XML 49 R28.htm IDEA: XBRL DOCUMENT
v3.19.3

Loans (Tables) | 9 Months Ended
--- | ---
Sep. 30, 2019
Loans And Leases Receivable Disclosure [Abstract] |
Loan Portfolio | The Company’s loan portfolio consisted of the following as of the dates indicated (in thousands):
|  | Principal Amount Outstanding |  |  | Net Deferred Loan (Fees) Costs |  |  | Loans, Net |
September 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |
Commercial business |  | $ | 573,610 |  |  | $ | 845 |  |  | $ | 574,455 |
Commercial mortgage |  |  | 1,037,304 |  |  |  | (1,854 | ) |  |  | 1,035,450 |
Residential real estate loans |  |  | 547,839 |  |  |  | 10,817 |  |  |  | 558,656 |
Residential real estate lines |  |  | 104,545 |  |  |  | 3,070 |  |  |  | 107,615 |
Consumer indirect |  |  | 834,968 |  |  |  | 28,646 |  |  |  | 863,614 |
Other consumer |  |  | 16,467 |  |  |  | 163 |  |  |  | 16,630 |
Total |  | $ | 3,114,733 |  |  | $ | 41,687 |  |  |  | 3,156,420 |
Allowance for loan losses |  |  |  |  |  |  |  |  |  |  | (31,668 | )
Total loans, net |  |  |  |  |  |  |  |  |  | $ | 3,124,752 |
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |
Commercial business |  | $ | 557,040 |  |  | $ | 821 |  |  | $ | 557,861 |
Commercial mortgage |  |  | 960,265 |  |  |  | (2,071 | ) |  |  | 958,194 |
Residential real estate loans |  |  | 514,981 |  |  |  | 9,174 |  |  |  | 524,155 |
Residential real estate lines |  |  | 106,712 |  |  |  | 3,006 |  |  |  | 109,718 |
Consumer indirect |  |  | 888,732 |  |  |  | 31,185 |  |  |  | 919,917 |
Other consumer |  |  | 16,590 |  |  |  | 163 |  |  |  | 16,753 |
Total |  | $ | 3,044,320 |  |  | $ | 42,278 |  |  |  | 3,086,598 |
Allowance for loan losses |  |  |  |  |  |  |  |  |  |  | (33,914 | )
Total loans, net |  |  |  |  |  |  |  |  |  | $ | 3,052,684 |
Recorded Investment By Loan Class In Current And Nonaccrual Loans | The Company’s recorded investment, by loan class, in current and nonaccrual loans, as well as an analysis of accruing delinquent loans is set forth as of the dates indicated (in thousands):
|  | 30-59 Days Past Due |  |  | 60-89 Days Past Due |  |  | Greater Than 90 Days |  |  | Total Past Due |  |  | Nonaccrual |  |  | Current |  |  | Total Loans |
September 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial business |  | $ | 628 |  |  | $ | — |  |  | $ | — |  |  | $ | 628 |  |  | $ | 2,884 |  |  | $ | 570,098 |  |  | $ | 573,610 |
Commercial mortgage |  |  | 286 |  |  |  | — |  |  |  | — |  |  |  | 286 |  |  |  | 2,867 |  |  |  | 1,034,151 |  |  |  | 1,037,304 |
Residential real estate loans |  |  | 797 |  |  |  | 207 |  |  |  | — |  |  |  | 1,004 |  |  |  | 2,526 |  |  |  | 544,309 |  |  |  | 547,839 |
Residential real estate lines |  |  | 173 |  |  |  | 46 |  |  |  | — |  |  |  | 219 |  |  |  | 182 |  |  |  | 104,144 |  |  |  | 104,545 |
Consumer indirect |  |  | 2,672 |  |  |  | 592 |  |  |  | — |  |  |  | 3,264 |  |  |  | 1,326 |  |  |  | 830,378 |  |  |  | 834,968 |
Other consumer |  |  | 73 |  |  |  | 6 |  |  |  | 3 |  |  |  | 82 |  |  |  | — |  |  |  | 16,385 |  |  |  | 16,467 |
Total loans, gross |  | $ | 4,629 |  |  | $ | 851 |  |  | $ | 3 |  |  | $ | 5,483 |  |  | $ | 9,785 |  |  | $ | 3,099,465 |  |  | $ | 3,114,733 |
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial business |  | $ | 227 |  |  | $ | 1 |  |  | $ | — |  |  | $ | 228 |  |  | $ | 912 |  |  | $ | 555,900 |  |  | $ | 557,040 |
Commercial mortgage |  |  | 574 |  |  |  | — |  |  |  | — |  |  |  | 574 |  |  |  | 1,586 |  |  |  | 958,105 |  |  |  | 960,265 |
Residential real estate loans |  |  | 1,295 |  |  |  | 242 |  |  |  | — |  |  |  | 1,537 |  |  |  | 2,391 |  |  |  | 511,053 |  |  |  | 514,981 |
Residential real estate lines |  |  | 102 |  |  |  | — |  |  |  | — |  |  |  | 102 |  |  |  | 255 |  |  |  | 106,355 |  |  |  | 106,712 |
Consumer indirect |  |  | 2,424 |  |  |  | 698 |  |  |  | — |  |  |  | 3,122 |  |  |  | 1,989 |  |  |  | 883,621 |  |  |  | 888,732 |
Other consumer |  |  | 139 |  |  |  | 3 |  |  |  | 8 |  |  |  | 150 |  |  |  | — |  |  |  | 16,440 |  |  |  | 16,590 |
Total loans, gross |  | $ | 4,761 |  |  | $ | 944 |  |  | $ | 8 |  |  | $ | 5,713 |  |  | $ | 7,133 |  |  | $ | 3,031,474 |  |  | $ | 3,044,320 |
Summary Of Impaired Loans | The following table presents the recorded investment, unpaid principal balance and related allowance of impaired loans as of the dates indicated and average recorded investment and interest income recognized on impaired loans for the nine months ended September 30, 2019 and twelve-month period ended December 31, 2018 (in thousands)
|  | Recorded Investment (1) |  |  | Unpaid Principal Balance (1) |  |  | Related Allowance |  |  | Average Recorded Investment |  |  | Interest Income Recognized |
September 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial business |  | $ | 307 |  |  | $ | 373 |  |  | $ | — |  |  | $ | 365 |  |  | $ | — |
Commercial mortgage |  |  | 3,278 |  |  |  | 7,047 |  |  |  | — |  |  |  | 1,727 |  |  |  | — |
|  |  | 3,585 |  |  |  | 7,420 |  |  |  | — |  |  |  | 2,092 |  |  |  | — |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial business |  |  | 2,703 |  |  |  | 2,703 |  |  |  | 1,563 |  |  |  | 883 |  |  |  | — |
Commercial mortgage |  |  | 12 |  |  |  | 12 |  |  |  | 1 |  |  |  | 1,891 |  |  |  | — |
|  |  | 2,715 |  |  |  | 2,715 |  |  |  | 1,564 |  |  |  | 2,774 |  |  |  | — |
|  | $ | 6,300 |  |  | $ | 10,135 |  |  | $ | 1,564 |  |  | $ | 4,866 |  |  | $ | — |
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
With no related allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial business |  | $ | 319 |  |  | $ | 487 |  |  | $ | — |  |  | $ | 1,156 |  |  | $ | — |
Commercial mortgage |  |  | 2,013 |  |  |  | 2,789 |  |  |  | — |  |  |  | 692 |  |  |  | — |
|  |  | 2,332 |  |  |  | 3,276 |  |  |  | — |  |  |  | 1,848 |  |  |  | — |
With an allowance recorded: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Commercial business |  |  | 725 |  |  |  | 725 |  |  |  | 205 |  |  |  | 2,458 |  |  |  | — |
Commercial mortgage |  |  | 21 |  |  |  | 21 |  |  |  | 1 |  |  |  | 1,936 |  |  |  | — |
|  |  | 746 |  |  |  | 746 |  |  |  | 206 |  |  |  | 4,394 |  |  |  | — |
|  | $ | 3,078 |  |  | $ | 4,022 |  |  | $ | 206 |  |  | $ | 6,242 |  |  | $ | — |
(1) | Difference between recorded investment and unpaid principal balance represents partial charge-offs.
Commercial Loan Portfolio Categorized By Internally Assigned Asset Classification | The following table sets forth the Company’s commercial loan portfolio, categorized by internally assigned asset classification, as of the dates indicated (in thousands):
|  | Commercial Business |  |  | Commercial Mortgage |
September 30, 2019 |  |  |  |  |  |  |  |
Uncriticized |  | $ | 545,110 |  |  | $ | 1,025,219 |
Special mention |  |  | 19,519 |  |  |  | 6,008 |
Substandard |  |  | 8,981 |  |  |  | 6,077 |
Doubtful |  |  | — |  |  |  | — |
Total |  | $ | 573,610 |  |  | $ | 1,037,304 |
December 31, 2018 |  |  |  |  |  |  |  |
Uncriticized |  | $ | 531,756 |  |  | $ | 943,991 |
Special mention |  |  | 16,499 |  |  |  | 10,633 |
Substandard |  |  | 8,785 |  |  |  | 5,641 |
Doubtful |  |  | — |  |  |  | — |
Total |  | $ | 557,040 |  |  | $ | 960,265 |
Retail Loan Portfolio Categorized By Payment Status | The following table sets forth the Company’s retail loan portfolio, categorized by payment status, as of the dates indicated (in thousands):
|  | Residential Real Estate Loans |  |  | Residential Real Estate Lines |  |  | Consumer Indirect |  |  | Other Consumer |
September 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 545,313 |  |  | $ | 104,363 |  |  | $ | 833,642 |  |  | $ | 16,464 |
Non-performing |  |  | 2,526 |  |  |  | 182 |  |  |  | 1,326 |  |  |  | 3 |
Total |  | $ | 547,839 |  |  | $ | 104,545 |  |  | $ | 834,968 |  |  | $ | 16,467 |
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Performing |  | $ | 512,590 |  |  | $ | 106,457 |  |  | $ | 886,743 |  |  | $ | 16,582 |
Non-performing |  |  | 2,391 |  |  |  | 255 |  |  |  | 1,989 |  |  |  | 8 |
Total |  | $ | 514,981 |  |  | $ | 106,712 |  |  | $ | 888,732 |  |  | $ | 16,590 |
Changes In The Allowance For Loan Losses | Loans and the related allowance for loan losses are presented below as of the dates indicated (in thousands):
|  | Commercial Business |  |  | Commercial Mortgage |  |  | Residential Real Estate Loans |  |  | Residential Real Estate Lines |  |  | Consumer Indirect |  |  | Other Consumer |  |  | Total |
September 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 573,610 |  |  | $ | 1,037,304 |  |  | $ | 547,839 |  |  | $ | 104,545 |  |  | $ | 834,968 |  |  | $ | 16,467 |  |  | $ | 3,114,733 |
Evaluated for impairment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually |  | $ | 3,010 |  |  | $ | 3,290 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 6,300 |
Collectively |  | $ | 570,600 |  |  | $ | 1,034,014 |  |  | $ | 547,839 |  |  | $ | 104,545 |  |  | $ | 834,968 |  |  | $ | 16,467 |  |  | $ | 3,108,433 |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 12,155 |  |  | $ | 5,922 |  |  | $ | 1,183 |  |  | $ | 146 |  |  | $ | 11,842 |  |  | $ | 420 |  |  | $ | 31,668 |
Evaluated for impairment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually |  | $ | 1,563 |  |  | $ | 1 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 1,564 |
Collectively |  | $ | 10,592 |  |  | $ | 5,921 |  |  | $ | 1,183 |  |  | $ | 146 |  |  | $ | 11,842 |  |  | $ | 420 |  |  | $ | 30,104 |
September 30, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 537,160 |  |  | $ | 907,107 |  |  | $ | 498,883 |  |  | $ | 108,227 |  |  | $ | 878,316 |  |  | $ | 16,975 |  |  | $ | 2,946,668 |
Evaluated for impairment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually |  | $ | 2,338 |  |  | $ | 2,363 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 4,701 |
Collectively |  | $ | 534,822 |  |  | $ | 904,744 |  |  | $ | 498,883 |  |  | $ | 108,227 |  |  | $ | 878,316 |  |  | $ | 16,975 |  |  | $ | 2,941,967 |
Allowance for loan losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | $ | 14,231 |  |  | $ | 5,422 |  |  | $ | 1,305 |  |  | $ | 212 |  |  | $ | 12,355 |  |  | $ | 430 |  |  | $ | 33,955 |
Evaluated for impairment: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Individually |  | $ | 431 |  |  | $ | 460 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 891 |
Collectively |  | $ | 13,800 |  |  | $ | 4,962 |  |  | $ | 1,305 |  |  | $ | 212 |  |  | $ | 12,355 |  |  | $ | 430 |  |  | $ | 33,064 |
The following table sets forth the changes in the allowance for loan losses for the three and nine-month periods ended September 30, 2019 (in thousands):
|  | Commercial Business |  |  | Commercial Mortgage |  |  | Residential Real Estate Loans |  |  | Residential Real Estate Lines |  |  | Consumer Indirect |  |  | Other Consumer |  |  | Total |
