Reporting Checklist Rules

Machine-Readable XBRL
# From Arcrole (predicate) To Comment
1 cm:Thing cm-arcroles:class-equivalentClass cm:FinancialReport General purpose financial report created under US GAAP. Strict, best practices.
2 cm:FinancialReport drules-arcroles:financialReport-requiresDisclosure disclosures:DocumentInformation A financial report REQUIRES document information (per SEC EFM rules).
3 disclosures:DocumentInformation drules-arcroles:disclosure-allowedAlternativeDisclosure disclosures:DocumentAndEntityInformation Document information ALLOWS an alternative representation, document and entity information.
4 cm:FinancialReport drules-arcroles:financialReport-requiresDisclosure disclosures:EntityInformation A financial report REQUIRES entity information (per SEC EFM rules).
5 disclosures:EntityInformation drules-arcroles:disclosure-allowedAlternativeDisclosure disclosures:DocumentAndEntityInformation Entity information ALLOWS an alternative representation, document and entity information.
6 cm:FinancialReport drules-arcroles:financialReport-requiresDisclosure disclosures:BalanceSheet A financial report REQUIRES a balance sheet.
7 cm:FinancialReport drules-arcroles:financialReport-requiresDisclosure disclosures:IncomeStatement A financial report REQUIRES an income statement.
8 cm:FinancialReport drules-arcroles:financialReport-requiresDisclosure disclosures:StatementOfComprehensiveIncome A financial report REQUIRES a statement of comprehensive income.
9 disclosures:IncomeStatement drules-arcroles:disclosure-allowedAlternativeDisclosure disclosures:StatementOfIncomeAndComprehensiveIncome An income statement ALLOWS an alternative representation; combined statement of income and comprehensive income.
10 disclosures:StatementOfComprehensiveIncome drules-arcroles:disclosure-allowedAlternativeDisclosure disclosures:StatementOfIncomeAndComprehensiveIncome A statement of comprehensive income ALLOWS an alternative representation; combined statement of income and comprehensive income.
11 cm:FinancialReport drules-arcroles:financialReport-requiresDisclosure disclosures:CashFlowStatement A financial report REQUIRES a cash flow statement.
12 cm:FinancialReport drules-arcroles:financialReport-requiresDisclosure disclosures:StatementOfChangesInEquity A financial report REQUIRES a statement of changes in equity.
13 cm:FinancialReport drules-arcroles:financialReport-requiresDisclosure disclosures:NatureOfOperations A financial report REQUIRES nature of operations to be disclosed. (strict)
14 cm:FinancialReport drules-arcroles:financialReport-requiresDisclosure disclosures:BasisOfReporting A financial report REQUIRES the basis of reporting to be disclosed.
15 cm:FinancialReport drules-arcroles:financialReport-requiresDisclosure disclosures:SignificantAccountingPolicies A financial report REQUIRES significant accounting policies to be disclosed.
16 cm:FinancialReport drules-arcroles:financialReport-requiresDisclosure disclosures:RevenueRecognitionPolicy A financial report REQUIRES the revenue recognition policy to be disclosed.
17 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:InventoryNet IF inventory is reported; THEN the components of inventory disclosure is REQUIRED.
18 us-gaap:InventoryNet drules-arcroles:reportingLineItem-requiresDisclosure disclosures:InventoryNetRollUp IF inventory is reported; THEN the components of inventory disclosure is REQUIRED.
19 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:PropertyPlantAndEquipmentNet IF property, plant and equipment is reported; THEN the components of property, plant and equipment disclosure is REQUIRED.
20 us-gaap:PropertyPlantAndEquipmentNet drules-arcroles:reportingLineItem-requiresDisclosure disclosures:PropertyPlantAndEquipmentNetByTypeRollUp IF property, plant and equipment is reported; THEN the components of property, plant and equipment disclosure is REQUIRED.
21 us-gaap:PropertyPlantAndEquipmentNet drules-arcroles:reportingLineItem-requiresDisclosure disclosures:PropertyPlantAndEquipmentUsefulLives IF property, plant and equipment is reported; THEN the estimated useful lives of property, plant and equipment disclosure is REQUIRED.
22 disclosures:PropertyPlantAndEquipmentNetByTypeRollUp drules-arcroles:disclosure-allowedAlternativeDisclosure disclosures:PropertyPlantAndEquipmentNetByType2 A PropertyPlantAndEquipmentNetByType2 is an ALTERNATIVE to a PropertyPlantAndEquipmentNetByTypeRollUp disclosure.
23 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:FiniteLivedIntangibleAssetsNet IF finite-lived intangiable assets is reported; THEN components of finite-lived intangible assets disclosure is REQUIRED.
24 us-gaap:FiniteLivedIntangibleAssetsNet drules-arcroles:reportingLineItem-requiresDisclosure disclosures:FiniteLivedIntangibleAssetsNetRollUp IF finite-lived intangiable assets is reported; THEN components of finite-lived intangible assets disclosure is REQUIRED.
25 disclosures:FiniteLivedIntangibleAssetsNetRollUp drules-arcroles:disclosure-allowedAlternativeDisclosure disclosures:AcquiredFiniteLivedIntangibleAssetByMajorClass Alternative disclosure which is a Hierarchy; no NET amount disclosed.
26 us-gaap:FiniteLivedIntangibleAssetsNet drules-arcroles:reportingLineItem-requiresDisclosure disclosures:FiniteLivedIntangibleAssetsEstimatedUsefulLives IF finite-lived intangible assets is reported; THEN estimated useful lives of finite-lived intangible assets disclosure is REQUIRED.
27 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:FiniteLivedIntangibleAssetsFutureAmortizationExpenseRollUp Possible disclosure
28 disclosures:FiniteLivedIntangibleAssetsFutureAmortizationExpenseRollUp drules-arcroles:disclosure-allowedAlternativeDisclosure disclosures:FiniteLivedIntangibleAssetsFutureAmortizationExpenseCurrentAndFiveSucceedingFiscalYearsHierarchy Allows alternative disclosure
29 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:IndefiniteLivedIntangibleAssetsExcludingGoodwill IF indefinite-lived intangible assets is reported; THEN components of indefinite-lived intangible assets disclosure is REQUIRED.
30 us-gaap:IndefiniteLivedIntangibleAssetsExcludingGoodwill drules-arcroles:reportingLineItem-requiresDisclosure disclosures:IndefinitelivedIntangibleAssets IF indefinite-lived intangible assets is reported; THEN components of indefinite-lived intangible assets disclosure is REQUIRED.
31 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:Goodwill IF goodwill is reported; THEN a goodwill roll forward disclosure is REQUIRED.
32 us-gaap:Goodwill drules-arcroles:reportingLineItem-requiresDisclosure disclosures:GoodwillRollForward IF a deferred tax asset (liability) is reported; THEN a deferred tax assets (liabilities) disclosure is REQUIRED.
33 disclosures:GoodwillRollForward drules-arcroles:disclosure-allowedAlternativeDisclosure disclosures:Goodwill Alternative disclosure which is a Hierarchy
34 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:ProductWarrantyAccrual IF product warranty accrual is reported, THEN a roll forward of product liability warranty is REQUIRED.
35 us-gaap:ProductWarrantyAccrual drules-arcroles:reportingLineItem-requiresDisclosure disclosures:ProductWarrantyLiability IF product warranty accrual is reported, THEN a roll forward of product liability warranty is REQUIRED.
36 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:LongTermDebt IF long-term debt is reported, THEN a long-term debt maturities and debt instruments disclosures are REQUIRED.
37 us-gaap:LongTermDebt drules-arcroles:reportingLineItem-requiresDisclosure disclosures:LongTermDebtMaturities IF long-term debt is reported, THEN a long-term debt maturities disclosure is REQUIRED.
38 us-gaap:LongTermDebt drules-arcroles:reportingLineItem-requiresDisclosure disclosures:LongTermDebtInstruments IF long-term debt is reported, THEN a long-term debt instruments disclosure is REQUIRED.
39 disclosures:LongTermDebtInstruments drules-arcroles:disclosure-allowedAlternativeDisclosure disclosures:LongTermDebtInstrumentsRollUp Alternative disclosure which is a RollUp
40 disclosures:LongTermDebtMaturities drules-arcroles:disclosure-allowedAlternativeDisclosure disclosures:LongTermDebtMaturities2 A LongTermDebtMaturities2 is an ALTERNATIVE to a LongTermDebtMaturities disclosure.
41 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:DeferredTaxAssetsLiabilitiesNet IF a deferred tax asset (liability) is reported; THEN a deferred tax assets (liabilities) disclosure is REQUIRED.
42 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:IncomeTaxExpenseBenefit IF income tax expense is reported; THEN reconciliation of statutory to effective rate disclosure is REQUIRED.
43 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign IF income tax expense foreign is reported; THEN income before tax domestic/foreign REQUIRED.
44 us-gaap:DeferredTaxAssetsLiabilitiesNet drules-arcroles:reportingLineItem-requiresDisclosure disclosures:DeferredTaxAssetsAndLiabilities IF a deferred tax asset (liability) is reported; THEN a deferred tax assets (liabilities) disclosure is REQUIRED.
45 us-gaap:IncomeTaxExpenseBenefit drules-arcroles:reportingLineItem-requiresDisclosure disclosures:EffectiveIncomeTaxRateContinuingOperationsTaxRateReconciliationRollUp IF income tax expense is reported; THEN reconciliation of statutory to effective rate disclosure is REQUIRED.
46 us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign drules-arcroles:reportingLineItem-requiresDisclosure disclosures:IncomebeforeIncomeTaxDomesticAndForeign IF income tax expense foreign is reported; THEN income tax by taxing juridiction disclosure is REQUIRED.
47 us-gaap:IncomeTaxExpenseBenefit drules-arcroles:reportingLineItem-requiresDisclosure disclosures:IncomeTaxExpenseBenefitDetails IF income tax expense is reported; THEN income tax details disclosure is REQUIRED.
48 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:UnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward Possible disclosure
49 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:RestructuringReserve IF restructuring reserve is reported; THEN restructuring reserve by type of cost disclosure is REQUIRED.
50 us-gaap:RestructuringReserve drules-arcroles:reportingLineItem-requiresDisclosure disclosures:RestructuringReserveByTypeOfCost IF restructuring reserve is reported; THEN restructuring reserve by type of cost disclosure is REQUIRED.
51 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:RestructuringChargesRollUp Possible disclosure
52 disclosures:RestructuringChargesRollUp drules-arcroles:disclosure-allowedAlternativeDisclosure disclosures:RestructuringAndRelatedCostHierarchy Alternative disclosure which is a Hierarchy
53 disclosures:RestructuringReserveByTypeOfCost drules-arcroles:disclosure-allowedAlternativeDisclosure disclosures:RestructuringReserveRollForward Alternative disclosure which is a Roll Forward with NO Axis
54 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:DefinedBenefitPlanBenefitObligation IF defined benefit obligation is reported; THEN defined benefit obligation roll forward disclosure is REQUIRED.
55 us-gaap:DefinedBenefitPlanBenefitObligation drules-arcroles:reportingLineItem-requiresDisclosure disclosures:DefinedBenefitPlanBenefitObligationRollForward IF defined benefit obligation is reported; THEN defined benefit obligation roll forward disclosure is REQUIRED.
56 us-gaap:DefinedBenefitPlanBenefitObligation drules-arcroles:reportingLineItem-requiresDisclosure disclosures:DefinedBenefitPlanFairValueOfPlanAssetsRollForward IF defined benefit obligation is reported; THEN fair value of plan assets roll forward disclosure is REQUIRED.
57 us-gaap:DefinedBenefitPlanBenefitObligation drules-arcroles:reportingLineItem-requiresDisclosure disclosures:AllocationOfPlanAssets IF defined benefit obligation is reported; THEN allocation of plan assets disclosure is REQUIRED.
58 us-gaap:DefinedBenefitPlanBenefitObligation drules-arcroles:reportingLineItem-requiresDisclosure disclosures:ExpectedBenefitPayments IF defined benefit obligation is reported; THEN expected benefit payments disclosure is REQUIRED.
59 us-gaap:DefinedBenefitPlanBenefitObligation drules-arcroles:reportingLineItem-requiresDisclosure disclosures:NetBenefitCosts IF defined benefit obligation is reported; THEN net periodic benefit costs by plan disclosure is REQUIRED.
60 us-gaap:DefinedBenefitPlanBenefitObligation drules-arcroles:reportingLineItem-requiresDisclosure disclosures:AssumptionsUsed IF defined benefit obligation is reported; THEN plan assumptions used disclosure is REQUIRED.
61 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax IF accumulated other comprehensive income is reported; THEN accumulated other comprehensive income roll forward disclosure is REQUIRED.
62 us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax drules-arcroles:reportingLineItem-requiresDisclosure disclosures:AccumulatedOtherComprehensiveIncomeLoss IF accumulated other comprehensive income is reported; THEN accumulated other comprehensive income roll forward disclosure is REQUIRED.
63 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:AssetRetirementObligation IF accumulated other comprehensive income is reported; THEN accumulated other comprehensive income roll forward disclosure is REQUIRED.
64 us-gaap:AssetRetirementObligation drules-arcroles:reportingLineItem-requiresDisclosure disclosures:AssetRetirementObligationRollForwardAnalysisRollForward IF asset retirement obligation is reported; THEN asset retirement obligation roll forward disclosure is REQUIRED.
65 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:CapitalLeasesFutureMinimumPaymentsPresentValueOfNetMinimumPaymentsRollUp Possible disclosure
66 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:CapitalLeasesFutureMinimumPaymentsReceivableRollUp Possible disclosure
67 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:OperatingLeasesFutureMinimumPaymentsDueRollUp Possible disclosure
68 disclosures:OperatingLeasesFutureMinimumPaymentsDueRollUp drules-arcroles:disclosure-allowedAlternativeDisclosure disclosures:FutureMinimumRentalPaymentsForOperatingLeases Alternative disclosure which is a Hierarchy
69 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:GeographicAreasLongLivedAssetsInIndividualForeignCountriesByCountryDisclosure Possible disclosure
70 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:RevenuefromExternalCustomersAttributedToForeignCountriesByGeographicArea Possible disclosure
71 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:FairValueAssetsMeasuredonRecurringBasisUnobservableInputReconciliationCalculationRollForward Possible disclosure
72 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:AccountsNotesLoansAndFinancingReceivable Possible disclosure
73 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:AccruedLiabilities Possible disclosure
74 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:AllowanceForCreditLossesonFinancingReceivables Possible disclosure
75 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:InterestAndOtherIncomeRollUp Possible disclosure
76 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:AccountsPayableAndAccruedLiabilitiesRollUp Possible disclosure
77 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:OtherAssetsNoncurrent Possible disclosure
78 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:OtherLiabilitiesNoncurrentHierarchy Possible disclosure
79 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:StockholdersEquityNoteWarrantsOrRights Possible disclosure
80 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:OtherNonoperatingIncomeExpense Possible disclosure
81 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:SharebasedCompensationRestrictedStockUnitsAwardActivityWeightedAveragePrice Possible disclosure
82 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:SharebasedCompensationArrangementsBySharebasedPaymentAward Possible disclosure
83 cm:FinancialReport drules-arcroles:financialReport-possibleDisclosure disclosures:SharebasedPaymentAwardStockOptionsValuationAssumptions Possible disclosure; but this disclosure ONLY is required if there is a share-based compensation plan.
84 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:LiabilitiesAndStockholdersEquity IF liabilities and equity is reported; THEN an liabilities and equity roll up is required.
85 cm:FinancialReport drules-arcroles:financialReport-reportsConcept us-gaap:Assets IF assets is reported; THEN an assets roll up is required.
86 us-gaap:LiabilitiesAndStockholdersEquity drules-arcroles:reportingLineItem-requiresDisclosure disclosures:LiabilitiesAndEquityRollUp IF liabilities and equity is reported; THEN an liabilities and equity roll up is required.
87 us-gaap:Assets drules-arcroles:reportingLineItem-requiresDisclosure disclosures:AssetsRollUp IF assets is reported; THEN an assets roll up is required.
88 us-gaap:DeferredTaxAssetsLiabilitiesNet drules-arcroles:concept-allowedAlternativeConcept us-gaap:DeferredTaxAssetsNet Alternative concept.
89 us-gaap:Assets drules-arcroles:concept-allowedAlternativeConcept us-gaap:AssetsCurrent Alternative concept.

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