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Version 3.0
March 2017




Measurement Date Practical Expedient for Defined Benefit Plans
(Taxonomy Version 2017†)





FASB U.S. GAAP Financial Reporting Taxonomy (Taxonomy)
Implementation Guide Series
† Changes from the 2016 version of this Implementation Guide are included in Appendix A to this Guide.



footera75.jpg


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
















Copyright © 2017 by Financial Accounting Foundation. All rights reserved. Content copyrighted by Financial Accounting Foundation may not be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation. Financial Accounting Foundation claims no copyright in any portion hereof that constitutes a work of the United States Government.


Taxonomy Implementation Guide on Modeling the Measurement Date Practical Expedient for Defined Benefit Plans
Overview
The purpose of this Taxonomy Implementation Guide is to demonstrate the modeling of disclosures related to the practical expedient for the measurement date of an employer’s defined benefit obligation and plan assets. The examples are not intended to encompass all of the potential modeling configurations or to dictate the appearance and structure of an entity’s extension taxonomy. The examples are provided to help users of the U.S. GAAP Financial Reporting Taxonomy (Taxonomy) understand how the modeling for disclosures related to the practical expedient for the measurement date is structured within the Taxonomy. The examples are based on the assumption that the entity meets the criteria for reporting the practical expedient for the measurement date under U.S. GAAP and/or SEC authoritative literature. In addition, the reported line items within the examples are not all inclusive and represent only partial statements for illustration purposes.
While constituents may find the information in this guide useful, users looking for guidance to conform to SEC XBRL filing requirements should look to the SEC EDGAR Filer Manual and other information provided on the SEC website at xbrl.sec.gov.
This guide focuses on detail tagging only (Level 4); it does not include any elements for text blocks, policy text blocks, and table text blocks (Levels 1 through 3).
This Taxonomy Implementation Guide includes the following two sections:
•
Section 1: Application of Date Context: This section provides an overview of how the date context is intended to be used in the disclosures related to the practical expedient for the measurement date.
•
Section 2: Modeling of Disclosures: This section provides examples of modeling the disclosures related to the practical expedient for the measurement date.

◦
◦

1

General Information
(1)
A legend for dimensions, domain members, and line items 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
Defined Benefit Plan, Asset Categories [Axis]
DefinedBenefitPlanByPlanAssetCategoriesAxis
 
Plan Asset Categories [Domain]
PlanAssetCategoriesDomain
M1
Cash [Member]
CashMember
ExM2
Equity Securities US Companies [Member]
EquitySecuritiesUSCompaniesMember
ExM3
Equity Securities International Companies [Member]
EquitySecuritiesInternationalCompaniesMember
M4
Collateralized Mortgage Backed Securities [Member]
MortgageBackedSecuritiesMember
 
 
 
A2
Fair Value, Hierarchy [Axis]
FairValueByFairValueHierarchyLevelAxis
 
Fair Value Hierarchy [Domain]
FairValueMeasurementsFairValueHierarchyDomain
M5
Fair Value, Inputs, Level 1 [Member]
FairValueInputsLevel1Member
M6
Fair Value, Inputs, Level 2 [Member]
FairValueInputsLevel2Member
M7
Fair Value, Inputs, Level 3 [Member]
FairValueInputsLevel3Member
 
 
 
L1
Defined Benefit Plan, Fair Value of Plan Assets
DefinedBenefitPlanFairValueOfPlanAssets
L2
Defined Benefit Plan, Plan Assets, Contributions by Employer
DefinedBenefitPlanContributionsByEmployer
L3
Defined Benefit Plan, Plan Assets, Payment for Settlement
DefinedBenefitPlanSettlementsPlanAssets
(2)
Elements that have an instant period type and elements that have a duration period type are indicated as such in Figure x.2 of each example. Instant elements have a single date context (such as December 31, 20X1) while duration elements have a starting and ending date as their context (such as January 1, 20X1 to December 31, 20X1).
(3)
Instance documents (Figure x.3 in each example) do not include all the information that may appear in an entity’s instance document. The instance documents are provided for illustrative purposes only.
(4)
For elements contained in the Taxonomy, the standard label is as it appears in the Taxonomy. For extension elements, the standard label corresponds to the element name. For information about structuring extension elements, refer to the 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).

2

Section 1: Application of Date Context
The month-end measurement date elected as the practical expedient is intended to be used as the date context for elements in disclosures impacted by the adoption of the accounting policy election for the measurement date. The elements intended for use in such disclosures consist of existing elements in the Taxonomy, which are included in presentation group 730000 - Disclosure - Compensation Related Costs, Retirement Benefits, and are as follows: (1) “Defined Benefit Plan, Fair Value of Plan Assets” (L1), (2) “Defined Benefit Plan, Plan Assets, Contributions by Employer” (L2) and (3) “Defined Benefit Plan, Plan Assets, Payment for Settlement” (L3). In certain circumstances, these elements may appear in the same instance documents with multiple date contexts, such as the balance sheet or income statement reporting date context as well as the practical expedient measurement date context.
If a reconciliation is needed for the fair value of plan assets in the fair value hierarchy to the ending balance of the fair value of plan assets, then the date context determines whether the reconciling amounts represent an increase or decrease in plan assets for XBRL purposes. Reconciling amounts for the employer contributions or a settlement are intended to be entered as positive values in XBRL, regardless of whether they increase or decrease plan assets.
Date contexts that indicate an increase of plan assets may include the following:
Scenario
Measurement
Date (MD)
Fiscal Year-End
Date (FYE)
Reconciling
Item
Employer Contributions or Settlement between
MD & FYE
Increase or Decrease
of Plan Assets
Date Context
MD < FYE
Jan 31, 20X5
Feb 3, 20X5
Employer Contributions
Yes, but no date indicated
Increase
Duration_Feb 1, 20X5
to Feb 3, 20X5
MD < FYE
Jan 31, 20X5
Feb 3, 20X5
Employer Contributions
Yes, on Feb 1, 20X5
Increase
Duration_Feb 1, 20X5
to Feb 1, 20X5
MD < FYE
Jan 31, 20X5
Feb 3, 20X5
Employer Contributions
Yes, on Feb 2, 20X5
Increase
Duration_Feb 2, 20X5 to Feb 2, 20X5
MD < FYE
Jan 31, 20X5
Feb 3, 20X5
Employer Contributions
Yes, on Feb 3, 20X5
Increase
Duration_Feb 3, 20X5 to Feb 3, 20X5
MD > FYE
Dec 31, 20X5
Dec 27, 20X5
Settlement
Yes, but no date indicated
Increase
Duration_Dec 28, 20X5 to Dec 31, 20X5
MD > FYE
Dec 31, 20X5
Dec 27, 20X5
Settlement
Yes, on Dec 28, 20X5
Increase
Duration_Dec 28, 20X5 to Dec 28, 20X5
MD > FYE
Dec 31, 20X5
Dec 27, 20X5
Settlement
Yes, on Dec 29, 20X5
Increase
Duration_Dec 29, 20X5 to Dec 29, 20X5
MD > FYE
Dec 31, 20X5
Dec 27, 20X5
Settlement
Yes, on Dec 30, 20X5
Increase
Duration_Dec 30, 20X5 to Dec 30, 20X5
MD > FYE
Dec 31, 20X5
Dec 27, 20X5
Settlement
Yes, on Dec 31, 20X5
Increase
Duration_Dec 31, 20X5 to Dec 31, 20X5


