Map from Fundamental Accounting Concepts and US GAAP XBRL Taxonomy Concepts

COMID-BSC-CF2-ISM-IEMIX-OILY-SPEC7

Line From Fundamental Accounting Concept Type of Relation (Arcrole) To US GAAP XBRL Taxonomy Concept Try Order
1 fac:Assets class-equivalentClass us-gaap:Assets 1
2 fac:Assets class-equivalentClass us-gaap:AssetsCurrent 2
3 fac:BalanceSheetDate class-equivalentClass dei:DocumentPeriodEndDate 1
4 fac:BenefitsCostsExpenses class-equivalentClass us-gaap:BenefitsLossesAndExpenses 1
5 fac:CommitmentsAndContingencies class-equivalentClass us-gaap:CommitmentsAndContingencies 1
6 fac:ComprehensiveIncomeLoss class-equivalentClass us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest 1
7 fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterest class-equivalentClass us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest 1
8 fac:ComprehensiveIncomeLossAttributableToParent class-equivalentClass us-gaap:ComprehensiveIncomeNetOfTax 1
9 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfRevenue 1
10 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfGoodsAndServicesSold 2
11 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfServices 3
12 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfGoodsSold 4
13 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfGoodsSoldExcludingDepreciationDepletionAndAmortization 5
14 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfGoodsSoldElectric 6
15 fac:CostOfRevenue class-equivalentClass us-gaap:DirectOperatingCosts 7
16 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfGoodsSoldOilAndGas 8
17 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfGoodsSoldElectric 9
18 fac:CostOfRevenue class-equivalentClass us-gaap:FinancialServicesCosts 10
19 fac:CostOfRevenue class-equivalentClass us-gaap:ContractRevenueCost 11
20 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfRealEstateRevenue 12
21 fac:CostOfRevenue class-equivalentClass us-gaap:RefiningAndMarketingCosts 13
22 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfNaturalGasPurchases 14
23 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfGoldProductsAndServices 15
24 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfRealEstateRevenue 16
25 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfMerchandiseSalesBuyingAndOccupancyCosts 17
26 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfServicesExcludingDepreciationDepletionAndAmortization 18
27 fac:CostOfRevenue class-equivalentClass us-gaap:CostOfServicesOilAndGas 19
28 fac:CostsAndExpenses class-equivalentClass us-gaap:CostsAndExpenses 1
29 fac:CostsAndExpenses class-equivalentClass us-gaap:BenefitsLossesAndExpenses 2
30 fac:CurrentAssets class-equivalentClass us-gaap:AssetsCurrent 1
31 fac:CurrentLiabilities class-equivalentClass us-gaap:LiabilitiesCurrent 1
32 fac:DocumentType class-equivalentClass dei:DocumentType 1
33 fac:EntityCentralIndexKey class-equivalentClass dei:EntityCentralIndexKey 1
34 fac:EntityFilerCategory class-equivalentClass dei:EntityFilerCategory 1
35 fac:EntityRegistrantName class-equivalentClass dei:EntityRegistrantName 1
36 fac:Equity class-equivalentClass us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest 1
37 fac:Equity class-equivalentClass us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest 2
38 fac:Equity class-equivalentClass us-gaap:LimitedLiabilityCompanyLlcMembersEquityIncludingPortionAttributableToNoncontrollingInterest 3
39 fac:EquityAttributableToNoncontrollingInterest class-equivalentClass us-gaap:MinorityInterest 1
40 fac:EquityAttributableToNoncontrollingInterest class-equivalentClass us-gaap:PartnersCapitalAttributableToNoncontrollingInterest 2
41 fac:EquityAttributableToNoncontrollingInterest class-equivalentClass us-gaap:MembersEquityAttributableToNoncontrollingInterest 3
