Disclosure informationPreferred Units, by Class [Abstract]

The following resource provides information about the disclosure Preferred Units, by Class [Abstract] which has the name PreferredUnits which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Preferred Units, by Class [Abstract]
Name:	PreferredUnits
Parent Topic:	Equity
Documentation:	Disclosure of preferred units of master limited partnerships that have priority over limited partner units.
Commentary:
SEC Level:	Detail
Information model:	[Abstract]
Completion state:	WIP
Status:
Exemplar Viewer:	PreferredUnits
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfPreferredUnitsTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/Equity \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:272 Subtopic:10 Section:50 Paragraph:1	http://asc.fasb.org/extlink&oid=6373374&loc=d3e70434-108055
2	FASB: Topic:272 Subtopic:10 Section:50 Paragraph:3 Subparagraph:(b)	http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055
3	FASB: Topic:505 Subtopic:10 Section:S99 Paragraph:5 Subparagraph:(SAB TOPIC 4.F)	http://asc.fasb.org/extlink&oid=27012166&loc=d3e187171-122770

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
APARTMENT INVESTMENT & MANAGEMENT CO TextBlock \| Energy Transfer Equity, L.P. TextBlock \| LIBERTY PROPERTY TRUST TextBlock \| VORNADO REALTY TRUST 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	Preferred Units, by Class [Table]	Table			us-gaap:ScheduleOfPreferredUnitsTable
2	Legal Entity [Axis]	Axis			dei:LegalEntityAxis
3	Consolidated Entity [Domain]	Member			dei:EntityDomain
4	Preferred Units Class Name [Axis]	Axis			us-gaap:PreferredUnitsByNameAxis
5	Preferred Units, All Classes [Domain]	Member			us-gaap:PreferredUnitsClassDomain
6	Preferred Units [Line Items]	LineItems			us-gaap:PreferredUnitsLineItems
7	Preferred Units Description and Other Disclosures [Hierarchy]	Concept (Text/String)	For Period		us-gaap:PreferredUnitsDescriptionAndOtherDisclosuresAbstract
8	Preferred Units, Description	Concept (Text/String)	For Period		us-gaap:PreferredUnitsDescription
9	Preferred Units, Authorized	Concept (Shares)	As Of		us-gaap:PreferredUnitsAuthorized
10	Preferred Units, Issued	Concept (Shares)	As Of		us-gaap:PreferredUnitsIssued
11	Preferred Units, Outstanding	Concept (Shares)	As Of		us-gaap:PreferredUnitsOutstanding
12	Preferred Units, Preferred Partners' Capital Accounts [Roll Up]	Concept (Text/String)	For Period		us-gaap:PreferredUnitsPreferredPartnersCapitalAccountsAbstract
13	Preferred Units, Contributed Capital	Concept (Monetary)	As Of	Credit	us-gaap:PreferredUnitsContributedCapital
14	Preferred Units, Offering Costs	Concept (Monetary)	As Of	Debit	us-gaap:PreferredUnitsOfferingCosts
15	Preferred Units, Cumulative Cash Distributions	Concept (Monetary)	As Of	Debit	us-gaap:PreferredUnitsCumulativeCashDistributions
16	Preferred Units, Cumulative Earnings	Concept (Monetary)	As Of	Credit	us-gaap:PreferredUnitsCumulativeNetIncome
17	Preferred Units, Preferred Partners' Capital Accounts, Total	Concept (Monetary)	As Of	Credit	us-gaap:PreferredUnitsPreferredPartnersCapitalAccounts

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:PreferredUnits	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:PreferredUnits	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfPreferredUnitsTextBlock

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 4:10:17 PM