| Line | Topic Label | Topic Name | Topic Parent Name | Defined By |
|---|---|---|---|---|
| 1 | Depository and Lending | DepositoryAndLending | IndustrySpecific | https://asc.fasb.org/topic&trid=2209208 |
| 2 | Brokers and Dealers | BrokersAndDealers | IndustrySpecific | https://asc.fasb.org/topic&trid=2176223 |
| 3 | Insurance | Insurance | IndustrySpecific | https://asc.fasb.org/topic&trid=2303980 |
| 4 | Investment Companies | InvestmentCompanies | IndustrySpecific | https://asc.fasb.org/topic&trid=2303982 |
| 5 | Mortgage Banking | MortgageBanking | IndustrySpecific | https://asc.fasb.org/topic&trid=2176497 |
| 6 | FinancialServices-Title Plant | FinancialServicesTitlePlant | IndustrySpecific | https://asc.fasb.org/topic&trid=2123849 |
| 7 | Extractive Activities-Mining | ExtractiveActivitiesMining | IndustrySpecific | https://asc.fasb.org/topic&trid=2155974 |
| 8 | Extractive Activities-Oil and Gas | ExtractiveActivitiesOilAndGas | IndustrySpecific | https://asc.fasb.org/topic&trid=2145477 |
| 9 | Health Care Entities | HealthCareEntities | IndustrySpecific | https://asc.fasb.org/topic&trid=2288991 |
| 10 | Contractors-Construction | ContractorsConstruction | IndustrySpecific | https://asc.fasb.org/topic&trid=2144811 |
| 11 | Not-for-Profit Entities | NotForProfitEntities | IndustrySpecific | https://asc.fasb.org/topic&trid=2209682 |
| 12 | Development Stage Entities | DevelopmentStageEntities | IndustrySpecific | https://asc.fasb.org/topic&trid=2175980 |
| 13 | Plan Accounting-Defined Benefit Pension Plans | PlanAccountingDefinedBenefitPensionPlans | IndustrySpecific | https://asc.fasb.org/topic&trid=2210240 |
| 14 | Principles of Consolidation | PrinciplesOfConsolidation | OrganizationConsolidationPresentationFinancialStatements | https://asc.fasb.org/topic&trid=2122149 |
| 15 | Basis of Reporting | BasisOfReporting | BasisOfFinancialStatementPresentation | https://asc.fasb.org/topic&trid=2122149 |
| 16 | Commercial and Industrial | CommercialAndIndustrial | IndustrySpecific | https://asc.fasb.org/area&trid=2122797 |
| 17 | Balance Sheet | BalanceSheet | PrimaryFinancialStatements | https://asc.fasb.org/topic&trid=2122208 |
| 18 | Income Statement | IncomeStatement | PrimaryFinancialStatements | https://asc.fasb.org/topic&trid=2122288 |
| 19 | Cash Flow Statement | CashFlowStatement | PrimaryFinancialStatements | https://asc.fasb.org/topic&trid=2134446 |
| 20 | Statement of Changes in Equity | StatementShareholderEquity | PrimaryFinancialStatements | https://asc.fasb.org/topic&trid=2122265 |
| 21 | Comprehensive Income | ComprehensiveIncome | PrimaryFinancialStatements | https://asc.fasb.org/topic&trid=2134417 |
| 22 | Organization | Organization | OrganizationConsolidationPresentationFinancialStatements | https://asc.fasb.org/extlink&oid=6927468&loc=d3e6003-108592 |
| 23 | Consolidation Information | ConsolidationInformation | OrganizationConsolidationPresentationFinancialStatements | https://asc.fasb.org/extlink&oid=6927468&loc=d3e6003-108592 |
| 24 | Presentation of Financial Statements | PresentationFinancialStatements | OrganizationConsolidationPresentationFinancialStatements | https://asc.fasb.org/extlink&oid=6927468&loc=d3e6003-108592 |
| 25 | Accounting Policies | AccountingPolicies | SignificantAccountingPolicies | https://asc.fasb.org/section&nav_type=topic_page&analyticsAssetName=topic_page_para_group&trid=2122385#d3e18722-107790 |
| 26 | New Accounting Pronouncements | NewAccountingPronouncements | SignificantAccountingPolicies | https://asc.fasb.org/ |
| 27 | Other Accounting Policies Related | OtherAccountingPoliciesRelated | SignificantAccountingPolicies | https://asc.fasb.org/ |
| 28 | Cash and Cash Equivalents | CashAndCashEquivalents | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2122426 |
