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Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).

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Carrying value as of the balance sheet date of obligations incurred and payable, which are not elsewhere specified in the taxonomy. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).

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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

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Amount for accounts payable to related parties. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

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-Subparagraph (SX 210.4-08.(k)(1))

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-Name Accounting Standards Codification

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

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-Subparagraph a

-Article 5

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

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-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.19(a)(5))

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 57

-Paragraph 2

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For unclassified balance sheet, amounts due from customers or clients for goods or services that have been delivered or sold in the normal course of business.

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-Name Regulation S-X (SX)

-Number 210

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-Subparagraph (SX 210.9-03.9)

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Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

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-Publisher FASB

-Name Statement of Financial Accounting Concepts (CON)

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Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation).

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-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 1

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 7

-Footnote 1

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

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-Section 45

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-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3044-108585

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

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-Paragraph 1

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6361293&loc=d3e6676-107765

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Cash

-URI http://asc.fasb.org/extlink&oid=6506951

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-Publisher FASB

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Amount due to other broker-dealers or clearing organizations for executing or clearing trades or orders.

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-Publisher AICPA

-Name Audit and Accounting Guide (AAG)

-Number AAG-BRD

-Chapter 4

-Paragraph 80

-Subparagraph Exhibit 4-8, 4

-IssueDate 2006-05-01

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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Sum of the carrying amounts as of the balance sheet date of all investments.

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Article 7

-Section 03

-Paragraph 1

-Subparagraph h

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

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-Paragraph 1

-Subparagraph (SX 210.7-03.1(h))

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Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.

Aspen Diversified Fund LLC 10-Q/A