Disclosure informationCapital Leased Assets, Details by Asset Type [Roll Up]

The following resource provides information about the disclosure Capital Leased Assets, Details by Asset Type [Roll Up] which has the name CapitalLeasedAssets which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Capital Leased Assets, Details by Asset Type [Roll Up]
Name:	CapitalLeasedAssets
Parent Topic:	LeasesCapital
Documentation:	Disclosure of long-lived, depreciable assets that are subject to a lease meeting the criteria for capitalization and are used in the normal conduct of business to produce goods and services.
Commentary:
SEC Level:	Detail
Information model:	[Roll Up]
Completion state:	WIP
Status:	Good examples
Exemplar Viewer:	CapitalLeasedAssets
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfCapitalLeasedAsssetsTableTextBlock
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:30 Section:50 Paragraph:1 Subparagraph:(a)	http://asc.fasb.org/extlink&oid=6455398&loc=d3e45280-112737

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
APOLLO EDUCATION GROUP INC TextBlock \| APOLLO EDUCATION GROUP INC Detail \| CAREFUSION Corp Detail \| CAREFUSION Corp TextBlock \| CMS ENERGY CORP TextBlock \| CMS ENERGY CORP Detail \| CUMMINS INC TextBlock \| CUMMINS INC Detail \| DIRECTV Detail \| DIRECTV TextBlock \| H&R BLOCK INC Detail \| H&R BLOCK INC TextBlock \| OMNICOM GROUP INC. TextBlock \| OMNICOM GROUP INC. Detail \| PEPCO HOLDINGS INC Detail \| PEPCO HOLDINGS INC TextBlock \| STERICYCLE INC TextBlock \| STERICYCLE INC Detail \| TOTAL SYSTEM SERVICES INC TextBlock \| TOTAL SYSTEM SERVICES INC Detail \| UNITED PARCEL SERVICE INC TextBlock \| UNITED PARCEL SERVICE INC Detail \| XCEL ENERGY INC Detail \| XCEL ENERGY 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	Capital Leased Assets, by Asset Type [Table]	Table			us-gaap:ScheduleOfCapitalLeasedAsssetsTable
2	Property, Plant and Equipment, Type [Axis]	Axis			us-gaap:PropertyPlantAndEquipmentByTypeAxis
3	Property, Plant and Equipment, Type [Domain]	Member			us-gaap:PropertyPlantAndEquipmentTypeDomain
4	Building [Member]	Member			us-gaap:BuildingMember
5	Equipment [Member]	Member			us-gaap:EquipmentMember
6	Property, Plant and Equipment, Other Types [Member]	Member			us-gaap:PropertyPlantAndEquipmentOtherTypesMember
7	Leased property under capital leases by major classes	LineItems			us-gaap:CapitalLeasedAssetsLineItems
8	Capital lease asset	Concept (Monetary)	As Of	Debit	us-gaap:CapitalLeasedAssetsGross
9	Less: Accumulated amortization	Concept (Monetary)	As Of	Credit	us-gaap:CapitalLeasesLesseeBalanceSheetAssetsByMajorClassAccumulatedDeprecation
10	Total	Concept (Monetary)	As Of	Debit	us-gaap:CapitalLeasesBalanceSheetAssetsByMajorClassNet

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:CapitalLeasedAssets	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:CapitalLeasedAssets	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfCapitalLeasedAsssetsTableTextBlock
disclosures:CapitalLeasedAssets	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollUp
disclosures:CapitalLeasedAssets	rules-arcroles:disclosure-requiresConcept	us-gaap:CapitalLeasesBalanceSheetAssetsByMajorClassNet

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 4:10:30 PM