FASB UGT Implementation Guide Segment Reporting Draft March 19, 2013

FASB US GAAP Financial Reporting Taxonomy

Implementation Guide Series Segment Reporting

Based on UGT Version 2013

March 19, 2013

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FASB UGT Implementation Guide Segment Reporting Draft March 19, 2013

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FASB UGT Implementation Guide Segment Reporting Draft March 19, 2013

Implementation Guide on Modeling Segment Reporting Overview The purpose of this Implementation Guide is to demonstrate the modeling for disclosures related to segment reporting. The modeling has been completed using the elements in the U.S. GAAP Financial Reporting Taxonomy (UGT). Extension member elements are included to report certain companyspecific disclosures. 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). The Implementation Guide provides eight examples categorized into the following two sections:  Introductory Examples: This section provides three examples of common segment reporting disclosure presentations. 

Example 1—Significant Items of Required Information for Segments

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Example 2—Reconciliation of Segment Revenue

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Example 3—Reconciliation of Segment Profit (Loss)

 Additional Examples: This section provides five examples of segment reporting disclosures with additional level of details. 

Example 4—Reconciliation of Segment Profit (Loss), with Additional Disclosure of Reconciliation Items

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Example 5 —Reconciliation of Segment Revenue by Geographic Area

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Example 6—Reconciliation of Segment Revenue by Geographic Operating Segments

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Example 7—Reconciliation of Segments Revenue for Each Service Line and Reconciliation of Segment Assets

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Example 8—Revenue Disclosure Broken Down by Operating Segment and Sub-segment

These 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 UGT understand how the modeling for segment reporting is structured within the UGT. Modeling Segment Reporting Notice: Authorized Uses Are Set Forth on the First Page of this Document/File. © Financial Accounting Foundation, Inc. 2010-2013. All Rights Reserved.

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FASB UGT Implementation Guide Segment Reporting Draft March 19, 2013 The segment reporting disclosure group in the UGT provides a flexible structure that allows varied reporting practices while still providing consistency. Preparers need to use line item elements to represent accounting concepts in conjunction with appropriate member elements under applicable dimensions (axes), for example, “Segments *Axis+” and “Consolidation Items *Axis+” to report segment disclosure information. By using line item elements and dimensions consistently, different segment reporting disclosure presentations should have the same modeling structure as shown below subject to company specific level of details illustrated in the Additional Examples section.

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FASB UGT Implementation Guide Segment Reporting Draft March 19, 2013 Common Information for All Examples (1) We have provided a legend for dimensions, domain members, and commonly used line items to associate with facts contained in the notes to the financial statements. Coding A1 M1 M2 M3 M4

UGT Standard Label Consolidation Items [Axis] Consolidation Items [Domain] Operating Segments [Member] Intersegment Eliminations [Member] Segment Reconciling Items [Member] Corporate, Non-Segment [Member]

M5 M6

Segments [Axis] Segments [Domain] Other Segments [Member] Corporate Segment [Member]

A2

L1 L2 L3 L4 L5 L6 L7 ExM*

Segment Reporting Information [Line Items] - Revenues - Operating Income (Loss) - Assets - Depreciation, Depletion and Amortization - Number of Reportable Segments - Restructuring Charges - Amortization [Represents Extension Member element]

(2) Elements that have instant period type and elements that have duration period type are indicated as such in Figure x.2 of each example. Instant elements have a single date context (such as June 30, 2012) while duration elements have a starting and ending date as its context (such as July 1, 2011 to June 30, 2012). (3) Instance documents (Figure x.3 in each example) do not indicate the context in which the elements are being reported on. Refer to Period Type Column of Figure x.2 in each example for the context type.

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FASB UGT Implementation Guide Segment Reporting Draft March 19, 2013  Introductory Examples Example 1—Significant Items of Required Information for Segments This example illustrates the modeling of the disclosure for significant items of required information for segments.

Figure 1.1* *Refer to Figure 1.2 for modeling association between axis and member The UGT elements used to tag these facts are:

Figure 1.2

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FASB UGT Implementation Guide Segment Reporting Draft March 19, 2013 The instance document has been created using the segment disclosure modeling structure provided below.

Figure 1.3 Notes: 

Revenue, Assets, and Operating Income (Loss), are the same accounting concepts as those presented in the primary financial statements. The reported fact values of Sales and Revenues $55,410, Depreciation and Amortization $1,533, Segment Profit (Loss) $8,443 and Segment Asset $31,418 are the same values reported on the face statements.



Members under “Segment [Axis]” represent components of an entity that engage in business activities from which they may earn revenue and incur expenses, including transactions with other components of the same entity.

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Members under “Consolidation Items [Axis]” represent components, elimination or reconciling items used in consolidating a parent entity and its subsidiaries or its operating segments.

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Extension members have been created on the “Segments *Axis+” in order to identity companyspecific segments.

