XML 125 R20.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Significant Accounting Policies and Consolidated Financial Statement Components (Policies) | 6 Months Ended
--- | ---
Jun. 30, 2013
Accounting Policies [Abstract] |
Basis of Presentation and Use of Estimates | Basis of Presentation and Use of Estimates We prepare our consolidated financial statements in accordance with generally accepted accounting principles in the United States (“GAAP”), under which we are required to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities as of the date of our consolidated financial statements, as well as the reported amounts of revenues and expenses during each reporting period. We base these estimates on information available to us as of the date of the financial statements. Actual results could differ materially from these estimates. Certain estimates, such as credit losses, payment rates, costs of funds, discount rates and the yields earned on credit card receivables, significantly affect the reported amount of two categories of credit card receivables that we report at fair value and our notes payable associated with structured financings, at fair value; these estimates likewise affect the changes in these amounts reflected within our fees and related income on earning assets line item on our consolidated statements of operations. Additionally, estimates of future credit losses have a significant effect on loans and fees receivable, net, as shown on our consolidated balance sheets, as well as on the provision for losses on loans and fees receivable within our consolidated statements of operations. We have reclassified certain amounts in our prior period consolidated financial statements related to discontinued operations to conform to current period presentation, and we have eliminated all significant intercompany balances and transactions for financial reporting purposes.
Loans and Fees Receivable | Loans and Fees Receivable Our loans and fees receivable include: (1) loans and fees receivable, net; (2) loans and fees receivable, at fair value; and (3) loans and fees receivable pledged as collateral under structured financings, at fair value. Components of our aggregated categories of loans and fees receivable, net (in millions) are as follows:
| Balance at December 31, 2012 |  | Additions |  | Subtractions |  | Balance at June 30, 2013
Loans and fees receivable, gross | $ | 89.1 |  |  | $ | 109.2 |  |  | $ | (98.8 | ) |  | $ | 99.5 |
Deferred revenue | (8.3 | ) |  | (15.1 | ) |  | 13.9 |  |  | (9.5 | )
Allowance for uncollectible loans and fees receivable | (11.2 | ) |  | (10.0 | ) |  | 7.6 |  |  | (13.6 | )
Loans and fees receivable, net | $ | 69.6 |  |  | $ | 84.1 |  |  | $ | (77.3 | ) |  | $ | 76.4 |
| Balance at December 31, 2011 |  | Additions |  | Subtractions |  | Balance at June 30, 2012
Loans and fees receivable, gross | $ | 119.3 |  |  | $ | 95.7 |  |  | $ | (102.5 | ) |  | $ | 112.5 |
Deferred revenue | (8.0 | ) |  | (13.3 | ) |  | 12.8 |  |  | (8.5 | )
Allowance for uncollectible loans and fees receivable | (14.7 | ) |  | (10.3 | ) |  | 8.0 |  |  | (17.0 | )
Loans and fees receivable, net | $ | 96.6 |  |  | $ | 72.1 |  |  | $ | (81.7 | ) |  | $ | 87.0 |
As of June 30, 2013 and June 30, 2012, the weighted average remaining accretion periods for the $9.5 million and $8.5 million, respectively, of deferred revenue reflected in the above tables were 14 and 13 months, respectively. A roll-forward (in millions) of our allowance for uncollectible loans and fees receivable by class of receivable is as follows:
For the Three Months Ended June 30, 2013 | Credit Cards |  | Auto Finance |  | Other Unsecured Lending Products |  | Total
Allowance for uncollectible loans and fees receivable: |  |  |  |  |  |  |
Balance at beginning of period | $ | (4.0 | ) |  | $ | (2.6 | ) |  | $ | (3.5 | ) |  | $ | (10.1 | )
Provision for loan losses | (3.7 | ) |  | 0.5 |  |  | (3.5 | ) |  | (6.7 | )
Charge offs | 1.5 |  |  | 1.2 |  |  | 1.0 |  |  | 3.7 |
Recoveries | (0.1 | ) |  | (0.3 | ) |  | (0.1 | ) |  | (0.5 | )
Balance at end of period | $ | (6.3 | ) |  | $ | (1.2 | ) |  | $ | (6.1 | ) |  | $ | (13.6 | )
Balance at end of period individually evaluated for impairment | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Balance at end of period collectively evaluated for impairment | $ | (6.3 | ) |  | $ | (1.2 | ) |  | $ | (6.1 | ) |  | $ | (13.6 | )
For the Six Months Ended June 30, 2013 | Credit Cards |  | Auto Finance |  | Other Unsecured Lending Products |  | Total
