Disclosure informationIncome Tax Expense (Benefit), Intraperiod Tax Allocation [Roll Up]

The following resource provides information about the disclosure Income Tax Expense (Benefit), Intraperiod Tax Allocation [Roll Up] which has the name IncomeTaxExpenseBenefitIntraperiodTaxAllocationRollUp which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Income Tax Expense (Benefit), Intraperiod Tax Allocation [Roll Up]
Name:	IncomeTaxExpenseBenefitIntraperiodTaxAllocationRollUp
Parent Topic:	IncomeTaxes
Documentation:	Roll up of details of intraperiod tax allocation of income tax expense (benefit).
Commentary:
SEC Level:	Detail
Information model:	[Roll Up]
Completion state:	WIP
Status:
US GAAP XBRL Taxonomy Text Block:	NO TEXT BLOCK
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/IncomeTaxes \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:740 Subtopic:10 Section:50 Paragraph:12	http://asc.fasb.org/extlink&oid=65882285&loc=d3e32687-109319

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 Disclosure

Exemplars Available for Disclosure: Machine-Readable | Human-Readable

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	Income Tax Expense (Benefit), Intraperiod Tax Allocation [Roll Up]	Concept (Text/String)	For Period		us-gaap:IncomeTaxExpenseBenefitIntraperiodTaxAllocationAbstract
2	Income Tax Expense (Benefit), Continuing Operations	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxExpenseBenefitContinuingOperations
3	Discontinued Operation, Tax Effect of Discontinued Operation	Concept (Monetary)	For Period	Debit	us-gaap:DiscontinuedOperationTaxEffectOfDiscontinuedOperation
4	Income Tax Expense (Benefit), Extraordinary Items	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxExpenseBenefitExtraordinaryItems
5	Income Tax Effects Allocated Directly to Equity [Roll Up]	Concept (Text/String)	For Period		us-gaap:IncomeTaxEffectsAllocatedDirectlyToEquityAbstract
6	Income Tax Effects Allocated Directly to Equity, Prior Period Adjustment	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxEffectsAllocatedDirectlyToEquityPriorPeriodAdjustment
7	Income Tax Effects Allocated Directly to Equity, Cumulative Effect of Change in Accounting Principle	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxEffectsAllocatedDirectlyToEquityCumulativeEffectOfChangeInAccountingPrinciple
8	Other Comprehensive Income (Loss), Tax [Roll Up]	Concept (Text/String)	For Period		added:OtherComprehensiveIncomeLossTaxRollUp
9	Other Comprehensive Income (Loss), Foreign Currency Translation Gain (Loss) Arising During Period, Tax	Concept (Monetary)	For Period	Debit	us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationGainLossArisingDuringPeriodTax
10	Other Comprehensive Income (Loss), Foreign Currency Translation Reclassification Adjustment Realized upon Sale or Liquidation, Tax	Concept (Monetary)	For Period	Credit	us-gaap:OtherComprehensiveIncomeForeignCurrencyTranslationReclassificationAdjustmentRealizedUponSaleOrLiquidationTax
11	Other Comprehensive Income (Loss), Unrealized Gain (Loss) on Derivatives Arising During Period, Tax	Concept (Monetary)	For Period	Debit	us-gaap:OtherComprehensiveIncomeUnrealizedGainLossOnDerivativesArisingDuringPeriodTax
12	Other Comprehensive Income (Loss), Reclassification Adjustment on Derivatives Included in Net Income, Tax	Concept (Monetary)	For Period	Credit	us-gaap:OtherComprehensiveIncomeReclassificationAdjustmentOnDerivativesIncludedInNetIncomeTax
13	Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, Tax	Concept (Monetary)	For Period	Debit	us-gaap:OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodTax
14	Other Comprehensive Income (Loss), Reclassification Adjustment for Sale of Securities Included in Net Income, Tax	Concept (Monetary)	For Period	Credit	us-gaap:OtherComprehensiveIncomeReclassificationAdjustmentForSaleOfSecuritiesIncludedInNetIncomeTax
15	Other Comprehensive Income (Loss), Reclassification Adjustment for Held-to-maturity Transferred to Available-for-Sale Securities, Tax	Concept (Monetary)	For Period	Debit	us-gaap:OtherComprehensiveIncomeReclassificationAdjustmentForHeldToMaturityTransferredToAvailableForSaleSecuritiesTax
16	Other Comprehensive Income (Loss), Reclassification Adjustment for Write-down of Securities Included in Net Income, Tax	Concept (Monetary)	For Period	Credit	us-gaap:OtherComprehensiveIncomeReclassificationAdjustmentForWriteDownOfSecuritiesIncludedInNetIncomeTax
17	Other Comprehensive Income (Loss), Minimum Pension Liability Net Adjustment, Tax	Concept (Monetary)	For Period	Debit	us-gaap:OtherComprehensiveIncomeMinimumPensionLiabilityNetAdjustmentTax
18	Other Comprehensive Income (Loss), Finalization of Pension and Non-Pension Postretirement Plan Valuation, Tax	Concept (Monetary)	For Period	Debit	us-gaap:OtherComprehensiveIncomeFinalizationOfPensionAndNonPensionPostretirementPlanValuationTax
