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Financial Reporting Using XBRL

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					                                    UNDERSTANDING SEC XBRL FINANCIAL FILINGS




                  Understanding
                    SEC XBRL
                   FINANCIAL
                    FILINGS
   A resource for accountants, internal auditors, external auditors,
 financial analysts, and other business professionals when creating,
  reviewing, auditing, using, or extracting information from an SEC
                         XBRL financial filing



                                         By Charles Hoffman, CPA
                                          http://xbrl.squarespace.com


                                         DRAFT of 2011-04-30




About the author:

Charles Hoffman, CPA, is credited as being the Father of XBRL. He started his
public accounting career as an auditor with Price Waterhouse, served various
roles in industry and public accounting for over 25 years, and has worked with
XBRL since its introduction by the AICPA in 1998. In 2006, he received the AICPA
Special Recognition Award for his pioneering role in developing XBRL. He has
authored numerous publications including XBRL for Dummies and a number of
JofA articles. Charlie works with Edgar Online, Inc. who among other things
provides services to SEC XBRL filers.

Charlie was co-editor of the first US GAAP taxonomy, contributor to the XBRL 2.1
specification and the XBRL Dimensions specification, editor of the Financial
Reporting Taxonomy Architecture and Financial Reporting Instance Standards, co-
author of the US GAAP Taxonomy Architecture, part of the project team which
created the US GAAP Taxonomy, and a major contributor to the IFRS XBRL
taxonomy, and other XBRL taxonomies.




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                                    UNDERSTANDING SEC XBRL FINANCIAL FILINGS



Table of Contents

Introduction ......................................... 7
   1.1.            Characteristics of a Quality SEC XBRL Financial
   Filing          7
   1.2.            Mastering the XBRL Medium ................................... 8
   1.3.            Financial Integrity .................................................. 9
   1.4.            Background and Supporting Information ............. 10
2. Understanding Important Key Terms
   11
   2.1.  Interactive Data ................................................... 11
   2.2.  Unstructured Versus Structured Information ....... 11
   2.3.  Structured for Presentation Versus Structured for
   Meaning ........................................................................... 11
   2.4.  Syntax versus semantics ...................................... 12
   2.5.  Metadata .............................................................. 12
   2.6.  Notion of Logical Model ........................................ 13
   2.7.  Notion of Semantic Model ..................................... 13
   2.8.  Financial Information is Inherently Dimensional .. 13
   2.9.  Role of Software ................................................... 14
3. Overview of Logical Model of an SEC
XBRL Filing ......................................... 15
   3.1.            Anatomy of an SEC XBRL Filing ............................. 16
   3.2.            Network ............................................................... 16
           3.2.1.          Number ........................................................................... 18
           3.2.2.          Category ......................................................................... 18
   3.3.            Table .................................................................... 18
           3.3.1.          Explicit tables ................................................................... 18
           3.3.2.          Implicit tables .................................................................. 18
   3.4.            Axis ...................................................................... 18
           3.4.1.          Domain ........................................................................... 19
           3.4.2.          Member ........................................................................... 19
           3.4.3.          Axis aggregation models .................................................... 20
   3.5.            Line items ............................................................. 20
           3.5.1.          Component ...................................................................... 20
           3.5.2.          Concept ........................................................................... 20
           3.5.3.          Information models ........................................................... 20
           3.5.4.          Financial integrity (business rules) ...................................... 21
   3.6.            Fact ...................................................................... 21
           3.6.1.          Intersection with line items (concepts) ................................ 21
           3.6.2.          Intersection with axis ........................................................ 21
           3.6.3.          Value .............................................................................. 21
           3.6.4.          Fact attribute ................................................................... 21
           3.6.5.          Footnote .......................................................................... 22
           3.6.6.          Simple example ................................................................ 22
           3.6.7.          More complex example ...................................................... 22
   3.7.            Summary Visualization of Logical Model ............... 26



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   3.8.            Summary Narrative of Logical Model .................... 27
4. Details of Logical Model of an SEC
XBRL Filing ......................................... 28
   4.1.            Network ...............................................................             28
   4.2.            Table ....................................................................          28
   4.3.            Axis ......................................................................         29
   4.4.            Domain .................................................................            29
   4.5.            Member ................................................................             29
   4.6.            Axis Aggregation Models ......................................                      29
   4.7.            Line Items ............................................................             30
   4.8.            Component ...........................................................               30
   4.9.            Information Model ................................................                  31
   4.10.           Concepts (concrete) .............................................                   31
   4.11.           Concepts (abstract) ..............................................                  32
   4.12.           Labels ...................................................................          32
   4.13.           References ...........................................................              33
   4.14.           Fact ......................................................................         33
   4.15.           Fact attributes ......................................................              34
   4.16.           Footnote ...............................................................            34
5. Overview of Semantic Model of an
SEC XBRL Filing .................................. 35
   5.1.  Background .......................................................... 35
   5.2.  FASB/IASB Financial Reporting Conceptual
   Framework ....................................................................... 36
   5.3.  Notion of Financial Report Keystones ................... 37
           5.3.1.          Defining keystones............................................................ 37
           5.3.2.          Relations between keystones.............................................. 38
           5.3.3.          Business rules of keystones ............................................... 38

6. Details of Semantic Model of an SEC
XBRL Filing ......................................... 40
   6.1.            Balance Sheet .......................................................               40
   6.2.            Income Statement ................................................                   42
   6.3.            Cash Flow Statement ............................................                    43
   6.4.            Statement of Changes in Equity ............................                         44
   6.5.            Basis of Reporting ................................................                 45
   6.6.            Significant Accounting Policies .............................                       46
   6.7.            Disclosures, Financial Statement Accounts ...........                               46
   6.8.            Disclosures, Broad Transaction Categories ...........                               47
   6.9.            Document Information .........................................                      47
   6.10.           Entity Information ................................................                 48
7. Special or Specific Modelling
Considerations ................................... 49
   7.1.            Articulating Business Characteristics using [Axis] 49



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           7.1.1.          General use axis ............................................................... 49
           7.1.2.          Specific use axis ............................................................... 50
           7.1.3.          Axis aggregation models .................................................... 50
   7.2.   Notion of Financial Integrity Relations Between
   [Table]s ........................................................................... 50
   7.3.   Two Approaches to Relating Summary/Detailed
   [Table]s ........................................................................... 51
   7.4.   Notion of [Line Items] Key Concepts .................... 52
   7.5.   Modeling Detailed [Table]s which Contain only One
   [Member] ......................................................................... 53
   7.6.   Benefits of Guaranteed Unique [Table]s ............... 53
   7.7.   Use Business Domain Rather than Technical
   Terminology ..................................................................... 54
8. Relation between Components ..... 55
   8.1.    Relation between presentation, calculation, and
   definition networks is syntax. ..........................................                               55
   8.2.    Relations between Networks ................................                                     55
   8.3.    Semantics of Relations between Components ......                                                56
   8.4.    Relations Exist Within Tables ...............................                                   56
   8.5.    Relations Exist between Tables ............................                                     56
9. Verifying SEC XBRL Filings using
Automated Validation ......................... 57
   9.1.            Automated verification a computer can perform .. 57
10. Analysis and Comparison of SEC
XBRL Financial Filing Information ...... 60
   10.1. Financial Report Analysis Use Cases ..................... 60
   10.2. Two Approaches to Comparing Information ......... 60
   10.3. Fundamentals of Prototype Theory: A Bottom Up
   Approach.......................................................................... 60
           10.3.1.         Issues identifying components within SEC XBRL financial filings
                           61
           10.3.2.         Other issues ..................................................................... 61
           10.3.3.         Looking deeper in to SEC XBRL financial filings ..................... 62
           10.3.4.         Prototypes for creation and analysis are the same ................ 63
           10.3.5.         Exemplar theory and prototype theory ................................ 64
           10.3.6.         Comparison example ......................................................... 65
           10.3.7.         For more information ........................................................ 65

11. Appendix: US GAAP Taxonomy Meta
Patterns ............................................. 66
   11.1.           [Hierarchy] ........................................................... 67
           11.1.1.         Visual Example ................................................................. 67
           11.1.2.         Description ...................................................................... 67
           11.1.3.         Extension Points and Extensibility Rules ............................... 68
   11.2.           [Text Block] ......................................................... 68
           11.2.1.         Visual Example ................................................................. 68
           11.2.2.         Description ...................................................................... 68




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           11.2.3.         Extension Points and Extensibility Rules ............................... 68
   11.3.           [Roll Up] ............................................................... 69
           11.3.1.         Visual Example ................................................................. 69
           11.3.2.         Description ...................................................................... 69
           11.3.3.         Extension Points and Extensibility Rules ............................... 69
   11.4.           [Roll Forward] ...................................................... 69
           11.4.1.         Visual Example ................................................................. 70
           11.4.2.         Description ...................................................................... 70
           11.4.3.         Extension Points and Extensibility Rules ............................... 70
   11.5.           [Adjustment] ........................................................ 70
           11.5.1.         Visual Example ................................................................. 71
           11.5.2.         Description ...................................................................... 71
           11.5.3.         Extension Points and Extensibility Rules ............................... 71
   11.6.           [Variance] ............................................................ 71
           11.6.1.         Visual Example ................................................................. 72
           11.6.2.         Description ...................................................................... 72
           11.6.3.         Extension Points and Extensibility Rules ............................... 72
   11.7.           [Grid] ................................................................... 72
   11.8.           [Complex Computation] ....................................... 72
           11.8.1.         Visual Example ................................................................. 72
           11.8.2.         Description ...................................................................... 73
           11.8.3.         Extension Points and Extensibility Rules ............................... 73

12. Appendix: Analysis of 1474 SEC
XBRL Filings ....................................... 74
   12.1.           Assets...................................................................               74
   12.2.           Liabilities and Equity ............................................                     74
   12.3.           Equity ...................................................................              74
   12.4.           Income from Continuing Operations before Tax ...                                        74
   12.5.           Net Income (Loss) ................................................                      75
   12.6.           Revenue ...............................................................                 75
   12.7.           Cost of Goods Sold ................................................                     75
   12.8.           Gross Profit ..........................................................                 76
   12.9.           Operating Income (Loss)......................................                           76
   12.10.          Net Changes in Cash .............................................                       76
   12.11.          Cash and Cash Equivalents ...................................                           76
13. Appendix: Reference or Model SEC
XBRL Financial Filing .......................... 77
14. Appendix: Business Reporting Use
Cases .................................................. 78
15. Appendix: US GAAP Taxonomy Meta
Patterns ............................................. 82
16. Appendix: Common misconceptions
about SEC XBRL filings ....................... 83



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   16.1. I can just use whatever concepts I want, it really
   does not matter. Right? ................................................... 83
   16.2. Different software vendors and others seem to offer
   different forms of validation. What is up with that? Who is
   right? 83
   16.3. My financial report does not have dimensions, so
   why do I need to use dimensions? ................................... 84
   16.4. I want some things presented as a negative number
   but I have to put the number in the SEC XBRL report as a
   positive number. What’s the deal? ................................... 84
   16.5. Calculation errors are a bad thing. So why do I have
   calculation errors in my filing? ......................................... 84
   16.6. Things that add up on your financial (i.e. foot, cross
   cast, tick, tie) cannot add up in your SEC XBRL filings.
   Things like dimensions cause things not to add up correctly.
            86
17. Appendix: Technical Things
Business Users May be Interested In . 87
   17.1.           US GAAP Taxonomy Architecture .......................... 87
   17.2.           Understanding why linkbases are not relevant to
   you             87
   17.3.           Disciplined extensions .......................................... 87
   17.4.           Application profile ................................................ 87
18. Appendix: Why SEC May Move to
Inline XBRL ........................................ 89
19. Appendix: Remodelled US GAAP
Taxonomy and Exemplars .................. 90
20. Appendix: Overcoming Known
Ambiguities in the US GAAP Taxonomy
Logical Model and SEC XBRL Filings.... 91
21. Appendix: Understanding
Dimensional Aggregation ................... 94




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                                    UNDERSTANDING SEC XBRL FINANCIAL FILINGS




Introduction
Some say that it takes 10,000 hours to become an expert. This document helps
you jumpstart your XBRL expertise by packing the result of thousands and
thousands of hours of XBRL expertise into a condensed package useful by
accountants who work with XBRL.
While this document is useful to the typical accountant creating an SEC XBRL
filing, that is not the intended audience of this document. The audience of this
document is are those familiar with XBRL who are responsible for training others,
those responsible for creating processes to review an SEC XBRL financial filing,
internal and external auditors who need to evaluate processes and outputs of
those processes. At some point the average user will never need to consider this
document because software will absorb the complexity of working with the XBRL
technical syntax. We are not at that point today.
While a number of resources exist which explain the details of creating an SEC
XBRL financial filing there is no good resource which explains the big picture. This
resource is intended to fill that gap. Other resources such as the SEC Edgar Filing
Manual, the US GAAP Taxonomy Architecture, the US GAAP Taxonomy itself
provides the “trees”, nothing really describes the “forest”.
The second thing which this resource provides is a summary of the subtleties one
must consider when working with an SEC XBRL financial filing. This document
accumulates all such subtleties into one location. These subtleties are often
missed by novices working with XBRL; they are typically only even noticed after
working with XBRL for hundreds if not thousands of hours. This document lays
these subtleties out for you.

1.1. Characteristics of a Quality SEC XBRL Financial Filing
The best place to begin is with the end goal. The following is a summary of the
characteristics or objectives/goals one might desire to achieve when creating an
SEC XBRL financial filing:
          HTML and XBRL convey the same message: The SEC HTML and XBRL
           filing formats must communicate the same information and convey the
           same message; after all the information is the same, the only difference is
           the format or medium of the information.
          Financial integrity: The SEC HTML financial filing foots, cross casts, and
           otherwise ticks and ties. The same will be true of the SEC XBRL financial
           filing. However, with the XBRL format the information must foot, cross
           cast, tick, and tie following the rules of XBRL and can be tested using
           automated computer processes. This type of testing is impossible with
           HTML formats as computer software cannot read the HTML and understand
           what it is seeing. Further, within an SEC XBRL financial filing, components
           of your filing should have integrity meaning that the relations between
           components should likewise have integrity. For example, some concepts
           are used in multiple places in your filing; these concepts should not be
           duplicated.
          Appropriate rendering: While your SEC HTML rendering is one static
           HTML document, your SEC XBRL document will be rendered by the SEC
           Interactive Data Viewer, other third party rendering tools such as the
           Firefox XBRL Viewer, Edgar Online I-Metrix application, or XBRL Cloud
           XBRL viewer. Other such software exists and optimal renderings in each




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           of these software applications is important as that is how users will make
           use of this information.
          Consistency with peer group: Extension concepts added to your filing
           should be as similar to your peer groups as you desire. You determine the
           uniqueness of your company, that is a desirable feature of XBRL.
          Consistency between periods: Your filings should be consistent
           between filing periods. This consistency is balanced with your need to
           “ease into” your desired SEC XBRL financial filing.
          Justifiable extension concepts: Extension concepts you define in your
           company XBRL taxonomy should be justifiable. Reasoning behind possible
           US GAAP concepts and the ultimate decision on which concepts you chose
           to go with should be documented for future reference.
          Clear business meaning: The business meaning of your SEC XBRL
           financial filing should be clear to you and clear to users of your financial
           information, preferably the same as your meaning. Another way to say
           this is that it is far better to be explicit than to leave readers to imply
           meaning which they may imply incorrectly.
          Usable by analysts: The ultimate goal is to have a filing usable by
           analyst which desire to reuse the information contained within an SEC
           XBRL financial filing.
So there you have the goal. This document will help you realize this goal, making
the medium of XBRL work for you.

1.2. Mastering the XBRL Medium
Paper is a medium.          XBRL is a medium.       Each medium has different
characteristics. When you create an XBRL-based financial report you basically
take all the information you want to report and you put it in what amounts to
little boxes many people call “tags”, you structure the information for meaning.
You have to either use a tag which exists or create your own tag, but you have to
put everything in a tag. These tags provide business meaning. If not done
correctly, the flow of the information can be lost.
When a human reads a paper financial report, there is a tremendous amount of
implied message which gets communicated which straddles these tags so to
speak. So, structuring information can have both positive and negative impacts.
By explicitly structuring the content of a financial report, by having to put
everything into a tag, and by articulating how those tags are related to each
other, that financial statement presents become more crystallized.       In other
words, the financial concepts disclosed in the financial statement become more
explicit and the relationships between the financial concepts are made explicit.
This results in greater precision in the story that is being told by the financial
statement. Explicit information is more ridged.
On the other hand by having to put all the information of a financial report into
tags, if not done correctly the desired flow of the report can be lost. Further,
humans are quite good at implying important meaning which can be gleaned from
a financial report. No computer will ever be able to imply what humans can imply.
Implicit context changes as culture changes.        We as CPAs need to both
understand and become masters of the “dance of implicit and explicit” as David
Weinberger calls it in his book Everything is Miscellaneous. Computers can do a
lot for us in terms of rearranging things, providing flexibility, changing the way
we relate to a financial statement. Computers also only deal with exactly what




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they have been told. Computers are not as adept at all at dealing with what has
been left unsaid.
Making complex, meaningful financial information explicit can lead to
oversimplification and result in incomplete, inappropriate, and misleading
financial information. CPAs should be conscious of this possibility, rather than
unconscious. The optimal equilibrium in the implicit/explicit trade-off needs to be
fleshed out by the accounting profession.

1.3. Financial Integrity
CPAs have an innate understanding of financial reporting which disappears into
the background and they take for granted. Of course the balance sheet balances,
net income times between the income statement, the statement of changes in
equity, the cash flow statement, the balance sheet foots, the income statement
foots, the cash flow statement reconciles and cash ties to the balance sheet and
the details in the disclosures tie between the face of the financial statements and
the disclosures. Two things change with XBRL. First, the medium changes and
that “financial integrity” must be expressed using the XBRL medium. Second,
computers can read the XBRL and check much of this financial integrity using
automated processes.
The art and science of creating your SEC XBRL financial filing is to get the XBRL
instance to communicate the same meaning that is contained within your HTML
financial filing. We are using the XBRL medium, rather than “paper” to
communicate the information.
Many of those creating XBRL-based financial reports believe use the same
processes as is used to create a word processing document and therefore believe
the XBRL will be as “sound” or have the financial integrity as the word processing
document. This view is misguided and leads to incorrect, incomplete, or even
misleading financial information. Ultimately, being able to use the financial
information from the XBRL-based filing is the determining factor as to its
correctness, completeness, consistency, and accuracy.
CPAs have to become masters of the art and science of the XBRL medium. We
already master the paper medium, understanding how to make a financial
statement foot, cross cast, and otherwise tick and tie. We take pride in that
ability in fact. Performing these tasks can be a lot of this is really mindless work
which a computer can perform. Besides, CPAs have better things to do than
verify that the numbers add up.
To create an SEC XBRL filing and properly communicate financial information and
the relations between the pieces of financial information, one needs to be a
master of the XBRL medium. To audit an XBRL-based financial filing, one needs
to likewise be a master of the medium. With the SEC legal liability on XBRL
filings phasing out in the near future, the need for CPAs to master XBRL is critical.
All CPAs understand the inappropriateness of changing an accounting policy as a
result of changing a company’s independent auditor. Yet, there is an issue today
relating to changes in financial statement tagging when an SEC filer changes the
service provider which provides tagging services. Companies should not be able
to, in essence, shop for the right set of XBRL tags.
The internal audit process is a fundamental part of creating an XBRL based
financial statement. External auditing XBRL filings is still something which is up in
the air, something that the accounting community is going to need to address.
To do that, external auditors likewise need to understand how the XBRL system
works. Regardless of whether an XBRL based financial is subject to external audit,




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internal process must be sure any financial report expressed using the XBRL
medium has financial integrity.
The significance of this responsibility for appropriate financial integrity will
increase over time as the limited liability period for XBRL expires, as more and
more XBRL based filings are available and publically scrutinized, and as more and
more filings are used by analysts.

1.4. Background and Supporting Information
This document contains approximately ten appendices which are not necessarily
needed to understand this information, but it is both helpful background
information and can be helpful when there is a desire to dig further into the
details.
For additional information and updates please watch the blog at the following web
site:
                                          http://xbrl.squarespace.com




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2. Understanding Important Key Terms
The following is a summary of important key terms which you need to understand
to set a foundation for your proper understanding of digital financial reports you
will be working with in your future.

2.1. Interactive Data
The SEC coined the term “interactive data”. Financial reports are interactive, or
dynamic, because of the nature of XBRL. You can jump from one place in a
financial report to another. You can reorganize the information to suit your
preferences, desires, goals, and information needs. How does this ability to
reorganize a financial statement impact how a financial statement is, or should
be, created and how does it impact how the reader of the financial statement
interacts with the report?
An XBRL based financial filing is much more like an Excel pivot table than a piece
of paper or an electronic piece of paper such as PDF or HTML. Accountants
creating such financial statements may need to look at what they are creating
differently, adjusting for the characteristics of this new medium, called XBRL. But
with the positive characteristics offered by XBRL, potentially negative
characteristics also show their face and if not properly managed can have
undesired affects. To explain this important information there are three key
notions which are critical to understand. If these three key ideas are not
understood or misunderstood, you will simply not be able to understand what is
important in the digital world. CPAs tend to resist understanding these core
concepts but doing so starts you down the wrong path.

