aggregate interest expense incurred on trading liabilities, commercial paper, long-term debt, capital leases, deposits, and all other borrowings. A potential recovery of a loss for which a claim was filed with an insurer. Describes an existing condition, situation, or set of circumstances involving uncertainty as of the balance sheet date (or prior to issuance of the financial statements) as to a probable or reasonably possible gain to the entity that will ultimately be realized when one or more future events occur. Description of the facts and circumstances pertaining to a loss recognized in the period on a previously recorded receivable from a reinsurer, which may include the nature of the receivable (such as premium or claims recovery), identification of the defaulting party, and whether a dispute exists. Amount of statutory capital and surplus computed using prescribed or permitted statutory accounting practice. The amount of previously reported deferred or unearned revenue that was recognized as revenue during the period. As a noncash item, it is deducted from net income when calculating cash provided by (used in) operations using the indirect method. Name of Share Based Payment Award Plan that contains the particular share based payment award [Member] Identifier for the specific share based payment award. In connection with the purchase of a life insurance company, describes the entity's accounting policy for determining PVFP and for amortizing it over future periods (methodologies and assumptions). It is also known as Value of Business Acquired, or VOBA. Description and amount of the quantified effects on future earnings and cash flows resulting from the exit plan (for example, reduced depreciation, reduced employee expense, etc.) along with the initial period in which those effects are expected to be realized. May include whether the cost savings are expected to be offset by anticipated increases in other expenses or reduced revenues. Also should identify the income statement line items to be impacted (for example, cost of sales; marketing; selling, general and administrative expenses; etc.). This element may be used to encapsulate all or a portion of the disclosures for these effects. A table that lists the quantified effects on future earnings and cash flows resulting from the exit plan (for example, reduced depreciation, reduced employee expense, etc.), along with the initial period in which those effects are expected to be realized. May include whether the cost savings are expected to be offset by anticipated increases in other expenses or reduced revenues. Should also identify the income statement line items to be impacted (for example, cost of sales; marketing; selling, general and administrative expenses; etc.). The types of effects on future earnings and cash flows resulting from an exit plan. Identification of the types of effects on future earnings and cash flows. A decrease in future depreciation expense as a result of disposal of depreciable assets that result from an exit plan. A decrease in future employee expense as a result of disposal of a business that results from an exit plan. The quantified effects on future earnings and cash flows resulting from the exit plan along with the initial period in which those effects are expected to be realized. May include whether the cost savings are expected to be offset by anticipated increases in other expenses or reduced revenues. Also should identify the income statement line items to be impacted (for example, cost of sales; marketing; selling, general and administrative expenses; etc.) The initial period in which these effects are expected to be realized. The amount that future effects on earnings or cash flow for this type of reduction or increase will be offset by anticipated increases or decreases in other expenses or revenues. A description of an offsetting effect on future earnings or cash flow that results from a reduction in a future expense that results from an exit plan. A clearly identified income statement line item to be impacted in the future by an exit plan item. If actual savings anticipated by the exit plan are not achieved as expected or are achieved in periods other than as expected, this element should describe that outcome and its reasons. The change in funds held under reinsurance agreements or treaty (contract between the reinsurer and the ceding entity stipulating the manner in which insurance written on various risks is to be shared). Disclosure of the methodology and assumptions used in the reconciiliation of earnings per share, which may include the individual income and share amount effects of all securities that affect earnings per share, the effect that has been given to preferred dividends in arriving at income available to common stockholders in computing basic earnings per share, securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic EPS in the future that were not included in the computation of diluted EPS because to do so would have been antidilutive for the period(s) presented and a description of any transaction that occurs after the end of the most recent period but before issuance of the financial statements that would have changed materially the number of common shares or potential common shares outstand ing at the end of the period if the transaction had occurred before the end of the period. A demand for payment of a policy benefit because of the occurrence of an insured event, such as the death or disability of the insured; the maturity of an endowment; the incurrence of hospital or medical bills; the destruction or damage of property and related deaths or injuries; defects in, liens on, or challenges to the title to real estate; or the occurrence of a surety loss; and the costs to process claims. Describes an entity's accounting policy for policy loans receivable, including the basis for determining the amount reported for loans made to policyholders against and secured by future policy benefits. May also disclose the range of interest rates charged to policyholders on such loans. The excess of (1) fair value of the consideration transferred to the holders of the preferred stock over (2) the carrying amount of the preferred stock in the registrant's balance sheet, during the accounting period, which will be subtracted from net earnings to arrive at net earnings available to common shareholders in the calculation of earnings per share. The excess of (1) the fair value of all securities and other consideration transferred in transactions by the registrant to the holders of the convertible preferred stock over (2) the fair value of securities issuable pursuant to the original conversion terms, during the accounting period, which will be subtracted from net earnings to arrive at net earnings available to common shareholders in the calculation of earnings per share. The amount of increase or decrease in redeemable preferred stock outstanding at the balance sheet date, which is preferred stock that embodies an unconditional obligation requiring the issuer to redeem the instrument by transferring its assets at a specified or determinable date (or dates) or upon an event certain to occur, including convertible preferred, excluding additional paid in capital, at the financial statement date. The lowest estimated amount of the financial effect of the event or transaction that occurred between the balance sheet date and the date the financial statements are issued. The highest estimated amount of the financial effect of the event or transaction that occurred between the balance sheet date and the date the financial statements are issued. A claim for damages that is likely to be made and for which it is reasonably possible that there will be an unfavorable outcome, such as a likelihood that lawsuits from parties as yet unidentified will be filed alleging injury from using a product when other parties have successfully sued the entity for such use. This element represents the aggregate cost of investments accounted for under the equity method of accounting. This element represents disclosure of the amount of gain which has been deferred as the result of the sale of a business or operating assets to a highly leveraged entity which deferred gain has been reflected in the accompanying statement of financial position as reduction from the related asset. The difference between the maximum amount of estimated loss and the amount recorded as of the balance sheet date. Recorded amount of the individual components comprising the asset for third-party recoveries related to environmental remediation obligations. identifies the line item in the balance sheet reflecting the loss contingency accrual. Describes the extent to which disclosed but not recognized contingent remediation losses are expected to be recoverable through insurance, indemnification arrangements, or other sources, and any material limitations of that recovery. Identifies the balance sheet line item in which the accrual for the environmental loss contingencies for an individual site is reflected. Describes the important assumptions underlying the estimate of the remediation loss, and may describe any changes in the assumptions made since the last reporting period. States that the site or business containing the site has been sold and when the sale occurred. If provided, sets forth the entity's counsel's opinion as to the likely outcome of the matter, or that no such opinion can as yet be expressed. Disclose any exceptions to the comparability of prior year financial data with data shown for the most recent accounting period. Classifications in the current financial statements may be different from classifications in the prior year's financial statements. Disclose any material changes in classification including an explanation of the reason for the change and the areas impacted. Disclose the consideration given by a service provider to manufacturers or resellers of equipment necessary for an end-customer to receive service from the service provider. This disclosure may include: the nature of the incentive program and the amounts recognized in the statement of operation for those incentive programs and their related classification for each period presented, if significant. Discloses the financial statement line item in which the aggregate carrying amount of the liability for recorded guarantees is included. The rate applied as of the balance sheet date to reduce the undiscounted amount of a guarantee fund and other insurance-related assessments to present value. The pretax or net of tax excess or deficiency of insurance recoveries compared to the recorded loss incurred from an insured event (including a conversion of nonmonetary assets to monetary assets). An excess would occur from recovery of lost profits, and recoveries at current replacement cost less carrying amounts of assets that were damaged or destroyed. This element should be used whenever a relevant insurance event concept is needed, and should be moved to the portion of the income statement to correspond to the entity's classification as a component of operating results, nonoperating item, discontinued operations, or extraordinary item, and, accordingly, would be reflected pretax or net of tax. This item represents the entirety of those disclosures related to electing the fair value option for items which exist at the effective date (as defined). Such disclosure, for the annual and first-interim period financial statements for the fiscal year which includes the effective date, may include: (a) a schedule that presents the following by line item in the statement of financial position: (1) the pretax portion of the cumulative-effect adjustment to retained earnings (or appropriate class or classes of net assets) for items on that line and (2) the fair value at the effective date of eligible items for which the fair value option is elected and the carrying amount of those same items immediately before electing the fair value option; (b) the net effect on the entity's deferred tax assets and liabilities of electing the fair value option; (c) management's reasons for electing the fair value option for each existing eligible item or group of similar eligible items; (d) if the fair value option is elected for some but not all eligible items within a group of similar eligible items: (1) a description of those similar items and the reasons for partial election and (2) information to enable users to understand how the group of similar items relates to individual line items on the statement of financial position; (e) the amount of valuation allowances that were removed from the statement of financial position because they related to items for which the fair value option was elected; and (f) the amount of unrealized gains and losses reclassified from accumulated other comprehensive income (for available-for-sale securities) and the amount of unrealized gains and losses that was previously unrecognized (for held-to-maturity securities) transferred to and included in the cumulative-effect adjustment. Summarization of information required and determined to be disclosed concerning the election to apply the fair value option to eligible items existing at the effective date (as defined). The information being summarized may include: (a) a schedule that presents the following by line item in the statement of financial position: (1) the pretax portion of the cumulative-effect adjustment to retained earnings (or appropriate class or classes of net assets) for items on that line and (2) the fair value at the effective date of eligible items for which the fair value option is elected and the carrying amount of those same items immediately before electing the fair value option; (b) the net effect on the entity's deferred tax assets and liabilities of electing the fair value option; (c) management's reasons for electin g the fair value option for each existing eligible item or group of similar eligible items; (d) if the fair value option is elected for some but not all eligible items within a group of similar eligible items: (1) a description of those similar items and the reasons for partial election and (2) information to enable users to understand how the group of similar items relates to individual line items on the statement of financial position; and (e) the amount of valuation allowances that were removed from the statement of financial position because they related to items for which the fair value option was elected. This element represents a number of concepts which are required or desirable disclosure items concerning those financial assets and liabilities (as defined) which existed at the effective date (as defined) and for which the fair value option has been elected. Such disclosures may include: (a) a schedule that presents the following by line item in the statement of financial position: (1) the pretax portion of the cumulative-effect adjustment to retained earnings (or appropriate class or classes of net assets) for items on that line and (2) the fair value at the effective date of eligible items for which the fair value option is elected and the carrying amount of those same items immediately before electing the fair value option; (b) the net effect on the entity's deferred tax assets and liabilities of electing the fair value option; (c) management's reasons for electing the fair value option for each existing eligible item or group of similar eligible items; (d) if the fair value option is elected for some but not all eligible items within a group of similar eligible items: (1) a description of those similar items and the reasons for partial election and (2) information to enable users to understand how the group of similar items relates to individual line items on the statement of financial position; and (e) the amount of valuation allowances that were removed from the statement of financial position because they related to items for which the fair value option was elected. Provides the general information items required or determined to be disclosed with respect to those financial assets and liabilities (as defined) which existed at the effective date (as defined) and for which the fair value option has been elected. Disclose whether operations for the current or prior years generated sufficient cash to cover current obligations, whether waivers were obtained from creditors relating to the company's default under the provisions of debt agreements and possible effects of such conditions and events, such as: whether there is a possible need to obtain additional financing (debt or equity) or to liquidate certain holdings to offset future cash flow deficiencies. Disclose the approximate amount, if determinable, of future, fixed annual obligations not expected to be repaid from operations. Disclose appropriate parent company information when parent is dependent upon remittances from subsidiaries to satisfy its obligations. Disclose the principal provisions of the method by which the consolidated amount of current and deferred tax expense is allocated to members of the group and the nature and effect of any changes in that method (and in determining related balances to or from affiliates) during the years for which the disclosures are presented. The amount of any current tax-related balances due to affiliates as of the date of each statement of financial position presented. The amount of any current tax-related balances due from affiliates as of the date of each statement of financial position presented. The amount of any deferred tax-related balances due to affiliates as of the date of each statement of financial position presented. The amount of any deferred tax-related balances due from affiliates as of the date of each statement of financial position presented. Provision for the disposal costs of spent nuclear fuel from generating stations. This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). This element represents a financial asset or liability (as defined) for which the fair value option is elected and which item existed at the effective date (as defined). The amount of loss pertaining to the specified contingency that was charged against earnings in the period, including the effects of revisions in previously reported estimates. The amount of insurance-related assessment liability that is expected to be recovered through policy surcharges applied to in-force policies. The period of time over which the discounted amount of the assessment is expected to be paid. The period of time over which the assets related to premium tax offsets and policy surcharges are expected to be realized. The net amount (to the extent disclosed within this portion of the income statement) by which an insurance settlement exceeds incremental costs incurred from the event causing an interruption of business, plus the insurance award for earnings lost from the event, such as a natural catastrophe, explosion or fire. If, subsequent to disposal, the entity will have a continuation of activities with the disposed component and for which the entity's subsequent revenues include a continuation of what were formerly intercompany transactions; the amount of revenues that were intercompany transactions (eliminated in consolidated financial statements) with the disposed component before the disposal transaction. If, subsequent to disposal, the entity will have a continuation of activities with the disposed component and for which the entity's subsequent expenses include a continuation of what were formerly intercompany transactions; the amount of costs that were intercompany transactions (eliminated in consolidated financial statements) with the disposed component before the disposal transaction. The types of continuing involvement, if any, that the entity will have after the disposal transaction with the disposed component. An entity's restructuring reserve and the changes to that reserve by major type of cost during the period associated with the exit from or disposal of business activities or restructurings. Reserve increase representing the amount charged against earnings in the period for a specified incurred and estimated type of cost associated with exit from or disposal of business activities or restructuring pursuant to a duly authorized plan. Provides certain statement of financial position captions which represent a class of financial assets or liabilities (as defined) or which may include an individual financial asset or liability (as defined) for which the fair value option was elected and which existed at the effective date. This element represents disclosure of the amount of unrealized holding gains or losses which have been transferred from accumulated other comprehensive income (a separate component of shareholder's equity) to and included in the cumulative-effect adjustment as a result of electing the fair value option for any available-for-sale securities held at the effective date. This element represents disclosure of the amount of unrecognized holding gains or losses which have been recognized and included in the cumulative-effect adjustment as a result of electing the fair value option for any held-to-maturity securities held at the effective date. The carrying values as of the balance sheet date of the liabilities for deferred compensation arrangements payable within one year (or the normal operating cycle, if longer). Deferred compensation represents currently earned compensation that, under the terms of a profit-sharing, rabbi trust, employee contract, or stock option plan, is not actually paid until a later date and is therefore not taxable until that date. Carrying value as of the balance sheet date of the liability for employee stock option plan benefits payable within one year (or the operating cycle). This element represents disclosure of the net effect on deferred tax assets and liabilities arising from the election of the fair value option for those eligible items which existed at the effective date (as defined). This element represents disclosure of the pretax portion of the cumulative-effect adjustment to retained earnings (or appropriate class or classes of net assets) for items, existing at the effective date (as defined) and for which the fair value option was elected, on that line in the financial statements. This element represents disclosure of the fair value at the effective date (as defined) of eligible items for which the fair value option is elected. This element represents disclosure of the reasons for electing the fair value option for each existing eligible item or group of similar eligible items which existed at the effective date (as defined). This element represents disclosure of the amount of valuation allowances that were removed from the statement of financial position because they related to items for which the fair value option was elected and which items existed at the effective date (as defined). This element represents disclosure of certain amounts including the: (1) the pretax portion of the cumulative-effect adjustment to retained earnings (or appropriate class or classes of net assets); (2) fair value; and (3) carrying amount immediately before electing the fair value option for items, existing at the effective date (as defined) and for which the fair value option was elected, on that line in the financial statements. This element represents a description of those similar items and the reasons for partial election of the fair value option for each existing eligible item or group of similar eligible items and information to enable users to understand how a group of similar items relates to individual line items on the statement of financial position, if the fair value option is elected for some but not all eligible items within a group of similar eligible items, which existed at the effective date (as defined), if the fair value option is elected for some but not all eligible items within a group of similar eligible items. This element represents a description of those similar items and the reasons for partial election of the fair value option for each existing eligible item or group of similar eligible items which existed at the effective date (as defined), if the fair value option is elected for some but not all eligible items within a group of similar eligible items. This element represents information to enable users to understand how a group of similar items relates to individual line items on the statement of financial position, if the fair value option is elected for some but not all eligible items within a group of similar eligible items, for items which existed at the effective date (as defined). This element represents disclosure of the carrying amount immediately before electing the fair value option for those eligible items which existed at the effective date (as defined) and for which the fair value option is elected. Represents the specific disclosure items (individual information items) associated with Trading Securities. This item represents the fair value of securities categorized as trading that have been in a continuous unrealized loss position for less than twelve months. This item represents the fair value of securities categorized neither as trading that have been in a continuous unrealized loss position for twelve months or longer. If any general and administrative costs are charged to inventory, state the aggregate amount of the general and administrative costs incurred in each period. If any general and administrative costs are charged to inventory, state the actual or estimated amount remaining in inventory at the balance sheet date. This element represents a number of concepts which capture the general categories of investments which may be classified as Trading Securities. The information required and determined to be disclosed concerning Trading Securities may be organized in relation to these categories or to additional categories or specific debt and equity investments which are categorized as Trading Securities and not otherwise captured by the categories provided. This element represents the categories of investment income derived from investments in debt and equity securities consisting of interest income earned from investments in debt securities and on cash and cash equivalents, dividends received for investments in equity securities, and income or expense derived from the amortization of investment related discounts or premiums, respectively. This item does not include categories for realized or unrealized gains or losses on the sale or holding of investments in debt and equity securities required to be included in earnings for the period or for other than temporary losses related to investments in debt and equity securities which are included in realized losses in the period recognized. This item represents the detailed information required and determined to be disclosed concerning investment income derived from investments in debt and equity securities consisting of interest income earned from investments in debt securities and on cash and cash equivalents, dividends received for investments in equity securities, and income or expense derived from the amortization of investment related discounts or premiums, respectively. This item does not include categories for realized or unrealized gains or losses on the sale or holding of investments in debt and equity securities required to be included in earnings for the period or for other than temporary losses related to investments in debt and equity securities which are included in realized losses in the period recognized. Summarization of information required and determined to be disclosed concerning equity method investments in common stock. The summarized information includes: (a) the name of each investee or group of investees for which combined disclosure is appropriate, (2) the percentage ownership of common stock, (3) the difference, if any, between the carrying amount of an investment and the value of the underlying equity in the net assets and the accounting treatment of difference, if any, and (4) the aggregate value of each identified investment based on its quoted market price, if available. This element represents a number of concepts which capture the categories for the five-year disclosure, thereafter, and in aggregate requirements for information related to life settlement contracts accounted for under the fair value method based on the remaining life expectancy of the contracts. Represents the specific disclosure items (individual information items) associated with life settlement contracts accounted for under the fair value method. This element represents a number of concepts which capture the categories for the five-year disclosure, thereafter, and in aggregate requirements for information related to life settlement contracts accounted for under the investment method based on the remaining life expectancy of the contracts. Represents the specific disclosure items (individual information items) associated with life settlement contracts accounted for under the investment method. Identifies the body or office that had the appropriate authority to approve the exit plan, and the date such approval was granted. Sum of operating profit and nonoperating income (expense) before income taxes. Adjustment to additional paid-in-capital resulting from changes in the fair value of common stock issued as part of the share-based compensation award. This element represents a number of concepts which capture the general categories of investments which may be classified as Available-for-sale. The information required and determined to be disclosed concerning Available-for-sale Securities may be organized in relation to these categories or to additional categories or specific debt and equity investments which are categorized as Available-for-sale and not otherwise captured by the categories provided. Represents the specific disclosure items (individual information items) associated with Available-for-sale securities. This element represents a number of concepts which capture the general categories of investments which may be classified as Held-to-maturity. The information required and determined to be disclosed concerning Held-to-maturity Securities may be organized in relation to these categories or to additional categories or specific debt and equity investments which are categorized as Held-to-maturity and not otherwise captured by the categories provided. Represents the specific disclosure items (individual information items) associated with Held-to-maturity securities. This item represents the detailed information required and determined to be disclosed concerning realized and unrealized gains and losses reported in the statement of income which have resulted from the sale and holding of marketable securities, respectively. Such amounts would include realized gains and losses on the sale of trading, available-for-sale, and held-to-maturity securities, unrealized gains and losses on trading securities, and unrealized gains and losses on available-for-sale and held-to-maturity securities transferred to the trading securities category. Information disclosed would include the amounts of gains and losses and possibly narrative explanation of the securities and tractions, basis of valuation (if other than marketable equity securities), and other information deemed relev ant. This element represents the name of each investee, or group of investees for which combined disclosure is appropriate, in which the Entity has an investment in common stock accounted for under the equity method of accounting. Represents the specific disclosure items (individual information items) associated with each investment, or group of investments for which combined disclosure is appropriate, accounted for under the equity method of accounting. Annual membership fees collected in advance and recognized in revenue, net of estimated refunds This element represents the categories of marketable securities consisting of certain investments in debt and equity securities for which realized and unrealized gains and losses resulting from the sale and holding of marketable securities, respectively, are reported in the statement of income. The categories of marketable securities are trading, available-for-sale, and held-to-maturity securities. Carrying amount as of the balance sheet date of goodwill, which is the cumulative amount paid, adjusted for any amortization recognized prior to adoption of SFAS 142 and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions. Identifies the line item(s) where the net gain (loss) on cash flow hedges is reported in the statement of income or other statement of financial performance. Includes description for amounts included in other comprehensive income. Identification of the line item(s) where the net gain (loss) on fair value hedges is reported in the statement of income or other statement of financial performance. A component of the entity or asset that either has been disposed of or is classified as held for sale Information pertinent to an understanding of the specified type of restructuring cost, including the facts and circumstances leading to the expected activity, discussion of the level and quantity of personnel to be terminated, and the expected completion date. A commitment to provide a mortgage loan which the originator intends to sell to a third party, and which meets the criteria for treatment as a derivative instrument. Value in excess of par for preferred stock issued during the period related to Restricted Stock Awards, net of forfeitures. Dollar amount of common stock allocated to investors to buy shares of a new issue of preferred stock before they are offered to the public. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds. Disclose the basis of accounting to record proprietary security and commodity transactions as well as the basis for customer security and commodity transactions. Amount of subordinated debt for which six months notice of intent to withdraw has been provided. A company that controls, directly or indirectly, another entity (or entities). The usual condition for control is ownership of a majority (over 50%) of the outstanding voting stock. The power to control may also exist with a lesser percentage of ownership, for example, by contract, lease, agreement with other stockholders or by court decree. The axis of all classes of stock in the statement of equity. The lower of the carrying value or fair value less cost to sell of current assets held for sale that are not elsewhere specified in the taxonomy. The carrying value of major classes of assets and liabilities of the disposal group are separately disclosed in the balance sheet in the specific concepts provided. Carrying amount as of the balance sheet date of unearned revenue or income not otherwise specified in the taxonomy which is expected to be taken into income within one year or the normal operating cycle, if longer. Carrying value as of the balance sheet date of the liability for deferred compensation other than employee stock option plan benefits payable after one year (or beyond the operating cycle if longer). Deferred compensation represents currently earned compensation that, under the terms of a profit-sharing, employee contract, or stock option plan, is not actually paid until a later date and is therefore not taxable until that date. This type of arrangement is usually made to help employees postpone paying taxes on the income and also to retain employees longer. For an unclassified balance sheet, represents the entire liability. The carrying values as of the balance sheet date of the liabilities for deferred compensation arrangements payable within one year (or the operating cycle) other than those included under a profit-sharing, rabbi trust, employee contract, or stock option plan. Advances received on government contracts that are not offset against receivables because they cannot be definitely regarded as payments on account for contract work in progress. Total carrying amount of consideration received or receivable as of the balance sheet date on potential earnings that were not recognized as revenue or other forms of income in conformity with GAAP, and which are expected to be recognized as such within one year or the normal operating cycle, if longer. Carrying amount as of the balance sheet date of unearned income pertaining to unused airline tickets sold and unexpired credits (such as points, miles and awards) not yet recognized as revenue. For a classified balance sheet, the cumulative difference as of the balance sheet date between the payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense, by the lessor or lessee, respectively, within one year of the balance sheet date. Aggregate carrying amount as of the balance sheet date of deferred revenue, unearned income and other liabilities not separately reported that are expected to be realized or paid within one year or the normal operating cycle, if longer. For a classified balance sheet, the cumulative difference between the rental income or payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense, by the lessor or lessee, respectively, more than one year after the balance sheet date. Carrying amount as of the balance sheet date of unearned revenue or income not otherwise specified in the taxonomy which is expected to be taken into income after one year or beyond the normal operating cycle, if longer. Aggregate carrying amount as of the balance sheet date of deferred revenue, unearned income and other liabilities not separately reported that are expected to be realized or paid after one year or beyond the normal operating cycle, if longer. An arrangement that in form is a sale with full right of return but in substance is a financing in that the financier is not the end customer, is not at risk other than credit risk similar to any other form of lending arrangement, and typically is repaid from collections of sales made to actual customers including an amount that constitutes interest. An authorized waste management facility on or in which collected municipal, construction or hazardous waste is deposited. The cumulative difference between the rental payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense over the term of the leased property by the lessor or lessee, respectively. Total cost to the investors of each class of capital units or shares. The adjustment for market appreciation or depreciation of capital units or shares. Monetary amount of deductions from total cost to investors of capital units or shares for fees, loads and other charges. Explanation of deductions from total cost to investors of capital units or shares for fees, loads and other charges. Net amount applicable to investors of capital units or shares. Carrying value as of the balance sheet date of the liability for employee stock option plan benefits payable after one year (or beyond the operating cycle if longer). For an unclassified balance sheet, represents the entire liability. The estimated amount of costs required as of the balance sheet date to comply with regulatory requirements pertaining to the retirement of a waste management facility, which will be paid after one year or beyond the normal operating cycle, if longer. Those shares to which the owner has not yet earned the right that have been authorized to be issued. Description of the nature of postemployment benefits that otherwise would have been accrued had the amount of the obligation been reasonably estimable. The net amount of deferred income taxes and income tax credits less the tax benefit from exercise of stock options. 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. Carrying amount of securities that the entity has borrowed constituting a liability as of the balance sheet date. Generally, the lender retains the market risk of the loaned securities because the borrower of the securities is obliged to return the actual securities to the lender, but not the original market value of the securities. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from the unearned premium reserve, which will be deductible from future taxable income when premiums are earned, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the tax reduction to be taken. Carrying amount of premiums written on insurance contracts that have not been earned as of the balance sheet date. Amount of premiums not yet earned. Amount of property-casualty insurance premium revenue not yet earned on insurance policies. Category of deferred revenue by arrangement wherein premiums written are initially booked as unearned and are generally recognized as revenue over the expected term of the short-duration insurance contract. A short-duration contract provides insurance protection for a fixed period of short duration and enables the insurer to cancel the contract or to adjust the provisions of the contract at the end of any contract period, such as adjusting the amount of premiums charged or coverage provided. For a classified balance sheet, the cumulative difference between the rental income or payments required by a lease agreement and the rental income or expense recognized on a straight-line basis, or other systematic and rational basis more representative of the time pattern in which use or benefit is granted or derived from the leased property, expected to be recognized in income or expense, by the lessor or lessee, respectively, within one year of the balance sheet date. Such receivable should be reduced by allowances attributable to, for instance, credit risk associated with a lessee. The amount of estimated costs accrued as of the balance sheet date to comply with regulatory requirements pertaining to the retirement of a waste management facility (such as a landfill or waste treatment facility). For classified balance sheets, represents the portion that will be paid within one year or the normal operating cycle, if longer. For unclassified balance sheets, represents the total liability for such costs. For classified balance sheets this represents the noncurrent liability recognized in the balance sheet that is associated with the defined benefit pension plans and other postretirement defined benefit plans. (The current liability will be separate, but it will normally be small, if there is even any at all.) For unclassified balance sheets, this represents the entire liability recognized in the balance sheet that is associated with the defined benefit plans. The carrying values as of the balance sheet date of the liabilities for deferred compensation arrangements payable after one year (or the operating cycle). Deferred compensation represents currently earned compensation that, under the terms of a profit-sharing, Rabbi trust, employee contract, or stock option plan, is not actually paid until a later date and is therefore not taxable until that date. For an unclassified balance sheet, represents the entire liability. The carrying amount as of the balance sheet date of all deferred revenue, deferred credits, and other liabilities that are not separately reported on the statement of financial position. An explanation of any significant addition to intangible assets during the reporting period. An explanation of any significant deletions to intangible assets during the reporting period. _1_At least annually, goodwill should be evaluated for impairment. If carrying value is greater than fair value, the carrying value of goodwill must be reduced to fair value. If an impairment charge is recognized, the entity should disclose a description of the facts and circumstances leading to impairment, amount of the impairment loss, and the method of determining fair value of the associated reportable segment. If the recognized impairment loss is an estimate that has not been finalized, the entity should disclose this fact and the reasons why the estimate has not been finalized. In subsequent periods, the entity must disclose the nature and amount of any significant adjustments made to the initial estimate. The new date of the annual goodwill impairment test. Schedule that sets forth the allocation of share-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed. Table of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, building and production equipment. Current year reclassification, impairment, donation, or other change to long-lived, physical assets used in the normal conduct of business and not intended for resale. Examples include land, buildings, and production equipment. Table of all disclosed information related to acquisitions and disposals, which may include methodology and assumptions, type of asset, asset classification, useful life, useful purpose, acquisition cost, method of acquisition or disposal, depreciation method, gain or loss on disposal pretax and net of tax, date of acquisition or disposal and restrictions on amount of proceeds from donated assets. For a long-lived asset (asset group) to be held and used by an entity, the table may include a description of the impaired long-lived asset and facts and circumstances leading to the impairment, amount of the impairment loss and where the loss is located in the income statement, method(s) for determining fair value, and the segment in which the impaired long-lived asset is reported. When an entity determines it will dispose of a long-lived asset by a method other than sale (for example, by abandonment, distribution in a spin-off), impairment of such assets is separately disclosed from those assets held and used. In the table of each long-lived asset or group of assets to be abandoned, an Entity must disclose a description of the asset to be abandoned and the related circumstances, including the manner and expected timing of disposition. In the period of disposition, for each asset to be disposed of by a method other than sale, this table may disclose: a description of the disposed asset, the loss realized at the time of disposition of the asset, the income statement classification of the loss on disposition, the method of disposal (for example, abandonment, distribution in a spin-off) and the segment classification of the disposed asset. Description and amounts of long lived assets held for sale. Disclosure may include the description of the facts and circumstances leading to the expected disposal, manner and timing of disposal, the carrying value of the assets held for sale, the gain or loss recognized in the income statement and the income statement caption that includes that gain or loss. Disclose the period in which long lived assets have been classified as held for sale, or sold. A description of the assets to be disposed of and the facts and circumstances leading to the expected disposal, and the expected manner and timing of the disposal (generally no more than 12 months from the date of the balance sheet) The loss recognized for any initial write-down from carrying value to fair value less cost to sell for a long lived asset (disposal group) classified as held for sale. Amounts received from the disposal of the long-lived asset (asset group) during or after the reporting period. The difference between the proceeds received and the carrying value of the long-lived asset (asset group). If the proceeds received exceeds the carrying value of the long-lived asset (asset group), then there is a gain. If the proceeds received is less than the carrying value of the long-lived asset (asset group), then there is a loss. Schedule, table or text reflecting arrangements with individual employees, which are generally based on employment contracts between the entity and one or more selected officers or key employees, and which contain a promise by the employer to pay certain amounts at designated future dates, usually including a period after retirement, upon compliance with stipulated requirements. This type of arrangement is distinguished from broader based employee benefit plans as it is usually tailored to the employee. Disclosure also typically includes the amount of related compensation expense recognized during the reporting period, the number of shares issued during the period under such arrangements, and the carrying amount as of the balance sheet date of the related liability. For entities that provide full or partial financing and servicing for customers supplementary to its major operations (such as a manufacturer or a homebuilder providing and servicing loans to buyers), represents the liabilities associated with such activities, including accounts payable and accrued liabilities. The carrying amount as of the balance sheet date of the known and estimated amounts owed to insurers under reinsurance treaties or other arrangements. The value of securities that the entity has borrowed from a lender, representing a liability in the financials of the borrower, also those securities sold under agreement to repurchase them, the