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| Disclosure Information: Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward] |
| Label: | Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward] |
| Name: | UnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward |
| Parent Topic: | IncomeTaxes |
| Documentation: | Roll forward of details of changes in unrecognized tax benefits excluding amounts pretaining to examined tax returns. |
| Commentary: | BASE2 |
| Level: | Detail |
| Concept arrangement pattern: | [Roll Forward] |
| Completion state: | Completed |
| Status: | Test set |
| Exemplars: | 62 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 | Unrecognized Tax Benefits Excluding Amounts Pretaining to Examined Tax Returns [Roll Forward] | Abstract | us-gaap:ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward | ||
| 2 | Balance, at beginning of the period | Concept (Monetary) | As Of | Credit | us-gaap:UnrecognizedTaxBenefits |
| 3 | Additions based on tax positions related to the current year | Concept (Monetary) | For Period | Credit | us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions |
| 4 | Additions for tax positions of prior years | Concept (Monetary) | For Period | Credit | us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions |
| 5 | Reductions for tax positions of prior years | Concept (Monetary) | For Period | Debit | us-gaap:UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions |
| 6 | Reductions due to lapse in statute of limitations | Concept (Monetary) | For Period | Debit | us-gaap:UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations |
| 7 | Settlements | Concept (Monetary) | For Period | Debit | us-gaap:UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities |
| 8 | Balance at end of the period | Concept (Monetary) | As Of | Credit | us-gaap:UnrecognizedTaxBenefits |
| Business Rules for Disclosure: Controlled Natural Language |
Rules for disclosure: disclosures:UnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward
This disclosure:
- MUST be represented as the Concept Arrangement Pattern: cm:RollForward
- cm:RollForward REQUIRES balance/instant concept: us-gaap:UnrecognizedTaxBenefits
- MUST be represented as using the Level 3 Disclosure [Text Block]: us-gaap:ScheduleOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForwardTableTextBlock
- OR alternative Level 3 Disclosure [Text Block]: us-gaap:SummaryOfPositionsForWhichSignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleTextBlock
- OR alternative Level 3 Disclosure [Text Block]: us-gaap:ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
- OR alternative Level 3 Disclosure [Text Block]: us-gaap:SummaryOfIncomeTaxContingenciesTextBlock
|
| Business Rules for Disclosure: Machine-Readable |
| From | Arcrole (predicate) | To |
|---|---|---|
| disclosures:UnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward | drules-arcroles:disclosure-hasConceptArrangementPattern | cm:RollForward |
| cm:RollForward | drules-arcroles:conceptArrangementPattern-requiresConcept | us-gaap:UnrecognizedTaxBenefits |
| disclosures:UnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward | drules-arcroles:disclosure-equivalentTextblock | us-gaap:ScheduleOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForwardTableTextBlock |
| us-gaap:ScheduleOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForwardTableTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:SummaryOfPositionsForWhichSignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleTextBlock |
| us-gaap:ScheduleOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForwardTableTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock |
| us-gaap:ScheduleOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForwardTableTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:SummaryOfIncomeTaxContingenciesTextBlock |
| Exemplars for Disclosure: Machine-Readable |
This work is licensed under a Creative Commons License.
Last updated: 12/11/2019 11:30:48 AM