Disclosure informationDeferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits, by Title of Individual and by Type of Deferred Compensation [Hierarchy]

The following resource provides information about the disclosure Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits, by Title of Individual and by Type of Deferred Compensation [Hierarchy] which has the name DeferredCompensationArrangementWithIndividual100 which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits, by Title of Individual and by Type of Deferred Compensation [Hierarchy]
Name:	DeferredCompensationArrangementWithIndividual100
Parent Topic:	CompensationRelatedCostsGeneral
Documentation:	Disclosure of arrangements with individual employees that are not equity-based payments or pensions and other postretirement benefits.
Commentary:
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:
Exemplar Viewer:	DeferredCompensationArrangementWithIndividual100
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfDeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTitleOfIndividualAndByTypeOfDeferredCompensationTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/CompensationRelatedCostsGeneral \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:710 Subtopic:10 Section:25 Paragraph:11	http://asc.fasb.org/extlink&oid=6409733&loc=d3e19524-108361
2	FASB: Topic:710 Subtopic:10 Section:30 Paragraph:1	http://asc.fasb.org/extlink&oid=6409875&loc=d3e20015-108363

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
LINCOLN NATIONAL CORP TextBlock \| MORGAN STANLEY TextBlock \| NetApp, Inc. TextBlock \| NORTHEAST UTILITIES TextBlock \| NORTHEAST UTILITIES TextBlock \| TEXAS INSTRUMENTS 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	Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits, by Title of Individual and by Type of Deferred Compensation [Table]	Table			us-gaap:ScheduleOfDeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTitleOfIndividualAndByTypeOfDeferredCompensationTable
2	Legal Entity [Axis]	Axis			dei:LegalEntityAxis
3	Consolidated Entity [Domain]	Member			dei:EntityDomain
4	Title of Individual with Relationship to Entity [Axis]	Axis			us-gaap:DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTitleOfIndividualAxis
5	Title of Individual with Relationship to Entity, All [Domain]	Member			us-gaap:TitleOfIndividualWithRelationshipToEntityDomain
6	Management [Member]	Member			us-gaap:ManagementMember
7	Board of Directors Chairman [Member]	Member			us-gaap:BoardOfDirectorsChairmanMember
8	Director [Member]	Member			us-gaap:DirectorMember
9	Executive Officer [Member]	Member			us-gaap:ExecutiveOfficerMember
10	Chief Executive Officer [Member]	Member			us-gaap:ChiefExecutiveOfficerMember
11	Chief Financial Officer [Member]	Member			us-gaap:ChiefFinancialOfficerMember
12	Chief Operating Officer [Member]	Member			us-gaap:ChiefOperatingOfficerMember
13	Controller [Member]	Member			us-gaap:ControllerMember
14	Executive Vice President [Member]	Member			us-gaap:ExecutiveVicePresidentMember
15	Vice President [Member]	Member			us-gaap:VicePresidentMember
16	President [Member]	Member			us-gaap:PresidentMember
17	Officer [Member]	Member			us-gaap:OfficerMember
18	Type of Deferred Compensation [Axis]	Axis			us-gaap:DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTypeOfDeferredCompensationAxis
19	Type of Deferred Compensation, All Types [Domain]	Member			us-gaap:TypeOfDeferredCompensationDomain
20	Deferred Compensation, Excluding Share-based Payments and Retirement Benefits [Member]	Member			us-gaap:DeferredCompensationExcludingShareBasedPaymentsAndRetirementBenefitsMember
21	Deferred Profit Sharing [Member]	Member			us-gaap:DeferredProfitSharingMember
22	Deferred Bonus [Member]	Member			us-gaap:DeferredBonusMember
23	Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]	LineItems			us-gaap:DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsLineItems
24	Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Hierarchy]	Concept (Text/String)	For Period		added:DeferredCompensationArrangementWithIndividualExcludingSharebasedPaymentsPostretirementBenefitsHierarchy
25	Deferred Compensation Arrangement with Individual, Description	Concept (Text/String)	For Period		us-gaap:DeferredCompensationArrangementWithIndividualDescription
26	Deferred Compensation Arrangement with Individual, Maximum Contractual Term	Concept (Text/String)	For Period		us-gaap:DeferredCompensationArrangementWithIndividualMaximumContractualTerm
27	Deferred Compensation Arrangement with Individual, Requisite Service Period	Concept (Text/String)	For Period		us-gaap:DeferredCompensationArrangementWithIndividualRequisiteServicePeriod
28	Deferred Compensation Arrangement with Individual, Compensation Expense	Concept (Monetary)	For Period	Debit	us-gaap:DeferredCompensationArrangementWithIndividualCompensationExpense
29	Deferred Compensation Arrangement with Individual, Recorded Liability	Concept (Monetary)	As Of	Credit	us-gaap:DeferredCompensationArrangementWithIndividualRecordedLiability
30	Deferred Compensation Arrangement with Individual, Employer Contribution	Concept (Monetary)	For Period	Debit	us-gaap:DeferredCompensationArrangementWithIndividualEmployerContribution
31	Deferred Compensation Arrangement with Individual, Distributions Paid	Concept (Monetary)	As Of	Debit	us-gaap:DeferredCompensationArrangementWithIndividualDistributionsPaid

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:DeferredCompensationArrangementWithIndividual100	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:DeferredCompensationArrangementWithIndividual100	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfDeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTitleOfIndividualAndByTypeOfDeferredCompensationTextBlock
disclosures:DeferredCompensationArrangementWithIndividual100	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:DeferredCompensationArrangementWithIndividual100	rules-arcroles:disclosure-requiresAxis	us-gaap:DeferredCompensationArrangementWithIndividualExcludingShareBasedPaymentsAndPostretirementBenefitsByTitleOfIndividualAxis

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 4:10:18 PM