01234567892022-01-012022-12-310123456789srt:ObligorGroupMembersrt:ReportableLegalEntitiesMember2022-12-31iso4217:USD0123456789srt:ConsolidationEliminationObligorGroupMember2022-12-310123456789srt:ReportableLegalEntityObligorGroupAfterEliminationMember2022-12-310123456789us-gaap:RedeemablePreferredStockMembersrt:ObligorGroupMembersrt:ReportableLegalEntitiesMember2022-12-310123456789us-gaap:RedeemablePreferredStockMembersrt:ConsolidationEliminationObligorGroupMember2022-12-310123456789us-gaap:RedeemablePreferredStockMembersrt:ReportableLegalEntityObligorGroupAfterEliminationMember2022-12-310123456789srt:ConsolidationEliminationObligorGroupAndNonobligorSubsidiaryMember2022-12-319876543211srt:ObligorGroupMember2022-12-319876543210srt:ConsolidationEliminationObligorGroupAndNonobligorSubsidiaryMember2022-12-319876543210srt:ObligorGroupMember2022-12-3101234567892022-12-310123456789abc:PowerGenerationLLCAndSubsidiariesMember2022-12-310123456789abc:EnergyGasElectricCompanyAndSubsidiariesMember2022-12-310123456789abc:MayfieldPowerAndElectricCompanyAndSubsidiariesMember2022-12-310123456789abc:GencoPuraOliveOilCompanyMember2022-01-012022-12-310123456789abc:GencoPuraOliveOilCompanyMember2022-12-310123456789abc:HudsuckerIndustriesMember2022-01-012022-12-310123456789abc:HudsuckerIndustriesMember2022-12-310123456789abc:DukeAndDukeMember2022-01-012022-12-310123456789abc:DukeAndDukeMember2022-12-310123456789abc:SoylentCorporationMember2022-01-012022-12-310123456789abc:SoylentCorporationMember2022-12-310123456789abc:SharkStoneGPLPMember2022-01-012022-12-310123456789abc:BearLLCMemberabc:MonkeyKingLLCMember2022-01-012022-12-31xbrli:pure0123456789abc:BearLLCMemberabc:PandaCorpMember2022-01-012022-12-310123456789abc:BearLLCMemberabc:ElephantEnergyCorpMember2022-01-012022-12-310123456789abc:BearPartnersLPMemberabc:BearLLCMember2022-01-012022-12-319876543211abc:YellowSandLLCMember2022-12-319876543211abc:YellowSandLLCMember2022-12-319876543211abc:GreenMountainServicesLLCMember2022-12-319876543211abc:GreenMountainServicesLLCMember2022-12-319876543211abc:BlueStoneLLCMember2022-12-319876543211abc:BlueStoneLLCMember2022-12-319876543211abc:RedTreeLLCMember2022-12-319876543211abc:RedTreeLLCMember2022-12-3198765432112022-12-319876543211us-gaap:EquityMethodInvestmentNonconsolidatedInvesteeOrGroupOfInvesteesMember2022-12-319876543210abc:MercuryLPMember2022-12-319876543210abc:VenusLPMember2022-12-319876543210abc:EarthLPMember2022-12-319876543210abc:MarsLPMember2022-12-319876543210abc:JupiterLPMember2022-12-319876543210abc:SaturnLPMember2022-12-319876543210us-gaap:EquityMethodInvestmentNonconsolidatedInvesteeOtherMember2022-12-319876543210us-gaap:EquityMethodInvestmentNonconsolidatedInvesteeOrGroupOfInvesteesMember2022-12-319876543210abc:MercuryLPMember2022-12-319876543210abc:VenusLPMember2022-12-319876543210abc:EarthLPMember2022-12-319876543210abc:MarsLPMember2022-12-319876543210abc:JupiterLPMember2022-12-319876543210abc:SaturnLPMember2022-12-319876543210us-gaap:OtherInvesteesMember2022-12-3198765432102022-12-310123456789abc:MercuryLPMember2022-01-012022-12-310123456789abc:VenusLPMember2022-01-012022-12-310123456789abc:EarthLPMember2022-01-012022-12-310123456789abc:MarsLPMember2022-01-012022-12-310123456789abc:JupiterLPMember2022-01-012022-12-310123456789abc:SaturnLPMember2022-01-012022-12-310123456789us-gaap:EquityMethodInvestmentNonconsolidatedInvesteeOtherMember2022-01-012022-12-310123456789us-gaap:EquityMethodInvestmentNonconsolidatedInvesteeOrGroupOfInvesteesMember2022-01-012022-12-310123456789abc:MercuryLPMember2022-01-012022-12-310123456789abc:VenusLPMember2022-01-012022-12-310123456789abc:EarthLPMember2022-01-012022-12-310123456789abc:MarsLPMember2022-01-012022-12-310123456789abc:JupiterLPMember2022-01-012022-12-310123456789abc:SaturnLPMember2022-01-012022-12-310123456789us-gaap:OtherInvesteesMember2022-01-012022-12-319876543210srt:ConsolidatedEntityExcludingVariableInterestEntitiesVIEMember2022-12-319876543210us-gaap:VariableInterestEntityPrimaryBeneficiaryMember2022-12-310123456789us-gaap:VariableInterestEntityPrimaryBeneficiaryMember2022-12-310123456789us-gaap:VariableInterestEntityNotPrimaryBeneficiaryMember2022-12-310123456789abc:VariableInterestEntityMember2022-12-31
Version 2.0
March 2023
Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities
(2022 GAAP Taxonomy†)
GAAP Financial Reporting Taxonomy and SEC Reporting Taxonomy (collectively referred to as the "GAAP Taxonomy")
Implementation Guide Series
† Changes from the 2018 GAAP Taxonomy Implementation Guide are included in Appendix A to this Guide.
The GAAP Taxonomy Implementation Guide is not authoritative; rather, it is a document that communicates how the GAAP Financial Reporting Taxonomy (GRT) and SEC Reporting Taxonomy (SRT) (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 Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities
Overview
The purpose of this GAAP Taxonomy Implementation Guide (Guide) is to demonstrate the modeling for the reporting of consolidated and nonconsolidated entities. The examples in this Guide are not intended to encompass all of the potential modeling configurations or to dictate the appearance and structure of an entity’s extension taxonomy or disclosures in its financial statements. The examples are provided to help users of the GAAP Financial Reporting Taxonomy and the SEC Reporting Taxonomy (collectively referred to as the "GAAP Taxonomy") understand how the dimensional modeling for disclosures of consolidated and nonconsolidated entities is structured within the GAAP Taxonomy. The examples are based on the assumption that an entity meets the criteria for reporting disclosures of consolidated and nonconsolidated entities 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 disclosures of consolidated and nonconsolidated entities.
Section 2: Examples of Modeling: This section includes examples of modeling for the disclosures of consolidated and nonconsolidated entities.
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 | Consolidation Items [Axis] | ConsolidationItemsAxis |
| Consolidation Items [Domain] | ConsolidationItemsDomain |
| M1 | Reportable Legal Entities [Member] | ReportableLegalEntitiesMember |
| M2 | Reportable Legal Entity, Obligor Group, after Elimination [Member] | ReportableLegalEntityObligorGroupAfterEliminationMember |
| M3 | Consolidation, Eliminations [Member] | ConsolidationEliminationsMember |
| M4 | Consolidation, Elimination, Obligor Group [Member] | ConsolidationEliminationObligorGroupMember |
| M5 | Consolidation, Elimination, Obligor Group and Nonobligor Subsidiary [Member] | ConsolidationEliminationObligorGroupAndNonobligorSubsidiaryMember |
| | |
| A2 | Consolidated Entities [Axis] | ConsolidatedEntitiesAxis |
| Consolidated Entities [Domain] | ConsolidatedEntitiesDomain |
| M6 | Obligor Group [Member] | ObligorGroupMember |
| M7 | Parent Company [Member] | ParentCompanyMember |
| M8 | Guarantor Subsidiaries [Member] | GuarantorSubsidiariesMember |
| M9 | Subsidiary Issuer [Member] | SubsidiaryIssuerMember |
| M10 | Non-Guarantor Subsidiaries [Member] | NonGuarantorSubsidiariesMember |
| M11 | Variable Interest Entity, Primary Beneficiary [Member] | VariableInterestEntityPrimaryBeneficiaryMember |
| M12 | Consolidated Entity, Excluding Consolidated VIE [Member] | ConsolidatedEntityExcludingVariableInterestEntitiesVIEMember |
| M13 | Variable Interest Entity, Not Primary Beneficiary [Member] | VariableInterestEntityNotPrimaryBeneficiaryMember |
| | |
| A3 | Class of Stock [Axis] | StatementClassOfStockAxis |
| Class of Stock [Domain] | ClassOfStockDomain |
| M14 | Redeemable Preferred Stock [Member] | RedeemablePreferredStockMember |
| | |
| A4 | Legal Entity [Axis] | dei:LegalEntityAxis |
| Entity [Domain] | dei:EntityDomain |
| ExM15 | Shark Stone GP, LP [Member] | SharkStoneGPLPMember |
| ExM16 | Monkey King LLC [Member] | MonkeyKingLLCMember |
| ExM17 | Panda Corp [Member] | PandaCorpMember |
| ExM18 | Elephant Energy Corp [Member] | ElephantEnergyCorpMember |
| ExM19 | Bear LLC [Member] | BearLLCMember |
| ExM20 | Power Generation, LLC and Subsidiaries [Member] | PowerGenerationLLCAndSubsidiariesMember |
| ExM21 | Energy Gas & Electric Company and Subsidiaries [Member] | EnergyGasAndElectricCompanyAndSubsidiariesMember |
| ExM22 | Mayfield Power and Electric Company and Subsidiaries [Member] | MayfieldPowerAndElectricCompanyAndSubsidiariesMember |
| (Continues) |
| | | | | | | | |
| Coding | Standard Label | Element Name |
| A5 | Ownership [Axis] | OwnershipAxis |
| Ownership [Domain] | OwnershipDomain |
| ExM16 | Monkey King LLC [Member] | MonkeyKingLLCMember |
| ExM19 | Bear LLC [Member] | BearLLCMember |
| ExM23 | Bear Partners, LP [Member] | BearPartnersLPMember |
| | |
| A6 | Investment, Name [Axis] | ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis |
| Investment, Name [Domain] | EquityMethodInvesteeNameDomain |
| ExM24 | Yellow Sand LLC [Member] | YellowSandLLCMember |
| ExM25 | Green Mountain Services LLC [Member] | GreenMountainServicesLLCMember |
| ExM26 | Blue Stone LLC [Member] | BlueStoneLLCMember |
| ExM27 | Red Tree LLC [Member] | RedTreeLLCMember |
| M28 | Nonconsolidated Investees, Other [Member] | OtherInvesteesMember |
| | |
| A7 | Customer [Axis] | MajorCustomersAxis |
| Customer [Domain] | NameOfMajorCustomerDomain |
| ExM29 | Genco Pura Olive Oil Company [Member] | GencoPuraOliveOilCompanyMember |
| ExM30 | Hudsucker Industries [Member] | HudsuckerIndustriesMember |
| ExM31 | Duke and Duke [Member] | DukeAndDukeMember |
| ExM32 | Soylent Corporation [Member] | SoylentCorporationMember |
| | |
| A8 | Equity Method Investment, Nonconsolidated Investee [Axis] | EquityMethodInvestmentNonconsolidatedInvesteeAxis |
| Equity Method Investment, Nonconsolidated Investee [Domain] | EquityMethodInvestmentNonconsolidatedInvesteeDomain |
| M33 | Equity Method Investment, Nonconsolidated Investee or Group of Investees [Member] | EquityMethodInvestmentNonconsolidatedInvesteeOrGroupOfInvesteesMember |
| ExM24 | Yellow Sand LLC [Member] | YellowSandLLCMember |
| ExM25 | Green Mountain Services LLC [Member] | GreenMountainServicesLLCMember |
| ExM26 | Blue Stone LLC [Member] | BlueStoneLLCMember |
| ExM27 | Red Tree LLC [Member] | RedTreeLLCMember |
| M34 | Equity Method Investment, Nonconsolidated Investee, Other [Member] | EquityMethodInvestmentNonconsolidatedInvesteeOtherMember |
| ExM35 | Mercury, LP [Member] | MercuryLPMember |
| ExM36 | Venus, LP [Member] | VenusLPMember |
| ExM37 | Earth, LP [Member] | EarthLPMember |
| ExM38 | Mars, LP [Member] | MarsLPMember |
| ExM39 | Jupiter, LP [Member] | JupiterLPMember |
| ExM40 | Saturn, LP [Member] | SaturnLPMember |
| | |
| ExA9 | Investments in Entities [Axis] | InvestmentsinEntitiesAxis |
| Investments in Entities [Domain] | InvestmentsinEntitiesDomain |
| ExM41 | Variable Interest Entity [Member] | VariableInterestEntityMember |
| (Continued) |
(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), while 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, 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)Additional information for values reported using extensible enumerations can be found in the GAAP Taxonomy Implementation Guide, Extensible Enumerations: A Guide for Preparers.
