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•	Section 1: Revenue from Contracts with Customers disclosure examples

◦	Example 1—Disclosure of Disaggregated Revenue

◦	Example 2—Disclosure of Contract Asset and Liability

◦	Example 3a—Disclosure of Transaction Price Allocated to the Remaining Performance Obligations—Defined End Point

◦	Example 3b—Disclosure of Transaction Price Allocated to the Remaining Performance Obligations—Undefined End Point

◦	Example 4—Disclosure of Costs Incurred to Obtain or Fulfill a Contract

◦	Example 5—Disclosure of Cumulative Effect Recognized on Initial Application of the New Guidance

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•	Section 2: Statement of Income presentation

◦	Example 6—Revenue and Cost of Revenue in the Statement of Income Presentation—Unspecified Type of Revenue from Contracts with Customers

◦	Example 7—Revenue and Cost of Revenue in the Statement of Income Presentation—One Type of Revenue from Contracts with Customers

◦	Example 8—Revenue and Cost of Revenue in the Statement of Income Presentation—Multiple Types of Revenue from Contracts with Customers—Use of Taxonomy Members

◦	Example 9—Revenue and Cost of Revenue in the Statement of Income Presentation—Multiple Types of Revenue from Contracts with Customers —Use of Extension Members

◦	Example 10—Revenue and Cost of Revenue in the Statement of Income Presentation—Multiple Types of Revenue—Revenue from Contracts with Customers and Lease Revenue

◦	Example 11—Revenue and Cost of Revenue in the Statement of Income Presentation—Multiple Types of Revenue—Revenue from Contracts with Customers and Revenue Other than Topic 606 (Including Lease Revenue)—Combined Presentation

◦	Example 12—Revenue and Cost of Revenue in the Statement of Income Presentation—Multiple Types of Revenue—Revenue from Contracts with Customers and Revenue Other than Topic 606 (Including Lease Revenue)—Separate Presentation

◦	Example 13a—Revenue and Cost of Revenue in the Statement of Income Presentation—Financial Institution—Includes Subtotals in the Revenue Note Disclosure—Alternative 1

◦	Example 13b—Revenue and Cost of Revenue in the Statement of Income Presentation—Financial Institution—Includes Subtotals in the Revenue Note Disclosure—Alternative 2

◦	Example 14—Revenue and Cost of Revenue in the Statement of Income Presentation—Financial Institution—No Subtotals in the Revenue Note Disclosure with Further Disaggregation

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(1)	A legend for dimensions and domain members has been provided to associate with facts contained in the notes to the financial statements. Extension elements are coded using “Ex.” Legends specific to the examples are provided in Figure x.2 of each example.

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(2)	Elements that have an instant period type and elements that have a duration period type are indicated as such in Figure x.2 of each example. Instant elements have a single date context (such as December 31, 20X1), while duration elements have a starting and ending date as their context (such as January 1 to December 31, 20X1).

(3)	The XBRL report view (Figure x.3 in each example) does not include all information that may appear in an entity’s instance document. The XBRL report view is provided for illustrative purposes only.

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(4)	For elements contained in the Taxonomy, the standard label is as it appears in the Taxonomy. For extension elements, the standard label corresponds to the element name. For information about structuring extension elements, refer to the SEC EDGAR Filer Manual.

(5)	Values reported in XBRL are generally entered as positive, with the exception of certain concepts such as net income (loss) or gain (loss).

(6)	Preferred labels (Figure x.3 in each example) are the labels created and used by the company to show the line item captions in its financial statements.

(7)	The values reported using extensible lists are element names in the XBRL report view.

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•	“Revenue from Contract with Customer, Excluding Assessed Tax” (L1) is used to tag the fact value for the revenue recognized from satisfaction of performance obligations, excluding tax collected from customers. Alternatively, “Revenue from Contract with Customer, Including Assessed Tax” element may be used, if applicable.

•	“Consumer Products Segment [Member]” (ExM1), “Transportation Segment [Member]” (ExM2), and “Energy Segment [Member]” (ExM3) are created and located under “Segments [Axis]” (A1) to provide the company-specific names of the segments.

•	“Office Supplies [Member]” (ExM9), “Appliances [Member]” (ExM10), “Clothing [Member]” (ExM11), “Motorcycles [Member]” (ExM12), “Solar Panels [Member]” (ExM14), and “Power Plant [Member]” (ExM15) are created and located together with “Automobiles [Member]” (M13) under “Product and Service [Axis]” (A3) to provide the names of the company's products and services.

•	The XBRL report view has the primary line item elements in the column headings, and the member elements are the row headings due to size constraints.

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Assets and liabilities are reported on an unclassified basis, and, therefore, line item elements selected are unclassified assets and liabilities elements. Alternatively, if assets and liabilities are reported on a classified basis, “Contract with Customer, Receivable, after Allowance for Credit Loss, Current,” “Contract with Customer, Receivable, after Allowance for Credit Loss, Noncurrent,” “Contract with Customer, Asset, after Allowance for Credit Loss, Current,” “Contract with Customer, Asset, after Allowance for Credit Loss, Noncurrent,” “Contract with Customer, Liability, Current,” or “Contract with Customer, Liability, Noncurrent” elements may be used.

•	“Contract with Customer, Liability, Revenue Recognized” (L2) is used to tag the fact value for revenue recognized in the reporting period when it was previously included in the contract liability balance at the beginning of the period. It has a duration date context and is shown in the same column in Figure 2.3 as other line items for illustrative purposes only.

•	“Contract with Customer, Asset, after Allowance for Credit Loss” (L3) is used to tag the fact value for contract asset balance after allowance for credit loss.

•	“Contract with Customer, Liability” (L4) is used to tag the fact value for contract liability balance.

•	“Contract with Customer, Receivable, after Allowance for Credit Loss” (L5) is used to tag the fact value for receivable balance after allowance for credit loss.

•	Line items “Contract with Customer, Asset, after Allowance for Credit Loss” (L3), “Contract with Customer, Liability” (L4), and “Contract with Customer, Receivable, after Allowance for Credit Loss” (L5) have instant date contexts and “Contract with Customer, Liability, Revenue Recognized” (L2) has a duration date context.

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The modeling for this example uses a multiple date dimension with a date data type in a YYYY-MM-DD format; therefore, the dimension-members are restricted to date values only (2020-01-01, 2021-01-01, and so on). A multiple date dimension represents certain facts that are reported as part of the current context and also has relevant information that links those facts to other time periods. Multiple date dimension-members represent the date attribute that is reported for certain facts but is different from the contextual date or reporting date. The dimensions are classified as Multiple Date in the Dimension Uses Style Guide. See the Dimension Uses Style Guide for additional information.

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“Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]” (A6) is the multiple date dimension that is used in conjunction with line item elements to tag the fact value for the dates in which the remaining performance obligations are expected to be recognized. It is achieved by adding multiple date dimension-members with dates entered in a YYYY-MM-DD format. For example, fact value $4,800 is tagged with an appropriate line item and multiple date dimension-member (2020-01-01) created under “Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]” (A6). (2020-01-01) and (2021-01-01) multiple date dimension-members only appear in the instance document and are not be included in the extension taxonomy.

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“Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period” (L6) is used to indicate the period when the remaining performance obligations are expected to be recognized. The period is entered in a PnYnMnDTnHnMnS format. The period in conjunction with the starting date from the “Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]” (A6) convey the time band information.

•	“Revenue, Remaining Performance Obligation, Amount” (L7) is used with “Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]” (A6) domain-members to tag the fact value for the transaction price that was allocated to performance obligations that have not been recognized as revenue.

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The multiple date dimension does not allow for a default, therefore, the value for “Revenue, Remaining Performance Obligation, Amount” (L7) of $7,200 (a report-wide value) will not appear together with the values of $4,800 and $2,400 but in a separate relationship group as a default value. The values are shown together in Figure 3a.3 for illustrative purposes only. For further information about the structure, refer to the “Revenue from Contract with Customer TIG Template 03” Taxonomy Disclosure Template in the Taxonomy.

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The modeling for this example uses a multiple date dimension with a date data type in a YYYY-MM-DD format; therefore, the dimension-members are restricted to date values only (2020-01-01, 2021-01-01, and so on). A multiple date dimension represents certain facts that are reported as part of the current context and also has relevant information that links those facts to other time periods. Multiple date dimension-members represent the date attribute that is reported for certain facts but is different from the contextual date or reporting date. The dimensions are classified as Multiple Date in the Dimension Uses Style Guide. See the Dimension Uses Style Guide for additional information.

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“Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]” (A6) is the multiple date dimension that is used in conjunction with line item elements to tag the fact value for the dates in which the remaining performance obligations are expected to be recognized. It is achieved by adding multiple date dimension-members with dates entered in a YYYY-MM-DD format. For example, fact value $2,100 is tagged with an appropriate line item and multiple date dimension-member (2020-01-01) created under “Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]” (A6). (2020-01-01), (2021-01-01), and (2022-01-01) multiple date dimension-members only appear in the instance document and are not be included in the extension taxonomy.

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“Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period” (L6) is used to indicate the period when the remaining performance obligations are expected to be recognized. The period is entered in a PnYnMnDTnHnMnS format. The period in conjunction with the starting date from the “Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]” (A6) convey the time band information. However, if one of the time bands has an undefined end point (for example, “Thereafter”), “Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period” (L6) should be used for such time band with the value of “nil” for the expected timing of remaining performance obligations.

