- DefinitionThe entire disclosure for any allowance and reserve accounts (their beginning and ending balances, as well as a reconciliation by type of activity during the period). Alternatively, disclosure of the required information may be within the footnotes to the financial statements or a supplemental schedule to the financial statements.
 
+ ReferencesReference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher FASB
 -Name Accounting Standards Codification
 -Topic 235
 -SubTopic 10
 -Section S99
 -Paragraph 4
 -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690
Reference 2: http://www.xbrl.org/2003/role/presentationRef
 -Publisher SEC
 -Name Regulation S-X (SX)
 -Number 210
 -Section 09
 -Article 12
 
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