2.2. Unstructured Versus Structured Information
Simply put, digital information comes in two forms:
          Unstructured which means the information contains no identifiable
           structure and therefore it is unrecognizable and therefore not usable by
           computer software. Further, no controlled navigation within the pieces of
           the unstructured information is possible due it its lack of structure.
          Structured which means the information has identifiable structure which
           can be recognized and utilized by computer software. Further, because of
           the structure navigation within the pieces of structured information is
           possible because of the structure.
Truth be known, everything that a computer works with has to be structured at
some level and the level of structure determines what a computer can do with
that digital information.

2.3. Structured for Presentation Versus Structured for
Meaning
There are two ways of structuring information digitally:
          Structured for presentation. An example of that is a Word processor
           document which is structured using headings, sub headings, paragraphs,
           tables and lists. An Excel spreadsheet is also an example of structuring for
           presentation, it uses worksheets, columns, rows, and cells.
          Structured for meaning. An example of that is database or a taxonomy
           or other type of classification system. A database structures the




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           presentation into rows and columns, but the rows and columns are
           associated with defined names which have specific meaning.
XBRL structures information for meaning. That meaning can be used to help
structure XBRL information so that it can be presented to a user. “Pixel perfect”
renderings of documents can be created using XBRL. The question is, is that
what is desired.

2.4. Syntax versus semantics
More often confused are the two parts of structured information. Both parts are
important, but for different reasons:
          Syntax describes the form of the information and is generally not relevant
           to a business person. This is syntax: <Name>John Doe</Name>. Syntax is
           important to technical people.
          Semantics communicates the meaning of the information. For example,
           “the balance sheet balances” is semantics. Business meaning is key to the
           digital world.
Software applications which work at the XBRL syntax level are needed for some
things and they can be used to create SEC XBRL financial filings. However to use
those applications you have to understand the XBRL technical syntax.
Applications can be built to work at the semantic level of a financial report and
those applications will be to orders of magnitude easier to use than software
which works at the XBRL technical syntax level.

2.5. Metadata
How you divide up your information does matter. Providing the proper “handles”
or ways of accessing the components within a financial filing are important.
Realizing that creating an XBRL-based report is different than simply trying to
present the HTML version of the report in XBRL is critical.
In the digital world, metadata is important. You probably don’t understand what
metadata is but metadata is going to change your life, it already has. Metadata is
simply data about data, it is used when computers communicate with one
another. Metadata is one of the things which makes XBRL work. You need to
understand how to make use of this metadata to express and control financial
information.
Metadata has many uses. Imagine how an auditor’s liability might change in a
lawsuit relating to someone relying on a financial statement which some CPA
created if there were metadata which showed who actually used the financial
information. Tracking who uses information is done by Google every day.
Tracking who actually uses financial information is only one use of metadata.
For example one key thing to understand is the difference between a “note” and a
“disclosure”. A disclosure is something which is required by the FASB or the SEC.
A note is a presentation related. Notes are how a company organizes its
disclosures. While a company has a significant amount of latitude as to notes and
how it organizes its disclosures; it has less latitude when it comes to the
disclosures themselves. Disclosures are required by US GAAP, the SEC, the
unique characteristics of a company. Said another way, a well defined set of
meta data has benefits.




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                                    UNDERSTANDING SEC XBRL FINANCIAL FILINGS



2.6. Notion of Logical Model
We have all worked with electronic spreadsheets. They are easy to use because
the software interface which you work with exposes you to familiar terms similar
to paper spreadsheets. Things like workbooks, spreadsheets, rows, columns, and
cells are recognizable and organized into a logical model which we understand.
XBRL is a technical syntax. The XBRL technical syntax is implemented by the US
GAAP taxonomy using a specific architecture or application profile.        This
application profile is laid out in the US GAAP Taxonomy Architecture. That
architecture exposes a logical model. You may not be able to see that logical
model because the US GAAP taxonomy actually hides the model by being
inconsistent. But the logical model is there.
An SEC XBRL financial filing can be summarized into a concise set of logical
components, a logical model: networks, tables, axis, line items, facts, etc. These
terms are easier to work with and understand than the XBRL technical syntax.
The US GAAP Taxonomy logical model is flexible, but it can still be too hard for
may business users to work with.
The logical model of SEC XBRL financial filings are explained in this document.

2.7. Notion of Semantic Model
While logical models have their benefits, they still leave something missing:
business meaning. Semantics is meaning as we pointed out above. Working with
SEC XBRL financial filings at the semantic level you deal with terms such as:
balance sheet, income statement, assets, liabilities, equity, subsequent events,
nonmonetary transactions, etc.
A semantic model provides an order of magnitude jump in usability over using a
logical model. Eventually, this is how you will be working with XBRL; via a
semantic model.
           HINT: Take a look at the video on this web page titled “The Basics of
           Quantrix Modeler”: http://goo.gl/qQ4Hx       This video will help you
           understand the difference between logical models and semantic models.

2.8. Financial Information is Inherently Dimensional
Financial reporting information is inherently multidimensional.                To see this,
consider the following:
          A value such as the numeric value for pi is a scalar. The value of pi
           which is 3.14 is the same, no matter where it is used. Scalars have no
           dimensions.
          A list can be thought of as having one dimension. For example, the name
           of a company and its state of incorporation can be thought of as a list.
          A table can be thought of as having two dimensions, one dimension
           represented by the columns of the table, the other by the rows of a table.
           Other terms used for table are matrix and array.
          A cube can be thought of as a three dimensional array. For example, the
           “x”, the “y” and the “z” axis of a three dimensional graph.
          A hypercube is an “n-dimensional” array, meaning that it can have from
           one to any number of dimensions.




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The fundamental building block of the multidimensional model is the hypercube.
A hypercube is a collection of dimensions used to represent information. The
members of one dimension of a hypercube are the primary items, or concepts,
which are being reported.
Creators and consumers might disagree on how to best present the information
which must be expressed within a financial report. However, they can agree on
what information is required to be reported in a financial report. Disclosures is
what shows up in a financial report, notes is how those disclosures are organized.
The multidimensional model is a logical model for organizing information. The
multidimensional model is flexible in that it does not specify presentation
information related to the information expressed by the model. Users of the
model are free to present the information as they deem appropriate. What the
multidimensional model does provide is enough agreement to express information
so that it can be understood by a computer software application, including
applications which can render the financial information in a format appropriate for
human consumption. There is no global standard implementation of the
multidimensional model, each software vendor’s implementation is different.
The US GAAP Taxonomy uses the logical multidimensional model. The
terminology is similar to common terminology. In the US GAAP taxonomy the
[Table] is the same as a hypercube. An [Axis] is the same as a dimension.
Members are the same. [Line Items] are just another dimension per the logical
model or called primary items in XBRL Dimensions terminology.

2.9. Role of Software
Complexity can never be removed from a process but it can be “moved”.
Software can assume the complexity of the XBRL technical syntax by leveraging
things like the logical model and semantic model.
Software can turn the complex physical implementation of XBRL into a
significantly easier to use logical model and/or semantic model; hiding and taking
care of the complexity of XBRL for the user in the background. Most software
today is still maturing and does not leverage the logical model of financial
reporting, making it more complicated than necessary to work with XBRL.
Most business users cannot see the logical or semantic model when looking at the
US GAAP taxonomy. Don’t make this mistake. It is there. When you consider the
longer term, software will mature and the logical model of the US GAAP
Taxonomy and SEC XBRL filings will become better exposed, more consistent,
and will be leverage more and more by software applications so that creating a
business report which is expressed using XBRL is easy.
This document will hopefully have a short useful life because it will be replaced by
software which hides the complexity of the XBRL syntax and enforces the logical
and semantic models so you can only create correct SEC XBRL financial filings
because the software forces you to do so and helps you along the way.




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3. Overview of Logical Model of an SEC
   XBRL Filing
In this section we will provide an overview of the key components of an SEC XBRL
filing. We want to provide just the right amount of information to provide you
with a sound grasp of the big picture, rather than overwhelm you with details at
this juncture. Details are provided in subsequent sections should you need those
details.
This section outlines the logical components of a SEC XBRL-based financial report.
These components are likely familiar to you but you may not have associated
formal names with these pieces.
An SEC XBRL financial consists of two primary physical components: an XBRL
instance and an XBRL taxonomy.
An XBRL instance is a physical document just like your HTML document or Word
document which contains the financial information you report. While the
information is the same, the format of the information is different, XBRL. An XBRL
instance contains things such as:
          The financial and nonfinancial facts which you report. An example of a
           fact is Cash and Cash Equivalents for the current fiscal period of December
           31, 2010, reported by the consolidated entity which has the SEC CIK
           number 0123456789 whose value is $1,000,000 reported in thousands of
           US Dollars.
          The values of those financial and nonfinancial facts. The value $1,000,000
           is an example of a value.
          Characteristics which describe those facts. The CIK number
           0123456789, the consolidated entity, the period December 21, 2010 are
           examples of characteristics.
          Other attributes which help you understand values of facts which are
           numeric in nature. Stating that the value is in US Dollars and expressed in
           thousands are examples of other attributes.
          Any other comments or footnotes which help describe those facts. You
           may want to provide some kind of notation which appears as a footnote
           within your report.
Not that you would ever need to look at this XBRL instance, it is really meant for
computers to understand and process for the user of the information; but if you
are curious, this is what XBRL looks like this:




It may be odd to express all the details described above, but remember;
computers are not very smart. Things that humans can generally figure out by
reading a report have to be expressed explicitly so that a computer can
understand what to do with them.
The second major piece of an SEC XBRL financial report is the XBRL taxonomy.
An XBRL taxonomy can be thought of as a dictionary. The taxonomy provides
the definitions of the concepts used in your report, definitions of many of the
characteristics which help explain your financial report, relations between the




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concepts and characteristics, and the business rules which exist between
concepts. All this information is used by the XBRL instance.
Some of the concepts, characteristics, relations, and business rules are pre-
defined for you by the FASB in the US GAAP Taxonomy. But each SEC filer can
also create the concepts, characteristics, relations and business rules that
uniquely define their organization.
Part of the art and science of using XBRL is to figure out when you use the
predefined concepts and characteristics and when to define your own.

3.1. Anatomy of an SEC XBRL Filing
An SEC XBRL filing, or report, is a collection of tables which are organized within
networks which report the values of facts, the characteristics, or axis, of those
facts, attributes of those facts and footnotes relating to the facts. One special
type of characteristic, or axis, of a fact is the concept which is reported.
For example, Net Income (Loss) of $1000 for the period ended December 31,
2010 for the consolidated entity of the reporting entity with the CIK number
1080224 may be a fact reported within an SEC XBRL filing.

3.2. Network
A network is a one approach to break an SEC XBRL financial filing into smaller
pieces. There are two reasons why you might need to break a financial filing into
pieces: because you want to or because you have to.
Networks you create have a direct impact on what is seen within the SEC XBRL
Interactive Data Viewer and other SEC XBRL rendering software. Consider the
following screen shot of the SEC Interactive Data Viewer:




And now consider this screen shot of the XBRL taxonomy which supports the
XBRL instance being viewed within the SEC XBRL Interactive Data Viewer:




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Creating a network causes a section to appear within the left had navigation pane
of the SEC XBRL Interactive Data Viewer application. You can create these
networks as you desire to organize how this information would appear within a
software application.
These networks have a number and a category. The category determines which
section the network appears in the SEC XBRL Interactive Data Viewer. The
number determines the order within the section. The categories are: Document,
Statement, and Disclosure.
The second reason you would create a network is because you have to. Suppose,
for example, that you wanted to articulate the breakdown of trade receivables in
multiple ways:




A network separates things which would otherwise collide. To avoid these three
breakdowns of the same concept “Trade and Other Receivables, Net” from
colliding; a network can be created for each to separate them. As such, you may
need to create networks sometimes when you would prefer not to.




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           HINT: The term “network” may seem odd. But this is actually just like
           how different radio or television frequencies are separated, thus the term
           network.

3.2.1.Number
A network has a number. The number is used to order or provide a sequence for
the networks.

3.2.2.Category
A network has a category. The categories are: Document, Statement, and
Disclosure. The category impacts which section of the SEC interactive viewer the
network shows up.



3.3. Table
A table is used to combine things which go together. There are two types of
tables: explicit tables and implicit tables. Tables are comprised of axis and line
items, which we will discuss in a moment. The line items of a table share the axis
defined within a table. A table always has at least one axis, it could have more
than one. A table always has one set of line items.




Note the table above which has one axis “Legal Entity [Axis]” and one set of line
items “Statement [Line Items].
       HINT: Defining unique, smaller, explicit tables is superior to using the
       implicit tables, repeating table names, and larger tables. Further, you get
       better control over the SEC Interactive Data Viewer and other rendering
       software with smaller explicit tables.

3.3.1.Explicit tables
You can use a table from the US GAAP taxonomy or you can define your own
tables. For example, you might create the table “Debt Instruments [Table]” if you
needed it but it did not exist within the US GAAP taxonomy.

3.3.2.Implicit tables
There is another way you can create a table which is to use what amounts to a
default table. If you define concepts in your taxonomy and you do not explicitly
put them into an existing US GAAP taxonomy table or a table which you define,
you are putting that concept into an implicit table.

3.4. Axis
An axis is a means of providing information about the characteristics of the
concepts within the line items within a table, be that table explicitly defined or
implicitly defined.
Explicitly defined [Table]s are the only tables to which you can add axes. All
tables, be they explicitly defined or implicitly defined, have two axis which will
always be there: entity and period.




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          Entity: The entity, or “Reporting Entity” axis, always exists for an explicit
           or implicit table and the entity axis is always the SEC filer CIK number.
          Period: The period axis, or reporting period, always exists for an explicit
           or implicit table.
Using axis defined by the US GAAP taxonomy is preferred and would commonly
be available; but if an axis which you need does not exist, you can create an axis
to articulate the characteristics you need communicated. Other explicit axis which
might be defined could include things such as:
          Class of common stock [Axis]
          Subsequent event type [Axis].
Here is an example of a [Table], its three [Axis], and its [Line Items]:




Note the axis “Nonmonetary Transaction Type [Axis]” above, its domain and its
members.

3.4.1.Domain
An axis always has exactly one top level domain. A domain is one of the
possible values of an axis. A domain can have one of two meanings: total of the
member or it may simply be a place holder which would never actually be used.
See the section relating to axis aggregation for more information about the
relations of domains and members.
For example, say you have the axis “Business Segments [Axis]”. That axis might
have the domain “Business Segments, All [Doman]” which represents the total of
all business segments, the sum of all the members. That is a usable domain.
Whereas, suppose you had the axis “Subsequent Event Types [Axis]”.
Subsequent events are never aggregated, so you would never use that domain.
But you would still need to provide a domain such as “Subsequent event types, all
types [Domain]”, even though that domain would never actually be used within a
report.
[CSH: The notion of a [Domain] is generally misunderstood and is used
incorrectly in the US GAAP taxonomy. The IFRS taxonomy has dropped the use
of [Domain], using only [Member]. Part of this confusion is caused by the XBRL
Dimensions specification. A domain is a set of members. See the appendix
section relating to dimensional aggregation models which discusses this in more
depth.]

3.4.2.Member
A domain may, or may not, have members. Members are the possible values of
an axis also (the domain is also a possible value as stated above).
Here is an example of an axis, its domain and its members:




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3.4.3.Axis aggregation models
The members of a domain have relations to one another. These relations are
referred to as axis aggregation models. There are two dynamics which impact
axis aggregation. The first is whether you have a partial set or a complete set
represented by the domain and its members. The second dynamic is whether the
set aggregates or adds up. Axis which express partial sets and describe the
characteristics of non-numeric concepts cannot aggregate.

3.5. Line items
Line items are concepts which can be reported by an entity, they can contain
values. Line items is a special type of axis or characteristic. Because line items
can report values, they have data types such as string, number, etc. They may
also have a balance type (debit or credit), a period type (as of a point in time, for
some period, etc), and a few other characteristic which we will get into when we
cover the details.

3.5.1.Component
Line items contain components. A component is a part of a set of [Line Items]
which go together. A component contains concepts which are organized into an
information model. The concepts within a component are generally used together
for some specific purpose.

3.5.2.Concept
Line items contain concepts organized within a component which have the same
information model. Concepts can be concrete meaning that they can be reported
or abstract meaning that they are never reported, they are only used to organize
the concepts contained within a set of line items.

3.5.3.Information models
Concepts are not interspersed randomly within a table, they have patterns. Said
another way, concepts are organized into different information models. A
component is a set of concepts which have the same information model which are
organized and used together for some specific purpose.
The common information models include: [Text Block], [Hierarchy], [Roll Up]
(often referred to as a calculation), [Roll Forward], [Adjustment], [Grid], or
[Complex Computation]. The [Text Block] information model is that of a narrative
or prose reported as a block of HTML.
Here is an example of line items which contain abstract and concrete concepts
organized into an information model:




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The above screen shot shows the [Line Items] of a nonmonetary transaction.
These [Line Items] are organized within the component “Nonmonetary
Transaction [Hierarchy]”. The component has four concepts. The [Table] and
[Axis] are not shown.

3.5.4.Financial integrity (business rules)
Taking the notion that concepts are not randomly placed within a set of line items
further than just the information model; certain information models have financial
integrity. A balance sheet always has “Assets” and “Liabilities and Equity”. A
balance sheet always balances. The line items of Assets will always foot. The line
items of “Liabilities and Equity” will always foot. These characteristics, or the
balance sheets financial integrity, are expressed using business rules.
           HINT: Financial integrity exists within a table and also between tables.

3.6. Fact
A fact is reported piece of information which could be numeric, non-numeric (i.e.
strings), or narrative (i.e. Text Block). A fact is described by the axis collection
and the fact attributes. Concepts are reported as facts whose characteristics are
described with axis within an SEC XBRL filing. So, facts have values, they have
axis which describes its characteristics, and they have fact attributes which
further describe the value. Numeric facts have an amount, non-numeric facts are
made up of textual information. Narratives are basically XHTML (technically
narratives are escaped XHTML which is converted by software to HTML).
Facts are an intersection of axis and line items (remember that line items are a
special type of axis) and a value.

3.6.1.Intersection with line items (concepts)
A fact is associated with a concept, they reference a concept within the set of
line items.

3.6.2.Intersection with axis
Facts are associated with axis which articulate characteristics, they reference a
set of axis within an implicit or explicit table.
       HINT: A fact will always have a “Reporting Entity [Axis]” and a “Period
       [Axis]” as they are required by the XBRL technical syntax. Because of this
       undesired calculation inconsistencies can exist in an SEC XBRL financial
       filing. See the appendix on the causes of calculation inconsistencies in the
       appendix.

3.6.3.Value
Facts have a value which can be numeric or non-numeric. An important non-
numeric value type is a narrative or [Text Block] which is a fragment of escaped
XHTML.

3.6.4.Fact attribute
If the fact is numeric, it has two attributes which describe additional information
needed by numeric facts: units and decimals (rounding). Units provides
information about this units of the numeric fact such as monetary, shares, or
some other units. The decimals (rounding) provides information as to the
number of decimal places to which the number is accurate, such as to the
thousands, millions, billions, hundredths, etc.




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3.6.5.Footnote
Facts may also have footnotes (comments, don’t confuse this with notes to the
financial statements) which provide addition information about the fact.

3.6.6.Simple example
Consider this example below which shows the “Document and Entity Information”
network which contains the “Document and Entity Information” table, its axis,
and its line items within the SEC XBRL Interactive Data viewer:




Note the last line of the report screenshot above, the right most column. The fact
values “26,984,829” is associated with the concept which has the label “Entity
Common Stock, Shares Outstanding” which is part of the line items of the
Document and Entity Information [Table] which is contained in the “Document
and entity information” network. The fact is also associated with the axis period
which has the value “Sep. 30, 2010” and the axis entity which has the value of
0001080224. The fact value is rounded to the nearest share and has the units of
shares.

3.6.7.More complex example
This is another example with more complexity.




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The more complex example shows most of the major terms used. Other terms
are left out here as not to overwhelm you. The visualization of the logical model
which is next shows how every piece of the model is related to other pieces within
the model.
Compare that to the HTML rendering of that table:




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And here is another view of the same information in a third party rendering tool,
the a Firefox browser add in for viewing XBRL based information:




Here is another rendering of the same information using the XBRL Cloud free
XBRL viewer browser application which likewise lets you pivot the information:




Here is a rendering of the same information using Edgar Online I-Metrix which
uses Microsoft Excel as its rendering output format:




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Notice the similarities and differences between the SEC, Firefox, and XBRL Cloud
XBRL viewer and Edgar Online I-Metrix applications.
We can’t show it here because our paper is only two dimensional, but the tool
above allows you to “pivot” the [Table] to reorganize the information much like a
spreadsheet pivot table.
One final important thing to understand is that software tools can leverage the
information which is expressed and move from one place in an SEC XBRL financial
filing to another place. Considering out example above again, if you “right click”
on the concept “NET INCOME” a dialog box appears showing other Networks
which the concept “NET INCOME” also exists. The application will then take you
to that section of the document.
In our case, you could quickly navigate to the “Statement of Shareholders’ Equity
and Other Comprehensive Income”, “Components of Other Comprehensive
Income”, “Components of Basic and Diluted Earnings per Share”, or the “Cash
Flow Statement” all of which have the concept “NET INCOME”.




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3.7. Summary Visualization of Logical Model
This graphic depicts what we will discussed thus far, showing the relationships
between the components discussed expressed as a mind map. Each component
is represented as a box. The lines show the relationships between the boxes. The
text on the line provides information about the relationship:




[CSH: This model needs to be adjusted for the notion of a component.]
You can find a complete version of this mind map of the logical model at this URL:
http://www.xbrlsite.com/US-GAAP-2011/LogicalModel/SEC-LogicalModel-2011-
02-01.pdf




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           HINT: There are many different ways to depict this information, the most
           formal being UML (Uniform Modeling Language). UML is a standard way of
           depicting this information. However, we are using a less formal approach
           to articulating this information to make it easier for business readers to
           understand the relations. UML provides additional details, but is harder for
           business readers to understand.

3.8. Summary Narrative of Logical Model
An SEC XBRL filing, or SEC XBRL-based financial report, can be logically broken
down into sections or components. These sections are called tables. A table can
be organized within a network. Networks organize where tables show up in
software applications such as the SEC Interactive Data viewer application.
Networks have numbers and a category. There are three categories of
networks: Document, Statement, and Disclosure. The numbers within the
network names determine the ordering of the networks within software
applications.
Tables are groupings of facts which appear in a financial report for some specific
purpose. Facts within a table have similar characteristics. Axes articulate these
characteristics. Line items are a special type of axis. Line items contain
concepts. These concepts can describe fact values in an report.
The value of an axis is a domain or a member. Axis always has a domain. A
domain may be a total of all members or it may only be a placeholder and
never used to report information. There are two special types of axis which do not
have a domain: entity and period.
Numeric values have two additional attributes: units and decimals. Units
explain the units of a numeric value and decimals explain the rounding of a
numeric value. Values may also have footnotes which provide additional
information about a specific value or a set of values. Attributes play no role in
processing axis, they are attributes and not axis.
Facts reported do not have random relationships, the relationships between
facts have patterns, this is referred to as an information model. A table may
contain numeric concepts within components with have information models
such as roll up, roll forward, grid, adjustment, complex computations. Or if
the numeric information has no relationship or textual information is reported, the
information model is simply a hierarchy. The [Text Block] information model is
that of a narrative or prose reported as a block of HTML.
Likewise the members which make up the domain do not have random
relations, the relations of an axis have patterns referred to as the axis
aggregation model. Complete flat sets of describe characteristic of numeric
concepts which can aggregate. Partial sets or domains whose members describe
non-numeric concepts can never aggregate. Complete hierarchical sets are
nested complete flat sets.   Complex sets are other more complicated axis
aggregation models.




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 4. Details of Logical Model of an SEC
XBRL Filing
 This section goes into each of the components introduced above in more detail.

 4.1. Network
 A network breaks an SEC XBRL financial filing into smaller pieces. There are two
 reasons why you might need to break a financial filing into pieces: because you
 want to or because you need to.
  Property                Meaning/Definition                        Example
  Identifier              Uniquely identifies the Network. Used     http://xasb.org/roles/BalanceSheet
                          mainly by software applications.
  Number                  Provides a way to order the network       100000
  Category                A network must be either: document,       Statement
                          statement, disclosure
  Label                   Human readable label for Network          “Balance Sheet”
  Table                   A Network has a collection of Tables.     All the Facts which are used by the
  (Collection)            Tables may be explicitly defined or       “Balance Sheet” network.
                          implicitly defined.




 4.2. Table
 A table is used to combine a set of axis and a set of line items which go together
 for some purpose. There are two types of tables: explicit and implicit.
            HINT: Because of the way SEC XBRL works in that tables do not have to
            be unique within an extension taxonomy, the table plus the network must
            be used to uniquely identify a table. This is because a table of the same
            name such as “Statement [Table]” can be used for multiple information
            sets (such as the balance sheet, income statement, and cash flow
            statement) and therefore the combination network and table is needed to
            uniquely identify a specific table. One way to get around this is to
            implement tables uniquely within a taxonomy. This model suggests that
            all tables be unique within a taxonomy.
  Property                Meaning/Definition                        Example
  Identifier              Uniquely identifies the Table. Used       Unique identifier is the name such as
                          mainly by software applications.          “us-gaap:BalanceSheetTable”.
                                                                    Would distinguish from other Tables
                                                                    such as the “Income Statement
                                                                    [Table]”, “Maturities of Long term
                                                                    Debt [Table]”, “Related Party
                                                                    Transactions [Table]”
  Label                   Human readable label for Table            “Balance Sheet [Table]”
  Documentation           Explanation of the table                  Reports the collection of concepts
                                                                    which make up the balance sheet of
                                                                    the reporting entity.
  Axis (Collection)       Collection of one to many axis which      Set of: Period, Entity, Legal Entity
                          make up a table.                          [Axis]

                          NOTE: A table always has an entity
                          axis.

                          NOTE: A table always has a period
                          axis.
  Line Items              A table has a collection of line items.   Cash and Cash Equivalents,
  (Collection)            Line items are comprised of one or        Receivables, Inventory, Prepaid
                          more concepts.                            Expenses (i.e. all concepts)




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4.3. Axis
An axis is a means of providing information about characteristics of the line items
within a table, be that table explicitly defined or implicitly defined.
 Term                    Meaning/Definition                        Example
 Identifier              Uniquely identifies the Axis. Used        us-gaap:LegalEntityAxis
                         mainly by software applications.
 Label                   Human readable label for axis             “Legal Entity [Axis]”
 Documentation           Explanation of the axis                   Used to indicate which legal entity the
                                                                   fact relates.
 Domain                  Has exactly one domain.                   “Geographic Area, All Areas
 (relation to)                                                     [Domain]”
 Member                  A possible (i.e. allowed) value for a     Europe Geographic Area, Asia
 (collection),           Measure property.                         Geographic Area, Pharmaceuticals
 optional                                                          Business Segment;
 Business rules          Zero to many business rules which         The value of each geographic area
 (collection)            articulate the aggregation model of the   [Member] equals the value of the
                         axis.                                     geographic areas [Domain].




4.4. Domain
A domain may be a total, or a placeholder which may never actually be used
within a report. An axis requires a domain.
 Term                    Meaning/Definition                        Example
 Identifier              Uniquely identifies the domain. Used      abc:GeographicAreaAllAreasDomain
                         mainly by software applications.
 Label                   Human readable label for Table            “Geographic Area, All Areas
                                                                   [Domain]”
 Documentation           Explanation of the domain                 Used to indicate that the fact relates
                                                                   to the total of all geographic areas of
                                                                   the reporting entity.
 Member                  A collection of possible members          Europe Geographic Area, Asia
 (collection)                                                      Geographic Area, Pharmaceuticals
                                                                   Business Segment;




4.5. Member
Members are the possible values within a domain (of which there can only be one
domain in SEC XBRL filings).
 Term                    Meaning/Definition                        Example
 Identifier              Uniquely identifies the Domain. Used      dei:ParentCompanyMember
                         mainly by software applications.
 Label                   Human readable label for Member           Parent Company [Member]
 Documentation           Explanation of the member                 Used to indicate that the fact relates
                                                                   to the parent company of the
                                                                   reporting entity.




4.6. Axis Aggregation Models
The members of a domain of an axis have an aggregation model which expresses
the relations within the domain. That model takes one of the following forms (i.e.
the relations between the members of a domain is not random).
 Term                    Meaning/Definition                        Example




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                                    UNDERSTANDING SEC XBRL FINANCIAL FILINGS


 Term                    Meaning/Definition                       Example
 Partial set (or         A partial set is a set which is          A partial set of the classes of cash, a
 no aggregation)         incomplete so it can never aggregate     set which describes the accounting
                         or a set which describes non-numeric     policies such as the depreciation
                         concepts which could never aggregate.    method of useful lives of each class.
                         A set of numeric concepts which could    Subsequent events (which are never
                         be aggregated but the aggregated         aggregated) are a partial set. The
                         value is illogical or never used is      aggregate value of the useful lives of
                         considered a partial set.                PPE (a numeric value) is a partial set
                                                                  as the value is illogical.
 Complete flat           A complete flat set is a set which is    A value of all classes of property,
 set                     both complete and characterizes a        plant and equipment and the value of
                         numeric concept which can be             each class of property, plant and
                         aggregated. A complete flat set is       equipment is a complete flat set.
                         similar to a [Roll Up] information
                         model. The aggregation scheme is
                         that the members of the list aggregate
                         to the parent of those members.
 Complete                A complete hierarchical set is a set     A breakdown of revenues by
 hierarchical set        comprised of a collection of complete    geographic area whereby the domain
                         flat sets. A business rule will always   of geographic areas has a hierarchy of
                         describe the aggregation scheme.         geographic regions such as “North
                                                                  America” which makes up one
                                                                  hierarchy and countries such as
                                                                  “United States” and “Canada” which
                                                                  comprise a second hierarchy nested
                                                                  within the first hierarchy.
 Complex set             A complex set is a set which has some    Some complex disclosure.
                         other set of complex relations
                         expressed within a business rule.




4.7. Line Items
Line items are a collection of concrete and abstract concepts organized into an
information model. Line items are a special class of axis.
 Term                    Meaning/Definition                       Example
 Identifier              Uniquely identifies the Line Items.      us-gaap:BalanceSheetLineItems
                         Used mainly by software applications.
 Label                   Human readable label for Table           “Balance Sheet [Line Items]”
 Documentation           Explanation of the line items            Contains all the line items of the
                                                                  balance sheet.
 Component               Has a collection of one or more
 (Collection)            components.




4.8. Component
A component exists within a [Line Items] and contains concepts. A component
has an information model.
 Term                    Meaning/Definition                       Example
 Identifier              Uniquely identifies the Line Items.      us-gaap:AssetsAbstract
                         Used mainly by software applications.
 Label                   Human readable label for Table           “Assets [Roll Up]”
 Documentation           Explanation of the line items            The set of all assets of a company.
 Concepts                Has a collection of one or more
 (Collection)            components.




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4.9. Information Model
A line items contains a set of one or more components. A component contains a
set of concepts (abstract or concrete) which are organized into an information
model. That information model takes one of the following forms (i.e. the
concepts in a set of line items is not random)

 Term                    Meaning/Definition                             Example
 [Roll Up]               Computation relation between numeric           Calculations of a balance sheet (all
                         concepts which can only exist within           concepts); breakdown of assets by
                         any one property of a measure.                 business segment.
 [Roll Forward]          Computation relation between a                 Movements in property, plant, and
                         numeric concept at two instants (one           equipment; Cash flow statement;
                         Concept with a period type of instant)         Reconciliation of the change in the
                         in time and its change (a Concept              number of employees.
                         which is a duration period type, this
                         may be a Roll Up). A computation
                         where the period changes, but all other
                         axis remain the same.

 [Adjustment]            A computation where the period                 Restatements: Originally stated
                         remains constant, but the report data          balance + adjustments = Restated
                         axis changes.                                  balance.
 [Complex                Some complex computation which                 Earnings per share (Net income /
 Computation]            cannot be expressed using XBRL                 shares outstanding) because it is a
                         calculations (i.e. you cannot show the         division
                         computation in a tree view)
 [Grid]                  An information model where the axis            Statement of changes in equity
                         and the line items communicate the
                         grid form that a table should be
                         rendered.
 [Hierarchy]             Relation between any one measure               Accounting policies; Miscellaneous
                         which does not involve any                     numbers which have no computation
                         computations.                                  relation to other numbers
 [Text Block]            Narrative or prose which is reported           An accounting policy, a complex
                                                                        disclosure, an HTML table of
                                                                        information which is disclosed but not
                                                                        “detailed tagged.”
 Other                   Some other information model                   (Have no examples, from what I can
 information                                                            see all information models fit into one
 models                                                                 of the above)




4.10. Concepts (concrete)
Concepts are may only be used within line items which may be reported as facts
have the following properties.
 Term                          Meaning/Definition                       Example
 Identifier                    A unique identifier of a concept,        us-gaap:CashAndCashEquivalents
                               it’s name. (i.e. not the id attribute)
 Standard Label                The standard label of a concept.         Cash and Cash Equivalents
                               (Note that concepts MAY also have
                               other labels, but they MUST have
                               one standard label. The “labels
                               collection” is different than the
                               standard label. But, this is part of
                               the labels collection from a syntax
                               perspective.)
 Data type                     The data type of a concept which         String, monetary, decimals, Boolean,
                               the value must take.                     etc.




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 Term                          Meaning/Definition                       Example
 Period type                   The period type of a concept             Instant, duration, forever
                               allowed such as as of a point in
                               time, for a period of time, or
                               forever.
 Balance type                  The balance type of a concept such       Debit, credit
                               as debit or credit. Applies only to
                               certain monetary concepts.
 Documentation                 The documentation or definition of       Cash includes ....
                               the meaning of the concept.
 References                    References to one or more                References to the authoritative
                               external sources of documentation        financial reporting standards.
                               or definitions. This is a collection.

           HINT: the Period type of instant is equivalent to what an accountant refers
           to as “As of” a point in time. The duration is equivalent to “For Period
           Ended”.
Note that it is the US GAAP taxonomy standard label which should be the primary
interface into a concept, not the name of the concept. So, rather than a user
seeing “us-gaap:CashAndCashEquivalents” they would see “us-gaap:Cash and
Cash Equivalents”. Names are meaningless tokens whose only use is to serve as
a unique identifier to the actual concept.

4.11. Concepts (abstract)
Concepts are may only be used within line items and may never be reported have
the following properties.
 Term                          Meaning/Definition                       Example
 Identifier                    A unique identifier of a concept,        us-gaap:BalanceSheetAbstract
                               it’s name. (i.e. not the id attribute)
 Label                         The standard label of a concept.         Balance Sheet [Abstract]
                               (Note that concepts MAY also have
                               other labels, but they MUST have
                               one standard label. The “labels
                               collection” is different than the
                               standard label. But, this is part of
                               the labels collection from a syntax
                               perspective.)
 Documentation                 The documentation or definition of       Balance sheet includes ....
                               the meaning of the concept.
 Reference                     References to one or more                References to the authoritative
 (collection)                  external sources of documentation        financial reporting standards.
                               or definitions. This is a collection.




4.12. Labels
Additional labels (i.e. beyond the standard label) for a concept, axis, table,
domain, member, line items, other than the standard label which is required and
a property of the element.
 Term                          Meaning/Definition                       Example
 Identifier                    Uniquely identifies the label.           us-gaap_CashAndCashEquivalents
 Label                         The standard label of a concept.         Cash and Cash Equivalents, Beginning
                               (Note that concepts MAY also have        Balance
                               other labels, but they MUST have
                               one standard label. The “label
                               collection” is different than the
                               standard label.) (This is a
                               collection)
 Language                      Language of the label                    en-US




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 Term                          Meaning/Definition                     Example
 Label Role                    What the label is used for, for        http://www.xbrl.org/2003/role/period
                               example: standard label,               -start
                               beginning period label, ending
                               period label, terse label, negated
                               label, etc.

           HINT: Labels can have different roles. Common roles are the standard
           role, beginning period labels, ending period labels, terse labels, negated
           labels.

4.13. References
A concept, table, domain, member, line items may be described by a collection of
references. US GAAP taxonomy concepts have references. Extension concepts
will not have references.
 Term                          Meaning/Definition                     Example
 Identifier                    Uniquely identifies the reference.     us-gaap_CashAndCashEquivalents
 Reference Role                What the reference is used for, for
                               example: comment, general
                               information, measurement, etc
 Reference part                Collection of reference parts          Chapter, page, section, line, etc.
 (collection)




4.14. Fact
A fact is a single observable, reported piece of information (numeric, string,
narrative) that is described by the axis collection, fact value, fact attribute
collection. A fact must exist within a table. A fact can be used on one or more
table within a business report. A fact MUST exist in at least one table, they do
not exist “on their on”, independently of a table.
 Term                          Meaning/Definition                     Example
 Fact                          Fact value is an abstract notion       11,000 rounded to the nearest
                               which is broken into two possible      thousands, expressed in US Dollars
                               concrete possibilities: numeric
                               value or non-numeric value.
 ID                            Optional. Uniquely identifies the      ID-0001
                               fact. (Required if footnotes are
                               used because they connect the
                               footnote to the fact.)
 Concept                       A fact is associated with a concept    us-gaap:CashAndCashEquivalents
 Axis (collection)             A notion that represents the           Cash and Cash Equivalents on
                               collection of information properties   December 31, 2010, Audited, for
                               which describe the meaning and         ACME Company, Actual, etc.
                               context of a fact. The axis
                               collection identifies the fact.
 Fact attributes               Collection of fact attributes which    rounded to the nearest thousands
 (collection)                  further describe numeric facts and
                               are not involved with dimensional
                               processing
 Fact value                    Fact value is an abstract notion       11,000; Or the text “FIFO”.
                               which is broken into two possible
                               concrete possibilities: numeric
                               value or non-numeric value.
 Table (collection)            A fact exists within a table. A fact
                               is associated with one or more
                               tables. A Table is a set of facts
                               which have the same collection of
                               axis properties and fact value
                               properties and is used together for
                               some purpose.




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4.15. Fact attributes
Fact attributes is the notion that a value may have one or more pieces of
information associated with it which should not (does not) impact or not be
impacted by dimensional processing.
 Term                          Meaning/Definition                      Example
 Textual (for non-             The value of a non-numeric fact.        “FIFO”, a line of text, several
 numeric facts)                Could be text, narrative, prose,        paragraphs of text or escaped XHTML
                               textual information which would be      which populates a text box.
                               converted into an image (base
                               64), or other legal XBRL type. A
                               notion that groups the properties
                               of a value (of a fact), that apply to
                               non numeric values.
 Amount (for                   The value of a numeric fact. A          100,000
 numeric facts)                notion that groups the properties
                               of a value (of a fact), that apply to
                               numeric values only
 Rounding (for                 The rounding of a numeric fact.         Rounded to thousands, millions,
 numeric facts)                Applies only to facts with concepts     billions; rounded to hundredths
                               which are numeric.
 Unit (for numeric             The unit of a numeric fact. Applies     The currency of a monetary value,
 facts)                        only to facts with concepts which       “shares” for a decimal value.
                               are numeric.
 Footnotes                     Zero or more footnotes which can
 (collection)                  be associated with a fact to further
                               describe the fact.




4.16. Footnote
A footnote provides additional information about a fact. Footnotes are optional.
Footnotes can be associated with any number of facts.
 Term                          Meaning/Definition                      Example
 Identifier                    Uniquely identifies the footnote.       FN-00001
 Footnote Role                 Category into which the footnote
                               fits
 Footnote                      The actual footnote                     For additional information see Note B
                                                                       to the financial statements.




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 5. Overview of Semantic Model of an SEC
XBRL Filing
 This section documents the “blueprint” or schema of an SEC XBRL financial filing.
 This blueprint specifies a set of semantic rules which explain the characteristics of
 an SEC XBRL financial filing. The blueprint is based on empirical evidence and
 other information provided in section 2 above.

 5.1. Background
 US GAAP, in part (it does much more), describes disclosure rules for financial
 reporting. Today these disclosure rules are summarized in the form of an inherent
 understanding of financial reporting rules by accountants such as that the balance
 sheet balances, in disclosure checklists, and in tools such as the AICPA’s popular
 Accounting Trends and Techniques.         In this way, all these different things
 constitutes what amounts to a schema which financial reports must follow.
 Imagine if many of these rules could be articulated in a form which is readable by
 a computer software application. If both the rules and the instance of a financial
 report were articulated in a form which a computer could read, then a computer
 could validate the instance of a financial report against the financial reporting
 rules because both the report and the rules are understandable and useable by a
 computer software application.
 You should be able to somewhat understand this by imagining creating an Excel
 spreadsheet and formulas in that spreadsheet to indicate whether the
 spreadsheet properly foots, ticks, ties, cross casts and is otherwise correct.
 XBRL is a structured syntax readable by a computer application. XBRL Formulas
 is a powerful language for expressing formulas or rules. Both are globally
 accepted standards which makes them even better. The US GAAP taxonomy is a
 global standard dictionary of concepts and other metadata which is used to create
 financial reports and is likewise readable and useable by computer applications.
 Anyone familiar with XBRL and financial reporting understands that a financial
 report created for a company, say an SEC XBRL financial filing, can be validated
 using XBRL Formula. Not every possible thing can be validated such as whether
 the proper XBRL concept was used and the if the value of the fact which reports
 the concept ties to the general ledger; but there is much which can be validated
 using the features of XBRL Formula. So what this means is that an individual SEC
 XBRL financial filing has a schema which is enforceable by business rules which
 can prove whether that SEC XBRL financial filing is correctly created against those
 rules.
 The question is are there any standard XBRL Formulas, or business rules, which
 can be used across all SEC XBRL financial filings which are all made in US GAAP.
 If there are, then this constitutes a schema which could be used to ensure that all
 SEC XBRL financial filings created follow a consistent schema at some level.
 This document proves that there is, in fact, a schema which exists for US GAAP.
 It also points out opportunities for strengthening the US GAAP schema, if desired,
 to make it provide even additional utility in certain areas.
 Why is this important? There are two primary reasons that the notion of a US
 GAAP schema is important. First, SEC XBRL financial filings created by different
 software applications can be validated against that schema which is expressed
 using a global standard format, XBRL Formula, which is exchangeable across




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                                    UNDERSTANDING SEC XBRL FINANCIAL FILINGS



software applications. This ensures consistency between SEC XBRL financial
filings which means that the data is more useable.
But more importantly, what a US GAAP schema means is that software can be
built which uses that schema, leveraging the schema to both make it easier for
business users to create what would eventually be output as an XBRL instance
and supporting XBRL taxonomy, but also the XBRL instance and taxonomy would
comply to that schema.
Keep in mind that all the validation is at the business semantic level, not the
syntax level of XBRL. Validation of the XBRL syntax level is free because by
definition, the business semantic level complies to the XBRL technical syntax
level.

5.2. FASB/IASB Financial Reporting Conceptual Framework
The FASB and IASB are creating a common framework for financial reporting (see
http://goo.gl/4fSqO). The framework is not complete, but it does offer insight
into the pieces of a financial report.
Two pieces in particular offer help in defining the pieces of a financial report,
definitions of “financial statements” and of the “elements of financial statements”
Financial statements:
          Balance sheet
          Income statement
          Cash flow statement
          Statement of changes in shareholders’ equity
          Related disclosures


Elements of financial statements:
          Assets
          Liabilities
          Equity
          Investments by owners
          Distributions to owners
          Revenues
          Expenses
          Gains
          Losses
          Comprehensive income
The category “Related disclosures” is broad; the FASB Accounting Standards
Codification (ASC) offers a way to break these disclosures into useful categories:
          Organization
          Consolidation
          Presentation of financial statements and basis of reporting
          Significant accounting policies




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          Disclosures, financial statement accounts
          Disclosures, broad transaction categories

5.3. Notion of Financial Report Keystones
There are certain keystones exist which connect the pieces of a SEC financial
filing together.

5.3.1.Defining keystones
These appear to be the keystones:
          Primary financial statements
                 o    Balance sheet
                                 Assets
                                 Liabilities and Equity
                                 Equity
                 o    Income statement
                                 Revenues
                                 Operating Income (Loss) [CSH: Possibly]
                                 Income (Loss) from Continuing Operations Before Tax
                                 Net Income (Loss)
                                 Earnings per Share
                 o    Cash flow statement
                                 Cash and Cash Equivalents [Roll Forward]
                                 Net Cash Flow
                                            Net Cash Flow from Operating Activities
                                            Net Cash Flow from Financing Activities
                                            Net Cash Flow from Investing Activities
                 o    Statement of Changes in Equity
                                 Equity Account [Roll Forward]s
                                 Share Accounts [Roll Forward]s
          Basis of Reporting or Presentation of Financial Statements
          Accounting Policies
                 o    Significant Accounting Policies
                 o    Accounting Changes
          Disclosures, Financial Statement Accounts
          Disclosures, Broad Transaction Categories
          Document Information
          Entity Information
                 o    Entity Registrant Name
                 o    Entity Central Index Key




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5.3.2.Relations between keystones
These are the relations between the keystones:
          Balance Sheet
                 o    Cash and Cash Equivalents ties to Cash Flow Statement
                 o    Equity accounts tie to Statement of Changes in Equity
          Income Statement
                 o    Net Income (Loss) accounts tie to Statement of Changes in Equity
                 o    Net Income (Loss) ties to Cash Flow Statement (indirect method)
          Cash Flow Statement
                 o    Cash and Cash Equivalents ties to Balance Sheet
                 o    Net Income (Loss) ties to Income Statement (indirect method)
          Statement of Changes in Equity
                 o    Equity accounts tie to Balance Sheet
                 o    Net Income (Loss) accounts tie to Statement of Changes in Equity
          Basis of Reporting or Presentation of Financial Statements
                 o    ????
          Accounting Policies
                 o    Ties to Balance Sheet and Income Statement line items
          Disclosures, Financial Statement Accounts
                 o    Ties to Balance Sheet and Income Statement line items
          Disclosures, Broad Transaction Categories
                 o    ????
          Document Information
                 o    ????
          Entity Information
                 o    ????

5.3.3.Business rules of keystones
These are the relations between the keystones:
          Balance Sheet
                 o    Balances
                 o    Foots
          Income Statement
                 o    Foots
          Cash Flow Statement
                 o    Foots
                 o    Reconciles
          Statement of Changes in Equity




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                                    UNDERSTANDING SEC XBRL FINANCIAL FILINGS



                 o    Foots
                 o    Cross casts
                 o    Reconciles
          Basis of Reporting or Presentation of Financial Statements
                 o    None
          Accounting Policies
                 o    Certain policies are required
                 o    Exist if appropriate line item exists
          Disclosures, Financial Statement Accounts
                 o    Exist if appropriate line item exists
          Disclosures, Broad Transaction Categories
                 o    Exist if applicable
          Document Information
                 o    Certain items are required
          Entity Information
                 o    Certain items are required




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 6. Details of Semantic Model of an SEC
XBRL Filing
 This section documents the “blueprint” or schema of an SEC XBRL financial filing.
 This blueprint specifies a set of semantic rules which explain the characteristics of
 an SEC XBRL financial filing. The blueprint is based on empirical evidence and
 other information provided in section 2 above.
 The rules set out here appear to be followed by every SEC XBRL financial filing
 submitted to the SEC per the analysis of filings (see the appendix). If the financial
 reporting community can agree on more such rules, then these rules can be
 added to the set. It may be that there is some variety within these rules. If so,
 that variety can be embraced and other specific models can be created for
 specific niches such as trusts which use “Net Assets”. There may be additional
 company specific disclosure rules or industry specific rules.
 This model specifies high level characteristics and components which exist for
 every SEC XBRL financial filing, it does not specify specific details such as all
 balance sheet line items and such. It specifies what amounts to a framework into
 which the detailed components fit. There may be a number of schemas, but
 there are not an infinite number of schemas (i.e. each filer having their own,
 unique schema). For example, different schemas exist for a classified balance
 sheet and unclassified balance sheet, for corporations and partnerships, for
 commercial and industrial companies and banking and saving institutions.
 This model is driven by business semantics, not by technical syntax. Both a
 narrative and a detailed list of semantics are provided.
 Note that throughout the narrative and the summary of rules US GAAP Standard
 Labels for concepts are used to identify the components of the US GAAP
 Taxonomy (as opposed to the concept name).

 6.1. Balance Sheet
 The balance sheet of a corporation always has the concepts "Assets" and
 "Liabilities and Equity". The value of both of those concepts MUST have the same
 value (i.e. the balance sheet balances.). Depending on the industry you might
 have "Current Assets" and "Current Liabilities" (i.e. a classified balance sheet).
 The computations for "Assets" and "Liabilities and Equity" foot.
 Reporting entities can hang other concepts from "Assets" and from "Liabilities and
 Equity"; but you definitely have those two concepts and anything that does hang
 off those concepts adds up correctly. (i.e. the line items add up to the totals for
 “Assets” and “Liabilities and Equity”.)
 In the US GAAP Taxonomy, a different concept is provided for the equity of a
 partnership: “Partners’ Capital”. When the US GAAP Taxonomy is expanded to
 include proprietor ships, it is likely that a concept such as “Owners’ Equity” will be
 added. The US GAAP taxonomy could have used one concept for all types of
 equity, “Equity”, and then differentiating the equity via the line items of equity for
 corporations, partnerships, proprietorships, etc. But, that choice was not made
 and thus the total amount of “Liabilities and Equity” could be represented by a
 finite number of different concepts.
 Summary of specific business semantics (rules) for the balance sheet:
  ID                     Business Rule
  FI-BS-0001             The balance sheet MUST use the “Balance Sheet [Table]” (or




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                        something to that affect as the US GAAP Taxonomy does not
                        provide this [Table], “Statement [Table]” should not be used).
                        [CSH: It would be better if the US GAAP Taxonomy defined these
                        [Table]s, but they don’t and we have to live with that until they
                        do. Doing so would allow comparisons of, for example, a
                        “balance sheet” by a computer application simply grabbing the
                        “Balance Sheet [Table]” which provides the entire balance sheet.
                        Alternatively, if no common [Table] for a balance sheet exits,
                        then prototype theory can be used and a balance sheet can be
                        identified by the pieces within an SEC XBRL financial filings
                        indicating that what piece of the XBRL document is the balance
                        sheet.]
 FI-BS-0002             The US GAAP Taxonomy concept “Assets” MUST exist.
 FI-BS-0003             Either the US GAAP Taxonomy concept “Liabilities and
                        Stockholders’ Equity” or “Liabilities and Partner’s Capital” MUST
                        exist. Or, alternatively, the concept “Net Assets” could exist but
                        this is an edge case.

                        [CSH: Per SFAC 6, the US GAAP Taxonomy should have in my
                        view created a concept “Equity”. That concept might have a
                        label Stockholders’ Equity or Partners’ Capital or Owners’ Equity
                        (for a proprietorship). All of those concepts are “Equity”.]
 FI-BS-0004             The fact which reports the US GAAP Taxonomy concept “Assets”
                        MUST equal the fact which reports the “Liabilities and
                        Stockholders’ Equity” concept which exists, see 3 above.
 FI-BS-0005             “Assets” foots. “Liabilities and Stockholders’ Equity” foots. (This
                        is accomplished by having an XBRL calculation linkbase which
                        articulates the calculations “Assets” and “Liabilities and Equity”
                        and an XBRL processor passes these rules for each period of a
                        balance sheet.
 FI-BS-0006             All information shown on the balance sheet which does not fit
                        into the above is shown in the “Balance Sheet Parenthetical”
                        [Table].
 FI-BS-0007             The concept “Stockholders’ Equity Including Portion Attributable
                        to Noncontrolling Interest” exists on the balance sheet of
                        corporations. (Whether a company has a noncontrolling interest
                        or not, the concept “Stockholders' Equity, Including Portion
                        Attributable to Noncontrolling Interest” is the total for equity (i.e.
                        NOT the concept “Stockholders' Equity Attributable to Parent”
                        which is ONLY used when there is a noncontrolling interest)
 FI-BS-0008             The [Axis] “Legal Entity [Axis]” must always exist on the balance
                        sheet.
 FI-BS-0009             The cash account used on the balance sheet must also appear on
                        the cash flow statement.


This is a summary of other characteristics of a balance sheet:
          A balance sheet could be classified or unclassified. A classified balance
           sheet will also have the concept “Assets, Current” and “Liabilities,
           Current”. Most industries use classified balance sheets.
          The following concepts have a high probability of showing up on a balance
           sheet: Liabilities; Retained Earnings (Accumulated Deficit); Common Stock
           at Carrying Value; Accumulated Other Comprehensive Income.