42 fac:EquityAttributableToParent class-equivalentClass us-gaap:StockholdersEquity 1
43 fac:EquityAttributableToParent class-equivalentClass us-gaap:PartnersCapital 2
44 fac:EquityAttributableToParent class-equivalentClass us-gaap:MembersEquity 3
45 fac:ExchangeGainsLosses class-equivalentClass us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents 1
46 fac:ExchangeGainsLosses class-equivalentClass us-gaap:EffectOfExchangeRateOnCash 2
47 fac:ExchangeGainsLosses class-equivalentClass us-gaap:EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations 3
48 fac:ExchangeGainsLosses class-equivalentClass us-gaap:EffectOfExchangeRateOnCashContinuingOperations 4
49 fac:ExchangeGainsLosses class-equivalentClass us-gaap:EffectOfExchangeRateOnCashAndCashEquivalentsDiscontinuedOperations 5
50 fac:ExtraordinaryItemsOfIncomeExpenseNetOfTax class-equivalentClass us-gaap:ExtraordinaryItemNetOfTax 1
51 fac:FiscalPeriodFocus class-equivalentClass dei:DocumentFiscalPeriodFocus 1
52 fac:FiscalYearEnd class-equivalentClass dei:CurrentFiscalYearEndDate 1
53 fac:FiscalYearFocus class-equivalentClass dei:DocumentFiscalYearFocus 1
54 fac:FixedAssets class-equivalentClass us-gaap:AssetsNoncurrentOtherThanNoncurrentInvestmentsAndPropertyPlantAndEquipment 1
55 fac:FixedAssets class-equivalentClass us-gaap:PropertyPlantAndEquipmentNet 2
56 fac:FixedAssets class-equivalentClass us-gaap:PublicUtilitiesPropertyPlantAndEquipmentNet 3
57 fac:GainLossOnSalePropertiesNetTax class-equivalentClass us-gaap:GainLossOnSaleOfPropertiesNetOfApplicableIncomeTaxes 1
58 fac:GrossProfit class-equivalentClass us-gaap:GrossProfit 1
59 fac:IncomeLossBeforeEquityMethodInvestments class-equivalentClass us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments 1
60 fac:IncomeLossFromContinuingOperationsAfterTax class-equivalentClass us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest 1
61 fac:IncomeLossFromContinuingOperationsAfterTax class-equivalentClass us-gaap:IncomeLossBeforeExtraordinaryItemsAndCumulativeEffectOfChangeInAccountingPrinciple 2
62 fac:IncomeLossFromContinuingOperationsBeforeTax class-equivalentClass us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest 1
63 fac:IncomeLossFromContinuingOperationsBeforeTax class-equivalentClass us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments 2
64 fac:IncomeLossFromDiscontinuedOperationsNetOfTax class-equivalentClass us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTax 1
65 fac:IncomeLossFromDiscontinuedOperationsNetOfTax class-equivalentClass us-gaap:DiscontinuedOperationGainLossOnDisposalOfDiscontinuedOperationNetOfTax 2
66 fac:IncomeLossFromDiscontinuedOperationsNetOfTax class-equivalentClass us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity 3
67 fac:IncomeLossFromDiscontinuedOperationsNetOfTax class-equivalentClass us-gaap:DiscontinuedOperationIncomeLossFromDiscontinuedOperationDuringPhaseOutPeriodNetOfTax 4
68 fac:IncomeLossFromEquityMethodInvestments class-equivalentClass us-gaap:IncomeLossFromEquityMethodInvestments 1
69 fac:IncomeTaxExpenseBenefit class-equivalentClass us-gaap:IncomeTaxExpenseBenefit 1
70 fac:IncomeTaxExpenseBenefit class-equivalentClass us-gaap:IncomeTaxExpenseBenefitContinuingOperations 2
71 fac:IncomeTaxExpenseBenefit class-equivalentClass us-gaap:FederalHomeLoanBankAssessments 3
72 fac:IncomeTaxExpenseBenefit class-equivalentClass us-gaap:FederalIncomeTaxExpenseBenefitContinuingOperations 4
73 fac:IncomeTaxExpenseBenefitCurrent class-equivalentClass us-gaap:CurrentIncomeTaxExpenseBenefit 1
74 fac:IncomeTaxExpenseBenefitDeferred class-equivalentClass us-gaap:DeferredIncomeTaxExpenseBenefit 1
75 fac:InterestAndDebtExpense class-equivalentClass us-gaap:InterestAndDebtExpense 1
