Disclosure informationRestructuring Reserve, by Type of Cost [Table Text Block]

The following resource provides information about the disclosure Restructuring Reserve, by Type of Cost [Table Text Block] which has the name RestructuringReserveByTypeOfCost which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Restructuring Reserve, by Type of Cost [Table Text Block]
Name:	RestructuringReserveByTypeOfCost
Parent Topic:	ExitOrDisposalCostObligations
Documentation:	Disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost.
Commentary:	Unclear if this should be a roll forward or a roll up.
SEC Level:	Detail
Information model:	[Level 3 Text Block]
Completion state:	WIP
Status:
Exemplar Viewer:	RestructuringReserveByTypeOfCost
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfRestructuringReserveByTypeOfCostTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/ExitOrDisposalCostObligations \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:420 Subtopic:10 Section:50 Paragraph:1 Subparagraph:(b)(2)	http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869
2	FASB: Topic:420 Subtopic:10 Section:S99 Paragraph:2 Subparagraph:(SAB Topic 5.P.4(b)(2))	http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747

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
AMERICAN EXPRESS CO TextBlock \| COCA COLA CO TextBlock \| INTERNATIONAL BUSINESS MACHINES CORP TextBlock \| Merck & Co. Inc. TextBlock \| PFIZER INC TextBlock \| PROCTER & GAMBLE Co TextBlock \| UNITED TECHNOLOGIES CORP /DE/ TextBlock \|

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	Restructuring Reserve, by Restructuring Type [Table]	Table			us-gaap:ScheduleOfRestructuringAndRelatedCostsTable
2	Legal Entity [Axis]	Axis			dei:LegalEntityAxis
3	Consolidated Entity [Domain]	Member			dei:EntityDomain
4	Restructuring Type [Axis]	Axis			us-gaap:RestructuringCostAndReserveAxis
5	Type of Restructuring, All Types [Domain]	Member			us-gaap:TypeOfRestructuringDomain
6	Facility Closing [Member]	Member			us-gaap:FacilityClosingMember
7	Employee Severance [Member]	Member			us-gaap:EmployeeSeveranceMember
8	One-time Termination Benefits [Member]	Member			us-gaap:OneTimeTerminationBenefitsMember
9	Special Termination Benefits [Member]	Member			us-gaap:SpecialTerminationBenefitsMember
10	Employee Relocation [Member]	Member			us-gaap:EmployeeRelocationMember
11	Contract Termination [Member]	Member			us-gaap:ContractTerminationMember
12	Restructuring Cost and Reserve [Line Items]	LineItems			us-gaap:RestructuringCostAndReserveLineItems
13	Restructuring Reserve [Roll Up]	Concept (Text/String)	For Period		us-gaap:RestructuringReserveAbstract
14	Restructuring Reserve, Current	Concept (Monetary)	As Of	Credit	us-gaap:RestructuringReserveCurrent
15	Restructuring Reserve, Noncurrent	Concept (Monetary)	As Of	Credit	us-gaap:RestructuringReserveNoncurrent
16	Restructuring Reserve, Total	Concept (Monetary)	As Of	Credit	us-gaap:RestructuringReserve

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:RestructuringReserveByTypeOfCost	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:RestructuringReserveByTypeOfCost	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfRestructuringReserveByTypeOfCostTextBlock

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 4:10:09 PM