XML 55 R33.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Significant Accounting Policies (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Accounting Policies [Abstract] |
Schedule of Reconciliation of Cash and Cash Equivalents | The following is a reconciliation of cash and cash equivalents on the consolidated balance sheets to total cash, cash equivalents and restricted cash on the consolidated statements of cash flows as of December 31, 2023, 2022 and 2021:
In millions | 2023 |  | 2022 |  | 2021
Cash and cash equivalents | $ | 8,196 |  |  | $ | 12,945 |  |  | $ | 9,408 |
Restricted cash (included in other current assets) | 90 |  |  | 144 |  |  | 3,065 |
Restricted cash (included in other assets) | 239 |  |  | 216 |  |  | 218 |
Total cash, cash equivalents and restricted cash in the consolidated statements of cash flows | $ | 8,525 |  |  | $ | 13,305 |  |  | $ | 12,691 |
Schedule of Accounts Receivable, Net | Accounts receivable, net was composed of the following at December 31, 2023 and 2022:
In millions | 2023 |  | 2022
Trade receivables | $ | 11,908 |  |  | $ | 8,983 |
Vendor and manufacturer receivables | 15,711 |  |  | 12,395 |
Premium receivables | 3,714 |  |  | 2,676 |
Other receivables | 3,894 |  |  | 3,449 |
Total accounts receivable, net (1) | $ | 35,227 |  |  | $ | 27,503 |
_____________________________________ (1)Includes accounts receivable of $227 million which were accounted for as assets held for sale and were included in assets held for sale on the consolidated balance sheet at December 31, 2022. See Note 2 ‘‘Acquisitions, Divestitures and Asset Sales’’ for additional information.
Rollforward of Deferred Acquisition Costs | The following is a roll forward of deferred acquisition costs for the years ended December 31, 2023 and 2022:
In millions | 2023 |  | 2022
Deferred acquisition costs, beginning of the period | $ | 1,219 |  |  | $ | 879 |
Capitalizations | 548 |  |  | 564 |
Amortization expense | (265) |  |  | (224) |
Deferred acquisition costs, end of the period | $ | 1,502 |  |  | $ | 1,219 |
Schedule of Property and Equipment | Property and equipment consisted of the following at December 31, 2023 and 2022:
In millions | 2023 |  | 2022
Land | $ | 1,958 |  |  | $ | 1,996 |
Building and improvements | 4,571 |  |  | 4,545 |
Fixtures and equipment | 11,024 |  |  | 12,978 |
Leasehold improvements | 6,511 |  |  | 6,238 |
Software | 9,818 |  |  | 8,843 |
Total property and equipment | 33,882 |  |  | 34,600 |
Accumulated depreciation and amortization | (20,699) |  |  | (21,483) |
Property and equipment, net (1) | $ | 13,183 |  |  | $ | 13,117 |
_____________________________________ (1)Includes property and equipment of $244 million which were accounted for as assets held for sale and were included in assets held for sale on the consolidated balance sheet at December 31, 2022. See Note 2 ‘‘Acquisitions, Divestitures and Asset Sales’’ for additional information.
Schedule of Disaggregation of Revenue | The following table disaggregates the Company’s revenue by major source in each segment for the years ended December 31, 2023, 2022 and 2021:
In millions | Health Care Benefits |  | Health Services |  | Pharmacy & Consumer Wellness |  | Corporate/ Other |  | Intersegment Eliminations |  | Consolidated Totals
2023 |  |  |  |  |  |  |  |  |  |  |
Major goods/services lines: |  |  |  |  |  |  |  |  |  |  |
Pharmacy | $ | — |  |  | $ | 180,710 |  |  | $ | 92,111 |  |  | $ | — |  |  | $ | (49,369) |  |  | $ | 223,452 |
Front Store | — |  |  | — |  |  | 22,458 |  |  | — |  |  | — |  |  | 22,458 |
Premiums | 99,144 |  |  | — |  |  | — |  |  | 48 |  |  | — |  |  | 99,192 |
Net investment income (loss) | 765 |  |  | (1) |  |  | (5) |  |  | 394 |  |  | — |  |  | 1,153 |
Other | 5,737 |  |  | 6,134 |  |  | 2,199 |  |  | 9 |  |  | (2,558) |  |  | 11,521 |
Total | $ | 105,646 |  |  | $ | 186,843 |  |  | $ | 116,763 |  |  | $ | 451 |  |  | $ | (51,927) |  |  | $ | 357,776 |
Health Services distribution channel: |  |  |  |  |  |  |  |
Pharmacy network (1) |  |  | $ | 112,718 |  |  |  |  |  |  |  |  |
Mail & specialty (2) |  |  | 67,992 |  |  |  |  |  |  |  |  |
Net investment income (loss) |  |  | (1) |  |  |  |  |  |  |  |  |
Other |  |  | 6,134 |  |  |  |  |  |  |  |  |
Total |  |  | $ | 186,843 |  |  |  |  |  |  |  |  |
2022 |  |  |  |  |  |  |  |  |  |  |
Major goods/services lines: |  |  |  |  |  |  |  |  |  |  |
Pharmacy | $ | — |  |  | $ | 166,793 |  |  | $ | 83,480 |  |  | $ | — |  |  | $ | (45,154) |  |  | $ | 205,119 |
Front Store | — |  |  | — |  |  | 22,780 |  |  | — |  |  | — |  |  | 22,780 |
Premiums | 85,274 |  |  | — |  |  | — |  |  | 56 |  |  | — |  |  | 85,330 |
Net investment income (loss) | 476 |  |  | — |  |  | (44) |  |  | 406 |  |  | — |  |  | 838 |
Other | 5,600 |  |  | 2,783 |  |  | 2,380 |  |  | 68 |  |  | (2,431) |  |  | 8,400 |
Total | $ | 91,350 |  |  | $ | 169,576 |  |  | $ | 108,596 |  |  | $ | 530 |  |  | $ | (47,585) |  |  | $ | 322,467 |
Health Services distribution channel: |  |  |  |  |  |  |  |
Pharmacy network (1) |  |  | $ | 102,968 |  |  |  |  |  |  |  |  |
Mail & specialty (2) |  |  | 63,825 |  |  |  |  |  |  |  |  |
Other |  |  | 2,783 |  |  |  |  |  |  |  |  |
Total |  |  | $ | 169,576 |  |  |  |  |  |  |  |  |
In millions | Health Care Benefits |  | Health Services |  | Pharmacy & Consumer Wellness |  | Corporate/ Other |  | Intersegment Eliminations |  | Consolidated Totals
2021 |  |  |  |  |  |  |  |  |  |  |
Major goods/services lines: |  |  |  |  |  |  |  |  |  |  |
Pharmacy | $ | — |  |  | $ | 150,646 |  |  | $ | 77,886 |  |  | $ | — |  |  | $ | (43,913) |  |  | $ | 184,619 |
Front Store | — |  |  | — |  |  | 21,315 |  |  | — |  |  | — |  |  | 21,315 |
Premiums | 76,064 |  |  | — |  |  | — |  |  | 68 |  |  | — |  |  | 76,132 |
Net investment income | 586 |  |  | — |  |  | 17 |  |  | 596 |  |  | — |  |  | 1,199 |
Other | 5,469 |  |  | 3,246 |  |  | 2,402 |  |  | 57 |  |  | (2,328) |  |  | 8,846 |
Total | $ | 82,119 |  |  | $ | 153,892 |  |  | $ | 101,620 |  |  | $ | 721 |  |  | $ | (46,241) |  |  | $ | 292,111 |
Health Services distribution channel: |  |  |  |  |  |  |  |
Pharmacy network (1) |  |  | $ | 96,834 |  |  |  |  |  |  |  |  |
Mail & specialty (2) |  |  | 53,812 |  |  |  |  |  |  |  |  |
Other |  |  | 3,246 |  |  |  |  |  |  |  |  |
Total |  |  | $ | 153,892 |  |  |  |  |  |  |  |  |
_____________________________________________ (1)Health Services pharmacy network is defined as claims filled at retail and specialty retail pharmacies, including the Company’s retail pharmacies and LTC pharmacies. Effective January 1, 2023, pharmacy network also includes activity associated with Maintenance Choice®, which permits eligible client plan members to fill their maintenance prescriptions through mail order delivery or at a CVS pharmacy retail store for the same price as mail order. Maintenance Choice activity was previously reflected in mail & specialty. Segment financial information has been revised to reflect these changes. (2)Health Services mail & specialty is defined as specialty mail claims inclusive of Specialty Connect® claims picked up at a retail pharmacy, as well as mail order and specialty claims fulfilled by the Pharmacy & Consumer Wellness segment. Effective January 1, 2023, mail & specialty excludes Maintenance Choice activity, which is now reflected within pharmacy network. Segment financial information has been revised to reflect these changes.
Schedule of Receivables and Contract Liabilities from Contracts with Customers | The following table provides information about receivables and contract liabilities from contracts with customers as of December 31, 2023 and 2022:
In millions | 2023 |  | 2022
Trade receivables (included in accounts receivable, net) | $ | 11,908 |  |  | $ | 8,983 |
Contract liabilities (included in accrued expenses) | 149 |  |  | 71 |
Below is a summary of such changes:
In millions | 2023 |  | 2022
Contract liabilities, beginning of period | $ | 71 |  |  | $ | 87 |
Rewards earnings and gift card issuances | 357 |  |  | 340 |
Redemption and breakage | (363) |  |  | (356) |
Acquired contract liabilities | 109 |  |  | — |
Other | (25) |  |  | — |
Contract liabilities, end of period | $ | 149 |  |  | $ | 71 |
Schedule of Variable Interest Entities | Physician Groups VIE assets and liabilities included on the consolidated balance sheet at December 31, 2023 were as follows:
In millions | 2023
Total assets | $ | 1,515 |
Total liabilities | 1,503 |
Other variable interest holder VIE assets included in long-term investments on the consolidated balance sheets at December 31, 2023 and 2022 were as follows:
In millions | 2023 |  | 2022
Hedge fund investments | $ | 859 |  |  | $ | 589 |
Private equity investments | 840 |  |  | 707 |
Real estate partnerships | 319 |  |  | 241 |
Total | $ | 2,018 |  |  | $ | 1,537 |
Schedule of Adjustments Resulting from Applying New Accounting Standard | The following summarizes changes in the balances of long-duration insurance liabilities as a result of the adoption of the long-duration insurance standard effective January 1, 2021:
In millions | Large Case Pensions |  | Long-Term Care |  | Other
Balance at December 31, 2020, net of reinsurance | $ | 3,224 |  | $ | 1,142 |  | $ | 480
Add: Reinsurance recoverable | — |  | — |  | 274
Balance at December 31, 2020 | 3,224 |  | 1,142 |  | 754
Change in discount rate assumptions | 604 |  | 553 |  | 44
Removal of shadow adjustments in accumulated other comprehensive income | (181) |  | — |  | —
Adjusted balance at January 1, 2021 | 3,647 |  | 1,695 |  | 798
Less: Reinsurance recoverable | — |  | — |  | 308
Adjusted balance at January 1, 2021, net of reinsurance | $ | 3,647 |  | $ | 1,695 |  | $ | 490
Impact of New Long-Duration Insurance Contracts Standard on Financial Statement Line Items As a result of applying the long-duration insurance standard using a modified retrospective method, the following adjustments were made to amounts reported in the consolidated statement of operations for the years ended December 31, 2022 and 2021:
| Impact of Change in Accounting Policy
In millions | As Reported December 31, 2022 |  | Adjustments |  | Adjusted December 31, 2022
Consolidated Statement of Operations: |  |  |  |  |
Operating costs: |  |  |  |  |
Health care costs | $ | 71,281 |  | $ | (208) |  | $ | 71,073
Total operating costs | 314,721 |  | (208) |  | 314,513
Operating income | 7,746 |  | 208 |  | 7,954
Income before income tax provision | 5,628 |  | 208 |  | 5,836
Income tax provision | 1,463 |  | 46 |  | 1,509
Net income | 4,165 |  | 162 |  | 4,327
Net income attributable to CVS Health | 4,149 |  | 162 |  | 4,311
Net income per share attributable to CVS Health: |  |  |  |  |
Basic | $ | 3.16 |  |  | $ | 0.13 |  |  | $ | 3.29 |
Diluted | $ | 3.14 |  |  | $ | 0.12 |  |  | $ | 3.26 |
| Impact of Change in Accounting Policy
In millions | As Reported December 31, 2021 |  | Adjustments |  | Adjusted December 31, 2021
Consolidated Statement of Operations: |  |  |  |  |
Operating costs: |  |  |  |  |
Health care costs | $ | 64,260 |  | $ | (72) |  | $ | 64,188
Operating expenses | 37,066 |  | (45) |  | 37,021
Total operating costs | 278,918 |  | (117) |  | 278,801
Operating income | 13,193 |  | 117 |  | 13,310
Income before income tax provision | 10,420 |  | 117 |  | 10,537
Income tax provision | 2,522 |  | 26 |  | 2,548
Net income | 7,898 |  | 91 |  | 7,989
Net income attributable to CVS Health | 7,910 |  | 91 |  | 8,001
Net income per share attributable to CVS Health: |  |  |  |  |
Basic | $ | 6.00 |  |  | $ | 0.07 |  |  | $ | 6.07 |
Diluted | $ | 5.95 |  |  | $ | 0.07 |  |  | $ | 6.02 |
As a result of applying the long-duration insurance standard using a modified retrospective method, the following adjustments were made to amounts reported in the consolidated balance sheet as of December 31, 2022:
| Impact of Change in Accounting Policy
In millions | As Reported December 31, 2022 |  | Adjustments |  | Adjusted December 31, 2022
Consolidated Balance Sheet: |  |  |  |  |
Other current assets | $ | 2,685 |  | $ | (49) |  | $ | 2,636
Total current assets | 65,682 |  | (49) |  | 65,633
Intangible assets, net | 24,754 |  | 49 |  | 24,803
Total assets | 228,275 |  | — |  | 228,275
Health care costs payable | 10,406 |  | (264) |  | 10,142
Other insurance liabilities | 1,140 |  | (51) |  | 1,089
Total current liabilities | 69,736 |  | (315) |  | 69,421
Deferred income taxes | 3,880 |  | 136 |  | 4,016
Other long-term insurance liabilities | 6,108 |  | (273) |  | 5,835
Other long-term liabilities | 6,732 |  | (2) |  | 6,730
Total liabilities | 156,960 |  | (454) |  | 156,506
Retained earnings | 56,145 |  | 253 |  | 56,398
Accumulated other comprehensive loss | (1,465) |  | 201 |  | (1,264)
Total CVS Health shareholders’ equity | 71,015 |  | 454 |  | 71,469
Total shareholders’ equity | 71,315 |  | 454 |  | 71,769
Total liabilities and shareholders’ equity | 228,275 |  | — |  | 228,275
As a result of applying the long-duration insurance standard using a modified retrospective method, the following adjustments were made to amounts reported in the consolidated statement of cash flows for the years ended December 31, 2022 and 2021:
| Impact of Change in Accounting Policy
In millions | As Reported December 31, 2022 |  | Adjustments |  | Adjusted December 31, 2022
Consolidated Statement of Cash Flows: |  |  |  |  |
Reconciliation of net income to net cash provided by operating activities: |  |  |  |  |
Net income | $ | 4,165 |  | $ | 162 |  | $ | 4,327
Adjustments required to reconcile net income to net cash provided by operating activities: |  |  |  |  |
Depreciation and amortization | 4,247 |  | (23) |  | 4,224
Deferred income taxes | (2,075) |  | 46 |  | (2,029)
Change in operating assets and liabilities, net of effects from acquisitions: |  |  |  |  |
Other assets | (566) |  | 75 |  | (491)
Health care costs payable and other insurance liabilities | 1,247 |  | (255) |  | 992
Other liabilities | 6,468 |  | (5) |  | 6,463
| Impact of Change in Accounting Policy
In millions | As Reported December 31, 2021 |  | Adjustments |  | Adjusted December 31, 2021
Consolidated Statement of Cash Flows: |  |  |  |  |
Reconciliation of net income to net cash provided by operating activities: |  |  |  |  |
Net income | $ | 7,898 |  | $ | 91 |  | $ | 7,989
Adjustments required to reconcile net income to net cash provided by operating activities: |  |  |  |  |
Depreciation and amortization | 4,512 |  | (26) |  | 4,486
Deferred income taxes | (428) |  | 26 |  | (402)
Change in operating assets and liabilities, net of effects from acquisitions: |  |  |  |  |
Other assets | (3) |  | (27) |  | (30)
Health care costs payable and other insurance liabilities | 169 |  | (68) |  | 101
Other liabilities | 2,852 |  | 4 |  | 2,856

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-10 + Details
Name: | us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the movement in deferred policy acquisition costs. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2B -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479432/944-30-50-2B Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 2B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479432/944-30-50-2B Reference 4: http://www.xbrl.org/2003/role/exampleRef -Topic 944 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479401/944-30-55-2 + Details
Name: | us-gaap_DeferredPolicyAcquisitionCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-5 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1 + Details
Name: | us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of supplemental cash flow information for the periods presented. + References No definition available. + Details
Name: | us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482989/270-10-45-12 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 13 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482989/270-10-45-13 + Details
Name: | us-gaap_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-3 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 5A -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-5A Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-9 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-4 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481203/810-10-50-6 + Details
Name: | us-gaap_ScheduleOfVariableInterestEntitiesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration