Disclosure informationIncome Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Roll Up]

The following resource provides information about the disclosure Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Roll Up] which has the name IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationRollUp which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Roll Up]
Name:	IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationRollUp
Parent Topic:	IncomeTaxes
Documentation:	Roll up of details of (reconcilation of) amount of income tax expense (benefit), at federal statutory income tax rate to income tax expense (benefit) from continuing operations.
Commentary:
SEC Level:	Detail
Information model:	[Roll Up]
Completion state:	WIP
Status:
US GAAP XBRL Taxonomy Text Block:	NO TEXT BLOCK
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/IncomeTaxes \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:740 Subtopic:10 Section:50 Paragraph:12	http://asc.fasb.org/extlink&oid=65882285&loc=d3e32687-109319

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	Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Roll Up]	Concept (Text/String)	For Period		us-gaap:IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationAbstract
2	Income Tax Reconciliation, Income Tax Expense (Benefit), at Federal Statutory Income Tax Rate	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate
3	Income Tax Reconciliation, State and Local Income Taxes	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes
4	Income Tax Reconciliation, Foreign Income Tax Rate Differential	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationForeignIncomeTaxRateDifferential
5	Income Tax Reconciliation, Tax Credits [Roll Up]	Concept (Text/String)	For Period		us-gaap:IncomeTaxReconciliationTaxCreditsAbstract
6	Income Tax Reconciliation, Tax Credits, Research	Concept (Monetary)	For Period	Credit	us-gaap:IncomeTaxReconciliationTaxCreditsResearch
7	Income Tax Reconciliation, Tax Credits, Foreign	Concept (Monetary)	For Period	Credit	us-gaap:IncomeTaxReconciliationTaxCreditsForeign
8	Income Tax Reconciliation, Tax Credits, Investment	Concept (Monetary)	For Period	Credit	us-gaap:IncomeTaxReconciliationTaxCreditsInvestment
9	Income Tax Reconciliation, Tax Credits, Other	Concept (Monetary)	For Period	Credit	us-gaap:IncomeTaxReconciliationTaxCreditsOther
10	Income Tax Reconciliation, Tax Credits, Total	Concept (Monetary)	For Period	Credit	us-gaap:IncomeTaxReconciliationTaxCredits
11	Income Tax Reconciliation, Nondeductible Expense [Roll Up]	Concept (Text/String)	For Period		us-gaap:IncomeTaxReconciliationNondeductibleExpenseAbstract
12	Income Tax Reconciliation, Nondeductible Expense, Depreciation and Amortization [Roll Up]	Concept (Text/String)	For Period		us-gaap:IncomeTaxReconciliationNondeductibleExpenseDepreciationAndAmortizationAbstract
13	Income Tax Reconciliation, Nondeductible Expense, Depreciation	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationNondeductibleExpenseDepreciation
14	Income Tax Reconciliation, Nondeductible Expense, Amortization	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationNondeductibleExpenseAmortization
15	Income Tax Reconciliation, Nondeductible Expense, Depreciation and Amortization, Total	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationNondeductibleExpenseDepreciationAndAmortization
16	Income Tax Reconciliation, Nondeductible Expense, Depletion	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationNondeductibleExpenseDepletion
17	Income Tax Reconciliation, Nondeductible Expense, Meals and Entertainment	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationNondeductibleExpenseMealsAndEntertainment
18	Income Tax Reconciliation, Nondeductible Expense, Charitable Contributions	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationNondeductibleExpenseCharitableContributions
19	Income Tax Reconciliation, Nondeductible Expense, Restructuring Charges	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationNondeductibleExpenseRestructuringCharges
20	Income Tax Reconciliation, Nondeductible Expense, Impairment Losses	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationNondeductibleExpenseImpairmentLosses
21	Income Tax Reconciliation, Nondeductible Expense, Research and Development	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationNondeductibleExpenseResearchAndDevelopment
22	Income Tax Reconciliation, Nondeductible Expense, Share-based Compensation Cost	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost
23	Income Tax Reconciliation, Nondeductible Expense, Leases	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationNondeductibleExpenseLeases
24	Income Tax Reconciliation, Nondeductible Expense, Life Insurance	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationNondeductibleExpenseLifeInsurance
25	Income Tax Reconciliation, Nondeductible Expense, Other	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationNondeductibleExpenseOther
26	Income Tax Reconciliation, Nondeductible Expense, Total	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationNondeductibleExpense
27	Income Tax Reconciliation, Deductions [Roll Up]	Concept (Text/String)	For Period		us-gaap:IncomeTaxReconciliationDeductionsAbstract
28	Income Tax Reconciliation, Deductions, Extraterritorial Income Exclusion	Concept (Monetary)	For Period	Credit	us-gaap:IncomeTaxReconciliationDeductionsExtraterritorialIncomeExclusion
29	Income Tax Reconciliation, Deductions, Qualified Production Activities	Concept (Monetary)	For Period	Credit	us-gaap:IncomeTaxReconciliationDeductionsQualifiedProductionActivities
30	Income Tax Reconciliation, Deductions, Dividends	Concept (Monetary)	For Period	Credit	us-gaap:IncomeTaxReconciliationDeductionsDividends
31	Income Tax Rate Reconciliation, Deductions, Employee Stock Ownership Plan Dividends	Concept (Monetary)	For Period	Credit	us-gaap:IncomeTaxRateReconciliationDeductionsEmployeeStockOwnershipPlanDividends
32	Income Tax Reconciliation, Deductions, Medicare Prescription Drug Benefit Subsidy	Concept (Monetary)	For Period	Credit	us-gaap:IncomeTaxReconciliationDeductionsMedicarePrescriptionDrugBenefitSubsidy
33	Income Tax Reconciliation, Deductions, Other	Concept (Monetary)	For Period	Credit	us-gaap:IncomeTaxReconciliationDeductionsOther
34	Income Tax Reconciliation, Deductions, Total	Concept (Monetary)	For Period	Credit	us-gaap:IncomeTaxReconciliationDeductions
35	Income Tax Reconciliation, Tax Contingencies [Roll Up]	Concept (Text/String)	For Period		us-gaap:IncomeTaxReconciliationTaxContingenciesAbstract
36	Income Tax Reconciliation, Tax Contingencies, Domestic	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationTaxContingenciesDomestic
37	Income Tax Reconciliation, Tax Contingencies, Foreign	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationTaxContingenciesForeign
38	Income Tax Reconciliation, Tax Contingencies, State and Local	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationTaxContingenciesStateAndLocal
39	Income Tax Reconciliation, Tax Contingencies, Other	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationTaxContingenciesOther
40	Income Tax Reconciliation, Tax Contingencies, Total	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationTaxContingencies
41	Income Tax Reconciliation, Tax Settlements [Roll Up]	Concept (Text/String)	For Period		us-gaap:IncomeTaxReconciliationTaxSettlementsAbstract
42	Income Tax Reconciliation, Tax Settlements, Domestic	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationTaxSettlementsDomestic
43	Income Tax Reconciliation, Tax Settlements, Foreign	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationTaxSettlementsForeign
44	Income Tax Reconciliation, Tax Settlements, State and Local	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationTaxSettlementsStateAndLocal
45	Income Tax Reconciliation, Tax Settlements, Other	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationTaxSettlementsOther
46	Income Tax Reconciliation, Tax Settlements, Total	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationTaxSettlements
47	Income Tax Reconciliation, Other Reconciling Items [Roll Up]	Concept (Text/String)	For Period		us-gaap:IncomeTaxReconciliationOtherReconcilingItemsAbstract
48	Income Tax Reconciliation, Tax Exempt Income	Concept (Monetary)	For Period	Credit	us-gaap:IncomeTaxReconciliationTaxExemptIncome
49	Income Tax Reconciliation, Equity in Earnings (Losses) of Unconsolidated Subsidiary	Concept (Monetary)	For Period	Credit	us-gaap:IncomeTaxReconciliationEquityInEarningsLossesOfUnconsolidatedSubsidiary
50	Income Tax Reconciliation, Noncontrolling Interest Income (Expense)	Concept (Monetary)	For Period	Credit	us-gaap:IncomeTaxReconciliationMinorityInterestIncomeExpense
51	Income Tax Reconciliation, Tax Holidays	Concept (Monetary)	For Period	Credit	us-gaap:IncomeTaxReconciliationTaxHolidays
52	Income Tax Reconciliation, Disposition of Business	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationDispositionOfBusiness
53	Income Tax Reconciliation, Disposition of Assets	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationDispositionOfAssets
54	Income Tax Reconciliation, Repatriation of Foreign Earnings	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationRepatriationOfForeignEarnings
55	Income Tax Reconciliation, Repatriation of Foreign Earnings, Jobs Creation Act of 2004	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationRepatriationOfForeignEarningsJobsCreationActOf2004
56	Income Tax Reconciliation, Change in Enacted Tax Rate	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationChangeInEnactedTaxRate
57	Income Tax Reconciliation, Prior Year Income Taxes	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationPriorYearIncomeTaxes
58	Income Tax Reconciliation, Change in Deferred Tax Assets Valuation Allowance	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance
59	Income Tax Reconciliation, Other Adjustments	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationOtherAdjustments
60	Income Tax Reconciliation, Other Reconciling Items, Total	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxReconciliationOtherReconcilingItems
61	Income Tax Expense (Benefit), Continuing Operations, Total	Concept (Monetary)	For Period	Debit	us-gaap:IncomeTaxExpenseBenefitContinuingOperations

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:IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationRollUp	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationRollUp	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollUp
disclosures:IncomeTaxExpenseBenefitContinuingOperationsIncomeTaxReconciliationRollUp	rules-arcroles:disclosure-requiresConcept	us-gaap:IncomeTaxExpenseBenefitContinuingOperations

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 4:10:41 PM