carrying value as of the balance sheet date of the collateral received by the entity on loaned securities and derivatives that must be returned if the counterparty fulfills its obligations and the carrying value as of the balance sheet date of collateralized debt. The total amount due under leases meeting the criteria for capitalization as of the balance sheet date. Face amount or stated value of common stock per share; generally not indicative of the fair market value per share. Number of common and preferred shares that were previously issued and that were repurchased by the issuing entity during the period and held in treasury on the financial statement date. This stock has no voting rights and receives no dividends. Pre-tax unrealized holding gain or loss at the date of the transfer for a debt security from the held-to-maturity category transferred into the available-for-sale category. Also includes the unrealized gain or loss at the date of transfer for a debt security from the available-for-sale category transferred into the held-to-maturity category. Reclassification adjustment for unrealized gains or losses realized upon the sale of securities, after tax. Reclassification adjustment for unrealized gains or losses realized upon the write-down of securities, after tax. Unrealized holding gain or loss, net of tax, at the date of the transfer for a debt security from the held-to-maturity category transferred into the available-for-sale category. Also includes the unrealized gain or loss at the date of transfer for a debt security from the available-for-sale category transferred into the held-to-maturity category. Tax effect of unrealized holding gain or loss at the date of the transfer for a debt security from the held-to-maturity category transferred into the available-for-sale category. Also includes the tax effect of unrealized gain or loss at the date of transfer for a debt security from the available-for-sale category transferred into the held-to-maturity category. Change in the balance sheet adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity for the period being reported, net of tax. If an entity's functional currency is a foreign currency, translation adjustments result from the process of translating that entity's financial statements into the reporting currency. Includes gain (loss) on foreign currency forward exchange contracts. Includes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial s tatements. Includes the gain or loss on a derivative instrument or nonderivative financial instrument that may give rise to a foreign currency transaction gain or loss under SFAS 52 and that have been designated and have qualified as hedging instruments for hedges of the foreign currency exposure of a net investment in a foreign operation. The aggregate amount at which preferred stock may be called or is subject to redemption through sinking-fund operations or otherwise. The per-share amount at which preferred stock may be called or is subject to redemption through sinking-fund operations or otherwise. Describe the accounting policy for recognition of changes in redemption value of mandatorily redeemable shares. Provide the period over which changes in redemption value are accreted, usually from the issuance date (or from the date that it becomes probable that the security will become redeemable, if later) to the earliest redemption date of the security. If the security is not redeemable currently (for example, because a contingency has not been met), and it is not probable that the security will become redeemable, provide the reason for this uncertainty in redemption. Some employers have transferred to the Japanese government the substitutional portion of their employee pension fund liabilities. The derecognition of previously accrued salary progression by the entity at the time of settlement with the Japanese government should be accounted for and disclosed separately from the government subsidy. This block of text may be used to disclose part or all information related to current assets. This block of text may be used to disclose part or all information related to noncurrent assets. Carrying amount as of the balance sheet date of assets not otherwise specified in the taxonomy, and which are expected to be realized or consumed after one year or beyond the normal operating cycle, if longer. This block of text may be used to disclose part or all information related to current assets. A unique description of a current asset for which a specific element does not exist in the taxonomy. The component of the table reflecting the amount of the domain members in this table. Describes the policy for deferral and amortization of any significant deferred charge. Tax on the change in the balance sheet adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity for the period being reported. Tax effect of the adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity. Tax effect of the net adjustment to comprehensive income for changes in derivative instrument caps designated and qualifying as the effective portion of cash flow hedges. Tax effect of the net adjustment to comprehensive income for changes in derivative instrument swaps designated and qualifying as the effective portion of cash flow hedges. Tax effect of the net adjustment to comprehensive income after taxes for changes in derivative instrument designated and qualifying as the effective portion of cash flow hedges. Total tax effect of the change in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges after taxes. The change includes an entity's share of an equity investee's increase (decrease) in deferred hedging gains or losses. Tax effect of the gross appreciation or the gross loss in value of the total unsold securities at the end of an accounting period. Tax effects of the net changes to accumulated comprehensive income during the period related to benefit plans. Tax effect associated with any share-based compensation plan other than an employee stock ownership plan (ESOP). The tax benefit results from the deduction by the entity on its tax return for an award of common stock that exceeds the cumulative compensation cost for common stock recognized for financial reporting. Includes any resulting realized tax benefit that exceeds the previously recognized deferred tax asset for the applicable equity instrument (excess tax benefit). The tax deficiency results when the deduction by the entity on its tax return for an award of common stock is less than the cumulative compensation cost for common stock recognized for financial reporting. Tax benefit associated with any share-based compensation plan other than an employee stock ownership plan (ESOP) related to nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). The tax benefit results from the deduction by the entity on its tax return for an award of preferred stock that exceeds the cumulative compensation cost for preferred stock recognized for financial reporting. Includes any resulting realized tax benefit that exceeds the previously recognized deferred tax asset for the applicable equity instrument (excess tax benefit). The tax deficiency results when the deduction by the entity on its tax return for an award of preferred stock is less than the cumulative compensation cost for preferred stock recognized for financial reporting. Tax effect associated with any share-based compensation plan involving common stock, other than an employee stock ownership plan (ESOP). The tax benefit results from the deduction by the entity on its tax return for an award of common stock that exceeds the cumulative compensation cost for common stock recognized for financial reporting. Includes any resulting tax benefit that exceeds the previously recognized deferred tax asset (excess tax benefits). The tax deficiency results when the deduction by the entity on its tax return for an award of common stock is less than the cumulative compensation cost for common stock recognized for financial reporting. Tax effect associated with any share-based compensation plan involving preferred stock, other than an employee stock ownership plan (ESOP). The tax benefit results from the deduction by the entity on its tax return for an award of common stock that exceeds the cumulative compensation cost for common stock recognized for financial reporting. Includes any resulting tax benefit that exceeds the previously recognized deferred tax asset (excess tax benefits). The tax deficiency results when the deduction by the entity on its tax return for an award of common stock is less than the cumulative compensation cost for common stock recognized for financial reporting. The issuance of shares or sale of treasury shares to an Employee Stock Ownership Plan (ESOP). Sum of investments and unrestricted cash as of the balance sheet date Long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, building and production equipment. Items included in the movement in property plant and equipment, including gross, additions, disposals, transfers and other changes, depreciation, depletion and amortization expense and net. Useful life maximum, minimum and average and accumulated depreciation, depletion and amortization Represents the group of items that are significant acquisitions and disposals. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Represents the group of impaired long-lived assets held and used. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Represents the group of impaired assets to be disposed of by a method other than sale. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Represents the group of long-lived assets to be abandoned. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Represents the group of assets disposed of by a method other than sale, in the period of disposition. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Represents the group of assets held for sale. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Carrying value as of the balance sheet date of the collateral received by the entity on loaned securities and derivatives that must be returned if the counterparty fulfills its obligations. The amount of partners' deferred compensation amortized during the year on restricted units. All partners include general, limited and preferred partners. Limited liability partnerships (LLPs) are formed in accordance with the laws of the state in which such entities are organized. Because those laws are not uniform, the characteristics of LPCs vary from state to state. However, LLPs generally have the following characteristics: An LLP is an unincorporated association of two or more "persons"; Its members have limited personal liability for the obligations or debts of the entity; It is classified as a partnership for federal income tax purposes. The pre-tax earnings per share impact of an event or transaction meeting the criteria of unusual in nature and infrequent in occurrence. The net of tax earnings per share impact of an event or transaction meeting the criteria of unusual in nature and infrequent in occurrence. Type of event or transaction meeting the criteria of unusual in nature and infrequent in occurrence. Reflects the pertinent provisions pertaining to deferred compensation arrangements with personnel, by arrangement. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Amount of share-based compensation cost reported in the period, by financial statement caption. For redeemable preferred stock of a subsidiary accounted for as a minority interest in a subsidiary in a parent's consolidated financial statements, the dividends should be presented as minority interest in income of a subsidiary Describe the manner of settlement upon conversion and any alternative settlement methods (e.g., cash, shares, a combination of both). Describe and provide information on derivative transactions entered into in connection with the issuance of the contingently convertible securities that may be useful in explaining the potential impact of the contingently convertible securities. May include the terms of those derivative transactions (including the terms of the settlement), how those transactions relate to the contingently convertible securities, and the number of shares underlying the derivatives. Resulting effect of restatement on the net income of prior periods for the year in which any adjustments are first made. When prior period adjustments are recorded, the resulting effects (both gross and net of applicable income tax) on the net income of prior periods should be disclosed in the annual report for the year in which the adjustments are made. Description of voting rights of common stock. Includes eligibility to vote and votes per share owned. Include also, if any, unusual voting rights. Aggregate number of common shares reserved for future issuance. Value of total nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes also shares that have been repurchased). May be all or portion of the number of preferred shares authorized. These shares represent the ownership interest of the preferred shareholders. Excludes preferred shares that are classified as debt. Value of all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased. Value of total common shares issued to shareholders (includes common shares that have been repurchased). May be all or portion of the number of common shares authorized. These shares represent the ownership interest of the common shareholders. Value of all classes of common stock held by shareholders. May be all or portion of the number of common shares authorized. These shares represent the ownership interest of the common shareholders. Excludes common shares repurchased by the entity and held as Treasury shares. Shares outstanding equals shares issued minus shares held in treasury. Does not include common shares that have been repurchased. Discount on preferred shares, or any unamortized balance thereof, shown separately as a deduction from the applicable account(s) as circumstances require. If the restricted net assets (as defined) of consolidated and unconsolidated subsidiaries and the parent's (entity's) equity in the undistributed earnings of 50 percent-or-less-owned persons accounted for by the equity method together exceeds 25 percent of consolidated net assets as of the end of the most recently completed fiscal year, describe the nature of any restrictions on the ability of the consolidated and unconsolidated subsidiaries to transfer funds to the entity in the form of cash dividends, loans and advances. If the restricted net assets (as defined) of consolidated and unconsolidated subsidiaries and the parent's equity in the undistributed earnings of 50 percent-or-less-owned persons accounted for by the equity method together exceeds 25 percent of consolidated net assets as of the end of the most recently completed fiscal year, describe the nature of any restrictions on the ability of consolidated and unconsolidated subsidiaries to transfer funds to the parent in the form of cash dividends, loans and advances. If the restricted net assets (as defined) of consolidated and unconsolidated subsidiaries and the parent's equity in the undistributed earnings of 50 percent-or-less-owned persons accounted for by the equity method together exceeds 25 percent of consolidated net assets as of the end of the most recently completed fiscal year, separately provide the amount of such restricted net asset for consolidated and unconsolidated subsidiaries as of the end of the most recently completed fiscal year. Describe the title of issue of securities called for by warrants or rights outstanding. Describe the nature and terms of the financial instrument, and the rights and obligations embodied in the instrument. Include settlement alternatives, if any, in the contract and identify the entity that controls the settlement alternatives. The value of the excess of liabilities over assets. If all outstanding shares are subject to mandatory redemption and the redemption price is more than the book value (the redemption price exceeds the company's equity balance), the resulting cumulative transition adjustment and subsequent adjustments to reflect changes in the redemption price of the shares should be recorded as an excess of liabilities over assets. The value of the excess of assets over liabilities. If all outstanding shares are subject to mandatory redemption and the redemption price is less than the book value (the redemption price is less than the company's equity balance), the resulting cumulative transition adjustment and subsequent adjustments to reflect changes in the redemption price of the shares should be recorded as an excess of assets over liabilities (equity). Describes the method of recognizing interest expense, including the method of amortizing debt issuance costs. Describes the method of accounting for loan commitments accounted for as derivatives, including the methods and assumptions used to estimate fair value and any associated hedging strategies. Long lived, depletable assets that represent the legal right to explore, extract, and retain some or all portions of the benefits from mining or mineral deposits. Pre-tax adjustment in the annual report for the year in which a restatement is made, of the resulting effects on the net income of prior periods on the beginning balance of retained earnings for the current period. Net of tax adjustment in the annual report for the year in which a restatement is made, of the resulting effects on the net income of prior periods on the beginning balance of retained earnings for the current period. Describe the reason why the formula for the amount available for dividends (or any other term or feature of the security) can be expected to link to the market value of the class of stock with the value or performance of any subpart of the entity. If there is no such linkage, state explicitly that the entity's management does in intend to imply such a linkage. Describes an entity's accounting policy for offsetting or not offsetting fair value amounts recognized for derivative instruments against such amounts recognized for the right to reclaim cash collateral (a receivable) or the obligation to return cash collateral (a payable) arising from derivative instruments recognized at fair value. Carrying amount as of the balance sheet date of the funds held on behalf of others and that are expected to be liquidated within one year or the normal operating cycle, if longer. This does not include funds held under reinsurance agreements. Sum of the aggregate amount of prepaid expenses, deferred charges, and other assets capitalized at the end of the reporting period that are expected to be charged against earnings within one year or the normal operating cycle, if longer. The rate at which the discount was computed for each business segment reported. The minimum interest rate in the range of rates estimated at which the discount was computed for each business segment reported. The maximum interest rate in the range of rates estimated at which the discount was computed for each business segment reported. This item represents the net total realized and unrealized gain (loss) included in earnings for the period as a result of selling or holding marketable securities categorized as trading, available-for-sale, or held-to-maturity, including the unrealized holding gain or loss of held-to-maturity securities transferred to the trading security category and the cumulative unrealized gain or loss which was included in other comprehensive income (a separate component of shareholders' equity) for available-for-sale securities transferred to trading securities during the period. Includes the dollar amount of funds outstanding loaned in the form of security resale agreements regardless of maturity, if the agreement requires the purchaser to resell the identical security purchased or a security that meets the definition of "substantially the same" in the case of a dollar roll. Also include purchases of participations in pools of securities, regardless of maturity. Funds held by the ceding insurer on behalf the reinsurer, including funds held in trust, under reinsurance treaties or contracts with the assuming insurer as security for the payment of the obligations thereunder, which represent an asset for the reinsurer. Alternate concept name for the aggregate amount of policy reserves (provided for future obligations including unpaid claims and claims adjustment expenses) and policy benefits (liability for future policy benefits) as of the balance sheet date; grouped amount of all the liabilities associated with the company's insurance policies. The amount as of the balance sheet date of the fair value of derivative assets that in accordance with the entity's accounting policy was not offset against an obligation to return cash collateral under a master netting arrangement. The amount as of the balance sheet date of the fair value of derivative assets that in accordance with the entity's accounting policy was offset against an obligation to return cash collateral under a master netting arrangement. The amount as of the balance sheet date of the fair value of derivative liabilities that in accordance with the entity's accounting policy was offset against the right to reclaim cash collateral under a master netting arrangement. The amount as of the balance sheet date of the fair value of derivative liabilities that in accordance with the entity's accounting policy was not offset against the right to reclaim cash collateral under a master netting arrangement. The carrying amount as of the balance sheet date of loss reserves carried at present value. The percentage used to reduce the estimated amount of loss reserves on short-duration contracts to present value. Describes the facts and circumstances pertaining to the selection of the discount rate used to reduce the estimated amount of loss reserves on short-duration contracts to present value. The amount as of the balance sheet date of the participating business in force. This percent places participating policies in the numerator and all in force insurance contracts in place in the denominator. Participating insurance contracts provide policyholders with certain guaranteed benefits and allow policyholders to share in the experience of the enterprise through dividends. Amount of additional income allocated to policy holders whose contracts entitle them to a portion of the entity's earnings or surplus, paid through dividends. The percentage of earnings allocable to participating policyholders based on earnings of such policies for payment of dividends. Total of all securities that are purchased with the intent to be sold in the short-term and that are pledged to one or more secured parties who have the right to buy, sell, or repledge the collateral. An entity may opt to provide the reader with additional narrative text to better understand the nature of a trading security or group of trading securities which are subject to restrictions, including those securities categorized as trading which are pledged to one or more secured parties who have the right to buy, sell, or repledge the collateral. The tax effect of gains or losses resulting from material events or transactions that are abnormal or significantly different from typical activities or are not reasonably expected to recur in the foreseeable future; but not both, and therefore do not meet both criteria for classification as extraordinary items. A block of text that may be used to disclose all or part of the information related to business interruption insurance recoveries. This may include the nature of the event resulting in business interruption losses, the aggregate amount of business interruption insurance recoveries recognized during the period, and the line item(s) in the statement of operations in which those recoveries are classified (including amounts reported as an extraordinary item). A description of the event that resulted in a business interruption loss. Aggregate net gain and losses (whether realized or unrealized) on all derivative instruments held for trading purposes whether or not settled physically. Estimates of cancellations, if accounted for by analogy to FASB Statement No. 48. The amount recovered from insurance. To the extent that costs are losses are reported as a separate line item, this reduces operating expenses. Debt securities having a stated final repayment date. Amount of an unrecognized