Disclosure Information: Reconciliation of Operating Profit (Loss) from Segments to Consolidated, by Reportable Segment [Hierarchy] |
Label: | Reconciliation of Operating Profit (Loss) from Segments to Consolidated, by Reportable Segment [Hierarchy] |
Name: | ReconciliationOfOperatingProfitLossfromSegmentsToConsolidated |
Parent Topic: | SegmentReporting |
Documentation: | Disclosure of all significant reconciling items in the reconciliation of total profit or loss from reportable segments, to the entity's consolidated income before income taxes, extraordinary items, and discontinued operations. |
Commentary: | This disclosure uses a specific [Table] for information which is very similar to two other [Table]s (reconciliation of assets and reconciliation of operating income, reconciliation of other items). Yet the [Table] Statement [Table] is used on all three primary financial statements. Why is this not done consistently in both places? |
Level: | Detail |
Concept arrangement pattern: | [Hierarchy] |
Completion state: | WIP |
Status: | QUESTION |
Templates: | |
Exemplars: | Example |
Taxonomy Network: | http://fasb.org/us-gaap/role/disclosure/SegmentReporting |
Line | Label | Object Class (Data type) | Period Type | Balance | Report Element Name |
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1 | Reconciliation of Operating Profit (Loss) from Segments to Consolidated, by Reportable Segment [Table] | Table | us-gaap:ReconciliationOfOperatingProfitLossFromSegmentsToConsolidatedTable | ||
2 | Consolidation Items [Axis] | Axis | us-gaap:ConsolidationItemsAxis | ||
3 | Consolidation Items [Domain] | Member | us-gaap:ConsolidationItemsDomain | ||
4 | Operating Segments [Member] | Member | us-gaap:OperatingSegmentsMember | ||
5 | Intersegment Eliminations [Member] | Member | us-gaap:IntersegmentEliminationMember | ||
6 | Segment Reconciling Items [Member] | Member | us-gaap:MaterialReconcilingItemsMember | ||
7 | Corporate, Non-Segment [Member] | Member | us-gaap:CorporateNonSegmentMember | ||
8 | Reportable Geographical Components [Member] | Member | us-gaap:ReportableGeographicalComponentsMember | ||
9 | Geography Eliminations [Member] | Member | us-gaap:GeographyEliminationsMember | ||
10 | Segments [Axis] | Axis | us-gaap:StatementBusinessSegmentsAxis | ||
11 | Segments [Domain] | Member | us-gaap:SegmentDomain | ||
12 | Other Segments [Member] | Member | us-gaap:AllOtherSegmentsMember | ||
13 | Corporate Segment [Member] | Member | us-gaap:CorporateMember | ||
14 | Corporate and Other [Member] | Member | us-gaap:CorporateAndOtherMember | ||
15 | Subsegments [Axis] | Axis | us-gaap:SubsegmentsAxis | ||
16 | Subsegments [Domain] | Member | us-gaap:SubsegmentsDomain | ||
17 | Subsegments Consolidation Items [Axis] | Axis | us-gaap:SubsegmentsConsolidationItemsAxis | ||
18 | Subsegments Consolidation Items [Domain] | Member | us-gaap:SubsegmentsConsolidationItemsDomain | ||
19 | Reportable Subsegments [Member] | Member | us-gaap:ReportableSubsegmentsMember | ||
20 | Intersubsegment Eliminations [Member] | Member | us-gaap:IntersubsegmentEliminationsMember | ||
21 | Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items] | LineItems | us-gaap:SegmentReportingReconcilingItemForOperatingProfitLossFromSegmentToConsolidatedLineItems | ||
22 | Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Hierarchy] | Abstract | added:SegmentReportingReconcilingItemForOperatingProfitLossFromSegmentToConsolidatedHierarchy | ||
23 | Income (Loss) from Continuing Operations before Income Taxes, Extraordinary Items, Noncontrolling Interest | Concept (Monetary) | For Period | Credit | us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest |
Business Rules for Disclosure: Controlled Natural Language |
Rules for disclosure: disclosures:ReconciliationOfOperatingProfitLossfromSegmentsToConsolidated 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:ReconciliationOfOperatingProfitLossFromSegmentsToConsolidatedTextBlock |
Business Rules for Disclosure: Machine-Readable |
From | Arcrole (predicate) | To |
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cm:Thing | cm-arcroles:class-subClass | disclosures:ReconciliationOfOperatingProfitLossfromSegmentsToConsolidated |
disclosures:ReconciliationOfOperatingProfitLossfromSegmentsToConsolidated | drules-arcroles:disclosure-equivalentTextblock | us-gaap:ReconciliationOfOperatingProfitLossFromSegmentsToConsolidatedTextBlock |
disclosures:ReconciliationOfOperatingProfitLossfromSegmentsToConsolidated | drules-arcroles:disclosure-hasConceptArrangementPattern | cm:Hierarchy |
Exemplars Available for Disclosure: Machine-Readable |
Entity Name and Text Block or Detailed Disclosure | CATERPILLAR INC | CHEVRON CORP | DUPONT E I DE NEMOURS & CO | INTERNATIONAL BUSINESS MACHINES CORP | Merck & Co. Inc. | MICROSOFT CORP | VERIZON COMMUNICATIONS INC | |
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Visual example |
Example |
Last updated: 5/12/2021 3:19:20 PM