Disclosure Descriptive Information
Label: Unusual or Infrequent Item
Name: UnusualOrInfrequentItem
Parent Topic: UnusualOrInfrequentItems
Documentation: Disclosure of the nature and financial statement effects of all material events or transactions that possesses a high degree of abnormality and are incidentally related to, the ordinary and typical activities of the entity.
Commentary: Seems like the [Table] would be required, the [Axis] would be reqruied, the root member would be required (although a total might not be called for), and some amount would be requried.
US GAAP XBRL Taxonomy Text Block: us-gaap:ScheduleOfUnusualOrInfrequentItemsTextBlock
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/ExtraordinaryAndUnusualItems | XML | HTML

References to Accounting Standards Codification (ASC)
Item Description Reference
1 FASB: Topic:225 Subtopic:20 Section:50 Paragraph:3 http://asc.fasb.org/extlink&oid=6365513&loc=d3e15138-107781

Example Disclosure

Prototype of Disclosure
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Unusual or Infrequent Item [Table] Table us-gaap:UnusualOrInfrequentItemTable
2 Unusual or Infrequent Item [Axis] Axis us-gaap:UnusualOrInfrequentItemAxis
3 Unusual or Infrequent Item [Domain] Member us-gaap:UnusualOrInfrequentItemDomain
4 Unusual or Infrequent Item [Line Items] LineItems us-gaap:UnusualOrInfrequentItemLineItems
5 Unusual or Infrequent Item, Net (Gain) Loss [Abstract] Concept (Text/String) For Period us-gaap:UnusualOrInfrequentItemNetGainLossAbstract
6 Unusual or Infrequent Item, Net of Insurance Proceeds [Abstract] Concept (Text/String) For Period us-gaap:UnusualOrInfrequentItemNetOfInsuranceProceedsAbstract
7 Unusual or Infrequent Item, Loss, Gross Concept (Monetary) For Period Debit us-gaap:UnusualOrInfrequentItemLossGross
8 Unusual or Infrequent Item, Insurance Proceeds Concept (Monetary) For Period Credit us-gaap:UnusualOrInfrequentItemInsuranceProceeds
9 Unusual or Infrequent Item, Net of Insurance Proceeds, Total Concept (Monetary) For Period Debit us-gaap:UnusualOrInfrequentItemNetOfInsuranceProceeds
10 Unusual or Infrequent Item, Gain, Gross Concept (Monetary) For Period Credit us-gaap:UnusualOrInfrequentItemGainGross
11 Unusual or Infrequent Item, Net (Gain) Loss, Total Concept (Monetary) For Period Debit us-gaap:UnusualOrInfrequentItemNetGainLoss
12 Unusual or Infrequent Item, Earnings Per Share Impact, Gross Concept (Share) For Period us-gaap:UnusualOrInfrequentItemEarningsPerShareImpactGross

Business Rules Summary
From Arcrole (predicate) To
disclosures:UnusualOrInfrequentItem rules-arcroles:disclosure-equivalentTextblock us-gaap:ScheduleOfUnusualOrInfrequentItemsTextBlock
disclosures:UnusualOrInfrequentItem rules-arcroles:disclosure-hasConceptArrangementPattern fro:Hierarchy


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