Terms


# Category Status Term Data Type Period Type Balance Type Labels
1 Concept essence:Assets Monetary Instant Debit Labels:
Assets (Standard Label; English)

Documentation:
Total assets of the economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
Wikipedia: https://en.wikipedia.org/wiki/Accounting_equation
FASB: https://www.fasb.org/pdf/con6.pdf
IFRS Foundation: https://www.ifrs.org/issued-standards/list-of-standards/conceptual-framework/
US Government: https://www.ecfr.gov/cgi-bin/text-idx?amp;node=17:3.0.1.1.8&rgn=div5#se17.3.210_16_604
2 Concept essence:AssetsHeldForSale Monetary Instant Debit Labels:
Assets Held for Sale (Standard Label; English)

Documentation:
Total of all assets that are held for sale.

References:
3 Concept essence:BenefitsCostsExpenses Monetary Duration Debit Labels:
Benefits Costs and Expenses (Standard Label; English)

Documentation:
Similar to Costs and Expenses but generally only used by insurance companies.

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
4 Concept essence:Capitalization Monetary Instant Credit Labels:
Capitalization (Standard Label; English)

Documentation:
Total capitalization of an economic entity which includes its long-term debt and equity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
5 Concept essence:CommitmentsAndContingencies Monetary Instant Credit Labels:
Commitments and Contingencies (Standard Label; English)

Documentation:
Total commitments and contingencies of the economic entity; note that this fact generally never has a value and is reported as NIL; this concept is NOT used in the disclosures, only on the balance sheet

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
6 Concept essence:ComprehensiveIncomeLoss Monetary Duration Credit Labels:
Comprehensive Income (Loss) (Standard Label; English)

Documentation:
Total comprehensive income (loss) of an economic entity including portions attributable to parent and noncontrolling interest

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
7 Concept essence:ComprehensiveIncomeLossAttributableToNoncontrollingInterest Monetary Duration Credit Labels:
Comprehensive Income (Loss) Attributable To Noncontrolling Interest (Standard Label; English)

Documentation:
Portion of comprehensive income (loss) attributable to noncontrolling interest.

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
8 Concept essence:ComprehensiveIncomeLossAttributableToParent Monetary Duration Credit Labels:
Comprehensive Income (Loss) Attributable to Parent (Standard Label; English)

Documentation:
Portion of comprehensive income (loss) attributable to parent

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
9 Concept essence:CostOfRevenue Monetary Duration Debit Labels:
Cost Of Revenue (Standard Label; English)

Documentation:
Total direct costs of revenue

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
10 Concept essence:CostOfRevenueGoods Monetary Duration Debit Labels:
Cost of Revenue, Goods (Standard Label; English)

Documentation:
Total direct costs of revenue

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
11 Concept essence:CostOfRevenueServices Monetary Duration Debit Labels:
Cost of Revenue, Services (Standard Label; English)

Documentation:
Total direct costs of revenue

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
12 Concept essence:CostsAndExpenses Monetary Duration Debit Labels:
Costs and Expenses (Standard Label; English)

Documentation:
Total of cost of revenue plus operating costs

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
13 Concept essence:CurrentAssets Monetary Instant Debit Labels:
Current Assets (Standard Label; English)

Documentation:
Total current assets of the economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
14 Concept essence:CurrentAssetsExcludingHeldForSale Monetary Instant Debit Labels:
Current Assets Excluding Held for Sale (Standard Label; English)

Documentation:
Subtotal of all current assets which excludes all assets that are held for sale.

References:
15 Concept essence:CurrentLiabilities Monetary Instant Credit Labels:
Current Liabilities (Standard Label; English)

Documentation:
Total current liabilities of the economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
16 Concept essence:CurrentLiabilitiesExcludingHeldForSale Monetary Instant Credit Labels:
Current Liabilities Excluding Held for Sale (Standard Label; English)

Documentation:
Subtotal of all current liabilities which exclude all liabilities that are held for sale.

