Accounting Standards Codification: 272 - Limited Liability Entities | ASC | GAAP Plus

# Reference Report Element
1 272 10 50 1 Limited Partners' Cumulative Cash Distributions
2 272 10 50 1 Notes Receivable by Owner to Limited Liability Company (LLC)
3 272 10 50 1 General Partners' Offering Costs
4 272 10 50 1 General Partners' Cumulative Special Earnings (Losses)
5 272 10 50 1 General Partners' Cumulative Cash Distributions
6 272 10 50 1 Limited Liability Company (LLC) Members' Equity, Including Portion Attributable to Noncontrolling Interest
7 272 10 50 1 Limited Partners' Offering Costs
8 272 10 50 1 Limited Partners' Cumulative Special Earnings (Losses)
9 272 10 50 1 Limited Partners' Capital Account, Class [Domain]
10 272 10 50 1 Limited Partners' Capital Account
11 272 10 50 1 General Partners' Cumulative Earnings
12 272 10 50 1 Limited Partners' Cumulative Earnings
13 272 10 50 1 Distributions Made to Limited Liability Company (LLC) Member, by Distribution [Table Text Block]
14 272 10 50 1 Limited Partners' Capital Account, Description of Units
15 272 10 50 1 Limited Partners' Contributed Capital
16 272 10 50 1 Limited Partners' Capital Account, Units Issued
17 272 10 50 1 Limited Partners' Capital Account, Distribution Amount
18 272 10 50 1 Limited Partners' Capital Account, Units Authorized
19 272 10 50 1 Limited Partners' Capital Account by Class [Axis]
20 272 10 50 1 Limited Partners' Capital Account, Units Outstanding
21 272 10 50 1 Members' Equity
22 272 10 50 1 Members' Equity Attributable to Noncontrolling Interest
23 272 10 50 1 Members' Capital
24 272 10 50 1 Limited Liability Company (LLC) Preferred Unit, Issued
25 272 10 50 1 Distribution Made to Limited Liability Company (LLC) Member, Unit Distribution, Dilution Per Unit
26 272 10 50 1 Common Unit, Issued
27 272 10 50 1 Distribution Made to Limited Liability Company (LLC) Member, Date of Record
28 272 10 50 1 Distribution Payment Made to Limited Partner, Forms Other than Cash or Stock, Description
29 272 10 50 1 Distribution Made to Limited Partner, Distributions Paid, Per Unit
30 272 10 50 1 Distribution Payment Made to Limited Liability Company (LLC) Member Forms Other than Cash or Stock, Description
31 272 10 50 1 Distribution Made to Limited Partner, Distributions Declared, Per Unit
32 272 10 50 1 Distribution Made to Limited Partner, Unit Distribution
33 272 10 50 1 Distribution Made to Limited Partner, Date of Record
34 272 10 50 1 Distribution Made to Limited Liability Company (LLC) Member, Declaration Date
35 272 10 50 1 General Partners' Contributed Capital
36 272 10 50 1 Distribution Made to Limited Partner, Distribution Date
37 272 10 50 1 Distributions Made to Limited Liability Company (LLC) Member [Table]
38 272 10 50 1 Distribution Made to Limited Partner, Declaration Date
39 272 10 50 1 Distribution Made to Limited Liability Company (LLC) Member, Distribution Date
40 272 10 50 1 Distribution Made to Limited Liability Company (LLC) Member, Unit Distribution
41 272 10 50 1 Distribution Made to Limited Liability Company (LLC) Member, Cash Distributions Declared
42 272 10 50 1 Distribution Made to Limited Partner, Cash Distributions Paid
43 272 10 50 1 Distribution Made to Limited Partner, Unit Distribution, Dilution Per Unit
44 272 10 50 1 Distribution Made to Limited Partner, Cash Distributions Declared
45 272 10 50 1 Distribution Made to Limited Liability Company (LLC) Member, Cash Distributions Paid
46 272 10 50 1 Distribution Made to Limited Liability Company (LLC) Member, Distributions Paid, Per Unit
47 272 10 50 1 Distributions Made to Limited Partner [Table]
48 272 10 50 1 Distribution Made to Limited Liability Company (LLC) Member, Distributions Declared, Per Unit
49 272 10 50 1 Schedule of Limited Partners' Capital Account by Class [Table Text Block]
50 272 10 50 1 Preferred Units, Preferred Partners' Capital Accounts
51 272 10 50 1 Preferred Units, Class [Domain]
52 272 10 50 1 Preferred Units, Description
53 272 10 50 1 Preferred Units, Cumulative Earnings
54 272 10 50 1 Preferred Units, Outstanding
55 272 10 50 1 Preferred Units, Authorized
56 272 10 50 1 Preferred Units, Issued
57 272 10 50 1 Schedule of Limited Partners' Capital Account by Class [Table]
58 272 10 50 1 Schedule of Other Ownership Interests [Table]
59 272 10 50 1 Schedule of Other Ownership Interests [Table Text Block]
60 272 10 50 1 Schedule of Preferred Units [Table]
61 272 10 50 1 Schedule of Preferred Units [Table Text Block]
62 272 10 50 1 Other Ownership Interests, Offering Costs
63 272 10 50 1 Distributions Made to Limited Partner, by Distribution [Table Text Block]
64 272 10 50 1 Preferred Units by Name [Axis]
65 272 10 50 1 Other Ownership Interests, Cumulative Cash Distributions
66 272 10 50 1 Other Ownership Interests, Contributed Capital
67 272 10 50 1 Preferred Units, Cumulative Cash Distributions
68 272 10 50 1 Other Ownership Interests, Cumulative Earnings
69 272 10 50 1 Other Ownership Interests, Units Issued
70 272 10 50 1 Other Ownership Interests Name [Axis]
71 272 10 50 1 Other Ownership Interests, Units Authorized
72 272 10 50 1 Other Ownership Interests, Units Outstanding
73 272 10 50 1 Preferred Units, Contributed Capital
74 272 10 50 1 Partners' Capital
75 272 10 50 1 Partners' Capital Account, Deferred Compensation
76 272 10 50 1 Preferred Units, Offering Costs
77 272 10 50 1 Partners' Capital Allocated for Income Tax and Other Withdrawals
78 272 10 50 1 Other Partners' Capital
79 272 10 50 1 Partners' Capital, Distribution Amount Per Share
80 272 10 50 1 Partners' Capital Attributable to Noncontrolling Interest
81 272 10 45 1 Partner Type [Axis]
82 272 10 45 1 Partner Type of Partners' Capital Account, Name [Domain]
83 272 10 45 1 Partners' Capital Account, Treasury Units, Purchased
84 272 10 45 1 Partners' Capital Account, Treasury Units, Reissued
85 272 10 05 2 Other Partners' Capital
86 272 10 05 2 Partners' Capital Allocated for Income Tax and Other Withdrawals
87 272 10 50 3 (a) Limited Liability Company or Limited Partnership, Description of Limitation of Members' Liability
88 272 10 50 3 (a) Partners' Capital, Limitation of Liability
89 272 10 50 3 (b) Distribution Made to Limited Liability Company (LLC) Member, Distributions Paid, Per Unit
90 272 10 50 3 (b) Limited Partners' Capital Account, Description of Units
91 272 10 50 3 (b) Distribution Made to Limited Partner, Unit Distribution, Dilution Per Unit
92 272 10 50 3 (b) Distribution Made to Limited Liability Company (LLC) Member, Cash Distributions Paid
93 272 10 50 3 (b) Distribution Made to Limited Partner, Cash Distributions Declared
94 272 10 50 3 (b) Distributions Made to Limited Partner [Table]
95 272 10 50 3 (b) Distributions Made to Limited Partner, by Distribution [Table Text Block]
96 272 10 50 3 (b) Distributions Made to Limited Liability Company (LLC) Member, by Distribution [Table Text Block]
97 272 10 50 3 (b) Distributions Made to Limited Liability Company (LLC) Member [Table]
98 272 10 50 3 (b) Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest
99 272 10 50 3 (b) Limited Liability Company (LLC) Preferred Unit, Issued
100 272 10 50 3 (b) Distribution Made to Limited Partner, Cash Distributions Paid
101 272 10 50 3 (b) Distribution Payment Made to Limited Partner, Forms Other than Cash or Stock, Description
102 272 10 50 3 (b) Limited Liability Company (LLC) Members' Equity, Including Portion Attributable to Noncontrolling Interest
103 272 10 50 3 (b) Distribution Made to Limited Liability Company (LLC) Member, Cash Distributions Declared
104 272 10 50 3 (b) Distribution Made to Limited Liability Company (LLC) Member, Unit Distribution
105 272 10 50 3 (b) Distribution Made to Limited Liability Company (LLC) Member, Distribution Date
106 272 10 50 3 (b) Distribution Made to Limited Partner, Declaration Date
107 272 10 50 3 (b) Distribution Made to Limited Liability Company (LLC) Member, Unit Distribution, Dilution Per Unit
108 272 10 50 3 (b) Distribution Made to Limited Partner, Distribution Date
109 272 10 50 3 (b) Distribution Made to Limited Liability Company (LLC) Member, Distributions Declared, Per Unit
110 272 10 50 3 (b) Distribution Made to Limited Liability Company (LLC) Member, Declaration Date
111 272 10 50 3 (b) Distribution Made to Limited Partner, Date of Record
112 272 10 50 3 (b) Distribution Made to Limited Partner, Unit Distribution
113 272 10 50 3 (b) Distribution Made to Limited Partner, Distributions Declared, Per Unit
114 272 10 50 3 (b) Limited Liability Company or Limited Partnership, Members or Limited Partners, Ownership Interest
115 272 10 50 3 (b) Distribution Made to Limited Partner, Distributions Paid, Per Unit
116 272 10 50 3 (b) Distribution Made to Limited Liability Company (LLC) Member, Date of Record
117 272 10 50 3 (b) Distribution Payment Made to Limited Liability Company (LLC) Member Forms Other than Cash or Stock, Description
118 272 10 50 3 (b) Schedule of Other Ownership Interests [Table]
119 272 10 50 3 (b) Common Unit, Issued
120 272 10 50 3 (b) Units of Partnership Interest, Description
121 272 10 50 3 (b) Schedule of Preferred Units [Table Text Block]
122 272 10 50 3 (b) Units of Partnership Interest, Amount
123 272 10 50 3 (b) Schedule of Other Ownership Interests [Table Text Block]
124 272 10 50 3 (b) Members' Equity
125 272 10 50 3 (b) Schedule of Limited Partners' Capital Account by Class [Table Text Block]
126 272 10 50 3 (b) Schedule of Limited Partners' Capital Account by Class [Table]
127 272 10 50 3 (b) Preferred Units, Description
128 272 10 50 3 (b) Members' Capital
129 272 10 50 3 (b) Schedule of Preferred Units [Table]
130 272 10 50 3 (b) Partners' Capital, Redemption and Conversion Policies
131 272 10 50 3 (b) Notes Receivable by Owner to Limited Liability Company (LLC)
132 272 10 50 3 (b) Other Ownership Interests Name [Axis]
133 272 10 50 3 (b) Other Ownership Interests, Name [Domain]
134 272 10 50 3 (b) Other Ownership Interests, Capital Account
135 272 10 50 3 (b) Partners' Capital
136 272 10 50 3 (b) Partners' Capital Account, Units, Sale of Units
137 272 10 50 3 (b) Partners' Capital, Distributions Policies
138 272 10 50 3 (b) Members' Equity Attributable to Noncontrolling Interest
139 272 10 45 3 Other Ownership Interests, Name [Domain]
140 272 10 50 3 Limited Liability Company (LLC) or Limited Partnership (LP), Ownership Structure
141 272 10 50 3 Key Provisions of Operating or Partnership Agreement, Description
142 272 10 50 3 Partners' Capital Account, Unit-based Payment Arrangement, Number of Units
143 272 10 50 3 Partners' Capital, Including Portion Attributable to Noncontrolling Interest
144 272 10 50 3 Partners' Capital Account, Units, Acquisitions
145 272 10 50 3 Limited Liability Company or Limited Partnership, Business, Cessation Date
146 272 10 05 5 Partners' Capital Allocated for Income Tax and Other Withdrawals
147 272 10 05 5 Other Partners' Capital
148 272 Members' Equity Notes Disclosure [Text Block]