Disclosure informationPension Plans or Other Employee Benefit Plans Assumptions Used, by Plan [Hierarchy]

The following resource provides information about the disclosure Pension Plans or Other Employee Benefit Plans Assumptions Used, by Plan [Hierarchy] which has the name AssumptionsUsed which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Pension Plans or Other Employee Benefit Plans Assumptions Used, by Plan [Hierarchy]
Name:	AssumptionsUsed
Parent Topic:	PostEmploymentButPreRetirementCosts
Documentation:	Disclosure of the assumptions used to determine for pension plans and/or other employee benefit plans the benefit obligation and net benefit cost.
Commentary:	Seems like something should be required.
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	AssumptionsUsed
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfAssumptionsUsedTableTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/CompensationRelatedCostsRetirementBenefits \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:715 Subtopic:20 Section:50 Paragraph:1 Subparagraph:(k)	http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920

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
Accenture plc TextBlock \| AES CORP TextBlock \| AES CORP Detail \| AT&T INC. TextBlock \| COCA COLA CO TextBlock \| FEDERAL EXPRESS CORP TextBlock \| FORD MOTOR CO TextBlock \| FRONTIER COMMUNICATIONS CORP TextBlock \| GENUINE PARTS CO TextBlock \| GRAINGER W W INC TextBlock \| HERSHEY CO TextBlock \| HONEYWELL INTERNATIONAL INC TextBlock \| HOSPIRA INC TextBlock \| KELLOGG CO TextBlock \| KROGER CO TextBlock \| LSI CORP TextBlock \| MARATHON OIL CORP TextBlock \| Mead Johnson Nutrition Co TextBlock \| METLIFE INC TextBlock \| MOSAIC CO TextBlock \| NORDSTROM INC TextBlock \| PACCAR INC TextBlock \| TARGET CORP TextBlock \| TIME WARNER CABLE INC. TextBlock \| VISA INC. TextBlock \| WALT DISNEY CO/ TextBlock \| Western Union CO TextBlock \| WHIRLPOOL CORP /DE/ TextBlock \| XEROX CORP 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	Report Element Name
1	Defined Benefit Plans Assumptions Used, by Plan [Table]	Table		us-gaap:ScheduleOfDefinedBenefitPlansDisclosuresTable
2	Defined Benefit Plans and Other Postretirement Benefit Plans [Axis]	Axis		us-gaap:DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
3	Defined Benefit Plan and Other Postretirement Benefit Plan [Domain]	Member		us-gaap:DefinedBenefitPlansDomain
4	United States Pension Plan of US Entity, Defined Benefit [Member]	Member		us-gaap:UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
5	Foreign Pension Plan, Defined Benefit [Member]	Member		us-gaap:ForeignPensionPlansDefinedBenefitMember
6	Defined Benefit Plan Disclosure [Line Items]	LineItems		us-gaap:DefinedBenefitPlanDisclosureLineItems
7	Defined Benefit Plan Disclosure [Hierarchy]	Abstract		added:DefinedBenefitPlanDisclosureHierarchy
8	Benefit Obligation [Abstract]	Abstract		us-gaap:DefinedBenefitPlanWeightedAverageAssumptionsUsedInCalculatingBenefitObligationAbstract
9	Discount rates	Concept (Percent)	As Of	us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate
10	Rates of compensation increase	Concept (Percent)	As Of	us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationRateOfCompensationIncrease
11	Periodic Benefit Cost [Abstract]	Abstract		us-gaap:DefinedBenefitPlanWeightedAverageAssumptionsUsedInCalculatingNetPeriodicBenefitCostAbstract
12	Discount rate	Concept (Percent)	For Period	us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate
13	Expected long-term rate of return on plan assets	Concept (Percent)	For Period	us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets
14	Rate of compensation increase	Concept (Percent)	For Period	us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostRateOfCompensationIncrease

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:AssumptionsUsed	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:AssumptionsUsed	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfAssumptionsUsedTableTextBlock
disclosures:AssumptionsUsed	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:AssumptionsUsed	rules-arcroles:disclosure-requiresConcept	us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate
disclosures:AssumptionsUsed	rules-arcroles:disclosure-requiresAxis	us-gaap:DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis

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 4:10:19 PM