Disclosure informationGeographic Areas, Long-Lived Assets in Individual Foreign Countries, by Country [Roll Up]

The following resource provides information about the disclosure Geographic Areas, Long-Lived Assets in Individual Foreign Countries, by Country [Roll Up] which has the name GeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryDisclosure which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Geographic Areas, Long-Lived Assets in Individual Foreign Countries, by Country [Roll Up]
Name:	GeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryDisclosure
Parent Topic:	SegmentReporting
Documentation:	Disclosure of long-lived assets in foreign contries, by country.
Commentary:	The taxonomy uses us-gaap:NoncurrentAssets as the long-lived assets concept. Yet economic entities use that concept or us-gaap:PropertyPlantAndEquipmentNet. Table use is inconstent. Axis use is inconsistent. Root element use is inconsistent. Member use is as expected. This seems to be a duplicate [Text Block] of us-gaap:LongLivedAssetsByGeographicAreasTableTextBlock.
SEC Level:	Detail
Information model:	[Roll Up]
Completion state:	WIP
Status:
Exemplar Viewer:	GeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryDisclosure
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfEntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/SegmentReporting \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:280 Subtopic:10 Section:50 Paragraph:41 Subparagraph:(b)	http://asc.fasb.org/extlink&oid=68060357&loc=d3e9038-108599

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
EXXON MOBIL CORP Detail \| EXXON MOBIL CORP TextBlock \| Merck & Co. Inc. Detail \| Merck & Co. Inc. TextBlock \| MICROSOFT CORP Detail \| MICROSOFT CORP TextBlock \| PFIZER INC Detail \| PFIZER INC TextBlock \| UNITED TECHNOLOGIES CORP /DE/ Detail \| UNITED TECHNOLOGIES CORP /DE/ TextBlock \| VISA INC. Detail \| VISA INC. 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	Geographic Areas, Long-Lived Assets in Individual Foreign Countries, by Country [Table]	Table			us-gaap:ScheduleOfSegmentReportingInformationBySegmentTable
2	Geographic Areas [Axis]	Axis			us-gaap:StatementGeographicalAxis
3	Segments [Domain]	Member			us-gaap:SegmentGeographicalDomain
4	UNITED STATES	Member			country:US
5	EMEA [Member]	Member			us-gaap:EMEAMember
6	Asia Pacific [Member]	Member			us-gaap:AsiaPacificMember
7	Latin America [Member]	Member			us-gaap:LatinAmericaMember
8	JAPAN	Member			country:JP
9	Other Countries [Member]	Member			mrk:OtherCountriesMember
10	Segment Reporting Information [Line Items]	LineItems			us-gaap:SegmentReportingInformationLineItems
11	Segment Reporting Information [Roll Up]	Concept (ERROR)	ERROR		added:SegmentReportingInformationRollUp
12	Long-lived assets	Concept (Monetary)	As Of	Debit	us-gaap:AssetsNoncurrent

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:GeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryDisclosure	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:GeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryDisclosure	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfEntityWideDisclosureOnGeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryTextBlock
disclosures:GeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryDisclosure	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollUp
disclosures:GeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryDisclosure	rules-arcroles:disclosure-requiresConcept	us-gaap:NoncurrentAssets
disclosures:GeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryDisclosure	rules-arcroles:disclosure-requiresAxis	us-gaap:StatementGeographicalAxis

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 4:10:26 PM