Rule ID: General feedback for US GAAP -
this public exposure version was available for comment until
August 31, 2016.
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I agree with the previous comment “Please consider adding an extension member for the Consolidation Axis that includes eliminations, the corporate segment, and other operating segments that are not material to present separately (i.e. OtherAndIntersegmentEliminationsMember). None of the suggested members encompass all three of these items.”
The use of one of the suggestions without the ‘other’ would not accurately describe what our disclosure represents. Further, each of the components (i.e. corporate, other immaterial operating segments, and intersegment eliminations) is equally represented in the total amount being disclosed. The suggested extension would be a combination of us-gaap elements CorporateAndOtherMember and IntersegmentEliminationMember.