XML 35 R25.htm IDEA: XBRL DOCUMENT
v3.23.3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) - Accounting Standards Update 2018-12 | 9 Months Ended
--- | ---
Sep. 30, 2023
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |
Schedule of Impact from Adoption to Shareholder's Equity | The following table presents the cumulative transition impact as of January 1, 2021 to the Company’s Shareholder’s Equity as a result of the adoption of ASU 2018-12, using the modified retrospective transition method.
(In millions - Unaudited) | Common Stock | Additional Paid-in Capital | Retained Earnings | Accumulated Other Comprehensive Income (Loss) | Treasury Stock | Total Shareholders' Equity
Balance at December 31, 2020 | $ | 135 |  | $ | 2,410 |  | $ | 37,984 |  | $ | 8,934 |  | $ | (15,904) |  | $ | 33,559 |
Cumulative effect of change in accounting principle, ASU 2018-12, net of income taxes | 0 |  | 0 |  | (324) |  | (18,570) |  | 0 |  | (18,894) |
Balance at January 1, 2021 | $ | 135 |  | $ | 2,410 |  | $ | 37,660 |  | $ | (9,636) |  | $ | (15,904) |  | $ | 14,665 |
Schedule of Impact from Adoption to AOCI and Retained Earnings | The following table presents the transition impacts as of January 1, 2021 to the Company's AOCI and RE as a result of the adoption of ASU 2018-12 by reporting segment and disaggregated by product type, using the modified retrospective transition method.
(In millions - Unaudited) | Impact to Retained Earnings |  | Impact to AOCI
Transition impacts: |  |  |  |  |  |  |
Aflac Japan |  |  |  |  |  |  |
Cancer |  | $ | 0 |  |  |  |  | $ | 14,529 |  |
Medical and other health |  | 1 |  |  |  |  | 2,382 |  |
Life insurance |  | 0 |  |  |  |  | 3,314 |  |
Other (1) |  | 398 |  |  |  |  | 433 |  |
Aflac U.S. |  |  |  |  |  |  |
Accident |  | 0 |  |  |  |  | 92 |  |
Disability |  | 0 |  |  |  |  | 149 |  |
Critical care |  | 4 |  |  |  |  | 2,258 |  |
Hospital indemnity |  | 0 |  |  |  |  | 223 |  |
Dental/vision |  | 0 |  |  |  |  | 65 |  |
Life insurance |  | 5 |  |  |  |  | 149 |  |
Other |  | 2 |  |  |  |  | 218 |  |
Reinsurance |  | 0 |  |  |  |  | (305) |  |
Transition impact before income taxes |  | 410 |  |  |  |  | 23,507 |  |
Less: income taxes |  | 86 |  |  |  |  | 4,937 |  |
Total transition impact, net of income taxes |  | $ | 324 |  |  |  |  | $ | 18,570 |  |
(1) Impact to retained earnings is driven primarily by capping the Transition Date NPR on Care products.
Schedule of Impact from Adoption to Liability For Future Policy Benefit, Expected Net Premium | The following table presents the transition impacts to the present value of expected future net premiums, gross of internal and external reinsurance, by reporting segment and disaggregated by product type due to the cumulative effect of the change in accounting principle as a result of the adoption of ASU 2018-12 using the modified retrospective transition method.
| Transition Impact at January 1, 2021
| Aflac Japan |  | Aflac U.S.
(In millions) | Cancer | Medical and Other Health | Life Insurance | Other |  | Accident | Disability | Critical Care | Hospital Indemnity | Dental/Vision | Life Insurance | Other
Present value of expected future net premiums: |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2020 | $ | 25,601 |  | $ | 21,270 |  | $ | 12,440 |  | $ | 2,080 |  |  | $ | 3,350 |  | $ | 1,921 |  | $ | 5,898 |  | $ | 1,376 |  | $ | 281 |  | $ | 710 |  | $ | 154 |
Impact to retained earnings from capping Transition Date NPR | 0 |  | (1) |  | 0 |  | (398) |  |  | 0 |  | 0 |  | (4) |  | 0 |  | 0 |  | (5) |  | (2) |
Impact of deferred profit liability | 15 |  | 7 |  | 36 |  | 26 |  |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |
Beginning balance at original discount rate | 25,616 |  | 21,276 |  | 12,476 |  | 1,708 |  |  | 3,350 |  | 1,921 |  | 5,894 |  | 1,376 |  | 281 |  | 705 |  | 152 |
Effect of change in discount rate assumptions | 3,982 |  | 2,598 |  | 908 |  | 148 |  |  | 479 |  | 197 |  | 1,048 |  | 154 |  | 41 |  | 78 |  | 27 |
Balance at January 1, 2021 | $ | 29,598 |  | $ | 23,874 |  | $ | 13,384 |  | $ | 1,856 |  |  | $ | 3,829 |  | $ | 2,118 |  | $ | 6,942 |  | $ | 1,530 |  | $ | 322 |  | $ | 783 |  | $ | 179 |
Liability for Future Policy Benefit, Expected Net Premium, Activity | The following table presents the changes in the present value of expected future net premiums, gross of internal and external reinsurance, by reporting segment and disaggregated by product type for the year ended December 31, 2021.
| December 31, 2021
| Aflac Japan |  | Aflac U.S.
(In millions) | Cancer | Medical and Other Health | Life Insurance | Other |  | Accident | Disability | Critical Care | Hospital Indemnity | Dental/Vision | Life Insurance | Other
Present value of expected future net premiums: |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2021 | $ | 29,598 |  | $ | 23,874 |  | $ | 13,384 |  | $ | 1,856 |  |  | $ | 3,829 |  | $ | 2,118 |  | $ | 6,942 |  | $ | 1,530 |  | $ | 322 |  | $ | 783 |  | $ | 179 |
Beginning balance at original discount rate (1) | 25,616 |  | 21,276 |  | 12,476 |  | 1,708 |  |  | 3,350 |  | 1,921 |  | 5,894 |  | 1,376 |  | 281 |  | 705 |  | 152 |
Effect of changes in cash flow assumptions | 32 |  | 88 |  | 40 |  | 1 |  |  | (163) |  | (129) |  | (302) |  | 0 |  | (26) |  | 31 |  | 0 |
Effect of actual variances from expected experience | (134) |  | (449) |  | (135) |  | (11) |  |  | (109) |  | (38) |  | (290) |  | (32) |  | (14) |  | 34 |  | (3) |
Adjusted beginning of period balance | 25,514 |  | 20,915 |  | 12,381 |  | 1,698 |  |  | 3,078 |  | 1,754 |  | 5,302 |  | 1,344 |  | 241 |  | 770 |  | 149 |
Issuances | 1,116 |  | 1,132 |  | 284 |  | 55 |  |  | 365 |  | 345 |  | 552 |  | 263 |  | 39 |  | 112 |  | 0 |
Interest accrual | 586 |  | 439 |  | 202 |  | 27 |  |  | 116 |  | 61 |  | 210 |  | 45 |  | 10 |  | 25 |  | 6 |
Net premiums collected (2) | (2,206) |  | (1,692) |  | (1,609) |  | (151) |  |  | (552) |  | (393) |  | (665) |  | (268) |  | (47) |  | (124) |  | (19) |
Foreign currency translation | (2,539) |  | (2,111) |  | (1,194) |  | (167) |  |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |
Other | (1) |  | (2) |  | 0 |  | (1) |  |  | (8) |  | (7) |  | (8) |  | (4) |  | (2) |  | (3) |  | (1) |
Ending balance at original discount rate | 22,470 |  | 18,681 |  | 10,064 |  | 1,461 |  |  | 2,999 |  | 1,760 |  | 5,391 |  | 1,380 |  | 241 |  | 780 |  | 135 |
Effect of changes in discount rate assumptions | 3,423 |  | 2,493 |  | 783 |  | 125 |  |  | 284 |  | 102 |  | 632 |  | 87 |  | 23 |  | 54 |  | 18 |
Balance at December 31, 2021 | $ | 25,893 |  | $ | 21,174 |  | $ | 10,847 |  | $ | 1,586 |  |  | $ | 3,283 |  | $ | 1,862 |  | $ | 6,023 |  | $ | 1,467 |  | $ | 264 |  | $ | 834 |  | $ | 153 |
(1) Includes the adjustment for capping the Transition Date NPR. (2) Net premiums collected represent the portion of gross premiums collected from policyholders that is used to fund expected future benefit payments.
Schedule of Impact from Adoption to Liability For Future Policy Benefit, Expected Future Policy Benefits | The following table presents the transition impacts to the present value of expected future policy benefits by reporting segment and disaggregated by product type due to the cumulative effect of the change in accounting principle as a result of the adoption of ASU 2018-12 using the modified retrospective transition method.
| Transition Impact at January 1, 2021
| Aflac Japan |  | Aflac U.S.
