Disclosure informationUnrecognized Tax Benefits, Income Tax Penalties and Interest Accrued [Roll Up]

The following resource provides information about the disclosure Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued [Roll Up] which has the name UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccruedRollUp which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued [Roll Up]
Name:	UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccruedRollUp
Parent Topic:	IncomeTaxes
Documentation:	Roll up of details of unrecognized tax benefits related to income tax penalties and accrued interest.
Commentary:
SEC Level:	Detail
Information model:	[Roll Up]
Completion state:	WIP
Status:
Exemplar Viewer:	UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccruedRollUp
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
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:15A	http://asc.fasb.org/extlink&oid=65882285&loc=SL6600010-109319
2	FASB: Topic:740 Subtopic:10 Section:55 Paragraph:217	http://asc.fasb.org/extlink&oid=75116239&loc=d3e36027-109320

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
BOEING CO TextBlock \| CISCO SYSTEMS, INC. TextBlock \| EXXON MOBIL CORP TextBlock \| GOLDMAN SACHS GROUP INC TextBlock \| HOME DEPOT INC TextBlock \| Merck & Co. Inc. TextBlock \| PFIZER INC TextBlock \| UNITEDHEALTH GROUP INC 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	Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued [Roll Up]	Concept (Text/String)	For Period		us-gaap:UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccruedAbstract
2	Unrecognized Tax Benefits, Income Tax Penalties Accrued	Concept (Monetary)	As Of	Credit	us-gaap:UnrecognizedTaxBenefitsIncomeTaxPenaltiesAccrued
3	Unrecognized Tax Benefits, Interest on Income Taxes Accrued	Concept (Monetary)	As Of	Credit	us-gaap:UnrecognizedTaxBenefitsInterestOnIncomeTaxesAccrued
4	Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued, Total	Concept (Monetary)	As Of	Credit	us-gaap:UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued

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:UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccruedRollUp	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccruedRollUp	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollUp
disclosures:UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccruedRollUp	rules-arcroles:disclosure-requiresConcept	us-gaap:UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued

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