Disclosure informationGuarantor Obligations, by Nature of Obligation and Balance Sheet Location and Credit Rating and Underlying Asset Class [Hierarchy]

The following resource provides information about the disclosure Guarantor Obligations, by Nature of Obligation and Balance Sheet Location and Credit Rating and Underlying Asset Class [Hierarchy] which has the name GuarantorObligations which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Guarantor Obligations, by Nature of Obligation and Balance Sheet Location and Credit Rating and Underlying Asset Class [Hierarchy]
Name:	GuarantorObligations
Parent Topic:	Guarantees
Documentation:	Disclosure of each guarantee obligation, or each group of similar guarantee obligations. (Specifically excluded product warranties which are disclosed separately.)
Commentary:	It seems very odd to have all of those [Axis]. It seems that SOME of those would be used and others not.
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:	QUESTION
Exemplar Viewer:	GuarantorObligations
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfGuaranteeObligationsTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/Guarantees \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:460 Subtopic:10 Section:50 Paragraph:4	http://asc.fasb.org/extlink&oid=6851643&loc=d3e12069-110248
2	FASB: Topic:460 Subtopic:10 Section:50 Paragraph:6	http://asc.fasb.org/extlink&oid=6851643&loc=d3e12265-110248

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
AMERICAN EXPRESS CO Detail \| AMERICAN EXPRESS CO TextBlock \| BOEING CO Detail \| BOEING CO TextBlock \| CATERPILLAR INC Detail \| CATERPILLAR INC TextBlock \| CISCO SYSTEMS, INC. Detail \| CISCO SYSTEMS, INC. TextBlock \| DUPONT E I DE NEMOURS & CO Detail \| DUPONT E I DE NEMOURS & CO TextBlock \| EXXON MOBIL CORP Detail \| EXXON MOBIL CORP TextBlock \| UNITED TECHNOLOGIES CORP /DE/ Detail \| UNITED TECHNOLOGIES CORP /DE/ 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	Guarantor Obligations [Table]	Table			us-gaap:ScheduleOfGuaranteeObligationsTable
2	Guarantor Obligations, Nature [Axis]	Axis			us-gaap:GuaranteeObligationsByNatureAxis
3	Guarantor Obligations, Nature [Domain]	Member			us-gaap:GuaranteeObligationsNatureDomain
4	Payment Guarantee [Member]	Member			us-gaap:PaymentGuaranteeMember
5	Financial Standby Letter of Credit [Member]	Member			us-gaap:FinancialStandbyLetterOfCreditMember
6	Fair Value Guarantee [Member]	Member			us-gaap:MarketValueGuaranteeMember
7	Property Lease Guarantee [Member]	Member			us-gaap:PropertyLeaseGuaranteeMember
8	Stock Market Price Guarantee [Member]	Member			us-gaap:StockMarketPriceGuaranteeMember
9	Guarantee of Scheduled Contractual Cash Flows from Assets of Transferee [Member]	Member			us-gaap:GuaranteeOfScheduledContractualCashFlowsFromAssetsOfSpecialPurposeEntitySPEMember
10	Guarantee of Business Revenue [Member]	Member			us-gaap:GuaranteeOfBusinessRevenueMember
11	Performance Guarantee [Member]	Member			us-gaap:PerformanceGuaranteeMember
12	Indemnification Agreement [Member]	Member			us-gaap:IndemnificationGuaranteeMember
13	Indirect Guarantee of Indebtedness [Member]	Member			us-gaap:IndirectGuaranteeOfIndebtednessMember
14	Financial Guarantee [Member]	Member			us-gaap:FinancialGuaranteeMember
15	Guarantee Type, Other [Member]	Member			us-gaap:GuaranteeTypeOtherMember
16	Surety Bond [Member]	Member			us-gaap:SuretyBondMember
17	Balance Sheet Location [Axis]	Axis			us-gaap:BalanceSheetLocationAxis
18	Balance Sheet Location [Domain]	Member			us-gaap:BalanceSheetLocationDomain
19	Other Assets [Member]	Member			us-gaap:OtherAssetsMember
20	Other Current Assets [Member]	Member			us-gaap:OtherCurrentAssetsMember
21	Other Noncurrent Assets [Member]	Member			us-gaap:OtherNoncurrentAssetsMember
22	Other Liabilities [Member]	Member			us-gaap:OtherLiabilitiesMember
23	Other Current Liabilities [Member]	Member			us-gaap:OtherCurrentLiabilitiesMember
24	Other Noncurrent Liabilities [Member]	Member			us-gaap:OtherNoncurrentLiabilitiesMember
25	Other Investments [Member]	Member			us-gaap:OtherInvestmentsMember
26	Contract Holder Funds [Member]	Member			us-gaap:ContractHolderFundsMember
27	Accounts Payable and Accrued Liabilities [Member]	Member			us-gaap:AccountsPayableAndAccruedLiabilitiesMember
28	Prepaid Expenses and Other Current Assets [Member]	Member			us-gaap:PrepaidExpensesAndOtherCurrentAssetsMember
29	Credit Rating, Fitch [Axis]	Axis			us-gaap:CreditRatingFitchAxis
30	External Credit Rating, Fitch [Domain]	Member			us-gaap:ExternalCreditRatingFitchMember
31	Fitch, AAA Rating [Member]	Member			us-gaap:FitchAAARatingMember
32	Fitch, AA+ Rating [Member]	Member			us-gaap:FitchAAPlusRatingMember
33	Fitch, AA Rating [Member]	Member			us-gaap:FitchAARatingMember
34	Fitch, AA- Rating [Member]	Member			us-gaap:FitchAAMinusRatingMember
35	Fitch, A+ Rating [Member]	Member			us-gaap:FitchAPlusRatingMember
36	Fitch, A Rating [Member]	Member			us-gaap:FitchARatingMember
37	Fitch, A- Rating [Member]	Member			us-gaap:FitchAMinusRatingMember
38	Fitch, BBB+ Rating [Member]	Member			us-gaap:FitchBBBPlusRatingMember
39	Fitch, BBB Rating [Member]	Member			us-gaap:FitchBBBRatingMember
40	Fitch, BBB- Rating [Member]	Member			us-gaap:FitchBBBMinusRatingMember
41	Fitch, BB+ Rating [Member]	Member			us-gaap:FitchBBPlusRatingMember
42	Fitch, BB Rating [Member]	Member			us-gaap:FitchBBRatingMember
43	Fitch, BB- Rating [Member]	Member			us-gaap:FitchBBMinusRatingMember
44	Fitch, B+ Rating [Member]	Member			us-gaap:FitchBPlusRatingMember
45	Fitch, B Rating [Member]	Member			us-gaap:FitchBRatingMember
46	Fitch, B- Rating [Member]	Member			us-gaap:FitchBMinusRatingMember
47	Fitch, CCC+ Rating [Member]	Member			us-gaap:FitchCCCPlusRatingMember
48	Fitch, CCC Rating [Member]	Member			us-gaap:FitchCCCRatingMember
49	Fitch, CCC- Rating [Member]	Member			us-gaap:FitchCCCMinusRatingMember
50	Fitch, CC Rating [Member]	Member			us-gaap:FitchCCRatingMember
51	Fitch, C Rating [Member]	Member			us-gaap:FitchCRatingMember
52	Fitch, D Rating [Member]	Member			us-gaap:FitchDRatingMember
53	Credit Rating, Moody's [Axis]	Axis			us-gaap:CreditRatingMoodysAxis
54	External Credit Rating, Moody's [Domain]	Member			us-gaap:ExternalCreditRatingMoodysMember
55	Moody's, Aaa Rating [Member]	Member			us-gaap:MoodysAaaRatingMember
56	Moody's, Aa1 Rating [Member]	Member			us-gaap:MoodysAa1RatingMember
57	Moody's, Aa2 Rating [Member]	Member			us-gaap:MoodysAa2RatingMember
58	Moody's, Aa3 Rating [Member]	Member			us-gaap:MoodysAa3RatingMember
59	Moody's, A1 Rating [Member]	Member			us-gaap:MoodysA1RatingMember
60	Moody's, A2 Rating [Member]	Member			us-gaap:MoodysA2RatingMember
61	Moody's, A3 Rating [Member]	Member			us-gaap:MoodysA3RatingMember
62	Moody's, Baa1 Rating [Member]	Member			us-gaap:MoodysBaa1RatingMember
63	Moody's, Baa2 Rating [Member]	Member			us-gaap:MoodysBaa2RatingMember
64	Moody's, Baa3 Rating [Member]	Member			us-gaap:MoodysBaa3RatingMember
65	Moody's, Ba1 Rating [Member]	Member			us-gaap:MoodysBa1RatingMember
66	Moody's, Ba2 Rating [Member]	Member			us-gaap:MoodysBa2RatingMember
67	Moody's, Ba3 Rating [Member]	Member			us-gaap:MoodysBa3RatingMember
68	Moody's, B1 Rating [Member]	Member			us-gaap:MoodysB1RatingMember
69	Moody's, B2 Rating [Member]	Member			us-gaap:MoodysB2RatingMember
70	Moody's, B3 Rating [Member]	Member			us-gaap:MoodysB3RatingMember
71	Moody's, Caa1 Rating [Member]	Member			us-gaap:MoodysCaa1RatingMember
72	Moody's, Caa2 Rating [Member]	Member			us-gaap:MoodysCaa2RatingMember
73	Moody's, Caa3 Rating [Member]	Member			us-gaap:MoodysCaa3RatingMember
74	Moody's, Ca Rating [Member]	Member			us-gaap:MoodysCaRatingMember
75	Moody's, C Rating [Member]	Member			us-gaap:MoodysCRatingMember
76	Credit Rating, Standard & Poor's [Axis]	Axis			us-gaap:CreditRatingStandardPoorsAxis
77	External Credit Rating, Standard & Poor's [Domain]	Member			us-gaap:ExternalCreditRatingStandardPoorsMember
78	Standard & Poor's, AAA Rating [Member]	Member			us-gaap:StandardPoorsAAARatingMember
79	Standard & Poor's, AA+ Rating [Member]	Member			us-gaap:StandardPoorsAAPlusRatingMember
80	Standard & Poor's, AA Rating [Member]	Member			us-gaap:StandardPoorsAARatingMember
81	Standard & Poor's, AA- Rating [Member]	Member			us-gaap:StandardPoorsAAMinusRatingMember
82	Standard & Poor's, A+ Rating [Member]	Member			us-gaap:StandardPoorsAPlusRatingMember
83	Standard & Poor's, A Rating [Member]	Member			us-gaap:StandardPoorsARatingMember
84	Standard & Poor's, A- Rating [Member]	Member			us-gaap:StandardPoorsAMinusRatingMember
85	Standard & Poor's, BBB+ Rating [Member]	Member			us-gaap:StandardPoorsBBBPlusRatingMember
86	Standard & Poor's, BBB Rating [Member]	Member			us-gaap:StandardPoorsBBBRatingMember
87	Standard & Poor's, BBB- Rating [Member]	Member			us-gaap:StandardPoorsBBBMinusRatingMember
88	Standard & Poor's, BB+ Rating [Member]	Member			us-gaap:StandardPoorsBBPlusRatingMember
89	Standard & Poor's, BB Rating [Member]	Member			us-gaap:StandardPoorsBBRatingMember
90	Standard & Poor's, BB- Rating [Member]	Member			us-gaap:StandardPoorsBBMinusRatingMember
91	Standard & Poor's, B+ Rating [Member]	Member			us-gaap:StandardPoorsBPlusRatingMember
92	Standard & Poor's, B Rating [Member]	Member			us-gaap:StandardPoorsBRatingMember
93	Standard & Poor's, B- Rating [Member]	Member			us-gaap:StandardPoorsBMinusRatingMember
94	Standard & Poor's, CCC+ Rating [Member]	Member			us-gaap:StandardPoorsCCCPlusRatingMember
95	Standard & Poor's, CCC Rating [Member]	Member			us-gaap:StandardPoorsCCCRatingMember
96	Standard & Poor's, CCC- Rating [Member]	Member			us-gaap:StandardPoorsCCCMinusRatingMember
97	Standard & Poor's, CC Rating [Member]	Member			us-gaap:StandardPoorsCCRatingMember
98	Standard & Poor's, C Rating [Member]	Member			us-gaap:StandardPoorsCRatingMember
99	Standard & Poor's, D Rating [Member]	Member			us-gaap:StandardPoorsDRatingMember
100	Internal Credit Assessment [Axis]	Axis			us-gaap:InternalCreditAssessmentAxis
101	Internal Credit Assessment [Domain]	Member			us-gaap:InternalCreditAssessmentDomain
102	Risk Level, High [Member]	Member			us-gaap:RiskLevelHighMember
103	Risk Level, Medium [Member]	Member			us-gaap:RiskLevelMediumMember
104	Risk Level, Low [Member]	Member			us-gaap:RiskLevelLowMember
105	External Credit Rating by Grouping [Axis]	Axis			us-gaap:ExternalCreditRatingByGroupingAxis
106	External Credit Rating by Grouping [Domain]	Member			us-gaap:ExternalCreditRatingByGroupingDomain
107	External Credit Rating, Investment Grade [Member]	Member			us-gaap:ExternalCreditRatingInvestmentGradeMember
108	External Credit Rating, Non Investment Grade [Member]	Member			us-gaap:ExternalCreditRatingNonInvestmentGradeMember
109	Underlying Asset Class [Axis]	Axis			us-gaap:UnderlyingAssetClassAxis
110	Underlying Asset Class [Domain]	Member			us-gaap:UnderlyingAssetClassDomain
111	Agency Securities [Member]	Member			us-gaap:AgencySecuritiesMember
112	Debt Securities Payable [Member]	Member			us-gaap:DebtSecuritiesPayableMember
113	Loans Payable [Member]	Member			us-gaap:LoansPayableMember
114	Collateralized Securities [Member]	Member			us-gaap:CollateralizedSecuritiesMember
