KirkHan/XBRL_Terminology · Datasets at Hugging Face

Term stringlengths 4 195	Explanation stringlengths 6 1.67k
Taxonomy architect	A person responsible for making design decisions that are applied across a taxonomy.
Taxonomy author	A person or organisation who is responsible for defining the content of a taxonomy.
Taxonomy owner	A person or organisation who is responsible for maintaining taxonomy content and taxonomy design/structure. A taxonomy owner may also be a collector, or may be a third party such as an accounting standards body.
Taxonomy component	Anything that can be defined in a taxonomy.
Taxonomy-defined dimension	A dimension that is defined by a taxonomy, as opposed to a built-in dimension. This can be defined to provide any additional qualification needed to fully identify a fact. For example, a taxonomy-defined dimension could be used to indicate that a fact relates to a specific geographic region. A taxonomy-defined dimension may be either 'explicit', in which case the taxonomy defines a list of allowed dimension values (e.g. a list of countries), or 'typed', in which case the taxonomy defines the format for dimension values (e.g. the format for a postal code).
Taxonomy element	A subset of taxonomy components which may be included in the standard tree structures, such as the presentation tree and calculation tree. This includes concepts, header and structural element. [Technical term: 'concept definition', corresponding to an XML element declaration in the xbrli:item or xbrli:tuple substitution group]
Taxonomy entry point	A taxonomy entry point identifies a subset (or 'view') of a taxonomy. Taxonomies will often provide multiple views for different, related reporting purposes. For example, a taxonomy may cater for different industries reporting under the same accounting standard. A taxonomy entry point is identified by a unique URL (or set of URLs), and is what is referenced by an XBRL report or an extension taxonomy.
Text block	A text tag that contains narrative text. In some reporting programmes, text blocks may include markup such as tables. Where a text block is used as an alternative to more granular tagging, it is referred to as a block tag.
Text tag	A fact that contains textual information. Text tags that contain narrative text are sometimes referred to as text blocks.
Validation rules	Rules that can be applied automatically to XBRL reports in order to ensure quality and interoperability. Validation rules can be either business validation rules or filing rules.
XBRL (eXtensible Business Reporting Language)	Family of specifications used for digital business reporting.
xBRL-CSV report	A type of XBRL Report that uses the simple and efficient CSV file format. Due to its compact size, xBRL-CSV is particularly well suited to tabular reports with a large number of facts.
xBRL-JSON report	A type of XBRL Report that uses the widely-supported JSON syntax. The xBRL-JSON format is designed to be simple and easy-to-consume, and is ideal for publishing XBRL data for automated consumption and analysis.
xBRL-XML report	A type of XBRL Report that uses XML syntax. The well-established xBRL-XML format is defined by the XBRL v2.1 Specification.
XBRL formula rules	Validation rules defined in a taxonomy using the XBRL Formula specification. These are applied by XBRL processors in addition to XBRL validation [Technical term: XBRL Formula Assertion]
XBRL report	A business report prepared using the XBRL standard. An XBRL report is the file that contains the data that is to be reported in an XBRL filing programme. A report refers to a specific taxonomy entry point and it is the combination of the XBRL report and the taxonomy that enables the contents of an XBRL report to be fully understood. The XBRL standard defines a number of different formats for XBRL Reports, including Inline XBRL, xBRL-XML, xBRL-CSV and xBRL-JSON. [Technical term: Instance document]
XBRL reporting template	A tabular view of a taxonomy or report that is used for presentation or data entry purposes. XBRL reporting templates can support complex, multi-dimensional reports, such as those seen in prudential reporting, and provide a business user-friendly view of the data. XBRL reporting templates are typically used in closed reporting programmes, where a template is prescribed by the collector. [At a technical level, XBRL reporting templates are defined using the Table Linkbase specification]
XBRL validation	Rules defined by the XBRL specifications that must be adhered to by all XBRL reports and taxonomies. The rules for XBRL reports ensure a base level of document validity, for example, ensuring that any concepts used in the XBRL report are defined by the corresponding taxonomy, ensuring that monetary concepts have numeric values and currency units, and that facts use combinations of dimensions that are valid according to the dimensional structure defined in the taxonomy. Additional validation rules can be defined in a taxonomy as XBRL formula rules.
Accelerated Share Repurchases, Final Price Paid Per Share	Final price paid per share for the purchase of the targeted number of shares, determined by an average market price over a fixed period of time.
Accelerated Share Repurchases, Initial Price Paid Per Share	The price paid per share to immediately purchase the targeted number of shares on the date of executing the accelerated share repurchase agreement.
Accounts Payable, Related Parties, Noncurrent	Amount of accounts payable to related parties, due after one year or beyond the normal operating cycle, if longer.
Accretion Expense, Including Asset Retirement Obligations	Amount of accretion expense, which includes, but is not limited to, accretion expense from asset retirement obligations, environmental remediation obligations, and other contingencies.
Accrual for Environmental Loss Contingencies, Undiscounted, Remainder of Fiscal Year	Undiscounted amount of the accrual for environmental loss contingencies expected to be paid in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Accrued Liabilities and Other Liabilities	Amount of obligations incurred and payable, pertaining to costs that are statutory in nature, incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include, but not limited to, taxes, interest, rent and utilities. Also includes the aggregate carrying amount of liabilities not separately disclosed.
Accumulated Capitalized Interest Costs	Amount of accumulated interest costs capitalized as part of property, plant and equipment cost basis.
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Excluding Capital Leased Assets	Cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land or leased assets).
Accumulated Other Comprehensive Income (Loss), Other than Temporary Impairment, Not Credit Loss, Net of Tax, Available-for-sale, Debt Securities	Accumulated other comprehensive loss related to portion of other than temporary impairment (OTTI) due to factors other than credit losses on debt securities categorized as available-for-sale that an entity does not intend to sell and which it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis of the debt security. The amount represented by this item is net of tax, as applicable.
Accumulated Other Comprehensive Income (Loss), Other than Temporary Impairment, Not Credit Loss, Net of Tax, Debt Securities	Total of accumulated other comprehensive loss related to that portion of other than temporary impairment (OTTI) due to factors other than credit losses on debt securities categorized either as available-for-sale or held-to-maturity that an entity does not intend to sell and which it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis of the debt security. The amount represented by this item is net of tax, as applicable.
Accumulated Other Comprehensive Income (Loss), Other than Temporary Impairment, Not Credit Loss, Net of Tax, Held-to-maturity, Debt Securities	Accumulated other comprehensive loss related to portion of other than temporary impairment (OTTI) due to factors other than credit losses on debt securities categorized as held-to-maturity that an entity does not intend to sell and which it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis of the debt security. The amount represented by this item is net of tax, as applicable.
Acquisition Cost Ratio	Ratio of non-life acquisition costs to non-life net premiums earned.
Acquisition Costs, Period Cost	The capitalized costs incurred during the period (excluded from amortization) to purchase, lease or otherwise acquire an unproved property, including costs of lease bonuses and options to purchase or lease properties, the portion of costs applicable to minerals when land including mineral rights is purchased in fee, brokers' fees, recording fees, legal costs, and other costs incurred in acquiring properties.
Additions to Contract Holders Funds	The cash inflow from a segregated fund account during the period.
Adjustments Related to Tax Withholding for Share-based Compensation	The amount of adjustment to stockholders' equity associated with an employee's income tax withholding obligation as part of a net-share settlement of a share-based award.
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs	Amount of decrease in additional paid in capital (APIC) resulting from direct costs associated with issuing stock. Includes, but is not limited to, legal and accounting fees and direct costs associated with stock issues under a shelf registration.
Adjustments to Additional Paid in Capital, Income Tax Benefit from Share-based Compensation	Amount of increase in additional paid in capital (APIC) resulting from a tax benefit associated with share-based compensation plan other than an employee stock ownership plan (ESOP). Includes, but is not limited to, excess tax benefit.
Adjustments to Additional Paid in Capital, Warrant Issued	Amount of increase in additional paid in capital (APIC) resulting from the issuance of warrants. Includes allocation of proceeds of debt securities issued with detachable stock purchase warrants.
Administrative Fees Expense	Amount of expense for administrative services provided to the limited liability company (LLC) or limited partnership (LP) by the managing member or general partner, affiliate of managing member or general partner, or affiliate of LLC or LP, for example, but not limited to, salaries, rent, or overhead costs.
Allocated Share-based Compensation Expense	Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.
Allowance for Doubtful Accounts Receivable, Recoveries	Amount of recoveries of receivables doubtful of collection that were previously charged off.
Allowance for Doubtful Accounts Receivable, Write-offs	Amount of direct write-downs of accounts receivable charged against the allowance.
Allowance for Loan and Lease Loss, Recovery of Bad Debts	Amount of recovery of loans and lease receivables which had previously been fully or partially written-off as bad debts.
Alternative Excess Net Capital	The amount of net capital in excess of the alternative minimum required net capital.
Alternative Net Capital Requirement	Amount of net capital requirement computed under the alternative method allowed under regulatory reporting requirements.
Amortization Expense Per Dollar of Gross Revenue	Amortization computed on the basis of current gross revenues (excluding royalty payments and net profits disbursements) from production in relation to future gross revenues, based on current prices (including consideration of changes in existing prices provided only by contractual arrangements), from estimated production of proved oil and gas reserves.
Amortization Expense Per Physical Unit of Production	Amortization computed on the basis of physical units, with oil and gas converted to a common unit of measure on the basis of their approximate relative energy content.
Amortization of Below Market Lease	Amount of amortization of acquired leases acquired as part of a real property acquisition at below market lease rate with a finite life.
Amortization of ESOP Award	Value of shares committed to be released under an Employee Stock Ownership Plan (ESOP).
Amortization of Lease Incentives	Amount of amortization of lease incentive costs incurred by the lessor for the benefit of the lessee.
