XML 38 R27.htm IDEA: XBRL DOCUMENT
v3.23.2

Adoption of ASU 2018-12 (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2023
Adoption of ASU 2018-12 [Abstract] |
Cumulative Effect Adjustments to Components of Stockholders' Equit |
|  |  |  |  | Total |
| Retained |  |  |  | Stockholders’ |
| Earnings |  | AOCI |  | Equity |
Shadow impacts: |  |  |  |  |  |  |  |  |
DAC, VOBA, DSI and DFEL | $ | - |  | $ | 2,271 |  | $ | 2,271 |
Additional liabilities for other |  |  |  |  |  |  |  |  |
insurance benefits |  | - |  |  | 1,197 |  |  | 1,197 |
LFPB and other (1) |  | (187 | ) |  | (1,715 | ) |  | (1,902 | )
MRBs (2) |  | (6,086 | ) |  | 2,874 |  |  | (3,212 | )
Total | $ | (6,273 | ) | $ | 4,627 |  | $ | (1,646 | )
(1)Includes impacts to reserves and ceded reserves reported within future contract benefits and reinsurance recoverables, respectively on the Consolidated Balance Sheets, excluding shadow impacts on additional liabilities for other insurance benefits. (2)Includes impacts related to MRB assets and MRB liabilities reported on the Consolidated Balance Sheets, and ceded MRBs reported within other assets on the Consolidated Balance Sheets.
Effect of Accounting Adoption to Consolidated Balance Sheets |
|  |  |  |  | Total |
| Retained |  |  |  | Stockholders’ |
| Earnings |  | AOCI |  | Equity |
DAC, VOBA and DSI | $ | - |  | $ | 6,079 |  | $ | 6,079 |
Reinsurance recoverables |  | 607 |  |  | 2,431 |  |  | 3,038 |
Other assets (1) |  | 242 |  |  | - |  |  | 242 |
Future contract benefits |  | (844 | ) |  | (3,088 | ) |  | (3,932 | )
MRBs, net |  | (7,956 | ) |  | 3,656 |  |  | (4,300 | )
DFEL |  | - |  |  | (3,190 | ) |  | (3,190 | )
Other liabilities (2) |  | 1,678 |  |  | (1,261 | ) |  | 417 |
Total | $ | (6,273 | ) | $ | 4,627 |  | $ | (1,646 | )
(1)Consists primarily of ceded MRB adjustments. (2)Consists of state and federal tax adjustments.
Summary of Changes in DAC, VOBA and DSI |
|  |  | Impact from |  |  |
| Balance |  | Removal of |  | Balance |
| Pre-Adoption |  | Shadow |  | Post-Adoption |
| December 31, |  | Balances |  | January 1, |
| 2020 |  | from AOCI |  | 2021 |
DAC |  |  |  |  |  |  |  |  |
Traditional Life | $ | 1,082 |  | $ | - |  | $ | 1,082 |
UL and Other |  | 394 |  |  | 5,031 |  |  | 5,425 |
Variable Annuities |  | 3,518 |  |  | 52 |  |  | 3,570 |
Fixed Annuities |  | 264 |  |  | 215 |  |  | 479 |
Group Protection |  | 187 |  |  | - |  |  | 187 |
Retirement Plan Services |  | 120 |  |  | 112 |  |  | 232 |
Total DAC |  | 5,565 |  |  | 5,410 |  |  | 10,975 |
VOBA |  |  |  |  |  |  |  |  |
Traditional Life |  | 67 |  |  | - |  |  | 67 |
UL and Other |  | 180 |  |  | 630 |  |  | 810 |
Fixed Annuities |  | - |  |  | 23 |  |  | 23 |
Total VOBA |  | 247 |  |  | 653 |  |  | 900 |
DSI (1) |  |  |  |  |  |  |  |  |
UL and Other |  | 35 |  |  | - |  |  | 35 |
Variable Annuities |  | 148 |  |  | 2 |  |  | 150 |
Fixed Annuities |  | 17 |  |  | 13 |  |  | 30 |
Retirement Plan Services |  | 13 |  |  | 1 |  |  | 14 |
Total DSI |  | 213 |  |  | 16 |  |  | 229 |
Total DAC, VOBA and DSI | $ | 6,025 |  | $ | 6,079 |  | $ | 12,104 |
(1)Pre-adoption DSI balance was previously reported in other assets on the Consolidated Balance Sheets.
Summary of Changes in DFEL |
|  |  |  | Impact from |  |  |  |
| Balance |  | Removal of |  | Balance |
| Pre-Adoption |  | Shadow |  | Post-Adoption |
| December 31, |  | Balances |  | January 1, |
| 2020 |  | from AOCI |  | 2021 |
DFEL (1) |  |  |  |  |  |  |  |  |
UL and Other | $ | 113 |  | $ | 3,185 |  | $ | 3,298 |
Variable Annuities |  | 288 |  |  | 5 |  |  | 293 |
Total DFEL | $ | 401 |  | $ | 3,190 |  | $ | 3,591 |
(1)Pre-adoption DFEL balance was previously reported in other contract holder funds on the Consolidated Balance Sheets.
Summary of Changes in Future Contract Benefits |
|  |  |  | Impact from |  | Single-A |  |  |  |  |  |  |
| Balance |  | Removal of |  | Discount |  | Cumulative |  | Balance |
| Pre-Adoption |  | Shadow |  | Rate |  | Effect to |  | Post-Adoption |
| December 31, |  | Balances |  | Measurement |  | Retained |  | January 1, |
| 2020 (1) |  | from AOCI |  | in AOCI |  | Earnings |  | 2021 |
LFPB |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Traditional Life | $ | 3,483 |  | $ | - |  | $ | 943 |  | $ | - |  | $ | 4,426 |
Payout Annuities |  | 2,314 |  |  | (105 | ) |  | 415 |  |  | 44 |  |  | 2,668 |
Liability for Future Claims |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Group Protection |  | 5,422 |  |  | - |  |  | 517 |  |  | - |  |  | 5,939 |
Additional Liabilities for Other |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Insurance Benefits |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
UL and Other |  | 13,649 |  |  | (1,515 | ) |  | - |  |  | 174 |  |  | 12,308 |
Other Operations (2) |  | 10,463 |  |  | (80 | ) |  | 2,913 |  |  | 626 |  |  | 13,922 |
Other (3) |  | 3,565 |  |  | - |  |  | - |  |  | - |  |  | 3,565 |
Total future contract benefits | $ | 38,896 |  | $ | (1,700 | ) | $ | 4,788 |  | $ | 844 |  | $ | 42,828 |
(1)Balance pre-adoption excludes features that meet the definition of an MRB upon transition, including features that were previously accounted for as an additional liability. Also, balance pre-adoption reflects certain reclassifications of non-life contingent account balances from future contract benefits to policyholder account balances within the Consolidated Balance Sheets. (2)Represents future contract benefits reported in Other Operations primarily attributable to the indemnity reinsurance agreements with Protective ($6.3 billion and $7.4 billion as of December 31, 2020, and January 1, 2021, respectively) and Swiss Re ($2.0 billion and $3.5 billion as of December 31, 2020, and January 1, 2021, respectively). Includes LFPB and additional liabilities balances. (3)Represents other miscellaneous reserves outside the scope of ASU 2018-12.
Summary of Balances of LFPB Liability for Future Claims |
|  |  |  | Single-A |  |  |  |  |  |  |
| Balance |  | Discount |  | Cumulative |  | Balance |
| Pre-Adoption |  | Rate |  | Effect to |  | Post-Adoption |
| December 31, |  | Measurement |  | Retained |  | January 1, |
| 2020 (1) |  | in AOCI |  | Earnings |  | 2021 |
Reinsured LFPB |  |  |  |  |  |  |  |  |  |  |  |
Traditional Life | $ | 755 |  | $ | 151 |  | $ | - |  | $ | 906 |
Payout Annuities |  | 2 |  |  | - |  |  | - |  |  | 2 |
Reinsured Liability for Future |  |  |  |  |  |  |  |  |  |  |  |
Claims |  |  |  |  |  |  |  |  |  |  |  |
Group Protection |  | 148 |  |  | 14 |  |  | - |  |  | 162 |
Reinsured Additional Liabilities |  |  |  |  |  |  |  |  |  |  |  |
for Other Insurance Benefits |  |  |  |  |  |  |  |  |  |  |  |
UL and Other |  | 335 |  |  | - |  |  | (3 | ) |  | 332 |
Reinsured Other Operations (2) |  | 14,320 |  |  | 2,266 |  |  | 610 |  |  | 17,196 |
Reinsured Other (3) |  | 790 |  |  | - |  |  | - |  |  | 790 |
Total reinsurance recoverables | $ | 16,350 |  | $ | 2,431 |  | $ | 607 |  | $ | 19,388 |
(1)Balance pre-adoption excludes features that meet the definition of a ceded MRB upon transition, including features that were previously accounted for as reinsured additional liabilities. (2)Represents reinsurance recoverables reported in Other Operations primarily attributable to the indemnity reinsurance agreements with Protective ($12.0 billion and $13.2 billion as of December 31, 2020, and January 1, 2021, respectively) and Swiss Re ($1.3 billion and $2.6 billion as of December 31, 2020, and January 1, 2021, respectively). Includes reinsured LFPB and reinsured additional liabilities balances. (3)Represents other miscellaneous reinsurance recoverables outside the scope of ASU 2018-12.
Summary of Changes in Net Liability Position of MRBs |
| Balance |  | Cumulative |  | Cumulative |  | Balance |
| Pre-Adoption |  | Effect of |  | Effect to |  | Post-Adoption |
| December 31, |  | Credit Risk |  | Retained |  | January 1, |
| 2020 (1) |  | to AOCI |  | Earnings |  | 2021 |
MRBs, Net |  |  |  |  |  |  |  |  |  |  |  |
Variable Annuities | $ | 831 |  | $ | (3,592 | ) | $ | 7,968 |  | $ | 5,207 |
Fixed Annuities |  | 192 |  |  | (52 | ) |  | (22 | ) |  | 118 |
Retirement Plan Services |  | 11 |  |  | (12 | ) |  | 10 |  |  | 9 |
Total MRBs, net | $ | 1,034 |  | $ | (3,656 | ) | $ | 7,956 |  | $ | 5,334 |
(1)Balance pre-adoption includes all features that meet the definition of an MRB upon transition, including features that were previously accounted for as additional liabilities or embedded derivatives.
Summary of Changes in Net Asset Position of Ceded MRBs |
| Balance |  | Cumulative |  | Balance |
| Pre-Adoption |  | Effect to |  | Post-Adoption |
| December 31, |  | Retained |  | January 1, |
| 2020 (1) |  | Earnings |  | 2021 |
Ceded MRBs, Net |  |  |  |  |  |  |  |  |
Variable Annuities | $ | 215 |  | $ | 121 |  | $ | 336 |
Total ceded MRBs, net | $ | 215 |  | $ | 121 |  | $ | 336 |
(1)Balance pre-adoption includes all features that meet the definition of a ceded MRB upon transition, including features that were previously accounted for as reinsured additional liabilities or embedded derivatives.
Summary of Effects of Adoption of ASU 2018-12 | The following summarizes the effect of the adoption of ASU 2018-12 (in millions) on certain financial statement line items within the previously reported Consolidated Balance Sheets:
| As of December 31, 2022 |
|  |  | Adoption |  |  |  |
| As |  | of New |  |  |  |
| Previously |  | Accounting |  | As |
| Reported (1) |  | Standard |  | Adjusted |
Deferred acquisition costs, value of business acquired and |  |  |  |  |  |  |  |  |
deferred sales inducements (2) | $ | 13,803 |  | $ | (1,568 | ) | $ | 12,235 |
Reinsurance recoverables, net of allowance for credit losses |  | 19,882 |  |  | (439 | ) |  | 19,443 |
Market risk benefit assets |  | - |  |  | 2,807 |  |  | 2,807 |
Other assets (2) |  | 20,493 |  |  | (1,691 | ) |  | 18,802 |
Total assets |  | 335,108 |  |  | (891 | ) |  | 334,217 |
Future contract benefits (2) |  | 41,756 |  |  | (2,930 | ) |  | 38,826 |
Market risk benefit liabilities |  | - |  |  | 2,078 |  |  | 2,078 |
Deferred front-end loads (2) |  | 5,669 |  |  | (617 | ) |  | 5,052 |
Other liabilities (2) |  | 11,976 |  |  | 45 |  |  | 12,021 |
Total liabilities |  | 330,539 |  |  | (1,424 | ) |  | 329,115 |
Retained earnings |  | 6,707 |  |  | (783 | ) |  | 5,924 |
Accumulated other comprehensive income (loss) |  | (7,668 | ) |  | 1,316 |  |  | (6,352 | )
Total stockholders’ equity |  | 4,569 |  |  | 533 |  |  | 5,102 |
(1)The amounts as previously reported were derived from Note 1 in our 2022 Form 10-K/A, as updated by the May 2023 Form 8-K. (2)Certain amounts have been reclassified to conform to the presentation adopted in the current period. ‎ The following summarizes the effect of the adoption of ASU 2018-12 (in millions) on certain financial statement line items within the previously reported Consolidated Statements of Comprehensive Income (Loss):
| For the Three Months Ended June 30, 2022
|  |  | Adoption |  |  |  |
| As |  | of New |  |  |  |
| Previously |  | Accounting |  | As |
| Reported (1) |  | Standard |  | Adjusted |
Fee income | $ | 1,506 |  | $ | (97 | ) | $ | 1,409 |
Realized gain (loss) |  | 515 |  |  | 586 |  |  | 1,101 |
Total revenues |  | 5,088 |  |  | 489 |  |  | 5,577 |
Benefits |  | 2,890 |  |  | (936 | ) |  | 1,954 |
Interest credited |  | 706 |  |  | 4 |  |  | 710 |
Market risk benefit (gain) loss |  | - |  |  | 477 |  |  | 477 |
Policyholder liability remeasurement (gain) loss |  | - |  |  | 85 |  |  | 85 |
Commissions and other expenses |  | 1,123 |  |  | 84 |  |  | 1,207 |
Total expenses |  | 4,831 |  |  | (286 | ) |  | 4,545 |
Income (loss) before taxes |  | 257 |  |  | 775 |  |  | 1,032 |
Federal income tax expense (benefit) |  | 29 |  |  | 163 |  |  | 192 |
Net income (loss) |  | 228 |  |  | 612 |  |  | 840 |
Unrealized investment gain (loss) |  | (5,585 | ) |  | (1,070 | ) |  | (6,655 | )
Market risk benefit non-performance risk gain (loss) |  | - |  |  | 354 |  |  | 354 |
Policyholder liability discount rate remeasurement gain (loss) |  | - |  |  | 710 |  |  | 710 |
Total other comprehensive income (loss), net of tax |  | (5,589 | ) |  | (6 | ) |  | (5,595 | )
Comprehensive income (loss) |  | (5,361 | ) |  | 606 |  |  | (4,755 | )
Net income (loss) per common share: |  |  |  |  |  |  |  |  |
Basic |  | 1.34 |  |  | 3.57 |  |  | 4.91 |
Diluted |  | 1.28 |  |  | 3.55 |  |  | 4.83 |
| For the Six Months Ended June 30, 2022
|  |  | Adoption |  |  |  |
| As |  | of New |  |  |  |
| Previously |  | Accounting |  | As |
| Reported (1) |  | Standard |  | Adjusted |
