Disclosure informationEmployee Service Share-based Compensation, Allocation of Recognized Period Costs, by Report Line [Hierarchy]

The following resource provides information about the disclosure Employee Service Share-based Compensation, Allocation of Recognized Period Costs, by Report Line [Hierarchy] which has the name EmployeeServiceSharebasedCompensationAllocationOfRecognizedPeriodCosts which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Employee Service Share-based Compensation, Allocation of Recognized Period Costs, by Report Line [Hierarchy]
Name:	EmployeeServiceSharebasedCompensationAllocationOfRecognizedPeriodCosts
Parent Topic:	StockCompensation
Documentation:	Disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.
Commentary:	This says Report Line [Axis]. Seems like this means Financial Report Line Item [Axis].
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:
Exemplar Viewer:	EmployeeServiceSharebasedCompensationAllocationOfRecognizedPeriodCosts
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/CompensationRelatedCostsStockCompensation \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:718 Subtopic:10 Section:50 Paragraph:1 Subparagraph:(b)	http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901
2	FASB: Topic:718 Subtopic:10 Section:50 Paragraph:2 Subparagraph:(h)(1)	http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901
3	FASB: Topic:718 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SAB Topic 14.F)	http://asc.fasb.org/extlink&oid=27013229&loc=d3e301413-122809

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
3M CO TextBlock \| CISCO SYSTEMS, INC. TextBlock \| INTERNATIONAL BUSINESS MACHINES CORP TextBlock \| JPMORGAN CHASE & 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	Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Table]	Table			us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTable
2	Legal Entity [Axis]	Axis			dei:LegalEntityAxis
3	Consolidated Entity [Domain]	Member			dei:EntityDomain
4	Report Line [Axis]	Axis			us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsByReportLineAxis
5	Report Line, All Report Lines [Domain]	Member			us-gaap:EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsReportLineDomain
6	Cost of Sales [Member]	Member			us-gaap:CostOfSalesMember
7	Research and Development Expense [Member]	Member			us-gaap:ResearchAndDevelopmentExpenseMember
8	Selling and Marketing Expense [Member]	Member			us-gaap:SellingAndMarketingExpenseMember
9	Restructuring Charges [Member]	Member			us-gaap:RestructuringChargesMember
10	General and Administrative Expense [Member]	Member			us-gaap:GeneralAndAdministrativeExpenseMember
11	Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	LineItems			us-gaap:EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsLineItems
12	Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Hierarchy]	Concept (Text/String)	For Period		added:EmployeeServiceShare-basedCompensationAllocationRecognizedPeriodCostsHierarchy
13	Employee Service Share-based Compensation, Allocation of Recognized Period Costs, Capitalized Amount	Concept (Monetary)	For Period	Debit	us-gaap:EmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsCapitalizedAmount
14	Allocated Share-based Compensation Expense	Concept (Monetary)	For Period	Debit	us-gaap:AllocatedShareBasedCompensationExpense

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:EmployeeServiceSharebasedCompensationAllocationOfRecognizedPeriodCosts	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:EmployeeServiceSharebasedCompensationAllocationOfRecognizedPeriodCosts	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock
disclosures:EmployeeServiceSharebasedCompensationAllocationOfRecognizedPeriodCosts	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 4:10:23 PM