Disclosure Descriptive Information
   
Label: Incentive Distribution Made to Managing Member or General Partner, by Recipient [Hierarchy]
Name: IncentiveDistributionMadeToManagingMemberOrGeneralPartner
Parent Topic: Equity
Documentation: Disclosure of incentive payments in cash or stock or units paid during the accounting period to managing members or general partners of a limited liability corporation or limited partnership, as governed by the operating or partnership agreement.
Commentary:
Level: Detail
Information model: [Hierarchy]
Completion state: WIP
Status:
Exemplar Viewer: IncentiveDistributionMadeToManagingMemberOrGeneralPartner
US GAAP XBRL Taxonomy Text Block: us-gaap:ScheduleOfIncentiveDistributionsMadeToManagingMembersOrGeneralPartnersByDistributionTextBlock
US GAAP XBRL Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/Equity | Machine-readable | Human-readable

References to Accounting Standards Codification (ASC) for Concepts in Disclosure
Item Description Reference
1 FASB: Topic:260 Subtopic:10 Section:45 Paragraph:72 http://asc.fasb.org/extlink&oid=6926462&loc=SL5163672-159010
2 FASB: Topic:260 Subtopic:10 Section:45 Paragraph:73 http://asc.fasb.org/extlink&oid=6926462&loc=SL5163674-159010
3 FASB: Topic:260 Subtopic:10 Section:55 Paragraph:103 http://asc.fasb.org/extlink&oid=65015998&loc=SL5199526-159011
4 FASB: Topic:505 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SX 210.3-04) http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Example of Disclosure: Machine-readable
Exemplars Available for Disclosure: Machine-Readable | Human-Readable
Entity Name and Text Block or Detailed Disclosure
AMERICA FIRST MULTIFAMILY INVESTORS, L.P. TextBlock | Calumet Specialty Products Partners, L.P. TextBlock | CHAMBERS STREET PROPERTIES TextBlock | CROSSTEX ENERGY INC TextBlock | Delek Logistics Partners, LP TextBlock | DSI REALTY INCOME FUND IX TextBlock | DSI REALTY INCOME FUND VI TextBlock | DSI REALTY INCOME FUND VII TextBlock | DSI REALTY INCOME FUND VIII TextBlock | DSI REALTY INCOME FUND X TextBlock | DSI REALTY INCOME FUND XI TextBlock | Lehigh Gas Partners LP TextBlock | Memorial Production Partners LP TextBlock | National CineMedia, Inc. TextBlock | National CineMedia, LLC TextBlock | PLAINS ALL AMERICAN PIPELINE LP TextBlock | PLAINS GP HOLDINGS LP TextBlock | SemGroup Corp TextBlock | Spectra Energy Partners, LP TextBlock | TESORO LOGISTICS LP TextBlock | Western Gas Equity Partners, LP TextBlock | Western Gas Partners LP TextBlock | Western Refining Logistics, LP TextBlock | World Point Terminals, LP TextBlock |

Prototype of Disclosure (Representation structure): Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Incentive Distribution Made to Managing Member or General Partner, by Recipient [Table] Table us-gaap:ScheduleOfIncentiveDistributionMadeToManagingMemberOrGeneralPartnerTable
2 Legal Entity [Axis] Axis dei:LegalEntityAxis
3 Consolidated Entity [Domain] Member dei:EntityDomain
4 Incentive Distribution Recipient [Axis] Axis us-gaap:IncentiveDistributionMadeToManagingMemberOrGeneralPartnerAxis
5 Incentive Distribution, All Recipients [Domain] Member us-gaap:IncentiveDistributionRecipientDomain
6 Incentive Distribution Made to Managing Member or General Partner [Line Items] LineItems us-gaap:IncentiveDistributionMadeToManagingMemberOrGeneralPartnerLineItems
7 Incentive Distribution Made to Managing Member or General Partner [Hierarchy] Concept (Text/String) For Period added:IncentiveDistributionMadeToManagingMemberOrGeneralPartnerHierarchy
8 Incentive Distribution, Payments Made and Minimum Distribution Level Concept (Text/String) For Period us-gaap:IncentiveDistributionPaymentsMadeAndMinimumDistributionLevel
9 Incentive Distribution, Date Concept (Date) For Period us-gaap:IncentiveDistributionDate
10 Incentive Distribution, Distribution Per Unit Concept (Share) For Period us-gaap:IncentiveDistributionDistributionPerUnit
11 Incentive Distribution, Distribution Concept (Monetary) For Period Debit us-gaap:IncentiveDistributionDistributionPerYear

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:IncentiveDistributionMadeToManagingMemberOrGeneralPartner rules-arcroles:disclosure-isSECType fro:DisclosureType
disclosures:IncentiveDistributionMadeToManagingMemberOrGeneralPartner rules-arcroles:disclosure-equivalentTextblock us-gaap:ScheduleOfIncentiveDistributionsMadeToManagingMembersOrGeneralPartnersByDistributionTextBlock
disclosures:IncentiveDistributionMadeToManagingMemberOrGeneralPartner rules-arcroles:disclosure-hasConceptArrangementPattern fro:Hierarchy
disclosures:IncentiveDistributionMadeToManagingMemberOrGeneralPartner rules-arcroles:disclosure-requiresConcept us-gaap:IncentiveDistributionPaymentsMadeAndMinimumDistributionLevel
disclosures:IncentiveDistributionMadeToManagingMemberOrGeneralPartner rules-arcroles:disclosure-requiresAxis us-gaap:IncentiveDistributionMadeToManagingMemberOrGeneralPartnerAxis

Manual Disclosure Checklist Items
Item Level Disclosure Checklist Item Label Commentary Related


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Last updated: 5/3/2016 7:59:13 AM