Concepts

# Label Data Type Period Type Balance Type Prefix Standard label, Documentation, References, Concept name Count
1 Assets Monetary As Of (instant) Debit core
Filer label: Assets
Documentation: Assets are resources with present service capacity that the government presently controls.
References:
Publisher Reference Name Reference Information
GASB Concept Statement
Paragraph: 8
URIDate: 2019-10-31
Number: 4
Name: core:Assets
3
2 Change in Net Position Monetary For Period (duration) Credit core
Filer label: Change in Net Position
Documentation: Comprehensive income is the change in equity of a business enterprise during a period from transactions and other events and circumstances from nonowner sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.
References:
Publisher Reference Name Reference Information
GASB Concept Statement
Paragraph: 8
URIDate: 2019-10-31
Number: 4
4
3 Deferred Inflow of Resources Monetary As Of (instant) Credit core
Filer label: Deferred Inflow of Resources
Documentation: Liabilities are present obligations to sacrifice resources that the government has little or no discretion to avoid.
References: NONE
3
4 Deferred Outflow of Resources Monetary As Of (instant) Debit core
Filer label: Deferred Outflow of Resources
Documentation: Assets are resources with present service capacity that the government presently controls.
References: NONE
3
5 Inflow of Resources Monetary For Period (duration) Credit core
Filer label: Inflow of Resources
Documentation: Revenues are inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the entity’s ongoing major or central operations.
References:
Publisher Reference Name Reference Information
GASB Concept Statement
Chapter:
Paragraph: 8
URIDate: 2019-10-31
Section:
Number: 4
3
6 Liabilities Monetary As Of (instant) Credit core
Filer label: Liabilities
Documentation: Liabilities are present obligations to sacrifice resources that the government has little or no discretion to avoid.
References:
Publisher Reference Name Reference Information
GASB Concept Statement
Chapter:
Paragraph: 17
URIDate: 2019-10-31
Section:
Number: 4
3
7 Net Position Monetary As Of (instant) Credit core
Filer label: Net Position
Documentation: Net position is the residual of all other elements presented in a statement of financial position.
References:
Publisher Reference Name Reference Information
GASB Concept Statement
Chapter:
Paragraph: 36
URIDate: 2019-10-31
Section:
Subparagraph:
Number: 4
4
8 Other Decrease in Net Position Monetary For Period (duration) Debit core
Filer label: Other Decrease in Net Position
Documentation: Distributions to owners are decreases in equity of a particular business enterprise resulting from transferring assets, rendering services, or incurring liabilities by the enterprise to owners. Distributions to owners decrease ownership interest (or equity) in an enterprise.
References:
Publisher Reference Name Reference Information
GASB Concept Statement
Chapter:
Paragraph: 8
URIDate: 2019-10-31
Section:
Subparagraph:
Number: 4
2
9 Other Increase in Net Position Monetary For Period (duration) Credit core
Filer label: Other Increase in Net Position
Documentation: Investments by owners are increases in equity of a particular business enterprise resulting from transfers to it from other entities of something valuable to obtain or increase ownership interests (or equity) in it. Assets are most commonly received as investments by owners, but that which is received may also include services or satisfaction or conversion of liabilities of the enterprise.
References:
Publisher Reference Name Reference Information
GASB Concept Statement
Chapter:
Paragraph: 8
URIDate: 2019-10-31
Section:
Subparagraph:
Number: 4
2
10 Outflow of Resources Monetary For Period (duration) Debit core
Filer label: Outflow of Resources
Documentation: Expenses are outflows or other using up of assets or incurrences of liabilities (or a combination of both) from delivering or producing goods, rendering services, or carrying out other activities that constitute the entity’s ongoing major or central operations.
References:
Publisher Reference Name Reference Information
GASB Concept Statement
Chapter:
Paragraph: 8
URIDate: 2019-10-31
Section:
Number: 4
3