Index Index

Treasury Stock Reissued at Lower than Repurchase Price

NameTreasuryStockReissuedAtLowerThanRepurchasePrice
Namespacehttp://fasb.org/us-gaap/2021-01-31
Prefixus-gaap
Data typexbrli:monetaryItemType
Period typeduration
Substitution Groupxbrli:item
Balancedebit
NillableTrue
AbstractFalse

Labels

TextLangRoleContainer role
Treasury Stock Reissued at Lower than Repurchase Priceen-UShttp://www.xbrl.org/2003/role/labelhttp://www.xbrl.org/2003/role/link
In cases when treasury stock is reissued at a price lower than the cost to repurchase, the excess difference between the selling price and cost to repurchase is charged against retained earnings (assuming that all APIC arising from treasury stock transactions has first been exhausted).en-UShttp://www.xbrl.org/2003/role/documentationhttp://www.xbrl.org/2003/role/link

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Related Parent Concepts

NameRelation TypeRole
us-gaap:TreasuryStockTransactionsExcludingValueOfSharesReissuedAbstract
parent-childhttp://fasb.org/us-gaap/role/statement/StatementOfShareholdersEquityAndOtherComprehensiveIncome
us-gaap:StockholdersEquityPeriodIncreaseDecrease
summation-itemhttp://fasb.org/us-gaap/role/statement/StatementOfShareholdersEquityAndOtherComprehensiveIncome
us-gaap:TreasuryStockTransactionsExcludingValueOfSharesReissuedAbstract
domain-memberhttp://fasb.org/us-gaap/role/statement/StatementOfShareholdersEquityAndOtherComprehensiveIncomeStatementTable
us-gaap:EquityClassOfTreasuryStockLineItems
parent-childhttp://fasb.org/us-gaap/role/disclosure/Equity
us-gaap:EquityClassOfTreasuryStockLineItems
domain-memberhttp://fasb.org/us-gaap/role/disclosure/EquityClassOfTreasuryStockTable

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