Disclosure informationLeases of Lessor Note [Note Level]

The following resource provides information about the disclosure Leases of Lessor Note [Note Level] which has the name LeasesOfLessorDisclosure which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Leases of Lessor Note [Note Level]
Name:	LeasesOfLessorDisclosure
Parent Topic:	LeasesOperating
Documentation:	Entire footnote for lessor entity's leasing arrangements for operating, capital and leveraged leases.
Commentary:
SEC Level:	NoteLevel
Information model:	[Level 1 Text Block]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	LeasesOfLessorDisclosure
US GAAP XBRL Taxonomy Text Block:	us-gaap:LeasesOfLessorDisclosureTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/Leases \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:840 Subtopic:10 Section:50 Paragraph:4	http://asc.fasb.org/extlink&oid=6452767&loc=d3e37045-112695
2	FASB: Topic:840 Subtopic:10 Section:55 Paragraph:47	http://asc.fasb.org/extlink&oid=6584217&loc=d3e38847-112698
3	FASB: Topic:840 Subtopic:20 Section:45 Paragraph:2	http://asc.fasb.org/extlink&oid=6453916&loc=d3e41457-112716
4	FASB: Topic:840 Subtopic:20 Section:45 Paragraph:3	http://asc.fasb.org/extlink&oid=6453916&loc=d3e41460-112716
5	FASB: Topic:840 Subtopic:20 Section:50 Paragraph:4	http://asc.fasb.org/extlink&oid=6454179&loc=d3e41551-112718
6	FASB: Topic:840 Subtopic:30 Section:50 Paragraph:4	http://asc.fasb.org/extlink&oid=25496975&loc=d3e45377-112738
7	FASB: Topic:840 Subtopic:30 Section:50 Paragraph:5	http://asc.fasb.org/extlink&oid=25496975&loc=d3e45424-112738
8	FASB: Topic:840 Subtopic:30 Section:50 Paragraph:6	http://asc.fasb.org/extlink&oid=25496975&loc=d3e45437-112738

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
CISCO SYSTEMS, INC. TextBlock \| HEWLETT PACKARD CO TextBlock \| MCDONALDS CORP 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	Financing Receivables and Operating Leases	Abstract			us-gaap:LeasesAbstract
2	Financing Receivables and Operating Leases	Concept (Text Block (HTML))	For Period		us-gaap:LeasesOfLessorDisclosureTextBlock

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:LeasesOfLessorDisclosure	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:LeasesOfLessorDisclosure	rules-arcroles:disclosure-equivalentTextblock	us-gaap:LeasesOfLessorDisclosureTextBlock
disclosures:LeasesOfLessorDisclosure	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Level1TextBlock

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:

To the extent possible under law, the person who associated CC0 with this work has waived all copyright and related or neighboring rights to this work.

Last updated: 5/4/2016 4:10:29 PM