Citations to specific authoritative accounting literature (pronouncements, standards, rules, and regulations) derived from various authoritative sources (Securities and Exchange Commission, Financial Accounting Standards Board, American Institute of Certified Public Accountants, etc.) and used to help define an element.
Author: SEC
Attribute
A property of an element such as its name, balance, data type, and whether the element is abstract. Attributes of XBRL US GAAP Taxonomy elements cannot be changed.
Abstract
An attribute of an element to indicate that the element is only used in a hierarchy to group related elements together. An abstract element cannot be used to tag data in an instance document.
Out of Service – Marine Vessel Definitions
“Out of Service” is related to vessel status. If a vessel is operating in any capacity (whether it has a Certificate of Inspection or not) it is considered ACTIVE and “In Service”. If the status of the vessel is anything other than ACTIVE, the vessel will be listed as “Out of Service”. The vessel statuses… Continue reading Out of Service – Marine Vessel Definitions
Wildcard Characters – Marine Vessel Definitions
Wildcard characters are automatically added to all text based searches. However, if you wish to further refine your search you may use two wildcard characters. The underscore ‘_’ character replaces a single character. Example: J_pan searches for Japan, Jbpan, Jcpan and so on. The percent ‘%’ character can be used to replace any combination of… Continue reading Wildcard Characters – Marine Vessel Definitions
Multiple Criteria – Marine Vessel Definitions
You may search for a vessel by entering any known attributes. Simply enter as many fields as are known and the search will be restricted to vessels matching all of the criteria. For example, you can search for PASSENGER vessels registered in the FL whose names begin with SEA and built in the year 2001.… Continue reading Multiple Criteria – Marine Vessel Definitions
Build Year – Marine Vessel Definitions
You may search for a vessel by entering the year it was built. Although you can search using only this option, we recommend you use it in conjunction with other search criteria to narrow your search results. Using this option on its own will almost always return the maximum allowed results (500).
Vessel Service – Marine Vessel Definitions
You may search for a vessel by selecting its service type. This includes a range from commercial to recreational, and all others in between. Using this option in conjunction with one or more of the previous search options will significantly reduce unwanted search results.
Classification Society – Marine Vessel Definitions
You may search for a vessel by selecting the classification society (Contact Search Only). A classification society is a non-governmental organization in the shipping industry. It establishes and maintains standards for the construction and classification of ships and offshore structures, insures that construction is in accordance to these standards and carries out regular surveys of ships… Continue reading Classification Society – Marine Vessel Definitions
Vessel Flag – Marine Vessel Definitions
You may search for a vessel by selecting the flag (ensign) the vessel flies. Most are based on the traditional state flag, but with notable stylistic modifications. Flags are very important at sea, where they can mean the difference between life and death, and consequently the rules and regulations for the flying of flags are… Continue reading Vessel Flag – Marine Vessel Definitions