Disclosure informationMarketable Securities, Current [Roll Up]

The following resource provides information about the disclosure Marketable Securities, Current [Roll Up] which has the name MarketableSecurities which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Marketable Securities, Current [Roll Up]
Name:	MarketableSecurities
Parent Topic:	DebtAndEquitySecurities
Documentation:	Roll up of current marketable securities. This may consist of investments in certain debt and equity securities, short-term investments and other assets.
Commentary:	Missing [Table]
SEC Level:	Detail
Information model:	[Roll Up]
Completion state:	WIP
Status:
Exemplar Viewer:	MarketableSecurities
US GAAP XBRL Taxonomy Text Block:	us-gaap:MarketableSecuritiesTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/InvestmentsDebtAndEquitySecurities \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:210 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SX 210.5-02.2,12)	http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
2	FASB: Topic:320 Subtopic:10 Section:45 Paragraph:1	http://asc.fasb.org/extlink&oid=66010992&loc=d3e26610-111562
3	FASB: Topic:320 Subtopic:10 Section:45 Paragraph:2	http://asc.fasb.org/extlink&oid=66010992&loc=d3e26626-111562
4	FASB: Topic:320 Subtopic:10 Section:50 Paragraph:2 Subparagraph:(a)	http://asc.fasb.org/extlink&oid=73527792&loc=d3e27161-111563
5	FASB: Topic:320 Subtopic:10 Section:50 Paragraph:5 Subparagraph:(d)	http://asc.fasb.org/extlink&oid=73527792&loc=d3e27232-111563
6	FASB: Topic:942 Subtopic:210 Section:S99 Paragraph:1 Subparagraph:(SX 210.9-03.4)	http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878

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
3M CO TextBlock \| ARCHER DANIELS MIDLAND CO TextBlock \| BANK OF AMERICA CORP /DE/ TextBlock \| WELLS FARGO & COMPANY/MN 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	Marketable Securities, Current [Roll Up]	Concept (Text/String)	For Period		us-gaap:MarketableSecuritiesCurrentAbstract
2	Available-for-sale Securities, Current [Roll Up]	Concept (Text/String)	For Period		us-gaap:AvailableForSaleSecuritiesCurrentAbstract
3	Available-for-sale Securities, Debt Securities, Current	Concept (Monetary)	As Of	Debit	us-gaap:AvailableForSaleSecuritiesDebtSecuritiesCurrent
4	Available-for-sale Securities, Equity Securities, Current	Concept (Monetary)	As Of	Debit	us-gaap:AvailableForSaleSecuritiesEquitySecuritiesCurrent
5	Available-for-sale Securities, Current, Total	Concept (Monetary)	As Of	Debit	us-gaap:AvailableForSaleSecuritiesCurrent
6	Held-to-maturity Securities, Current	Concept (Monetary)	As Of	Debit	us-gaap:HeldToMaturitySecuritiesCurrent
7	Other Marketable Securities, Current	Concept (Monetary)	As Of	Debit	us-gaap:OtherMarketableSecuritiesCurrent
8	Marketable Securities, Current, Total	Concept (Monetary)	As Of	Debit	us-gaap:MarketableSecuritiesCurrent

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:MarketableSecurities	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:MarketableSecurities	rules-arcroles:disclosure-equivalentTextblock	us-gaap:MarketableSecuritiesTextBlock
disclosures:MarketableSecurities	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollUp
disclosures:MarketableSecurities	rules-arcroles:disclosure-requiresConcept	us-gaap:MarketableSecuritiesCurrent

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 4:10:04 PM