Disclosure Information: Operating Leases, Income Statement [Hierarchy]
   
Label: Operating Leases, Income Statement [Hierarchy]
Name: OperatingLeasesIncomeStatementHierarchy
Parent Topic: LeasesOperating
Documentation: Disclosure of information appearing on income statement for operating leases.
Commentary:
Level: Detail
Concept arrangement pattern: [Hierarchy]
Completion state: WIP
Status:
Templates:
Exemplars: Example
Taxonomy Network: https://fasb.org/us-gaap/role/disclosure/Leases
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Operating Leases, Income Statement [Hierarchy] Abstract us-gaap:OperatingLeasesIncomeStatementAbstract
2 Operating Leases, Income Statement, Initial Direct Costs Concept (Monetary) For Period Debit us-gaap:OperatingLeasesIncomeStatementInitialDirectCosts
3 Operating Leases, Income Statement, Depreciation Expense on Property Subject to or Held-for-lease Concept (Monetary) For Period Debit us-gaap:OperatingLeasesIncomeStatementDepreciationExpenseOnPropertySubjectToOrHeldForLease
4 Operating Leases, Income Statement, Carrying Amount at Lease Inception Exceeds Fair Value Concept (Monetary) For Period Debit us-gaap:OperatingLeasesIncomeStatementCarryingAmountAtLeaseInceptionExceedsFairValue
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:OperatingLeasesIncomeStatementHierarchy 
This disclosure:

   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-subClass disclosures:OperatingLeasesIncomeStatementHierarchy
disclosures:OperatingLeasesIncomeStatementHierarchy drules-arcroles:disclosure-hasConceptArrangementPattern cm:Hierarchy
Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Visual example
Example

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Last updated: 5/12/2021 3:20:56 PM

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