Search Elements:
- Taxonomy
- us-gaap
- Name
- StartUpActivitiesCostPolicy
- Label
- Start-up Activities, Cost Policy [Policy Text Block]
- Period Type
- duration
- Type
- dtr-types:textBlockItemType
- Definition
- Disclosure of accounting policy for start-up costs. Start-up activities include those one-time activities related to opening a new facility, introducing a new product or service, conducting business in a new territory, conducting business with a new class of customer or beneficiary, initiating a new process in an existing facility, or commencing some new operation. Start-up activities include activities related to organizing a new entity (commonly referred to as organization costs).