Accounting Standards Codification: 270 - Interim Reporting | ASC | GAAP Plus

# Reference Report Element
1 270 10 50 6A Cost of Goods Sold, Sales-type Lease
2 270 10 50 6A Direct Financing Lease, Revenue
3 270 10 50 6A Direct Financing Lease, Variable Lease Income
4 270 10 50 6A Operating Lease, Lease Income, Lease Payments
5 270 10 50 6A Operating Lease, Variable Lease Income
6 270 10 50 6A Operating Lease, Lease Income
7 270 10 50 6A Operating Lease, Lease Income [Table Text Block]
8 270 10 50 6A Sales-type Lease, Variable Lease Income
9 270 10 50 6A Direct Financing Lease, Selling Loss
10 270 10 50 6A Direct Financing Lease, Lease Income [Table Text Block]
11 270 10 50 6A Direct Financing Lease, Interest Income
12 270 10 50 6A Direct Financing Lease, Lease Income
13 270 10 50 6A Sales-type Lease, Lease Income [Table Text Block]
14 270 10 50 6A Sales-type Lease, Interest Income, Unguaranteed Residual Asset
15 270 10 50 6A Sales-type Lease, Revenue
16 270 10 50 6A Sales-type Lease, Selling Profit (Loss)
17 270 10 50 6A Sales-type Lease, Interest Income
18 270 10 50 6A Sales-type Lease, Lease Income
19 270 10 50 6A Sales-type Lease, Interest Income, Lease Receivable
20 270 10 50 6A Cost of Goods Sold, Direct Financing Lease
21 270 10 S99 1 (a)(5) Schedule of Capitalization, Long-term Debt [Table]
22 270 10 S99 1 (a)(5) Schedule of Capitalization, Equity [Table]
23 270 10 S99 1 (a)(5) Schedule of Capitalization [Table Text Block]
24 270 10 S99 1 (a)(5) Schedule of Capitalization [Table]
25 270 10 50 1 Quarterly Financial Information, Explanatory Disclosure
26 270 10 S99 1 (b)(5) Undistributed Earnings (Loss) from Discontinued Operations Available to Common Shareholders, Diluted
27 270 10 S99 1 (b)(5) Net Income (Loss) from Discontinued Operations Available to Common Shareholders, Basic
28 270 10 S99 1 (b)(5) Undistributed Discontinued Operation Earnings (Loss), Allocation to Participating Securities, Basic
29 270 10 S99 1 (b)(5) Undistributed Discontinued Operation Earnings (Loss), Basic
30 270 10 S99 1 (b)(5) Undistributed Earnings (Loss) from Discontinued Operations Available to Common Shareholders, Basic
31 270 10 S99 1 (b)(5) Undistributed Discontinued Operation Earnings (Loss), Diluted
32 270 10 S99 1 (b)(5) Net Income (Loss) from Discontinued Operations Available to Common Shareholders, Diluted
33 270 10 S99 1 (b)(5) Undistributed Discontinued Operation Earnings (Loss), Allocation to Participating Securities, Diluted
34 270 10 50 1 Quarterly Financial Information [Table Text Block]
35 270 10 S99 1 (SX 210.10-01(a)(5)) Change in Accounting Estimate by Type [Axis]
36 270 10 S99 1 (SX 210.10-01(b)(4)) Basic Earnings Per Share, Pro Forma
37 270 10 S99 1 (SX 210.10-01(b)(4)) Diluted Earnings Per Share Pro Forma
38 270 10 S99 1 (SX 210.10-01(b)(6)) New Accounting Pronouncement or Change in Accounting Principle, Description
39 270 10 S99 1 (SX 210.10-01.(a)(5)) Change in Accounting Estimate, Type [Domain]
40 270 10 S99 1 (SX 210.10-01.(a)(5)) Schedule of Change in Accounting Estimate [Table Text Block]
41 270 10 S99 1 (SX 210.10-01.(b)(6)) Reason for Change in Date of Annual Goodwill Impairment Test
42 270 10 S99 1 (SX 210.10-01.(b)(6)) Disclosure of Change of Date for Annual Goodwill Impairment Test
43 270 10 S99 1 (SX 210.10-01.(b)(6)) New Date of Annual Goodwill Impairment Test
44 270 10 S99 1 (SX 210.10-01.(b)(6)) Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]
45 270 10 50 2 Quarterly Financial Information, Explanatory Note, Period
46 270 10 50 2 Effect of Fourth Quarter Events, Type [Domain]
47 270 10 50 2 Quarterly Financial Information, Quarterly Charges and Credits, Amount Affecting Comparability
48 270 10 50 2 Quarterly Financial Information, Explanatory Disclosure
49 270 10 50 2 Effect of Fourth Quarter Events [Table]
50 270 10 50 2 Effect of Fourth Quarter Events, Description
51 270 10 50 2 Effect of Fourth Quarter Event Type [Axis]
52 270 10 50 2 Effect of Fourth Quarter Events [Table Text Block]
53 270 10 50 3 Quarterly Financial Information, Explanatory Disclosure
54 270 10 50 4 Quarterly Financial Information, Explanatory Disclosure
55 270 10 50 5 Quarterly Financial Information, Explanatory Disclosure
56 270 10 45 6 (a) Inventory, Policy [Policy Text Block]
57 270 10 50 6 Quarterly Financial Information, Explanatory Disclosure
58 270 10 45 8 (b) Nature of Expense [Axis]
59 270 10 45 8 (b) Interim Period, Costs Not Allocable Amount, Second Item
60 270 10 45 8 (b) Interim Period, Costs Not Allocable Amount, Third Item
61 270 10 45 8 (b) Interim Period, Costs Not Allocable, Description
62 270 10 45 8 (b) Interim Period, Costs Not Allocable [Table]
63 270 10 45 8 (b) Interim Period, Costs Not Allocable [Table Text Block]
64 270 10 45 8 (b) Interim Period, Costs Not Allocable Amount, First Item
65 270 10 45 8 (b) Interim Period, Costs Not Allocable [Domain]
66 270 10 45 9 (c) Amortization of Deferred Property Taxes
67 270 10 45 10 Year-End Adjustment [Member]
68 270 10 45 11 Quarterly Financial Information, Explanatory Disclosure
69 270 10 45 12 New Accounting Pronouncement or Change in Accounting Principle, Description
70 270 10 45 12 Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]
71 270 10 45 13 New Accounting Pronouncement or Change in Accounting Principle, Description
72 270 10 45 13 Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]
73 270 10 45 14 Change in Accounting Estimate, Description
74 270 10 45 14 Change in Accounting Estimate, Type [Domain]
75 270 10 45 14 Change in Accounting Estimate by Type [Axis]
76 270 10 45 14 Schedule of Change in Accounting Estimate [Table Text Block]
77 270 10 45 14 Schedule of Change in Accounting Estimate [Table]
78 270 Quarterly Financial Information [Text Block]