The entire disclosure for accounts receivable, contract receivable, receivable held-for-sale, and nontrade receivable.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 310
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/310/tableOfContent

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/326/tableOfContent

The entire disclosure for claims held for amounts due to entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/310-10/tableOfContent

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482925/835-30-45-2