Section 1: Overview of Modeling
The purpose of this Guide is to explain the dimensional modeling for expressing relationships that the reporting entity has with other entities, whether that entity is consolidated or nonconsolidated.
The “Legal Entity [Axis]” (A4) is intended to be used only to identify legal entities. That is, the combination of “Legal Entity [Axis]” (A4) with an extension member in the context of a fact for a primary line item such as “Revenues” (L1) is interpreted by users of the data to be the revenues of that particular entity and not the values of the reporting entity. Conversely, the combination of “Customer [Axis]” (A7) with an extension member in the context of a fact for a primary line item such as “Revenues” (L1)” is interpreted by users to be the revenues of the reporting entity as generated from a particular customer.
“Legal Entity [Axis]” (A4) was initially created for mutual fund reporting of risk/reward summary information in form 485BPOS. For the investment firm reporting on its funds, “Legal Entity [Axis]” (A4) differentiates the reported information for each of the individual funds instead of the unique Central Index Key (CIK) of the particular fund in the Entity Identifier.
Because the SEC allows for one CIK identifier for all of the reported contexts in an instance document, that same principle was then applied for multiple registrants. As an example, a public utility may report four registrants. To distinguish the values of the registrants, “Legal Entity [Axis]” (A4) with a member representing each registrant is used to tag the respective facts.
Example 2 of this Guide illustrates a disclosure in a filing that includes multiple registrants.
Below is an overview of the dimensions illustrated in this Guide:
“Consolidated Entities [Axis]” (A2) is intended to be used for the values in a consolidating schedule. It identifies consolidated amounts of the parent, subsidiaries, and other affiliates in consolidating financial disclosures.
“Variable Interest Entity, Primary Beneficiary [Member]” (M11) under “Consolidated Entities [Axis]” (A2), as illustrated above, should be used by filers that only have VIEs that are consolidated. “Variable Interest Entity, Not Primary Beneficiary [Member]” (M13) and “Consolidated Entity, Excluding VIE [Member]” are under “Consolidated Entity, Excluding Consolidated VIE [Member]” (M12), indicating that facts tagged with those two member elements are part of the consolidated entity excluding consolidated VIEs. See Example 8 and Example 9 for additional information.
“Consolidation Items [Axis]” (A1) is to be used in conjunction with “Consolidated Entities [Axis]” (A2) to disaggregate consolidated totals between values before and after eliminations.
The “Consolidated Entities [Axis]” (A2) with “Obligor Group [Member]” (M6) is intended to be used for the reporting of summarized financial information of issuers and guarantors that is provided on a combined basis. The element “Obligor Group [Member]” (M6) is a member under “Consolidated Entities [Axis]” (A2) in presentation group 999000, as shown above. See Example 1a and Example 1b for additional information.
For the elimination of intercompany balances and transactions between issuers and guarantors whose information is presented on a combined basis, “Reportable Legal Entity, Obligor Group, after Elimination [Member]” (M2) under “Consolidation Items [Axis]” (A1) is intended to be used to tag after eliminations information. “Consolidation, Elimination, Obligor Group [Member]” (M4) is intended to be used for elimination of intercompany balances and transactions within the obligor group if reported. In addition, intercompany balances and transactions with non-obligated subsidiaries presented in separate line items is intended to be tagged with “Consolidation, Elimination, Obligor Group and Nonobligor Subsidiary [Member]” (M5). “Consolidation, Elimination, Obligor Group [Member]” (M4) and “Consolidation, Elimination, Obligor Group and Nonobligor Subsidiary [Member]” (M5) are under the same axis to tag elimination information. See Example 1a and Example 1b for additional information. “Reportable Legal Entity, Affiliate Group, Security Pledged as Collateral, after Elimination [Member]” is under “Consolidation Items [Axis]” (A1) to tag the value of an affiliate group whose security is pledged as collateral for a security registered or being registered, after elimination of intercompany balances and transactions within the affiliate group. “Consolidation, Elimination, Affiliate Group and Registrant [Member]” is intended to be used to tag the affiliate's amounts due from, amounts due to, and transactions with the registrant. “Consolidation, Elimination, Affiliate, Security Not Pledged as Collateral [Member]” is intended to be used to tag the affiliate's amounts due from, amounts due to and transactions with the registrant's subsidiaries that are not included in the affiliate group whose security is pledged as collateral for a security registered or being registered.
“Legal Entity [Axis]” (A4) is to identify the legal entity. No members are included with the dimension and domain in the GAAP Taxonomy because it is intended that the members should be specifically named legal entities and not any standard elements defined in a base taxonomy. See Example 2 for additional information. 
“Ownership [Axis]” (A5) is intended to represent the hierarchical ownership of the entity and to report values related to ownership interest that exist between the reporting entity and the entity for which the reporting entity has an ownership stake. It could also be used in conjunction with “Legal Entity [Axis]” (A4) to report ownership interest that exists between other legal entities and the entity for which the legal entity has an ownership stake. “Ownership [Axis]” (A5) is not intended to be used to disaggregate monetary information such as revenue. “Ownership [Axis]” (A5) is intended to be used to report data items such as ownership percentage, date holding acquired, date holding sold, change in ownership percentage, and so forth. See Example 4 for additional information. “Investment, Name [Axis]” (A6) identifies the name of the investment that the reporting entity is disclosing as an investment. See Example 5 and Example 6 for additional information. “Customer [Axis]” (A7) identifies the name of the customer with which the reporting entity has conducted business. See Example 3 for additional information. “Equity Method Investment, Nonconsolidated Investee [Axis]” (A8) is intended to be used to identify equity method investees. Filers can create specifically named investee members under
this axis to report financial statement information of the equity method investees. See Example 5 and Example 6 for additional information.
Section 2: Examples of Modeling
Example 1a—Summarized Consolidating Statement of Financial Position of Obligor Group (Intercompany Balances and Transactions with Nonobligor Subsidiaries Reported in Notes)
Example 1a illustrates the modeling for disclosures that report a summarized consolidating statement of financial position of the obligor group on a combined basis, before elimination of intercompany balances and transactions with nonobligor subsidiaries, eliminations, and after eliminations.
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | Summarized Statement of Financial Position December 31, 20X0 | | | | |
| | | Obligor Group | | | Obligor Group Elimination | | Obligor Group, After Elimination | | | |
| Assets | | | A1:M1, A2:M6 | | | A1:M4 | | A1:M2 | | | |
| Current Assets | (a) | L2 | $ | 300 | | | | (60) | | | $ | 240 | | | | |
| Other Noncurrent Assets | (b) | L3 | $ | 450 | | | | (120) | | | $ | 330 | | | | |
| | | | | | | | | | | |
| Liability | | | | | | | | | | | |
| Current Liability | (a) | L4 | $ | 145 | | | | (100) | | | $ | 45 | | | | |
| Noncurrent Liability | (b) | L5 | $ | 200 | | | | (80) | | | $ | 120 | | | | |
| | | | | | | | | | | |
| Redeemable Preferred Stock | | L6, A1:M1, A2:M6, A3:M14 | $ | 175 | | L6, A1:M4, A3:M14 | — | | L6, A1:M2, A3:M14 | $ | 175 | | | | |
| Noncontrolling Interests | | L7, A1:M1, A2:M6 | $ | 100 | | L7, A1:M4 | — | | L7, A1:M2 | $ | 100 | | | | |
| | | | | | | | | | | |
| | | L2, A1:M5 | | | L4, A1:M5 | |
| (a) Includes current assets due from nonobligor subsidiaries of | $ | 20 | | and current liabilities due to nonobligor subsidiaries of | $ | 30 | | | |
| | | | | | | | | | | |
| | | | L3, A1:M5 | | | L5, A1:M5 |
| (b) Includes non-current assets due from nonobligor subsidiaries of | $ | 50 | | and non-current liabilities due to nonobligor subsidiaries of | $ | 40 | | |
| | | | | | |
Figure 1a.1
The legend for the elements used to tag these facts follows:
| | | | | | | | | | | | | | |
| Standard Label | Balance Type | Period Type | Element Name |
| A1 | Consolidation Items [Axis] | | Duration | ConsolidationItemsAxis |
| Consolidation Items [Domain] | | Duration | ConsolidationItemsDomain |
| M1 | Reportable Legal Entities [Member] | | Duration | ReportableLegalEntitiesMember |
| M2 | Reportable Legal Entity, Obligor Group, after Elimination [Member] | | Duration | ReportableLegalEntityObligorGroupAfterEliminationMember |
| M3 | Consolidation, Eliminations [Member] | | Duration | ConsolidationEliminationsMember |
| M4 | Consolidation, Elimination, Obligor Group [Member] | | Duration | ConsolidationEliminationObligorGroupMember |
| M5 | Consolidation, Elimination, Obligor Group and Nonobligor Subsidiary [Member] | | Duration | ConsolidationEliminationObligorGroupAndNonobligorSubsidiaryMember |
| | | | |
| A2 | Consolidated Entities [Axis] | | Duration | ConsolidatedEntitiesAxis |
| Consolidated Entities [Domain] | | Duration | ConsolidatedEntitiesDomain |
| M6 | Obligor Group [Member] | | Duration | ObligorGroupMember |
| M7 | Parent Company [Member] | | Duration | ParentCompanyMember |
| M8 | Guarantor Subsidiaries [Member] | | Duration | GuarantorSubsidiariesMember |
| M9 | Subsidiary Issuer [Member] | | Duration | SubsidiaryIssuerMember |
| | | | |
| A3 | Class of Stock [Axis] | | Duration | StatementClassOfStockAxis |
| Class of Stock [Domain] | | Duration | ClassOfStockDomain |
| M14 | Redeemable Preferred Stock [Member] | | Duration | RedeemablePreferredStockMember |
| | | | |
| L2 | Assets, Current | Debit | Instant | AssetsCurrent |
| L3 | Assets, Noncurrent | Debit | Instant | AssetsNoncurrent |
| L4 | Liabilities, Current | Credit | Instant | LiabilitiesCurrent |
| L5 | Liabilities, Noncurrent | Credit | Instant | LiabilitiesNoncurrent |
| L6 | Temporary Equity, Carrying Amount, Attributable to Parent | Credit | Instant | TemporaryEquityCarryingAmountAttributableToParent |
| L7 | Stockholders' Equity Attributable to Noncontrolling Interest | Credit | Instant | MinorityInterest |
Figure 1a.2
The XBRL report view created using the modeling structure is provided here:
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | | L2 | L3 | L4 | L5 | L6 | L7 |
| Standard Label | Consolidation Items [Axis] | Consolidated Entities [Axis] | Class of Stock [Axis] | Assets, Current | Assets, Noncurrent | Liabilities, Current | Liabilities, Noncurrent | Temporary Equity, Carrying Amount, Attributable to Parent | Stockholders' Equity Attributable to Noncontrolling Interest |
| A1 | A2 | A3 |
| Preferred Label | | | | Current Assets | Other Noncurrent Assets | Current Liability | Noncurrent Liability | Redeemable Preferred Stock | Noncontrolling Interests |
| Reportable Legal Entities [Member] | Obligor Group [Member] | Redeemable Preferred Stock [Member] | | | | | 175 | |
| M14 |
| M1 | M6 | | 300 | 450 | 145 | 200 | | 100 |
| Consolidation, Elimination, Obligor Group [Member] | | Redeemable Preferred Stock [Member] | | | | | 0 | |
| M14 |
| M4 | | | -60 | -120 | -100 | -80 | | 0 |
| Reportable Legal Entity, Obligor Group, after Elimination [Member] | | Redeemable Preferred Stock [Member] | | | | | 175 | |
| M14 |
| M2 | | | 240 | 330 | 45 | 120 | | 100 |
| Consolidation, Elimination, Obligor Group and Nonobligor Subsidiary [Member] | | | -20 | -50 | -30 | -40 | | |
| M5 | | |
Figure 1a.3
Notes:
•Members under the “Consolidation Items [Axis]” (A1) represent components, eliminations, or reconciling items used in a consolidating schedule for a parent entity and its subsidiaries.
