Disclosure informationDeferred Revenue Note [Note Level]

The following resource provides information about the disclosure Deferred Revenue Note [Note Level] which has the name DeferredRevenueDisclosure which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Deferred Revenue Note [Note Level]
Name:	DeferredRevenueDisclosure
Parent Topic:	DeferredRevenue
Documentation:	Entire footnote for deferred revenues at the end of the reporting period, and description and amounts of significant changes that occurred during the reporting period.
Commentary:
SEC Level:	NoteLevel
Information model:	[Level 1 Text Block]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	DeferredRevenueDisclosure
US GAAP XBRL Taxonomy Text Block:	us-gaap:DeferredRevenueDisclosureTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/DeferredRevenue \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:210 Subtopic:10 Section:45 Paragraph:8 Subparagraph:(b)	http://asc.fasb.org/extlink&oid=28358313&loc=d3e6935-107765
2	FASB: Topic:605 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SAB Topic 13.A.3(b))	http://asc.fasb.org/extlink&oid=65893310&loc=d3e214044-122780
3	FASB: Topic:605 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SAB Topic 13.A.3(b).Q1(c))	http://asc.fasb.org/extlink&oid=65893310&loc=d3e214044-122780
4	FASB: Topic:605 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SAB TOPIC 13.A.3(b).Q1(c),(b).Q2,(c).Q3)	http://asc.fasb.org/extlink&oid=65893310&loc=d3e214044-122780
5	FASB: Topic:605 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SAB Topic 13.A.3(b).Q2)	http://asc.fasb.org/extlink&oid=65893310&loc=d3e214044-122780
6	FASB: Topic:605 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SAB Topic 13.A.3(c).Q3)	http://asc.fasb.org/extlink&oid=65893310&loc=d3e214044-122780
7	FASB: Topic:605 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SAB Topic 13.A.4(a).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
ALTERA CORP TextBlock \| BMC SOFTWARE INC TextBlock \| CA, INC. TextBlock \| MICROSOFT CORP TextBlock \| MONSANTO CO /NEW/ TextBlock \| NASDAQ OMX GROUP, INC. TextBlock \| ORACLE CORP TextBlock \| STARWOOD HOTEL & RESORTS WORLDWIDE, INC TextBlock \|

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	Deferred Revenue Disclosure [Text Block]	Concept (Text Block (HTML))	For Period		us-gaap:DeferredRevenueDisclosureTextBlock

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:DeferredRevenueDisclosure	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:DeferredRevenueDisclosure	rules-arcroles:disclosure-equivalentTextblock	us-gaap:DeferredRevenueDisclosureTextBlock
disclosures:DeferredRevenueDisclosure	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Level1TextBlock

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 4:10:09 PM