Disclosure Information: Cash Flow Statement, Direct Method
   
Label: Cash Flow Statement, Direct Method
Name: CashFlowStatementDirectMethod
Parent Topic: CashFlowStatement
Documentation: Documentation goes here.
Commentary:
Level:
Concept arrangement pattern: [Roll Forward]
Completion state:
Status:
Exemplars: Example
Taxonomy Network: http://xasb.org/gaap/role/schedule/level4/CashFlowDirectSchedule
Model structure: XBRL Presentation | Machine Readable | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Cash Flow, Direct Method [Roll Forward] Abstract gaap:CashFlowDirectMethodRollForward
2 Cash and Cash Equivalents, per Cash Flow Statement, Beginning Balance Concept (Monetary) As Of Debit gaap:CashAndCashEquivalentsPerCashFlowStatement
3 Cash Flow, Net [Roll Up] Abstract gaap:CashFlowNetRollUp
4 Cash Flows Provided by (used in) Operating Activities, Net [Roll Up] Abstract gaap:CashFlowsProvidedByUsedInOperatingActivitiesNetRollUp
5 Proceeds from Collection of Revenues Concept (Monetary) For Period Debit gaap:ProceedsFromCollectionOfRevenues
6 Payments of Operating Expenses Concept (Monetary) For Period Credit gaap:PaymentsOfOperatingExpenses
7 Payments of Interest Concept (Monetary) For Period Credit gaap:PaymentsOfInterest
8 Cash Flow Provided by (used in) Operating Activities, Net Concept (Monetary) For Period Debit gaap:CashFlowProvidedByUsedInOperatingActivitiesNet
9 Cash Flows Provided by (used in) Investing Activities, Net [Roll Up] Abstract gaap:CashFlowsProvidedByUsedInInvestingActivitiesNetRollUp
10 Payments for Purchases of Property, Plant, and Equipment Concept (Monetary) For Period Credit gaap:PaymentsForPurchasesOfPropertyPlantAndEquipment
11 Proceeds from Sale of Property, Plant, and Equipment Concept (Monetary) For Period Debit gaap:ProceedsFromSaleOfPropertyPlantAndEquipment
12 Cash Flows Provided by (used in) Investing Activities, Net Concept (Monetary) For Period Debit gaap:CashFlowsProvidedByUsedInInvestingActivitiesNet
13 Cash Flows Provided by (used in) Financing Activities, Net [Roll Up] Abstract gaap:CashFlowsProvidedByUsedInFinancingActivitiesNetRollUp
14 Payments of Long-Term Debt Concept (Monetary) For Period Credit gaap:PaymentsOfLongTermDebt
15 Proceeds from Additional Long-Term Debt Concept (Monetary) For Period Debit gaap:ProceedsFromAdditionalLongTermDebt
16 Cash Flows Provided by (used in) Financing Activities, Net Concept (Monetary) For Period Debit gaap:CashFlowsProvidedByUsedInFinancingActivitiesNet
17 Cash Flow, Net Concept (Monetary) For Period Debit gaap:CashFlowNet
18 Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance Concept (Monetary) As Of Debit gaap:CashAndCashEquivalentsPerCashFlowStatement
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:CashFlowStatementDirectMethod 
This disclosure:

   - MUST be represented as using the Hypercube: gaap:CashFlowStatementDirectMethodTable
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: gaap:CashFlowNet
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:CashFlowStatementDirectMethod
disclosures:CashFlowStatementDirectMethod drules-arcroles:disclosure-requiresHypercube gaap:CashFlowStatementDirectMethodTable
disclosures:CashFlowStatementDirectMethod drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept gaap:CashFlowNet
Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Sample Company |

*

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

Last updated: 12/17/2019 12:52:38 PM