Disclosure informationVariable Interest Entities, by Entity Classification and Balance Sheet Location [Abstract]

The following resource provides information about the disclosure Variable Interest Entities, by Entity Classification and Balance Sheet Location [Abstract] which has the name VariableInterestEntities which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Variable Interest Entities, by Entity Classification and Balance Sheet Location [Abstract]
Name:	VariableInterestEntities
Parent Topic:	PrinciplesOfConsolidation
Documentation:	Disclosure of qualitative and quantitative information related to variable interests the entity holds, whether or not such variable interest entity is or is not included in the reporting entity's consolidated financial statements.
Commentary:	The concept arrangement patterns of this are not organized correctly at this time in order to make a point.
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	Completed
Status:	QUESTION
Exemplar Viewer:	VariableInterestEntities
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfVariableInterestEntitiesTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB:	http://asc.fasb.org/extlink&oid=6528138
2	FASB: Topic:810 Subtopic:10 Section:50 Paragraph:3	http://asc.fasb.org/extlink&oid=64801991&loc=d3e5710-111685
3	FASB: Topic:810 Subtopic:10 Section:50 Paragraph:4	http://asc.fasb.org/extlink&oid=64801991&loc=d3e5728-111685
4	FASB: Topic:810 Subtopic:10 Section:50 Paragraph:5A	http://asc.fasb.org/extlink&oid=64801991&loc=SL6759159-111685
5	FASB: Topic:810 Subtopic:10 Section:50 Paragraph:6	http://asc.fasb.org/extlink&oid=64801991&loc=d3e5747-111685
6	FASB: Topic:810 Subtopic:10 Section:50 Paragraph:9	http://asc.fasb.org/extlink&oid=64801991&loc=SL6228884-111685

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
CIGNA CORP TextBlock \| DOW CHEMICAL CO /DE/ TextBlock \| GENERAL ELECTRIC CO TextBlock \| General Motors Co TextBlock \| JOHNSON CONTROLS INC TextBlock \| METLIFE INC TextBlock \| PRUDENTIAL FINANCIAL INC TextBlock \| UNITED TECHNOLOGIES CORP /DE/ TextBlock \| WALT DISNEY CO/ 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	Variable Interest Entities, by Entity Classification and Balance Sheet Location [Table]	Table			us-gaap:ScheduleOfVariableInterestEntitiesTable
2	Legal Entity [Axis]	Axis			dei:LegalEntityAxis
3	Consolidated Entity [Domain]	Member			dei:EntityDomain
4	Variable Interest Entities [Axis]	Axis			us-gaap:VariableInterestEntitiesByClassificationOfEntityAxis
5	Variable Interest Entity, Classification [Domain]	Member			us-gaap:ClassificationOfVariableInterestEntityDomain
6	Variable Interest Entity, Primary Beneficiary [Member]	Member			us-gaap:VariableInterestEntityPrimaryBeneficiaryMember
7	Variable Interest Entity, Primary Beneficiary, Aggregated Disclosure [Member]	Member			us-gaap:VariableInterestEntityPrimaryBeneficiaryAggregatedDisclosureMember
8	Variable Interest Entity, Not Primary Beneficiary [Member]	Member			us-gaap:VariableInterestEntityNotPrimaryBeneficiaryMember
9	Variable Interest Entity, Not Primary Beneficiary, Aggregated Disclosure [Member]	Member			us-gaap:VariableInterestEntityNotPrimaryBeneficiaryAggregatedDisclosureMember
10	Variable Interest Entity (VIE) or Potential VIE, Information Unavailability [Member]	Member			us-gaap:VariableInterestEntityVIEOrPotentialVIEInformationUnavailabilityMember
11	Variable Interest Entity (VIE) or Potential VIE, Information Unavailability, Aggregated Disclosure [Member]	Member			us-gaap:VariableInterestEntityVIEOrPotentialVIEInformationUnavailabilityAggregatedDisclosureMember
12	Balance Sheet Location [Axis]	Axis			us-gaap:BalanceSheetLocationAxis
13	Balance Sheet Location [Domain]	Member			us-gaap:BalanceSheetLocationDomain
14	Other Assets [Member]	Member			us-gaap:OtherAssetsMember
15	Other Current Assets [Member]	Member			us-gaap:OtherCurrentAssetsMember
16	Other Noncurrent Assets [Member]	Member			us-gaap:OtherNoncurrentAssetsMember
17	Other Liabilities [Member]	Member			us-gaap:OtherLiabilitiesMember
18	Other Current Liabilities [Member]	Member			us-gaap:OtherCurrentLiabilitiesMember
19	Other Noncurrent Liabilities [Member]	Member			us-gaap:OtherNoncurrentLiabilitiesMember
20	Other Investments [Member]	Member			us-gaap:OtherInvestmentsMember
21	Accounts Payable and Accrued Liabilities [Member]	Member			us-gaap:AccountsPayableAndAccruedLiabilitiesMember
22	Prepaid Expenses and Other Current Assets [Member]	Member			us-gaap:PrepaidExpensesAndOtherCurrentAssetsMember
23	Variable Interest Entity [Line Items]	LineItems			us-gaap:VariableInterestEntityLineItems
24	Variable Interest Entity [Hierarchy]	Concept (Text/String)	For Period		added:VariableInterestEntityHierarchy