Amortization of Mortgage Servicing Rights (MSRs)	The periodic amortization (in proportion to and over the period of estimated net servicing income or loss) of capitalized servicing rights, which contractually entitle the servicer to receive fees and ancillary revenues for performing billing, collection, disbursement and recordkeeping services in connection with a mortgage portfolio. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.
Amortization of Value of Business Acquired (VOBA)	The adjustment that represents the periodic charge against earnings to reduce the value of business acquired (VOBA) over the expected life of the underlying insurance contracts. VOBA reflects the estimated fair value of a life insurance business in force and represents the portion of the cost to acquire the business that is allocated to the value of the right to receive future cash flows from insurance contracts existing at the date of acquisition. Such value is the present value of the actuarially determined projected cash flows for the acquired policies. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.
Amount of Regulatory Assistance Received	Amount of regulatory assistance received from a federal regulatory agency in conjunction with either an acquisition of a troubled financial institution, transfer of nonperforming assets to a newly-formed entity, or other reorganization.
Antidilutive Securities Excluded from Computation of Net Income, Per Outstanding Unit, Amount	Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic net Income or Loss per outstanding limited partnership unit in the future and that were not included in the computation of diluted net income per limited partnership unit, because to do so would increase net income per unit amounts or decrease loss per unit amounts for the period presented.
Area of Land	Area of land held.
Area of Real Estate Property	Area of a real estate property.
Assets Designated to Closed Block, Accrued Investment Income	Amount of accrued investment income held by the closed block.
Assets Designated to Closed Block, Deferred Tax Asset, Net	Amount, after valuation allowance and deferred tax liability, of deferred tax asset pertaining to the closed block.
Assets Designated to Closed Block, Income Tax Receivable	Amount of tax refunds receivable held by the closed block.
Assets Designated to Closed Block, Investments	Amount of investments held by the closed block.
Assets Designated to Closed Block, Other Closed Block Assets	Amount of other assets held by the closed block. Excludes other investments.
Assets Designated to Closed Block, Other Investments	Amount of other investments held by the closed block.
Assets Designated to Closed Block, Other Long-term Investments	Amount of other long-term investments held by the closed block.
Assets Designated to Closed Block, Other Short-term Investments	Amount of other short-term investments held by the closed block.
Assets Designated to Closed Block, Premiums and Other Receivables, Net	Amount, after the allowance for doubtful accounts, of premium and other receivables held by the closed block.
Assets Designated to Closed Block, Trading Securities, Debt	Amount of investments in debt securities classified as trading that are held by the closed block.
Assets, Fair Value Disclosure	Fair value portion of probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.
Assets Held-for-sale, Long Lived, Fair Value Disclosure	Fair value portion of assets classified as held for sale.
Assets Sold under Agreements to Repurchase, Carrying Amount	Carrying amount of assets sold under agreements to repurchase when the carrying amount (or market value, if higher than the carrying amount) of securities or other assets sold under repurchase agreements exceeds 10 percent of total assets.
Assets Sold under Agreements to Repurchase, Interest Rate	Interest rate on the amount to be repaid to the counterparty to the repurchase agreement when the carrying amount (or market value, if higher than the carrying amount) of securities or other assets sold under the repurchase agreement exceeds 10 percent of total assets.
Assets Sold under Agreements to Repurchase, Market Value	Market value of assets sold under agreements to repurchase when the carrying amount (or market value, if higher than the carrying amount) of securities or other assets sold under repurchase agreements exceeds 10 percent of total assets.
Assets Sold under Agreements to Repurchase, Repurchase Liability	Amount to be repaid to the counterparty to the repurchase agreement when the carrying amount (or market value, if higher than the carrying amount) of securities or other assets sold under the repurchase agreement exceeds 10 percent of total assets.
Assets that Continue to be Recognized, Securitized or Asset-backed Financing Arrangement Assets and any Other Financial Assets Managed Together, Net Credit Losses During Period	Amount of net credit losses charged off.
Assumed Premiums Earned	Amount of earned premiums assumed from other entities.
Assumption for Fair Value of Assets or Liabilities that relate to Transferor's Continuing Involvement, Discount Rate	Discount rate which is used to value residual cash flows generated by financial assets of a securitization, asset-backed financing arrangement, or similar transfer regardless of when the transfer occurred.
Assumption for Fair Value of Assets or Liabilities that relate to Transferor's Continuing Involvement, Expected Credit Losses	Rate at which principal will not be repaid on securitized financial assets regardless of when the transfer occurred.
Assumption for Fair Value of Assets or Liabilities that relate to Transferor's Continuing Involvement, Prepayment Speed	Estimated rate of prepayment of principal on financial assets regardless of when the transfer occurred.
Assumption for Fair Value of Assets or Liabilities that relate to Transferor's Continuing Involvement, Static Pool Losses	The effect of expected static pool losses on the fair value of interests that continue to be held by the transferor. Expected static pool losses can be calculated by summing the actual and projected future credit losses and dividing the sum by the original balance of the pool of assets.
