Accounting Standards Codification: 460 - Guarantees | ASC | GAAP Plus

# Reference Report Element
1 460 10 45 1 Off-Balance Sheet, Credit Loss, Liability
2 460 10 50 2 (a) Indirect Guarantee of Indebtedness [Member]
3 460 10 55 2 (a) Standby Letters of Credit [Member]
4 460 10 55 2 (a) Financial Standby Letter of Credit [Member]
5 460 Commitments Contingencies and Guarantees [Text Block]
6 460 Guarantees [Text Block]
7 460 Product Warranty Disclosure [Text Block]
8 460 10 50 2 Loss Contingency, Estimate of Possible Loss
9 460 10 55 2 (b) Fair Value Guarantee [Member]
10 460 10 50 2 (b) Standby Letters of Credit [Member]
11 460 10 50 2 (c) Obligation to Repurchase Receivables Sold [Member]
12 460 10 55 2 (c) Stock Market Price Guarantee [Member]
13 460 10 50 2 Discontinued Operation, Description of Material Contingent Liabilities Remaining
14 460 10 50 2 Loss Contingencies [Table]
15 460 10 50 2 Loss Contingency Nature [Axis]
16 460 10 50 2 Discontinued Operation, Amounts of Material Contingent Liabilities Remaining
17 460 10 50 2 Loss Contingency, Nature [Domain]
18 460 10 55 2 (d) Guarantee of Scheduled Contractual Cash Flows from Assets of Transferee [Member]
19 460 10 50 2 Schedule of Loss Contingencies by Contingency [Table Text Block]
20 460 10 55 2 (e) Guarantee of Business Revenue [Member]
21 460 10 55 2 Payment Guarantee [Member]
22 460 10 50 3 Loss Contingencies [Table]
23 460 10 50 3 Loss Contingency, Receivable, Current
24 460 10 50 3 Loss Contingency, Receivable, Noncurrent
25 460 10 50 3 Loss Contingency Nature [Axis]
26 460 10 50 3 Loss Contingency, Receivable, Proceeds
27 460 10 50 3 Loss Contingency, Nature [Domain]
28 460 10 50 3 Loss Contingency, Receivable, Additions
29 460 10 50 3 Loss Contingency, Receivable, Period Increase (Decrease)
30 460 10 50 3 Loss Contingency, Receivable
31 460 10 50 3 Schedule of Loss Contingencies by Contingency [Table Text Block]
32 460 10 50 3 Loss Contingency, Estimated Recovery from Third Party
33 460 10 25 3 Guaranty Liabilities
34 460 10 50 4 (a) Risk Level, High [Member]
35 460 10 15 4 (a) Financial Standby Letter of Credit [Member]
36 460 10 15 4 (a) Guarantee of Scheduled Contractual Cash Flows from Assets of Transferee [Member]
37 460 10 50 4 (a) Standard Product Warranty Description
38 460 10 50 4 (a) External Credit Rating, Investment Grade [Member]
39 460 10 15 4 (a) Fair Value Guarantee [Member]
40 460 10 15 4 (a) Stock Market Price Guarantee [Member]
41 460 10 15 4 (a) Guarantee of Business Revenue [Member]
42 460 10 50 4 (a) External Credit Rating by Grouping [Domain]
43 460 10 15 4 (a) Payment Guarantee [Member]
44 460 10 50 4 (a) Guarantor Obligations, Nature [Domain]
45 460 10 50 4 (a) Extended Product Warranty Description
46 460 10 50 4 (a) External Credit Rating, Non Investment Grade [Member]
47 460 10 50 4 (a)(1) Guarantor Obligations, Term
48 460 10 50 4 (a)(2) Guarantor Obligations, Origin and Purpose
49 460 10 50 4 (a)(3) Guarantor Obligations, Triggering Event
50 460 10 50 4 (a)(4)
51 460 10 50 4 (a)(4)
52 460 10 50 4 (a)(4)
53 460 10 50 4 (a)(4) Internal Credit Assessment [Axis]
54 460 10 50 4 (a)(4) External Credit Rating by Grouping [Axis]
55 460 10 50 4 (a)(4)
56 460 10 15 4 (b) Performance Guarantee [Member]
57 460 10 15 4 (b) Guarantee of Indebtedness of Others [Member]
58 460 10 50 4 (b)(1) Guarantor Obligations, Maximum Exposure, Undiscounted
59 460 10 50 4 (b)(2) Guarantor Obligations, Unlimited Exposure
60 460 10 50 4 (b)(3) Guarantor Obligations, Maximum Exposure Inestimable
61 460 10 15 4 (c) Indemnification Agreement [Member]
62 460 10 50 4 (c) Guarantor Obligations, Current Carrying Value
63 460 10 50 4 Schedule of Guarantor Obligations [Table Text Block]
64 460 10 50 4 Guarantor Obligations, Nature [Axis]
65 460 10 50 4 (d) Guarantor Obligations, Recourse Provisions
66 460 10 50 4 Schedule of Guarantor Obligations [Table]
67 460 10 50 4 (e) Guarantor Obligations, Collateral Held Directly or by Third Parties
68 460 10 50 4 (f) Guarantor Obligations, Liquidation Proceeds, Monetary Amount
69 460 10 50 4 (f) Guarantor Obligations, Liquidation Proceeds, Percentage
70 460 10 50 4 Capital Leases, Indemnification Agreements, Description
71 460 10 50 4 Operating Leases, Indemnification Agreements, Description
72 460 10 50 4 Lessee, Operating Lease, Disclosure [Table Text Block]
73 460 10 25 4 Guaranty Liabilities
74 460 10 50 5 (a) Guarantees, Fair Value Disclosure
75 460 10 50 5 Fair Value, Concentration of Risk, Guarantees
76 460 10 25 5 Product Warranty Accrual, Current
77 460 10 50 6 Guarantor Obligations, Related Party Disclosure
78 460 10 50 6 Schedule of Guarantor Obligations [Table Text Block]
79 460 10 50 7 Product Warranty Accrual, Current
80 460 10 50 8 ((c)(2)) Standard Product Warranty Accrual, Decrease for Payments
81 460 10 50 8 ((c)(2)) Standard and Extended Product Warranty Accrual, Decrease for Payments
82 460 10 50 8 ((c)(3)) Standard Product Warranty Accrual, Increase for Warranties Issued
83 460 10 50 8 ((c)(3)) Standard and Extended Product Warranty Accrual, Increase for Warranties Issued
84 460 10 50 8 ((c)(3,4)) Product Warranty Expense
85 460 10 50 8 ((c)(4)) Standard and Extended Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties
86 460 10 50 8 ((c)(4)) Standard Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties
87 460 10 50 8 (a) Standard Product Warranty Description
88 460 10 50 8 (b) Commitments and Contingencies, Policy [Policy Text Block]
89 460 10 50 8 (b) Extended Product Warranty, Policy [Policy Text Block]
90 460 10 50 8 (b) Guarantees, Indemnifications and Warranties Policies [Policy Text Block]
91 460 10 50 8 (b) Standard Product Warranty, Policy [Policy Text Block]
92 460 10 50 8 (c) Standard Product Warranty Accrual, Period Increase (Decrease)
93 460 10 50 8 (c) Standard and Extended Product Warranty Accrual, Period Increase (Decrease)
94 460 10 50 8 (c) Standard and Extended Product Warranty Accrual, Foreign Currency Translation Gain (Loss)
95 460 10 50 8 (c) Standard Product Warranty Accrual, Additions from Business Acquisition
96 460 10 50 8 (c) Standard Product Warranty Accrual, Foreign Currency Translation Gain (Loss)
97 460 10 50 8 (c) Standard and Extended Product Warranty Accrual, Additions from Business Acquisition
98 460 10 50 8 (c) Extended Product Warranty Accrual, Foreign Currency Translation Gain (Loss)
99 460 10 50 8 (c)(1) Standard and Extended Product Warranty Accrual
100 460 10 50 8 (c)(1),(c)(5) Standard Product Warranty Accrual
101 460 10 50 8 (c)(1),(c)(5) Extended Product Warranty Accrual
102 460 10 50 8 (c)(2) Extended Product Warranty Accrual, Decrease for Payments
103 460 10 50 8 (c)(3) Extended Product Warranty Accrual, Increase for Warranties Issued
104 460 10 50 8 (c)(3)-(4) Extended Product Warranty Accrual, Period Increase (Decrease)
105 460 10 50 8 (c)(4) Extended Product Warranty Accrual, Increase (Decrease) for Preexisting Warranties
106 460 10 50 8 (c)(4) Extended Product Warranty Accrual, Additions from Business Acquisition
107 460 10 50 8 (c)(5) Standard and Extended Product Warranty Accrual
108 460 10 50 8 Schedule of Product Warranty Liability [Table Text Block]
109 460 10 55 13 (a) Indemnification Agreement [Member]