abc-20251231

Version 1.0

February 2025

Income Taxes (Topic 740)

(2025 GAAP Taxonomy)

GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy (collectively referred to as the “GAAP Taxonomy”)

Implementation Guide Series

The GAAP Taxonomy Implementation Guide is not authoritative; rather, it is a document that communicates how the GAAP Financial Reporting Taxonomy and the SEC Reporting Taxonomy (collectively referred to as the “GAAP Taxonomy”) are designed. It also provides other information to help a user of the GAAP Taxonomy understand how elements and relationships are structured.


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GAAP Taxonomy Implementation Guide on Income Taxes

Overview

The purpose of this GAAP Taxonomy Implementation Guide (Guide) is to demonstrate the modeling for the reporting of income taxes under FASB Accounting Standards Codification® Topic 740. These examples are not intended to encompass all the potential modeling configurations or to dictate the appearance and structure of an entity’s extension taxonomy or its financial statements. The examples are provided to help users of the GAAP Taxonomy understand how the modeling for income taxes is structured within the GAAP Taxonomy. The examples are based on the assumption that an entity meets the criteria for reporting income taxes under Generally Accepted Accounting Principles (GAAP) and/or U.S. Securities and Exchange Commission (SEC) authoritative literature. In addition, the reported line items within the examples do not include all reporting requirements and represent only partial disclosures and statements for illustrative purposes.

While constituents may find the information in the Guide useful, users looking for guidance to conform to SEC eXtensible Business Reporting Language (XBRL) filing requirements should look to the SEC EDGAR Filer Manual and other information provided on the SEC’s website at www.sec.gov/structureddata.

This Guide focuses on detail tagging only (Level 4); it does not include elements for text blocks, policy text blocks, and table text blocks (Levels 1 through 3).

Two sections are included in this Guide:

•Section 1: Overview of Modeling: This section provides an overview of the modeling for the reporting of income taxes under Topic 740.

•Section 2: Examples of Modeling: This section includes examples of modeling for the reporting of income taxes under Topic 740.

•Example 1—Disclosure of Income (Loss) before Income Tax Expense (Benefit) and Income Tax Expense (Benefit)

•Example 2—Disclosure of Income Tax Paid

•Example 3—Disclosure of Rate Reconciliation between Income Tax Expense (Benefit) and Statutory Expectations

•Example 4—Disclosure of Deferred Tax Assets and Deferred Tax Liabilities

•Example 5—Disclosure of Unrecognized Tax Benefits

General Information

(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.


Coding	Standard Label	Element Name
A1	Income Tax Jurisdiction [Axis]	IncomeTaxAuthorityAxis
	Income Tax Jurisdiction [Domain]	IncomeTaxAuthorityDomain
	Foreign Tax Jurisdiction [Member]	ForeignCountryMember
M1	UNITED KINGDOM	GB
M2	SWITZERLAND	CH
M3	Foreign Tax Jurisdiction, Other [Member]	ForeignTaxJurisdictionOtherMember
M4	IRELAND	IE
M5	MEXICO	MX
	Domestic Tax Jurisdiction [Member]	DomesticCountryMember
M6	UNITED STATES	US

(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, 20XX) and duration elements have a starting and ending date as their context (such as January 1 through December 31, 20XX).

(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.

(4)For elements contained in the GAAP Taxonomy, the standard label is as it appears in the GAAP Taxonomy. For extension elements, the standard label corresponds to the element name. For information about structuring extension elements, see 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 an entity to show the line item captions in its financial statements.

(7)Additional information for values reported using extensible enumerations can be found in the GAAP Taxonomy Implementation Guide, Extensible Enumerations: A Guide for Preparers.

(8)Elements labeled with an asterisk (*) are under consideration for addition to or change in the final 2026 GAAP Taxonomy.

Section 1: Overview of Modeling

The elements intended to be used for the disclosure of income (loss) from continuing operations by domestic and foreign, income tax expense (benefit) by federal (national), state, and foreign, and income tax paid (net of refunds received) by federal (national), state, and foreign are line-item elements. “Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest” (L3) is intended to be used to tag income (or loss) from continuing operations before income tax expense (or benefit). For further reporting of domestic and foreign income, line-item element “Income (Loss) from Continuing Operations before Income Taxes, Domestic” (L1) would be used for portion attributable to domestic operations and line-item element “Income (Loss) from Continuing Operations before Income Taxes, Foreign” (L2) would be used for portion attributable for foreign operations.

“Income Tax Expense (Benefit)” (L12) is intended to be used to tag income tax expense (or benefit) from continuing operations. For further reporting by jurisdiction, “Federal Income Tax Expense (Benefit), Continuing Operations” would be used for federal (national), “State and Local Income Tax Expense (Benefit), Continuing Operations” would be used for state and local, and “Foreign Income Tax Expense (Benefit), Continuing Operations” would be used for foreign income tax expense (benefit).

Example 1 of this Guide illustrates a disclosure of income (loss) before income tax expense (benefit) and income tax expense (benefit).

“Income Taxes Paid, Net” (L16) is intended to be used to tag income tax paid (net of refunds received). For further reporting by jurisdiction, “Income Tax Paid, Federal, after Refund Received” (L13) would be used for federal (national), “Income Tax Paid, State and Local, after Refund Received” (L14) would be used for state and local, and “Income Tax Paid, Foreign, after Refund Received” (L15) would be used for foreign income tax paid (net of refunds received).

Example 2 of this Guide illustrates a disclosure of income tax paid (net of refunds received) by federal (national), state, and foreign.

“Income Tax Jurisdiction [Axis]” (A1) is intended to be used only when it is syntactically needed and not used when the value is only for the tax jurisdiction of domicile. An extensible enumeration element “Tax Jurisdiction of Domicile [Extensible Enumeration]” (XL17) is expected to be used to communicate the country of domicile (federal or national jurisdiction) for

amounts that are not disaggregated by tax jurisdiction and represent report-wide values. For state or foreign income tax paid values that are not disaggregated and for which the total value (report-wide value) is all paid to one state or foreign jurisdiction, the extensible enumeration element “Income Tax Paid, after Refund Received, State and Local Jurisdictions [Extensible Enumeration]” or “Income Tax Paid, after Refund Received, Foreign Jurisdiction [Extensible Enumeration]” is expected to be used to communicate to which jurisdiction the income tax is paid.

Example 3 of this Guide illustrates a disclosure of the tax rate reconciliation that demonstrates the usage of “Income Tax Jurisdiction [Axis]” (A1) and “Tax Jurisdiction of Domicile [Extensible Enumeration]” (XL17).

There are two distinct elements to tag the net deferred tax asset amount and net deferred tax liability amount. “Deferred Tax Liabilities, Net” (L68) is intended to be used to report a net deferred tax liability position, which occurs when the gross deferred tax liability is larger than deferred tax assets, net of valuation allowance. “Deferred Tax Assets, Net” (L69) is intended to be used to report a net deferred tax asset position, which occurs when deferred tax assets, net of valuation allowance is larger than the gross deferred tax liability. “Deferred Income Tax Assets, Net” and “Deferred Income Tax Liabilities, Net” are not intended to be used because they are for reporting the amount of income taxes in the statement of financial position that are subject to jurisdictional netting. See Example 4 for additional information.

Section 2: Examples of Modeling

Example 1—Disclosure of Income (Loss) before Income Tax Expense (Benefit) and Income Tax Expense (Benefit)

This example illustrates the modeling for the disclosure of income (loss) from continuing operations before income tax expense (benefit) by domestic and foreign, and income tax expense (benefit) from continuing operations, by federal (national), state, and foreign.



		Year Ended December 31
		20X6		20X5		20X4
Income (loss) from continuing operations before income taxes:
Domestic	L1	$	2,760,000	$	4,000,000	$	3,800,000
Foreign	L2	(1,760,000)		2,500,000		3,500,000
Total	L3	$	1,000,000	$	6,500,000	$	7,300,000

Provision (benefit) for income taxes:
Current:
Federal	L4	$	40,000	$	600,000	$	750,000
State	L5	1,000		80,000		100,000
Foreign	L6	70,000		620,000		600,000
Total current	L7	111,000		1,300,000		1,450,000
Deferred:
Federal	L8	30,000		(600,000)		(200,000)
State	L9	50,000		(80,000)		(50,000)
Foreign	L10	35,070		(20,000)		150,000
Total deferred	L11	115,070		(700,000)		(100,000)
Total	L12	$	226,070	$	600,000	$	1,350,000

Figure 1.1

The legend for the elements used to tag these facts follows:

Standard Label

Balance Type

Period Type

Element Name

Income (Loss) from Continuing Operations before Income Taxes, Domestic

Credit

Duration

IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic

Income (Loss) from Continuing Operations before Income Taxes, Foreign

Credit

Duration

IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign

Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest

Credit

Duration

IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest

Current Federal Tax Expense (Benefit)

Debit

Duration

CurrentFederalTaxExpenseBenefit

Current State and Local Tax Expense (Benefit)

Debit

Duration

CurrentStateAndLocalTaxExpenseBenefit

Current Foreign Tax Expense (Benefit)

Debit

Duration

CurrentForeignTaxExpenseBenefit

Current Income Tax Expense (Benefit)

Debit

Duration

CurrentIncomeTaxExpenseBenefit

Deferred Federal Income Tax Expense (Benefit)

Debit

Duration

DeferredFederalIncomeTaxExpenseBenefit

Deferred State and Local Income Tax Expense (Benefit)

Debit

Duration

DeferredStateAndLocalIncomeTaxExpenseBenefit

L10

Deferred Foreign Income Tax Expense (Benefit)

Debit

Duration

DeferredForeignIncomeTaxExpenseBenefit

L11

Deferred Income Tax Expense (Benefit)

Debit

Duration

DeferredIncomeTaxExpenseBenefit

L12

Income Tax Expense (Benefit)

Debit

Duration

IncomeTaxExpenseBenefit

Figure 1.2

The XBRL report view created using the modeling structure is provided here:


	Standard Label	Preferred Label
	Date context		20X6-01-01 to 20X6-12-31
			Report-Wide Value
L1	Income (Loss) from Continuing Operations before Income Taxes, Domestic	Income (loss) from continuing operations before income taxes, domestic	2760000
L2	Income (Loss) from Continuing Operations before Income Taxes, Foreign	Income (loss) from continuing operations before income taxes, foreign	-1760000
L3	Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	Income (loss) from continuing operations before income taxes	1000000
L4	Current Federal Tax Expense (Benefit)	Provision (benefit) for income taxes, federal, current	40000
L5	Current State and Local Tax Expense (Benefit)	Provision (benefit) for income taxes, state, current	1000
L6	Current Foreign Tax Expense (Benefit)	Provision (benefit) for income taxes, foreign, current	70000
L7	Current Income Tax Expense (Benefit)	Provision (benefit) for income taxes, current	111000
L8	Deferred Federal Income Tax Expense (Benefit)	Provision (benefit) for income taxes, federal, deferred	30000
L9	Deferred State and Local Income Tax Expense (Benefit)	Provision (benefit) for income taxes, state, deferred	50000
L10	Deferred Foreign Income Tax Expense (Benefit)	Provision (benefit) for income taxes, foreign, deferred	35070
L11	Deferred Income Tax Expense (Benefit)	Provision (benefit) for income taxes, deferred	115070
L12	Income Tax Expense (Benefit)	Provision (benefit) for income taxes	226070

Figure 1.3

Notes:

•Figures 1.3 provides information for the reporting period of 20X6. The other reporting periods (20X4 and 20X5) would be similarly structured.

•“Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest” (L3) is intended to be used to tag income (loss) from continuing operations before income tax expense (benefit). For further reporting by domestic and foreign operations, two individual line-item elements are intended to be used—“Income (Loss) from Continuing Operations before Income Taxes, Domestic” (L1) for domestic operations, and “Income (Loss) from Continuing Operations before Income Taxes, Foreign” (L2) for foreign operations. In this example, L3 is an aggregate amount of L1 and L2.

