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Commercial & Industrial Cash Flow Statement Tags

Cash flow statement tags have year_to_date and annual period types.

Name Tag Category Definition
Net Income NetIncomeCashFlow Operating Activities The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.
Income (Loss) From Discontinued Operations IncomeLossDiscontinuedOperations Operating Activities Amount of income (loss) from a disposal group, net of income tax before extraordinary items allocable to noncontrolling interests. Includes, net of tax, income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.
Depreciation, Depletion and Amortization DepreciationDepletionAmortization Operating Activities The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.
Amortization of Financing Costs and Discounts AmortizationFinancingCostsDiscounts Operating Activities Amount of noncash expense included in interest expense to allocate debt discount and premium, and the costs to issue debt and obtain financing over the related debt instruments. Alternate captions include noncash interest expense.
Accretion Expense AccretionExpense Operating Activities Amount of accretion expense, which includes, but is not limited to, accretion expense from asset retirement obligations, environmental remediation obligations, and other contingencies.
Share-Based Compensation ShareBasedCompensation Operating Activities The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method.
Deferred Income Taxes and Tax Credits DeferredIncomeTaxesTaxCredits Operating Activities The net amount of deferred income taxes and income tax credits less the tax benefit from exercise of stock options.
Gain (Loss) On Sale GainLossOnSale Operating Activities The difference between the sale price or salvage price and the book value of an asset that was sold or retired during the reporting period. This element refers to the gain (loss).
Unrealized Gain (Loss) UnrealizedGainLoss Operating Activities The net change in the difference between the fair value and the carrying value, or in the comparative fair values, of investments.
Equity Method Investments EquityMethodInvestments Operating Activities This item represents the entity's proportionate share for the period of the net income (loss) of its investee (such as unconsolidated subsidiaries and joint ventures) to which the equity method of accounting is applied. This item includes income or expense related to stock-based compensation based on the investor's grant of stock to employees of an equity method investee.
Inventory LIFO Reserve inventoryLIFOReserve Operating Activities The difference between the change in the inventory reserve representing the cumulative difference in cost between the first in, first out and the last in, first out inventory valuation methods and any LIFO decrement which have been reflected in the statement of income during the period.
Pension and Other Postretirement Benefits PensionOtherPostretirementBenefits Operating Activities The amount of pension and other (such as medical, dental and life insurance) postretirement benefit costs recognized during the period for (1) defined benefit plans (periodic benefit costs include the following components: service cost, interest cost, expected return on plan assets, gain (loss) on assets, prior service cost or credit, transition asset or obligation, and gain (loss) due to settlements or curtailments) and for (2) defined contribution plans (to the extent that a plan's defined contributions to an individual's account are to be made for periods in which that individual renders services, the net cost for a period is the contribution called for in that period; if a plan calls for contributions for periods after an individual retires or terminates, the estimated cost is accrued during the employee's service period).
Provision for Doubtful Accounts ProvisionDoubtfulAccounts Operating Activities Amount of the current period expense charged against operations, the offset which is generally to the allowance for doubtful accounts for the purpose of reducing receivables, including notes receivable, to an amount that approximates their net realizable value (the amount expected to be collected).
Restructuring and Impairment Charges RestructuringImpairmentChargesCashFlow Operating Activities The aggregate amount provided for estimated restructuring charges, remediation costs, and asset impairment loss during an accounting period. Generally, these items are either unusual or infrequent, but not both (in which case they would be extraordinary items).
Research and Development In Process ResearchDevelopmentInProcess Operating Activities The amount of purchased research and development assets that are acquired in a business combination have no alternative future use and are therefore written off in the period of acquisition.
Extraordinary Items ExtraordinaryItemsCashFlow Operating Activities Net of tax amount of gain (loss) classified as extraordinary item on the cash flow statement, including amount attributable to noncontrolling interests.
Other Operating Activities OtherOperatingActivities Operating Activities Other cash or noncash adjustments to reconcile net income to cash provided by (used in) operating activities that are not separately disclosed in the statement of cash flows (for example, cash received or cash paid during the current period for miscellaneous operating activities, net change during the reporting period in other assets or other liabilities).
Change In Trade Receivables ChangeTradeReceivables Operating Activities The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.
Change In Financing Receivables ChangeFinancingReceivables Operating Activities The increase (decrease) during the reporting period in outstanding loans including accrued interest.
Change In Other Receivables ChangeOtherReceivables Operating Activities The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.
Change In Inventories ChangeInventories Operating Activities The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.
Change In Accounts Payable ChangeAccountsPayable Operating Activities The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.
Change In Taxes Payable ChangeTaxesPayable Operating Activities The increase (decrease) during the reporting period of all taxes owed but not paid, including income, property and other taxes.
Change In Deferred Revenue ChangeDeferredRevenue Operating Activities The increase (decrease) during the reporting period, excluding the portion taken into income, in the liability reflecting revenue yet to be earned for which cash or other forms of consideration was received or recorded as a receivable.
