v2.4.0.6
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Significant accounting policies and practices (Policies)
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12 Months Ended |
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| Nature of operations and basis of consolidation |
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(a) |
Nature of operations and
basis of consolidation |
Berkshire
Hathaway Inc. (“Berkshire”) is a holding company owning
subsidiaries engaged in a number of diverse business activities,
including property and casualty insurance and reinsurance,
railroad, utilities and energy, finance, manufacturing, service and
retailing. In these notes the terms “us,”
“we,” or “our” refer to Berkshire and its
consolidated subsidiaries. Further information regarding our
reportable business segments is contained in Note 21. Significant
business acquisitions completed over the past three years are
discussed in Note 2.
The
accompanying Consolidated Financial Statements include the accounts
of Berkshire consolidated with the accounts of all subsidiaries and
affiliates in which we hold a controlling financial interest as of
the financial statement date. Normally a controlling financial
interest reflects ownership of a majority of the voting interests.
We consolidate a variable interest entity (“VIE”) when
we possess both the power to direct the activities of the VIE that
most significantly impact its economic performance and we are
either obligated to absorb the losses that could potentially be
significant to the VIE or we hold the right to receive benefits
from the VIE that could potentially be significant to the
VIE.
Intercompany
accounts and transactions have been eliminated. Certain amounts in
prior year presentations have been reclassified to conform with the
current year presentation.
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| Use of estimates in preparation of financial statements |
| |
(b) |
Use of estimates in
preparation of financial statements |
The preparation
of our Consolidated Financial Statements in conformity with
accounting principles generally accepted in the United States
(“GAAP”) requires us to make estimates and assumptions
that affect the reported amounts of assets and liabilities at the
date of the financial statements and the reported amounts of
revenues and expenses during the period. In particular, estimates
of unpaid losses and loss adjustment expenses and related
recoverables under reinsurance for property and casualty insurance
are subject to considerable estimation error due to the inherent
uncertainty in projecting ultimate claim amounts that will be
settled over many years. In addition, estimates and assumptions
associated with the amortization of deferred charges reinsurance
assumed, determinations of fair values of certain financial
instruments and evaluations of goodwill for impairment require
considerable judgment. Actual results may differ from the estimates
used in preparing our Consolidated Financial Statements.
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| Cash and cash equivalents |
| |
(c) |
Cash and cash
equivalents |
Cash
equivalents consist of funds invested in U.S. Treasury Bills, money
market accounts, demand deposits and other investments with a
maturity of three months or less when purchased.
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| Investments |
We determine
the appropriate classification of investments in fixed maturity and
equity securities at the acquisition date and re-evaluate the
classification at each balance sheet date. Held-to-maturity
investments are carried at amortized cost, reflecting the ability
and intent to hold the securities to maturity. Trading investments
are carried at fair value and include securities acquired with the
intent to sell in the near term. All other securities are
classified as available-for-sale and are carried at fair value with
net unrealized gains or losses reported as a component of
accumulated other comprehensive income.
We utilize the
equity method of accounting with respect to investments when we
possess the ability to exercise significant influence, but not
control, over the operating and financial policies of the investee.
The ability to exercise significant influence is presumed when an
investor possesses more than 20% of the voting interests of the
investee. This presumption may be overcome based on specific facts
and circumstances that demonstrate that the ability to exercise
significant influence is restricted. We apply the equity method to
investments in common stock and to other investments when such
other investments possess substantially identical subordinated
interests to common stock. In applying the equity method with
respect to investments previously accounted for at cost or fair
value, the carrying value of the investment is adjusted on a
step-by-step basis as if the equity method had been applied from
the time the investment was first acquired.
In applying the
equity method, we record our investment at cost and subsequently
increase or decrease the carrying amount of the investment by our
proportionate share of the net earnings or losses and other
comprehensive income of the investee. We record dividends or other
equity distributions as reductions in the carrying value of the
investment. In the event that net losses of the investee reduce the
carrying amount to zero, additional net losses may be recorded if
other investments in the investee are at-risk even if we have not
committed to provide financial support to the investee. Such
additional equity method losses, if any, are based upon the change
in our claim on the investee’s book value.
