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| Disclosure Information: Revenue Recognition Policy [Policy Text Block] |
| Label: | Revenue Recognition Policy [Policy Text Block] |
| Name: | RevenueRecognitionPolicy |
| Parent Topic: | AccountingPolicies |
| Documentation: | Disclosure of revenue recognition policy of an economic entity. This is a required disclosure for operating companies. This disclosure is not required for holding companies. |
| Commentary: | BASE |
| Level: | Detail |
| Concept arrangement pattern: | [Level 2 Text Block] |
| Completion state: | Completed |
| Status: | Test set |
| Exemplars: | 131 examples |
| Taxonomy Network: | http://fasb.org/us-gaap/role/disclosure/AccountingPolicies |
| Prototype for disclosure: Machine Readable |
| Line | Label | Object Class (Data type) | Period Type | Balance | Report Element Name |
|---|---|---|---|---|---|
| 1 | Footnote [Abstract] | Abstract | added:FootnoteAbstract | ||
| 2 | Revenue Recognition, Policy [Policy Text Block] | Concept (Text Block (HTML)) | For Period | us-gaap:RevenueRecognitionPolicyTextBlock |
| Business Rules for Disclosure: Controlled Natural Language |
Rules for disclosure: disclosures:RevenueRecognitionPolicy
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:Level2TextBlock
- MUST be represented as using the Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionPolicyTextBlock
- OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionSalesOfGoods
- OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionSalesOfServices
- OR alternative Level 3 Disclosure [Text Block]: us-gaap:InsurancePremiumsRevenueRecognitionPolicy
- OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionPremiumsEarnedPolicy
- OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionAccountingPolicyGrossAndNetRevenueDisclosure
- OR alternative Level 3 Disclosure [Text Block]: us-gaap:GovernmentContractorsRevenueRecognitionPolicyPolicyTextBlock
- OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionRealEstateTransactionsPolicy
- OR alternative Level 3 Disclosure [Text Block]: us-gaap:ManagementAndInvestmentAdvisoryFeesPolicy
- OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionLeasesOperating
- OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionLongTermContracts
- OR alternative Level 3 Disclosure [Text Block]: us-gaap:UtilityRevenueAndExpenseRecognitionPolicy
- OR alternative Level 3 Disclosure [Text Block]: us-gaap:ConstructionContractorsPolicyPolicyTextBlock
- OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionDeferredRevenue
- OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionServicesRefundableFeesForServices
|
| Business Rules for Disclosure: Machine-Readable |
| From | Arcrole (predicate) | To |
|---|---|---|
| disclosures:RevenueRecognitionPolicy | drules-arcroles:disclosure-equivalentTextblock | us-gaap:RevenueRecognitionPolicyTextBlock |
| us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:RevenueRecognitionSalesOfGoods |
| disclosures:RevenueRecognitionPolicy | drules-arcroles:disclosure-hasConceptArrangementPattern | cm:Level2TextBlock |
| us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:RevenueRecognitionSalesOfServices |
| us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:InsurancePremiumsRevenueRecognitionPolicy |
| us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:RevenueRecognitionPremiumsEarnedPolicy |
| us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:RevenueRecognitionAccountingPolicyGrossAndNetRevenueDisclosure |
| us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:GovernmentContractorsRevenueRecognitionPolicyPolicyTextBlock |
| us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:RevenueRecognitionRealEstateTransactionsPolicy |
| us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:ManagementAndInvestmentAdvisoryFeesPolicy |
| us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:RevenueRecognitionLeasesOperating |
| us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:RevenueRecognitionLongTermContracts |
| us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:UtilityRevenueAndExpenseRecognitionPolicy |
| us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:ConstructionContractorsPolicyPolicyTextBlock |
| us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:RevenueRecognitionServicesRefundableFeesForServices |
| us-gaap:RevenueRecognitionPolicyTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:RevenueRecognitionDeferredRevenue |
| Exemplars for Disclosure: Machine-Readable |
This work is licensed under a Creative Commons License.
Last updated: 12/11/2019 11:31:16 AM