Disclosure informationFinancing Receivables, Recorded Investment, Credit Quality Indicators, by Class of Financing Receivable and Collateral [Hierarchy]

The following resource provides information about the disclosure Financing Receivables, Recorded Investment, Credit Quality Indicators, by Class of Financing Receivable and Collateral [Hierarchy] which has the name FinancingReceivableCreditQualityIndicators which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Financing Receivables, Recorded Investment, Credit Quality Indicators, by Class of Financing Receivable and Collateral [Hierarchy]
Name:	FinancingReceivableCreditQualityIndicators
Parent Topic:	Receivables
Documentation:	Disclosure of financing receivables by credit quality indicator by class of financing receivable and collateral.
Commentary:	Removed the credit rating axis. It is very, very hard to imagine that ALL of the provided Axis would be used all at once. Possibly, but just hard to believe.
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:	QUESTION
Exemplar Viewer:	FinancingReceivableCreditQualityIndicators
US GAAP XBRL Taxonomy Text Block:	us-gaap:FinancingReceivableCreditQualityIndicatorsTableTextBlock
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: Topic:310 Subtopic:10 Section:50 Paragraph:29	http://asc.fasb.org/extlink&oid=66008989&loc=SL6953659-111524
2	FASB: Topic:310 Subtopic:10 Section:55 Paragraph:19	http://asc.fasb.org/extlink&oid=32702940&loc=SL6953803-111525

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
AMERICAN EXPRESS CO TextBlock \| BOEING CO TextBlock \| CATERPILLAR INC TextBlock \| CISCO SYSTEMS, INC. TextBlock \| GENERAL ELECTRIC CO TextBlock \| INTERNATIONAL BUSINESS MACHINES CORP TextBlock \| JPMORGAN CHASE & CO 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 Receivable, Recorded Investment, Credit Quality Indicator, by Class of Financing Receivable and Collateral [Table]	Table			us-gaap:ScheduleOfFinancingReceivableRecordedInvestmentCreditQualityIndicatorTable
2	Financing Receivable Portfolio Segment [Axis]	Axis			us-gaap:FinancingReceivablePortfolioSegmentAxis
3	Financing Receivable Portfolio Segment [Domain]	Member			us-gaap:FinancingReceivablePortfolioSegmentDomain
4	Commercial Portfolio Segment [Member]	Member			us-gaap:CommercialPortfolioSegmentMember
5	Residential Portfolio Segment [Member]	Member			us-gaap:ResidentialPortfolioSegmentMember
6	Consumer Portfolio Segment [Member]	Member			us-gaap:ConsumerPortfolioSegmentMember
7	Finance Leases Portfolio Segment [Member]	Member			us-gaap:FinanceLeasesPortfolioSegmentMember
8	Unallocated Financing Receivables [Member]	Member			us-gaap:UnallocatedFinancingReceivablesMember
9	Commercial Real Estate Portfolio Segment [Member]	Member			us-gaap:CommercialRealEstatePortfolioSegmentMember
10	Class of Financing Receivable, Type [Axis]	Axis			us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis
11	Class of Financing Receivable, Type [Domain]	Member			us-gaap:FinancingReceivableRecordedInvestmentClassOfFinancingReceivableDomain
12	Credit Card Receivable [Member]	Member			us-gaap:CreditCardReceivablesMember
13	Construction Loans [Member]	Member			us-gaap:ConstructionLoansMember
14	Automobile Loan [Member]	Member			us-gaap:AutomobileLoanMember
15	Home Equity Loan [Member]	Member			us-gaap:HomeEquityLoanMember
16	Student Loan [Member]	Member			us-gaap:StudentLoanMember
17	Real Estate Loan [Member]	Member			us-gaap:RealEstateLoanMember
