Disclosure informationOperating Expenses Roll Up

Disclosure Information: Operating Expenses Roll Up


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

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 [Roll Up]	Abstract			aasb1060:OperatingExpensesRollUp
2	Raw Materials and Consumables Used	Concept (Monetary)	For Period	Debit	aasb1060:RawMaterialsAndConsumablesUsed
3	Depreciation	Concept (Monetary)	For Period	Debit	aasb1060:Depreciation
4	Transportation Costs	Concept (Monetary)	For Period	Debit	aasb1060:TransportationCosts
5	Occupancy Expenses	Concept (Monetary)	For Period	Debit	aasb1060:OccupancyExpenses
6	Administrative Expenses	Concept (Monetary)	For Period	Debit	aasb1060:AdministrativeExpenses
7	Research and Development Expenses	Concept (Monetary)	For Period	Debit	aasb1060:ResearchAndDevelopmentExpenses
8	Employee Benefits	Concept (Monetary)	For Period	Debit	aasb1060:EmployeeBenefits
9	Advertising Costs	Concept (Monetary)	For Period	Debit	aasb1060:AdvertisingCosts
10	Other Operating Expenses by Nature	Concept (Monetary)	For Period	Debit	aasb1060:OtherOperatingExpensesByNature
11	Operating Expenses	Concept (Monetary)	For Period	Debit	aasb1060:OperatingExpenses

Business Rules for Disclosure: Controlled Natural Language

Rules for disclosure: disclosures:OperatingExpensesRollUp 
This disclosure:

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

Business Rules for Disclosure: Machine-Readable

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

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