Disclosure informationFresh-Start Adjustments, by Adjustment Type [Abstract]

The following resource provides information about the disclosure Fresh-Start Adjustments, by Adjustment Type [Abstract] which has the name FreshStartAdjustments which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Fresh-Start Adjustments, by Adjustment Type [Abstract]
Name:	FreshStartAdjustments
Parent Topic:	Reorganizations
Documentation:	Disclosure of description and amounts of adjustments to historical balance sheet to arrive at fresh-start amounts following bankruptcy and reorganization with a different owner by fresh-start adjustment type.
Commentary:
SEC Level:	Detail
Information model:	[Abstract]
Completion state:	WIP
Status:
Exemplar Viewer:	FreshStartAdjustments
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfFreshStartAdjustmentsTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/Reorganizations \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:852 Subtopic:10 Section:50 Paragraph:7 Subparagraph:(a)-(b)	http://asc.fasb.org/extlink&oid=6918054&loc=SL2890621-112765
2	FASB: Topic:852 Subtopic:10 Section:55 Paragraph:10	http://asc.fasb.org/extlink&oid=34712771&loc=d3e56426-112766

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
AMBAC FINANCIAL GROUP INC TextBlock \| BIOVEST INTERNATIONAL INC TextBlock \| Healthcare Corp of America TextBlock \| Pernix Group, Inc. TextBlock \| ROCKY MOUNTAIN CHOCOLATE FACTORY 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	Fresh-Start Adjustments [Table]	Table			us-gaap:FreshStartAdjustmentsTable
2	Fresh-Start Adjustments [Axis]	Axis			us-gaap:FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis
3	Type of Fresh-Start Adjustment [Domain]	Member			us-gaap:TypeOfFreshStartAdjustmentDomain
4	Discharge of Debt [Member]	Member			us-gaap:DischargeOfDebtMember
5	Exchange of Stock for Stock [Member]	Member			us-gaap:ExchangeOfStockForStockMember
6	Revaluation of Assets [Member]	Member			us-gaap:RevaluationOfAssetsMember
7	Revaluation of Liabilities [Member]	Member			us-gaap:RevaluationOfLiabilitiesMember
8	Fresh-Start Adjustment [Line Items]	LineItems			us-gaap:FreshStartAdjustmentLineItems
9	Fresh-Start Adjustment, Description [Hierarchy]	Concept (Text/String)	For Period		added:FreshStartAdjustmentIncreaseDecreaseAssetsAbstract
10	Fresh-Start Adjustment, Description	Concept (Text/String)	For Period		us-gaap:FreshStartAdjustmentDescription
11	Fresh-Start Adjustment, Increase (Decrease), Assets [Abstract]	Concept (Text/String)	For Period		us-gaap:FreshStartAdjustmentIncreaseDecreaseAssetsAbstract
12	Fresh-Start Adjustment, Increase (Decrease), Current Assets [Abstract]	Concept (Text/String)	For Period		us-gaap:FreshStartAdjustmentIncreaseDecreaseCurrentAssetsAbstract
13	Fresh-Start Adjustment, Increase (Decrease), Cash and Cash Equivalents	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseCashAndCashEquivalents
14	Fresh-Start Adjustment, Increase (Decrease), Restricted Cash and Cash Equivalents, Current	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseRestrictedCashAndCashEquivalentsCurrent
15	Fresh-Start Adjustment, Increase (Decrease), Short-term Investments	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseShortTermInvestments
16	Fresh-Start Adjustment, Increase (Decrease), Receivables, Net	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseReceivablesNet
17	Fresh-Start Adjustment, Increase (Decrease), Inventories	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseInventories
18	Fresh-Start Adjustment, Increase (Decrease), Deferred Income Tax Assets, Current	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseDeferredIncomeTaxAssetsCurrent
19	Fresh-Start Adjustment, Increase (Decrease), Prepaid and Other Current Assets	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreasePrepaidAndOtherCurrentAssets
20	Fresh-Start Adjustment, Increase (Decrease), Current Assets, Total	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseCurrentAssets
21	Fresh-Start Adjustment, Increase (Decrease), Property and Equipment, Net [Abstract]	Concept (Text/String)	For Period		us-gaap:FreshStartAdjustmentIncreaseDecreasePropertyAndEquipmentNetAbstract
22	Fresh-Start Adjustment, Increase (Decrease), Land	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseLand
23	Fresh-Start Adjustment, Increase (Decrease), Buildings and Improvements	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseBuildingsAndImprovements
24	Fresh-Start Adjustment, Increase (Decrease), Equipment	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseEquipment
25	Fresh-Start Adjustment, Increase (Decrease), Furniture and Fixtures	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseFurnitureAndFixtures
26	Fresh-Start Adjustment, Increase (Decrease), Leasehold Improvements	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseLeaseholdImprovements
27	Fresh-Start Adjustment, Increase (Decrease), Other Property and Equipment	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseOtherPropertyAndEquipment
28	Fresh-Start Adjustment, Increase (Decrease), Property under Capital Lease Arrangements	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreasePropertyUnderCapitalLeaseArrangements
29	Fresh-Start Adjustment, Increase (Decrease), Accumulated Depreciation and Amortization	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseAccumulatedDepreciationAndAmortization
30	Fresh-Start Adjustment, Increase (Decrease), Property and Equipment, Net, Total	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreasePropertyAndEquipmentNet
31	Fresh-Start Adjustment, Increase (Decrease), Other Assets [Abstract]	Concept (Text/String)	For Period		us-gaap:FreshStartAdjustmentIncreaseDecreaseOtherAssetsAbstract
32	Fresh-Start Adjustment, Increase (Decrease), Investments	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseInvestments
33	Fresh-Start Adjustment, Increase (Decrease), Amortizable Intangible Assets	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseAmortizableIntangibleAssets
34	Fresh-Start Adjustment, Increase (Decrease), Nonamortizable Intangible Assets	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseNonamortizableIntangibleAssets
35	Fresh-Start Adjustment, Increase (Decrease), Restricted Cash and Cash Equivalents, Noncurrent	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseRestrictedCashAndCashEquivalentsNoncurrent
36	Fresh-Start Adjustment, Increase (Decrease), Deferred Income Tax Assets, Noncurrent	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseDeferredIncomeTaxAssetsNoncurrent
37	Fresh-Start Adjustment, Increase (Decrease), Goodwill	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseGoodwill
38	Fresh-Start Adjustment, Increase (Decrease), Reorganization Value in Excess of Amounts Allocable to Identifiable Assets	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseReorganizationValueInExcessOfAmountsAllocableToIdentifiableAssets
39	Fresh-Start Adjustment, Increase (Decrease), Deferred Financing Costs	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseDeferredFinancingCosts
40	Fresh-Start Adjustment, Increase (Decrease), Other Assets, Noncurrent	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseOtherAssetsNoncurrent
41	Fresh-Start Adjustment, Increase (Decrease), Other Assets, Total	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseOtherAssets
42	Fresh-Start Adjustment, Increase (Decrease), Assets, Total	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreaseAssets
43	Fresh-Start Adjustment, Increase (Decrease), Liabilities and Stockholders' Equity [Abstract]	Concept (Text/String)	For Period		us-gaap:FreshStartAdjustmentIncreaseDecreaseLiabilitiesAndStockholdersEquityAbstract
44	Fresh-Start Adjustment, Increase (Decrease), Liabilities [Abstract]	Concept (Text/String)	For Period		us-gaap:FreshStartAdjustmentIncreaseDecreaseLiabilitiesAbstract
45	Fresh-Start Adjustment, Increase (Decrease), Current Liabilities [Abstract]	Concept (Text/String)	For Period		us-gaap:FreshStartAdjustmentIncreaseDecreaseCurrentLiabilitiesAbstract
46	Fresh-Start Adjustment, Increase (Decrease), Current Maturities of Long-term Debt	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseCurrentMaturitiesOfLongTermDebt
47	Fresh-Start Adjustment, Increase (Decrease), Short-term Borrowings	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseShortTermBorrowings
48	Fresh-Start Adjustment, Increase (Decrease), Current Maturities of Capital Lease Obligations	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseCurrentMaturitiesOfCapitalLeaseObligations
49	Fresh-Start Adjustment, Increase (Decrease), Accounts Payable	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseAccountsPayable
50	Fresh-Start Adjustment, Increase (Decrease), Accrued Liabilities	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseAccruedLiabilities
51	Fresh-Start Adjustment, Increase (Decrease), Deferred Income Tax Liabilities, Current	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseDeferredIncomeTaxLiabilitiesCurrent
