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Condensed Consolidating Financial Information, Statements of Cash Flows (Details) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2018 | Sep. 30, 2018 | Jun. 30, 2018 | Mar. 31, 2018 | Dec. 31, 2017 | Sep. 30, 2017 | Jun. 30, 2017 | Mar. 31, 2017 | Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Operating activities: |  |  |  |  |  |  |  |  |  |  |
Net income | $ 1,305,200 | $ 1,334,600 | $ 687,200 | $ 911,500 | $ 797,300 | $ 621,300 | $ 666,000 | $ 771,000 | $ 4,238,500 | $ 2,855,600 | $ 2,553,000
Reconciliation of net income to net cash flows provided by operating activities: |  |  |  |  |  |  |  |  |  |  |
Depreciation, amortization and accretion |  |  |  |  |  |  |  |  | 1,791,600 | 1,644,000 | 1,552,000
Equity in income of unconsolidated affiliates |  |  |  |  |  |  |  |  | (480,000) | (426,000) | (362,000)
Distributions received on earnings from unconsolidated affiliates |  |  |  |  |  |  |  |  | 479,400 | 433,700 | 380,500
Net effect of changes in operating accounts and other operating activities |  |  |  |  |  |  |  |  | 96,800 | 159,000 | (56,700)
Net cash flows provided by operating activities |  |  |  |  |  |  |  |  | 6,126,300 | 4,666,300 | 4,066,800
Investing activities: |  |  |  |  |  |  |  |  |  |  |
Capital expenditures |  |  |  |  |  |  |  |  | (4,223,200) | (3,101,800) | (2,984,100)
Cash used for business combinations, net of cash received |  |  |  |  |  |  |  |  | (150,600) | (198,700) | (1,000,000)
Proceeds from asset sales and insurance recoveries |  |  |  |  |  |  |  |  | 161,200 | 40,100 | 46,500
Other investing activities |  |  |  |  |  |  |  |  | (69,000) | (25,700) | (68,200)
Cash used in investing activities |  |  |  |  |  |  |  |  | (4,281,600) | (3,286,100) | (4,005,800)
Financing activities: |  |  |  |  |  |  |  |  |  |  |
Borrowings under debt agreements |  |  |  |  |  |  |  |  | 79,588,700 | 69,315,300 | 62,813,900
Repayments of debt |  |  |  |  |  |  |  |  | (77,957,100) | (68,459,600) | (61,672,600)
Cash distributions paid to owners |  |  |  |  |  |  |  |  | (3,726,900) | (3,569,900) | (3,300,500)
Cash payments made in connection with DERs |  |  |  |  |  |  |  |  | (17,700) | (15,100) | (11,700)
Cash distributions paid to noncontrolling interests |  |  |  |  |  |  |  |  | (81,600) | (49,200) | (47,400)
Cash contributions from noncontrolling interests |  |  |  |  |  |  |  |  | 238,100 | 400 | 20,400
Net cash proceeds from the issuance of common units |  |  |  |  |  |  |  |  | 538,400 | 1,073,400 | 2,542,800
Common units acquired in connection with buyback program |  |  |  |  |  |  |  |  | (30,800) | 0 | 0
Cash contributions from owners |  |  |  |  |  |  |  |  | 0 | 0 | 0
Other financing activities |  |  |  |  |  |  |  |  | (56,000) | (22,800) | (23,200)
Cash provided by (used in) financing activities |  |  |  |  |  |  |  |  | (1,504,900) | (1,727,500) | 321,700
Net change in cash and cash equivalents, including restricted cash |  |  |  |  |  |  |  |  | 339,800 | (347,300) | 382,700
Cash and cash equivalents, including restricted cash, at beginning of period |  |  |  | 70,300 |  |  |  | 417,600 | 70,300 | 417,600 | 34,900
Cash and cash equivalents, including restricted cash, at end of period | 410,100 |  |  |  | 70,300 |  |  |  | 410,100 | 70,300 | 417,600
Eliminations and Adjustments [Member] |  |  |  |  |  |  |  |  |  |  |
Operating activities: |  |  |  |  |  |  |  |  |  |  |
Net income |  |  |  |  |  |  |  |  | (4,232,400) | (2,865,400) | (2,542,000)
Reconciliation of net income to net cash flows provided by operating activities: |  |  |  |  |  |  |  |  |  |  |
Depreciation, amortization and accretion |  |  |  |  |  |  |  |  | 0 | 0 | 0
Equity in income of unconsolidated affiliates |  |  |  |  |  |  |  |  | 4,230,800 | 2,865,400 | 2,539,900
Distributions received on earnings from unconsolidated affiliates |  |  |  |  |  |  |  |  | (3,780,000) | (3,574,600) | (3,331,200)
Net effect of changes in operating accounts and other operating activities |  |  |  |  |  |  |  |  | 600 | (1,000) | 1,200
Net cash flows provided by operating activities |  |  |  |  |  |  |  |  | (3,781,000) | (3,575,600) | (3,332,100)
Investing activities: |  |  |  |  |  |  |  |  |  |  |
Capital expenditures |  |  |  |  |  |  |  |  | 0 | 0 | 0
Cash used for business combinations, net of cash received |  |  |  |  |  |  |  |  | 0 | 0 | 0
Proceeds from asset sales and insurance recoveries |  |  |  |  |  |  |  |  | 0 | 0 | 0
Other investing activities |  |  |  |  |  |  |  |  | 523,300 | 1,060,500 | 2,530,900
Cash used in investing activities |  |  |  |  |  |  |  |  | 523,300 | 1,060,500 | 2,530,900
Financing activities: |  |  |  |  |  |  |  |  |  |  |
Borrowings under debt agreements |  |  |  |  |  |  |  |  | 0 | 0 | 0
Repayments of debt |  |  |  |  |  |  |  |  | 0 | 0 | 0
Cash distributions paid to owners |  |  |  |  |  |  |  |  | 3,780,000 | 3,574,600 | 3,331,200
Cash payments made in connection with DERs |  |  |  |  |  |  |  |  | 0 | 0 | 0
Cash distributions paid to noncontrolling interests |  |  |  |  |  |  |  |  | 1,000 | 1,000 | 900
Cash contributions from noncontrolling interests |  |  |  |  |  |  |  |  | 0 | 0 | 0
Net cash proceeds from the issuance of common units |  |  |  |  |  |  |  |  | 0 | 0 | 0
Common units acquired in connection with buyback program |  |  |  |  |  |  |  |  | 0 |  |
Cash contributions from owners |  |  |  |  |  |  |  |  | (523,300) | (1,060,500) | (2,530,900)
Other financing activities |  |  |  |  |  |  |  |  | 0 | 0 | 0
Cash provided by (used in) financing activities |  |  |  |  |  |  |  |  | 3,257,700 | 2,515,100 | 801,200
Net change in cash and cash equivalents, including restricted cash |  |  |  |  |  |  |  |  | 0 | 0 | 0
Cash and cash equivalents, including restricted cash, at beginning of period |  |  |  | 0 |  |  |  | 0 | 0 | 0 | 0
Cash and cash equivalents, including restricted cash, at end of period | 0 |  |  |  | 0 |  |  |  | 0 | 0 | 0
Subsidiary Issuer (EPO) [Member] |  |  |  |  |  |  |  |  |  |  |
Operating activities: |  |  |  |  |  |  |  |  |  |  |
Net income |  |  |  |  |  |  |  |  | 4,230,500 | 2,860,600 | 2,536,200
Reconciliation of net income to net cash flows provided by operating activities: |  |  |  |  |  |  |  |  |  |  |
Depreciation, amortization and accretion |  |  |  |  |  |  |  |  | 279,900 | 216,600 | 185,400
Equity in income of unconsolidated affiliates |  |  |  |  |  |  |  |  | (4,148,300) | (2,990,100) | (2,686,100)
Distributions received on earnings from unconsolidated affiliates |  |  |  |  |  |  |  |  | 1,248,900 | 1,162,800 | 1,127,300
Net effect of changes in operating accounts and other operating activities |  |  |  |  |  |  |  |  | 3,221,500 | 2,812,200 | 2,448,600
Net cash flows provided by operating activities |  |  |  |  |  |  |  |  | 4,832,500 | 4,062,100 | 3,611,400
Investing activities: |  |  |  |  |  |  |  |  |  |  |
Capital expenditures |  |  |  |  |  |  |  |  | (692,000) | (846,800) | (1,327,400)
Cash used for business combinations, net of cash received |  |  |  |  |  |  |  |  | 0 | (7,300) | 0
Proceeds from asset sales and insurance recoveries |  |  |  |  |  |  |  |  | 129,300 | 17,000 | 28,800
Other investing activities |  |  |  |  |  |  |  |  | (2,288,200) | (1,908,500) | (2,301,900)
Cash used in investing activities |  |  |  |  |  |  |  |  | (2,850,900) | (2,745,600) | (3,600,500)
Financing activities: |  |  |  |  |  |  |  |  |  |  |
Borrowings under debt agreements |  |  |  |  |  |  |  |  | 79,588,700 | 69,349,300 | 62,813,900
Repayments of debt |  |  |  |  |  |  |  |  | (77,956,700) | (68,459,500) | (61,672,500)
Cash distributions paid to owners |  |  |  |  |  |  |  |  | (3,780,000) | (3,574,600) | (3,331,200)
Cash payments made in connection with DERs |  |  |  |  |  |  |  |  | 0 | 0 | 0
Cash distributions paid to noncontrolling interests |  |  |  |  |  |  |  |  | 0 | 0 | 0
Cash contributions from noncontrolling interests |  |  |  |  |  |  |  |  | 0 | 0 | 0
Net cash proceeds from the issuance of common units |  |  |  |  |  |  |  |  | 0 | 0 | 0
Common units acquired in connection with buyback program |  |  |  |  |  |  |  |  | 0 |  |
Cash contributions from owners |  |  |  |  |  |  |  |  | 523,300 | 1,060,500 | 2,530,900
Other financing activities |  |  |  |  |  |  |  |  | (28,700) | 6,800 | (200)
Cash provided by (used in) financing activities |  |  |  |  |  |  |  |  | (1,653,400) | (1,617,500) | 340,900
Net change in cash and cash equivalents, including restricted cash |  |  |  |  |  |  |  |  | 328,200 | (301,000) | 351,800
Cash and cash equivalents, including restricted cash, at beginning of period |  |  |  | 65,200 |  |  |  | 366,200 | 65,200 | 366,200 | 14,400
Cash and cash equivalents, including restricted cash, at end of period | 393,400 |  |  |  | 65,200 |  |  |  | 393,400 | 65,200 | 366,200
Other Subsidiaries (Non-guarantor) [Member] |  |  |  |  |  |  |  |  |  |  |
Operating activities: |  |  |  |  |  |  |  |  |  |  |
Net income |  |  |  |  |  |  |  |  | 4,328,100 | 3,191,400 | 2,891,100
Reconciliation of net income to net cash flows provided by operating activities: |  |  |  |  |  |  |  |  |  |  |
Depreciation, amortization and accretion |  |  |  |  |  |  |  |  | 1,512,100 | 1,427,800 | 1,367,000
Equity in income of unconsolidated affiliates |  |  |  |  |  |  |  |  | (587,200) | (566,800) | (521,700)
Distributions received on earnings from unconsolidated affiliates |  |  |  |  |  |  |  |  | 263,000 | 272,700 | 265,900
Net effect of changes in operating accounts and other operating activities |  |  |  |  |  |  |  |  | (3,244,200) | (2,726,300) | (2,568,500)
Net cash flows provided by operating activities |  |  |  |  |  |  |  |  | 2,271,800 | 1,598,800 | 1,433,800
Investing activities: |  |  |  |  |  |  |  |  |  |  |
Capital expenditures |  |  |  |  |  |  |  |  | (3,476,000) | (2,255,000) | (1,656,700)
Cash used for business combinations, net of cash received |  |  |  |  |  |  |  |  | (150,600) | (191,400) | (1,000,000)
Proceeds from asset sales and insurance recoveries |  |  |  |  |  |  |  |  | 31,900 | 23,100 | 17,700
Other investing activities |  |  |  |  |  |  |  |  | 196,200 | (28,000) | (63,200)
Cash used in investing activities |  |  |  |  |  |  |  |  | (3,398,500) | (2,451,300) | (2,702,200)
Financing activities: |  |  |  |  |  |  |  |  |  |  |
Borrowings under debt agreements |  |  |  |  |  |  |  |  | 11,500 | 0 | 41,800
Repayments of debt |  |  |  |  |  |  |  |  | (400) | (100) | (100)
Cash distributions paid to owners |  |  |  |  |  |  |  |  | (1,333,100) | (1,065,300) | (1,089,600)
Cash payments made in connection with DERs |  |  |  |  |  |  |  |  | 0 | 0 | 0
Cash distributions paid to noncontrolling interests |  |  |  |  |  |  |  |  | (9,200) | (9,600) | (8,500)
Cash contributions from noncontrolling interests |  |  |  |  |  |  |  |  | 0 | 100 | 20,400
Net cash proceeds from the issuance of common units |  |  |  |  |  |  |  |  | 0 | 0 | 0
Common units acquired in connection with buyback program |  |  |  |  |  |  |  |  | 0 |  |
Cash contributions from owners |  |  |  |  |  |  |  |  | 2,476,700 | 1,900,000 | 2,292,200
Other financing activities |  |  |  |  |  |  |  |  | 0 | 0 | 0
Cash provided by (used in) financing activities |  |  |  |  |  |  |  |  | 1,145,500 | 825,100 | 1,256,200
Net change in cash and cash equivalents, including restricted cash |  |  |  |  |  |  |  |  | 18,800 | (27,400) | (12,200)
Cash and cash equivalents, including restricted cash, at beginning of period |  |  |  | 31,500 |  |  |  | 58,900 | 31,500 | 58,900 | 71,100
Cash and cash equivalents, including restricted cash, at end of period | 50,300 |  |  |  | 31,500 |  |  |  | 50,300 | 31,500 | 58,900
Consolidated EPO and Subsidiaries [Member] |  |  |  |  |  |  |  |  |  |  |
Operating activities: |  |  |  |  |  |  |  |  |  |  |
Net income |  |  |  |  |  |  |  |  | 4,298,500 | 2,921,700 | 2,581,900
Reconciliation of net income to net cash flows provided by operating activities: |  |  |  |  |  |  |  |  |  |  |
Depreciation, amortization and accretion |  |  |  |  |  |  |  |  | 1,791,600 | 1,644,000 | 1,552,000
Equity in income of unconsolidated affiliates |  |  |  |  |  |  |  |  | (480,000) | (426,000) | (362,000)
Distributions received on earnings from unconsolidated affiliates |  |  |  |  |  |  |  |  | 479,400 | 433,700 | 380,500
Net effect of changes in operating accounts and other operating activities |  |  |  |  |  |  |  |  | (25,000) | 66,800 | (76,800)
Net cash flows provided by operating activities |  |  |  |  |  |  |  |  | 6,064,500 | 4,640,200 | 4,075,600
Investing activities: |  |  |  |  |  |  |  |  |  |  |
Capital expenditures |  |  |  |  |  |  |  |  | (4,168,000) | (3,101,800) | (2,984,100)
Cash used for business combinations, net of cash received |  |  |  |  |  |  |  |  | (150,600) | (198,700) | (1,000,000)
Proceeds from asset sales and insurance recoveries |  |  |  |  |  |  |  |  | 161,200 | 40,100 | 46,500
Other investing activities |  |  |  |  |  |  |  |  | (69,000) | (25,700) | (68,200)
Cash used in investing activities |  |  |  |  |  |  |  |  | (4,226,400) | (3,286,100) | (4,005,800)
Financing activities: |  |  |  |  |  |  |  |  |  |  |
Borrowings under debt agreements |  |  |  |  |  |  |  |  | 79,588,700 | 69,315,300 | 62,813,900
Repayments of debt |  |  |  |  |  |  |  |  | (77,957,100) | (68,459,600) | (61,672,600)
Cash distributions paid to owners |  |  |  |  |  |  |  |  | (3,780,000) | (3,574,600) | (3,331,200)
Cash payments made in connection with DERs |  |  |  |  |  |  |  |  | 0 | 0 | 0
Cash distributions paid to noncontrolling interests |  |  |  |  |  |  |  |  | (82,600) | (50,200) | (48,300)
Cash contributions from noncontrolling interests |  |  |  |  |  |  |  |  | 238,100 | 400 | 20,400
Net cash proceeds from the issuance of common units |  |  |  |  |  |  |  |  | 0 | 0 | 0
Common units acquired in connection with buyback program |  |  |  |  |  |  |  |  | 0 |  |
Cash contributions from owners |  |  |  |  |  |  |  |  | 523,300 | 1,060,500 | 2,530,900
Other financing activities |  |  |  |  |  |  |  |  | (28,700) | 6,800 | (200)
Cash provided by (used in) financing activities |  |  |  |  |  |  |  |  | (1,498,300) | (1,701,400) | 312,900
Net change in cash and cash equivalents, including restricted cash |  |  |  |  |  |  |  |  | 339,800 | (347,300) | 382,700
Cash and cash equivalents, including restricted cash, at beginning of period |  |  |  | 70,300 |  |  |  | 417,600 | 70,300 | 417,600 | 34,900
Cash and cash equivalents, including restricted cash, at end of period | 410,100 |  |  |  | 70,300 |  |  |  | 410,100 | 70,300 | 417,600
Consolidated EPO and Subsidiaries [Member] | Eliminations and Adjustments [Member] |  |  |  |  |  |  |  |  |  |  |
Operating activities: |  |  |  |  |  |  |  |  |  |  |
Net income |  |  |  |  |  |  |  |  | (4,260,100) | (3,130,300) | (2,845,400)
Reconciliation of net income to net cash flows provided by operating activities: |  |  |  |  |  |  |  |  |  |  |
Depreciation, amortization and accretion |  |  |  |  |  |  |  |  | (400) | (400) | (400)
Equity in income of unconsolidated affiliates |  |  |  |  |  |  |  |  | 4,255,500 | 3,130,900 | 2,845,800
Distributions received on earnings from unconsolidated affiliates |  |  |  |  |  |  |  |  | (1,032,500) | (1,001,800) | (1,012,700)
Net effect of changes in operating accounts and other operating activities |  |  |  |  |  |  |  |  | (2,300) | (19,100) | 43,100
Net cash flows provided by operating activities |  |  |  |  |  |  |  |  | (1,039,800) | (1,020,700) | (969,600)
Investing activities: |  |  |  |  |  |  |  |  |  |  |
Capital expenditures |  |  |  |  |  |  |  |  | 0 | 0 | 0
Cash used for business combinations, net of cash received |  |  |  |  |  |  |  |  | 0 | 0 | 0
Proceeds from asset sales and insurance recoveries |  |  |  |  |  |  |  |  | 0 | 0 | 0
Other investing activities |  |  |  |  |  |  |  |  | 2,023,000 | 1,910,800 | 2,296,900
Cash used in investing activities |  |  |  |  |  |  |  |  | 2,023,000 | 1,910,800 | 2,296,900
Financing activities: |  |  |  |  |  |  |  |  |  |  |
Borrowings under debt agreements |  |  |  |  |  |  |  |  | (11,500) | (34,000) | (41,800)
Repayments of debt |  |  |  |  |  |  |  |  | 0 | 0 | 0
Cash distributions paid to owners |  |  |  |  |  |  |  |  | 1,333,100 | 1,065,300 | 1,089,600
Cash payments made in connection with DERs |  |  |  |  |  |  |  |  | 0 | 0 | 0
Cash distributions paid to noncontrolling interests |  |  |  |  |  |  |  |  | (73,400) | (40,600) | (39,800)
Cash contributions from noncontrolling interests |  |  |  |  |  |  |  |  | 238,100 | 300 | 0
Net cash proceeds from the issuance of common units |  |  |  |  |  |  |  |  | 0 | 0 | 0
Common units acquired in connection with buyback program |  |  |  |  |  |  |  |  | 0 |  |
Cash contributions from owners |  |  |  |  |  |  |  |  | (2,476,700) | (1,900,000) | (2,292,200)
Other financing activities |  |  |  |  |  |  |  |  | 0 | 0 | 0
Cash provided by (used in) financing activities |  |  |  |  |  |  |  |  | (990,400) | (909,000) | (1,284,200)
Net change in cash and cash equivalents, including restricted cash |  |  |  |  |  |  |  |  | (7,200) | (18,900) | 43,100
Cash and cash equivalents, including restricted cash, at beginning of period |  |  |  | (26,400) |  |  |  | (7,500) | (26,400) | (7,500) | (50,600)
Cash and cash equivalents, including restricted cash, at end of period | (33,600) |  |  |  | (26,400) |  |  |  | (33,600) | (26,400) | (7,500)
Enterprise Products Partners L.P. (Guarantor) [Member] |  |  |  |  |  |  |  |  |  |  |
Operating activities: |  |  |  |  |  |  |  |  |  |  |
Net income |  |  |  |  |  |  |  |  | 4,172,400 | 2,799,300 | 2,513,100
Reconciliation of net income to net cash flows provided by operating activities: |  |  |  |  |  |  |  |  |  |  |
Depreciation, amortization and accretion |  |  |  |  |  |  |  |  | 0 | 0 | 0
Equity in income of unconsolidated affiliates |  |  |  |  |  |  |  |  | (4,230,800) | (2,865,400) | (2,539,900)
Distributions received on earnings from unconsolidated affiliates |  |  |  |  |  |  |  |  | 3,780,000 | 3,574,600 | 3,331,200
Net effect of changes in operating accounts and other operating activities |  |  |  |  |  |  |  |  | 121,200 | 93,200 | 18,900
Net cash flows provided by operating activities |  |  |  |  |  |  |  |  | 3,842,800 | 3,601,700 | 3,323,300
Investing activities: |  |  |  |  |  |  |  |  |  |  |
Capital expenditures |  |  |  |  |  |  |  |  | (55,200) | 0 | 0
Cash used for business combinations, net of cash received |  |  |  |  |  |  |  |  | 0 | 0 | 0
Proceeds from asset sales and insurance recoveries |  |  |  |  |  |  |  |  | 0 | 0 | 0
Other investing activities |  |  |  |  |  |  |  |  | (523,300) | (1,060,500) | (2,530,900)
Cash used in investing activities |  |  |  |  |  |  |  |  | (578,500) | (1,060,500) | (2,530,900)
Financing activities: |  |  |  |  |  |  |  |  |  |  |
Borrowings under debt agreements |  |  |  |  |  |  |  |  | 0 | 0 | 0
Repayments of debt |  |  |  |  |  |  |  |  | 0 | 0 | 0
Cash distributions paid to owners |  |  |  |  |  |  |  |  | (3,726,900) | (3,569,900) | (3,300,500)
Cash payments made in connection with DERs |  |  |  |  |  |  |  |  | (17,700) | (15,100) | (11,700)
Cash distributions paid to noncontrolling interests |  |  |  |  |  |  |  |  | 0 | 0 | 0
Cash contributions from noncontrolling interests |  |  |  |  |  |  |  |  | 0 | 0 | 0
Net cash proceeds from the issuance of common units |  |  |  |  |  |  |  |  | 538,400 | 1,073,400 | 2,542,800
Common units acquired in connection with buyback program |  |  |  |  |  |  |  |  | (30,800) |  |
Cash contributions from owners |  |  |  |  |  |  |  |  | 0 | 0 | 0
Other financing activities |  |  |  |  |  |  |  |  | (27,300) | (29,600) | (23,000)
Cash provided by (used in) financing activities |  |  |  |  |  |  |  |  | (3,264,300) | (2,541,200) | (792,400)
Net change in cash and cash equivalents, including restricted cash |  |  |  |  |  |  |  |  | 0 | 0 | 0
Cash and cash equivalents, including restricted cash, at beginning of period |  |  |  | $ 0 |  |  |  | $ 0 | 0 | 0 | 0
Cash and cash equivalents, including restricted cash, at end of period | $ 0 |  |  |  | $ 0 |  |  |  | $ 0 | $ 0 | $ 0

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- Definition Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 24 -URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3521-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3044-108585 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=98513485&loc=SL98516268-108586 + Details
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