3

•
For employer contributions made between the month-end measurement date and the fiscal year-end date, specifically when the month-end measurement date is before the fiscal year- end date, an increase of plan assets due to employer contributions could be indicated by the following:
◦
a date context starting with the day following the month-end measurement date and ending with the fiscal year-end date, or
◦
a date context starting and ending on the same date, which follows the month-end measurement date, but is before or on the fiscal year-end date.
•
For a settlement occurring between the fiscal year-end date and the month-end measurement date, specifically when the fiscal year-end date is before the month-end measurement date, an increase of plan assets due to a settlement could be indicated by the following:
◦
a date context starting with the day following the fiscal year-end date and ending with the month-end measurement date, or
◦
a date context starting and ending on the same date, which follows the fiscal year-end date, but is before or on the month-end measurement date.
Date contexts that indicate a decrease of plan assets may include the following:
Scenario
Measurement
Date (MD)
Fiscal Year-End
Date (FYE)
Reconciling
 Item
Employer Contributions or Settlement between
MD & FYE
Increase or Decrease
of Plan Assets
Date Context
MD > FYE
Dec 31, 20X5
Dec 27, 20X5
Employer Contributions
Yes, but no date indicated
Decrease
Duration_Dec 28, 20X5 to Dec 31, 20X5
MD > FYE
Dec 31, 20X5
Dec 27, 20X5
Employer Contributions
Yes, on Dec 28, 20X5
Decrease
Duration_Dec 28, 20X5 to Dec 28, 20X5
MD > FYE
Dec 31, 20X5
Dec 27, 20X5
Employer Contributions
Yes, on Dec 29, 20X5
Decrease
Duration_Dec 29, 20X5 to Dec 29, 20X5
MD > FYE
Dec 31, 20X5
Dec 27, 20X5
Employer Contributions
Yes, on Dec 30, 20X5
Decrease
Duration_Dec 30, 20X5 to Dec 30, 20X5
MD > FYE
Dec 31, 20X5
Dec 27, 20X5
Employer Contributions
Yes, on Dec 31, 20X5
Decrease
Duration_Dec 31, 20X5 to Dec 31, 20X5
MD < FYE
Jan 31, 20X5
Feb 3, 20X5
Settlement
Yes, but no date indicated
Decrease
Duration_Feb 1, 20X5 to Feb 3, 20X5
MD < FYE
Jan 31, 20X5
Feb 3, 20X5
Settlement
Yes, on Feb 1, 20X5
Decrease
Duration_Feb 1, 20X5 to Feb 1, 20X5
MD < FYE
Jan 31, 20X5
Feb 3, 20X5
Settlement
Yes, on Feb 2, 20X5
Decrease
Duration_Feb 2, 20X5 to Feb 2, 20X5
MD < FYE
Jan 31, 20X5
Feb 3, 20X5
Settlement
Yes, on Feb 3, 20X5
Decrease
Duration_Feb 3, 20X5 to Feb 3, 20X5

4

•
For employer contributions made between the fiscal year-end date and the month-end measurement date, specifically when the fiscal year-end date is before the month-end measurement date, a decrease of plan assets due to employer contributions could be indicated by the following:
◦
a date context starting with the day following the fiscal year-end date and ending with the month-end measurement date, or
◦
a date context starting and ending on the same date, which follows the fiscal year-end date, but is before or on the month-end measurement date.
•
For a settlement occurring between the month-end measurement date and the fiscal year-end date, specifically when the month-end measurement date is before the fiscal-year end date, a decrease of plan assets due to a settlement could be indicated by the following:
◦
a date context starting with the day following the month-end measurement date and ending with the fiscal year-end date, or
◦
a date context starting and ending on the same date, which follows the month-end measurement date, but is before or on the fiscal year-end date.


5

Section 2: Modeling of Disclosures
Example 1—Reconciliation of Employer Contributions and a Settlement after the Measurement Date, before the Fiscal Year-End Date
This example illustrates the modeling of a disclosure impacted by the application of the practical expedient for the measurement date when employer contributions are made and a settlement occurs after the month-end measurement date of January 31, 2017, but before the fiscal year-end date of February 3, 2017.
(in thousands)
 
Fair Value Measurements at February 3, 2017
Asset Class
 
Total
 
Quoted Prices in Active Markets for Identical Assets
(Level 1)
 
Significant Observable Inputs
(Level 2)
 
Significant Unobservable Inputs
(Level 3)
Cash
L1, A1:M1
$
14,770

L1, A1:M1, A2:M5
$
14,770

L1, A1:M1, A2:M6
$
—

L1, A1:M1, A2:M7
$
—

Equity securities:
 

 

 

 

