Disclosure informationValuation Allowance, by Deferred Tax Asset [Hierarchy]

The following resource provides information about the disclosure Valuation Allowance, by Deferred Tax Asset [Hierarchy] which has the name ValuationAllowance which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Valuation Allowance, by Deferred Tax Asset [Hierarchy]
Name:	ValuationAllowance
Parent Topic:	IncomeTaxes
Documentation:	Disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.
Commentary:	Change label to Deferred Tax Asset Valuation Allowance
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:
Exemplar Viewer:	ValuationAllowance
US GAAP XBRL Taxonomy Text Block:	us-gaap:SummaryOfValuationAllowanceTextBlock
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:	http://asc.fasb.org/extlink&oid=6528051
2	FASB: Topic:740 Subtopic:10 Section:50 Paragraph:2 Subparagraph:(c)	http://asc.fasb.org/extlink&oid=65882285&loc=d3e32537-109319

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
DELTA AIR LINES INC /DE/ TextBlock \| HEWLETT PACKARD CO TextBlock \| INTERNATIONAL PAPER CO /NEW/ TextBlock \| METLIFE INC TextBlock \| VALERO ENERGY CORP/TX 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	Valuation Allowance [Table]	Table			us-gaap:ValuationAllowanceTable
2	Legal Entity [Axis]	Axis			dei:LegalEntityAxis
3	Consolidated Entity [Domain]	Member			dei:EntityDomain
4	Valuation Allowance by Deferred Tax Asset [Axis]	Axis			us-gaap:ValuationAllowanceByDeferredTaxAssetAxis
5	Deferred Tax Asset [Domain]	Member			us-gaap:DeferredTaxAssetDomain
6	Valuation Allowance [Line Items]	LineItems			us-gaap:ValuationAllowanceLineItems
7	Valuation Allowance [Hierarchy]	Concept (Text/String)	For Period		added:ValuationAllowanceHierarchy
8	Valuation Allowance, Commentary	Concept (Text/String)	For Period		us-gaap:ValuationAllowanceCommentary
9	Valuation Allowance, Amount	Concept (Monetary)	As Of	Credit	us-gaap:ValuationAllowanceAmount
10	Valuation Allowance, Deferred Tax Asset, Explanation of Change	Concept (Text/String)	For Period		us-gaap:ValuationAllowanceDeferredTaxAssetExplanationOfChange
11	Valuation Allowance, Deferred Tax Asset, Change in Amount	Concept (Monetary)	For Period	Credit	us-gaap:ValuationAllowanceDeferredTaxAssetChangeInAmount

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:ValuationAllowance	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:ValuationAllowance	rules-arcroles:disclosure-equivalentTextblock	us-gaap:SummaryOfValuationAllowanceTextBlock
disclosures:ValuationAllowance	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:ValuationAllowance	rules-arcroles:disclosure-requiresConcept	us-gaap:ValuationAllowanceAmount
disclosures:ValuationAllowance	rules-arcroles:disclosure-requiresAxis	us-gaap:ValuationAllowanceByDeferredTaxAssetAxis

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