Taxonomy Viewer

Special Assessment Bond

Labels

References

Related Child Concepts

Related Parent Concepts

Name	SpecialAssessmentBond
Namespace	http://fasb.org/us-gaap/2022
Prefix	us-gaap
Data type	xbrli:monetaryItemType
Period type	instant
Substitution Group	xbrli:item
Balance	credit
Nillable	True
Abstract	False

Text	Lang	Role	Container role
Special Assessment Bond	en-US	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Special Assessment Bond, Total	en-US	http://www.xbrl.org/2003/role/totalLabel	http://www.xbrl.org/2003/role/link
Including the current and noncurrent portions, carrying value as of the balance sheet date of a type of municipal bond typically used to fund a development project. Also called special assessment limited liability bond, special district bond, special purpose bond, special tax bond and community development obligation. Interest owed to lenders is paid by taxes levied on the community benefiting from the particular bond-funded project. For example, if a bond of this sort was issued to pay for sidewalks to be repaved in a certain community, an additional tax would be levied on homeowners in the area benefiting from this project.	en-US	http://www.xbrl.org/2003/role/documentation	http://www.xbrl.org/2003/role/link

Name	Value	Role
elementCreationTaxonomyVersion	2008	http://fasb.org/us-gaap/role/tin/taxonomyImplementationNote
Publisher	FASB	http://fasb.org/us-gaap/role/ref/legacyRef
Name	Accounting Standards Codification	http://fasb.org/us-gaap/role/ref/legacyRef
Topic	210	http://fasb.org/us-gaap/role/ref/legacyRef
SubTopic	10	http://fasb.org/us-gaap/role/ref/legacyRef
Section	S99	http://fasb.org/us-gaap/role/ref/legacyRef
Paragraph	1	http://fasb.org/us-gaap/role/ref/legacyRef
Subparagraph	(SX 210.5-02(22))	http://fasb.org/us-gaap/role/ref/legacyRef
URI	https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682	http://fasb.org/us-gaap/role/ref/legacyRef
Publisher	FASB	http://fasb.org/us-gaap/role/ref/legacyRef
Name	Accounting Standards Codification	http://fasb.org/us-gaap/role/ref/legacyRef
Topic	944	http://fasb.org/us-gaap/role/ref/legacyRef
SubTopic	210	http://fasb.org/us-gaap/role/ref/legacyRef
Section	S99	http://fasb.org/us-gaap/role/ref/legacyRef
Paragraph	1	http://fasb.org/us-gaap/role/ref/legacyRef
Subparagraph	(SX 210.7-03(a)(16))	http://fasb.org/us-gaap/role/ref/legacyRef
URI	https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910	http://fasb.org/us-gaap/role/ref/legacyRef
Publisher	FASB	http://fasb.org/us-gaap/role/ref/legacyRef
Name	Accounting Standards Codification	http://fasb.org/us-gaap/role/ref/legacyRef
Topic	210	http://fasb.org/us-gaap/role/ref/legacyRef
SubTopic	10	http://fasb.org/us-gaap/role/ref/legacyRef
Section	S99	http://fasb.org/us-gaap/role/ref/legacyRef
Paragraph	1	http://fasb.org/us-gaap/role/ref/legacyRef
Subparagraph	(SX 210.5-02(19))	http://fasb.org/us-gaap/role/ref/legacyRef
URI	https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682	http://fasb.org/us-gaap/role/ref/legacyRef

	Name	Relation Type	Role
	Special Assessment Bond, Current `us-gaap:SpecialAssessmentBondCurrent`	summation-item	http://fasb.org/us-gaap/role/statement/StatementOfFinancialPositionUnclassified-DepositBasedOperations
	Special Assessment Bond, Noncurrent `us-gaap:SpecialAssessmentBondNoncurrent`	summation-item	http://fasb.org/us-gaap/role/statement/StatementOfFinancialPositionUnclassified-DepositBasedOperations

Browse through 12,486,109 XBRL objects!

Taxonomy Viewer

Statistics

XBRL Model Project

Name	Relation Type	Role
Long-Term Debt, Unclassified [Abstract] `us-gaap:LongTermDebtAbstract`	parent-child	http://fasb.org/us-gaap/role/statement/StatementOfFinancialPositionUnclassified-RealEstateOperations
Long-Term Debt, Unclassified [Abstract] `us-gaap:LongTermDebtAbstract`	domain-member	http://fasb.org/us-gaap/role/statement/StatementOfFinancialPositionUnclassified-RealEstateOperationsStatementTable
Long-Term Debt, Unclassified [Abstract] `us-gaap:LongTermDebtAbstract`	parent-child	http://fasb.org/us-gaap/role/statement/StatementOfFinancialPositionUnclassified-DepositBasedOperations
Long-Term Debt `us-gaap:LongTermDebt`	summation-item	http://fasb.org/us-gaap/role/statement/StatementOfFinancialPositionUnclassified-DepositBasedOperations
Long-Term Debt, Unclassified [Abstract] `us-gaap:LongTermDebtAbstract`	domain-member	http://fasb.org/us-gaap/role/statement/StatementOfFinancialPositionUnclassified-DepositBasedOperationsStatementTable
Long-Term Debt, Unclassified [Abstract] `us-gaap:LongTermDebtAbstract`	parent-child	http://fasb.org/us-gaap/role/statement/StatementOfFinancialPositionUnclassified-InvestmentBasedOperations
Long-Term Debt, Unclassified [Abstract] `us-gaap:LongTermDebtAbstract`	domain-member	http://fasb.org/us-gaap/role/statement/StatementOfFinancialPositionUnclassified-InvestmentBasedOperationsStatementTable
Long-Term Debt, Unclassified [Abstract] `us-gaap:LongTermDebtAbstract`	parent-child	http://fasb.org/us-gaap/role/statement/StatementOfFinancialPositionUnclassified-SecuritiesBasedOperations
Long-Term Debt, Unclassified [Abstract] `us-gaap:LongTermDebtAbstract`	domain-member	http://fasb.org/us-gaap/role/statement/StatementOfFinancialPositionUnclassified-SecuritiesBasedOperationsStatementTable
Special Assessment Bond [Abstract] `us-gaap:SpecialAssessmentBondCurrentAndNoncurrentAbstract`	parent-child	http://fasb.org/us-gaap/role/disclosure/Debt