Transfer of tax attributes in split-off

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- Definition

This element represents the amount of recognized equity-based compensation related to stock options during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized).

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- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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-Publisher FASB

-Name Accounting Standards Codification

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-Appendix A

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Comprehensive Income

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-Publisher FASB

-Name Accounting Standards Codification

-Glossary Net Income

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-Name Accounting Standards Codification

-Glossary Other Comprehensive Income

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- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to noncontrolling interests, if any. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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- Definition

A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

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- Definition

Decrease in noncontrolling interest balance from payment of dividends or other distributions by the non-wholly owned subsidiary or partially owned entity, included in the consolidation of the parent entity, to the noncontrolling interest holders.

+ References

+ Details

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- Definition

Represents an increase in noncontrolling interest from issuance of additional equity interests to noncontrolling interest holders or the sale of a portion of the parent's controlling interest.

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- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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-Glossary Other Comprehensive Income

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-Publisher SEC

-Name Regulation S-X (SX)

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- Definition

The portion of net Income or Loss attributable to the noncontrolling interest (if any) deducted in order to derive the portion attributable to the parent.

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- Definition

This element represents Other Comprehensive Income or Loss, Net of Tax, for the period. Includes deferred gains or losses on qualifying hedges, unrealized holding gains or losses on available-for-sale securities, minimum pension liability, and cumulative translation adjustment. While for technical reasons this element has no balance attribute, the default assumption is a credit balance consistent with its label.

+ References

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-Paragraph 22, 23, 24, 25

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-Name Accounting Principles Board Opinion (APB)

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-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

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+ Details

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- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

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-Name Accounting Research Bulletin (ARB)

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-Publisher AICPA

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- Definition

Total of Stockholders' Equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity including portions attributable to both the parent and noncontrolling interests (previously referred to as minority interest), if any. The entity including portions attributable to the parent and noncontrolling interests is sometimes referred to as the economic entity. This excludes temporary equity and is sometimes called permanent equity.

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-Name Accounting Research Bulletin (ARB)

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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

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-Appendix A

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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

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- Definition

The change in equity as a result of a spin-off transaction (a regular or reverse spin-off) which is based on the recorded amounts.

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-Glossary Spinoff

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Value stock issued during the period as a result of the exercise of stock options.

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Condensed Consolidated Statements Of Equity (USD $) In Millions	Total	Segment, Liberty Capital [Member]	Segment, Liberty Starz [Member]	Segment, Liberty Interactive [Member]	Preferred Stock [Member]	Common Stock [Member] Segment, Liberty Capital [Member] Series A [Member]	Common Stock [Member] Segment, Liberty Capital [Member] Common Class B [Member]	Common Stock [Member] Segment, Liberty Starz [Member] Series A [Member]	Common Stock [Member] Segment, Liberty Starz [Member] Common Class B [Member]	Common Stock [Member] Segment, Liberty Interactive [Member] Series A [Member]	Common Stock [Member] Segment, Liberty Interactive [Member] Common Class B [Member]	Additional Paid-In Capital [Member]	Additional Paid-In Capital [Member] Segment, Liberty Capital [Member]	Additional Paid-In Capital [Member] Segment, Liberty Interactive [Member]	Accumulated Other Comprehensive Earnings [Member]	Retained Earnings (Deficit) [Member]	Noncontrolling Interest In Equity Of Subsidiaries [Member]
Balance at Dec. 31, 2010	$ 11,442				$ 0	$ 1	$ 0	$ 0	$ 0	$ 6	$ 0	$ 8,338			$ 226	$ 2,742	$ 129
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income (Loss) Attributable to Noncontrolling Interest	34																34
Net Income (Loss) Attributable to Parent	627	211	177	239												627
Net earnings (loss)	661
Comprehensive Income (Loss), Net of Tax, Attributable to Parent	602	179	173	250											(25)
Comprehensive Income (Loss), Net of Tax, Attributable to Noncontrolling Interest	38																4
Comprehensive earnings (loss)	(21)
Adjustments to Additional Paid in Capital, Share-based Compensation, Stock Options, Requisite Service Period Recognition	60											60
Stock Issued During Period, Value, Stock Options Exercised	15											15
Stock Repurchased During Period, Value		(213)		(87)									(213)	(87)
Noncontrolling Interest, Decrease from Distributions to Noncontrolling Interest Holders	(62)											(11)					(51)
Noncontrolling Interest, Increase from Equity Issuance or Sale of Parent Equity Interest	(110)											(105)					(5)
Stockholders' Equity Note, Spinoff Transaction	(5,133)				0	(1)	0	0	0	0	0	(5,105)			(31)	0	4
Transfer of tax attributes in split-off	44											44
Balance at Sep. 30, 2011	$ 6,596				$ 0	$ 0	$ 0	$ 0	$ 0	$ 6	$ 0	$ 2,936			$ 170	$ 3,369	$ 115