Search Elements:
- Taxonomy
- us-gaap
- Name
- LoansAndLeasesReceivableNonaccrualLoanAndLeaseStatusPolicy
- Label
- Loans and Leases Receivable, Nonaccrual Loan and Lease Status, Policy [Policy Text Block]
- Period Type
- duration
- Type
- dtr-types:textBlockItemType
- Definition
- Disclosure of accounting policy for when a loan ceases to accrue interest or other revenue because the borrower is in financial difficulty. May also describe the treatment of previously earned but uncollected interest income on loans in nonaccrual status, how cash received from borrowers is recorded on loans that are in nonaccrual status, and the policy for resuming accrual of interest. Also includes the policy for charging off uncollectible loans and trade receivables, and the policy for determining past-due or delinquency status (i.e. whether past-due status is based on how recently payments have been received or on contractual terms).
Excel