Fair Value Assumption, Date of Securitization or Asset-backed Financing Arrangement, Transferor's Continuing Involvement, Servicing Assets or Liabilities, Discount Rate	Discount rate which is used to value residual cash flows generated by financial assets of the securitization, asset-backed financing arrangement, or similar transfer for initial fair value measurement.
Fair Value Assumption, Date of Securitization or Asset-backed Financing Arrangement, Transferor's Continuing Involvement, Servicing Assets or Liabilities, Expected Credit Losses	Rate at which principal will not be repaid on securitized financial assets, including for example, but not limited to, expected static pool losses for initial fair value measurement.
Fair Value Assumption, Date of Securitization or Asset-backed Financing Arrangement, Transferor's Continuing Involvement, Servicing Assets or Liabilities, Prepayment Speed	Estimated rate of prepayment of principal on financial assets for initial fair value measurement.
Auction Rate Securities, Noncurrent	Amount of securities that are debt instruments (corporate or municipal bonds) that typically have long-term nominal maturities for which the interest rate is reset through an auction process.
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax	Amount before tax of unrealized gain in accumulated other comprehensive income (AOCI) on investments in debt securities classified as available-for-sale.
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	Amount before tax of unrealized loss in accumulated other comprehensive income (AOCI) on investments in debt securities classified as available-for-sale.
Available-for-sale Debt Securities Gross Unrealized Gain	Amount of unrealized gain before deducting unrealized loss on investments in debt securities classified as available-for-sale securities.
Available-for-sale Debt Securities, Gross Unrealized Loss	Amount of unrealized loss before deducting unrealized gain on investments in available-for-sale debt securities.
Available-for-sale Equity Securities, Accumulated Gross Unrealized Gain, before Tax	Amount before tax of unrealized gain in accumulated other comprehensive income (AOCI) on investments in equity securities classified as available-for-sale.
Available-for-sale Equity Securities, Accumulated Gross Unrealized Loss, before Tax	Amount before tax of unrealized loss in accumulated other comprehensive income (AOCI) on investments in equity securities classified as available-for-sale.
Available-for-sale Equity Securities, Gross Unrealized Gain	Amount of unrealized gain before deducting unrealized loss on investments in equity securities classified as available-for-sale securities.
Available-for-sale Equity Securities, Gross Unrealized Loss	Amount of unrealized loss before deducting unrealized gain on investments in available-for-sale equity securities.
Available-for-sale Securities, Accumulated Gross Unrealized Gain, before Tax	Amount before tax of unrealized gain in accumulated other comprehensive income (AOCI) on investments in debt and equity securities classified as available-for-sale.
Available-for-sale Securities, Accumulated Gross Unrealized Loss, before Tax	Amount before tax of unrealized loss in accumulated other comprehensive income (AOCI) on investments in debt and equity securities classified as available-for-sale.
Available-for-sale Securities, Amortized Cost Basis	This item represents the cost of debt and equity securities, which are categorized neither as held-to-maturity nor trading, net of adjustments including accretion, amortization, collection of cash, previous other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments recognized, as defined), and fair value hedge accounting adjustments, if any.
Available-for-sale Securities and Held-to-maturity Securities	Amount of debt and equity financial instruments classified as either held-to-maturity or available-for-sale.
Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	Amount of accumulated unrealized loss on investments in debt and equity securities classified as available-for-sale that have been in a continuous loss position for twelve months or longer.
Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss	Amount of accumulated unrealized loss on investments in debt and equity securities classified as available-for-sale in a continuous loss position.
Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value	This item represents the aggregate fair value of investments in debt and equity securities in an unrealized loss position which are categorized neither as held-to-maturity nor trading securities.
Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	Amount of accumulated unrealized loss on investments in debt and equity securities classified as available-for-sale that have been in a continuous loss position for less than twelve months.
Available-for-sale Securities, Debt Maturities, Next Rolling Twelve Months, Amortized Cost Basis	Amount after adjustments of available-for-sale debt securities at cost, maturing in the next rolling twelve months following the latest balance sheet. Adjustments include, but are not limited to, accretion, amortization, collection of cash, previous other-than-temporary impairments (OTTI) recognized in earnings less cumulative-effect adjustments and fair value hedge accounting adjustments. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Available-for-sale Securities, Debt Maturities, Next Rolling Twelve Months, Fair Value	Fair value of available-for-sale debt securities maturing in the next rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.
Available-for-sale Securities, Debt Maturities, Remainder of Fiscal Year, Amortized Cost Basis	Amount after adjustments of available-for-sale debt securities at cost, maturing in the remainder of the fiscal year following the latest fiscal year. Adjustments include, but are not limited to, accretion, amortization, collection of cash, previous other-than-temporary impairments (OTTI) recognized in earnings less cumulative-effect adjustments, and fair value hedge accounting adjustments. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.

