Reporting Checklist Rules

Machine-Readable XBRL
# From Arcrole (predicate) To Comment
1 cm:Thing cm-arcroles:class-equivalentClass cm:FinancialReport General purpose financial report created under US GAAP. Strict, best practices.
2 cm:FinancialReport drules-arcroles:financialReport-requiresDisclosure disclosures:DocumentAndEntityInformation A financial report REQUIRES document information (per SEC EFM rules).
3 cm:FinancialReport drules-arcroles:financialReport-requiresDisclosure disclosures:BalanceSheet A financial report REQUIRES a balance sheet.
4 cm:FinancialReport drules-arcroles:financialReport-requiresDisclosure disclosures:IncomeStatement A financial report REQUIRES an income statement.
5 cm:FinancialReport drules-arcroles:financialReport-requiresDisclosure disclosures:StatementOfComprehensiveIncome A financial report REQUIRES a statement of comprehensive income.
6 cm:FinancialReport drules-arcroles:financialReport-requiresDisclosure disclosures:CashFlowStatement A financial report REQUIRES a cash flow statement.
7 cm:FinancialReport drules-arcroles:financialReport-requiresDisclosure disclosures:StatementOfChangesInEquity A financial report REQUIRES a statement of changes in equity.
8 cm:FinancialReport drules-arcroles:financialReport-requiresDisclosure disclosures:NatureOfOperations A financial report REQUIRES nature of operations to be disclosed. (strict)
9 cm:FinancialReport drules-arcroles:financialReport-requiresDisclosure disclosures:BasisOfReporting A financial report REQUIRES the basis of reporting to be disclosed.
10 cm:FinancialReport drules-arcroles:financialReport-requiresDisclosure disclosures:SignificantAccountingPolicies A financial report REQUIRES significant accounting policies to be disclosed.
11 cm:FinancialReport drules-arcroles:financialReport-requiresDisclosure disclosures:RevenueRecognitionPolicy A financial report REQUIRES the revenue recognition policy to be disclosed.
12 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:InventoryNet IF inventory is reported; THEN the components of inventory disclosure is REQUIRED.
13 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:LongTermDebtInstruments IF inventory is reported; THEN the components of inventory disclosure is REQUIRED.
14 us-gaap:InventoryNet drules-arcroles:reportingLineItem-requiresDisclosure disclosures:InventoryNetRollUp IF inventory is reported; THEN the components of inventory disclosure is REQUIRED.
15 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:PropertyPlantAndEquipmentNet IF property, plant and equipment is reported; THEN the components of property, plant and equipment disclosure is REQUIRED.
16 us-gaap:PropertyPlantAndEquipmentNet drules-arcroles:reportingLineItem-requiresDisclosure disclosures:PropertyPlantAndEquipmentNetByTypeRollUp IF property, plant and equipment is reported; THEN the components of property, plant and equipment disclosure is REQUIRED.
17 disclosures:PropertyPlantAndEquipmentNetByTypeRollUp drules-arcroles:disclosure-allowedAlternativeDisclosure disclosures:PropertyPlantAndEquipmentNetByType2 A PropertyPlantAndEquipmentNetByType2 is an ALTERNATIVE to a PropertyPlantAndEquipmentNetByTypeRollUp disclosure.
18 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:FiniteLivedIntangibleAssetsNet IF finite-lived intangiable assets is reported; THEN components of finite-lived intangible assets disclosure is REQUIRED.
19 us-gaap:FiniteLivedIntangibleAssetsNet drules-arcroles:reportingLineItem-requiresDisclosure disclosures:FiniteLivedIntangibleAssetsNetRollUp IF finite-lived intangiable assets is reported; THEN components of finite-lived intangible assets disclosure is REQUIRED.
20 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:FiniteLivedIntangibleAssetsFutureAmortizationExpenseRollUp Possible disclosure
21 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:IndefiniteLivedIntangibleAssetsExcludingGoodwill IF indefinite-lived intangible assets is reported; THEN components of indefinite-lived intangible assets disclosure is REQUIRED.
22 us-gaap:IndefiniteLivedIntangibleAssetsExcludingGoodwill drules-arcroles:reportingLineItem-requiresDisclosure disclosures:IndefinitelivedIntangibleAssets IF indefinite-lived intangible assets is reported; THEN components of indefinite-lived intangible assets disclosure is REQUIRED.
23 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:Goodwill IF goodwill is reported; THEN a goodwill roll forward disclosure is REQUIRED.
24 us-gaap:Goodwill drules-arcroles:reportingLineItem-requiresDisclosure disclosures:GoodwillRollForward IF a deferred tax asset (liability) is reported; THEN a deferred tax assets (liabilities) disclosure is REQUIRED.
25 disclosures:LongTermDebtInstruments drules-arcroles:disclosure-allowedAlternativeDisclosure disclosures:LongTermDebtInstrumentsRollUp Alternative disclosure which is a RollUp
26 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:DeferredTaxAssetsLiabilitiesNet IF a deferred tax asset (liability) is reported; THEN a deferred tax assets (liabilities) disclosure is REQUIRED.
27 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:IncomeTaxExpenseBenefit IF income tax expense is reported; THEN reconciliation of statutory to effective rate disclosure is REQUIRED.
28 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign IF income tax expense foreign is reported; THEN income before tax domestic/foreign REQUIRED.
29 us-gaap:DeferredTaxAssetsLiabilitiesNet drules-arcroles:reportingLineItem-requiresDisclosure disclosures:DeferredTaxAssetsAndLiabilities IF a deferred tax asset (liability) is reported; THEN a deferred tax assets (liabilities) disclosure is REQUIRED.
30 us-gaap:IncomeTaxExpenseBenefit drules-arcroles:reportingLineItem-requiresDisclosure disclosures:EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationRollUp IF income tax expense is reported; THEN reconciliation of statutory to effective rate disclosure is REQUIRED.
31 us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign drules-arcroles:reportingLineItem-requiresDisclosure disclosures:IncomebeforeIncomeTaxDomesticAndForeign IF income tax expense foreign is reported; THEN income tax by taxing juridiction disclosure is REQUIRED.
32 us-gaap:IncomeTaxExpenseBenefit drules-arcroles:reportingLineItem-requiresDisclosure disclosures:IncomeTaxExpenseBenefitDetails IF income tax expense is reported; THEN income tax details disclosure is REQUIRED.
33 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:UnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward Possible disclosure
34 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:RestructuringReserve IF restructuring reserve is reported; THEN restructuring reserve by type of cost disclosure is REQUIRED.
35 us-gaap:RestructuringReserve drules-arcroles:reportingLineItem-requiresDisclosure disclosures:RestructuringReserveByTypeOfCost IF restructuring reserve is reported; THEN restructuring reserve by type of cost disclosure is REQUIRED.
36 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:RestructuringReserveRollForward Alternative disclosure which is a Roll Forward with NO Axis
37 disclosures:RestructuringChargesRollUp drules-arcroles:disclosure-allowedAlternativeDisclosure disclosures:RestructuringAndRelatedCostHierarchy Alternative disclosure which is a Hierarchy
38 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax IF accumulated other comprehensive income is reported; THEN accumulated other comprehensive income roll forward disclosure is REQUIRED.
39 us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax drules-arcroles:reportingLineItem-requiresDisclosure disclosures:AccumulatedOtherComprehensiveIncomeLoss IF accumulated other comprehensive income is reported; THEN accumulated other comprehensive income roll forward disclosure is REQUIRED.
40 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:CapitalLeasesFutureMinimumPaymentsPresentValueOfNetMinimumPaymentsRollUp Possible disclosure
41 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:OperatingLeasesFutureMinimumPaymentsDueRollUp Possible disclosure
42 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:GeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryDisclosure Possible disclosure
43 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:RevenuefromExternalCustomersAttributedToForeignCountriesByGeographicArea Possible disclosure
44 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:OtherNonoperatingIncomeExpense Possible disclosure
45 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:SharebasedCompensationRestrictedStockUnitsAwardActivityWeightedAveragePrice Possible disclosure
46 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:Assets IF assets is reported; THEN an assets roll up is required.
47 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:LiabilitiesAndStockholdersEquity IF liabilities and equity is reported; THEN an liabilities and equity roll up is required.
48 us-gaap:Assets drules-arcroles:reportingLineItem-requiresDisclosure disclosures:AssetsRollUp IF assets is reported; THEN an assets roll up is required.
49 us-gaap:LiabilitiesAndStockholdersEquity drules-arcroles:reportingLineItem-requiresDisclosure disclosures:LiabilitiesAndEquityRollUp IF liabilities and equity is reported; THEN an liabilities and equity roll up is required.