52	Fresh-Start Adjustment, Increase (Decrease), Other Current Liabilities	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseOtherCurrentLiabilities
53	Fresh-Start Adjustment, Increase (Decrease), Current Liabilities, Total	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseCurrentLiabilities
54	Fresh-Start Adjustment, Increase (Decrease), Long-term Debt [Abstract]	Concept (Text/String)	For Period		us-gaap:FreshStartAdjustmentIncreaseDecreaseLongTermDebtAbstract
55	Fresh-Start Adjustment, Increase (Decrease), Debtor-in-Possession Financing	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseDebtorInPossessionFinancing
56	Fresh-Start Adjustment, Increase (Decrease), Postconfirmation Credit Facility	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreasePostconfirmationCreditFacility
57	Fresh-Start Adjustment, Increase (Decrease), Capital Lease Obligations, Noncurrent	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseCapitalLeaseObligationsNoncurrent
58	Fresh-Start Adjustment, Increase (Decrease), Other Long-term Debt	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseOtherLongTermDebt
59	Fresh-Start Adjustment, Increase (Decrease), Long-term Debt, Total	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseLongTermDebt
60	Fresh-Start Adjustment, Increase (Decrease), Other Noncurrent Obligations [Abstract]	Concept (Text/String)	For Period		us-gaap:FreshStartAdjustmentIncreaseDecreaseOtherNoncurrentObligationsAbstract
61	Fresh-Start Adjustment, Increase (Decrease), Pension Obligations	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreasePensionObligations
62	Fresh-Start Adjustment, Increase (Decrease), Other Postretirement Obligations	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseOtherPostretirementObligations
63	Fresh-Start Adjustment, Increase (Decrease), Deferred Income Tax Liabilities, Noncurrent	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseDeferredIncomeTaxLiabilitiesNoncurrent
64	Fresh-Start Adjustment, Increase (Decrease), Noncurrent Other Obligations	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseNoncurrentOtherObligations
65	Fresh-Start Adjustment, Increase (Decrease), Other Noncurrent Obligations, Total	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseOtherNoncurrentObligations
66	Fresh-Start Adjustment, Increase (Decrease), Liabilities Subject to Compromise	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseLiabilitiesSubjectToCompromise
67	Fresh-Start Adjustment, Increase (Decrease), Liabilities, Total	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseLiabilities
68	Fresh-Start Adjustment, Increase (Decrease), Stockholders' Equity [Abstract]	Concept (Text/String)	For Period		us-gaap:FreshStartAdjustmentIncreaseDecreaseStockholdersEquityAbstract
69	Fresh-Start Adjustment, Increase (Decrease), Preferred Stock	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreasePreferredStock
70	Fresh-Start Adjustment, Increase (Decrease), Common Stock	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseCommonStock
71	Fresh-Start Adjustment, Increase (Decrease), Additional Paid-in Capital	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseAdditionalPaidInCapital
72	Fresh-Start Adjustment, Increase (Decrease), Retained Earnings (Deficit)	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseRetainedEarningsDeficit
73	Fresh-Start Adjustment, Increase (Decrease), Accumulated Other Comprehensive Income (Loss)	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseAccumulatedOtherComprehensiveIncomeLoss
74	Fresh-Start Adjustment, Increase (Decrease), Preferred and Common Stock Held in Treasury	Concept (Monetary)	As Of	Debit	us-gaap:FreshStartAdjustmentIncreaseDecreasePreferredAndCommonStockHeldInTreasury
75	Fresh-Start Adjustment, Increase (Decrease), Stockholders' Equity, Total	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseStockholdersEquity
76	Fresh-Start Adjustment, Increase (Decrease), Liabilities and Stockholders' Equity, Total	Concept (Monetary)	As Of	Credit	us-gaap:FreshStartAdjustmentIncreaseDecreaseLiabilitiesAndStockholdersEquity

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:FreshStartAdjustments	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:FreshStartAdjustments	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfFreshStartAdjustmentsTextBlock

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