Disclosure informationIncome Tax Contingency [Roll Forward]

The following resource provides information about the disclosure Income Tax Contingency [Roll Forward] which has the name IncomeTaxContingency which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Income Tax Contingency [Roll Forward]
Name:	IncomeTaxContingency
Parent Topic:	IncomeTaxes
Documentation:	Disclosure of amounts of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other types of income tax contingencies, and a reconciliation of the changes in unrecognized tax benefits.
Commentary:
SEC Level:	Detail
Information model:	[Roll Forward]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	IncomeTaxContingency
US GAAP XBRL Taxonomy Text Block:	us-gaap:SummaryOfIncomeTaxContingenciesTextBlock
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:15 Subparagraph:(d)	http://asc.fasb.org/extlink&oid=65882285&loc=d3e32718-109319
2	FASB: Topic:740 Subtopic:10 Section:50 Paragraph:15A	http://asc.fasb.org/extlink&oid=65882285&loc=SL6600010-109319
3	FASB: Topic:740 Subtopic:10 Section:50 Paragraph:19	http://asc.fasb.org/extlink&oid=65882285&loc=d3e32840-109319

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
3M CO TextBlock \| CHEVRON CORP TextBlock \| COCA COLA CO TextBlock \| DUPONT E I DE NEMOURS & CO TextBlock \| INTERNATIONAL BUSINESS MACHINES CORP TextBlock \| JOHNSON & JOHNSON TextBlock \| JPMORGAN CHASE & CO TextBlock \| MICROSOFT CORP TextBlock \| NIKE INC TextBlock \| TRAVELERS COMPANIES, INC. TextBlock \| UNITED TECHNOLOGIES CORP /DE/ TextBlock \| VERIZON COMMUNICATIONS INC TextBlock \| WAL MART STORES 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	Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]	Abstract			us-gaap:ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward
2	Balance at the beginning of the year	Concept (Monetary)	As Of	Credit	us-gaap:UnrecognizedTaxBenefits
3	Increases for current year tax positions	Concept (Monetary)	For Period	Credit	us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions
4	Increases for prior year tax positions	Concept (Monetary)	For Period	Credit	us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions
5	Decreases in prior year tax positions	Concept (Monetary)	For Period	Debit	us-gaap:UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions
6	Settlements with taxing authorities	Concept (Monetary)	For Period	Debit	us-gaap:UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities
7	Balance at the end of the year	Concept (Monetary)	As Of	Credit	us-gaap:UnrecognizedTaxBenefits

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:IncomeTaxContingency	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:IncomeTaxContingency	rules-arcroles:disclosure-equivalentTextblock	us-gaap:SummaryOfIncomeTaxContingenciesTextBlock
disclosures:IncomeTaxContingency	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollForward
disclosures:IncomeTaxContingency	rules-arcroles:disclosure-requiresConcept	us-gaap:UnrecognizedTaxBenefits

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