Disclosure Descriptive Information |
Label: | Leases of Lessor Disclosure [Note Level] |
Name: | LeasesOfLessorDisclosure |
Parent Topic: | LeasesOperating |
Documentation: | Entire footnote for lessor entity's leasing arrangements for operating, capital and leveraged leases. |
Commentary: | |
Status: | |
US GAAP XBRL Taxonomy Text Block: | us-gaap:LeasesOfLessorDisclosureTextBlock |
Human Readable Examples: | List of human readable examples |
Machine Readable Examples: | List of machine readable examples |
Business rules (machine readable): | XBRL Definition Relations |
US GAAP XBRL Taxonomy Network: | http://fasb.org/us-gaap/role/disclosure/Leases | XML | HTML |
References to Accounting Standards Codification (ASC) |
Item | Description | Reference |
---|---|---|
1 | FASB: Topic:840 Subtopic:10 Section:50 Paragraph:4 | http://asc.fasb.org/extlink&oid=6452767&loc=d3e37045-112695 |
2 | FASB: Topic:840 Subtopic:10 Section:55 Paragraph:47 | http://asc.fasb.org/extlink&oid=6584217&loc=d3e38847-112698 |
3 | FASB: Topic:840 Subtopic:20 Section:45 Paragraph:2 | http://asc.fasb.org/extlink&oid=6453916&loc=d3e41457-112716 |
4 | FASB: Topic:840 Subtopic:20 Section:45 Paragraph:3 | http://asc.fasb.org/extlink&oid=6453916&loc=d3e41460-112716 |
5 | FASB: Topic:840 Subtopic:20 Section:50 Paragraph:4 | http://asc.fasb.org/extlink&oid=6454179&loc=d3e41551-112718 |
6 | FASB: Topic:840 Subtopic:30 Section:50 Paragraph:4 | http://asc.fasb.org/extlink&oid=25496975&loc=d3e45377-112738 |
7 | FASB: Topic:840 Subtopic:30 Section:50 Paragraph:5 | http://asc.fasb.org/extlink&oid=25496975&loc=d3e45424-112738 |
8 | FASB: Topic:840 Subtopic:30 Section:50 Paragraph:6 | http://asc.fasb.org/extlink&oid=25496975&loc=d3e45437-112738 |
Example Disclosure |
Prototype of Disclosure |
Line | Label | Object Class (Data type) | Period Type | Balance | Report Element Name |
---|---|---|---|---|---|
1 | Financing Receivables and Operating Leases | Abstract | us-gaap:LeasesAbstract | ||
2 | Financing Receivables and Operating Leases | Concept (Text Block (HTML)) | For Period | us-gaap:LeasesOfLessorDisclosureTextBlock |
Business Rules Summary |
From | Arcrole (predicate) | To |
---|---|---|
disclosures:LeasesOfLessorDisclosure | rules-arcroles:disclosure-equivalentTextblock | us-gaap:LeasesOfLessorDisclosureTextBlock |
disclosures:LeasesOfLessorDisclosure | rules-arcroles:disclosure-hasConceptArrangementPattern | fro:TextBlock |
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