The following is a list of the high level fundamental accounting concepts (FAC) for US GAAP. These tend to be subtotals and totals.
| # | Name | Label | Balance | Period Type |
|---|---|---|---|---|
| 1 | Assets | Assets | Debit | Instant |
| 2 | AssetsHeldForSale | Assets Held for Sale | Debit | Instant |
| 3 | BenefitsCostsExpenses | Benefits Costs and Expenses | Debit | Duration |
| 4 | Capitalization | Capitalization | Credit | Instant |
| 5 | CommitmentsAndContingencies | Commitments And Contingencies | Credit | Instant |
| 6 | ComprehensiveIncomeLoss | Comprehensive Income (Loss) | Credit | Duration |
| 7 | ComprehensiveIncomeLossAttributableToNoncontrollingInterest | Comprehensive Income (Loss) Attributable To Noncontrolling Interest | Credit | Duration |
| 8 | ComprehensiveIncomeLossAttributableToParent | Comprehensive Income (Loss) Attributable to Parent | Credit | Duration |
| 9 | CostOfRevenue | Cost Of Revenue | Debit | Duration |
| 10 | CostOfRevenueGoods | Cost of Revenue, Goods | Debit | Duration |
| 11 | CostOfRevenueServices | Cost of Revenue, Services | Debit | Duration |
| 12 | CostsAndExpenses | Costs And Expenses | Debit | Duration |
| 13 | CurrentAssets | Current Assets | Debit | Instant |
| 14 | CurrentAssetsExcludingHeldForSale | Current Assets Excluding Held for Sale | Debit | Instant |
| 15 | CurrentLiabilities | Current Liabilities | Credit | Instant |
| 16 | CurrentLiabilitiesExcludingHeldForSale | Current Liabilities Excluding Held for Sale | Credit | Instant |
| 17 | Equity | Equity | Credit | Instant |
| 18 | EquityAttributableToNoncontrollingInterest | Equity Attributable To Noncontrolling Interest | Credit | Instant |
| 19 | EquityAttributableToParent | Equity Attributable To Parent | Credit | Instant |
| 20 | ExchangeGainsLosses | Exchange Gains (Losses) | Duration | |
| 21 | ExciseAndSalesTaxes | Excise and Sales Taxes | Debit | Duration |
| 22 | FixedAssets | Fixed Assets | Debit | Instant |
| 23 | GainLossOnDispositionStockInSubsidiaryOrEquityMethodInvestee | Gain (Loss) on Disposition of Stock in Subsidiary or Equity Method Investee | Credit | Duration |
| 24 | GainLossOnSalePreviouslyUnissuedStockBySubsidiaryOrEquityInvesteeNonoperatingIncome | Gain (Loss) on Sale of Previously Unissued Stock by Subsidiary or Equity Investee, Nonoperating Income | Credit | Duration |
| 25 | GainLossOnSalePropertiesNetTax | Gain (Loss) On Sale of Properties, Net of Tax | Credit | Duration |
| 26 | GrossProfit | Gross Profit | Credit | Duration |
| 27 | IncomeLossBeforeEquityMethodInvestments | Income (Loss) Before Equity Method Investments | Credit | Duration |
| 28 | IncomeLossFromContinuingOperationsAfterTax | Income (Loss) From Continuing Operations After Tax | Credit | Duration |
| 29 | IncomeLossFromContinuingOperationsBeforeTax | Income (Loss) From Continuing Operations Before Tax | Credit | Duration |
| 30 | IncomeLossFromDiscontinuedOperationsNetOfTax | Income (Loss) From Discontinued Operations, Net Of Tax | Credit | Duration |
| 31 | IncomeLossFromDiscontinuedOperationsNetOfTaxAdjustmentToPriorYearGainLossOnDisposal | Income (Loss) from Discontinued Operations, Net of Tax, Adjustment to Prior Year Gain (Loss) on Disposal | Credit | Duration |
| 32 | IncomeLossFromDiscontinuedOperationsNetOfTaxDuringPhaseOut | Income (Loss) from Discontinued Operations, Net of Tax, During Phase Out | Credit | Duration |
| 33 | IncomeLossFromDiscontinuedOperationsNetOfTaxGainLossOnDisposal | Income (Loss) from Discontinued Operations, Net of Tax, Gain (Loss) on Disposal | Credit | Duration |