(In millions) | Cancer | Medical and Other Health | Life Insurance | Other |  | Accident | Disability | Critical Care | Hospital Indemnity | Dental/Vision | Life Insurance | Other
Present value of expected future policy benefits: |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2020 | $ | 64,056 |  | $ | 34,638 |  | $ | 43,729 |  | $ | 7,620 |  |  | $ | 3,818 |  | $ | 2,919 |  | $ | 13,427 |  | $ | 2,258 |  | $ | 599 |  | $ | 1,562 |  | $ | 661 |
Effect of change in discount rate assumptions | 18,511 |  | 4,980 |  | 4,222 |  | 581 |  |  | 571 |  | 346 |  | 3,306 |  | 377 |  | 106 |  | 227 |  | 245 |
Balance at January 1, 2021 | $ | 82,567 |  | $ | 39,618 |  | $ | 47,951 |  | $ | 8,201 |  |  | $ | 4,389 |  | $ | 3,265 |  | $ | 16,733 |  | $ | 2,635 |  | $ | 705 |  | $ | 1,789 |  | $ | 906 |
Liability for Future Policy Benefit, Expected Future Policy Benefits, Activity | The following table presents the changes in the present value of expected future policy benefits by reporting segment and disaggregated by product type for the year ended December 31, 2021.
| December 31, 2021
| Aflac Japan |  | Aflac U.S.
(In millions) | Cancer | Medical and Other Health | Life Insurance | Other |  | Accident | Disability | Critical Care | Hospital Indemnity | Dental/Vision | Life Insurance | Other
Present value of expected future policy benefits: |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2021 | $ | 82,567 |  | $ | 39,618 |  | $ | 47,951 |  | $ | 8,201 |  |  | $ | 4,389 |  | $ | 3,265 |  | $ | 16,733 |  | $ | 2,635 |  | $ | 705 |  | $ | 1,789 |  | $ | 906 |
Beginning balance at original discount rate | 64,056 |  | 34,638 |  | 43,729 |  | 7,620 |  |  | 3,818 |  | 2,919 |  | 13,427 |  | 2,258 |  | 599 |  | 1,562 |  | 661 |
Effect of changes in cash flow assumptions | 24 |  | 85 |  | 31 |  | (11) |  |  | (178) |  | (143) |  | (326) |  | (3) |  | (29) |  | 31 |  | 0 |
Effect of actual variances from expected experience | (149) |  | (458) |  | (139) |  | (15) |  |  | (115) |  | (41) |  | (304) |  | (36) |  | (15) |  | 34 |  | (3) |
Adjusted beginning of period balance | 63,931 |  | 34,265 |  | 43,621 |  | 7,594 |  |  | 3,525 |  | 2,735 |  | 12,797 |  | 2,219 |  | 555 |  | 1,627 |  | 658 |
Issuances | 1,133 |  | 1,155 |  | 287 |  | 62 |  |  | 372 |  | 355 |  | 563 |  | 271 |  | 40 |  | 115 |  | 0 |
Interest accrual | 2,014 |  | 769 |  | 833 |  | 129 |  |  | 137 |  | 100 |  | 553 |  | 85 |  | 23 |  | 58 |  | 33 |
Benefit payments | (3,894) |  | (1,313) |  | (1,373) |  | (238) |  |  | (439) |  | (520) |  | (834) |  | (275) |  | (69) |  | (107) |  | (46) |
Foreign currency translation | (6,377) |  | (3,478) |  | (4,366) |  | (760) |  |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |
Other | 0 |  | 0 |  | 0 |  | 0 |  |  | (1) |  | 0 |  | 0 |  | 0 |  | 0 |  | 1 |  | 0 |
Ending balance at original discount rate | 56,807 |  | 31,398 |  | 39,002 |  | 6,787 |  |  | 3,594 |  | 2,670 |  | 13,079 |  | 2,300 |  | 549 |  | 1,694 |  | 645 |
Effect of changes in discount rate assumptions | 15,940 |  | 4,623 |  | 3,718 |  | 535 |  |  | 355 |  | 201 |  | 2,309 |  | 252 |  | 67 |  | 149 |  | 192 |
Balance at December 31, 2021 | 72,747 |  | 36,021 |  | 42,720 |  | 7,322 |  |  | 3,949 |  | 2,871 |  | 15,388 |  | 2,552 |  | 616 |  | 1,843 |  | 837 |
Net liability for future policy benefits | 46,854 |  | 14,847 |  | 31,873 |  | 5,736 |  |  | 666 |  | 1,009 |  | 9,365 |  | 1,085 |  | 352 |  | 1,009 |  | 684 |
Less: reinsurance recoverable | 0 |  | 2,150 |  | 0 |  | 0 |  |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 10 |  | 0 |
Net liability for future policy benefits after reinsurance recoverable | $ | 46,854 |  | $ | 12,697 |  | $ | 31,873 |  | $ | 5,736 |  |  | $ | 666 |  | $ | 1,009 |  | $ | 9,365 |  | $ | 1,085 |  | $ | 352 |  | $ | 999 |  | $ | 684 |
Reconciliation of Future Policy Benefits | The following table presents a reconciliation of the rollforwards by reporting segment and disaggregated by product type for the year ended December 31, 2021 to the liability for future policy benefits as of December 31, 2021 under the amended guidance. The deferred profit liability for limited-payment contracts and reinsurance is presented together with the LFPB in the consolidated balance sheets and has been included as a reconciling item in the table below.
(In millions) | December 31, 2021
Balances included in future policy benefits rollforward: |  |  |
Aflac Japan |  |  |
Cancer |  | $ | 46,854 |  |
Medical and other health |  | 14,847 |  |
Life insurance |  | 31,873 |  |
Other |  | 5,736 |  |
Aflac U.S. |  |  |
Accident |  | 666 |  |
Disability |  | 1,009 |  |
Critical care |  | 9,365 |  |
Hospital indemnity |  | 1,085 |  |
Dental/vision |  | 352 |  |
Life insurance |  | 1,009 |  |
Other |  | 684 |  |
Corporate and other |  | 30 |  |
Deferred profit liability - limited-payment contracts |  | 1,595 |  |
Deferred profit liability - reinsurance |  | 859 |  |
Total |  | $ | 115,964 |  |

X
- Definition Liability for Future Policy Benefit, Expected Future Policy Benefit, Activity + References No definition available. + Details
Name: | afl_LiabilityForFuturePolicyBenefitExpectedFuturePolicyBenefitActivityTableTextBlock
Namespace Prefix: | afl_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Liability for Future Policy Benefit, Expected Net Premium, Activity + References No definition available. + Details
Name: | afl_LiabilityForFuturePolicyBenefitExpectedNetPremiumActivityTableTextBlock
Namespace Prefix: | afl_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Reconciliation of Future Policy Benefits Year of Adoption + References No definition available. + Details
Name: | afl_ReconciliationOfFuturePolicyBenefitsYearOfAdoptionTableTextBlock
Namespace Prefix: | afl_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of Impact from Adoption to AOCI and Retained Earnings + References No definition available. + Details
Name: | afl_ScheduleOfImpactFromAdoptionToAOCIAndRetainedEarningsTableTextBlock
Namespace Prefix: | afl_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of Impact from Adoption to Liability For Future Policy Benefit, Expected Future Policy Benefits + References No definition available. + Details
Name: | afl_ScheduleOfImpactFromAdoptionToLiabilityForFuturePolicyBenefitExpectedFuturePolicyBenefitsTableTextBlock
Namespace Prefix: | afl_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of Impact from Adoption to Liability For Future Policy Benefit, Expected Net Premium + References No definition available. + Details
Name: | afl_ScheduleOfImpactFromAdoptionToLiabilityForFuturePolicyBenefitExpectedNetPremiumTableTextBlock
Namespace Prefix: | afl_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of Impact from Adoption to Shareholder's Equity + References No definition available. + Details
Name: | afl_ScheduleOfImpactFromAdoptionToShareholdersEquityTableTextBlock
Namespace Prefix: | afl_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 405 -SubTopic 50 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147477123/405-50-65-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 13 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482477/820-10-65-13 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 13 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482477/820-10-65-13 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 5 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479654/326-10-65-5 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 5 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479654/326-10-65-5 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 5 -Subparagraph (b)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479654/326-10-65-5 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 5 -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479654/326-10-65-5 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (h)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (h)(1)(i) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6 Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (h)(1)(iii) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6 Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (h)(1)(iv) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6 Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (i)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6 Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (i)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480528/815-20-65-6 Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 832 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483482/832-10-65-1 Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Topic 832 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483482/832-10-65-1 Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479845/805-20-65-3 Reference 22: http://www.xbrl.org/2003/role/disclosureRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 3 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479845/805-20-65-3 Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 3 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479845/805-20-65-3 Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 5 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479832/842-10-65-5 Reference 25: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 5 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479832/842-10-65-5 Reference 26: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 5 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479832/842-10-65-5 Reference 27: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 5 -Subparagraph (d)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479832/842-10-65-5 Reference 28: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-2 Reference 29: http://www.xbrl.org/2003/role/disclosureRef -Topic 848 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483550/848-10-65-2 Reference 30: http://www.xbrl.org/2003/role/disclosureRef -Topic 848 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483550/848-10-65-2 Reference 31: http://www.xbrl.org/2003/role/disclosureRef -Topic 848 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483550/848-10-65-2 Reference 32: http://www.xbrl.org/2003/role/disclosureRef -Topic 848 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (a)(3)(iii)(01) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483550/848-10-65-2 Reference 33: http://www.xbrl.org/2003/role/disclosureRef -Topic 848 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (a)(3)(iii)(03) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483550/848-10-65-2 Reference 34: http://www.xbrl.org/2003/role/disclosureRef -Topic 105 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479343/105-10-65-6 Reference 35: http://www.xbrl.org/2003/role/disclosureRef -Topic 105 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479343/105-10-65-6 Reference 36: http://www.xbrl.org/2003/role/disclosureRef -Topic 105 