List of Fundamental Accounting Concepts

XBRL Taxonomy Schema

Line Financial Statement Location Concept Name Concept Label Required to report? May redefine or replace? May create new? May add new subclass?
1 Balance sheet fac:Assets Assets YES NO NO YES
2 Balance sheet fac:Capitalization Capitalization NO NO NO NO
3 Balance sheet fac:CommitmentsAndContingencies Commitments And Contingencies NO NO NO NO
4 Balance sheet fac:CurrentAssets Current Assets YES NO NO YES
5 Balance sheet fac:CurrentLiabilities Current Liabilities YES NO NO YES
6 Balance sheet fac:Equity Equity YES NO NO NO
7 Balance sheet fac:EquityAttributableToNoncontrollingInterest Equity Attributable To Noncontrolling Interest NO NO NO YES
8 Balance sheet fac:EquityAttributableToParent Equity Attributable To Parent NO NO NO YES
9 Balance sheet fac:FixedAssets Fixed Assets NO NO NO YES
10 Balance sheet fac:Liabilities Liabilities NO NO NO NO
11 Balance sheet fac:LiabilitiesAndEquity Liabilities And Equity YES NO NO NO
12 Balance sheet fac:NoncurrentAssets Noncurrent Assets NO NO NO YES
13 Balance sheet fac:NoncurrentLiabilities Noncurrent Liabilities NO NO NO YES
14 Balance sheet fac:OtherNoncurrentAssetsOfRegulatedEntity Other Noncurrent Assets of Regulated Entity NO NO NO YES
15 Balance sheet fac:OtherNoncurrentLiabilitiesOfRegulatedEntity Other Noncurrent Liabilities of Regulated Entity NO NO NO YES
16 Balance sheet fac:OtherThanFixedNoncurrentAssets Other than Fixed Noncurrent Assets NO NO NO YES
17 Balance sheet fac:PublicUtilitiesPropertyPlantAndEquipmentNet Public Utilities Property, Plant, and Equipment, Net NO NO NO YES
18 Balance sheet fac:RedeemableNoncontrollingInterest Redeemable Noncontrolling Interest NO NO NO NO
19 Balance sheet fac:TemporaryEquity Temporary Equity NO NO NO NO
20 Cash flow statement fac:ExchangeGainsLosses Exchange Gains (Losses) NO NO NO YES
21 Cash flow statement fac:NetCashFlow Net Cash Flow YES NO NO NO
22 Cash flow statement fac:NetCashFlowContinuing Net Cash Flow, Continuing NO NO NO NO
23 Cash flow statement fac:NetCashFlowDiscontinued Net Cash Flow, Discontinued NO NO NO NO
24 Cash flow statement fac:NetCashFlowFromFinancingActivities Net Cash Flow From Financing Activities YES NO NO NO
25 Cash flow statement fac:NetCashFlowFromFinancingActivitiesContinuing Net Cash Flow From Financing Activities, Continuing NO NO NO YES
26 Cash flow statement fac:NetCashFlowFromFinancingActivitiesDiscontinued Net Cash Flow From Financing Activities, Discontinued NO NO NO YES
27 Cash flow statement fac:NetCashFlowFromInvestingActivities Net Cash Flow From Investing Activities YES NO NO NO
28 Cash flow statement fac:NetCashFlowFromInvestingActivitiesContinuing Net Cash Flow From Investing Activities, Continuing NO NO NO YES
29 Cash flow statement fac:NetCashFlowFromInvestingActivitiesDiscontinued Net Cash Flow From Investing Activities, Discontinued NO NO NO YES
30 Cash flow statement fac:NetCashFlowFromOperatingActivities Net Cash Flow From Operating Activities YES NO NO NO
31 Cash flow statement fac:NetCashFlowFromOperatingActivitiesContinuing Net Cash Flow From Operating Activities, Continuing NO NO NO YES
32 Cash flow statement fac:NetCashFlowFromOperatingActivitiesDiscontinued Net Cash Flow From Operating Activities, Discontinued NO NO NO YES
33 Comprehensive income fac:ComprehensiveIncomeLoss Comprehensive Income (Loss) NO NO NO NO
34 Comprehensive income fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterest Comprehensive Income (Loss) Attributable To Noncontrolling Interest NO NO NO NO
35 Comprehensive income fac:ComprehensiveIncomeLossAttributableToParent Comprehensive Income (Loss) Attributable to Parent NO NO NO NO
36 Comprehensive income fac:OtherComprehensiveIncomeLoss Other Comprehensive Income (Loss) NO NO NO YES
37 General fac:BalanceSheetDate Balance Sheet Date YES NO NO NO
38 General fac:DocumentType Document Type YES NO NO NO
39 General fac:EntityCentralIndexKey Entity Central Index Key YES NO NO NO
40 General fac:EntityFilerCategory Entity Filer Category YES NO NO NO
41 General fac:EntityRegistrantName Entity Registrant Name YES NO NO NO
42 General fac:FiscalPeriodFocus Fiscal Period Focus YES NO NO NO
43 General fac:FiscalYearEnd Fiscal Year End YES NO NO NO
44 General fac:FiscalYearFocus Fiscal Year Focus YES NO NO NO
45 General fac:TradingSymbol Trading Symbol NO NO NO NO
46 Income statement fac:BenefitsCostsExpenses Benefits Costs and Expenses NO NO NO YES
47 Income statement fac:CostOfRevenue Cost Of Revenue NO NO NO YES
48 Income statement fac:CostsAndExpenses Costs And Expenses NO NO NO YES
49 Income statement fac:ExtraordinaryItemsOfIncomeExpenseNetOfTax Extraordinary Items Of Income (Expense), Net Of Tax NO NO NO YES
50 Income statement fac:GainLossOnSalePropertiesNetTax Gain (Loss) On Sale of Properties, Net of Tax NO NO NO YES
51 Income statement fac:GrossProfit GrossProfit NO NO NO NO
52 Income statement fac:IncomeLossBeforeEquityMethodInvestments Income (Loss) Before Equity Method Investments NO NO NO NO
53 Income statement fac:IncomeLossFromContinuingOperationsAfterTax Income (Loss) From Continuing Operations After Tax YES NO NO NO
54 Income statement fac:IncomeLossFromContinuingOperationsBeforeTax Income (Loss) From Continuing Operations Before Tax YES NO NO NO
55 Income statement fac:IncomeLossFromDiscontinuedOperationsNetOfTax Income (Loss) From Discontinued Operations, Net Of Tax NO NO NO NO
56 Income statement fac:IncomeLossFromEquityMethodInvestments Income (Loss) From Equity Method Investments NO NO NO NO
57 Income statement fac:IncomeTaxExpenseBenefit Income Tax Expense (Benefit) YES NO NO YES
58 Income statement fac:IncomeTaxExpenseBenefitCurrent Income Tax Expense (Benefit), Current NO NO NO YES
59 Income statement fac:IncomeTaxExpenseBenefitDeferred Income Tax Expense (Benefit), Deferred NO NO NO YES
60 Income statement fac:InterestAndDebtExpense Interest And Debt Expense YES NO NO YES
61 Income statement fac:InterestAndDividendIncomeOperating Interest And Dividend Income, Operating NO NO NO YES
62 Income statement fac:InterestExpense Interest Expense NO NO NO YES
63 Income statement fac:InterestExpenseOperating Interest Expense, Operating NO NO NO YES
64 Income statement fac:InterestIncomeExpenseAfterProvisionForLosses Interest Income (Expense) After Provision For Losses NO NO NO NO
65 Income statement fac:InterestIncomeExpenseOperatingNet Interest Income (Expense) Operating, Net NO NO NO NO
66 Income statement fac:NetIncomeLoss Net Income (Loss) YES NO NO NO
67 Income statement fac:NetIncomeLossAttributableToNoncontrollingInterest Net Income (Loss) Attributable To Noncontrolling Interest NO NO NO NO
68 Income statement fac:NetIncomeLossAttributableToParent Net Income (Loss) Attributable To Parent NO NO NO NO
69 Income statement fac:NetIncomeLossAvailableToCommonStockholdersBasic Net Income (Loss) Available To Common Stockholders, Basic NO NO NO NO
70 Income statement fac:NoninterestExpense Noninterest Expense NO NO NO YES
71 Income statement fac:NoninterestIncome Noninterest Income NO NO NO YES
72 Income statement fac:NonoperatingIncomeLoss Nonoperating Income (Expense) NO NO NO YES
73 Income statement fac:NonoperatingIncomeLossPlusInterestAndDebtExpense Nonoperating Income (Loss) Plus Interest and Debt Expense NO NO NO NO
74 Income statement fac:NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments Nonoperating Income (Loss) Plus Interest and Debt Expense Plus Income (Loss) from Equity Method Investments NO NO NO NO
75 Income statement fac:OperatingAndNonoperatingCostsAndExpenses Operating and Nonoperating Costs and Expenses NO NO NO NO
76 Income statement fac:OperatingAndNonoperatingRevenues Operating and Nonoperating Revenues NO NO NO YES
77 Income statement fac:OperatingExpenses Operating Expenses YES NO NO YES
78 Income statement fac:OperatingIncomeLoss Operating Income (Loss) YES NO NO NO
79 Income statement fac:OtherOperatingIncomeExpenses Other Operating Income (Expenses) NO NO NO YES
80 Income statement fac:PreferredStockDividendsAndOtherAdjustments Preferred Stock Dividends And Other Adjustments NO NO NO YES
81 Income statement fac:ProvisionForLoanLeaseAndOtherLosses Provision For Loan, Lease, And Other Losses NO NO NO NO
82 Income statement fac:Revenues Revenues YES NO NO YES
83 Income statement fac:RevenuesExcludingInterestDividends Revenues, Excluding Interest and Dividends NO NO NO YES
84 Income statement fac:RevenuesNetInterestExpense Revenues, Net of Interest Expense NO NO NO YES

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