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Entity-wide fact values do not have axis or member elements.

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Numerical facts should have Level 4 tagging whether it is in text or number format.

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Revenues modified by “Intersegment Eliminations *Member+ and “Reportable Segment (Q, R, T) [Member]” should be entered as negative numbers (as shown in Figure 1.3) because they represent a reduction of revenue transactions in consolidating operating segments. A negated label can be used to render a positive amount as shown in a paper-based financial statement.



See note 3 on page 7 for the explanation of context in the instance document.

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FASB UGT Implementation Guide Segment Reporting Draft March 19, 2013 ** Preferred Labels are the labels created and used by the company to show the line item captions in its financial statements. Example 2—Reconciliation of Segment Revenue This example illustrates the modeling of the reconciliation of segment revenue to the entity's consolidated revenue.

Figure 2.1* *Refer to Figure 2.2 for modeling association between axis and member The UGT elements used to tag these facts are:

Figure 2.2

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FASB UGT Implementation Guide Segment Reporting Draft March 19, 2013 The instance document has been created using the segment disclosure modeling structure provided below.

Figure 2.3

Notes: 

While Example 1 and Example 2 have different presentations they have the same modeling structure.



See note 3 on page 7 for the explanation of context in the instance document.

** Preferred Labels are the labels created and used by the company to show the line item captions in its financial statements.

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FASB UGT Implementation Guide Segment Reporting Draft March 19, 2013 Example 3—Reconciliation of Segment Profit (Loss) This example illustrates the modeling of the reconciliation of segment profit (loss) to the entity's consolidated income.

Figure 3.1* * Refer to Figure 3.2 for modeling association between axis and member

The UGT elements used to tag these facts are:

Figure 3.2

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FASB UGT Implementation Guide Segment Reporting Draft March 19, 2013 The instance document has been created using the segment disclosure modeling structure provided below.

Figure 3.3

Notes: 

Non-entity wide fact values need to be tagged with member elements from “Consolidation Items [Axis].” In this example, Restructuring Expense of $2,471,000,000 and Amortization Expense of $4,506,000,000 were both tagged with “Segment Reconciling Items *Member+.”



Restructuring Expense of $2,471,000,000 and Amortization Expense of $4,506,000,000 should both be entered as positive values as shown in Figure 3.3 as they have debit balance types and represent expense items.



Segment Profit (Loss) describes reportable segments’ profit of $15,420,000,000 before reconciliation items, and “Operating Segment [Member]” is used to reflect this attribute for the fact value.



See note 3 on page 7 for the explanation of context in the instance document.

** Preferred Labels are the labels created and used by the company to show the line item captions in its financial statements.

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FASB UGT Implementation Guide Segment Reporting Draft March 19, 2013  Additional Examples Example 4—Reconciliation of Segment Profit (Loss), with Additional Disclosure of Reconciliation Items This example illustrates the modeling of the reconciliation of segment profit (loss), with additional information of reconciliation items.

Figure 4.1* *Refer to Figure 4.2 for modeling association between axis and member The UGT elements used to tag these facts are:

Figure 4.2 Notice: Authorized Uses Are Set Forth on the First Page of this Document/File. © Financial Accounting Foundation, Inc. 2010-2013. All Rights Reserved.

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FASB UGT Implementation Guide Segment Reporting Draft March 19, 2013 The instance document has been created using the segment disclosure modeling structure provided below.

Figure 4.3 Notes: 

Corporate-level activity of $5,090 describes a reconciliation amount “not specifically attributed to a reportable segment.” “Corporate, Non-Segment *Member+” is used to tag this fact value attribute. This element should be viewed as a reconciling item and therefore under “Consolidation Items *Axis+.”



Reconciling amount of $5,576 describes an aggregate of corporate-level activity and reconciling items; “Corporate and Reconciling Items *Member+” under “Consolidation Items *Axis+” was created in order to represent this fact value attribute.

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For a fact value that is included in both tables, it should only be tagged once. For example, the reconciling amount of $5,576 in this example.

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If a preparer specifically identifies Corporate as a reportable segment, “Corporate Segment *Member+” should be used in conjunction with “Operating Segment *Member+” to tag any corresponding fact value (refer to Example 7 for more details about this disclosure scenario).



See note 3 on page 7 for the explanation of context in the instance document.

** Preferred Labels are the labels created and used by the company to show the line item captions in its financial statements.

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FASB UGT Implementation Guide Segment Reporting Draft March 19, 2013 Example 5—Reconciliation of Segment Revenue by Geographic Area This example illustrates the modeling of the reconciliation of segment revenue by geographic area.

Figure 5. 1* *Refer to Figure 5. 2 for modeling association between axis and member.

The UGT elements used to tag these facts are:

Figure 5.2

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FASB UGT Implementation Guide Segment Reporting Draft March 19, 2013 The instance document has been created using the segment disclosure modeling structure provided below.

Figure 5.3

Notes: 

This disclosure presentation provides an additional level of detail of revenue by geographical area. “Geographical *Axis+” with “Asia *Member+” and “North America *Member+” was used to represent this level of information.



Segment A revenue of $543,494 was tagged with three members “Asia [Member],” “Reportable Segment A [Member],” and “Operating Segments *Member+”) to effectively reflect multiple attributes associated with this fact value.



See note 3 on page 7 for the explanation of context in the instance document.

** Preferred Labels are the labels created and used by the company to show the line item captions in its financial statements.

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FASB UGT Implementation Guide Segment Reporting Draft March 19, 2013 Example 6—Reconciliation of Segment Revenue by Geographic Operating Segments This example illustrates the modeling of the reconciliation of segment revenue where reportable segments are identified as geographies.

Figure 6.1* *Refer to Figure 6.2 for modeling association between axis and member.

The UGT elements used to tag these facts are:

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FASB UGT Implementation Guide Segment Reporting Draft March 19, 2013

Figure 6.2

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FASB UGT Implementation Guide Segment Reporting Draft March 19, 2013 The instance document has been created using the segment disclosure modeling structure provided below.

Figure 6.3 Notes: 

UGT member elements “Asia *Member+” and “North America *Member+” should not be used in this disclosure presentation because “Asia” and “North America” represent reportable segments rather than geographical information. Extension member elements (ExM20 and ExM21) have been created to represent these two company specific segments and have been located under “Segments *Axis+”.



“Intersegment Eliminations *Member+” rather than “Geography Eliminations *Member+”was used to tag the eliminating entry $985 in the operating segment consolidation. In this disclosure presentation, “Asia” and “North America” represent reportable segments rather than geographic information.



See note 3 on page 7 for the explanation of context in the instance document.

** Preferred Labels are the labels created and used by the company to show the line item captions in its financial statements.

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FASB UGT Implementation Guide Segment Reporting Draft March 19, 2013 Example 7—Reconciliation of Segment Revenue for Each Service Line and Reconciliation of Segment Assets This example illustrates the modeling of a disclosure including the reconciliation of segment revenue for each service line and the reconciliation of segment assets.

Figure 7.1* *Refer to Figure 7.2 for modeling association between axis and member

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FASB UGT Implementation Guide Segment Reporting Draft March 19, 2013 The UGT elements used to tag these facts are:

Figure 7.2

The instance document has been created using the segment disclosure modeling structure provided below.

Figure 7.3 Notes: 

This disclosure presentation provides an additional level of detail of revenue by service line. An additional axis “Product and Service *Axis+” was used to identify this level of information.



Extension elements are created to identity company-specific service information.

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For a fact value that is included in both tables, it should only be tagged once. For example, the total reportable segment assets amount of $222,712 in this example.



See note 3 on page 7 for the explanation of context in the instance document.

** Preferred Labels are the labels created and used by the company to show the line item captions in its financial statements. Notice: Authorized Uses Are Set Forth on the First Page of this Document/File. © Financial Accounting Foundation, Inc. 2010-2013. All Rights Reserved.

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FASB UGT Implementation Guide Segment Reporting Draft March 19, 2013 Example 8—Revenue Disclosure Broken Down by Operating Segment and Subsegment This example illustrates the modeling of a disclosure that breaks down revenue by operating segment and then further disaggregates the revenue by subsegment.

Figure 8.1* *Refer to Figure 8.2 for modeling association between axis and member

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FASB UGT Implementation Guide Segment Reporting Draft March 19, 2013 The UGT elements used to tag these facts are:

Figure 8.2

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FASB UGT Implementation Guide Segment Reporting Draft March 19, 2013 The instance document has been created using the segment disclosure modeling structure provided below.

Figure 8.3 Notes: 

Use “Subsegments *Axis+” for multi-step disaggregation of segments; use “Subsegments Consolidation Items *Axis+” for disclosure of subsegments, eliminations, and reconciling items used in consolidating a reportable segment and its subsegments.

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Fact values of subsegment should be tagged with multiple members in order to represent their multiple attributes. For example, Higher education $1,905,038 was tagged with “Higher education [Member],” “Reportable Subsegments *Member+,” “Education *Member+,” and “Operating Segments *Member+”.

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Education subsegment intersubsegment elimination of $8,395 should be tagged with “Intersubsegment Eliminations *Member+” as well as “Education *Member+.”

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Corporate office amount $1,000 “….had historically been recorded as an operating segment” therefore “Corporate Segment *Member+” was used in conjunction with “Operating Segment *Member+”to tag this fact value and it was located under “Segments [Axis].”

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If segments are disaggregated by lines of product or service rather than subsegments, “Product and Service *Axis+” should be used instead of “Subsegments *Axis+”.



See note 3 on page 7 for the explanation of context in the instance document.

** Preferred Labels are the labels created and used by the company to show the line item captions in its financial statements.

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