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Amount of liability for consideration received or receivable from customer which is not included in transaction price, when consideration is expected to be refunded to customer.

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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.

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The amount of ownership interest of different classes of partners in limited partnership.

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Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets.

No definition available.

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Carrying amount of income producing properties held for rental.

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Carrying value as of the balance sheet date, including the current and noncurrent portions, of collateralized debt obligations (with maturities initially due after one year or beyond the operating cycle, if longer). Such obligations include mortgage loans, chattel loans, and any other borrowings secured by assets of the borrower.

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