Disclosure informationNet Periodic Benefit Costs, by Plan [Roll Up]

The following resource provides information about the disclosure Net Periodic Benefit Costs, by Plan [Roll Up] which has the name NetBenefitCosts which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Net Periodic Benefit Costs, by Plan [Roll Up]
Name:	NetBenefitCosts
Parent Topic:	PostEmploymentButPreRetirementCosts
Documentation:	Disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments.
Commentary:
SEC Level:	Detail
Information model:	[Roll Up]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	NetBenefitCosts
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfNetBenefitCostsTableTextBlock
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:1 Subparagraph:(h)	http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920

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
BOEING CO Detail \| BOEING CO TextBlock \| CHEVRON CORP Detail \| CHEVRON CORP TextBlock \| COCA COLA CO TextBlock \| JOHNSON & JOHNSON Detail \| JOHNSON & JOHNSON TextBlock \| Merck & Co. Inc. Detail \| Merck & Co. Inc. TextBlock \| PFIZER INC Detail \| PFIZER INC TextBlock \| TRAVELERS COMPANIES, INC. Detail \| TRAVELERS COMPANIES, INC. TextBlock \| VERIZON COMMUNICATIONS INC Detail \| VERIZON COMMUNICATIONS INC TextBlock \| WALT DISNEY CO/ Detail \| WALT DISNEY CO/ TextBlock \|

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	Net Periodic Benefit Costs, by Plan [Table]	Table			us-gaap:ScheduleOfDefinedBenefitPlansDisclosuresTable
2	Defined Benefit Plans and Other Postretirement Benefit Plans [Axis]	Axis			us-gaap:DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
3	Defined Benefit Plans and Other Postretirement Benefit Plans [Domain]	Member			us-gaap:DefinedBenefitPlansDomain
4	Pension Plans, Defined Benefit [Member]	Member			us-gaap:PensionPlansDefinedBenefitMember
5	Other Postretirement Benefit Plans, Defined Benefit [Member]	Member			us-gaap:OtherPostretirementBenefitPlansDefinedBenefitMember
6	Net Periodic Benefit Costs, by Plan [Line Items]	LineItems			us-gaap:DefinedBenefitPlanDisclosureLineItems
7	Net Periodic Benefit Costs, by Plan [Roll Up]	Concept (ERROR)	ERROR		added:DefinedBenefitPlanDisclosureRollUp
8	Service costs	Concept (Monetary)	For Period	Debit	us-gaap:DefinedBenefitPlanServiceCost
9	Interest costs	Concept (Monetary)	For Period	Debit	us-gaap:DefinedBenefitPlanInterestCost
10	Expected return on plan assets	Concept (Monetary)	For Period	Credit	us-gaap:DefinedBenefitPlanExpectedReturnOnPlanAssets
11	Amortization of prior year service costs	Concept (Monetary)	For Period	Debit	us-gaap:DefinedBenefitPlanAmortizationOfPriorServiceCostCredit
12	Recognized net actuarial loss	Concept (Monetary)	For Period	Credit	us-gaap:DefinedBenefitPlanAmortizationOfGainsLosses
13	Net periodic benefit cost	Concept (Monetary)	For Period	Debit	us-gaap:DefinedBenefitPlanNetPeriodicBenefitCost

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:NetBenefitCosts	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:NetBenefitCosts	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfNetBenefitCostsTableTextBlock
disclosures:NetBenefitCosts	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollUp
disclosures:NetBenefitCosts	rules-arcroles:disclosure-requiresConcept	us-gaap:DefinedBenefitPlanNetPeriodicBenefitCost

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 4:10:20 PM