Continuing Care Retirement Community, Refund Policy [Policy Text Block]

NameContinuingCareRetirementCommunitiesAdvanceFeesPolicyPolicyTextBlock
Namespacehttp://fasb.org/us-gaap/2021-01-31
Prefixus-gaap
Data typedtr-types:textBlockItemType
Period typeduration
Substitution Groupxbrli:item
BalanceNone
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Continuing Care Retirement Community, Refund Policy [Policy Text Block]en-UShttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
Disclosure of accounting policy for refund of fees by continuing care retirement community.en-UShttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

References

NameValueRole
elementCreationTaxonomyVersion2011http://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
ChangeDate2020-09http://fasb.org/srt/role/changeNote/changeNote
ModifiedReferencestruehttp://fasb.org/srt/role/changeNote/changeNote
ModifiedLabelstruehttp://fasb.org/srt/role/changeNote/changeNote
ModifiedDocumentationtruehttp://fasb.org/srt/role/changeNote/changeNote
PreviousDocumentationDisclosure of accounting policy for calculating advance fees which may include the entity's policy for (1) calculating the liability for the obligation to provide future services, (2) their refund policy for refundable fees, (3) the method of amortization of the liability for entrance fees that are refundable, and (4) the basis and method of amortization of deferred revenue related to entrance fees that are refundable if the contract holder's unit is reoccupied. Alternate captions include entrance fees and entrance fees and membership fees earned and cancellation penalties.http://fasb.org/srt/role/changeNote/changeNote
PublisherFASBhttp://www.xbrl.org/2003/role/disclosureRef
NameAccounting Standards Codificationhttp://www.xbrl.org/2003/role/disclosureRef
Topic954http://www.xbrl.org/2003/role/disclosureRef
SubTopic440http://www.xbrl.org/2003/role/disclosureRef
Section50http://www.xbrl.org/2003/role/disclosureRef
Paragraph1http://www.xbrl.org/2003/role/disclosureRef
Subparagraph(e)http://www.xbrl.org/2003/role/disclosureRef
URIhttp://asc.fasb.org/extlink&oid=6491277&loc=d3e6429-115629http://www.xbrl.org/2003/role/disclosureRef

Related Parent Concepts

NameRelation TypeRole
us-gaap:PolicyTextBlockAbstract
parent-childhttp://fasb.org/us-gaap/role/disclosure/ComprehensiveTextBlockList
us-gaap:HealthCareEntitiesPolicyPolicyTextBlock
parent-childhttp://fasb.org/us-gaap/role/disclosure/AccountingPolicies
us-gaap:ContinuingCareRetirementCommunitiesAbstract
parent-childhttp://fasb.org/us-gaap/role/disclosure/HealthCareOrganizations