Change In Employee Related Liabilities ChangeEmployeeRelatedLiabilities Operating Activities The increase (decrease) during the reporting period in the aggregate amount of obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits.
Change In Customer Advances and Deposits ChangeCustomerAdvancesDeposits Operating Activities The increase (decrease) during the reporting period in the amount of (a) prepayments by customers for goods or services to be provided at a later date, (b) the amount of customer money held in customer accounts, including security deposits, collateral for a current or future transactions, initial payment of the cost of acquisition or for the right to enter into a contract or agreement, or (c) a combination of (a) and (b).
Change in Due To/From Related Parties ChageDueToFromRelatedParties Operating Activities The aggregate increase (decrease) during the reporting period in the amount due from or to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management; an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence.
Change In Deferred Taxes ChangeDeferredTaxes Operating Activities The increase (decrease) during the reporting period in the account that represents the temporary difference that results from Income or Loss that is recognized for accounting purposes but not for tax purposes and vice versa.
Change In Derivatives and Hedges ChangeDerivativesHedges Operating Activities The increase (decrease) during the period in the carrying value of derivative instruments reported as liabilities that are due to be disposed of within one year (or the normal operating cycle, if longer).
Change In Asset Retirement Obligations ChangeAssetRetirementObligations Operating Activities The increase (decrease) during the reporting period in the carrying amount of asset retirement obligations.
Change In Other Operating Assets and Liabilities, Net ChangeOtherOperatingAssetsLiabilitiesNet Operating Activities The increase (decrease) during the reporting period of all other assets and liabilities used in operating activities.
Cash From Operating Activities - Continuing Operations CashOperatingActivitiesContinuingOperations Operating Activities The net cash from (used in) the entity's continuing operations. This element specifically EXCLUDES the cash flows derived by the entity from its discontinued operations, if any. This element is only to be used when the entity reports its cash flows attributable to discontinued operations separately from the cash flow provided by or used in operating activities.
Net Cash From Operating Activities - Discontinued Operations NetCashOperatingActivitiesDiscontinuedOperations Operating Activities This element represents cash provided by or used in the operating activities of the entity's discontinued operations during the period. This element is only used by those entities that separately report cash flows attributable to discontinued operations. If using this element, it is an indication that the cash flows of the entity which are detailed in reconciling to cash provided by or used in operating activities reflect only cash flows attributable to continuing operations.
Net Cash From Operating Activities NetCashOperatingActivities Operating Activities The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities.
Purchase of Property, Plant and Equipment PurchasePropertyPlantEquipment Investing Activities The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.
Sale of Property, Plant and Equipment SalePropertyPlantEquipment Investing Activities The cash inflow from the sale of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale.
Acquisitions AcquisitionsNet Investing Activities The cash outflow associated with the acquisition of a controlling interest in another entity or an entity that is related to it but not strictly controlled (for example, an unconsolidated subsidiary, affiliate, joint venture or equity method investment).
Divestitures DivestituresNet Investing Activities The cash inflow associated with the amount received from the sale of a business segment or subsidiary or sale of an entity that is related to it but not strictly controlled during the period (for example, an unconsolidated subsidiary, affiliate, joint venture or equity method investment).
Intangibles IntangiblesNet Investing Activities The cash flow to acquire or sell assets without physical form usually arising from contractual or other legal rights, excluding goodwill.
Change In Restricted Cash ChangeRestrictedCash Investing Activities The net cash inflow or outflow for the increase (decrease) associated with funds that are not available for withdrawal or use (such as funds held in escrow) and are associated with underlying transactions that are classified as investing activities.
Purchase of Investments PurchaseInvestments Investing Activities The cash outflow associated with the purchase of all investments (debt, security, other) during the period.
Sale and Maturity of Investments SaleMaturityInvestments Investing Activities The cash inflow associated with the sale, maturity and collection of all investments such as debt, security and so forth during the period.
Related Party Transactions RelatedPartyTransactions Investing Activities The cash flow associated with the acquisition, sale or advances to an entity that is related to it but not strictly controlled (for example, an unconsolidated subsidiary, affiliate, and joint venture or equity method investment) or the sale or acquisition of an additional interest in a subsidiary (controlled entity).
Hedging Activities, Net HedgingActivitiesNet Investing Activities The cash outflow or inflow for a financial contract that meets the hedge criteria as either a cash flow hedge, fair value hedge, or hedge of a net investment in a foreign operation.
Other Investing Activities OtherInvestingActivities Investing Activities The net cash outflow or inflow from other investing activities.
Net Cash From Investing Activities - Continuing Operations NetCashInvestingActivitiesContinuingOperations Investing Activities The net cash from (used in) the entity's investing activities specifically EXCLUDING the cash flows derived by the entity from its discontinued operations, if any. This element is only to be used when the entity reports its cash flows attributable to discontinued operations separately from the cash flow provided by or used in investing activities. Such reporting would necessitate the entity to use the Net Cash provided by or used in Discontinued Operations, Total element provided in the taxonomy.