Taxonomy architect

A person responsible for making design decisions that are applied across a taxonomy.

Taxonomy author

A person or organisation who is responsible for defining the content of a taxonomy.

Taxonomy owner

A person or organisation who is responsible for maintaining taxonomy content and taxonomy design/structure. A taxonomy owner may also be a collector, or may be a third party such as an accounting standards body.

Taxonomy component

Anything that can be defined in a taxonomy.

Taxonomy-defined dimension

A dimension that is defined by a taxonomy, as opposed to a built-in dimension. This can be defined to provide any additional qualification needed to fully identify a fact. For example, a taxonomy-defined dimension could be used to indicate that a fact relates to a specific geographic region. A taxonomy-defined dimension may be either 'explicit', in which case the taxonomy defines a list of allowed dimension values (e.g. a list of countries), or 'typed', in which case the taxonomy defines the format for dimension values (e.g. the format for a postal code).

Taxonomy element

A subset of taxonomy components which may be included in the standard tree structures, such as the presentation tree and calculation tree. This includes concepts, header and structural element. [Technical term: 'concept definition', corresponding to an XML element declaration in the xbrli:item or xbrli:tuple substitution group]

Taxonomy entry point

A taxonomy entry point identifies a subset (or 'view') of a taxonomy. Taxonomies will often provide multiple views for different, related reporting purposes. For example, a taxonomy may cater for different industries reporting under the same accounting standard. A taxonomy entry point is identified by a unique URL (or set of URLs), and is what is referenced by an XBRL report or an extension taxonomy.

Text block

A text tag that contains narrative text. In some reporting programmes, text blocks may include markup such as tables. Where a text block is used as an alternative to more granular tagging, it is referred to as a block tag.

Text tag

A fact that contains textual information. Text tags that contain narrative text are sometimes referred to as text blocks.

Validation rules

Rules that can be applied automatically to XBRL reports in order to ensure quality and interoperability. Validation rules can be either business validation rules or filing rules.

XBRL (eXtensible Business Reporting Language)

Family of specifications used for digital business reporting.

xBRL-CSV report

A type of XBRL Report that uses the simple and efficient CSV file format. Due to its compact size, xBRL-CSV is particularly well suited to tabular reports with a large number of facts.

xBRL-JSON report

A type of XBRL Report that uses the widely-supported JSON syntax. The xBRL-JSON format is designed to be simple and easy-to-consume, and is ideal for publishing XBRL data for automated consumption and analysis.

xBRL-XML report

A type of XBRL Report that uses XML syntax. The well-established xBRL-XML format is defined by the XBRL v2.1 Specification.

XBRL formula rules

Validation rules defined in a taxonomy using the XBRL Formula specification. These are applied by XBRL processors in addition to XBRL validation [Technical term: XBRL Formula Assertion]

XBRL report

A business report prepared using the XBRL standard. An XBRL report is the file that contains the data that is to be reported in an XBRL filing programme. A report refers to a specific taxonomy entry point and it is the combination of the XBRL report and the taxonomy that enables the contents of an XBRL report to be fully understood. The XBRL standard defines a number of different formats for XBRL Reports, including Inline XBRL, xBRL-XML, xBRL-CSV and xBRL-JSON. [Technical term: Instance document]

XBRL reporting template

A tabular view of a taxonomy or report that is used for presentation or data entry purposes. XBRL reporting templates can support complex, multi-dimensional reports, such as those seen in prudential reporting, and provide a business user-friendly view of the data. XBRL reporting templates are typically used in closed reporting programmes, where a template is prescribed by the collector. [At a technical level, XBRL reporting templates are defined using the Table Linkbase specification]

XBRL validation

Rules defined by the XBRL specifications that must be adhered to by all XBRL reports and taxonomies. The rules for XBRL reports ensure a base level of document validity, for example, ensuring that any concepts used in the XBRL report are defined by the corresponding taxonomy, ensuring that monetary concepts have numeric values and currency units, and that facts use combinations of dimensions that are valid according to the dimensional structure defined in the taxonomy. Additional validation rules can be defined in a taxonomy as XBRL formula rules.

Accelerated Share Repurchases, Final Price Paid Per Share

Final price paid per share for the purchase of the targeted number of shares, determined by an average market price over a fixed period of time.

Accelerated Share Repurchases, Initial Price Paid Per Share

The price paid per share to immediately purchase the targeted number of shares on the date of executing the accelerated share repurchase agreement.

Accounts Payable, Related Parties, Noncurrent

Amount of accounts payable to related parties, due after one year or beyond the normal operating cycle, if longer.

Accretion Expense, Including Asset Retirement Obligations

Amount of accretion expense, which includes, but is not limited to, accretion expense from asset retirement obligations, environmental remediation obligations, and other contingencies.

Accrual for Environmental Loss Contingencies, Undiscounted, Remainder of Fiscal Year

Undiscounted amount of the accrual for environmental loss contingencies expected to be paid in the remainder of the fiscal year following the latest fiscal year. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.

Accrued Liabilities and Other Liabilities

Amount of obligations incurred and payable, pertaining to costs that are statutory in nature, incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include, but not limited to, taxes, interest, rent and utilities. Also includes the aggregate carrying amount of liabilities not separately disclosed.

