Ontology for US-GAAP

Class (Label) Subclass of Class (Label) Class (ID)
US GAAP US-GAAP
General Principles US GAAP GeneralPrinciples
Common Practices US GAAP CommonPractices
Industry Practices US GAAP IndustryPractices
Financial Statement Accounts US GAAP FinancialStatementAccounts
Broad Transactions US GAAP BroadTransactions
Industries US GAAP Industries
Transactions, Events, Circumstances US GAAP TransactionsEventsCircumstances
General Principles US GAAP GeneralPrinciples
Presentation General Principles Presentation
Common Practices US GAAP CommonPractices
Industry Practices US GAAP IndustryPractices
Presentation General Principles Presentation
Presentation of Financial Statements Presentation PresentationOfFinancialStatements
Industry Specific Presentations Presentation IndustrySpecificPresentations
Presentation of Discontinued Operations Presentation PresentationOfDiscontinuedOperations
Presentation of Other Matters Presentation PresentationOfOtherMatters
Accounting Changes and Error Corrections Presentation AccountingChangesAndErrorCorrections
Changing Prices Presentation ChangingPrices
Earnings Per Share Presentation EarningsPerShare
Interim Reporting Presentation InterimReporting
Limited Liability Entities Presentation LimitedLiabilityEntities
Personal Financial Statements Presentation PersonalFinancialStatements
Risks and Uncertainties Presentation RisksAndUncertainties
Segment Reporting Presentation SegmentReporting
Presentation of Financial Statements Presentation PresentationOfFinancialStatements
Industry Specific Presentations Presentation IndustrySpecificPresentations
Presentation of Discontinued Operations Presentation PresentationOfDiscontinuedOperations
Presentation of Other Matters Presentation PresentationOfOtherMatters
Financial Statement Accounts US GAAP FinancialStatementAccounts
Assets Financial Statement Accounts Assets
Liabilities Financial Statement Accounts Liabilities
Equity Financial Statement Accounts Equity
Assets Financial Statement Accounts Assets
Cash and Cash Equivalents Assets CashAndCashEquivalents
Receivables Assets Receivables
Investments - Debt and Equity Securities Assets InvestmentsDebtAndEquitySecurities
Investments - Equity Method and Joint Ventures Assets InvestmentsEquityMethodAndJointVentures
Investments - Other Assets InvestmentsOther
Inventory Assets Inventory
Other Assets and Deferred Costs Assets OtherAssetsAndDeferredCosts
Property, Plant and Equipment Assets PropertyPlantAndEquipment
Intangible Assets - Goodwill and Other Assets IntangibleAssetsGoodwillAndOther
Liabilities Financial Statement Accounts Liabilities
Asset Retirement and Environmental Obligations Liabilities AssetRetirementAndEnvironmentalObligations
Exit or Disposal Cost Obligations Liabilities ExitOrDisposalCostObligations
Deferred Revenue Liabilities DeferredRevenue
Contingencies Liabilities Contingencies
Commitments Liabilities Commitments
Guarantees Liabilities Guarantees
Debt Liabilities Debt
Distinguishing Liabilities from Equity Liabilities DistinguishingLiabilitiesFromEquity
Equity Financial Statement Accounts Equity
Equity Disclosures Equity EquityDisclosures
Broad Transactions US GAAP BroadTransactions
Business Combinations Broad Transactions BusinessCombinations
Derivatives and Hedging Broad Transactions DerivativesAndHedging
Consolidation Broad Transactions Consolidation
Financial Instruments Broad Transactions FinancialInstruments
Foreign Currency Matters Broad Transactions ForeignCurrencyMatters
Interest Broad Transactions Interest
Leases Broad Transactions Leases
Collaborative Arrangements Broad Transactions CollaborativeArrangements
Fair Value Measurement Disclosures Broad Transactions FairValueMeasurementDisclosures
Reorganizations Broad Transactions Reorganizations
Nonmonetary Transactions Broad Transactions NonmonetaryTransactions
Related Party Disclosures Broad Transactions RelatedPartyDisclosures
Subsequent Events Broad Transactions SubsequentEvents
Transfers and Servicing Broad Transactions TransfersAndServicing
Industries US GAAP Industries
Agriculture Industries Agriculture
Airlines Industries Airlines
Contractors - Construction Industries ContractorsConstruction
