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Long-Term Debt (Narrative) (Details) $ in Thousands, £ in Millions, zł in Millions, $ in Millions |  | 3 Months Ended | 6 Months Ended |  |  |  |
--- | --- | --- | --- | --- | --- | --- | ---
May 04, 2018 CAD ($) | May 04, 2018 USD ($) | Jun. 30, 2018 CAD ($) | Jun. 30, 2018 USD ($) | Jun. 30, 2017 CAD ($) | Jun. 30, 2017 USD ($) | Jun. 30, 2018 PLN (zł) item | Jun. 30, 2018 CAD ($) item | Jun. 30, 2018 USD ($) item | Jun. 30, 2017 CAD ($) | Jun. 30, 2017 USD ($) | Jun. 30, 2018 GBP (£) item | Jun. 30, 2018 PLN (zł) item | Jun. 30, 2018 CAD ($) item | Jun. 30, 2018 USD ($) item | Dec. 31, 2017 USD ($) | Aug. 31, 2014 CAD ($) | May 31, 2012 CAD ($)
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amortization of deferred financing costs |  |  |  |  |  |  |  |  | $ 62 |  | $ 86 |  |  |  |  |  |  |
Amount outstanding |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 54,504 | $ 56,971 |  |
total debt |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 54,296 | $ 56,713 |  |
Casinos Poland Ltd [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits or bank guarantees for payment of casino jackpots and gaming tax obligations under gaming law | zł |  |  |  |  |  |  |  |  |  |  |  |  | zł 4.8 |  |  |  |  |
Century Downs Racetrack And Casino [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Options to Purchase Land | item |  |  |  |  |  |  | 4 | 4 | 4 |  |  |  |  |  |  |  |  |
Number of capital lease agreements | item |  |  |  |  |  |  |  |  |  |  |  | 4 | 4 | 4 | 4 |  |  |
Capital lease agreements |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 0.1 | $ 100 |  |  |
Interest rate on financing obligation |  |  |  |  |  |  | 0.00% | 0.00% | 0.00% |  |  |  |  |  |  |  |  |
Century Casino Bath [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Line of credit facility |  |  |  |  |  |  |  |  |  |  |  | £ 2.0 |  |  | $ 2,600 |  |  |
Expiration date |  |  |  |  |  |  | Sep. 01, 2023 | Sep. 01, 2023 | Sep. 01, 2023 |  |  |  |  |  |  |  |  |
Guaranteed amount |  |  |  |  |  |  |  |  | $ 600 |  |  |  |  |  |  |  |  |
Interest rate percentage points |  |  |  |  |  |  | 1.625% | 1.625% | 1.625% |  |  |  |  |  |  |  |  |
Century Resorts Alberta [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of capital lease agreements | item |  |  |  |  |  |  |  |  |  |  |  | 2 | 2 | 2 | 2 |  |  |
Capital lease agreements |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 0.1 | $ 100 |  |  |
Capital Lease- CAL [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of capital lease agreements | item |  |  |  |  |  |  |  |  |  |  |  | 2 | 2 | 2 | 2 |  |  |
Capital lease agreements |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 0.1 | $ 100 |  |  |
Capital Lease CSA [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Capital lease agreements |  |  |  |  |  |  |  |  |  |  |  |  |  | 0.1 | $ 100 |  |  |
BMO Credit Agreement [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Maximum borrowing capacity |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 69.2 |  |  | $ 39.1 | $ 28.0
Approved borrowing capacity | $ 35.0 | $ 26,600 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
EBITDA |  |  |  |  |  |  | 3.00 | 3.00 | 3.00 |  |  |  |  |  |  |  |  |
Fixed Charge Coverage Ratio |  |  |  |  |  |  |  |  |  |  |  | 1.20 | 1.20 | 1.20 | 1.20 |  |  |
Required minimum equity balance under debt covenant |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 50.0 |  |  |  |
Required maximum capital expenditure limit under debt covenant |  |  |  |  |  |  |  | $ 4.0 |  |  |  |  |  |  |  |  |  |
Line of credit facility |  |  |  |  |  |  |  |  |  |  |  |  |  | 44.7 | $ 34,000 |  |  |
Line of credit facility amount available for borrowing |  |  |  |  |  |  |  |  |  |  |  |  |  | 6.6 | $ 5,000 |  |  |
Standby fees |  |  | $ 0.1 | $ 100 | $ 0.1 | $ 100 |  | $ 0.1 | $ 100 | $ 0.1 | 100 |  |  |  |  |  |  |
Line of credit facility amount that cannot be reborrowed once repaid |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 63.9 |  |  |  |
BMO Credit Agreement [Member] | Interest Rate Swap Liability [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CDOR exchange rate |  |  |  |  |  |  |  |  |  |  |  | 4.17 | 4.17 | 4.17 | 4.17 |  |  |
Notional Value |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 7.2 | $ 5,500 |  |  |
Debt instrument maturity date |  |  |  |  |  |  | Aug. 01, 2019 | Aug. 01, 2019 | Aug. 01, 2019 |  |  |  |  |  |  |  |  |
