Disclosure Information: Accounts, Notes, Loans and Financing Receivable [Roll Up]
   
Label: Accounts, Notes, Loans and Financing Receivable [Roll Up]
Name: AccountsNotesLoansAndFinancingReceivable
Parent Topic: Receivables
Documentation: Disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date.
Commentary: BASE2
Level: Detail
Concept arrangement pattern: [Roll Up]
Completion state: Not started
Status: Test set
Exemplars: 8 examples
Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers
Prototype for disclosure: Machine Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:AccountsNotesLoansAndFinancingReceivable 
This disclosure:

   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: us-gaap:AccountsNotesAndLoansReceivableNetCurrent
         - OR alternative total concept: us-gaap:ReceivablesNetCurrent
         - OR alternative total concept: us-gaap:AccountsReceivableNetCurrent
         - OR alternative total concept: us-gaap:LoansAndLeasesReceivableNetReportedAmount
         - OR alternative total concept: us-gaap:NotesReceivableNet
         - OR alternative total concept: us-gaap:AccountsAndOtherReceivablesNetCurrent
   - MUST be represented as using the Level 3 Disclosure [Text Block]: us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
disclosures:AccountsNotesLoansAndFinancingReceivable drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept us-gaap:AccountsNotesAndLoansReceivableNetCurrent
us-gaap:AccountsNotesAndLoansReceivableNetCurrent drules-arcroles:concept-allowedAlternativeConcept us-gaap:ReceivablesNetCurrent
us-gaap:AccountsNotesAndLoansReceivableNetCurrent drules-arcroles:concept-allowedAlternativeConcept us-gaap:AccountsReceivableNetCurrent
us-gaap:AccountsNotesAndLoansReceivableNetCurrent drules-arcroles:concept-allowedAlternativeConcept us-gaap:LoansAndLeasesReceivableNetReportedAmount
us-gaap:AccountsNotesAndLoansReceivableNetCurrent drules-arcroles:concept-allowedAlternativeConcept us-gaap:NotesReceivableNet
us-gaap:AccountsNotesAndLoansReceivableNetCurrent drules-arcroles:concept-allowedAlternativeConcept us-gaap:AccountsAndOtherReceivablesNetCurrent
disclosures:AccountsNotesLoansAndFinancingReceivable drules-arcroles:disclosure-equivalentTextblock us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Exemplars for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
AMERICAN EXPRESS CO | BOEING CO | BOEING CO | DUPONT E I DE NEMOURS & CO | DUPONT E I DE NEMOURS & CO | INTERNATIONAL BUSINESS MACHINES CORP | WALT DISNEY CO/ | WALT DISNEY CO/ |

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Last updated: 12/11/2019 11:29:38 AM