Disclosure informationRestructuring and Related Costs, by Restructuring Type [Hierarchy]

The following resource provides information about the disclosure Restructuring and Related Costs, by Restructuring Type [Hierarchy] which has the name RestructuringCostAndReserveHierarchy which is used to refer to this disclosure.

OVERVIEW

Overview of disclosure.


Label:	Restructuring and Related Costs, by Restructuring Type [Hierarchy]
Name:	RestructuringCostAndReserveHierarchy
Parent Topic:	ExitOrDisposalCostObligations
Documentation:	Disclosure of information about restucturing cost and reserve.
Commentary:
SEC Level:	Detail
Information model:	[Hierarchy]
Completion state:	WIP
Status:
Exemplar Viewer:	RestructuringCostAndReserveHierarchy
US GAAP XBRL Taxonomy Text Block:	us-gaap:ScheduleOfRestructuringAndRelatedCostsTextBlock
US GAAP XBRL Taxonomy Network:	http://fasb.org/us-gaap/role/disclosure/ExitOrDisposalCostObligations \| Machine-readable \| Human-readable

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

Item	Description	Reference
1	FASB: Topic:420 Subtopic:10 Section:50 Paragraph:1	http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869
2	FASB: Topic:420 Subtopic:10 Section:S99 Paragraph:1 Subparagraph:(SAB TOPIC 5.P.3)	http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747
3	FASB: Topic:420 Subtopic:10 Section:S99 Paragraph:2 Subparagraph:(SAB TOPIC 5.P.4)	http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747

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
PATTERSON COMPANIES, INC. Detail \|

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	Restructuring and Related Costs, by Restructuring Type [Table]	Table			us-gaap:ScheduleOfRestructuringAndRelatedCostsTable
2	Restructuring Type [Axis]	Axis			us-gaap:RestructuringCostAndReserveAxis
3	Type of Restructuring, All Types [Domain]	Member			us-gaap:TypeOfRestructuringDomain
4	Facility Closing [Member]	Member			us-gaap:FacilityClosingMember
5	Employee Severance [Member]	Member			us-gaap:EmployeeSeveranceMember
6	One-time Termination Benefits [Member]	Member			us-gaap:OneTimeTerminationBenefitsMember
7	Special Termination Benefits [Member]	Member			us-gaap:SpecialTerminationBenefitsMember
8	Employee Relocation [Member]	Member			us-gaap:EmployeeRelocationMember
9	Contract Termination [Member]	Member			us-gaap:ContractTerminationMember
10	Restructuring Cost and Reserve [Line Items]	LineItems			us-gaap:RestructuringCostAndReserveLineItems
11	Restructuring Cost and Reserve [Hierarchy]	Concept (Text/String)	For Period		added:RestructuringCostReserveHierarchy
12	Restructuring and Related Activities, Description	Concept (Text/String)	For Period		us-gaap:RestructuringAndRelatedActivitiesDescription
13	Restructuring and Related Activities, Initiation Date	Concept (Date)	For Period		us-gaap:RestructuringAndRelatedActivitiesInitiationDate
14	Restructuring and Related Activities, Authorized Approval	Concept (Text/String)	For Period		us-gaap:RestructuringAndRelatedActivitiesAuthorizedApproval
15	Restructuring and Related Activities, Completion Date	Concept (Date)	For Period		us-gaap:RestructuringAndRelatedActivitiesCompletionDate
16	Business Acquisition, Planned Restructuring Activities, Description	Concept (Text/String)	For Period		us-gaap:BusinessAcquisitionPlannedRestructuringActivitiesDescription
17	Business Acquisition, Cost of Acquired Entity, Planned Restructuring Activities	Concept (Monetary)	As Of	Credit	us-gaap:BusinessAcquisitionCostOfAcquiredEntityPlannedRestructuringActivities

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:RestructuringCostAndReserveHierarchy	rules-arcroles:disclosure-isSECType	fro:DisclosureType
disclosures:RestructuringCostAndReserveHierarchy	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 4:10:51 PM