•	“Revenue, Remaining Performance Obligation, Amount” (L7) is used with “Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]” (A6) domain-members to tag the fact value for the transaction price that was allocated to performance obligations that have not been recognized as revenue.

•	The multiple date dimension does not allow for a default, therefore, the value for “Revenue, Remaining Performance Obligation, Amount” (L7) of $10,300 (a report-wide value) will

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•	“Sales Commission [Member]” (ExM41), “Migration and Testing [Member]” (ExM42), and “Software [Member]” (ExM43) are created and located under “Capitalized Contract Cost [Axis]” (A5) to provide the types of costs capitalized in obtaining or fulfilling a contract.

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•	“Difference between Revenue Guidance in Effect before and after Topic 606 [Member]” (M44) is located under “Initial Application Period Cumulative Effect Transition [Axis]” (A7) to indicate the effect from initial application of the new revenue guidance as compared with the guidance in effect before the change.

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“Revenue from Contract with Customer, Excluding Assessed Tax” (L1), “Cost of Goods and Services Sold” (L11), “Capitalized Contract Cost, Net” (L10), “Other Liabilities” (L12), “Contract with Customer, Liability” (L4), and “Retained Earnings (Accumulated Deficit)” (L13) are used to tag the fact value for the amount by which each financial statement line item is affected by the application of the new guidance as compared with the guidance that was in effect before the change.

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•	“Revenue from Contract with Customer, Excluding Assessed Tax” (L1) is used to tag the fact value for the revenue recognized from satisfaction of performance obligations, excluding tax collected from customers. Alternatively, “Revenue from Contract with Customer, Including Assessed Tax” element may be used, if applicable.

•	“Cost of Goods and Services Sold” (L11) is used to tag the fact value for the costs related to sales.

•	“Gross Profit” (L22) is used to tag the fact value for the difference between revenue and cost of revenue.

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•	“Revenue from Contract with Customer, Excluding Assessed Tax” (L1) is used to tag the fact value for the revenue recognized from satisfaction of performance obligations, excluding tax collected from customers. Alternatively, “Revenue from Contract with Customer, Including Assessed Tax” element may be used, if applicable.

•	“Cost of Goods and Services Sold” (L11) is used to tag the fact value for the costs related to the sale of products.

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An extensible list data type element is used to convey additional information about the revenue and cost of revenue values presented that are not subject to disaggregation by type of products or services in the Statement of Income. “Revenue, Product and Service [Extensible List]” (XL1) is used to tag the fact value about the type of revenue presented in the Statement of Income: revenue from sale of products. “Cost, Product and Service [Extensible List]” (XL2) is used to tag the fact value about the type of cost of goods sold presented in the Statement of Income, specifically, cost from sale of products. The value of the extensible list is the member representing the specific type of product or service.

•	“Gross Profit” (L22) is used to tag the fact value for the difference between revenue and cost of goods sold.

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•	“Revenue from Contract with Customer, Excluding Assessed Tax” (L1) is used to tag the fact value for the revenue recognized from satisfaction of performance obligations, excluding tax collected from customers. Alternatively, “Revenue from Contract with Customer, Including Assessed Tax” element may be used, if applicable.

•	“Cost, Direct Material” (L17) is used to tag the fact value for the costs related to revenue-generating activities: sale of electricity and natural gas.

•	“Electricity, US Regulated [Member]” (M16) and “Natural Gas, US Regulated [Member]” (M17) are located under “Product and Service [Axis]” (A3) to provide the types of the company's products and services. An extensible list element is not used in this example since revenue and cost of revenue are further disaggregated into various types of revenue and cost of revenue.

•	“Cost, Depreciation and Amortization” (L18) is used to tag the fact value for depreciation and amortization costs incurred by the company.

•	“Cost of Goods and Services Sold” (L11) is used to tag the fact value for the total costs related to revenue-generating activities and depreciation and amortization costs.

•	“Gross Profit” (L22) is used to tag the fact value for the difference between revenue and cost of goods sold.

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•	“Revenue from Contract with Customer, Excluding Assessed Tax” (L1) is used to tag the fact value for the revenue recognized from satisfaction of performance obligations, excluding tax collected from customers. Alternatively, “Revenue from Contract with Customer, Including Assessed Tax” element may be used, if applicable.

•	“Cost of Goods and Services Sold” (L11) is used to tag the fact value for the costs related to the sale of products or services.

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“Casino and Racing [Member]” (ExM18) and “Retail and Entertainment [Member]” (ExM22) are created and located together with “Food and Beverage [Member]” (M20) and “Occupancy [Member]” (M21) under “Product and Service [Axis]” (A3) to provide the types of the company's products and services. An extensible list element is not used in this example since revenue and cost of revenue are further disaggregated into various types of revenue and cost of revenue.

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“Casino [Member]” (M19) is only presented in the extension taxonomy as a child of extension member, “Casino and Racing [Member]” (ExM18), to indicate that the fact value tagged with the extension member partially represents revenue related to casinos sales. “Casino [Member]” (M19) is not used to tag any values in the instance document. Because there is no “Racing [Member]” in the Taxonomy, no other member is included as a child of “Casino and Racing [Member]” (ExM18). This relationship is provided in order for consumers of the data to better understand what the extension member represents. By connecting the extension member to a Taxonomy element, the relationship provides for a programmatic consumption of this type of information. However, these types of relationships may not be supported by all XBRL filing software.

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“Retail [Member]” (M23) and “Entertainment [Member]” (M24) are only presented in the extension taxonomy as children of extension member, “Retail and Entertainment [Member]” (ExM22), to indicate that the fact values tagged with the extension member represent revenue related to both retail and entertainment sales. “Retail [Member]” (M23) and “Entertainment [Member]” (M24) are not used to tag any values in the instance document. This relationship is provided in order for consumers of the data to better understand what the extension member represents. By connecting the extension member to a Taxonomy element, the relationship provides for a programmatic consumption of this type of information. However, these types of relationships may not be supported by all XBRL filing software.

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•	“Gross Profit” (L22) is used to tag the fact value for the difference between revenue and cost of revenue.

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“Revenue from Contract with Customer, Including Assessed Tax” (L14) is used to tag the fact value for the revenue recognized from satisfaction of performance obligations, including tax collected from customers. “Excise and Sales Taxes” (L21) is used to tag the fact value for the amount of tax collected from customers. Alternatively, “Revenue from Contract with Customer, Excluding Assessed Tax” element may be used if excise tax is excluded from the revenue amount.

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“Other Cost of Operating Revenue” (L38) is used to tag the fact value for the costs related to sale of products and services that exclude “Lease costs”, “Selling, general, and administrative”, and “Excise tax”. Per “Taxonomy Frequently Asked Questions” document, available on the FASB's website, Section 2, Question 2.3(b), elements with a caption “other” are intended to be used to represent the aggregation of immaterial items. “Cost of products” and “Cost of services” in this case represent all the items that are not material enough to be stated separately in the Statement of Income. “Lease costs”, “Selling, general, and administrative”, and “Excise tax” expenses are stated separately and the remainder of individually immaterial costs is presented as “Cost of products” and “Cost of services” and tagged with “Other Cost of Operating Revenue” (L38).

•	“Product [Member]” (M25) and “Service [Member]” (M26) are located under “Product and Service [Axis]” (A3) to provide the types of the company's products and services. An extensible list element is not used in this example because revenue and cost of revenue are further disaggregated into various types of revenue and cost of revenue.

•	“Sales-type Lease, Revenue” (L15) is used to tag the fact value for the revenue related to leases. Revenue generated from leases is reported and tagged separately from revenue from contracts with customers because it is not in scope under the FASB Accounting Standards Codification® Topic 606.

•	“Revenues” (L16) is used to tag the fact value for the total of revenue from contracts with customers and leases.

•	“Cost of Goods Sold, Sales-type Lease” (L19) is used to tag the fact value for the costs related to revenue generated from leases.

•	“Selling, General and Administrative Expense” (L20) is used to tag the fact values for selling, general, and administrative expenses incurred by the company.

•	“Costs and Expenses” (L23) is used to tag the fact value for the total costs and expenses.

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•	“Operating Income (Loss)” (L24) is used to tag the fact value for the difference between operating revenue and operating costs and expenses.

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1.	Statement of Income:

a.	Revenue under the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers, is combined with miscellaneous revenue under guidance other than the FASB Accounting Standards Codification® Topic 606 (“Product sales”);

b.	Revenue under the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers, is combined with lease revenue (“Transportation, storage, and other services”).

2.	Revenue note disclosure:

a.	Revenue under the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers, is presented separately;

b.	Lease revenue is combined with miscellaneous revenue under guidance other than the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers (“Non-ASC 606 revenue”).

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•	“Revenues” (L16) is used to tag the fact values for all revenue line items on the Statement of Income, including the total value, because both line items are a mixture of revenue from contracts with customers, lease revenue, and miscellaneous revenue under guidance other than the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers.

•	“Transportation, Storage, and Other Services [Member]” (ExM28) is created and located together with “Product [Member]” (M25) under “Product and Service [Axis]” (A3) to provide the types of the company's products and services. An extensible list element is not used because revenue is further disaggregated into various types of revenue.

•	“Cost of Goods and Service, Excluding Depreciation, Depletion, and Amortization” (L28) is used to tag the fact value for the costs related to sale of products and transportation, storage, and other services.

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“Other Cost and Expense, Operating” (L37) is used to tag the fact value for operating expenses incurred by the company that exclude “Depreciation and amortization” and “Selling, general, and administrative” expenses. Per “Taxonomy Frequently Asked Questions” document, available on the FASB's website, Section 2, Question 2.3(b), elements with a caption “other” are intended to be used to represent the aggregation of immaterial items. “Operating expenses” in this case represent all the items that are not individually material enough to be stated separately in the Statement of Income. “Cost of product sales”, “Depreciation and amortization”, and “Selling, general, and administrative” expenses are stated separately and the remainder of individually immaterial expenses is presented as “Operating expenses” and tagged with “Other Cost and Expense, Operating” (L37).

•	“Selling, General and Administrative Expense” (L20) is used to tag the fact value for selling, general, and administrative expenses incurred by the company.

•	“Cost, Depreciation and Amortization” (L18) is used to tag the fact value for depreciation and amortization expenses incurred by the company.

•	“Costs and Expenses” (L23) is used to tag the fact value for the total costs and expenses.

•	“Operating Income (Loss)” (L24) is used to tag the fact value for the difference between operating revenue and operating costs and expenses.

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“Revenue from Contract with Customer, Excluding Assessed Tax” (L1) is used to tag the fact values for the revenue recognized under the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers. In this example, the revenue recognized from satisfaction of performance obligations excludes tax collected from customers. Alternatively, “Revenue from Contract with Customer, Including Assessed Tax” element may be used, if applicable.

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“Pipeline Transportation [Member]” (ExM29) and “Terminalling and Storage Service [Member]” (ExM30) are created and located together with “Product [Member]” (M25) and “Service, Other [Member]” (M27) under “Product and Service [Axis]” (A3) to provide the types of the company's products and services. An extensible list element is not used in this example because revenue from contracts with customers is further disaggregated into various types of revenue.

•	“Refined Product Segment [Member]” (ExM4) and “Crude Oil Segment [Member]” (ExM5) are created and located under “Segments [Axis]” (A1) to provide the company-specific names of the segments.

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“Revenue Not from Contract with Customer” (L25) is used to tag the fact value for the revenue recognized under guidance other than the FASB Accounting Standards Codification® Topic 606. It is comprised of revenue related to leases and other miscellaneous revenue. Because it is not in scope under the FASB Accounting Standards Codification® Topic 606, such revenue is disclosed and tagged separately from revenue from contracts with customers. “Lease Income” (L27) cannot be used because “Non-ASC 606 revenue” line item represents a mixture of lease revenue and revenue from other sources. Revenue related to leases is used as an example of revenue recognized under guidance other than the FASB Accounting Standards Codification® Topic 606 to illustrate the tagging for revenue recognized under the FASB Accounting Standards Codification® Topic 606. It is not intended to demonstrate the proper tagging of revenue from leases. Refer to “Leases under Topic 842” Taxonomy Implementation Guide posted on the FASB's website for more details on guidance for leases.

•	The XBRL report view has the primary line item elements in the column headings, and the member elements are the row headings due to size constraints.

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1.	Statement of Income:

a.	Revenue under the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers, is combined with miscellaneous revenue under guidance other than the FASB Accounting Standards Codification® Topic 606 (“Product sales”);

b.	Revenue under the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers, is combined with lease revenue (“Transportation, storage, and other services”).

2.	Revenue note disclosure:

a.	Revenue under the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers, is presented separately;

b.	Lease revenue is presented separately (“Revenue from leases”);

c.	Miscellaneous revenue under guidance other than the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers, is presented separately (“Other revenue”).

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•	“Revenues” (L16) is used to tag the fact values for all revenue line items on the Statement of Income, including the total value, because both line items are a mixture of revenue from contracts with customers, lease revenue, and miscellaneous revenue under guidance other than the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers.

•	“Transportation, Storage, and Other Services [Member]” (ExM28) is created and located together with “Product [Member]” (M25) under “Product and Service [Axis]” (A3) to provide the types of the company's products and services. An extensible list element is not used because revenue is further disaggregated into various types of revenue.

•	“Cost of Goods and Service, Excluding Depreciation, Depletion, and Amortization” (L28) is used to tag the fact value for the costs related to sale of products and transportation, storage, and other services.

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“Other Cost and Expense, Operating” (L37) is used to tag the fact value for operating expenses incurred by the company that exclude “Depreciation and amortization” and “Selling, general, and administrative” expenses. Per “Taxonomy Frequently Asked Questions” document, available on the FASB's website, Section 2, Question 2.3(b), elements with a caption “other” are intended to be used to represent the aggregation of immaterial items. “Operating expenses” in this case represent all the items that are not individually material enough to be stated separately in the Statement of Income. “Cost of product sales,” “Depreciation and amortization,” and “Selling, general, and administrative” expenses are stated separately and the remainder of individually immaterial expenses is presented as “Operating expenses” and tagged with “Other Cost and Expense, Operating” (L37).

•	“Selling, General and Administrative Expense” (L20) is used to tag the fact value for selling, general, and administrative expenses incurred by the company.

•	“Cost, Depreciation and Amortization” (L18) is used to tag the fact value for depreciation and amortization expenses incurred by the company.

•	“Costs and Expenses” (L23) is used to tag the fact value for the total costs and expenses.

•	“Operating Income (Loss)” (L24) is used to tag the fact value for the difference between operating revenue and operating costs and expenses.

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“Revenue from Contract with Customer, Excluding Assessed Tax” (L1) is used to tag the fact values for the revenue recognized under the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers. In this example, the revenue recognized from satisfaction of performance obligations excludes tax collected from customers. Alternatively, “Revenue from Contract with Customer, Including Assessed Tax” element may be used, if applicable.

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“Pipeline Transportation [Member]” (ExM29) and “Terminalling and Storage Service [Member]” (ExM30) are created and located together with “Product [Member]” (M25) and “Service, Other [Member]” (M27) under “Product and Service [Axis]” (A3) to provide the types of the company's products and services. An extensible list element is not used in this example because revenue from contracts with customers is further disaggregated into various types of revenue.

•	“Refined Product Segment [Member]” (ExM4) and “Crude Oil Segment [Member]” (ExM5) are created and located under “Segments [Axis]” (A1) to provide the company-specific names of the segments.

•	“Lease Income” (L27) is used to tag the fact value for the revenue from leases under the FASB Accounting Standards Codification® Topic 842.

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“Revenue Not from Contract with Customer, Other” (L26) is used to tag the fact value for the other revenue recognized under guidance other than the FASB Accounting Standards Codification® Topic 606. It is comprised of revenue from other miscellaneous sources but excludes revenue from leases. “Revenue Not from Contract with Customer” (L25) cannot be used in this example because there is another component of revenue that is also out of scope for the FASB Accounting Standards Codification® Topic 606. It is presented as a separate line item: revenue from leases and is tagged with “Lease Income” (L27). The usage of “Revenue Not from Contract with Customer” (L25) implies that the tagged fact value is all the revenue not in scope under the FASB Accounting Standards Codification® Topic 606. The usage of “Revenue Not from Contract with Customer, Other” (L26) communicates that the tagged fact value is not in scope under the FASB Accounting Standards Codification® Topic 606 but it does not represent all the revenue not in scope under the FASB Accounting Standards Codification® Topic 606.

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•	The XBRL report view has the primary line item elements in the column headings, and the member elements are the row headings due to size constraints.

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1.	Statement of Income:

a.	Only non-interest income portion of the Statement of Income is illustrated;

b.	Revenue under the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers, is presented as separate line items (“Service charges on deposit accounts,” “Debit and credit card interchange fees,” and “Trust and investment management fees”);

c.	Revenue under guidance other than the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers, is presented as separate line items as well (“Mortgage banking,” “Bank-owned life insurance,” “Net gain on sale of loans,” “Net gain on sale of securities available for sale,” and “Other non-interest income”).

2.	Revenue note disclosure:

a.	Non-interest income under the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers, is presented as separate line items, similarly to the Statement of Income, and includes the subtotal (“Non-interest income in scope of Topic 606”);

b.	Non-interest income under guidance other than the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers, is presented as one line item. (“Non-interest income not in scope of Topic 606”).

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“Revenue from Contract with Customer, Excluding Assessed Tax” (L1) is used to tag the fact values for the revenue recognized under the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers, in both the Statement of Income and Revenue note disclosure. In this example, the revenue recognized from satisfaction of performance obligations excludes tax collected from customers. Alternatively, “Revenue from Contract with Customer, Including Assessed Tax” element may be used, if applicable.

•	“Trust and Investment Management Fees [Member]” (ExM35) is created and located together with “Deposit Account [Member]” (M31) and “Credit and Debit Card [Member]” (M34) under “Product and Service [Axis]” (A3) to provide the types of the company's non-interest income.

•	The fact values for the non-interest income recognized under guidance other than the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers, are tagged using the line item elements and no dimensions. The following line item elements are used:

◦	“Mortgage Banking, Noninterest Income” (ExL31) is created to tag the fact value for non-interest income from mortgage banking;

◦	“Bank Owned Life Insurance Income” (L32), “Gain (Loss) on Sales of Loans, Net” (L33), “Debt Securities, Available-for-sale, Realized Gain (Loss)” (L34), and “Noninterest Income, Other Operating Income” (L35) are used to tag the fact values for non-interest income recognized under guidance other than the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers.

•	“Noninterest Income” (L30) is used to tag the fact value for the total non-interest income.

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“Revenue from Contract with Customer, Excluding Assessed Tax” (L1) is used to tag the fact values for the revenue recognized under the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers, in both the Statement of Income and Revenue note disclosure. In this example, the revenue recognized from satisfaction of performance obligations excludes tax collected from customers. Alternatively, “Revenue from Contract with Customer, Including Assessed Tax” element may be used, if applicable.

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•	“Trust and Investment Management Fees [Member]” (ExM35) is created and located together with “Deposit Account [Member]” (M31) and “Credit and Debit Card [Member]” (M34) under “Product and Service [Axis]” (A3) to provide the types of the company's non-interest income.

•	“Revenue Not from Contract with Customer, Excluding Interest Income” (L29) is used to tag the fact value for the total of non-interest income recognized under guidance other than the FASB Accounting Standards Codification® Topic 606.

•	“Noninterest Income” (L30) is used to tag the fact value for the total non-interest income.

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1.	Statement of Income:

a.	Only non-interest income portion of the Statement of Income is illustrated;

b.	Revenue under the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers, is presented as separate line items (“Service charges on deposit accounts,” “Debit and credit card interchange fees,” and “Trust and investment management fees”);

c.	Revenue under guidance other than the FASB Accounting Standards Codification® Topic 606 is presented as separate line items (“Mortgage banking,” “Net gain on sale of loans,” “Net gain on sale of securities available for sale,” and “Other non-interest income”).

d.	“Insurance income” is a combination of revenue under the FASB Accounting Standards Codification® Topic 606 and revenue recognized under guidance other than the FASB Accounting Standards Codification® Topic 606:

i.	Revenue under the FASB Accounting Standards Codification® Topic 606 is included as a separate line item in the Revenue note disclosure (“Property and casualty brokerage fees”);

ii.	Revenue recognized under guidance other than the FASB Accounting Standards Codification® Topic 606 is included within the “Non-interest income not in scope of Topic 606” line item in the Revenue note disclosure.

2.	Revenue note disclosure:

a.	Non-interest income under the FASB Accounting Standards Codification® Topic 606 is presented as separate line items, similar to the Statement of Income, with an additional line item (“Property and casualty brokerage fees”) and includes the subtotal (“Non-interest income in scope of Topic 606”).

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b.	Non-interest income under guidance other than the FASB Accounting Standards Codification® Topic 606 is presented as one line item. (“Non-interest income not in scope of Topic 606”).

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“Revenue from Contract with Customer, Excluding Assessed Tax” (L1) is used to tag the fact values for the revenue recognized under the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers, in both the Statement of Income and Revenue note disclosure. In this example, the revenue recognized from satisfaction of performance obligations excludes tax collected from customers. Alternatively, “Revenue from Contract with Customer, Including Assessed Tax” element may be used, if applicable.

•	“Trust and Investment Management Fees [Member]” (ExM35) is created and located together with “Deposit Account [Member]” (M31) and “Credit and Debit Card [Member]” (M34) under “Product and Service [Axis]” (A3) to provide the types of the company's non-interest income.

•	The fact values for the non-interest income recognized under guidance other than the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers, are tagged using the line item elements and no dimensions. The following line item elements are used:

◦	“Mortgage Banking, Noninterest Income” (ExL31) is created to tag the fact value for non-interest income from mortgage banking;

◦	“Insurance Services Revenue” (L36) is used to tag the fact value for insurance non-interest income which, in this example, is a combination of revenue under the FASB Accounting Standards Codification® Topic 606 and revenue recognized under guidance other than the FASB Accounting Standards Codification® Topic 606;

◦	“Gain (Loss) on Sales of Loans, Net” (L33), “Debt Securities, Available-for-sale, Realized Gain (Loss)” (L34), and “Noninterest Income, Other Operating Income” (L35) are used to tag the fact values for non-interest income recognized under guidance other than the FASB Accounting Standards Codification® Topic 606.

•	“Noninterest Income” (L30) is used to tag the fact value for the total non-interest income.