50 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:BalanceSheetParenthetical Added
51 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:IncomeStatementParenthetical Added
52 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:InventoryDisclosure Added
53 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:PropertyPlantAndEquipmentDisclosure Added
54 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:RestructuringAndRelatedActivitiesDisclosure Added
55 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:DeferredRevenueDisclosure Added
56 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:CommitmentsDisclosure Added
57 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:ContingenciesDisclosure Added
58 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:DebtDisclosure Added
59 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:ComprehensiveIncomeLossNote Added
60 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:CompensationAndEmployeeBenefitPlans Added
61 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:IncomeTaxDisclosure Added
62 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:EarningsPerShareDisclosures Added
63 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:QuarterlyFinancialInformation Added
64 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:LeasesOfLesseeDisclosure Added
65 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:Derivative Added
66 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:FairValueMeasurementsOther Added
67 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:UncategorizedInformation Added
68 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:GeographicAreasRevenuesfromExternalCustomers Added
69 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:OtherNonoperatingIncomeAndExpenseDisclosure Added
70 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:InvestmentsInDebtAndEquityInstrumentsCashAndCashEquivalentsUnrealizedAndRealizedGainsLosses Added
71 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:MergersAcquisitionsAndDispositionsDisclosures Added
72 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:EmployeeStockOwnershipPlanESOPDisclosures
73 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:GoodwillDisclosure Added
74 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:RestructuringChargesRollUp Issue
75 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:StockholdersEquityNoteDisclosure Added
76 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:EarningsPerShareDisclosuresHierarchy Added for Microsoft
77 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:IntangibleAssetsDisclosure Added
78 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:DividendsDeclaredSummaryHierarchy Added for Microsoft
79 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:SegmentReportingDisclosure
80 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:WeightedAverageSharesSummaryBasicAndDilutedHierarchy Added for Microsoft
81 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:StatementOfComprehensiveIncomeParenthetical Added for Microsoft
82 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:CashAndCashEquivalentsSummaryRollForward Added for Microsoft
83 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:UseOfEstimatesPolicy Added
84 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:ForeignCurrencyPolicy Added
85 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:CostOfSalesPolicy Added
86 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:ProductWarrantyPolicy Added
87 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:ResearchDevelopmentAndComputerSoftwarePolicy Added
88 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:ShareBasedCompensationOptionAndIncentivePlansPolicy Added
89 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:IncomeTaxesPolicy Added
90 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:FairValueOfFinancialInstrumentsPolicy Added
91 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:InvestmentsPolicy Added
92 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:DerivativesPolicy Added
93 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:TradeAndOtherAccountsReceivablePolicy Added
94 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:InventoryPolicy Added
95 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:PropertyPlantAndEquipmentPolicy Added
96 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:GoodwillPolicy Added
97 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:FiniteLivedIntangibleAssetsPolicy Added
98 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:NewAccountingPronouncementsPolicy Added
99 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:EarningsPerSharePolicy Added
100 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:SegmentReportingPolicy Added
101 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:ValuationAllowancesAndReservesBalanceRollForward Added
102 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:NewAccountingPronouncementOrChangeInAccountingPrincipleCurrentPeriodDisclosuresHierarchy Added
103 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:NewAccountingPronouncementEffectOnBalanceSheetHierarchy Added
104 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:NetIncomeAvailableToCommonShareholdersHierarchy Added
105 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:WeightedAverageNumberOfSharesOutstandingDilutedRollUp Added
106 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:EarningsPerShareBasicAndDilutedHierarchy Added
107 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:BusinessAcquisitionsByAcquisitionRollUp Added
108 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:FiniteLivedIntangibleAssetsAcquiredasPartOfBusinessCombinationRollUp Added
109 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:BusinessAcquisitionProFormaInformation Added
110 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:FiniteLivedIntangibleAssetsAcquiredByMajorClassRollUp Added
111 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:LongTermDebtMaturities Added
112 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:DeferredRevenueBySegmentHierarchy Added
113 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:CommonStockOutstandingRollForward Added
114 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:ShareRepurchasesHierarchy Added
115 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:DividendsDeclaredHierarchy Added
116 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:CompensationCostForSharebasedPaymentArrangementsAllocationOfSharebasedCompensationCostsByPlan Added
117 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:AssumptionsUsedInExtimatingFairValueOfStockAwardGrants Added
118 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:SharebasedCompensationArrangementsBySharebasedPaymentAward Added
119 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:SharebasedCompensationArrangementsBySharebasedPaymentAwardInfo Added
120 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:EmployeePurchasedSharesHierarchy Added
121 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:ReconciliationOfRevenuefromSegmentsToConsolidated Added
122 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:ReconciliationOfOperatingProfitLossfromSegmentsToConsolidated Added
123 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:CorporateAndOtherOperatingIncomeLossActivity Added
124 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:RevenuefromExternalCustomersByProductsAndServices Added
125 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:QuarterlyFinancialInformationHierarchy Added
126 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:QuarterlyFinancialInformationExplanatoryDisclosureHierarchy Added
127 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:FairValueOfAssetsAndLiabilitiesMeasuredOnRecurringBasis Added
128 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:ReconciliationOfAssetsMeasuredAtFairValueOnRecurringBasisToBalanceSheetPresentation Added
129 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:DerivativeInstrumentsInStatementOfFinancialPositionFairValue Added
130 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:DerivativeInstrumentsInStatementOfFinancialPositionFairValueLiabilities Added
131 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:GainsLossesOnDerivativeInstruments Added
132 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:RealizedGainLossonInvestments Added
133 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:InvestmentsClassifiedByContractualMaturityDate Added
134 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:InvestmentsClassifiedByContractualMaturityDateEstimatedFairValue Added

*

CC0
To the extent possible under law, the person who associated CC0 with this work has waived all copyright and related or neighboring rights to this work.