Employee Stock Ownership Plan (ESOP), Classification of Dividends

NameEmployeeStockOwnershipPlanESOPClassificationOfDividends
Namespacehttp://fasb.org/us-gaap/2021-01-31
Prefixus-gaap
Data typexbrli:stringItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Employee Stock Ownership Plan (ESOP), Classification of Dividendsen-UShttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Describes the entity's reporting of dividends on ESOP shares. For unallocated shares, describe the reduction of debt, reduction of accrued interest payable, or the increase of compensation cost. For allocated shares, describe the charge to retained earnings.en-UShttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
elementCreationTaxonomyVersion2008http://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
SourceNameReference Project:Taxonomy Technical Improvementhttp://fasb.org/srt/role/changeNote/changeNote
TaxonomyVersion2021http://fasb.org/srt/role/changeNote/changeNote
ChangeDate2020-10http://fasb.org/srt/role/changeNote/changeNote
ModifiedReferencestruehttp://fasb.org/srt/role/changeNote/changeNote
PublisherFASBhttp://fasb.org/us-gaap/role/ref/legacyRef
NameAccounting Standards Codificationhttp://fasb.org/us-gaap/role/ref/legacyRef
Topic718http://fasb.org/us-gaap/role/ref/legacyRef
SubTopic40http://fasb.org/us-gaap/role/ref/legacyRef
Section50http://fasb.org/us-gaap/role/ref/legacyRef
Paragraph1http://fasb.org/us-gaap/role/ref/legacyRef
Subparagraph(b)http://fasb.org/us-gaap/role/ref/legacyRef
URIhttp://asc.fasb.org/extlink&oid=109244661&loc=d3e17540-113929http://fasb.org/us-gaap/role/ref/legacyRef

Related Parent Concepts

NameRelation TypeRole
us-gaap:EmployeeStockOwnershipPlanESOPPolicy
parent-childhttp://fasb.org/us-gaap/role/disclosure/AccountingPolicies