Disclosure Descriptive Information
Label: Deferred Revenue Arrangement, by Type
Name: DeferredRevenueArrangementByType
Parent Topic: DeferredRevenue
Documentation: Disclosure of the type of arrangements and the corresponding amounts that comprise the current and noncurrent balance of deferred revenue as of the balance sheet date. Some times this is disclosed as a roll up, other times as a roll forward.
US GAAP XBRL Taxonomy Text Block: us-gaap:DeferredRevenueByArrangementDisclosureTextBlock
Human Readable Examples: List of human readable examples
Machine Readable Examples: List of machine readable examples
Business rules (machine readable): XBRL Definition Relations
US GAAP XBRL Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/DeferredRevenue | XML | HTML

References to Accounting Standards Codification (ASC)
Item Description Reference
1 FASB: Topic:210 Subtopic:10 Section:45 Paragraph:8 Subparagraph:(b) http://asc.fasb.org/extlink&oid=28358313&loc=d3e6935-107765
2 FASB: Topic:605 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SAB TOPIC 13.A.4(a).Q1) http://asc.fasb.org/extlink&oid=27012821&loc=d3e214044-122780

Example Disclosure

Prototype of Disclosure
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Deferred Revenue Arrangement, by Type [Table] Table us-gaap:DeferredRevenueArrangementByTypeTable
2 Deferred Revenue Arrangement Type [Axis] Axis us-gaap:DeferredRevenueArrangementTypeAxis
3 Deferred Revenue Arrangement Type [Domain] Member us-gaap:DeferredRevenueArrangementTypeDomain
4 Subscription and Maintenance [Member] Member ca:SubscriptionAndMaintenanceMember
5 Professional Services [Member] Member ca:ProfessionalServicesMember
6 Software Fees and Other [Member] Member ca:SoftwareFeesAndOtherMember
7 Deferred Revenue Arrangement [Line Items] LineItems us-gaap:DeferredRevenueArrangementLineItems
8 Components of deferred revenue (billed or collected) Abstract us-gaap:DeferredRevenueAbstract
9 Current: Abstract us-gaap:DeferredRevenueAndCreditsCurrentAbstract
10 Total deferred revenue (billed or collected) - current Concept (Monetary) As Of Credit us-gaap:DeferredRevenueCurrent
11 Noncurrent: Abstract us-gaap:DeferredRevenueAndCreditsNoncurrentAbstract
12 Total deferred revenue (billed or collected) - noncurrent Concept (Monetary) As Of Credit us-gaap:DeferredRevenueNoncurrent
13 Total deferred revenue (billed or collected) Concept (Monetary) As Of Credit us-gaap:DeferredRevenue

Business Rules Summary
From Arcrole (predicate) To
disclosures:DeferredRevenueArrangementByType rules-arcroles:disclosure-equivalentTextblock us-gaap:DeferredRevenueByArrangementDisclosureTextBlock
disclosures:DeferredRevenueArrangementByType rules-arcroles:disclosure-hasConceptArrangementPattern fro:RollUp
disclosures:DeferredRevenueArrangementByType rules-arcroles:disclosure-requiresConcept us-gaap:DeferredRevenue


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