•“Reportable Legal Entity, Obligor Group, after Elimination [Member]” (M2) represents the consolidated amount of the obligor group, after eliminations of intercompany balances and transactions between the obligor group, but before eliminations of intercompany balances and transactions with nonobligated subsidiaries. “Reportable Legal Entity, Obligor Group, after Elimination [Member]” (M2) is a child of “Reportable Legal Entities [Member]” (M1), indicating that the fact tagged with M2 is part of the fact tagged with M1. “Reportable Legal Entities [Member]” (M1) is not used to tag values in this example. It is used to provide a relationship in order for consumers of the data to better understand what these member elements represent.
•“Consolidation, Elimination, Obligor Group [Member]” (M4) represents eliminations of intercompany balances and transactions between the obligor group and elimination of investment in nonobligor subsidiary. “Consolidation, Elimination, Obligor Group and Nonobligor Subsidiary [Member]” (M5) represents eliminations of intercompany balances and transactions with non-obligated subsidiaries, excluding elimination of investment in nonobligor subsidiary. These two member elements are children of “Consolidation, Eliminations [Member]” (M3), indicating that the fact tagged with M4 or M5 is part of the total elimination amount. “Consolidation, Eliminations [Member]” (M3) is not used to tag values in this example. It is used to provide a relationship so consumers of the data can better understand what these member elements represent.
•Summarized financial information for “Consolidation, Elimination, Obligor Group [Member]” (M4) is entered as negative numbers (as shown in Figure 1a.3) because the numbers represent a reduction of values for eliminations reported in the summarized statement of financial position.
•Summarized financial information for “Consolidation, Elimination, Obligor Group and Nonobligor Subsidiary [Member]” (M5) is entered as negative numbers (as shown in Figure 1a.3) to indicate that the facts represent intercompany balances and transactions
with non-obligated subsidiaries that are eliminated for consolidation.
•“Obligor Group [Member]” (M6) with “Consolidated Entities [Axis]” (A2) is intended to be used for reporting information of the parent company, subsidiary issuer, and guarantor subsidiaries of the parent company on a combined basis. “Parent Company [Member]” (M7), “Guarantor Subsidiaries [Member]" (M8), and “Subsidiary Issuer [Member]” (M9) are children of “Obligor Group [Member]” (M6) to indicate that the fact value tagged with “Obligor Group [Member]” (M6) represents combined values of the obligor group. “Parent Company [Member]” (M7), “Guarantor Subsidiaries [Member]” (M8), and “Subsidiary Issuer [Member]” (M9) are not used to tag values in this example. These elements are used to provide a relationship for consumers of the data to better understand what the obligor group member element represents.
Example 1b—Summarized Consolidating Statement of Financial Position of Obligor Group (Intercompany Balances and Transactions with Nonobligor Subsidiary Separately Reported in Summarized Statement)
Example 1b illustrates the modeling for disclosures of a summarized consolidating statement of financial position of the obligor group on a combined basis. Information of the obligor group, excluding intercompany balances and transactions with nonobligor subsidiaries, and information for intercompany balances and transactions with nonobligor subsidiaries are reported separately. Transactions between the parent and subsidiary obligors presented on a combined basis and investment in nonobligor subsidiaries have been eliminated.
| | | | | | | | | | | | | | | | | |
| Parent Issuer and Subsidiary Guarantor Summarized Statement of Financial Position |
| | | | December 31, 20X0 | |
| Current assets | | L2, A2:M6 | | $ | 2,000 | | |
| Intercompany receivable from nonobligor subsidiaries | | L2, A1:M5 | | $ | 1,500 | | |
| Noncurrent assets | | L3, A2:M6 | | $ | 9,000 | | |
| | | | | |
| Current liabilities | | L4, A2:M6 | | $ | 1,000 | | |
| Noncurrent liabilities | | L5, A2:M6 | | $ | 6,000 | | |
| | | | | |
Figure 1b.1
The legend for the elements used to tag these facts follows:
| | | | | | | | | | | | | | |
| Standard Label | Balance Type | Period Type | Element Name |
| A1 | Consolidation Items [Axis] | | Duration | ConsolidationItemsAxis |
| Consolidation Items [Domain] | | Duration | ConsolidationItemsDomain |
| M3 | Consolidation, Eliminations [Member] | | Duration | ConsolidationEliminationsMember |
| M5 | Consolidation, Elimination, Obligor Group and Nonobligor Subsidiary [Member] | | Duration | ConsolidationEliminationObligorGroupAndNonobligorSubsidiaryMember |
| | | | |
| A2 | Consolidated Entities [Axis] | | Duration | ConsolidatedEntitiesAxis |
| Consolidated Entities [Domain] | | Duration | ConsolidatedEntitiesDomain |
| M6 | Obligor Group [Member] | | Duration | ObligorGroupMember |
| M7 | Parent Company [Member] | | Duration | ParentCompanyMember |
| M8 | Guarantor Subsidiaries [Member] | | Duration | GuarantorSubsidiariesMember |
| M9 | Subsidiary Issuer [Member] | | Duration | SubsidiaryIssuerMember |
| | | | |
| L2 | Assets, Current | Debit | Instant | AssetsCurrent |
| L3 | Assets, Noncurrent | Debit | Instant | AssetsNoncurrent |
| L4 | Liabilities, Current | Credit | Instant | LiabilitiesCurrent |
| L5 | Liabilities, Noncurrent | Credit | Instant | LiabilitiesNoncurrent |
Figure 1b.2
The XBRL report view created using the modeling structure is provided here:
| | | | | | | | | | | | | | |
| Standard Label | Preferred Label | | |
| Consolidation Items [Axis] | | Consolidation, Elimination, Obligor Group and Nonobligor Subsidiary [Member] | |
| A1 | | M5 | |
| Consolidated Entities [Axis] | | | Obligor Group [Member] |
| A2 | | | M6 |
| L2 | Assets, Current | Current assets | -1500 | 2000 |
| L3 | Assets, Noncurrent | Noncurrent assets | | 9000 |
| L4 | Liabilities, Current | Current liabilities | | 1000 |
| L5 | Liabilities, Noncurrent | Noncurrent liabilities | | 6000 |
Figure 1b.3
Notes:
•“Obligor Group [Member]” (M6) with “Consolidated Entities [Axis]” (A2) is intended to be used for reporting information of the parent company, subsidiary issuer, and guarantor subsidiaries of the parent company on a combined basis, after all eliminations, and represents the consolidated value of the obligor group. “Parent Company [Member]” (M7), “Guarantor Subsidiaries [Member]" (M8), and “Subsidiary Issuer [Member]” (M9) are children of “Obligor Group [Member]” (M6) to indicate that the fact value tagged with “Obligor Group [Member]” (M6) represents combined values of the obligor group. “Parent Company [Member]” (M7), "Guarantor Subsidiaries [Member]” (M8), and “Subsidiary Issuer [Member]” (M9) are not used to tag values in this example. These elements are used to provide a relationship for consumers of the data to better understand what the obligor group member element represents.
•This example illustrates the modeling for disclosures of a summarized consolidated statement of financial position of the obligor group on a combined basis, after eliminations of intercompany balances and transactions within the obligor group and with nonobligor subsidiaries. “Reportable Legal Entity, Obligor Group, after Elimination [Member]” (M2) is not used in this example because that element represents the consolidated amount of the obligor group, after eliminations of intercompany balances and transactions within obligor group, but before eliminations of intercompany balances and transactions with nonobligated subsidiaries. The values for the obligor in this example represent the consolidated amount of the obligor group, after all eliminations.
•Facts tagged using “Consolidation, Elimination, Obligor Group and Nonobligor Subsidiary [Member]” (M5) with “Consolidation Items [Axis]” (A1) are entered as negative numbers (as shown in Figure 1b.3) to indicate that the facts represent intercompany balances and transactions with non-obligated subsidiaries that are eliminated for consolidation.
Example 2—Multiple Registrants
Example 2 illustrates a filing that includes multiple registrants. Only the current asset portion of the statement of financial position has been provided for this example because the primary focus is to illustrate the dimensional modeling.
| | | | | | | | | | | | | | | | | |
| | | | | |
| | 12/31/20X0 |
| | | A4:ExM20 | A4:ExM21 | A4:ExM22 |
| | Power Corporation and Subsidiaries | Power Generation, LLC and Subsidiaries | Energy Gas & Electric Company and Subsidiaries | Mayfield Power and Electric Company and Subsidiaries |
| Current assets | | | | |
| L8 | Cash and cash equivalents | $ | 1,648 | | $ | 496 | | $ | 774 | | $ | 418 | |
| L14 | Restricted cash and cash equivalents | 122 | | 88 | | 19 | | 36 | |
| L9 | Accounts receivable | 3,429 | | 2,004 | | 915 | | 622 | |
| L15 | Derivative assets | 738 | | 738 | | — | | — | |
| L10 | Inventory | 1,418 | | 1,213 | | 149 | | 52 | |
| L16 | Regulatory assets | 1,538 | | — | | 555 | | 896 | |
| L17 | Other assets | 655 | | 187 | | 372 | | 81 | |
| L2 | Total current assets | $ | 9,548 | | $ | 4,726 | | $ | 2,784 | | $ | 2,105 | |
| | | | | |
Figure 2.1
The legend for the elements used to tag these facts follows:
| | | | | | | | | | | | | | |
| Standard Label | Balance Type | Period Type | Element Name |
| A4 | Legal Entity [Axis] | | Duration | dei:LegalEntityAxis |
| Entity [Domain] | | Duration | dei:EntityDomain |
| ExM20 | Power Generation, LLC and Subsidiaries [Member] | | Duration | PowerGenerationLLCAndSubsidiariesMember |
| ExM21 | Energy Gas & Electric Company and Subsidiaries [Member] | | Duration | EnergyGasAndElectricCompanyAndSubsidiariesMember |
| ExM22 | Mayfield Power and Electric Company and Subsidiaries [Member] | | Duration | MayfieldPowerAndElectricCompanyAndSubsidiariesMember |
| | | | |
| L2 | Assets, Current | Debit | Instant | AssetsCurrent |
| L8 | Cash and Cash Equivalents, at Carrying Value | Debit | Instant | CashAndCashEquivalentsAtCarryingValue |
| L9 | Accounts Receivable, after Allowance for Credit Loss, Current | Debit | Instant | AccountsReceivableNetCurrent |
| L10 | Inventory, Net | Debit | Instant | InventoryNet |
| L14 | Restricted Cash and Cash Equivalents, Current | Debit | Instant | RestrictedCashAndCashEquivalentsAtCarryingValue |
| L15 | Derivative Asset, Current | Debit | Instant | DerivativeAssetsCurrent |
| L16 | Regulatory Asset, Current | Debit | Instant | RegulatoryAssetsCurrent |
| L17 | Other Assets, Current | Debit | Instant | OtherAssetsCurrent |
Figure 2.2
The XBRL report view created using the modeling structure is provided here:
| | | | | | | | | | | | | | | | | | | | |
| Standard Label | Preferred Label | | | | |
| Legal Entity [Axis] | | Power Generation, LLC and Subsidiaries [Member] | Energy Gas & Electric Company and Subsidiaries [Member] | Mayfield Power and Electric Company and Subsidiaries [Member] | Report-wide Value |
| A4 | | ExM20 | ExM21 | ExM22 |
| L8 | Cash and Cash Equivalents, at Carrying Value | Cash and cash equivalents | 496 | 774 | 418 | 1648 |
| L14 | Restricted Cash and Cash Equivalents, Current | Restricted cash and cash equivalents | 88 | 19 | 36 | 122 |
| L9 | Accounts Receivable, after Allowance for Credit Loss, Current | Accounts receivable | 2004 | 915 | 622 | 3429 |
| L15 | Derivative Asset, Current | Derivative assets | 738 | 0 | 0 | 738 |
| L10 | Inventory, Net | Inventory | 1213 | 149 | 52 | 1418 |
| L16 | Regulatory Asset, Current | Regulatory assets | 0 | 555 | 896 | 1538 |
| L17 | Other Assets, Current | Other assets | 187 | 372 | 81 | 655 |
| L2 | Assets, Current | Total current assets | 4726 | 2784 | 2105 | 9548 |
Figure 2.3
Notes:
•This is an example of multiple registrants, which is a situation in which each of the reporting entities has their own CIK. However, only one CIK is used as the entity identifier in the contexts of the instance document.
