Disclosure informationContracts and Arrangements to Perform for Research and Development for Others, by Type of Contract [Hierarchy]

The following resource provides information about the disclosure Contracts and Arrangements to Perform for Research and Development for Others, by Type of Contract [Hierarchy] which has the name ResearchAndDevelopmentArrangementContractToPerformForOthers which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Contracts and Arrangements to Perform for Research and Development for Others, by Type of Contract [Hierarchy]
Name:	ResearchAndDevelopmentArrangementContractToPerformForOthers
Parent Topic:	ResearchAndDevelopmentCosts
Documentation:	Disclosure of significant agreements under research and development arrangements accounted for as a contract to perform research and development for others.
Commentary:	Seems like a contract is a type of arrangement.
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:	QUESTION
Exemplar Viewer:	ResearchAndDevelopmentArrangementContractToPerformForOthers
US GAAP XBRL Taxonomy Text Block:	us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/ResearchAndDevelopment \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:730 Subtopic:20 Section:50 Paragraph:1	http://asc.fasb.org/extlink&oid=6420387&loc=d3e23199-108380
2	FASB: Topic:730 Subtopic:20 Section:50 Paragraph:3	http://asc.fasb.org/extlink&oid=6420387&loc=d3e23221-108380

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
ADHEREX TECHNOLOGIES INC TextBlock \| CRAY INC TextBlock \| DURECT CORP TextBlock \| HERON THERAPEUTICS, INC. /DE/ TextBlock \| HIGH PERFORMANCE BEVERAGES CO. TextBlock \| MetaStat, Inc. TextBlock \| MICROVISION INC TextBlock \| NPS PHARMACEUTICALS INC TextBlock \| ORAMED PHARMACEUTICALS INC. TextBlock \| ORBITAL SCIENCES CORP /DE/ TextBlock \| PLANAR SYSTEMS INC TextBlock \| PUMA BIOTECHNOLOGY, INC. TextBlock \| Retrophin, Inc. TextBlock \| SEATTLE GENETICS INC /WA TextBlock \| THERAVANCE INC TextBlock \| Wireless Attachments, Inc. 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	Arrangement to Perform Research and Development for Others, by Type of Contract [Table]	Table			us-gaap:ScheduleOfResearchAndDevelopmentArrangementContractToPerformForOthersTable
2	Legal Entity [Axis]	Axis			dei:LegalEntityAxis
3	Consolidated Entity [Domain]	Member			dei:EntityDomain
4	Type of Contract [Axis]	Axis			us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersByTypeAxis
5	Type of Contract, All Types [Domain]	Member			us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersTypeDomain
6	Royalty Agreement Terms [Member]	Member			us-gaap:RoyaltyAgreementTermsMember
7	Purchase Provision Terms [Member]	Member			us-gaap:PurchaseProvisionTermsMember
8	License Agreement Terms [Member]	Member			us-gaap:LicenseAgreementTermsMember
9	Additional Funding Agreement Terms [Member]	Member			us-gaap:AdditionalFundingAgreementTermsMember
10	Research and Development Arrangement, Contract to Perform for Others [Line Items]	LineItems			us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersLineItems
11	Research and Development Arrangement, Contract to Perform for Others [Hierarchy]	Concept (Text/String)	For Period		added:ResearchDevelopmentArrangementContractToPerformForOthersHierarchy
12	Research and Development Arrangement, Contract to Perform for Others, Description and Terms	Concept (Text/String)	For Period		us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersDescriptionAndTerms
13	Research and Development Arrangement, Contract to Perform for Others, Costs Incurred, Gross	Concept (Monetary)	For Period	Debit	us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersCostsIncurredGross
14	Research and Development Arrangement, Contract to Perform for Others, Compensation Earned	Concept (Monetary)	For Period	Credit	us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersCompensationEarned
15	Research and Development Arrangement with Federal Government [Hierarchy]	Concept (Text/String)	For Period		us-gaap:ResearchAndDevelopmentArrangementWithFederalGovernmentAbstract
16	Research and Development Arrangement with Federal Government, Description and Terms	Concept (Text/String)	For Period		us-gaap:ResearchAndDevelopmentArrangementWithFederalGovernmentDescriptionAndTerms
17	Research and Development Arrangement with Federal Government, Costs Incurred, Net	Concept (Monetary)	For Period	Debit	us-gaap:ResearchAndDevelopmentArrangementWithFederalGovernmentCostsIncurredNet
18	Research and Development Arrangement with Federal Government, Customer Funding to Offset Costs Incurred	Concept (Monetary)	For Period	Credit	us-gaap:ResearchAndDevelopmentArrangementWithFederalGovernmentCustomerFundingToOffsetCostsIncurred

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:ResearchAndDevelopmentArrangementContractToPerformForOthers	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:ResearchAndDevelopmentArrangementContractToPerformForOthers	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersTextBlock
disclosures:ResearchAndDevelopmentArrangementContractToPerformForOthers	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:ResearchAndDevelopmentArrangementContractToPerformForOthers	rules-arcroles:disclosure-requiresAxis	us-gaap:ResearchAndDevelopmentArrangementContractToPerformForOthersByTypeAxis

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 4:10:23 PM