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Amount of valuation allowance for financing receivables that are expected to be uncollectible that were individually evaluated for impairment.

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Amount excluding accrued interest, of allowance for credit loss on financing receivable. Excludes net investment in lease.

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A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

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Amount of financing receivable collectively evaluated for credit loss. Excludes financing receivable individually evaluated for credit loss.

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Amount, excluding accrued interest, of increase in allowance for credit loss on financing receivable from recovery. Excludes net investment in lease.

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Amount, excluding accrued interest, of decrease in allowance for credit loss on financing receivable from writeoff. Excludes net investment in lease.

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Amortized cost excluding accrued interest, before allowance for credit loss, of financing receivable. Excludes net investment in lease.

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Amount, excluding accrued interest, of credit loss expense (reversal of expense) on financing receivable. Excludes net investment in lease.

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Amount, excluding accrued interest, of allowance for credit loss at acquisition date of financing receivable purchased with credit deterioration. Excludes net investment in lease.

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Amount of financing receivable individually evaluated for credit loss. Excludes financing receivable collectively evaluated for credit loss.

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- References

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