Disclosure Information: Defined Benefit Plan, Allocation of Plan Assets [Hierarchy]
   
Label: Defined Benefit Plan, Allocation of Plan Assets [Hierarchy]
Name: AllocationOfPlanAssets
Parent Topic: PostEmploymentButPreRetirementCosts
Documentation: Disclosure of the major categories of plan assets of pension plans and/or other employee benefit plans.
Commentary: BASE2
Level: Detail
Concept arrangement pattern: [Level 3 Text Block]
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:AllocationOfPlanAssets 
This disclosure:

   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES total/balance/restated concept: us-gaap:DefinedBenefitPlanPlanAssetsTargetAllocationPercentage
   - MUST be represented as using the Level 3 Disclosure [Text Block]: us-gaap:ScheduleOfAllocationOfPlanAssetsTableTextBlock
   - OFTEN (not always) contains Level 4 Disclosure Detail concept: us-gaap:DefinedBenefitPlanFairValueOfPlanAssets
   - OFTEN (not always) contains Level 4 Disclosure Detail concept: us-gaap:DefinedBenefitPlanWeightedAverageAssetAllocations

Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-subClass disclosures:AllocationOfPlanAssets
disclosures:AllocationOfPlanAssets drules-arcroles:disclosure-hasConceptArrangementPattern cm:Hierarchy
disclosures:AllocationOfPlanAssets drules-arcroles:disclosure-equivalentTextblock us-gaap:ScheduleOfAllocationOfPlanAssetsTableTextBlock
cm:Hierarchy drules-arcroles:conceptArrangementPattern-requiresConcept us-gaap:DefinedBenefitPlanPlanAssetsTargetAllocationPercentage
disclosures:AllocationOfPlanAssets drules-arcroles:disclosure-oftenContainsConcept us-gaap:DefinedBenefitPlanFairValueOfPlanAssets
disclosures:AllocationOfPlanAssets drules-arcroles:disclosure-oftenContainsConcept us-gaap:DefinedBenefitPlanWeightedAverageAssetAllocations

Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
3M CO | AT&T INC. | BOEING CO | CATERPILLAR INC | CHEVRON CORP | DUPONT E I DE NEMOURS & CO | GENERAL ELECTRIC CO | INTEL CORP | INTERNATIONAL BUSINESS MACHINES CORP | JOHNSON & JOHNSON | JPMORGAN CHASE & CO | Merck & Co. Inc. | PFIZER INC | TRAVELERS COMPANIES, INC. | 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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