Disclosure Information: Change in Accounting Estimate, by Type of Change [Hierarchy]
Label: Change in Accounting Estimate, by Type of Change [Hierarchy]
Name: ChangeInAccountingEstimate
Parent Topic: UseOfEstimates
Documentation: Disclosure of the change in an accounting estimate, including a change that occurs in an interim period.
Level: Detail
Concept arrangement pattern: [Hierarchy]
Completion state: WIP
Exemplars: 24 examples
Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/AccountingChangesAndErrorCorrections

Prototype for disclosure: Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Change in Accounting Estimate [Table] Table us-gaap:ScheduleOfChangeInAccountingEstimateTable
2 Legal Entity [Axis] Axis dei:LegalEntityAxis
3 Consolidated Entity [Domain] Member dei:EntityDomain
4 Change in Accounting Estimate by Type [Axis] Axis us-gaap:ChangeInAccountingEstimateByTypeAxis
5 Change in Accounting Estimate, Type [Domain] Member us-gaap:ChangeInAccountingEstimateTypeDomain
6 Depreciable Assets [Member] Member us-gaap:DepreciableAssetsMember
7 Service Life [Member] Member us-gaap:ServiceLifeMember
8 Salvage Value [Member] Member us-gaap:SalvageValueMember
9 Intangible Assets, Amortization Period [Member] Member us-gaap:IntangibleAssetsAmortizationPeriodMember
10 Warranty Obligations [Member] Member us-gaap:WarrantyObligationsMember
11 Inventory Valuation and Obsolescence [Member] Member us-gaap:InventoryValuationAndObsolescenceMember
12 Uncollectible Receivables [Member] Member us-gaap:UncollectibleReceivablesMember
13 Contracts Accounted for under Percentage of Completion [Member] Member us-gaap:ContractsAccountedForUnderPercentageOfCompletionMember
14 Purchase Price Allocation Adjustments [Member] Member us-gaap:PurchasePriceAllocationAdjustmentsMember
15 Change in Assumptions for Pension Plans [Member] Member us-gaap:ChangeInAssumptionsForPensionPlansMember
16 Change in Accounting Method Accounted for as Change in Estimate [Member] Member us-gaap:ChangeInAccountingMethodAccountedForAsChangeInEstimateMember
17 Sales Returns and Allowances [Member] Member us-gaap:SalesReturnsAndAllowancesMember
18 Regulatory Reviews of Filings [Member] Member us-gaap:RegulatoryReviewsOfFilingsMember
19 Disputes [Member] Member us-gaap:DisputesMember
20 Change in Accounting Estimate [Line Items] LineItems us-gaap:ChangeInAccountingEstimateLineItems
21 Change in Accounting Estimate [Hierarchy] Abstract added:ChangeInAccountingEstimateHierarchy
22 Change in Accounting Estimate, Financial Effect Concept (Text/String) For Period us-gaap:ChangeInAccountingEstimateFinancialEffect
23 Change in Accounting Estimate, Description Concept (Text/String) For Period us-gaap:ChangeInAccountingEstimateDescription

Business Rules for Disclosure: Controlled Natural Language
Rules for disclosure: disclosures:ChangeInAccountingEstimate 
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:ScheduleOfChangeInAccountingEstimateTextBlock
   - MUST contain the Level 4 Detailed concept: us-gaap:ChangeInAccountingEstimateDescription

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:ChangeInAccountingEstimate drules-arcroles:disclosure-equivalentTextblock us-gaap:ScheduleOfChangeInAccountingEstimateTextBlock
disclosures:ChangeInAccountingEstimate drules-arcroles:disclosure-hasConceptArrangementPattern cm:Hierarchy
disclosures:ChangeInAccountingEstimate drules-arcroles:disclosure-requiresConcept us-gaap:ChangeInAccountingEstimateDescription

Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Beneficial Mutual Bancorp Inc | Brekford Corp. | COMPUTER SCIENCES CORP | COMPUTER SCIENCES CORP | Delta Tucker Holdings, Inc. | DIRECTV | DynaVox Inc. | EQUINIX INC | Fortegra Financial Corp | GRANITE CONSTRUCTION INC | GRANITE CONSTRUCTION INC | HI TECH PHARMACAL CO INC | LEVEL 3 COMMUNICATIONS INC | LMI AEROSPACE INC | MACROSOLVE INC | MASTEC INC | McEwen Mining Inc. | NiMin Energy Corp. | RADIANT CREATIONS GROUP, INC. | Swisher Hygiene Inc. | SYCAMORE NETWORKS INC | Walter Energy, Inc. | Wesco Aircraft Holdings, Inc | Yasheng Group |


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Last updated: 12/11/2019 11:29:35 AM