Disclosure Information: Revenue Recognition Policy [Policy Text Block]
   
Label: Revenue Recognition Policy [Policy Text Block]
Name: RevenueRecognitionPolicy
Parent Topic: AccountingPolicies
Documentation: Disclosure of revenue recognition policy of an economic entity. This is a required disclosure for operating companies. This disclosure is not required for holding companies.
Commentary: BASE
Level: Detail
Concept arrangement pattern: [Level 2 Text Block]
Completion state: Completed
Status: Test set
Templates:
Exemplars: Example
Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies

Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Footnote [Abstract] Abstract added:FootnoteAbstract
2 Revenue Recognition, Policy [Policy Text Block] Concept (Text Block (HTML)) For Period us-gaap:RevenueRecognitionPolicyTextBlock

Business Rules for Disclosure: Controlled Natural Language
Rules for disclosure: disclosures:RevenueRecognitionPolicy 
This disclosure:

   - MUST be represented as the Concept Arrangement Pattern: cm:Level2TextBlock
   - MUST be represented as using the Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionPolicyTextBlock
      - OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionSalesOfGoods
      - OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionSalesOfServices
      - OR alternative Level 3 Disclosure [Text Block]: us-gaap:InsurancePremiumsRevenueRecognitionPolicy
      - OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionPremiumsEarnedPolicy
      - OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionAccountingPolicyGrossAndNetRevenueDisclosure
      - OR alternative Level 3 Disclosure [Text Block]: us-gaap:GovernmentContractorsRevenueRecognitionPolicyPolicyTextBlock
      - OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionRealEstateTransactionsPolicy
      - OR alternative Level 3 Disclosure [Text Block]: us-gaap:ManagementAndInvestmentAdvisoryFeesPolicy
      - OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionLeasesOperating
      - OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionLongTermContracts
      - OR alternative Level 3 Disclosure [Text Block]: us-gaap:UtilityRevenueAndExpenseRecognitionPolicy
      - OR alternative Level 3 Disclosure [Text Block]: us-gaap:ConstructionContractorsPolicyPolicyTextBlock
      - OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionDeferredRevenue
      - OR alternative Level 3 Disclosure [Text Block]: us-gaap:RevenueRecognitionServicesRefundableFeesForServices

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-subClass disclosures:RevenueRecognitionPolicy
disclosures:RevenueRecognitionPolicy drules-arcroles:disclosure-equivalentTextblock us-gaap:RevenueRecognitionPolicyTextBlock
us-gaap:RevenueRecognitionPolicyTextBlock drules-arcroles:concept-allowedAlternativeConcept us-gaap:RevenueRecognitionSalesOfGoods
disclosures:RevenueRecognitionPolicy drules-arcroles:disclosure-hasConceptArrangementPattern cm:Level2TextBlock
us-gaap:RevenueRecognitionPolicyTextBlock drules-arcroles:concept-allowedAlternativeConcept us-gaap:RevenueRecognitionSalesOfServices
us-gaap:RevenueRecognitionPolicyTextBlock drules-arcroles:concept-allowedAlternativeConcept us-gaap:InsurancePremiumsRevenueRecognitionPolicy
us-gaap:RevenueRecognitionPolicyTextBlock drules-arcroles:concept-allowedAlternativeConcept us-gaap:RevenueRecognitionPremiumsEarnedPolicy
us-gaap:RevenueRecognitionPolicyTextBlock drules-arcroles:concept-allowedAlternativeConcept us-gaap:RevenueRecognitionAccountingPolicyGrossAndNetRevenueDisclosure
us-gaap:RevenueRecognitionPolicyTextBlock drules-arcroles:concept-allowedAlternativeConcept us-gaap:GovernmentContractorsRevenueRecognitionPolicyPolicyTextBlock
us-gaap:RevenueRecognitionPolicyTextBlock drules-arcroles:concept-allowedAlternativeConcept us-gaap:RevenueRecognitionRealEstateTransactionsPolicy
us-gaap:RevenueRecognitionPolicyTextBlock drules-arcroles:concept-allowedAlternativeConcept us-gaap:ManagementAndInvestmentAdvisoryFeesPolicy
us-gaap:RevenueRecognitionPolicyTextBlock drules-arcroles:concept-allowedAlternativeConcept us-gaap:RevenueRecognitionLeasesOperating
us-gaap:RevenueRecognitionPolicyTextBlock drules-arcroles:concept-allowedAlternativeConcept us-gaap:RevenueRecognitionLongTermContracts
us-gaap:RevenueRecognitionPolicyTextBlock drules-arcroles:concept-allowedAlternativeConcept us-gaap:UtilityRevenueAndExpenseRecognitionPolicy
us-gaap:RevenueRecognitionPolicyTextBlock drules-arcroles:concept-allowedAlternativeConcept us-gaap:ConstructionContractorsPolicyPolicyTextBlock
us-gaap:RevenueRecognitionPolicyTextBlock drules-arcroles:concept-allowedAlternativeConcept us-gaap:RevenueRecognitionServicesRefundableFeesForServices
us-gaap:RevenueRecognitionPolicyTextBlock drules-arcroles:concept-allowedAlternativeConcept us-gaap:RevenueRecognitionDeferredRevenue

Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
1 800 FLOWERS COM INC | 3D SYSTEMS CORP | 3M CO | 4th Grade Films Inc | A&C United Agriculture Developing Inc. | A123 SYSTEMS, INC. | AAR CORP | AARON'S INC | ABBOTT LABORATORIES | ABERCROMBIE & FITCH CO /DE/ | AbitibiBowater Inc. | ABM INDUSTRIES INC /DE/ | ACACIA RESEARCH CORP | ACCELERA INNOVATIONS, INC. | AccelPath, Inc. | ACCELR8 TECHNOLOGY CORP | ACCENTIA BIOPHARMACEUTICALS INC | Accenture plc | ACCENTURE SCA | ACCESS MIDSTREAM PARTNERS LP | Accretive Health, Inc. | ACCURAY INC | ACETO CORP | ACHILLION PHARMACEUTICALS INC | ACORDA THERAPEUTICS INC | Actavis, Inc. | Activision Blizzard, Inc. | ACTUANT CORP | ACUITY BRANDS INC | ACXIOM CORP | ADDVANTAGE TECHNOLOGIES GROUP INC | ADEPT TECHNOLOGY INC | ADOBE SYSTEMS INC | ADTRAN INC | ADVANCE AUTO PARTS INC | Advanced BioEnergy, LLC | ADVANCED MICRO DEVICES INC | Advaxis, Inc. | ADVENT SOFTWARE INC /DE/ | ADVISORY BOARD CO | AECOM TECHNOLOGY CORP | Aegion Corp | AEOLUS PHARMACEUTICALS, INC. | AEP INDUSTRIES INC | AEROFLEX HOLDING CORP. | AEROPOSTALE INC | AES CORP | AETNA INC /PA/ | AFC ENTERPRISES INC | AFFILIATED MANAGERS GROUP INC | AMAZON COM INC | AMERICAN EXPRESS CO | AMERISOURCEBERGEN CORP | APPLE INC | ARCHER DANIELS MIDLAND CO | AT&T INC. | BANK OF AMERICA CORP /DE/ | BEST BUY CO INC | BOEING CO | CARDINAL HEALTH INC | CATERPILLAR INC | CHEVRON CORP | Chrysler Group LLC | CHS INC | CISCO SYSTEMS, INC. | COCA COLA CO | CONOCOPHILLIPS | CORNING INC /NY | COSTCO WHOLESALE CORP /NEW | CVS CAREMARK CORP | DELTA AIR LINES INC /DE/ | DOW CHEMICAL CO /DE/ | DUPONT E I DE NEMOURS & CO | Express Scripts Holding Co. | EXXON MOBIL CORP | FEDERAL EXPRESS CORP | FORD MOTOR CO | GENERAL DYNAMICS CORP | General Motors Co | Google Inc. | HALLIBURTON CO | HCA Holdings, Inc. | HESS CORP | HEWLETT PACKARD CO | HOME DEPOT INC | HONEYWELL INTERNATIONAL INC | INGRAM MICRO INC | INTEL CORP | INTERNATIONAL BUSINESS MACHINES CORP | INTERNATIONAL PAPER CO /NEW/ | JOHNSON & JOHNSON | JOHNSON CONTROLS INC | JPMORGAN CHASE & CO | KROGER CO | LOWES COMPANIES INC | MCDONALDS CORP | MCKESSON CORP | Merck & Co. Inc. | MICROSOFT CORP | Mondelez International, Inc. | MORGAN STANLEY | PACCAR INC | PEPSICO INC | PFIZER INC | Philip Morris International Inc. | Phillips 66 | PROCTER & GAMBLE Co | PUBLIX SUPER MARKETS INC | RAYTHEON CO/ | RITE AID CORP | SAFEWAY INC | SEARS HOLDINGS CORP | SPRINT Corp | SUPERVALU INC | TARGET CORP | TECH DATA CORP | TEXAS INSTRUMENTS INC | TIME WARNER CABLE INC. | TIME WARNER INC. | TWENTY-FIRST CENTURY FOX, INC. | TYSON FOODS INC | UNITED PARCEL SERVICE INC | UNITED TECHNOLOGIES CORP /DE/ | UNITEDHEALTH GROUP INC | VALERO ENERGY CORP/TX | VERIZON COMMUNICATIONS INC | WAL MART STORES INC | WALGREEN CO | WALT DISNEY CO/ | WELLPOINT, INC |

Visual example
Example

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Last updated: 5/12/2021 3:21:04 PM

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