76 fac:InterestAndDividendIncomeOperating class-equivalentClass us-gaap:InterestAndDividendIncomeOperating 1
77 fac:InterestExpenseOperating class-equivalentClass us-gaap:InterestExpense 1
78 fac:InterestExpenseOperating class-equivalentClass us-gaap:InterestExpenseBorrowings 2
79 fac:InterestIncomeExpenseAfterProvisionForLosses class-equivalentClass us-gaap:InterestIncomeExpenseAfterProvisionForLoanLoss 1
80 fac:InterestIncomeExpenseAfterProvisionForLosses class-equivalentClass us-gaap:NetInterestIncomeLossAfterProvisionForLoanLosses 2
81 fac:InterestIncomeExpenseOperatingNet class-equivalentClass us-gaap:InterestIncomeExpenseNet 1
82 fac:Liabilities class-equivalentClass us-gaap:Liabilities 1
83 fac:LiabilitiesAndEquity class-equivalentClass us-gaap:LiabilitiesAndStockholdersEquity 1
84 fac:LiabilitiesAndEquity class-equivalentClass us-gaap:LiabilitiesAndPartnersCapital 2
85 fac:NetCashFlow class-equivalentClass us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease 1
86 fac:NetCashFlow class-equivalentClass us-gaap:CashPeriodIncreaseDecrease 2
87 fac:NetCashFlow class-equivalentClass us-gaap:CashAndCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect 3
88 fac:NetCashFlowContinuing class-equivalentClass us-gaap:NetCashProvidedByUsedInContinuingOperations 1
89 fac:NetCashFlowDiscontinued class-equivalentClass us-gaap:NetCashProvidedByUsedInDiscontinuedOperations 1
90 fac:NetCashFlowFromFinancingActivities class-equivalentClass us-gaap:NetCashProvidedByUsedInFinancingActivities 1
91 fac:NetCashFlowFromFinancingActivitiesContinuing class-equivalentClass us-gaap:NetCashProvidedByUsedInFinancingActivitiesContinuingOperations 1
92 fac:NetCashFlowFromFinancingActivitiesDiscontinued class-equivalentClass us-gaap:CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations 1
93 fac:NetCashFlowFromInvestingActivities class-equivalentClass us-gaap:NetCashProvidedByUsedInInvestingActivities 1
94 fac:NetCashFlowFromInvestingActivitiesContinuing class-equivalentClass us-gaap:NetCashProvidedByUsedInInvestingActivitiesContinuingOperations 1
95 fac:NetCashFlowFromInvestingActivitiesDiscontinued class-equivalentClass us-gaap:CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations 1
96 fac:NetCashFlowFromOperatingActivities class-equivalentClass us-gaap:NetCashProvidedByUsedInOperatingActivities 1
97 fac:NetCashFlowFromOperatingActivitiesContinuing class-equivalentClass us-gaap:NetCashProvidedByUsedInOperatingActivitiesContinuingOperations 1
98 fac:NetCashFlowFromOperatingActivitiesDiscontinued class-equivalentClass us-gaap:CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations 1
99 fac:NetIncomeLoss class-equivalentClass us-gaap:ProfitLoss 1
100 fac:NetIncomeLoss class-equivalentClass us-gaap:IncomeLossIncludingPortionAttributableToNoncontrollingInterest 2
101 fac:NetIncomeLossAttributableToNoncontrollingInterest class-equivalentClass us-gaap:NetIncomeLossAttributableToNoncontrollingInterest 1
102 fac:NetIncomeLossAttributableToNoncontrollingInterest class-equivalentClass us-gaap:IncomeLossAttributableToNoncontrollingInterest 2
103 fac:NetIncomeLossAttributableToNoncontrollingInterest class-equivalentClass us-gaap:NetIncomeLossAttributableToNonredeemableNoncontrollingInterest 3
104 fac:NetIncomeLossAttributableToNoncontrollingInterest class-equivalentClass us-gaap:NetIncomeLossAttributableToRedeemableNoncontrollingInterest 4
105 fac:NetIncomeLossAttributableToNoncontrollingInterest class-equivalentClass us-gaap:IncomeLossFromContinuingOperationsAttributableToNoncontrollingEntity 5
106 fac:NetIncomeLossAttributableToParent class-equivalentClass us-gaap:NetIncomeLoss 1
107 fac:NetIncomeLossAttributableToParent class-equivalentClass us-gaap:IncomeLossAttributableToParent 2
108 fac:NetIncomeLossAvailableToCommonStockholdersBasic class-equivalentClass us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic 1
109 fac:NoncurrentAssets class-equivalentClass us-gaap:AssetsNoncurrent 1
110 fac:NoncurrentLiabilities class-equivalentClass us-gaap:LiabilitiesNoncurrent 1
111 fac:NoninterestExpense class-equivalentClass us-gaap:NoninterestExpense 1
112 fac:NoninterestIncome class-equivalentClass us-gaap:NoninterestIncome 1
113 fac:NonoperatingIncomeLoss class-equivalentClass us-gaap:NonoperatingIncomeExpense 1
114 fac:OperatingExpenses class-equivalentClass us-gaap:OperatingExpenses 1
115 fac:OperatingExpenses class-equivalentClass us-gaap:OperatingCostsAndExpenses 2
116 fac:OperatingIncomeLoss class-equivalentClass us-gaap:OperatingIncomeLoss 1
117 fac:OperatingIncomeLoss class-equivalentClass us-gaap:IncomeLossFromContinuingOperations 2
118 fac:OtherComprehensiveIncomeLoss class-equivalentClass us-gaap:OtherComprehensiveIncomeLossNetOfTax 1
119 fac:OtherOperatingIncomeExpenses class-equivalentClass us-gaap:OtherOperatingIncome 1
120 fac:OtherThanFixedNoncurrentAssets class-equivalentClass us-gaap:AssetsNoncurrent 1
121 fac:ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic class-equivalentClass us-gaap:ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic 1
122 fac:PreferredStockDividendsAndOtherAdjustments class-equivalentClass us-gaap:PreferredStockDividendsAndOtherAdjustments 1
123 fac:ProvisionForLoanLeaseAndOtherLosses class-equivalentClass us-gaap:ProvisionForLoanLeaseAndOtherLosses 1
124 fac:ProvisionForLoanLeaseAndOtherLosses class-equivalentClass us-gaap:ProvisionForLoanAndLeaseLosses 2
125 fac:ProvisionForLoanLeaseAndOtherLosses class-equivalentClass us-gaap:ProvisionForLoanLossesExpensed 3
126 fac:RedeemableNoncontrollingInterest class-equivalentClass us-gaap:RedeemableNoncontrollingInterestEquityCarryingAmount 1
127 fac:RedeemableNoncontrollingInterest class-equivalentClass us-gaap:RedeemableNoncontrollingInterestEquityFairValue 2
128 fac:RedeemableNoncontrollingInterest class-equivalentClass us-gaap:RedeemableNoncontrollingInterestEquityOtherFairValue 3
129 fac:RedeemableNoncontrollingInterestCommon class-equivalentClass us-gaap:RedeemableNoncontrollingInterestEquityCommonCarryingAmount 1
130 fac:RedeemableNoncontrollingInterestOther class-equivalentClass us-gaap:RedeemableNoncontrollingInterestEquityOtherCarryingAmount 1
131 fac:RedeemableNoncontrollingInterestPreferred class-equivalentClass us-gaap:RedeemableNoncontrollingInterestEquityPreferredCarryingAmount 1
132 fac:Revenues class-equivalentClass us-gaap:Revenues 1
133 fac:Revenues class-equivalentClass us-gaap:SalesRevenueNet 2
134 fac:Revenues class-equivalentClass us-gaap:SalesRevenueServicesNet 3
135 fac:Revenues class-equivalentClass us-gaap:SalesRevenueGoodsNet 4
136 fac:Revenues class-equivalentClass us-gaap:RevenuesNetOfInterestExpense 5
137 fac:Revenues class-equivalentClass us-gaap:HealthCareOrganizationRevenue 6
138 fac:Revenues class-equivalentClass us-gaap:InterestAndDividendIncomeOperating 7
139 fac:Revenues class-equivalentClass us-gaap:RealEstateRevenueNet 8
140 fac:Revenues class-equivalentClass us-gaap:RevenueMineralSales 9
141 fac:Revenues class-equivalentClass us-gaap:OilAndGasRevenue 10
142 fac:Revenues class-equivalentClass us-gaap:FinancialServicesRevenue 11
143 fac:Revenues class-equivalentClass us-gaap:RegulatedAndUnregulatedOperatingRevenue 12
144 fac:Revenues class-equivalentClass us-gaap:ShippingAndHandlingRevenue 13
145 fac:Revenues class-equivalentClass us-gaap:SalesRevenueFromEnergyCommoditiesAndServices 14
146 fac:Revenues class-equivalentClass us-gaap:UtilityRevenue 15
147 fac:Revenues class-equivalentClass us-gaap:PhaseInPlanAmountOfCapitalizedCostsRecovered 16
148 fac:Revenues class-equivalentClass us-gaap:SecondaryProcessingRevenue 17
149 fac:Revenues class-equivalentClass us-gaap:RevenueSteamProductsAndServices 18
150 fac:Revenues class-equivalentClass us-gaap:RevenueFromLeasedAndOwnedHotels 19
151 fac:Revenues class-equivalentClass us-gaap:FranchisorRevenue 20
152 fac:Revenues class-equivalentClass us-gaap:SubscriptionRevenue 21
153 fac:Revenues class-equivalentClass us-gaap:AdvertisingRevenue 22
154 fac:Revenues class-equivalentClass us-gaap:AdmissionsRevenue 23
155 fac:Revenues class-equivalentClass us-gaap:RevenueFromEnrollmentAndRegistrationFeesExcludingHospitalityEnterprises 24
156 fac:Revenues class-equivalentClass us-gaap:MembershipDuesRevenueOnGoing 25
157 fac:Revenues class-equivalentClass us-gaap:LicensesRevenue 26
158 fac:Revenues class-equivalentClass us-gaap:RoyaltyRevenue 27
159 fac:Revenues class-equivalentClass us-gaap:SalesOfOilAndGasProspects 28
160 fac:Revenues class-equivalentClass us-gaap:ClearingFeesRevenue 29
161 fac:Revenues class-equivalentClass us-gaap:ReimbursementRevenue 30
162 fac:Revenues class-equivalentClass us-gaap:RevenueFromGrants 31
163 fac:Revenues class-equivalentClass us-gaap:RevenueOtherManufacturedProducts 32
164 fac:Revenues class-equivalentClass us-gaap:ConstructionMaterialsRevenue 33
165 fac:Revenues class-equivalentClass us-gaap:TimberRevenue 34
166 fac:Revenues class-equivalentClass us-gaap:RecyclingRevenue 35
167 fac:Revenues class-equivalentClass us-gaap:OtherSalesRevenueNet 36
168 fac:Revenues class-equivalentClass us-gaap:SaleOfTrustAssetsToPayExpenses 37
169 fac:Revenues class-equivalentClass us-gaap:PassengerRevenue 38
170 fac:Revenues class-equivalentClass us-gaap:VehicleTollRevenue 39
171 fac:Revenues class-equivalentClass us-gaap:CargoAndFreightRevenue 40
172 fac:Revenues class-equivalentClass us-gaap:NetInvestmentIncome 41
173 fac:Revenues class-equivalentClass us-gaap:RevenuesExcludingInterestAndDividends 42
174 fac:Revenues class-equivalentClass us-gaap:InvestmentBankingRevenue 43
175 fac:Revenues class-equivalentClass us-gaap:UnderwritingIncomeLoss 44
176 fac:Revenues class-equivalentClass us-gaap:MarketDataRevenue 45
177 fac:Revenues class-equivalentClass us-gaap:ElectricUtilityRevenue 46
178 fac:Revenues class-equivalentClass us-gaap:ContractsRevenue 47
179 fac:Revenues class-equivalentClass us-gaap:LicenseAndServicesRevenue 48
180 fac:Revenues class-equivalentClass us-gaap:InvestmentAdvisoryManagementAndAdministrativeFees 56
181 fac:Revenues class-equivalentClass us-gaap:AssetManagementFees1 57
182 fac:RevenuesExcludingInterestDividends class-equivalentClass us-gaap:RevenuesExcludingInterestAndDividends 1
183 fac:RevenuesExcludingInterestDividends class-equivalentClass us-gaap:BrokerageCommissionsRevenue 2
184 fac:RevenuesExcludingInterestDividends class-equivalentClass us-gaap:InvestmentBankingRevenue 3
185 fac:RevenuesNetInterestExpense class-equivalentClass us-gaap:RevenuesNetOfInterestExpense 1
186 fac:TemporaryEquity class-equivalentClass us-gaap:TemporaryEquityCarryingAmountIncludingPortionAttributableToNoncontrollingInterests 1
187 fac:TemporaryEquity class-equivalentClass us-gaap:RedeemablePreferredStockCarryingAmount 3
188 fac:TemporaryEquity class-equivalentClass us-gaap:TemporaryEquityValueExcludingAdditionalPaidInCapital 5
189 fac:TemporaryEquityAttributableToParent class-equivalentClass us-gaap:TemporaryEquityCarryingAmountAttributableToParent 1
190 fac:TradingSymbol class-equivalentClass dei:TradingSymbol 1
191 fac:UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic class-equivalentClass us-gaap:UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic 1

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