Disclosure Descriptive Information
Label: Deferred Tax Assets and Liabilities [Roll Up]
Name: DeferredTaxAssetsAndLiabilities
Parent Topic: IncomeTaxes
Documentation: Disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position.
US GAAP XBRL Taxonomy Text Block: us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
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/IncomeTaxes | XML | HTML

References to Accounting Standards Codification (ASC)
Item Description Reference
1 FASB: Topic:740 Subtopic:10 Section:50 Paragraph:2 http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Example Disclosure

Prototype of Disclosure
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Income Tax Disclosure [Abstract] Abstract us-gaap:IncomeTaxDisclosureAbstract
2 Deferred income taxes as of year end Abstract us-gaap:ComponentsOfDeferredTaxAssetsAndLiabilitiesAbstract
3 Deferred tax assets Abstract cat:DeferredTaxAssetsAbstract
4 Deferred and refundable income taxes Concept (Monetary) As Of Debit us-gaap:DeferredTaxAssetsNetCurrent
5 Noncurrent deferred and refundable income taxes Concept (Monetary) As Of Debit us-gaap:DeferredTaxAssetsNetNoncurrent
6 Total deferred tax assets Concept (Monetary) As Of Debit us-gaap:DeferredTaxAssetsNet
7 Deferred tax liabilities Abstract us-gaap:DeferredTaxLiabilitiesAbstract
8 Other current liabilities Concept (Monetary) As Of Credit us-gaap:DeferredTaxLiabilitiesCurrent
9 Other liabilities Concept (Monetary) As Of Credit us-gaap:DeferredTaxLiabilitiesNoncurrent
10 Deferred income taxes-net Concept (Monetary) As Of Debit us-gaap:DeferredTaxAssetsLiabilitiesNet

Business Rules Summary
From Arcrole (predicate) To
disclosures:DeferredTaxAssetsAndLiabilities rules-arcroles:disclosure-equivalentTextblock us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
disclosures:DeferredTaxAssetsAndLiabilities rules-arcroles:disclosure-hasConceptArrangementPattern fro:RollUp
disclosures:DeferredTaxAssetsAndLiabilities rules-arcroles:disclosure-requiresConcept us-gaap:DeferredTaxAssetsLiabilitiesNet


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