Disclosure informationUnrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]

The following resource provides information about the disclosure Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward] which has the name UnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Name:	UnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward
Parent Topic:	IncomeTaxes
Documentation:	Roll forward of unrecognized tax benefits excluding amounts pretaining to examined tax returns.
Commentary:
SEC Level:	Detail
Information model:	[Roll Forward]
Completion state:	Completed
Status:	Test set
Exemplar Viewer:	UnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForwardTableTextBlock
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:15A	http://asc.fasb.org/extlink&oid=65882285&loc=SL6600010-109319

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 of Disclosure: Machine-readable

Exemplars Available for Disclosure: Machine-Readable | Human-Readable

Entity Name and Text Block or Detailed Disclosure
1ST SOURCE CORP Detail \| 3D SYSTEMS CORP Detail \| AARON'S INC Detail \| ABBOTT LABORATORIES Detail \| ABERCROMBIE & FITCH CO /DE/ Detail \| AbitibiBowater Inc. Detail \| ABM INDUSTRIES INC /DE/ Detail \| ACACIA RESEARCH CORP Detail \| Accenture plc Detail \| ACCENTURE SCA Detail \| ACCO BRANDS CORP Detail \| Accretive Health, Inc. Detail \| ACE Ltd Detail \| Actavis, Inc. Detail \| Actavis, Inc. Detail \| ACTIVE NETWORK INC Detail \| Activision Blizzard, Inc. Detail \| ACTUANT CORP Detail \| ADEPT TECHNOLOGY INC Detail \| ADOBE SYSTEMS INC Detail \| ADTRAN INC Detail \| ADVANCED MICRO DEVICES INC Detail \| Aegion Corp Detail \| AEROFLEX HOLDING CORP. Detail \| AEROPOSTALE INC Detail \| AFC ENTERPRISES INC Detail \| AFFILIATED MANAGERS GROUP INC Detail \| Affinion Group Holdings, Inc. Detail \| Affinion Group, Inc. Detail \| AFLAC INC Detail \| AGCO CORP /DE Detail \| AIR PRODUCTS & CHEMICALS INC /DE/ Detail \| ALLSTATE CORP TextBlock \| ALLSTATE CORP TextBlock \| ALLSTATE CORP TextBlock \| ALTRIA GROUP, INC. TextBlock \| ALTRIA GROUP, INC. TextBlock \| ALTRIA GROUP, INC. TextBlock \| COACH INC TextBlock \| COACH INC TextBlock \| COACH INC TextBlock \| MONSTER WORLDWIDE, INC. TextBlock \| MONSTER WORLDWIDE, INC. TextBlock \| MONSTER WORLDWIDE, INC. TextBlock \| MYLAN INC. TextBlock \| MYLAN INC. TextBlock \| MYLAN INC. TextBlock \| NORTHERN TRUST CORP TextBlock \| NORTHERN TRUST CORP TextBlock \| NORTHERN TRUST CORP TextBlock \| SMUCKER J M CO TextBlock \| SMUCKER J M CO TextBlock \| SMUCKER J M CO TextBlock \| Spectra Energy Corp. TextBlock \| Spectra Energy Corp. TextBlock \| Spectra Energy Corp. TextBlock \| UNITED STATES STEEL CORP TextBlock \| UNITED STATES STEEL CORP TextBlock \| UNITED STATES STEEL CORP TextBlock \| WHIRLPOOL CORP /DE/ TextBlock \| WHIRLPOOL CORP /DE/ TextBlock \| WHIRLPOOL CORP /DE/ 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	Unrecognized Tax Benefits Excluding Amounts Pretaining to Examined Tax Returns [Roll Forward]	Abstract			us-gaap:ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward
2	Balance, at beginning of the period	Concept (Monetary)	As Of	Credit	us-gaap:UnrecognizedTaxBenefits
3	Additions based on tax positions related to the current year	Concept (Monetary)	For Period	Credit	us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions
4	Additions for tax positions of prior years	Concept (Monetary)	For Period	Credit	us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions
5	Reductions for tax positions of prior years	Concept (Monetary)	For Period	Debit	us-gaap:UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions
6	Reductions due to lapse in statute of limitations	Concept (Monetary)	For Period	Debit	us-gaap:UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations
7	Settlements	Concept (Monetary)	For Period	Debit	us-gaap:UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities
8	Balance at end of the period	Concept (Monetary)	As Of	Credit	us-gaap:UnrecognizedTaxBenefits

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:UnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:UnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward	rules-arcroles:disclosure-equivalentTextblock	us-gaap:ScheduleOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForwardTableTextBlock
disclosures:UnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward	rules-arcroles:disclosure-hasConceptArrangementPattern	fro:RollForward
disclosures:UnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward	rules-arcroles:disclosure-requiresConcept	us-gaap:UnrecognizedTaxBenefits

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 4:10:46 PM