•The GAAP Taxonomy provides two sets of line-item elements that total to “Income Tax Expense (Benefit)” (L12), one set for reporting by federal (national), state and foreign (not illustrated in this example) and another set for the current and deferred tax information as illustrated in this example. In this example, current and deferred tax information is then further reported by federal (national), state and foreign, respectively. The alternative calculation for “Income Tax Expense (Benefit)” (L12) is structured as follows:


XBRL Calculation Weight		Standard Label	Balance Type
+		Federal Income Tax Expense (Benefit), Continuing Operations	Debit
+		State and Local Income Tax Expense (Benefit), Continuing Operations	Debit
+		Foreign Income Tax Expense (Benefit), Continuing Operations	Debit
+	L12	Income Tax Expense (Benefit)	Debit

Example 2—Disclosure of Income Tax Paid

This example illustrates the modeling for the disclosure of income taxes paid (net of refunds received) by federal (national), state, and foreign.



		Year Ended December 31
		20X6		20X5		20X4
Income Taxes Paid (in millions):
Federal	L13	$	500	$	600	$	400
State	L14	100		80		120
Foreign:
United Kingdom	L15, A1:M1	250		120		100
Switzerland	L15, A1:M2	150		60		70
Other foreign jurisdictions	L15, A1:M3	75		45		150
Total Foreign	L15	$	475	$	225	$	320
Total	L16	$	1,075	$	905	$	840

Figure 2.1

The legend for the elements used to tag these facts follows:

Standard Label

Balance Type

Period Type

Element Name

Income Tax Jurisdiction [Axis]

Duration

IncomeTaxAuthorityAxis

Income Tax Jurisdiction [Domain]

Duration

IncomeTaxAuthorityDomain

Foreign Tax Jurisdiction [Member]

Duration

ForeignCountryMember

UNITED KINGDOM

Duration

SWITZERLAND

Duration

Foreign Tax Jurisdiction, Other [Member]

Duration

ForeignTaxJurisdictionOtherMember

L13

Income Tax Paid, Federal, after Refund Received

Credit

Duration

IncomeTaxPaidFederalAfterRefundReceived

L14

Income Tax Paid, State and Local, after Refund Received

Credit

Duration

IncomeTaxPaidStateAndLocalAfterRefundReceived

L15

Income Tax Paid, Foreign, after Refund Received

Credit

Duration

IncomeTaxPaidForeignAfterRefundReceived

L16

Income Taxes Paid, Net

Credit

Duration

IncomeTaxesPaidNet

Figure 2.2

The XBRL report view created using the modeling structure is provided here:

Standard Label

Preferred Label

Date context

20X6-01-01 to 20X6-12-31

Income Tax Jurisdiction [Axis]

UNITED KINGDOM

SWITZERLAND

Foreign Tax Jurisdiction, Other [Member]

Report-Wide Value

L13

Income Tax Paid, Federal, after Refund Received

Income Taxes Paid, Federal

500000000

L14

Income Tax Paid, State and Local, after Refund Received

Income Taxes Paid, State

100000000

L15

Income Tax Paid, Foreign, after Refund Received

Income Taxes Paid, Foreign

250000000

150000000

75000000

475000000

L16

Income Taxes Paid, Net

Income Taxes Paid

1075000000

Figure 2.3

Notes:

•Figures 2.3 provides information for the reporting period of 20X6. The other reporting periods (20X4 and 20X5) would be similarly structured.

•In this example, “Income Tax Jurisdiction [Axis]” (A1) is intended to be used with “Income Tax Paid, Foreign, after Refund Received” (L15) to tag income taxes paid (net of refunds received) to foreign individual jurisdictions in which income taxes paid (net of refunds received) is equal to or greater than 5 percent of total income taxes paid (net of refunds received). The foreign jurisdiction is intended to be tagged with respective members from the SEC’s Country Taxonomy and a specific member from the GAAP Taxonomy.

◦When using the “Income Tax Jurisdiction [Axis]” (A1), the intent is to identify the country or countries associated with the foreign jurisdiction information disclosed. “Foreign Tax Jurisdiction [Member]” element is not intended to be used in the instance document, but is expected to be included in the Definition Linkbase, which is one of the files included in an XBRL filing, with the specific country elements, “UNITED KINGDOM” (M1), “SWITZERLAND” (M2), and the GAAP Taxonomy element, “Foreign Tax Jurisdiction, Other [Member]” (M3), included as children, as illustrated in Figure 2.2.

Example 3—Disclosure of Rate Reconciliation between Income Tax Expense (Benefit) and Statutory Expectations

This example illustrates the specific categories and the reconciling items disclosed by a public business entity in a tabular rate reconciliation with a domicile in the United States[1]. For the disclosure of foreign tax effects, it is assumed that the 5 percent threshold, computed by multiplying the income (or loss) from continuing operations before income taxes by the applicable statutory federal (national) income tax rate of the United States, is met:

a.For Ireland, both at the jurisdiction level and for certain individual reconciling items of the same nature within Ireland

b.For the United Kingdom, for certain individual reconciling items of the same nature within the United Kingdom, but not at the jurisdiction level

c.For Switzerland and Mexico, at the jurisdiction level, but not for any individual reconciling items of the same nature within each jurisdiction.

Year Ended December 31, 20X6

Amount

Percent

U.S. Federal Statutory Tax Rate

L18

210,000

L36

21.00

State and Local Income Taxes, Net of Federal Income Tax Effect(a)

L19

10,000

L37

1.00

Foreign Tax Effects

United Kingdom

Statutory tax rate difference between United Kingdom and United States

L21, A1:M1

(230)

L38, A1:M1

(0.02)

Share-based payment awards

L22, A1:M1

500

L39, A1:M1

0.05

Research and development tax credits

L23, A1:M1

(200)

L40, A1:M1

(0.02)

Other

L24, A1:M1

(100)

L41, A1:M1

(0.01)

Ireland

Statutory tax rate difference between Ireland and United States

L21, A1:M4

(120)

L38, A1:M4

(0.01)

Changes in valuation allowances

L25, A1:M4

100

L42, A1:M4

0.01

Enacted changes in tax laws or rates

L26, A1:M4

2,500

L43, A1:M4

0.25

Other

L24, A1:M4

(50)

L41, A1:M4

(0.01)

Switzerland

L21, A1:M2

(1,000)

L38, A1:M2

(0.10)

Mexico

L21, A1:M5

300

L38, A1:M5

0.03

Other foreign jurisdictions

L21, A1:M3

(150)

L38, A1:M3

(0.02)

