Accounting Standards Codification: 360 - Property, Plant, and Equipment | ASC | GAAP Plus

# Reference Report Element
1 360 10 50 3A (a)(1) Income (Loss) from Individually Significant Component Disposed of or Held-for-sale, Excluding Discontinued Operations, before Income Tax
2 360 10 50 3A (a)(2) Income (Loss) from Individually Significant Component Disposed of or Held-for-sale, Excluding Discontinued Operations, Attributable to Parent, before Income Tax
3 360 10 50 3A Disposal Groups, Including Discontinued Operations [Table]
4 360 10 50 3A Disposal Groups, Including Discontinued Operations [Table Text Block]
5 360 10 50 1 (a) Accumulated Depreciation, Depletion and Amortization, Property, Plant and Equipment, Period Increase (Decrease)
6 360 10 50 1 (a) Depreciation
7 360 10 50 1 (a) Depreciation, Depletion and Amortization, Nonproduction
8 360 10 50 1 (a) Depreciation, Nonproduction
9 360 10 50 1 (a) Property, Plant and Equipment Income Statement Disclosures
10 360 10 50 1 (a) Other Depreciation and Amortization
11 360 10 50 1 (a) Hosting Arrangement, Service Contract, Implementation Cost, Expense, Amortization
12 360 10 50 1 (a) Cost, Depreciation
13 360 10 50 1 (a) Operating Leases, Income Statement, Depreciation Expense on Property Subject to or Held-for-lease
14 360 10 50 1 (b) Property, Plant and Equipment, Type [Domain]
15 360 10 50 1 (b) Property, Plant and Equipment, Gross
16 360 10 50 1 (b) Property, Plant and Equipment, Gross, Excluding Capital Leased Assets
17 360 10 50 1 (b) Property, Plant and Equipment, Net, Excluding Capital Leased Assets
18 360 10 50 1 (b) Leasehold Improvements [Member]
19 360 10 50 1 (b) Leaseholds and Leasehold Improvements [Member]
20 360 10 50 1 (b) Machinery and Equipment, Gross
21 360 10 50 1 (b) Manufacturing Facility [Member]
22 360 10 50 1 (b) Other Capitalized Property Plant and Equipment [Member]
23 360 10 50 1 (b) Other Energy Equipment [Member]
24 360 10 50 1 (b) Timber and Timberlands
25 360 10 50 1 (b) Building Improvements [Member]
26 360 10 50 1 (b) Furniture and Fixtures, Gross
27 360 10 50 1 (b) Electric Generation Equipment [Member]
28 360 10 50 1 (b) Construction in Progress, Gross
29 360 10 50 1 (b) Building [Member]
30 360 10 50 1 (b) Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment, Excluding Capital Leased Assets
31 360 10 50 1 (b) Leasehold Improvements, Gross
32 360 10 50 1 (b) Buildings and Improvements, Gross
33 360 10 50 1 Oil and Gas Properties Policy [Policy Text Block]
34 360 10 50 1 (b) Hosting Arrangement, Service Contract, Implementation Cost, Capitalized, after Accumulated Amortization
35 360 10 50 1 Property, Plant and Equipment, Cost Capitalization
36 360 10 50 1 (b) Hosting Arrangement, Service Contract, Implementation Cost, Capitalized, before Accumulated Amortization
37 360 10 50 1 Productive Land [Member]
38 360 10 50 1 Property, Plant and Equipment, Net
39 360 10 50 1 Mineral Properties, Net
40 360 10 50 1 Property, Plant and Equipment, Policy [Policy Text Block]
41 360 10 50 1 Property, Plant and Equipment, Other, Gross
42 360 10 50 1 Property, Plant and Equipment, Type [Axis]
43 360 10 50 1 Timber Properties [Member]
44 360 10 50 1 Property, Plant and Equipment [Table]
45 360 10 50 1 Mineral Properties, Gross
46 360 10 50 1 Property, Plant and Equipment [Table Text Block]
47 360 10 50 1 (c) Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment
48 360 10 50 1 (c) Hosting Arrangement, Service Contract, Implementation Cost, Capitalized, Accumulated Amortization
49 360 10 50 1 (d) Hosting Arrangement, Service Contract, Description
50 360 10 50 1 (d) Property, Plant and Equipment, Depreciation Methods
51 360 10 S99 1 Property, Plant and Equipment, Dispositions
52 360 10 50 2 (a) Impaired Long-Lived Assets Held and Used, Asset Description
53 360 10 50 2 (a) Impaired Long-Lived Assets Held and Used, Facts and Circumstances Leading to Impairment
54 360 10 50 2 (a) Impaired Assets to be Disposed of by Method Other than Sale, Facts and Circumstances Leading to Impairment
55 360 10 50 2 (a) Hosting Arrangement, Service Contract, Description
56 360 10 50 2 (a) Property, Plant and Equipment, Transfers and Changes
