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Amount before tax of gain (loss) not previously recognized resulting from the disposal of a discontinued operation.

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Amount of consideration received or receivable for the disposal of assets and liabilities, including discontinued operation.

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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. Escrow deposits may be made for a variety of other purposes such as earnest money and contingent payments. This element excludes replacement reserves which are an escrow separately provided for within the US GAAP taxonomy.

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The distributions of earnings to an entity that is affiliated with the reporting entity by means of direct or indirect ownership.

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