CompanyIQ Risk Factors, Accounting Standards, and MD&A Data Dictionary
DATA POINTS YEARS
OVERVIEW OF DISCLOSED RISK FACTORS 2015-YTD
Number of Risk Factors 2015-YTD
Number of Risk Factors Added Compared to Prior Years 2015-YTD
Number of Risk Factors Removed Compared to Prior Years 2015-YTD
RISK FACTORS DISCLOSED BY CATEGORY 2015-YTD
Company Reputation 2015-YTD
Consumer Power Growth and Strategy 2015-YTD
COVID-19 2015-YTD
Cybersecurity 2015-YTD
Government and Regulation 2015-YTD
Human Capital – Labor Relations 2015-YTD
Innovation and Competitiveness 2015-YTD
Litigation and Legal Liability 2015-YTD
Supply Chain and Third Party 2015-YTD
Talent & Key Personnel 2015-YTD
BENCHMARKED YEAR-OVER-YEAR CHANGES IN RISK FACTORS BY CATEGORY 2015-YTD
Company Reputation 2015-YTD
Consumer Power Growth and Strategy 2015-YTD
COVID-19 2015-YTD
Cybersecurity 2015-YTD
Government and Regulation 2015-YTD
Human Capital – Labor Relations 2015-YTD
Innovation and Competitiveness 2015-YTD
Litigation and Legal Liability 2015-YTD
Supply Chain and Third Party 2015-YTD
Talent & Key Personnel 2015-YTD
DISCLOSURES RELATED TO FASB ACCOUNTING STANDARDS 2015-YTD
Accounting Changes and Error Corrections – ASC 205 2015-YTD
Agriculture 2015-YTD
Airlines 2015-YTD
Asset Retirement and Environmental Obligations – ASC 410 2015-YTD
Balance Sheet – ASC 210 2015-YTD
Business Combinations – ASC 805 2015-YTD
Cash and Cash Equivalents 2015-YTD
Changing Prices 2015-YTD
Collaborative Arrangements – ASC 808 2015-YTD
Commitments 2015-YTD
Compensation – General 2015-YTD
Compensation – Nonretirement Postemployment Benefits – ASC 712 2015-YTD
Compensation – Retirement Benefits – 715 2015-YTD
Compensation – Stock Compensation – 718 2015-YTD
Consolidation – ASC 810 2015-YTD
Contingencies – ASC 450 2015-YTD
Contractors – Construction 2015-YTD
Contractors – Federal Government 2015-YTD
Cost of Sales and Services 2015-YTD
Debt – ASC 470 2015-YTD
Deferred Revenue 2015-YTD
Derivatives and Hedging – 815 2015-YTD
Development Stage Entities 2015-YTD
Distinguishing Liabilities From Equity – ASC 480 2015-YTD
Earnings Per Share – ASC 260 2015-YTD
Entertainment – Broadcasters – ASC 920 2015-YTD
Entertainment – Cable Television 2015-YTD
Entertainment – Casinos 2015-YTD
Entertainment – Films 2015-YTD
Entertainment – Music 2015-YTD
Equity – ASC 505 2015-YTD
Exit or Disposal Cost Obligations – ASC 420 2015-YTD
Extractive Activities – Mining 2015-YTD
Extractive Activities – Oil and Gas 2015-YTD
Fair Value Measurement – 820 2015-YTD
Financial Instruments – 825 2015-YTD
Financial Instruments – Credit Losses – 326 2015-YTD
Financial Services – Brokers and Dealers 2015-YTD
Financial Services – Depository and Lending – ASC 942 2015-YTD
Financial Services – Insurance – ASC 944 2015-YTD
Financial Services – Investment Companies – ASC 946 2015-YTD
Financial Services – Mortgage Banking 2015-YTD
Foreign Currency Matters – ASC 830 2015-YTD
Franchisors 2015-YTD
Generally Accepted Accounting Principles 2015-YTD
Guarantees – ASC 460 2015-YTD
Health Care Entities 2015-YTD
Income Statement 2015-YTD
Income Statement – Reporting Comprehensive Income – ASC 220 2015-YTD
Income Taxes – 740 2015-YTD
Intangibles – Goodwill and Other – 350 2015-YTD
Interest – ASC 835 2015-YTD
Interim Reporting 2015-YTD2015-YTD
Inventory – ASC 330 2015-YTD
Investments – Debt and Equity Securities – ASC 320 2015-YTD
Investments – Equity Method and Joint Ventures – ASC 323 2015-YTD
Investments – Equity Securities – ASC 321 2015-YTD
Investments – Other – ASC 325 2015-YTD
Leases – ASC 840, ASC 842 2015-YTD
Liabilities 2015-YTD
Limited Liability Entities 2015-YTD
Nonmonetary Transactions 2015-YTD
Not-For-Profit Entities – ASC 958 2015-YTD
Notes to Financial Statements 2015-YTD
Other Assets and Deferred Costs – ASC 340 2015-YTD
Other Expenses 2015-YTD
Other Income – ASC 610 2015-YTD
Personal Financial Statements 2015-YTD
Plan Accounting – Defined Benefit Pension Plans 2015-YTD
Plan Accounting – Defined Contribution Pension Plans 2015-YTD
Plan Accounting – Health and Welfare Benefit Plans 2015-YTD
Presentation of Financial Statements – ASC 205 2015-YTD
Property, Plant, and Equipment – ASC 360 2015-YTD
Real Estate – Common Interest Realty Associations 2015-YTD
Real Estate – General – ASC 970 2015-YTD
Real Estate – Real Estate Investment Trusts 2015-YTD
Real Estate – Retail Land 2015-YTD
Real Estate – Time-Sharing Activities 2015-YTD
Receivables – ASC 310 2015-YTD
Receivables – ASC 310 Reference Rate Reform – 848 2015-YTD
Regulated Operations – ASC 980 2015-YTD
Related Party Disclosures 2015-YTD
Reorganizations – ASC 825 2015-YTD
Research and Development – ASC 730 2015-YTD
Revenue From Contracts With Customers – 606 2015-YTD
Revenue Recognition – ASC 605 2015-YTD
Risks and Uncertainties 2015-YTD
Segment Reporting – ASC 280 2015-YTD
Service Concession Arrangements – ASC 853 2015-YTD
Software – ASC 985 2015-YTD
Statement of Cash Flows – ASC 230 2015-YTD
Statement of Shareholder Equity 2015-YTD
Subsequent Events 2015-YTD
Transfers and Servicing – ASC 860 2015-YTD
U.S. Steamship Entities 2015-YTD
MD&A CHANGES 2015-YTD
Quarter-by-Quarter 10-Q Management and Discussion Analysis (MD&A) Text Changes 2015-YTD

CompanyIQ® Risk Factors, MD&A,
and FASB Accounting Standards Disclosures
Data Dictionary

DATA POINTS YEARS
OVERVIEW OF DISCLOSED RISK FACTORS 2015-YTD
Number of Risk Factors 2015-YTD
Number of Risk Factors Added Compared to Prior Years 2015-YTD
Number of Risk Factors Removed Compared to Prior Years 2015-YTD
RISK FACTORS DISCLOSED BY CATEGORY 2015-YTD
Company Reputation 2015-YTD
Consumer Power Growth and Strategy 2015-YTD
COVID-19 2015-YTD
Cybersecurity 2015-YTD
Government and Regulation 2015-YTD
Human Capital - Labor Relations 2015-YTD
Innovation and Competitiveness 2015-YTD
Litigation and Legal Liability 2015-YTD
Supply Chain and Third Party 2015-YTD
Talent & Key Personnel 2015-YTD
BENCHMARKED YEAR-OVER-YEAR CHANGES IN RISK FACTORS BY CATEGORY 2015-YTD
Company Reputation 2015-YTD
Consumer Power Growth and Strategy 2015-YTD
COVID-19 2015-YTD
Cybersecurity 2015-YTD
Government and Regulation 2015-YTD
Human Capital - Labor Relations 2015-YTD
Innovation and Competitiveness 2015-YTD
Litigation and Legal Liability 2015-YTD
Supply Chain and Third Party 2015-YTD
Talent & Key Personnel 2015-YTD
DISCLOSURES RELATED TO FASB ACCOUNTING STANDARDS 2015-YTD
Accounting Changes and Error Corrections - ASC 205 2015-YTD
Agriculture 2015-YTD
Airlines 2015-YTD
Asset Retirement and Environmental Obligations - ASC 410 2015-YTD
Balance Sheet - ASC 210 2015-YTD
Business Combinations - ASC 805 2015-YTD
Cash and Cash Equivalents 2015-YTD
Changing Prices 2015-YTD
Collaborative Arrangements - ASC 808 2015-YTD
Commitments 2015-YTD
Compensation - General 2015-YTD
Compensation - Nonretirement Postemployment Benefits - ASC 712 2015-YTD
Compensation - Retirement Benefits - 715 2015-YTD
Compensation - Stock Compensation - 718 2015-YTD
Consolidation - ASC 810 2015-YTD
Contingencies - ASC 450 2015-YTD
Contractors - Construction 2015-YTD
Contractors - Federal Government 2015-YTD
Cost of Sales and Services 2015-YTD
Debt - ASC 470 2015-YTD
Deferred Revenue 2015-YTD
Derivatives and Hedging - 815 2015-YTD
Development Stage Entities 2015-YTD
Distinguishing Liabilities From Equity - ASC 480 2015-YTD
Earnings Per Share - ASC 260 2015-YTD
Entertainment - Broadcasters - ASC 920 2015-YTD
Entertainment - Cable Television 2015-YTD
Entertainment - Casinos 2015-YTD
Entertainment - Films 2015-YTD
Entertainment - Music 2015-YTD
Equity - ASC 505 2015-YTD
Exit or Disposal Cost Obligations - ASC 420 2015-YTD
Extractive Activities - Mining 2015-YTD
Extractive Activities - Oil and Gas 2015-YTD
Fair Value Measurement - 820 2015-YTD
Financial Instruments - 825 2015-YTD
Financial Instruments - Credit Losses - 326 2015-YTD
Financial Services - Brokers and Dealers 2015-YTD
Financial Services - Depository and Lending - ASC 942 2015-YTD
Financial Services - Insurance - ASC 944 2015-YTD
Financial Services - Investment Companies - ASC 946 2015-YTD
Financial Services - Mortgage Banking 2015-YTD
Foreign Currency Matters - ASC 830 2015-YTD
Franchisors 2015-YTD
Generally Accepted Accounting Principles 2015-YTD
Guarantees - ASC 460 2015-YTD
Health Care Entities 2015-YTD
Income Statement 2015-YTD
Income Statement - Reporting Comprehensive Income - ASC 220 2015-YTD
Income Taxes - 740 2015-YTD
Intangibles - Goodwill and Other - 350 2015-YTD
Interest - ASC 835 2015-YTD
Interim Reporting 2015-YTD2015-YTD
Inventory - ASC 330 2015-YTD
Investments - Debt and Equity Securities - ASC 320 2015-YTD
Investments - Equity Method and Joint Ventures - ASC 323 2015-YTD
Investments - Equity Securities - ASC 321 2015-YTD
Investments - Other - ASC 325 2015-YTD
Leases - ASC 840, ASC 842 2015-YTD
Liabilities 2015-YTD
Limited Liability Entities 2015-YTD
Nonmonetary Transactions 2015-YTD
Not-For-Profit Entities - ASC 958 2015-YTD
Notes to Financial Statements 2015-YTD
Other Assets and Deferred Costs - ASC 340 2015-YTD
Other Expenses 2015-YTD
Other Income - ASC 610 2015-YTD
Personal Financial Statements 2015-YTD
Plan Accounting - Defined Benefit Pension Plans 2015-YTD
Plan Accounting - Defined Contribution Pension Plans 2015-YTD
Plan Accounting - Health and Welfare Benefit Plans 2015-YTD
Presentation of Financial Statements - ASC 205 2015-YTD
Property, Plant, and Equipment - ASC 360 2015-YTD
Real Estate - Common Interest Realty Associations 2015-YTD
Real Estate - General - ASC 970 2015-YTD
Real Estate - Real Estate Investment Trusts 2015-YTD
Real Estate - Retail Land 2015-YTD
Real Estate - Time-Sharing Activities 2015-YTD
Receivables - ASC 310 2015-YTD
Receivables - ASC 310 Reference Rate Reform - 848 2015-YTD
Regulated Operations - ASC 980 2015-YTD
Related Party Disclosures 2015-YTD
Reorganizations - ASC 825 2015-YTD
Research and Development - ASC 730 2015-YTD
Revenue From Contracts With Customers - 606 2015-YTD
Revenue Recognition - ASC 605 2015-YTD
Risks and Uncertainties 2015-YTD
Segment Reporting - ASC 280 2015-YTD
Service Concession Arrangements - ASC 853 2015-YTD
Software - ASC 985 2015-YTD
Statement of Cash Flows - ASC 230 2015-YTD
Statement of Shareholder Equity 2015-YTD
Subsequent Events 2015-YTD
Transfers and Servicing - ASC 860 2015-YTD
U.S. Steamship Entities 2015-YTD
MD&A CHANGES 2015-YTD
Quarter-by-Quarter 10-Q Management and Discussion Analysis (MD&A) Text Changes 2015-YTD