Disclosure Information: Allowance for Credit Losses on Financing Receivables [Roll Forward] |
Label: | Allowance for Credit Losses on Financing Receivables [Roll Forward] |
Name: | AllowanceForCreditLossesonFinancingReceivables |
Parent Topic: | Receivables |
Documentation: | Disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account. |
Commentary: | BASE2 |
Level: | Detail |
Concept arrangement pattern: | [Roll Forward] |
Completion state: | WIP |
Status: | DUPLICATE |
Templates: | |
Exemplars: | Example |
Taxonomy Network: | http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers |
Line | Label | Object Class (Data type) | Period Type | Balance | Report Element Name |
---|---|---|---|---|---|
1 | Financing Receivable, Allowance for Credit Losses [Roll Forward] | Abstract | us-gaap:FinancingReceivableAllowanceForCreditLossesRollForward | ||
2 | Financing Receivable, Allowance for Credit Losses, Beginning Balance | Concept (Monetary) | As Of | Credit | us-gaap:FinancingReceivableAllowanceForCreditLosses |
3 | Financing Receivable, Allowance for Credit Losses, Period Increase (Decrease) [Roll Up] | Abstract | added:FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecreaseRollUp | ||
4 | Financing Receivable, Allowance for Credit Losses, Charge-offs | Concept (Monetary) | For Period | Debit | us-gaap:FinancingReceivableAllowanceForCreditLossesWriteOffs |
5 | Financing Receivable, Allowance for Credit Losses, Recoveries | Concept (Monetary) | For Period | Debit | us-gaap:FinancingReceivableAllowanceForCreditLossesRecoveries |
6 | Financing Receivable, Allowance for Credit Losses, Provisions | Concept (Monetary) | For Period | Credit | us-gaap:FinancingReceivableAllowanceForCreditLossesProvisions |
7 | Financing Receivable, Allowance for Credit Losses, Period Increase (Decrease), Total | Concept (Monetary) | For Period | us-gaap:FinancingReceivableAllowanceForCreditLossesPeriodIncreaseDecrease | |
8 | Financing Receivable, Allowance for Credit Losses, Ending Balance | Concept (Monetary) | As Of | Credit | us-gaap:FinancingReceivableAllowanceForCreditLosses |
Business Rules for Disclosure: Controlled Natural Language |
Rules for disclosure: disclosures:AllowanceForCreditLossesonFinancingReceivables This disclosure: - MUST be represented as the Concept Arrangement Pattern: cm:RollForward - cm:RollForward REQUIRES balance/instant concept: us-gaap:FinancingReceivableAllowanceForCreditLosses - OR alternative balance/instant concept: us-gaap:AllowanceForDoubtfulAccountsReceivable - MUST be represented as using the Level 3 Disclosure [Text Block]: us-gaap:AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock - OR alternative Level 3 Disclosure [Text Block]: us-gaap:ScheduleOfCreditLossesRelatedToFinancingReceivablesCurrentAndNoncurrentTableTextBlock |
Business Rules for Disclosure: Machine-Readable |
From | Arcrole (predicate) | To |
---|---|---|
cm:Thing | cm-arcroles:class-subClass | disclosures:AllowanceForCreditLossesonFinancingReceivables |
disclosures:AllowanceForCreditLossesonFinancingReceivables | drules-arcroles:disclosure-hasConceptArrangementPattern | cm:RollForward |
cm:RollForward | drules-arcroles:conceptArrangementPattern-requiresConcept | us-gaap:FinancingReceivableAllowanceForCreditLosses |
us-gaap:FinancingReceivableAllowanceForCreditLosses | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:AllowanceForDoubtfulAccountsReceivable |
disclosures:AllowanceForCreditLossesonFinancingReceivables | drules-arcroles:disclosure-equivalentTextblock | us-gaap:AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock |
us-gaap:AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock | drules-arcroles:concept-allowedAlternativeConcept | us-gaap:ScheduleOfCreditLossesRelatedToFinancingReceivablesCurrentAndNoncurrentTableTextBlock |
Exemplars Available for Disclosure: Machine-Readable |
Entity Name and Text Block or Detailed Disclosure | BOEING CO | CATERPILLAR INC | CISCO SYSTEMS, INC. | GENERAL ELECTRIC CO | INTERNATIONAL BUSINESS MACHINES CORP | JPMORGAN CHASE & CO | |
---|
Visual example |
Example |
Last updated: 5/12/2021 3:18:29 PM