Disclosure informationExtinguishment of Debt, by Type of Debt Extinguished [Hierarchy]

The following resource provides information about the disclosure Extinguishment of Debt, by Type of Debt Extinguished [Hierarchy] which has the name ExtinguishmentOfDebt which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Extinguishment of Debt, by Type of Debt Extinguished [Hierarchy]
Name:	ExtinguishmentOfDebt
Parent Topic:	Debt
Documentation:	Disclosure of debt extinguished.
Commentary:
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:
Exemplar Viewer:	ExtinguishmentOfDebt
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfExtinguishmentOfDebtTextBlock
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:470 Subtopic:50 Section:50 Paragraph:1	http://asc.fasb.org/extlink&oid=7516071&loc=d3e13374-112631

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
ALTRIA GROUP, INC. TextBlock \| CROWN CASTLE INTERNATIONAL CORP TextBlock \| DTE ENERGY CO TextBlock \| INTERNATIONAL PAPER CO /NEW/ TextBlock \| LINCOLN NATIONAL CORP TextBlock \| Macy's, Inc. TextBlock \| MOSAIC CO TextBlock \| MOSAIC CO TextBlock \| PLUM CREEK TIMBER CO INC TextBlock \| REPUBLIC SERVICES, INC. TextBlock \| SLM CORP TextBlock \| WINDSTREAM HOLDINGS, 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	Extinguishment of Debt, by Type [Table]	Table			us-gaap:ScheduleOfExtinguishmentOfDebtTable
2	Legal Entity [Axis]	Axis			dei:LegalEntityAxis
3	Consolidated Entity [Domain]	Member			dei:EntityDomain
4	Extinguishment of Debt [Axis]	Axis			us-gaap:ExtinguishmentOfDebtAxis
5	Extinguishment of Debt, Type [Domain]	Member			us-gaap:ExtinguishmentOfDebtTypeDomain
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	Short-term Debt [Member]	Member			us-gaap:ShortTermDebtMember
10	Long-term Debt [Member]	Member			us-gaap:LongTermDebtMember
11	Medium-term Notes [Member]	Member			us-gaap:MediumTermNotesMember
12	Line of Credit [Member]	Member			us-gaap:LineOfCreditMember
13	Secured Debt [Member]	Member			us-gaap:SecuredDebtMember
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	Bank Overdrafts [Member]	Member			us-gaap:BankOverdraftsMember
19	Warehouse Agreement Borrowings [Member]	Member			us-gaap:WarehouseAgreementBorrowingsMember
20	Subordinated Debt [Member]	Member			us-gaap:SubordinatedDebtMember
21	Convertible Subordinated Debt [Member]	Member			us-gaap:ConvertibleSubordinatedDebtMember
22	Junior Subordinated Debt [Member]	Member			us-gaap:JuniorSubordinatedDebtMember
23	Federal Home Loan Bank Advances [Member]	Member			us-gaap:FederalHomeLoanBankAdvancesMember
24	Bankers Acceptance [Member]	Member			us-gaap:BankersAcceptanceMember
25	Mortgages [Member]	Member			us-gaap:MortgagesMember
26	Participating Mortgages [Member]	Member			us-gaap:ParticipatingMortgagesMember
27	Bridge Loan [Member]	Member			us-gaap:BridgeLoanMember
28	Product Financing Arrangement [Member]	Member			us-gaap:ProductFinancingArrangementMember
29	Federal Funds Purchased [Member]	Member			us-gaap:FederalFundsPurchasedMember
30	Securities Sold under Agreements to Repurchase [Member]	Member			us-gaap:SecuritiesSoldUnderAgreementsToRepurchaseMember
31	Corporate Debt Securities [Member]	Member			us-gaap:CorporateDebtSecuritiesMember
32	Accounts Payable [Member]	Member			us-gaap:AccountsPayableMember
33	Extinguishment of Debt [Line Items]	LineItems			us-gaap:ExtinguishmentOfDebtLineItems
34	Extinguishment of Debt [Hierarchy]	Concept (Text/String)	For Period		added:ExtinguishmentDebtHierarchy
35	Extinguishment of Debt, Amount	Concept (Monetary)	For Period	Debit	us-gaap:ExtinguishmentOfDebtAmount
36	Gains (Losses) on Extinguishment of Debt	Concept (Monetary)	For Period	Credit	us-gaap:GainsLossesOnExtinguishmentOfDebt
37	Extinguishment of Debt, Gain (Loss), Income Tax	Concept (Monetary)	For Period	Debit	us-gaap:ExtinguishmentOfDebtGainLossIncomeTax
38	Extinguishment of Debt, Gain (Loss), Net of Tax	Concept (Monetary)	For Period	Credit	us-gaap:ExtinguishmentOfDebtGainLossNetOfTax
39	Extinguishment of Debt, Gain (Loss), Per Share, Net of Tax	Concept (Share)	For Period		us-gaap:ExtinguishmentOfDebtGainLossPerShareNetOfTax
40	Extinguishment of Debt, Nature of Restrictions on Assets Set Aside for Scheduled Payments	Concept (Text/String)	For Period		us-gaap:ExtinguishmentOfDebtNatureOfRestrictionsOnAssetsSetAsideForScheduledPayments

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:ExtinguishmentOfDebt	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:ExtinguishmentOfDebt	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfExtinguishmentOfDebtTextBlock
disclosures:ExtinguishmentOfDebt	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:ExtinguishmentOfDebt	rules-arcroles:disclosure-requiresAxis	us-gaap:ExtinguishmentOfDebtAxis

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