- DefinitionThe shares or units in an ESOP trust that have been assigned to individual participant accounts based on a known formula. IRS rules require allocations to be nondiscriminatory generally based on compensation, length of service, or a combination of both. For any particular participant such shares or units may be vested, unvested, or partially vested.
+ ReferencesReference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 718
-SubTopic 40
-Name Accounting Standards Codification
-Section 55
-Paragraph 20
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480459/718-40-55-20
Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 718
-SubTopic 40
-Name Accounting Standards Codification
-Section 55
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480459/718-40-55-9
Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480489/718-40-50-1
+ Details
Name: |
us-gaap_EmployeeStockOwnershipPlanESOPNumberOfAllocatedShares |
Namespace Prefix: |
us-gaap_ |
Data Type: |
xbrli:sharesItemType |
Balance Type: |
na |
Period Type: |
instant |