Disclosure informationOther Operating Income and Expense, Net [Roll Up]

The following resource provides information about the disclosure Other Operating Income and Expense, Net [Roll Up] which has the name OtherOperatingIncomeAndExpenseRollUp which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Other Operating Income and Expense, Net [Roll Up]
Name:	OtherOperatingIncomeAndExpenseRollUp
Parent Topic:	OtherExpenses
Documentation:	Roll up of operating income and expense.
Commentary:
SEC Level:	Detail
Information model:	[Roll Up]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	OtherOperatingIncomeAndExpenseRollUp
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfOtherOperatingCostAndExpenseByComponentTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/OtherExpenses \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:225 Subtopic:10 Section:S99 Paragraph:2 Subparagraph:(SX 210.5-03.3)	http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688

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
AES CORP Detail \| AES CORP TextBlock \| CF Industries Holdings, Inc. TextBlock \| CF Industries Holdings, Inc. Detail \| DEVON ENERGY CORP/DE Detail \| DEVON ENERGY CORP/DE TextBlock \| METLIFE INC TextBlock \| METLIFE INC Detail \| MICRON TECHNOLOGY INC Detail \| MICRON TECHNOLOGY INC TextBlock \| NEWMONT MINING CORP /DE/ TextBlock \| NEWMONT MINING CORP /DE/ Detail \| SHERWIN WILLIAMS CO Detail \| SHERWIN WILLIAMS CO TextBlock \| WEYERHAEUSER CO TextBlock \| WEYERHAEUSER CO 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	Other Operating-Net	Abstract			cf:OtherOperatingNetDisclosureAbstract
2	Loss (gain) on disposal of property, plant and equipment and non-core assets	Concept (Monetary)	For Period	Credit	cf:GainLossOnSaleOfPropertyPlantEquipmentAndNoncoreAssetsNet
3	Expansion project	Concept (Monetary)	For Period	Debit	cf:ExpansionProjectCosts
4	Gain on currency derivatives	Concept (Monetary)	For Period	Credit	us-gaap:ForeignCurrencyTransactionGainLossRealized
5	Engineering studies	Concept (Monetary)	For Period	Debit	cf:EngineeringStudies
6	Closed facilities costs	Concept (Monetary)	For Period	Debit	cf:ClosedFacilitiesCosts
7	Other	Concept (Monetary)	For Period	Debit	cf:OtherOperatingCostAndExpense
8	Other operating-Net	Concept (Monetary)	For Period	Debit	us-gaap:OtherCostAndExpenseOperating

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:OtherOperatingIncomeAndExpenseRollUp	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:OtherOperatingIncomeAndExpenseRollUp	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfOtherOperatingCostAndExpenseByComponentTextBlock
disclosures:OtherOperatingIncomeAndExpenseRollUp	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollUp
disclosures:OtherOperatingIncomeAndExpenseRollUp	rules-arcroles:disclosure-requiresConcept	us-gaap:OtherOperatingIncomeExpenseNet

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 4:11:07 PM