Allowance for uncollectible loans and fees receivable: |  |  |  |  |  |  |
Balance at beginning of period | $ | (4.6 | ) |  | $ | (3.1 | ) |  | $ | (3.5 | ) |  | $ | (11.2 | )
Provision for loan losses | (5.9 | ) |  | 0.7 |  |  | (4.8 | ) |  | (10.0 | )
Charge offs | 4.3 |  |  | 2.3 |  |  | 2.3 |  |  | 8.9 |
Recoveries | (0.1 | ) |  | (1.1 | ) |  | (0.1 | ) |  | (1.3 | )
Balance at end of period | $ | (6.3 | ) |  | $ | (1.2 | ) |  | $ | (6.1 | ) |  | $ | (13.6 | )
Balance at end of period individually evaluated for impairment | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Balance at end of period collectively evaluated for impairment | $ | (6.3 | ) |  | $ | (1.2 | ) |  | $ | (6.1 | ) |  | $ | (13.6 | )
Loans and fees receivable: |  |  |  |  |  |  |  |  |  |  |
Loans and fees receivable, gross | $ | 13.2 |  |  | $ | 60.7 |  |  | $ | 25.6 |  |  | $ | 99.5 |
Loans and fees receivable individually evaluated for impairment | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Loans and fees receivable collectively evaluated for impairment | $ | 13.2 |  |  | $ | 60.7 |  |  | $ | 25.6 |  |  | $ | 99.5 |
For the Three Months Ended June 30, 2012 | Credit Cards |  | Auto Finance |  | Other Unsecured Lending Products |  | Total
Allowance for uncollectible loans and fees receivable: |  |  |  |  |  |  |
Balance at beginning of period | $ | (4.5 | ) |  | $ | (6.1 | ) |  | $ | (1.9 | ) |  | $ | (12.5 | )
Provision for loan losses (includes $1.4 million of provision netted within income from discontinued operations) | (7.1 | ) |  | 0.7 |  |  | (1.0 | ) |  | (7.4 | )
Charge offs | 1.4 |  |  | 1.8 |  |  | 0.9 |  |  | 4.1 |
Recoveries | (0.3 | ) |  | (0.9 | ) |  | — |  |  | (1.2 | )
Balance at end of period | $ | (10.5 | ) |  | $ | (4.5 | ) |  | $ | (2.0 | ) |  | $ | (17.0 | )
Balance at end of period individually evaluated for impairment | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Balance at end of period collectively evaluated for impairment | $ | (10.5 | ) |  | $ | (4.5 | ) |  | $ | (2.0 | ) |  | $ | (17.0 | )
For the Six Months Ended June 30, 2012 | Credit Cards |  | Auto Finance |  | Other Unsecured Lending Products |  | Total
Allowance for uncollectible loans and fees receivable: |  |  |  |  |  |  |
Balance at beginning of period | $ | (4.0 | ) |  | $ | (8.4 | ) |  | $ | (2.3 | ) |  | $ | (14.7 | )
Provision for loan losses (includes $1.8 million of provision netted within income from discontinued operations) | (8.9 | ) |  | 1.3 |  |  | (2.7 | ) |  | (10.3 | )
Charge offs | 3.0 |  |  | 4.7 |  |  | 3.0 |  |  | 10.7 |
Recoveries | (0.6 | ) |  | (2.1 | ) |  | — |  |  | (2.7 | )
Balance at end of period | $ | (10.5 | ) |  | $ | (4.5 | ) |  | $ | (2.0 | ) |  | $ | (17.0 | )
Balance at end of period individually evaluated for impairment | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Balance at end of period collectively evaluated for impairment | $ | (10.5 | ) |  | $ | (4.5 | ) |  | $ | (2.0 | ) |  | $ | (17.0 | )
Loans and fees receivable: |  |  |  |  |  |  |  |  |  |  |
Loans and fees receivable, gross | $ | 27.9 |  |  | $ | 73.4 |  |  | $ | 11.2 |  |  | $ | 112.5 |
Loans and fees receivable individually evaluated for impairment | $ | — |  |  | $ | 0.1 |  |  | $ | — |  |  | $ | 0.1 |
Loans and fees receivable collectively evaluated for impairment | $ | 27.9 |  |  | $ | 73.3 |  |  | $ | 11.2 |  |  | $ | 112.4 |
The components (in millions) of loans and fees receivable, net as of the date of each of our consolidated balance sheets are as follows:
| June 30, 2013 |  | December 31, 2012
Current loans receivable | $ | 82.4 |  |  | $ | 71.4 |
Current fees receivable | 3.0 |  |  | 0.8 |
Delinquent loans and fees receivable | 14.1 |  |  | 16.9 |
Loans and fees receivable, gross | $ | 99.5 |  |  | $ | 89.1 |
Delinquent loans and fees receivable reflect the principal, fee and interest components of loans we did not collect on or prior to the contractual due date. Amounts we believe we will not ultimately collect are included as a component in our overall allowance for uncollectible loans and fees receivable and typically are charged off 180 days from the point they become delinquent for our credit card, auto finance and other unsecured lending product receivables, or sooner if facts and circumstances earlier indicate non-collectibility. Recoveries on accounts previously charged off are credited to the allowance for uncollectible loans and fees receivable and effectively offset our provision for losses on loans and fees receivable recorded at net realizable value on our consolidated statements of operations. (All of the above discussion relates only to our loans and fees receivable for which we use net realizable value (i.e., as opposed to fair value) accounting. For loans and fees receivable recorded at fair value, recoveries offset losses upon charge off of loans and fees receivable recorded at fair value, net of recoveries on our consolidated statement of operations.) We consider loan delinquencies a key indicator of credit quality as this measure provides the best ongoing estimate of how a particular class of receivables is performing. An aging of our delinquent loans and fees receivable, gross (in millions) by class of receivable as of June 30, 2013 and December 31, 2012 is as follows:
Balance at June 30, 2013 | Credit Cards |  | Auto Finance |  | Other Unsecured Lending Products |  | Total
30-59 days past due | $ | 1.2 |  |  | $ | 5.2 |  |  | $ | 1.2 |  |  | $ | 7.6 |
60-89 days past due | 0.9 |  |  | 1.5 |  |  | 0.8 |  |  | 3.2 |
90 or more days past due | 1.5 |  |  | 0.6 |  |  | 1.2 |  |  | 3.3 |
Delinquent loans and fees receivable, gross | 3.6 |  |  | 7.3 |  |  | 3.2 |  |  | 14.1 |
Current loans and fees receivable, gross | 9.6 |  |  | 53.4 |  |  | 22.4 |  |  | 85.4 |
Total loans and fees receivable, gross | $ | 13.2 |  |  | $ | 60.7 |  |  | $ | 25.6 |  |  | $ | 99.5 |
Balance of loans 90 or more days past due and still accruing interest and fees | $ | — |  |  | $ | 0.1 |  |  | $ | — |  |  | $ | 0.1 |
Balance at December 31, 2012 | Credit Cards |  | Auto Finance |  | Other Unsecured Lending Products |  | Total
30-59 days past due | $ | 0.7 |  |  | $ | 5.4 |  |  | $ | 0.6 |  |  | $ | 6.7 |
60-89 days past due | 1.0 |  |  | 2.0 |  |  | 0.5 |  |  | 3.5 |
90 or more days past due | 4.2 |  |  | 1.6 |  |  | 0.9 |  |  | 6.7 |
Delinquent loans and fees receivable, gross | 5.9 |  |  | 9.0 |  |  | 2.0 |  |  | 16.9 |
Current loans and fees receivable, gross | 1.3 |  |  | 55.2 |  |  | 15.7 |  |  | 72.2 |
Total loans and fees receivable, gross | $ | 7.2 |  |  | $ | 64.2 |  |  | $ | 17.7 |  |  | $ | 89.1 |
Balance of loans 90 or more days past due and still accruing interest and fees | $ | — |  |  | $ | 0.5 |  |  | $ | — |  |  | $ | 0.5 |
Investments in Equity-Method Investees | Investments in Equity-Method Investees We account for investments using the equity method of accounting if we have the ability to exercise significant influence, but not control, over the investees. Significant influence is generally deemed to exist if we have an ownership interest in the voting stock of an incorporated investee of between 20% and 50%, although other factors, such as representation on an investee’s board of managers, specific voting and veto rights held by each investor and the effects of commercial arrangements, are considered in determining whether equity method accounting is appropriate. We record our interests in the income of our equity-method investees within the equity in income of equity-method investees category on our consolidated statements of operations. We use the equity method for our investments in a limited liability company formed in 2004 to acquire a portfolio of credit card receivables. In June 2013, we increased, from 50.0% to 66.7%, our overall ownership in this limited liability company. We continue to account for this investment using the equity method of accounting due to specific voting and veto rights held by each investor, which do not allow us to control this investee. We also use the equity method to account for our March 2011 investment to acquire a 50.0% interest in a joint venture with an unrelated third party that purchased the outstanding notes issued out of the structured financing trust underlying our United Kingdom (“U.K.”) portfolio of credit card receivables (the “U.K. Portfolio”). We evaluate our investments in the equity-method investees for impairment each quarter by comparing the carrying amount of each investment to its fair value. Because no active market exists for the investees’ limited liability company membership interests, we evaluate our investments for impairment based on our evaluation of the fair value of the equity-method investees’ net assets relative to their carrying values. If we ever were to determine that the carrying values of our investments in equity-method investees were greater than their fair values, we would write the investments down to their fair values.
