Disclosure informationCapital Leases, Net Investment in Direct Financing and Sales Type Leases [Roll Up]

The following resource provides information about the disclosure Capital Leases, Net Investment in Direct Financing and Sales Type Leases [Roll Up] which has the name CapitalLeasesNetInvestmentInDirectFinancingAndSalesTypeLeasesRollUp which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Capital Leases, Net Investment in Direct Financing and Sales Type Leases [Roll Up]
Name:	CapitalLeasesNetInvestmentInDirectFinancingAndSalesTypeLeasesRollUp
Parent Topic:	LeasesCapital
Documentation:	Roll up of details of net investment in direct financing and sales-type leases as of the balance sheet date.
Commentary:	This seems like a duplicate.
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/Leases \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:840 Subtopic:30 Section:50 Paragraph:1 Subparagraph:(b)	http://asc.fasb.org/extlink&oid=6455398&loc=d3e45280-112737

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	Capital Leases, Net Investment in Direct Financing and Sales Type Leases [Roll Up]	Concept (Text/String)	For Period		us-gaap:CapitalLeasesNetInvestmentInDirectFinancingAndSalesTypeLeasesAbstract
2	Capital Leases, Net Investment in Direct Financing Leases [Roll Up]	Concept (Text/String)	For Period		us-gaap:CapitalLeasesNetInvestmentInDirectFinancingLeasesAbstract
3	Capital Leases, Net Investment in Direct Financing Leases, Minimum Payments to be Received	Concept (Monetary)	As Of	Debit	us-gaap:CapitalLeasesNetInvestmentInDirectFinancingLeasesMinimumPaymentsToBeReceived
4	Capital Leases, Net Investment in Direct Financing Leases, Executory Costs	Concept (Monetary)	As Of	Credit	us-gaap:CapitalLeasesNetInvestmentInDirectFinancingLeasesExecutoryCosts
5	Capital Leases, Net Investment in Direct Financing Leases, Allowance for Uncollectible Minimum Lease Payments	Concept (Monetary)	As Of	Credit	us-gaap:CapitalLeasesNetInvestmentInDirectFinancingLeasesAllowanceForUncollectibleMinimumLeasePayments
6	Capital Leases, Net Investment in Direct Financing Leases, Unguaranteed Residual Values of Leased Property	Concept (Monetary)	As Of	Debit	us-gaap:CapitalLeasesNetInvestmentInDirectFinancingLeasesUnguaranteedResidualValuesOfLeasedProperty
7	Capital Leases, Net Investment in Direct Financing Leases, Initial Direct Costs	Concept (Monetary)	As Of	Debit	us-gaap:CapitalLeasesNetInvestmentInDirectFinancingLeasesInitialDirectCosts
8	Capital Leases, Net Investment in Direct Financing Leases, Deferred Income	Concept (Monetary)	As Of	Credit	us-gaap:CapitalLeasesNetInvestmentInDirectFinancingLeasesDeferredIncome
9	Capital Leases, Net Investment in Direct Financing Leases, Accumulated Amortization	Concept (Monetary)	As Of	Debit	us-gaap:CapitalLeasesNetInvestmentInDirectFinancingLeasesAccumulatedAmortization
10	Capital Leases, Net Investment in Direct Financing Leases, Total	Concept (Monetary)	As Of	Debit	us-gaap:CapitalLeasesNetInvestmentInDirectFinancingLeases
11	Capital Leases, Net Investment in Sales Type Leases [Roll Up]	Concept (Text/String)	For Period		us-gaap:CapitalLeasesNetInvestmentInSalesTypeLeasesAbstract
12	Capital Leases, Net Investment in Sales Type Leases, Minimum Payments to be Received	Concept (Monetary)	As Of	Debit	us-gaap:CapitalLeasesNetInvestmentInSalesTypeLeasesMinimumPaymentsToBeReceived
13	Capital Leases, Net Investment in Sales Type Leases, Executory Costs	Concept (Monetary)	As Of	Credit	us-gaap:CapitalLeasesNetInvestmentInSalesTypeLeasesExecutoryCosts
14	Capital Leases, Net Investment in Sales Type Leases, Allowance for Uncollectible Minimum Lease Payments	Concept (Monetary)	As Of	Credit	us-gaap:CapitalLeasesNetInvestmentInSalesTypeLeasesAllowanceForUncollectibleMinimumLeasePayments
15	Capital Leases, Net Investment in Sales Type Leases, Unguaranteed Residual Values of Leased Property	Concept (Monetary)	As Of	Debit	us-gaap:CapitalLeasesNetInvestmentInSalesTypeLeasesUnguaranteedResidualValuesOfLeasedProperty
16	Capital Leases, Net Investment in Sales Type Leases, Deferred Income	Concept (Monetary)	As Of	Credit	us-gaap:CapitalLeasesNetInvestmentInSalesTypeLeasesDeferredIncome
17	Capital Leases, Net Investment in Sales Type Leases, Total	Concept (Monetary)	As Of	Debit	us-gaap:CapitalLeasesNetInvestmentInSalesTypeLeases
18	Capital Leases, Net Investment in Direct Financing and Sales Type Leases, Total	Concept (Monetary)	As Of	Debit	us-gaap:CapitalLeasesNetInvestmentInDirectFinancingAndSalesTypeLeases

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:CapitalLeasesNetInvestmentInDirectFinancingAndSalesTypeLeasesRollUp	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:CapitalLeasesNetInvestmentInDirectFinancingAndSalesTypeLeasesRollUp	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollUp
disclosures:CapitalLeasesNetInvestmentInDirectFinancingAndSalesTypeLeasesRollUp	rules-arcroles:disclosure-requiresConcept	us-gaap:CapitalLeasesNetInvestmentInDirectFinancingAndSalesTypeLeases

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 4:10:43 PM