Disclosure informationReceivables, Long-term Contracts or Programs [Hierarchy]

The following resource provides information about the disclosure Receivables, Long-term Contracts or Programs [Hierarchy] which has the name ReceivablesLongTermContractsOrProgramsHierarchy which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Receivables, Long-term Contracts or Programs [Hierarchy]
Name:	ReceivablesLongTermContractsOrProgramsHierarchy
Parent Topic:	ContractorsConstruction
Documentation:	Disclosure of information about receivables for long-term contracts or programs.
Commentary:
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:
US GAAP XBRL Taxonomy Text Block:	NO TEXT BLOCK
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/Contractors \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:855 Subtopic:10 Section:50 Paragraph:2	http://asc.fasb.org/extlink&oid=6842918&loc=SL6314017-165662

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	Receivables, Long-term Contracts or Programs [Hierarchy]	Concept (Text/String)	For Period		us-gaap:ReceivablesLongTermContractsOrProgramsAbstract
2	Customer Advances and Progress Payments for Long-term Contracts or Programs	Concept (Monetary)	As Of	Credit	us-gaap:CustomerAdvancesAndProgressPaymentsForLongTermContractsOrPrograms
3	Contract Receivable Retainage, Description	Concept (Text/String)	For Period		us-gaap:ContractReceivableRetainageDescription
4	Receivables, Long-term Contracts or Programs	Concept (Monetary)	As Of	Debit	us-gaap:ReceivablesLongTermContractsOrPrograms
5	Contract Receivable, Due after One Year, Lowest Interest Rate	Concept (Percent)	As Of		us-gaap:ContractReceivableDueAfterOneYearLowestInterestRate
6	Contract Receivable, Due after One Year, Highest Interest Rate	Concept (Percent)	As Of		us-gaap:ContractReceivableDueAfterOneYearHighestInterestRate
7	Contract Receivable, Due after One Year, Weighted Average Interest Rate	Concept (Percent)	As Of		us-gaap:ContractReceivableDueAfterOneYearWeightedAverageInterestRate
8	Unbilled Receivables, Not Billable at Balance Sheet Date, Description of Prerequisites for Billings	Concept (Text/String)	For Period		us-gaap:UnbilledReceivablesNotBillableAtBalanceSheetDateDescriptionOfPrerequisitesForBillings
9	Loss on Contract Termination	Concept (Monetary)	For Period	Debit	us-gaap:LossOnContractTermination
10	Loss on Contract Termination for Default	Concept (Monetary)	For Period	Debit	us-gaap:LossOnContractTerminationForDefault
11	Government Contractors, Subcontract and Special Equipment Cost, Nature of Transaction	Concept (Text/String)	For Period		us-gaap:GovernmentContractorsSubcontractAndSpecialEquipmentCostNatureOfTransaction
12	Government Investigation Into Illegal or Unethical Activity in Government Contracts	Concept (Text/String)	For Period		us-gaap:GovernmentInvestigationIntoIllegalOrUnethicalActivityInGovernmentContracts
13	Government Contract Receivable	Concept (Monetary)	As Of	Debit	us-gaap:GovernmentContractReceivable
14	Government Contract Receivable, Unbilled Amounts	Concept (Monetary)	As Of	Debit	us-gaap:GovernmentContractReceivableUnbilledAmounts
15	Prerequisites for Billing, Long-term Contracts	Concept (Text/String)	For Period		us-gaap:PrerequisitesForBillingLongTermContracts
16	Government Contract Receivable, Progess Payments Offset	Concept (Monetary)	As Of	Credit	us-gaap:GovernmentContractReceivableProgessPaymentsOffset
17	Advance Payments Netted Against Claim Receivable	Concept (Monetary)	As Of	Credit	us-gaap:AdvancePaymentsNettedAgainstClaimReceivable

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:ReceivablesLongTermContractsOrProgramsHierarchy	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:ReceivablesLongTermContractsOrProgramsHierarchy	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:

To the extent possible under law, the person who associated CC0 with this work has waived all copyright and related or neighboring rights to this work.

Last updated: 5/4/2016 4:11:00 PM