Disclosure informationShort-term Debt Default, by Type of Debt and by Debt Instrument [Hierarchy]

The following resource provides information about the disclosure Short-term Debt Default, by Type of Debt and by Debt Instrument [Hierarchy] which has the name ShortTermDebtDefaultHierarchy which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Short-term Debt Default, by Type of Debt and by Debt Instrument [Hierarchy]
Name:	ShortTermDebtDefaultHierarchy
Parent Topic:	Debt
Documentation:	Disclosure of information about short-term debt defaults by type of debt and debt instrument.
Commentary:	Seems like there could be more than one debt default. Seems like an [Axis] is needed for each debt default. Good example.
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:	COMMENT
US GAAP XBRL Taxonomy Text Block:	NO TEXT BLOCK
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/Debt \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:440 Subtopic:10 Section:50 Paragraph:2	http://asc.fasb.org/extlink&oid=73718637&loc=d3e25287-109308
2	FASB: Topic:440 Subtopic:10 Section:50 Paragraph:6	http://asc.fasb.org/extlink&oid=73718637&loc=d3e25383-109308
3	FASB: Topic:470 Subtopic:10 Section:50 Paragraph:1	http://asc.fasb.org/extlink&oid=6802200&loc=d3e1835-112601

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	Short-term Debt, by Debt Type and by Instrument [Table]	Table			us-gaap:ScheduleOfShortTermDebtTable
2	Legal Entity [Axis]	Axis			dei:LegalEntityAxis
3	Consolidated Entity [Domain]	Member			dei:EntityDomain
4	Short-term Debt, Type [Axis]	Axis			us-gaap:ShortTermDebtTypeAxis
5	Short-term Debt, Type [Domain]	Member			us-gaap:ShortTermDebtTypeDomain
6	Notes Payable to Banks [Member]	Member			us-gaap:NotesPayableToBanksMember
7	Notes Payable, Other Payables [Member]	Member			us-gaap:NotesPayableOtherPayablesMember
8	Loans Payable [Member]	Member			us-gaap:LoansPayableMember
9	Line of Credit [Member]	Member			us-gaap:LineOfCreditMember
10	Letter of Credit [Member]	Member			us-gaap:LetterOfCreditMember
11	Warehouse Agreement Borrowings [Member]	Member			us-gaap:WarehouseAgreementBorrowingsMember
12	Convertible Notes Payable [Member]	Member			us-gaap:ConvertibleNotesPayableMember
13	Commercial Paper [Member]	Member			us-gaap:CommercialPaperMember
14	Construction Loan Payable [Member]	Member			us-gaap:ConstructionLoanPayableMember
15	Bank Overdrafts [Member]	Member			us-gaap:BankOverdraftsMember
16	Bankers Acceptance [Member]	Member			us-gaap:BankersAcceptanceMember
17	Bridge Loan [Member]	Member			us-gaap:BridgeLoanMember
18	Product Financing Arrangement [Member]	Member			us-gaap:ProductFinancingArrangementMember
19	Federal Funds Purchased [Member]	Member			us-gaap:FederalFundsPurchasedMember
20	Securities Sold under Agreements to Repurchase [Member]	Member			us-gaap:SecuritiesSoldUnderAgreementsToRepurchaseMember
21	Federal Home Loan Bank Advances [Member]	Member			us-gaap:FederalHomeLoanBankAdvancesMember
22	Federal Reserve Bank Advances [Member]	Member			us-gaap:FederalReserveBankAdvancesMember
23	Asset-backed Securities [Member]	Member			us-gaap:AssetBackedSecuritiesMember
24	Collateralized Mortgage Backed Securities [Member]	Member			us-gaap:MortgageBackedSecuritiesMember
25	Collateralized Mortgage Obligations [Member]	Member			us-gaap:CollateralizedMortgageObligationsMember
26	Debt Instrument [Axis]	Axis			us-gaap:DebtInstrumentAxis
27	Debt Instrument, Name [Domain]	Member			us-gaap:DebtInstrumentNameDomain
28	Short-term Debt [Line Items]	LineItems			us-gaap:ShortTermDebtLineItems
29	Short-term Debt, Debt Default [Hierarchy]	Concept (Text/String)	For Period		us-gaap:DebtDefaultShorttermDebtAbstract
30	Debt Default, Short-term Debt, Description of Violation or Event of Default	Concept (Text/String)	For Period		us-gaap:DebtDefaultShorttermDebtDescriptionOfViolationOrEventOfDefault
31	Debt Default, Short-term Debt, Description of Notice of Default	Concept (Text/String)	For Period		us-gaap:DebtDefaultShorttermDebtDescriptionOfNoticeOfDefault
32	Debt Default, Short-term Debt, Amount	Concept (Monetary)	As Of	Credit	us-gaap:DebtDefaultShorttermDebtAmount

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:ShortTermDebtDefaultHierarchy	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:ShortTermDebtDefaultHierarchy	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:ShortTermDebtDefaultHierarchy	rules-arcroles:disclosure-requiresConcept	us-gaap:DebtDefaultShorttermDebtAmount
disclosures:ShortTermDebtDefaultHierarchy	rules-arcroles:disclosure-requiresAxis	us-gaap:DebtInstrumentAxis

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 4:10:52 PM