Disclosure informationReceivables with Imputed Interest, by Name of Receivable [Hierarchy]

The following resource provides information about the disclosure Receivables with Imputed Interest, by Name of Receivable [Hierarchy] which has the name ReceivablesWithImputedInterest which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Receivables with Imputed Interest, by Name of Receivable [Hierarchy]
Name:	ReceivablesWithImputedInterest
Parent Topic:	Receivables
Documentation:	Disclosure of receivables or notes with discounts or premiums resulting from the determination of present value in cash or noncash transactions.
Commentary:
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:
Exemplar Viewer:	ReceivablesWithImputedInterest
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfReceivablesWithImputedInterestTextBlock
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:835 Subtopic:30 Section:45 Paragraph:1A	http://asc.fasb.org/extlink&oid=64930785&loc=d3e28541-108399
2	FASB: Topic:835 Subtopic:30 Section:45 Paragraph:2	http://asc.fasb.org/extlink&oid=64930785&loc=d3e28551-108399
3	FASB: Topic:835 Subtopic:30 Section:45 Paragraph:3	http://asc.fasb.org/extlink&oid=64930785&loc=d3e28555-108399
4	FASB: Topic:835 Subtopic:30 Section:55 Paragraph:8	http://asc.fasb.org/extlink&oid=64930739&loc=d3e28878-108400

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
Howard Bancorp Inc TextBlock \| LAKES ENTERTAINMENT INC TextBlock \| PIZZA INN HOLDINGS, INC /MO/ TextBlock \| RESOURCE AMERICA, INC. TextBlock \| Resource Capital Corp. 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	Receivables with Imputed Interest, by Name of Receivable [Table]	Table			us-gaap:ScheduleOfReceivablesWithImputedInterestTable
2	Legal Entity [Axis]	Axis			dei:LegalEntityAxis
3	Consolidated Entity [Domain]	Member			dei:EntityDomain
4	Name of Receivable with Imputed Interest [Axis]	Axis			us-gaap:ScheduleOfReceivablesWithImputedInterestNameOfReceivableWithImputedInterestAxis
5	Name of Receivable with Imputed Interest [Domain]	Member			us-gaap:NameOfReceivableWithImputedInterestDomain
6	Receivables with Imputed Interest [Line Items]	LineItems			us-gaap:ReceivablesWithImputedInterestLineItems
7	Receivables with Imputed Interest [Hierarchy]	Concept (Text/String)	For Period		added:ReceivablesWithImputedInterestHierarchy
8	Receivable with Imputed Interest, Description	Concept (Text/String)	For Period		us-gaap:ReceivableWithImputedInterestDescription
9	Receivable with Imputed Interest, Due Date	Concept (Date)	For Period		us-gaap:ReceivableWithImputedInterestDueDates
10	Receivable with Imputed Interest, Effective Yield (Interest Rate)	Concept (Percent)	For Period		us-gaap:ReceivableWithImputedInterestEffectiveYieldInterestRate
11	Receivable with Imputed Interest, Net Amount [Roll Up]	Concept (Text/String)	For Period		us-gaap:ReceivableWithImputedInterestNetAmountAbstract
12	Receivable with Imputed Interest, Premium	Concept (Monetary)	As Of	Debit	us-gaap:ReceivableWithImputedInterestPremium
13	Receivable with Imputed Interest, Discount	Concept (Monetary)	As Of	Credit	us-gaap:ReceivableWithImputedInterestDiscount
14	Receivable with Imputed Interest, Face Amount	Concept (Monetary)	As Of	Debit	us-gaap:ReceivableWithImputedInterestFaceAmount
15	Receivable with Imputed Interest, Net Amount, Total	Concept (Monetary)	As Of	Debit	us-gaap:ReceivableWithImputedInterestNetAmount

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:ReceivablesWithImputedInterest	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:ReceivablesWithImputedInterest	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfReceivablesWithImputedInterestTextBlock
disclosures:ReceivablesWithImputedInterest	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:Hierarchy

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 4:10:04 PM