Effect of Changes in Tax Laws or Rates Enacted in the Current Period

L26, A1:M6

(9,000)

L43, A1:M6

(0.90)

Effect of Cross-Border Tax Laws

Global intangible low-taxed income

L27

5,000

L44

0.50

Foreign-derived intangible income

L28

(3,500)

L45

(0.35)

Base erosion and anti-abuse tax

L29

4,500

L46

0.45

Other

L30

1,000

L47

0.10

Tax Credits

Research and development tax credits

L23, A1:M6

(100)

L40, A1:M6

(0.01)

Energy-related tax credits

L31

(200)

L48

(0.02)

Other

L32

(100)

L49

(0.01)

Changes in Valuation Allowances

L25, A1:M6

400

L42, A1:M6

0.04

Nontaxable or Nondeductible Items

Share-based payment awards

L22, A1:M6

3,500

L39, A1:M6

0.35

Goodwill impairment

L33

1,500

L50

0.15

Other

L34

2,300

L51

0.23

Changes in Unrecognized Tax Benefits

L35

(1,230)

L52

(0.12)

Other Adjustments

L24, A1:M6

450

L41, A1:M6

0.05

Effective Tax Rate

L12

226,070

L53

22.61

(a) State taxes in California and New York[2] contributed to the majority (greater than 50 percent) of the tax effect in this category.

Figure 3.1

_____________________________

This legend, which is not part of the disclosure, is provided to illustrate the elements associated with values reported.

[1] XL17

[2] XL20

The legend for the elements used to tag these facts follows:

Standard Label

Balance Type

Period Type

Element Name

Income Tax Jurisdiction [Axis]

Duration

IncomeTaxAuthorityAxis

Income Tax Jurisdiction [Domain]

Duration

IncomeTaxAuthorityDomain

Foreign Tax Jurisdiction [Member]

Duration

ForeignCountryMember

UNITED KINGDOM

Duration

SWITZERLAND

Duration

Foreign Tax Jurisdiction, Other [Member]

Duration

ForeignTaxJurisdictionOtherMember

IRELAND

Duration

MEXICO

Duration

Domestic Tax Jurisdiction [Member]

Duration

DomesticCountryMember

UNITED STATES

Duration

L12

Income Tax Expense (Benefit)

Debit

Duration

IncomeTaxExpenseBenefit

XL17

Tax Jurisdiction of Domicile [Extensible Enumeration]

Duration

TaxJurisdictionOfDomicileExtensibleEnumeration

L18

Effective Income Tax Rate Reconciliation at Federal Statutory Income Tax Rate, Amount

Debit

Duration

IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate

L19

Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Amount

Debit

Duration

IncomeTaxReconciliationStateAndLocalIncomeTaxes

XL20

Effective Income Tax Rate Reconciliation, State and Local Jurisdiction, Contribution Greater than 50 Percent, Tax Effect [Extensible Enumeration]

Duration

EffectiveIncomeTaxRateReconciliationStateAndLocalJurisdictionContributionGreaterThan50PercentTaxEffectExtensibleEnumeration

L21

Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Amount

Debit

Duration

IncomeTaxReconciliationForeignIncomeTaxRateDifferential

L22

Effective Income Tax Rate Reconciliation, Nondeductible Expense, Share-Based Payment Arrangement, Amount

Debit

Duration

IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost

L23

Effective Income Tax Rate Reconciliation, Tax Credit, Research, Amount

Credit

Duration

IncomeTaxReconciliationTaxCreditsResearch

L24

Effective Income Tax Rate Reconciliation, Other Adjustments, Amount

Debit

Duration

IncomeTaxReconciliationOtherAdjustments

L25

Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount

Debit

Duration

IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance

L26

Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount

Debit

Duration

IncomeTaxReconciliationChangeInEnactedTaxRate

Figure 3.2 (continues)

Standard Label

Balance Type

Period Type

Element Name

L27

Effective Income Tax Rate Reconciliation, GILTI, Amount

Debit

Duration

EffectiveIncomeTaxRateReconciliationGiltiAmount

L28

Effective Income Tax Rate Reconciliation, FDII, Amount

Credit

Duration

EffectiveIncomeTaxRateReconciliationFdiiAmount

L29

Effective Income Tax Rate Reconciliation, BEAT, Amount

Debit

Duration

EffectiveIncomeTaxRateReconciliationBeatAmount

L30

Effective Income Tax Rate Reconciliation, Cross-Border, Other, Amount

Debit

Duration

EffectiveIncomeTaxRateReconciliationCrossBorderOtherAmount

L31

Effective Income Tax Rate Reconciliation, Tax Credit, Energy-Related, Amount

Credit

Duration

EffectiveIncomeTaxRateReconciliationTaxCreditEnergyRelatedAmount

L32

Effective Income Tax Rate Reconciliation, Tax Credit, Other, Amount

Credit

Duration

IncomeTaxReconciliationTaxCreditsOther

L33

Effective Income Tax Rate Reconciliation, Nondeductible Expense, Impairment Losses, Amount

Debit

Duration

IncomeTaxReconciliationNondeductibleExpenseImpairmentLosses

L34

Effective Income Tax Rate Reconciliation, Nondeductible Expense, Other, Amount

Debit

Duration

IncomeTaxReconciliationNondeductibleExpenseOther

L35

Effective Income Tax Rate Reconciliation, Tax Contingency, Amount

Debit

Duration

IncomeTaxReconciliationTaxContingencies

L36

Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent

Duration

EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate

L37

Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Percent

Duration

EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes

L38

Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Percent

Duration

EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential

L39

Effective Income Tax Rate Reconciliation, Nondeductible Expense, Share-Based Payment Arrangement, Percent

Duration

EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost

L40

Effective Income Tax Rate Reconciliation, Tax Credit, Research, Percent

Duration

EffectiveIncomeTaxRateReconciliationTaxCreditsResearch

L41

Effective Income Tax Rate Reconciliation, Other Adjustments, Percent

Duration

EffectiveIncomeTaxRateReconciliationOtherAdjustments

L42

Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent

Duration

EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance

L43

Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Percent

Duration

EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate

L44

Effective Income Tax Rate Reconciliation, GILTI, Percent

Duration

EffectiveIncomeTaxRateReconciliationGiltiPercent

L45

Effective Income Tax Rate Reconciliation, FDII, Percent

Duration

EffectiveIncomeTaxRateReconciliationFdiiPercent

Figure 3.2 (continues)

Standard Label

Balance Type

Period Type

Element Name

L46

Effective Income Tax Rate Reconciliation, BEAT, Percent

Duration

EffectiveIncomeTaxRateReconciliationBeatPercent

L47

Effective Income Tax Rate Reconciliation, Cross-Border, Other, Percent

Duration

EffectiveIncomeTaxRateReconciliationCrossBorderOtherPercent

L48

Effective Income Tax Rate Reconciliation, Tax Credit, Energy-Related, Percent

Duration

EffectiveIncomeTaxRateReconciliationTaxCreditEnergyRelatedPercent

L49

Effective Income Tax Rate Reconciliation, Tax Credit, Other, Percent

Duration

EffectiveIncomeTaxRateReconciliationTaxCreditsOther

L50

Effective Income Tax Rate Reconciliation, Nondeductible Expense, Impairment Losses, Percent

Duration

EffectiveIncomeTaxRateReconciliationNondeductibleExpenseImpairmentLosses

L51

Effective Income Tax Rate Reconciliation, Nondeductible Expense, Other, Percent

Duration

EffectiveIncomeTaxRateReconciliationNondeductibleExpenseOther

L52

Effective Income Tax Rate Reconciliation, Tax Contingency, Percent

Duration

EffectiveIncomeTaxRateReconciliationTaxContingencies

L53

Effective Income Tax Rate Reconciliation, Percent

Duration

EffectiveIncomeTaxRateContinuingOperations

Figure 3.2 (continued)

The XBRL report view created using the modeling structure is provided here:

Standard Label

Preferred Label

Income Tax Jurisdiction [Axis]

UNITED STATES

UNITED KINGDOM

IRELAND

SWITZERLAND

MEXICO

Foreign Tax Jurisdiction, Other [Member]

Report-Wide Value

L12

Income Tax Expense (Benefit)

Effective Tax Rate, Amount

226070

XL17

Tax Jurisdiction of Domicile [Extensible Enumeration]

Entity jurisdiction of domicile

http://xbrl.sec.gov/country/20X6#US

L18

Effective Income Tax Rate Reconciliation at Federal Statutory Income Tax Rate, Amount

U.S. Federal Statutory Tax Rate, Amount

210000

L19

Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Amount

State and Local Income Taxes, Net of Federal Income Tax Effect, Amount

10000

XL20

Effective Income Tax Rate Reconciliation, State and Local Jurisdiction, Contribution Greater than 50 Percent, Tax Effect [Extensible Enumeration]

State taxes contributed to the majority (greater than 50 percent) of the tax effect

http://xbrl.sec.gov/stpr/20X6#CA
http://xbrl.sec.gov/stpr/20X6#NY

L21

Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Amount

Statutory tax rate difference, amount

-230

-120

-1000

300

-150

L22

Effective Income Tax Rate Reconciliation, Nondeductible Expense, Share-Based Payment Arrangement, Amount

Effect of nontaxable or nondeductible items, share-based payment awards, amount

3500

500

L23

Effective Income Tax Rate Reconciliation, Tax Credit, Research, Amount

Research and development tax credits, amount

100

200

L24

Effective Income Tax Rate Reconciliation, Other Adjustments, Amount

Other adjustments, amount

450

-100

-50

L25

Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount

Changes in valuation allowances, amount

400

100

L26

Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Amount

Effect of changes in tax laws or rates enacted in the current period, amount

-9000

2500

L27

Effective Income Tax Rate Reconciliation, GILTI, Amount

Effect of cross-border tax laws, global intangible low-taxed income, amount

5000

Figure 3.3 (continues)

Standard Label

Preferred Label

Income Tax Jurisdiction [Axis]

UNITED STATES

UNITED KINGDOM

IRELAND

SWITZERLAND

MEXICO

Foreign Tax Jurisdiction, Other [Member]

Report-Wide Value

L28

Effective Income Tax Rate Reconciliation, FDII, Amount

Effect of cross-border tax laws, foreign-derived intangible income, amount

3500

L29

Effective Income Tax Rate Reconciliation, BEAT, Amount

Effect of cross-border tax laws, base erosion and anti-abuse tax, amount

4500

L30

Effective Income Tax Rate Reconciliation, Cross-Border, Other, Amount

Effect of cross-border tax laws, other, amount

1000

L31

Effective Income Tax Rate Reconciliation, Tax Credit, Energy-Related, Amount

Energy-related tax credits, amount

200

L32

Effective Income Tax Rate Reconciliation, Tax Credit, Other, Amount

Other tax credits, amount

100

L33

Effective Income Tax Rate Reconciliation, Nondeductible Expense, Impairment Losses, Amount

Effect of nontaxable or nondeductible items, goodwill impairment, amount

1500

L34

Effective Income Tax Rate Reconciliation, Nondeductible Expense, Other, Amount

Effect of nontaxable or nondeductible items, other, amount

2300

L35

Effective Income Tax Rate Reconciliation, Tax Contingency, Amount

Changes in Unrecognized Tax Benefits, Amount

-1230

L36

Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent

U.S. Federal Statutory Tax Rate, Percent

0.2100

L37

Effective Income Tax Rate Reconciliation, State and Local Income Taxes, Percent

State and Local Income Taxes, Net of Federal Income Tax Effect, Percent

0.0100

L38

Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Percent

Statutory tax rate difference, percent

-0.0002

-0.0001

-0.0010

0.0003

-0.0002

L39

Effective Income Tax Rate Reconciliation, Nondeductible Expense, Share-Based Payment Arrangement, Percent

Effect of nontaxable or nondeductible items, share-based payment awards, percent

0.0035

0.0005

L40

Effective Income Tax Rate Reconciliation, Tax Credit, Research, Percent

Research and development tax credits, percent

0.0001

0.0002

Figure 3.3 (continues)

Standard Label

Preferred Label

Income Tax Jurisdiction [Axis]

UNITED STATES

UNITED KINGDOM

IRELAND

SWITZERLAND

MEXICO

Foreign Tax Jurisdiction, Other [Member]

Report-Wide Value

L41

Effective Income Tax Rate Reconciliation, Other Adjustments, Percent

Other adjustments, percent

0.0005

-0.0001

L42

Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent

Changes in valuation allowances, percent

0.0004

0.0001

L43

Effective Income Tax Rate Reconciliation, Change in Enacted Tax Rate, Percent

Effect of changes in tax laws or rates enacted in the current period, percent

-0.0090

0.0025

L44

Effective Income Tax Rate Reconciliation, GILTI, Percent

Effect of cross-border tax laws, global intangible low-taxed income, percent

0.0050

L45

Effective Income Tax Rate Reconciliation, FDII, Percent

Effect of cross-border tax laws, foreign-derived intangible income, percent

0.0035

L46

Effective Income Tax Rate Reconciliation, BEAT, Percent

Effect of cross-border tax laws, base erosion and anti-abuse tax, percent

0.0045

L47

Effective Income Tax Rate Reconciliation, Cross-Border, Other, Percent

Effect of cross-border tax laws, other, percent

0.0010

L48

Effective Income Tax Rate Reconciliation, Tax Credit, Energy-Related, Percent

Energy-related tax credits, percent

0.0002

L49

Effective Income Tax Rate Reconciliation, Tax Credit, Other, Percent

Other tax credits, percent

0.0001

L50

Effective Income Tax Rate Reconciliation, Nondeductible Expense, Impairment Losses, Percent

Effect of nontaxable or nondeductible items, goodwill impairment, percent

0.0015

L51

Effective Income Tax Rate Reconciliation, Nondeductible Expense, Other, Percent

Effect of nontaxable or nondeductible items, other, percent

0.0023

L52

Effective Income Tax Rate Reconciliation, Tax Contingency, Percent

Changes in Unrecognized Tax Benefits, Percent

-0.0012

L53

Effective Income Tax Rate Reconciliation, Percent

Effective Tax Rate, Percent

0.2261

Figure 3.3 (Continued)

Notes:

•“Income Tax Jurisdiction [Axis]” (A1) is intended to be used with effective income tax rate reconciliation line-item elements to tag the disaggregation of reconciliation items between domestic and foreign jurisdictions. In this example, the entity’s country of domicile is the United States (US). US represents the domestic jurisdiction. The US jurisdiction information is tagged with “UNITED STATES” (M6), a member from SEC’s Country Taxonomy. For foreign jurisdiction information, specific members from SEC’s Country Taxonomy are intended to be used to tag United Kingdom, Ireland, Switzerland, and Mexico, and specific member from the GAAP Taxonomy is intended to be used to tag other foreign jurisdictions.

◦When using the “Income Tax Jurisdiction [Axis]” (A1), the intent is to identify the country or countries associated with the domestic and foreign jurisdiction information disclosed. “Domestic Tax Jurisdiction [Member]” element is not intended to be used in the instance document, but is expected to be included in the Definition Linkbase, which is one of the files included in an XBRL filing, with the specific country, “UNITED STATES” (M6), included as a child as illustrated in Figure 3.2. Similarly, “Foreign Tax Jurisdiction [Member]” is not intended to be used in the instance document, but is expected to be included in the Definition Linkbase with specific country elements, “UNITED KINGDOM” (M1), “SWITZERLAND” (M2), “IRELAND” (M4), “MEXICO” (M5), and the GAAP Taxonomy element, “Foreign Tax Jurisdiction, Other [Member]” (M3), included as children, as illustrated in Figure 3.2.

•Note that “Income Tax Jurisdiction [Axis]” (A1) should not be used to tag values entirely attributable to the country of domicile. Extensible enumeration element “Tax Jurisdiction of Domicile [Extensible Enumeration]” (XL17) is used to communicate that the effective income tax rate reconciliation is to the US rate and all tax elements that are report-wide values are related to the US.

•The use of extensible enumeration element “Effective Income Tax Rate Reconciliation, State and Local Jurisdiction, Contribution Greater than 50 Percent, Tax Effect [Extensible Enumeration]” (XL20) communicates to a user of the data that the states of California and New York make up greater than 50 percent of effect of state and local income tax.

•The intent of extensible enumeration modeling is primarily to limit the dimensional context of the data to information that is disaggregated to help facilitate consumption of the data.

•A similar structure is applied for the effective income tax rate reconciliation by amount and by percent.

Example 4—Disclosure of Deferred Tax Assets and Deferred Tax Liabilities

This example illustrates the modeling for disclosure of net deferred tax liability in current year and net deferred tax asset in prior year.



			December 31, 20X6			December 31, 20X5
	Deferred Tax Assets
L54	Deferred Tax Assets, Financing receivable, allowance for credit losses		$	280,000		$	216,000
L55	Deferred Tax Assets, Inventories		93,000			93,000
L56	Deferred Tax Assets, Accrued compensation		136,000			148,000
L57	Deferred Tax Assets, Tax credit carryforwards		167,000			150,000
L58	Deferred Tax Assets, Self-insurance accrual		44,000			53,000
L59	Deferred Tax Assets, Accrued liabilities		72,000			69,000
L60	Deferred Tax Assets, Restructuring charges		115,000			—
L61	Deferred Tax Assets, Loss carryforwards		390,000			—
L62	Deferred tax assets, gross		1,297,000			729,000

L63	Deferred Tax Assets, Valuation allowance		(380,000)			(15,222)

L64	Deferred tax assets, net of valuation		917,000			713,778

	Deferred Tax Liabilities
L65	Deferred Tax Liabilities, Property, plant, and equipment		(1,080,000)			(600,000)
L66	Deferred Tax Liabilities, Prepaid expenses		(83,000)			(12,000)
L67	Gross deferred tax liability		(1,163,000)			(612,000)

	Net deferred tax asset (liability)	L68	$	(246,000)	L69	$	101,778

Figure 4.1

The legend for the elements used to tag these facts follows:

Standard Label

Balance Type

Period Type

Element Name

L54

Deferred Tax Asset, Tax Deferred Expense, Reserve and Accrual, Financing Receivable, Allowance for Credit Loss

Debit

Instant

DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsProvisionForLoanLosses

L55

Deferred Tax Assets, Inventory

Debit

Instant

DeferredTaxAssetsInventory

L56

Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits

Debit

Instant

DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits

L57

Deferred Tax Assets, Tax Credit Carryforwards

Debit

Instant

DeferredTaxAssetsTaxCreditCarryforwards

L58

Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Self Insurance

Debit

Instant

DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsSelfInsurance

L59

Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Accrued Liabilities

Debit

Instant

DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities

L60

Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Restructuring Charges

Debit

Instant

DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsRestructuringCharges

L61

Deferred Tax Assets, Operating Loss Carryforwards

Debit

Instant

DeferredTaxAssetsOperatingLossCarryforwards

L62

Deferred Tax Assets, Gross

Debit

Instant

DeferredTaxAssetsGross

L63

Deferred Tax Assets, Valuation Allowance

Credit

Instant

DeferredTaxAssetsValuationAllowance

L64

Deferred Tax Assets, Net of Valuation Allowance

Debit

Instant

DeferredTaxAssetsNet

L65

Deferred Tax Liabilities, Property, Plant and Equipment

Credit

Instant

DeferredTaxLiabilitiesPropertyPlantAndEquipment

L66

Deferred Tax Liabilities, Prepaid Expenses

Credit

Instant

DeferredTaxLiabilitiesPrepaidExpenses

L67

Deferred Tax Liabilities, Gross

Credit

Instant

DeferredIncomeTaxLiabilities

L68

Deferred Tax Liabilities, Net

Credit

Instant

DeferredTaxLiabilities

L69

Deferred Tax Assets, Net

Debit

Instant

DeferredTaxAssetsLiabilitiesNet

Figure 4.2

The XBRL report view created using the modeling structure is provided here:

Standard Label

Preferred Label

Date context

20X6-12-31

20X5-12-31

Report-Wide Value

L54

Deferred Tax Asset, Tax Deferred Expense, Reserve and Accrual, Financing Receivable, Allowance for Credit Loss

Deferred Tax Assets, Financing receivable, allowance for credit losses

280000

216000

L55

Deferred Tax Assets, Inventory

Deferred Tax Assets, Inventories

93000

L56

Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits

Deferred Tax Assets, Accrued compensation

136000

148000

L57

Deferred Tax Assets, Tax Credit Carryforwards

Deferred Tax Assets, Tax credit carryforwards

167000

150000

L58

Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Self Insurance

Deferred Tax Assets, Self-insurance accrual

44000

53000

L59

Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Accrued Liabilities

Deferred Tax Assets, Accrued liabilities

72000

69000

L60

Deferred Tax Assets, Tax Deferred Expense, Reserves and Accruals, Restructuring Charges

Deferred Tax Assets, Restructuring charges

115000

L61

Deferred Tax Assets, Operating Loss Carryforwards

Deferred Tax Assets, Loss carryforwards

390000

L62

Deferred Tax Assets, Gross

Deferred tax assets, gross

1297000

729000

L63

Deferred Tax Assets, Valuation Allowance

Deferred Tax Assets, Valuation allowance

380000

15222

L64

Deferred Tax Assets, Net of Valuation Allowance

Deferred tax assets, net of valuation

917000

713778

L65

Deferred Tax Liabilities, Property, Plant and Equipment

Deferred Tax Liabilities, Property, plant, and equipment

1080000

600000

L66

Deferred Tax Liabilities, Prepaid Expenses

Deferred Tax Liabilities, Prepaid expenses

83000

12000

L67

Deferred Tax Liabilities, Gross

Gross deferred tax liability

1163000

612000

L68

Deferred Tax Liabilities, Net

Net deferred tax liability

246000

L69

Deferred Tax Assets, Net

Net deferred tax asset

101778

Figure 4.3

Notes:

•Even though in the disclosure, facts for the net deferred tax asset (liability) are reported in the same line for two years, two distinct elements are used. “Deferred Tax Liabilities, Net” (L68) is used to tag net deferred tax liability reported as of December 31, 20X6 and “Deferred Tax Assets, Net” (L69) is used to tag net deferred tax asset reported as of December 31, 20X5.

•In the GAAP Taxonomy, two separate calculations are created for “Deferred Tax Liabilities, Net” (L68) and “Deferred Tax Assets, Net” (L69).

◦“Deferred Tax Assets, Valuation Allowance” (L63) is subtracted from “Deferred Tax Assets, Gross” (L62) to determine “Deferred Tax Assets, Net of Valuation Allowance” (L64). When “Deferred Tax Assets, Net of Valuation Allowance” (L64) is greater than “Deferred Tax Liabilities, Gross” (L67), “Deferred Tax Liabilities, Gross” (L67) is subtracted from “Deferred Tax Assets, Net of Valuation Allowance” (L64) to determine the net deferred tax asset amount “Deferred Tax Assets, Net” (L69). The calculation for “Deferred Tax Assets, Net” (L69) is structured as follows:


XBRL Calculation Weight		Standard Label	Balance Type
+	L62	Deferred Tax Assets, Gross	Debit
-	L63	Deferred Tax Assets, Valuation Allowance	Credit
+	L64	Deferred Tax Assets, Net of Valuation Allowance	Debit
-	L67	Deferred Tax Liabilities, Gross	Credit
	L69	Deferred Tax Assets, Net	Debit

◦When “Deferred Tax Liabilities, Gross” (L67) is greater than “Deferred Tax Assets, Net of Valuation Allowance” (L64), “Deferred Tax Assets, Net of Valuation Allowance” (L64) is subtracted from “Deferred Tax Liabilities, Gross” (L67) to determine the net deferred tax liability amount “Deferred Tax Liabilities, Net” (L68). The calculation for “Deferred Tax Liabilities, Net” (L68) is structured as follows:


XBRL Calculation Weight		Standard Label	Balance Type
-	L64	Deferred Tax Assets, Net of Valuation Allowance	Debit
+	L67	Deferred Tax Liabilities, Gross	Credit
	L68	Deferred Tax Liabilities, Net	Credit

•“Deferred Tax Liabilities, Gross” (L67) is used to report the gross deferred tax liability which does not reflect the effect of the deferred tax assets on the tax liability. If a tax liability is reported after considering deferred tax assets, then “Deferred Tax Liabilities, Net” (L68) is used.

