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DEBT (Schedule of Long-term Debt) (Details) - USD ($) $ in Millions | Dec. 31, 2023 | Dec. 04, 2023 | Nov. 08, 2023 | Jun. 05, 2023 | Jan. 06, 2023 | Dec. 31, 2022 | Nov. 12, 2021
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Debt [Line Items] |  |  |  |  |  |  |
Less: current portion, net of unamortized discount and debt issuance costs | $ (1,376) |  |  |  |  | $ (2,268) |
Long-term debt, net | 50,975 |  |  |  |  | 47,742 |
Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Less: current portion, net of unamortized discount and debt issuance costs | (1,376) |  |  |  |  | (2,241) |
PG&E Corporation |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Less: current portion, net of unamortized discount and debt issuance costs | 0 |  |  |  |  | (27) |
New Debt | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Less: current portion, net of unamortized discount and debt issuance costs | (400) |  |  |  |  | 0 |
Long-term debt, net | 46,376 |  |  |  |  | 43,155 |
New Debt | PG&E Corporation |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Less: current portion, net of unamortized discount and debt issuance costs | 0 |  |  |  |  | (28) |
Unamortized discount and debt issuance costs, net | (51) |  |  |  |  | (66) |
Long-term debt, net | 4,599 |  |  |  |  | 4,587 |
Term Loan B, Stated Maturity 2027 | PG&E Corporation |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Long-term debt, gross | $ 500 |  |  |  |  | $ 2,681 |
Term Loan B, Stated Maturity 2027 | PG&E Corporation | LIBOR |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 7.85% |  |  |  |  |  |
Term Loan B, Stated Maturity 2027 | PG&E Corporation | SOFR |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate |  |  |  |  |  | 7.44% |
Convertible Notes Due 2027 | PG&E Corporation |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 4.25% |  |  |  |  |  |
Long-term debt, gross | $ 2,150 |  |  |  |  | $ 0 |
Convertible Notes Due 2027 | PG&E Corporation | Secured Debt |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate |  | 4.25% |  |  |  |  |
Recovery Bonds |  | $ 2,150 |  |  |  |  |
Long-term debt, net | $ 2,120 | $ 2,120 |  |  |  |  |
Senior Notes Due 2028 | PG&E Corporation |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 5.00% |  |  |  |  |  |
Long-term debt, gross | $ 1,000 |  |  |  |  | 1,000 |
Senior Notes Due 2030 | PG&E Corporation |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 5.25% |  |  |  |  |  |
Long-term debt, gross | $ 1,000 |  |  |  |  | 1,000 |
First Mortgage Bonds | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Less: current portion, net of unamortized discount and debt issuance costs | (800) |  |  |  |  | (2,072) |
Unamortized discount and debt issuance costs, net | (246) |  |  |  |  | (195) |
Long-term debt, net | 35,831 |  |  |  |  | 32,135 |
First Mortgage Bonds, Stated Maturity 2023 | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate |  |  |  | 3.25% |  |  |
Long-term debt, gross | $ 0 |  |  |  |  | 2,075 |
Recovery Bonds |  |  |  | $ 375 |  |  |
First Mortgage Bonds, Stated Maturity 2023 | Pacific Gas & Electric Co (Utility) | Minimum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 1.70% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2023 | Pacific Gas & Electric Co (Utility) | Maximum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 4.25% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2024 | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Long-term debt, gross | $ 800 |  |  |  |  | 1,800 |
First Mortgage Bonds, Stated Maturity 2024 | Pacific Gas & Electric Co (Utility) | Minimum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 3.40% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2024 | Pacific Gas & Electric Co (Utility) | Maximum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 3.75% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2025 | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Long-term debt, gross | $ 1,925 |  |  |  |  | 1,925 |
First Mortgage Bonds, Stated Maturity 2025 | Pacific Gas & Electric Co (Utility) | Minimum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 3.45% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2025 | Pacific Gas & Electric Co (Utility) | Maximum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 4.95% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2026 | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Long-term debt, gross | $ 2,551 |  |  |  |  | 2,551 |
First Mortgage Bonds, Stated Maturity 2026 | Pacific Gas & Electric Co (Utility) | Minimum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 2.95% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2026 | Pacific Gas & Electric Co (Utility) | Maximum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 3.15% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2027 | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Long-term debt, gross | $ 3,000 |  |  |  |  | 3,000 |
First Mortgage Bonds, Stated Maturity 2027 | Pacific Gas & Electric Co (Utility) | Minimum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 2.10% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2027 | Pacific Gas & Electric Co (Utility) | Maximum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 5.45% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2028 | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Long-term debt, gross | $ 1,975 |  |  |  |  | 1,975 |
First Mortgage Bonds, Stated Maturity 2028 | Pacific Gas & Electric Co (Utility) | Minimum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 3.00% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2028 | Pacific Gas & Electric Co (Utility) | Maximum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 4.65% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2029 | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate |  |  |  | 6.10% |  |  |
Long-term debt, gross | $ 1,250 |  |  |  |  | 400 |
Recovery Bonds |  |  |  | $ 850 |  |  |
First Mortgage Bonds, Stated Maturity 2029 | Pacific Gas & Electric Co (Utility) | Minimum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 4.20% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2029 | Pacific Gas & Electric Co (Utility) | Maximum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 6.10% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2030 | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 4.55% |  |  |  |  |  |
Long-term debt, gross | $ 3,100 |  |  |  |  | 3,100 |
First Mortgage Bonds, Stated Maturity 2031 | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Long-term debt, gross | $ 3,000 |  |  |  |  | 3,000 |
First Mortgage Bonds, Stated Maturity 2031 | Pacific Gas & Electric Co (Utility) | Minimum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 2.50% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2031 | Pacific Gas & Electric Co (Utility) | Maximum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 3.25% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2032 | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Long-term debt, gross | $ 1,050 |  |  |  |  | 1,050 |
First Mortgage Bonds, Stated Maturity 2032 | Pacific Gas & Electric Co (Utility) | Minimum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 4.40% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2032 | Pacific Gas & Electric Co (Utility) | Maximum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 5.90% |  |  |  |  |  |
First Mortgage Bonds Due 2033 | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate |  |  |  | 6.40% | 6.15% |  |
Long-term debt, gross | $ 1,900 |  |  |  |  | 0 |
Recovery Bonds |  |  |  | $ 1,150 | $ 750 |  |
First Mortgage Bonds Due 2033 | Pacific Gas & Electric Co (Utility) | Minimum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 6.15% |  |  |  |  |  |
First Mortgage Bonds Due 2033 | Pacific Gas & Electric Co (Utility) | Maximum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 6.40% |  |  |  |  |  |
First Mortgage Bonds Due 2034 | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 6.95% |  | 6.95% |  |  |  |
Long-term debt, gross | $ 800 |  |  |  |  | 0 |
Recovery Bonds |  |  | $ 800 |  |  |  |
First Mortgage Bonds, Stated Maturity 2040 | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Long-term debt, gross | $ 2,951 |  |  |  |  | 2,951 |
First Mortgage Bonds, Stated Maturity 2040 | Pacific Gas & Electric Co (Utility) | Minimum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 3.30% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2040 | Pacific Gas & Electric Co (Utility) | Maximum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 4.50% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2041 | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Long-term debt, gross | $ 700 |  |  |  |  | 700 |
First Mortgage Bonds, Stated Maturity 2041 | Pacific Gas & Electric Co (Utility) | Minimum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 4.20% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2041 | Pacific Gas & Electric Co (Utility) | Maximum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 4.50% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2042 | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Long-term debt, gross | $ 750 |  |  |  |  | 750 |
First Mortgage Bonds, Stated Maturity 2042 | Pacific Gas & Electric Co (Utility) | Minimum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 3.75% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2042 | Pacific Gas & Electric Co (Utility) | Maximum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 4.45% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2043 | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 4.60% |  |  |  |  |  |
Long-term debt, gross | $ 375 |  |  |  |  | 375 |
First Mortgage Bonds, Stated Maturity 2044 | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 4.75% |  |  |  |  |  |
Long-term debt, gross | $ 675 |  |  |  |  | 675 |
First Mortgage Bonds, Stated Maturity 2045 | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Long-term debt, gross | $ 600 |  |  |  |  | 600 |
First Mortgage Bonds, Stated Maturity 2045 | Pacific Gas & Electric Co (Utility) | Maximum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 4.30% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2046 | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Long-term debt, gross | $ 1,050 |  |  |  |  | 1,050 |
First Mortgage Bonds, Stated Maturity 2046 | Pacific Gas & Electric Co (Utility) | Minimum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 4.00% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2046 | Pacific Gas & Electric Co (Utility) | Maximum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 4.25% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2047 | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Long-term debt, gross | $ 850 |  |  |  |  | 850 |
First Mortgage Bonds, Stated Maturity 2047 | Pacific Gas & Electric Co (Utility) | Maximum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 3.95% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2050 | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Long-term debt, gross | $ 5,025 |  |  |  |  | 5,025 |
First Mortgage Bonds, Stated Maturity 2050 | Pacific Gas & Electric Co (Utility) | Minimum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 3.50% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2050 | Pacific Gas & Electric Co (Utility) | Maximum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 4.95% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2052 | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 5.25% |  |  |  |  |  |
Long-term debt, gross | $ 550 |  |  |  |  | 550 |
First Mortgage Bonds, Stated Maturity 2053 | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Long-term debt, gross | $ 2,000 |  |  |  |  | 0 |
First Mortgage Bonds, Stated Maturity 2053 | Pacific Gas & Electric Co (Utility) | Minimum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 6.70% |  |  |  |  |  |
First Mortgage Bonds, Stated Maturity 2053 | Pacific Gas & Electric Co (Utility) | Maximum |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 6.75% |  |  |  |  |  |
Recovery Bonds | Secured Debt |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Long-term debt, gross | $ 9,124 |  |  |  |  | 9,292 |
Less: current portion, net of unamortized discount and debt issuance costs | (176) |  |  |  |  | (168) |
Recovery Bonds | 1,800 |  |  |  |  | 1,800 | $ 860
DWR Loan |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Long-term debt, net | 98 |  |  |  |  | 312 |
Receivables Securitization Program | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Long-term debt, gross | 1,499 |  |  |  |  | 1,200 |
Long-term debt, net | $ 1,499 |  |  |  |  | $ 1,184 |
Receivables Securitization Program | Pacific Gas & Electric Co (Utility) | SOFR |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 6.75% |  |  |  |  | 5.10% |
2 Year Term Loan | Pacific Gas & Electric Co (Utility) |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Term Loan | $ 400 |  |  |  |  | $ 400 |
2 Year Term Loan | Pacific Gas & Electric Co (Utility) | SOFR |  |  |  |  |  |  |
Debt [Line Items] |  |  |  |  |  |  |
Stated interest rate | 6.60% |  |  |  |  | 5.71% |

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- Definition Amount, before unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -SubTopic 10 -Topic 210 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (b)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-4 + Details
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- Definition Face (par) amount of debt instrument at time of issuance. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482900/835-30-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 69B -Publisher FASB -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69B Reference 4: http://www.xbrl.org/2003/role/exampleRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 69C -Publisher FASB -URI https://asc.fasb.org//1943274/2147481568/470-20-55-69C Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482925/835-30-45-2 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 55 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482949/835-30-55-8 + Details
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- Definition Contractual interest rate for funds borrowed, under the debt agreement. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1B -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22(a)(1)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 + Details
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