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479343/105-10-65-6 Reference 37: http://www.xbrl.org/2003/role/disclosureRef -Topic 105 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479343/105-10-65-6 Reference 38: http://www.xbrl.org/2003/role/disclosureRef -Topic 105 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479343/105-10-65-6 Reference 39: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 40: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 41: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 42: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (f)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 43: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (f)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 44: 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 45: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(2)(i) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 46: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(2)(ii) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 47: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(2)(iii) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 48: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (g)(2)(iv) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 49: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (h)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 50: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (h)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480016/944-40-65-2 Reference 51: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 5 -Subparagraph (SAB Topic 11.M.Q2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480530/250-10-S99-5 Reference 52: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 4 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479654/326-10-65-4 Reference 53: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 4 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479654/326-10-65-4 Reference 54: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 4 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479654/326-10-65-4 Reference 55: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 8 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482615/740-10-65-8 Reference 56: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 8 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482615/740-10-65-8 Reference 57: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 8 -Subparagraph (d)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482615/740-10-65-8 Reference 58: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 8 -Subparagraph (d)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482615/740-10-65-8 Reference 59: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 4 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479654/326-10-65-4 Reference 60: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 4 -Subparagraph (e)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479654/326-10-65-4 Reference 61: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 4 -Subparagraph (e)(4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479654/326-10-65-4 Reference 62: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 15 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480336/718-10-65-15 Reference 63: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 15 -Subparagraph (f)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480336/718-10-65-15 Reference 64: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 15 -Subparagraph (f)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480336/718-10-65-15 Reference 65: http://www.xbrl.org/2003/role/disclosureRef -Topic 926 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483194/926-20-65-2 Reference 66: http://www.xbrl.org/2003/role/disclosureRef -Topic 926 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483194/926-20-65-2 Reference 67: http://www.xbrl.org/2003/role/disclosureRef -Topic 926 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483194/926-20-65-2 Reference 68: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-3 Reference 69: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1 Reference 70: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1 Reference 71: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1 Reference 72: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-1 Reference 73: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482635/260-10-55-15 Reference 74: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483421/250-10-45-6 Reference 75: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482833/825-10-65-6 Reference 76: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482833/825-10-65-6 Reference 77: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482833/825-10-65-6 Reference 78: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 65 -Paragraph 6 -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482833/825-10-65-6 Reference 79: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1 Reference 80: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1 Reference 81: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (a)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1 Reference 82: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (b)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1 Reference 83: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1 Reference 84: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1 Reference 85: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1 Reference 86: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (e)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1 Reference 87: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (e)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1 Reference 88: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (e)(4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1 Reference 89: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 40 -Name Accounting Standards Codification -Section 65 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480175/815-40-65-1 Reference 90: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481925/310-20-65-2 Reference 91: http://www.xbrl.org/2003/role/disclosureRef -Topic 310 -SubTopic 20 -Name Accounting Standards Codification -Section 65 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481925/310-20-65-2 Reference 92: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480424/946-10-50-3 + Details
Name: | us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201812Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |