hedge_designation

ASU 2017-12 hedge designations allowed in conjunction with partial-term hedging election in ASC 815-20-25-12b(2)(ii). These designations are described in ASC 815-20-25-12A and 815-25-35-13B.

cash_flows

Designation for cash flow hedges.

last_of_layer

Designation for last-of-layer hedges.

For additional details refer to:

• https://asc.fasb.org/1943274/2147480682/815-20-25-12A
• https://asc.fasb.org/1943274/2147480295/815-25-35-13B