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: https://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

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Last updated: 5/12/2021 3:18:29 PM

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