Disclosure informationLeases of Lessee Note [Note Level]

The following resource provides information about the disclosure Leases of Lessee Note [Note Level] which has the name LeasesOfLesseeDisclosure which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Leases of Lessee Note [Note Level]
Name:	LeasesOfLesseeDisclosure
Parent Topic:	LeasesOperating
Documentation:	Entire footnote for lessee entity's leasing arrangements.
Commentary:
SEC Level:	NoteLevel
Information model:	[Level 1 Text Block]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	LeasesOfLesseeDisclosure
US GAAP XBRL Taxonomy Text Block:	us-gaap:LeasesOfLesseeDisclosureTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/Leases \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:460 Subtopic:10 Section:50 Paragraph:4	http://asc.fasb.org/extlink&oid=6851643&loc=d3e12069-110248
2	FASB: Topic:840 Subtopic:10 Section:50 Paragraph:2	http://asc.fasb.org/extlink&oid=6452660&loc=d3e36991-112694
3	FASB: Topic:840 Subtopic:10 Section:55 Paragraph:40 Subparagraph:(Note 1,3)	http://asc.fasb.org/extlink&oid=6584154&loc=d3e38371-112697
4	FASB: Topic:840 Subtopic:20 Section:50 Paragraph:1	http://asc.fasb.org/extlink&oid=6453985&loc=d3e41499-112717
5	FASB: Topic:840 Subtopic:20 Section:50 Paragraph:2	http://asc.fasb.org/extlink&oid=6453985&loc=d3e41502-112717
6	FASB: Topic:840 Subtopic:30 Section:50 Paragraph:1	http://asc.fasb.org/extlink&oid=6455398&loc=d3e45280-112737

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
BEST BUY CO INC TextBlock \| CATERPILLAR INC TextBlock \| CHEVRON CORP TextBlock \| CONOCOPHILLIPS TextBlock \| COSTCO WHOLESALE CORP /NEW TextBlock \| CVS CAREMARK CORP TextBlock \| DELTA AIR LINES INC /DE/ TextBlock \| DOW CHEMICAL CO /DE/ TextBlock \| ELECTRO RENT CORP TextBlock \| ELECTRO RENT CORP TextBlock \| FEDERAL EXPRESS CORP TextBlock \| HCA Holdings, Inc. TextBlock \| HESS CORP TextBlock \| INTERNATIONAL BUSINESS MACHINES CORP TextBlock \| JOHNSON & JOHNSON TextBlock \| JOHNSON CONTROLS INC TextBlock \| KROGER CO TextBlock \| LOWES COMPANIES INC TextBlock \| Marathon Petroleum Corp TextBlock \| MCDONALDS CORP TextBlock \| MCKESSON CORP TextBlock \| PACCAR INC TextBlock \| Phillips 66 TextBlock \| RITE AID CORP TextBlock \| SAFEWAY INC TextBlock \| SAUL CENTERS INC TextBlock \| SAUL CENTERS INC TextBlock \| SEARS HOLDINGS CORP TextBlock \| SYSCO CORP TextBlock \| TARGET CORP TextBlock \| TRAVELERS COMPANIES, INC. TextBlock \| WAL MART STORES INC TextBlock \| WALGREEN CO TextBlock \| WELLPOINT, 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	Footnote [Abstract]	Abstract			added:FootnoteAbstract
2	Leases of Lessee Disclosure [Text Block]	Concept (Text Block (HTML))	For Period		us-gaap:LeasesOfLesseeDisclosureTextBlock

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:LeasesOfLesseeDisclosure	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:LeasesOfLesseeDisclosure	rules-arcroles:disclosure-equivalentTextblock	us-gaap:LeasesOfLesseeDisclosureTextBlock
disclosures:LeasesOfLesseeDisclosure	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Level1TextBlock

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 4:10:29 PM