Income Taxes | Income Taxes Computed considering results for only our continuing operations before income taxes, we experienced negative effective income tax benefit rates of 5.0% and 7.7% for the three and six months ended June 30, 2013, versus our effective income tax benefit rates of 11.8% and 14.4% for the three and six months ended June 30, 2012. Our negative effective income tax benefit rates for the three and six months ended June 30, 2013 result principally from interest accruals on our liabilities for uncertain tax positions. Variations in our effective tax rates between the periods principally bear the effects of (1) changes in valuation allowances against income statement-oriented federal, foreign and state deferred tax assets and (2) intra-period tax allocations associated with our discontinued operations in 2012 as required under GAAP. We recognize potential accrued interest and penalties related to unrecognized tax benefits in income tax expense. We recognized $0.5 million and $0.9 million in potential interest and penalties associated with uncertain tax positions during the three and six months ended June 30, 2013, respectively, compared to $0.5 million and $0.9 million during the three and six months ended June 30, 2012, respectively. To the extent such interest and penalties are not assessed as a result of a resolution of the underlying tax positions, amounts accrued are reduced and reflected as a reduction of income tax expense. We recognized no such reductions in each of the three and six months ended June 30, 2013 and 2012.
Fees and Related Income on Earning Assets | Fees and Related Income on Earning Assets The components (in thousands) of our fees and related income on earning assets are as follows:
| Three months ended June 30, |  | Six months ended June 30,
| 2013 |  | 2012 |  | 2013 |  | 2012
Fees on credit products | $ | 5,385 |  |  | $ | 4,031 |  |  | $ | 9,301 |  |  | $ | 6,994 |
Changes in fair value of loans and fees receivable recorded at fair value | 8,342 |  |  | 26,942 |  |  | 25,065 |  |  | 82,871 |
Changes in fair value of notes payable associated with structured financings recorded at fair value | (970 | ) |  | (16,073 | ) |  | (15,575 | ) |  | (25,390 | )
Other | (2,538 | ) |  | (469 | ) |  | (1,766 | ) |  | (177 | )
Total fees and related income on earning assets | $ | 10,219 |  |  | $ | 14,431 |  |  | $ | 17,025 |  |  | $ | 64,298 |
The above changes in fair value of loans and fees receivable recorded at fair value category excludes the impact of charge offs associated with these receivables which are separately stated on our consolidated statements of operations. See Note 7, “Fair Values of Assets and Liabilities,” for further discussion of these receivables and their effects on our consolidated statements of operations. Included within our Other category above during the three and six months ended June 30, 2013 is a $2.4 million charge off of a note we had received from buyers of our JRAS buy-here, pay-here dealer operations that we sold in February 2011.
Recent Accounting Pronouncements | Recent Accounting Pronouncements In February 2013, the Financial Accounting Standards Board (“FASB”) issued guidance that requires an entity to report the effect of significant reclassifications out of accumulated other comprehensive income on respective line items in consolidated statements of income if an amount being reclassified is required to be reclassified in its entirety to net income. For amounts not required to be reclassified to net income in their entirety in the same reporting period, an entity is required to cross-reference other disclosures that provide additional detail about those amounts. The new reporting requirements do not change the way in which net income or comprehensive income is derived. The new standard applies to both interim and annual financial statements beginning on or after January 1, 2013. Our adoption of the guidance on January 1, 2013 had no effect on our financial condition, results of operations or liquidity since it impacts disclosures only. In December 2011, the FASB issued guidance requiring entities to disclose information about offsetting and related arrangements to enable users of financial statements to understand the effect of those arrangements on an entity's financial position. The amendments require enhanced disclosures by requiring improved information about financial instruments and derivative instruments that are either (1) offset in accordance with current literature or (2) subject to an enforceable master netting arrangement or similar agreement, irrespective of whether they are offset in accordance with current literature. The guidance is effective for fiscal years, and interim periods within those years, beginning on or after January 1, 2013. Our adoption of the guidance on January 1, 2013 had no effect on our financial condition, results of operations or liquidity since it impacts disclosures only.
