Disclosure informationFinancing Receivables, Non Accrual Status, by Receivable Type and Class of Receivable [Roll Up]

The following resource provides information about the disclosure Financing Receivables, Non Accrual Status, by Receivable Type and Class of Receivable [Roll Up] which has the name FinancingReceivablesNonAccrualStatus which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Financing Receivables, Non Accrual Status, by Receivable Type and Class of Receivable [Roll Up]
Name:	FinancingReceivablesNonAccrualStatus
Parent Topic:	Receivables
Documentation:	Disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables).
Commentary:	Missing [Table]
SEC Level:	Detail
Information model:	[Roll Up]
Completion state:	WIP
Status:
Exemplar Viewer:	FinancingReceivablesNonAccrualStatus
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB:	http://asc.fasb.org/extlink&oid=65880944
2	FASB: Topic:310 Subtopic:10 Section:50 Paragraph:7	http://asc.fasb.org/extlink&oid=66008989&loc=d3e5111-111524

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
CATERPILLAR INC TextBlock \| INTERNATIONAL BUSINESS MACHINES CORP Detail \| INTERNATIONAL BUSINESS MACHINES CORP TextBlock \| PACCAR 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	Financing Receivables Past Due, by Receivable Type and Class of Receivable [Table]	Table			us-gaap:ScheduleOfFinancingReceivablesPastDueTable
2	Receivable Type [Axis]	Axis			us-gaap:AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis
3	Receivable [Domain]	Member			us-gaap:ReceivableTypeDomain
4	Lease Receivable [Member]	Member			ibm:LeaseReceivableMember
5	Client Loan Receivable [Member]	Member			ibm:ClientLoanReceivableMember
6	Class of Financing Receivable [Axis]	Axis			us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
7	Class of Financing Receivable [Domain]	Member			us-gaap:FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain
8	Major Markets [Member]	Member			ibm:MajorMarketsMember
9	Growth Markets [Member]	Member			ibm:GrowthMarketsMember
10	Financing Receivables on Non-accrual Status	LineItems			us-gaap:FinancingReceivableRecordedInvestmentPastDueLineItems
11	Total Receivables	Concept (Monetary)	As Of	Debit	us-gaap:FinancingReceivableRecordedInvestmentNonaccrualStatus

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:FinancingReceivablesNonAccrualStatus	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:FinancingReceivablesNonAccrualStatus	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
disclosures:FinancingReceivablesNonAccrualStatus	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollUp
disclosures:FinancingReceivablesNonAccrualStatus	rules-arcroles:disclosure-requiresConcept	us-gaap:FinancingReceivableRecordedInvestmentNonaccrualStatus

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 4:10:03 PM