tax benefit that is directly related to a position taken in a tax year that results in a net operating loss carryforward. This amount should be presented as a reduction of the related deferred tax asset in the balance sheet if that deferred tax asset has not been used. This amount is presented separately from the deferred tax asset for a net operating loss carryforward if this unrelated tax benefit is associated with a different tax position. Gain or loss on entity's disposition of equity in securities of subsidiaries or 50 percent or less owned persons. Reflects the difference in the parent company's carrying amount of the equity interest in the subsidiary (or equity method investee) immediately before and after all stock transactions. The net increase (decrease) in fair value as a result of other changes that are not additions, disposals, or a result of change in the inputs, assumptions, or model used to calculate the fair value of servicing assets. A description of the other changes in the balance of the balance in servicing assets subsequently measured at fair value. This element is for descriptions of changes other than additions, disposals, changes in fair value resulting from changes in valuation inputs or changes in assumptions, or other changes in fair value. Other net increase (decrease) in the balance in servicing assets subsequently measured at fair value. This element is for changes other than additions, disposals, changes in fair value resulting from changes in valuation inputs or changes in assumptions, or other changes in fair value. A description of the other changes in the balance of the balance in servicing liabilities subsequently measured at fair value. This element is for descriptions of changes other than additions, disposals, changes in fair value resulting from changes in valuation inputs or changes in assumptions, or other changes in fair value. The net increase (decrease) in fair value as a result of other changes that are not additions, disposals, or a result of change in the inputs, assumptions, or model used to calculate the fair value of servicing assets. Other net increase (decrease) in the balance in servicing liabilities subsequently measured at fair value. This element is for changes other than additions, disposals, changes in fair value resulting from changes in valuation inputs or changes in assumptions, or other changes in fair value. This block of text may contain all or part of the information disclosed for Collateralized Mortgage Obligations (CMOs) and Real Estate Mortgage Investment Conduits (REMICs) that incorporate prepayment estimates into cash flow projections. This information may be the description of and the effect on income before extraordinary items, net income, and related per share amounts for a change in estimate that affects future periods. Changes in estimates of average tranche life, cash flow projections, and reinvestment rate of return may be included. Income statement items that will be affected by changes in assumptions underlying prepayment estimates for CMOs and REMICs. Income before extraordinary items. The profit or loss of the entity net of income taxes for the reporting period. The amount of earnings for the period available to each share of common stock outstanding during the reporting period. Earnings (net income) per diluted share. This table contains information disclosed for Collateralized Mortgage Obligations (CMOs) and Real Estate Mortgage Investment Conduits (REMICs) that incorporate prepayment estimates into cash flow projections. This information may be the description of and the effect on income before extraordinary items, net income, and related per share amounts for a change in estimate that affects future periods. Changes in estimates of average tranche life, cash flow projections, and reinvestment rate of return may be included. The items that are affected by changes in assumptions underlying prepayment estimates. Line Items are concepts that are used for one or more categories which are presented in the form of a table. A description of a change in the average tranche life used as an underlying assumption for the prepayment estimates incorporated into cash flow projections for Collateralized Mortgage Obligations (CMOs) and Real Estate Mortgage Investment Conduits (REMICs). A description of the effect of a change in the underlying assumptions for the cash flow projections for Collateralized Mortgage Obligations (CMOs) and Real Estate Mortgage Investment Conduits (REMICs). A description of the effect of a change in the reinvestment rate of return used as an underlying assumption for the prepayment estimates incorporated into cash flow projections for Collateralized Mortgage Obligations (CMOs) and Real Estate Mortgage Investment Conduits (REMICs). A description of a change in the reinvestment rate of return used as an underlying assumption for the prepayment estimates incorporated into cash flow projections for Collateralized Mortgage Obligations (CMOs) and Real Estate Mortgage Investment Conduits (REMICs). A description of a change in the underlying assumption for the prepayment estimates incorporated into cash flow projections for Collateralized Mortgage Obligations (CMOs) and Real Estate Mortgage Investment Conduits (REMICs). The amount of investment earnings, excluding realized and unrealized gain (loss), recognized in the period on holdings of debt securities having stated maturity dates, net of related investment expenses. The amount of investment earnings, excluding realized and unrealized gain (loss), recognized in the period on holdings of equity securities, net of related investment expenses. The amount of investment earnings, excluding realized and unrealized gain (loss), recognized in the period on holdings of mortgage notes secured by real estate, net of related investment expenses. The amount of investment earnings, excluding realized and unrealized gain (loss), recognized in the period on real estate held for investment purposes, net of related investment expenses. The amount of investment earnings, excluding realized and unrealized gain (loss), recognized in the period on loans secured by benefits in borrowers' insurance contracts, net of related investment expenses. The amount of investment earnings, excluding realized and unrealized gain (loss), recognized in the period on investments that the entity intends to hold for at least a year which are not otherwise specified in the disclosed schedule of investments, net of related investment expenses. The amount of investment earnings, excluding realized and unrealized gain (loss), recognized in the period on investments that the entity intends to hold for at less than a year which are not otherwise specified in the disclosed schedule of investments, net of related investment expenses. The total amount of investment earnings, excluding realized and unrealized gain (loss), recognized in the period on the entity's investments, net of related investment expenses. Such amount includes interest, dividends, and rental income. Amount of costs of an unsuccessful business combination including legal, accounting, and other costs that were charged to expense during the period. The total of the amount of equity in earnings of unconsolidated subsidiaries and 50 percent or less owned persons, and the amount of net income (loss) from a consolidated entity or investment attributed to noncontrolling equity interest holders. Investor's share of extraordinary items and its share of prior period adjustments reported in the financial statements of the investee. This element is gross of the related tax effect. Schedule of the description and the details of all terms for each outstanding financial instrument and each settlement option, including: a. The amount that would be paid, or the number of shares that would be issued and their fair value, determined under the conditions specified in the contract if the settlement were to occur at the reporting date b. How changes in the fair value of the issuer's equity shares would affect those settlement amounts (for example, "the issuer is obligated to issue an additional x shares or pay an additional y dollars in cash for each $1 decrease in the fair value of one share") c. The maximum amount that the issuer could be required to pay to redeem the instrument by physical settlement, if applicable d. The maximum number of shares that could be required to be issued, if applicable e. That a contract does not limit the amount that the issuer could be required to pay or the number of shares that the issuer could be required to issue, if applicable f. For a forward contract or an option indexed to the issuer's equity shares, the forward price or option strike price, the number of issuer's shares to which the contract is indexed, and the settlement date or dates of the contract, as applicable. g. The components of the liability that would otherwise be related to shareholders' interest and other comprehensive income (if any) subject to the redemption feature (for example, par value and other paid in amounts of mandatorily redeemable instruments shall be disclosed separately from the amount of retained earnings or accumulated deficit). Represents settlement terms for the group of mandatorily redeemable securities, including the description and the details of all terms for each outstanding financial instrument and each settlement option. Identifying description of each financial instrument that embodies an unconditional obligation requiring the issuer to redeem the securities by transferring the assets at a specified or determinable date (or dates) or upon an event that is certain to occur. Examples are preferred stock or trust preferred securities, each of which has redemption rights beyond the control of the issuer on a specified date or upon an event that is certain to occur. For a forward contract or an option indexed to the issuer's equity shares, the forward price or option strike price, as applicable. The value of those securities loaned to other broker dealers as of the balance sheet date, usually in exchange for cash. This is a method of secured financing. A rebate is paid for lending securities which is considered to be interest expense. Loaned securities are commonly referred to as collateralized financing. The value of securities sold under agreement to repurchase them. These transactions are typically accounted for as sales transactions with forward purchase contracts. A repurchase or repo agreement is the sale of a security at a specified price with an agreement to purchase the same or substantially the same security from the same counterparty at a fixed or determinable price at a future date. The total of collateralized agreements including securities purchased under agreements to resell (repos), borrowed securities, and secured demand notes. For an unclassified balance sheet, amount of receivables arising from transactions with related parties. For an unclassified balance sheet, amounts due from parties associated with the reporting entity as evidenced by a written promise to pay. Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Excludes Selling, General and Administrative Expense. The undisbursed portion of the loan receivable balance (loans in process) which is deducted separately from total loans. Total of all Stockholders' Equity (deficit) items, net of receivables from officers, directors owners, and affiliates of the entity. This excludes temporary equity and is sometimes called permanent equity. For an unclassified balance sheet, amount of receivables due from an entity that is affiliated with the reporting entity by means of direct or indirect ownership. For an unclassified balance sheet, amounts due from related parties other than affiliates, employees, joint ventures, officers or stockholders. For an unclassified balance sheet, amounts due from owners or owners with a beneficial interest of more than 10 percent of the voting interests or officers of the company. For an unclassified balance sheet, amounts due from an entity in which the reporting entity shares joint control with another party or group. For an unclassified balance sheet, amounts due from an Entity employee, not to include stockholders or officers. The amount of fuel used charged against earnings for the period. Disclosure of the effective rate for the period representing (a) total additions to qualifying regulated assets for allowance for funds used during construction, (b) divided by the sum of debt and equity funds used for construction. Discloses the nature and amounts of costs of debt and equity financing capitalized for setting rates but not capitalized for financial statement purposes. Describes the accounting for plant retirement and for abandonment (under construction or in use) in regulated industries when abandonment becomes probable. Any difference between the new asset and the asset cost is recognized as a loss in the income statement. May also indicate the discount rate used in the calculation of present value of recoverable abandoned assets. The fair value as of the balance sheet date of firm holdings in debt obligations issued by the US government including short-term Treasury bills, medium-term Treasury notes, and long-term Treasury bonds, as well as debt issued by agencies. Includes both pledged (to counterparties as collateral for financing transactions) and unpledged holdings. The fair value as of the balance sheet date of firm holdings in fixed income or other debt securities issued by a corporation or other issuer not elsewhere specified in the taxonomy. Includes both pledged (to counterparties as collateral for financing transactions) and unpledged holdings. The fair value as of the balance sheet date of firm holdings in corporate stocks (common and preferred), stock options, warrants and any other financial instrument which represents, or provides the ability to obtain, ownership rights in a corporation. Includes both pledged (to counterparties as collateral for financing transactions) and unpledged holdings. The fair value as of the balance sheet date of firm holdings in physical commodity contracts (for example, agricultural products, metals and energy). Includes both pledged (to counterparties as collateral for financing transactions) and unpledged holdings. The fair value as of the balance sheet date of firm holdings in all assets resulting from contracts that meet the criteria of being accounted for as derivative instruments. Their value is derived from the values of one or more underlying assets, reference rates, or indices of asset values. Includes both pledged (to counterparties as collateral for financing transactions) and unpledged holdings. The fair value as of the balance sheet date of firm holdings in private equity, mezzanine, venture capital, merchant banking, real estate and special situations investments. Includes both pledged (to counterparties as collateral for financing transactions) and unpledged holdings. The fair value as of the balance sheet date of firm holdings in other positions not elsewhere specified in the taxonomy. Includes both pledged (to counterparties as collateral for financing transactions) and unpledged holdings. The aggregate fair value as of the balance sheet date of financial instruments and other positions owned by the entity including: (1) mortgages, mortgage-backed and asset backed securities; (2) US government and agency obligations; (3) state and municipal government obligations; (4) other sovereign government debt; (5) corporate obligations; (6) corporate equities; (7) principal investments; (8) derivative contracts; and (9) physical commodities. Includes both pledged and unpledged holdings. The fair value as of the balance sheet date of financial instruments and other positions owned by the entity including: (1) mortgages, mortgage-backed and asset backed securities; (2) US government and agency obligations; (3) state and municipal government obligations; (4) other sovereign government debt; (5) corporate obligations; (6) corporate equities; (7) principal investments; (8) derivative contracts; and (9) physical commodities. Excludes financial instruments and other positions owned and pledged as collateral to counterparties. The fair value as of the balance sheet date of financial instruments and other positions owned by the entity and pledged to counterparties as collateral, including: (1) mortgages, mortgage-backed and asset backed securities; (2) US government and agency obligations; (3) state and municipal government obligations; (4) other sovereign government debt; (5) corporate obligations; (6) corporate equities; (7) principal investments; (8) derivative contracts; and (9) physical commodities. The fair value as of the balance sheet date of firm holdings in mortgages, mortgage backed securities (investment instruments that represent ownership of an undivided interest in a group of mortgages, where principal and interest from the individual mortgages are used to pay investors' principal and interest on the mortgage backed security) and asset-backed securities that are primarily paid from the cash flows of a discrete pool of receivables or other financial assets (such as credit-card receivables), either fixed or revolving, that by their terms convert into cash within a finite time period. Includes both pledged (to counterparties as collateral for financing transactions) and unpledged holdings. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from unrealized losses on trading securities which can only be deducted for tax purposes when the losses are realized, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken. This item excludes deferred tax assets generated due to unrealized holding losses on investments in debt and equity securities categorized as available for sale which unrealized holding losses are included in the item Deferred Tax Assets, Other Comprehensive Loss. The amount as of the balance sheet date of the estimated future tax effects arising from unrealized gains on investments in debt and equity securities categorized as trading which will increase future taxable income when such gain is realized. This item excludes deferred tax liabilities generated due to unrealized holding gains on investments in debt and equity securities categorized as available for sale which unrealized holding gains are included in the item Deferred Tax Liabilities, Other Comprehensive Income; such unrealized holding gains increase the carrying value of the asset recorded for financial reporting purposes, but not for tax purposes. Describes the entity's reasons for its discontinuation of accounting for the effects of certain types of regulation (primarily costs pertaining to ate-setting) and identifies the portion of its operations to which such application was discontinued. Describes the entity's accounting policies and anticipated effects of regulatory rulings and on rate-setting regarding revenues and expenses incurred and recovered, including billed and unbilled revenues, revenues collected subject to refund, taxes collected from customers and remitted to governmental authorities, and postretirement benefits. Long-lived assets that are held for sale apart from normal operations and anticipated to be sold in less than one year. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to changes in the valuation allowance for deferred tax assets in the period. The portion of the difference between total income tax expense (benefit) as reported in the Income Statement for the period and the expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to the deduction for dividends paid to employee stock ownership plans received under enacted tax laws. The amount as of the balance sheet date of the estimated future tax effects attributable to the difference between the tax basis of capital assets and the basis of capital assets computed in accordance with generally accepted accounting principles. The difference in basis, attributable to different capitalization of costs, depreciation, or amortization methodologies, will increase future taxable income when such basis difference is realized. Capital assets include but are not limited to assets such as land, real estate, leasehold improvements, machinery and equipment and furniture and fixtures. Describes an entity's accounting policy for the timing and amount of revenue recognized on transfers of real estate, excluding retail land sales. The entity also may disclose how it recognizes cost of sales on such transactions, and its treatment of any unearned or deferred revenue that arises from the transaction. The amount of loss or recovery of loss related to a plant abandonment. If the carrying amount of the abandoned plant exceeds the present value of future cost recoveries through the rate making process, a loss is recognized. Such charges do not meet the requirements of an extraordinary item. The changes in the carrying value of assets received as consideration in the disposal or of residual interests in the business. Pre tax change in the balance sheet adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency of the reporting entity for the period being reported. If an entity's functional currency is a foreign currency, translation adjustments result from the process of translating that entity's financial statements into the reporting currency. Includes gain (loss) on foreign currency forward exchange contracts. Includes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements. Includes the gain or loss on a derivative instrument or nonderivative financial instrument that may give rise to a foreign currency transaction gain or loss under SFAS 52 and that have been designated and have qualified as hedging instruments for hedges of the foreign currency exposure of a net investment in a foreign operation. Does not include the effect of taxes. Income (Loss) from Disposition of Discontinued Operations for Other Stock (usually entity stock) per Basic Share. Presents detailed information of the regulated noncurrent liability. Presents detailed information of the regulated current liability. Describes the organization and purpose of the intermediary and the nature of its authorization to incur debt to finance construction. The note should disclose the rate at which interest on this debt has been capitalized and the dollar amount for each period for which an income statement is presented. Discloses the interest rate related to debt for plant construction for an electric utility using an intermediary for each period for which an income statement is presented. Discloses the dollar amount of interest cost incurred related to plant construction for an electric utility using a construction intermediary. Identifies the regulatory jurisdictions in which the entity operates, the primary regulator, and the percentage that each jurisdiction represents. Period end amount of total net PPE The sum of income tax expense (benefit) for the period that has been allocated among continuing operations, discontinued operations, extraordinary items, other comprehensive income, and items charged or credited directly to shareholders' equity. The sum of the current income tax expense (benefit) and the deferred income tax expense (benefit) pertaining to continuing operations. A statement that interest revenue is reported net of interest expense for the reportable segment. Amount of interest revenue net of interest expense for the reportable segment. Reporting interest revenue net of interest expense is permitted only when a majority of the segment's revenues are from interest and the chief operating decision maker relies primarily on net interest revenue to assess the performance of the segment and make decisions about resources to be allocated to the segment. In all other segment disclosure situations, interest revenue must be reported separately from interest expense. Amount of interest revenue for the reportable segment. Must be disclosed if the amount (a) is included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) is otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss A enacted or proposed action, ruling or regulation that is likely to or possibly will have an adverse effect on the entity's financial position or results of operations, excluding tax matters. Revision in estimates for financial differences between a party and counterparty pertaining to interpretations of terms or understandings of contractual and noncontractual arrangements, whether written or oral. Revisions in estimates based on preliminary indications by regulators of findings that are favorable or unfavorable to the entity based upon the regulator's review of required filings, excluding tax returns. Examples of such filings are cost reports upon which retrospective reimbursements or prospective rates from third-party payers (Medicare and Medicaid) are based, and state environmental department permitting filings in which height, angle, width and length, and closure and post-closure activities of landfills are granted. The fair value as of the balance sheet date of firm holdings in fixed income obligations issued by foreign governments. Includes both pledged (to counterparties as collateral for financing transactions) and unpledged holdings. The aggregate foreign currency transaction gain or loss (both realized and unrealized) included in determining net income for the reporting period. Excludes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements. For certain enterprises, primarily banks, that are dealers in foreign exchange, foreign currency transaction gains or losses may be disclosed as dealer gains or losses. The fair value of trading securities that serve as collateral for borrowings. The fair value of available-for-sale securities that serve as collateral for borrowings. The carrying amount of held-to-maturity securities that serve as collateral for borrowings. Amounts due for interest earned on loans but not received as of the balance sheet date. Amounts due for interest earned on investment securities but not received as of the balance sheet date. Total increase in earnings in the period representing the cost of equity (rate of return) and borrowed funds (interest rate) used to finance construction of regulated assets, which is expected to be recovered through rate adjustments. The amount of cash or cash equivalents contributed during the reporting period by the entity to fund its pension plans and its nonpension postretirement benefit plans. The component of the allowance for funds used during construction during the period based on an assumed rate of return on equity funds used in financing the construction of regulated assets. The net change during the period in the costs deferred for rate-making purposes. Detailed information of jointly owned utility plant. The remaining amount of assets disallowed from inclusion in the rate making process pertaining to recently completed plants in regulated industries. The probable time period before recovery is expected to begin (when recovery may commence) and the probable length of time of recovery. Total interest costs incurred during the period and either capitalized or charged against earnings. The amount of interest that was capitalized during the period. Describes the entity's presentation of funds received for pollution control as an asset or as a reduction of related debt. The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from differences in accounting under GAAP and tax returns for assets and liabilities established under GAAP pertaining to rate-setting. The amount as of the balance sheet date of the estimated future tax effects arising from differences in accounting under GAAP and tax returns for assets and liabilities established under GAAP pertaining to rate-setting. Lists type of utility plant by which the entity presents detailed information of property, plant and equipment. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Aggregate realized and unrealized loss on foreign currency transactions included in net income. Includes loss on a foreign currency forward exchange contract. Does not include foreign currency transactions designated as hedges of net investment in a foreign entity or intercompany foreign currency transactions that are of a long-term nature. Gross of tax effect. Aggregate realized and unrealized gain on foreign currency transactions included in net income. Includes gain on a foreign currency forward exchange contract. Does not include foreign currency transactions designated as hedges of net investment in a foreign entity or intercompany foreign currency transactions that are of a long-term nature. Gross of tax effect. The aggregate unrealized foreign currency transaction gain or loss (pretax) included in determining net income for the reporting period. Represents the aggregate of gains and losses on transactions that are unsettled as of the balance sheet date, which is therefore an adjustment to reconcile income (loss) from continuing operations to net cash provided by (used in) continuing operations. (Excludes foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting entity's financial statements. For certain entities, primarily banks, that are dealers in foreign exchange, foreign currency transaction gains or losses may be disclo sed as dealer gains or losses.) Reserves of natural gas. This should not include natural gas liquids or condensate. Reserves of natural gas liquids. These reserve quantities should be disclosed separately if significant. If not, these reserves may be included in oil reserves. _1_The unit of measure for reserve quantities, for example, Barrels (Bbls.) or Million of Barrels (MBbls.) for oil reserves or cubic feet or million cubic feet for natural gas reserves. _2_The unit of measure for reserve quantities, for example, Barrels (Bbls.) or Million of Barrels (MBbls.) for oil reserves or cubic feet or million cubic feet for natural gas reserves. The net quantity of oil or gas subject received under long-term supply, purchase, or similar agreements and contracts, including such agreements with governments or authorities, as of the end of the period if the enterprise participates in the operation of the properties in which the oil or gas is located or otherwise serves as the "producer" of those reserves, as opposed, for example, to being an independent purchaser, broker, dealer or importer. The disclosure of facts and the approximate portion of reserve quantities attributable to consolidated subsidiary(ies) in which there is a significant minority interest. _1_The proportional interest of net proved oil reserve quantities of equity investees Additional information necessary to prevent the disclosure of the standardized measure of discounted future net cash flows and changes therein from being misleading. If a registrant uses a pressure base for calculating natural gas reserves and production data other than the pressure base specified in the Department of Energy's Form EIA-28, such as a pressure base specified by the state, the pressure base is identified here. This block of text may be used to disclose parts or all of the disclosure related to unproved oil and gas properties. The estimated (or appraised) value of leases or parts of leases to which proved reserves cannot be attributable. If the disclosed amount is based on an appraisal, disclose here the name of the person making the appraisal. This block of text may be used to disclose parts or all of the information related to suspended well costs. A roll forward is a reconciliation of an account balance from the beginning of a period to the end of a period. The amount of capitalized exploratory well costs that is pending the determination of proved reserves. This should not include amounts that were capitalized and subsequently expensed in the same annual period. Additions to capitalized exploratory well costs that were added during the reporting period pending the determination of proved reserves. Capitalized exploratory well costs that were expensed during the year because proved reserves were not found at the exploratory well. Previously capitalized costs of the drilling of wells that were reclassified as part of the costs of the enterprise's wells and related equipment and facilities at the time that proved reserves were found. The change during the reporting period in capitalized exploratory well costs. This change comprises additions of capitalized costs where proven reserves have not been found, reclassification of capitalized costs where proved reserves were found, and capitalized costs that were expensed when proved reserves were definitively not found. This block of text may contain all or some of the information related to the amount of exploratory well costs that have been capitalized for a period of greater than one year after the completion of drilling and the number of projects for which those costs relate. Additionally, for exploratory well costs that have been capitalized for periods greater than one year at the most recent balance sheet date, this block of text may be used to disclose an aging of those amounts by year, or by using a range of years, and the number of projects to which those costs relate. The amount of exploratory well costs that have been capitalized for a period of greater than less than one year after the completion of drilling. The amount of exploratory well costs that have been capitalized for a period of greater than one year after the completion of drilling. The number of projects for which exploratory well costs have been capitalized for a period of greater than one year after the completion of drilling. This block of text may contain all or some of the information related to exploratory well costs that continue to be capitalized for more than one year after the completion of drilling. Information may include a description of the projects and the activities that the enterprise has undertaken to date in order to evaluate the reserves and the projects, and the remaining activities required to classify the associated reserves as proved. This table contains the information related to exploratory well costs that continue to be capitalized for more than one year after the completion of drilling. Information includes a description of the projects and the activities that the enterprise has undertaken to date in order to evaluate the reserves and the projects, and the remaining activities required to classify the associated reserves as proved. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. A unique description of a project with exploratory well costs that continue to be capitalized for more than one year after the completion of drilling at the most recent balance sheet date. Line Items are concepts that are used for one or more categories which are presented in the form of a table. For exploratory well costs that continue to be capitalized for more than one year after the completion of drilling at the most recent balance sheet date, a description of the activities that the enterprise has undertaken to date in order to evaluate the reserves and the projects. This block of text may be used to disclose parts or all of the information related to reserves reported to other Federal agencies or authorities. A statement of the fact that no reserve estimates were filed with another Federal authority or agency since the beginning of the last reporting period. Any estimates of total, proved net oil or gas reserves (that exceed a five percent difference from those disclosed in the SEC filing) filed with or included in reports to the Federal authority or agency since the beginning of the last reporting period. The name of the authority or agency. An explanation of the reasons for differences, if any, between reserve estimates filed with the other Federal agency or authority and those estimates included in the SEC filing. A statement of the fact that reserve estimates filed with another Federal authority or agency since the beginning of the last reporting period do not exceed a five percent difference with those estimates included in the SEC filing. Depending on the level of production, this could be barrels per day (Bbls) or thousands of barrels per day (MBbls). The cash outflow from the purchase of loan financed by home mortgage payments categorized as held to maturity. The cash inflow from the collection of a retained interest in a receivable securitized via a structured process whereby interests in loans and other receivables are packaged, underwritten, and sold in the form of asset-backed securities, categorized as held to maturity. The cash inflow from the collection of a retained interest in a receivable securitized via a structured process whereby interests in loans and other receivables are packaged, underwritten, and sold in the form of asset-backed securities, categorized as held to maturity. Principal payments from a retained interest in a receivable securitized via a structured process whereby interests in loans and other receivables are packaged, underwritten, and sold in the form of asset-backed securities, when the retained interest is classified as a trading security. The net realized gain or loss on investments sold during the period, which, for cash flow reporting, is a component of proceeds from investing activities. The net change during the reporting period in the value of the assets created and retained during the securitization of trade receivables, which are not otherwise defined in the taxonomy. The net change in the beginning and end of period in insurance industry assets shall be classified as cash flows from operating activities. Change during the period in the unearned portion of premiums written, excluding the portion amortized into income. Premiums written are initially booked as unearned premiums and are recognized as revenue over the known or estimated life of the policy. Periods of maturities for a group of securities or other assets sold under repurchase agreements, including (1) overnight; (2) term up to 30 days; (3) term of 30 to 90 days; (4) term over 90 days; (5) on demand. Periods of maturities for a group of securities or other assets sold under repurchase agreements, including (1) overnight; (2) term up to 30 days; (3) term of 30 to 90 days; (4) term over 90 days; (5) on demand. Period of maturity for a group of securities or other assets sold under repurchase agreements which mature the day after the reporting date. Period of maturity for a group of securities or other assets sold under repurchase agreements which mature between 30 days and 90 days from the reporting date. Period of maturity for a group of securities or other assets sold under repurchase agreements which mature over 90 days from the reporting date. Period of maturity for a group of securities or other assets sold under repurchase agreements which mature up to 30 days from the reporting date. Period of maturity for a group of securities or other assets sold under repurchase agreements which mature on demand. Debt of a subsidiary that has not been assumed or guaranteed by the entity and any liens on premises of a subsidiary, or its consolidated subsidiaries, which have not been assumed by the entity, or its consolidated subsidiaries. Description of debt of a subsidiary that has not been assumed or guaranteed by the institution, including assets pledged as collateral and maturities by year. Also includes a description of liens on premises of a subsidiary, or its consolidated subsidiaries, which have not been assumed by the entity, or its consolidated subsidiaries. Early withdrawal penalties on domestic deposits which discourage customer withdrawal prior to maturity. Early withdrawal penalties on foreign deposits which discourage customer withdrawal prior to maturity. The total amount of the entity's obligation as of the balance sheet date under any other retirement plan(s), such as one or more defined contribution plans. For classified balance sheets this represents the noncurrent liability recognized in the balance sheet that is associated with the defined benefit pension plans and other postretirement defined benefit plans. (The current liability will be separate, but it will normally be small, if there is even any at all.) For unclassified balance sheets, this represents the entire liability recognized in the balance sheet that is associated with the defined benefit plans. A gross well is one in which a working interest is owned. The number of gross wells is the total number of wells in which a working interest is owned. Productive wells are producing wells and wells capable of production. Multiple completions indicate the completion of a well in more than one producing formation. A net well is deemed to exist when the sum of fractional ownership working interests in gross wells equals one. The number of net wells is the sum of fractional working interests in owned gross wells expressed as whole numbers or fraction thereof. Productive wells are producing wells and wells capable of production. Multiple completions indicate the completion of a well in more than one producing formation. A gross well is one in which a working interest is owned. The number of gross wells is the total number of wells in which a working interest is owned. Productive wells are producing wells and wells capable of production. Multiple completions indicate the completion of a well in more than one producing formation. _1_A net well is deemed to exist when the sum of fractional ownership working interests in gross wells equals one. The number of net wells is the sum of fractional working interests in owned gross wells expressed as whole numbers or fraction thereof. Productive wells are producing wells and wells capable of production. Multiple completions indicate the completion of a well in more than one producing formation. Describes the policy for recognizing revenue, by goods or product line. A table or schedule providing information pertaining to an entity's accounting policies for recognizing revenue for the sales of a service. The entity may also disclose how cost of sales is recognized for the service transaction and the treatment of any deferred or unearned income. A table or schedule providing information pertaining to an entity's accounting policies for recognizing revenue for the sales of goods or products, transactions where an entity delivers tangible goods to a purchaser. The entity may also disclose how cost of sales is recognized for the sale of goods and the treatment of any deferred or unearned income. Identify where the cash flows related to the sale of inventory are classified in the statements of cash flows and explain the nature of the receivables, notes and loans and where the cash flows from these transactions are classified in the statements of cash flows. Disclose the accounting policy for any tax assessed by a governmental authority that is directly imposed on a revenue producing transaction (i.e. gross or net basis). For taxes reported on a gross basis, disclose the aggregate amount of those taxes in interim and annual financial statements for each period for which an income statement is presented if that amount is significant. Description of the accounting policies followed for grandfathered ESOP shares acquired prior to January 1, 1993, including the method of measuring compensation, method of recognizing expense, the classification of dividends on ESOP shares, impact of the ESOP on the financial statements and the treatment of ESOP shares for earnings per share computations. If there is a substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time (generally a year from the balance sheet date), disclose: (a) pertinent conditions and events giving rise to the assessment of substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time, (b) the possible effects of such conditions and events, (c) management's evaluation of the significance of those conditions and events and any mitigating factors, (d) possible discontinuance of operations, (e) management's plans (including relevant prospective financial information), and (f) information about the recoverability or classification of recorded asset amounts or the amounts or classification of liabilities. If management's plans alleviate the substantial doubt about the entity's ability to continue as a going concern, disclosure of the principal conditions and events that initially raised the substantial doubt about the entity's ability to continue as a going concern should be considered. Information pertaining to the entity's accounting policies for revenue recognition for goods sold. The entity also may include how it recognizes cost of sales, and its treatment of any unearned or deferred revenue that arise from the transactions. Information pertaining to the entity's accounting policies for revenue recognition of services performed. The entity also may disclose how it recognizes cost of sales for the services and its treatment of any unearned or deferred revenue that arises from the transactions. Describes the policy for recognizing revenue, by service. Identifies the amount being presented in the table by regulated or unregulated facility. Gains (losses), after tax, arising from an event or transaction that is both unusual in nature and infrequent in occurrence when considered in relation to the environment in which the entity operates. This amount should be the same as the amount disclosed on the income statement. The effect of an extraordinary event or transaction should be classified separately in the income statement if it is material in relation to income before extraordinary items or to the trend of annual earnings before extraordinary items, or is material by other appropriate criteria. Items should be considered individually and not in the aggregate in determining whether an extraordinary event or transaction is material. The following should be classified as an extraordinary event or transaction regardless of whether they are both unusual in nature and infrequent in occurrence: (1) The n et effect of discontinuing the application of FASB Statement No. 71, Accounting for the Effects of Certain Types of Regulation, pursuant to paragraph 6 of FASB Statement No. 101, Regulated Enterprises-Accounting for the Discontinuation of Application of FASB Statement No.71; and (2) The remaining excess of fair value of acquired net assets over cost pursuant to paragraphs 45 and 46 of FASB Statement No. 141, Business Combinations. The enterprise's home country (if significant reserves are located there), and each foreign geographic area (for example, individual countries or groups of countries as appropriate for meaningful disclosure) that contains proved oil and gas reserves. Net gain or loss resulting from the sales of securitized, pay-through debt securities collateralized by real estate mortgage loans (mortgages). The net effect on income before taxes of the amortization and accretion of premiums, discounts and intangible assets in years subsequent to the year of acquisition, when the total amounts of remaining discounts, premiums, and intangible assets exceed 30 percent of stockholders' equity. In the year of acquisition, if the assets of the acquired institution exceed 10 percent of the consolidated assets at the end of the most recent period, describes the amounts of discounts and premiums for fair market value adjustments, methods of amortization (accretion), and estimated remaining lives. The net effect on income before taxes of the amortization and accretion of premiums, discounts and intangible assets in the year of acquisition, when the assets of the acquired institution exceed 10 percent of the consolidated assets at the end of the most recent period. Total remaining unamortized or unaccreted amounts of premiums, discounts, and intangible assets, in years subsequent to the year of acquisition, when the total amounts of remaining discounts, premiums, and intangible assets exceed 30 percent of stockholders' equity. The sum total amount of allowable costs capitalized in the period pertaining to a phase-in plan and previously capitalized costs that were recovered (recognized in earnings) during the period through rates. Carrying amount at the balance sheet date of borrowings from a bank, not elsewhere enumerated in the taxonomy, with a maturity within one year (or within one operating cycle if longer) from the date of borrowing. Carrying amount at the balance sheet date of borrowings from a creditor other than a bank, not elsewhere specified in the taxonomy, with a maturity within one year (or within one operating cycle if longer) from the date of borrowing. Cash received for refunds from suppliers during the current period. This element includes refunds from suppliers of materials; it excludes refunds from providers of fixed assets. Presents property, plant and equipment by utility plant and whether or not regulated. This item represents debt