Three months ended September 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 11,717 |  |  | $ | 8,790 |  |  | $ | 1,217 |  |  | $ | 145 |  |  | $ | 12,157 |  |  | $ | 408 |  |  | $ | 34,434 |
Charge-offs |  |  | (112 | ) |  |  | (2,994 | ) |  |  | (54 | ) |  |  | (8 | ) |  |  | (2,420 | ) |  |  | (315 | ) |  |  | (5,903 | )
Recoveries |  |  | 102 |  |  |  | — |  |  |  | 14 |  |  |  | 1 |  |  |  | 1,103 |  |  |  | 73 |  |  |  | 1,293 |
Provision (credit) |  |  | 448 |  |  |  | 126 |  |  |  | 6 |  |  |  | 8 |  |  |  | 1,002 |  |  |  | 254 |  |  |  | 1,844 |
Ending balance |  | $ | 12,155 |  |  | $ | 5,922 |  |  | $ | 1,183 |  |  | $ | 146 |  |  | $ | 11,842 |  |  | $ | 420 |  |  | $ | 31,668 |
Nine months ended September 30, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 14,312 |  |  | $ | 5,219 |  |  | $ | 1,112 |  |  | $ | 210 |  |  | $ | 12,572 |  |  | $ | 489 |  |  | $ | 33,914 |
Charge-offs |  |  | (380 | ) |  |  | (2,997 | ) |  |  | (172 | ) |  |  | (10 | ) |  |  | (8,102 | ) |  |  | (867 | ) |  |  | (12,528 | )
Recoveries |  |  | 333 |  |  |  | 17 |  |  |  | 31 |  |  |  | 6 |  |  |  | 4,205 |  |  |  | 299 |  |  |  | 4,891 |
Provision (credit) |  |  | (2,110 | ) |  |  | 3,683 |  |  |  | 212 |  |  |  | (60 | ) |  |  | 3,167 |  |  |  | 499 |  |  |  | 5,391 |
Ending balance |  | $ | 12,155 |  |  | $ | 5,922 |  |  | $ | 1,183 |  |  | $ | 146 |  |  | $ | 11,842 |  |  | $ | 420 |  |  | $ | 31,668 |
The following table sets forth the changes in the allowance for loan losses for the three and nine-month periods ended September 30, 2018 (in thousands):
|  | Commercial Business |  |  | Commercial Mortgage |  |  | Residential Real Estate Loans |  |  | Residential Real Estate Lines |  |  | Consumer Indirect |  |  | Other Consumer |  |  | Total |
Three months ended September 30, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 14,242 |  |  | $ | 5,371 |  |  | $ | 1,255 |  |  | $ | 248 |  |  | $ | 12,520 |  |  | $ | 319 |  |  | $ | 33,955 |
Charge-offs |  |  | (672 | ) |  |  | (113 | ) |  |  | (24 | ) |  |  | (23 | ) |  |  | (2,474 | ) |  |  | (301 | ) |  |  | (3,607 | )
Recoveries |  |  | 241 |  |  |  | 3 |  |  |  | 8 |  |  |  | 2 |  |  |  | 1,228 |  |  |  | 64 |  |  |  | 1,546 |
Provision (credit) |  |  | 420 |  |  |  | 161 |  |  |  | 66 |  |  |  | (15 | ) |  |  | 1,081 |  |  |  | 348 |  |  |  | 2,061 |
Ending balance |  | $ | 14,231 |  |  | $ | 5,422 |  |  | $ | 1,305 |  |  | $ | 212 |  |  | $ | 12,355 |  |  | $ | 430 |  |  | $ | 33,955 |
Nine months ended September 30, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | $ | 15,668 |  |  | $ | 3,696 |  |  | $ | 1,322 |  |  | $ | 180 |  |  | $ | 13,415 |  |  | $ | 391 |  |  | $ | 34,672 |
Charge-offs |  |  | (1,113 | ) |  |  | (117 | ) |  |  | (53 | ) |  |  | (124 | ) |  |  | (8,089 | ) |  |  | (969 | ) |  |  | (10,465 | )
Recoveries |  |  | 438 |  |  |  | 11 |  |  |  | 140 |  |  |  | 17 |  |  |  | 3,862 |  |  |  | 230 |  |  |  | 4,698 |
Provision (credit) |  |  | (762 | ) |  |  | 1,832 |  |  |  | (104 | ) |  |  | 139 |  |  |  | 3,167 |  |  |  | 778 |  |  |  | 5,050 |
Ending balance |  | $ | 14,231 |  |  | $ | 5,422 |  |  | $ | 1,305 |  |  | $ | 212 |  |  | $ | 12,355 |  |  | $ | 430 |  |  | $ | 33,955 |

X
- Definition Retail Loan Portfolio Categorized By Payment Status [Table Text Block] + References No definition available. + Details
Name: | fisi_RetailLoanPortfolioCategorizedByPaymentStatusTableTextBlock
Namespace Prefix: | fisi_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of allowance for credit loss on financing receivable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 + Details
Name: | us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919230-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953659-111524 + Details
Name: | us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of impaired financing receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=118936363&loc=d3e5212-111524 + Details
Name: | us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_LoansAndLeasesReceivableDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of aging analysis for financing receivable. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919253-210447 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7A -URI http://asc.fasb.org/extlink&oid=118936363&loc=SL6953401-111524 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 55 -Paragraph 80 -URI http://asc.fasb.org/extlink&oid=118955255&loc=SL82922355-210448 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=118936363&loc=d3e5111-111524 + Details
Name: | us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration