Disclosure Information: Operating Loss Tax Carryforwards, by Income Tax Authority and Tax Period [Hierarchy]
   
Label: Operating Loss Tax Carryforwards, by Income Tax Authority and Tax Period [Hierarchy]
Name: OperatingLossCarryforwards
Parent Topic: IncomeTaxes
Documentation: Disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization.
Commentary: BASE4
Level: Detail
Concept arrangement pattern: [Hierarchy]
Completion state: WIP
Status:
Exemplars: 4 examples
Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/IncomeTaxes
Prototype for disclosure: Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Operating Loss Carryforwards, by Income Tax Authority and Tax Period [Table] Table us-gaap:OperatingLossCarryforwardsTable
2 Income Tax Authority [Axis] Axis us-gaap:IncomeTaxAuthorityAxis
3 Income Tax Authority [Domain] Member us-gaap:IncomeTaxAuthorityDomain
4 Domestic Tax Authority [Member] Member us-gaap:DomesticCountryMember
5 Foreign Tax Authority [Member] Member us-gaap:ForeignCountryMember
6 State and Local Jurisdiction [Member] Member us-gaap:StateAndLocalJurisdictionMember
7 Income Tax Authority, Name [Axis] Axis us-gaap:IncomeTaxAuthorityNameAxis
8 Income Tax Authority, Name [Domain] Member us-gaap:IncomeTaxAuthorityNameDomain
9 Internal Revenue Service (IRS) [Member] Member us-gaap:InternalRevenueServiceIRSMember
10 Her Majesty's Revenue and Customs (HMRC) [Member] Member us-gaap:HerMajestysRevenueAndCustomsHMRCMember
11 Inland Revenue, Hong Kong [Member] Member us-gaap:InlandRevenueHongKongMember
12 Inland Revenue, Singapore (IRAS) [Member] Member us-gaap:InlandRevenueSingaporeIRASMember
13 California Franchise Tax Board [Member] Member us-gaap:CaliforniaFranchiseTaxBoardMember
14 Australian Taxation Office [Member] Member us-gaap:AustralianTaxationOfficeMember
15 Secretariat of the Federal Revenue Bureau of Brazil [Member] Member us-gaap:SecretariatOfTheFederalRevenueBureauOfBrazilMember
16 Canada Revenue Agency [Member] Member us-gaap:CanadaRevenueAgencyMember
17 Swiss Federal Tax Administration (FTA) [Member] Member us-gaap:SwissFederalTaxAdministrationFTAMember
18 Office of the Tax Commissioner, Bermuda [Member] Member us-gaap:OfficeOfTheTaxCommissionerBermudaMember
19 Administration of the Treasury, Belgium [Member] Member us-gaap:AdministrationOfTheTreasuryBelgiumMember
20 Ministry of the Economy, Finance and Industry, France [Member] Member us-gaap:MinistryOfTheEconomyFinanceAndIndustryFranceMember
21 Federal Ministry of Finance, Germany [Member] Member us-gaap:FederalMinistryOfFinanceGermanyMember
22 Revenue Commissioners, Ireland [Member] Member us-gaap:RevenueCommissionersIrelandMember
23 Ministry of Finance, India [Member] Member us-gaap:MinistryOfFinanceIndiaMember
24 Israel Tax Authority [Member] Member us-gaap:IsraelTaxAuthorityMember
25 Ministry of Economic Affairs and Finance, Italy [Member] Member us-gaap:MinistryOfEconomicAffairsAndFinanceItalyMember
26 National Tax Agency, Japan [Member] Member us-gaap:NationalTaxAgencyJapanMember
27 Luxembourg Inland Revenue [Member] Member us-gaap:LuxembourgInlandRevenueMember
28 Cayman Islands Tax Information Authority [Member] Member us-gaap:CaymanIslandsTaxInformationAuthorityMember
29 Mexican Tax Authority [Member] Member us-gaap:MexicanTaxAuthorityMember
30 Tax and Customs Administration, Netherlands [Member] Member us-gaap:TaxAndCustomsAdministrationNetherlandsMember
31 New Jersey Division of Taxation [Member] Member us-gaap:NewJerseyDivisionOfTaxationMember
32 New York State Division of Taxation and Finance [Member] Member us-gaap:NewYorkStateDivisionOfTaxationAndFinanceMember
33 State Administration of Taxation, China [Member] Member us-gaap:StateAdministrationOfTaxationChinaMember
34 Tax Authority, Spain [Member] Member us-gaap:TaxAuthoritySpainMember
35 Tax Period [Axis] Axis us-gaap:TaxPeriodAxis
36 Tax Period [Domain] Member us-gaap:TaxPeriodDomain
37 Tax Year 2006 [Member] Member us-gaap:TaxYear2006Member
38 Tax Year 2007 [Member] Member us-gaap:TaxYear2007Member
39 Tax Year 2008 [Member] Member us-gaap:TaxYear2008Member
40 Tax Year 2009 [Member] Member us-gaap:TaxYear2009Member
41 Tax Year 2010 [Member] Member us-gaap:TaxYear2010Member
42 Tax Year 2011 [Member] Member us-gaap:TaxYear2011Member
43 Tax Year 2012 [Member] Member us-gaap:TaxYear2012Member
44 Tax Year 2013 [Member] Member us-gaap:TaxYear2013Member
45 Tax Year 2014 [Member] Member us-gaap:TaxYear2014Member
46 Earliest Tax Year [Member] Member us-gaap:EarliestTaxYearMember
47 Latest Tax Year [Member] Member us-gaap:LatestTaxYearMember
48 Operating Loss Carryforwards [Line Items] LineItems us-gaap:OperatingLossCarryforwardsLineItems
49 Operating Loss Carryforwards [Hierarchy] Abstract added:OperatingLossCarryforwardsHierarchy
50 Operating Loss Carryforwards Concept (Monetary) As Of Debit us-gaap:OperatingLossCarryforwards
51 Operating Loss Carryforwards, Expiration Date Concept (Date) For Period us-gaap:OperatingLossCarryforwardsExpirationDate
52 Operating Loss Carryforwards, Limitations on Use Concept (Text/String) For Period us-gaap:OperatingLossCarryforwardsLimitationsOnUse
53 Deferred Tax Assets, Operating Loss Carryforwards Concept (Monetary) As Of Debit us-gaap:DeferredTaxAssetsOperatingLossCarryforwards
54 Operating Loss Carryforwards, Valuation Allowance Concept (Monetary) As Of Credit us-gaap:OperatingLossCarryforwardsValuationAllowance
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:OperatingLossCarryforwards 
This disclosure:

   - MUST include the Axis/Dimension: us-gaap:IncomeTaxAuthorityAxis
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
   - MUST be represented as using the Level 3 Disclosure [Text Block]: us-gaap:SummaryOfOperatingLossCarryforwardsTextBlock
   - MUST contain the Level 4 Detailed concept: us-gaap:OperatingLossCarryforwards
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:OperatingLossCarryforwards drules-arcroles:disclosure-equivalentTextblock us-gaap:SummaryOfOperatingLossCarryforwardsTextBlock
disclosures:OperatingLossCarryforwards drules-arcroles:disclosure-hasConceptArrangementPattern cm:Hierarchy
disclosures:OperatingLossCarryforwards drules-arcroles:disclosure-requiresConcept us-gaap:OperatingLossCarryforwards
disclosures:OperatingLossCarryforwards drules-arcroles:disclosure-requiresAxis us-gaap:IncomeTaxAuthorityAxis
Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
CATERPILLAR INC | NIKE INC | TRAVELERS COMPANIES, INC. | UNITED TECHNOLOGIES CORP /DE/ |

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Last updated: 12/11/2019 11:30:10 AM