Disclosure informationDeferred Tax Assets and Liabilities [Roll Up]

The following resource provides information about the disclosure Deferred Tax Assets and Liabilities [Roll Up] which has the name DeferredTaxAssetsAndLiabilities which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Deferred Tax Assets and Liabilities [Roll Up]
Name:	DeferredTaxAssetsAndLiabilities
Parent Topic:	IncomeTaxes
Documentation:	Disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position.
Commentary:
SEC Level:	Detail
Information model:	[Roll Up]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	DeferredTaxAssetsAndLiabilities
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/IncomeTaxes \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:740 Subtopic:10 Section:50 Paragraph:2	http://asc.fasb.org/extlink&oid=65882285&loc=d3e32537-109319

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
3M CO TextBlock \| AMERICAN EXPRESS CO TextBlock \| AT&T INC. TextBlock \| BOEING CO TextBlock \| CATERPILLAR INC Detail \| CATERPILLAR INC TextBlock \| CHEVRON CORP TextBlock \| CISCO SYSTEMS, INC. TextBlock \| COCA COLA CO TextBlock \| DUPONT E I DE NEMOURS & CO TextBlock \| EXXON MOBIL CORP TextBlock \| GENERAL ELECTRIC CO TextBlock \| GOLDMAN SACHS GROUP INC TextBlock \| HOME DEPOT INC TextBlock \| INTEL CORP TextBlock \| INTERNATIONAL BUSINESS MACHINES CORP TextBlock \| JOHNSON & JOHNSON TextBlock \| JPMORGAN CHASE & CO TextBlock \| MCDONALDS CORP TextBlock \| Merck & Co. Inc. TextBlock \| MICROSOFT CORP TextBlock \| NIKE INC TextBlock \| PFIZER INC TextBlock \| PROCTER & GAMBLE Co TextBlock \| TRAVELERS COMPANIES, INC. TextBlock \| UNITED TECHNOLOGIES CORP /DE/ TextBlock \| UNITEDHEALTH GROUP INC TextBlock \| VERIZON COMMUNICATIONS INC TextBlock \| WAL MART STORES INC TextBlock \| WALT DISNEY CO/ 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	Income Tax Disclosure [Abstract]	Abstract			us-gaap:IncomeTaxDisclosureAbstract
2	Deferred income taxes as of year end	Abstract			us-gaap:ComponentsOfDeferredTaxAssetsAndLiabilitiesAbstract
3	Deferred tax assets	Abstract			cat:DeferredTaxAssetsAbstract
4	Deferred and refundable income taxes	Concept (Monetary)	As Of	Debit	us-gaap:DeferredTaxAssetsNetCurrent
5	Noncurrent deferred and refundable income taxes	Concept (Monetary)	As Of	Debit	us-gaap:DeferredTaxAssetsNetNoncurrent
6	Total deferred tax assets	Concept (Monetary)	As Of	Debit	us-gaap:DeferredTaxAssetsNet
7	Deferred tax liabilities	Abstract			us-gaap:DeferredTaxLiabilitiesAbstract
8	Other current liabilities	Concept (Monetary)	As Of	Credit	us-gaap:DeferredTaxLiabilitiesCurrent
9	Other liabilities	Concept (Monetary)	As Of	Credit	us-gaap:DeferredTaxLiabilitiesNoncurrent
10	Deferred income taxes-net	Concept (Monetary)	As Of	Debit	us-gaap:DeferredTaxAssetsLiabilitiesNet

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:DeferredTaxAssetsAndLiabilities	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:DeferredTaxAssetsAndLiabilities	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
disclosures:DeferredTaxAssetsAndLiabilities	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollUp
disclosures:DeferredTaxAssetsAndLiabilities	rules-arcroles:disclosure-requiresConcept	us-gaap:DeferredTaxAssetsLiabilitiesNet

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 4:10:24 PM