References:
17 Concept essence:Equity Monetary Instant Credit Labels:
Equity (Standard Label; English)

Documentation:
Total equity of the economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
Wikipedia: https://en.wikipedia.org/wiki/Accounting_equation
FASB: https://www.fasb.org/pdf/con6.pdf
IFRS Foundation: https://www.ifrs.org/issued-standards/list-of-standards/conceptual-framework/
US Government: https://www.ecfr.gov/cgi-bin/text-idx?amp;node=17:3.0.1.1.8&rgn=div5#se17.3.210_16_604
18 Concept essence:EquityAttributableToNoncontrollingInterest Monetary Instant Credit Labels:
Equity Attributable To Noncontrolling Interest (Standard Label; English)

Documentation:
Total equity attributable to the noncontrolling interest of the economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
19 Concept essence:EquityAttributableToParent Monetary Instant Credit Labels:
Equity Attributable To Parent (Standard Label; English)

Documentation:
Total equity attributable to the parent of the economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
20 Concept essence:ExchangeGainsLosses Monetary Duration Labels:
Exchange Gains (Losses) (Standard Label; English)

Documentation:
Total exchange gains (losses) from foriegn currency transactions

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
21 Concept essence:ExciseAndSalesTaxes Monetary Duration Debit Labels:
Excise and Sales Taxes (Standard Label; English)

Documentation:
Total direct costs of revenue

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
22 Concept essence:FixedAssets Monetary Instant Debit Labels:
Fixed Assets (Standard Label; English)

Documentation:
Total fixed assets of the economic entity, generally property, plant, and equipment

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
23 Concept essence:GainLossOnDispositionStockInSubsidiaryOrEquityMethodInvestee Monetary Duration Credit Labels:
Gain (Loss) on Disposition of Stock in Subsidiary or Equity Method Investee (Standard Label; English)

Documentation:
Total gain (loss) on disposition of stock in subsitiary or equity method investee, generally used by REIT

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
24 Concept essence:GainLossOnSalePreviouslyUnissuedStockBySubsidiaryOrEquityInvesteeNonoperatingIncome Monetary Duration Credit Labels:
Gain (Loss) on Sale of Previously Unissued Stock by Subsidiary or Equity Investee, Nonoperating Income (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
25 Concept essence:GainLossOnSalePropertiesNetTax Monetary Duration Credit Labels:
Gain (Loss) On Sale of Properties, Net of Tax (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
26 Concept essence:GrossProfit Monetary Duration Credit Labels:
Gross Profit (Standard Label; English)

Documentation:
Total gross profit which is total revenues less total cost of revenues

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
27 Concept essence:IncomeLossBeforeEquityMethodInvestments Monetary Duration Credit Labels:
Income (Loss) Before Equity Method Investments (Standard Label; English)

Documentation:
Subtotal of income statement

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
28 Concept essence:IncomeLossFromContinuingOperationsAfterTax Monetary Duration Credit Labels:
Income (Loss) From Continuing Operations After Tax (Standard Label; English)

Documentation:
Subtotal of the income statement; income (loss) continuing operations before tax less tax

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
29 Concept essence:IncomeLossFromContinuingOperationsBeforeTax Monetary Duration Credit Labels:
Income (Loss) From Continuing Operations Before Tax (Standard Label; English)

Documentation:
Subtotal of the income statement

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
30 Concept essence:IncomeLossFromDiscontinuedOperationsNetOfTax Monetary Duration Credit Labels:
Income (Loss) From Discontinued Operations, Net Of Tax (Standard Label; English)

Documentation:
Total income (loss) from discontinued operations net of any taxes

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
31 Concept essence:IncomeLossFromDiscontinuedOperationsNetOfTaxAdjustmentToPriorYearGainLossOnDisposal Monetary Duration Credit Labels:
Income (Loss) from Discontinued Operations, Net of Tax, Adjustment to Prior Year Gain (Loss) on Disposal (Standard Label; English)

Documentation:
Total income (loss) from discontinued operations net of any taxes

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
32 Concept essence:IncomeLossFromDiscontinuedOperationsNetOfTaxDuringPhaseOut Monetary Duration Credit Labels:
Income (Loss) from Discontinued Operations, Net of Tax, During Phase Out (Standard Label; English)

Documentation:
Total income (loss) from discontinued operations net of any taxes

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
33 Concept essence:IncomeLossFromDiscontinuedOperationsNetOfTaxGainLossOnDisposal Monetary Duration Credit Labels:
Income (Loss) from Discontinued Operations, Net of Tax, Gain (Loss) on Disposal (Standard Label; English)

Documentation:
Total income (loss) from discontinued operations net of any taxes

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
34 Concept essence:IncomeLossFromDiscontinuedOperationsNetOfTaxProvisionForGainLossOnDisposal Monetary Duration Credit Labels:
Income (Loss) from Discontinued Operations, Net of Tax, Provision for Gain (Loss) on Disposal (Standard Label; English)

Documentation:
Total income (loss) from discontinued operations net of any taxes

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
35 Concept essence:IncomeLossFromEquityMethodInvestments Monetary Duration Credit Labels:
Income (Loss) From Equity Method Investments (Standard Label; English)

Documentation:
Total income (loss) from equity method investments

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
36 Concept essence:IncomeTaxExpenseBenefit Monetary Duration Debit Labels:
Income Tax Expense (Benefit) (Standard Label; English)

Documentation:
Total income tax expense (benefit) including current and deferred portions

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
37 Concept essence:IncomeTaxExpenseBenefitCurrent Monetary Duration Debit Labels:
Income Tax Expense (Benefit), Current (Standard Label; English)

Documentation:
Current portion of income tax expense (benefit)

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
38 Concept essence:IncomeTaxExpenseBenefitDeferred Monetary Duration Debit Labels:
Income Tax Expense (Benefit), Deferred (Standard Label; English)

Documentation:
Deferred portion of total income tax expense (benefit)

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
39 Concept essence:IndirectOperatingNonoperatingCostsExpenses Monetary Duration Debit Labels:
Indirect Operating and Nonoperating Costs and Expenses (Standard Label; English)

Documentation:
Total combined operating and nonoperating costs and expenses; note that this concept does not currently exist in the US GAAP XBRL Taxonomy

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
40 Concept essence:InterestAndDebtExpense Monetary Duration Debit Labels:
Interest and Debt Expense (Standard Label; English)

Documentation:
Total interest and debt expense

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
41 Concept essence:InterestAndDividendIncomeOperating Monetary Duration Credit Labels:
Interest and Dividend Income, Operating (Standard Label; English)

Documentation:
Operating income and dividend income, generally related to interest-based revenues

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
42 Concept essence:InterestExpense Monetary Duration Debit Labels:
Interest Expense (Standard Label; English)

Documentation:
Interest expense, generally related to securities-based revenues

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
43 Concept essence:InterestExpenseOperating Monetary Duration Debit Labels:
Interest Expense, Operating (Standard Label; English)

Documentation:
Total operating related interest expense, generally used by those reporting using interest-based revenues

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
44 Concept essence:InterestIncomeExpenseAfterProvisionForLosses Monetary Duration Credit Labels:
Interest Income (Expense) After Provision For Losses (Standard Label; English)

Documentation:
Total interest income (expense) net of provision for losses, generally used by interest-based revenues

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
45 Concept essence:InterestIncomeExpenseOperatingNet Monetary Duration Credit Labels:
Interest Income (Expense) Operating, Net (Standard Label; English)

Documentation:
Total operating income (expense), generally related to interest-based revenues

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
46 Concept essence:Liabilities Monetary Instant Credit Labels:
Liabilities (Standard Label; English)

Documentation:
Total liabilities of the economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
Wikipedia: https://en.wikipedia.org/wiki/Accounting_equation
FASB: https://www.fasb.org/pdf/con6.pdf
IFRS Foundation: https://www.ifrs.org/issued-standards/list-of-standards/conceptual-framework/
US Government: https://www.ecfr.gov/cgi-bin/text-idx?amp;node=17:3.0.1.1.8&rgn=div5#se17.3.210_16_604
47 Concept essence:LiabilitiesAndEquity Monetary Instant Credit Labels:
Liabilities and Equity (Standard Label; English)

Documentation:
Total liabilities and equity of the economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
48 Concept essence:LiabilitiesHeldForSale Monetary Instant Credit Labels:
Liabilities Held for Sale (Standard Label; English)

Documentation:
Total of all liabilities that are held for sale.

