Disclosure informationAccumulated Benefit Obligations in Excess of Fair Value of Plan Assets [Hierarchy]

The following resource provides information about the disclosure Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets [Hierarchy] which has the name AccumulatedBenefitObligationsInExcessOfFairValueOfPlanAssets which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets [Hierarchy]
Name:	AccumulatedBenefitObligationsInExcessOfFairValueOfPlanAssets
Parent Topic:	PostEmploymentButPreRetirementCosts
Documentation:	Disclosure of accumulated benefit obligations and fair values of plan assets of pension plans and/or other employee benefit plans where the accumulated benefit obligation exceeds the fair value of plan assets.
Commentary:	Missing [Table]
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	Not started
Status:
Exemplar Viewer:	AccumulatedBenefitObligationsInExcessOfFairValueOfPlanAssets
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfAccumulatedBenefitObligationsInExcessOfFairValueOfPlanAssetsTableTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/CompensationRelatedCostsRetirementBenefits \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:715 Subtopic:20 Section:50 Paragraph:3 Subparagraph:(b)	http://asc.fasb.org/extlink&oid=65897934&loc=d3e2417-114920

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
CATERPILLAR INC TextBlock \| CHEVRON CORP TextBlock \| COCA COLA CO TextBlock \| EXXON MOBIL CORP TextBlock \| GENERAL ELECTRIC CO TextBlock \| INTERNATIONAL BUSINESS MACHINES CORP TextBlock \| VERIZON COMMUNICATIONS INC TextBlock \| VISA INC. TextBlock \|

Prototype

The following is a prototype of this example. The prototype shows the qualities of this disclosure:

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:AccumulatedBenefitObligationsInExcessOfFairValueOfPlanAssets	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:AccumulatedBenefitObligationsInExcessOfFairValueOfPlanAssets	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfAccumulatedBenefitObligationsInExcessOfFairValueOfPlanAssetsTableTextBlock
disclosures:AccumulatedBenefitObligationsInExcessOfFairValueOfPlanAssets	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 4:10:18 PM