US GAAP Financial Reporting (Prototype)

440000 - Disclosure - Revenue Recognition and Deferred Revenue (http://fasb.org/us-gaap/role/disclosure/DeferredRevenue)

Revenue Recognition and Deferred Revenue [Abstract]

ASU 2014-09 Transition [Abstract]

Advertising Barter Transactions

Advertising Barter Transactions, Advertising Barter Costs

Advertising Barter Transactions, Indeterminable Fair Value Disclosure

Advertising Barter Transactions, Advertising Barter Revenue

Precontract Costs, Policy [Policy Text Block]

Governmental Contracts Subject to Renegotiation [Abstract]

Governmental Contracts Subject to Renegotiation

Refunds Due under Government Contracts

Refunds Due under Government Contracts Not Reasonably Estimable

Basis of Provision for Refunds under Government Contracts

Government Contractors, Subcontract and Special Equipment Cost, Nature of Transaction

Revenue Recognition, Allowances [Policy Text Block]

Revenue Recognition, Cargo and Freight, Policy [Policy Text Block]

Revenue Recognition, Completed-Contract Method [Policy Text Block]

Revenue Recognition, Discounts [Policy Text Block]

Revenue Recognition, Incentives [Policy Text Block]

Revenue Recognition, Long-term Contracts [Policy Text Block]

Revenue Recognition, Long-term Contracts, Incentive and Award Fees [Policy Text Block]

Revenue Recognition, Loyalty Programs [Policy Text Block]

Revenue Recognition, Multiple-deliverable Arrangements, Description [Policy Text Block]

Revenue Recognition, Percentage-of-Completion Method [Policy Text Block]

Revenue Recognition, Rebates [Policy Text Block]

Revenue Recognition, Regional Carriers and Passengers, Policy [Policy Text Block]

Revenue Recognition, Retail Land Sales [Policy Text Block]

Revenue Recognition, Retrospective Rate-Setting Systems, Policy [Policy Text Block]

Revenue Recognition, Revenue Reductions [Policy Text Block]

Revenue Recognition, Sales of Goods [Policy Text Block]

Revenue Recognition, Sales of Services [Policy Text Block]

Revenue Recognition, Sales Returns [Policy Text Block]

Revenue Recognition, Services, Commissions [Policy Text Block]

Revenue Recognition, Services, Franchise Fees [Policy Text Block]

Revenue Recognition, Services, Licensing Fees [Policy Text Block]

Revenue Recognition, Services, Refundable Fees for Services [Policy Text Block]

Revenue Recognition, Services, Royalty Fees [Policy Text Block]

Revenue Recognition, Multiple-deliverable Arrangements [Line Items]

Revenue Recognition, Multiple-deliverable Arrangements, Determination of Selling Price [Abstract]

Revenue Recognition, Multiple-deliverable Arrangements, Determination of Selling Price, Method

Revenue Recognition, Multiple-deliverable Arrangements, Determination of Selling Price, Amount

Revenue Recognition, Multiple-deliverable Arrangement, Significant Deliverable, Separate Unit of Accounting, Qualification [Fixed List]

Revenue Recognition, Multiple-deliverable Arrangements, Allocation to Specific Unit of Accounting, Effect of Changes [Abstract]

Revenue Recognition, Multiple-deliverable Arrangements, Allocation to Specific Unit of Accounting, Effect of Changes, Selling Price

Revenue Recognition, Multiple-deliverable Arrangements, Allocation to Specific Unit of Accounting, Effect of Changes, Methodology

Revenue Recognition, Multiple-deliverable Arrangements, Allocation to Specific Unit of Accounting, Effect of Changes, Assumptions

Revenue Recognition, New Accounting Pronouncement, Timing

Revenue Recognition, New Accounting Pronouncement, Material Effect, Description

Health Care Organization, Revenue, Description

Health Care Organization, Allowance for Doubtful Accounts, Percentage of Accounts Receivable

Health Care Organization, Qualitative Factors

Health Care Organization, Disclosures for Certain Health Care Entities [Abstract]

Schedule of Revenue Sources, Health Care Organization [Table]

Health Care Organization, Revenue Sources [Axis]

Health Care Organization, Revenue Sources [Domain]

Health Care Organization, Receivable and Revenue Disclosures [Line Items]

Third-Party Payor [Member]

Self-Pay [Member]

Schedule of Revenue Sources, Health Care Organization [Table Text Block]

Revenue Recognition, Milestone Method [Table Text Block]

Revenue Recognition, Milestone Method [Table]

Revenue Recognition, Milestone Method [Line Items]

Revenue Recognition, Milestone Method, Description

Revenue Recognition, Milestone Method, Milestone

Revenue Recognition, Milestone Method, Factors

Revenue Recognition, Milestone Method, Revenue Recognized

Revenue Recognition, Advertising Barter Transactions [Policy Text Block]