BMO Credit Agreement [Member] | Interest Rate Swap Second Agreement [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CDOR exchange rate |  |  |  |  |  |  |  |  |  |  |  | 4.14 | 4.14 | 4.14 | 4.14 |  |  |
Notional Value |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 7.2 | $ 5,500 |  |  |
Debt instrument maturity date |  |  |  |  |  |  | Aug. 01, 2019 | Aug. 01, 2019 | Aug. 01, 2019 |  |  |  |  |  |  |  |  |
BMO Credit Agreement [Member] | Interest Rate Swap Third Agreement [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
CDOR exchange rate |  |  |  |  |  |  |  |  |  |  |  | 4.33 | 4.33 | 4.33 | 4.33 |  |  |
Notional Value |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 12.4 | $ 9,400 |  |  |
Debt instrument maturity date |  |  |  |  |  |  | Dec. 01, 2021 | Dec. 01, 2021 | Dec. 01, 2021 |  |  |  |  |  |  |  |  |
BMO Credit Agreement [Member] | Casinos Poland Ltd [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits maintained for payment of casino jackpots and gaming tax obligations |  |  |  |  |  |  |  |  |  |  |  |  | zł 1.2 |  | 300 |  |  |
Line of Credit with mBank [Member] | Casinos Poland Ltd [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Maximum borrowing capacity | zł |  |  |  |  |  |  |  |  |  |  |  |  | 5.0 |  |  |  |  |
Line of credit facility |  |  |  |  |  |  |  |  |  |  |  |  | 4.1 |  | 1,100 |  |  |
Expiration date |  |  |  |  |  |  | Mar. 28, 2019 | Mar. 28, 2019 | Mar. 28, 2019 |  |  |  |  |  |  |  |  |
Line of credit facility amount available for borrowing |  |  |  |  |  |  |  |  |  |  |  |  | 0.9 |  | 200 |  |  |
Interest rate percentage points |  |  |  |  |  |  | 1.40% | 1.40% | 1.40% |  |  |  |  |  |  |  |  |
Line Of Credit With Alior Bank [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Maximum borrowing capacity | zł |  |  |  |  |  |  |  |  |  |  |  |  | 13.0 |  |  |  |  |
Expiration date |  |  |  |  |  |  | Mar. 20, 2019 | Mar. 20, 2019 | Mar. 20, 2019 |  |  |  |  |  |  |  |  |
Line Of Credit With Alior Bank [Member] | Casinos Poland Ltd [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Line of credit amount that can only be used to secure bank guarantees | zł |  |  |  |  |  |  | zł 2.0 |  |  |  |  |  |  |  |  |  |  |
Line of credit facility |  |  |  |  |  |  |  |  |  |  |  |  | 6.3 |  | 1,700 |  |  |
Line of credit facility amount available for borrowing |  |  |  |  |  |  |  |  |  |  |  |  | 2.9 |  | 800 |  |  |
Guaranteed amount |  |  |  |  |  |  | zł 3.8 |  | $ 1,000 |  |  |  |  |  |  |  |  |
Interest rate percentage points |  |  |  |  |  |  | 1.85% | 1.85% | 1.85% |  |  |  |  |  |  |  |  |
Guarantee From mBank [Member] | Casinos Poland Ltd [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expiration date |  |  |  |  |  |  | Oct. 31, 2019 | Oct. 31, 2019 | Oct. 31, 2019 |  |  |  |  |  |  |  |  |
Bank guarantee issued for payment of casino jackpots and gaming tax obligations |  |  |  |  |  |  |  |  |  |  |  |  | 4.8 |  | 1,300 |  |  |
Deposits maintained for payment of casino jackpots and gaming tax obligations |  |  |  |  |  |  |  |  |  |  |  |  | zł 0.4 |  | 100 |  |  |
Capital Leases [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amount outstanding |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 308 |  |  |
Century Mile Racetrack and Casino [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Capital lease agreements |  |  |  |  |  |  |  |  |  |  |  |  |  | 0.1 | 100 |  |  |
Credit Facility A [Member] | BMO Credit Agreement [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Term of credit agreement |  |  |  |  |  |  | 5 years | 5 years | 5 years |  |  |  |  |  |  |  |  |
Line of credit facility |  |  |  |  |  |  |  |  |  |  |  |  |  | 1.1 |  |  |  |
Expiration date |  |  |  |  |  |  | Aug. 01, 2019 | Aug. 01, 2019 | Aug. 01, 2019 |  |  |  |  |  |  |  |  |
Line of credit facility amount available for borrowing |  |  |  |  |  |  |  |  |  |  |  |  |  | 1.1 | $ 800 |  |  |
Credit Facility B [Member] | BMO Credit Agreement [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Term of credit agreement |  |  |  |  |  |  | 5 years | 5 years | 5 years |  |  |  |  |  |  |  |  |
Line of credit facility |  |  |  |  |  |  |  |  |  |  |  |  |  | 24.1 |  |  |  |
Expiration date |  |  |  |  |  |  | Aug. 01, 2019 | Aug. 01, 2019 | Aug. 01, 2019 |  |  |  |  |  |  |  |  |
Line of credit facility amount available for borrowing |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 0.0 |  |  |  |
