Disclosure informationImpaired Financing Receivables [Hierarchy]

The following resource provides information about the disclosure Impaired Financing Receivables [Hierarchy] which has the name ImpairedFinancingReceivables which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Impaired Financing Receivables [Hierarchy]
Name:	ImpairedFinancingReceivables
Parent Topic:	Receivables
Documentation:	Disclosure of impaired financing receivables. Schedule of the recorded investment, unpaid principal balance, associated allowance, average recorded investment, accounting policies, and interest income recognized on the accrual and cash basis for impaired financing receivables by class of financing receivable.
Commentary:
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	Not started
Status:	QUESTION
Exemplar Viewer:	ImpairedFinancingReceivables
US GAAP XBRL Taxonomy Text Block:	us-gaap:ImpairedFinancingReceivablesTableTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:310 Subtopic:10 Section:50 Paragraph:15	http://asc.fasb.org/extlink&oid=66008989&loc=d3e5212-111524

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
AMERICAN EXPRESS CO TextBlock \| CATERPILLAR INC TextBlock \| GENERAL ELECTRIC CO TextBlock \| INTERNATIONAL BUSINESS MACHINES CORP TextBlock \| JPMORGAN CHASE & CO TextBlock \|

Prototype

The following is a prototype of this example. The prototype shows the qualities of this disclosure:

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:ImpairedFinancingReceivables	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:ImpairedFinancingReceivables	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ImpairedFinancingReceivablesTableTextBlock

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 4:10:03 PM