Disclosure informationIncentive Distribution Made to Managing Member or General Partner, by Recipient [Hierarchy]

The following resource provides information about the disclosure Incentive Distribution Made to Managing Member or General Partner, by Recipient [Hierarchy] which has the name IncentiveDistributionMadeToManagingMemberOrGeneralPartner which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Incentive Distribution Made to Managing Member or General Partner, by Recipient [Hierarchy]
Name:	IncentiveDistributionMadeToManagingMemberOrGeneralPartner
Parent Topic:	Equity
Documentation:	Disclosure of incentive payments in cash or stock or units paid during the accounting period to managing members or general partners of a limited liability corporation or limited partnership, as governed by the operating or partnership agreement.
Commentary:
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:
Exemplar Viewer:	IncentiveDistributionMadeToManagingMemberOrGeneralPartner
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfIncentiveDistributionsMadeToManagingMembersOrGeneralPartnersByDistributionTextBlock
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:260 Subtopic:10 Section:45 Paragraph:72	http://asc.fasb.org/extlink&oid=6926462&loc=SL5163672-159010
2	FASB: Topic:260 Subtopic:10 Section:45 Paragraph:73	http://asc.fasb.org/extlink&oid=6926462&loc=SL5163674-159010
3	FASB: Topic:260 Subtopic:10 Section:55 Paragraph:103	http://asc.fasb.org/extlink&oid=65015998&loc=SL5199526-159011
4	FASB: Topic:505 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SX 210.3-04)	http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

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
AMERICA FIRST MULTIFAMILY INVESTORS, L.P. TextBlock \| Calumet Specialty Products Partners, L.P. TextBlock \| CHAMBERS STREET PROPERTIES TextBlock \| CROSSTEX ENERGY INC TextBlock \| Delek Logistics Partners, LP TextBlock \| DSI REALTY INCOME FUND IX TextBlock \| DSI REALTY INCOME FUND VI TextBlock \| DSI REALTY INCOME FUND VII TextBlock \| DSI REALTY INCOME FUND VIII TextBlock \| DSI REALTY INCOME FUND X TextBlock \| DSI REALTY INCOME FUND XI TextBlock \| Lehigh Gas Partners LP TextBlock \| Memorial Production Partners LP TextBlock \| National CineMedia, Inc. TextBlock \| National CineMedia, LLC TextBlock \| PLAINS ALL AMERICAN PIPELINE LP TextBlock \| PLAINS GP HOLDINGS LP TextBlock \| SemGroup Corp TextBlock \| Spectra Energy Partners, LP TextBlock \| TESORO LOGISTICS LP TextBlock \| Western Gas Equity Partners, LP TextBlock \| Western Gas Partners LP TextBlock \| Western Refining Logistics, LP TextBlock \| World Point Terminals, LP 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	Incentive Distribution Made to Managing Member or General Partner, by Recipient [Table]	Table			us-gaap:ScheduleOfIncentiveDistributionMadeToManagingMemberOrGeneralPartnerTable
2	Legal Entity [Axis]	Axis			dei:LegalEntityAxis
3	Consolidated Entity [Domain]	Member			dei:EntityDomain
4	Incentive Distribution Recipient [Axis]	Axis			us-gaap:IncentiveDistributionMadeToManagingMemberOrGeneralPartnerAxis
5	Incentive Distribution, All Recipients [Domain]	Member			us-gaap:IncentiveDistributionRecipientDomain
6	Incentive Distribution Made to Managing Member or General Partner [Line Items]	LineItems			us-gaap:IncentiveDistributionMadeToManagingMemberOrGeneralPartnerLineItems
7	Incentive Distribution Made to Managing Member or General Partner [Hierarchy]	Concept (Text/String)	For Period		added:IncentiveDistributionMadeToManagingMemberOrGeneralPartnerHierarchy
8	Incentive Distribution, Payments Made and Minimum Distribution Level	Concept (Text/String)	For Period		us-gaap:IncentiveDistributionPaymentsMadeAndMinimumDistributionLevel
9	Incentive Distribution, Date	Concept (Date)	For Period		us-gaap:IncentiveDistributionDate
10	Incentive Distribution, Distribution Per Unit	Concept (Share)	For Period		us-gaap:IncentiveDistributionDistributionPerUnit
11	Incentive Distribution, Distribution	Concept (Monetary)	For Period	Debit	us-gaap:IncentiveDistributionDistributionPerYear

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:IncentiveDistributionMadeToManagingMemberOrGeneralPartner	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:IncentiveDistributionMadeToManagingMemberOrGeneralPartner	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfIncentiveDistributionsMadeToManagingMembersOrGeneralPartnersByDistributionTextBlock
disclosures:IncentiveDistributionMadeToManagingMemberOrGeneralPartner	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:IncentiveDistributionMadeToManagingMemberOrGeneralPartner	rules-arcroles:disclosure-requiresConcept	us-gaap:IncentiveDistributionPaymentsMadeAndMinimumDistributionLevel
disclosures:IncentiveDistributionMadeToManagingMemberOrGeneralPartner	rules-arcroles:disclosure-requiresAxis	us-gaap:IncentiveDistributionMadeToManagingMemberOrGeneralPartnerAxis

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 4:10:17 PM