Disclosure Information: Defined Benefit Plan, Assumptions Used, by Plan [Hierarchy]
   
Label: Defined Benefit Plan, Assumptions Used, by Plan [Hierarchy]
Name: AssumptionsUsed
Parent Topic: PostEmploymentButPreRetirementCosts
Documentation: Disclosure of the assumptions used by pension plans and/or other employee benefit plans to determine the benefit obligation and net benefit cost.
Commentary: BASE2
Level: Detail
Concept arrangement pattern: [Hierarchy]
Completion state: Completed
Status: Test set
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
1 Defined Benefit Plans Assumptions Used, by Plan [Table] Table us-gaap:ScheduleOfDefinedBenefitPlansDisclosuresTable
2 Defined Benefit Plans and Other Postretirement Benefit Plans [Axis] Axis us-gaap:DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis
3 Defined Benefit Plan and Other Postretirement Benefit Plan [Domain] Member us-gaap:DefinedBenefitPlansDomain
4 United States Pension Plan of US Entity, Defined Benefit [Member] Member us-gaap:UnitedStatesPensionPlansOfUSEntityDefinedBenefitMember
5 Foreign Pension Plan, Defined Benefit [Member] Member us-gaap:ForeignPensionPlansDefinedBenefitMember
6 Defined Benefit Plan Disclosure [Line Items] LineItems us-gaap:DefinedBenefitPlanDisclosureLineItems
7 Defined Benefit Plan Disclosure [Hierarchy] Abstract added:DefinedBenefitPlanDisclosureHierarchy
8 Benefit Obligation [Abstract] Abstract us-gaap:DefinedBenefitPlanWeightedAverageAssumptionsUsedInCalculatingBenefitObligationAbstract
9 Discount rates Concept (Percent) As Of us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate
10 Rates of compensation increase Concept (Percent) As Of us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationRateOfCompensationIncrease
11 Periodic Benefit Cost [Abstract] Abstract us-gaap:DefinedBenefitPlanWeightedAverageAssumptionsUsedInCalculatingNetPeriodicBenefitCostAbstract
12 Discount rate Concept (Percent) For Period us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate
13 Expected long-term rate of return on plan assets Concept (Percent) For Period us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets
14 Rate of compensation increase Concept (Percent) For Period us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostRateOfCompensationIncrease
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:AssumptionsUsed 
This disclosure:

   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES total/balance/restated concept: us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate
         - OR alternative total/balance/restated concept: us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationRateOfCompensationIncrease
         - OR alternative total/balance/restated concept: us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate
         - OR alternative total/balance/restated concept: us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostRateOfCompensationIncrease
         - OR alternative total/balance/restated concept: us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets
   - MUST be represented as using the Level 3 Disclosure [Text Block]: us-gaap:ScheduleOfAssumptionsUsedTableTextBlock
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-subClass disclosures:AssumptionsUsed
disclosures:AssumptionsUsed drules-arcroles:disclosure-hasConceptArrangementPattern cm:Hierarchy
cm:Hierarchy drules-arcroles:conceptArrangementPattern-requiresConcept us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate
us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate drules-arcroles:concept-allowedAlternativeConcept us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationRateOfCompensationIncrease
us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate drules-arcroles:concept-allowedAlternativeConcept us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate
us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate drules-arcroles:concept-allowedAlternativeConcept us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostRateOfCompensationIncrease
us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingBenefitObligationDiscountRate drules-arcroles:concept-allowedAlternativeConcept us-gaap:DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets
disclosures:AssumptionsUsed drules-arcroles:disclosure-equivalentTextblock us-gaap:ScheduleOfAssumptionsUsedTableTextBlock
Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
Accenture plc | AES CORP | AES CORP | AT&T INC. | COCA COLA CO | FEDERAL EXPRESS CORP | FORD MOTOR CO | FRONTIER COMMUNICATIONS CORP | GENUINE PARTS CO | GRAINGER W W INC | HERSHEY CO | HONEYWELL INTERNATIONAL INC | HOSPIRA INC | KELLOGG CO | KROGER CO | LSI CORP | MARATHON OIL CORP | Mead Johnson Nutrition Co | METLIFE INC | MOSAIC CO | NORDSTROM INC | PACCAR INC | TARGET CORP | TIME WARNER CABLE INC. | VISA INC. | WALT DISNEY CO/ | Western Union CO | WHIRLPOOL CORP /DE/ | XEROX CORP |
Visual example
Example

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Last updated: 5/12/2021 3:19:04 PM

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