57 360 10 S99 2 Impairment of Tangible Assets, Other Descriptors
58 360 10 50 2 Impaired Assets to be Disposed of by Method Other than Sale by Type [Axis]
59 360 10 50 2 Schedule of Impaired Long-Lived Assets Held and Used [Table]
60 360 10 50 2 Impaired Long-Lived Assets Held and Used by Type [Axis]
61 360 10 50 2 Impaired Assets to be Disposed of by Method Other than Sale, Carrying Value of Asset
62 360 10 50 2 Impaired Long-Lived Assets Held and Used, Asset Name [Domain]
63 360 10 50 2 Impaired Assets to be Disposed of by Method Other than Sale, Asset Name [Domain]
64 360 10 50 2 Impaired Assets to be Disposed of by Method Other than Sale [Table Text Block]
65 360 10 50 2 Impaired Assets to be Disposed of by Method Other than Sale [Table]
66 360 10 50 2 Property, Plant and Equipment Impairment or Disposal Disclosure
67 360 10 50 2 (b) Tangible Asset Impairment Charges
68 360 10 50 2 Details of Impairment of Long-Lived Assets Held and Used by Asset [Table Text Block]
69 360 10 50 2 (b) Impairment of Long-Lived Assets Held-for-use
70 360 10 50 2 (b) Hosting Arrangement, Service Contract, Implementation Cost, Impairment
71 360 10 50 2 (b) Impaired Long-Lived Assets Held and Used, Income Statement Classification
72 360 10 50 2 (b) Impaired Assets to be Disposed of by Method Other than Sale, Amount of Impairment Loss
73 360 10 50 2 (b) Impairment Losses Related to Real Estate Partnerships
74 360 10 50 2 (b) Impairment of Oil and Gas Properties
75 360 10 50 2 (b) Hosting Arrangement, Service Contract, Implementation Cost, Impairment, Statement of Income [Extensible List]
76 360 10 50 2 (b) Other Asset Impairment Charges
77 360 10 50 2 (b) Impairment of Real Estate
78 360 10 50 2 (c) Hosting Arrangement, Service Contract, Description
79 360 10 50 2 (c) Impaired Assets to be Disposed of by Method Other than Sale, Method for Determining Fair Value
80 360 10 50 2 (c) Impaired Long-Lived Assets Held and Used, Method for Determining Fair Value
81 360 10 50 2 (c) Property, Plant and Equipment, Impairment [Policy Text Block]
82 360 10 50 2 (d) Hosting Arrangement, Service Contract, Implementation Cost, Impairment, Segment [Extensible List]
83 360 10 50 2 (d) Impaired Assets to be Disposed of by Method Other than Sale, Segment Classification
84 360 10 S99 2 (SAB Topic 5.CC) Details of Impairment of Long-Lived Assets Held and Used by Asset [Table Text Block]
85 360 10 S99 2 (SAB Topic 5.CC) Impaired Long-Lived Assets Held and Used, Method for Determining Fair Value
86 360 10 S99 2 (SAB Topic 5.CC) Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]
87 360 10 S99 2 (SAB Topic 5.CC) Impaired Assets to be Disposed of by Method Other than Sale, Method for Determining Fair Value
88 360 10 S99 2 (SAB TOPIC 5.CC) Property, Plant and Equipment Impairment or Disposal Disclosure
89 360 10 50 3 (a) Disposal Group, Including Discontinued Operation, Description and Timing of Disposal
90 360 10 50 3 (a) Disposal Group, Not Discontinued Operation, Name
91 360 10 50 3 Gain (Loss) on Sale of Interest in Projects
92 360 10 50 3 (b) Disposal Group, Including Discontinued Operation, Description and Timing of Disposal
93 360 10 50 3 Disclosure of Long Lived Assets Held-for-sale [Table Text Block]
94 360 10 50 3 Disposal Group, Held-for-sale or Disposed of by Sale, Not Discontinued Operations [Member]
95 360 10 50 3 Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member]
96 360 10 50 3 Gain (Loss) on Disposition of Timber Property
97 360 10 50 3 Disposal Groups, Including Discontinued Operations [Table]
98 360 10 50 3 Disposal Groups, Including Discontinued Operations [Table Text Block]
99 360 10 50 3 Schedule of Long Lived Assets Held-for-sale [Table]
100 360 10 50 3 Disposal Group, Held-for-sale, Not Discontinued Operations [Member]
101 360 10 50 3 (c) Gain (Loss) on Sale of Properties
102 360 10 50 3 (c) Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal
103 360 10 50 3 (c) Disposal Group, Not Discontinued Operation, Loss (Gain) on Write-down
104 360 10 50 3 (c) Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property
105 360 10 50 3 (d) Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal, Statement of Income [Extensible List]
