Accounting Standards Codification: 350 - Intangibles - Goodwill and Other | ASC | GAAP Plus

# Reference Report Element
1 350 20 50 1A Reporting Unit, Zero or Negative Carrying Amount, Number
2 350 20 50 1A Reporting Unit, Name of Segment [Extensible List]
3 350 20 50 1A Reporting Unit [Axis]
4 350 20 50 1A Reporting Unit, Zero or Negative Carrying Amount, Name
5 350 20 50 1A Reporting Unit, Zero or Negative Carrying Amount, Amount of Allocated Goodwill
6 350 20 35 3C Goodwill, Impaired, Facts and Circumstances Leading to Impairment
7 350 20 50 1 (a) Goodwill, Gross
8 350 20 50 1 (a) Goodwill, Impaired, Accumulated Impairment Loss
9 350 20 50 1 Goodwill, Change in Goodwill Allocation, Description
10 350 20 50 1 Goodwill, Name of Segment [Extensible List]
11 350 20 50 1 (b) Goodwill, Acquired During Period
12 350 20 50 1 Segments [Axis]
13 350 20 50 1 Goodwill, Not Allocated, Amount
14 350 20 50 1 (c) Goodwill, Subsequent Recognition of Deferred Tax Asset
15 350 20 45 1 Goodwill
16 350 20 50 1 Schedule of Segment Reporting Information, by Segment [Table]
17 350 20 50 1 Schedule of Segment Reporting Information, by Segment [Table Text Block]
18 350 20 50 1 Schedule of Goodwill [Table]
19 350 20 50 1 Schedule of Goodwill [Table Text Block]
20 350 20 50 1 Schedule of Intangible Assets and Goodwill [Table Text Block]
21 350 20 50 1 Goodwill and Intangible Assets, Policy [Policy Text Block]
22 350 20 50 1 Goodwill, Not Allocated, Reason
23 350 20 50 1 Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]
24 350 20 50 1 Goodwill, Period Increase (Decrease)
25 350 20 50 1 (d) Goodwill, Written off Related to Sale of Business Unit
26 350 20 50 1 (e) Goodwill, Impairment Loss
27 350 20 50 1 (f) Goodwill, Foreign Currency Translation Gain (Loss)
28 350 20 50 1 (f) Goodwill, Translation and Purchase Accounting Adjustments
29 350 20 50 1 (g) Goodwill, Translation and Purchase Accounting Adjustments
30 350 20 50 1 (g) Goodwill, Transfers
31 350 20 50 1 (g) Goodwill, Purchase Accounting Adjustments
32 350 20 50 1 (g) Goodwill, Other Increase (Decrease)
33 350 20 50 1 (h) Goodwill, Gross
34 350 20 50 1 (h) Goodwill, Impaired, Accumulated Impairment Loss
35 350 20 50 2 (a) Goodwill, Impaired, Facts and Circumstances Leading to Impairment
36 350 Property, Plant, and Equipment and Intangible Assets [Text Block]
37 350 Goodwill and Intangible Assets Disclosure [Text Block]
38 350 Intangible Assets Disclosure [Text Block]
39 350 20 50 2 Schedule of Goodwill [Table]
40 350 20 50 2 Schedule of Goodwill [Table Text Block]
41 350 20 50 2 (b) Goodwill, Impaired, Method for Fair Value Determination
42 350 20 50 2 (b) Goodwill, Impairment Loss
43 350 20 50 2 (b) Reporting Unit [Axis]
44 350 20 45 2 Goodwill, Impairment Loss
45 350 20 65 3 (d) Accounting Standards Update 2017-04 [Member]
46 350 20 45 5 Goodwill
47 350 20 Goodwill Disclosure [Text Block]
48 350 20 35 22 Goodwill, Impaired, Method for Fair Value Determination
49 350 20 35 23 Goodwill, Impaired, Method for Fair Value Determination
50 350 20 35 24 Goodwill, Impaired, Method for Fair Value Determination
51 350 20 35 28 Disclosure of Change of Date for Annual Goodwill Impairment Test
52 350 20 35 30 Goodwill, Impaired, Facts and Circumstances Leading to Impairment
53 350 30 45 1 Intangible Assets, Net (Excluding Goodwill)
54 350 30 50 1 (a) Computer Software, Intangible Asset [Member]
55 350 30 50 1 (a) Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]
56 350 30 50 1 (a) Schedule of Acquired Finite-Lived Intangible Assets by Major Class [Table Text Block]
57 350 30 50 1 (a) Schedule of Acquired Finite-Lived Intangible Asset by Major Class [Table]
58 350 30 50 1 (a) Capitalized Computer Software, Additions
59 350 30 50 1 (a) Finite-Lived Intangible Assets, Major Class Name [Domain]
60 350 30 50 1 (a) Finite-Lived Intangible Assets Acquired as Part of Business Combination [Table]
61 350 30 50 1 (a) Schedule of Finite-Lived Intangible Assets [Table]
62 350 30 50 1 (a) Schedule of Finite-Lived Intangible Assets [Table Text Block]
63 350 30 50 1 (a) Finite-Lived Intangible Assets by Major Class [Axis]
64 350 30 50 1 (a)(1) Finite-lived Intangible Assets Acquired
65 350 30 50 1 (a)(2) Acquired Finite-lived Intangible Asset, Residual Value
66 350 30 50 1 (a)(3) Present Value of Future Insurance Profits, Weighted Average Amortization Period
67 350 30 50 1 (a)(3) Acquired Finite-lived Intangible Assets, Weighted Average Useful Life
68 350 30 50 1 (b) Schedule of Indefinite-lived Intangible Assets Acquired as Part of Business Combination [Table Text Block]
69 350 30 50 1 (b) Indefinite-lived Intangible Assets Acquired as Part of Business Combination [Table]
70 350 30 50 1 (b) Indefinite-lived Intangible Assets, Major Class Name [Domain]
71 350 30 50 1 (b) Schedule of Acquired Indefinite-lived Intangible Assets by Major Class [Table]
72 350 30 50 1 (b) Schedule of Acquired Indefinite-lived Intangible Assets by Major Class [Table Text Block]
73 350 30 50 1 (b) Indefinite-lived Intangible Assets [Axis]
74 350 30 50 1 Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]
75 350 30 50 1 Goodwill and Intangible Assets, Policy [Policy Text Block]
76 350 30 50 1 (c) Research and Development Assets Acquired Other than Through Business Combination by Transaction [Axis]
77 350 30 50 1 (c) Research and Development Asset Acquired Other than Through Business Combination, Written-off
78 350 30 50 1 (c) Research and Development Asset Acquired Other than Through Business Combination, Fair Value Acquired
79 350 30 50 1 (c) Schedule of Research and Development Assets Acquired Other than Through Business Combination [Table]
80 350 30 50 1 (c) Schedule of Research and Development Assets Acquired Other than Through Business Combination [Table Text Block]
81 350 30 50 1 (d) Acquired Finite-lived Intangible Asset, Weighted-Average Period before Renewal or Extension
82 350 30 50 1 (d) Finite-Lived Intangible Assets by Major Class [Axis]
83 350 30 50 2 ((a)(1),(b)) Intangible Assets, Net (Excluding Goodwill)
84 350 30 50 2 (a) Computer Software, Intangible Asset [Member]
85 350 30 50 2 (a) Finite-Lived Core Deposits, Gross
86 350 30 50 2 (a) Intangible Assets, Finite-Lived, Policy [Policy Text Block]
87 350 30 50 2 (a) Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]
88 350 30 50 2 (a) Schedule of Finite-Lived Intangible Assets [Table]
