Accounting Standards Codification: 470 - Debt | ASC | GAAP Plus

# Reference Report Element
1 470 10 45 12A Commercial Paper [Member]
2 470 10 50 1 Long-term Debt, Maturities, Repayments of Principal in Year Three
3 470 10 50 1 Federal Home Loan Bank, Advances, Maturities Summary, Due in Year Two
4 470 10 50 1 Federal Home Loan Bank, Advances, Maturities Summary, Due after Year Five
5 470 10 50 1 Time Deposit Maturities, Year Four
6 470 10 50 1 Time Deposit Maturities, after Year Five
7 470 10 50 1 Time Deposit Maturities, Year Two
8 470 10 50 1 Time Deposit Maturities, Year Five
9 470 10 50 1 Time Deposit Maturities, Year Three
10 470 10 50 1 Time Deposit Maturities, Next Twelve Months
11 470 10 50 1 Long-term Federal Home Loan Bank Advances, Noncurrent
12 470 10 50 1 Long-term Debt, Maturing in Years Four and Five
13 470 10 50 1 Federal Home Loan Bank, Advances, Maturities Summary, Due in Year Four
14 470 10 50 1 Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months
15 470 10 50 1 Federal Home Loan Bank, Advances, Maturities Summary, One to Five Years
16 470 10 50 1 Long-term Debt, Maturing in Years Two and Three
17 470 10 50 1 Long-term Debt, Maturities, Repayments of Principal in Year Two
18 470 10 50 1 Long-term Debt, Maturities, Repayments of Principal in Year Five
19 470 10 50 1 Long-term Debt, Maturities, Repayments of Principal after Year Five
20 470 10 50 1 Long-term Debt, Maturities, Repayment Terms
21 470 10 50 1 Maturities of Time Deposits, Description
22 470 10 50 1 Recorded Unconditional Purchase Obligations [Table Text Block]
23 470 10 50 1 Recorded Unconditional Purchase Obligation, Amount of Maturities and Sinking Fund Requirements
24 470 10 50 1 Schedule of Maturities of Long-term Debt [Table Text Block]
25 470 10 50 1 Time Deposit Maturities [Table Text Block]
26 470 10 50 1 Long-term Debt, Maturities, Repayments of Principal in Year Four
27 470 10 50 1 Federal Home Loan Bank, Advances, Maturities Summary, Fixed Rate, One to Five Years
28 470 10 50 1 Debt, Policy [Policy Text Block]
29 470 10 50 1 Federal Home Loan Bank Advances, Disclosure [Text Block]
30 470 10 50 1 Federal Home Loan Bank, Advances, Maturities Summary, Fixed Rate, under One Year
31 470 10 50 1 Federal Home Loan Bank, Advances, Maturities Summary, Due in Year Three
32 470 10 50 1 Federal Home Loan Bank, Advances, Maturities Summary, Fixed Rate
33 470 10 50 1 Federal Home Loan Bank, Advances, Maturities Summary, Floating Rate
34 470 10 50 1 Federal Home Loan Bank, Advances, Maturities Summary, Fixed Rate, after Five Years
35 470 10 50 1 Federal Home Loan Bank, Advances, Maturities Summary, Due in Next Twelve Months
36 470 10 50 1 Federal Home Loan Bank, Advances, Maturities Summary, Floating Rate, after Five Years
37 470 10 50 1 Long-term Federal Home Loan Bank Advances, Current
38 470 10 50 1 Federal Home Loan Bank, Advances, Maturities Summary, Due in Year Five
39 470 10 50 1 Federal Home Loan Bank, Advances, Maturities Summary, Floating Rate, One to Five Years
40 470 10 50 1 Federal Home Loan Bank, Advances, Maturities Summary, Floating Rate, under One Year
41 470 10 S99 1 (SX 210.3-10(d)(4)(iii))
42 470 10 S99 1 (SX 210.3-10(d)(4)(iv))
43 470 10 45 2 Debt Instrument, Subjective Acceleration Clause
44 470 10 25 2 Deferred Income, Noncurrent
45 470 10 25 2 Deferred Income, Current
46 470 10 25 2 Deferred Income
47 470 10 50 2 Long-term Federal Home Loan Bank Advances, Current
