Disclosure Information: Income Tax Examination, by Income Tax Authority [Hierarchy]
   
Label: Income Tax Examination, by Income Tax Authority [Hierarchy]
Name: IncomeTaxExamination
Parent Topic: IncomeTaxes
Documentation: Disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period, by income tax authority.
Commentary: BASE3
Level: Detail
Concept arrangement pattern: [Hierarchy]
Completion state: WIP
Status:
Exemplars: 12 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 Income Tax Examination, by Income Tax Authority [Table] Table us-gaap:IncomeTaxExaminationTable
2 Legal Entity [Axis] Axis dei:LegalEntityAxis
3 Consolidated Entity [Domain] Member dei:EntityDomain
4 Income Tax Authority [Axis] Axis us-gaap:IncomeTaxAuthorityAxis
5 Income Tax Authority, All [Domain] Member us-gaap:IncomeTaxAuthorityDomain
6 Internal Revenue Service (IRS) [Member] Member us-gaap:InternalRevenueServiceIRSMember
7 Domestic Country [Member] Member us-gaap:DomesticCountryMember
8 Foreign Country [Member] Member us-gaap:ForeignCountryMember
9 State and Local Jurisdiction [Member] Member us-gaap:StateAndLocalJurisdictionMember
10 Income Tax Examination [Line Items] LineItems us-gaap:IncomeTaxExaminationLineItems
11 Income Tax Examination [Hierarchy] Abstract added:IncomeTaxExaminationHierarchy
12 Income Tax Examination, Description Concept (Text/String) For Period us-gaap:IncomeTaxExaminationDescription
13 Income Tax Examination, Year(s) under Examination Concept (Text/String) For Period us-gaap:IncomeTaxExaminationYearSUnderExamination
14 Income Tax Examination, Likelihood of Unfavorable Settlement Concept (Text/String) For Period us-gaap:IncomeTaxExaminationLikelihoodOfUnfavorableSettlement
15 Income Tax Examination, Range of Possible Losses Concept (Monetary) As Of Credit us-gaap:IncomeTaxExaminationRangeOfPossibleLosses
16 Income Tax Examination, Liability Recorded Concept (Monetary) As Of Credit us-gaap:IncomeTaxExaminationLiabilityRecorded
17 Income Tax Examination, Interest from Examination Concept (Monetary) For Period Debit us-gaap:IncomeTaxExaminationInterestFromExamination
18 Income Tax Examination, Penalties from Examination Concept (Monetary) For Period Debit us-gaap:IncomeTaxExaminationPenaltiesFromExamination
19 Income Tax Examination, Increase (Decrease) in Liability from Prior Year Concept (Monetary) As Of Credit us-gaap:IncomeTaxExaminationIncreaseDecreaseInLiabilityFromPriorYear
20 Income Tax Examination, Liability (Refund) Adjustment from Settlement with Taxing Authority Concept (Monetary) As Of Credit us-gaap:IncomeTaxExaminationLiabilityRefundAdjustmentFromSettlementWithTaxingAuthority
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:IncomeTaxExamination 
This disclosure:

   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
   - MUST be represented as using the Level 3 Disclosure [Text Block]: us-gaap:SummaryOfIncomeTaxExaminationsTextBlock
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:IncomeTaxExamination drules-arcroles:disclosure-equivalentTextblock us-gaap:SummaryOfIncomeTaxExaminationsTextBlock
disclosures:IncomeTaxExamination drules-arcroles:disclosure-hasConceptArrangementPattern cm:Hierarchy
Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
BANK OF AMERICA CORP /DE/ | BANK OF AMERICA CORP /DE/ | DOW CHEMICAL CO /DE/ | HONEYWELL INTERNATIONAL INC | JOHNSON CONTROLS INC | JOHNSON CONTROLS INC | Marathon Petroleum Corp | Marathon Petroleum Corp | MICROSOFT CORP | MORGAN STANLEY | MORGAN STANLEY | TIME WARNER INC. |

*

Creative Commons License
This work is licensed under a Creative Commons License.

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