Contractors - Federal Government Industries ContractorsFederalGovernment
Development Stage Entities Industries DevelopmentStageEntities
Entertainment - Broadcasters Industries EntertainmentBroadcasters
Entertainment - Cable Television Industries EntertainmentCableTelevision
Entertainment - Films Industries EntertainmentFilms
Entertainment - Music Industries EntertainmentMusic
Entertainment - Casinos Industries EntertainmentCasinos
Extractive Activities - Mining Industries ExtractiveActivitiesMining
Extractive Activities - Oil and Gas Industries ExtractiveActivitiesOilAndGas
Franchisors Industries Franchisors
Financial Services - Brokers and Dealers Industries FinancialServicesBrokersAndDealers
Financial Services - Depository and Lending Industries FinancialServicesDepositoryAndLending
Financial Services - Insurance Industries FinancialServicesInsurance
Financial Services - Investment Companies Industries FinancialServicesInvestmentCompanies
Financial Services - Mortgage Banking Industries FinancialServicesMortgageBanking
Financial Services - Title Plant Industries FinancialServicesTitlePlant
Health Care Organizations Industries HealthCareOrganizations
Not-For-Profit Entities Industries NotForProfitEntities
Plan Accounting - Defined Benefit Pension Plans Industries PlanAccountingDefinedBenefitPensionPlans
Plan Accounting - Defined Contribution Pension Plans Industries PlanAccountingDefinedContributionPensionPlans
Plan Accounting - Health and Welfare Benefit Plans Industries PlanAccountingHealthAndWelfareBenefitPlans
Real Estate - General Industries RealEstateGeneral
Real Estate - Common Interest Realty Associations Industries RealEstateCommonInterestRealtyAssociations
Real Estate - Real Estate Investment Trusts Industries RealEstateRealEstateInvestmentTrusts
Real Estate - Retail Land Industries RealEstateRetailLand
Real Estate - Time Sharing Activities Industries RealEstateTimeSharingActivities
Regulated Operations Industries RegulatedOperations
Software Industries Software
U.S. Steamship Entities Industries USSteamshipEntities
Transactions, Events, Circumstances US GAAP TransactionsEventsCircumstances
Changes in assets and liabilities (which are not accompanied by a change in equity) Transactions, Events, Circumstances ChangesInAssetsAndLiabilities
Changes in assets and liabilities (which also are accompanied by a change in equity) Transactions, Events, Circumstances ChangesInAssetsAndLiabilitiesWithChangeInEquity
Changes in equity that do not affect assets or liabilities Transactions, Events, Circumstances ChangesInEquity
Changes in assets and liabilities (which are not accompanied by a change in equity) Transactions, Events, Circumstances ChangesInAssetsAndLiabilities
Exchanges of Assets for Assets Changes in assets and liabilities (which are not accompanied by a change in equity) ExchangesOfAssetsForAssets
Exchanges of liabilities for liabilities Changes in assets and liabilities (which are not accompanied by a change in equity) ExchangesOfLiablitiesForLiabilities
Acquisitions of assets by incurring liabilities Changes in assets and liabilities (which are not accompanied by a change in equity) AcquistionOfAssetsByIncuringLiablities
Settlements of liabilities by transferring assets Changes in assets and liabilities (which are not accompanied by a change in equity) SettlementsOfLiabilitiesByTransferringAssets
Changes in assets and liabilities (which also are accompanied by a change in equity) Transactions, Events, Circumstances ChangesInAssetsAndLiabilitiesWithChangeInEquity
Comprehensive income Changes in assets and liabilities (which also are accompanied by a change in equity) ComprehensiveIncome
Changes in equity from transfers between enterprise and its owners Changes in assets and liabilities (which also are accompanied by a change in equity) ChangesInEquityFromTransfersBetweenEnterpriseAndItsOwners
Changes in equity that do not affect assets or liabilities Transactions, Events, Circumstances ChangesInEquity
Exchanges of Assets for Assets Changes in assets and liabilities (which are not accompanied by a change in equity) ExchangesOfAssetsForAssets
Exchanges of liabilities for liabilities Changes in assets and liabilities (which are not accompanied by a change in equity) ExchangesOfLiablitiesForLiabilities
Acquisitions of assets by incurring liabilities Changes in assets and liabilities (which are not accompanied by a change in equity) AcquistionOfAssetsByIncuringLiablities
Settlements of liabilities by transferring assets Changes in assets and liabilities (which are not accompanied by a change in equity) SettlementsOfLiabilitiesByTransferringAssets
Comprehensive income Changes in assets and liabilities (which also are accompanied by a change in equity) ComprehensiveIncome
Revenues Comprehensive income Revenues
Gains Comprehensive income Gains
Expenses Comprehensive income Expenses
Losses Comprehensive income Losses
Changes in equity from transfers between enterprise and its owners Changes in assets and liabilities (which also are accompanied by a change in equity) ChangesInEquityFromTransfersBetweenEnterpriseAndItsOwners
Investments by Owners Changes in equity from transfers between enterprise and its owners InvestmentsByOwners
Distributions to Owners Changes in equity from transfers between enterprise and its owners DistributionsToOwners
Revenues Comprehensive income Revenues
Revenue Recognition Revenues RevenueRecognition
Gains Comprehensive income Gains
Expenses Comprehensive income Expenses
Cost of Sales - Services Expenses CostofSalesServices
Compensation - General Expenses CompensationGeneral
Compensation - Stock Compensation Expenses CompensationStockCompensation
Compensation - Nonretirement Postemployment Benefits Expenses CompensationNonretirementPostemploymentBenefits
Compensation - Retirement Benefits Expenses CompensationRetirementBenefits
Other Expenses Expenses OtherExpenses
Research and Development Expenses ResearchAndDevelopment
Income Taxes Expenses IncomeTaxes
Losses Comprehensive income Losses
Investments by Owners Changes in equity from transfers between enterprise and its owners InvestmentsByOwners
Distributions to Owners Changes in equity from transfers between enterprise and its owners DistributionsToOwners
Financial Statement FinancialStatement
Statement of Financial Position Financial Statement StatementOfFinancialPosition
Statement of Income Financial Statement StatementOfIncome
Statement of Comprehensive Income Financial Statement StatementOfComprehensiveIncome
Statement of Changes in Equity Financial Statement StatementOfChangesInEquity
Statement of Cash Flows Financial Statement StatementOfCashFlows
Statement of Financial Position Financial Statement StatementOfFinancialPosition
Statement of Income Financial Statement StatementOfIncome
Statement of Comprehensive Income Financial Statement StatementOfComprehensiveIncome
Statement of Changes in Equity Financial Statement StatementOfChangesInEquity
Statement of Cash Flows Financial Statement StatementOfCashFlows
Notes to Financial Statements NotesToFinancialStatement
Accounting Policies Notes to Financial Statements AccountingPolicies
Financial Disclosures Notes to Financial Statements FinancialDisclosures
Accounting Policies Notes to Financial Statements AccountingPolicies
Financial Disclosures Notes to Financial Statements FinancialDisclosures
Accounting Changes and Error Corrections Presentation AccountingChangesAndErrorCorrections
Changing Prices Presentation ChangingPrices
Earnings Per Share Presentation EarningsPerShare
Interim Reporting Presentation InterimReporting
Limited Liability Entities Presentation LimitedLiabilityEntities
Personal Financial Statements Presentation PersonalFinancialStatements
Risks and Uncertainties Presentation RisksAndUncertainties
Segment Reporting Presentation SegmentReporting
Cash and Cash Equivalents Assets CashAndCashEquivalents
Receivables Assets Receivables
Investments - Debt and Equity Securities Assets InvestmentsDebtAndEquitySecurities
Investments - Equity Method and Joint Ventures Assets InvestmentsEquityMethodAndJointVentures
Investments - Other Assets InvestmentsOther
Inventory Assets Inventory
Other Assets and Deferred Costs Assets OtherAssetsAndDeferredCosts
Property, Plant and Equipment Assets PropertyPlantAndEquipment
Intangible Assets - Goodwill and Other Assets IntangibleAssetsGoodwillAndOther
Payables and Accruals PayablesAndAccruals
Asset Retirement and Environmental Obligations Liabilities AssetRetirementAndEnvironmentalObligations
Exit or Disposal Cost Obligations Liabilities ExitOrDisposalCostObligations
Deferred Revenue Liabilities DeferredRevenue
Contingencies Liabilities Contingencies
Commitments Liabilities Commitments
Guarantees Liabilities Guarantees
Debt Liabilities Debt
Distinguishing Liabilities from Equity Liabilities DistinguishingLiabilitiesFromEquity
Equity Disclosures Equity EquityDisclosures
Revenue Recognition Revenues RevenueRecognition
Cost of Sales - Services Expenses CostofSalesServices
Compensation - General Expenses CompensationGeneral
Compensation - Stock Compensation Expenses CompensationStockCompensation
Compensation - Nonretirement Postemployment Benefits Expenses CompensationNonretirementPostemploymentBenefits
Compensation - Retirement Benefits Expenses CompensationRetirementBenefits
Other Expenses Expenses OtherExpenses
Research and Development Expenses ResearchAndDevelopment
Income Taxes Expenses IncomeTaxes
Business Combinations Broad Transactions BusinessCombinations
Derivatives and Hedging Broad Transactions DerivativesAndHedging
Consolidation Broad Transactions Consolidation
Financial Instruments Broad Transactions FinancialInstruments
Foreign Currency Matters Broad Transactions ForeignCurrencyMatters
Interest Broad Transactions Interest
Leases Broad Transactions Leases
Collaborative Arrangements Broad Transactions CollaborativeArrangements
Fair Value Measurement Disclosures Broad Transactions FairValueMeasurementDisclosures
Reorganizations Broad Transactions Reorganizations
Nonmonetary Transactions Broad Transactions NonmonetaryTransactions
Related Party Disclosures Broad Transactions RelatedPartyDisclosures
Subsequent Events Broad Transactions SubsequentEvents
Transfers and Servicing Broad Transactions TransfersAndServicing
Agriculture Industries Agriculture
Airlines Industries Airlines
Contractors - Construction Industries ContractorsConstruction
Contractors - Federal Government Industries ContractorsFederalGovernment
Development Stage Entities Industries DevelopmentStageEntities
Entertainment - Broadcasters Industries EntertainmentBroadcasters
Entertainment - Cable Television Industries EntertainmentCableTelevision
Entertainment - Films Industries EntertainmentFilms
Entertainment - Music Industries EntertainmentMusic
Entertainment - Casinos Industries EntertainmentCasinos
Extractive Activities - Mining Industries ExtractiveActivitiesMining
Extractive Activities - Oil and Gas Industries ExtractiveActivitiesOilAndGas
Franchisors Industries Franchisors
Financial Services - Brokers and Dealers Industries FinancialServicesBrokersAndDealers
Financial Services - Depository and Lending Industries FinancialServicesDepositoryAndLending
Financial Services - Insurance Industries FinancialServicesInsurance
Financial Services - Investment Companies Industries FinancialServicesInvestmentCompanies
Financial Services - Mortgage Banking Industries FinancialServicesMortgageBanking
Financial Services - Title Plant Industries FinancialServicesTitlePlant
Health Care Organizations Industries HealthCareOrganizations
Not-For-Profit Entities Industries NotForProfitEntities
Plan Accounting - Defined Benefit Pension Plans Industries PlanAccountingDefinedBenefitPensionPlans
Plan Accounting - Defined Contribution Pension Plans Industries PlanAccountingDefinedContributionPensionPlans
Plan Accounting - Health and Welfare Benefit Plans Industries PlanAccountingHealthAndWelfareBenefitPlans
Real Estate - General Industries RealEstateGeneral
Real Estate - Common Interest Realty Associations Industries RealEstateCommonInterestRealtyAssociations
Real Estate - Real Estate Investment Trusts Industries RealEstateRealEstateInvestmentTrusts
Real Estate - Retail Land Industries RealEstateRetailLand
Real Estate - Time Sharing Activities Industries RealEstateTimeSharingActivities
Regulated Operations Industries RegulatedOperations
Software Industries Software
U.S. Steamship Entities Industries USSteamshipEntities