Disclosure informationFresh-Start Adjustment, Increase (Decrease), Assets [Roll Up]

The following resource provides information about the disclosure Fresh-Start Adjustment, Increase (Decrease), Assets [Roll Up] which has the name FreshStartAdjustmentIncreaseDecreaseAssetsRollUp which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Fresh-Start Adjustment, Increase (Decrease), Assets [Roll Up]
Name:	FreshStartAdjustmentIncreaseDecreaseAssetsRollUp
Parent Topic:	Reorganizations
Documentation:	Roll up of details of increases (decreases) in assets from fresh-start adjustment.
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/Reorganizations \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:840 Subtopic:20 Section:50 Paragraph:1	http://asc.fasb.org/extlink&oid=6453985&loc=d3e41499-112717

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	Fresh-Start Adjustment, Increase (Decrease), Assets [Roll Up]	Concept (Text/String)	For Period		us-gaap:FreshStartAdjustmentIncreaseDecreaseAssetsAbstract
2	Fresh-Start Adjustment, Increase (Decrease), Current Assets [Roll Up]	Concept (Text/String)	For Period		us-gaap:FreshStartAdjustmentIncreaseDecreaseCurrentAssetsAbstract
3	Fresh-Start Adjustment, Increase (Decrease), Cash and Cash Equivalents	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseCashAndCashEquivalents
4	Fresh-Start Adjustment, Increase (Decrease), Restricted Cash and Cash Equivalents, Current	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseRestrictedCashAndCashEquivalentsCurrent
5	Fresh-Start Adjustment, Increase (Decrease), Short-term Investments	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseShortTermInvestments
6	Fresh-Start Adjustment, Increase (Decrease), Receivables, Net	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseReceivablesNet
7	Fresh-Start Adjustment, Increase (Decrease), Inventories	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseInventories
8	Fresh-Start Adjustment, Increase (Decrease), Deferred Income Tax Assets, Current	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseDeferredIncomeTaxAssetsCurrent
9	Fresh-Start Adjustment, Increase (Decrease), Prepaid and Other Current Assets	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreasePrepaidAndOtherCurrentAssets
10	Fresh-Start Adjustment, Increase (Decrease), Current Assets, Total	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseCurrentAssets
11	Fresh-Start Adjustment, Increase (Decrease), Property and Equipment, Net [Roll Up]	Concept (Text/String)	For Period		us-gaap:FreshStartAdjustmentIncreaseDecreasePropertyAndEquipmentNetAbstract
12	Fresh-Start Adjustment, Increase (Decrease), Land	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseLand
13	Fresh-Start Adjustment, Increase (Decrease), Buildings and Improvements	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseBuildingsAndImprovements
14	Fresh-Start Adjustment, Increase (Decrease), Equipment	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseEquipment
15	Fresh-Start Adjustment, Increase (Decrease), Furniture and Fixtures	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseFurnitureAndFixtures
16	Fresh-Start Adjustment, Increase (Decrease), Leasehold Improvements	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseLeaseholdImprovements
17	Fresh-Start Adjustment, Increase (Decrease), Other Property and Equipment	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseOtherPropertyAndEquipment
18	Fresh-Start Adjustment, Increase (Decrease), Property under Capital Lease Arrangements	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreasePropertyUnderCapitalLeaseArrangements
19	Fresh-Start Adjustment, Increase (Decrease), Accumulated Depreciation and Amortization	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseAccumulatedDepreciationAndAmortization
20	Fresh-Start Adjustment, Increase (Decrease), Property and Equipment, Net, Total	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreasePropertyAndEquipmentNet
21	Fresh-Start Adjustment, Increase (Decrease), Other Assets [Roll Up]	Concept (Text/String)	For Period		us-gaap:FreshStartAdjustmentIncreaseDecreaseOtherAssetsAbstract
22	Fresh-Start Adjustment, Increase (Decrease), Investments	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseInvestments
23	Fresh-Start Adjustment, Increase (Decrease), Amortizable Intangible Assets	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseAmortizableIntangibleAssets
24	Fresh-Start Adjustment, Increase (Decrease), Nonamortizable Intangible Assets	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseNonamortizableIntangibleAssets
25	Fresh-Start Adjustment, Increase (Decrease), Restricted Cash and Cash Equivalents, Noncurrent	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseRestrictedCashAndCashEquivalentsNoncurrent
26	Fresh-Start Adjustment, Increase (Decrease), Deferred Income Tax Assets, Noncurrent	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseDeferredIncomeTaxAssetsNoncurrent
27	Fresh-Start Adjustment, Increase (Decrease), Goodwill	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseGoodwill
28	Fresh-Start Adjustment, Increase (Decrease), Reorganization Value in Excess of Amounts Allocable to Identifiable Assets	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseReorganizationValueInExcessOfAmountsAllocableToIdentifiableAssets
29	Fresh-Start Adjustment, Increase (Decrease), Deferred Financing Costs	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseDeferredFinancingCosts
30	Fresh-Start Adjustment, Increase (Decrease), Other Assets, Noncurrent	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseOtherAssetsNoncurrent
31	Fresh-Start Adjustment, Increase (Decrease), Other Assets, Total	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseOtherAssets
32	Fresh-Start Adjustment, Increase (Decrease), Assets, Total	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseAssets

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:FreshStartAdjustmentIncreaseDecreaseAssetsRollUp	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:FreshStartAdjustmentIncreaseDecreaseAssetsRollUp	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollUp
disclosures:FreshStartAdjustmentIncreaseDecreaseAssetsRollUp	rules-arcroles:disclosure-requiresConcept	us-gaap:FreshStartAdjustmentIncreaseDecreaseAssets

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 4:10:44 PM