Disclosure informationFinancing Receivables, Modifications [Hierarchy]

The following resource provides information about the disclosure Financing Receivables, Modifications [Hierarchy] which has the name FinancingReceivableModificationsHierarchy which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Financing Receivables, Modifications [Hierarchy]
Name:	FinancingReceivableModificationsHierarchy
Parent Topic:	Receivables
Documentation:	Disclosure of information about financing receivable modifications.
Commentary:
SEC Level:	Detail
Information model:	[Hierarchy]
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/ReceivablesLoansNotesReceivableAndOthers \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB:	http://asc.fasb.org/extlink&oid=6503790
2	FASB:	http://asc.fasb.org/extlink&oid=6507316
3	FASB:	http://asc.fasb.org/extlink&oid=6515603
4	FASB:	http://asc.fasb.org/extlink&oid=6523989
5	FASB:	http://asc.fasb.org/extlink&oid=66092750
6	FASB: Topic:250 Subtopic:10 Section:50 Paragraph:1	http://asc.fasb.org/extlink&oid=64853466&loc=d3e22499-107794
7	FASB: Topic:250 Subtopic:10 Section:50 Paragraph:2	http://asc.fasb.org/extlink&oid=64853466&loc=d3e22580-107794
8	FASB: Topic:250 Subtopic:10 Section:50 Paragraph:3	http://asc.fasb.org/extlink&oid=64853466&loc=d3e22583-107794
9	FASB: Topic:270 Subtopic:10 Section:45 Paragraph:12	http://asc.fasb.org/extlink&oid=68064558&loc=d3e725-108305
10	FASB: Topic:270 Subtopic:10 Section:45 Paragraph:13	http://asc.fasb.org/extlink&oid=68064558&loc=d3e765-108305
11	FASB: Topic:270 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SX 210.10-01.(b)(6))	http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

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	Financing Receivable, Modifications [Hierarchy]	Concept (Text/String)	For Period		added:FinancingReceivableModificationsHierarchy
2	Financing Receivable, Modifications, Number of Contracts	Concept (Integer)	As Of		us-gaap:FinancingReceivableModificationsNumberOfContracts
3	Financing Receivable, Modifications, Pre-Modification Recorded Investment	Concept (Monetary)	As Of	Debit	us-gaap:FinancingReceivableModificationsPreModificationRecordedInvestment
4	Financing Receivable, Modifications, Post-Modification Recorded Investment	Concept (Monetary)	As Of	Debit	us-gaap:FinancingReceivableModificationsPostModificationRecordedInvestment
5	Financing Receivable, Modifications, Recorded Investment	Concept (Monetary)	As Of	Debit	us-gaap:FinancingReceivableModificationsRecordedInvestment
6	Financing Receivable, Modifications, Nature and Extent of Transaction	Concept (Text/String)	For Period		us-gaap:FinancingReceivableModificationsNatureAndExtentOfTransaction
7	Financing Receivable, Modifications, Determination of Allowance for Credit Losses	Concept (Text/String)	For Period		us-gaap:FinancingReceivableModificationsDeterminationOfAllowanceForCreditLosses

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:FinancingReceivableModificationsHierarchy	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:FinancingReceivableModificationsHierarchy	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 4:10:47 PM