| 29 | Receivables | Receivables | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2196771 |
| 30 | Investments-Debt and Equity Securities | DebtAndEquitySecurities | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2196928 |
| 31 | Investments-Equity Method Joint Ventures | EquityMethodJointVentures | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2196965 |
| 32 | Investments-Other | InvestmentsOther | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2197064 |
| 33 | Inventory | Inventory | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2126998 |
| 34 | Other Assets and Deferred Costs | DeferredCosts | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2127033 |
| 35 | Property, Plant, and Equipment | PropertyPlantAndEquipment | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2155823 |
| 36 | Intangibles-Goodwill and Other | IntangibleAssetsGoodwillAndOther | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2144416 |
| 37 | Payables Accruals (Liabilities) | PayablesAccruals | FinancialStatementAccounts | https://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 |
| 38 | Asset Retirement Obligations and Environmental Obligations | AssetRetirementObligations | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2175650 |
| 39 | Exit or Disposal Cost Obligations | ExitOrDisposalCostObligations | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2175745 |
| 40 | Deferred Revenue | DeferredRevenue | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2122452 |
| 41 | Commitments | Commitments | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2144648 |
| 42 | Contingencies | Contingencies | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2127136 |
| 43 | Guarantees | Guarantees | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2155896 |
| 44 | Debt | Debt | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2208564 |
| 45 | Distinguishing Liabilities from Equity (Temporary Equity) | DistinguishingLiabilitiesFromEquity | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2175786 |
| 46 | Equity | Equity | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2208762 |
| 47 | Revenue Recognition | RevenueRecognition | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2197195 |
| 48 | Cost of Sales and Services | CostOfSalesServices | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2122478 |
| 49 | Compensation-General | CompensationRelatedCostsGeneral | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2127225 |
| 50 | Compensation-Nonretirement Postemployment Benefits | PostEmploymentButPreRetirementCosts | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2197446 |
| 51 | Compensation-Retirement Benefits | PostretirementPensionCosts | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2235017 |
| 52 | Compenstation-Stock Compensation | StockCompensation | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2228938 |
| 53 | Other Expenses | OtherExpenses | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2122503 |
| 54 | Research and Development | ResearchAndDevelopmentCosts | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2127265 |
| 55 | Income Taxes | IncomeTaxes | FinancialStatementAccounts | https://asc.fasb.org/topic&trid=2144680 |
| 56 | Accounting Changes | AccountingChanges | BasisReporting | https://asc.fasb.org/glossary&letter=A |
| 57 | Error Corrections (Prior Period Adjustments) | PriorPeriodAdjustments | BasisReporting | https://asc.fasb.org/topic&trid=2122394 |
| 58 | Changing Prices (Hyperinflation) | ChangingPricesHyperinflation | BasisReporting | https://asc.fasb.org/topic&trid=2175615 |
| 59 | Earnings Per Share | EarningsPerShare | BasisReporting | https://asc.fasb.org/topic&trid=2144383 |
| 60 | Interim Reporting | InterimReporting | BasisReporting | https://asc.fasb.org/topic&trid=2126967 |
