Disclosure informationReconciliation of Other Significant Reconciling Items from Segments to Consolidated, by Reportable Segment [Hierarchy]

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

OVERVIEW

Overview of disclosure.


Label:	Reconciliation of Other Significant Reconciling Items from Segments to Consolidated, by Reportable Segment [Hierarchy]
Name:	ReconciliationOfOtherSignificantReconcilingItemsfromSegmentsToConsolidated
Parent Topic:	SegmentReporting
Documentation:	Disclosure of each significant reconciling item, other than profit (loss), revenues, or assets, in the reconciliation of totals of such items in reportable segments to the entity's corresponding consolidated amount.
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:	ReconciliationOfOtherSignificantReconcilingItemsfromSegmentsToConsolidated
US GAAP XBRL Taxonomy Text Block:	us-gaap:ReconciliationOfOtherSignificantReconcilingItemsFromSegmentsToConsolidatedTextBlock
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:(d)	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
AMERISOURCEBERGEN CORP TextBlock \| BOEING CO TextBlock \| CARDINAL HEALTH INC TextBlock \| DUPONT E I DE NEMOURS & CO TextBlock \| Marathon Petroleum Corp TextBlock \| NORTHROP GRUMMAN CORP /DE/ TextBlock \| TWENTY-FIRST CENTURY FOX, 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 Other Significant Reconciling Items from Segments to Consolidated, by Reportable Segment [Table]	Table			us-gaap:ReconciliationOfOtherSignificantReconcilingItemsFromSegmentsToConsolidatedTable
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, Other Significant Reconciling Item [Line Items]	LineItems			us-gaap:SegmentReportingOtherSignificantReconcilingItemLineItems
22	Segment Reporting, Other Significant Reconciling Item, Consolidated [Hierarchy]	Concept (Text/String)	For Period		us-gaap:SegmentReportingOtherSignificantReconcilingItemConsolidatedAbstract
23	Accounts Receivable, Net	Concept (Monetary)	As Of	Debit	us-gaap:AccountsReceivableNet
24	Equity Method Investments	Concept (Monetary)	As Of	Debit	us-gaap:EquityMethodInvestments
25	Property, Plant and Equipment, Net	Concept (Monetary)	As Of	Debit	us-gaap:PropertyPlantAndEquipmentNet
26	Goodwill	Concept (Monetary)	As Of	Debit	us-gaap:Goodwill
27	Other Assets	Concept (Monetary)	As Of	Debit	us-gaap:OtherAssets
28	Accounts Payable and Accrued Liabilities	Concept (Monetary)	As Of	Credit	us-gaap:AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent
29	Debt and Capital Lease Obligations	Concept (Monetary)	As Of	Credit	us-gaap:DebtAndCapitalLeaseObligations
30	Other Liabilities	Concept (Monetary)	As Of	Credit	us-gaap:OtherLiabilities

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:ReconciliationOfOtherSignificantReconcilingItemsfromSegmentsToConsolidated	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:ReconciliationOfOtherSignificantReconcilingItemsfromSegmentsToConsolidated	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ReconciliationOfOtherSignificantReconcilingItemsFromSegmentsToConsolidatedTextBlock
disclosures:ReconciliationOfOtherSignificantReconcilingItemsfromSegmentsToConsolidated	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:ReconciliationOfOtherSignificantReconcilingItemsfromSegmentsToConsolidated	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 4:10:27 PM