securities, at cost, net of amortization of premiums and discounts, if any, which are expected to mature within one year of the balance sheet date and which are categorized as held-to-maturity. This item represents debt securities, at cost, net of amortization of premiums and discounts, if any, which are expected to mature after one year and through five years from the balance sheet date and which are categorized as held-to-maturity. This item represents debt securities, at cost, net of amortization of premiums and discounts, if any, which are expected to mature after five years and through ten years from the balance sheet date and which are categorized as held-to-maturity. This item represents debt securities, at cost, net of amortization of premiums and discounts, if any, which are expected to mature after ten years from the balance sheet date and which are categorized as held-to-maturity. This item represents debt securities categorized held-to-maturity which do Not have a single maturity date and which the Company has decided to disclose separately rather than allocating such cost, net of amortization of premiums and discounts, if any, over several maturity groupings. This item represents the total of all debt securities grouped by maturity dates, at cost, net of amortization of premiums and discounts, if any, which are classified as held-to-maturity. This element may be used to capture the complete disclosure for the capital amounts and ratios as of the balance sheet date, indicating whether the entity or entities are in compliance with regulatory capital requirements, by bank holding companies and subsidiaries. A table disclosing the capital amounts and ratios as of the balance sheet date indicating whether the entity or entities are in compliance with regulatory capital requirements, by bank holding companies and subsidiaries. Capital amounts and ratios as of the balance sheet date indicating whether the entity or entities are in compliance with regulatory capital requirements, by bank holding companies and subsidiaries. The consolidated bank holding company and all significant subsidiaries. The entire consolidated business entity. Another bank which is controlled, directly or indirectly, by the bank holding company. The usual condition for control is ownership of a majority (over 50%) of the outstanding voting stock. The power to control may also exist with a lesser percentage of ownership, for example, by contract, lease, agreement with other stockholders or by court decree. Capital amounts and ratios as of the balance sheet date indicating whether the entity or entities are in compliance with regulatory capital requirements. The scenario for facts that were subsequently restated. Includes the capital position of the purchaser at the end of the prior reporting period and information to highlight comparability issues following a business combination, such as significant capital requirements imposed or agreed to during the regulatory approval process, and the effects of purchase accounting, if any, on regulatory capital determination. Describes the nature, amount and terms of regulatory assistance received, including the settlement of claims with the federal government, assistance in connection with a business combination, and capital forbearance. Income (loss) from continuing operations, net of taxes, including net income (loss) from discontinued operations but before extraordinary items and the cumulative effect of change in accounting principle. Value of each class of outstanding common stock that may be calculated differently depending on whether the stock is issued at par value, no par or stated value. Value of each class of outstanding nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that may be calculated differently depending on whether the stock is issued at par value, no par or stated value. Value of outstanding nonredeemable convertible preferred stock or outstanding convertible preferred stock that is redeemable solely at the option of the issuer. Value may be calculated differently depending on whether the stock is issued at par value, no par or stated value. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Total available amounts expected to be received from each oil producing property. The steps taken to ensure available reserves and supplies are sufficient to meet such commitments. Such future information should be provided for an appropriate period of one to three years. Significant oil and gas supplies dedicated or contracted to the enterprise that can be used to fulfill existing contracts or agreements. Significant oil and gas supplies subject to priorities or curtailments which may affect quantities delivered to certain classes of customers, such as customers receiving services under low priority and interruptible contracts. Any impact on the registrant's earnings and financing needs resulting from its inability to meet short-term or long-term contractual obligations. Category of deferred revenue by arrangement wherein premiums written are initially booked as unearned and are generally recognized as revenue over the expected term of the long-duration insurance contract. A long-duration contract is generally not subject to unilateral changes in its provisions, such as a noncancelable or guaranteed renewable contract, and requires the performance of various functions and services (including insurance protection) for an extended period. Adjustment to Additional Paid in Capital resulting from the recognition of deferred taxes for the temporary difference of the convertible debt with a beneficial conversion feature. A beneficial conversion feature is a nondetachable conversion feature that is in-the-money. Adjustment to Additional Paid in Capital for common stock resulting from the recognition of deferred taxes for the temporary difference of the convertible debt with a beneficial conversion feature. A beneficial conversion feature is a nondetachable conversion feature that is in-the-money. Adjustment to Additional Paid in Capital of preferred stock resulting from the recognition of deferred taxes for the temporary difference of the convertible debt with a beneficial conversion feature. A beneficial conversion feature is a nondetachable conversion feature that is in-the-money. This block of text may be used to disclose all or parts of the required disclosure information for oil an gas enterprises that follow the full cot method of accounting for investments in oil and gas properties. A table which provides detailed information for each cost center disclosing the amount of amortization expense (per equivalent physical unit of production if amortization is computed on the basis of physical units or per dollar of gross revenue from production if amortization is computed on the basis of gross revenue. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The enterprise's recognized cost centers for oil and gas activities. Cost centers may considered as a separate geographic areas, except that reasonable groupings may be made of cost centers that are not significant in the aggregate. Line Items are concepts that are used for one or more categories which are presented in the form of a table. Costs to be amortized shall include (A) all capitalized costs, less accumulated amortization, other than the cost of properties described in paragraph (ii) below; (B) the estimated future expenditures (based on current costs) to be incurred in developing proved reserves; and (C) estimated dismantlement and abandonment costs, net of estimated salvage values. Amortization shall be computed on the basis of physical units, with oil and gas converted to a common unit of measure on the basis of their approximate relative energy content. The common physical unit of measure based on the approximate relative energy content used to disclose amortization expense per physical unit of production. Amortization computed on the basis of current gross revenues (excluding royalty payments and net profits disbursements) from production in relation to future gross revenues, based on current prices (including consideration of changes in existing prices provided only by contractual arrangements), from estimated production of proved oil and gas reserves. Costs to be amortized shall include all capitalized costs, less accumulated amortization, the estimated future expenditures (based on current costs) to be incurred in developing proved reserves; and estimated dismantlement and abandonment costs, net of estimated salvage values. This block of text may be used to disclose all or parts of the required disclosure information for amortization expense per unit of production for oil an gas enterprises that follow the full cot method of accounting for investments in oil and gas properties. This block of text may be used to disclose all or parts of the required disclosure information related to the capitalized costs of unproved properties and major development projects that are excluded from capitalized costs being amortized. This should include the total costs excluded and include these categories of costs: acquisition costs, exploration costs, development costs in the case of significant development projects, and capitalized interest. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The capitalized costs incurred to purchase, lease or otherwise acquire a property, including costs of lease bonuses and options to purchase or lease properties, the portion of costs applicable to minerals when land including mineral rights is purchased in fee, brokers' fees, recording fees, legal costs, and other costs incurred in acquiring properties. The capitalized costs incurred in identifying areas that may warrant examination and in examining specific areas that are considered to have prospects of containing oil and gas reserves, including costs of drilling exploratory wells and exploratory-type stratigraphic test wells. Exploration costs may be incurred both before acquiring the related property (sometimes referred to in part as prospecting costs) and after acquiring the property. Principal types of exploration costs, which include depreciation and applicable operating costs of support equipment and facilities and other costs of exploration activities, are: costs of topographical, geographical and geophysical studies, rights of access to properties to conduct those studies, and salaries and other expenses of geologists, geophysical crews, and others conducting those studies. Collectively, these are sometimes ref erred to as geological and geophysical or "G&G" costs. Exploration costs also include costs of carrying and retaining undeveloped properties, such as delay rentals, ad valorem taxes on properties, legal costs for title defense, the maintenance of land and lease records, dry hole contributions and bottom hole contributions, costs of drilling and equipping exploratory wells and costs of drilling exploratory-type stratigraphic test wells. The capitalized costs incurred to obtain access to proved reserves and to provide facilities for extracting, treating, gathering and storing the oil and gas. More specifically, development costs, including depreciation and applicable operating costs of support equipment and facilities and other costs of development activities, are costs incurred to: gain access to and prepare well locations for drilling, including surveying well locations for the purpose of determining specific development drilling sites, clearing ground, draining, road building, and relocating public roads, gas lines, and power lines, to the extent necessary in developing the proved reserves; drill and equip development wells, development-type stratigraphic test wells, and service wells, including the costs of platforms and of well equipment such as casing, tubing, pumping equipment, and the wellhead as sembly; acquire, construct and install production facilities such as lease flow lines, separators, treaters, heaters, manifolds, measuring devices, and production storage tanks, natural gas cycling and processing plants, and central utility and waste disposal systems; provide improved recovery systems. The capitalized costs incurred to operate and maintain wells and related equipment and facilities, including depreciation and applicable operating costs of support equipment and facilities and other costs of operating and maintaining those wells and related equipment and facilities. They become part of the cost of oil and gas produced. Examples of production costs (sometimes called lifting costs) are: costs of labor to operate the wells and related equipment and facilities; repairs and maintenance; materials, supplies, and fuel consumed and supplies utilized in operating the wells and related equipment and facilities; property taxes and insurance applicable to proved properties and wells and related equipment and facilities; severance taxes; some support equipment or facilities may serve two or more oil and gas producing activities and may also serve transportation, refin ing, and marketing activities. To the extent that the support equipment and facilities are used in oil and gas producing activities, their depreciation and applicable operating costs become exploration, development or production costs, as appropriate. Depreciation, depletion, and amortization of capitalized acquisition, exploration, and development costs are not production costs but also become part of the cost of oil and gas produced along with production (lifting) costs identified above. Line Items are concepts that are used for one or more categories which are presented in the form of a table. The sum of the capitalized costs of unproved properties excluded from amortization including acquisition costs, exploration costs, development costs, and production costs.. A description of the current status of the significant properties or projects involved that have been excluded from amortization because the existence of oil and gas reserves has not been proved. The anticipated timing of the inclusion of the costs in the amortization computation. The total amount of other operating income, not previously categorized, from items that are associated with the entity's normal revenue producing operation. The amount of income (loss) from cumulative effect of a change in accounting principle, net of tax effect, available to each share of common stock outstanding during the reporting period. The amount of income (loss) from the cumulative effect of a change in accounting principle, net of tax effect, available to each share of common stock outstanding during the reporting period; in computing diluted Earnings Per Share, equivalent common shares are considered for all dilutive potential common shares. The change in equity as a result of a spin-off transaction (a regular or reverse spin-off) which is based on the recorded amounts. The total carrying amount as of the balance sheet date of assets held to generate investment income and capital gains. The carrying amount as of the balance sheet date of amounts due from brokers, dealers, and customers arising from trading transactions, including fees and charges, and net of allowance for doubtful accounts and other losses needed to reduce transaction receivables to net realizable value. Total carrying amount as of the balance sheet date of receivables from other than brokers, dealers, clearing houses and customers from trading transactions, net of allowance for credit losses. This block of text may be used to disclose all or parts of the required disclosure information for amortization expense per unit of production for oil an gas enterprises that follow the full cot method of accounting for investments in oil and gas properties. The amount is the portion of future oil and gas production being hedged at an oil and gas producing company subject to the full cost rules that is indicating the effects of using cash flow hedges in calculating ceiling limitations within their financial statement footnotes. The cost center for which unamortized costs capitalized less related deferred income taxes exceed the cost center ceiling limitation for oil and gas producing companies that use full cost method of accounting for investments in oil and gas producing properties. The excess of unamortized costs capitalized within a cost center, less related deferred income taxes, over the cost center ceiling limitation, which is charged to expense for oil and gas producing companies that use full cost method of accounting for investments in oil and gas producing properties. If as of an entity's fiscal year-end, its capitalized costs exceed the limitation prescribed, but events occur subsequent to year end that if the full cost ceiling limitation were recomputed giving effect to those factors as of year end, the ceiling would more than cover the costs, and the excess was not charge against earnings, this disclosure should be the explanation. If an entity using the full cost method of accounting believes it is more appropriate due to economic circumstances to compute amortization of capitalized costs based on the gross revenue method (rather than the units of production method that would result in improper matching of costs to the related revenue), that policy is disclosed here. The dollar amount that would have been charged to income had the effects of the cash flow hedges not been considered in calculating the ceiling limitation at an oil and gas producing company subject to the full cost rules. The type of petroleum reserved being disclosed: oil, natural gas, or natural gas liquids. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. This table may be used to disclose all or parts of the required disclosure information related to capitalized costs of unproved properties and major development projects that are excluded from capitalized costs being amortized. This should include total costs excluded and include these categories of costs: acquisition costs, exploration costs, development costs in the case of significant development projects, and capitalized interest. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. The aggregate of all foreign interest-bearing and noninterest-bearing deposit liabilities, which may be used as an alternative presentation. Amount, attributed to the reportable segment, due from customers or clients, for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection. Carrying amount (lower of cost or market) as of the balance sheet date of inventories less all valuation and other allowances, which is attributed to the reportable segment. Total investments attributed to the reportable segment, excluding equity method investees. Includes debt and equity financial instruments (securities held-to-maturity, trading securities, and securities available-for-sale) as well as other investments. Tangible assets attributed to the reportable segment for use in the production or supply of goods and services, for rental to others, or for administrative purposes, net of accumulated depreciation. Examples include land, buildings, machinery, vehicles, furniture, and computer equipment. Carrying amount attributed to the reportable segment of goodwill (adjusted for any amortization and impairment charges), which is the cumulative amount paid in excess of the fair value of net assets acquired in one or more business combination transactions. Carrying amount of assets attributed to the reportable segment that are not otherwise specified in the taxonomy. Carrying value of obligations attributed to the reportable segment, incurred and payable. pertaining to goods and services received from vendors; and for costs that are statutory in nature, are incurred in connection with 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, salaries and benefits, and utilities. Carrying amount of outstanding borrowings attributed to the reportable segment. Includes capital lease obligations. Carrying amount of liabilities attributed to the reportable segment that are not otherwise specified in the taxonomy. Amounts payable to brokers, dealers, clearing organizations and customers as of the balance sheet date, including amounts payable for securities failed to receive, certain deposits received for securities loaned, amounts payable to clearing organizations on open transactions, and floor-brokerage payables. Includes the carrying amounts of trading liabilities not otherwise specified in the taxonomy. Revenues from commissions, fees, interest and dividend income, net of broker-dealer transaction-related interest expense recognized during the period. Carrying value as of the balance sheet date of obligations incurred and payable for energy purchases, typically by a utility or an entity engaged in selling energy contracts. Total interest expense incurred in the period on all brokerage and principal and customer trading activities by a broker-dealer entity. Excludes interest on borrowings made for funding non-brokerage activities, such as for capital expansion. Aggregate dividends paid during the period for each share of common stock outstanding. This element represents a sum total of expenses not separately reflected on the income statement for the period. This element represents equipment expense including depreciation, repairs, rentals, and service contract costs. This item also includes equipment purchases which do not qualify for capitalization in accordance with the entity's accounting policy. This item represents the portion of monthly guaranty fees collected representing the interest imputed and recognized under the prospective interest method on the present value of the contractually stipulated guarantee payments at inception of the contract. This item represents a non-contingent liability for the fair value of an obligation to stand ready to perform over the term of a guaranty issued in the event that specified triggering events or conditions occur. This item represents securitized, pay-through debt securities collateralized by real estate mortgage loans (mortgages) as of the balance sheet date which have been categorized as held-to-maturity. The held-to-maturity category is for those securities that the Entity has the positive intent and ability to hold until maturity. This item represents securitized, pay-through debt securities collateralized by real estate mortgage loans (mortgages) as of the balance sheet date which have been categorized as available-for-sale. This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), including financial assets and financial liabilities (collectively, as defined). For entities that separately report obligations backed by the full faith and credit of the US Government. Represents investments in bills, notes, and bonds issued by the US Treasury; and investments in debentures, notes, and other debt securities issued by US government agencies, such as the Government National Mortgage Association (GNMA or Ginnie Mae). Excludes debt issued by Government-sponsored Enterprises (GSEs), such as the Federal Home Loan Mortgage Corporation (FHLMC or Freddie Mac), Federal National Mortgage Association (FNMA or Fannie Mae), and the Federal Home Loan Bank (FHLB), which are not backed by the full faith and credit of the US Government. For entities that separately report obligations of Government-sponsored Enterprises (GSEs), which are not backed by the full faith and credit of the US Government. Represents investments in debentures, bonds and other debt securities issued by GSEs, such as the Federal Home Loan Mortgage Corporation (FHLMC or Freddie Mac), Federal National Mortgage Association (FNMA or Fannie Mae), and the Federal Home Loan Bank (FHLB). Excludes debt issued by the Government National Mortgage Association (GNMA or Ginnie Mae), which is backed by the full faith and credit of the US Government. This item represents the complete disclosure regarding the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined) which is not recognized as liabilities in the financial statements (off-balance-sheet) because they fail to meet some other criterion for recognition. This element provides a number of concepts for which information is required and determined to be disclosed concerning the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined) which is not recognized as liabilities in the financial statements (off-balance-sheet) because they fail to meet some other criterion for recognition. Provides certain disclosure items relating to the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined) which