•For additional information on multiple registrants, please refer to Question E.17 of the Staff Interpretations and FAQs Related to Interactive Data Disclosures at the SEC's website at www.sec.gov/structureddata.
Example 3—Customer
Example 3 illustrates the dimensional modeling for the disclosure of named customers with which the reporting entity has conducted business.
| | | | | | | | | | | | | | | | | | | | |
| | | | | | |
| | | Year Ended December 31, 20X0 | | As of December 31, 20X0 | |
| Customer | | | Revenues | | Accounts Receivable | |
| | | L1 | | L9 | |
| Genco Pura Olive Oil Company | A7:ExM29 | | $ | 423 | | | $ | 25 | | |
| Hudsucker Industries | A7:ExM30 | | $ | 294 | | | $ | 10 | | |
| Duke & Duke | A7:ExM31 | | $ | 148 | | | $ | 16 | | |
| Soylent Corporation | A7:ExM32 | | $ | 158 | | | $ | 80 | | |
| | | | | | |
Figure 3.1
The legend for the elements used to tag these facts follows:
| | | | | | | | | | | | | | |
| Standard Label | Balance Type | Period Type | Element Name |
| A7 | Customer [Axis] | | Duration | MajorCustomersAxis |
| Customer [Domain] | | Duration | NameOfMajorCustomerDomain |
| ExM29 | Genco Pura Olive Oil Company [Member] | | Duration | GencoPuraOliveOilCompanyMember |
| ExM30 | Hudsucker Industries [Member] | | Duration | HudsuckerIndustriesMember |
| ExM31 | Duke and Duke [Member] | | Duration | DukeAndDukeMember |
| ExM32 | Soylent Corporation [Member] | | Duration | SoylentCorporationMember |
| | | | |
| L1 | Revenues | Credit | Duration | Revenues |
| L9 | Accounts Receivable, after Allowance for Credit Loss, Current | Debit | Instant | AccountsReceivableNetCurrent |
Figure 3.2
The instance document created using the modeling structure is provided here:
| | | | | | | | | | | | | | | | | | | | |
| Standard Label | Preferred Label | | | | |
| Customer [Axis] | | Genco Pura Olive Oil Company [Member] | Hudsucker Industries [Member] | Duke and Duke [Member] | Soylent Corporation [Member] |
| A7 | | ExM29 | ExM30 | ExM31 | ExM32 |
| L1 | Revenues | Revenues | 423 | | 294 | | 148 | | 158 | |
| L9 | Accounts Receivable, after Allowance for Credit Loss, Current | Accounts Receivable | 25 | | 10 | | 16 | | 80 | |
Figure 3.3
Note:
•“Customer [Axis]” (A7) is used for this example in lieu of “Legal Entity [Axis]” (A4) because the revenue and receivables are those of the reporting entity, not the named customers.
Example 4—Ownership Structure
Example 4 illustrates the modeling for disclosures of the ownership structure for the reporting entity, which is Bear Partners, LP.
Our operations and activities are managed by our general partner, Shark Stone GP, LP,[1] which in turn is managed by its general partner, Monkey King GP, LLC,[2] which we refer to as the General Partner, and is 100 percent[3] owned by Bear, LLC. Bear, LLC and its subsidiaries and affiliates, collectively referred to as Bear, LLC, are owned 50 percent[4] by Panda and 50 percent[5] by Elephant Energy. Bear, LLC directs our business operations through its ownership and control of the General Partner. Bear, LLC owns approximately 22 percent[6] of us, including limited partner and general partner interest.
_____________________________
Legend: This legend, which is not part of the disclosure, is provided to illustrate the elements associated with values reported.
[1] L18
[2] L18, A4:ExM15
[3] L19, A4:ExM19, A5:ExM16
[4] L19, A4:ExM17, A5:ExM19
[5] L19, A4:ExM18, A5:ExM19
[6] L19, A4:ExM19, A5:ExM23
Figure 4.1
The legend for the elements used to tag these facts follows:
| | | | | | | | | | | | | | |
| Standard Label | Balance Type | Period Type | Element Name |
| A4 | Legal Entity [Axis] | | Duration | dei:LegalEntityAxis |
| Entity [Domain] | | Duration | dei:EntityDomain |
| ExM15 | Shark Stone GP, LP [Member] | | Duration | SharkStoneGPLPMember |
| ExM17 | Panda Corp [Member] | | Duration | PandaCorpMember |
| ExM18 | Elephant Energy Corp [Member] | | Duration | ElephantEnergyCorpMember |
| ExM19 | Bear LLC [Member] | | Duration | BearLLCMember |
| | | | |
| A5 | Ownership [Axis] | | Duration | OwnershipAxis |
| Ownership [Domain] | | Duration | OwnershipDomain |
| ExM16 | Monkey King LLC [Member] | | Duration | MonkeyKingLLCMember |
| ExM19 | Bear LLC [Member] | | Duration | BearLLCMember |
| ExM23 | Bear Partners, LP [Member] | | Duration | BearPartnersLPMember |
| | | | |
| L18 | Limited Liability Company or Limited Partnership, Managing Member or General Partner, Name | | Duration | LimitedLiabilityCompanyOrLimitedPartnershipManagingMemberOrGeneralPartnerName |
| L19 | Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest | | Duration | LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest |
Figure 4.2
The XBRL report view created using the modeling structure is provided here:
| | | | | | | | | | | | | | | | | | | | | | | | | | |
| Standard Label | Preferred Label | | | | | | |
| Legal Entity [Axis] | | Panda Corp [Member] | Elephant Energy Corp [Member] | Bear LLC [Member] | Shark Stone GP, LP [Member] | Report-wide Value |
| A4 | | ExM17 | ExM18 | ExM19 | ExM15 |
| Ownership [Axis] | | Bear LLC [Member] | Monkey King LLC [Member] | Bear Partners, LP [Member] | |
| A5 | | ExM19 | ExM16 | ExM23 | |
| L18 | Limited Liability Company or Limited Partnership, Managing Member or General Partner, Name | General partner name of limited liability company or limited partnership | | | | | Monkey King GP, LLC | Shark Stone GP, LP |
| L19 | Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest | Ownership interest of limited liability company or limited partnership | 0.50 | 0.50 | 1.00 | 0.22 | | |
Figure 4.3
Notes:
•“Legal Entity [Axis]” (A4) is used to establish which entity is reporting its ownership stake in another entity. “Ownership [Axis]” (A5) identifies the entity for which the ownership stake is being reported.
•The report-wide values are for the reporting entity Bear Partners, LP, which is also identified by the member named “Bear Partners, LP [Member]” (ExM23) for disclosure of the ownership.
•The members included in this example are used in conjunction with both “Legal Entity [Axis]” (A4) and “Ownership [Axis]” (A5) because they represent the same entity. The only aspect that changes is the entity for which the ownership stake is disclosed.
Example 5—Equity Method Investments
Example 5 illustrates the modeling for disclosure of the named equity method investments in which the reporting entity has invested. High-level summarized financial information of the nonconsolidated affiliates is also provided.
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Investments in Nonconsolidated Affiliates as End of December 31, 20X0 | | | | | | | | |
| The following table summarizes the investments in nonconsolidated affiliates: | | | | | | | | |
| | | | | | | Summarized Financial Information | |
| | Percentage Ownership | | Carrying Value of Company's Investment | | | Total Assets | | Total Liabilities | | Total Equity (Deficit) | |
| | L20 | | L21 | | | L13 | | L22 | | L23 | |
| Yellow Sand LLC | A6:ExM24 | 30 | % | | $ | 300 | | | A8:ExM24 | $ | 2,700 | | | $ | 1,600 | | | $ | 1,100 | | |
| Green Mountain Services LLC | A6:ExM25 | 40 | % | | 400 | | | A8:ExM25 | 1,700 | | | 500 | | | 1,200 | | |
| Blue Stone LLC | A6:ExM26 | 25 | % | | 250 | | | A8:ExM26 | 2,000 | | | 850 | | | 1,150 | | |
| Red Tree LLC | A6:ExM27 | 35 | % | | 350 | | | A8:ExM27 | 3,750 | | | 2,400 | | | 1,350 | | |
| Total | | | | $ | 1,300 | | | A8:M33 | $ | 10,150 | | | $ | 5,350 | | | $ | 4,800 | | |
| | | | | | | | | | | | |
| | | | | | | | | | | | |
Figure 5.1
The legend for the elements used to tag these facts follows:
| | | | | | | | | | | | | | |
| Standard Label | Balance Type | Period Type | Element Name |
| A6 | Investment, Name [Axis] | | Duration | ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis |
| Investment, Name [Domain] | | Duration | EquityMethodInvesteeNameDomain |
| ExM24 | Yellow Sand LLC [Member] | | Duration | YellowSandLLCMember |
| ExM25 | Green Mountain Services LLC [Member] | | Duration | GreenMountainServicesLLCMember |
| ExM26 | Blue Stone LLC [Member] | | Duration | BlueStoneLLCMember |
| ExM27 | Red Tree LLC [Member] | | Duration | RedTreeLLCMember |
| | | | |
| A8 | Equity Method Investment, Nonconsolidated Investee [Axis] | | Duration | EquityMethodInvestmentNonconsolidatedInvesteeAxis |
| Equity Method Investment, Nonconsolidated Investee [Domain] | | Duration | EquityMethodInvestmentNonconsolidatedInvesteeDomain |
| M33 | Equity Method Investment, Nonconsolidated Investee or Group of Investees [Member] | | Duration | EquityMethodInvestmentNonconsolidatedInvesteeOrGroupOfInvesteesMember |
| ExM24 | Yellow Sand LLC [Member] | | Duration | YellowSandLLCMember |
| ExM25 | Green Mountain Services LLC [Member] | | Duration | GreenMountainServicesLLCMember |
| ExM26 | Blue Stone LLC [Member] | | Duration | BlueStoneLLCMember |
| ExM27 | Red Tree LLC [Member] | | Duration | RedTreeLLCMember |
| | | | |
| L13 | Assets | Debit | Instant | Assets |
| L20 | Equity Method Investment, Ownership Percentage | | Instant | EquityMethodInvestmentOwnershipPercentage |
| L21 | Equity Method Investments | Debit | Instant | EquityMethodInvestments |
| L22 | Liabilities | Credit | Instant | Liabilities |
| L23 | Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest | Credit | Instant | StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest |
Figure 5.2
The XBRL report view created using the modeling structure is provided here:
| | | | | | | | | | | | | | | | | | | | | | | |
| | | L13 | L20 | L21 | L22 | L23 |
| Standard Label | Investment, Name [Axis] | Equity Method Investment, Nonconsolidated Investee [Axis] | Assets | Equity Method Investment, Ownership Percentage | Equity Method Investments | Liabilities | Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest |
| A6 | A8 |
| Preferred Label | | | Total Assets | Investment in nonconsolidated affiliates, percentage ownership | Investment in nonconsolidated affiliates, carrying value | Total Liabilities | Total Equity (Deficit) |
| Yellow Sand LLC [Member] | | | 0.30 | 300 | | |
| ExM24 | |
| Green Mountain Services LLC [Member] | | | 0.40 | 400 | | |
| ExM25 | |
| Blue Stone LLC [Member] | | | 0.25 | 250 | | |
| ExM26 | |
| Red Tree LLC [Member] | | | 0.35 | 350 | | |
| ExM27 | |
| | Yellow Sand LLC [Member] | 2700 | | | 1600 | 1100 |
| | ExM24 |
| | Green Mountain Services LLC [Member] | 1700 | | | 500 | 1200 |
| | ExM25 |
| | Blue Stone LLC [Member] | 2000 | | | 850 | 1150 |
| | ExM26 |
| | Red Tree LLC [Member] | 3750 | | | 2400 | 1350 |
| | ExM27 |
| | Equity Method Investment, Nonconsolidated Investee or Group of Investees [Member] | 10150 | | | 5350 | 4800 |
| | M33 |
| Report-wide Value | | | 1300 | | |
Figure 5.3
Notes:
•For the reporting entity's investments information, “Investment, Name [Axis]” (A6) is used in lieu of “Legal Entity [Axis]” (A4) because the investments are those of the reporting entity and not the facts of the named investments.