25	Variable Interest Entity, Methodology for Determining Whether Entity is Primary Beneficiary	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityMethodologyForDeterminingWhetherEnterpriseIsPrimaryBeneficiary
26	Variable Interest Entity, Conclusion to Consolidate, Change in Facts and Circumstances, Description	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityConclusionToConsolidate
27	Variable Interest Entity, Initial Consolidation, Gain (Loss)	Concept (Monetary)	For Period	Credit	us-gaap:VariableInterestEntityInitialConsolidationGainOrLoss
28	Variable Interest Entity, Similar Entity Aggregation, Description	Concept (Text/String)	For Period		us-gaap:VariableInterestEntitySimilarEntityAggregationDescription
29	Variable Interest Entity, Nonexistence Flag	Concept (us-types:yesNoItemType)	For Period		us-gaap:VariableInterestEntityNonexistenceFlag
30	Variable Interest Entity, Financial or Other Support	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityFinancialOrOtherSupport
31	Variable Interest Entity, Financial or Other Support, Amount	Concept (Monetary)	For Period	Debit	us-gaap:VariableInterestEntityFinancialOrOtherSupportAmount
32	Variable Interest Entity, Financial or Other Support, Reasons	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityFinancialOrOtherSupportReasons
33	Variable Interest Entity, Financial or Other Support, Type	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityFinancialOrOtherSupportType
34	Variable Interest Entity, Terms of Arrangements	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityTermsOfArrangements
35	Variable Interest Entity, Extent of or Lack of Recourse	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityExtentOfOrLackOfRecourse
36	Variable Interest Entity, Qualitative or Quantitative Information	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityQualitativeOrQuantitativeInformation
37	Variable Interest Entity, Qualitative or Quantitative Information, Nature of VIE	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityDescriptionOfEntity
38	Variable Interest Entity, Qualitative or Quantitative Information, Type of Entity	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityTypeOfEntity
39	Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage	Concept (Percent)	For Period		us-gaap:VariableInterestEntityOwnershipPercentage
40	Variable Interest Entity, Qualitative or Quantitative Information, Purpose of VIE	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityVIEPurposeOfVIE
41	Variable Interest Entity, Qualitative or Quantitative Information, Size of VIE	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityVIESizeOfVIE
42	Variable Interest Entity, Qualitative or Quantitative Information, Activities of VIE	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityVIEActivitiesOfVIE
43	Variable Interest Entity, Qualitative or Quantitative Information, Nature and Extent of Involvement	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityNatureOfInvolvement
44	Variable Interest Entity, Qualitative or Quantitative Information, Date Involvement Began	Concept (Date String)	For Period		us-gaap:VariableInterestEntityQualitativeOrQuantitativeInformationDateInvolvementBegan
45	Variable Interest Entity, Classification of Carrying Amount, Assets and Liabilities, Net [Abstract]	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityClassificationOfCarryingAmountAssetsAndLiabilitiesNetAbstract
46	Variable Interest Entity, Classification of Carrying Amount, Assets	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityClassificationOfCarryingAmountAssets
47	Variable Interest Entity, Classification of Carrying Amount, Liabilities	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityClassificationOfCarryingAmountLiabilities
48	Variable Interest Entity, Classification of Carrying Amount, Assets and Liabilities, Net	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityClassificationOfCarryingAmountAssetsAndLiabilitiesNet
49	Variable Interest Entity, Carrying Amount, Assets and Liabilities, Qualitative Information	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityCarryingAmountAssetsAndLiabilitiesQualitativeInformation
50	Variable Interest Entity, Primary Beneficiary, Does Not Hold Majority Voting Interest, Disclosures [Abstract]	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityPrimaryBeneficiaryDoesNotHoldMajorityVotingInterestDisclosuresAbstract
51	Variable Interest Entity, Initial Consolidation, Gain (Loss)	Concept (Monetary)	For Period	Credit	us-gaap:VariableInterestEntityInitialConsolidationGainOrLoss
52	Variable Interest Entity, Consolidated, Carrying Amount, Assets and Liabilities, Net [Roll Up]	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityConsolidatedCarryingAmountAssetsAndLiabilitiesAbstract
53	Variable Interest Entity, Consolidated, Carrying Amount, Assets	Concept (Monetary)	As Of	Debit	us-gaap:VariableInterestEntityConsolidatedCarryingAmountAssets
54	Variable Interest Entity, Consolidated, Carrying Amount, Liabilities	Concept (Monetary)	As Of	Credit	us-gaap:VariableInterestEntityConsolidatedCarryingAmountLiabilities
55	Variable Interest Entity, Consolidated, Carrying Amount, Assets and Liabilities, Net, Total	Concept (Monetary)	As Of	Debit	us-gaap:VariableInterestEntityConsolidatedCarryingAmountAssetsAndLiabilitiesNet
56	Variable Interest Entity, Extent of or Lack of Recourse Flag	Concept (us-types:yesNoItemType)	For Period		us-gaap:VariableInterestEntityExtentOfOrLackOfRecourseFlag
57	Variable Interest Entity, Not Primary Beneficiary, Disclosures [Abstract]	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityNotPrimaryBeneficiaryDisclosuresAbstract
58	Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets and Liabilities, Net [Roll Up]	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityNonconsolidatedCarryingAmountAssetsAndLiabilitiesAbstract
59	Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets	Concept (Monetary)	As Of	Debit	us-gaap:VariableInterestEntityNonconsolidatedCarryingAmountAssets
60	Variable Interest Entity, Nonconsolidated, Carrying Amount, Liabilities	Concept (Monetary)	As Of	Credit	us-gaap:VariableInterestEntityNonconsolidatedCarryingAmountLiabilities
61	Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets and Liabilities, Net, Total	Concept (Monetary)	As Of	Debit	us-gaap:VariableInterestEntityNonconsolidatedCarryingAmountAssetsAndLiabilitiesNet
62	Variable Interest Entity, Reporting Entity Involvement, Maximum Loss Exposure [Hierarchy]	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityReportingEntityInvolvementMaximumLossExposureAbstract
63	Variable Interest Entity, Reporting Entity Involvement, Maximum Loss Exposure, Nonquantifiable Flag	Concept (us-types:yesNoItemType)	For Period		us-gaap:VariableInterestEntityReportingEntityInvolvementMaximumLossExposureNonquantifiableFlag
64	Variable Interest Entity, Reporting Entity Involvement, Maximum Loss Exposure, Nonquantifiable, Narrative	Concept (Text/String)	For Period		us-gaap:MaximumExposureToLossCannotBeQuantified
65	Variable Interest Entity, Reporting Entity Involvement, Maximum Loss Exposure, Amount	Concept (Monetary)	As Of	Credit	us-gaap:VariableInterestEntityEntityMaximumLossExposureAmount
66	Variable Interest Entity, Reporting Entity Involvement, Maximum Loss Exposure, Determination Methodology and Factors [Hierarchy]	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityReportingEntityInvolvementMaximumLossExposureDeterminationMethodologyAndFactorsAbstract
67	Variable Interest Entity, Reporting Entity Involvement, Maximum Loss Exposure, Determination Methodology	Concept (Text/String)	For Period		us-gaap:HowTheMaximumExposureToLossIsDeterminedQualitative
68	Variable Interest Entity, Reporting Entity Involvement, Maximum Loss Exposure, Determination Factors	Concept (Text/String)	For Period		us-gaap:SignificantSourcesOfTheExposureToLossQualitative
69	Variable Interest Entity, Nonconsolidated, Comparison of Carrying Amount of Assets and Liabilities to Maximum Loss Exposure [Hierarchy]	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityNonconsolidatedComparisonOfCarryingAmountOfAssetsAndLiabilitiesToMaximumLossExposureAbstract
70	Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets and Liabilities, Net [Roll Up]	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityNonconsolidatedCarryingAmountAssetsAndLiabilitiesAbstract
71	Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets	Concept (Monetary)	As Of	Debit	us-gaap:VariableInterestEntityNonconsolidatedCarryingAmountAssets
72	Variable Interest Entity, Nonconsolidated, Carrying Amount, Liabilities	Concept (Monetary)	As Of	Credit	us-gaap:VariableInterestEntityNonconsolidatedCarryingAmountLiabilities
73	Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets and Liabilities, Net, Total	Concept (Monetary)	As Of	Debit	us-gaap:VariableInterestEntityNonconsolidatedCarryingAmountAssetsAndLiabilitiesNet
74	Variable Interest Entity, Reporting Entity Involvement, Maximum Loss Exposure [Hierarchy]	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityReportingEntityInvolvementMaximumLossExposureAbstract
75	Variable Interest Entity, Reporting Entity Involvement, Maximum Loss Exposure, Nonquantifiable Flag	Concept (us-types:yesNoItemType)	For Period		us-gaap:VariableInterestEntityReportingEntityInvolvementMaximumLossExposureNonquantifiableFlag