Credit Facility B [Member] | BMO Credit Agreement [Member] | Casinos Poland Ltd [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ownership acquired |  |  |  |  |  |  |  |  |  |  |  | 33.30% | 33.30% | 33.30% | 33.30% |  |  |
Credit Facility C [Member] | BMO Credit Agreement [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Term of credit agreement |  |  |  |  |  |  | 5 years | 5 years | 5 years |  |  |  |  |  |  |  |  |
Line of credit facility |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 11.0 |  |  |  |
Expiration date |  |  |  |  |  |  | Aug. 01, 2019 | Aug. 01, 2019 | Aug. 01, 2019 |  |  |  |  |  |  |  |  |
Line of credit facility amount available for borrowing |  |  |  |  |  |  |  |  |  |  |  |  |  | 5.5 | $ 4,200 |  |  |
Credit Facility D [Member] | BMO Credit Agreement [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Term of credit agreement |  |  |  |  |  |  | 5 years | 5 years | 5 years |  |  |  |  |  |  |  |  |
Line of credit facility |  |  |  |  |  |  |  |  |  |  |  |  |  | 30.0 |  |  |  |
Expiration date |  |  |  |  |  |  | Sep. 01, 2021 | Sep. 01, 2021 | Sep. 01, 2021 |  |  |  |  |  |  |  |  |
Line of credit facility amount available for borrowing |  |  |  |  |  |  |  |  |  |  |  |  |  | 0.0 |  |  |  |
Credit Facility E [Member] | Treasury Risk Management Facility [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Term of credit agreement |  |  |  |  |  |  | 5 years | 5 years | 5 years |  |  |  |  |  |  |  |  |
Line of credit facility |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 3.0 | $ 2,300 |  |  |
Minimum [Member] | BMO Credit Agreement [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Standby fees, percentage |  |  |  |  |  |  | 0.50% | 0.50% | 0.50% |  |  |  |  |  |  |  |  |
Maximum [Member] | BMO Credit Agreement [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Standby fees, percentage |  |  |  |  |  |  | 0.75% | 0.75% | 0.75% |  |  |  |  |  |  |  |  |
Amortization of deferred financing costs |  |  |  |  |  |  |  |  | $ 100 |  | $ 100 |  |  |  |  |  |  |
Century Downs Racetrack And Casino [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ownership percentage |  |  |  |  |  |  |  |  |  |  |  | 75.00% | 75.00% | 75.00% | 75.00% |  |  |
Outstanding balance on financing obligation |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 19.5 | $ 14,800 |  |  |

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- Definition Amount equal to the present value (the principal) at the beginning of the lease term of minimum lease payments during the lease term (excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, together with any profit thereon) net of payments or other amounts applied to the principal through the balance sheet date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=84164817&loc=d3e45280-112737 Reference 2: 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(22)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(16)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 + Details
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- Definition Amount, before unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt. + References Reference 1: 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(22)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(16)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 + Details
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- Definition The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement. + References Reference 1: 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(22)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(16)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 + Details
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- Definition Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(b),22(b)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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- Definition Amount after allowance and deduction of deferred interest and fees, unamortized costs and premiums and discounts from face amounts, of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Excludes loans and leases covered under loss sharing agreements and loans held for sale. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=82891408&loc=d3e4428-111522 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.7) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 + Details
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