XML 25 R11.htm IDEA: XBRL DOCUMENT v3.22.2.2

Condensed Statements of Cash Flows (Unaudited) (Parenthetical) - USD ($)	Sep. 30, 2022	Sep. 30, 2021
Components of Cash and Cash Equivalents:
Cash and cash equivalents	$ 74,896,084	$ 174,240,607
Equity in Trading Accounts:
Cash and cash equivalents	134,761,553	58,516,814
Total Cash, Cash Equivalents and Equity in Trading Accounts	$ 209,657,637	$ 232,757,421

X

- Definition

Represents the amount of cash and cash equivalents in equity in trading accounts.

+ References

No definition available.

+ Details

Name:	bno_CashAndCashEquivalentsInEquityInTradingAccounts
Namespace Prefix:	bno_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- References

No definition available.

+ Details

Name:	bno_EquityInTradingAccountsAbstract
Namespace Prefix:	bno_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 4
-URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3044-108585

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section 45
-Paragraph 1
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(1))
-URI https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

+ Details

Name:	us-gaap_CashAndCashEquivalentsAtCarryingValue
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- References

No definition available.

+ Details

Name:	us-gaap_CashAndCashEquivalentsAtCarryingValueAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 24
-URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3521-108585

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 45
-Paragraph 4
-URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3044-108585

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 50
-Paragraph 8
-URI https://asc.fasb.org/extlink&oid=126999549&loc=SL98516268-108586

+ Details

Name:	us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant