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Accounting Standard Update (Notes) | 9 Months Ended
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Sep. 30, 2019
Accounting Standard Update [Abstract] |
New Accounting Pronouncements | 2. Accounting Standards Update In June 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standard Update ("ASU") No. 2016-13, Financial Instruments - Credit Losses (Topic 326). This standard requires a financial asset to be presented at the net amount expected to be collected. The allowance for credit losses is a valuation account that is deducted from the cost basis of the financial asset to present the net carrying value at the amount expected to be collected. The measurement of expected credit losses is based on relevant information about past events, including historical experience, current conditions, and reasonable and supportable forecasts that affect the collectability of the reported amount. An entity must use judgment in determining the relevant information and estimation methods that are appropriate in its circumstances. The Company will adopt this standard prospectively effective January 1, 2020. The adoption of this standard is not expected to have a material impact on the Company's consolidated financial statements. In August 2018, the FASB issued ASU No. 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract. The amendments in this standard align the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The amendments in this standard also provide guidance on the financial statement presentation for the capitalized implementation costs incurred in a hosting arrangement that is a service contract. The Company will adopt this standard prospectively effective January 1, 2020. The adoption of this standard is not expected to have a material impact on the Company's consolidated financial statements.

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- Definition Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact. + References No definition available. + Details
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