Subsequent Events | Subsequent Events We evaluate subsequent events that occur after our consolidated balance sheet date but before our consolidated financial statements are issued. There are two types of subsequent events: (1) recognized, or those that provide additional evidence with respect to conditions that existed at the date of the balance sheet, including the estimates inherent in the process of preparing financial statements; and (2) nonrecognized, or those that provide evidence with respect to conditions that did not exist at the date of the balance sheet but arose subsequent to that date. We have evaluated subsequent events occurring after June 30, 2013, and based on our evaluation, we did not identify any recognized or nonrecognized subsequent events that would have required further adjustments to our consolidated financial statements. We note, however, that on August 5, 2013 we received $10.0 million of escrowed proceeds associated with the August 2012 sale of our Investments in Previously Charged-Off Receivables segment.

X
- Definition Disclosure of accounting policy for basis of presentation and use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles. + References No definition available. + Details
Name: | atlc_BasisOfPresentationAndUseOfEstimatesPolicyTextBlock
Namespace Prefix: | atlc_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of accounting policy for fees and related income on earning assets. + References No definition available. + Details
Name: | atlc_FeesAndRelatedIncomeOnEarningAssetsPolicyTextBlock
Namespace Prefix: | atlc_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of accounting policy for the equity method of accounting for investments in common stock or other interests including unconsolidated subsidiaries, corporate joint ventures, noncontrolling interests in real estate ventures, limited partnerships, and limited liability companies. The accounting policy may include information such as: (1) initially recording an investment in the stock of an investee at cost; (2) adjusting the carrying amount of the investment to recognize the investor's share of the earnings or losses of the investee after the date of acquisition; and (3) adjustments to reflect the investor's share of changes in the investee's capital (dividends). This disclosure may also include a detailed description of the policy for determining the amount of equity method losses recognized after an investment has been reduced to zero as a result of previous losses, reasons for not using the equity method when the investor company owns 20 percent or more of the voting stock of the investee's company (including identification of the significant investee), reasons for using the equity method when the ownership percentage is less than 20 percent, and discussion of recognition of equity method losses when an investor's total investment in an investee includes, in addition to an investment in common stock, other investments such as preferred stock and loans to the investee. An entity also may describe how such investments are assessed for impairment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 02-14 -Paragraph 6 -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. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number D-46 -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. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 03-16 -Paragraph 5 -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. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 99-10 -Paragraph 6, 7 -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. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.12) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2196966 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 12 -Article 5 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 28 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 159 -Paragraph 18 -Subparagraph f -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. Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=6382943&loc=d3e33918-111571 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 18 -Paragraph 5, 6, 16-20 -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. Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 98-13 -Paragraph 5, 15 -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
Name: | us-gaap_EquityMethodInvestmentsPolicy
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 4 -Paragraph 11 -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. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 48 -Paragraph 20 -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. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e32247-109318 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32840-109319 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 30 -URI http://asc.fasb.org/subtopic&trid=2144749 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 954 -SubTopic 740 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6491622&loc=d3e9504-115650 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2144681 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 17 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32809-109319 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=21917399&loc=d3e32280-109318 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 6-34, 43, 47, 49 -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
Name: | us-gaap_IncomeTaxPolicyTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of the adoption of new accounting pronouncements that may impact the entity's financial reporting. + References No definition available. + Details
Name: | us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of accounting policy for trade and other accounts receivable, and finance, loan and lease receivables, including those classified as held for investment and held for sale. This disclosure may include (1) the basis at which such receivables are carried in the entity's statements of financial position (2) how the level of the valuation allowance for receivables is determined (3) when impairments, charge-offs or recoveries are recognized for such receivables (4) the treatment of origination fees and costs, including the amortization method for net deferred fees or costs (5) the treatment of any premiums or discounts or unearned income (6) the entity's income recognition policies for such receivables, including those that are impaired, past due or placed on nonaccrual status and (7) the treatment of foreclosures or repossessions (8) the nature and amount of any guarantees to repurchase receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 114 -Paragraph 20 -Subparagraph b -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. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 92-5 -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. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -URI http://asc.fasb.org/subtopic&trid=2196772 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Statement of Position (SOP) -Number 01-6 -Paragraph 13 -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. Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3-5 -Article 5 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 20 -URI http://asc.fasb.org/subtopic&trid=2196816 + Details
Name: | us-gaap_ReceivablesPolicyTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of accounting policy for reporting subsequent events. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790 + Details
Name: | us-gaap_SubsequentEventsPolicyPolicyTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration