XML 12 R39.htm IDEA: XBRL DOCUMENT
v2.4.0.8

INCOME TAXES (Details) (USD $) In Millions, unless otherwise specified | 3 Months Ended | 9 Months Ended |
--- | --- | --- | ---
Mar. 31, 2013 | Sep. 30, 2014 | Sep. 30, 2013 | Dec. 31, 2013
Income Taxes [Line Items] |  |  |  |
Liability for uncertain tax position that would impact effective tax rate |  | $ 38.6 |  | $ 2.2
Uncertain tax positions included in income taxes payable |  | 0.2 |  | 1.0
Liability for uncertain tax positions |  | 38.4 |  | 1.2
Prior year liability uncertain tax positions relating to 2011 |  | 4.8 |  |
Decreases resulting from prior period tax positions |  | (0.8) | (0.5) |
Increase in the liability for uncertain tax positions |  | 1.4 |  |
Interest and penalties uncertain tax positions recognized |  | 0.7 |  |
Accrued interest and penalties uncertain tax positions |  | 12.6 |  | 0.2
Deferred tax liability |  | 11.0 |  |
Deferred tax assets |  | 1.7 |  |
Expected increase in income tax benefit |  | 0.3 |  |
Increase in income tax benefit | 0.4 |  |  |
TRP [Member] |  |  |  |
Income Taxes [Line Items] |  |  |  |
Deferred tax liabilities at the date of acquisition |  | 0.6 |  |
Deferred tax assets |  | 2.2 |  |
Power Solutions [Member] |  |  |  |
Income Taxes [Line Items] |  |  |  |
Accrued interest and penalties uncertain tax positions |  | 2.5 |  |
Deferred tax assets |  | 7.1 |  |
Array [Member] |  |  |  |
Income Taxes [Line Items] |  |  |  |
Deferred tax liability |  | 0.7 |  |
Deferred tax liabilities at the date of acquisition |  | 1.0 |  |
Deferred tax assets |  | 2.1 |  |
Connectivity Solutions [Member] |  |  |  |
Income Taxes [Line Items] |  |  |  |
Deferred tax assets |  | 19.1 |  |
Asia [Member] | Power Solutions [Member] |  |  |  |
Income Taxes [Line Items] |  |  |  |
Liability for uncertain tax position that would impact effective tax rate |  | 35.9 |  |
Accrued interest and penalties uncertain tax positions |  | $ 11.9 |  |

X
- Definition Gross amount of acquisition cost of a business combination allocated to current and non current deferred tax liabilities. + References No definition available. + Details
Name: | belfb_BusinessAcquisitionPurchasePriceAllocationDeferredTaxLiabilitiesCurrentAndNonCurrent
Namespace Prefix: | belfb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition This line item represents the amount of tax benefit increase as a result of change in law. + References No definition available. + Details
Name: | belfb_ExpectedIncreaseInIncomeTaxBenefit
Namespace Prefix: | belfb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | belfb_IncomeTaxesLineItems
Namespace Prefix: | belfb_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition This line item represents the amount of tax benefit increase as a result of change in law. + References No definition available. + Details
Name: | belfb_IncreaseInIncomeTaxBenefit
Namespace Prefix: | belfb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate. + References No definition available. + Details
Name: | belfb_LiabilityForUncertainTaxPositionsIncludedInLiabilityForUncertainTaxPositions
Namespace Prefix: | belfb_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | instant

X
- Definition The gross amount of unrecognized tax benefits resulting from tax positions taken in prior period tax returns, excluding amounts pertaining to examined tax returns. + References No definition available. + Details
Name: | belfb_PriorYearLiabilityUncertainTaxPositionsYear1
Namespace Prefix: | belfb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b),(c) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
Name: | us-gaap_DeferredTaxAssetsNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred tax liability attributable to taxable temporary differences net of deferred tax asset attributable to deductible temporary differences and carryforwards after valuation allowances. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=37586315&loc=d3e31931-109318 + Details
Name: | us-gaap_DeferredTaxLiabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The current portion of the amount recognized for uncertain tax positions as of the balance sheet date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_LiabilityForUncertainTaxPositionsCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of decrease in unrecognized tax benefits resulting from tax positions taken in prior period tax returns. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount accrued for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of expense for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of increase in unrecognized tax benefits resulting from tax positions that have been or will be taken in current period tax return. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant