Search Elements:
- Taxonomy
- us-gaap
- Name
- FinanceLoanAndLeaseReceivablesHeldForInvestmentAllowanceAndNonperformingLoansPolicy
- Label
- Finance, Loan and Lease Receivables, Held-for-Investment, Allowance and Nonperforming Loans [Policy Text Block]
- Period Type
- duration
- Type
- dtr-types:textBlockItemType
- Definition
- Describes an entity''s accounting policy and methodology for estimating its allowance for loan and lease losses, and its accounting policy for nonperforming loans. The description identifies the factors that influenced management of the entity in establishing the level of the allowance (for example, historical losses and existing economic conditions) and also may include discussion of the risk elements relevant to particular categories of receivables. The disclosure also may describe any liability the entity has recorded for off-balance sheet credit losses and may include the basis for determining each element of the allowance for loan and lease losses. The disclosure also could discuss the entity''s policy for (1) placing loans on nonaccrual status (or discontinuing accrual of interest) and recording payments received on nonaccrual loans, and the policy for resuming accrual of interest, (2) charging-off uncollectible loans, and (3) determining past due or delinquency status (that is, whether past due status is based on how recently payments have been received or contractual terms).
- 290000 - Disclosure - Accounting Policies
Excel
