Disclosure Mechanics and Reporting Checklist

Entity Registrant Name: ABC Company, Inc. Document Type: 10-K
CIK: 0000000001 Fiscal Year / Period: 2016 / FY
Disclosures Found: 23 of 70 (33%)
Disclosures Consistent: 56 of 70 (80%) |Disclosures Inconsistent: 14 of 70 (20%)
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# Disclosure Category Level Pattern Applicable Found Disclosure Consistent Representation Concept [TEXT BLOCK] Representation Concept [DETAIL] Level 1 Note Concept [TEXT BLOCK] Policy Concept [TEXT BLOCK] Checklist Category Reason
1 Document Information [Hierarchy] DOCUMENT Level4Detail HIERARCHY True True CONSISTENT NOT-EXPECTED NOT-EXPECTED NOT-EXPECTED Required disclosure Disclosure always required
2 Document and Entity Information [Hierarchy] DOCUMENT Level4Detail HIERARCHY False False NOT-REPORTED NOT-EXPECTED NOT-FOUND NOT-EXPECTED NOT-EXPECTED Alternative representation Not necessary, satisfied by Document Information [Hierarchy] disclosure
3 Entity Information, by Legal Entity [Hierarchy] DOCUMENT Level4Detail HIERARCHY True True CONSISTENT NOT-EXPECTED NOT-EXPECTED NOT-EXPECTED Required disclosure Disclosure always required
4 Document and Entity Information [Hierarchy] DOCUMENT Level4Detail HIERARCHY False False NOT-REPORTED NOT-EXPECTED NOT-FOUND NOT-EXPECTED NOT-EXPECTED Alternative representation Not necessary, satisfied by Entity Information, by Legal Entity [Hierarchy] disclosure
5 Balance Sheet STATEMENT Level4Detail COMPONENT True True CONSISTENT NOT-EXPECTED NOT-EXPECTED NOT-EXPECTED NOT-EXPECTED Required disclosure Disclosure always required, satisfied by Assets [Roll Up] and Liabilities and Equity [Roll Up]
6 Assets [Roll Up] STATEMENT Level4Detail ROLL UP True True CONSISTENT NOT-EXPECTED NOT-EXPECTED NOT-EXPECTED Part of disclosure Disclosure always required
7 Liabilities and Equity [Roll Up] STATEMENT Level4Detail ROLL UP True True CONSISTENT NOT-EXPECTED NOT-EXPECTED NOT-EXPECTED Part of disclosure Disclosure always required
8 Income Statement, by Legal Entity [Roll Up] STATEMENT Level4Detail ROLL UP True True CONSISTENT NOT-EXPECTED NOT-EXPECTED NOT-EXPECTED Required disclosure Disclosure always required
9 Statement of Income and Comprehensive Income [Roll Up] DISCLOSURE Level4Detail ROLL UP False True CONSISTENT NOT-EXPECTED NOT-EXPECTED NOT-EXPECTED Alternative representation Not necessary, satisfied by Income Statement, by Legal Entity [Roll Up] disclosure
10 Statement of Comprehensive Income [Roll Up] STATEMENT Level4Detail ROLL UP True True CONSISTENT NOT-EXPECTED NOT-EXPECTED NOT-EXPECTED Required disclosure Disclosure always required
11 Statement of Income and Comprehensive Income [Roll Up] DISCLOSURE Level4Detail ROLL UP False True CONSISTENT NOT-EXPECTED NOT-EXPECTED NOT-EXPECTED Alternative representation Not necessary, satisfied by Statement of Comprehensive Income [Roll Up] disclosure
12 Cash Flow Statement [Roll Forward] STATEMENT Level4Detail ROLL UP True True CONSISTENT NOT-EXPECTED NOT-EXPECTED NOT-EXPECTED Required disclosure Disclosure always required
13 Statement of Changes in Equity [Roll Forward] STATEMENT Level4Detail ROLL FORWARD True False INCONSISTENT NOT-EXPECTED NOT-FOUND NOT-EXPECTED NOT-EXPECTED Required disclosure Disclosure always required
14 Nature of Operations Note [Note Level] DISCLOSURE Level1TextBlock LEVEL 1 TEXT BLOCK True True CONSISTENT NOT-EXPECTED NOT-EXPECTED NOT-EXPECTED Required disclosure Disclosure always required
15 Basis of Reporting Note [Note Level] DISCLOSURE Level1TextBlock LEVEL 1 TEXT BLOCK True False INCONSISTENT NOT-FOUND NOT-EXPECTED NOT-EXPECTED NOT-EXPECTED Required disclosure Disclosure always required
16 Significant Accounting Policies Note [Note Level] DISCLOSURE Level1TextBlock LEVEL 1 TEXT BLOCK True False INCONSISTENT NOT-FOUND NOT-EXPECTED NOT-EXPECTED NOT-EXPECTED Required disclosure Disclosure always required
17 Revenue Recognition Policy [Policy Text Block] DISCLOSURE Level2TextBlock LEVEL 2 TEXT BLOCK True True CONSISTENT NOT-EXPECTED NOT-EXPECTED NOT-EXPECTED Required disclosure Disclosure always required
18 Inventory, Net (Current) [Roll Up] DISCLOSURE Level3TextBlock / Level4Detail ROLL UP True True INCONSISTENT NOT-FOUND NOT-FOUND Line item exists, then disclosure required Required because line item us-gaap:InventoryNet was reported
19 Property, Plant and Equipment, Net, by Type [Roll Up] DISCLOSURE Level3TextBlock / Level4Detail ROLL UP True True INCONSISTENT NOT-FOUND NOT-FOUND NOT-FOUND Line item exists, then disclosure required Required because line item us-gaap:PropertyPlantAndEquipmentNet was reported
20 Property, Plant and Equipment, Net, by Type [Roll Up] (Axis/Member style) DISCLOSURE Level3TextBlock / Level4Detail ROLL UP False True N/A NOT-FOUND NOT-FOUND NOT-FOUND Alternative representation Not necessary, satisfied by Property, Plant and Equipment, Net, by Type [Roll Up] disclosure
21 Property, Plant and Equipment Useful Lives, by Type [Hierarchy] DISCLOSURE Level3TextBlock / Level4Detail HIERARCHY True True INCONSISTENT NOT-FOUND NOT-EXPECTED NOT-EXPECTED Line item exists, then disclosure required Required because line item us-gaap:PropertyPlantAndEquipmentNet was reported
22 Finite-lived Intangible Assets, Net, by Major Class [Roll Up] DISCLOSURE Level3TextBlock / Level4Detail ROLL UP False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Line item exists, then disclosure required NOT required, because line item us-gaap:FiniteLivedIntangibleAssetsNet WAS NOT FOUND
23 Finite-lived Intangible Assets, by Major Class [Hierarchy] DISCLOSURE Level3TextBlock / Level4Detail HIERARCHY False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Alternative representation Alternative to disclosure Finite-lived Intangible Assets, Net, by Major Class [Roll Up]
24 Finite-lived Intangible Assets, Estimated Useful Lives, by Major Class [Hierarchy] DISCLOSURE Level3TextBlock / Level4Detail HIERARCHY False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Line item exists, then disclosure required NOT required, because line item us-gaap:FiniteLivedIntangibleAssetsNet WAS NOT FOUND
25 Finite-lived Intangible Assets, Future Amortization Expense [Roll Up] DISCLOSURE Level3TextBlock / Level4Detail ROLL UP False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Possible disclosure Disclosure is NOT present
26 Finite-lived Intangible Assets, Future Amortization Expense [Hierarchy] DISCLOSURE Level3TextBlock / Level4Detail HIERARCHY False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Alternative representation Alternative to possible disclosure Finite-lived Intangible Assets, Future Amortization Expense [Roll Up]
27 Indefinite-lived Intangible Assets, by Major Class [Roll Up] DISCLOSURE Level3TextBlock / Level4Detail ROLL UP False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Line item exists, then disclosure required NOT required, because line item us-gaap:IndefiniteLivedIntangibleAssetsExcludingGoodwill WAS NOT FOUND
28 Goodwill [Roll Forward] DISCLOSURE Level3TextBlock / Level4Detail ROLL FORWARD False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Line item exists, then disclosure required NOT required, because line item us-gaap:Goodwill WAS NOT FOUND
29 Goodwill, by Business Segment [Hierarchy] DISCLOSURE Level3TextBlock / Level4Detail HIERARCHY False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Alternative representation Alternative to disclosure Goodwill [Roll Forward]
30 Product Warranty Liability [Roll Forward] DISCLOSURE Level3TextBlock / Level4Detail ROLL FORWARD True True INCONSISTENT NOT-FOUND NOT-FOUND NOT-EXPECTED Line item exists, then disclosure required Required because line item us-gaap:ProductWarrantyAccrual was reported
31 Long-term Debt Maturities [Roll Up] DISCLOSURE Level3TextBlock / Level4Detail ROLL UP True True INCONSISTENT NOT-FOUND NOT-FOUND NOT-EXPECTED Line item exists, then disclosure required Required because line item us-gaap:LongTermDebt was reported
32 Long-term Debt Maturities [Hierarchy] DISCLOSURE Level3TextBlock / Level4Detail HIERARCHY False True N/A NOT-FOUND NOT-FOUND NOT-EXPECTED Alternative representation Not necessary, satisfied by Long-term Debt Maturities [Roll Up] disclosure
33 Long-term Debt Instruments, by Instrument [Hierarchy] DISCLOSURE Level3TextBlock / Level4Detail HIERARCHY True True INCONSISTENT NOT-FOUND NOT-EXPECTED NOT-EXPECTED Line item exists, then disclosure required Required because line item us-gaap:LongTermDebt was reported
34 Long-term Debt Instruments, by Instrument [Roll Up] DISCLOSURE Level3TextBlock / Level4Detail ROLL UP False True N/A NOT-FOUND NOT-EXPECTED NOT-EXPECTED Alternative representation Not necessary, satisfied by Long-term Debt Instruments, by Instrument [Hierarchy] disclosure
35 Deferred Tax Assets and Liabilities [Roll Up] DISCLOSURE Level3TextBlock / Level4Detail ROLL UP False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-FOUND NOT-FOUND Line item exists, then disclosure required NOT required, because line item us-gaap:DeferredTaxAssetsLiabilitiesNet WAS NOT FOUND
36 Reconcilation of Statutory to Effective Income Tax Rate, Continuing Operations [Roll Up] DISCLOSURE Level3TextBlock / Level4Detail ROLL UP True False INCONSISTENT NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Line item exists, then disclosure required Required because line item us-gaap:IncomeTaxExpenseBenefit was reported; HOWEVER, disclosure was not found.
37 Income Tax Expense (Benefit), Current and Deferred Details [Roll Up] DISCLOSURE Level3TextBlock / Level4Detail ROLL UP True False INCONSISTENT NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Line item exists, then disclosure required Required because line item us-gaap:IncomeTaxExpenseBenefit was reported; HOWEVER, disclosure was not found.
38 Income before Income Tax, Domestic and Foreign [Roll Up] DISCLOSURE Level3TextBlock / Level4Detail ROLL UP False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Line item exists, then disclosure required NOT required, because line item us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign WAS NOT FOUND
39 Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward] DISCLOSURE Level3TextBlock / Level4Detail ROLL FORWARD False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Possible disclosure Disclosure is NOT present
40 Restructuring Reserve, by Type of Cost [Roll Forward] DISCLOSURE Level3TextBlock / Level4Detail ROLL FORWARD False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Line item exists, then disclosure required NOT required, because line item us-gaap:RestructuringReserve WAS NOT FOUND
41 Restructuring Reserve [Roll Forward] DISCLOSURE Level3TextBlock / Level4Detail ROLL FORWARD False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Alternative representation Alternative to disclosure Restructuring Reserve, by Type of Cost [Roll Forward]
42 Restructuring Charges [Roll Up] DISCLOSURE Level3TextBlock / Level4Detail ROLL UP False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Possible disclosure Disclosure is NOT present
43 Restructuring Charges [Hierarchy] DISCLOSURE Level3TextBlock / Level4Detail HIERARCHY False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Alternative representation Alternative to possible disclosure Restructuring Charges [Roll Up]
44 Defined Benefit Plan, Change in Benefit Obligation, by Plan [Roll Forward] DISCLOSURE Level3TextBlock / Level4Detail ROLL FORWARD False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Line item exists, then disclosure required NOT required, because line item us-gaap:DefinedBenefitPlanBenefitObligation WAS NOT FOUND
45 Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward] DISCLOSURE Level3TextBlock / Level4Detail ROLL FORWARD False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Line item exists, then disclosure required NOT required, because line item us-gaap:DefinedBenefitPlanBenefitObligation WAS NOT FOUND
46 Defined Benefit Plan, Allocation of Plan Assets [Hierarchy] DISCLOSURE Level3TextBlock / Level4Detail HIERARCHY False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Line item exists, then disclosure required NOT required, because line item us-gaap:DefinedBenefitPlanBenefitObligation WAS NOT FOUND
47 Defined Benefit Plan, Expected Benefit Payments [Hierarchy] DISCLOSURE Level3TextBlock / Level4Detail HIERARCHY False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Line item exists, then disclosure required NOT required, because line item us-gaap:DefinedBenefitPlanBenefitObligation WAS NOT FOUND
48 Defined Benefit Plan, Net Periodic Benefit Costs, by Plan [Roll Up] DISCLOSURE Level3TextBlock / Level4Detail ROLL UP False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Line item exists, then disclosure required NOT required, because line item us-gaap:DefinedBenefitPlanBenefitObligation WAS NOT FOUND
49 Defined Benefit Plan, Assumptions Used, by Plan [Hierarchy] DISCLOSURE Level3TextBlock / Level4Detail HIERARCHY False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Line item exists, then disclosure required NOT required, because line item us-gaap:DefinedBenefitPlanBenefitObligation WAS NOT FOUND
50 Accumulated Other Comprehensive Income (Loss), by Equity Component [Roll Forward] DISCLOSURE Level3TextBlock / Level4Detail ROLL FORWARD True False INCONSISTENT NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Line item exists, then disclosure required Required because line item us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax was reported; HOWEVER, disclosure was not found.
51 Asset Retirement Obligation, by Legal Entity [Roll Forward] DISCLOSURE Level3TextBlock / Level4Detail ROLL FORWARD False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Line item exists, then disclosure required NOT required, because line item us-gaap:AssetRetirementObligation WAS NOT FOUND
52 Future Minimum Payments, Present Value of Net Minimum Payments, Noncancelable Capital Leases, Lessor [Roll Up] DISCLOSURE Level3TextBlock / Level4Detail ROLL UP False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-FOUND NOT-EXPECTED Possible disclosure Disclosure is NOT present
53 Future Minimum Payments Receivable of Capital Leases, Lessor [Roll Up] DISCLOSURE Level3TextBlock / Level4Detail ROLL UP False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-FOUND NOT-EXPECTED Possible disclosure Disclosure is NOT present
54 Future Minimum Payments Due under Operating Leases of Lessee [Roll Up] DISCLOSURE Level3TextBlock / Level4Detail ROLL UP False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-FOUND NOT-EXPECTED Possible disclosure Disclosure is NOT present
55 Future Minimum Payments Due under Operating Leases of Lessee [Hierarchy] DISCLOSURE Level3TextBlock / Level4Detail HIERARCHY False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Alternative representation Alternative to possible disclosure Future Minimum Payments Due under Operating Leases of Lessee [Roll Up]
56 Long-Lived Assets in Individual Foreign Countries, by Geographic Area [Hierarchy] DISCLOSURE Level3TextBlock / Level4Detail HIERARCHY False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Possible disclosure Disclosure is NOT present
57 Revenue from External Customers Attributed to Foreign Countries, by Geographic Area [Hierarchy] DISCLOSURE Level3TextBlock / Level4Detail HIERARCHY True True INCONSISTENT (M) NOT-FOUND NOT-EXPECTED NOT-EXPECTED Possible disclosure Disclosure is inconsistent per disclosure mechanics rules and therefore ambiguous
58 Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Roll Forward] DISCLOSURE Level3TextBlock / Level4Detail ROLL FORWARD False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Possible disclosure Disclosure is NOT present
59 Accounts, Notes, Loans and Financing Receivable [Roll Up] DISCLOSURE Level3TextBlock / Level4Detail ROLL UP False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Possible disclosure Disclosure is NOT present
60 Accrued Liabilities [Roll Up] DISCLOSURE Level3TextBlock / Level4Detail ROLL UP False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Possible disclosure Disclosure is NOT present
61 Allowance for Credit Losses on Financing Receivables [Roll Forward] DISCLOSURE Level3TextBlock / Level4Detail ROLL FORWARD False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Possible disclosure Disclosure is NOT present
62 Interest and Other Income [Roll Up] DISCLOSURE Level3TextBlock / Level4Detail ROLL UP False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Possible disclosure Disclosure is NOT present
63 Accounts Payable and Accrued Liabilities [Roll Up] DISCLOSURE Level3TextBlock / Level4Detail ROLL UP False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Possible disclosure Disclosure is NOT present
64 Other Assets, Noncurrent [Roll Up] DISCLOSURE Level3TextBlock / Level4Detail ROLL UP False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Possible disclosure Disclosure is NOT present
65 Other Liabilities, Noncurrent [Roll Up] DISCLOSURE Level3TextBlock / Level4Detail ROLL UP True True INCONSISTENT (M) NOT-FOUND NOT-EXPECTED NOT-EXPECTED Possible disclosure Disclosure is inconsistent per disclosure mechanics rules and therefore ambiguous
66 Warrants or Rights Issued [Hierarchy] DISCLOSURE Level3TextBlock / Level4Detail HIERARCHY False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Possible disclosure Disclosure is NOT present
67 Other Nonoperating Income (Expense) [Roll Up] DISCLOSURE Level3TextBlock / Level4Detail ROLL UP False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Possible disclosure Disclosure is NOT present
68 Share-based Compensation, Restricted Stock Units Award Activity, Weighted Average Price [Roll Forward Info] DISCLOSURE Level3TextBlock / Level4Detail ROLL FORWARD INFO False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Possible disclosure Disclosure is NOT present
69 Share-based Compensation Arrangements, by Award [Roll Forward] DISCLOSURE Level3TextBlock / Level4Detail ROLL FORWARD False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Possible disclosure Disclosure is NOT present
70 Share-based Payment Award, Stock Options, Valuation Assumptions [Hierarchy] DISCLOSURE Level3TextBlock / Level4Detail HIERARCHY False False NOT-REPORTED NOT-FOUND NOT-FOUND NOT-EXPECTED NOT-EXPECTED Possible disclosure Disclosure is NOT present