18	Unfunded Loan Commitment [Member]	Member			us-gaap:UnfundedLoanCommitmentMember
19	Government Guaranteed Mortgage Loans upon Foreclosure Receivable [Member]	Member			us-gaap:GovernmentGuaranteedMortgageLoansUponForeclosureReceivableMember
20	Collateral [Axis]	Axis			us-gaap:CollateralAxis
21	Collateral [Domain]	Member			us-gaap:CollateralDomain
22	Collateral Pledged [Member]	Member			us-gaap:CollateralPledgedMember
23	Government-Guaranteed Collateral [Member]	Member			us-gaap:GovernmentGuaranteedCollateralMember
24	Real Estate [Member]	Member			us-gaap:RealEstateMember
25	Commercial Real Estate [Member]	Member			us-gaap:CommercialRealEstateMember
26	Residential Real Estate [Member]	Member			us-gaap:ResidentialRealEstateMember
27	Equity Securities [Member]	Member			us-gaap:EquitySecuritiesMember
28	Common Stock [Member]	Member			us-gaap:CommonStockMember
29	Preferred Stock [Member]	Member			us-gaap:PreferredStockMember
30	Nonredeemable Preferred Stock [Member]	Member			us-gaap:NonredeemablePreferredStockMember
31	Redeemable Preferred Stock [Member]	Member			us-gaap:RedeemablePreferredStockMember
32	Convertible Preferred Stock [Member]	Member			us-gaap:ConvertiblePreferredStockMember
33	Contingent Convertible Preferred Stock [Member]	Member			us-gaap:ContingentConvertiblePreferredStockMember
34	Automobiles [Member]	Member			us-gaap:AutomobilesMember
35	Equipment [Member]	Member			us-gaap:EquipmentMember
36	Uncollateralized [Member]	Member			us-gaap:UncollateralizedMember
37	Class of Financing Receivable, Type of Borrower [Axis]	Axis			us-gaap:ClassOfFinancingReceivableTypeOfBorrowerAxis
38	Class of Financing Receivable, Type of Borrower [Domain]	Member			us-gaap:ClassOfFinancingReceivableTypeOfBorrowerDomain
39	Municipalities Borrower [Member]	Member			us-gaap:MunicipalitiesBorrowerMember
40	Commercial Borrower [Member]	Member			us-gaap:CommercialBorrowerMember
41	Financial Institutions Borrower [Member]	Member			us-gaap:FinancialInstitutionsBorrowerMember
42	Consumer Borrower [Member]	Member			us-gaap:ConsumerBorrowerMember
43	Industry Sector [Axis]	Axis			us-gaap:EquitySecuritiesByIndustryAxis
44	Industry Sector [Domain]	Member			us-gaap:EquitySecuritiesIndustryMember
45	Commercial and Industrial Sector [Member]	Member			us-gaap:CommercialAndIndustrialSectorMember
46	Real Estate Sector [Member]	Member			us-gaap:RealEstateSectorMember
47	Government Sector [Member]	Member			us-gaap:GovernmentSectorMember
48	Financial Services Sector [Member]	Member			us-gaap:FinancialServicesSectorMember
49	Technology Sector [Member]	Member			us-gaap:TechnologySectorMember
50	Healthcare Sector [Member]	Member			us-gaap:HealthcareSectorMember
51	Agricultural Sector [Member]	Member			us-gaap:AgriculturalSectorMember
52	Geographic Distribution [Axis]	Axis			us-gaap:GeographicDistributionAxis
53	Geographic Distribution [Domain]	Member			us-gaap:GeographicDistributionDomain
54	Geographic Distribution, Domestic [Member]	Member			us-gaap:GeographicDistributionDomesticMember
55	Geographic Distribution, Foreign [Member]	Member			us-gaap:GeographicDistributionForeignMember
56	Lien Category [Axis]	Axis			us-gaap:LienCategoryAxis
57	Lien Category [Domain]	Member			us-gaap:LienCategoryDomain
58	Senior Lien [Member]	Member			us-gaap:SeniorLienMember
59	Junior Lien [Member]	Member			us-gaap:JuniorLienMember
60	Loans Insured or Guaranteed by Government Authorities [Axis]	Axis			us-gaap:LoansInsuredOrGuaranteedByGovernmentAuthoritiesAxis