Net Cash From Investing Activities - Discontinued Operations NetCashInvestingActivitiesDiscontinuedOperations Investing Activities This element represents cash provided by or used in the investing activities of the entity's discontinued operations during the period. This element is only used by those entities that separately report cash flows attributable to discontinued operations. If using this element, it is an indication that the cash flows of the entity which are detailed in reconciling to cash provided by or used in investing activities reflect only cash flows attributable to continuing operations.
Net Cash From Investing Activities NetCashInvestingActivities Investing Activities The net cash inflow or outflow from investing activity.
Short-Term Debt Issuances (Repayments) ShortTermDebtIssuancesRepayments Financing Activities The net cash inflow or outflow for borrowing having initial term of repayment within one year or the normal operating cycle, if longer.
Long-Term Debt Issuances LongTermDebtIssuances Financing Activities The cash inflow associated with security instrument that either represents a creditor or an ownership relationship with the holder of the investment security with a maturity of beyond one year or normal operating cycle, if longer. Includes proceeds from (a) debt, (b) capital lease obligations, (c) mandatory redeemable capital securities, and (d) any combination of (a), (b), or (c).
Long-Term Debt Repayments LongTermDebtRepayments Financing Activities The cash outflow associated with security instruments that either represent a creditor or an ownership relationship with the holder of the investment security with a maturity of beyond one year or normal operating cycle, if longer. Includes repayments of (a) debt, (b) capital lease obligations, (c) mandatory redeemable capital securities, and (d) any combination of (a), (b), or (c).
Debt Issuance Costs DebtIssuanceCosts Financing Activities The cash outflow for loan and debt issuance costs.
Equity Issuances EquityIssuances Financing Activities The cash inflow from the issuance of common stock, preferred stock, treasury stock, stock options, and other types of equity.
Equity Repurchases EquityRepurchases Financing Activities The cash outflow to reacquire common and preferred stock.
Equity Issuance Costs EquityIssuanceCosts Financing Activities The cash outflow for cost incurred directly with the issuance of an equity security.
Proceeds From Incentive Plans ProceedsIncentivePlans Financing Activities The total cash inflow associated with the amount received from holders to acquire the entity's shares under incentive and share awards, including stock option exercises. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately.
Dividends CashDividends Financing Activities Cash outflow in the form of capital distributions and dividends to common shareholders, preferred shareholders and noncontrolling interests.
Dividends, Preferred Stock DividendsPreferredStock Financing Activities The cash outflow for the return on capital for preferred shareholders.
Dividends, Noncontrolling Interests DividendsNoncontrollingInterests Financing Activities The net cash inflow or outflow from noncontrolled interest to increase or decrease the number of shares they have in the entity. This does not include dividends paid to the noncontrolling interest.
Noncontrolling Interests NoncontrollingInterestsFinancing Financing Activities Amount of cash inflow (outflow) from (to) a noncontrolling interest. Excludes dividends paid to the noncontrolling interest.
Other Financing Activities OtherFinancingActivities Financing Activities The net cash inflow or outflow from other financing activities. This element is used when there is not a more specific and appropriate element in the taxonomy.
Net Cash From Financing Activities - Continuing Operations NetCashFinancingActivitiesContinuingOperations Financing Activities The net cash from (used in) the entity's financing activities specifically EXCLUDING the cash flows derived by the entity from its discontinued operations, if any. This element is only to be used when the entity reports its cash flows attributable to discontinued operations separately from the cash flow provided by or used in financing activities. Such reporting would necessitate the entity to use the Net Cash provided by or used in Discontinued Operations, Total element provided in the taxonomy.
Net Cash From Financing Activities - Discontinued Operations NetCashFinancingActivitiesDiscontinuedOperations Financing Activities This element represents cash provided by or used in the financing activities of the entity's discontinued operations during the period. This element is only used by those entities that separately report cash flows attributable to discontinued operations. If using this element, it is an indication that the cash flows of the entity which are detailed in reconciling to cash provided by or used in financing activities reflect only cash flows attributable to continuing operations.
Net Cash From Financing Activities NetCashFinancingActivities Financing Activities The net cash inflow or outflow from financing activity for the period.
Effect of Currency Exchange Rate EffectCurrencyExchangeRate Financing Activities The effect of exchange rate changes on cash balances held in foreign currencies.
Other Cash Adjustments OtherCashAdjustments Financing Activities Other cash items not classified elsewhere. This can include divestments reported outside of operating, investing and financing activities.
Change In Cash and Equivalents ChangeCashEquivalents Financing Activities The increase (decrease) during the reporting period in cash and cash equivalents. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.
Cash Paid for Income Taxes CashPaidIncomeTaxes Supplemental The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income, net of any cash received during the current period as refunds for the overpayment of taxes.
Cash Paid for Interest CashPaidInterest Supplemental The amount of cash paid for interest during the period.
Effect of Currency Exchange Rate, Supplemental EffectCurrencyExchangeRateSupplemental Supplemental The effect of exchange rate changes on cash balances held in foreign currencies. This supplemental item only applies to effect of currency exchange rates reported below the change in cash line.

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