Disclosure informationSegment Reporting Information, by Segment [Hierarchy]

The following resource provides information about the disclosure Segment Reporting Information, by Segment [Hierarchy] which has the name SegmentReportingInformationBySegment which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Segment Reporting Information, by Segment [Hierarchy]
Name:	SegmentReportingInformationBySegment
Parent Topic:	SegmentReporting
Documentation:	Disclosure of the profit or loss and total assets for each reportable segment.
Commentary:	Seems like the segment [Axis] would be requried, as would the root member.
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	SegmentReportingInformationBySegment
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock
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:21 Subparagraph:(b)	http://asc.fasb.org/extlink&oid=68060357&loc=d3e8721-108599
2	FASB: Topic:280 Subtopic:10 Section:50 Paragraph:22	http://asc.fasb.org/extlink&oid=68060357&loc=d3e8736-108599
3	FASB: Topic:280 Subtopic:10 Section:50 Paragraph:25	http://asc.fasb.org/extlink&oid=68060357&loc=d3e8813-108599
4	FASB: Topic:280 Subtopic:10 Section:50 Paragraph:30	http://asc.fasb.org/extlink&oid=68060357&loc=d3e8906-108599
5	FASB: Topic:350 Subtopic:20 Section:50 Paragraph:1	http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267

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 \| Alpha Natural Resources, Inc. Detail \| AMERICAN EXPRESS CO TextBlock \| AT&T INC. TextBlock \| BOEING CO TextBlock \| CATERPILLAR INC TextBlock \| CISCO SYSTEMS, INC. TextBlock \| COCA COLA CO TextBlock \| DUPONT E I DE NEMOURS & CO TextBlock \| EXXON MOBIL CORP TextBlock \| GOLDMAN SACHS GROUP INC TextBlock \| INTEL CORP TextBlock \| INTERNATIONAL BUSINESS MACHINES CORP TextBlock \| JOHNSON & JOHNSON TextBlock \| JPMORGAN CHASE & CO TextBlock \| Merck & Co. Inc. TextBlock \| NIKE INC TextBlock \| PFIZER INC TextBlock \| PROCTER & GAMBLE Co TextBlock \| TRAVELERS COMPANIES, INC. TextBlock \| UNITED TECHNOLOGIES CORP /DE/ TextBlock \| UNITEDHEALTH GROUP INC TextBlock \| VERIZON COMMUNICATIONS INC TextBlock \| WAL MART STORES INC 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	Segment Reporting Information, by Segment [Table]	Table			us-gaap:ScheduleOfSegmentReportingInformationBySegmentTable
2	Segments [Axis]	Axis			us-gaap:StatementBusinessSegmentsAxis
3	Segments [Domain]	Member			us-gaap:SegmentDomain
4	Eastern Coal Operations [Member]	Member			anr:EasternCoalOperationsMember
5	Western Coal Operations [Member]	Member			anr:WesternCoalOperationsMember
6	Other Segments [Member]	Member			us-gaap:AllOtherSegmentsMember
7	Segment Information [Line Items]	LineItems			us-gaap:SegmentReportingInformationLineItems
8	Segment Information [Hierarchy]	Concept (ERROR)	ERROR		added:SegmentReportingInformationHierarchy
9	EBITDA from continuing operations	Concept (Monetary)	For Period	Credit	anr:EarningsBeforeInterestIncomeTaxesDepreciationAndAmortization
10	Interest expense	Concept (Monetary)	For Period	Debit	us-gaap:InterestExpense
11	Interest income	Concept (Monetary)	For Period	Credit	us-gaap:InvestmentIncomeNet
12	Income tax benefit	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxExpenseBenefit
13	Depreciation, depletion and amortization	Concept (Monetary)	For Period	Debit	us-gaap:DepreciationDepletionAndAmortization
14	Amortization of acquired intangibles, net	Concept (Monetary)	For Period	Debit	us-gaap:AmortizationOfIntangibleAssets
15	Net loss	Concept (Monetary)	For Period	Credit	us-gaap:IncomeLossFromContinuingOperations

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:SegmentReportingInformationBySegment	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:SegmentReportingInformationBySegment	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:SegmentReportingInformationBySegment	rules-arcroles:disclosure-requiresAxis	us-gaap:StatementBusinessSegmentsAxis
disclosures:SegmentReportingInformationBySegment	rules-arcroles:disclosure-requiresMember	us-gaap:SegmentDomain
disclosures:SegmentReportingInformationBySegment	rules-arcroles:disclosure-requiresConcept	us-gaap:Revenues
disclosures:SegmentReportingInformationBySegment	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock
disclosures:SegmentReportingInformationBySegment	rules-arcroles:disclosure-requiresConcept	us-gaap:Assets

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