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Memo item: operating costs with limited deduction from taxable income (corresponding TC), entertainment costs (gross)

Name	is.netIncome.regular.operatingCOGS.otherCostTC.limitedDeductible.entertainment
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	debit
Nillable	True
Abstract	False

Labels

Text	Lang	Role	Container role
Nachrichtlich: beschränkt abziehbare Betriebsausgaben (entsprechend GKV), Bewirtungsaufwendungen (gesamt)	de	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Bewirtungsaufwendungen (gesamt)	de	http://www.xbrl.org/2003/role/terseLabel	http://www.xbrl.org/2003/role/link
Memo item: operating costs with limited deduction from taxable income (corresponding TC), entertainment costs (gross)	en	http://www.xbrl.org/2003/role/label	http://www.xbrl.org/2003/role/link
Entertainment costs (gross)	en	http://www.xbrl.org/2003/role/terseLabel	http://www.xbrl.org/2003/role/link
Bewirtungskosten (ohne Kürzung nach § 4 Abs. 5 Satz 1 Nr. 2 EStG) - UKV	de	http://www.xbrl.org/2003/role/definitionGuidance	http://www.xbrl.org/2003/role/link

References

Name	Value	Role
Name	EStG	http://www.xbrl.org/2003/role/reference
Paragraph	4	http://www.xbrl.org/2003/role/reference
Subparagraph	5	http://www.xbrl.org/2003/role/reference
Number	2	http://www.xbrl.org/2003/role/reference
legalFormEU	true	http://www.xbrl.org/2003/role/mandatoryDisclosureRef
legalFormKSt	true	http://www.xbrl.org/2003/role/mandatoryDisclosureRef
legalFormPG	true	http://www.xbrl.org/2003/role/mandatoryDisclosureRef
typeOperatingResult	UKV	http://www.xbrl.org/2003/role/mandatoryDisclosureRef
fiscalRequirement	Summenmussfeld	http://www.xbrl.org/2003/role/mandatoryDisclosureRef
PBV	false	http://www.xbrl.org/2003/role/mandatoryDisclosureRef
KHBV	false	http://www.xbrl.org/2003/role/mandatoryDisclosureRef
EBV	false	http://www.xbrl.org/2003/role/mandatoryDisclosureRef
VUV	false	http://www.xbrl.org/2003/role/mandatoryDisclosureRef
LUF	false	http://www.xbrl.org/2003/role/mandatoryDisclosureRef

Related Child Concepts

	Name	Relation Type	Role
	Memo item: operating costs with limited deduction from taxable income (corresponding TC), non-deductible entertainment costs `de-gaap-ci:is.netIncome.regular.operatingCOGS.otherCostTC.limitedDeductible.entertainment.nonDeductible`	domain-member	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableIncomeStatementForProfitOrganisationsAndUtilities
	Memo item: operating costs with limited deduction from taxable income (corresponding TC), deductible entertainment costs `de-gaap-ci:is.netIncome.regular.operatingCOGS.otherCostTC.limitedDeductible.entertainment.deductible`	domain-member	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableIncomeStatementForProfitOrganisationsAndUtilities
	Memo item: operating costs with limited deduction from taxable income (corresponding TC), miscellaneous other entertainment costs `de-gaap-ci:is.netIncome.regular.operatingCOGS.otherCostTC.limitedDeductible.entertainment.other`	domain-member	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableIncomeStatementForProfitOrganisationsAndUtilities
	Memo item: operating costs with limited deduction from taxable income (corresponding TC), deductible entertainment costs `de-gaap-ci:is.netIncome.regular.operatingCOGS.otherCostTC.limitedDeductible.entertainment.deductible`	domain-member	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableIncomeStatementForProfitOrganisationsAndUtilities
	Memo item: operating costs with limited deduction from taxable income (corresponding TC), non-deductible entertainment costs `de-gaap-ci:is.netIncome.regular.operatingCOGS.otherCostTC.limitedDeductible.entertainment.nonDeductible`	domain-member	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableIncomeStatementForProfitOrganisationsAndUtilities
	Memo item: operating costs with limited deduction from taxable income (corresponding TC), miscellaneous other entertainment costs `de-gaap-ci:is.netIncome.regular.operatingCOGS.otherCostTC.limitedDeductible.entertainment.other`	domain-member	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableIncomeStatementForProfitOrganisationsAndUtilities
	Memo item: operating costs with limited deduction from taxable income (corresponding TC), deductible entertainment costs `de-gaap-ci:is.netIncome.regular.operatingCOGS.otherCostTC.limitedDeductible.entertainment.deductible`	parent-child	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCases
	Memo item: operating costs with limited deduction from taxable income (corresponding TC), non-deductible entertainment costs `de-gaap-ci:is.netIncome.regular.operatingCOGS.otherCostTC.limitedDeductible.entertainment.nonDeductible`	parent-child	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCases
	Memo item: operating costs with limited deduction from taxable income (corresponding TC), miscellaneous other entertainment costs `de-gaap-ci:is.netIncome.regular.operatingCOGS.otherCostTC.limitedDeductible.entertainment.other`	parent-child	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCases

Related Parent Concepts

	Name	Relation Type	Role
	Memo item: operating costs with limited deduction from taxable income (corresponding TC) `de-gaap-ci:is.netIncome.regular.operatingCOGS.otherCostTC.limitedDeductible`	domain-member	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableIncomeStatementForProfitOrganisationsAndUtilities
	Memo item: operating costs with limited deduction from taxable income (corresponding TC) `de-gaap-ci:is.netIncome.regular.operatingCOGS.otherCostTC.limitedDeductible`	domain-member	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCasesTableIncomeStatementForProfitOrganisationsAndUtilities
	Memo item: operating costs with limited deduction from taxable income (corresponding TC) `de-gaap-ci:is.netIncome.regular.operatingCOGS.otherCostTC.limitedDeductible`	parent-child	http://www.xbrl.de/taxonomies/de-gaap-ci/role/determinationOfTaxableIncomeSpecialCases