89 350 30 50 2 (a) Schedule of Finite-Lived Intangible Assets [Table Text Block]
90 350 30 50 2 (a) Finite-Lived Intangible Assets, Major Class Name [Domain]
91 350 30 50 2 (a) Transmission Service Agreement [Member]
92 350 30 50 2 (a)(1) Finite-Lived Intangible Assets by Major Class [Axis]
93 350 30 50 2 (a)(1) Finite-Lived Customer Relationships, Gross
94 350 30 50 2 (a)(1) Finite-Lived Intangible Assets, Accumulated Amortization
95 350 30 50 2 (a)(1) Finite-Lived License Agreements, Gross
96 350 30 50 2 (a)(1) Finite-Lived Trade Names, Gross
97 350 30 50 2 (a)(1) Finite-Lived Intangible Assets, Gross
98 350 30 50 2 (a)(1) Other Finite-Lived Intangible Assets, Gross
99 350 30 50 2 (a)(1) Finite-Lived Contractual Rights, Gross
100 350 30 50 2 (a)(1) Present Value of Future Insurance Profits, Gross
101 350 30 50 2 (a)(1) Finite-Lived Customer Lists, Gross
102 350 30 50 2 (a)(1) Finite-Lived Noncompete Agreements, Gross
103 350 30 50 2 (a)(1) Finite-Lived Patents, Gross
104 350 30 50 2 (a)(1) Finite-Lived Trademarks, Gross
105 350 30 50 2 (a)(1) Present Value of Future Insurance Profits, Accumulated Amortization
106 350 30 50 2 (a)(1) Finite-Lived Intangible Assets, Net
107 350 30 50 2 (a)(2) Amortization of Intangible Assets
108 350 30 50 2 (a)(2) Amortization
109 350 30 50 2 (a)(2) Present Value of Future Insurance Profits, Amortization Expense
110 350 30 50 2 (a)(3) Present Value of Future Insurance Profits, Amortization Expense, Year Three
111 350 30 50 2 (a)(3) Finite-Lived Intangible Assets, Amortization Expense, Year Three
112 350 30 50 2 (a)(3) Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months
113 350 30 50 2 (a)(3) Finite-Lived Intangible Assets, Amortization Expense, Year Two
114 350 30 50 2 (a)(3) Finite-Lived Intangible Assets, Amortization Expense, Year Five
115 350 30 50 2 (a)(3) Present Value of Future Insurance Profits, Amortization Expense, Year One
116 350 30 50 2 (a)(3) Present Value of Future Insurance Profits, Amortization Expense, Year Four
117 350 30 50 2 (a)(3) Present Value of Future Insurance Profits, Amortization Expense, Year Two
118 350 30 50 2 (a)(3) Finite-Lived Intangible Assets, Amortization Expense, Year Four
119 350 30 50 2 (a)(3) Present Value of Future Insurance Profits, Amortization Expense, Year Five
120 350 30 45 2 Amortization of Intangible Assets
121 350 30 45 2 Amortization of Acquisition Costs
122 350 30 50 2 (b) Indefinite-Lived Trade Names
123 350 30 50 2 (b) Indefinite-lived Intangible Assets, Major Class Name [Domain]
124 350 30 50 2 (b) Indefinite-lived Intangible Assets, Period Increase (Decrease)
125 350 30 50 2 (b) Indefinite-Lived License Agreements
126 350 30 50 2 (b) Indefinite-Lived Contractual Rights
127 350 30 50 2 (b) Indefinite-lived Intangible Assets [Axis]
128 350 30 50 2 (b) Indefinite-Lived Franchise Rights
129 350 30 50 2 (b) Indefinite-Lived Trademarks
130 350 30 50 2 (b) Goodwill and Intangible Assets, Intangible Assets, Indefinite-Lived, Policy [Policy Text Block]
131 350 30 50 2 (b) Other Indefinite-lived Intangible Assets
132 350 30 50 2 (b) Schedule of Indefinite-Lived Intangible Assets [Table Text Block]
133 350 30 50 2 (b) Schedule of Indefinite-Lived Intangible Assets [Table]
