Disclosure informationOperating Loss Tax Carryforwards, by Income Tax Authority and Tax Period [Hierarchy]

The following resource provides information about the disclosure Operating Loss Tax Carryforwards, by Income Tax Authority and Tax Period [Hierarchy] which has the name OperatingLossCarryforwards which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Operating Loss Tax Carryforwards, by Income Tax Authority and Tax Period [Hierarchy]
Name:	OperatingLossCarryforwards
Parent Topic:	IncomeTaxes
Documentation:	Disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization.
Commentary:
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:
Exemplar Viewer:	OperatingLossCarryforwards
US GAAP XBRL Taxonomy Text Block:	us-gaap:SummaryOfOperatingLossCarryforwardsTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/IncomeTaxes \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:740 Subtopic:10 Section:50 Paragraph:3	http://asc.fasb.org/extlink&oid=65882285&loc=d3e32559-109319

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 \| NIKE INC TextBlock \| TRAVELERS COMPANIES, INC. TextBlock \| UNITED TECHNOLOGIES CORP /DE/ 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	Operating Loss Carryforwards, by Income Tax Authority and Tax Period [Table]	Table			us-gaap:OperatingLossCarryforwardsTable
2	Income Tax Authority [Axis]	Axis			us-gaap:IncomeTaxAuthorityAxis
3	Income Tax Authority [Domain]	Member			us-gaap:IncomeTaxAuthorityDomain
4	Domestic Tax Authority [Member]	Member			us-gaap:DomesticCountryMember
5	Foreign Tax Authority [Member]	Member			us-gaap:ForeignCountryMember
6	State and Local Jurisdiction [Member]	Member			us-gaap:StateAndLocalJurisdictionMember
7	Income Tax Authority, Name [Axis]	Axis			us-gaap:IncomeTaxAuthorityNameAxis
8	Income Tax Authority, Name [Domain]	Member			us-gaap:IncomeTaxAuthorityNameDomain
9	Internal Revenue Service (IRS) [Member]	Member			us-gaap:InternalRevenueServiceIRSMember
10	Her Majesty's Revenue and Customs (HMRC) [Member]	Member			us-gaap:HerMajestysRevenueAndCustomsHMRCMember
11	Inland Revenue, Hong Kong [Member]	Member			us-gaap:InlandRevenueHongKongMember
12	Inland Revenue, Singapore (IRAS) [Member]	Member			us-gaap:InlandRevenueSingaporeIRASMember
13	California Franchise Tax Board [Member]	Member			us-gaap:CaliforniaFranchiseTaxBoardMember
14	Australian Taxation Office [Member]	Member			us-gaap:AustralianTaxationOfficeMember
15	Secretariat of the Federal Revenue Bureau of Brazil [Member]	Member			us-gaap:SecretariatOfTheFederalRevenueBureauOfBrazilMember
16	Canada Revenue Agency [Member]	Member			us-gaap:CanadaRevenueAgencyMember
17	Swiss Federal Tax Administration (FTA) [Member]	Member			us-gaap:SwissFederalTaxAdministrationFTAMember
18	Office of the Tax Commissioner, Bermuda [Member]	Member			us-gaap:OfficeOfTheTaxCommissionerBermudaMember
19	Administration of the Treasury, Belgium [Member]	Member			us-gaap:AdministrationOfTheTreasuryBelgiumMember
20	Ministry of the Economy, Finance and Industry, France [Member]	Member			us-gaap:MinistryOfTheEconomyFinanceAndIndustryFranceMember
21	Federal Ministry of Finance, Germany [Member]	Member			us-gaap:FederalMinistryOfFinanceGermanyMember
22	Revenue Commissioners, Ireland [Member]	Member			us-gaap:RevenueCommissionersIrelandMember
23	Ministry of Finance, India [Member]	Member			us-gaap:MinistryOfFinanceIndiaMember
