Disclosure informationAllowance for Credit Losses on Financing Receivables [Roll Forward]

The following resource provides information about the disclosure Allowance for Credit Losses on Financing Receivables [Roll Forward] which has the name AllowanceForCreditLossesonFinancingReceivables which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Allowance for Credit Losses on Financing Receivables [Roll Forward]
Name:	AllowanceForCreditLossesonFinancingReceivables
Parent Topic:	Receivables
Documentation:	Disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.
Commentary:	DUPLICATE
SEC Level:	Detail
Information model:	[Roll Forward]
Completion state:	WIP
Status:	DUPLICATE
Exemplar Viewer:	AllowanceForCreditLossesonFinancingReceivables
US GAAP XBRL Taxonomy Text Block:	us-gaap:AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
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:11B	http://asc.fasb.org/extlink&oid=66008989&loc=SL6953423-111524

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
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, Allowance for Credit Losses [Roll Forward]	Concept (Text/String)	For Period		us-gaap:FinancingReceivableAllowanceForCreditLossesRollForward
2	Financing Receivable, Allowance for Credit Losses, Beginning Balance	Concept (Monetary)	As Of	Credit	us-gaap:FinancingReceivableAllowanceForCreditLosses
3	Financing Receivable, Allowance for Credit Losses, Period Increase (Decrease) [Roll Up]	Concept (Text/String)	For Period		added:FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecreaseRollUp
4	Financing Receivable, Allowance for Credit Losses, Charge-offs	Concept (Monetary)	For Period	Debit	us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs
5	Financing Receivable, Allowance for Credit Losses, Recoveries	Concept (Monetary)	For Period	Debit	us-gaap:FinancingReceivableAllowanceForCreditLossesRecoveries
6	Financing Receivable, Allowance for Credit Losses, Provisions	Concept (Monetary)	For Period	Credit	us-gaap:FinancingReceivableAllowanceForCreditLossesProvisions
7	Financing Receivable, Allowance for Credit Losses, Period Increase (Decrease), Total	Concept (Monetary)	For Period		us-gaap:FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease
8	Financing Receivable, Allowance for Credit Losses, Ending Balance	Concept (Monetary)	As Of	Credit	us-gaap:FinancingReceivableAllowanceForCreditLosses

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:AllowanceForCreditLossesonFinancingReceivables	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:AllowanceForCreditLossesonFinancingReceivables	rules-arcroles:disclosure-equivalentTextblock	us-gaap:AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
disclosures:AllowanceForCreditLossesonFinancingReceivables	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollForward
disclosures:AllowanceForCreditLossesonFinancingReceivables	rules-arcroles:disclosure-requiresConcept	us-gaap:FinancingReceivableAllowanceForCreditLosses

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