Disclosure Descriptive Information |
Label: | Property, Plant and Equipment, Net, by Type [Roll Up] |
Name: | PropertyPlantAndEquipmentNetByTypeRollUp |
Parent Topic: | PropertyPlantAndEquipment |
Documentation: | Roll up of details of property, plant, and equpment, net, by type. Disclosure of physical assets used in the normal conduct of business and not intended for resale. |
Commentary: | Most of the time, economic entities report the NET total of PPE. Occasionaly economic entities report the GROSS as the total of PPE. Are different text blocks needed for the GROSS and NET totals? |
Status: | Merge |
US GAAP XBRL Taxonomy Text Block: | us-gaap:PropertyPlantAndEquipmentTextBlock |
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/PropertyPlantAndEquipment | XML | HTML |
References to Accounting Standards Codification (ASC) |
Item | Description | Reference |
---|---|---|
1 | FASB: Topic:210 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SX 210.5-02.13) | http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 |
2 | FASB: Topic:360 Subtopic:10 Section:50 Paragraph:1 | http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 |
Example Disclosure |
Prototype of Disclosure |
Line | Label | Object Class (Data type) | Period Type | Balance | Report Element Name |
---|---|---|---|---|---|
1 | Property and Equipment | Concept (Text/String) | For Period | us-gaap:PropertyPlantAndEquipmentNetByTypeAbstract | |
2 | Property and Equipment gross | Concept (Monetary) | As Of | Debit | us-gaap:PropertyPlantAndEquipmentGross |
3 | Less accumulated depreciation and amortization | Concept (Monetary) | As Of | Credit | us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment |
4 | Property and equipment, net | Concept (Monetary) | As Of | Debit | us-gaap:PropertyPlantAndEquipmentNet |
Business Rules Summary |
From | Arcrole (predicate) | To |
---|---|---|
disclosures:PropertyPlantAndEquipmentNetByTypeRollUp | rules-arcroles:disclosure-equivalentTextblock | us-gaap:PropertyPlantAndEquipmentTextBlock |
disclosures:PropertyPlantAndEquipmentNetByTypeRollUp | rules-arcroles:disclosure-hasConceptArrangementPattern | fro:RollUp |
disclosures:PropertyPlantAndEquipmentNetByTypeRollUp | rules-arcroles:disclosure-requiresConcept | us-gaap:PropertyPlantAndEquipmentNet |
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