Disclosure Descriptive Information
   
Label: Leases of Lessor Note [Note Level]
Name: LeasesOfLessorDisclosure
Parent Topic: LeasesOperating
Documentation: Entire footnote for lessor entity's leasing arrangements for operating, capital and leveraged leases.
Commentary:
Level: NoteLevel
Information model: [Level 1 Text Block]
Completion state: Completed
Status: Test set
Exemplar Viewer: LeasesOfLessorDisclosure
US GAAP XBRL Taxonomy Text Block: us-gaap:LeasesOfLessorDisclosureTextBlock
US GAAP XBRL Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/Leases | Machine-readable | Human-readable

References to Accounting Standards Codification (ASC) for Concepts in Disclosure
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 of Disclosure: Machine-readable
Exemplars Available for Disclosure: Machine-Readable | Human-Readable
Entity Name and Text Block or Detailed Disclosure
CISCO SYSTEMS, INC. TextBlock | HEWLETT PACKARD CO TextBlock | MCDONALDS CORP TextBlock |

Prototype of Disclosure (Representation structure): Machine Readable
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 for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:LeasesOfLessorDisclosure rules-arcroles:disclosure-isSECType fro:DisclosureType
disclosures:LeasesOfLessorDisclosure rules-arcroles:disclosure-equivalentTextblock us-gaap:LeasesOfLessorDisclosureTextBlock
disclosures:LeasesOfLessorDisclosure rules-arcroles:disclosure-hasConceptArrangementPattern fro:Level1TextBlock

Manual Disclosure Checklist Items
Item Level Disclosure Checklist Item Label Commentary Related


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Last updated: 5/3/2016 7:59:23 AM