The change during the period, either increase or decrease, in total debt and equity financial instruments including: (1) securities held-to-maturity, (2) trading securities, and (3) securities available-for-sale that are pledged to one or more secured parties who have the right to buy, sell, or re-pledge the collateral.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(b))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.

No definition available.

No definition available.