Fee income | $ | 3,074 |  | $ | (207 | ) | $ | 2,867 |
Realized gain (loss) |  | 540 |  |  | 742 |  |  | 1,282 |
Total revenues |  | 9,762 |  |  | 535 |  |  | 10,297 |
Benefits |  | 5,458 |  |  | (1,348 | ) |  | 4,110 |
Interest credited |  | 1,403 |  |  | 4 |  |  | 1,407 |
Market risk benefit (gain) loss |  | - |  |  | (881 | ) |  | (881 | )
Policyholder liability remeasurement (gain) loss |  | - |  |  | 126 |  |  | 126 |
Commissions and other expenses |  | 2,358 |  |  | 102 |  |  | 2,460 |
Total expenses |  | 9,428 |  |  | (1,997 | ) |  | 7,431 |
Income (loss) before taxes |  | 334 |  |  | 2,532 |  |  | 2,866 |
Federal income tax expense (benefit) |  | 15 |  |  | 530 |  |  | 545 |
Net income (loss) |  | 319 |  |  | 2,002 |  |  | 2,321 |
Unrealized investment gain (loss) |  | (10,772 | ) |  | (3,381 | ) |  | (14,153 | )
Market risk benefit non-performance risk gain (loss) |  | - |  |  | 374 |  |  | 374 |
Policyholder liability discount rate remeasurement gain (loss) |  | - |  |  | 1,521 |  |  | 1,521 |
Total other comprehensive income (loss), net of tax |  | (10,778 | ) |  | (1,486 | ) |  | (12,264 | )
Comprehensive income (loss) |  | (10,458 | ) |  | 515 |  |  | (9,943 | )
Net income (loss) per common share: |  |  |  |  |  |  |  |  |
Basic |  | 1.87 |  |  | 11.57 |  |  | 13.44 |
Diluted |  | 1.80 |  |  | 11.45 |  |  | 13.25 |
(1)The amounts as previously reported were derived from Note 23 in our 2022 Form 10-K/A. The following summarizes the effect of the adoption of ASU 2018-12 (in millions) on certain financial statement line items within the previously reported Consolidated Statements of Stockholders’ Equity:
| For the Three Months Ended June 30, 2022
|  |  | Adoption |  |  |  |
| As |  | of New |  |  |  |
| Previously |  | Accounting |  | As |
| Reported (1) |  | Standard |  | Adjusted |
Retained earnings balance as of beginning-of-period | $ | 9,346 |  | $ | (2,992 | ) | $ | 6,354 |
Net income (loss) |  | 228 |  |  | 612 |  |  | 840 |
Retained earnings balance as of end-of-period |  | 9,445 |  |  | (2,380 | ) |  | 7,065 |
Accumulated other comprehensive income (loss) balance |  |  |  |  |  |  |  |  |
as of beginning-of-period |  | 1,252 |  |  | 2,063 |  |  | 3,315 |
Other comprehensive income (loss), net of tax |  | (5,589 | ) |  | (6 | ) |  | (5,595 | )
Accumulated other comprehensive income (loss) balance |  |  |  |  |  |  |  |  |
as of end-of-period |  | (4,337 | ) |  | 2,057 |  |  | (2,280 | )
Total stockholders’ equity as of end-of-period |  | 9,654 |  |  | (323 | ) |  | 9,331 |
| For the Six Months Ended June 30, 2022
|  |  | Adoption |  |  |  |
| As |  | of New |  |  |  |
| Previously |  | Accounting |  | As |
| Reported (1) |  | Standard |  | Adjusted |
Retained earnings balance as of beginning-of-year | $ | 9,578 |  | $ | (4,382 | ) | $ | 5,196 |
Net income (loss) |  | 319 |  |  | 2,002 |  |  | 2,321 |
Retained earnings balance as of end-of-period |  | 9,445 |  |  | (2,380 | ) |  | 7,065 |
Accumulated other comprehensive income (loss) balance |  |  |  |  |  |  |  |  |
as of beginning-of-year |  | 6,441 |  |  | 3,543 |  |  | 9,984 |
Other comprehensive income (loss), net of tax |  | (10,778 | ) |  | (1,486 | ) |  | (12,264 | )
Accumulated other comprehensive income (loss) balance |  |  |  |  |  |  |  |  |
as of end-of-period |  | (4,337 | ) |  | 2,057 |  |  | (2,280 | )
Total stockholders’ equity as of end-of-period |  | 9,654 |  |  | (323 | ) |  | 9,331 |
(1)The amounts as previously reported were derived from Note 23 in our 2022 Form 10-K/A. The following summarizes the effect of the adoption of ASU 2018-12 (in millions) on certain financial statement line items within the previously reported Consolidated Statements of Cash Flows:
| For the Six Months Ended June 30, 2022
|  |  | Adoption |  |  |  |
| As |  | of New |  |  |  |
| Previously |  | Accounting |  | As |
| Reported (1) |  | Standard |  | Adjusted |
Net income (loss) | $ | 319 |  | $ | 2,002 |  | $ | 2,321 |
Adjustments to reconcile net income (loss) to net cash provided by (used in) |  |  |  |  |  |  |  |  |
operating activities: |  |  |  |  |  |  |  |  |
Realized (gain) loss |  | (540 | ) |  | (742 | ) |  | (1,282 | )
Market risk benefit (gain) loss |  | - |  |  | (881 | ) |  | (881 | )
Change in: |  |  |  |  |  |  |  |  |
Deferred acquisition costs, value of business acquired, deferred sales |  |  |  |  |  |  |  |  |
inducements and deferred front-end loads |  | - |  |  | 244 |  |  | 244 |
Insurance liabilities and reinsurance-related balances (2) |  | 2,837 |  |  | (1,167 | ) |  | 1,670 |
Accrued expenses |  | (371 | ) |  | (4 | ) |  | (375 | )
Federal income tax accruals |  | 69 |  |  | 530 |  |  | 599 |
Other (2) |  | (4 | ) |  | 18 |  |  | 14 |
(1)The amounts as previously reported were derived from Note 23 in our 2022 Form 10-K/A. (2)Certain amounts have been reclassified to conform to the presentation adopted in the current period.

X
- Definition Cumulative effect adjustments to components of stockholders' equity [Table TextBlock]. + References No definition available. + Details
Name: | lnc_CumulativeEffectAdjustmentsToComponentsOfStockholdersEquityTableTextblock
Namespace Prefix: | lnc_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Effect of accounting adoption to consolidated balance sheets.. + References No definition available. + Details
Name: | lnc_EffectOfAccountingAdoptionToConsolidatedBalanceSheetsTableTextBlock
Namespace Prefix: | lnc_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Summary of balances of LFPB liability for future claims [Table TextBlock]. + References No definition available. + Details
Name: | lnc_SummaryOfBalancesOfLfpbLiabilityForFutureClaimsTableTextblock
Namespace Prefix: | lnc_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Summary of changes in DAC, VOBA and DSI. + References No definition available. + Details
Name: | lnc_SummaryOfChangesInDacVobaAndDsiTableTextBlock
Namespace Prefix: | lnc_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Summary of changes in DFEL. + References No definition available. + Details
Name: | lnc_SummaryOfChangesInDfel
Namespace Prefix: | lnc_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Summary of changes in future contract benefits.. + References No definition available. + Details
Name: | lnc_SummaryOfChangesInFutureContractBenefitsTableTextBlock
Namespace Prefix: | lnc_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Summary of Changes in Net Asset Position of Ceded MRBs. + References No definition available. + Details
Name: | lnc_SummaryOfChangesInNetAssetPositionOfCededMrbsTableTextBlock
Namespace Prefix: | lnc_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Summary of Changes in Net Liability Position of MRBs. + References No definition available. + Details
Name: | lnc_SummaryOfChangesInNetLiabilityPositionOfMrbsTableTextBlock
Namespace Prefix: | lnc_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_AccountingChangesAndErrorCorrectionsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
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