Disclosure Descriptive Information
   
Label: Fresh-Start Adjustments, by Adjustment Type [Abstract]
Name: FreshStartAdjustments
Parent Topic: Reorganizations
Documentation: Disclosure of description and amounts of adjustments to historical balance sheet to arrive at fresh-start amounts following bankruptcy and reorganization with a different owner by fresh-start adjustment type.
Commentary:
Level: Detail
Information model: [Abstract]
Completion state: WIP
Status:
Exemplar Viewer: FreshStartAdjustments
US GAAP XBRL Taxonomy Text Block: us-gaap:ScheduleOfFreshStartAdjustmentsTextBlock
US GAAP XBRL Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/Reorganizations | Machine-readable | Human-readable
References to Accounting Standards Codification (ASC) for Concepts in Disclosure
Item Description Reference
1 FASB: Topic:852 Subtopic:10 Section:50 Paragraph:7 Subparagraph:(a)-(b) http://asc.fasb.org/extlink&oid=6918054&loc=SL2890621-112765
2 FASB: Topic:852 Subtopic:10 Section:55 Paragraph:10 http://asc.fasb.org/extlink&oid=34712771&loc=d3e56426-112766
Example of Disclosure: Machine-readable
Exemplars Available for Disclosure: Machine-Readable | Human-Readable
Entity Name and Text Block or Detailed Disclosure
AMBAC FINANCIAL GROUP INC TextBlock | BIOVEST INTERNATIONAL INC TextBlock | Healthcare Corp of America TextBlock | Pernix Group, Inc. TextBlock | ROCKY MOUNTAIN CHOCOLATE FACTORY INC TextBlock |
Prototype of Disclosure (Representation structure): Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Fresh-Start Adjustments [Table] Table us-gaap:FreshStartAdjustmentsTable
2 Fresh-Start Adjustments [Axis] Axis us-gaap:FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis
3 Type of Fresh-Start Adjustment [Domain] Member us-gaap:TypeOfFreshStartAdjustmentDomain
4 Discharge of Debt [Member] Member us-gaap:DischargeOfDebtMember
5 Exchange of Stock for Stock [Member] Member us-gaap:ExchangeOfStockForStockMember
6 Revaluation of Assets [Member] Member us-gaap:RevaluationOfAssetsMember
7 Revaluation of Liabilities [Member] Member us-gaap:RevaluationOfLiabilitiesMember
8 Fresh-Start Adjustment [Line Items] LineItems us-gaap:FreshStartAdjustmentLineItems
9 Fresh-Start Adjustment, Description [Hierarchy] Concept (Text/String) For Period added:FreshStartAdjustmentIncreaseDecreaseAssetsAbstract
10 Fresh-Start Adjustment, Description Concept (Text/String) For Period us-gaap:FreshStartAdjustmentDescription
11 Fresh-Start Adjustment, Increase (Decrease), Assets [Abstract] Concept (Text/String) For Period us-gaap:FreshStartAdjustmentIncreaseDecreaseAssetsAbstract
12 Fresh-Start Adjustment, Increase (Decrease), Current Assets [Abstract] Concept (Text/String) For Period us-gaap:FreshStartAdjustmentIncreaseDecreaseCurrentAssetsAbstract
13 Fresh-Start Adjustment, Increase (Decrease), Cash and Cash Equivalents Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreaseCashAndCashEquivalents
14 Fresh-Start Adjustment, Increase (Decrease), Restricted Cash and Cash Equivalents, Current Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreaseRestrictedCashAndCashEquivalentsCurrent
15 Fresh-Start Adjustment, Increase (Decrease), Short-term Investments Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreaseShortTermInvestments
16 Fresh-Start Adjustment, Increase (Decrease), Receivables, Net Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreaseReceivablesNet
17 Fresh-Start Adjustment, Increase (Decrease), Inventories Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreaseInventories
18 Fresh-Start Adjustment, Increase (Decrease), Deferred Income Tax Assets, Current Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreaseDeferredIncomeTaxAssetsCurrent
19 Fresh-Start Adjustment, Increase (Decrease), Prepaid and Other Current Assets Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreasePrepaidAndOtherCurrentAssets
20 Fresh-Start Adjustment, Increase (Decrease), Current Assets, Total Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreaseCurrentAssets
21 Fresh-Start Adjustment, Increase (Decrease), Property and Equipment, Net [Abstract] Concept (Text/String) For Period us-gaap:FreshStartAdjustmentIncreaseDecreasePropertyAndEquipmentNetAbstract
22 Fresh-Start Adjustment, Increase (Decrease), Land Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreaseLand
23 Fresh-Start Adjustment, Increase (Decrease), Buildings and Improvements Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreaseBuildingsAndImprovements
24 Fresh-Start Adjustment, Increase (Decrease), Equipment Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreaseEquipment
25 Fresh-Start Adjustment, Increase (Decrease), Furniture and Fixtures Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreaseFurnitureAndFixtures
26 Fresh-Start Adjustment, Increase (Decrease), Leasehold Improvements Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreaseLeaseholdImprovements
27 Fresh-Start Adjustment, Increase (Decrease), Other Property and Equipment Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreaseOtherPropertyAndEquipment
28 Fresh-Start Adjustment, Increase (Decrease), Property under Capital Lease Arrangements Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreasePropertyUnderCapitalLeaseArrangements
29 Fresh-Start Adjustment, Increase (Decrease), Accumulated Depreciation and Amortization Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreaseAccumulatedDepreciationAndAmortization
30 Fresh-Start Adjustment, Increase (Decrease), Property and Equipment, Net, Total Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreasePropertyAndEquipmentNet
31 Fresh-Start Adjustment, Increase (Decrease), Other Assets [Abstract] Concept (Text/String) For Period us-gaap:FreshStartAdjustmentIncreaseDecreaseOtherAssetsAbstract
32 Fresh-Start Adjustment, Increase (Decrease), Investments Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreaseInvestments
33 Fresh-Start Adjustment, Increase (Decrease), Amortizable Intangible Assets Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreaseAmortizableIntangibleAssets
34 Fresh-Start Adjustment, Increase (Decrease), Nonamortizable Intangible Assets Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreaseNonamortizableIntangibleAssets
35 Fresh-Start Adjustment, Increase (Decrease), Restricted Cash and Cash Equivalents, Noncurrent Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreaseRestrictedCashAndCashEquivalentsNoncurrent
36 Fresh-Start Adjustment, Increase (Decrease), Deferred Income Tax Assets, Noncurrent Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreaseDeferredIncomeTaxAssetsNoncurrent
37 Fresh-Start Adjustment, Increase (Decrease), Goodwill Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreaseGoodwill
38 Fresh-Start Adjustment, Increase (Decrease), Reorganization Value in Excess of Amounts Allocable to Identifiable Assets Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreaseReorganizationValueInExcessOfAmountsAllocableToIdentifiableAssets
39 Fresh-Start Adjustment, Increase (Decrease), Deferred Financing Costs Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreaseDeferredFinancingCosts
40 Fresh-Start Adjustment, Increase (Decrease), Other Assets, Noncurrent Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreaseOtherAssetsNoncurrent
41 Fresh-Start Adjustment, Increase (Decrease), Other Assets, Total Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreaseOtherAssets
42 Fresh-Start Adjustment, Increase (Decrease), Assets, Total Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreaseAssets
43 Fresh-Start Adjustment, Increase (Decrease), Liabilities and Stockholders' Equity [Abstract] Concept (Text/String) For Period us-gaap:FreshStartAdjustmentIncreaseDecreaseLiabilitiesAndStockholdersEquityAbstract
44 Fresh-Start Adjustment, Increase (Decrease), Liabilities [Abstract] Concept (Text/String) For Period us-gaap:FreshStartAdjustmentIncreaseDecreaseLiabilitiesAbstract
45 Fresh-Start Adjustment, Increase (Decrease), Current Liabilities [Abstract] Concept (Text/String) For Period us-gaap:FreshStartAdjustmentIncreaseDecreaseCurrentLiabilitiesAbstract
46 Fresh-Start Adjustment, Increase (Decrease), Current Maturities of Long-term Debt Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreaseCurrentMaturitiesOfLongTermDebt
47 Fresh-Start Adjustment, Increase (Decrease), Short-term Borrowings Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreaseShortTermBorrowings
48 Fresh-Start Adjustment, Increase (Decrease), Current Maturities of Capital Lease Obligations Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreaseCurrentMaturitiesOfCapitalLeaseObligations
49 Fresh-Start Adjustment, Increase (Decrease), Accounts Payable Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreaseAccountsPayable
50 Fresh-Start Adjustment, Increase (Decrease), Accrued Liabilities Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreaseAccruedLiabilities
51 Fresh-Start Adjustment, Increase (Decrease), Deferred Income Tax Liabilities, Current Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreaseDeferredIncomeTaxLiabilitiesCurrent
52 Fresh-Start Adjustment, Increase (Decrease), Other Current Liabilities Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreaseOtherCurrentLiabilities
53 Fresh-Start Adjustment, Increase (Decrease), Current Liabilities, Total Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreaseCurrentLiabilities
54 Fresh-Start Adjustment, Increase (Decrease), Long-term Debt [Abstract] Concept (Text/String) For Period us-gaap:FreshStartAdjustmentIncreaseDecreaseLongTermDebtAbstract
55 Fresh-Start Adjustment, Increase (Decrease), Debtor-in-Possession Financing Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreaseDebtorInPossessionFinancing
56 Fresh-Start Adjustment, Increase (Decrease), Postconfirmation Credit Facility Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreasePostconfirmationCreditFacility
57 Fresh-Start Adjustment, Increase (Decrease), Capital Lease Obligations, Noncurrent Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreaseCapitalLeaseObligationsNoncurrent
58 Fresh-Start Adjustment, Increase (Decrease), Other Long-term Debt Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreaseOtherLongTermDebt
59 Fresh-Start Adjustment, Increase (Decrease), Long-term Debt, Total Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreaseLongTermDebt
60 Fresh-Start Adjustment, Increase (Decrease), Other Noncurrent Obligations [Abstract] Concept (Text/String) For Period us-gaap:FreshStartAdjustmentIncreaseDecreaseOtherNoncurrentObligationsAbstract
61 Fresh-Start Adjustment, Increase (Decrease), Pension Obligations Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreasePensionObligations
62 Fresh-Start Adjustment, Increase (Decrease), Other Postretirement Obligations Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreaseOtherPostretirementObligations
63 Fresh-Start Adjustment, Increase (Decrease), Deferred Income Tax Liabilities, Noncurrent Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreaseDeferredIncomeTaxLiabilitiesNoncurrent
64 Fresh-Start Adjustment, Increase (Decrease), Noncurrent Other Obligations Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreaseNoncurrentOtherObligations
65 Fresh-Start Adjustment, Increase (Decrease), Other Noncurrent Obligations, Total Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreaseOtherNoncurrentObligations
66 Fresh-Start Adjustment, Increase (Decrease), Liabilities Subject to Compromise Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreaseLiabilitiesSubjectToCompromise
67 Fresh-Start Adjustment, Increase (Decrease), Liabilities, Total Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreaseLiabilities
68 Fresh-Start Adjustment, Increase (Decrease), Stockholders' Equity [Abstract] Concept (Text/String) For Period us-gaap:FreshStartAdjustmentIncreaseDecreaseStockholdersEquityAbstract
69 Fresh-Start Adjustment, Increase (Decrease), Preferred Stock Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreasePreferredStock
70 Fresh-Start Adjustment, Increase (Decrease), Common Stock Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreaseCommonStock
71 Fresh-Start Adjustment, Increase (Decrease), Additional Paid-in Capital Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreaseAdditionalPaidInCapital
72 Fresh-Start Adjustment, Increase (Decrease), Retained Earnings (Deficit) Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreaseRetainedEarningsDeficit
73 Fresh-Start Adjustment, Increase (Decrease), Accumulated Other Comprehensive Income (Loss) Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreaseAccumulatedOtherComprehensiveIncomeLoss
74 Fresh-Start Adjustment, Increase (Decrease), Preferred and Common Stock Held in Treasury Concept (Monetary) As Of Debit us-gaap:FreshStartAdjustmentIncreaseDecreasePreferredAndCommonStockHeldInTreasury
75 Fresh-Start Adjustment, Increase (Decrease), Stockholders' Equity, Total Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreaseStockholdersEquity
76 Fresh-Start Adjustment, Increase (Decrease), Liabilities and Stockholders' Equity, Total Concept (Monetary) As Of Credit us-gaap:FreshStartAdjustmentIncreaseDecreaseLiabilitiesAndStockholdersEquity
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:FreshStartAdjustments rules-arcroles:disclosure-isSECType fro:DisclosureType
disclosures:FreshStartAdjustments rules-arcroles:disclosure-equivalentTextblock us-gaap:ScheduleOfFreshStartAdjustmentsTextBlock
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Last updated: 5/3/2016 7:59:24 AM