Accounting Standards Codification: 325 - Investments - Other | ASC | GAAP Plus

# Reference Report Element
1 325 20 35 1A Cost-method Investments [Member]
2 325 20 30 1 Cost-method Investments [Member]
3 325 20 50 1 (c) Cost Method Investments, Statement that Fair Value was Not Estimated
4 325 20 50 1 (c) Cost Method Investments, Policy [Policy Text Block]
5 325 20 35 2 Cost-method Investments [Member]
6 325 20 05 2 Cost-method Investments [Member]
7 325 20 25 2 Cost-method Investments [Member]
8 325 20 05 3 Cost-method Investments [Member]
9 325 Investment [Table Text Block]
10 325 Investment [Text Block]
11 325 30 30 1C Schedule of Life Settlement Contracts, Investment Method [Table Text Block]
12 325 30 Life Settlement Contracts, Disclosure [Text Block]
13 325 30 50 1 Life Insurance, Corporate or Bank Owned, Restrictions
14 325 30 25 1 Life Insurance, Corporate or Bank Owned, Amount
15 325 30 50 2 Life Settlement Contracts, Policy [Policy Text Block]
16 325 Life Insurance, Corporate or Bank Owned [Text Block]
17 325 30 25 2 Life Settlement Contracts, Policy [Policy Text Block]
18 325 30 35 2 Life Insurance, Corporate or Bank Owned, Change in Value
19 325 30 50 4 (a) Life Settlement Contracts, Investment Method, Number of Contracts
20 325 30 50 4 (a) Life Settlement Contracts, Investment Method, Number of Contracts, Maturing after Year Five
21 325 30 50 4 (a) Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Next Twelve Months
22 325 30 50 4 (a) Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Year Four
23 325 30 50 4 (a) Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Year Five
24 325 30 50 4 (a) Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Year Three
25 325 30 50 4 (a) Life Settlement Contracts, Investment Method, Number of Contracts, Maturing in Year Two
26 325 30 50 4 (b) Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Year Three
27 325 30 50 4 (b) Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Next Twelve Months
28 325 30 50 4 (b) Life Settlement Contracts, Investment Method, Carrying Amount, Maturing after Year Five
29 325 30 50 4 (b) Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Year Five
30 325 30 50 4 (b) Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Year Four
31 325 30 50 4 (b) Life Settlement Contracts, Investment Method, Carrying Amount, Maturing in Year Two
32 325 30 50 4 (b) Life Settlement Contracts, Investment Method, Carrying Amount
33 325 30 50 4 (c) Life Settlement Contracts, Investment Method, Face Value, Maturing in Next Twelve Months
34 325 30 50 4 (c) Life Settlement Contracts, Investment Method, Face Value, Maturing after Year Five
35 325 30 50 4 (c) Life Settlement Contracts, Investment Method, Face Value, Maturing in Year Two
36 325 30 50 4 (c) Life Settlement Contracts, Investment Method, Face Value, Maturing in Year Four
37 325 30 50 4 (c) Life Settlement Contracts, Investment Method, Face Value
38 325 30 50 4 (c) Life Settlement Contracts, Investment Method, Face Value, Maturing in Year Three
39 325 30 50 4 (c) Life Settlement Contracts, Investment Method, Face Value, Maturing in Year Five
40 325 30 50 4 Schedule of Life Settlement Contracts, Investment Method [Table Text Block]
41 325 30 50 5 Life Settlement Contracts, Investment Method, Premiums to be Paid
42 325 30 50 5 Life Settlement Contracts, Investment Method, Premiums to be Paid in Year Four
43 325 30 50 5 Life Settlement Contracts, Investment Method, Premiums to be Paid after Year Five
44 325 30 50 5 Life Settlement Contracts, Investment Method, Premiums to be Paid in Year Three
45 325 30 50 5 Life Settlement Contracts, Investment Method, Premiums to be Paid in Next Twelve Months
46 325 30 50 5 Schedule of Life Settlement Contracts, Investment Method [Table Text Block]
47 325 30 50 5 Life Settlement Contracts, Investment Method, Premiums to be Paid in Year Two
48 325 30 50 5 Life Settlement Contracts, Investment Method, Premiums to be Paid in Year Five
49 325 30 50 6 Life Settlement Contracts, Investment Method, Change in Expectations
50 325 30 50 7 Life Settlement Contracts, Fair Value Method, Valuation Method
51 325 30 50 8 (a) Life Settlement Contracts, Fair Value Method, Number of Contracts, Maturing in Year Two
52 325 30 50 8 (a) Life Settlement Contracts, Fair Value Method, Number of Contracts, Maturing in Year Four
53 325 30 50 8 (a) Life Settlement Contracts, Fair Value Method, Number of Contracts, Maturing in Year Three
54 325 30 50 8 (a) Life Settlement Contracts, Fair Value Method, Number of Contracts
55 325 30 50 8 (a) Life Settlement Contracts, Fair Value Method, Number of Contracts, Maturing in Next Twelve Months
56 325 30 50 8 (a) Life Settlement Contracts, Fair Value Method, Number of Contracts, Maturing after Year Five
57 325 30 50 8 (a) Life Settlement Contracts, Fair Value Method, Number of Contracts, Maturing in Year Five
58 325 30 50 8 Life Settlement Contracts, Fair Value Method, Change in Expectations
59 325 30 50 8 Schedule of Life Settlement Contracts, Fair Value Method [Table Text Block]
60 325 30 50 8 (b) Life Settlement Contracts, Fair Value, Maturing in Year Three
61 325 30 50 8 (b) Life Settlement Contracts, Fair Value, Maturing in Year Four
62 325 30 50 8 (b) Life Settlement Contracts, Fair Value, Maturing in Year Two
63 325 30 50 8 (b) Life Settlement Contracts, Fair Value, Maturing in Next Twelve Months
64 325 30 50 8 (b) Life Settlement Contracts, Fair Value, Maturing in Year Five
65 325 30 50 8 (b) Life Settlement Contracts, Fair Value
66 325 30 50 8 (b) Life Settlement Contracts, Fair Value, Maturing after Year Five
67 325 30 50 8 (c) Life Settlement Contracts, Fair Value Method, Face Value, Maturing in Year Four
68 325 30 50 8 (c) Life Settlement Contracts, Fair Value Method, Face Value, Maturing after Year Five
69 325 30 50 8 (c) Life Settlement Contracts, Fair Value Method, Face Value, Maturing in Year Three
70 325 30 50 8 (c) Life Settlement Contracts, Fair Value Method, Face Value
71 325 30 50 8 (c) Life Settlement Contracts, Fair Value Method, Face Value, Maturing in Year Two
72 325 30 50 8 (c) Life Settlement Contracts, Fair Value Method, Face Value, Maturing in Next Twelve Months
73 325 30 50 8 (c) Life Settlement Contracts, Fair Value Method, Face Value, Maturing in Year Five
74 325 30 50 9 Life Settlement Contracts, Fair Value Method, Change in Expectations
75 325 30 50 10 (a) Life Settlement Contracts, Fair Value Method, Gain (Loss)
76 325 30 50 10 (b) Life Settlement Contracts, Fair Value Method, Unrealized Gain (Loss)
77 325 40 35 4 (b) Impairment of Retained Interest