Disclosure informationDefined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets [Hierarchy]

The following resource provides information about the disclosure Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets [Hierarchy] which has the name DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsHierarchy which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets [Hierarchy]
Name:	DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsHierarchy
Parent Topic:	PostEmploymentButPreRetirementCosts
Documentation:	Disclosure of information about pension plans with accumulated benefit obligations which are in excess of plan assets for defined benefit plan(s).
Commentary:	This seems to be a [Roll Up]. This is a potentially interesting disclosure.
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:	Interesting
US GAAP XBRL Taxonomy Text Block:	NO TEXT BLOCK
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/CompensationRelatedCostsRetirementBenefits \| Machine-readable \| Human-readable

References to Accounting Standards Codification (ASC) for Concepts in Disclosure

Item	Description	Reference
1	FASB: Topic:715 Subtopic:80 Section:50 Paragraph:5	http://asc.fasb.org/extlink&oid=65877416&loc=SL14450657-114947

Examples

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

Example Disclosure

Exemplars Available for Disclosure: Machine-Readable | Human-Readable

Entity Name and Text Block or Detailed Disclosure

Prototype

The following is a prototype of this example. The prototype shows the qualities of this disclosure:

Prototype of Disclosure (Representation structure): Machine Readable

Line	Label	Object Class (Data type)	Period Type	Balance	Report Element Name
1	Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets [Hierarchy]	Concept (Text/String)	For Period		us-gaap:DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAbstract
2	Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Projected Benefit Obligation	Concept (Monetary)	As Of	Credit	us-gaap:DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation
3	Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Accumulated Benefit Obligation	Concept (Monetary)	As Of	Credit	us-gaap:DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation
4	Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Fair Value of Plan Assets	Concept (Monetary)	As Of	Debit	us-gaap:DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets

Business Rules

The following is a summary of the mechanical business rules for this disclosure. The mechanical business rules tie the facts of this disclosure together and also can be used to query for this disclosure:

Business Rules for Disclosure: Machine-Readable

From	Arcrole (predicate)	To
disclosures:DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsHierarchy	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsHierarchy	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy

Disclosure Checklist

The following is a list of the accounting related business rules for this disclosure. (Note that this is a work in progress)

Manual Disclosure Checklist Items

Item	Level	Disclosure Checklist Item Label	Commentary	Related

Taxonomy

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

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Last updated: 5/4/2016 4:10:55 PM