61	Loans Insured or Guaranteed by Government Authorities [Domain]	Member			us-gaap:LoansInsuredOrGuaranteedByGovernmentAuthoritiesDomain
62	Loans Insured or Guaranteed by US Government Authorities [Member]	Member			us-gaap:LoansInsuredOrGuaranteedByUsGovernmentAuthoritiesMember
63	US Government Agency Insured Loans [Member]	Member			us-gaap:UsGovernmentAgencyInsuredLoansMember
64	Veterans Administration Loan [Member]	Member			us-gaap:VeteransAdministrationLoanMember
65	Government National Mortgage Association (GNMA) Insured Loans [Member]	Member			us-gaap:GovernmentNationalMortgageAssociationGnmaInsuredLoansMember
66	US Government Sponsored-Enterprise Insured Loans [Member]	Member			us-gaap:UsGovernmentSponsoredEnterpriseInsuredLoansMember
67	Federal National Mortgage Association (FNMA) Insured Loans [Member]	Member			us-gaap:FederalNationalMortgageAssociationFnmaInsuredLoansMember
68	Federal Home Loan Mortgage Corporation (FHLMC) Insured Loans [Member]	Member			us-gaap:FederalHomeLoanMortgageCorporationFhlmcInsuredLoansMember
69	US Government Insured Loan Program [Member]	Member			us-gaap:UsGovernmentInsuredLoanProgramMember
70	Federal Family Education Loan Program (FFELP) Guaranteed Loans [Member]	Member			us-gaap:FederalFamilyEducationLoanProgramFfelpGuaranteedLoansMember
71	Loans Insured or Guaranteed by non-US Government Authorities [Member]	Member			us-gaap:LoansInsuredOrGuaranteedByNonUsGovernmentAuthoritiesMember
72	Loan to Value [Axis]	Axis			us-gaap:LoanToValueAxis
73	Loan to Value [Domain]	Member			us-gaap:LoanToValueDomain
74	LTV 80 to 100 Percent [Member]	Member			us-gaap:Ltv80To100PercentMember
75	LTV Less than 80 Percent [Member]	Member			us-gaap:LtvLessThan80PercentMember
76	Core and Non-core Status [Axis]	Axis			us-gaap:CoreAndNonCoreStatusAxis
77	Core and Non-core Status [Domain]	Member			us-gaap:CoreAndNonCoreStatusDomain
78	Core [Member]	Member			us-gaap:CoreMember
79	Non-core [Member]	Member			us-gaap:NonCoreMember
80	Financing Receivable, Recorded Investment [Line Items]	LineItems			us-gaap:FinancingReceivableRecordedInvestmentLineItems
81	Financing Receivable, Recorded Investment [Hierarchy]	Concept (ERROR)	ERROR		added:FinancingReceivableRecordedInvestmentHierarchy
82	Financing Receivable, Net	Concept (Monetary)	As Of	Debit	us-gaap:NotesReceivableNet
83	Financing Receivable, Credit Quality, Additional Information	Concept (Text/String)	For Period		us-gaap:FinancingReceivableCreditQualityAdditionalInformation
84	Financing Receivable, Credit Quality, Date Ratings Updated	Concept (Date)	For Period		us-gaap:FinancingReceivableCreditQualityDateRatingsUpdated
85	Financing Receivable, Credit Quality, Range of Dates Ratings Updated	Concept (Text/String)	For Period		us-gaap:FinancingReceivableCreditQualityRangeOfDatesRatingsUpdated

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:FinancingReceivableCreditQualityIndicators	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:FinancingReceivableCreditQualityIndicators	rules-arcroles:disclosure-equivalentTextblock	us-gaap:FinancingReceivableCreditQualityIndicatorsTableTextBlock
disclosures:FinancingReceivableCreditQualityIndicators	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy
disclosures:FinancingReceivableCreditQualityIndicators	rules-arcroles:disclosure-requiresAxis	us-gaap:FinancingReceivableRecordedInvestmentByClassOfFinancingReceivableAxis

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