Disclosure Descriptive Information
   
Label: Reconciliation of Other Significant Reconciling Items from Segments to Consolidated, by Reportable Segment [Hierarchy]
Name: ReconciliationOfOtherSignificantReconcilingItemsfromSegmentsToConsolidated
Parent Topic: SegmentReporting
Documentation: Disclosure of each significant reconciling item, other than profit (loss), revenues, or assets, in the reconciliation of totals of such items in reportable segments to the entity's corresponding consolidated amount.
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: ReconciliationOfOtherSignificantReconcilingItemsfromSegmentsToConsolidated
US GAAP XBRL Taxonomy Text Block: us-gaap:ReconciliationOfOtherSignificantReconcilingItemsFromSegmentsToConsolidatedTextBlock
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:(d) 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
AMERISOURCEBERGEN CORP TextBlock | BOEING CO TextBlock | CARDINAL HEALTH INC TextBlock | DUPONT E I DE NEMOURS & CO TextBlock | Marathon Petroleum Corp TextBlock | NORTHROP GRUMMAN CORP /DE/ TextBlock | TWENTY-FIRST CENTURY FOX, INC. TextBlock |
Prototype of Disclosure (Representation structure): Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Reconciliation of Other Significant Reconciling Items from Segments to Consolidated, by Reportable Segment [Table] Table us-gaap:ReconciliationOfOtherSignificantReconcilingItemsFromSegmentsToConsolidatedTable
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, Other Significant Reconciling Item [Line Items] LineItems us-gaap:SegmentReportingOtherSignificantReconcilingItemLineItems
22 Segment Reporting, Other Significant Reconciling Item, Consolidated [Hierarchy] Concept (Text/String) For Period us-gaap:SegmentReportingOtherSignificantReconcilingItemConsolidatedAbstract
23 Accounts Receivable, Net Concept (Monetary) As Of Debit us-gaap:AccountsReceivableNet
24 Equity Method Investments Concept (Monetary) As Of Debit us-gaap:EquityMethodInvestments
25 Property, Plant and Equipment, Net Concept (Monetary) As Of Debit us-gaap:PropertyPlantAndEquipmentNet
26 Goodwill Concept (Monetary) As Of Debit us-gaap:Goodwill
27 Other Assets Concept (Monetary) As Of Debit us-gaap:OtherAssets
28 Accounts Payable and Accrued Liabilities Concept (Monetary) As Of Credit us-gaap:AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent
29 Debt and Capital Lease Obligations Concept (Monetary) As Of Credit us-gaap:DebtAndCapitalLeaseObligations
30 Other Liabilities Concept (Monetary) As Of Credit us-gaap:OtherLiabilities
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:ReconciliationOfOtherSignificantReconcilingItemsfromSegmentsToConsolidated rules-arcroles:disclosure-isSECType fro:DisclosureType
disclosures:ReconciliationOfOtherSignificantReconcilingItemsfromSegmentsToConsolidated rules-arcroles:disclosure-equivalentTextblock us-gaap:ReconciliationOfOtherSignificantReconcilingItemsFromSegmentsToConsolidatedTextBlock
disclosures:ReconciliationOfOtherSignificantReconcilingItemsfromSegmentsToConsolidated rules-arcroles:disclosure-hasConceptArrangementPattern fro:Hierarchy
disclosures:ReconciliationOfOtherSignificantReconcilingItemsfromSegmentsToConsolidated 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