References:
49 Concept essence:LongTermDebt Monetary Instant Credit Labels:
Long-term Debt (Standard Label; English)

Documentation:
Total long-term debt, specifically excludes current portion of long-term debt.

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
50 Concept essence:NetAssetsLiabilities Monetary Instant Debit Labels:
Net Assets (Liabilities) (Standard Label; English)

Documentation:
Total of all assets less total of all liabilities. Note that this concept is equivalent to Equity as defined except that this concept is a DEBIT.

References:
51 Concept essence:NetCashFlow Monetary Duration Labels:
Net Cash Flow (Standard Label; English)

Documentation:
Total net cash flow reported on the cash flow statement

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
52 Concept essence:NetCashFlowFromFinancingActivities Monetary Duration Labels:
Net Cash Flow From Financing Activities (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
53 Concept essence:NetCashFlowFromFinancingActivitiesContinuing Monetary Duration Labels:
Net Cash Flow From Financing Activities, Continuing (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
54 Concept essence:NetCashFlowFromFinancingActivitiesDiscontinued Monetary Duration Labels:
Net Cash Flow From Financing Activities, Discontinued (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
55 Concept essence:NetCashFlowFromInvestingActivities Monetary Duration Labels:
Net Cash Flow From Investing Activities (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
56 Concept essence:NetCashFlowFromInvestingActivitiesContinuing Monetary Duration Labels:
Net Cash Flow From Investing Activities, Continuing (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
57 Concept essence:NetCashFlowFromInvestingActivitiesDiscontinued Monetary Duration Labels:
Net Cash Flow From Investing Activities, Discontinued (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
58 Concept essence:NetCashFlowFromOperatingActivities Monetary Duration Labels:
Net Cash Flow From Operating Activities (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
59 Concept essence:NetCashFlowFromOperatingActivitiesContinuing Monetary Duration Labels:
Net Cash Flow From Operating Activities, Continuing (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
60 Concept essence:NetCashFlowFromOperatingActivitiesDiscontinued Monetary Duration Labels:
Net Cash Flow From Operating Activities, Discontinued (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
61 Concept essence:NetCashFlowContinuing Monetary Duration Labels:
Net Cash Flow, Continuing (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
62 Concept essence:NetCashFlowDiscontinued Monetary Duration Labels:
Net Cash Flow, Discontinued (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
63 Concept essence:NetIncomeLoss Monetary Duration Credit Labels:
Net Income (Loss) (Standard Label; English)

Documentation:
Total net income (loss) including portions attributable to parent and noncontrolling interest

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
64 Concept essence:NetIncomeLossAttributableToNoncontrollingInterest Monetary Duration Credit Labels:
Net Income (Loss) Attributable To Noncontrolling Interest (Standard Label; English)

Documentation:
Portion of net income (loss) attributable to noncontrolling interest

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
65 Concept essence:NetIncomeLossAttributableToNonredeemableNoncontrollingInterest Monetary Duration Credit Labels:
Net Income (Loss) Attributable to Nonredeemable Noncontrolling Interest (Standard Label; English)

Documentation:
Portion of net income (loss) attributable to noncontrolling interest

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
66 Concept essence:NetIncomeLossAttributableToParent Monetary Duration Credit Labels:
Net Income (Loss) Attributable To Parent (Standard Label; English)

Documentation:
Portion of net income (loss) attributable to parent

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
67 Concept essence:NetIncomeLossAttributableToRedeemableNoncontrollingInterest Monetary Duration Credit Labels:
Net Income (Loss) Attributable to Redeemable Noncontrolling Interest (Standard Label; English)

Documentation:
Portion of net income (loss) attributable to noncontrolling interest

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
68 Concept essence:NetIncomeLossAvailableToCommonStockholdersBasic Monetary Duration Credit Labels:
Net Income (Loss) Available To Common Stockholders, Basic (Standard Label; English)

Documentation:
Portion of net income (loss) available to common stockholders, basic, after removing all preferred dividends and other adjustments from net income (loss) attributable to parent

