Disclosure informationLong-term Debt Instruments, by Instrument [Hierarchy]

The following resource provides information about the disclosure Long-term Debt Instruments, by Instrument [Hierarchy] which has the name LongTermDebtInstruments which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Long-term Debt Instruments, by Instrument [Hierarchy]
Name:	LongTermDebtInstruments
Parent Topic:	Debt
Documentation:	Disclosure of long-debt instruments or other arrangements.
Commentary:	Seems like the face amount would be reqruied (us-gaap:DebtInstrumentFaceAmount). Seems like at least one of the [Axis] would be required.
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	LongTermDebtInstruments
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfDebtInstrumentsTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/Debt \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:210 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SX 210.5-02.22)	http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
2	FASB: Topic:235 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SX 210.4-08.(e),(f))	http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690
3	FASB: Topic:505 Subtopic:10 Section:50 Paragraph:3	http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644
4	FASB: Topic:505 Subtopic:10 Section:50 Paragraph:6	http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644
5	FASB: Topic:505 Subtopic:10 Section:50 Paragraph:7	http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644
6	FASB: Topic:505 Subtopic:10 Section:50 Paragraph:8	http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644
7	FASB: Topic:835 Subtopic:30 Section:45 Paragraph:1A	http://asc.fasb.org/extlink&oid=64930785&loc=d3e28541-108399
8	FASB: Topic:835 Subtopic:30 Section:45 Paragraph:2	http://asc.fasb.org/extlink&oid=64930785&loc=d3e28551-108399
9	FASB: Topic:835 Subtopic:30 Section:55 Paragraph:8	http://asc.fasb.org/extlink&oid=64930739&loc=d3e28878-108400
10	FASB: Topic:942 Subtopic:470 Section:50 Paragraph:3	http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

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
3M CO TextBlock \| AMERICAN EXPRESS CO TextBlock \| AT&T INC. TextBlock \| BOEING CO TextBlock \| CATERPILLAR INC TextBlock \| CHEVRON CORP TextBlock \| EXXON MOBIL CORP TextBlock \| HOME DEPOT INC TextBlock \| INTEL CORP TextBlock \| INTERNATIONAL BUSINESS MACHINES CORP TextBlock \| JOHNSON & JOHNSON TextBlock \| MCDONALDS CORP TextBlock \| MICROSOFT CORP TextBlock \| NIKE INC TextBlock \| PFIZER INC TextBlock \| UNITEDHEALTH GROUP INC TextBlock \| VERIZON COMMUNICATIONS INC TextBlock \| WAL MART STORES INC TextBlock \| WALT DISNEY CO/ 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	Long-term Debt Instruments, by Instrument [Table]	Table			us-gaap:DebtInstrumentTable
2	Legal Entity [Axis]	Axis			dei:LegalEntityAxis
3	Consolidated Entity [Domain]	Member			dei:EntityDomain
4	Long-term Debt, Type [Axis]	Axis			us-gaap:LongtermDebtTypeAxis
5	Long-term Debt, Type [Domain]	Member			us-gaap:LongtermDebtTypeDomain
6	Notes Payable to Banks [Member]	Member			us-gaap:NotesPayableToBanksMember
7	Notes Payable, Other Payables [Member]	Member			us-gaap:NotesPayableOtherPayablesMember
8	Loans Payable [Member]	Member			us-gaap:LoansPayableMember
9	Medium-term Notes [Member]	Member			us-gaap:MediumTermNotesMember
10	Line of Credit [Member]	Member			us-gaap:LineOfCreditMember
11	Secured Debt [Member]	Member			us-gaap:SecuredDebtMember
12	Equipment Trust Certificate [Member]	Member			us-gaap:EquipmentTrustCertificateMember
13	Enhanced Equipment Trust Certificate [Member]	Member			us-gaap:EnhancedEquipmentTrustCertificateMember
14	Convertible Debt [Member]	Member			us-gaap:ConvertibleDebtMember
15	Unsecured Debt [Member]	Member			us-gaap:UnsecuredDebtMember
16	Capital Lease Obligations [Member]	Member			us-gaap:CapitalLeaseObligationsMember
17	Commercial Paper [Member]	Member			us-gaap:CommercialPaperMember
18	Construction Loans [Member]	Member			us-gaap:ConstructionLoansMember
19	Subordinated Debt [Member]	Member			us-gaap:SubordinatedDebtMember
20	Convertible Subordinated Debt [Member]	Member			us-gaap:ConvertibleSubordinatedDebtMember
21	Junior Subordinated Debt [Member]	Member			us-gaap:JuniorSubordinatedDebtMember
22	Mortgages [Member]	Member			us-gaap:MortgagesMember
23	Participating Mortgages [Member]	Member			us-gaap:ParticipatingMortgagesMember
24	Bridge Loan [Member]	Member			us-gaap:BridgeLoanMember
25	Federal Home Loan Bank Advances [Member]	Member			us-gaap:FederalHomeLoanBankAdvancesMember
26	Corporate Debt Securities [Member]	Member			us-gaap:CorporateDebtSecuritiesMember
27	Debt Instrument [Axis]	Axis			us-gaap:DebtInstrumentAxis
28	Debt Instrument, Name [Domain]	Member			us-gaap:DebtInstrumentNameDomain
29	Debt Instrument [Line Items]	LineItems			us-gaap:DebtInstrumentLineItems
30	Debt Instrument [Hierarchy]	Concept (Text/String)	For Period		added:DebtInstrumentHierarchy
31	Debt Instrument, Issuer	Concept (Text/String)	For Period		us-gaap:DebtInstrumentIssuer
32	Debt Instrument, Committee for Uniform Securities Identification Procedures (CUSIP)	Concept (Text/String)	For Period		us-gaap:DebtInstrumentCommitteeForUniformSecuritiesIdentificationProceduresCUSIP
33	Debt Instrument, Currency	Concept (Text/String)	For Period		us-gaap:DebtInstrumentCurrency
34	Debt Instrument, Priority	Concept (Text/String)	For Period		us-gaap:DebtInstrumentPriority
35	Debt Instrument, Collateral	Concept (Text/String)	For Period		us-gaap:DebtInstrumentCollateral
36	Long-term Debt, Gross	Concept (Monetary)	As Of	Credit	us-gaap:DebtInstrumentCarryingAmount
37	Debt Instrument, Face Amount	Concept (Monetary)	As Of	Credit	us-gaap:DebtInstrumentFaceAmount
38	Long-term Debt, Fair Value	Concept (Monetary)	As Of	Credit	us-gaap:LongTermDebtFairValue
39	Long-term Debt, Weighted Average Interest Rate	Concept (Percent)	As Of		us-gaap:LongtermDebtWeightedAverageInterestRate
40	Debt, Weighted Average Interest Rate	Concept (Percent)	As Of		us-gaap:DebtWeightedAverageInterestRate
41	Debt Instrument, Payment Terms	Concept (Text/String)	For Period		us-gaap:DebtInstrumentPaymentTerms
42	Debt Instrument, Issuance Date	Concept (Date String)	For Period		us-gaap:DebtInstrumentIssuanceDate
43	Debt Instrument, Maturity Date, Description	Concept (Text/String)	For Period		us-gaap:DebtInstrumentMaturityDateDescription

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:LongTermDebtInstruments	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:LongTermDebtInstruments	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfDebtInstrumentsTextBlock
disclosures:LongTermDebtInstruments	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:LongTermDebtInstruments	rules-arcroles:disclosure-requiresAxis	us-gaap:DebtInstrumentAxis
disclosures:LongTermDebtInstruments	rules-arcroles:disclosure-requiresConcept	us-gaap:DebtInstrumentFaceAmount

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 4:10:13 PM