- DefinitionCarrying value as of the balance sheet date of payments made in excess of existing cash balances, which will be honored by the bank but reflected as a loan to the entity. Overdrafts generally have a very short time frame for correction or repayment and are therefore more similar to short-term bank financing than trade financing.
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
 -Publisher FASB
 -Name Accounting Standards Codification
 -Topic 470
 -SubTopic 10
 -Section 45
 -Paragraph 10
 -URI http://asc.fasb.org/extlink&oid=99376301&loc=d3e1243-112600
Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
 -Publisher FASB
 -Name Accounting Standards Codification
 -Topic 210
 -SubTopic 10
 -Section S99
 -Paragraph 1
 -Subparagraph (SX 210.5-02.20)
 -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682
| Name: | us-gaap_BankOverdrafts | 
| Namespace Prefix: | us-gaap_ | 
| Data Type: | xbrli:monetaryItemType | 
| Balance Type: | credit | 
| Period Type: | instant |