Disclosure informationOperating Expenses Exclusing Cost of Sales Roll Up

Disclosure Information: Operating Expenses Exclusing Cost of Sales Roll Up


Label:	Operating Expenses Exclusing Cost of Sales Roll Up
Name:	OperatingExpensesExclusingCostOfSalesRollUp
Parent Topic:	Expenses
Documentation:	Information about the disaggregations of operating expenses excluding cost of sales.
Commentary:
Level:	Disclosure
Concept arrangement pattern:	[Roll Up]
Completion state:	Done
Status:	OK
Templates:
Taxonomy Network:	http://www.xbrlsite.com/aasb1060/role/Disaggregation/OperatingExpensesExcludingCostOfSalesItems

Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable

Line	Label	Object Class (Data type)	Period Type	Balance	Report Element Name
1	Operating Expenses Exclusing Cost of Sales [Roll Up]	Abstract			aasb1060:OperatingExpensesExclusingCostOfSalesRollUp
2	Depreciation	Concept (Monetary)	For Period	Debit	aasb1060:Depreciation
3	Occupancy Expenses	Concept (Monetary)	For Period	Debit	aasb1060:OccupancyExpenses
4	Administrative Expenses	Concept (Monetary)	For Period	Debit	aasb1060:AdministrativeExpenses
5	Research and Development Expenses	Concept (Monetary)	For Period	Debit	aasb1060:ResearchAndDevelopmentExpenses
6	Expenses of Restructuring Activities	Concept (Monetary)	For Period	Debit	aasb1060:ExpensesOfRestructuringActivities
7	Employee Benefits	Concept (Monetary)	For Period	Debit	aasb1060:EmployeeBenefits
8	Advertising Costs	Concept (Monetary)	For Period	Debit	aasb1060:AdvertisingCosts
9	Other Operating Expenses by Function	Concept (Monetary)	For Period	Debit	aasb1060:OtherOperatingExpensesByFunction
10	Operating Expenses Excluding Cost of Sales	Concept (Monetary)	For Period	Debit	aasb1060:OperatingExpensesExcludingCostOfSales

Business Rules for Disclosure: Controlled Natural Language

Rules for disclosure: disclosures:OperatingExpensesExclusingCostOfSalesRollUp 
This disclosure:

   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: aasb1060:OperatingExpensesExcludingCostOfSales

Business Rules for Disclosure: Machine-Readable

From	Arcrole (predicate)	To
cm:Thing	cm-arcroles:class-equivalentClass	disclosures:OperatingExpensesExclusingCostOfSalesRollUp
disclosures:OperatingExpensesExclusingCostOfSalesRollUp	drules-arcroles:disclosure-hasConceptArrangementPattern	cm:RollUp
cm:RollUp	drules-arcroles:conceptArrangementPattern-requiresConcept	aasb1060:OperatingExpensesExcludingCostOfSales

Exemplars Available for Disclosure: Machine-Readable

Entity Name and Text Block or Detailed Disclosure

Visual example

http://xbrlsite.azurewebsites.net/2020/reporting-scheme/nfp/draft/evidence-package/contents/Rendering-N8-RE132.html

Example