24	Israel Tax Authority [Member]	Member			us-gaap:IsraelTaxAuthorityMember
25	Ministry of Economic Affairs and Finance, Italy [Member]	Member			us-gaap:MinistryOfEconomicAffairsAndFinanceItalyMember
26	National Tax Agency, Japan [Member]	Member			us-gaap:NationalTaxAgencyJapanMember
27	Luxembourg Inland Revenue [Member]	Member			us-gaap:LuxembourgInlandRevenueMember
28	Cayman Islands Tax Information Authority [Member]	Member			us-gaap:CaymanIslandsTaxInformationAuthorityMember
29	Mexican Tax Authority [Member]	Member			us-gaap:MexicanTaxAuthorityMember
30	Tax and Customs Administration, Netherlands [Member]	Member			us-gaap:TaxAndCustomsAdministrationNetherlandsMember
31	New Jersey Division of Taxation [Member]	Member			us-gaap:NewJerseyDivisionOfTaxationMember
32	New York State Division of Taxation and Finance [Member]	Member			us-gaap:NewYorkStateDivisionOfTaxationAndFinanceMember
33	State Administration of Taxation, China [Member]	Member			us-gaap:StateAdministrationOfTaxationChinaMember
34	Tax Authority, Spain [Member]	Member			us-gaap:TaxAuthoritySpainMember
35	Tax Period [Axis]	Axis			us-gaap:TaxPeriodAxis
36	Tax Period [Domain]	Member			us-gaap:TaxPeriodDomain
37	Tax Year 2006 [Member]	Member			us-gaap:TaxYear2006Member
38	Tax Year 2007 [Member]	Member			us-gaap:TaxYear2007Member
39	Tax Year 2008 [Member]	Member			us-gaap:TaxYear2008Member
40	Tax Year 2009 [Member]	Member			us-gaap:TaxYear2009Member
41	Tax Year 2010 [Member]	Member			us-gaap:TaxYear2010Member
42	Tax Year 2011 [Member]	Member			us-gaap:TaxYear2011Member
43	Tax Year 2012 [Member]	Member			us-gaap:TaxYear2012Member
44	Tax Year 2013 [Member]	Member			us-gaap:TaxYear2013Member
45	Tax Year 2014 [Member]	Member			us-gaap:TaxYear2014Member
46	Earliest Tax Year [Member]	Member			us-gaap:EarliestTaxYearMember
47	Latest Tax Year [Member]	Member			us-gaap:LatestTaxYearMember
48	Operating Loss Carryforwards [Line Items]	LineItems			us-gaap:OperatingLossCarryforwardsLineItems
49	Operating Loss Carryforwards [Hierarchy]	Concept (ERROR)	ERROR		added:OperatingLossCarryforwardsHierarchy
50	Operating Loss Carryforwards	Concept (Monetary)	As Of	Debit	us-gaap:OperatingLossCarryforwards
51	Operating Loss Carryforwards, Expiration Date	Concept (Date)	For Period		us-gaap:OperatingLossCarryforwardsExpirationDate
52	Operating Loss Carryforwards, Limitations on Use	Concept (Text/String)	For Period		us-gaap:OperatingLossCarryforwardsLimitationsOnUse
53	Deferred Tax Assets, Operating Loss Carryforwards	Concept (Monetary)	As Of	Debit	us-gaap:DeferredTaxAssetsOperatingLossCarryforwards
54	Operating Loss Carryforwards, Valuation Allowance	Concept (Monetary)	As Of	Credit	us-gaap:OperatingLossCarryforwardsValuationAllowance

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:OperatingLossCarryforwards	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:OperatingLossCarryforwards	rules-arcroles:disclosure-equivalentTextblock	us-gaap:SummaryOfOperatingLossCarryforwardsTextBlock
disclosures:OperatingLossCarryforwards	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:OperatingLossCarryforwards	rules-arcroles:disclosure-requiresConcept	us-gaap:OperatingLossCarryforwards
disclosures:OperatingLossCarryforwards	rules-arcroles:disclosure-requiresAxis	us-gaap:IncomeTaxAuthorityAxis

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 4:10:24 PM