Accumulated Capitalized Interest Costs

Amount of accumulated interest costs capitalized as part of property, plant and equipment cost basis.

Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment

Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.

Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Excluding Capital Leased Assets

Cumulative amount of depreciation, depletion and amortization (related to property, plant and equipment, but not including land or leased assets).

Accumulated Other Comprehensive Income (Loss), Other than Temporary Impairment, Not Credit Loss, Net of Tax, Available-for-sale, Debt Securities

Accumulated other comprehensive loss related to portion of other than temporary impairment (OTTI) due to factors other than credit losses on debt securities categorized as available-for-sale that an entity does not intend to sell and which it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis of the debt security. The amount represented by this item is net of tax, as applicable.

Accumulated Other Comprehensive Income (Loss), Other than Temporary Impairment, Not Credit Loss, Net of Tax, Debt Securities

Total of accumulated other comprehensive loss related to that portion of other than temporary impairment (OTTI) due to factors other than credit losses on debt securities categorized either as available-for-sale or held-to-maturity that an entity does not intend to sell and which it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis of the debt security. The amount represented by this item is net of tax, as applicable.

Accumulated Other Comprehensive Income (Loss), Other than Temporary Impairment, Not Credit Loss, Net of Tax, Held-to-maturity, Debt Securities

Accumulated other comprehensive loss related to portion of other than temporary impairment (OTTI) due to factors other than credit losses on debt securities categorized as held-to-maturity that an entity does not intend to sell and which it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis of the debt security. The amount represented by this item is net of tax, as applicable.

Acquisition Cost Ratio

Ratio of non-life acquisition costs to non-life net premiums earned.

Acquisition Costs, Period Cost

The capitalized costs incurred during the period (excluded from amortization) to purchase, lease or otherwise acquire an unproved property, including costs of lease bonuses and options to purchase or lease properties, the portion of costs applicable to minerals when land including mineral rights is purchased in fee, brokers' fees, recording fees, legal costs, and other costs incurred in acquiring properties.

Additions to Contract Holders Funds

The cash inflow from a segregated fund account during the period.

Adjustments Related to Tax Withholding for Share-based Compensation

The amount of adjustment to stockholders' equity associated with an employee's income tax withholding obligation as part of a net-share settlement of a share-based award.

Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs

Amount of decrease in additional paid in capital (APIC) resulting from direct costs associated with issuing stock. Includes, but is not limited to, legal and accounting fees and direct costs associated with stock issues under a shelf registration.

Adjustments to Additional Paid in Capital, Income Tax Benefit from Share-based Compensation

Amount of increase in additional paid in capital (APIC) resulting from a tax benefit associated with share-based compensation plan other than an employee stock ownership plan (ESOP). Includes, but is not limited to, excess tax benefit.

Adjustments to Additional Paid in Capital, Warrant Issued

Amount of increase in additional paid in capital (APIC) resulting from the issuance of warrants. Includes allocation of proceeds of debt securities issued with detachable stock purchase warrants.

Administrative Fees Expense

Amount of expense for administrative services provided to the limited liability company (LLC) or limited partnership (LP) by the managing member or general partner, affiliate of managing member or general partner, or affiliate of LLC or LP, for example, but not limited to, salaries, rent, or overhead costs.

Allocated Share-based Compensation Expense

Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.

Allowance for Doubtful Accounts Receivable, Recoveries

Amount of recoveries of receivables doubtful of collection that were previously charged off.

Allowance for Doubtful Accounts Receivable, Write-offs

Amount of direct write-downs of accounts receivable charged against the allowance.

Allowance for Loan and Lease Loss, Recovery of Bad Debts

Amount of recovery of loans and lease receivables which had previously been fully or partially written-off as bad debts.

Alternative Excess Net Capital

The amount of net capital in excess of the alternative minimum required net capital.

Alternative Net Capital Requirement

Amount of net capital requirement computed under the alternative method allowed under regulatory reporting requirements.

Amortization Expense Per Dollar of Gross Revenue

Amortization computed on the basis of current gross revenues (excluding royalty payments and net profits disbursements) from production in relation to future gross revenues, based on current prices (including consideration of changes in existing prices provided only by contractual arrangements), from estimated production of proved oil and gas reserves.

Amortization Expense Per Physical Unit of Production

Amortization computed on the basis of physical units, with oil and gas converted to a common unit of measure on the basis of their approximate relative energy content.

Amortization of Below Market Lease

Amount of amortization of acquired leases acquired as part of a real property acquisition at below market lease rate with a finite life.

Amortization of ESOP Award

Value of shares committed to be released under an Employee Stock Ownership Plan (ESOP).

Amortization of Lease Incentives

Amount of amortization of lease incentive costs incurred by the lessor for the benefit of the lessee.