Example 5—Disclosure of Unrecognized Tax Benefits

This example illustrates the modeling for disclosure of unrecognized tax benefits. The Company or one of its subsidiaries files income tax returns in the U.S. federal jurisdiction, and various states and foreign jurisdictions. With few exceptions, the Company is no longer subject to U.S. federal, state and local, or non-U.S. income tax examinations by tax authorities for years before 20X0. The Internal Revenue Service (IRS)[2] commenced an examination of the Company's U.S.[3] income tax returns for 20X1 through 20X3[4] in the first quarter of 20X6 that is anticipated to be completed by the end of 20X7.[1] A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows.



		20X6		20X5		20X4
				(in thousands)
L73	Balance at January 1	$	370,000	$	380,000	$	415,000
L74	Additions based on tax positions related to the current year	10,000		5,000		10,000
L75	Additions for tax positions of prior years	30,000		10,000		5,000
L76	Reductions for tax positions of prior years	(60,000)		(20,000)		(30,000)
L77	Settlements	(40,000)		(5,000)		(20,000)
L73	Balance at December 31	$	310,000	$	370,000	$	380,000

At December 31, 20X6, 20X5, and 20X4, there are $60, $55, and $40[5] million of unrecognized tax benefits that if recognized would affect the annual effective tax rate.

The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in operating expenses. During the years ended December 31, 20X6, 20X5, and 20X4, the Company recognized approximately $10, $11, and $12[6] million in interest and penalties. The Company had approximately $60 and $50[7] million for the payment of interest and penalties accrued at December 31, 20X6, and 20X5, respectively.

Figure 5.1

_____________________________

This legend, which is not part of the disclosure, is provided to illustrate the elements associated with values reported.

[1] L70 [2] ExXL71*

[3] XL17 [4] L72 2019 2020 2021

[5] L78 [6] L79

[7] L80

The legend for the elements used to tag these facts follows:

Standard Label

Balance Type

Period Type

Element Name

XL17

Tax Jurisdiction of Domicile [Extensible Enumeration]

Duration

TaxJurisdictionOfDomicileExtensibleEnumeration

L70

Income Tax Examination, Description

Duration

IncomeTaxExaminationDescription

ExXL71*

Income Tax Examination, Authority Name [Extensible Enumeration]

Duration

IncomeTaxExaminationAuthorityNameExtensibleEnumeration

L72

Income Tax Examination, Year under Examination

Duration

IncomeTaxExaminationYearUnderExamination

L73

Unrecognized Tax Benefits

Credit

Instant

UnrecognizedTaxBenefits

L74

Unrecognized Tax Benefits, Increase Resulting from Current Period Tax Positions

Credit

Duration

UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions

L75

Unrecognized Tax Benefits, Increase Resulting from Prior Period Tax Positions

Credit

Duration

UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions

L76

Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions

Debit

Duration

UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions

L77

Unrecognized Tax Benefits, Decrease Resulting from Settlements with Taxing Authorities

Debit

Duration

UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities

L78

Unrecognized Tax Benefits that Would Impact Effective Tax Rate

Credit

Instant

UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate

L79

Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense

Debit

Duration

UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense

L80

Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued

Credit

Instant

UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued

Figure 5.2

The XBRL report view created using the modeling structure is provided here:

Standard Label

Preferred Label

Date context

20X5-12-31

20X6-12-31

Report-Wide Value

L70

Income Tax Examination, Description

Examination of the Company's U.S. income tax returns

The Internal Revenue Service (IRS) commenced an examination of the Company's U.S. income tax returns for 20X1 through 20X3 in the first quarter of 20X6 that is anticipated to be completed by the end of 20X7.

ExXL71*

Income Tax Examination, Authority Name [Extensible Enumeration]

Income tax examination, authority name

https://fasb.org/us-gaap/20X6#InternalRevenueServiceIRSMember

XL17

Tax Jurisdiction of Domicile [Extensible Enumeration]

Company’s income tax return jurisdiction

http://xbrl.sec.gov/country/20X6#US

L72

Income Tax Examination, Year under Examination

Year that the Internal Revenue Service (IRS) commenced an examination of the Company's U.S. income tax returns

20X1 20X2 20X3

L73

Unrecognized Tax Benefits

Unrecognized tax benefits, balance

370000000

310000000

L74

Unrecognized Tax Benefits, Increase Resulting from Current Period Tax Positions

Additions based on tax positions related to the current year

10000000

L75

Unrecognized Tax Benefits, Increase Resulting from Prior Period Tax Positions

Additions for tax positions of prior years

30000000

L76

Unrecognized Tax Benefits, Decrease Resulting from Prior Period Tax Positions

Reductions for tax positions of prior years

60000000

L77

Unrecognized Tax Benefits, Decrease Resulting from Settlements with Taxing Authorities

Settlements

40000000

L78

Unrecognized Tax Benefits that Would Impact Effective Tax Rate

Unrecognized tax benefits that if recognized would affect the annual effective tax rate

60000000

L79

Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense

Interest and penalties

10000000

L80

Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued

Payment of interest and penalties accrued

60000000

Figure 5.3

Notes:

•Figure 5.3 provides information for the reporting period of 20X6. The other reporting periods (20X4 and 20X5) would be similarly structured.

•For tax years under examination, gYearListItemType element “Income Tax Examination, Year under Examination” (L72) is intended to be used to provide flexibility for tagging multiple years.

•Extensible enumeration element “Tax Jurisdiction of Domicile [Extensible Enumeration]” (XL17) is used to communicate that the examination is being conducted for the Company’s U.S. income tax return.

•An extension extensible enumeration element “Income Tax Examination, Authority Name [Extensible Enumeration]” (ExXL71*) is created to communicate that the income tax examination is commenced by the Internal Revenue Service. Filers creating an extension extensible enumeration element for information about the name of the authority examining income tax returns should use the same element name and standard label as this element which will be included in the 2026 GAAP Taxonomy.

•The intent of extensible enumeration modeling is primarily to limit the dimensional context of the data to information that is disaggregated to help facilitate consumption of the data.

•“Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense” (L79) is intended to be used to tag total amounts of interest and penalties recognized in the statement of income. “Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued” (L80) is intended to be used to tag total amounts of interest and penalties recognized in the statement of financial position.