Disclosure informationRevenue from External Customers and Long-Lived Assets, by Geographical Area [Hierarchy]

The following resource provides information about the disclosure Revenue from External Customers and Long-Lived Assets, by Geographical Area [Hierarchy] which has the name RevenuefromExternalCustomersAndLongLivedAssetsByGeographicalAreas which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Revenue from External Customers and Long-Lived Assets, by Geographical Area [Hierarchy]
Name:	RevenuefromExternalCustomersAndLongLivedAssetsByGeographicalAreas
Parent Topic:	SegmentReporting
Documentation:	Disclosure of information concerning material long-lived assets located in identified geographic areas and/or the amount of revenue from external customers attributed to that country from which revenue is material.
Commentary:	This combines revenues from external customers AND long-lived assets disclosure.
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	RevenuefromExternalCustomersAndLongLivedAssetsByGeographicalAreas
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/SegmentReporting \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:225 Subtopic:10 Section:S99 Paragraph:2 Subparagraph:(SX 210.5-03.1)	http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688
2	FASB: Topic:280 Subtopic:10 Section:50 Paragraph:41	http://asc.fasb.org/extlink&oid=68060357&loc=d3e9038-108599

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
COCA COLA CO Detail \| COCA COLA CO TextBlock \| INTERNATIONAL BUSINESS MACHINES CORP Detail \| INTERNATIONAL BUSINESS MACHINES CORP TextBlock \| JOHNSON & JOHNSON Detail \| JOHNSON & JOHNSON TextBlock \| PFIZER INC Detail \| PFIZER INC Detail \| PFIZER INC TextBlock \| WAL MART STORES INC Detail \| WAL MART STORES 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	Schedule of Segment Reporting Information, by Segment [Table]	Table			us-gaap:ScheduleOfSegmentReportingInformationBySegmentTable
2	Geographical [Axis]	Axis			us-gaap:StatementGeographicalAxis
3	Geographical [Domain]	Member			us-gaap:SegmentGeographicalDomain
4	United states [Member]	Member			ko:UnitedStatesMember
5	International [Member]	Member			ko:InternationalMember
6	Segment Reporting Information [Line Items]	LineItems			us-gaap:SegmentReportingInformationLineItems
7	Sales Revenue, Goods, Net	Concept (Monetary)	For Period	Credit	us-gaap:SalesRevenueGoodsNet
8	Property, Plant and Equipment, Net	Concept (Monetary)	As Of	Debit	us-gaap:PropertyPlantAndEquipmentNet

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:RevenuefromExternalCustomersAndLongLivedAssetsByGeographicalAreas	rules-arcroles:disclosure-isSECType	fro:DisclosureType
us-gaap:NoncurrentAssets	rules-arcroles:concept-allowedAlternativeConcept	us-gaap:PropertyPlantAndEquipmentNet
disclosures:RevenuefromExternalCustomersAndLongLivedAssetsByGeographicalAreas	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:RevenuefromExternalCustomersAndLongLivedAssetsByGeographicalAreas	rules-arcroles:disclosure-requiresConcept	us-gaap:NoncurrentAssets
disclosures:RevenuefromExternalCustomersAndLongLivedAssetsByGeographicalAreas	rules-arcroles:disclosure-requiresConcept	us-gaap:Revenues
disclosures:RevenuefromExternalCustomersAndLongLivedAssetsByGeographicalAreas	rules-arcroles:disclosure-requiresMember	us-gaap:SegmentGeographicalDomain
disclosures:RevenuefromExternalCustomersAndLongLivedAssetsByGeographicalAreas	rules-arcroles:disclosure-requiresAxis	us-gaap:StatementGeographicalAxis
disclosures:RevenuefromExternalCustomersAndLongLivedAssetsByGeographicalAreas	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock

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 4:10:27 PM