Disclosure informationRevenue Recognition Policy [Policy Text Block]

The following resource provides information about the disclosure Revenue Recognition Policy [Policy Text Block] which has the name RevenueRecognitionPolicy which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Revenue Recognition Policy [Policy Text Block]
Name:	RevenueRecognitionPolicy
Parent Topic:	AccountingPolicies
Documentation:	Disclosure of revenue recognition policy
Commentary:
SEC Level:	Detail
Information model:	[Level 2 Text Block]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	RevenueRecognitionPolicy
US GAAP XBRL Taxonomy Text Block:	us-gaap:RevenueRecognitionPolicyTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/AccountingPolicies \| Machine-readable \| Human-readable

References to Accounting Standards Codification (ASC) for Concepts in Disclosure

Item	Description	Reference
1	FASB: Topic:235 Subtopic:10 Section:50 Paragraph:1	http://asc.fasb.org/extlink&oid=68058157&loc=d3e18726-107790
2	FASB: Topic:235 Subtopic:10 Section:50 Paragraph:3	http://asc.fasb.org/extlink&oid=68058157&loc=d3e18780-107790
3	FASB: Topic:235 Subtopic:10 Section:50 Paragraph:4	http://asc.fasb.org/extlink&oid=68058157&loc=d3e18823-107790
4	FASB: Topic:605 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SAB Topic 13.B.Q1)	http://asc.fasb.org/extlink&oid=65893310&loc=d3e214044-122780

Examples

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

Example of Disclosure: Machine-readable

Exemplars Available for Disclosure: Machine-Readable | Human-Readable

Entity Name and Text Block or Detailed Disclosure
1 800 FLOWERS COM INC Detail \| 3D SYSTEMS CORP Detail \| 3M CO Detail \| 4th Grade Films Inc Detail \| A&C United Agriculture Developing Inc. Detail \| A123 SYSTEMS, INC. Detail \| AAR CORP Detail \| AARON'S INC Detail \| ABBOTT LABORATORIES Detail \| ABERCROMBIE & FITCH CO /DE/ Detail \| AbitibiBowater Inc. Detail \| ABM INDUSTRIES INC /DE/ Detail \| ACACIA RESEARCH CORP Detail \| ACCELERA INNOVATIONS, INC. Detail \| AccelPath, Inc. Detail \| ACCELR8 TECHNOLOGY CORP Detail \| ACCENTIA BIOPHARMACEUTICALS INC Detail \| Accenture plc Detail \| ACCENTURE SCA Detail \| ACCESS MIDSTREAM PARTNERS LP Detail \| Accretive Health, Inc. Detail \| ACCURAY INC Detail \| ACETO CORP Detail \| ACHILLION PHARMACEUTICALS INC Detail \| ACORDA THERAPEUTICS INC Detail \| Actavis, Inc. Detail \| Activision Blizzard, Inc. Detail \| ACTUANT CORP Detail \| ACUITY BRANDS INC Detail \| ACXIOM CORP Detail \| ADDVANTAGE TECHNOLOGIES GROUP INC Detail \| ADEPT TECHNOLOGY INC Detail \| ADOBE SYSTEMS INC Detail \| ADTRAN INC Detail \| ADVANCE AUTO PARTS INC Detail \| Advanced BioEnergy, LLC Detail \| ADVANCED MICRO DEVICES INC Detail \| Advaxis, Inc. Detail \| ADVENT SOFTWARE INC /DE/ Detail \| ADVISORY BOARD CO Detail \| AECOM TECHNOLOGY CORP Detail \| Aegion Corp Detail \| AEOLUS PHARMACEUTICALS, INC. Detail \| AEP INDUSTRIES INC Detail \| AEROFLEX HOLDING CORP. Detail \| AEROPOSTALE INC Detail \| AES CORP Detail \| AETNA INC /PA/ Detail \| AFC ENTERPRISES INC Detail \| AFFILIATED MANAGERS GROUP INC Detail \| AMAZON COM INC TextBlock \| AMERICAN EXPRESS CO TextBlock \| AMERISOURCEBERGEN CORP TextBlock \| APPLE INC TextBlock \| ARCHER DANIELS MIDLAND CO TextBlock \| AT&T INC. TextBlock \| BANK OF AMERICA CORP /DE/ TextBlock \| BEST BUY CO INC TextBlock \| BOEING CO TextBlock \| CARDINAL HEALTH INC TextBlock \| CATERPILLAR INC TextBlock \| CHEVRON CORP TextBlock \| Chrysler Group LLC TextBlock \| CHS INC TextBlock \| CISCO SYSTEMS, INC. TextBlock \| COCA COLA CO TextBlock \| COMCAST CORP TextBlock \| CONOCOPHILLIPS TextBlock \| CORNING INC /NY TextBlock \| COSTCO WHOLESALE CORP /NEW TextBlock \| CVS CAREMARK CORP TextBlock \| DELTA AIR LINES INC /DE/ TextBlock \| DOW CHEMICAL CO /DE/ TextBlock \| DUPONT E I DE NEMOURS & CO TextBlock \| Express Scripts Holding Co. TextBlock \| EXXON MOBIL CORP TextBlock \| FEDERAL EXPRESS CORP TextBlock \| FORD MOTOR CO TextBlock \| GENERAL DYNAMICS CORP TextBlock \| General Motors Co TextBlock \| Google Inc. TextBlock \| HALLIBURTON CO TextBlock \| HCA Holdings, Inc. TextBlock \| HESS CORP TextBlock \| HEWLETT PACKARD CO TextBlock \| HOME DEPOT INC TextBlock \| HONEYWELL INTERNATIONAL INC TextBlock \| INGRAM MICRO INC TextBlock \| INTEL CORP TextBlock \| INTERNATIONAL BUSINESS MACHINES CORP TextBlock \| INTERNATIONAL PAPER CO /NEW/ TextBlock \| JOHNSON & JOHNSON TextBlock \| JOHNSON CONTROLS INC TextBlock \| JPMORGAN CHASE & CO TextBlock \| KROGER CO TextBlock \| LOWES COMPANIES INC TextBlock \| MCDONALDS CORP TextBlock \| MCKESSON CORP TextBlock \| Merck & Co. Inc. TextBlock \| MICROSOFT CORP TextBlock \| Mondelez International, Inc. TextBlock \| MORGAN STANLEY TextBlock \| PACCAR INC TextBlock \| PEPSICO INC TextBlock \| PFIZER INC TextBlock \| Philip Morris International Inc. TextBlock \| Phillips 66 TextBlock \| PROCTER & GAMBLE Co TextBlock \| PUBLIX SUPER MARKETS INC TextBlock \| RAYTHEON CO/ TextBlock \| RITE AID CORP TextBlock \| SAFEWAY INC TextBlock \| SEARS HOLDINGS CORP TextBlock \| SPRINT Corp TextBlock \| SUPERVALU INC TextBlock \| TARGET CORP TextBlock \| TECH DATA CORP TextBlock \| TEXAS INSTRUMENTS INC TextBlock \| TIME WARNER CABLE INC. TextBlock \| TIME WARNER INC. TextBlock \| TWENTY-FIRST CENTURY FOX, INC. TextBlock \| TYSON FOODS INC TextBlock \| UNITED PARCEL SERVICE INC TextBlock \| UNITED TECHNOLOGIES CORP /DE/ TextBlock \| UNITEDHEALTH GROUP INC TextBlock \| VALERO ENERGY CORP/TX TextBlock \| VERIZON COMMUNICATIONS INC TextBlock \| WAL MART STORES INC TextBlock \| WALGREEN CO TextBlock \| WALT DISNEY CO/ TextBlock \| WELLPOINT, INC TextBlock \|

Entity Name and Text Block or Detailed Disclosure

Prototype

The following is a prototype of this example. The prototype shows the qualities of this disclosure:

Prototype of Disclosure (Representation structure): Machine Readable

Line	Label	Object Class (Data type)	Period Type	Balance	Report Element Name
1	Footnote [Abstract]	Abstract			added:FootnoteAbstract
2	Revenue Recognition, Policy [Policy Text Block]	Concept (Text Block (HTML))	For Period		us-gaap:RevenueRecognitionPolicyTextBlock

Business Rules

The following is a summary of the mechanical business rules for this disclosure. The mechanical business rules tie the facts of this disclosure together and also can be used to query for this disclosure:

Business Rules for Disclosure: Machine-Readable

From	Arcrole (predicate)	To
disclosures:RevenueRecognitionPolicy	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:RevenueRecognitionPolicy	rules-arcroles:disclosure-equivalentTextblock	us-gaap:RevenueRecognitionPolicyTextBlock
us-gaap:RevenueRecognitionPolicyTextBlock	rules-arcroles:concept-allowedAlternativeConcept	us-gaap:RevenueRecognitionSalesOfGoods
disclosures:RevenueRecognitionPolicy	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Level2TextBlock
us-gaap:RevenueRecognitionPolicyTextBlock	rules-arcroles:concept-allowedAlternativeConcept	us-gaap:RevenueRecognitionSalesOfServices
us-gaap:RevenueRecognitionPolicyTextBlock	rules-arcroles:concept-allowedAlternativeConcept	us-gaap:InsurancePremiumsRevenueRecognitionPolicy
us-gaap:RevenueRecognitionPolicyTextBlock	rules-arcroles:concept-allowedAlternativeConcept	us-gaap:RevenueRecognitionPremiumsEarnedPolicy
us-gaap:RevenueRecognitionPolicyTextBlock	rules-arcroles:concept-allowedAlternativeConcept	us-gaap:RevenueRecognitionAccountingPolicyGrossAndNetRevenueDisclosure
us-gaap:RevenueRecognitionPolicyTextBlock	rules-arcroles:concept-allowedAlternativeConcept	us-gaap:GovernmentContractorsRevenueRecognitionPolicyPolicyTextBlock
us-gaap:RevenueRecognitionPolicyTextBlock	rules-arcroles:concept-allowedAlternativeConcept	us-gaap:RevenueRecognitionRealEstateTransactionsPolicy
us-gaap:RevenueRecognitionPolicyTextBlock	rules-arcroles:concept-allowedAlternativeConcept	us-gaap:ManagementAndInvestmentAdvisoryFeesPolicy
us-gaap:RevenueRecognitionPolicyTextBlock	rules-arcroles:concept-allowedAlternativeConcept	us-gaap:RevenueRecognitionLeasesOperating
us-gaap:RevenueRecognitionPolicyTextBlock	rules-arcroles:concept-allowedAlternativeConcept	us-gaap:RevenueRecognitionLongTermContracts
us-gaap:RevenueRecognitionPolicyTextBlock	rules-arcroles:concept-allowedAlternativeConcept	us-gaap:UtilityRevenueAndExpenseRecognitionPolicy
us-gaap:RevenueRecognitionPolicyTextBlock	rules-arcroles:concept-allowedAlternativeConcept	us-gaap:ConstructionContractorsPolicyPolicyTextBlock
us-gaap:RevenueRecognitionPolicyTextBlock	rules-arcroles:concept-allowedAlternativeConcept	us-gaap:RevenueRecognitionServicesRefundableFeesForServices

Disclosure Checklist

The following is a list of the accounting related business rules for this disclosure. (Note that this is a work in progress)

Manual Disclosure Checklist Items

Item	Level	Disclosure Checklist Item Label	Commentary	Related

Taxonomy

The following is a list of XBRL-based public company financial reports which contain this disclosure and provides an example of this disclosure:

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Last updated: 5/4/2016 4:11:03 PM