Disclosure informationSale Leaseback Transaction Details, by Transaction [Abstract]

The following resource provides information about the disclosure Sale Leaseback Transaction Details, by Transaction [Abstract] which has the name SaleLeasebackTransaction which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Sale Leaseback Transaction Details, by Transaction [Abstract]
Name:	SaleLeasebackTransaction
Parent Topic:	LeasesSaleAndLeaseback
Documentation:	Disclosure of leases entered into in connection with the transaction involving the sale of property to another party and the lease of the property back to the seller was accounted for as an operating or capital lease.
Commentary:
SEC Level:	Detail
Information model:	[Abstract]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	SaleLeasebackTransaction
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfSaleLeasebackTransactionsTextBlock
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:840 Subtopic:10 Section:50 Paragraph:2	http://asc.fasb.org/extlink&oid=6452660&loc=d3e36991-112694
2	FASB: Topic:840 Subtopic:40 Section:50 Paragraph:1	http://asc.fasb.org/extlink&oid=6456341&loc=d3e50796-112755
3	FASB: Topic:840 Subtopic:40 Section:50 Paragraph:2	http://asc.fasb.org/extlink&oid=6456377&loc=d3e50824-112756

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
AdvanSource Biomaterials Corp TextBlock \| BODY CENTRAL CORP TextBlock \| CHINA MEDIA INC. TextBlock \| CHINA RECYCLING ENERGY CORP TextBlock \| CNB FINANCIAL CORP/PA TextBlock \| CorEnergy Infrastructure Trust, Inc. TextBlock \| DineEquity, Inc TextBlock \| ECHELON CORP TextBlock \| EVANS & SUTHERLAND COMPUTER CORP TextBlock \| FAMOUS DAVES OF AMERICA INC TextBlock \| IMAGE SENSING SYSTEMS INC TextBlock \| LAS VEGAS SANDS CORP TextBlock \| NEW JERSEY RESOURCES CORP TextBlock \| NII HOLDINGS INC TextBlock \| SILVER SPRING NETWORKS INC TextBlock \| STUDIO ONE MEDIA, INC. TextBlock \| T-Mobile US, Inc. Detail \| Tongji Healthcare Group, Inc. TextBlock \| XL GROUP PLC 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	Sale Leaseback Transaction, by Transaction [Table]	Table			us-gaap:SaleLeasebackTransactionTable
2	Legal Entity [Axis]	Axis			dei:LegalEntityAxis
3	Consolidated Entity [Domain]	Member			dei:EntityDomain
4	Sale Leaseback Transaction, Description [Axis]	Axis			us-gaap:SaleLeasebackTransactionDescriptionAxis
5	Sale Leaseback Transaction, Name [Domain]	Member			us-gaap:SaleLeasebackTransactionNameDomain
6	Sale Leaseback Transaction [Line Items]	LineItems			us-gaap:SaleLeasebackTransactionLineItems
7	Sale Leaseback Transaction [Hierarchy]	Concept (Text/String)	For Period		added:SaleLeasebackTransactionHierarchy
8	Sale Leaseback Transaction, Description	Concept (Text/String)	For Period		us-gaap:SaleLeasebackTransactionDescription
9	Sale Leaseback Transaction, Date	Concept (Text/String)	For Period		us-gaap:SaleLeasebackTransactionDate
10	Sale Leaseback Transaction, Description of Asset(s)	Concept (Text/String)	For Period		us-gaap:SaleLeasebackTransactionDescriptionOfAssetS
11	Sale Leaseback Transaction, Gross Proceeds	Concept (Monetary)	For Period	Debit	us-gaap:SaleLeasebackTransactionGrossProceeds
12	Sale Leaseback Transaction, Net Proceeds	Concept (Monetary)	For Period	Debit	us-gaap:SaleLeasebackTransactionNetProceeds
13	Sale Leaseback Transaction, Current Period Gain Recognized	Concept (Monetary)	For Period	Credit	us-gaap:SaleLeasebackTransactionCurrentPeriodGainRecognized
14	Sale Leaseback Transaction, Description of Accounting for Leaseback	Concept (Text/String)	For Period		us-gaap:SaleLeasebackTransactionDescriptionOfAccountingForLeaseback
15	Sale Leaseback Transaction, Lease Terms	Concept (Text/String)	For Period		us-gaap:SaleLeasebackTransactionLeaseTerms
16	Sale Leaseback Transaction, Imputed Interest Rate	Concept (Percent)	For Period		us-gaap:SaleLeasebackTransactionImputedInterestRate
17	Sale Leaseback Transaction, Monthly Rental Payments	Concept (Monetary)	For Period	Credit	us-gaap:SaleLeasebackTransactionMonthlyRentalPayments
18	Sale Leaseback Transaction, Quarterly Rental Payments	Concept (Monetary)	For Period	Credit	us-gaap:SaleLeasebackTransactionQuarterlyRentalPayments
19	Sale Leaseback Transaction, Annual Rental Payments	Concept (Monetary)	For Period	Credit	us-gaap:SaleLeasebackTransactionAnnualRentalPayments
20	Sale Leaseback Transaction, Other Payments Required	Concept (Monetary)	For Period	Credit	us-gaap:SaleLeasebackTransactionOtherPaymentsRequired
21	Sale Leaseback Transaction, Amount Due under Financing Arrangement	Concept (Monetary)	As Of	Credit	us-gaap:SaleLeasebackTransactionAmountDueUnderFinancingArrangement
22	Sale Leaseback Transaction, Rent Expense	Concept (Monetary)	For Period	Debit	us-gaap:SaleLeasebackTransactionRentExpense
23	Sale Leaseback Transaction, Related Party Transaction	Concept (Text/String)	For Period		us-gaap:SaleLeasebackTransactionRelatedPartyTransaction
24	Sale Leaseback Transaction, Circumstances Requiring Continuing Involvement	Concept (Text/String)	For Period		us-gaap:SaleLeasebackTransactionCircumstancesRequiringContinuingInvolvement
25	Sale Leaseback Transaction, Other Information	Concept (Text/String)	For Period		us-gaap:SaleLeasebackTransactionOtherInformation
26	Sale Leaseback Transaction, Net Book Value [Roll Up]	Concept (Text/String)	For Period		us-gaap:SaleLeasebackTransactionNetBookValueAbstract
27	Sale Leaseback Transaction, Historical Cost	Concept (Monetary)	As Of	Debit	us-gaap:SaleLeasebackTransactionHistoricalCost
28	Sale Leaseback Transaction, Accumulated Depreciation	Concept (Monetary)	As Of	Credit	us-gaap:SaleLeasebackTransactionAccumulatedDepreciation
29	Sale Leaseback Transaction, Net Book Value, Total	Concept (Monetary)	As Of	Debit	us-gaap:SaleLeasebackTransactionNetBookValue
30	Sale Leaseback Transaction, Deferred Gain, Net [Roll Up]	Concept (Text/String)	For Period		us-gaap:SaleLeasebackTransactionDeferredGainNetAbstract
31	Sale Leaseback Transaction, Deferred Gain, Gross	Concept (Monetary)	As Of	Credit	us-gaap:SaleLeasebackTransactionDeferredGainGross
32	Sale Leaseback Transaction, Cumulative Gain Recognized	Concept (Monetary)	As Of	Debit	us-gaap:SaleLeasebackTransactionCumulativeGainRecognized
33	Sale Leaseback Transaction, Deferred Gain, Net, Total	Concept (Monetary)	As Of	Credit	us-gaap:SaleLeasebackTransactionDeferredGainNet

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:SaleLeasebackTransaction	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:SaleLeasebackTransaction	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfSaleLeasebackTransactionsTextBlock
disclosures:SaleLeasebackTransaction	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:SaleLeasebackTransaction	rules-arcroles:disclosure-requiresConcept	us-gaap:SaleLeasebackTransactionDescription

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 4:10:30 PM