Disclosure informationBenefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block]

The following resource provides information about the disclosure Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block] which has the name BenefitObligationsInExcessOfFairValueOfPlanAssets which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Benefit Obligations in Excess of Fair Value of Plan Assets [Table Text Block]
Name:	BenefitObligationsInExcessOfFairValueOfPlanAssets
Parent Topic:	PostEmploymentButPreRetirementCosts
Documentation:	Disclosure of the aggregate benefit obligation and aggregate fair value of plan assets for pension plans and/or other employee benefit plans with benefit obligations in excess of plan assets as of the measurement date.
Commentary:	Missing [Table]
SEC Level:	Detail
Information model:	[Level 3 Text Block]
Completion state:	Not started
Status:
Exemplar Viewer:	BenefitObligationsInExcessOfFairValueOfPlanAssets
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfBenefitObligationsInExcessOfFairValueOfPlanAssetsTableTextBlock
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:3 Subparagraph:(a)	http://asc.fasb.org/extlink&oid=65897934&loc=d3e2417-114920

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
CATERPILLAR INC TextBlock \| DUPONT E I DE NEMOURS & CO TextBlock \| INTEL CORP TextBlock \| INTERNATIONAL BUSINESS MACHINES CORP TextBlock \| PFIZER INC TextBlock \|

Prototype

The following is a prototype of this example. The prototype shows the qualities of this disclosure:

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:BenefitObligationsInExcessOfFairValueOfPlanAssets	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:BenefitObligationsInExcessOfFairValueOfPlanAssets	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfBenefitObligationsInExcessOfFairValueOfPlanAssetsTableTextBlock
disclosures:BenefitObligationsInExcessOfFairValueOfPlanAssets	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Level1TextBlock
disclosures:BenefitObligationsInExcessOfFairValueOfPlanAssets	rules-arcroles:disclosure-requiresConcept	us-gaap:ScheduleOfBenefitObligationsInExcessOfFairValueOfPlanAssetsTableTextBlock

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