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
69 Concept essence:NoncurrentAssets Monetary Instant Debit Labels:
Noncurrent Assets (Standard Label; English)

Documentation:
Total noncurrent assets of the economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
70 Concept essence:NoncurrentLiabilities Monetary Instant Credit Labels:
Noncurrent Liabilities (Standard Label; English)

Documentation:
Total noncurrent assets of the economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
71 Concept essence:NoninterestExpense Monetary Duration Debit Labels:
Noninterest Expense (Standard Label; English)

Documentation:
Total noninterest related expenses of an economic entity which uses interest-based revenues reporting style

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
72 Concept essence:NoninterestIncome Monetary Duration Credit Labels:
Noninterest Income (Standard Label; English)

Documentation:
Total noninterest income reported by economic entity using interest-based revenues style

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
73 Concept essence:NonoperatingGainsLosses Monetary Duration Credit Labels:
Nonoperating Gains (Losses) (Standard Label; English)

Documentation:
Total nonoperating gains (losses) reported by economic entities using securities-based revenues reporting style

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
74 Concept essence:NonoperatingIncomeLoss Monetary Duration Credit Labels:
Nonoperating Income (Expense) (Standard Label; English)

Documentation:
Total nonoperating income (loss) reported by an economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
75 Concept essence:NonoperatingIncomeLossPlusInterestAndDebtExpense Monetary Duration Credit Labels:
Nonoperating Income (Loss) Plus Interest and Debt Expense (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
76 Concept essence:OperatingAndNonoperatingCostsAndExpenses Monetary Duration Debit Labels:
Operating and Nonoperating Costs and Expenses (Standard Label; English)

Documentation:
Total combined operating and nonoperating costs and expenses; note that this concept does not currently exist in the US GAAP XBRL Taxonomy

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
77 Concept essence:OperatingAndNonoperatingRevenues Monetary Duration Credit Labels:
Operating and Nonoperating Revenues (Standard Label; English)

Documentation:
Total combined operating and nonoperating revenues; note that this concept does not currently exist in the US GAAP XBRL Taxonomy

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
78 Concept essence:OperatingExpenses Monetary Duration Debit Labels:
Operating Expenses (Standard Label; English)

Documentation:
Total indirect operating expenses; excludes any direct costs of revenues

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
79 Concept essence:OperatingIncomeLoss Monetary Duration Credit Labels:
Operating Income (Loss) (Standard Label; English)

Documentation:
Subtotal which reports total operating income (loss) of economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
80 Concept essence:OtherComprehensiveIncomeLoss Monetary Duration Credit Labels:
Other Comprehensive Income (Loss) (Standard Label; English)

Documentation:
Total other comprehensive income (loss) which reconciles net income (loss) to comprehensive income (loss)

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
81 Concept essence:OtherComprehensiveIncomeLossAttributableToNoncontrollingInterest Monetary Duration Credit Labels:
Other Comprehensive Income (Loss) Attributable to Noncontrolling Interest (Standard Label; English)

Documentation:
Total other comprehensive income (loss) which reconciles net income (loss) to comprehensive income (loss)

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
82 Concept essence:OtherComprehensiveIncomeLossAttributableToParent Monetary Duration Credit Labels:
Other Comprehensive Income (Loss) Attributable to Parent (Standard Label; English)

Documentation:
Total other comprehensive income (loss) which reconciles net income (loss) to comprehensive income (loss)

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
83 Concept essence:OtherNoncurrentAssetsOfRegulatedEntity Monetary Instant Debit Labels:
Other Noncurrent Assets of Regulated Entity (Standard Label; English)

Documentation:
Total other noncurrent assets of a regulated entity, excludes property, plant and equipment, current assets, and investments.