Amortization of Mortgage Servicing Rights (MSRs)

The periodic amortization (in proportion to and over the period of estimated net servicing income or loss) of capitalized servicing rights, which contractually entitle the servicer to receive fees and ancillary revenues for performing billing, collection, disbursement and recordkeeping services in connection with a mortgage portfolio. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

Amortization of Value of Business Acquired (VOBA)

The adjustment that represents the periodic charge against earnings to reduce the value of business acquired (VOBA) over the expected life of the underlying insurance contracts. VOBA reflects the estimated fair value of a life insurance business in force and represents the portion of the cost to acquire the business that is allocated to the value of the right to receive future cash flows from insurance contracts existing at the date of acquisition. Such value is the present value of the actuarially determined projected cash flows for the acquired policies. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

Amount of Regulatory Assistance Received

Amount of regulatory assistance received from a federal regulatory agency in conjunction with either an acquisition of a troubled financial institution, transfer of nonperforming assets to a newly-formed entity, or other reorganization.

Antidilutive Securities Excluded from Computation of Net Income, Per Outstanding Unit, Amount

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic net Income or Loss per outstanding limited partnership unit in the future and that were not included in the computation of diluted net income per limited partnership unit, because to do so would increase net income per unit amounts or decrease loss per unit amounts for the period presented.

Area of Land

Area of land held.

Area of Real Estate Property

Area of a real estate property.

Assets Designated to Closed Block, Accrued Investment Income

Amount of accrued investment income held by the closed block.

Assets Designated to Closed Block, Deferred Tax Asset, Net

Amount, after valuation allowance and deferred tax liability, of deferred tax asset pertaining to the closed block.

Assets Designated to Closed Block, Income Tax Receivable

Amount of tax refunds receivable held by the closed block.

Assets Designated to Closed Block, Investments

Amount of investments held by the closed block.

Assets Designated to Closed Block, Other Closed Block Assets

Amount of other assets held by the closed block. Excludes other investments.

Assets Designated to Closed Block, Other Investments

Amount of other investments held by the closed block.

Assets Designated to Closed Block, Other Long-term Investments

Amount of other long-term investments held by the closed block.

Assets Designated to Closed Block, Other Short-term Investments

Amount of other short-term investments held by the closed block.

Assets Designated to Closed Block, Premiums and Other Receivables, Net

Amount, after the allowance for doubtful accounts, of premium and other receivables held by the closed block.

Assets Designated to Closed Block, Trading Securities, Debt

Amount of investments in debt securities classified as trading that are held by the closed block.

Assets, Fair Value Disclosure

Fair value portion of probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

Assets Held-for-sale, Long Lived, Fair Value Disclosure

Fair value portion of assets classified as held for sale.

Assets Sold under Agreements to Repurchase, Carrying Amount

Carrying amount of assets sold under agreements to repurchase when the carrying amount (or market value, if higher than the carrying amount) of securities or other assets sold under repurchase agreements exceeds 10 percent of total assets.

Assets Sold under Agreements to Repurchase, Interest Rate

Interest rate on the amount to be repaid to the counterparty to the repurchase agreement when the carrying amount (or market value, if higher than the carrying amount) of securities or other assets sold under the repurchase agreement exceeds 10 percent of total assets.

Assets Sold under Agreements to Repurchase, Market Value

Market value of assets sold under agreements to repurchase when the carrying amount (or market value, if higher than the carrying amount) of securities or other assets sold under repurchase agreements exceeds 10 percent of total assets.

Assets Sold under Agreements to Repurchase, Repurchase Liability

Amount to be repaid to the counterparty to the repurchase agreement when the carrying amount (or market value, if higher than the carrying amount) of securities or other assets sold under the repurchase agreement exceeds 10 percent of total assets.

Assets that Continue to be Recognized, Securitized or Asset-backed Financing Arrangement Assets and any Other Financial Assets Managed Together, Net Credit Losses During Period

Amount of net credit losses charged off.

Assumed Premiums Earned

Amount of earned premiums assumed from other entities.

Assumption for Fair Value of Assets or Liabilities that relate to Transferor's Continuing Involvement, Discount Rate

Discount rate which is used to value residual cash flows generated by financial assets of a securitization, asset-backed financing arrangement, or similar transfer regardless of when the transfer occurred.

Assumption for Fair Value of Assets or Liabilities that relate to Transferor's Continuing Involvement, Expected Credit Losses

Rate at which principal will not be repaid on securitized financial assets regardless of when the transfer occurred.

Assumption for Fair Value of Assets or Liabilities that relate to Transferor's Continuing Involvement, Prepayment Speed

Estimated rate of prepayment of principal on financial assets regardless of when the transfer occurred.

Assumption for Fair Value of Assets or Liabilities that relate to Transferor's Continuing Involvement, Static Pool Losses

The effect of expected static pool losses on the fair value of interests that continue to be held by the transferor. Expected static pool losses can be calculated by summing the actual and projected future credit losses and dividing the sum by the original balance of the pool of assets.

