Accounting Standards Codification: 912 - Contractors - Federal Government | ASC | GAAP Plus

# Reference Report Element
1 912 Long-term Contracts or Programs Disclosure [Text Block]
2 912 20 45 5 Loss on Contract Termination for Default
3 912 275 50 2 Contract Termination Claims, Description
4 912 275 50 3 Contract Termination Claims, Description
5 912 275 50 4 Loss on Contract Termination
6 912 275 50 5 Contract Termination Claims, Description
7 912 275 50 6 Governmental Contracts Subject to Renegotiation
8 912 310 50 1 Contract Termination Claims, Description
9 912 310 45 1 Government Contract Receivable
10 912 310 45 2 Unbilled Contracts Receivable
11 912 310 50 2 Contract Termination Claims, Description
12 912 310 45 2 Costs in Excess of Billings
13 912 310 50 3 Government Contract Receivable, Progress Payment Offset
14 912 310 50 4 Advance Payments Netted Against Claim Receivable
15 912 310 45 4 Advance Payments Netted Against Claim Receivable
16 912 310 45 6 Contract Termination Claims, Governments Other than US Federal Government
17 912 310 45 6 Contract Termination Claims, US Federal Government
18 912 330 50 1 Government Contractors, Inventory, Policy [Policy Text Block]
19 912 405 50 2 Contract Termination Claims, Description
20 912 405 50 3 Contract Termination Claims, Description
21 912 405 45 4 Termination Loans, Description
22 912 405 45 4 Termination Loans
23 912 715 50 1 Defined Benefit Plan, Government's Rights to Plan Assets in Event of Plan Termination, Amount
24 912 715 50 1 Defined Benefit Plan, Government's Rights to Plan Assets in Event of Plan Termination, Description
25 912 730 25 1 Research and Development Arrangement with Federal Government, Costs Incurred, Net
26 912 730 25 1 Research and Development Arrangement with Federal Government, Description and Terms
27 912 730 25 1 Research and Development Arrangement with Federal Government, Customer Funding to Offset Costs Incurred