| 34 | IncomeLossFromDiscontinuedOperationsNetOfTaxProvisionForGainLossOnDisposal | Income (Loss) from Discontinued Operations, Net of Tax, Provision for Gain (Loss) on Disposal | Credit | Duration |
| 35 | IncomeLossFromEquityMethodInvestments | Income (Loss) From Equity Method Investments | Credit | Duration |
| 36 | IncomeTaxExpenseBenefit | Income Tax Expense (Benefit) | Debit | Duration |
| 37 | IncomeTaxExpenseBenefitCurrent | Income Tax Expense (Benefit), Current | Debit | Duration |
| 38 | IncomeTaxExpenseBenefitDeferred | Income Tax Expense (Benefit), Deferred | Debit | Duration |
| 39 | IndirectOperatingNonoperatingCostsExpenses | Indirect Operating and Nonoperating Costs and Expenses | Debit | Duration |
| 40 | InterestAndDebtExpense | Interest And Debt Expense | Debit | Duration |
| 41 | InterestAndDividendIncomeOperating | Interest And Dividend Income, Operating | Credit | Duration |
| 42 | InterestExpense | Interest Expense | Debit | Duration |
| 43 | InterestExpenseOperating | Interest Expense, Operating | Debit | Duration |
| 44 | InterestIncomeExpenseAfterProvisionForLosses | Interest Income (Expense) After Provision For Losses | Credit | Duration |
| 45 | InterestIncomeExpenseOperatingNet | Interest Income (Expense) Operating, Net | Credit | Duration |
| 46 | Liabilities | Liabilities | Credit | Instant |
| 47 | LiabilitiesAndEquity | Liabilities And Equity | Credit | Instant |
| 48 | LiabilitiesHeldForSale | Liabilities Held for Sale | Credit | Instant |
| 49 | LongTermDebt | Long-term Debt | Credit | Instant |
| 50 | NetAssetsLiabilities | Net Assets (Liabilities) | Debit | Instant |
| 51 | NetCashFlow | Net Cash Flow | Duration | |
| 52 | NetCashFlowContinuing | Net Cash Flow, Continuing | Duration | |
| 53 | NetCashFlowDiscontinued | Net Cash Flow, Discontinued | Duration | |
| 54 | NetCashFlowFromFinancingActivities | Net Cash Flow From Financing Activities | Duration | |
| 55 | NetCashFlowFromFinancingActivitiesContinuing | Net Cash Flow From Financing Activities, Continuing | Duration | |
| 56 | NetCashFlowFromFinancingActivitiesDiscontinued | Net Cash Flow From Financing Activities, Discontinued | Duration | |
| 57 | NetCashFlowFromInvestingActivities | Net Cash Flow From Investing Activities | Duration | |
| 58 | NetCashFlowFromInvestingActivitiesContinuing | Net Cash Flow From Investing Activities, Continuing | Duration | |
| 59 | NetCashFlowFromInvestingActivitiesDiscontinued | Net Cash Flow From Investing Activities, Discontinued | Duration | |
| 60 | NetCashFlowFromOperatingActivities | Net Cash Flow From Operating Activities | Duration | |
| 61 | NetCashFlowFromOperatingActivitiesContinuing | Net Cash Flow From Operating Activities, Continuing | Duration | |
| 62 | NetCashFlowFromOperatingActivitiesDiscontinued | Net Cash Flow From Operating Activities, Discontinued | Duration | |
| 63 | NetIncomeLoss | Net Income (Loss) | Credit | Duration |
| 64 | NetIncomeLossAttributableToNoncontrollingInterest | Net Income (Loss) Attributable To Noncontrolling Interest | Credit | Duration |
| 65 | NetIncomeLossAttributableToNonredeemableNoncontrollingInterest | Net Income (Loss) Attributable to Nonredeemable Noncontrolling Interest | Credit | Duration |
| 66 | NetIncomeLossAttributableToParent | Net Income (Loss) Attributable To Parent | Credit | Duration |
| 67 | NetIncomeLossAttributableToRedeemableNoncontrollingInterest | Net Income (Loss) Attributable to Redeemable Noncontrolling Interest | Credit | Duration |
| 68 | NetIncomeLossAvailableToCommonStockholdersBasic | Net Income (Loss) Available To Common Stockholders, Basic | Credit | Duration |
| 69 | NoncurrentAssets | Noncurrent Assets | Debit | Instant |
| 70 | NoncurrentLiabilities | Noncurrent Liabilities | Credit | Instant |
| 71 | NoninterestExpense | Noninterest Expense | Debit | Duration |
| 72 | NoninterestIncome | Noninterest Income | Credit | Duration |
| 73 | NonoperatingGainsLosses | Nonoperating Gains (Losses) | Credit | Duration |
| 74 | NonoperatingIncomeLoss | Nonoperating Income (Expense) | Credit | Duration |
| 75 | OperatingAndNonoperatingCostsAndExpenses | Operating and Nonoperating Costs and Expenses | Debit | Duration |
| 76 | OperatingAndNonoperatingRevenues | Operating and Nonoperating Revenues | Credit | Duration |
| 77 | OperatingExpenses | Operating Expenses | Debit | Duration |
| 78 | OperatingIncomeLoss | Operating Income (Loss) | Credit | Duration |
| 79 | OtherComprehensiveIncomeLoss | Other Comprehensive Income (Loss) | Credit | Duration |
| 80 | OtherComprehensiveIncomeLossAttributableToNoncontrollingInterest | Other Comprehensive Income (Loss) Attributable to Noncontrolling Interest | Credit | Duration |
| 81 | OtherComprehensiveIncomeLossAttributableToParent | Other Comprehensive Income (Loss) Attributable to Parent | Credit | Duration |
| 82 | OtherNoncurrentAssetsOfRegulatedEntity | Other Noncurrent Assets of Regulated Entity | Debit | Instant |
| 83 | OtherNoncurrentLiabilitiesOfRegulatedEntity | Other Noncurrent Liabilities of Regulated Entity | Credit | Instant |
| 84 | OtherOperatingIncomeExpenses | Other Operating Income (Expenses) | Credit | Duration |
| 85 | OtherThanFixedNoncurrentAssets | Other than Fixed Noncurrent Assets | Debit | Instant |
| 86 | ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic | Participating Securities, Distributed and Undistributed Earnings (Loss), Basic | Debit | Duration |
| 87 | PreferredStockDividendsAndOtherAdjustments | Preferred Stock Dividends And Other Adjustments | Debit | Duration |
| 88 | ProvisionForLoanLeaseAndOtherLosses | Provision For Loan, Lease, And Other Losses | Debit | Duration |
| 89 | PublicUtilitiesPropertyPlantAndEquipmentNet | Public Utilities Property, Plant, and Equipment, Net | Debit | Duration |
| 90 | RedeemableNoncontrollingInterest | Redeemable Noncontrolling Interest | Credit | Instant |
| 91 | RedeemableNoncontrollingInterestCommon | Redeemable Noncontrolling Interest Common | Credit | Instant |
| 92 | RedeemableNoncontrollingInterestOther | Redeemable Noncontrolling Interest Other | Credit | Instant |
| 93 | RedeemableNoncontrollingInterestPreferred | Redeemable Noncontrolling Interest Preferred | Credit | Instant |
| 94 | ReturnOnAssets | Return on Assets (ROA) | Duration | |
| 95 | ReturnOnEquity | Return on Equity (ROE) | Duration | |
| 96 | ReturnOnSales | Return on Sales (ROS) | Duration | |
| 97 | Revenues | Revenues | Credit | Duration |
| 98 | RevenuesExcludingInterestDividends | Revenues, Excluding Interest and Dividends | Credit | Duration |
| 99 | RevenuesNetInterestExpense | Revenues, Net of Interest Expense | Credit | Duration |
| 100 | SustainableGrowthRate | Sustainable Growth Rate (SGR) | Duration | |
| 101 | TemporaryEquity | Temporary Equity | Credit | Instant |
| 102 | TemporaryEquityAttributableToParent | Temporary Equity Attributable to Parent | Credit | Instant |
| 103 | UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic | Undistributed Earnings (Loss) Allocated to Participating Securities, Basic | Credit | Duration |
Last updated: 11/17/2020 12:08:57 PM