Disclosure informationAsset Retirement Obligation, by Legal Entity [Roll Forward]

The following resource provides information about the disclosure Asset Retirement Obligation, by Legal Entity [Roll Forward] which has the name AssetRetirementObligationRollForwardAnalysisRollForward which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Asset Retirement Obligation, by Legal Entity [Roll Forward]
Name:	AssetRetirementObligationRollForwardAnalysisRollForward
Parent Topic:	AssetRetirementObligations
Documentation:	Roll forward of asset retirement obligation.
Commentary:
SEC Level:	Detail
Information model:	[Roll Forward]
Completion state:	WIP
Status:	Good example
Exemplar Viewer:	AssetRetirementObligationRollForwardAnalysisRollForward
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfChangeInAssetRetirementObligationTableTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/AssetRetirementObligations \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:410 Subtopic:30 Section:50 Paragraph:5	http://asc.fasb.org/extlink&oid=6393242&loc=d3e13201-110859

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
ACCESS MIDSTREAM PARTNERS LP Detail \| ACCESS MIDSTREAM PARTNERS LP TextBlock \| ALLIANT ENERGY CORP Detail \| ALLIANT ENERGY CORP TextBlock \| Armada Oil, Inc. Detail \| Armada Oil, Inc. TextBlock \| CF Industries Holdings, Inc. TextBlock \| CF Industries Holdings, Inc. Detail \| CHEVRON CORP TextBlock \| CONOCOPHILLIPS TextBlock \| DOW CHEMICAL CO /DE/ TextBlock \| First Titan Corp. Detail \| First Titan Corp. TextBlock \| FORD MOTOR CO TextBlock \| HESS CORP TextBlock \| HESS CORP Detail \| HONEYWELL INTERNATIONAL INC TextBlock \| MOSAIC CO TextBlock \| MOSAIC CO Detail \| NATIONAL FUEL GAS CO Detail \| NATIONAL FUEL GAS CO TextBlock \| ORMAT TECHNOLOGIES, INC. TextBlock \| Phillips 66 TextBlock \| SunCoke Energy, Inc. TextBlock \| VALERO ENERGY CORP/TX TextBlock \|

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	Recorded Unconditional Purchase Obligation [Table]	Table			us-gaap:RecordedUnconditionalPurchaseObligationTable
2	Legal Entity [Axis]	Axis			dei:LegalEntityAxis
3	Entity [Domain]	Member			dei:EntityDomain
4	Recorded Unconditional Purchase Obligation [Line Items]	LineItems			us-gaap:RecordedUnconditionalPurchaseObligationLineItems
5	Recorded Unconditional Purchase Obligation [Roll Forward]	Concept (ERROR)	ERROR		added:RecordedUnconditionalPurchaseObligationRollForward
6	Asset retirement obligations, beginning of period	Concept (Monetary)	As Of	Credit	us-gaap:AssetRetirementObligation
7	Additions	Concept (Monetary)	For Period		us-gaap:AssetRetirementObligationPeriodIncreaseDecrease
8	Revisions	Concept (Monetary)	For Period	Credit	us-gaap:AssetRetirementObligationRevisionOfEstimate
9	Accretion expense	Concept (Monetary)	For Period	Debit	us-gaap:AssetRetirementObligationAccretionExpense
10	Deletions	Concept (Monetary)	For Period	Debit	us-gaap:AssetRetirementObligationLiabilitiesSettled
11	Asset retirement obligations, end of period	Concept (Monetary)	As Of	Credit	us-gaap:AssetRetirementObligation

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:AssetRetirementObligationRollForwardAnalysisRollForward	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:AssetRetirementObligationRollForwardAnalysisRollForward	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfChangeInAssetRetirementObligationTableTextBlock
disclosures:AssetRetirementObligationRollForwardAnalysisRollForward	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollForward
disclosures:AssetRetirementObligationRollForwardAnalysisRollForward	rules-arcroles:disclosure-requiresConcept	us-gaap:AssetRetirementObligation

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:

To the extent possible under law, the person who associated CC0 with this work has waived all copyright and related or neighboring rights to this work.

Last updated: 5/4/2016 4:10:45 PM