Investment
gains and losses arise when investments are sold (as determined on
a specific identification basis) or are other-than-temporarily
impaired. If a decline in the value of an investment below cost is
deemed other than temporary, the cost of the investment is written
down to fair value, with a corresponding charge to earnings.
Factors considered in judging whether an impairment is other than
temporary include: the financial condition, business prospects and
creditworthiness of the issuer, the relative amount of the decline,
our ability and intent to hold the investment until the fair value
recovers and the length of time that fair value has been less than
cost. With respect to an investment in a debt security, we
recognize an other-than-temporary impairment if we (a) intend
to sell or expect to be required to sell before amortized cost is
recovered or (b) do not expect to ultimately recover the
amortized cost basis even if we do not intend to sell the security.
We recognize losses under (a) in earnings and under
(b) we recognize the credit loss component in earnings and the
difference between fair value and the amortized cost basis net of
the credit loss in other comprehensive income.
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| Receivables, loans and finance receivables |
| |
(e) |
Receivables, loans and
finance receivables |
Receivables of
the insurance and other businesses are stated at the outstanding
principal amounts, net of estimated allowances for uncollectible
balances. Allowances for uncollectible balances are provided when
as of the balance sheet date it is probable counterparties will be
unable to pay all amounts due based on the contractual terms and
the loss amounts can be reasonably estimated. Receivables are
generally written off against allowances after all reasonable
collection efforts are exhausted.
Loans and
finance receivables consist of consumer loans (primarily
manufactured housing and other real estate loans) and commercial
loans originated or purchased. Loans and finance receivables are
stated at amortized cost based on our ability and intent to hold
such loans and receivables to maturity and are stated net of
allowances for uncollectible accounts. Amortized cost represents
acquisition cost, plus or minus origination and commitment costs
paid or fees received, which together with acquisition premiums or
discounts, are deferred and amortized as yield adjustments over the
life of the loan. Loans and finance receivables include loan
securitizations issued when we have the power to direct and the
right to receive residual returns. Substantially all of our
consumer loans are secured by real or personal property.
Allowances for
credit losses from manufactured housing and other real estate loans
include estimates of losses on loans currently in foreclosure and
losses on loans not currently in foreclosure. Estimates of losses
on loans in foreclosure are based on historical experience and
collateral recovery rates. Estimates of losses on loans not
currently in foreclosure consider historical default rates,
collateral recovery rates and existing economic conditions.
Allowances for credit losses also incorporate the historical
average time elapsed from the last payment until
foreclosure.
Loans in which
payments are delinquent (with no grace period) are considered past
due. Loans which are over 90 days past due or in foreclosure are
placed on nonaccrual status and interest previously accrued but not
collected is reversed. Subsequent amounts received on the loans are
first applied to the principal and interest owed for the most
delinquent amount. Interest income accruals are resumed once a loan
is less than 90 days delinquent.
Loans in the
foreclosure process are considered non-performing. Once a loan is
in foreclosure, interest income is not recognized unless the
foreclosure is cured or the loan is modified. Once a modification
is complete, interest income is recognized based on the terms of
the new loan. Loans that have gone through foreclosure are charged
off when the collateral is sold. Loans not in foreclosure are
evaluated for charge off based on individual circumstances that
indicate future collectability of the loan, including the condition
of the collateral securing the loan.
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| Derivatives |
We carry
derivative contracts at estimated fair value. Such balances reflect
reductions permitted under master netting agreements with
counterparties. The changes in fair value of derivative contracts
that do not qualify as hedging instruments for financial reporting
purposes are recorded in earnings as derivative
gains/losses.
Cash collateral
received from or paid to counterparties to secure derivative
contract assets or liabilities is included in other liabilities or
other assets. Securities received from counterparties as collateral
are not recorded as assets and securities delivered to
counterparties as collateral continue to be reflected as assets in
our Consolidated Balance Sheets.
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| Fair value measurements |
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(g) |
Fair value
measurements |
As defined
under GAAP, fair value is the price that would be received to sell
an asset or paid to transfer a liability between market
participants in the principal market or in the most advantageous
market when no principal market exists. Adjustments to transaction
prices or quoted market prices may be required in illiquid or
disorderly markets in order to estimate fair value. Different
valuation techniques may be appropriate under the circumstances to
determine the value that would be received to sell an asset or paid
to transfer a liability in an orderly transaction. Market
participants are assumed to be independent, knowledgeable, able and
willing to transact an exchange and not under duress.
Nonperformance or credit risk is considered in determining the fair
value of liabilities. Considerable judgment may be required in
interpreting market data used to develop the estimates of fair
value. Accordingly, estimates of fair value presented herein are
not necessarily indicative of the amounts that could be realized in
a current or future market exchange.
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| Inventories |
Inventories
consist of manufactured goods and goods acquired for resale.
Manufactured inventory costs include raw materials, direct and
indirect labor and factory overhead. Inventories are stated at the
lower of cost or market. As of December 31, 2011,
approximately 38% of the total inventory cost was determined using
the last-in-first-out (“LIFO”) method, 33% using the
first-in-first-out (“FIFO”) method, with the remainder
using the specific identification method or average cost methods.
With respect to inventories carried at LIFO cost, the aggregate
difference in value between LIFO cost and cost determined under
FIFO methods was $759 million and $637 million as of
December 31, 2011 and 2010, respectively.
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| Property, plant and equipment |
| |
(i) |
Property, plant and
equipment |
Additions to
property, plant and equipment are recorded at cost. The cost of
major additions and betterments are capitalized, while the cost of
replacements, maintenance and repairs, that do not improve or
extend the useful lives of the related assets are expensed as
incurred. Interest over the construction period is capitalized as a
component of cost of constructed assets.
Depreciation is
provided principally on the straight-line method over estimated
useful lives. Depreciation of assets of regulated utility and
energy subsidiaries is provided over recovery periods based on
composite asset class lives.
We evaluate
property, plant and equipment for impairment when events or changes
in circumstances indicate that the carrying value of such assets
may not be recoverable or the assets are being held for sale. Upon
the occurrence of a triggering event, we review the asset to assess
whether the estimated undiscounted cash flows expected from the use
of the asset plus residual value from the ultimate disposal exceeds
the carrying value of the asset. If the carrying value exceeds the
estimated recoverable amounts, we write down the asset to the
estimated fair value. Impairment losses are reflected in our
Consolidated Statements of Earnings, except with respect to
impairments of assets of certain domestic regulated utility and
energy subsidiaries where impairment losses are offset by the
establishment of a regulatory asset to the extent recovery in
future rates is probable.
Our utility and
energy and railroad businesses are very capital intensive and their
large base of assets turns over on a continuous basis. Each year, a
capital program is developed for the replacement of assets and for
the acquisition or construction of assets to enhance the efficiency
of operations, gain strategic benefit or provide new service
offerings to customers. Assets purchased or constructed throughout
the year are capitalized if they meet applicable minimum units of
property criteria. The cost of constructed assets of certain of our
regulated utility and energy subsidiaries that are subject to ASC
980 Regulated Operations also includes an equity allowance for
funds used during construction. Also see Note 1(p). Normal
repairs and maintenance are charged to operating expense as
incurred, while costs incurred that extend the useful life of an
asset, improve the safety of our operations, or improve operating
efficiency are capitalized. Rail grinding costs are expensed as
incurred. Railroad properties are depreciated using the group
method in which a single depreciation rate is applied to the gross
investment in a particular class of property, despite differences
in the service life or salvage value of individual property units
within the same class.
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| Goodwill |
Goodwill
represents the excess of the purchase price over the fair value of
identifiable net assets acquired in business acquisitions. We
evaluate goodwill for impairment at least annually. When evaluating
goodwill for impairment we estimate the fair value of the reporting
unit. There are several methods that may be used to estimate a
reporting unit’s fair value, including market quotations,
asset and liability fair values and other valuation techniques,
including, but not limited to, discounted projected future net
earnings or net cash flows and multiples of earnings. If the
carrying amount of a reporting unit, including goodwill, exceeds
the estimated fair value, then the identifiable assets and
liabilities of the reporting unit are estimated at fair value as of
the current testing date. The excess of the estimated fair value of
the reporting unit over the current estimated fair value of net
assets establishes the implied value of goodwill. The excess of the
recorded goodwill over the implied goodwill value is charged to
earnings as an impairment loss. A significant amount of judgment is
required in estimating the fair value of the reporting unit and
performing goodwill impairment tests.
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| Revenue recognition |
Insurance
premiums for prospective property/casualty and health insurance and
reinsurance are earned over the loss exposure or coverage period,
in proportion to the level of protection provided. In most cases,
premiums are recognized as revenues ratably over the term of the
contract with unearned premiums computed on a monthly or daily pro
rata basis. Premiums for retroactive reinsurance property/casualty
policies are earned at the inception of the contracts, as all of
the underlying loss events covered by these policies occurred in
the past. Premiums for life reinsurance contracts are earned when
due. Premiums earned are stated net of amounts ceded to reinsurers.
Premiums are estimated with respect to certain reinsurance
contracts where reports from ceding companies for the period are
not contractually due until after the balance sheet date. For
contracts containing experience rating provisions, premiums are
based upon estimated loss experience under the
contracts.
Sales revenues
derive from the sales of manufactured products and goods acquired
for resale. Revenues from sales are recognized upon passage of
title to the customer, which generally coincides with customer
pickup, product delivery or acceptance, depending on terms of the
sales arrangement.
Service
revenues are recognized as the services are performed. Services
provided pursuant to a contract are either recognized over the
contract period or upon completion of the elements specified in the
contract depending on the terms of the contract. Revenues related
to the sales of fractional ownership interests in aircraft are
recognized ratably over the term of the related management services
agreement as the transfer of ownership interest in the aircraft is
inseparable from the management services agreement.
Interest income
from investments in fixed maturity securities and loans is earned
under the constant yield method and includes accrual of interest
due under terms of the agreement as well as amortization of
acquisition premiums, accruable discounts and capitalized loan
origination fees, as applicable. In determining the constant yield
for mortgage-backed securities, anticipated counterparty
prepayments are estimated and evaluated periodically. Dividends
from equity securities are recognized when earned, which is on the
ex-dividend date or the declaration date, when there is no
ex-dividend date.
Operating
revenue of utilities and energy businesses resulting from the
distribution and sale of natural gas and electricity to customers
is recognized when the service is rendered or the energy is
delivered. Amounts recognized include unbilled as well as billed
amounts. Rates charged are generally subject to federal and state
regulation or established under contractual arrangements. When
preliminary rates are permitted to be billed prior to final
approval by the applicable regulator, certain revenue collected may
be subject to refund and a liability for estimated refunds is
accrued.
Railroad
transportation revenues are recognized based upon the proportion of
service provided as of the balance sheet date. Customer incentives,
which are primarily provided for shipping a specified cumulative
volume or shipping to/from specific locations, are recorded as a
reduction to revenue on a pro-rata basis based on actual or
projected future customer shipments. When using projected
shipments, we rely on historic trends as well as economic and other
indicators to estimate the liability for customer
incentives.
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| Losses and loss adjustment expenses |
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(l) |
Losses and loss
adjustment expenses |
Liabilities for
unpaid losses and loss adjustment expenses represent estimated
claim and claim settlement costs of property/casualty insurance and
reinsurance contracts issued by our insurance subsidiaries with
respect to losses that have occurred as of the balance sheet date.
The liabilities for losses and loss adjustment expenses are
recorded at the estimated ultimate payment amounts, except that
amounts arising from certain workers’ compensation
reinsurance business are discounted as discussed below. Estimated
ultimate payment amounts are based upon (1) individual case
estimates, (2) reports of losses from policyholders and
(3) estimates of incurred but not reported losses.
Provisions for
losses and loss adjustment expenses are charged to earnings after
deducting amounts recovered and estimates of amounts ceded under
reinsurance contracts. Reinsurance contracts do not relieve the
ceding company of its obligations to indemnify policyholders with
respect to the underlying insurance and reinsurance
contracts.
The estimated
liabilities of workers’ compensation claims assumed under
certain reinsurance contracts are carried at discounted amounts.
Discounted amounts are based upon an annual discount rate of 4.5%
for claims arising prior to January 1, 2003 and 1% for claims
arising thereafter, consistent with discount rates used under
insurance statutory accounting principles. The change in such
reserve discounts, including the periodic discount accretion is
included in earnings as a component of losses and loss adjustment
expenses.
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| Deferred charges reinsurance assumed |
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(m) |
Deferred charges
reinsurance assumed |
Estimated
liabilities for claims and claim costs in excess of the
consideration received with respect to retroactive property and
casualty reinsurance contracts that provide for indemnification of
insurance risk are established as deferred charges at inception of
such contracts. Deferred charges are subsequently amortized using
the interest method over the expected claim settlement periods.
Changes to the estimated timing or amount of loss payments produce
changes in periodic amortization. Changes in such estimates are
applied retrospectively and are included in insurance losses and
loss adjustment expenses in the period of the change. The
unamortized balances of deferred charges reinsurance assumed are
included in other assets and were $4,139 million and
$3,810 million at December 31, 2011 and 2010,
respectively.
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| Insurance premium acquisition costs |
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(n) |
Insurance premium
acquisition costs |
Costs that vary
with and are related to the issuance of insurance policies are
deferred, subject to ultimate recoverability, and are charged to
underwriting expenses as the related premiums are earned.
Acquisition costs consist of commissions, premium taxes,
advertising and certain other costs. The recoverability of premium
acquisition costs generally reflects anticipation of investment
income. The unamortized balances of deferred premium acquisition
costs are included in other assets and were $1,890 million and
$1,768 million at December 31, 2011 and 2010,
respectively.
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| Regulated utilities and energy businesses |
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(p) |
Regulated utilities and
energy businesses |
Certain
domestic energy subsidiaries prepare their financial statements in
accordance with authoritative guidance for regulated operations,
reflecting the economic effects of regulation from the ability to
recover certain costs from customers and the requirement to return
revenues to customers in the future through the regulated
rate-setting process. Accordingly, certain costs are deferred as
regulatory assets and obligations are accrued as regulatory
liabilities which will be amortized over various future periods. At
December 31, 2011, our Consolidated Balance Sheet includes
$2,918 million in regulatory assets and $1,731 million in
regulatory liabilities. At December 31, 2010, our Consolidated
Balance Sheet includes $2,497 million in regulatory assets and
$1,664 million in regulatory liabilities. Regulatory assets
and liabilities are components of other assets and other
liabilities of utilities and energy businesses.
Regulatory
assets and liabilities are continually assessed for probable future
inclusion in regulatory rates by considering factors such as
applicable regulatory or legislative changes and recent rate orders
received by other regulated entities. If future inclusion in
regulatory rates ceases to be probable, the amount no longer
probable of inclusion in regulatory rates is charged to earnings or
reflected as an adjustment to rates.
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| Life, annuity and health insurance benefits |
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(q) |
Life, annuity and health
insurance benefits |
The liability
for insurance benefits under life contracts has been computed based
upon estimated future investment yields, expected mortality,
morbidity, and lapse or withdrawal rates and reflects estimates for
future premiums and expenses under the contracts. These
assumptions, as applicable, also include a margin for adverse
deviation and may vary with the characteristics of the reinsurance
contract’s date of issuance, policy duration and country of
risk. The interest rate assumptions used may vary by reinsurance
contract or jurisdiction and generally range from approximately 3%
to 7%. Annuity contracts are discounted based on the implicit rate
of return as of the inception of the contracts and such interest
rates range from approximately 1% to 7%.
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| Foreign currency |
The accounts of
our non-U.S. based subsidiaries are measured in most instances
using the local currency of the subsidiary as the functional
currency. Revenues and expenses of these businesses are generally
translated into U.S. Dollars at the average exchange rate for the
period. Assets and liabilities are translated at the exchange rate
as of the end of the reporting period. Gains or losses from
translating the financial statements of foreign-based operations
are included in shareholders’ equity as a component of
accumulated other comprehensive income. Gains and losses arising
from transactions denominated in a currency other than the
functional currency of the entity that is party to the transaction
are included in earnings.
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| Income taxes |
We file a
consolidated federal income tax return in the United States, which
includes our eligible subsidiaries. In addition, we file income tax
returns in state, local and foreign jurisdictions as applicable.
Provisions for current income tax liabilities are calculated and
accrued on income and expense amounts expected to be included in
the income tax returns for the current year.
Deferred income
taxes are calculated under the liability method. Deferred income
tax assets and liabilities are based on differences between the
financial statement and tax basis of assets and liabilities at the
enacted tax rates. Changes in deferred income tax assets and
liabilities that are associated with components of other
comprehensive income are charged or credited directly to other
comprehensive income. Otherwise, changes in deferred income tax
assets and liabilities are included as a component of income tax
expense. Changes in deferred income tax assets and liabilities
attributable to changes in enacted tax rates are charged or
credited to income tax expense in the period of enactment.
Valuation allowances are established for certain deferred tax
assets where realization is not likely.
Assets and
liabilities are established for uncertain tax positions taken or
positions expected to be taken in income tax returns when such
positions are judged to not meet the
“more-likely-than-not” threshold based on the technical
merits of the positions. Estimated interest and penalties related
to uncertain tax positions are generally included as a component of
income tax expense.
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| New accounting pronouncements |
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(t) |
New accounting
pronouncements |
Pursuant to
FASB Accounting Standards Update (“ASU”) 2010-06, in
2011 we began disclosing the gross activity in assets and
liabilities measured on a recurring basis using significant Level 3
inputs. Also beginning in 2011, we adopted ASU 2010-28 which
modified Step 1 of the goodwill impairment test for reporting units
with zero or negative carrying amounts. For those reporting units,
Step 2 of the goodwill impairment test is required if it is more
likely than not that a goodwill impairment exists, after
considering whether there are any adverse qualitative factors
indicating that an impairment may exist. The adoption of these
standards did not have a material impact on our Consolidated
Financial Statements.
In October
2010, the FASB issued ASU 2010-26, “Accounting for Costs
Associated with Acquiring or Renewing Insurance Contracts.”
ASU 2010-26 modifies the types of costs that may be deferred in the
acquiring or renewing of insurance contracts. ASU 2010-26 specifies
that only direct incremental costs related to successful efforts
should be capitalized. Capitalized costs include certain
advertising costs which may be capitalized if the primary
purpose of the advertising is to elicit sales to customers who
could be shown to have responded directly to the advertising and
the probable future revenues generated from the advertising are in
excess of expected future costs to be incurred in realizing those
revenues. ASU 2010-26 is effective for Berkshire beginning
January 1, 2012 and will be applied on a prospective
basis.
In May 2011,
the FASB issued ASU 2011-04, “Amendments to Achieve Common
Fair Value Measurement and Disclosure Requirements in U.S. GAAP and
IFRSs.” The amendments in ASU 2011-04 clarify the intent of
the application of existing fair value measurement and disclosure
requirements, as well as change certain measurement requirements
and disclosures. ASU 2011-04 is effective for Berkshire beginning
January 1, 2012 and will be applied on a prospective
basis.
In June 2011,
the FASB issued ASU 2011-05, “Presentation of Comprehensive
Income.” ASU 2011-05 changes the way other comprehensive
income (“OCI”) is presented within the financial
statements. Financial statements will be required to reflect net
income, OCI and total comprehensive income in one continuous
statement or in two separate but consecutive statements. The
accompanying Consolidated Financial Statements show net earnings,
OCI and total comprehensive income in two separate, but consecutive
statements. In December 2011, the FASB issued ASU 2011-12 that
deferred the provisions of ASU 2011-05 relating to the requirement
to report reclassification adjustments between OCI and net earnings
in the statements of earnings.
In September
2011, the FASB issued ASU 2011-08, “Testing Goodwill for
Impairment.” ASU 2011-08 allows an entity to first assess
qualitative factors in determining whether it is necessary to
perform the two-step quantitative goodwill impairment test. Only if
an entity determines that it is more likely than not that the fair
value of a reporting unit is less than its carrying amount based on
qualitative factors, would it be required to then perform the first
step of the two-step quantitative goodwill impairment test. ASU
2011-08 is effective for and will be applied by Berkshire beginning
January 1, 2012.
In December
2011, the FASB issued ASU 2011-11 “Disclosures about
Offsetting Assets and Liabilities.” ASU 2011-11 enhances
disclosures surrounding offsetting (netting) assets and
liabilities. The standard applies to financial instruments and
derivatives and requires companies to disclose both gross and net
information about instruments and transactions eligible for offset
in the statement of financial position and instruments and
transactions subject to a master netting arrangement. ASU 2011-11
is effective retrospectively for Berkshire beginning
January 1, 2013. We are still evaluating the effect this
standard will have on our Consolidated Financial
Statements.
Except as
otherwise disclosed, we do not believe that the adoption of these
new pronouncements will have a material effect on our Consolidated
Financial Statements.
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| Intangible Assets |
Intangible assets with definite lives are amortized based on the
estimated pattern in which the economic benefits are expected to be
consumed or on a straight-line basis over their estimated economic
lives.
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| X |
- Definition
Describes an entity's accounting policy for deferred charges related to reinsurance assumed.
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Describes an entity's accounting policies for measuring fair value.
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- Definition
Describes the accounting policy for estimating claim liabilities on life, annuity, and health contracts, including certain assumptions on which the estimate is based.
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- Definition
Disclosure of accounting policy amounts needed to provide for the estimated ultimate cost of settling property and liability insurance and reinsurance claims relating to insured events that have occurred on or before a particular date (ordinarily, the statement of financial position date). Also describes the accounting policy for provisions for benefits, claims and claims settlement expenses incurred during the period for property and casualty insurance net of the effects of contracts assumed and ceded.
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| X |
- Definition
Describes the nature of a) an entity's business, including the major services it sells or provides, and b) an entity's accounting policy regarding the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements.
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Disclosure of accounting policy for property, plant and equipment which may include the basis of such assets, depreciation methods used and estimated useful lives, the entity's capitalization policy, including its accounting treatment for costs incurred for repairs and maintenance activities, whether such asset balances include capitalized interest and the method by which such is calculated, how disposals of such assets are accounted for and how impairment of such assets is assessed and recognized.
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-Number 210
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-Subparagraph a
-Article 5
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-Name Accounting Research Bulletin (ARB)
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Disclosure of accounting policy for public utilities. Examples include a discussion about the scope criteria and appropriateness for and extent of the application of generally accepted accounting principles related to accounting for the effects of certain types of regulation (may include identification of specific business units). Other examples of the disclosures may include: descriptions of the form and economic effects of regulation (for example, but not limited to, recording of regulatory assets and liabilities to the rate setting process); statement about periodic assessments of periodic assessments of generally accepted accounting principles related to accounting for the effects of certain types of regulation; information regarding amortization of and return on regulatory assets and liabilities, including the remaining amounts and recovery or settlement periods; accounting for changes to recovery estimates; AFUDC, plant abandonment's and plant disallowances.
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-Number 92
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Disclosure of accounting policy for trade and other accounts receivable, and finance, loan and lease receivables, including those classified as held for investment and held for sale. This disclosure may include (1) the basis at which such receivables are carried in the entity's statements of financial position (2) how the level of the valuation allowance for receivables is determined (3) when impairments, charge-offs or recoveries are recognized for such receivables (4) the treatment of origination fees and costs, including the amortization method for net deferred fees or costs (5) the treatment of any premiums or discounts or unearned income (6) the entity's income recognition policies for such receivables, including those that are impaired, past due or placed on nonaccrual status and (7) the treatment of foreclosures or repossessions (8) the nature and amount of any guarantees to repurchase receivables.
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-Number 210
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-Paragraph 20
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-Name Emerging Issues Task Force (EITF)
-Number 92-5
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-Name Statement of Position (SOP)
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-Paragraph 13
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Disclosure of accounting policy for revenue recognition. If the entity has different policies for different types of revenue transactions, the policy for each material type of transaction is generally disclosed. If a sales transaction has multiple element arrangements (for example, delivery of multiple products, services or the rights to use assets) the disclosure may indicate the accounting policy for each unit of accounting as well as how units of accounting are determined and valued. The disclosure may encompass important judgment as to appropriateness of principles related to recognition of revenue. The disclosure also may indicate the entity's treatment of any unearned or deferred revenue that arises from the transaction.
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-Name Staff Accounting Bulletin (SAB)
-Number Topic 13
-Section B
-Paragraph Question 1
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-Name Accounting Standards Codification
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Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.
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