Disclosure Information: Reconciliation of Operating Profit (Loss) from Segments to Consolidated, by Reportable Segment [Hierarchy]
   
Label: Reconciliation of Operating Profit (Loss) from Segments to Consolidated, by Reportable Segment [Hierarchy]
Name: ReconciliationOfOperatingProfitLossfromSegmentsToConsolidated
Parent Topic: SegmentReporting
Documentation: Disclosure of all significant reconciling items in the reconciliation of total profit or loss from reportable segments, to the entity's consolidated income before income taxes, extraordinary items, and discontinued operations.
Commentary: This disclosure uses a specific [Table] for information which is very similar to two other [Table]s (reconciliation of assets and reconciliation of operating income, reconciliation of other items). Yet the [Table] Statement [Table] is used on all three primary financial statements. Why is this not done consistently in both places?
Level: Detail
Concept arrangement pattern: [Hierarchy]
Completion state: WIP
Status: QUESTION
Exemplars: 7 examples
Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/SegmentReporting
Prototype for disclosure: Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Reconciliation of Operating Profit (Loss) from Segments to Consolidated, by Reportable Segment [Table] Table us-gaap:ReconciliationOfOperatingProfitLossFromSegmentsToConsolidatedTable
2 Consolidation Items [Axis] Axis us-gaap:ConsolidationItemsAxis
3 Consolidation Items [Domain] Member us-gaap:ConsolidationItemsDomain
4 Operating Segments [Member] Member us-gaap:OperatingSegmentsMember
5 Intersegment Eliminations [Member] Member us-gaap:IntersegmentEliminationMember
6 Segment Reconciling Items [Member] Member us-gaap:MaterialReconcilingItemsMember
7 Corporate, Non-Segment [Member] Member us-gaap:CorporateNonSegmentMember
8 Reportable Geographical Components [Member] Member us-gaap:ReportableGeographicalComponentsMember
9 Geography Eliminations [Member] Member us-gaap:GeographyEliminationsMember
10 Segments [Axis] Axis us-gaap:StatementBusinessSegmentsAxis
11 Segments [Domain] Member us-gaap:SegmentDomain
12 Other Segments [Member] Member us-gaap:AllOtherSegmentsMember
13 Corporate Segment [Member] Member us-gaap:CorporateMember
14 Corporate and Other [Member] Member us-gaap:CorporateAndOtherMember
15 Subsegments [Axis] Axis us-gaap:SubsegmentsAxis
16 Subsegments [Domain] Member us-gaap:SubsegmentsDomain
17 Subsegments Consolidation Items [Axis] Axis us-gaap:SubsegmentsConsolidationItemsAxis
18 Subsegments Consolidation Items [Domain] Member us-gaap:SubsegmentsConsolidationItemsDomain
19 Reportable Subsegments [Member] Member us-gaap:ReportableSubsegmentsMember
20 Intersubsegment Eliminations [Member] Member us-gaap:IntersubsegmentEliminationsMember
21 Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items] LineItems us-gaap:SegmentReportingReconcilingItemForOperatingProfitLossFromSegmentToConsolidatedLineItems
22 Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Hierarchy] Abstract added:SegmentReportingReconcilingItemForOperatingProfitLossFromSegmentToConsolidatedHierarchy
23 Income (Loss) from Continuing Operations before Income Taxes, Extraordinary Items, Noncontrolling Interest Concept (Monetary) For Period Credit us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:ReconciliationOfOperatingProfitLossfromSegmentsToConsolidated 
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:ReconciliationOfOperatingProfitLossFromSegmentsToConsolidatedTextBlock
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:ReconciliationOfOperatingProfitLossfromSegmentsToConsolidated drules-arcroles:disclosure-equivalentTextblock us-gaap:ReconciliationOfOperatingProfitLossFromSegmentsToConsolidatedTextBlock
disclosures:ReconciliationOfOperatingProfitLossfromSegmentsToConsolidated drules-arcroles:disclosure-hasConceptArrangementPattern cm:Hierarchy
Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
CATERPILLAR INC | CHEVRON CORP | DUPONT E I DE NEMOURS & CO | INTERNATIONAL BUSINESS MACHINES CORP | Merck & Co. Inc. | MICROSOFT CORP | VERIZON COMMUNICATIONS INC |

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Last updated: 12/11/2019 11:30:13 AM