Disclosure Descriptive Information
   
Label: Reconciliation of Assets from Segment to Consolidated, by Reportable Segment [Hierarchy]
Name: ReconciliationOfAssetsfromSegmentToConsolidated
Parent Topic: SegmentReporting
Documentation: Disclosure of all significant reconciling items in the reconciliation of total assets from reportable segments to the entity's consolidated assets.
Commentary: This disclosure uses a specific [Table] for information which is very similar to two other [Table]s (reconciliation of assets and reconciliation of operating income, reconciliation of other items). Yet the [Table] Statement [Table] is used on all three primary financial statements. Why is this not done consistently in both places?
Level: Detail
Information model: [Hierarchy]
Completion state: WIP
Status: QUESTION
Exemplar Viewer: ReconciliationOfAssetsfromSegmentToConsolidated
US GAAP XBRL Taxonomy Text Block: us-gaap:ReconciliationOfAssetsFromSegmentToConsolidatedTextBlock
US GAAP XBRL Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/SegmentReporting | Machine-readable | Human-readable
References to Accounting Standards Codification (ASC) for Concepts in Disclosure
Item Description Reference
1 FASB: Topic:280 Subtopic:10 Section:50 Paragraph:30 Subparagraph:(c) http://asc.fasb.org/extlink&oid=68060357&loc=d3e8906-108599
2 FASB: Topic:280 Subtopic:10 Section:50 Paragraph:31 http://asc.fasb.org/extlink&oid=68060357&loc=d3e8924-108599
Example of Disclosure: Machine-readable
Exemplars Available for Disclosure: Machine-Readable | Human-Readable
Entity Name and Text Block or Detailed Disclosure
BOEING CO TextBlock | CATERPILLAR INC TextBlock | CHEVRON CORP TextBlock | DUPONT E I DE NEMOURS & CO TextBlock | GENERAL ELECTRIC CO TextBlock | INTERNATIONAL BUSINESS MACHINES CORP TextBlock | NIKE INC TextBlock | TRAVELERS COMPANIES, INC. TextBlock | VERIZON COMMUNICATIONS INC TextBlock |
Prototype of Disclosure (Representation structure): Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Reconciliation of Assets from Segment to Consolidated, by Reportable Segment [Table] Table us-gaap:ReconciliationOfAssetsFromSegmentToConsolidatedTable
2 Consolidation Items [Axis] Axis us-gaap:ConsolidationItemsAxis
3 Consolidation Items [Domain] Member us-gaap:ConsolidationItemsDomain
4 Operating Segments [Member] Member us-gaap:OperatingSegmentsMember
5 Intersegment Eliminations [Member] Member us-gaap:IntersegmentEliminationMember
6 Segment Reconciling Items [Member] Member us-gaap:MaterialReconcilingItemsMember
7 Corporate, Non-Segment [Member] Member us-gaap:CorporateNonSegmentMember
8 Reportable Geographical Components [Member] Member us-gaap:ReportableGeographicalComponentsMember
9 Geography Eliminations [Member] Member us-gaap:GeographyEliminationsMember
10 Segments [Axis] Axis us-gaap:StatementBusinessSegmentsAxis
11 Segments [Domain] Member us-gaap:SegmentDomain
12 Other Segments [Member] Member us-gaap:AllOtherSegmentsMember
13 Corporate Segment [Member] Member us-gaap:CorporateMember
14 Corporate and Other [Member] Member us-gaap:CorporateAndOtherMember
15 Subsegments [Axis] Axis us-gaap:SubsegmentsAxis
16 Subsegments [Domain] Member us-gaap:SubsegmentsDomain
17 Subsegments Consolidation Items [Axis] Axis us-gaap:SubsegmentsConsolidationItemsAxis
18 Subsegments Consolidation Items [Domain] Member us-gaap:SubsegmentsConsolidationItemsDomain
19 Reportable Subsegments [Member] Member us-gaap:ReportableSubsegmentsMember
20 Intersubsegment Eliminations [Member] Member us-gaap:IntersubsegmentEliminationsMember
21 Segment Reporting, Asset Reconciling Item [Line Items] LineItems us-gaap:SegmentReportingAssetReconcilingItemLineItems
22 Segment Reporting, Asset Reconciling Item [Hierarchy] Concept (ERROR) ERROR added:SegmentReportingAssetReconcilingItemHierarchy
23 Assets Concept (Monetary) As Of Debit us-gaap:Assets
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:ReconciliationOfAssetsfromSegmentToConsolidated rules-arcroles:disclosure-isSECType fro:DisclosureType
disclosures:ReconciliationOfAssetsfromSegmentToConsolidated rules-arcroles:disclosure-equivalentTextblock us-gaap:ReconciliationOfAssetsFromSegmentToConsolidatedTextBlock
disclosures:ReconciliationOfAssetsfromSegmentToConsolidated rules-arcroles:disclosure-hasConceptArrangementPattern fro:Hierarchy
disclosures:ReconciliationOfAssetsfromSegmentToConsolidated rules-arcroles:disclosure-requiresAxis us-gaap:StatementBusinessSegmentsAxis
Manual Disclosure Checklist Items
Item Level Disclosure Checklist Item Label Commentary Related

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Last updated: 5/3/2016 7:59:21 AM