For an unclassified balance sheet, a valuation allowance for receivables due a company that are expected to be uncollectible.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5074-111524

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Amount of increase (decrease) in the allowance for doubtful accounts.

No definition available.

Liability attributable to (i) billings in excess of costs under the percentage of completion contract accounting method representing the difference between contractually invoiced amounts (billings) and revenue recognized based, for example, on costs incurred to estimated total costs at period end or (ii) contractually invoiced amounts (billings) in excess of costs incurred and accumulated under the completed contract accounting method that are expected to be realized within one year or one operating cycle, whichever is longer, from the reporting date.

No definition available.

Amount billed to customers under long-term contracts or programs to be collected in the next fiscal year following the latest fiscal year. Excludes amounts due that have been withheld because of retainage provisions in a contract. Excludes interim and annual periods when interim periods are reported on a rolling approach, from latest balance sheet date.

No definition available.

Amount of receivable reflecting the cost incurred on uncompleted contracts in excess of related billings which is expected to be collected within one year or the normal operating cycle, if longer.

Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3(c)(3))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Refundable consideration, usually cash, held by the entity pending satisfactory completion of the entity's obligations or pending the closing of a contract.

Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 210
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03.15a)
-URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910

Cumulative provision for contract losses not offset against related costs accumulated on the balance sheet.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 605
-SubTopic 35
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=68068069&loc=d3e57777-111642

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

No definition available.