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For an unclassified balance sheet, amounts due from related parties including affiliates, employees, joint ventures, officers and stockholders, immediate families thereof, and pension funds.

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-Publisher SEC

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Carrying amount as of the balance sheet date of interest earned but not received. Also called accrued interest or accrued interest receivable.

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Net amount of the investment in a contractual right 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. Examples include, but are not limited to, credit card receivables, notes receivable and receivables relating to lessor's rights to payments from leases other than operating leases that have been recorded as assets. Excludes trade accounts receivable with contractual maturity of one year or less and arose from the sale of goods or services.

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For an unclassified balance sheet, amounts due from parties associated with the reporting entity as evidenced by a written promise to pay.

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-Name Accounting Standards Codification

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Carrying amounts due as of the balance sheet date from parties or arising from transactions not otherwise specified in the taxonomy.

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