Disclosure informationRestricted Cash and Cash Equivalents, by Type of Restricted Cash and Cash Equivalents [Hierarchy]

The following resource provides information about the disclosure Restricted Cash and Cash Equivalents, by Type of Restricted Cash and Cash Equivalents [Hierarchy] which has the name RestrictedCashAndCashEquivalents which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Restricted Cash and Cash Equivalents, by Type of Restricted Cash and Cash Equivalents [Hierarchy]
Name:	RestrictedCashAndCashEquivalents
Parent Topic:	CashAndCashEquivalents
Documentation:	Disclosure of the cash and cash items which are restricted as to withdrawal or usage.
Commentary:	Notice that there is a text block and table, they are both named similarly. Both a text block and a table exists. Based on the examples, it does not seem that this [Axis] is required. Some people seem to also represent this as a roll forward.
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:	Good example
Exemplar Viewer:	RestrictedCashAndCashEquivalents
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfRestrictedCashAndCashEquivalentsTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/CashAndCashEquivalents \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB:	http://asc.fasb.org/extlink&oid=6507016
2	FASB: Topic:210 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SX 210.5-02.1)	http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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
CROWN CASTLE INTERNATIONAL CORP TextBlock \| EQUITY RESIDENTIAL TextBlock \| FORD MOTOR CO TextBlock \| HELMERICH & PAYNE INC TextBlock \| PPL Corp TextBlock \| SKYLINE CORP TextBlock \| VISA INC. TextBlock \| XEROX CORP 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	Restricted Cash and Cash Equivalents, by Type of Cash and Cash Equivalents [Table]	Table			us-gaap:ScheduleOfRestrictedCashAndCashEquivalentsTable
2	Legal Entity [Axis]	Axis			dei:LegalEntityAxis
3	Consolidated Entity [Domain]	Member			dei:EntityDomain
4	Restricted Cash and Cash Equivalents, Cash and Cash Equivalents [Axis]	Axis			us-gaap:RestrictedCashAndCashEquivalentsCashAndCashEquivalentsAxis
5	Restricted Cash and Cash Equivalents, Cash and Cash Equivalents [Domain]	Member			us-gaap:RestrictedCashAndCashEquivalentsCashAndCashEquivalentsMember
6	Cash [Member]	Member			us-gaap:CashMember
7	Demand Deposits [Member]	Member			us-gaap:DemandDepositsMember
8	Cash Equivalents [Member]	Member			us-gaap:CashEquivalentsMember
9	Bank Time Deposits [Member]	Member			us-gaap:BankTimeDepositsMember
10	Certificates of Deposit [Member]	Member			us-gaap:CertificatesOfDepositMember
11	Commercial Paper [Member]	Member			us-gaap:CommercialPaperMember
12	Interest-bearing Deposits [Member]	Member			us-gaap:InterestBearingDepositsMember
13	Money Market Funds [Member]	Member			us-gaap:MoneyMarketFundsMember
14	US States and Political Subdivisions Debt Securities [Member]	Member			us-gaap:USStatesAndPoliticalSubdivisionsMember
15	US Government Corporations and Agencies Securities [Member]	Member			us-gaap:USGovernmentCorporationsAndAgenciesSecuritiesMember
16	US Treasury Securities [Member]	Member			us-gaap:USTreasurySecuritiesMember
17	Restricted Cash and Cash Equivalents Items [Line Items]	LineItems			us-gaap:RestrictedCashAndCashEquivalentsItemsLineItems
18	Restricted Cash and Cash Equivalents Items [Hierarchy]	Concept (Text/String)	For Period		added:RestrictedCashCashEquivalentsItemsHierarchy
19	Restricted Cash and Cash Equivalent Item, Description	Concept (Text/String)	For Period		us-gaap:RestrictedCashAndCashEquivalentItemDescription
20	Restricted Cash and Cash Equivalents, Current	Concept (Monetary)	As Of	Debit	us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue
21	Restricted Cash and Cash Equivalents, Noncurrent	Concept (Monetary)	As Of	Debit	us-gaap:RestrictedCashAndCashEquivalentsNoncurrent
22	Restricted Cash and Cash Equivalents	Concept (Monetary)	As Of	Debit	us-gaap:RestrictedCashAndCashEquivalents
23	Restricted Cash and Cash Equivalent Item, Purpose	Concept (Text/String)	For Period		us-gaap:RestrictedCashAndCashEquivalentItemPurpose
24	Restricted Cash and Cash Equivalent Item, Agreement	Concept (Text/String)	For Period		us-gaap:RestrictedCashAndCashEquivalentItemAgreement

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:RestrictedCashAndCashEquivalents	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:RestrictedCashAndCashEquivalents	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfRestrictedCashAndCashEquivalentsTextBlock
disclosures:RestrictedCashAndCashEquivalents	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:RestrictedCashAndCashEquivalents	rules-arcroles:disclosure-requiresAxis	us-gaap:RestrictedCashAndCashEquivalentsCashAndCashEquivalentsAxis

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:

To the extent possible under law, the person who associated CC0 with this work has waived all copyright and related or neighboring rights to this work.

Last updated: 5/4/2016 4:10:02 PM