Disclosure informationNet Investment in Direct Financing and Sales Type Leases [Roll Up]

The following resource provides information about the disclosure Net Investment in Direct Financing and Sales Type Leases [Roll Up] which has the name NetInvestmentInDirectFinancingAndSalesTypeLeasesRollUp which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Net Investment in Direct Financing and Sales Type Leases [Roll Up]
Name:	NetInvestmentInDirectFinancingAndSalesTypeLeasesRollUp
Parent Topic:	LeasesOperating
Documentation:	Roll up of details of net investment in direct financing and sales-type leases as of the balance sheet date.
Commentary:	This seems like a duplicate.
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:5	http://asc.fasb.org/extlink&oid=25496975&loc=d3e45424-112738

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	Net Investment in Direct Financing and Sales Type Leases [Roll Up]	Concept (Text/String)	For Period		us-gaap:NetInvestmentInDirectFinancingAndSalesTypeLeasesAbstract
2	Capital Leases, Lessor Balance Sheet, Net Investment in Direct Financing and Sales Type Leases, Current [Roll Up]	Concept (Text/String)	For Period		us-gaap:CapitalLeasesLessorBalanceSheetNetInvestmentInDirectFinancingAndSalesTypeLeasesCurrentAbstract
3	Capital Leases, Lessor Balance Sheet, Net Investment in Direct Financing Leases, Current	Concept (Monetary)	As Of	Debit	us-gaap:CapitalLeasesLessorBalanceSheetNetInvestmentInDirectFinancingLeasesCurrent
4	Capital Leases, Lessor Balance Sheet, Net Investment in Sales Type Leases, Current	Concept (Monetary)	As Of	Debit	us-gaap:CapitalLeasesLessorBalanceSheetNetInvestmentInSalesTypeLeasesCurrent
5	Capital Leases, Lessor Balance Sheet, Net Investment in Direct Financing and Sales Type Leases, Current, Total	Concept (Monetary)	As Of	Debit	us-gaap:CapitalLeasesLessorBalanceSheetNetInvestmentInDirectFinancingAndSalesTypeLeasesCurrent
6	Capital Leases, Lessor Balance Sheet, Net Investment in Direct Financing and Sales Type Leases, Noncurrent [Roll Up]	Concept (Text/String)	For Period		us-gaap:CapitalLeasesLessorBalanceSheetNetInvestmentInDirectFinancingAndSalesTypeLeasesNoncurrentAbstract
7	Capital Leases, Lessor Balance Sheet, Net Investment in Direct Financing Leases, Noncurrent	Concept (Monetary)	As Of	Debit	us-gaap:CapitalLeasesLessorBalanceSheetNetInvestmentInDirectFinancingLeasesNoncurrent
8	Capital Leases, Lessor Balance Sheet, Net Investment in Sales Type Leases, Noncurrent	Concept (Monetary)	As Of	Debit	us-gaap:CapitalLeasesLessorBalanceSheetNetInvestmentInSalesTypeLeasesNoncurrent
9	Capital Leases, Lessor Balance Sheet, Net Investment in Direct Financing and Sales Type Leases, Noncurrent, Total	Concept (Monetary)	As Of	Debit	us-gaap:CapitalLeasesLessorBalanceSheetNetInvestmentInDirectFinancingAndSalesTypeLeasesNoncurrent
10	Net Investment in Direct Financing and Sales Type Leases, Total	Concept (Monetary)	As Of	Debit	us-gaap:NetInvestmentInDirectFinancingAndSalesTypeLeases

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:NetInvestmentInDirectFinancingAndSalesTypeLeasesRollUp	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:NetInvestmentInDirectFinancingAndSalesTypeLeasesRollUp	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollUp
disclosures:NetInvestmentInDirectFinancingAndSalesTypeLeasesRollUp	rules-arcroles:disclosure-requiresConcept	us-gaap:NetInvestmentInDirectFinancingAndSalesTypeLeases

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