Disclosure informationReconciliation of Operating Profit (Loss) from Segments to Consolidated, by Reportable Segment [Hierarchy]

The following resource provides information about the disclosure Reconciliation of Operating Profit (Loss) from Segments to Consolidated, by Reportable Segment [Hierarchy] which has the name ReconciliationOfOperatingProfitLossfromSegmentsToConsolidated which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Reconciliation of Operating Profit (Loss) from Segments to Consolidated, by Reportable Segment [Hierarchy]
Name:	ReconciliationOfOperatingProfitLossfromSegmentsToConsolidated
Parent Topic:	SegmentReporting
Documentation:	Disclosure of all significant reconciling items in the reconciliation of total profit or loss from reportable segments, to the entity's consolidated income before income taxes, extraordinary items, and discontinued operations.
Commentary:	This disclosure uses a specific [Table] for information which is very similar to two other [Table]s (reconciliation of assets and reconciliation of operating income, reconciliation of other items). Yet the [Table] Statement [Table] is used on all three primary financial statements. Why is this not done consistently in both places?
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:	QUESTION
Exemplar Viewer:	ReconciliationOfOperatingProfitLossfromSegmentsToConsolidated
US GAAP XBRL Taxonomy Text Block:	us-gaap:ReconciliationOfOperatingProfitLossFromSegmentsToConsolidatedTextBlock
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:30 Subparagraph:(b)	http://asc.fasb.org/extlink&oid=68060357&loc=d3e8906-108599
2	FASB: Topic:280 Subtopic:10 Section:50 Paragraph:31	http://asc.fasb.org/extlink&oid=68060357&loc=d3e8924-108599

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
CATERPILLAR INC TextBlock \| CHEVRON CORP TextBlock \| DUPONT E I DE NEMOURS & CO TextBlock \| INTERNATIONAL BUSINESS MACHINES CORP TextBlock \| Merck & Co. Inc. TextBlock \| MICROSOFT CORP TextBlock \| VERIZON COMMUNICATIONS 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	Reconciliation of Operating Profit (Loss) from Segments to Consolidated, by Reportable Segment [Table]	Table			us-gaap:ReconciliationOfOperatingProfitLossFromSegmentsToConsolidatedTable
2	Consolidation Items [Axis]	Axis			us-gaap:ConsolidationItemsAxis
3	Consolidation Items [Domain]	Member			us-gaap:ConsolidationItemsDomain
4	Operating Segments [Member]	Member			us-gaap:OperatingSegmentsMember
5	Intersegment Eliminations [Member]	Member			us-gaap:IntersegmentEliminationMember
6	Segment Reconciling Items [Member]	Member			us-gaap:MaterialReconcilingItemsMember
7	Corporate, Non-Segment [Member]	Member			us-gaap:CorporateNonSegmentMember
8	Reportable Geographical Components [Member]	Member			us-gaap:ReportableGeographicalComponentsMember
9	Geography Eliminations [Member]	Member			us-gaap:GeographyEliminationsMember
10	Segments [Axis]	Axis			us-gaap:StatementBusinessSegmentsAxis
11	Segments [Domain]	Member			us-gaap:SegmentDomain
12	Other Segments [Member]	Member			us-gaap:AllOtherSegmentsMember
13	Corporate Segment [Member]	Member			us-gaap:CorporateMember
14	Corporate and Other [Member]	Member			us-gaap:CorporateAndOtherMember
15	Subsegments [Axis]	Axis			us-gaap:SubsegmentsAxis
16	Subsegments [Domain]	Member			us-gaap:SubsegmentsDomain
17	Subsegments Consolidation Items [Axis]	Axis			us-gaap:SubsegmentsConsolidationItemsAxis
18	Subsegments Consolidation Items [Domain]	Member			us-gaap:SubsegmentsConsolidationItemsDomain
19	Reportable Subsegments [Member]	Member			us-gaap:ReportableSubsegmentsMember
20	Intersubsegment Eliminations [Member]	Member			us-gaap:IntersubsegmentEliminationsMember
21	Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]	LineItems			us-gaap:SegmentReportingReconcilingItemForOperatingProfitLossFromSegmentToConsolidatedLineItems
22	Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Hierarchy]	Concept (ERROR)	ERROR		added:SegmentReportingReconcilingItemForOperatingProfitLossFromSegmentToConsolidatedHierarchy
23	Income (Loss) from Continuing Operations before Income Taxes, Extraordinary Items, Noncontrolling Interest	Concept (Monetary)	For Period	Credit	us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest

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:ReconciliationOfOperatingProfitLossfromSegmentsToConsolidated	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:ReconciliationOfOperatingProfitLossfromSegmentsToConsolidated	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ReconciliationOfOperatingProfitLossFromSegmentsToConsolidatedTextBlock
disclosures:ReconciliationOfOperatingProfitLossfromSegmentsToConsolidated	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy

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