Disclosure informationLeveraged Leases, Income (Loss) [Roll Up]

The following resource provides information about the disclosure Leveraged Leases, Income (Loss) [Roll Up] which has the name LeveragedLeasesIncomeLossRollUp which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Leveraged Leases, Income (Loss) [Roll Up]
Name:	LeveragedLeasesIncomeLossRollUp
Parent Topic:	LeasesOperating
Documentation:	Roll up of details of income (loss) from leveraged leases.
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/Leases \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:840 Subtopic:30 Section:50 Paragraph:1 Subparagraph:(b)	http://asc.fasb.org/extlink&oid=6455398&loc=d3e45280-112737

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	Leveraged Leases, Income (Loss) [Roll Up]	Concept (Text/String)	For Period		us-gaap:LeveragedLeasesIncomeStatementNetIncomeFromLeveragedLeasesAbstract
2	Leveraged Leases, Income Statement, Income from Leveraged Leases	Concept (Monetary)	For Period	Credit	us-gaap:LeveragedLeasesIncomeStatementIncomeFromLeveragedLeases
3	Leveraged Leases, Income Statement, Income Tax Expense on Leveraged Leases	Concept (Monetary)	For Period	Debit	us-gaap:LeveragedLeasesIncomeStatementIncomeTaxExpenseOnLeveragedLeases
4	Leveraged Leases, Income Statement, Investment Tax Credit Recognized on Leveraged Leases	Concept (Monetary)	For Period	Credit	us-gaap:LeveragedLeasesIncomeStatementInvestmentTaxCreditRecognizedOnLeveragedLeases
5	Leveraged Leases, Income (Loss), Total	Concept (Monetary)	For Period	Credit	us-gaap:LeveragedLeasesIncomeStatementNetIncomeFromLeveragedLeases

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:LeveragedLeasesIncomeLossRollUp	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:LeveragedLeasesIncomeLossRollUp	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollUp
disclosures:LeveragedLeasesIncomeLossRollUp	rules-arcroles:disclosure-requiresConcept	us-gaap:LeveragedLeasesIncomeStatementNetIncomeFromLeveragedLeases

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 4:10:43 PM