are not recognized as liabilities in the financial statements (off-balance-sheet) because they fail to meet some other criterion for recognition. A form of short term borrowings where a bank with insufficient reserves borrows, at the federal funds rate, from another bank to meet its reserve requirements. An agreement where an entity sells securities and agrees to repurchase the identical (or substantially the same) securities at a specified date for a specified price. This item represents the face amount of financial instruments (as defined), comprised of financial liabilities (as defined) which are not recognized as liabilities in the financial statements (off-balance-sheet) because they fail to meet some other criterion for recognition and for which related fair value disclosure is being provided. This item represents the amount of financial instruments (as defined), comprised of financial liabilities (as defined) which are not recognized as liabilities in the financial statements (off-balance-sheet) because they fail to meet some other criterion for recognition and for which related fair value disclosure is being provided. This item represents a description of financial instruments (as defined), comprised of financial liabilities (as defined) which are not recognized as liabilities in the financial statements (off-balance-sheet) because they fail to meet some other criterion for recognition and for which related fair value disclosure is being provided. Such descriptive information may include the nature of the transaction, the conditions or circumstances under which the entity's obligation may be realized, the term of the commitment or obligation, and other such information to allow a user of the information to fully understand the entity's off-balance-sheet risk. This item represents management's methodology for estimating the fair value as of the balance sheet date of the financial instrument (as defined), comprised of financial liabilities (as defined) which are not recognized as liabilities in the financial statements (off-balance-sheet) because they fail to meet some other criterion for recognition and for which related fair value disclosure is being provided. This item represents the significant assumptions used by management to estimate the fair value as of the balance sheet date of the financial instrument (as defined), comprised of financial liabilities (as defined) which are not recognized as liabilities in the financial statements (off-balance-sheet) because they fail to meet some other criterion for recognition and for which related fair value disclosure is being provided. The heading for the Line Items (concepts) that follow, which are used for one or more Domain Members (categories), the data being combined in the form of a table. The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table. A table is a schedule used to present Other Assets data, and contains both an axis (with a domain and domain members) and line items. The axis of the Other Assets table defines the relationship between the domain, containing domain members (categories) in the table, and the line items (concepts that) complete the table. This element describes the entity's accounting policy for costs incurred during start-up. Start-up activities include those one-time activities related to opening a new facility, introducing a new product or service, conducting business in a new territory, conducting business with a new class of customer or beneficiary, initiating a new process in an existing facility, or commencing some new operation. Start-up activities include activities related to organizing a new entity (commonly referred to as organization costs). This domain contains the user-defined domain members, each representing a category(s) or type(s) of Other Assets (for which a specific element does not exist elsewhere in the taxonomy) that is used in the table. The date(s) used to measure plan assets and benefit obligations for defined benefit pension and other postretirement benefit plans. Segment in which the financial information pertaining to insurance coverages for medical, dental, disability, workmen's compensation and long-term care is reflected. Amount for accounts payable to related parties. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date). Amount recognized for the passage of time, typically for liabilities, that have been discounted to their net present values. Excludes accretion associated with asset retirement obligations. The aggregate expected value at the end of their useful life of a major finite-lived intangible asset class acquired during the period either individually or as part of a group of assets (in either an asset acquisition or business combination). 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. Fees and charges earned in the period on commodities accounts of customers, broker-dealers, and other accounts. Fees and charges earned in the period on securities accounts of customers, broker-dealers, and other accounts. Additions to the allowance for uncollectible accounts for current-period sales. Additions to the allowance for uncollectible accounts for current-period sales on receivables sold with recourse. This may include a deduction from notes receivables for any profit deferred based on reduced profit calculations. Carrying amount as of the balance sheet date of plant or equipment components to be used for the primary purpose of air transportation. Reconciliation of the beginning and ending balance of an asset retirement obligation for significant changes that occurred during the period. Carrying value as of the balance sheet date of the sum of the obligations to contract holders to provide to them an agreed upon rate of return pursuant to the terms of the underlying contract. These contracts represent lending by the contract holders to the entity in return for a guaranteed (primarily fixed) interest rate until maturity, unless called earlier if the contracts provide that option to the contract holders (usually institutions). There is little or no insurance risk for the entity. Amount assigned in the purchase price allocation to the preacquisition contingency. Description of methodology and assumptions used in determining the estimated amount of liability for costs of settling insured claims, costs incurred in the claims settlement process, and future benefit payments resulting from conflagration, earthquake, windstorm, explosion, or similar event that caused substantial losses that occurred as of the balance sheet date, identified by business segment and country. The risk of loss equal to the estimated amount of payments on costs of settling insured claims and costs incurred in the claims settlement process and future benefit payments resulting from conflagration, earthquake, windstorm, explosion, or similar event resulting in substantial losses that have occurred as of the balance sheet date, identified by business segment and country. Total consideration paid and payable to reinsurers during the period pursuant to terms of reinsurance arrangements. Difference between prior period and current period policyholder dividend obligation designated to policies in an insurance entity's segregated group of participating or dividend-paying policies and contracts along with the assets allocated to them (known as a closed block). Value of common stock issued to a trust (for example, a 'rabbi trust') set up specifically to accumulate stock for the sole purpose of distribution to participating employees. This trust does not allow employees to immediately or after a holding period diversify into nonemployer securities. The deferred compensation plan for which this trust is set up must be settled by the delivery of a fixed number of shares of employer stock. Net change during the period in the aggregate par value plus amounts in excess of par or issuance value (in cases of no-par value stock) for common stock issued and outstanding. Value of all classes of common stock issued during the period recorded as the sum of par value plus amounts in excess of par or the issuance value (in case of no-par value stock) Value of all classes of common stock issued pursuant to acquisitions during the period recorded as par value plus amounts in excess of par or issuance value (in case of no-par nonstated value stock). Par value of all classes of common stock plus amounts in excess of par value or issuance value (in the case of no-par value stock) issued during the period upon the conversion of convertible securities. Aggregate of par value plus amounts in excess of par or issuance value (in cases of no-par value stock) for all classes of common stock issued during the period as a result of employee stock ownership plan (ESOP). Aggregate change in par value and amounts in excess of par or issuance value (in cases of no-par value stock) for all classes of common stock issued during the period as a result of employee stock purchase plan. Value of all classes of common stock issued during the period recorded as the sum of par value plus amounts in excess of par or the issuance value (in case of no-par value stock). Aggregate of par value of all classes common stock plus amounts in excess of par or issuance value (in case of no-par value stock) related to Restricted Stock Awards issued during the period, including forfeiture. Aggregate of par value of all classes of common stock plus amounts in excess of par value or issuance value in the case of no-par value stock related to Restricted Stock Awards forfeited during the period. Aggregate of par value of all classes of common stock plus amounts in excess of par value or issuance value in the case of no-par value stock related to Restricted Stock Awards issued during the period, net of the common stock value of such awards forfeited. Value of all classes of common stock issued during the period as a result of any share-based compensation plan other than an employee stock ownership plan (ESOP), recorded as the sum of par value plus amounts in excess of par or the issuance value (in case of no-par value stock). Value of common stock issued during the period as a result of the exercise of stock options recorded as par value plus amounts in excess of par or issuance value (in case of no-par nonstated value stock) Value of treasury stock reissued as common stock during the period. Common stock is issued at par value plus amounts in excess of par or issuance value (in case of no-par, nonstated value stock). Value of common stock that has been repurchased and retired during the period recorded as the sum of par value plus amounts in excess of par or total value in the case of no-par value stock. Dividend payment during the period to common shareholders in the form of common stock rather than cash. The stock dividend issued is the par value of all classes of common stock plus amounts in excess of par value or issuance value (in the case of no-par value stock). The enterprise's share of the investees' property acquisition, exploration, and development costs incurred in oil and gas producing The tax effect as of the balance sheet date of the amount of future tax deductions arising from other loss carryforwards the nature of which is not otherwise listed in the existing taxonomy, which arose from losses in excess of statutory limitations in historical filings, and which can only be utilized if sufficient tax-basis income is generated in future periods and providing tax laws continue to allow such deductions. Fair values as of the balance sheet date of all liabilities resulting from contracts that meet the criteria of being accounted for as derivative instruments, and which are expected to be extinguished or otherwise disposed of after one year or beyond the normal operating cycle, if longer. Concept holding key information presented in the schedule of distributions made to members or limited partners. Description of a prior period adjustment to previously issued financial statements, including an adjustment that is a correction of an error. Description should include the nature and reasons for the adjustment and the periods affected by the adjustment. The entity also should disclose: (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustment (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustme nts are made. Description of the type of event or transaction meeting the criteria of unusual in nature and infrequent in occurrence. Also the principal items entering into the determination of an extraordinary gain or loss. Gains and losses that are not individually material should be aggregated. This element represents an investment that provides a return in the form of fixed periodic payments and eventual return of principal at maturity. The sum of the known and estimated amounts payable as of the balance sheet date under disability and accident insurance contracts, including workmen's compensation, that relates to insured events which can be viewed as either (a) the present value of future benefits to be paid to or on behalf of policyholders and expenses less the present value of future net premiums payable under the insurance contracts or (b) the accumulated amount of net premiums already collected less the accumulated amount of benefits and expenses already paid to or on behalf of policyholders. A description of: (1) the history of the types of plans utilized by the employer and (2) the employer's accounting policies for pension and other postretirement benefit plans (only to the extent not included in the separate accounting policies disclosure). Total amount of guaranteed minimum benefit payments to policyholders and contract holders, during the period presented, resulting in a decrease to the liability for expected guaranteed minimum benefits in excess of projected account values, for all guaranteed benefit types. Identifies type of jointly owned utility plant. Amount of guaranteed minimum benefit payments to policyholders and contract holders, during the period presented, resulting in a decrease to the liability for expected guaranteed minimum benefits in excess of projected account values. Describes the insurance entity's accounting policies, methodologies and assumptions for estimating its liability as of the balance sheet date for the ultimate cost of settling reported and unreported claims incurred and claims adjustment expenses (including effects of inflation and other societal and economic factors). A guarantee of the market value of either a financial asset (such as a security) or a nonfinancial asset owned by the guaranteed party. The future minimum lease payments as of the date of the latest balance sheet presented, with separate deductions from the total for the amount representing executory costs, including any profit thereon, required under all transactions involving the sale of property to another party and the lease of the property back to the seller, which payments are due in the fifth year following the balance sheet date. Mortgage loans not classified as held for investment but are held for sale to permanent investors. Permanent investors are enterprises that invest in mortgage loans for their own accounts. Examples of permanent investors are insurance companies, commercial or mutual savings banks, savings and loan associations, pension plans and real estate investment trusts. Disclosure of material changes in the expected aggregate amount of environmental loss contingencies since the prior balance sheet date. This element may be used for an entity's entire roll forward of environmental loss contingencies. Weighted average attained age of all policyholders or contract holders in the specified guarantee type and subset of guarantee class. Detailed information on adoption of new accounting pronouncement or change in accounting principle. Loans not classified as held for investment, other than mortgage loans (as defined) and those not otherwise specified in the existing taxonomy. Such loans are reported at the lower of cost or market (fair value) as of the balance sheet date. Mortgage loans exclude mortgage-backed securities which are considered a debt security. Other units or shares or classes of ownership in a publicly listed limited partnership or Master Limited Partnership (for example, common units, preferred units). Amount of other revenue or expense derived from real estate investments other than income (loss) from unconsolidated investments, variable interest entities, and interest income from mortgage loans. The carrying amount, as of the date of the latest financial statement presented, of investments which are not evidenced by ownership of securities, such as interests in partnerships or other forms of unincorporated entities, but transferred to serve as collateral for the payment of the related debt obligation, primarily a secured borrowing or repurchase agreement, and for which the transferee is not permitted to sell or repledge them to an unrelated party. The fair value, as of the date of each statement of financial position presented, of investments which are not evidenced by ownership of securities, such as interests in partnerships or other forms of unincorporated entities, which are owned but transferred to serve as collateral for the payment of the related debt obligation, and that is reclassified and separately reported in the statement of financial position because the transferee has the right by contract or custom to sell or repledge such ownership interests. The carrying amount as of the balance sheet date of the obligations recognized for the various benefits provided to former or inactive employees, their beneficiaries, and covered dependents after employment but before retirement. For classified balance sheets, represents the portion payable within one year (or the normal operating cycle, if longer). For unclassified balance sheets, the amount represents the entire amount of the liability. Capital stock of an entity that has priority over and rights above common stock in the distribution of dividends and in the event of liquidation of the entity. This table describes only nonredeemable preferred stock. The net change during the period in the aggregate par value plus amounts in excess of par or issuance value (in cases of no-par value stock) of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) during a period; may be the result of new issuance, conversion, retirement, etc. Aggregate of par value plus amounts in excess of par or issuance value (in cases of no-par value stock) for nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period. Value of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that has been retired by an entity during the period recorded at par value plus amounts in excess of par or issuance value (in cases of no-par value stock). Carrying amount for a unclassified balance sheet date of expenditures made in advance of when the economic benefit of the cost will be realized, and which will be expensed in future periods with the passage of time or when a triggering event occurs. For a classified balance sheet, represents the noncurrent portion of prepaid expenses (the current portion has a separate concept). Describes the accounting for the disallowance of costs for rate making purpose for recently completed plants in regulated industries when this becomes probable, and whether full return, partial return, or no return on investment is likely to be provided. Discloses the overall composite depreciation rate for pubic utility plants in service for each year an income statement is presented. The cash outflow for the purchase of trust preferred securities, which possess characteristics of both equity and debt securities. Increases in equity (net assets) from peripheral or incidental sales of investments of an entity except those that result from revenues or investments by owners resulting from the sale of debt and equity securities. A narrative description of the activity in the allowance for uncollectible accounts for the period. A narrative description of the activity in the allowance for uncollectible accounts on receivables sold with recourse for the period. Description of the nature, purpose and effect of ceded reinsurance transactions on the financial statements, and description of the methodologies and assumptions underlying determination of reinsurance recoverables and reinsurance payables. Should also separately disclose assumptions pertaining to foreign-based reinsurance, if applicable, and the nature and effect of material nonrecurring reinsurance transactions. May also state that the ceding insurer is not relieved of its primary obligation to policyholders. Value of common stock that has been retired. Recorded as the sum of par value plus amounts in excess of par, total value in the case of no-par value stock, or some other method governed by state law. The excess of the purchase price over par value can be charged against retained earnings (once the excess is fully allocated to additional paid in capital). Revenues arising from transactions between (a) a parent company and its subsidiaries; (b) subsidiaries of a common parent; (c) an entity and trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's' management; (d) an entity and its principal, owners, management, or members of their immediate families; and (e) affiliates. Indicates whether the entity has met its capital adequacy needs as defined by the National Association of Insurance Commissioners as risk based capital requirements, and, if not met, a disclosure of the regulatory based capital level at which the entity is operating, and describes any uncertainties of the ultimate outcome of the entity's RBC position and management's plan with respect thereto, and currently imposed regulatory restrictions. The block of text may include a description of the facts and circumstances leading to the recording of impairment charges of intangible assets in the period, the amount of the impairment charges, the methods of determining fair value of the associated assets, the caption in the income statement in which the impairment losses are aggregated, and the segment in which the impaired intangible assets are reported. This disclosure does not include impairment of goodwill. Disclosure about a prior period adjustment to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustment (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. This element may be used as a single block of text to encapsulate the entire table. Disclosure of borrowings under subordinated debt agreements that qualify as available in computing net capital under SEC uniform net capital rules for broker-dealers, including restrictive covenants, collateral, interest rates and due dates, amounts due by date and amount owed in total. Description and amounts of significant related party transactions. Disclosure may include: the nature of the relationship(s), a description of the transactions, the amount of the transactions, and amounts due to or from related parties. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) an entity and its principal owners; and (d) affiliates. Disclosure may also include the nature of common ownership or management control relationships with other enterprises, where the existence of that control could result in operating results or financial position of the reporting enterprise significantly different from those that would have been obtained if theenterprises were autonomous, even though there are no transactions between the enterprises. Carrying amount of accrued known and estimated losses incurred as of the balance sheet date for which no insurance coverage exists, and for which a claim has been made or is probable of being asserted, typically arising from workmen's' compensation-type of incidents and personal injury to nonemployees from accidents on the entity's property. A description of the changes to the valuation model, assumptions or inputs or other changes that led to changes in fair value of the servicing liability. Description of pertinent provisions of share based compensation awards that have actual or potential impact upon the company's financial statements. For each plan, identification of the award pricing model or other valuation method used in calculating the weighted average fair values disclosed. The model is also used to calculate the compensation expense that is shown within the balance sheet, income statement, and cash flow. Examples of valuation techniques are lattice models (binomial model), closed-form models (Black-Scholes-Merton formula), and a Monte Carlo simulation technique. Fair value is the amount at which an asset (or liability) could be bought (or incurred) or sold (or settled) in a current transaction between willing parties, that is, other than in a forced or liquidation sale. If shareholders can realize their investment only through repurchase offers made by the Entity (issuer), the redemption price may be the security's value as determined by an independent appraiser. If the Registrant discloses the redemption price of its targeted stock, when such stock is not freely tradable, the registrant should disclose the methodologies used by the appraiser and the types of information made available to the appraiser. Tier 1 capital divided by risk weighted assets as defined by regulations. Segment in which the financial information pertaining to insurance policies that provide surety of ownership rights is reflected. The minimum Total risk based capital ratio (total capital divided by risk weighted assets) required for capital adequacy purposes under the regulatory framework for prompt corrective action. Number of treasury shares reissued during the period. Upon reissuance, these are common and preferred shares outstanding. Net change during the period in the aggregate value of the entity's common and preferred shares held in treasury. Treasury shares are issued but not outstanding, have no voting rights and receive no dividends. Mixture of gases, liquefied or otherwise, used for fuel and manufacturing purposes, which is ready for sale. The amount of any write-down or reserve provided in the period on a real estate investment. The basis and amount of the write-down or reserve, by investment property. A corporate joint venture refers to a corporation owned and operated by a small group of businesses (the joint venturers) as a separate and specific business or project for the mutual benefit of the members of the group. From the perspective of the entity, the other venturer may be referred to as the co-venturer. Explanation of the amounts included within receivables, billed or unbilled, under long-term contracts, which represent claims or other similar items subject to uncertainty concerning their determination or ultimate realization. Applicable tax effects of the restatement of the net income of prior periods for the year in which any adjustments are first made. In statements containing more than one period, disclose the effects for each period. The difference between the liabilities of and the assets allocated to the segregated group of participating or dividend-paying policies and contracts identified as the closed block. Value of treasury stock issued during the period related to Restricted Stock Awards, including value of the common and preferred stock forfeited. Domain member used to indicate facts reported about operations discontinued during the period. Disclose the exercise (or strike) price stated in the contract. The fixed price at which the holder of option can purchase, in the case of a call option, or sell, in the case of a put option on the underlying security. Aggregate par value plus amounts in excess of par or issuance value (in cases of no-par value stock) for nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued and outstanding. Aggregate for preferred stock issued and outstanding. Aggregate of par value plus amounts in excess of par value or issuance value (in cases of no-par value stock) for common stock held by shareholders. Aggregate value for common stock issued and outstanding. Effects the highest contractual rate of interest on receivables from retail land sales. Describes the relationship between the real estate investment trust (REIT) and its Adviser and the nature of the support provided by the Adviser (such as reduction of fees, forgiving indebtedness, providing a better than market return on a related party transaction) to help the REIT achieve a certain return for certain periods. Value of all classes of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period recorded as the sum of par value plus amounts in excess of par or the issuance value (in case of no-par value stock). Description of key provisions of an arrangement under which the entity has agreed to purchase goods or services over a period of time greater than one year or the normal operating cycle, if longer, including the item for which expenditures will be made, minimum quantities, milestones, time period and committed amount. Schedule setting forth key provisions of an arrangement under which the entity has agreed to purchase goods or services over a period of time greater than one year or the normal operating cycle, if longer, including the item for which expenditures will be made, minimum quantities, milestones, time period and committed amount. General description of the goods or services to be purchased from the counterparty to the long-term purchase commitment. Value of all classes of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period as a result of any share-based compensation plan other than an employee stock ownership plan (ESOP), recorded as the sum of par value plus amounts in excess of par or the issuance value (in case of no-par value stock). Aggregate change in par value and amounts in excess of par or issuance value (in cases of no-par value stock) for all classes of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period as a result of employee stock purchase plan. Aggregate of par value plus amounts in excess of par or issuance value (in cases of no-par value stock) for all classes of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period as a result of employee stock ownership plan (ESOP). Aggregate of par value of all classes of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) plus amounts in excess of par or issuance value (in case of no-par value stock) related to Restricted Stock Awards issued during the period, including forfeiture. Aggregate of par value of all classes of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) plus amounts in excess of par value or issuance value in the case of no-par value stock related to Restricted Stock Awards forfeited during the period. Value of all classes of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued pursuant to acquisitions during the period recorded as par value plus amounts in excess of par or issuance value (in case of no-par no stated value stock) plus amounts in excess of par. Value of preferred stock issued during the period as a result of the exercise of stock options recorded as par value plus amounts in excess of par or issuance value (in case of no-par no stated value stock) Value of treasury stock reissued as preferred stock during the period. Preferred stock is issued at par value plus amounts in excess of par or issuance value (in case of no-par, no stated value stock). Par value of all classes of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) plus amounts in excess of par value or issuance value (in the case of no-par value stock) issued during the period upon the conversion of convertible securities. Value of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that has been repurchased and retired during the period recorded as the sum of par value plus amounts in excess of par or total value in the case of no-par value stock. Value of common stock that has been retired by an entity during the period recorded at par value plus amounts in excess of par or issuance value (in cases of no-par value stock). Aggregate of par value of all classes of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) plus amounts in excess of par value or issuance value in the case of no-par value stock related to Restricted Stock Awards issued during the period, net of the preferred stock value of such awards forfeited. Carrying value, as of the balance sheet date, of a sell off of a TBA (to be announced) trade in the current month and buy back of the same or very similar trade in a future month at a lower price, where the transferor maintains effective control of the asset, accounted for as secured debt. Allowance for uncollectible accounts relating to real estate time sharing receivables. Value of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that has been repurchased and retired during the period recorded as par value or total value in the case of no-par value stock. Value of common stock that has been retired by an entity During the period recorded at par value issuance value (in cases of no-par value stock). Number of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued during the period pursuant to acquisitions. This element represents the description of a lease related indemnification agreement including the nature of the indemnification, the maximum potential amount of future payments the indemnification agreement could be required to make under the agreement, the current carrying amount of the liability and the nature of any recourse provision that would enable the lessee (guarantor) to recover from third parties any of the amounts paid under the agreement and any assets held either as collateral or by third parties that upon occurrence of any triggering event or condition under the indemnification agreement the guarantor can obtain and liquidate to recover all or a portion of the amounts paid under the indemnification agreement. This element represents the description of a lease related indemnification agreement including the nature of the indemnification, the maximum potential amount of future payments the indemnification agreement could be required to make under the agreement, the current carrying amount of the liability and the nature of any recourse provision that would enable the lessee guarantor) to recover from third parties any of the amounts paid under the agreement and any assets held either as collateral or by third parties that upon occurrence of any triggering event or condition under the indemnification agreement the guarantor can obtain and liquidate to recover all or a portion of the amounts paid under the indemnification agreement. Discloses basis of valuation and amount of allowance Describes basis of valuation for foreclosure claims receivable. Describes method of determining the allowance for coinsurance losses for approved coinsurers under Section 223(f) and221(d) of the National Housing Act and FNMA-Delegated Underwriting and Servicing. For servicers with net worth requirements from multiple sources, discloses 1) significant servicing covenants with secondary market investors with commonly defined servicing requirements, 2) any other secondary market investor where violation of the requirement would have a significant adverse effect on the business 3) the most restrictive third-party agreement if not included above. The basis and amount of the write-down or reserve provided in the period, by mortgage loan on real estate. The amount of any write-down or reserve provided in the period on a mortgage loan on real estate. Disclosure of the weighted average expected dividend for an entity using a valuation technique with different dividend rates during the contractual term. Description of significant arrangements with third parties, which includes operating lease arrangements and arrangements in which the entity has agreed to expend funds to procure goods or services, or has agreed to commit resources to supply goods or services, and operating lease arrangements. Descriptions may include identification of the specific goods and services, period of time covered, minimum quantities and amounts, and cancellation rights. Description of significant arrangements in which the entity has agreed to expend funds to procure goods or services from one or more suppliers, which may include identification of the goods or services to be purchased, identity of the seller, pricing, effects on pricing (such as penalties) of failing to reach minimum quantities required to be purchased, cancellation rights, and termination provisions. Description of significant arrangements in which the entity must commit resources to supply goods or services to one or more customers, which may include identification of the goods or services to be furnished, identity of the buyer, pricing, effects on pricing (such as penalties) of failing to deliver minimum quantities required to be furnished, cancellation rights, and termination provisions. The amount of the write-down or write-off charged against earnings in the period of a previously recorded receivable from a reinsurer. The quantified amount of the future effect on earnings or cash flow for this type of reduction or increase. Any funding mandated by statute or regulatory authority that is related directly or indirectly to underwriting activities, including pools for self-insurance and excluding premium taxes and income taxes. The funds derived from the assessments generally enable a government guarantor to pay insurance claims in the event that the underwriting insurer is insolvent or otherwise unable to meet its payment obligations. The liability as of the balance sheet date representing required funding mandated by statute or regulatory authority that is related directly or indirectly to underwriting activities, including pools for self-insurance and excluding premium taxes and income taxes. The funds derived from the assessments generally enable a government guarantor to pay insurance claims in the event that the underwriting insurer is insolvent or otherwise unable to meet its payment obligations. The amount of insurance-related assessment liability that is expected to be recovered through a premium tax offset based on current laws applied to in-force policies. The present value of the liability as of the balance sheet date representing required funding mandated by statute or regulatory authority that is related directly or indirectly to underwriting activities, including pools for self-insurance and excluding premium taxes and income taxes. The funds derived from the assessments generally enable a government guarantor to pay insurance claims in the event that the underwriting insurer is insolvent or otherwise unable to meet its payment obligations. Disclosure of changes to an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. State separately the amounts represented by preferred stock if the preferred stock i s material in relation to the consolidated stockholders' equity. 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, and which are expected to be recognized as such after one year or beyond the normal operating cycle, if longer. The reason for any change to the date of the annual goodwill impairment test. Table that discloses information about other current assets not listed in detail on the statement of financial position. Describe the contractual rights of preferred stockholders to receive dividends or returns from the entity's profits, cash flows, or returns on investments. Aggregate par value plus amounts in excess of par or issuance value (in cases of no-par value stock) for nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued and outstanding, net of discount on shares. Aggregate for preferred stock issued and outstanding. Aggregate of par value plus amounts in excess of par value or issuance value (in cases of no-par value stock) for common stock held by shareholders, net of discount on shares. Aggregate value for common stock issued and outstanding. Describes the entity's accounting policies with respect to costs incurred to obtain or issue debt, the effects of refinancings, method of amortizing deferred financing costs and original issue discount, and classifications of debt on the balance sheet. May also discuss debt covenants that restrict the use or disposition of assets, restrict additional financing, require certain financial targets to be achieved, and that otherwise constrain operations. The amount of retained earnings as of the balance sheet date in excess of statutory unassigned surplus on which no income tax provisions have been made. Explanation as to why no tax accrual was made on the disclosed amount of retained earnings as of the balance sheet date in excess of statutory unassigned surplus on which no income tax provisions was made. The line item(s) in the statement of income in which business interruption insurance recoveries are classified (including amounts reported as an extraordinary item). A description of the other changes in fair value (other than additions, disposals, or changes resulting from changes in valuation inputs or changes in assumptions). A description of the other changes in fair value (other than additions, disposals, or changes resulting from changes in valuation inputs or changes in assumptions). A description of the effect of a change in the average tranche life used as an underlying assumption for the prepayment estimates incorporated into cash flow projections for Collateralized Mortgage Obligations (CMOs) and Real Estate Mortgage Investment Conduits (REMICs). Aggregate of par value plus amounts in excess of par or issuance value (in cases of no-par value stock) at balance sheet date for all classes of common stock and nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) issued to an employee stock ownership plan (ESOP). The fair value as of the balance sheet date of firm holdings in fixed income obligations issued by state and local governments and authorities. Includes both pledged (to counterparties as collateral for financing transactions) and unpledged holdings. Describes the basis on which the estimate was made. For example, such estimated values are often based on the market demand for leasehold acreage which, in turn, is based on a number of qualitative factors such as proximity to production. For exploratory well costs that continue to be capitalized for more than one year after the completion of drilling at the most recent balance sheet date, a description of the remaining activities required to classify the associated reserves as proved. Reserves of crude oil, including condensate. May also include natural gas liquids. If significant, the reserve information for natural gas liquids should be disclosed separately. These elements contain detailed elements that describe present activities, such as the number of wells in process of drilling (including wells temporarily suspended), water floods in process of installation, pressure maintenance operations, and any other related operations of material importance by appropriate geographic areas. This block of text may be used to describe in process activities, such as the number of wells in process of drilling (including wells temporarily suspended), water floods in process of installation, pressure maintenance operations, and any other related operations of material importance by appropriate geographic areas. The number of wells in the process of being drilled in each geographic area as of the date listed. The number of wells temporarily suspended in each geographic area as of the date listed. The number of water floods in process of installation in each geographic area as of the date listed. The number of water floods in process of installation in each geographic area as of the date listed. Unproved properties and major development projects that are excluded from the capitalized costs being amortized. The pretax effect on accumulated other comprehensive income of a change in accounting principle recognized in the period, which occurred before retrospective adjustments were required, or is in lieu of retrospective adjustments. The after tax effect on other comprehensive income of a change in accounting principle recognized in the period, which occurred before retrospective adjustments were required, or is in lieu of retrospective adjustments. The sum of income taxes on the cumulative effects of a change in accounting principle recognized in a period as other comprehensive income. The pretax effect on net income and retained earnings of a change in accounting principle recognized in the period, which occurred before retrospective adjustments were required, or is in lieu of retrospective adjustments. The sum of income tax provisions on the cumulative effects of a change in accounting principle recognized in the period. The after tax effect on net income of a change in accounting principle recognized in the period, which occurred before retrospective adjustments were required, or is in lieu of retrospective adjustments, and the cumulative effect, net of tax, on beginning retained earnings. A change in accounting principle constitutes a change from one generally accepted accounting principle to another generally accepted accounting principle. This also includes a change in the method of applying an accounting principle. This element represents the present value of cash flows expected to be received as compensation over the life of a guaranty issued to a third-party. The asset is accounted for at amortized cost and is reduced by the contractual stipulated cash payments received less the interest income component thereon. The characteristics of finite-lived intangible assets acquired during a business combination. Finite-lived intangible assets are assets that have no physical form, but have expected future economic benefit, and are expected to be used over a defined period of time. Acquired finite-lived intangible assets are disclosed by major class (assets that can be grouped together because they are similar, either by their nature or by their use in operations of the Entity) and in total. Additionally, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period must also be disclosed. A table containing detailed characteristics of finite-lived intangible assets acquired during a business combination. Finite-lived intangible assets are assets that have no physical form, but have expected future economic benefit, and are expected to be used over a defined period of time. Acquired finite-lived intangible assets are disclosed by major class (assets that can be grouped together because they are similar, either by their nature or by their use in operations of the Entity) and in total. Additionally, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period must also be disclosed. In the period of a business combination, an entity must disclose the characteristics and cost, by total and major class, of indefinite-lived intangible assets acquired as part of a business combination. Indefinite-lived intangible assets are assets that have no physical form, but have expected future economic benefit. The future benefit is not expected to diminish over a stated period of time. Acquired indefinite-lived intangible assets are disclosed by major class (assets that can be grouped together because they are similar, either by their nature or by their use in operations of the entity) and in total. A table containing detailed information about the characteristics and cost, by total and major class, of indefinite-lived intangible assets acquired as part of a business combination. Indefinite-lived intangible assets are assets that have no physical form, but have expected future economic benefit. The future benefit is not expected to diminish over a stated period of time. Acquired indefinite-lived intangible assets are disclosed by major class (assets that can be grouped together because they are similar, either by their nature or by their use in operations of the entity) and in total. Summarization of information required and determined to be disclosed concerning the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined) which is not recognized as liabilities in the financial statements (off-balance-sheet) because they fail to meet some other criterion for recognition. This element represents a number of concepts for which information is required and determined to be disclosed concerning the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined) which is not recognized as liabilities in the financial statements (off-balance-sheet) because they fail to meet some other criterion for recognition. Types and series of preferred shares authorized for issuance. Reconciliation of the opening amount to the ending amount of redeemable preferred stock issued and outstanding. The aggregate amount of time deposits, including certificates of deposits, individual retirement accounts and open accounts.
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