Disclosure informationTreasury Stock, by Class of Stock [Hierarchy]

The following resource provides information about the disclosure Treasury Stock, by Class of Stock [Hierarchy] which has the name ClassOfTreasuryStock which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Treasury Stock, by Class of Stock [Hierarchy]
Name:	ClassOfTreasuryStock
Parent Topic:	Equity
Documentation:	Disclosure of an entity's treasury stock by class of stock and share repurchase program.
Commentary:	Seems like there are two separate disclosures combined here: share repurchase program and treasury stock information by class. Perhaps this should be two separate [Table]s.
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:	QUESTION
Exemplar Viewer:	ClassOfTreasuryStock
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfTreasuryStockByClassTextBlock
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
1	FASB: Topic:505 Subtopic:30 Section:45 Paragraph:1	http://asc.fasb.org/extlink&oid=6405813&loc=d3e23239-112655
2	FASB: Topic:505 Subtopic:30 Section:50 Paragraph:2	http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656
3	FASB: Topic:505 Subtopic:30 Section:50 Paragraph:3	http://asc.fasb.org/extlink&oid=6405834&loc=d3e23309-112656
4	FASB: Topic:505 Subtopic:30 Section:50 Paragraph:4	http://asc.fasb.org/extlink&oid=6405834&loc=d3e23315-112656

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
INGRAM MICRO INC TextBlock \| Marathon Petroleum Corp TextBlock \| NORTHROP GRUMMAN CORP /DE/ TextBlock \| TEXAS INSTRUMENTS INC TextBlock \| TIME WARNER INC. TextBlock \| TRAVELERS COMPANIES, INC. TextBlock \| WAL MART STORES 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	Treasury Stock, by Class [Table]	Table			us-gaap:ClassOfTreasuryStockTable
2	Class of Stock [Axis]	Axis			us-gaap:StatementClassOfStockAxis
3	Class of Stock [Domain]	Member			us-gaap:ClassOfStockDomain
4	Common Class A [Member]	Member			us-gaap:CommonClassAMember
5	Common Class B [Member]	Member			us-gaap:CommonClassBMember
6	Common Class C [Member]	Member			us-gaap:CommonClassCMember
7	Convertible Common Stock [Member]	Member			us-gaap:ConvertibleCommonStockMember
8	Nonvoting Common Stock [Member]	Member			us-gaap:NonvotingCommonStockMember
9	Cumulative Preferred Stock [Member]	Member			us-gaap:CumulativePreferredStockMember
10	Noncumulative Preferred Stock [Member]	Member			us-gaap:NoncumulativePreferredStockMember
11	Redeemable Preferred Stock [Member]	Member			us-gaap:RedeemablePreferredStockMember
12	Nonredeemable Preferred Stock [Member]	Member			us-gaap:NonredeemablePreferredStockMember
13	Convertible Preferred Stock [Member]	Member			us-gaap:ConvertiblePreferredStockMember
14	Nonredeemable Convertible Preferred Stock [Member]	Member			us-gaap:NonredeemableConvertiblePreferredStockMember
15	Redeemable Convertible Preferred Stock [Member]	Member			us-gaap:RedeemableConvertiblePreferredStockMember
16	Contingent Convertible Preferred Stock [Member]	Member			us-gaap:ContingentConvertiblePreferredStockMember
17	Preferred Class A [Member]	Member			us-gaap:PreferredClassAMember
18	Preferred Class B [Member]	Member			us-gaap:PreferredClassBMember
19	Series A Preferred Stock [Member]	Member			us-gaap:SeriesAPreferredStockMember
20	Series B Preferred Stock [Member]	Member			us-gaap:SeriesBPreferredStockMember
21	Series C Preferred Stock [Member]	Member			us-gaap:SeriesCPreferredStockMember
22	Series D Preferred Stock [Member]	Member			us-gaap:SeriesDPreferredStockMember
23	Series E Preferred Stock [Member]	Member			us-gaap:SeriesEPreferredStockMember
24	Series F Preferred Stock [Member]	Member			us-gaap:SeriesFPreferredStockMember
25	Series G Preferred Stock [Member]	Member			us-gaap:SeriesGPreferredStockMember
26	Series H Preferred Stock [Member]	Member			us-gaap:SeriesHPreferredStockMember
27	Share Repurchase Program [Axis]	Axis			us-gaap:ShareRepurchaseProgramAxis
28	Share Repurchase Program [Domain]	Member			us-gaap:ShareRepurchaseProgramDomain
29	Class of Treasury Stock [Line Items]	LineItems			us-gaap:EquityClassOfTreasuryStockLineItems
30	Equity, Class of Treasury Stock [Hierarchy]	Concept (Text/String)	For Period		added:EquityClassTreasuryStockHierarchy
31	Stock Repurchase Program, Authorized Amount	Concept (Monetary)	For Period	Credit	us-gaap:StockRepurchaseProgramAuthorizedAmount
32	Stock Repurchase Program, Number of Shares Authorized to be Repurchased	Concept (Shares)	As Of		us-gaap:StockRepurchaseProgramNumberOfSharesAuthorizedToBeRepurchased
33	Stock Repurchase Program, Remaining Authorized Repurchase Amount	Concept (Monetary)	For Period	Credit	us-gaap:StockRepurchaseProgramRemainingAuthorizedRepurchaseAmount
34	Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased	Concept (Shares)	As Of		us-gaap:StockRepurchaseProgramRemainingNumberOfSharesAuthorizedToBeRepurchased
35	Stock Repurchase Program, Period in Force	Concept (Decimal)	As Of		us-gaap:StockRepurchaseProgramPeriodInForce
36	Treasury Stock, Value	Concept (Monetary)	As Of	Debit	us-gaap:TreasuryStockValue
37	Treasury Stock, Value, Acquired, Par Value Method	Concept (Monetary)	For Period	Debit	us-gaap:TreasuryStockValueAcquiredParValueMethod
38	Treasury Stock, Value, Acquired, Cost Method	Concept (Monetary)	For Period	Debit	us-gaap:TreasuryStockValueAcquiredCostMethod
39	Treasury Stock Reissued at Lower than Repurchase Price	Concept (Monetary)	For Period	Debit	us-gaap:TreasuryStockReissuedAtLowerThanRepurchasePrice
40	Treasury Stock, Retired, Par Value Method, Amount	Concept (Monetary)	For Period	Debit	us-gaap:TreasuryStockRetiredParValueMethodAmount
41	Treasury Stock, Retired, Cost Method, Amount	Concept (Monetary)	For Period	Debit	us-gaap:TreasuryStockRetiredCostMethodAmount
42	Treasury Stock, Shares, Retired	Concept (Shares)	For Period		us-gaap:TreasuryStockSharesRetired
43	Treasury Stock Acquired, Average Cost Per Share	Concept (Share)	For Period		us-gaap:TreasuryStockAcquiredAverageCostPerShare
44	Treasury Stock, Carrying Basis	Concept (Monetary)	As Of	Debit	us-gaap:TreasuryStockCarryingBasis
45	Treasury Stock Acquired, Repurchase Authorization	Concept (Text/String)	For Period		us-gaap:TreasuryStockAcquiredRepurchaseAuthorization
46	Treasury Stock Acquired, Purchase Price Significantly in Excess of Current Market Price	Concept (Text/String)	For Period		us-gaap:TreasuryStockAcquiredPurchasePriceSignificantlyInExcessOfCurrentMarketPrice
47	Treasury Stock, Number of Shares Held	Concept (Shares)	As Of		us-gaap:TreasuryStockNumberOfSharesHeld

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:ClassOfTreasuryStock	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:ClassOfTreasuryStock	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfTreasuryStockByClassTextBlock
disclosures:ClassOfTreasuryStock	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:ClassOfTreasuryStock	rules-arcroles:disclosure-requiresAxis	us-gaap:ShareRepurchaseProgramAxis
disclosures:ClassOfTreasuryStock	rules-arcroles:disclosure-requiresAxis	us-gaap:StatementClassOfStockAxis

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 4:10:15 PM