76	Variable Interest Entity, Reporting Entity Involvement, Maximum Loss Exposure, Nonquantifiable, Narrative	Concept (Text/String)	For Period		us-gaap:MaximumExposureToLossCannotBeQuantified
77	Variable Interest Entity, Reporting Entity Involvement, Maximum Loss Exposure, Amount	Concept (Monetary)	As Of	Credit	us-gaap:VariableInterestEntityEntityMaximumLossExposureAmount
78	Variable Interest Entity, Nonconsolidated, Comparison of Carrying Amount of Assets and Liabilities to Maximum Loss Exposure	Concept (Monetary)	As Of	Debit	us-gaap:VariableInterestDifferenceBetweenCarryingAmountAndMaximumExposure
79	Variable Interest Entity, Nonconsolidated, Comparison of Carrying Amount of Assets and Liabilities to Maximum Loss Exposure, Explanation [Hierarchy]	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityNonconsolidatedComparisonOfCarryingAmountOfAssetsAndLiabilitiesToMaximumLossExposureExplanationAbstract
80	Variable Interest Entity, Nonconsolidated, Comparison of Carrying Amount of Assets and Liabilities to Maximum Loss Exposure, Explanation, Qualitative Information	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityNonconsolidatedComparisonOfCarryingAmountOfAssetsAndLiabilitiesToMaximumLossExposureExplanationQualitativeInformation
81	Variable Interest Entity, Nonconsolidated, Comparison of Carrying Amount of Assets and Liabilities to Maximum Loss Exposure, Explanation, Quantitative Information, Advantageous	Concept (Monetary)	As Of	Debit	us-gaap:VariableInterestEntityNonconsolidatedComparisonOfCarryingAmountOfAssetsAndLiabilitiesToMaximumLossExposureExplanationQuantitativeInformationAdvantageous
82	Variable Interest Entity, Nonconsolidated, Comparison of Carrying Amount of Assets and Liabilities to Maximum Loss Exposure, Explanation, Quantitative Information, Disadvantageous	Concept (Monetary)	As Of	Credit	us-gaap:VariableInterestEntityNonconsolidatedComparisonOfCarryingAmountOfAssetsAndLiabilitiesToMaximumLossExposureExplanationQuantitativeInformationDisadvantageous
83	Variable Interest Entity, Commitments by Third Parties, Liquidity and Other Arrangements	Concept (Text/String)	For Period		us-gaap:LiquidityArrangementsGuaranteesAndOtherCommitmentsByThirdParties
84	Variable Interest Entity or Potential VIE, Information Unavailability, Disclosures [Hierarchy]	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityVIEOrPotentialVIEInformationUnavailabilityDisclosuresAbstract
85	Variable Interest Entity, Unavailability of Information, Number of Entities	Concept (Integer)	For Period		us-gaap:VariableInterestEntityNumberOfEntitiesWithUnavailabilityOfInformation
86	Variable Interest Entity, Unavailability of Information, Reasons	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityReasonForUnavailabilityOfInformation
87	Variable Interest Entity, Measure of Activity [Hierarchy]	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityMeasureOfActivityAbstract
88	Variable Interest Entity, Measure of Activity, Revenues	Concept (Monetary)	For Period	Credit	us-gaap:VariableInterestEntityActivityBetweenVIEAndEntityRevenues
89	Variable Interest Entity, Measure of Activity, Purchases	Concept (Monetary)	For Period	Debit	us-gaap:VariableInterestEntityActivityBetweenVIEAndEntityPurchases
90	Variable Interest Entity, Measure of Activity, Expense	Concept (Monetary)	For Period	Debit	us-gaap:VariableInterestEntityActivityBetweenVIEAndEntityExpense
91	Variable Interest Entity, Measure of Activity, Operating Income or Loss	Concept (Monetary)	For Period	Credit	us-gaap:VariableInterestEntityActivityBetweenVIEAndEntityOperatingIncomeOrLoss
92	Variable Interest Entity, Measure of Activity, Income or Loss before Tax	Concept (Monetary)	For Period	Credit	us-gaap:VariableInterestEntityActivityBetweenVIEAndEntityIncomeOrLossBeforeTax
93	Variable Interest Entity, Measure of Activity, Other, Amount	Concept (Monetary)	For Period	Credit	us-gaap:VariableInterestEntityActivityBetweenVIEAndEntityOtherMeasureOfActivityAmount
94	Variable Interest Entity, Measure of Activity, Other, Description	Concept (Text/String)	For Period		us-gaap:VariableInterestEntityActivityBetweenVIEAndEntityOtherMeasureOfActivityDescription

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:VariableInterestEntities	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:VariableInterestEntities	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:VariableInterestEntities	rules-arcroles:disclosure-requiresAxis	us-gaap:BalanceSheetLocationAxis
disclosures:VariableInterestEntities	rules-arcroles:disclosure-requiresAxis	us-gaap:VariableInterestEntitiesByClassificationOfEntityAxis

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 4:10:00 PM