Revenue Recognition, Sales Returns, Changes in Estimated Returns

Revenue Recognition, Sales Returns, Reserve for Sales Returns

Movement in Deferred Revenue [Roll Forward]

Deferred Revenue, Additions

Deferred Revenue, Revenue Recognized

Deferred Revenue, Refund Payments

Deferred Revenue, Period Increase (Decrease)

Deferred Revenue, by Arrangement, Disclosure [Table Text Block]

Deferred Revenue Arrangement, by Type [Table]

Deferred Revenue Arrangement [Line Items]

Movement in Customer Refundable Fees [Roll Forward]

Customer Refundable Fees

Customer Refundable Fees, Proceeds

Customer Refundable Fees, Revenue Recognized

Customer Refundable Fees, Refund Payments

Customer Refundable Fees, Period Increase (Decrease)

Recognition of Deferred Revenue

Deferred Revenue Arrangement Type [Axis]

Deferred Revenue [Domain]

Layaway Sale [Member]

Initial Hookup Deferred Revenue [Member]

Leasing Arrangement [Member]

Royalty Arrangement [Member]

Subscription Arrangement [Member]

Transportation Advance Ticket Arrangement [Member]

Annual Membership Fees [Member]

Up-front Payment Arrangement [Member]

Nonsoftware Service, Support and Maintenance Arrangement [Member]

Nonsoftware License Arrangement [Member]

Software License Arrangement [Member]

Software Service, Support and Maintenance Arrangement [Member]

Loan Lending Commitment Arrangement Fees [Member]

Health Care Organization, Revenue Net of Patient Service Revenue Provisions [Abstract]

Health Care Organization, Patient Service Revenue Less Provision for Bad Debts [Abstract]

Health Care Organization, Patient Service Revenue Provision for Bad Debts

Health Care Organization, Patient Service Revenue Less Provision for Bad Debts

Health Care Organization, Revenue Net of Patient Service Revenue Provisions

Continuing Care Retirement Communities, Advance Fees, Policy [Policy Text Block]

Continuing Care Retirement Communities, Advance Fees, Refunds

Health Care Organization Revenue and Expense [Abstract]

Nonmonetary Transaction, Amount of Barter Transaction

Nonmonetary Transaction, Fair Value Not Determinable

Deferred Advertising Costs

Advertising Barter Transactions [Member]

Cooperative Advertising Policy [Policy Text Block]

Advertising Barter Transactions, Policy [Policy Text Block]

Accounts Receivable, Unapproved Contract Claims, Amount [Abstract]

Accounts Receivable, Unapproved Contract Claims, Amount Expected to be Collected after One Year

Accounts Receivable, Unapproved Contract Claims, Amount Expected to be Collected within One Year

Accounts Receivable, Unapproved Contract Claims

Unbilled Change Orders [Abstract]

Unbilled Change Orders, Amount Expected to be Collected within One Year

Unbilled Change Orders, Amount Expected to be Collected after One Year

Unbilled Change Orders

Unbilled Receivables, Not Billable, Rolling Maturity [Abstract]

Unbilled Receivables, Not Billable, Amount Expected to be Collected in Next Rolling Twelve Months

Unbilled Receivables, Not Billable, Amount Expected to be Collected after Next Rolling Twelve Months

Unbilled Receivables, Not Billable

Contract Claims Description

Commitments to Complete Contracts in Process

Cost of Sales, Vendor Allowances, Policy [Policy Text Block]

Customer Advances and Progress Payments for Long-term Contracts or Programs

Costs in Excess of Billings on Uncompleted Contracts or Programs [Abstract]

Costs in Excess of Billings, Current

Costs in Excess of Billings, Noncurrent

Costs in Excess of Billings

Deferred Revenue Disclosure [Abstract]

Deferred Revenue Disclosure [Text Block]

Deferred Revenue, Description

Revenue Recognition [Abstract]

Revenue Recognition, Multiple-deliverable Arrangements [Table Text Block]

Revenue Recognition, Multiple-deliverable Arrangements [Table]

Time Sharing Transactions, Seller"s Policies with Respect to Meeting Criteria for Buyer"s Commitment

Time Sharing Transactions, Seller"s Policies with Respect to Meeting Criteria for Collectibility of Sales Price

Shipping and Handling Cost, Policy [Policy Text Block]

Revenue Recognition Accounting Policy, Gross and Net Revenue Disclosure [Policy Text Block]

Revenue Recognition, Excise and Sales Taxes

Initial Franchise Fees

Estimate of Cancellations

Advances Received on Government Contracts, Not Netted Against Accounts Receivable

Billings in Excess of Cost, Current

Billings in Excess of Cost, Noncurrent

Billings in Excess of Cost

Billings in Excess of Cost [Abstract]

Retention Payable, Fiscal Year Maturity [Abstract]

Retention Payable, Due in Next Twelve Months

Retention Payable, Due after One Year [Abstract]

Retention Payable, Due in Year Two

Retention Payable Due in Year Three

Retention Payable, Due in Year Four

Retention Payable, Due in Year Five

Retention Payable, Due after Year Five

Retention Payable, Due after One Year

Retention Payable

Retention Payable, Due in Remainder of Fiscal Year

Retention Payable, Rolling Maturity [Abstract]

Retention Payable, Due in Next Rolling Twelve Months

Retention Payable, Due after Next Rolling Twelve Months [Abstract]

Retention Payable, Due in Rolling Year Two

Retention Payable, Due in Rolling Year Three

Retention Payable, Due in Rolling Year Four

Retention Payable, Due in Rolling Year Five

Retention Payable, Due after Rolling Year Five

Retention Payable, Due after Next Rolling Twelve Months

Unbilled Receivables, Not Billable, Fiscal Year Maturity [Abstract]

Unbilled Receivables, Not Billable, Amount Expected to be Collected in Next Twelve Months

Unbilled Receivables, Not Billable, Amount Expected to be Collected after Next Twelve Months

Unbilled Receivables, Not Billable, Amount Expected to be Collected in Remainder of Fiscal Year

Unbilled Receivables, Not Billable at Balance Sheet Date, Description of Prerequisites for Billings

Decline in Initial Franchise Fees, Description

Government Contractors, Policy [Policy Text Block]

Government Contractors, Contracts in Progress, Policy [Policy Text Block]

Government Contractors, Revenue Recognition, Policy [Policy Text Block]

Films Revenue Recognition, Policy [Policy Text Block]

Patronage Refunds

Revenue Recognition, Services, Management Fees [Policy Text Block]

Premiums Earned, Net, Property and Casualty

Premiums Earned, Net, Life

Premiums Earned, Net, Accident and Health

Premiums Earned, Net, Financial Guarantee Insurance Contracts

Premiums Earned, Net, Other Insurance

Premiums Earned, Net, by Business [Abstract]

Customer Advances for Construction

Time Sharing Transactions, Deferred Profit

Deferred Subscriber Acquisition Costs, Current

Deferred Subscriber Acquisition Costs, Noncurrent

Government Contract Receivable, Unbilled Amounts

Air Traffic Liability, Current

Customer Advances and Deposits

Customer Advances and Deposits, Current

Customer Advances, Current

Customer Deposits, Current

Customer Advances and Deposits, Current [Abstract]

Customer Advances, Noncurrent

Customer Deposits, Noncurrent

Customer Advances or Deposits, Noncurrent

Customer Advances or Deposits, Noncurrent [Abstract]

Customer Loyalty Program Liability, Current

Customer Loyalty Program Liability, Noncurrent

Deferred Air Traffic Revenue, Current

Other Deferred Credits, Noncurrent

Deferred Revenue and Credits, Noncurrent

Deferred Revenue and Credits

Deferred Leasing Commissions

Deferred Revenue and Credits [Abstract]

Deferred Revenue and Credits, Current

Other Deferred Credits, Current

Deferred Set-up Costs, Current

Deferred Set-up Costs, Noncurrent

Frequent Flier Liability, Current

Deferred Air Traffic Revenue, Current [Abstract]

Frequent Flier Liability, Noncurrent

Increase (Decrease) in Air Traffic Liability

Increase (Decrease) in Deferred Air Traffic Revenue

Increase (Decrease) in Frequent Flyer Liability

Increase (Decrease) in Deferred Air Traffic Revenue [Abstract]

Revenue Recognition, Deferred Revenue [Policy Text Block]

Revenue Recognition, Customer Acquisitions [Policy Text Block]

Revenue Recognition, Software [Policy Text Block]

Revenue Recognition, Real Estate Transactions, Policy [Policy Text Block]

Foreign Exchange and Other Derivative Financial Instruments [Member]

Name of Reporting Category [Domain]

Principal Transaction Revenue, Description of Reporting Category [Axis]

Deferred Sales Commission

Increase (Decrease) in Customer Loyalty Program Liability

Increase (Decrease) in Billing in Excess of Cost of Earnings

Increase (Decrease) in Customer Advances

Increase (Decrease) in Customer Deposits

Increase (Decrease) in Customer Advances and Deposits

Increase (Decrease) in Contract Receivables, Net

Increase (Decrease) in Cost in Excess of Billing on Uncompleted Contract

Increase (Decrease) in Unbilled Receivables

Increase (Decrease) in Deferred Revenue and Customer Advances and Deposits

Increase (Decrease) in Customer Advances and Deposits [Abstract]

Increase (Decrease) in Deferred Revenue and Customer Advances and Deposits [Abstract]

Facility Costs

Health Care Organization, Bad Debts Policy [Policy Text Block]

Health Care Organization, Revenue Recognized Policy [Policy Text Block]

Gift Card Liability, Current

Increase (Decrease) in Gift Card Liability

=Network;  =Table (Hypercube);  =Axis (Dimension);  =Member;  =LineItems (Primary Items);  =Abstract Concept;  =Concept;  =Text Block;