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
84 Concept essence:OtherNoncurrentLiabilitiesOfRegulatedEntity Monetary Instant Credit Labels:
Other Noncurrent Liabilities of Regulated Entity (Standard Label; English)

Documentation:
Total other noncurrent liabilities of regulated entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
85 Concept essence:OtherOperatingIncomeExpenses Monetary Duration Credit Labels:
Other Operating Income (Expenses) (Standard Label; English)

Documentation:
Total of any other operating income (loss) which is included within operating income (loss)

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
86 Concept essence:OtherThanFixedNoncurrentAssets Monetary Instant Debit Labels:
Other than Fixed Noncurrent Assets (Standard Label; English)

Documentation:
Total of all other assets other than current assets and fixed assets; used when economic entity reports fixed assets

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
87 Concept essence:ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic Monetary Duration Debit Labels:
Participating Securities, Distributed and Undistributed Earnings (Loss), Basic (Standard Label; English)

Documentation:
Total of all other adjustments related to participating securities distributed and undistributed earnings; used to arrive at net income (loss) attributable to common stockholders, basic

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
88 Concept essence:PreferredStockDividendsAndOtherAdjustments Monetary Duration Debit Labels:
Preferred Stock Dividends and Other Adjustments (Standard Label; English)

Documentation:
Total of all preferred stock dividends or other adjustments; used to arrive at net income (loss) attributable to common stockholders, basic

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
89 Concept essence:ProvisionForLoanLeaseAndOtherLosses Monetary Duration Debit Labels:
Provision For Loan, Lease, and Other Losses (Standard Label; English)

Documentation:
Total provision for loan, lease, or any other losses; used by economic entity reporting using interest-based revenues style. Used by financial institutions.

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
90 Concept essence:PublicUtilitiesPropertyPlantAndEquipmentNet Monetary Instant Debit Labels:
Public Utilities Property, Plant, and Equipment, Net (Standard Label; English)

Documentation:
Total property, plant and equipment of a regulated public utility, net.

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
91 Concept essence:RedeemableNoncontrollingInterest Monetary Instant Credit Labels:
Redeemable Noncontrolling Interest (Standard Label; English)

Documentation:
Total redeemable noncontrolling interest which is reported separate from total temporary equity by an economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
92 Concept essence:RedeemableNoncontrollingInterestCommon Monetary Instant Credit Labels:
Redeemable Noncontrolling Interest Common (Standard Label; English)

Documentation:
Total redeemable noncontrolling interest which is reported separate from total temporary equity by an economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
93 Concept essence:RedeemableNoncontrollingInterestOther Monetary Instant Credit Labels:
Redeemable Noncontrolling Interest Other (Standard Label; English)

Documentation:
Total redeemable noncontrolling interest which is reported separate from total temporary equity by an economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
94 Concept essence:RedeemableNoncontrollingInterestPreferred Monetary Instant Credit Labels:
Redeemable Noncontrolling Interest Preferred (Standard Label; English)

Documentation:
Total redeemable noncontrolling interest which is reported separate from total temporary equity by an economic entity

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
95 Concept essence:Revenues Monetary Duration Credit Labels:
Revenues (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
96 Concept essence:RevenuesExcludingInterestDividends Monetary Duration Credit Labels:
Revenues, Excluding Interest and Dividends (Standard Label; English)

Documentation:


References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
97 Concept essence:RevenuesNetInterestExpense Monetary Duration Credit Labels:
Revenues, Net of Interest Expense (Standard Label; English)

Documentation:
Used by financial institutions only. Operating revenues net of interest expense.

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
98 Concept essence:TemporaryEquity Monetary Instant Credit Labels:
Temporary Equity (Standard Label; English)

Documentation:
Total temporary equity of the economic entity; reported separately from redeemable noncontrolling interest

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
99 Concept essence:TemporaryEquityAttributableToParent Monetary Instant Credit Labels:
Temporary Equity Attributable to Parent (Standard Label; English)

Documentation:
Total temporary equity of the economic entity; reported separately from redeemable noncontrolling interest

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf
100 Concept essence:UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic Monetary Duration Credit Labels:
Undistributed Earnings (Loss) Allocated to Participating Securities, Basic (Standard Label; English)

Documentation:
Total of all preferred stock dividends or other adjustments; used to arrive at net income (loss) attributable to common stockholders, basic

References:
Charles Hoffman: http://xbrlsite.azurewebsites.net/2021/library/FundamentalAccountingConcepts.pdf

Last updated: 8/25/2022 9:32:00 AM

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