| 61 | Risks Uncertainties | RisksUncertainties | BasisReporting | https://asc.fasb.org/topic&trid=2134479 |
| 62 | Segment Reporting | SegmentReporting | BasisReporting | https://asc.fasb.org/topic&trid=2134510 |
| 63 | Use of Estimates | UseOfEstimates | BasisReporting | https://asc.fasb.org/extlink&oid=6927468&loc=d3e6003-108592 |
| 64 | Specialized Activities | SpecializedActivities | BasisReporting | https://asc.fasb.org/ |
| 65 | Discontinued Operations | DiscontinuedOperations | BasisReporting | https://asc.fasb.org/ |
| 66 | Business Combinations | BusinessCombinations | BroadTransactionalCategories | https://asc.fasb.org/topic&trid=2303972 |
| 67 | Collaborative Arrangements | CollaborativeArrangements | BroadTransactionalCategories | https://asc.fasb.org/topic&trid=5833765 |
| 68 | Consolidation | Consolidation | BroadTransactionalCategories | https://asc.fasb.org/topic&trid=2197479 |
| 69 | Derivatives and Hedging | DerivativeInstrumentsAndHedgingActivities | BroadTransactionalCategories | https://asc.fasb.org/topic&trid=2229140 |
| 70 | Fair Value Measurement | FairValueMeasurement | BroadTransactionalCategories | https://asc.fasb.org/topic&trid=2155941 |
| 71 | Financial Instruments | FinancialInstruments | BroadTransactionalCategories | https://asc.fasb.org/topic&trid=2134543 |
| 72 | Foreign Currency Matters | ForeignOperationsAndCurrencyTranslation | BroadTransactionalCategories | https://asc.fasb.org/topic&trid=2175825 |
| 73 | Interest | Interest | BroadTransactionalCategories | https://asc.fasb.org/topic&trid=2127328 |
| 74 | Leases-Operating | LeasesOperating | BroadTransactionalCategories | https://asc.fasb.org/subtopic&trid=2208979 |
| 75 | Leases-Capital | LeasesCapital | BroadTransactionalCategories | https://asc.fasb.org/subtopic&trid=2209026 |
| 76 | Leases-Sale and Leaseback | LeasesSaleAndLeaseback | BroadTransactionalCategories | https://asc.fasb.org/subtopic&trid=2209073 |
| 77 | Nonmonetary Transactions | NonmonetaryTransactions | BroadTransactionalCategories | https://asc.fasb.org/topic&trid=2127423 |
| 78 | Related Party Disclosures | RelatedPartyDisclosures | BroadTransactionalCategories | https://asc.fasb.org/topic&trid=2122745 |
| 79 | Reorganizations | Reorganizations | BroadTransactionalCategories | https://asc.fasb.org/topic&trid=2209115 |
| 80 | Subsequent Events | SubsequentEvents | BroadTransactionalCategories | https://asc.fasb.org/topic&trid=2122774 |
| 81 | Unusual or Infrequent Items | UnusualOrInfrequentItems | BroadTransactionalCategories | https://asc.fasb.org/subtopic&trid=2122313 |
| 82 | Extraordinary Items | ExtraordinaryItems | BroadTransactionalCategories | https://asc.fasb.org/subtopic&trid=2122313 |
| 83 | Transfers and Servicing | TransfersAndServicing | BroadTransactionalCategories | https://asc.fasb.org/topic&trid=2197590 |
| 84 | Agriculture | Agriculture | IndustrySpecific | https://asc.fasb.org/topic&trid=2148093 |
| 85 | Airlines | Airlines | IndustrySpecific | https://asc.fasb.org/topic&trid=2122798 |
| 86 | Contractors-Construction | ContractorsConstruction | IndustrySpecific | https://asc.fasb.org/topic&trid=2144811 |
| 87 | Development Stage Entities | DevelopmentStageEntities | IndustrySpecific | https://asc.fasb.org/topic&trid=2175980 |
| 88 | Entertainment-Broadcasters | Broadcasting | IndustrySpecific | https://asc.fasb.org/topic&trid=2123033 |
| 89 | Entertainment-Cable Television | CableTelevision | IndustrySpecific | https://asc.fasb.org/topic&trid=2127477 |
| 90 | Entertainment-Casinos | Casinos | IndustrySpecific | https://asc.fasb.org/topic&trid=2123214 |
| 91 | Entertainment-Films | MotionPictures | IndustrySpecific | https://asc.fasb.org/topic&trid=2123363 |
| 92 | Entertainment-Music | RecordsAndMusicIndustry | IndustrySpecific | https://asc.fasb.org/topic&trid=2123672 |
| 93 | Extractive Activities-Mining | ExtractiveActivitiesMining | IndustrySpecific | https://asc.fasb.org/topic&trid=2155974 |
| 94 | Financial Services-Brokers and Dealers | FinancialServicesBrokersAndDealers | IndustrySpecific | https://asc.fasb.org/topic&trid=2176223 |
| 95 | Financial Services-Depository and Lending | FinancialServicesDepositoryAndLending | IndustrySpecific | https://asc.fasb.org/topic&trid=2209208 |
| 96 | Financial Services-Insurance | FinancialServicesInsurance | IndustrySpecific | https://asc.fasb.org/topic&trid=2303980 |
| 97 | Financial Services-Investment Companies | FinancialServicesInvestmentCompanies | IndustrySpecific | https://asc.fasb.org/topic&trid=2303982 |
| 98 | Financial Services-Mortgage Banking | FinancialServicesMortgageBanking | IndustrySpecific | https://asc.fasb.org/topic&trid=2176497 |
| 99 | Financial Services-Title Plant | FinancialServicesTitlePlant | IndustrySpecific | https://asc.fasb.org/topic&trid=2123849 |
| 100 | Franchisors | FranchisorAccounting | IndustrySpecific | https://asc.fasb.org/topic&trid=2123880 |
| 101 | Health Care Entities | HealthCareEntities | IndustrySpecific | https://asc.fasb.org/topic&trid=2288991 |
| 102 | Not-for-Profit Entities | NotForProfitEntities | IndustrySpecific | https://asc.fasb.org/topic&trid=2209682 |
| 103 | Plan Accounting-Defined Benefit Pension Plans | PlanAccountingDefinedBenefitPensionPlans | IndustrySpecific | https://asc.fasb.org/topic&trid=2210240 |
| 104 | Plan Accounting-Defined Contribution Pension Plans | PlanAccountingDefinedContributionPensionPlans | IndustrySpecific | https://asc.fasb.org/topic&trid=2229423 |
| 105 | Plan Accounting-Health and Welfare Benefit Plans | PlanAccountingHealthWelfareBenefitPlans | IndustrySpecific | https://asc.fasb.org/topic&trid=2210437 |
| 106 | Real Estate-General | RealEstateOperations | IndustrySpecific | https://asc.fasb.org/topic&trid=2210437 |
| 107 | Real Estate-Common Interest Realty Associations | RealEstateCommonInterestRealtyAssociations | IndustrySpecific | https://asc.fasb.org/topic&trid=2134617 |
| 108 | Real Estate-Real Estate Investment Trusts | RealEstateRealEstateInvestmentTrusts | IndustrySpecific | https://asc.fasb.org/topic&trid=2156429 |
| 109 | Real Estate-Retail Land | RealEstateRetailLand | IndustrySpecific | https://asc.fasb.org/topic&trid=2134846 |
| 110 | Real Estate-Time-Sharing Activities | RealEstateTimeSharingActivities | IndustrySpecific | https://asc.fasb.org/topic&trid=2134977 |
| 111 | Regulated Operations | RegulatedOperations | IndustrySpecific | https://asc.fasb.org/topic&trid=2156578 |
| 112 | Software | Software | IndustrySpecific | https://asc.fasb.org/topic&trid=2197773 |
| 113 | U.S. Steamship Entities | USSteamshipEntities | IndustrySpecific | https://asc.fasb.org/topic&trid=2157037 |
| 114 | Document Information | DocumentInformation | DocumentAndEntityInformation | http://www.sec.gov/info/edgar/edgartaxonomies.shtml |
| 115 | Entity Information | EntityInformation | DocumentAndEntityInformation | http://www.sec.gov/info/edgar/edgartaxonomies.shtml |
| 116 | Other Information | OtherInformation | SupplementaryInformation | http://financialreportontology.wikispaces.com/Common+Practice |
| 117 | Extractive Activities-Oil and Gas | ExtractiveActivitiesOilAndGas | IndustrySpecific | https://asc.fasb.org/topic&trid=2145477 |
| 118 | Contractors-Federal Government | ContractorsFederalGovernment | IndustrySpecific | https://asc.fasb.org/topic&trid=2145070 |
| 119 | Temporary Equity | TemporaryEquity | FinancialStatementAccounts | https://asc.fasb.org/extlink&oid=27011957&loc=SL6540498-122764 |
| 120 | Commercial and Industrial | CommercialAndIndustrial | IndustrySpecific | https://asc.fasb.org/topic&trid=2210437 |