Fair Value Assumption, Date of Securitization or Asset-backed Financing Arrangement, Transferor's Continuing Involvement, Servicing Assets or Liabilities, Discount Rate

Discount rate which is used to value residual cash flows generated by financial assets of the securitization, asset-backed financing arrangement, or similar transfer for initial fair value measurement.

Fair Value Assumption, Date of Securitization or Asset-backed Financing Arrangement, Transferor's Continuing Involvement, Servicing Assets or Liabilities, Expected Credit Losses

Rate at which principal will not be repaid on securitized financial assets, including for example, but not limited to, expected static pool losses for initial fair value measurement.

Fair Value Assumption, Date of Securitization or Asset-backed Financing Arrangement, Transferor's Continuing Involvement, Servicing Assets or Liabilities, Prepayment Speed

Estimated rate of prepayment of principal on financial assets for initial fair value measurement.

Auction Rate Securities, Noncurrent

Amount of securities that are debt instruments (corporate or municipal bonds) that typically have long-term nominal maturities for which the interest rate is reset through an auction process.

Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax

Amount before tax of unrealized gain in accumulated other comprehensive income (AOCI) on investments in debt securities classified as available-for-sale.

Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax

Amount before tax of unrealized loss in accumulated other comprehensive income (AOCI) on investments in debt securities classified as available-for-sale.

Available-for-sale Debt Securities Gross Unrealized Gain

Amount of unrealized gain before deducting unrealized loss on investments in debt securities classified as available-for-sale securities.

Available-for-sale Debt Securities, Gross Unrealized Loss

Amount of unrealized loss before deducting unrealized gain on investments in available-for-sale debt securities.

Available-for-sale Equity Securities, Accumulated Gross Unrealized Gain, before Tax

Amount before tax of unrealized gain in accumulated other comprehensive income (AOCI) on investments in equity securities classified as available-for-sale.

Available-for-sale Equity Securities, Accumulated Gross Unrealized Loss, before Tax

Amount before tax of unrealized loss in accumulated other comprehensive income (AOCI) on investments in equity securities classified as available-for-sale.

Available-for-sale Equity Securities, Gross Unrealized Gain

Amount of unrealized gain before deducting unrealized loss on investments in equity securities classified as available-for-sale securities.

Available-for-sale Equity Securities, Gross Unrealized Loss

Amount of unrealized loss before deducting unrealized gain on investments in available-for-sale equity securities.

Available-for-sale Securities, Accumulated Gross Unrealized Gain, before Tax

Amount before tax of unrealized gain in accumulated other comprehensive income (AOCI) on investments in debt and equity securities classified as available-for-sale.

Available-for-sale Securities, Accumulated Gross Unrealized Loss, before Tax

Amount before tax of unrealized loss in accumulated other comprehensive income (AOCI) on investments in debt and equity securities classified as available-for-sale.

Available-for-sale Securities, Amortized Cost Basis

This item represents the cost of debt and equity securities, which are categorized neither as held-to-maturity nor trading, net of adjustments including accretion, amortization, collection of cash, previous other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments recognized, as defined), and fair value hedge accounting adjustments, if any.

Available-for-sale Securities and Held-to-maturity Securities

Amount of debt and equity financial instruments classified as either held-to-maturity or available-for-sale.

Available-for-sale Securities, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss

Amount of accumulated unrealized loss on investments in debt and equity securities classified as available-for-sale that have been in a continuous loss position for twelve months or longer.

Available-for-sale Securities, Continuous Unrealized Loss Position, Accumulated Loss

Amount of accumulated unrealized loss on investments in debt and equity securities classified as available-for-sale in a continuous loss position.

Available-for-sale Securities, Continuous Unrealized Loss Position, Fair Value

This item represents the aggregate fair value of investments in debt and equity securities in an unrealized loss position which are categorized neither as held-to-maturity nor trading securities.

Available-for-sale Securities, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss

Amount of accumulated unrealized loss on investments in debt and equity securities classified as available-for-sale that have been in a continuous loss position for less than twelve months.

Available-for-sale Securities, Debt Maturities, Next Rolling Twelve Months, Amortized Cost Basis

Amount after adjustments of available-for-sale debt securities at cost, maturing in the next rolling twelve months following the latest balance sheet. Adjustments include, but are not limited to, accretion, amortization, collection of cash, previous other-than-temporary impairments (OTTI) recognized in earnings less cumulative-effect adjustments and fair value hedge accounting adjustments. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.

Available-for-sale Securities, Debt Maturities, Next Rolling Twelve Months, Fair Value

Fair value of available-for-sale debt securities maturing in the next rolling twelve months following the latest balance sheet. For interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.

Available-for-sale Securities, Debt Maturities, Remainder of Fiscal Year, Amortized Cost Basis

Amount after adjustments of available-for-sale debt securities at cost, maturing in the remainder of the fiscal year following the latest fiscal year. Adjustments include, but are not limited to, accretion, amortization, collection of cash, previous other-than-temporary impairments (OTTI) recognized in earnings less cumulative-effect adjustments, and fair value hedge accounting adjustments. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.