- DefinitionThe cash inflow from a long-term borrowing made from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from Advances from Affiliates.
Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
 -Publisher FASB
 -Name Accounting Standards Codification
 -Topic 230
 -SubTopic 10
 -Section 45
 -Paragraph 14
 -Subparagraph (b)
 -URI http://asc.fasb.org/extlink&oid=121586364&loc=d3e3255-108585
| Name: | us-gaap_ProceedsFromRelatedPartyDebt | 
| Namespace Prefix: | us-gaap_ | 
| Data Type: | xbrli:monetaryItemType | 
| Balance Type: | debit | 
| Period Type: | duration |