106 360 10 50 3 (d) Income Statement Location [Axis]
107 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Deferred Revenue, Noncurrent
108 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Accounts Payable and Accrued Liabilities, Current
109 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Accounts Payable and Accrued Liabilities
110 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Pension Plan Benefit Obligation, Current
111 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Accrued Income Tax Payable
112 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Inventory, Current
113 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Other Assets
114 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Inventory
115 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Deferred Tax Liabilities
116 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Accrued Income Tax Payable, Current
117 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Cash and Cash Equivalents
118 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Other Liabilities, Noncurrent
119 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Pension Plan Benefit Obligation
120 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Other Assets, Current
121 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Other Liabilities, Current
122 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Other Liabilities
123 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Other Assets, Noncurrent
124 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Liabilities
125 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Liabilities, Noncurrent
126 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Accrued Liabilities
127 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Property, Plant and Equipment, Noncurrent
128 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Accounts Payable, Current
129 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Deferred Revenue
130 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Prepaid and Other Assets
131 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Accrued Liabilities, Current
132 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Postretirement Plan Benefit Obligation, Noncurrent
133 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Pension Plan Benefit Obligation, Noncurrent
134 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Goodwill, Current
135 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Accounts Payable
136 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Accounts, Notes and Loans Receivable, Net
137 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Deferred Revenue, Current
138 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Assets, Noncurrent
139 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Intangible Assets
140 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Inventory, Noncurrent
141 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Prepaid and Other Assets, Current
142 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Postretirement Plan Benefit Obligation, Current
143 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Intangible Assets, Current
144 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Goodwill, Noncurrent
145 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Intangible Assets, Noncurrent
146 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Postretirement Plan Benefit Obligation
147 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Goodwill
148 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Liabilities, Current
149 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Assets, Current
150 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Assets
151 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Property, Plant and Equipment
152 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Property, Plant and Equipment, Current
153 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Accrued Income Tax Payable, Noncurrent
154 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Deferred Tax Assets