•For summarized financial information of nonconsolidated investees, “Equity Method Investment, Nonconsolidated Investee [Axis]” (A8) is used in lieu of “Investment, Name [Axis]” (A6) because the financial information is that of the investees and not the facts of the reporting entity. “Equity Method Investment, Nonconsolidated Investee [Axis]” (A8) is used in lieu of “Legal Entity [Axis]” (A4) because it specifically conveys that the legal entity is also an equity method investment.
Example 6—Equity Method Investments—Investees' Summarized Financial Information
Example 6 illustrates the modeling for disclosure of the equity method investees' condensed statements of financial position as of December 31, 20X0, and condensed statements of operations for the year ended December 31, 20X0 and the reporting entity's investment in the investees.
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Condensed Statements of Financial Position (in thousands) | |
| | | 12/31/20X0 | |
| | | Mercury, LP | | Venus, LP | | Earth, LP | | Mars, LP | | Jupiter, LP | | Saturn, LP | | Other | | Total | |
| | | A8:ExM35 | | A8:ExM36 | | A8:ExM37 | | A8:ExM38 | | A8:ExM39 | | A8:ExM40 | | A8:M34 | | A8:M33 | |
| L8 | Cash and cash equivalents | | $ | 50 | | | $ | 95 | | | $ | 80 | | | $ | 100 | | | $ | 145 | | | $ | 400 | | | $ | 80 | | | $ | 950 | | |
| L43 | Accounts receivable | | 70 | | | 55 | | | 45 | | | 120 | | | 125 | | | 500 | | | 65 | | | 980 | | |
| L24 | Real estate assets | | 250 | | | 145 | | | 250 | | | 210 | | | 500 | | | 700 | | | 100 | | | 2,155 | | |
| L25 | Accumulated depreciation | | (55) | | | (30) | | | (60) | | | (15) | | | (150) | | | (40) | | | (15) | | | (365) | | |
| L26 | Real estate assets, net | | 195 | | | 115 | | | 190 | | | 195 | | | 350 | | | 660 | | | 85 | | | 1,790 | | |
| L27 | Goodwill and other intangible assets | | — | | | — | | | — | | | — | | | — | | | 190 | | | 5 | | | 195 | | |
| L28 | Due from related parties | | — | | | — | | | 35 | | | — | | | — | | | — | | | 40 | | | 75 | | |
| L29 | Other assets | | 25 | | | 10 | | | 15 | | | 15 | | | 45 | | | 150 | | | 30 | | | 290 | | |
| L13 | Total assets | | $ | 340 | | | $ | 275 | | | $ | 365 | | | $ | 430 | | | $ | 665 | | | $ | 1,900 | | | $ | 305 | | | $ | 4,280 | | |
| | | | | | | | | | | | | | | | | | |
| L30 | Debt | | 170 | | | 85 | | | 140 | | | 100 | | | 130 | | | 400 | | | 75 | | | 1,100 | | |
| L31 | Related party debt | | — | | | 20 | | | — | | | — | | | 310 | | | — | | | — | | | 330 | | |
| L32 | Other liabilities | | 40 | | | 85 | | | 80 | | | 75 | | | 85 | | | 120 | | | 105 | | | 590 | | |
| L23 | Equity | | 130 | | | 85 | | | 145 | | | 255 | | | 140 | | | 1,380 | | | 125 | | | 2,260 | | |
| L33 | Total liabilities and equity | | $ | 340 | | | $ | 275 | | | $ | 365 | | | $ | 430 | | | $ | 665 | | | $ | 1,900 | | | $ | 305 | | | $ | 4,280 | | |
| | | | | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | | | | | |
| | | A6:ExM35 | | A6:ExM36 | | A6:ExM37 | | A6:ExM38 | | A6:ExM39 | | A6:ExM40 | | A6:M28 | | | |
| L21 | Company's net investment in nonconsolidated joint ventures | | $ | 10 | | | $ | 5 | | | $ | 15 | | | $ | 30 | | | $ | 75 | | | $ | 190 | | | $ | 30 | | | $ | 355 | | |
| | | | | | | | | | | | | | | | | | |
Figure 6.1(a)
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Condensed Statements of Operations (in thousands): | | | | | | | | | | | | | | | |
| | | Year Ended December 31, 20X0 | |
| | | A8:ExM35 | | A8:ExM36 | | A8:ExM37 | | A8:ExM38 | | A8:ExM39 | | A8:ExM40 | | A8:M34 | | A8:M33 | |
| | | Mercury, LP | | Venus, LP | | Earth, LP | | Mars, LP | | Jupiter, LP | | Saturn, LP | | Other | | Total | |
| L1 | Total revenue | | $ | 30 | | | $ | 14 | | | $ | 25 | | | $ | 25 | | | $ | 70 | | | $ | 75 | | | $ | 15 | | | $ | 254 | | |
| L34 | Operating expense | | (8) | | | (5) | | | (8) | | | (10) | | | (32) | | | (20) | | | (5) | | | (88) | | |
| L35 | Interest | | (6) | | | (3) | | | (5) | | | (5) | | | (1) | | | — | | | (4) | | | (24) | | |
| L36 | Related party interest | | — | | | — | | | — | | | — | | | (13) | | | — | | | — | | | (13) | | |
| L37 | Depreciation and amortization | | (8) | | | (4) | | | (7) | | | (6) | | | (14) | | | (17) | | | (3) | | | (59) | | |
| L38 | Other income (expense) | | (2) | | | (1) | | | (1) | | | (2) | | | (1) | | | (4) | | | 11 | | | — | | |
| L39 | Gain (loss) on sale of assets | | — | | | — | | | — | | | (25) | | | — | | | — | | | — | | | (25) | | |
| L40 | Net income (loss) before income taxes | | $ | 6 | | | $ | 1 | | | $ | 4 | | | $ | (23) | | | $ | 9 | | | $ | 34 | | | $ | 14 | | | $ | 45 | | |
| | | | | | | | | | | | | | | | | | |
| | | A6:ExM35 | | A6:ExM36 | | A6:ExM37 | | A6:ExM38 | | A6:ExM39 | | A6:ExM40 | | A6:M28 | | | |
| L41 | Company's equity in earnings (loss) of nonconsolidated joint ventures | | $ | 3 | | | $ | 1 | | | $ | 2 | | | $ | (4) | | | $ | 6 | | | $ | 7 | | | $ | 8 | | | $ | 23 | | |
| | | | | | | | | | | | | | | | | | |
Figure 6.1(b)
The legend for the elements used to tag these facts follows:
| | | | | | | | | | | | | | |
| Standard Label | Balance Type | Period Type | Element Name |
| A6 | Investment, Name [Axis] | | Duration | ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis |
| Investment, Name [Domain] | | Duration | EquityMethodInvesteeNameDomain |
| ExM35 | Mercury, LP [Member] | | Duration | MercuryLPMember |
| ExM36 | Venus, LP [Member] | | Duration | VenusLPMember |
| ExM37 | Earth, LP [Member] | | Duration | EarthLPMember |
| ExM38 | Mars, LP [Member] | | Duration | MarsLPMember |
| ExM39 | Jupiter, LP [Member] | | Duration | JupiterLPMember |
| ExM40 | Saturn, LP [Member] | | Duration | SaturnLPMember |
| M28 | Nonconsolidated Investees, Other [Member] | | Duration | OtherInvesteesMember |
| | | | |
| A8 | Equity Method Investment, Nonconsolidated Investee [Axis] | | Duration | EquityMethodInvestmentNonconsolidatedInvesteeAxis |
| Equity Method Investment, Nonconsolidated Investee [Domain] | | Duration | EquityMethodInvestmentNonconsolidatedInvesteeDomain |
| M33 | Equity Method Investment, Nonconsolidated Investee or Group of Investees [Member] | | Duration | EquityMethodInvestmentNonconsolidatedInvesteeOrGroupOfInvesteesMember |
| M34 | Equity Method Investment, Nonconsolidated Investee, Other [Member] | | Duration | EquityMethodInvestmentNonconsolidatedInvesteeOtherMember |
| ExM35 | Mercury, LP [Member] | | Duration | MercuryLPMember |
| ExM36 | Venus, LP [Member] | | Duration | VenusLPMember |
| ExM37 | Earth, LP [Member] | | Duration | EarthLPMember |
| ExM38 | Mars, LP [Member] | | Duration | MarsLPMember |
| ExM39 | Jupiter, LP [Member] | | Duration | JupiterLPMember |
| ExM40 | Saturn, LP [Member] | | Duration | SaturnLPMember |
| | | | |
| L1 | Revenues | Credit | Duration | Revenues |
| L8 | Cash and Cash Equivalents, at Carrying Value | Debit | Instant | CashAndCashEquivalentsAtCarryingValue |
| L13 | Assets | Debit | Instant | Assets |
| L21 | Equity Method Investments | Debit | Instant | EquityMethodInvestments |
| L23 | Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest | Credit | Instant | StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest |
Figure 6.2 (Continues) |
| | | | | | | | | | | | | | |
| Standard Label | Balance Type | Period Type | Element Name |
| L24 | Real Estate Investment Property, at Cost | Debit | Instant | RealEstateInvestmentPropertyAtCost |
| L25 | Real Estate Investment Property, Accumulated Depreciation | Credit | Instant | RealEstateInvestmentPropertyAccumulatedDepreciation |
| L26 | Real Estate Investment Property, Net | Debit | Instant | RealEstateInvestmentPropertyNet |
| L27 | Intangible Assets, Net (Including Goodwill) | Debit | Instant | IntangibleAssetsNetIncludingGoodwill |
| L28 | Due from Related Parties | Debit | Instant | DueFromRelatedParties |
| L29 | Other Assets | Debit | Instant | OtherAssets |
| L30 | Debt, Long-Term and Short-Term, Combined Amount | Credit | Instant | DebtLongtermAndShorttermCombinedAmount |
| L31 | Due to Related Parties | Credit | Instant | DueToRelatedPartiesCurrentAndNoncurrent |
| L32 | Other Liabilities | Credit | Instant | OtherLiabilities |
| L33 | Liabilities and Equity | Credit | Instant | LiabilitiesAndStockholdersEquity |
| L34 | Other Cost and Expense, Operating | Debit | Duration | OtherCostAndExpenseOperating |
| L35 | Interest Expense, Debt | Debit | Duration | InterestExpenseDebt |
| L36 | Interest Expense, Related Party | Debit | Duration | InterestExpenseRelatedParty |
| L37 | Depreciation, Depletion and Amortization, Nonproduction | Debit | Duration | DepreciationAndAmortization |
| L38 | Nonoperating Income (Expense) | Credit | Duration | NonoperatingIncomeExpense |
