- DefinitionTabular disclosure of incentive payments in cash or stock or units paid during the accounting period to managing members or general partners of a limited liability corporation or limited partnership, as governed by the operating or partnership agreement. Disclosure may include identification of recipient, payments made, minimum distribution level, date payments are received, distributions per unit and per year, subsequent distribution amount and date.
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-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 72
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482689/260-10-45-72
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 73
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482689/260-10-45-73
Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 103
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482635/260-10-55-103
Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1
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