IndexAdditions: recognition of investment allowance under EStG s. 7g (2)
| Name | fpl.additions.releaseInvestmentDeductionEStG7g_2 |
|---|---|
| Namespace | http://www.xbrl.de/taxonomies/de-gaap-ci-2020-04-01 |
| Prefix | de-gaap-ci |
| Data type | xbrli:monetaryItemType |
| Period type | duration |
| Substitution Group | xbrli:item |
| Balance | credit |
| Nillable | True |
| Abstract | False |
Labels
| Text | Lang | Role | Container role |
|---|---|---|---|
| steuerlich erforderlich | de | http://www.xbrl.org/2003/role/documentation | http://www.xbrl.org/2003/role/link |
| Hinzurechnung des Investitionsabzugsbetrages § 7g Abs. 2 EStG | de | http://www.xbrl.org/2003/role/terseLabel | http://www.xbrl.org/2003/role/link |
| Zurechnungen, Hinzurechnung des Investitionsabzugsbetrages § 7g Abs. 2 EStG | de | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Reversal of investment deduction under EStG s. 7g(2) | en | http://www.xbrl.org/2003/role/terseLabel | http://www.xbrl.org/2003/role/link |
| Additions: recognition of investment allowance under EStG s. 7g (2) | en | http://www.xbrl.org/2003/role/label | http://www.xbrl.org/2003/role/link |
| Die Hinzurechnung des Investitionsabzugsbetrags nach § 7g Abs. 2 Satz 1 EStG ist außerbilanziell vorzunehmen. | de | http://www.xbrl.org/2003/role/definitionGuidance | http://www.xbrl.org/2003/role/link |
| zuzüglich Auflösung des IAB § 7g Abs. 2 EStG | de | http://www.xbrl.de/roles/labels/terse60Label | http://www.xbrl.org/2003/role/link |
References
| Name | Value | Role |
|---|---|---|
| Name | EStG | http://www.xbrl.org/2003/role/reference |
| Paragraph | 7g | http://www.xbrl.org/2003/role/reference |
| Subparagraph | 2 | http://www.xbrl.org/2003/role/reference |
| Clause | 1 | http://www.xbrl.org/2003/role/reference |
| legalFormPG | true | http://www.xbrl.org/2003/role/mandatoryDisclosureRef |
| typeOperatingResult | neutral | http://www.xbrl.org/2003/role/mandatoryDisclosureRef |
| legalFormEU | true | http://www.xbrl.org/2003/role/mandatoryDisclosureRef |
| fiscalRequirement | Summenmussfeld | http://www.xbrl.org/2003/role/mandatoryDisclosureRef |
Related Child Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
 | de-gaap-ci:fpl.additions.releaseInvestmentDeductionEStG7g_2.reversalPrevYear | parent-child | http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome |
| de-gaap-ci:fpl.additions.releaseInvestmentDeductionEStG7g_2.reversal2PrevYear | parent-child | http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome |
| de-gaap-ci:fpl.additions.releaseInvestmentDeductionEStG7g_2.reversal3PrevYear | parent-child | http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome |
| de-gaap-ci:fpl.additions.releaseInvestmentDeductionEStG7g_2.reversalPrevYear | summation-item | http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome |
| de-gaap-ci:fpl.additions.releaseInvestmentDeductionEStG7g_2.reversal2PrevYear | summation-item | http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome |
| de-gaap-ci:fpl.additions.releaseInvestmentDeductionEStG7g_2.reversal3PrevYear | summation-item | http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome |
Related Parent Concepts
| Name | Relation Type | Role | |
|---|---|---|---|
| de-gaap-ci:fpl.additions | parent-child | http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome |
| de-gaap-ci:fpl.additions | summation-item | http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncome |