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- Details

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This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities.

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 805

-SubTopic 10

-Section 25

-Paragraph 23

-URI http://asc.fasb.org/extlink&oid=21917927&loc=d3e1043-128460

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141R

-Paragraph 59

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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The amount of expense provided in the period for legal costs incurred on or before the balance sheet date pertaining to resolved, pending or threatened litigation, including arbitration and mediation proceedings.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

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-Subparagraph (SX 210.5-03.3)

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Expenses charged against earnings in the period of an event that is infrequent in occurrence or unusual in nature.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 20

-Section 50

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Amount charged against earnings in the period for incurred and estimated costs associated with exit from or disposal of business activities or restructurings pursuant to a duly authorized plan, excluding asset retirement obligations.

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-Publisher FASB

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-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 5

-Section P

-Subsection 3, 4

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

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-Section 45

-Paragraph 28

-Subparagraph (b)

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-URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869

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