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“Revenue from Contract with Customer, Excluding Assessed Tax” (L1) is used to tag the fact values for the revenue recognized under the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers, in both the Statement of Income and Revenue note disclosure. In this example, the revenue recognized from satisfaction of performance obligations excludes tax collected from customers. Alternatively, “Revenue from Contract with Customer, Including Assessed Tax” element may be used, if applicable.

•	“Trust and Investment Management Fees [Member]” (ExM35) and “Property and Casualty Brokerage Fees [Member]” (ExM38) are created and located together with “Deposit Account [Member]” (M31) and “Credit and Debit Card [Member]” (M34) under “Product and Service [Axis]” (A3) to provide the types of the company's non-interest income.

•	“Revenue Not from Contract with Customer, Excluding Interest Income” (L29) is used to tag the fact value for the total of non-interest income recognized under guidance other than the FASB Accounting Standards Codification® Topic 606.

•	“Noninterest Income” (L30) is used to tag the fact value for the total non-interest income.

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1.	Statement of Income:

a.	Only non-interest income portion of the Statement of Income is illustrated;

b.	Revenue under the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers, is presented as separate line items (“Service charges on deposit accounts,” “Debit and credit card interchange fees,” and “Trust and investment management fees”);

c.	Revenue under guidance other than the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers, is presented as separate line items (“Mortgage banking,” “Bank-owned life insurance,” “Net gain on sale of loans,” “Net gain on sale of securities available for sale,” and “Other non-interest income”).

2.	Revenue note disclosure:

a.	Non-interest income under the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers, and non-interest income under guidance other than the FASB Accounting Standards Codification® Topic 606 are presented as separate line items, similar to the Statement of Income, with a few additional line items:

i.	“Service charges on deposit accounts” is further broken down into “Account maintenance fees” and “Overdraft fees”;

ii.	“Trust and investment management fees” is further broken down into “Trust fees” and “Investment management fees.”

b.	Non-interest income line items under the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers, are presented separately using denotations and footnotes;

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c.	Subtotals for non-interest income in scope and not in scope of the FASB Accounting Standards Codification® Topic 606 are presented in a separate table.

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“Revenue from Contract with Customer, Excluding Assessed Tax” (L1) is used to tag the fact values for the revenue recognized under the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers, in both the Statement of Income and Revenue note disclosure. In this example, the revenue recognized from satisfaction of performance obligations excludes tax collected from customers. Alternatively, “Revenue from Contract with Customer, Including Assessed Tax” element may be used, if applicable.

•	“Trust and Investment Management Fees [Member]” (ExM35) is created and located together with “Deposit Account [Member]” (M31) and “Credit and Debit Card [Member]” (M34) under “Product and Service [Axis]” (A3) to provide the types of the company's non-interest income.

•	The fact values for the non-interest income recognized under guidance other than the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers, are tagged using the line item elements and no dimensions. The following line item elements are used:

◦	“Mortgage Banking, Noninterest Income” (ExL31) is created to tag the fact value for non-interest income from mortgage banking;

◦	“Bank Owned Life Insurance Income” (L32), “Gain (Loss) on Sales of Loans, Net” (L33), “Debt Securities, Available-for-sale, Realized Gain (Loss)” (L34), and “Noninterest Income, Other Operating Income” (L35) are used to tag the fact values for non-interest income recognized under guidance other than the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers.

•	“Noninterest Income” (L30) is used to tag the fact value for the total non-interest income.

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“Revenue from Contract with Customer, Excluding Assessed Tax” (L1) is used to tag the fact values for the revenue recognized under the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers, in both the Statement of Income and Revenue note disclosure. In this example, the revenue recognized from satisfaction of performance obligations excludes tax collected from customers. Alternatively, “Revenue from Contract with Customer, Including Assessed Tax” element may be used, if applicable.

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•	“Revenue Not from Contract with Customer, Excluding Interest Income” (L29) is used to tag the fact value for the total of non-interest income recognized under guidance other than the FASB Accounting Standards Codification® Topic 606, Revenue from Contracts with Customers.

•	“Trust and Investment Management Fees [Member]” (ExM35) is created and located together with “Deposit Account [Member]” (M31) and “Credit and Debit Card [Member]” (M34) under “Product and Service [Axis]” (A3) to provide the types of the company's non-interest income.

•	“Account Maintenance Fees [Member]” (ExM32) and “Overdraft Fees [Member]” (ExM33) are created and located under “Product and Service [Axis]” (A3) to provide a further breakdown of the company's non-interest income from service charges on deposit accounts.

•	“Trust Fees [Member]” (ExM36) is created and located together with “Investment Advisory, Management and Administrative Service [Member]” (M37) under “Product and Service [Axis]” (A3) to provide a further breakdown of the company's non-interest income from trust and investment management fees.

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