115	Collateralized Mortgage Backed Securities [Member]	Member			us-gaap:MortgageBackedSecuritiesMember
116	Residential Mortgage Backed Securities [Member]	Member			us-gaap:ResidentialMortgageBackedSecuritiesMember
117	Commercial Mortgage Backed Securities [Member]	Member			us-gaap:CommercialMortgageBackedSecuritiesMember
118	Mortgage Backed Securities, Other [Member]	Member			us-gaap:MortgageBackedSecuritiesOtherMember
119	Collateralized Debt Obligations [Member]	Member			us-gaap:CollateralizedDebtObligationsMember
120	Collateralized Loan Obligations [Member]	Member			us-gaap:CollateralizedLoanObligationsMember
121	Collateralized Credit Card Securities [Member]	Member			us-gaap:CollateralizedCreditCardSecuritiesMember
122	Collateralized Auto Loans [Member]	Member			us-gaap:CollateralizedAutoLoansMember
123	Collateralized Securities, Other [Member]	Member			us-gaap:CollateralizedSecuritiesOtherMember
124	Sovereign Debt [Member]	Member			us-gaap:SovereignDebtMember
125	Debt, State Government [Member]	Member			us-gaap:SovereignDebtStateGovernmentUnspecifiedMember
126	Debt, Local Government [Member]	Member			us-gaap:SovereignDebtLocalGovernmentUnspecifiedMember
127	Structured Finance [Member]	Member			us-gaap:StructuredFinanceMember
128	Underlying, Other [Member]	Member			us-gaap:UnderlyingOtherMember
129	Construction Contracts [Member]	Member			us-gaap:ConstructionContractsMember
130	Guarantor Obligations [Line Items]	LineItems			us-gaap:GuaranteeObligationsLineItems
131	Guarantor Obligations [Hierarchy]	Concept (Text/String)	For Period		added:GuarantorObligationsHierarchy
132	Guarantor Obligations, Term	Concept (Text/String)	For Period		us-gaap:GuaranteeObligationsTerm
133	Guarantor Obligations, Origin and Purpose	Concept (Text/String)	For Period		us-gaap:GuaranteeObligationsOriginAndPurpose
134	Guarantor Obligations, Triggering Event	Concept (Text/String)	For Period		us-gaap:GuaranteeObligationsTriggeringEvent
135	Guarantor Obligations, Maximum Exposure, Undiscounted	Concept (Monetary)	As Of	Credit	us-gaap:GuaranteeObligationsMaximumExposure
136	Guarantor Obligations, Unlimited Exposure	Concept (Text/String)	For Period		us-gaap:GuaranteeObligationsUnlimitedExposure
137	Guarantor Obligations, Maximum Exposure Inestimable	Concept (Text/String)	For Period		us-gaap:GuaranteeObligationsMaximumExposureInestimable
138	Guarantor Obligations, Current Carrying Value	Concept (Monetary)	As Of	Credit	us-gaap:GuaranteeObligationsCurrentCarryingValue
139	Guarantor Obligations, Recourse Provisions	Concept (Text/String)	For Period		us-gaap:GuaranteeObligationsRecourseProvisions
140	Guarantor Obligations, Liquidation Proceeds, Monetary Amount	Concept (Monetary)	For Period	Debit	us-gaap:GuaranteeObligationsLiquidationProceeds
141	Guarantor Obligations, Liquidation Proceeds, Percentage	Concept (Percent)	For Period		us-gaap:GuaranteeObligationsLiquidationProceedsPercentage
142	Guarantor Obligations, Collateral Held Directly or by Third Parties	Concept (Text/String)	For Period		us-gaap:GuaranteeObligationsCollateralHeldDirectlyOrByThirdParties
143	Guarantor Obligations, Related Party Disclosure	Concept (Text/String)	For Period		us-gaap:GuaranteeObligationsRelatedPartyDisclosure

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:GuarantorObligations	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:GuarantorObligations	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfGuaranteeObligationsTextBlock
disclosures:GuarantorObligations	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:GuarantorObligations	rules-arcroles:disclosure-requiresConcept	us-gaap:GuaranteeObligationsMaximumExposure

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 4:10:12 PM