Disclosure Descriptive Information
   
Label: Reconciliation of Operating Profit (Loss) from Segments to Consolidated, by Reportable Segment [Hierarchy]
Name: ReconciliationOfOperatingProfitLossfromSegmentsToConsolidated
Parent Topic: SegmentReporting
Documentation: Disclosure of all significant reconciling items in the reconciliation of total profit or loss from reportable segments, to the entity's consolidated income before income taxes, extraordinary items, and discontinued operations.
Commentary: This disclosure uses a specific [Table] for information which is very similar to two other [Table]s (reconciliation of assets and reconciliation of operating income, reconciliation of other items). Yet the [Table] Statement [Table] is used on all three primary financial statements. Why is this not done consistently in both places?
Level: Detail
Information model: [Hierarchy]
Completion state: WIP
Status: QUESTION
Exemplar Viewer: ReconciliationOfOperatingProfitLossfromSegmentsToConsolidated
US GAAP XBRL Taxonomy Text Block: us-gaap:ReconciliationOfOperatingProfitLossFromSegmentsToConsolidatedTextBlock
US GAAP XBRL Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/SegmentReporting | Machine-readable | Human-readable
References to Accounting Standards Codification (ASC) for Concepts in Disclosure
Item Description Reference
1 FASB: Topic:280 Subtopic:10 Section:50 Paragraph:30 Subparagraph:(b) http://asc.fasb.org/extlink&oid=68060357&loc=d3e8906-108599
2 FASB: Topic:280 Subtopic:10 Section:50 Paragraph:31 http://asc.fasb.org/extlink&oid=68060357&loc=d3e8924-108599
Example of Disclosure: Machine-readable
Exemplars Available for Disclosure: Machine-Readable | Human-Readable
Entity Name and Text Block or Detailed Disclosure
CATERPILLAR INC TextBlock | CHEVRON CORP TextBlock | DUPONT E I DE NEMOURS & CO TextBlock | INTERNATIONAL BUSINESS MACHINES CORP TextBlock | Merck & Co. Inc. TextBlock | MICROSOFT CORP TextBlock | VERIZON COMMUNICATIONS INC TextBlock |
Prototype of Disclosure (Representation structure): Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Reconciliation of Operating Profit (Loss) from Segments to Consolidated, by Reportable Segment [Table] Table us-gaap:ReconciliationOfOperatingProfitLossFromSegmentsToConsolidatedTable
2 Consolidation Items [Axis] Axis us-gaap:ConsolidationItemsAxis
3 Consolidation Items [Domain] Member us-gaap:ConsolidationItemsDomain
4 Operating Segments [Member] Member us-gaap:OperatingSegmentsMember
5 Intersegment Eliminations [Member] Member us-gaap:IntersegmentEliminationMember
6 Segment Reconciling Items [Member] Member us-gaap:MaterialReconcilingItemsMember
7 Corporate, Non-Segment [Member] Member us-gaap:CorporateNonSegmentMember
8 Reportable Geographical Components [Member] Member us-gaap:ReportableGeographicalComponentsMember
9 Geography Eliminations [Member] Member us-gaap:GeographyEliminationsMember
10 Segments [Axis] Axis us-gaap:StatementBusinessSegmentsAxis
11 Segments [Domain] Member us-gaap:SegmentDomain
12 Other Segments [Member] Member us-gaap:AllOtherSegmentsMember
13 Corporate Segment [Member] Member us-gaap:CorporateMember
14 Corporate and Other [Member] Member us-gaap:CorporateAndOtherMember
15 Subsegments [Axis] Axis us-gaap:SubsegmentsAxis
16 Subsegments [Domain] Member us-gaap:SubsegmentsDomain
17 Subsegments Consolidation Items [Axis] Axis us-gaap:SubsegmentsConsolidationItemsAxis
18 Subsegments Consolidation Items [Domain] Member us-gaap:SubsegmentsConsolidationItemsDomain
19 Reportable Subsegments [Member] Member us-gaap:ReportableSubsegmentsMember
20 Intersubsegment Eliminations [Member] Member us-gaap:IntersubsegmentEliminationsMember
21 Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items] LineItems us-gaap:SegmentReportingReconcilingItemForOperatingProfitLossFromSegmentToConsolidatedLineItems
22 Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Hierarchy] Concept (ERROR) ERROR added:SegmentReportingReconcilingItemForOperatingProfitLossFromSegmentToConsolidatedHierarchy
23 Income (Loss) from Continuing Operations before Income Taxes, Extraordinary Items, Noncontrolling Interest Concept (Monetary) For Period Credit us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:ReconciliationOfOperatingProfitLossfromSegmentsToConsolidated rules-arcroles:disclosure-isSECType fro:DisclosureType
disclosures:ReconciliationOfOperatingProfitLossfromSegmentsToConsolidated rules-arcroles:disclosure-equivalentTextblock us-gaap:ReconciliationOfOperatingProfitLossFromSegmentsToConsolidatedTextBlock
disclosures:ReconciliationOfOperatingProfitLossfromSegmentsToConsolidated rules-arcroles:disclosure-hasConceptArrangementPattern fro:Hierarchy
Manual Disclosure Checklist Items
Item Level Disclosure Checklist Item Label Commentary Related

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Last updated: 5/3/2016 7:59:21 AM