| L39 | Gain (Loss) on Disposition of Assets | Credit | Duration | GainLossOnDispositionOfAssets1 |
| L40 | Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest | Credit | Duration | IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest |
| L41 | Income (Loss) from Equity Method Investments | Credit | Duration | IncomeLossFromEquityMethodInvestments |
| L43 | Accounts Receivable, after Allowance for Credit Loss | Debit | Instant | AccountsReceivableNet |
Figure 6.2 (Continued)
The XBRL report view created using the modeling structure is provided here:
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Standard Label | Preferred Label | | | | | | | | | | | | | | | | |
| Investment, Name [Axis] | | Mercury, LP [Member] | Venus, LP [Member] | Earth, LP [Member] | Mars, LP [Member] | Jupiter, LP [Member] | Saturn, LP [Member] | Nonconsolidated Investees, Other [Member] | | | | | | | | | Report-wide Value |
| A6 | | ExM35 | ExM36 | ExM37 | ExM38 | ExM39 | ExM40 | M28 | | | | | | | | |
| Equity Method Investment, Nonconsolidated Investee [Axis] | | | | | | | | | Equity Method Investment, Nonconsolidated Investee or Group of Investees [Member] | Equity Method Investment, Nonconsolidated Investee, Other [Member] | Mercury, LP [Member] | Venus, LP [Member] | Earth, LP [Member] | Mars, LP [Member] | Jupiter, LP [Member] | Saturn, LP [Member] |
| A8 | | | | | | | | | M33 | M34 | ExM35 | ExM36 | ExM37 | ExM38 | ExM39 | ExM40 |
| L1 | Revenues | Total revenue | | | | | | | | 254000 | 15000 | 30000 | 14000 | 25000 | 25000 | 70000 | 75000 | |
| L8 | Cash and Cash Equivalents, at Carrying Value | Cash and cash equivalents | | | | | | | | 950000 | 80000 | 50000 | 95000 | 80000 | 100000 | 145000 | 400000 | |
| L13 | Assets | Total assets | | | | | | | | 4280000 | 305000 | 340000 | 275000 | 365000 | 430000 | 665000 | 1900000 | |
| L21 | Equity Method Investments | Company's net investment in nonconsolidated joint ventures | 10000 | 5000 | 15000 | 30000 | 75000 | 190000 | 30000 | | | | | | | | | 355000 |
| L23 | Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest | Equity | | | | | | | | 2260000 | 125000 | 130000 | 85000 | 145000 | 255000 | 140000 | 1380000 | |
| L24 | Real Estate Investment Property, at Cost | Real estate assets | | | | | | | | 2155000 | 100000 | 250000 | 145000 | 250000 | 210000 | 500000 | 700000 | |
| L25 | Real Estate Investment Property, Accumulated Depreciation | Accumulated depreciation | | | | | | | | 365000 | 15000 | 55000 | 30000 | 60000 | 15000 | 150000 | 40000 | |
| L26 | Real Estate Investment Property, Net | Real estate assets, net | | | | | | | | 1790000 | 85000 | 195000 | 115000 | 190000 | 195000 | 350000 | 660000 | |
| L27 | Intangible Assets, Net (Including Goodwill) | Goodwill and other intangible assets | | | | | | | | 195000 | 5000 | 0 | 0 | 0 | 0 | 0 | 190000 | |
| L28 | Due from Related Parties | Due from related parties | | | | | | | | 75000 | 40000 | 0 | 0 | 35000 | 0 | 0 | 0 | |
| L29 | Other Assets | Other assets | | | | | | | | 290000 | 30000 | 25000 | 10000 | 15000 | 15000 | 45000 | 150000 | |
| L30 | Debt, Long-Term and Short-Term, Combined Amount | Debt | | | | | | | | 1100000 | 75000 | 170000 | 85000 | 140000 | 100000 | 130000 | 400000 | |
| L31 | Due to Related Parties | Related party debt | | | | | | | | 330000 | 0 | 0 | 20000 | 0 | 0 | 310000 | 0 | |
| Figure 6.3 (Continues) |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Standard Label | Preferred Label | | | | | | | | | | | | | | | | |
| Investment, Name [Axis] | | Mercury, LP [Member] | Venus, LP [Member] | Earth, LP [Member] | Mars, LP [Member] | Jupiter, LP [Member] | Saturn, LP [Member] | Nonconsolidated Investees, Other [Member] | | | | | | | | | Report-wide Value |
| A6 | | ExM35 | ExM36 | ExM37 | ExM38 | ExM39 | ExM40 | M28 | | | | | | | | |
| Equity Method Investment, Nonconsolidated Investee [Axis] | | | | | | | | | Equity Method Investment, Nonconsolidated Investee or Group of Investees [Member] | Equity Method Investment, Nonconsolidated Investee, Other [Member] | Mercury, LP [Member] | Venus, LP [Member] | Earth, LP [Member] | Mars, LP [Member] | Jupiter, LP [Member] | Saturn, LP [Member] |
| A8 | | | | | | | | | M33 | M34 | ExM35 | ExM36 | ExM37 | ExM38 | ExM39 | ExM40 |
| L32 | Other Liabilities | Other liabilities | | | | | | | | 590000 | 105000 | 40000 | 85000 | 80000 | 75000 | 85000 | 120000 | |
| L33 | Liabilities and Equity | Total liabilities and equity | | | | | | | | 4280000 | 305000 | 340000 | 275000 | 365000 | 430000 | 665000 | 1900000 | |
| L34 | Other Cost and Expense, Operating | Operating expense | | | | | | | | 88000 | 5000 | 8000 | 5000 | 8000 | 10000 | 32000 | 20000 | |
| L35 | Interest Expense, Debt | Interest | | | | | | | | 24000 | 4000 | 6000 | 3000 | 5000 | 5000 | 1000 | 0 | |
| L36 | Interest Expense, Related Party | Related party interest | | | | | | | | 13000 | 0 | 0 | 0 | 0 | 0 | 13000 | 0 | |
| L37 | Depreciation, Depletion and Amortization, Nonproduction | Depreciation and amortization | | | | | | | | 59000 | 3000 | 8000 | 4000 | 7000 | 6000 | 14000 | 17000 | |
| L38 | Nonoperating Income (Expense) | Other income (expense) | | | | | | | | 0 | 11000 | -2000 | -1000 | -1000 | -2000 | -1000 | -4000 | |
| L39 | Gain (Loss) on Disposition of Assets | Gain (loss) on sale of assets | | | | | | | | -25000 | 0 | 0 | 0 | 0 | -25000 | 0 | 0 | |
| L40 | Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest | Net income (loss) before income taxes | | | | | | | | 45000 | 14000 | 6000 | 1000 | 4000 | -23000 | 9000 | 34000 | |
| L41 | Income (Loss) from Equity Method Investments | Company's equity in earnings (loss) of nonconsolidated joint ventures | 3000 | 1000 | 2000 | -4000 | 6000 | 7000 | 8000 | | | | | | | | | 23000 |
| L43 | Accounts Receivable, after Allowance for Credit Loss | Accounts receivable | | | | | | | | 980000 | 65000 | 70000 | 55000 | 45000 | 120000 | 125000 | 500000 | |
Figure 6.3 (Continued)
Notes:
•Extension member elements are created under “Equity Method Investment, Nonconsolidated Investee [Axis]” (A8) and used with the statements of financial position and income line items (e.g., “Cash and Cash Equivalents, at Carrying Value” (L8), “Debt, Long-Term and Short-Term, Combined Amount” (L30), “Revenues” (L1), etc.) to convey the summarized financial information for each of the nonconsolidated entities.
•For the reporting entity's net investment in other nonconsolidated joint ventures, “Equity Method Investment, Nonconsolidated Investee, Other [Member]” (M34) cannot be used with “Investment, Name [Axis]” (A6) because this member element is for the summarized financial information of the nonconsolidated equity method investee classified as other and excludes information consolidated by the reporting entity. The dimension “Investment, Name [Axis]” (A6) is for the financial information of the reporting entity and not that of the investees. A new member element “Nonconsolidated Investees, Other [Member]” (M28) is created under axis “Investment, Name [Axis]” (A6) in the 2022 GAAP Taxonomy to convey this information.
Example 7—Variable Interest Entities—Consolidated Entities
Example 7 illustrates the modeling for separately reporting cash, investments, and other assets specifically for the consolidated VIEs in the reporting entity’s condensed consolidated statement of financial position as of December 31, 20X0.
| | | | | | | | | | | | | | | | | | | | | | | | | | |
| Condensed Consolidated Statement of Financial Condition | |
| | | | | | | | |
| | | December 31, 20X0 | |
| Assets | | | | | | | | |
| Cash and cash equivalents | | L8, A2:M12 | $ | 6,000 | | |
| Accounts receivable | (net of allowance of | $500 | [1] at | | L43 | 3,000 | | |
| December 31, 20X0) | | | | |
| Investments | | L44, A2:M12 | 2,000 | | |
| Assets of consolidated variable interest entities: | | | | |
| Cash and cash equivalents | | L8, A2:M11 | 1,000 | | |
| Investments | | L44, A2:M11 | 1,500 | | |
| Other assets | | L29, A2:M11 | 1,000 | | |
| Separate account assets | | L45 | 150,000 | | |
| Separate account collateral held under securities lending agreements | | L46 | 30,000 | | |
| Property and equipment | (net of accumulated depreciation of | $700 | [2] | L11 | 600 | | |
| at December 31, 20X0) | | | | |
| Intangible assets | (net of accumulated amortization of | $900 | [3] at | | L12 | 18,000 | | |
| December 31, 20X0) | | | | |
| Goodwill | | L47 | 13,000 | | |
| Other assets | | L29, A2:M12 | 1,500 | | |
| Total assets | | L13 | $ | 227,600 | | |
| | | | | | | | |
_____________________________
Legend: This legend, which is not part of the disclosure, is provided to illustrate the elements associated with values reported.