48 470 10 50 4 Short-term Debt, Refinanced, Amount
49 470 10 50 4 Short-term Debt, Refinanced, Description
50 470 10 50 5 Debt Instrument, Debt Default, Description of Violation or Event of Default
51 470 10 50 5 Debt Default, Short-term Debt, Description of Violation or Event of Default
52 470 10 50 5 Long-term Debt, Type [Domain]
53 470 10 45 10 Other Sundry Liabilities, Current
54 470 10 45 10 Bank Overdrafts
55 470 10 45 13 Long-term Line of Credit, Noncurrent
56 470 10 45 14 Long-term Line of Credit, Noncurrent
57 470 10 45 19 Collateralized Mortgage Obligations [Member]
58 470 20 50 2A (a) Own-share Lending Arrangement, Description
59 470 20 25 20A Adjustments to Additional Paid in Capital, Stock Issued, Own-share Lending Arrangement, Issuance Costs
60 470 20 50 2A (b)(1) Own-share Lending Arrangement, Shares, Issued
61 470 20 50 2A (b)(2) Own-share Lending Arrangement, Description
62 470 20 50 2A (b)(3) Own-share Lending Arrangement, Description
63 470 20 50 2A (b)(4) Own-share Lending Arrangement, Collateral
64 470 20 50 2A (c) Own-share Lending Arrangement, Reasons
65 470 20 50 2A Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Accumulated Amortization
66 470 20 50 2A Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Net
67 470 20 50 2A (d) Own-share Lending Arrangement, Shares, Outstanding, Value
68 470 20 50 2A (e) Own-share Lending Arrangement, Earnings Per Share, Treatment
69 470 20 50 2C Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Adjustment
70 470 20 50 2A (f) Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Gross
71 470 20 50 2C Own-share Lending Arrangement, Counterparty Default, Earnings Per Share, Shares
72 470 20 50 2C Own-share Lending Arrangement, Counterparty Default, Period of Default, Expense
73 470 20 50 2C Own-share Lending Arrangement, Counterparty Default, Changes in Value, Shares
74 470 20 50 2C Own-share Lending Arrangement, Counterparty Default, Changes in Value, Probable Recoveries
75 470 20 50 2A (g) Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Net, Classification
76 470 20 50 2A (h) Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Amortization Expense
77 470 20 50 2A (i) Own-share Lending Arrangement, Dividends, Not Reimbursed
78 470 20 25 2 Adjustments to Additional Paid in Capital, Warrant Issued
79 470 20 50 4 (a) Debt Instrument, Convertible, Carrying Amount of Equity Component
80 470 Debt and Capital Leases Disclosures [Text Block]
81 470 Short-term Debt [Text Block]
82 470 Debt Disclosure [Text Block]
83 470 20 50 4 (b)(1) Long-term Debt, Gross
84 470 Long-term Debt [Text Block]
85 470 20 50 4 (b)(2) Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net
86 470 20 50 4 (b)(3) Long-term Debt
87 470 20 50 5 (a) Debt Instrument, Convertible, Remaining Discount Amortization Period
88 470 20 50 5 (b) Debt Instrument, Convertible, Conversion Price
89 470 20 50 5 (c) Debt Instrument, Convertible, If-converted Value in Excess of Principal
90 470 20 50 5 (d) Debt Instrument, Convertible, Associated Derivative Transactions, Description
91 470 20 25 5 Other Additional Capital [Member]
92 470 20 50 6 (a) Debt Instrument, Interest Rate, Effective Percentage
93 470 20 50 6 (b) Interest Expense, Debt
94 470 20 25 10 Convertible Debt [Member]
95 470 20 25 11 Convertible Subordinated Debt [Member]
96 470 20 40 16 Induced Conversion of Convertible Debt Expense
