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Summary of Significant Accounting Policies (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2013
Components of Assets and Liabilities of Discontinued Operations | Assets and liabilities of discontinued operations as of December 31, 2012 were as follows:
| (In thousands) |
Accounts Receivable | $ |  | 5,924 |
Other Current Assets |  | 1,644 |
Total Current Assets |  | 7,568 |
Unproved Oil and Gas Properties |  | 150,801 |
Proved Oil and Gas Properties: |  |  |
Leasehold Costs |  | 225,546 |
Wells and related equipment and facilities |  | 180,475 |
Other |  | 673 |
Accumulated depreciation, depletion and amortization |  | (46,129 | )
Net Property and Equipment |  | 511,366 |
Total Assets of Discontinued Operations | $ |  | 518,934 |
Accounts Payable | $ |  | 21,302 |
Accrued Liabilities |  | 10,371 |
Reserve for Future Abandonment Costs |  | 1,607 |
Liabilities of Discontinued Operations | $ |  | 33,280 |
Summary of Loss From Discontinued Operations | Income (loss) from discontinued operations was comprised of the following:
| Three Months Ended June 30, |  |  | Six Months Ended June 30, |
--- | --- | --- | --- | --- | ---
| 2013 |  |  | 2012 |  |  | 2013 |  |  | 2012 |
| (In thousands) |
Revenues: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Oil and gas sales | $ |  | 8,826 |  |  | $ |  | 10,407 |  |  | $ |  |  | 25,125 |  |  | $ |  |  | 18,324 |
Costs and expenses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Production taxes |  | 427 |  |  |  | 519 |  |  |  | 1,120 |  |  |  | 909 |
Gathering and transportation |  | 170 |  |  |  | 232 |  |  |  | 501 |  |  |  | 409 |
Lease operating |  | 3,545 |  |  |  | 1,755 |  |  |  | 9,853 |  |  |  | 3,046 |
Depletion, depreciation and amortization |  | — |  |  |  | 4,408 |  |  |  | 8,649 |  |  |  | 6,194 |
Interest expense(1) |  | 2,847 |  |  |  | 1,178 |  |  |  | 6,346 |  |  |  | 2,112 |
Total costs and expenses |  | 6,989 |  |  |  | 8,092 |  |  |  | 26,469 |  |  |  | 12,670 |
Gain on sale of discontinued operations |  | 230,637 |  |  |  | — |  |  |  | 230,637 |  |  |  | — |
Income from discontinued operations before income taxes |  | 232,474 |  |  |  | 2,315 |  |  |  | 229,293 |  |  |  | 5,654 |
Income tax expense: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current |  | (637 | ) |  |  | — |  |  |  | (637 | ) |  |  | — |
Deferred |  | (80,601 | ) |  |  | (11,860 | ) |  |  | (80,047 | ) |  |  | (15,241 | )
Total income tax expense |  | (81,238 | ) |  |  | (11,860 | ) |  |  | (80,684 | ) |  |  | (15,241 | )
Net income (loss) from discontinued operations | $ |  | 151,236 |  |  | $ |  | (9,545 | ) |  | $ |  |  | 148,609 |  |  | $ |  |  | (9,587 | )
Net Production Data: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Oil (Mbbls) |  | 96 |  |  |  | 124 |  |  |  | 270 |  |  |  | 197 |
Natural Gas (Mmcf) |  | 141 |  |  |  | 145 |  |  |  | 410 |  |  |  | 272 |
Natural Gas Equivalent (Mmcfe) |  | 720 |  |  |  | 885 |  |  |  | 2,031 |  |  |  | 1,451 |
| (1) Interest expense was allocated to discontinued operations based on the ratio of the net assets of discontinued operations to our consolidated net assets plus long-term debt. Interest expense is net of capitalized interest of $- and $2,253 for the three months ended June 30, 2013 and 2012, respectively, and $2,010 and $4,393 for the six months ended June 30, 2013 and 2012, respectively.
Summary of Accrued Liabilities | Accrued liabilities at June 30, 2013 and December 31, 2012 consist of the following:
| As of June 30, 2013 |  |  | As of December 31, 2012 |
| (In thousands) |
Accrued drilling costs | $ |  | 15,140 |  |  | $ |  | 4,726 |
Accrued interest |  | 12,244 |  |  |  | 12,351 |
Accrued transportation costs payable |  | 3,075 |  |  |  | 3,553 |
Accrued taxes payable |  | 3,546 |  |  |  | — |
Accrued oil and gas property acquisition costs |  | — |  |  |  | 2,413 |
Advance from joint venture partner |  | — |  |  |  | 7,286 |
Other accrued liabilities |  | 4,209 |  |  |  | 6,672 |
| $ |  | 38,214 |  |  | $ |  | 37,001 |
Summary of Changes in Reserve for Future Abandonment Costs | Comstock’s asset retirement obligations relate to future plugging and abandonment expenses on its oil and gas properties and related facilities disposal. The following table summarizes the changes in Comstock’s total estimated liability during the six months ended June 30, 2013 and 2012:
| Six Months Ended June 30, |
--- | --- | ---
| 2013 |  |  | 2012 |
| (In thousands) |
Future abandonment costs – beginning of period | $ |  | 16,387 |  |  | $ |  | 13,997 |
Accretion expense – continuing operations |  | 494 |  |  |  | 3 3 1 |
Accretion expense – discontinued operations |  | — |  |  |  | 19 |
New wells placed on production – continuing operations |  | 313 |  |  |  | 503 |
New wells placed on production– discontinued operations |  | — |  |  |  | 441 |
Liabilities settled and assets disposed of – continuing operations |  | (534 | ) |  |  | (1,0 77 | )
Liabilities settled and assets disposed of – discontinued operations |  | — |  |  |  | (23 | )
Liabilities reclassified to discontinued operations |  | — |  |  |  | (1,179 | )
Future abandonment costs – end of period | $ |  | 16,660 |  |  | $ |  | 13,012 |
Summary of Outstanding Commodity Derivatives | As of June 30, 2013, the Company had the following outstanding commodity derivatives:
Commodity and Derivative Type |  | Weighted-Average Contract Price |  | Volume (barrels) |  | Contract Period
--- | --- | --- | --- | --- | --- | ---
Crude Oil Price Swap Agreements |  | $98.69 per B arrel |  | 1,040,000 |  | July 2013 – December 2013
Income Tax Expense from Continuing Operations | The following is an analysis of consolidated income tax benefit from continuing operations:
| Three Months Ended June 30, |  |  | Six Months Ended June 30, |
--- | --- | --- | --- | --- | ---
| 2013 |  |  | 2012 |  |  | 2013 |  |  | 2012 |
| (In thousands) |
Current benefit | $ |  | 3 |  |  | $ |  | 116 |  |  | $ |  | — |  |  | $ |  | 199 |
Deferred benefit |  | 11,993 |  |  |  | 3,685 |  |  |  | 24,238 |  |  |  | 3,435 |
B enefit from income taxes | $ |  | 11,996 |  |  | $ |  | 3,801 |  |  | $ |  | 24,238 |  |  | $ |  | 3,634 |
Difference Between Customary Rate and Effective Tax Rate on Income Before Income Taxes Due | The difference between the Company’s customary rate of 35% and the effective tax rate on income before income taxes from continuing operations is due to the following:
| Three Months Ended June 30, |  |  | Six Months Ended June 30, |
--- | --- | --- | --- | --- | ---
| 2013 |  |  | 2012 |  |  | 2013 |  |  | 2012 |
Tax at statutory rate |  | 35.0 |  | % |  |  | 35.0 |  | % |  |  | 35.0 |  | % |  |  | 35.0 |  | %
Tax effect of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Nondeductible stock-based compensation |  | 0.6 |  |  |  | (55.9 | ) |  |  | (1.4 | ) |  |  | (51.2 | )
State income taxes, net of federal benefit |  | 0.3 |  |  |  | (4.2 | ) |  |  | 1.1 |  |  |  | (4.8 | )
Other |  | (0.1 | ) |  |  | (4.4 | ) |  |  | (0.2 | ) |  |  | (4.1 | )
Effective tax rate |  | 35.8 |  | % |  |  | (29.5 | %) |  |  | 34.5 |  | % |  |  | (25.1 | %)
Summary of Financial Assets at Fair Value | The following table summarizes financial assets accounted for at fair value as of June 30, 2013:
| Carrying Value Measured at Fair Value at June 30, 2013 |  |  | Level 1 |  |  | Level 2 |
--- | --- | --- | --- | --- | --- | --- | --- | ---
| (In thousands) |
Assets measured at fair value on a recurring basis: |  |  |  |  |  |  |  |  |  |  |
Cash held in bank accounts | $ |  | 263,737 |  |  | $ |  | 263,737 |  |  | $ |  | — |
Derivative financial instruments |  | 3,524 |  |  |  | — |  |  |  | 3,524 |
Total assets | $ |  | 267,261 |  |  | $ |  | 263,737 |  |  | $ |  | 3,524 |
Summary of Changes in Fair Value Level 2 Assets of Derivative Financial Instruments | The following table summarizes the changes in the fair values of derivative financial instruments, which are Level 2 assets, for the three months and six months ended June 30, 2013:
| Three Months Ended June 30, 2013 |  |  | Six Months Ended June 30, 2013 |
--- | --- | --- | --- | --- | ---
| (In thousands) |
Balance beginning of period | $ |  | 2,884 |  |  | $ |  | 11,651 |
Purchases and settlements (net) |  | (2,881 | ) |  |  | (5,201 | )
Realized gains included in other income (expenses) |  | 2,881 |  |  |  | 5,201 |
Unrealized gains (losses) included in other income (expenses) |  | 640 |  |  |  | (8,127 | )
Balance at end of period | $ |  | 3,524 |  |  | $ |  | 3,524 |
Carrying Amounts and Estimated Fair Value of Other Financial Instruments | The following table presents the carrying amounts and estimated fair value of the Company’s other financial instruments:
| As of June 30, 2013 |  |  | As of December 31, 2012 |
--- | --- | --- | --- | --- | ---
| Carrying Value |  |  | Fair Value |  |  | Carrying Value |  |  | Fair Value |
| (In thousands) |
Long-term debt, including current portion | $ |  | 883,324 |  |  | $ |  |  | 947,547 |  |  | $ |  |  | 1,324,383 |  |  | $ |  |  | 1,382,000 |
Basic and Diluted Earnings Per Share | Basic and diluted earnings per share for the three months and six months ended June 30, 2013 and 2012 were determined as follows:
| Three Months Ended June 30,
| 2013 |  |  | 2012
| Income (Loss) |  |  | Shares |  | Per Share |  |  | Income (Loss) |  |  | Shares |  |  | Per Share |
| (In thousands, except per share amounts) |
Net Income (Loss) From Continuing Operations | $ |  | (21,531 | ) |  |  |  |  |  |  |  | $ |  | 16,710 |  |  |  |  |  |  |  |  |
(Income) Loss Allocable to Unvested Stock Grants |  | 697 |  |  |  |  |  |  |  |  |  | (601 | ) |  |  |  |  |  |  |  |
Basic Net Income (Loss) From Continuing Operations Attributable to Common Stock | $ |  | (20,834 | ) |  | 46,754 |  | $ |  | (0.45 | ) |  | $ |  | 16,109 |  |  |  | 46,426 |  |  | $ |  |  | 0.35 |
Effect of Dilutive Securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Stock Options |  | — |  |  | — |  |  |  |  |  |  | — |  |  |  | — |  |  |  |  |
Performance Stock Units |  | — |  |  | — |  |  |  |  |  |  | — |  |  |  | — |  |  |  |  |
Diluted Net Income (Loss) From Continuing Operations Attributable to Common Stock | $ |  | (20,834 | ) |  | 46,754 |  | $ |  | (0.45 | ) |  | $ |  | 16,109 |  |  |  | 46,426 |  |  | $ |  |  | 0.35 |
Net Income (Loss) From Discontinued Operations | $ |  | 151,236 |  |  |  |  |  |  |  |  | $ |  | (9,545 | ) |  |  |  |  |  |  |  |
(Income) Loss Allocable to Unvested Stock Grants |  | (4,893 | ) |  |  |  |  |  |  |  |  | 343 |  |  |  |  |  |  |  |  |
Basic Net Income (Loss) From Discontinued Operations Attributable to Common Stock | $ |  | 146,343 |  |  | 46,754 |  | $ |  | 3.13 |  |  | $ |  | (9,202 | ) |  |  | 46,426 |  |  | $ |  |  | (0.20 | )
Effect of Dilutive Securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Stock Options |  | — |  |  | — |  |  |  |  |  |  | — |  |  |  | — |  |  |  |  |
Performance Stock Units |  | — |  |  | — |  |  |  |  |  |  | — |  |  |  | — |  |  |  |  |
Diluted Net Income (Loss) From Discontinued Operations Attributable to Common Stock | $ |  | 14 6,343 |  |  | 46,754 |  | $ |  | 3.13 |  |  | $ |  | (9,202 | ) |  |  | 46,426 |  |  | $ |  |  | (0.20 | )
| Six Months Ended June 30,
| 2013 |  |  | 2012
| Income (Loss) |  |  | Shares |  | Per Share |  |  | Income (Loss) |  |  | Shares |  |  | Per Share |
| (In thousands, except per share amounts) |
Net Income (Loss) From Continuing Operations | $ |  | (46,048 | ) |  |  |  |  |  |  |  | $ |  | 18,127 |  |  |  |  |  |  |  |  |
(Income) Loss Allocable to Unvested Stock Grants |  | 1,495 |  |  |  |  |  |  |  |  |  | (653 | ) |  |  |  |  |  |  |  |
Basic Net Income (Loss) From Continuing Operations Attributable to Common Stock | $ |  | (44,553 | ) |  | 46,742 |  | $ |  | (0.95 | ) |  | $ |  | 17,474 |  |  |  | 46,399 |  |  | $ |  |  | 0.38 |
Effect of Dilutive Securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Stock Options |  | — |  |  | — |  |  |  |  |  |  | — |  |  |  | — |  |  |  |  |
Performance Stock Units |  | — |  |  | — |  |  |  |  |  |  | — |  |  |  | — |  |  |  |  |
Diluted Net Income (Loss) From Continuing Operations Attributable to Common Stock | $ |  | (44,553 | ) |  | 46,742 |  | $ |  | (0.95 | ) |  | $ |  | 17,4 7 4 |  |  |  | 46,399 |  |  | $ |  |  | 0.38 |
Net Income (Loss) From Discontinued Operations | $ |  | 148,609 |  |  |  |  |  |  |  |  | $ |  | (9,587 | ) |  |  |  |  |  |  |  |
(Income) Loss Allocable to Unvested Stock Grants |  | (4,825 | ) |  |  |  |  |  |  |  |  | 345 |  |  |  |  |  |  |  |  |
Basic Net Income (Loss) From Discontinued Operations Attributable to Common Stock | $ |  | 143,784 |  |  | 46,742 |  | $ |  | 3.07 |  |  | $ |  | (9,242 | ) |  |  | 46,399 |  |  | $ |  |  | (0.20 | )
Effect of Dilutive Securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Stock Options |  | — |  |  | — |  |  |  |  |  |  | — |  |  |  | — |  |  |  |  |
Performance Stock Units |  | — |  |  | — |  |  |  |  |  |  | — |  |  |  | — |  |  |  |  |
Diluted Net Income (Loss) From Discontinued Operations Attributable to Common Stock | $ |  | 143,784 |  |  | 46,742 |  | $ |  | 3.07 |  |  | $ |  | (9,242 | ) |  |  | 46,399 |  |  | $ |  |  | (0.20 | )
Weighted Average Shares of Unvested Restricted Stock | Weighted average shares of unvested restricted stock were as follows:
| Three Months Ended June 30, |  |  | Six Months Ended June 30, |
--- | --- | --- | --- | --- | ---
| 2013 |  |  | 2012 |  |  | 2013 |  |  | 2012 |
| (In thousands) |
Unvested restricted stock |  | 1,563 |  |  |  | 1,732 |  |  |  | 1,568 |  |  |  | 1,733 |
Common Stock Stock Options Excluded as Anti-Dilutive from Determination of Diluted Earnings Per Share | Options to purchase common stock and PSUs that were outstanding and that were excluded as anti-dilutive from the determination of diluted earnings per share are as follows:
| Three Months Ended June 30, |  |  | Six Months Ended June 30, |
--- | --- | --- | --- | --- | ---
| 2013 |  |  | 2012 |  |  | 2013 |  |  | 2012 |
| (In thousands except per shar e/unit data) |
Weighted average anti-dilutive stock options |  | 134 |  |  |  | 168 |  |  |  | 145 |  |  |  | 179 |
Weighted average exercise price per share | $ |  | 32.90 |  |  | $ |  | 37.81 |  |  | $ |  | 32.90 |  |  | $ |  | 37.08 |
Weighted average performance share units |  | 254 |  |  |  | — |  |  |  | 254 |  |  |  | — |
Weighted average grant date fair value per unit | $ |  | 21.14 |  |  | $ |  | — |  |  | $ |  | 21.14 |  |  | $ |  | — |
Cash Payments Made for Interest and Income Taxes | The following is a summary of cash payments made for interest and income taxes:
| Six Months Ended June 30, |
--- | --- | ---
| 2013 |  |  | 2012 |
| (In thousands) |
Cash Payments: |  |  |
Interest payments | $ |  | 43,738 |  |  | $ |  | 34,109 |
Income tax payments | $ |  | 2 |  |  | $ |  | 26 |
Comprehensive Loss | Comprehensive income (loss) consists of the following:
| Three Months Ended June 30, |  |  | Six Months Ended June 30, |
--- | --- | --- | --- | --- | ---
| 2013 |  |  | 2012 |  |  | 2013 |  |  | 2012 |
| (In thousands) |
Net income | $ |  | 1 29,705 |  |  | $ |  | 7,165 |  |  | $ |  |  | 1 02,561 |  |  | $ |  | 8,540 |
Other comprehensive income (loss): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Realized gains on marketable securities reclassified to gain on sale of marketable securities, net of a benefit from income taxes of $2,757 in 2013 and $9,318 in 2012 |  | — |  |  |  | — |  |  |  | (5,120 | ) |  |  | (17,303 | )
Unrealized gain from derivatives, net of a benefit from income taxes of $161 in 2012 |  | — |  |  |  | — |  |  |  | — |  |  |  | (298 | )
Unrealized gains (losses) on marketable securities, net of provision for (benefit f rom) income taxes of $- and $377 in 2013 and $(682) a nd $1,8 4 3 in 2012 |  | — |  |  |  | (1,268 | ) |  |  | 702 |  |  |  | 3,423 |
Total comprehensive income (loss) | $ |  | 129,705 |  |  | $ |  | 5,897 |  |  | $ |  |  | 98,143 |  |  | $ |  | (5,638 | )
Accumulated Other Comprehensive Income, Net of Income Taxes | The following table provides a summary of the amounts included in accumulated other comprehensive income, net of income taxes, for the six months ended June 30, 2013:
| Six Months Ended June 30, 2013 |
--- | --- | ---
| Marketable Securities |
| (In thousands) |
Balance as of beginning of period | $ |  | 4,418 |
Changes in value |  | 702 |
Reclassification to earnings |  | (5,120 | )
Balance as of June 30, 2013 | $ |  | — |

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- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19279-110258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 32 -Subparagraph c -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669686-108580 + Details
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- Definition Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 128 -Paragraph 40 -Subparagraph c -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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- Definition Tabular disclosure of the carrying amount of a liability for asset retirement obligations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849 + Details
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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of components of comprehensive income (loss) including, but not limited to: (a) foreign currency translation adjustments; (b) gains (losses) on foreign currency transactions that are designated as, and are effective as, economic hedges of a net investment in a foreign entity; (c) gains (losses) on intercompany foreign currency transactions that are of a long-term-investment nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; (d) change in the market value of a futures contract that qualifies as a hedge of an asset reported at fair value; (e) unrealized holding gains (losses) on available-for-sale securities and that resulting from transfers of debt securities from the held-to-maturity category to the available-for-sale category; (f) a net loss recognized as an additional pension liability not yet recognized as net periodic pension cost; and (g) the net gain (loss) and net prior service cost or credit for pension plans and other postretirement benefit plans. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e526-108580 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19190-110258 + Details
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