Disclosure informationDeferred Tax Liability Not Recognized [Hierarchy]

The following resource provides information about the disclosure Deferred Tax Liability Not Recognized [Hierarchy] which has the name DeferredTaxLiabilityNotRecognizedHierarchy which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Deferred Tax Liability Not Recognized [Hierarchy]
Name:	DeferredTaxLiabilityNotRecognizedHierarchy
Parent Topic:	IncomeTaxes
Documentation:	Disclosure of information about deferred tax liability not recognized.
Commentary:
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:
Exemplar Viewer:	DeferredTaxLiabilityNotRecognizedHierarchy
US GAAP XBRL Taxonomy Text Block:	us-gaap:SummaryOfDeferredTaxLiabilityNotRecognizedTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/IncomeTaxes \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:740 Subtopic:10 Section:25 Paragraph:3	http://asc.fasb.org/extlink&oid=68052875&loc=d3e28200-109314
2	FASB: Topic:740 Subtopic:30 Section:50 Paragraph:2 Subparagraph:(b)	http://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331
3	FASB: Topic:944 Subtopic:740 Section:50 Paragraph:1	http://asc.fasb.org/extlink&oid=6487024&loc=d3e29054-158556

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 of Disclosure: Machine-readable

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

Entity Name and Text Block or Detailed Disclosure
Alternative Energy Partners, Inc. TextBlock \| American Fiber Green Products, Inc. TextBlock \| ATLAS AIR WORLDWIDE HOLDINGS INC TextBlock \| BLACK HILLS POWER INC TextBlock \| Capitol Federal Financial Inc TextBlock \| CCA INDUSTRIES INC TextBlock \| CREATIVE LEARNING Corp TextBlock \| DATARAM CORP TextBlock \| Dr Pepper Snapple Group, Inc. TextBlock \| Energy Transfer Equity, L.P. TextBlock \| ENVIRO VORAXIAL TECHNOLOGY INC TextBlock \| EXELON CORP TextBlock \| F&M BANK CORP TextBlock \| FARMERS & MERCHANTS BANCORP INC TextBlock \| GREYSTONE LOGISTICS, INC. TextBlock \| HCC INSURANCE HOLDINGS INC/DE/ TextBlock \| INVACARE CORP TextBlock \| LIFE TIME FITNESS, INC. TextBlock \| MARKETINGMOBILETEXT, INC. TextBlock \| MOHAWK INDUSTRIES INC TextBlock \| Novation Holdings Inc TextBlock \| Novation Holdings Inc TextBlock \| PANERA BREAD CO TextBlock \| PARK CITY GROUP INC TextBlock \| PATRIOT TRANSPORTATION HOLDING INC TextBlock \| PISMO COAST VILLAGE INC TextBlock \| PURE BIOSCIENCE, INC. TextBlock \| SolarWinds, Inc. TextBlock \| TIDEWATER INC TextBlock \| UNS Energy Corp TextBlock \| VITRO DIAGNOSTICS INC TextBlock \| WALGREEN CO TextBlock \|

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	Deferred Tax Liability Not Recognized [Hierarchy]	Concept (Text/String)	For Period		added:DeferredTaxLiabilityNotRecognizedHierarchy
2	Deferred Tax Liability Not Recognized, Description of Temporary Difference	Concept (Text/String)	For Period		us-gaap:DeferredTaxLiabilityNotRecognizedDescriptionOfTemporaryDifference
3	Deferred Tax Liability Not Recognized, Events that Would Cause Temporary Difference to be Taxable	Concept (Text/String)	For Period		us-gaap:DeferredTaxLiabilityNotRecognizedEventsThatWouldCauseTemporaryDifferenceToBeTaxable
4	Deferred Tax Liability Not Recognized, Cumulative Amount of Temporary Difference	Concept (Monetary)	As Of	Credit	us-gaap:DeferredTaxLiabilityNotRecognizedCumulativeAmountOfTemporaryDifference
5	Deferred Tax Liability Not Recognized, Amount of Unrecognized Deferred Tax Liability	Concept (Monetary)	As Of	Debit	us-gaap:DeferredTaxLiabilityNotRecognizedAmountOfUnrecognizedDeferredTaxLiability
6	Deferred Tax Liability Not Recognized, Determination of Deferred Tax Liability is Not Practicable	Concept (Text/String)	For Period		us-gaap:DeferredTaxLiabilityNotRecognizedDeterminationOfDeferredTaxLiabilityIsNotPracticable

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:DeferredTaxLiabilityNotRecognizedHierarchy	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:DeferredTaxLiabilityNotRecognizedHierarchy	rules-arcroles:disclosure-equivalentTextblock	us-gaap:SummaryOfDeferredTaxLiabilityNotRecognizedTextBlock
disclosures:DeferredTaxLiabilityNotRecognizedHierarchy	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 4:10:57 PM