Disclosure informationReconciliation of Revenue from Segments to Consolidated, by Reportable Segment [Hierarchy]

The following resource provides information about the disclosure Reconciliation of Revenue from Segments to Consolidated, by Reportable Segment [Hierarchy] which has the name ReconciliationOfRevenuefromSegmentsToConsolidated which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Reconciliation of Revenue from Segments to Consolidated, by Reportable Segment [Hierarchy]
Name:	ReconciliationOfRevenuefromSegmentsToConsolidated
Parent Topic:	SegmentReporting
Documentation:	Disclosure of all significant reconciling items in the reconciliation of total revenues from reportable segments to the entity's consolidated revenues.
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:	ReconciliationOfRevenuefromSegmentsToConsolidated
US GAAP XBRL Taxonomy Text Block:	us-gaap:ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock
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:(a)	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 \| INTERNATIONAL BUSINESS MACHINES CORP 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 Revenue from Segments to Consolidated, by Reportable Segment [Table]	Table			us-gaap:ReconciliationOfRevenueFromSegmentsToConsolidatedTable
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	Segment Reporting, Revenue Reconciling Item [Line Items]	LineItems			us-gaap:SegmentReportingRevenueReconcilingItemLineItems
22	Segment Reporting, Revenue Reconciling Item [Hierarchy]	Concept (ERROR)	ERROR		added:SegmentReportingRevenueReconcilingItemHierarchy
23	Revenues	Concept (Monetary)	For Period	Credit	us-gaap:Revenues

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:ReconciliationOfRevenuefromSegmentsToConsolidated	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:ReconciliationOfRevenuefromSegmentsToConsolidated	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock
disclosures:ReconciliationOfRevenuefromSegmentsToConsolidated	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:ReconciliationOfRevenuefromSegmentsToConsolidated	rules-arcroles:disclosure-requiresAxis	us-gaap:StatementBusinessSegmentsAxis

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