134 350 30 50 2 (b) Indefinite-lived Intangible Assets (Excluding Goodwill)
135 350 30 50 2 (c) Intangible Assets, Costs Incurred to Renew or Extend, Policy [Policy Text Block]
136 350 30 50 2 (d) Finite-Lived Intangible Assets by Major Class [Axis]
137 350 30 50 2 (d)(1) Finite-Lived Intangible Assets, Cost Incurred to Renew or Extend
138 350 30 50 2 (d)(2) Finite-Lived Intangible Asset, Weighted Average Period before Next Renewal or Extension
139 350 30 50 3 (a) Present Value of Future Insurance Profits, Impairment, Description
140 350 30 50 3 (a) Impaired Intangible Asset, Description
141 350 30 50 3 (a) Impaired Intangible Asset, Facts and Circumstances Leading to Impairment
142 350 30 50 3 Schedule of Impaired Intangible Assets [Table Text Block]
143 350 30 50 3 (b) Impairment of Intangible Assets (Excluding Goodwill)
144 350 30 50 3 (b) Present Value of Future Insurance Profits, Impairment Loss
145 350 30 50 3 (b) Impairment of Intangible Assets, Indefinite-lived (Excluding Goodwill)
146 350 30 50 3 (b) Impairment of Intangible Assets, Finite-lived
147 350 30 50 3 (b) Impaired Intangible Asset, Method for Fair Value Determination
148 350 30 50 3 (b),(d) Schedule of Indefinite-Lived Intangible Assets [Table Text Block]
149 350 30 50 3 (b),(d) Schedule of Indefinite-Lived Intangible Assets [Table]
150 350 30 50 3 (c) Impaired Intangible Asset, Income Statement Classification
151 350 30 50 3 (d) Impaired Intangible Asset, Segment Classification
152 350 30 50 4 Finite Lived Intangible Assets, Intent or Ability to Renew or Extend Arrangement
153 350 30 35 6 Finite-Lived Intangible Assets, Amortization Method
154 350 40 30 1 Research, Development, and Computer Software, Policy [Policy Text Block]
155 350 40 30 1 Internal Use Software, Policy [Policy Text Block]
156 350 40 65 1 (e)(3) New Accounting Pronouncement or Change in Accounting Principle, Description of Financial Statement Line Items, Prospective Transition
157 350 40 50 2 Hosting Arrangement, Service Contract, Description
158 350 40 65 2 Accounting Standards Update 2016-19 [Member]
159 350 40 50 3 Hosting Arrangement, Service Contract, Implementation Cost, Impairment, Segment [Extensible List]
160 350 40 50 3 Hosting Arrangement, Service Contract, Implementation Cost, Impairment, Statement of Income [Extensible List]
161 350 40 50 3 Hosting Arrangement, Service Contract, Implementation Cost, Expense, Amortization
162 350 40 50 3 Hosting Arrangement, Service Contract, Implementation Cost, Impairment
163 350 40 50 3 Hosting Arrangement, Service Contract, Implementation Cost, Capitalized, Accumulated Amortization
164 350 40 50 3 Hosting Arrangement, Service Contract, Implementation Cost, Capitalized, after Accumulated Amortization
165 350 40 50 3 Hosting Arrangement, Service Contract, Implementation Cost, Capitalized, before Accumulated Amortization
166 350 40 50 3 Hosting Arrangement, Service Contract, Description
167 350 40 65 3 (e) Accounting Standards Update 2018-15 [Member]
168 350 40 65 3 (f) Accounting Standards Update 2018-15 [Member]
169 350 50 25 4 Research, Development, and Computer Software, Policy [Policy Text Block]
170 350 50 25 6 Internal Use Software, Policy [Policy Text Block]