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Fair value portion of probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Amount of investment in debt and equity securities categorized neither as held-to-maturity nor trading.

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-Name Accounting Standards Codification

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Fair value portion of asset contracts related to the exchange of different currencies, including, but not limited to, foreign currency options, forward contracts, and swaps.

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Fair value portion of liability contracts related to the exchange of different currencies, including, but not limited to, foreign currency options, forward (delivery or nondelivery) contracts, and swaps entered into.

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The aggregate amount of write-downs for impairments recognized during the period for long-lived assets held for abandonment, exchange or sale.

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Fair value of securitized, pay-through debt securities collateralized by real estate mortgage loans classified as available-for-sale.

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-Name Accounting Standards Codification

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Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

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-Subparagraph a

-Article 5

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