Disclosure informationAllowance for Doubtful Accounts Receivable, by Legal Entity [Roll Forward]

The following resource provides information about the disclosure Allowance for Doubtful Accounts Receivable, by Legal Entity [Roll Forward] which has the name AllowanceForDoubtfulAccountsReceivableRollforward which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Allowance for Doubtful Accounts Receivable, by Legal Entity [Roll Forward]
Name:	AllowanceForDoubtfulAccountsReceivableRollforward
Parent Topic:	Receivables
Documentation:	Roll forward (movements) in allowance for doubtful accounts
Commentary:
SEC Level:	Detail
Information model:	[Roll Forward]
Completion state:	WIP
Status:	Added 2014
Exemplar Viewer:	AllowanceForDoubtfulAccountsReceivableRollforward
US GAAP XBRL Taxonomy Text Block:	us-gaap:AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:310 Subtopic:10 Section:50 Paragraph:11B	http://asc.fasb.org/extlink&oid=66008989&loc=SL6953423-111524

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
BEACON ROOFING SUPPLY INC TextBlock \| BEACON ROOFING SUPPLY INC Detail \| BIOANALYTICAL SYSTEMS INC TextBlock \| BIOANALYTICAL SYSTEMS INC Detail \| BIOCLINICA INC TextBlock \| BIOCLINICA INC Detail \| Cardiovascular Systems Inc TextBlock \| Cardiovascular Systems Inc Detail \| CHEMED CORP Detail \| CHEMED CORP TextBlock \| COMSCORE, INC. TextBlock \| COMSCORE, INC. Detail \| DJO Finance LLC Detail \| DJO Finance LLC TextBlock \| FEMALE HEALTH CO Detail \| FEMALE HEALTH CO TextBlock \| FUSION-IO, INC. Detail \| FUSION-IO, INC. TextBlock \| GREENWAY MEDICAL TECHNOLOGIES INC Detail \| GREENWAY MEDICAL TECHNOLOGIES INC TextBlock \| HeartWare International, Inc. TextBlock \| HeartWare International, Inc. Detail \| HI TECH PHARMACAL CO INC Detail \| HOLOGIC INC Detail \|

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	Accounts, Notes, Loans and Financing Receivable [Table]	Table			us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable
2	Legal Entity [Axis]	Axis			dei:LegalEntityAxis
3	Entity [Domain]	Member			dei:EntityDomain
4	Accounts, Notes, Loans and Financing Receivable [Line Items]	LineItems			us-gaap:AccountsNotesAndLoansReceivableLineItems
5	Balance, beginning of year	Concept (Monetary)	As Of	Credit	us-gaap:AllowanceForDoubtfulAccountsReceivable
6	Provision for doubtful accounts and sales returns	Concept (Monetary)	For Period	Debit	us-gaap:ProvisionForDoubtfulAccounts
7	Write-offs, net of recoveries	Concept (Monetary)	For Period	Credit	us-gaap:AllowanceForDoubtfulAccountsReceivableChargeOffs
8	Balance, end of year	Concept (Monetary)	As Of	Credit	us-gaap:AllowanceForDoubtfulAccountsReceivable

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:AllowanceForDoubtfulAccountsReceivableRollforward	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:AllowanceForDoubtfulAccountsReceivableRollforward	rules-arcroles:disclosure-equivalentTextblock	us-gaap:AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
disclosures:AllowanceForDoubtfulAccountsReceivableRollforward	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollForward
disclosures:AllowanceForDoubtfulAccountsReceivableRollforward	rules-arcroles:disclosure-requiresConcept	us-gaap:AllowanceForDoubtfulAccountsReceivable

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 4:11:04 PM