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A valuation allowance for financing receivables that are expected to be uncollectible.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 11B

-Subparagraph (c)(1)

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The valuation allowance for financing receivables that are expected to be uncollectible that were collectively evaluated for impairment.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

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-Section 50

-Paragraph 11B

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Amount of valuation allowance for financing receivables that are expected to be uncollectible that were individually evaluated for impairment.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

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Amount of direct write-downs of financing receivables charged against the allowance.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

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The balance of financing receivables that were collectively evaluated for impairment.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

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The balance of financing receivables that were individually evaluated for impairment.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

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Financing receivables that are equal to or greater than 90 days past due.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

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The amount of any significant purchases of financing receivables during the reporting period.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

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The amount of any significant sales of financing receivables during the reporting period.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

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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. 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 a myriad of other features and characteristics. Excludes amounts related to receivables held-for-sale.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.10(3))

-URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 10

-Subparagraph 3

-Article 9

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Amount of deferred fees paid by borrowers and unamortized costs incurred to originate loans and leases, 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. Excludes amounts for loans and leases covered under loss sharing agreements.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 20

-Section 45

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 91

-Paragraph 21

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.