Disclosure Information: Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets [Hierarchy]
   
Label: Accumulated Benefit Obligations in Excess of Fair Value of Plan Assets [Hierarchy]
Name: AccumulatedBenefitObligationsInExcessOfFairValueOfPlanAssets
Parent Topic: PostEmploymentButPreRetirementCosts
Documentation: Disclosure of accumulated benefit obligations and fair values of plan assets of pension plans and/or other employee benefit plans where the accumulated benefit obligation exceeds the fair value of plan assets.
Commentary: Missing [Table]
Level: Detail
Concept arrangement pattern: [Hierarchy]
Completion state: Not started
Status:
Templates:
Exemplars: Example
Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/CompensationRelatedCostsRetirementBenefits

Line Label Object Class (Data type) Period Type Balance Report Element Name

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

   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
   - MUST be represented as using the Level 3 Disclosure [Text Block]: us-gaap:ScheduleOfAccumulatedBenefitObligationsInExcessOfFairValueOfPlanAssetsTableTextBlock

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-subClass disclosures:AccumulatedBenefitObligationsInExcessOfFairValueOfPlanAssets
disclosures:AccumulatedBenefitObligationsInExcessOfFairValueOfPlanAssets drules-arcroles:disclosure-equivalentTextblock us-gaap:ScheduleOfAccumulatedBenefitObligationsInExcessOfFairValueOfPlanAssetsTableTextBlock
disclosures:AccumulatedBenefitObligationsInExcessOfFairValueOfPlanAssets drules-arcroles:disclosure-hasConceptArrangementPattern cm:Hierarchy

Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
CATERPILLAR INC | CHEVRON CORP | COCA COLA CO | EXXON MOBIL CORP | GENERAL ELECTRIC CO | INTERNATIONAL BUSINESS MACHINES CORP | VERIZON COMMUNICATIONS INC | VISA INC. |

Visual example
Example

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Last updated: 5/12/2021 3:19:03 PM

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