Disclosure informationIncome Tax Examination, by Income Tax Authority [Hierarchy]

The following resource provides information about the disclosure Income Tax Examination, by Income Tax Authority [Hierarchy] which has the name IncomeTaxExamination which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Income Tax Examination, by Income Tax Authority [Hierarchy]
Name:	IncomeTaxExamination
Parent Topic:	IncomeTaxes
Documentation:	Disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period, by income tax authority.
Commentary:
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:
Exemplar Viewer:	IncomeTaxExamination
US GAAP XBRL Taxonomy Text Block:	us-gaap:SummaryOfIncomeTaxExaminationsTextBlock
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:15	http://asc.fasb.org/extlink&oid=65882285&loc=d3e32718-109319
2	FASB: Topic:740 Subtopic:10 Section:55 Paragraph:217	http://asc.fasb.org/extlink&oid=75116239&loc=d3e36027-109320

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
BANK OF AMERICA CORP /DE/ Detail \| BANK OF AMERICA CORP /DE/ TextBlock \| DOW CHEMICAL CO /DE/ TextBlock \| HONEYWELL INTERNATIONAL INC TextBlock \| JOHNSON CONTROLS INC Detail \| JOHNSON CONTROLS INC TextBlock \| Marathon Petroleum Corp Detail \| Marathon Petroleum Corp TextBlock \| MICROSOFT CORP Detail \| MORGAN STANLEY Detail \| MORGAN STANLEY TextBlock \| TIME WARNER 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	Income Tax Examination, by Income Tax Authority [Table]	Table			us-gaap:IncomeTaxExaminationTable
2	Legal Entity [Axis]	Axis			dei:LegalEntityAxis
3	Consolidated Entity [Domain]	Member			dei:EntityDomain
4	Income Tax Authority [Axis]	Axis			us-gaap:IncomeTaxAuthorityAxis
5	Income Tax Authority, All [Domain]	Member			us-gaap:IncomeTaxAuthorityDomain
6	Internal Revenue Service (IRS) [Member]	Member			us-gaap:InternalRevenueServiceIRSMember
7	Domestic Country [Member]	Member			us-gaap:DomesticCountryMember
8	Foreign Country [Member]	Member			us-gaap:ForeignCountryMember
9	State and Local Jurisdiction [Member]	Member			us-gaap:StateAndLocalJurisdictionMember
10	Income Tax Examination [Line Items]	LineItems			us-gaap:IncomeTaxExaminationLineItems
11	Income Tax Examination [Hierarchy]	Concept (Text/String)	For Period		added:IncomeTaxExaminationHierarchy
12	Income Tax Examination, Description	Concept (Text/String)	For Period		us-gaap:IncomeTaxExaminationDescription
13	Income Tax Examination, Year(s) under Examination	Concept (Text/String)	For Period		us-gaap:IncomeTaxExaminationYearSUnderExamination
14	Income Tax Examination, Likelihood of Unfavorable Settlement	Concept (Text/String)	For Period		us-gaap:IncomeTaxExaminationLikelihoodOfUnfavorableSettlement
15	Income Tax Examination, Range of Possible Losses	Concept (Monetary)	As Of	Credit	us-gaap:IncomeTaxExaminationRangeOfPossibleLosses
16	Income Tax Examination, Liability Recorded	Concept (Monetary)	As Of	Credit	us-gaap:IncomeTaxExaminationLiabilityRecorded
17	Income Tax Examination, Interest from Examination	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxExaminationInterestFromExamination
18	Income Tax Examination, Penalties from Examination	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxExaminationPenaltiesFromExamination
19	Income Tax Examination, Increase (Decrease) in Liability from Prior Year	Concept (Monetary)	As Of	Credit	us-gaap:IncomeTaxExaminationIncreaseDecreaseInLiabilityFromPriorYear
20	Income Tax Examination, Liability (Refund) Adjustment from Settlement with Taxing Authority	Concept (Monetary)	As Of	Credit	us-gaap:IncomeTaxExaminationLiabilityRefundAdjustmentFromSettlementWithTaxingAuthority

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:IncomeTaxExamination	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:IncomeTaxExamination	rules-arcroles:disclosure-equivalentTextblock	us-gaap:SummaryOfIncomeTaxExaminationsTextBlock
disclosures:IncomeTaxExamination	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy

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