155 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Capital Leased Assets, Noncurrent
156 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Deferred Tax Liabilities, Noncurrent
157 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Capital Leased Assets, Current
158 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Capital Leased Assets
159 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Deferred Tax Liabilities, Current
160 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Deferred Tax Asset, Current
161 360 10 50 3 (e) Disposal Group, Including Discontinued Operation, Deferred Tax Assets, Noncurrent
162 360 10 50 3 (f) Disposal Group, Not Discontinued Operation, Name of Segment [Extensible List]
163 360 10 50 3 (f) Segments [Axis]
164 360 10 50 3 (f) Disposal Group, Including Discontinued Operation, Segment that Includes Disposal Group
165 360 10 40 4 Assets Disposed of by Method Other than Sale, in Period of Disposition, Gain (Loss) on Disposition
166 360 10 45 4 Impairment of Ongoing Project
167 360 10 45 4 Impairment of Long-Lived Assets Held-for-use
168 360 10 45 4 Impairment of Leasehold
169 360 10 45 4 Asset Impairment Charges
170 360 10 05 4 Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]
171 360 10 15 4 (b)(2) Assets Held-for-sale, Not Part of Disposal Group, Current
172 360 10 15 4 (b)(2) Assets Held-for-sale, Not Part of Disposal Group, Other
173 360 10 15 4 (b)(2) Assets Held-for-sale, Not Part of Disposal Group, Current, Other
174 360 10 15 4 (b)(2) Assets Held-for-sale, Not Part of Disposal Group
175 360 10 35 4 Property, Plant and Equipment, Estimated Useful Lives
176 360 10 45 5 Disposal Group, Held-for-sale or Disposed of by Sale, Not Discontinued Operations [Member]
177 360 10 45 5 Disposal Group, Disposed of by Means Other than Sale, Not Discontinued Operations, Exchange [Member]
178 360 10 45 5 Disposal Group, Not Discontinued Operation, Loss (Gain) on Write-down
179 360 10 45 5 Disposal Group, Disposed of by Means Other than Sale, Not Discontinued Operations, Spinoff [Member]
180 360 10 45 5 Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member]
181 360 10 45 5 Disposal Group, Disposed of by Means Other than Sale, Not Discontinued Operations, Abandonment [Member]
182 360 10 45 5 Disposal Group, Disposed of by Means Other than Sale, Not Discontinued Operations [Member]
183 360 10 45 5 Gain (Loss) on Disposition of Property Plant Equipment, Excluding Oil and Gas Property and Timber Property
184 360 10 45 5 Gain (Loss) on Sale of Properties
185 360 10 45 5 Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal
186 360 10 25 5 Property, Plant and Equipment, Planned Major Maintenance Activities, Policy [Policy Text Block]
187 360 10 45 7 Impairment Charge on Reclassified Assets
188 360 10 45 7 Depreciation Expense on Reclassified Assets
189 360 10 45 9 Disposal Group, Including Discontinued Operation, Property, Plant and Equipment, Current
190 360 10 45 9 Disposal Group, Including Discontinued Operation, Inventory, Current
191 360 10 45 9 Disposal Group, Including Discontinued Operation, Prepaid and Other Assets, Current
192 360 10 45 9 Disposal Group, Including Discontinued Operation, Accounts Payable, Current
193 360 10 45 9 Disposal Group, Including Discontinued Operation, Intangible Assets, Current
194 360 10 45 9 Disposal Group, Including Discontinued Operation, Goodwill, Current
195 360 10 45 9 Disposal Group, Including Discontinued Operation, Liabilities, Current
196 360 10 45 9 Disposal Group, Including Discontinued Operation, Other Liabilities, Current
197 360 10 45 9 Disposal Group, Including Discontinued Operation, Other Assets, Current
198 360 10 45 9 Disposal Group, Including Discontinued Operation, Accrued Income Tax Payable, Current
199 360 10 45 9 Disposal Group, Including Discontinued Operation, Accounts Payable and Accrued Liabilities, Current
200 360 10 45 9 Disposal Group, Including Discontinued Operation, Accrued Liabilities, Current
201 360 10 45 9 Disposal Group, Including Discontinued Operation, Assets, Current
202 360 10 45 9 Disposal Group, Including Discontinued Operation, Deferred Revenue, Current
203 360 10 45 9 Disposal Group, Including Discontinued Operation, Capital Leased Assets, Current
