Disclosure Descriptive Information |
Label: | Reconciliation of Revenue from Segments to Consolidated, by Reportable Segment [Hierarchy] |
Name: | ReconciliationOfRevenuefromSegmentsToConsolidated |
Parent Topic: | SegmentReporting |
Documentation: | Disclosure of all significant reconciling items in the reconciliation of total revenues from reportable segments to the entity's consolidated revenues. |
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: | ReconciliationOfRevenuefromSegmentsToConsolidated |
US GAAP XBRL Taxonomy Text Block: | us-gaap:ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock |
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 |
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1 | FASB: Topic:280 Subtopic:10 Section:50 Paragraph:30 Subparagraph:(a) | 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 | INTERNATIONAL BUSINESS MACHINES CORP TextBlock | MICROSOFT CORP TextBlock | VERIZON COMMUNICATIONS INC TextBlock | |
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Prototype of Disclosure (Representation structure): Machine Readable |
Line | Label | Object Class (Data type) | Period Type | Balance | Report Element Name |
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1 | Reconciliation of Revenue from Segments to Consolidated, by Reportable Segment [Table] | Table | us-gaap:ReconciliationOfRevenueFromSegmentsToConsolidatedTable | ||
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 | Segment Reporting, Revenue Reconciling Item [Line Items] | LineItems | us-gaap:SegmentReportingRevenueReconcilingItemLineItems | ||
22 | Segment Reporting, Revenue Reconciling Item [Hierarchy] | Concept (ERROR) | ERROR | added:SegmentReportingRevenueReconcilingItemHierarchy | |
23 | Revenues | Concept (Monetary) | For Period | Credit | us-gaap:Revenues |
Business Rules for Disclosure: Machine-Readable |
From | Arcrole (predicate) | To |
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disclosures:ReconciliationOfRevenuefromSegmentsToConsolidated | rules-arcroles:disclosure-isSECType | fro:DisclosureType |
disclosures:ReconciliationOfRevenuefromSegmentsToConsolidated | rules-arcroles:disclosure-equivalentTextblock | us-gaap:ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock |
disclosures:ReconciliationOfRevenuefromSegmentsToConsolidated | rules-arcroles:disclosure-hasConceptArrangementPattern | fro:Hierarchy |
disclosures:ReconciliationOfRevenuefromSegmentsToConsolidated | rules-arcroles:disclosure-requiresAxis | us-gaap:StatementBusinessSegmentsAxis |
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