Disclosure Information: Income Tax Contingency, Unrecognized Tax Benefits [Roll Forward]
   
Label: Income Tax Contingency, Unrecognized Tax Benefits [Roll Forward]
Name: IncomeTaxContingency
Parent Topic: IncomeTaxes
Documentation: Disclosure of amounts of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other types of income tax contingencies, and a reconciliation of the changes in unrecognized tax benefits.
Commentary: BASE3
Level: Detail
Concept arrangement pattern: [Roll Forward]
Completion state: Completed
Status: Test set
Templates:
Exemplars: Example
Taxonomy Network: http://fasb.org/us-gaap/role/disclosure/IncomeTaxes
Line Label Object Class (Data type) Period Type Balance Report Element Name
1 Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward] Abstract us-gaap:ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward
2 Balance at the beginning of the year Concept (Monetary) As Of Credit us-gaap:UnrecognizedTaxBenefits
3 Increases for current year tax positions Concept (Monetary) For Period Credit us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions
4 Increases for prior year tax positions Concept (Monetary) For Period Credit us-gaap:UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions
5 Decreases in prior year tax positions Concept (Monetary) For Period Debit us-gaap:UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions
6 Settlements with taxing authorities Concept (Monetary) For Period Debit us-gaap:UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities
7 Balance at the end of the year Concept (Monetary) As Of Credit us-gaap:UnrecognizedTaxBenefits
Business Rules for Disclosure: Controlled Natural Language 
Rules for disclosure: disclosures:IncomeTaxContingency 
This disclosure:

   - MUST be represented as the Concept Arrangement Pattern: cm:RollForward
      - cm:RollForward REQUIRES balance/instant concept: us-gaap:UnrecognizedTaxBenefits
   - MUST be represented as using the Level 3 Disclosure [Text Block]: us-gaap:SummaryOfIncomeTaxContingenciesTextBlock
Business Rules for Disclosure: Machine-Readable
From Arcrole (predicate) To
cm:Thing cm-arcroles:class-subClass disclosures:IncomeTaxContingency
disclosures:IncomeTaxContingency drules-arcroles:disclosure-equivalentTextblock us-gaap:SummaryOfIncomeTaxContingenciesTextBlock
disclosures:IncomeTaxContingency drules-arcroles:disclosure-hasConceptArrangementPattern cm:RollForward
cm:RollForward drules-arcroles:conceptArrangementPattern-requiresConcept us-gaap:UnrecognizedTaxBenefits
Exemplars Available for Disclosure: Machine-Readable
Entity Name and Text Block or Detailed Disclosure
3M CO | CHEVRON CORP | COCA COLA CO | DUPONT E I DE NEMOURS & CO | INTERNATIONAL BUSINESS MACHINES CORP | JOHNSON & JOHNSON | JPMORGAN CHASE & CO | MICROSOFT CORP | NIKE INC | TRAVELERS COMPANIES, INC. | UNITED TECHNOLOGIES CORP /DE/ | VERIZON COMMUNICATIONS INC | WAL MART STORES INC | WALT DISNEY CO/ | WALT DISNEY CO/ |
Visual example
Example

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Last updated: 5/12/2021 3:19:16 PM

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