Disclosure informationCompensating Balances [Hierarchy]

The following resource provides information about the disclosure Compensating Balances [Hierarchy] which has the name CompensatingBalances which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Compensating Balances [Hierarchy]
Name:	CompensatingBalances
Parent Topic:	CashAndCashEquivalents
Documentation:	Disclosure of compensating balance arrangements that are not agreements which legally restrict the use of cash amounts shown on the balance sheet.
Commentary:	Good example, has text block and table
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:	Good example
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfCompensatingBalancesTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/CashAndCashEquivalents \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:210 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SX 210.5-02(1))	http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
2	FASB: Topic:210 Subtopic:10 Section:S99 Paragraph:2 Subparagraph:(SAB Topic 6.H.3)	http://asc.fasb.org/extlink&oid=6877327&loc=d3e13728-122682

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 Disclosure

Exemplars Available for Disclosure: Machine-Readable | Human-Readable

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	Compensating Balances [Hierarchy]	Concept (Text/String)	For Period		added:CompensatingBalancesHierarchy
2	Compensating Balance, Description	Concept (Text/String)	For Period		us-gaap:CompensatingBalanceDescription
3	Compensating Balance, Amount	Concept (Monetary)	As Of	Debit	us-gaap:CompensatingBalanceAmount
4	Compensating Balance, Purpose	Concept (Text/String)	For Period		us-gaap:CompensatingBalancePurpose
5	Compensating Balance, Agreement	Concept (Text/String)	For Period		us-gaap:CompensatingBalanceAgreement

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:CompensatingBalances	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:CompensatingBalances	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:CompensatingBalances	rules-arcroles:disclosure-requiresConcept	us-gaap:CompensatingBalanceDescription

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 4:10:02 PM