[1] L42
[2] L48
[3] L49
Figure 7.1
The legend for the elements used to tag these facts follows:
| | | | | | | | | | | | | | |
| Standard Label | Balance Type | Period Type | Element Name |
| A2 | Consolidated Entities [Axis] | | Duration | ConsolidatedEntitiesAxis |
| Consolidated Entities [Domain] | | Duration | ConsolidatedEntitiesDomain |
| M11 | Variable Interest Entity, Primary Beneficiary [Member] | | Duration | VariableInterestEntityPrimaryBeneficiaryMember |
| M12 | Consolidated Entity, Excluding Consolidated VIE [Member] | | Duration | ConsolidatedEntityExcludingVariableInterestEntitiesVIEMember |
| | | | |
| L8 | Cash and Cash Equivalents, at Carrying Value | Debit | Instant | CashAndCashEquivalentsAtCarryingValue |
| L11 | Property, Plant and Equipment, Net | Debit | Instant | PropertyPlantAndEquipmentNet |
| L12 | Intangible Assets, Net (Excluding Goodwill) | Debit | Instant | IntangibleAssetsNetExcludingGoodwill |
| L13 | Assets | Debit | Instant | Assets |
| L29 | Other Assets | Debit | Instant | OtherAssets |
| L42 | Accounts Receivable, Allowance for Credit Loss | Credit | Instant | AllowanceForDoubtfulAccountsReceivable |
| L43 | Accounts Receivable, after Allowance for Credit Loss | Debit | Instant | AccountsReceivableNet |
| L44 | Investments | Debit | Instant | Investments |
| L45 | Separate Account Asset | Debit | Instant | SeparateAccountAssets |
| L46 | Securities Held as Collateral, at Fair Value | Debit | Instant | SecuritiesHeldAsCollateralAtFairValue |
| L47 | Goodwill | Debit | Instant | Goodwill |
| L48 | Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment | Credit | Instant | AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment |
| L49 | Finite-Lived Intangible Assets, Accumulated Amortization | Credit | Instant | FiniteLivedIntangibleAssetsAccumulatedAmortization |
Figure 7.2
The XBRL report view created using the modeling structure is provided here:
| | | | | | | | | | | | | | | | | |
| Standard Label | Preferred Label | | | |
| Consolidated Entities [Axis] | | Variable Interest Entity, Primary Beneficiary [Member] | Consolidated Entity, Excluding Consolidated VIE [Member] | Report-wide Value |
| A2 | | M11 | M12 |
| L8 | Cash and Cash Equivalents, at Carrying Value | Cash and cash equivalents | 1000 | 6000 | |
| L11 | Property, Plant and Equipment, Net | Property and equipment | | | 600 |
| L12 | Intangible Assets, Net (Excluding Goodwill) | Intangible assets | | | 18000 |
| L13 | Assets | Total assets | | | 227600 |
| L29 | Other Assets | Other assets | 1000 | 1500 | |
| L42 | Accounts Receivable, Allowance for Credit Loss | Accounts receivable, allowance | | | 500 | |
| L43 | Accounts Receivable, after Allowance for Credit Loss | Accounts receivable | | | 3000 |
| L44 | Investments | Investments | 1500 | 2000 | |
| L45 | Separate Account Asset | Separate account assets | | | 150000 |
| L46 | Securities Held as Collateral, at Fair Value | Separate account collateral held under securities lending agreements | | | 30000 |
| L47 | Goodwill | Goodwill | | | 13000 |
| L48 | Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment | Accumulated depreciation | | | 700 |
| L49 | Finite-Lived Intangible Assets, Accumulated Amortization | Accumulated amortization | | | 900 |
Figure 7.3
Notes:
•Statement of financial position line items, “Cash and Cash Equivalents, at Carrying Value” (L8), “Other Assets” (L29), and “Investments” (L44), with “Consolidated Entities [Axis]” (A2) and “Variable Interest Entity, Primary Beneficiary [Member]” (M11) should be used to tag the assets of consolidated VIEs.
•Values for the line items, “Cash and Cash Equivalents, at Carrying Value” (L8), “Investments” (L44), and “Other Assets” (L29) cannot be the report-wide or default values because $6,000, $2,000, and $1,500, respectively, exclude the assets of consolidated VIEs. These line item elements should be used with “Consolidated Entities [Axis]” (A2) and “Consolidated Entity, Excluding Consolidated VIE [Member]” (M12) to tag these values.
Example 8—Variable Interest Entities—Consolidated and Nonconsolidated Entities
Example 8 illustrates the modeling for a disclosure of summarized information related to VIEs in which the reporting entity held a variable interest at December 31, 20X0. The reporting entity has reported values by both consolidated VIEs and nonconsolidated VIEs.
| | | | | | | | | | | | | | | | | | | | | | | |
| | Variable Interest Entities | | | | | |
| | | | Consolidated | | Nonconsolidated | |
| | | | December 31, 20X0 | |
| | Maximum loss exposure | L50 | $ | 4,000 | | L51 | $ | 25,000 | | |
| | | | | | | |
| | | | A2:M11 | | A2:M13 | |
| | On-balance sheet assets | | | | | |
| L52 | | Trading account assets | | $ | 2,500 | | | $ | 850 | | |
| L53 | | Available-for-sale debt securities | | — | | | 200 | | |
| L54 | | Financing receivables | | 2,000 | | | 3,900 | | |
| L55 | | Allowance for financing receivables | | (100) | | | (100) | | |
| L29 | | All other assets | | 200 | | | 18,000 | | |
| L13 | | Total assets | | $ | 4,600 | | | $ | 22,850 | | |
| | On-balance sheet liabilities | | | | | |
| L56 | | Long-term debt | | $ | 150 | | | $ | — | | |
| L32 | | All other liabilities | | 10 | | | 4,000 | | |
| L22 | | Total liabilities | | $ | 160 | | | $ | 4,000 | | |
| L13 | | Total assets of VIEs | | $ | 4,600 | | ExL57 | $ | 95,000 | | |
| | | | | | | |
| | | | | | | |
Figure 8.1
The legend for the elements used to tag these facts follows:
| | | | | | | | | | | | | | |
| Standard Label | Balance Type | Period Type | Element Name |
| A2 | Consolidated Entities [Axis] | | Duration | ConsolidatedEntitiesAxis |
| Consolidated Entities [Domain] | | Duration | ConsolidatedEntitiesDomain |
| M11 | Variable Interest Entity, Primary Beneficiary [Member] | | Duration | VariableInterestEntityPrimaryBeneficiaryMember |
| M12 | Consolidated Entity, Excluding Consolidated VIE [Member] | | Duration | ConsolidatedEntityExcludingVariableInterestEntitiesVIEMember |
| M13 | Variable Interest Entity, Not Primary Beneficiary [Member] | | Duration | VariableInterestEntityNotPrimaryBeneficiaryMember |
| | | | |
| L13 | Assets | Debit | Instant | Assets |
| L22 | Liabilities | Credit | Instant | Liabilities |
| L29 | Other Assets | Debit | Instant | OtherAssets |
| L32 | Other Liabilities | Credit | Instant | OtherLiabilities |
| L50 | Variable Interest Entity, Primary Beneficiary, Maximum Loss Exposure, Amount | Credit | Instant | VariableInterestEntityPrimaryBeneficiaryMaximumLossExposureAmount |
| L51 | Variable Interest Entity, Reporting Entity Involvement, Maximum Loss Exposure, Amount | Credit | Instant | VariableInterestEntityEntityMaximumLossExposureAmount |
| L52 | Debt Securities, Trading, and Equity Securities, FV-NI | Debit | Instant | TradingSecurities |
| L53 | Debt Securities, Available-for-Sale | Debit | Instant | AvailableForSaleSecuritiesDebtSecurities |
| L54 | Financing Receivable, before Allowance for Credit Loss | Debit | Instant | NotesReceivableGross |
| L55 | Financing Receivable, Allowance for Credit Loss | Credit | Instant | FinancingReceivableAllowanceForCreditLosses |
| L56 | Long-Term Debt | Credit | Instant | LongTermDebt |
| ExL57 | Variable Interest Entity, Nonconsolidated Entities, Assets | Debit | Instant | VariableInterestEntityNonconsolidatedEntitiesAssets |
Figure 8.2
The XBRL report view created using the modeling structure is provided here:
| | | | | | | | | | | | | | | | | |
| Standard Label | Preferred Label | | | |
| Consolidated Entities [Axis] | | Variable Interest Entity, Primary Beneficiary [Member] | Variable Interest Entity, Not Primary Beneficiary [Member] | Report-wide Value |
| A2 | | M11 | M13 |
| L13 | Assets | Total assets | 4600 | 22850 | |
| L22 | Liabilities | Total liabilities | 160 | 4000 | |
| L29 | Other Assets | All other assets | 200 | 18000 | |
| L32 | Other Liabilities | All other liabilities | 10 | 4000 | |
| L50 | Variable Interest Entity, Primary Beneficiary, Maximum Loss Exposure, Amount | Variable interest entities, consolidated, maximum loss exposure | | | 4000 |
| L51 | Variable Interest Entity, Reporting Entity Involvement, Maximum Loss Exposure, Amount | Variable interest entities, nonconsolidated, maximum loss exposure | | | 25000 |
| L52 | Debt Securities, Trading, and Equity Securities, FV-NI | Trading account assets | 2500 | 850 | |
| L53 | Debt Securities, Available-for-Sale | Available-for-sale debt securities | 0 | 200 | |
| L54 | Financing Receivable, before Allowance for Credit Loss | Financing receivables | 2000 | 3900 | |
| L55 | Financing Receivable, Allowance for Credit Loss | Allowance for financing receivables | 100 | 100 | |
| L56 | Long-Term Debt | Long-term debt | 150 | 0 | |
| ExL57 | Variable Interest Entity, Nonconsolidated Entities, Assets | Total assets of nonconsolidated VIEs | | | 95000 |
Figure 8.3
Notes:
•The value of $4,600 representing the total assets of consolidated VIEs appears twice in the presentation and is consistently tagged using “Assets” (L13) with “Consolidated Entities [Axis]” (A2) and “Variable Interest Entity, Primary Beneficiary [Member]” (M11).
•“Variable Interest Entity, Not Primary Beneficiary [Member]” (M13) represents the value that relate to the reporting entity's variable interest in a VIE. It is located in the GAAP Taxonomy as a child of “Consolidated Entity, Excluding Consolidated VIE [Member]” (M12), indicating that the fact tagged with the non-primary beneficiary member element is part of the consolidated entity excluding consolidated VIEs. “Consolidated Entity, Excluding Consolidated VIE [Member]” (M12) is not used to tag values in this example. It is used to provide a relationship for consumers of the data to better understand what these member elements represent.
•Extension line item “Variable Interest Entity, Nonconsolidated Entities, Assets” (ExL57) is created to tag the total assets of nonconsolidated VIEs. Values tagged with “Variable Interest Entity, Nonconsolidated Entities, Assets” (ExL57) are not part of the reporting entity.
Example 9 illustrates the modeling for a disclosure of summarized information related to VIEs in which the reporting entity held a variable interest at December 31, 20X0. The reporting entity has reported values by consolidated VIEs, nonconsolidated VIEs, and the sum of both.
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | Variable Interest Entities | | | | | | | |
| | | | Consolidated | | Nonconsolidated | | Total | |
| | | | December 31, 20X0 | |
| | Maximum loss exposure | L50 | $ | 4,000 | | L51 | $ | 25,000 | | ExL58 | $ | 29,000 | | |
| | | | | | | | | |
| | | | A2:M11 | | A2:M13 | | ExA9:ExM41 | |
| | On-balance sheet assets | | | | | | | |
| L52 | | Trading account assets | | $ | 2,500 | | | $ | 850 | | | $ | 3,350 | | |
| L53 | | Available-for-sale debt securities | | — | | | 200 | | | 200 | | |
| L54 | | Financing receivables | | 2,000 | | | 3,900 | | | 5,900 | | |
| L55 | | Allowance for financing receivables | | (100) | | | (100) | | | (200) | | |
| L29 | | All other assets | | 200 | | | 18,000 | | | 18,200 | | |
| L13 | | Total assets | | $ | 4,600 | | | $ | 22,850 | | | $ | 27,450 | | |
| | On-balance sheet liabilities | | | | | | | |
| L56 | | Long-term debt | | $ | 150 | | | $ | — | | | $ | 150 | | |
| L32 | | All other liabilities | | 10 | | | 4,000 | | | 4,010 | | |
| L22 | | Total liabilities | | $ | 160 | | | $ | 4,000 | | | $ | 4,160 | | |
| L13 | | Total assets of VIEs | | $ | 4,600 | | ExL57 | $ | 95,000 | | ExL59 | $ | 99,600 | | |
| | | | | | | | | |
| | | | | | | | | |
Figure 9.1
The legend for the elements used to tag these facts follows:
| | | | | | | | | | | | | | |
| Standard Label | Balance Type | Period Type | Element Name |
| A2 | Consolidated Entities [Axis] | | Duration | ConsolidatedEntitiesAxis |
| Consolidated Entities [Domain] | | Duration | ConsolidatedEntitiesDomain |
| M11 | Variable Interest Entity, Primary Beneficiary [Member] | | Duration | VariableInterestEntityPrimaryBeneficiaryMember |
| M12 | Consolidated Entity, Excluding Consolidated VIE [Member] | | Duration | ConsolidatedEntityExcludingVariableInterestEntitiesVIEMember |
| M13 | Variable Interest Entity, Not Primary Beneficiary [Member] | | Duration | VariableInterestEntityNotPrimaryBeneficiaryMember |
| | | | |
| ExA9 | Investments in Entities [Axis] | | Duration | InvestmentsinEntitiesAxis |
| Investments in Entities [Domain] | | Duration | InvestmentsinEntitiesDomain |
| ExM41 | Variable Interest Entity [Member] | | Duration | VariableInterestEntityMember |
| | | | |
| L13 | Assets | Debit | Instant | Assets |
| L22 | Liabilities | Credit | Instant | Liabilities |
| L29 | Other Assets | Debit | Instant | OtherAssets |
| L32 | Other Liabilities | Credit | Instant | OtherLiabilities |
| L50 | Variable Interest Entity, Primary Beneficiary, Maximum Loss Exposure, Amount | Credit | Instant | VariableInterestEntityPrimaryBeneficiaryMaximumLossExposureAmount |
| L51 | Variable Interest Entity, Reporting Entity Involvement, Maximum Loss Exposure, Amount | Credit | Instant | VariableInterestEntityEntityMaximumLossExposureAmount |
| L52 | Debt Securities, Trading, and Equity Securities, FV-NI | Debit | Instant | TradingSecurities |
| L53 | Debt Securities, Available-for-Sale | Debit | Instant | AvailableForSaleSecuritiesDebtSecurities |
| L54 | Financing Receivable, before Allowance for Credit Loss | Debit | Instant | NotesReceivableGross |
| L55 | Financing Receivable, Allowance for Credit Loss | Credit | Instant | FinancingReceivableAllowanceForCreditLosses |
| L56 | Long-Term Debt | Credit | Instant | LongTermDebt |
| ExL57 | Variable Interest Entity, Nonconsolidated Entities, Assets | Debit | Instant | VariableInterestEntityNonconsolidatedEntitiesAssets |
| ExL58 | Variable Interest Entity, Primary and Not Primary Beneficiary, Maximum Loss Exposure Amount | Credit | Instant | VariableInterestEntityPrimaryandNotPrimaryBeneficiaryMaximumLossExposureAmount |
| ExL59 | Variable Interest Entity, Consolidated and Nonconsolidated Entities, Assets | Debit | Instant | VariableInterestEntityConsolidatedandNonconsolidatedEntitiesAssets |
Figure 9.2
The XBRL report view created using the modeling structure is provided here:
| | | | | | | | | | | | | | | | | | | | |
| Standard Label | Preferred Label | | | | |
| Consolidated Entities [Axis] | | Variable Interest Entity, Primary Beneficiary [Member] | Variable Interest Entity, Not Primary Beneficiary [Member] | | Report-wide Value |
| A2 | | M11 | M13 | |
| Investments in Entities [Axis] | | | | Variable Interest Entity [Member] |
| ExA9 | | | | ExM41 |
| L13 | Assets | Total assets | 4600 | 22850 | 27450 | |
| L22 | Liabilities | Total liabilities | 160 | 4000 | 4160 | |
| L29 | Other Assets | All other assets | 200 | 18000 | 18200 | |
| L32 | Other Liabilities | All other liabilities | 10 | 4000 | 4010 | |
| L50 | Variable Interest Entity, Primary Beneficiary, Maximum Loss Exposure, Amount | Variable interest entities, consolidated, maximum loss exposure | | | | 4000 |
| L51 | Variable Interest Entity, Reporting Entity Involvement, Maximum Loss Exposure, Amount | Variable interest entities, nonconsolidated, maximum loss exposure | | | | 25000 |
| ExL58 | Variable Interest Entity, Primary and Not Primary Beneficiary, Maximum Loss Exposure Amount | Variable interest entities, maximum loss exposure | | | | 29000 |
| L52 | Debt Securities, Trading, and Equity Securities, FV-NI | Trading account assets | 2500 | 850 | 3350 | |
| L53 | Debt Securities, Available-for-Sale | Available-for-sale debt securities | 0 | 200 | 200 | |
| L54 | Financing Receivable, before Allowance for Credit Loss | Financing receivables | 2000 | 3900 | 5900 | |
| L55 | Financing Receivable, Allowance for Credit Loss | Allowance for financing receivables | 100 | 100 | 200 | |
| L56 | Long-Term Debt | Long-term debt | 150 | 0 | 150 | |
| ExL57 | Variable Interest Entity, Nonconsolidated Entities, Assets | Total assets of nonconsolidated VIEs | | | | 95000 |
| ExL59 | Variable Interest Entity, Consolidated and Nonconsolidated Entities, Assets | Total assets of VIEs | | | | 99600 |
Figure 9.3
Notes:
•The value of $4,600 representing the total assets of consolidated VIEs appears twice in the presentation and is consistently tagged using “Assets” (L13) with “Consolidated Entities [Axis]” (A2) and “Variable Interest Entity, Primary Beneficiary [Member]” (M11).
•The same dimension used in Example 8 was used to tag the consolidated and nonconsolidated VIEs' information. Values in the “total” column represent the aggregate amounts of consolidated and nonconsolidated values. Another dimension is used to tag the “total” column. Extension axis “Investments in Entities [Axis]” (ExA9) and line item “Variable Interest Entity, Primary and Not Primary Beneficiary, Maximum Loss Exposure Amount” (ExL58) were not added to the GAAP Taxonomy because they are rarely disclosed. However, this example has been included so that guidance is available on how to consistently tag the information. The extension elements should be named as illustrated.
•Extension line item “Variable Interest Entity, Consolidated and Nonconsolidated Entities, Assets” (ExL59) is created to tag the combined value of the total assets of consolidated and nonconsolidated VIEs.
Appendix A—Changes to 2022 GAAP Taxonomy Implementation Guide from 2018 GAAP Taxonomy Implementation Guide
| | | | | | | | | | | | | | | | | | | | | | | | | | |
| Example Number(s) or Section | Figure(s) | Explanation | 2018 Reference | 2018 Element | 2018 Standard Label | 2022 Reference | 2022 Element | 2022 Standard Label |
Example 7
Example 8
Example 9 | 7.2, 7.3
8.2, 8.3
9.2, 9.3 | Updated Standard Label. | M12 | ConsolidatedEntityExcludingVariableInterestEntitiesVIEMember | Consolidated Entity Excluding Variable Interest Entities (VIE) [Member] | M12 | ConsolidatedEntityExcludingVariableInterestEntitiesVIEMember | Consolidated Entity, Excluding Consolidated VIE [Member] |
Example 2
Example 3 | 2.2, 2.3
3.2, 3.3 | Updated Standard Label. | L9 | AccountsReceivableNetCurrent | Accounts Receivable, Net, Current | L9 | AccountsReceivableNetCurrent | Accounts Receivable, after Allowance for Credit Loss, Current |
| | | | | | | | | | | | | | | | | |
| Example Number(s) or Section | Explanation | 2022 Reference | 2022 Element | 2022 Standard Label | 2022 Documentation |
| Example 5 | Added Element In Example | A8 | EquityMethodInvestmentNonconsolidatedInvesteeAxis | Equity Method Investment, Nonconsolidated Investee [Axis] | Information by nonconsolidated equity method investee. Excludes information consolidated by reporting entity. |
| Example 5 | Added Element In Example | M33 | EquityMethodInvestmentNonconsolidatedInvesteeOrGroupOfInvesteesMember | Equity Method Investment, Nonconsolidated Investee or Group of Investees [Member] | Nonconsolidated equity method investee or group of nonconsolidated investees. Excludes information consolidated by reporting entity. |
| Example 5 | Added Element In Example | L13 | Assets | Assets | Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. |
| Example 5 | Added Element In Example | L22 | Liabilities | Liabilities | Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. |
| Example 5 | Added Element In Example | L23 | StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest | Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest | Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity. |
| Example 1a | New US-GAAP Element. | M2 | ReportableLegalEntityObligorGroupAfterEliminationMember | Reportable Legal Entity, Obligor Group, after Elimination [Member] | Obligor group of consolidated entity, after elimination of intercompany balances and transactions within obligor group and investment in nonobligor subsidiary, consisting of parent company, subsidiary issuer, and guarantor subsidiary on combined basis. |
| Example 1a | New US-GAAP Element. | M4 | ConsolidationEliminationObligorGroupMember | Consolidation, Elimination, Obligor Group [Member] | Eliminating entry for intercompany balances and transactions within obligor group and investment in nonobligor subsidiary. |
| | | | | | | | | | | | | | | | | |
| Example Number(s) or Section | Explanation | 2022 Reference | 2022 Element | 2022 Standard Label | 2022 Documentation |
Example 1a
Example 1b | New US-GAAP Element. | M5 | ConsolidationEliminationObligorGroupAndNonobligorSubsidiaryMember | Consolidation, Elimination, Obligor Group and Nonobligor Subsidiary [Member] | Eliminating entry for intercompany balances and transactions with nonobligor subsidiary. Excludes elimination of investment in nonobligor subsidiary. |
Example 1a
Example 1b | New US-GAAP Element. | M6 | ObligorGroupMember | Obligor Group [Member] | Parent company, subsidiary issuer, and guarantor subsidiary on combined basis. |
Example 5
Example 6 | New US-GAAP Element. | A8 | EquityMethodInvestmentNonconsolidatedInvesteeAxis | Equity Method Investment, Nonconsolidated Investee [Axis] | Information by nonconsolidated equity method investee. Excludes information consolidated by reporting entity. |
Example 5
Example 6 | New US-GAAP Element. | M33 | EquityMethodInvestmentNonconsolidatedInvesteeOrGroupOfInvesteesMember | Equity Method Investment, Nonconsolidated Investee or Group of Investees [Member] | Nonconsolidated equity method investee or group of nonconsolidated investees. Excludes information consolidated by reporting entity. |
| Example 6 | New US-GAAP Element. | M34 | EquityMethodInvestmentNonconsolidatedInvesteeOtherMember | Equity Method Investment, Nonconsolidated Investee, Other [Member] | Nonconsolidated equity method investee classified as other. Excludes information consolidated by reporting entity. |
Example 8
Example 9 | New US-GAAP Element. | L50 | VariableInterestEntityPrimaryBeneficiaryMaximumLossExposureAmount | Variable Interest Entity, Primary Beneficiary, Maximum Loss Exposure, Amount | Amount of maximum exposure to loss from involvement with consolidated variable interest entity (VIE). |
| | | | | | | | |
| Example Number(s) or Section | Figure(s) | Explanation |
| Example 1 | | Removed Example |
| Example 1a | 1a.1, 1a.2, 1a.3 | New Example |
| Example 1b | 1b.1, 1b.2, 1b.3 | New Example |
| Example 5 | 5.1, 5.2, 5.3 | Modified Example |
| Example 6 | 6.1(a), 6.1 (b), 6.2, 6.3 | New Example |
| Example 7 | 7.1, 7.2, 7.3 | New Example |
| Example 8 | 8.1, 8.2, 8.3 | New Example |
| Example 9 | 9.1, 9.2, 9.3 | New Example |