US companies
L1, A1:ExM2
41,200

L1, A1:ExM2, A2:M5
37,000

L1, A1:ExM2, A2:M6
1,200

L1, A1:ExM2, A2:M7
3,000

International companies
L1, A1:ExM3
32,900

L1, A1:ExM3, A2:M5
24,000

L1, A1:ExM3, A2:M6
7,600

L1, A1:ExM3, A2:M7
1,300

Mortgage-backed securities
L1, A1:M4
13,335

L1, A1:M4, A2:M5
—

L1, A1:M4, A2:M6
12,780

L1, A1:M4, A2:M7
555

Assets at fair value at measurement date of January 31, 2017
L1
102,205

L1, A2:M5
$
75,770

L1, A2:M6
$
21,580

L1, A2:M7
$
4,855

Contributions after measurement date, before fiscal year-end date
L2
25,000

 
 
 
 
 
 
Settlement after measurement date, before fiscal year-end date
L3
(45,000
)
 
 
 
 
 
 
Total assets reported at February 3, 2017
L1
$
82,205

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Figure 1.1

6

The legend for the elements used to tag these facts is:
 
Standard Label
Balance Type
Period Type
Element Name
A1
Defined Benefit Plan, Asset Categories [Axis]
 
Duration
DefinedBenefitPlanByPlanAssetCategoriesAxis
 
Plan Asset Categories [Domain]
 
Duration
PlanAssetCategoriesDomain
M1
Cash [Member]
 
Duration
CashMember
ExM2
Equity Securities US Companies [Member]
 
Duration
EquitySecuritiesUSCompaniesMember
ExM3
Equity Securities International Companies [Member]
 
Duration
EquitySecuritiesInternationalCompaniesMember
M4
Collateralized Mortgage Backed Securities [Member]
 
Duration
MortgageBackedSecuritiesMember
 
 
 
 
 
A2
Fair Value, Hierarchy [Axis]
 
Duration
FairValueByFairValueHierarchyLevelAxis
 
Fair Value Hierarchy [Domain]
 
Duration
FairValueMeasurementsFairValueHierarchyDomain
M5
Fair Value, Inputs, Level 1 [Member]
 
Duration
FairValueInputsLevel1Member
M6
Fair Value, Inputs, Level 2 [Member]
 
Duration
FairValueInputsLevel2Member
M7
Fair Value, Inputs, Level 3 [Member]
 
Duration
FairValueInputsLevel3Member
 
 
 
 
 
L1
Defined Benefit Plan, Fair Value of Plan Assets
Debit
Instant
DefinedBenefitPlanFairValueOfPlanAssets
L2
Defined Benefit Plan, Plan Assets, Contributions by Employer
Debit
Duration
DefinedBenefitPlanContributionsByEmployer
L3
Defined Benefit Plan, Plan Assets, Payment for Settlement
Credit
Duration
DefinedBenefitPlanSettlementsPlanAssets
Figure 1.2




7

The instance document created using the modeling structure is provided here:
 
 
 
 
L1
L2
L3
L1
Date Context
 
Instant_ January 31, 2017
Duration_ Feb 1, 2017 to Feb 3, 2017
Duration_ Feb 1, 2017 to Feb 3, 2017
Instant_ February 3, 2017
Standard Label
Fair Value, Hierarchy [Axis]
Defined Benefit Plan, Asset Categories [Axis]
Defined Benefit Plan, Fair Value of Plan Assets
Defined Benefit Plan, Plan Assets, Contributions by Employer
Defined Benefit Plan, Plan Assets, Payment for Settlement
Defined Benefit Plan, Fair Value of Plan Assets
 
A2
A1
Preferred Label**
 
Assets at fair value at measurement date of January 31, 2017
Contributions after measurement date, before fiscal year-end date
Settlement after measurement date, before fiscal year-end date
Total assets reported at February 3, 2017
 
Fair Value, Inputs, Level 1 [Member]
Cash [Member]
M1
14770000
 
 
 
 
Equity Securities US Companies [Member]
ExM2
37000000
 
 
 
 
Equity Securities International Companies [Member]
ExM3
24000000
 
 
 
 
M5
Collateralized Mortgage Backed Securities [Member]
M4
0
 
 
 
 
 
75770000
 
 
 
 
Fair Value, Inputs, Level 2 [Member]
Cash [Member]
M1
0
 
 
 
