Disclosure Descriptive Information
   
Label: Sale Leaseback Transaction, Details by Transaction
Name: SaleLeasebackTransaction
Parent Topic: LeasesSaleAndLeaseback
Documentation: Disclosure of leases entered into in connection with the transaction involving the sale of property to another party and the lease of the property back to the seller was accounted for as an operating or capital lease.
Commentary:
Status:
US GAAP XBRL Taxonomy Text Block: us-gaap:ScheduleOfSaleLeasebackTransactionsTextBlock
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/Leases | XML | HTML
References to Accounting Standards Codification (ASC)
Item Description Reference
1 FASB: Topic:840 Subtopic:10 Section:50 Paragraph:2 http://asc.fasb.org/extlink&oid=6452660&loc=d3e36991-112694
2 FASB: Topic:840 Subtopic:40 Section:50 Paragraph:1 http://asc.fasb.org/extlink&oid=6456341&loc=d3e50796-112755
3 FASB: Topic:840 Subtopic:40 Section:50 Paragraph:2 http://asc.fasb.org/extlink&oid=6456377&loc=d3e50824-112756
Example Disclosure
Prototype of Disclosure
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Sale Leaseback Transaction [Hierarchy] Concept (Text/String) For Period added:SaleLeasebackTransactionHierarchy
2 Sale Leaseback Transaction, Description Concept (Text/String) For Period us-gaap:SaleLeasebackTransactionDescription
3 Sale Leaseback Transaction, Date Concept (Text/String) For Period us-gaap:SaleLeasebackTransactionDate
4 Sale Leaseback Transaction, Description of Asset(s) Concept (Text/String) For Period us-gaap:SaleLeasebackTransactionDescriptionOfAssetS
5 Sale Leaseback Transaction, Gross Proceeds Concept (Monetary) For Period Debit us-gaap:SaleLeasebackTransactionGrossProceeds
6 Sale Leaseback Transaction, Net Proceeds Concept (Monetary) For Period Debit us-gaap:SaleLeasebackTransactionNetProceeds
7 Sale Leaseback Transaction, Current Period Gain Recognized Concept (Monetary) For Period Credit us-gaap:SaleLeasebackTransactionCurrentPeriodGainRecognized
8 Sale Leaseback Transaction, Description of Accounting for Leaseback Concept (Text/String) For Period us-gaap:SaleLeasebackTransactionDescriptionOfAccountingForLeaseback
9 Sale Leaseback Transaction, Lease Terms Concept (Text/String) For Period us-gaap:SaleLeasebackTransactionLeaseTerms
10 Sale Leaseback Transaction, Imputed Interest Rate Concept (Percent) For Period us-gaap:SaleLeasebackTransactionImputedInterestRate
11 Sale Leaseback Transaction, Monthly Rental Payments Concept (Monetary) For Period Credit us-gaap:SaleLeasebackTransactionMonthlyRentalPayments
12 Sale Leaseback Transaction, Quarterly Rental Payments Concept (Monetary) For Period Credit us-gaap:SaleLeasebackTransactionQuarterlyRentalPayments
13 Sale Leaseback Transaction, Annual Rental Payments Concept (Monetary) For Period Credit us-gaap:SaleLeasebackTransactionAnnualRentalPayments
14 Sale Leaseback Transaction, Other Payments Required Concept (Monetary) For Period Credit us-gaap:SaleLeasebackTransactionOtherPaymentsRequired
15 Sale Leaseback Transaction, Amount Due under Financing Arrangement Concept (Monetary) As Of Credit us-gaap:SaleLeasebackTransactionAmountDueUnderFinancingArrangement
16 Sale Leaseback Transaction, Rent Expense Concept (Monetary) For Period Debit us-gaap:SaleLeasebackTransactionRentExpense
17 Sale Leaseback Transaction, Related Party Transaction Concept (Text/String) For Period us-gaap:SaleLeasebackTransactionRelatedPartyTransaction
18 Sale Leaseback Transaction, Circumstances Requiring Continuing Involvement Concept (Text/String) For Period us-gaap:SaleLeasebackTransactionCircumstancesRequiringContinuingInvolvement
19 Sale Leaseback Transaction, Other Information Concept (Text/String) For Period us-gaap:SaleLeasebackTransactionOtherInformation
Business Rules Summary
From Arcrole (predicate) To
disclosures:SaleLeasebackTransaction rules-arcroles:disclosure-equivalentTextblock us-gaap:ScheduleOfSaleLeasebackTransactionsTextBlock
disclosures:SaleLeasebackTransaction rules-arcroles:disclosure-hasConceptArrangementPattern fro:Hierarchy
disclosures:SaleLeasebackTransaction rules-arcroles:disclosure-requiresConcept us-gaap:SaleLeasebackTransactionDescription

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