Disclosure informationProperty, Plant and Equipment, Net, by Type [Roll Up]

The following resource provides information about the disclosure Property, Plant and Equipment, Net, by Type [Roll Up] which has the name PropertyPlantAndEquipmentNetByTypeRollUp which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Property, Plant and Equipment, Net, by Type [Roll Up]
Name:	PropertyPlantAndEquipmentNetByTypeRollUp
Parent Topic:	PropertyPlantAndEquipment
Documentation:	Roll up of details of property, plant, and equpment, net, by type. Disclosure of physical assets used in the normal conduct of business and not intended for resale.
Commentary:	Most of the time, economic entities report the NET total of PPE. Occasionaly economic entities report the GROSS as the total of PPE. Are different text blocks needed for the GROSS and NET totals?
SEC Level:	Detail
Information model:	[Roll Up]
Completion state:	WIP
Status:	Merge
Exemplar Viewer:	PropertyPlantAndEquipmentNetByTypeRollUp
US GAAP XBRL Taxonomy Text Block:	us-gaap:PropertyPlantAndEquipmentTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/PropertyPlantAndEquipment \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:210 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SX 210.5-02(13))	http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
2	FASB: Topic:360 Subtopic:10 Section:50 Paragraph:1	http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

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
ALANCO TECHNOLOGIES INC Detail \| ALANCO TECHNOLOGIES INC TextBlock \| AMARIN CORP PLC\UK TextBlock \| AMARIN CORP PLC\UK Detail \| AMBICOM HOLDINGS, INC TextBlock \| AMBICOM HOLDINGS, INC Detail \| APPLE INC Detail \| APPLE INC TextBlock \| AUTOBYTEL INC Detail \| AUTOBYTEL INC TextBlock \| AUTODESK INC TextBlock \| AUTODESK INC Detail \| BOEING CO Detail \| BOEING CO TextBlock \| HOME DEPOT INC TextBlock \| HOME DEPOT INC Detail \| JOHNSON & JOHNSON Detail \| JOHNSON & JOHNSON TextBlock \| MCDONALDS CORP TextBlock \| MCDONALDS CORP Detail \| MICROSOFT CORP TextBlock \| MICROSOFT CORP Detail \| PFIZER INC TextBlock \| PFIZER INC Detail \| PROCTER & GAMBLE Co Detail \| PROCTER & GAMBLE Co TextBlock \| UNITEDHEALTH GROUP INC TextBlock \| UNITEDHEALTH GROUP INC Detail \| VERIZON COMMUNICATIONS INC TextBlock \| VERIZON COMMUNICATIONS INC Detail \|

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	Property, Plant and Equipment, Net [Roll Up]	Abstract			us-gaap:PropertyPlantAndEquipmentNetByTypeAbstract
2	Property, Plant and Equipment, Gross [Roll Up]	Abstract			added:PropertyPlantAndEquipmentGrossByTypeAbstract
3	Land and improvements	Concept (Monetary)	As Of	Debit	us-gaap:LandAndLandImprovements
4	Office furniture and equipment	Concept (Monetary)	As Of	Debit	us-gaap:FurnitureAndFixturesGross
5	Production equipment	Concept (Monetary)	As Of	Debit	us-gaap:MachineryAndEquipmentGross
6	Property, Plant and Equipment, Gross	Concept (Monetary)	As Of	Debit	us-gaap:PropertyPlantAndEquipmentGross
7	Less accumulated depreciation	Concept (Monetary)	As Of	Credit	us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
8	Construction in progress	Concept (Monetary)	As Of	Debit	us-gaap:ConstructionInProgressGross
9	Property, Plant and Equipment, Net	Concept (Monetary)	As Of	Debit	us-gaap:PropertyPlantAndEquipmentNet

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:PropertyPlantAndEquipmentNetByTypeRollUp	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:PropertyPlantAndEquipmentNetByTypeRollUp	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollUp
disclosures:PropertyPlantAndEquipmentNetByTypeRollUp	rules-arcroles:disclosure-equivalentTextblock	us-gaap:PropertyPlantAndEquipmentTextBlock
disclosures:PropertyPlantAndEquipmentNetByTypeRollUp	rules-arcroles:disclosure-requiresConcept	us-gaap:PropertyPlantAndEquipmentNet
disclosures:PropertyPlantAndEquipmentNetByTypeRollUp	rules-arcroles:disclosure-oftenContainsConcept	us-gaap:PropertyPlantAndEquipmentGross
disclosures:PropertyPlantAndEquipmentNetByTypeRollUp	rules-arcroles:disclosure-oftenContainsConcept	us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
disclosures:PropertyPlantAndEquipmentNetByTypeRollUp	rules-arcroles:disclosure-oftenContainsConcept	us-gaap:BuildingsAndImprovementsGross
disclosures:PropertyPlantAndEquipmentNetByTypeRollUp	rules-arcroles:disclosure-oftenContainsConcept	us-gaap:MachineryAndEquipmentGross
disclosures:PropertyPlantAndEquipmentNetByTypeRollUp	rules-arcroles:disclosure-oftenContainsConcept	us-gaap:FurnitureAndFixturesGross
disclosures:PropertyPlantAndEquipmentNetByTypeRollUp	rules-arcroles:disclosure-oftenContainsConcept	us-gaap:Land
disclosures:PropertyPlantAndEquipmentNetByTypeRollUp	rules-arcroles:disclosure-oftenContainsConcept	us-gaap:LandImprovements
disclosures:PropertyPlantAndEquipmentNetByTypeRollUp	rules-arcroles:disclosure-oftenContainsConcept	us-gaap:LandAndLandImprovements
disclosures:PropertyPlantAndEquipmentNetByTypeRollUp	rules-arcroles:disclosure-oftenContainsConcept	us-gaap:PropertyPlantAndEquipmentOther

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
1	Summary	Property, plant and equipment components		disclosure:PropertyPlantAndEquipmentNetByTypeRollUp

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 4:10:36 PM