The amount of cash, securities, or other assets held by a third-party trustee pursuant to the terms of an agreement which assets are available to be used by beneficiaries to that agreement only within the specific terms thereof and which agreement is expected to terminate more than one year from the balance sheet date (or operating cycle, if longer) at which time the assets held-in-trust will be released or forfeited.

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-Subparagraph (SX 210.4-08(b))
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-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Amount of cash and cash equivalent. Cash includes, but is not limited to, currency on hand, demand deposit with financial institution, and account with general characteristic of demand deposit. Cash equivalent includes, but is not limited to, short-term, highly liquid investment that is both readily convertible to known amount of cash and so near maturity that it presents insignificant risk of change in value because of change in interest rate.

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-Topic 210
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The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.

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-Topic 946
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-Subparagraph (SX 210.6-07(2)(a))
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-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Amount before accretion (amortization) of purchase discount (premium) of interest income on nonoperating securities.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
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-Topic 220
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-Subparagraph (SX 210.5-03(7)(b))
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-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

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-Topic 270
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