Topics Ontology for financial report topics, US GAAP Financial report topics, US GAAP Ontology for financial report topics, US GAAP Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Supplementary Information Supplementary Information Supplementary Information Supplementary Information Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Other Information Other Information Other Information Other Information Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Financial Report Financial Report Financial Report Financial Report Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Primary Financial Statements Primary Financial Statements Primary Financial Statements Primary Financial Statements Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Balance Sheet Balance Sheet Balance Sheet Balance Sheet Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Income Statement Income Statement Income Statement Income Statement Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Cash Flow Statement Cash Flow Statement Cash Flow Statement Cash Flow Statement Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Statement of Changes in Equity Statement of Changes in Equity Statement of Changes in Equity Statement of Changes in Equity Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Comprehensive Income Comprehensive Income Comprehensive Income Comprehensive Income Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Organization, Consolidation, and Presentation of Financial Statements Organization, Consolidation, and Presentation of Financial Statements Organization, Consolidation, and Presentation of Financial Statements Organization, Consolidation, and Presentation of Financial Statements Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Organization Organization Organization Organization Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Consolidation Information Consolidation Information Consolidation Information Consolidation Information Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Presentation of Financial Statements Presentation of Financial Statements Presentation of Financial Statements Presentation of Financial Statements Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Significant Accounting Policies Significant Accounting Policies Significant Accounting Policies Significant Accounting Policies Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Accounting Policies Accounting Policies Accounting Policies Accounting Policies Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures New Accounting Pronouncements New Accounting Pronouncements New Accounting Pronouncements New Accounting Pronouncements Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Other Accounting Policies Related Other Accounting Policies Related Other Accounting Policies Related Other Accounting Policies Related Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Financial Statement Accounts Financial Statement Accounts Financial Statement Accounts Financial Statement Accounts Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Cash and Cash Equivalents Cash and Cash Equivalents Cash and Cash Equivalents Cash and Cash Equivalents Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Receivables Receivables Receivables Receivables Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Investments-Debt and Equity Securities Investments-Debt and Equity Securities Investments-Debt and Equity Securities Investments-Debt and Equity Securities Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Investments-Equity Method Joint Ventures Investments-Equity Method Joint Ventures Investments-Equity Method Joint Ventures Investments-Equity Method Joint Ventures Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Investments-Other Investments-Other Investments-Other Investments-Other Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Inventory Inventory Inventory Inventory Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Other Assets and Deferred Costs Other Assets and Deferred Costs Other Assets and Deferred Costs Other Assets and Deferred Costs Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Property, Plant, and Equipment Property, Plant, and Equipment Property, Plant, and Equipment Property, Plant, and Equipment Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Intangibles-Goodwill and Other Intangibles-Goodwill and Other Intangibles-Goodwill and Other Intangibles-Goodwill and Other Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Payables Accruals Payables Accruals Payables Accruals Payables Accruals Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Asset Retirement Obligations and Environmental Obligations Asset Retirement Obligations and Environmental Obligations Asset Retirement Obligations and Environmental Obligations Asset Retirement Obligations and Environmental Obligations Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Exit or Disposal Cost Obligations Exit or Disposal Cost Obligations Exit or Disposal Cost Obligations Exit or Disposal Cost Obligations Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Deferred Revenue Deferred Revenue Deferred Revenue Deferred Revenue Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Commitments Commitments Commitments Commitments Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Contingencies Contingencies Contingencies Contingencies Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Guarantees Guarantees Guarantees Guarantees Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Debt Debt Debt Debt Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Distinguishing Liabilities from Equity Distinguishing Liabilities from Equity Distinguishing Liabilities from Equity Distinguishing Liabilities from Equity Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Equity Equity Equity Equity Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Revenue Recognition Revenue Recognition Revenue Recognition Revenue Recognition Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Cost of Sales and Services Cost of Sales and Services Cost of Sales and Services Cost of Sales and Services Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Compensation-General Compensation-General Compensation-General Compensation-General Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Compensation-Nonretirement Postemployment Benefits Compensation-Nonretirement Postemployment Benefits Compensation-Nonretirement Postemployment Benefits Compensation-Nonretirement Postemployment Benefits Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Compensation-Retirement Benefits Compensation-Retirement Benefits Compensation-Retirement Benefits Compensation-Retirement Benefits Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Compenstation-Stock Compensation Compenstation-Stock Compensation Compenstation-Stock Compensation Compenstation-Stock Compensation Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Other Expenses Other Expenses Other Expenses Other Expenses Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Research and Development Research and Development Research and Development Research and Development Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Income Taxes Income Taxes Income Taxes Income Taxes Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Basis of Reporting Basis of Reporting Basis of Reporting Basis of Reporting Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Accounting Changes Accounting Changes Accounting Changes Accounting Changes Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Error Corrections (Prior Period Adjustments) Error Corrections (Prior Period Adjustments) Error Corrections (Prior Period Adjustments) Error Corrections (Prior Period Adjustments) Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Changing Prices (Hyperinflation) Changing Prices (Hyperinflation) Changing Prices (Hyperinflation) Changing Prices (Hyperinflation) Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Earnings Per Share Earnings Per Share Earnings Per Share Earnings Per Share Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Interim Reporting Interim Reporting Interim Reporting Interim Reporting Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Risks Uncertainties Risks Uncertainties Risks Uncertainties Risks Uncertainties Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Segment Reporting Segment Reporting Segment Reporting Segment Reporting Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Use of Estimates Use of Estimates Use of Estimates Use of Estimates Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Specialized Activities Specialized Activities Specialized Activities Specialized Activities Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Discontinued Operations Discontinued Operations Discontinued Operations Discontinued Operations Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Broad Transactional Categories Broad Transactional Categories Broad Transactional Categories Broad Transactional Categories Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Business Combinations Business Combinations Business Combinations Business Combinations Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Collaborative Arrangements Collaborative Arrangements Collaborative Arrangements Collaborative Arrangements Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Consolidation Consolidation Consolidation Consolidation Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Derivatives and Hedging Derivatives and Hedging Derivatives and Hedging Derivatives and Hedging Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Fair Value Measurement Fair Value Measurement Fair Value Measurement Fair Value Measurement Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Financial Instruments Financial Instruments Financial Instruments Financial Instruments Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Foreign Currency Matters Foreign Currency Matters Foreign Currency Matters Foreign Currency Matters Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Interest Interest Interest Interest Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Leases-Operating Leases-Operating Leases-Operating Leases-Operating Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Leases-Capital Leases-Capital Leases-Capital Leases-Capital Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Leases-Sale and Leaseback Leases-Sale and Leaseback Leases-Sale and Leaseback Leases-Sale and Leaseback Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Nonmonetary Transactions Nonmonetary Transactions Nonmonetary Transactions Nonmonetary Transactions Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Related Party Disclosures Related Party Disclosures Related Party Disclosures Related Party Disclosures Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Reorganizations Reorganizations Reorganizations Reorganizations Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Subsequent Events Subsequent Events Subsequent Events Subsequent Events Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Unusual or Infrequent Items Unusual or Infrequent Items Unusual or Infrequent Items Unusual or Infrequent Items Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Extraordinary Items Extraordinary Items Extraordinary Items Extraordinary Items Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Transfers and Servicing Transfers and Servicing Transfers and Servicing Transfers and Servicing Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Industry Specific Industry Specific Industry Specific Industry Specific Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Agriculture Agriculture Agriculture Agriculture Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Airlines Airlines Airlines Airlines Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Contractors Contractors Contractors Contractors Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Development Stage Entities Development Stage Entities Development Stage Entities Development Stage Entities Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Entertainment-Broadcasters Entertainment-Broadcasters Entertainment-Broadcasters Entertainment-Broadcasters Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Entertainment-Cable Television Entertainment-Cable Television Entertainment-Cable Television Entertainment-Cable Television Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Entertainment-Casinos Entertainment-Casinos Entertainment-Casinos Entertainment-Casinos Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Entertainment-Films Entertainment-Films Entertainment-Films Entertainment-Films Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Entertainment-Music Entertainment-Music Entertainment-Music Entertainment-Music Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Extractive Activities Extractive Activities Extractive Activities Extractive Activities Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Financial Services-Brokers and Dealers Financial Services-Brokers and Dealers Financial Services-Brokers and Dealers Financial Services-Brokers and Dealers Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Financial Services-Depository and Lending Financial Services-Depository and Lending Financial Services-Depository and Lending Financial Services-Depository and Lending Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Financial Services-Insurance Financial Services-Insurance Financial Services-Insurance Financial Services-Insurance Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Financial Services-Investment Companies Financial Services-Investment Companies Financial Services-Investment Companies Financial Services-Investment Companies Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Financial Services-Mortgage Banking Financial Services-Mortgage Banking Financial Services-Mortgage Banking Financial Services-Mortgage Banking Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Financial Services-Title Plant Financial Services-Title Plant Financial Services-Title Plant Financial Services-Title Plant Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Franchisors Franchisors Franchisors Franchisors Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Health Care Entities Health Care Entities Health Care Entities Health Care Entities Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Not-for-Profit Entities Not-for-Profit Entities Not-for-Profit Entities Not-for-Profit Entities Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Plan Accounting-Defined Benefit Pension Plans Plan Accounting-Defined Benefit Pension Plans Plan Accounting-Defined Benefit Pension Plans Plan Accounting-Defined Benefit Pension Plans Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Plan Accounting-Defined Benefit Contribution Plans Plan Accounting-Defined Benefit Contribution Plans Plan Accounting-Defined Benefit Contribution Plans Plan Accounting-Defined Benefit Contribution Plans Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Plan Accounting-Health and Welfare Benefit Plans Plan Accounting-Health and Welfare Benefit Plans Plan Accounting-Health and Welfare Benefit Plans Plan Accounting-Health and Welfare Benefit Plans Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Real Estate-General Real Estate-General Real Estate-General Real Estate-General Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Real Estate-Common Interest Realty Associations Real Estate-Common Interest Realty Associations Real Estate-Common Interest Realty Associations Real Estate-Common Interest Realty Associations Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Real Estate-Real Estate Investment Trusts Real Estate-Real Estate Investment Trusts Real Estate-Real Estate Investment Trusts Real Estate-Real Estate Investment Trusts Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Real Estate-Retail Land Real Estate-Retail Land Real Estate-Retail Land Real Estate-Retail Land Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Real Estate-Time-Sharing Activities Real Estate-Time-Sharing Activities Real Estate-Time-Sharing Activities Real Estate-Time-Sharing Activities Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Regulated Operations Regulated Operations Regulated Operations Regulated Operations Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Software Software Software Software Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures U.S. Steamship Entities U.S. Steamship Entities U.S. Steamship Entities U.S. Steamship Entities Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Document and Entity Information Document and Entity Information Document and Entity Information Document and Entity Information Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Document Information Document Information Document Information Document Information Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures Entity Information Entity Information Entity Information Entity Information Charles Hoffman, CPA 2012-10-30 http://creativecommons.org/licenses/by/3.0/us/ http://digitalfinancialreporting.wikispaces.com/Disclosures