Disclosure informationCapital Units, by Class [Hierarchy]

The following resource provides information about the disclosure Capital Units, by Class [Hierarchy] which has the name CapitalUnitsHierarchy which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Capital Units, by Class [Hierarchy]
Name:	CapitalUnitsHierarchy
Parent Topic:	Equity
Documentation:	Disclosure of an entity's capital units or capital shares, including the value of capital units or capital shares, units authorized, units outstanding and other information necessary to a fair presentation.
Commentary:	Unclear if this is a roll forward or a hierarchy. Entities use this for both. Seems that entities are misinterpreting this as for corporations, seems that capital units relates to partnerships. Need to add disclosure for hierarchy.
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:	Good example
US GAAP XBRL Taxonomy Text Block:	NO TEXT BLOCK
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/Equity \| Machine-readable \| Human-readable

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

Item	Description	Reference

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 Disclosure

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

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	Capital Units, by Class [Table]	Table			us-gaap:ScheduleOfCapitalUnitsTable
2	Capital Units by Class [Axis]	Axis			us-gaap:CapitalUnitsByClassAxis
3	Capital Unit, Class [Domain]	Member			us-gaap:CapitalUnitClassDomain
4	Capital Unit, Class A [Member]	Member			us-gaap:CapitalUnitClassAMember
5	Capital Unit, Class B [Member]	Member			us-gaap:CapitalUnitClassBMember
6	Capital Unit [Line Items]	LineItems			us-gaap:CapitalUnitLineItems
7	Capital Units, Value	Concept (Monetary)	As Of	Credit	us-gaap:CapitalUnits
8	Capital Units, Authorized	Concept (Shares)	As Of		us-gaap:CapitalUnitsAuthorized
9	Capital Units, Outstanding	Concept (Shares)	As Of		us-gaap:CapitalUnitsOutstanding
10	Capital Units, Cost to Investors	Concept (Monetary)	As Of	Credit	us-gaap:CapitalUnitsTotalCostToInvestors
11	Capital Units, Adjustment for Market Changes	Concept (Monetary)	As Of	Credit	us-gaap:CapitalUnitsAdjustmentForMarketChanges
12	Capital Units, Deduction from Cost to Investors	Concept (Monetary)	As Of	Debit	us-gaap:CapitalUnitsDeductionsFromTotalCostToInvestors
13	Capital Units, Deductions from Cost to Investors, Explanation	Concept (Text/String)	For Period		us-gaap:CapitalUnitsDeductionsFromTotalCostToInvestorsExplanation
14	Capital Units, Net Amount	Concept (Monetary)	As Of	Credit	us-gaap:CapitalUnitsNetAmount

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:CapitalUnitsHierarchy	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:CapitalUnitsHierarchy	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:CapitalUnitsHierarchy	rules-arcroles:disclosure-requiresConcept	us-gaap:CapitalUnitsAuthorized

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 4:11:08 PM