19	Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Plan Amendments, Tax Effect [Roll Up]	Concept (Text/String)	For Period		us-gaap:OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansPlanAmendmentTaxEffectAbstract
20	Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Benefit Plan Improvement, Tax Effect	Concept (Monetary)	For Period	Credit	us-gaap:OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansBenefitPlanImprovementTaxEffect
21	Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Curtailment, Tax Effect	Concept (Monetary)	For Period	Debit	us-gaap:OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansCurtailmentTaxEffect
22	Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Plan Amendments, Tax Effect, Total	Concept (Monetary)	For Period	Credit	us-gaap:OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansPlanAmendmentsTaxEffect
23	Other Comprehensive Income (Loss), Amortization, Pension and Other Postretirement Benefit Plans, Net Prior Service Cost Recognized in Net Periodic Pension Cost, Tax Effect	Concept (Monetary)	For Period	Debit	us-gaap:OtherComprehensiveIncomeLossAmortizationPensionAndOtherPostretirementBenefitPlansNetPriorServiceCostRecognizedInNetPeriodicPensionCostTaxEffect
24	Other Comprehensive Income (Loss), Reclassification, Pension and Other Postretirement Benefit Plans, Net Transition Asset (Obligation), Recognized in Net Periodic Benefit Cost, Tax	Concept (Monetary)	For Period	Credit	us-gaap:OtherComprehensiveIncomeReclassificationOfDefinedBenefitPlantNetTransitionAssetObligationRecognizedInNetPeriodicBenefitCostTax
25	Other Comprehensive Income (Loss), Pension and Other Postretirement Benefit Plans, Net Unamortized Gain (Loss) Arising During Period, Tax	Concept (Monetary)	For Period	Debit	us-gaap:OtherComprehensiveIncomeDefinedBenefitPlansNetUnamortizedGainLossArisingDuringPeriodTax
26	Other Comprehensive Income (Loss), Reclassification, Pension and Other Postretirement Benefit Plans, Net Gain (Loss) Recognized in Net Periodic Benefit Cost, Tax	Concept (Monetary)	For Period	Credit	us-gaap:OtherComprehensiveIncomeReclassificationOfDefinedBenefitPlansNetGainLossRecognizedInNetPeriodicBenefitCostTax
27	Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Income (Loss), Tax, Including Portion Attributable to Noncontrolling Interest [Roll Up]	Concept (Text/String)	For Period		us-gaap:OtherThanTemporaryImpairmentLossesInvestmentsPortionInOtherComprehensiveIncomeLossTaxIncludingPortionAttributableToNoncontrollingInterestAbstract
28	Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Income (Loss), Tax, Including Portion Attributable to Noncontrolling Interest, Available-for-sale Securities	Concept (Monetary)	For Period	Credit	us-gaap:OtherThanTemporaryImpairmentLossesInvestmentsPortionInOtherComprehensiveIncomeLossTaxIncludingPortionAttributableToNoncontrollingInterestAvailableforsaleSecurities
29	Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Income (Loss), Tax, Including Portion Attributable to Noncontrolling Interest, Held-to-maturity Securities	Concept (Monetary)	For Period	Credit	us-gaap:OtherThanTemporaryImpairmentLossesInvestmentsPortionInOtherComprehensiveIncomeLossTaxIncludingPortionAttributableToNoncontrollingInterestHeldtomaturitySecurities
30	Other than Temporary Impairment Losses, Investments, Portion in Other Comprehensive Income (Loss), Tax, Including Portion Attributable to Noncontrolling Interest, Total	Concept (Monetary)	For Period	Credit	us-gaap:OtherThanTemporaryImpairmentLossesInvestmentsPortionInOtherComprehensiveIncomeLossTaxIncludingPortionAttributableToNoncontrollingInterest
31	Other Comprehensive Income (Loss), Tax, Total	Concept (Monetary)	For Period	Debit	us-gaap:OtherComprehensiveIncomeLossTax
32	Income Tax Effects Allocated Directly to Equity, Equity Transactions	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxEffectsAllocatedDirectlyToEquityEquityTransactions
33	Income Tax Effects Allocated Directly to Equity, Employee Stock Options	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxEffectsAllocatedDirectlyToEquityEmployeeStockOptions
34	Income Tax Effects Allocated Directly to Equity, Other	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxEffectsAllocatedDirectlyToEquityOther
35	Income Tax Effects Allocated Directly to Equity, Total	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxEffectsAllocatedDirectlyToEquity
36	Income Tax Expense (Benefit), Intraperiod Tax Allocation, Total	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxExpenseBenefitIntraperiodTaxAllocation

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:IncomeTaxExpenseBenefitIntraperiodTaxAllocationRollUp	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:IncomeTaxExpenseBenefitIntraperiodTaxAllocationRollUp	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollUp
disclosures:IncomeTaxExpenseBenefitIntraperiodTaxAllocationRollUp	rules-arcroles:disclosure-requiresConcept	us-gaap:IncomeTaxExpenseBenefitIntraperiodTaxAllocation

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 4:10:41 PM