Disclosure Information: Statement of Functional Expenses
   
Label: Statement of Functional Expenses
Name: StatementOfFunctionalExpenses
Parent Topic: StatementOfActivities
Documentation: Economic entity statement of functional expenses.
Commentary:
Level: Statement
Concept arrangement pattern: [Roll Up]
Completion state: Done
Status: OK
Templates: Statement of Functional Expenses |
Exemplars: Example
Taxonomy Network: http://accounting.auditchain.finance/nfp/role/level4/StatementOfFunctionalExpenses
Model structure: XBRL Presentation | Machine Readable XML Infoset | Human Readable
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Statement of Functional Expenses [Table] Table nfp:StatementOfFunctionalExpensesTable
2 Category [Axis] Axis nfp:CategoryAxis
3 All Categories [Member] Member nfp:AllCategoriesMember
4 Program Services [Member] Member nfp:ProgramServicesMember
5 Supporting Services, Management and General [Member] Member nfp:SupportingServicesManagementAndGeneralMember
6 Supporting Services, Fundraising[Member] Member nfp:SupportingServicesFundraisingMember
7 Statement of Functional Expenses [Line Items] LineItems nfp:StatementOfFunctionalExpensesLineItems
8 Functional Expenses [Roll Up] Abstract nfp:FunctionalExpensesRollUp
9 Salaries and Related Functional Expenses [Roll Up] Abstract nfp:SalariesAndRelatedFunctionalExpensesRollUp
10 Salaries Concept (Monetary) For Period Debit nfp:Salaries
11 Payroll Taxes and Benefits Concept (Monetary) For Period Debit nfp:PayrollTaxesAndBenefits
12 Salaries and Related Functional Expenses Concept (Monetary) For Period Debit nfp:SalariesAndRelatedFunctionalExpenses
13 Other Functional Expenses [Roll Up] Abstract nfp:OtherFunctionalExpensesRollUp
14 Communications Concept (Monetary) For Period Debit nfp:Communications
15 Contract Services Concept (Monetary) For Period Debit nfp:ContractServices
16 Insurance Concept (Monetary) For Period Debit nfp:Insurance
17 Maintenance Concept (Monetary) For Period Debit nfp:Maintenance
18 Occupancy Concept (Monetary) For Period Debit nfp:Occupancy
19 Office Supplies Concept (Monetary) For Period Debit nfp:OfficeSupplies
20 Professional Fees Concept (Monetary) For Period Debit nfp:ProfessionalFees
21 Travel and Meetings Concept (Monetary) For Period Debit nfp:TravelAndMeetings
22 Other Functional Expenses Concept (Monetary) For Period Debit nfp:OtherFunctionalExpenses
23 Expenses Concept (Monetary) For Period Debit nfp:Expenses
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:StatementOfFunctionalExpenses 
This disclosure:

   - MUST be represented as using the Hypercube: nfp:StatementOfFunctionalExpensesTable
   - MUST include the Axis/Dimension: nfp:CategoryAxis
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: nfp:Expenses
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-equivalentClass disclosures:StatementOfFunctionalExpenses
disclosures:StatementOfFunctionalExpenses drules-arcroles:disclosure-requiresHypercube nfp:StatementOfFunctionalExpensesTable
disclosures:StatementOfFunctionalExpenses drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollUp
cm:RollUp drules-arcroles:conceptArrangementPattern-requiresConcept nfp:Expenses
disclosures:StatementOfFunctionalExpenses drules-arcroles:disclosure-requiresAxis nfp:CategoryAxis
Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Entity 1 |
Visual example
http://xbrlsite.azurewebsites.net/2020/reporting-scheme/nfp/draft/evidence-package/contents/Rendering-N6-RE99.html
Example

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Last updated: 4/30/2021 3:37:12 PM

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