97 470 20 25 22 Adjustments to Additional Paid in Capital, Equity Component of Convertible Debt
98 470 30 50 1 (a) Participating Mortgage Loans, Mortgage Obligations, Amount
99 470 30 50 1 (a) Participating Mortgage Loans, Participation Liabilities, Amount
100 470 30 50 1 (a) Participating Mortgage Loans, Unamortized Debt Discount, Amount
101 470 30 40 1 Participating Mortgage Loans, Extinguishment Gain (Loss)
102 470 30 50 1 (b) Participating Mortgage Loans, Description of Terms
103 470 30 50 1 Participating Mortgage Loan, Name [Domain]
104 470 30 50 1 Participating Mortgage Loans [Axis]
105 470 30 50 1 Participating Mortgage Loans [Table]
106 470 30 50 1 Schedule of Participating Mortgage Loans [Table Text Block]
107 470 30 45 2 Participating Mortgage Loans, Extinguishment Gain (Loss)
108 470 50 50 1 Schedule of Extinguishment of Debt [Table Text Block]
109 470 50 50 1 Extinguishment of Debt, Type [Domain]
110 470 50 50 1 Schedule of Extinguishment of Debt [Table]
111 470 50 50 1 Extinguishment of Debt [Axis]
112 470 50 40 2 Gain (Loss) on Extinguishment of Debt
113 470 50 40 2 Extinguishment of Debt, Gain (Loss), Net of Tax
114 470 50 40 2 Extinguishment of Debt, Gain (Loss), Income Tax
115 470 50 40 2 Extinguishment of Debt, Gain (Loss), Per Share, Net of Tax
116 470 50 40 2 Gain (Loss) on Extinguishment of Debt, before Write off of Debt Issuance Cost
117 470 50 40 2 Gains (Losses) on Recourse Debt
118 470 50 40 4 Gain (Loss) on Extinguishment of Debt
119 470 50 40 4 Gain (Loss) on Extinguishment of Debt, before Write off of Debt Issuance Cost
120 470 50 40 4 Gains (Losses) on Recourse Debt
121 470 60 50 1 (a) Troubled Debt Restructuring, Debtor, Current Period, Description of Changes in Terms
122 470 60 50 1 (b) Troubled Debt Restructuring, Debtor, Current Period, Gain (Loss) on Restructuring, Net of Tax
123 470 60 50 1 (b) Gains (Losses) on Restructuring of Debt
124 470 60 50 1 (b) Troubled Debt Restructuring, Debtor, Current Period, Gain (Loss) on Restructuring, Tax Effect
125 470 60 50 1 (c) Troubled Debt Restructuring, Debtor, Current Period, Gain (Loss) on Transfer of Assets, Net of Tax
126 470 60 50 1 (d) Troubled Debt Restructuring, Debtor, Current Period, Gain (Loss) on Restructuring, Per Share, Net
127 470 60 50 1 Summary of Troubled Debt Restructuring Note, Debtor [Table Text Block]
128 470 60 50 1 Schedule of Debtor Troubled Debt Restructuring, Current Period [Table Text Block]
129 470 60 50 1 Troubled Debt Restructuring, Debtor, Current Period [Table]
130 470 60 50 1 Troubled Debt Restructuring, Debtor, Current Period, Creditor [Domain]
131 470 60 50 1 Creditor [Axis]
132 470 60 50 2 Troubled Debt Restructuring, Debtor, Subsequent Periods [Table]
133 470 60 50 2 Troubled Debt Restructuring, Debtor, Subsequent Periods [Axis]
134 470 60 50 2 Troubled Debt Restructuring, Debtor, Subsequent Periods, Contingent Payments, Amount
135 470 60 50 2 Troubled Debt Restructuring, Debtor, Subsequent Periods, Contingent Payments, Name [Domain]
136 470 60 50 2 Troubled Debt Restructuring, Debtor, Subsequent Periods, Contingent Payments, Description
137 470 60 50 2 Schedule of Debtor Troubled Debt Restructuring, Subsequent Periods [Table Text Block]
138 470 60 50 2 Summary of Troubled Debt Restructuring Note, Debtor [Table Text Block]
139 470 60 50 2 Troubled Debt Restructuring, Debtor, Subsequent Periods, Contingent Payments, Conditions