204 360 10 45 9 Disposal Group, Including Discontinued Operation, Deferred Tax Liabilities, Current
205 360 10 45 9 Disposal Group, Including Discontinued Operation, Deferred Tax Asset, Current
206 360 10 45 11 Disposal Group, Including Discontinued Operation, Assets, Noncurrent
207 360 10 45 11 Disposal Group, Including Discontinued Operation, Accrued Income Tax Payable, Noncurrent
208 360 10 45 11 Disposal Group, Including Discontinued Operation, Inventory, Noncurrent
209 360 10 45 11 Disposal Group, Including Discontinued Operation, Property, Plant and Equipment, Noncurrent
210 360 10 45 11 Disposal Group, Including Discontinued Operation, Deferred Revenue, Noncurrent
211 360 10 45 11 Disposal Group, Including Discontinued Operation, Other Liabilities, Noncurrent
212 360 10 45 11 Disposal Group, Including Discontinued Operation, Other Assets, Noncurrent
213 360 10 45 11 Disposal Group, Including Discontinued Operation, Intangible Assets, Noncurrent
214 360 10 45 11 Disposal Group, Including Discontinued Operation, Liabilities, Noncurrent
215 360 10 45 11 Disposal Group, Including Discontinued Operation, Goodwill, Noncurrent
216 360 10 45 11 Disposal Group, Including Discontinued Operation, Deferred Tax Assets, Noncurrent
217 360 10 45 11 Disposal Group, Including Discontinued Operation, Deferred Tax Liabilities, Noncurrent
218 360 10 45 11 Disposal Group, Including Discontinued Operation, Capital Leased Assets, Noncurrent
219 360 10 45 14 Disposal Group, Held-for-sale, Not Discontinued Operations [Member]
220 360 10 45 14 Land Available-for-sale
221 360 10 45 14 Disposal Group, Held-for-sale or Disposed of by Sale, Not Discontinued Operations [Member]
222 360 10 45 15 Impairment of Long-Lived Assets to be Disposed of
223 360 10 45 15 Impaired Assets to be Disposed of by Method Other than Sale [Table]
224 360 10 45 15 Disposal Group, Disposed of by Means Other than Sale, Not Discontinued Operations, Exchange [Member]
225 360 10 45 15 Disposal Group, Disposed of by Means Other than Sale, Not Discontinued Operations [Member]
226 360 10 45 15 Disposal Group, Disposed of by Means Other than Sale, Not Discontinued Operations, Abandonment [Member]
227 360 10 45 15 Disposal Group, Disposed of by Means Other than Sale, Not Discontinued Operations, Spinoff [Member]
228 360 10 45 15 Impaired Assets to be Disposed of by Method Other than Sale by Type [Axis]
229 360 10 45 15 Impaired Assets to be Disposed of by Method Other than Sale, Carrying Value of Asset
230 360 10 45 15 Impaired Assets to be Disposed of by Method Other than Sale, Asset Name [Domain]
231 360 10 45 15 Impaired Assets to be Disposed of by Method Other than Sale [Table Text Block]
232 360 10 45 15 Assets Disposed of by Method Other than Sale, in Period of Disposition, Gain (Loss) on Disposition
233 360 10 35 17 Real Estate Owned, Valuation Allowance, Component
234 360 10 35 40 Real Estate Owned, Valuation Allowance, Valuation Increase
235 360 10 35 43 Real Estate Owned, Valuation Allowance, Component
236 360 10 35 44 (a) Depreciation Expense on Reclassified Assets
237 360 10 35 44 Impairment Charge on Reclassified Assets
238 360 Property, Plant, and Equipment and Intangible Assets [Text Block]
239 360 Property, Plant and Equipment Disclosure [Text Block]
240 360 Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]
241 360 20 40 4 Time Sharing Transactions, Seller's Policies with Respect to Meeting Criteria for Collectibility of Sales Price
242 360 20 40 5 (b) Time Sharing Transactions, Seller's Policies with Respect to Meeting Criteria for Buyer's Commitment
243 360 20 40 7 Revenue Recognition, Real Estate Transactions, Policy [Policy Text Block]
244 360 20 55 10 Retail Land Sales, Installment Method, Cost of Sales
245 360 20 55 10 Retail Land Sales, Installment Method, Sales Value
246 360 20 55 10 Retail Land Sales, Installment Method, Gross Profit, Deferred
247 360 20 55 17 Retail Land Sales, Deposit Method, Property Carrying Value
248 360 20 55 17 Retail Land Sales, Deposit Method, Deposit Received
249 360 20 40 28 Revenue Recognition, Real Estate Transactions, Policy [Policy Text Block]