 
Equity Securities US Companies [Member]
ExM2
1200000
 
 
 
 
Equity Securities International Companies [Member]
ExM3
7600000
 
 
 
 
M6
Collateralized Mortgage Backed Securities [Member]
M4
12780000
 
 
 
 
 
21580000
 
 
 
 
Fair Value, Inputs, Level 3 [Member]
Cash [Member]
M1
0
 
 
 
 
Equity Securities US Companies [Member]
ExM2
3000000
 
 
 
 
Equity Securities International Companies [Member]
ExM3
1300000
 
 
 
 
M7
Collateralized Mortgage Backed Securities [Member]
M4
555000
 
 
 
 
 
4855000
 
 
 
 
 
Cash [Member]
M1
14770000
 
 
 
 
Equity Securities US Companies [Member]
ExM2
41200000
 
 
 
 
Equity Securities International Companies [Member]
ExM3
32900000
 
 
 
 
Collateralized Mortgage Backed Securities [Member]
M4
13335000
 
 
 
 
Report-wide Value
102205000
25000000
45000000
82205000
Figure 1.3

8

Notes:
•
When entering values in XBRL, the value for “Defined Benefit Plan, Plan Assets, Payment for Settlement” (L3) is intended to be entered as a positive value, since the element is modeled as a one-way element.
•
An XBRL calculation relationship for the elements “Defined Benefit Plan, Fair Value of Plan Assets” (L1), “Defined Benefit Plan, Plan Assets, Contributions by Employer” (L2) and “Defined Benefit Plan, Plan Assets, Payment for Settlement” (L3) is not possible because these elements have different period contexts.
•
When consuming the XBRL data, the duration date period contexts provided in Figure 1.3 determines whether the transactions (employer contributions and settlement) occurring between the month-end measurement date and the fiscal year-end date would be added to or subtracted from the fair value of plan assets reported with the instant date context as of the month-end measurement date (January 31, 2017) to arrive at the fair value of plan assets reported with the instant date context as of the fiscal year-end date (February 3, 2017).
•
When consuming the XBRL data, a date context starting the day following the month-end measurement date (February 1, 2017), and ending with the fiscal year-end date (February 3, 2017), for the element “Defined Benefit Plan, Plan Assets, Contributions by Employer” (L2) indicates that these employer contributions are intended to increase plan assets, and therefore would be added to the element “Defined Benefit Plan, Fair Value of Plan Assets” (L1) tagged with the month-end measurement date.
•
When consuming the XBRL data, a date context starting the day following the month-end measurement date (February 1, 2017), and ending with the fiscal year-end date (February 3, 2017), for the element “Defined Benefit Plan, Plan Assets, Payment for Settlement” (L3) indicates that the settlement is intended to decrease plan assets, and therefore would be subtracted from the element “Defined Benefit Plan, Fair Value of Plan Assets” (L1) tagged with the month-end measurement date.
•
The instance document has the primary line item elements in the column headings, and the member elements are the row headings due to size constraints.
** Preferred labels are the labels created and used by the company to show the line item captions in its financial statements.

9

Example 2—Reconciliation of Employer Contributions and a Settlement before the Measurement Date, after the Fiscal Year-End Date
This example illustrates the modeling of a disclosure impacted by the application of the practical expedient for the measurement date when employer contributions are made and a settlement occurs before the month-end measurement date of December 31, 2017, but after the fiscal year-end date of December 27, 2017.
(in thousands)
 
Fair Value Measurements at December 27, 2017
Asset Class
 
Total
 
Quoted Prices in Active Markets for Identical Assets
(Level 1)
 
Significant Observable Inputs
(Level 2)
 
Significant Unobservable Inputs
(Level 3)
Cash
L1, A1:M1
$
19,770

L1, A1:M1, A2:M5
$
19,770

L1, A1:M1, A2:M6
$
—

L1, A1:M1, A2:M7
$
—

Equity securities:
 
 
 
 
 
 
 
 
US companies
L1, A1:ExM2
30,200

L1, A1:ExM2, A2:M5
22,000

L1, A1:ExM2, A2:M6
3,200

L1, A1:ExM2, A2:M7
5,000

International companies
L1, A1:ExM3
33,900

L1, A1:ExM3, A2:M5
19,000

L1, A1:ExM3, A2:M6
10,600

L1, A1:ExM3, A2:M7
4,300

Mortgage-backed securities
L1, A1:M4
8,335

L1, A1:M4, A2:M5
—

L1, A1:M4, A2:M6
7,780

L1, A1:M4, A2:M7
555

Assets at fair value at measurement date of December 31, 2017
L1
92,205

L1, A2:M5
$
60,770

L1, A2:M6
$
21,580

L1, A2:M7
$
9,855

Contributions before measurement date, after fiscal year-end date
L2
(10,000
)
 
 
 
 
 
 
Settlement before measurement date, after fiscal year-end date
L3
45,000

 
 
 
 
 
 
Total assets reported at December 27, 2017
L1
$
127,205

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Figure 2.1

10

The legend for the elements used to tag these facts is:
 
Standard Label
Balance Type
Period Type
Element Name
A1
Defined Benefit Plan, Asset Categories [Axis]
 
Duration
DefinedBenefitPlanByPlanAssetCategoriesAxis
 
Plan Asset Categories [Domain]
 
Duration
PlanAssetCategoriesDomain
M1
Cash [Member]
 
Duration
CashMember
ExM2
Equity Securities US Companies [Member]
 
Duration
EquitySecuritiesUSCompaniesMember
ExM3
Equity Securities International Companies [Member]
 
Duration
EquitySecuritiesInternationalCompaniesMember
M4
Collateralized Mortgage Backed Securities [Member]
 
Duration
MortgageBackedSecuritiesMember
 
 
 
 
 
A2
Fair Value, Hierarchy [Axis]
 
Duration
FairValueByFairValueHierarchyLevelAxis
 
Fair Value Hierarchy [Domain]
 
Duration
FairValueMeasurementsFairValueHierarchyDomain
M5
Fair Value, Inputs, Level 1 [Member]
 
Duration
FairValueInputsLevel1Member
M6
Fair Value, Inputs, Level 2 [Member]
 
Duration
FairValueInputsLevel2Member
M7
Fair Value, Inputs, Level 3 [Member]
 
Duration
FairValueInputsLevel3Member
 
 
 
 
 
L1
Defined Benefit Plan, Fair Value of Plan Assets
Debit
Instant
DefinedBenefitPlanFairValueOfPlanAssets
L2
Defined Benefit Plan, Plan Assets, Contributions by Employer
Debit
Duration
DefinedBenefitPlanContributionsByEmployer
L3
Defined Benefit Plan, Plan Assets, Payment for Settlement
Credit
Duration
DefinedBenefitPlanSettlementsPlanAssets
Figure 2.2

11

The instance document created using the modeling structure is provided here:
 
 
 
 
L1
L2
L3
L1
Date Context
 
 
 
Instant_ December 31, 2017
Duration_ Dec 28, 2017 to Dec 31, 2017
Duration_ Dec 28, 2017 to Dec 31, 2017
Instant_ December 27, 2017
Standard Label
Fair Value, Hierarchy [Axis]
Defined Benefit Plan, Asset Categories [Axis]
Defined Benefit Plan, Fair Value of Plan Assets
Defined Benefit Plan, Plan Assets, Contributions by Employer
Defined Benefit Plan, Plan Assets, Payment for Settlement
Defined Benefit Plan, Fair Value of Plan Assets
 
A2
A1
Preferred Label**
 
Assets at fair value at measurement date of December 31, 2017
Contributions before measurement date, after fiscal year-end date
Settlement before measurement date, after fiscal year-end date
Total assets reported at December 27, 2017
 
Fair Value, Inputs, Level 1 [Member]
Cash [Member]
M1
19770000
 
 
 
 
Equity Securities US Companies [Member]
ExM2
22000000
 
 
 
 
Equity Securities International Companies [Member]
ExM3
19000000
 
 
 
 
M5
Collateralized Mortgage Backed Securities [Member]
M4
0
 
 
 
 
 
60770000
 
 
 
 
Fair Value, Inputs, Level 2 [Member]
Cash [Member]
M1
0
 
 
 
 
Equity Securities US Companies [Member]
ExM2
3200000
 
 
 
 
Equity Securities International Companies [Member]
ExM3
10600000
 
 
 
 
M6
Collateralized Mortgage Backed Securities [Member]
M4
7780000
 
 
 
 
 
21580000
 
 
 
 
Fair Value, Inputs, Level 3 [Member]
Cash [Member]
M1
0
 
 
 
 
Equity Securities US Companies [Member]
ExM2
5000000
 
 
 
 
Equity Securities International Companies [Member]
ExM3
4300000
 
 
 
 
M7
Collateralized Mortgage Backed Securities [Member]
M4
555000
 
 
 
 
 
9855000
 
 
 
 
 
Cash [Member]
M1
19770000
 
 
 
 
Equity Securities US Companies [Member]
ExM2
30200000
 
 
 
 
Equity Securities International Companies [Member]
ExM3
33900000
 
 
 
 
Collateralized Mortgage Backed Securities [Member]
M4
8335000
 
 
 
 
Report-wide Value
92205000
10000000
45000000
127205000
Figure 2.3

12

Notes:
•
When entering values in XBRL, the value for “Defined Benefit Plan, Plan Assets, Contributions by Employer” (L2) is intended to be entered as a positive value, since the element is modeled as a one-way element.
•
An XBRL calculation relationship for the elements “Defined Benefit Plan, Fair Value of Plan Assets” (L1), “Defined Benefit Plan, Plan Assets, Contributions by Employer” (L2) and “Defined Benefit Plan, Plan Assets, Payment for Settlement” (L3) is not possible because these elements have different period contexts.
•
When consuming the XBRL data, the duration date period contexts provided in Figure 2.3 determines whether the transactions (employer contributions and settlement) occurring between the fiscal year-end date and the month-end measurement date would be added to or subtracted from the fair value of plan assets reported with the instant date context as of the month-end measurement date (December 31, 2017) to arrive at the fair value of plan assets reported with the instant date context as of the fiscal year-end date (December 27, 2017).
•
When consuming the XBRL data, a date context starting the day following the fiscal year-end date (December 28, 2017), and ending with the month-end measurement date (December 31, 2017), for the element “Defined Benefit Plan, Plan Assets, Contributions by Employer” (L2) indicates that these employer contributions are intended to decrease plan assets, and therefore would be subtracted from the element “Defined Benefit Plan, Fair Value of Plan Assets” (L1) tagged with the month-end measurement date.
•
When consuming the XBRL data, a date context starting the day following the fiscal year-end date (December 28, 2017), and ending with the month-end measurement date (December 31, 2017), for the element “Defined Benefit Plan, Plan Assets, Payment for Settlement” (L3) indicates that the settlement is intended to increase plan assets, and therefore would be added to the element “Defined Benefit Plan, Fair Value of Plan Assets” (L1) tagged with the month-end measurement date.
•
The instance document has the primary line item elements in the column headings, and the member elements are the row headings due to size constraints.
** Preferred labels are the labels created and used by the company to show the line item captions in its financial statements.

13

Appendix A—Changes to 2017 Taxonomy Implementation Guide from 2016 Taxonomy Implementation Guide
Example Number(s) or Section
Figure(s)
Explanation
2016 Reference
2016 Element
2016 Standard Label
2017 Reference
2017 Element
2017 Standard Label
General Information,
Example 1,
Example 2
Legend;
1.2, 1.3;
2.2, 2.3
Updated Standard Label.
L2
DefinedBenefitPlanContributionsByEmployer
Defined Benefit Plan, Contributions by Employer
L2
DefinedBenefitPlanContributionsByEmployer
Defined Benefit Plan, Plan Assets, Contributions by Employer
General Information,
Example 1,
Example 2
Legend;
1.2, 1.3;
2.2, 2.3
Updated Standard Label.
L3
DefinedBenefitPlanSettlementsPlanAssets
Defined Benefit Plan, Settlements, Plan Assets
L3
DefinedBenefitPlanSettlementsPlanAssets
Defined Benefit Plan, Plan Assets, Payment for Settlement


14

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