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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