The following resource provides information about the disclosure Multiemployer Pension or Postretirement Benefit Plan, by Plan Type and Plan Name [Hierarchy] which has the name MultiemployerPensionOrPostretirementBenefitPlanHierarchy which is used to refer to this disclosure.
Overview of disclosure.
| Label: | Multiemployer Pension or Postretirement Benefit Plan, by Plan Type and Plan Name [Hierarchy] |
| Name: | MultiemployerPensionOrPostretirementBenefitPlanHierarchy |
| Parent Topic: | PostEmploymentButPreRetirementCosts |
| Documentation: | Disclosure of information about multiemployer pension or postretirement benefit plan. |
| Commentary: | |
| SEC Level: | Detail |
| Information model: | [Hierarchy] |
| Completion state: | WIP |
| Status: | |
| US GAAP XBRL Taxonomy Text Block: | us-gaap:ScheduleOfMultiemployerPlansTableTextBlock |
| US GAAP XBRL Taxonomy Network: | http://fasb.org/us-gaap/role/disclosure/CompensationRelatedCostsRetirementBenefits | Machine-readable | Human-readable |
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| References to Accounting Standards Codification (ASC) for Concepts in Disclosure |
| Item | Description | Reference |
|---|---|---|
| 1 | FASB: Topic:715 Subtopic:80 Section:50 Paragraph:5 | http://asc.fasb.org/extlink&oid=65877416&loc=SL14450657-114947 |
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 |
|---|
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 | Schedule of Multiemployer Plans [Table] | Table | us-gaap:ScheduleOfMultiemployerPlansTable | ||
| 2 | Multiemployer Plan Type [Axis] | Axis | us-gaap:MultiemployerPlanTypeAxis | ||
| 3 | Multiemployer Plans Type [Domain] | Member | us-gaap:MultiemployerPlansTypeDomain | ||
| 4 | Multiemployer Plans, Pension [Member] | Member | us-gaap:MultiemployerPlansPensionMember | ||
| 5 | Multiemployer Plans, Postretirement Benefit [Member] | Member | us-gaap:MultiemployerPlansPostretirementBenefitMember | ||
| 6 | Multiemployer Plan Name [Axis] | Axis | us-gaap:MultiemployerPlanNameAxis | ||
| 7 | Multiemployer Plan Name [Domain] | Member | us-gaap:MultiemployerPlanNameDomain | ||
| 8 | Multiemployer Plan, Individually Insignificant Multiemployer Plans [Member] | Member | us-gaap:MultiemployerPlanIndividuallyInsignificantMultiemployerPlansMember | ||
| 9 | Collective Bargaining Arrangement [Axis] | Axis | us-gaap:CollectiveBargainingArrangementAxis | ||
| 10 | Collective Bargaining Arrangement [Domain] | Member | us-gaap:CollectiveBargainingArrangementDomain | ||
| 11 | Multiemployer Plan, Plan Information [Axis] | Axis | us-gaap:MultiemployerPlanPlanInformationAxis | ||
| 12 | Multiemployer Plan, Plan Information [Domain] | Member | us-gaap:MultiemployerPlanPlanInformationDomain | ||
| 13 | Multiemployer Plan, Plan Information, Available [Member] | Member | us-gaap:MultiemployerPlanPlanInformationAvailableMember | ||
| 14 | Multiemployer Plan, Plan Information, Not Available [Member] | Member | us-gaap:MultiemployerPlanPlanInformationNotAvailableMember | ||
| 15 | Multiemployer Plans [Line Items] | LineItems | us-gaap:MultiemployerPlansLineItems | ||
| 16 | Multiemployer Plans [Hierarchy] | Concept (ERROR) | ERROR | added:MultiemployerPlansHierarchy | |
| 17 | Entity Tax Identification Number | Concept (Nine Digit Item) | For Period | dei:EntityTaxIdentificationNumber | |
| 18 | Multiemployer Plan Number | Concept (us-types:threeDigitItemType) | For Period | us-gaap:MultiemployerPlanNumber | |
| 19 | Multiemployer Plans, General Nature | Concept (Text/String) | For Period | us-gaap:MultiemployerPlansGeneralNature | |
| 20 | Multiemployer Plans, Certified Zone Status | Concept (us-types:zoneStatusItemType) | For Period | us-gaap:MultiemployerPlansCertifiedZoneStatus | |
| 21 | Multiemployer Plans, Certified Zone Status, Date | Concept (Date) | For Period | us-gaap:MultiemployerPlansCertifiedZoneStatusDate | |
| 22 | Multiemployer Plans, Certified Zone Status, Extended Amortization Provisions | Concept (Yes/No) | For Period | us-gaap:MultiemployerPlansCertifiedZoneStatusExtendedAmortizationProvisions | |
| 23 | Multiemployer Plans, Funded Status | Concept (us-types:fundedStatusItemType) | For Period | us-gaap:MultiemployerPlansFundedStatus | |
| 24 | Multiemployer Plans, Collective-Bargaining Arrangement, Expiration Date | Concept (Date) | For Period | us-gaap:MultiemployerPlansCollectiveBargainingArrangementExpirationDate | |
| 25 | Multiemployer Plans, Collective-Bargaining Arrangement, Expiration Date, Last | Concept (Date) | For Period | us-gaap:MultiemployerPlansCollectiveBargainingArrangementExpirationDateLast | |
| 26 | Multiemployer Plans, Collective-Bargaining Arrangement, Expiration Date, First | Concept (Date) | For Period | us-gaap:MultiemployerPlansCollectiveBargainingArrangementExpirationDateFirst | |
| 27 | Multiemployer Plans, Collective-Bargaining Arrangement, Description | Concept (Text/String) | For Period | us-gaap:MultiemployerPlansCollectiveBargainingArrangementExpirationDateDescription | |
| 28 | Multiemployer Plans, Collective-Bargaining Arrangement, Percentage of Participants | Concept (Percent) | As Of | us-gaap:MultiemployerPlansCollectiveBargainingArrangementPercentageOfParticipants | |
| 29 | Multiemployer Plans, Collective-Bargaining Arrangement, Percentage of Employer's Participants | Concept (Percent) | As Of | us-gaap:MultiemployerPlansCollectiveBargainingArrangementPercentageOfEmployersParticipants | |
| 30 | Multiemployer Plans, Collective-Bargaining Arrangement, Percentage of Contributions | Concept (Percent) | As Of | us-gaap:MultiemployerPlansCollectiveBargainingArrangementPercentageOfContributions | |
| 31 | Multiemployer Plans, Collective-Bargaining Arrangement, Percentage of Employer's Contributions | Concept (Percent) | As Of | us-gaap:MultiemployerPlansCollectiveBargainingArrangementPercentageOfEmployersContributions | |
| 32 | Multiemployer Plan, Period Contributions | Concept (Monetary) | For Period | Debit | us-gaap:MultiemployerPlanPeriodContributions |
| 33 | Multiemployer Plans, Period Contributions, Significance of Contributions | Concept (Yes/No) | For Period | us-gaap:MultiemployerPlansPeriodContributionsSignificanceOfContributions | |
| 34 | Multiemployer Plans, Report Date | Concept (Date) | For Period | us-gaap:MultiemployerPlansReportDate | |
| 35 | Multiemployer Plans, Funding Improvement Plan and Rehabilitation Plan | Concept (us-types:fundingImprovementAndRehabilitationPlanItemType) | For Period | us-gaap:MultiemployerPlansFundingImprovementPlanAndRehabilitationPlan | |
| 36 | Multiemployer Plans, Surcharge | Concept (us-types:surchargeItemType) | For Period | us-gaap:MultiemployerPlansSurcharge | |
| 37 | Multiemployer Plans, Minimum Contribution, Description | Concept (Text/String) | For Period | us-gaap:MultiemployerPlansMinimumContributionDescription | |
| 38 | Multiemployer Plans, Minimum Contribution | Concept (Monetary) | As Of | Credit | us-gaap:MultiemployerPlansMinimumContribution |
| 39 | Multiemployer Plans, Business Combination or Divestiture, Description | Concept (Text/String) | For Period | us-gaap:MultiemployerPlansBusinessCombinationOrDivestitureDescription | |
| 40 | Multiemployer Plans, Contribution Rate Increase (Decrease), Description | Concept (Text/String) | For Period | us-gaap:MultiemployerPlansContributionRateIncreaseDecreaseDescription | |
| 41 | Multiemployer Plans, Employees Increase (Decrease), Description | Concept (Text/String) | For Period | us-gaap:MultiemployerPlansEmployeesIncreaseDecreaseDescription | |
| 42 | Multiemployer Plans, Contribution Rate Increase (Decrease) | Concept (Pure) | For Period | us-gaap:MultiemployerPlansContributionRateIncreaseDecrease | |
| 43 | Multiemployer Plans, Employees Increase (Decrease), Percentage | Concept (Percent) | For Period | us-gaap:MultiemployerPlansEmployeesIncreaseDecreasePercentage | |
| 44 | Multiemployer Plans, Plan Benefits, Description | Concept (Text/String) | For Period | us-gaap:MultiemployerPlansPlanBenefitsDescription | |
| 45 | Multiemployer Plans, Underfunded Status, Description | Concept (Text/String) | For Period | us-gaap:MultiemployerPlansUnderfundedStatusDescription | |
| 46 | Multiemployer Plans, Plan Assets | Concept (Monetary) | As Of | Debit | us-gaap:MultiemployerPlansPlanAssets |
| 47 | Multiemployer Plans, Accumulated Benefit Obligation | Concept (Monetary) | As Of | Credit | us-gaap:MultiemployerPlansAccumulatedBenefitObligation |
| 48 | Multiemployer Plans, Plan Contributions | Concept (Monetary) | For Period | Debit | us-gaap:MultiemployerPlansPlanContributions |
| 49 | Multiemployer Plans, Information Not Available | Concept (Text/String) | For Period | us-gaap:MultiemployerPlansInformationNotAvailable | |
| 50 | Multiemployer Plans, Withdrawal Obligation | Concept (Monetary) | As Of | Credit | us-gaap:MultiemployerPlansWithdrawalObligation |
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:MultiemployerPensionOrPostretirementBenefitPlanHierarchy | rules-arcroles:disclosure-isSECType | fro:DisclosureType |
| disclosures:MultiemployerPensionOrPostretirementBenefitPlanHierarchy | rules-arcroles:disclosure-hasConceptArrangementPattern | fro:Hierarchy |
| disclosures:MultiemployerPensionOrPostretirementBenefitPlanHierarchy | rules-arcroles:disclosure-requiresConcept | us-gaap:MultiemployerPlanNumber |
| disclosures:MultiemployerPensionOrPostretirementBenefitPlanHierarchy | rules-arcroles:disclosure-requiresAxis | us-gaap:MultiemployerPlanNameAxis |
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 |
|---|
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 4:10:55 PM