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6.2. Income Statement
It seems reasonable that and empirical evidence shows that an SEC XBRL
financial filing would always have the following two line items: “Net Income
(Loss) from Continuing Operations Before Tax” and “Net Income (Loss)”. The
following is rational for this belief. First, it would seem reasonable to assume that
a company would more likely than not have continuing operations. In terms of
“Net Income (Loss)”; that could be broken down by the portion attributable to the
parent and the portion attributable to the noncontrolling interest, but a company
should always have “Net Income (Loss)”. “Net Income (Loss) Available to
Common Shareholders” is a breakdown of “Net Income (Loss)”, only if a filer has
preferred dividends or other adjustments.
There is a "step down" in the income statement, companies only have the steps if
they have that component. The components are: Income from Equity Method
Investments; Discontinued Operations; Extraordinary Items; Income Tax
(Benefit); Net Income (Loss) from Noncontrolling Interest; Preferred Dividends or
other Adjustments.
Summary of                 specific         business      semantics   (rules)   for   the   income
statement:
 ID                    Business Rule
 FI-IS-0001            The income statement MUST use the “Income Statement [Table]”
                       (or something to that affect as the US GAAP Taxonomy does not
                       provide this [Table], “Statement [Table]” should not be used).
 FI-IS-0002            The concept which articulates what amounts to “Income (Loss)
                       from Continuing Operations Before Taxes” (which is the concept
                       with the standard label "Income (Loss) from Continuing
                       Operations before Equity Method Investments, Income Taxes,
                       Extraordinary Items, Noncontrolling Interest" MUST exist in the
                       “Income Statement [Table]” and a fact value must exist for each
                       period presented.
 FI-IS-0003            The concept which articulates what amounts to “Net Income
                       (Loss)” (which is the concept with the standard label "Net Income
                       (Loss), Including Portion Attributable to Noncontrolling Interest"
                       and the name “us-gaap:ProfitLoss” MUST exist in the “Income
                       Statement [Table]” and a fact value must exist for each period
                       presented. (The concept with the standard label “Net Income
                       (Loss) Attributable to Parent” is a subtotal used if there is a
                       noncontrolling interest. The concept with the standard label “Net
                       Income (Loss) Available to Common Stockholders, Basic” is a
                       subtotal used if there are preferred dividends or other
                       adjustments reported.)
 FI-IS-0004            The concept "Earnings Per Share, Basic" MUST exist in the
                       “Income Statement [Table]” and a fact value must exist for each
                       period presented.
                       [CSH: The XBRL US consistency checks specifies this, not sure if
                       this is true in 100% of all cases.]
 FI-IS-0005            A US GAAP taxonomy concept MUST only exist within the tree of
                       concepts in which it is presented within the US GAAP taxonomy.
                       For example, the concept “Gross Profit” exists in the US GAAP
                       taxonomy within the tree “Operating Income (Loss)”; therefore it
                       MUST only exist within that same tree within an SEC XBRL filer
                       taxonomy, it cannot be used within for example the
                       “Nonoperating Income (Expense)” or “Operating Expenses” trees
                       of concepts.




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                       [CSH: Not exactly sure how to express this rule, I may need to
                       explain this.]
Other concepts which are very common on the income statement are as follows:
          OperatingIncomeLoss (used by 1120 or 76 percent)
          ComprehensiveIncomeNetOfTax (used by 726 or 49 percent)
          OperatingExpenses (used by 413 or 28 percent)



6.3. Cash Flow Statement
The cash flow statement is very consistent. Every company reported the concept
which has the standard label "Cash and Cash Equivalents, Period Increase
(Decrease)" which communicates “Net Cash Flows” from operating, financing, and
investing activities. That concept can be broken down into three other concepts:
Net cash flows from operating activities, Net cash flows from investing activities,
and Net cash flows from financing activities.
Companies will highly likely have operating cash flows, it could be that they have
no financing or investing cash flows. It is conceivable that they don't have
operating cash flows because they are not operating companies. There are two
other things which could be included in "Net Cash Flows": Effect of Exchange Rate
on Cash and Cash Equivalents and Net Cash Provided by (Used in) Discontinued
Operations. Now, discontinued operations could be configured in a number of
different ways, but it is always a part of "Net Cash Flows".
Effect of Exchange Rate on Cash is a different story; I am getting two different
messages. One of two things must be true. Either it is ALWAYS part of "Net
Cash Flows" (this is what I see in 99.99% of filings) or it could be part of the
reconciliation of cash (i.e. not part of "Net Cash Flow").
One or both of these business rules must be true: "Beginning Cash + Net Cash
Flows = Ending Cash". Or, alternatively, if exchange gain is NOT part of "Net
Cash Flows"; then: "Beginning Cash + Net Cash Flows + Effect of Exchange Rate
on Cash = Ending Cash". It could be the case that the few filers who are using
the alternative are making a mistake in their computation.
Net Cash Provided by (Used in) Operating Activities could be broken down using
one of two approaches: the indirect method which is used by most entities and
the direct method which is used less often.
There are two approaches to expressing information about Net Cash Flows from
Discontinued Operations. One approach is to include cash flow information
relating to discontinued operations as sub components of operating, investing,
and financing cash flows. The alternate approach is to combined all net cash
flows from discontinued operations as an additional sibling to net cash flows from
operating, investing, and financing activities, “Net Cash Provided by (Used in)
Discontinued Operations”.
There is an unresolved issue surrounding the use of “Net Cash Provided by (Used
in) Operating Activities” as opposed to being more specific and using “Net Cash
Provided by (Used in) Operating Activities, Continuing Operations” if a filer ONLY
has cash flows from continuing operations. This is not an issue if discontinued
operations are reported as using either approach, cash flows from continuing and
discontinued operations needs to be differentiated.
[CSH: The issue above is posed to XBRL US who is considering this matter in
their best practices group.]




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Summary of specific business semantics (rules) for the cash flow
statement:
 ID                     Business Rule
 FI-CF-0001             The cash flow statement MUST use the “Cash Flows Statement
                        [Table]” (or something to that affect as the US GAAP Taxonomy
                        does not provide this [Table], “Statement [Table]” should not be
                        used).
                        [CSH: It is unclear to me whether it is better to have only one
                        “Cash Flow Statement, Indirect [Table]” or to have two; “Cash
                        Flow Statement, Direct [Table]” and “Cash Flow Statement
                        [Table]”.]
 FI-CF-0002             The concept "Cash and Cash Equivalents, Period Increase
                        (Decrease)" MUST exist in the “Cash Flow Statement [Table]”
                        and a fact value must exist for each period presented.
 FI-CF-0003             One of the following two rules MUST ALWAYS be true: "Beginning
                        Cash + Net Cash Flows = Ending Cash".
                        Or, alternatively if exchange gain is NOT part of "Net Cash
                        Flows"; then:
                        "Beginning Cash + Net Cash Flows + Effect of Exchange Rate on
                        Cash = Ending Cash")
                        [CSH: This can be changed to only allowing one rule if the
                        alternative is deemed improper accounting practice.]
 FI-CF-0004             There is an XBRL calculation for “Net cash flows from operating
                        activities”, “Net cash flows from financing activities” and “Net
                        cash flows from financing activities” and every line item must
                        appear in the calculations linkbase which proves that the line
                        items foot.
 FI-CF-0005             Net Cash Flows from Discontinued Operations MUST exist as
                        either (a) a child of Net Cash Flows or (b) be delineated as part
                        of each component of cash flows.
 FI-CF-0006             The concept for cash which is being reconciled on the cash flow
                        statement MUST exist on the balance sheet.
 FI-CF-0007             “Net Cash Provided by (Used in) Operating Activities” should only
                        be used to aggregate cash flows from continuing and
                        discontinued operations. “Net Cash Provided by (Used in)
                        Operating Activities, Continuing Operations” and “Net Cash
                        Provided by (Used in) Operating Activities, Discontinued
                        Operations”. Should be used to properly articulate cash flows as
                        continuing or discontinued. The same is true for financing and
                        investing activities.

Other concepts which appear on the cash flow statement generally are:

          ProfitLoss (Net Income (Loss), Including Portion Attributable to
           Noncontrolling Interest) basically “Net Income (Loss)”


6.4. Statement of Changes in Equity
The beginning and ending balances of the statement of changes in equity tie to
the balance sheet equity section. Net income shown in this [Roll Forward] ties to
the income statement (the statement of changes in equity is a collection of [Roll
Forward]s for each balance sheet equity account). (All the statement of changes
in equity is, is a bunch of [Roll Forward]s.




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The different breakdowns of Net Income (Loss) appear in specific columns of the
statement of changes in equity: Net Income (Loss) Attributable to Parent, Net
Income (Loss) Attributable to Noncontrolling Interest, Net Income (Loss)
Including Portion Attributable to Noncontrolling Interest.
[CSH: The above is a major problem in SEC XBRL filings as the SAME concept, is
used for ALL columns in the statement of changes in equity. For example, the
concept “us-gaap:ProfitLoss” is generally used to report Net Income (Loss)
Attributable to Parent, Net Income (Loss) Attributable to Noncontrolling Interest,
and Net Income (Loss) Including Portion Attributable to Noncontrolling Interest.
This is because the SAME concept is use for ALL columns of the entire row.
Further, this results in duplicate facts being reported.]
There is a [Roll Forward] for every equity account and shares and there is a [Roll
Forward] for all the periods shown on the balance sheet.
[CSH: The US GAAP Taxonomy uses a “grid” approach to articulating the
statement of changes in equity which is fundamentally flawed because the [Axis]
component of equity requires SEC XBRL filers to create duplicate concepts. If the
SEC does not explicitly require this approach, then the statement of changes in
equity should be created just like any other [Roll Forward], because that is what
it is…a [Roll Forward]. If, however, the SEC requires the use of the “grid”
approach, then I can create a [Grid] pattern which specifies exactly how this
“grid” is to be created, using the components of equity [Axis] as the columns and
the line items as the rows. This needs to be decided before we can articulate the
business rules below.]
Summary of specific business semantics (rules) for the statement of
changes in equity:
 ID                      Business Rule
 FI-SE-0001              The statement of changes in equity MUST use the “Changes in
                         Equity [Table]” (or something to that affect as the US GAAP
                         Taxonomy does not provide this [Table], “Statement [Table]”
                         should not be used).
 FI-SE-0002              All beginning balances must properly roll forward to the ending
                         balances (Beginning balance + changes = Ending balance)
 FI-SE-0003              All equity component changes MUST sum to total equity
                         changes (i.e. the roll forward must cross cast)
 FI-SE-0004              All originally stated balances must properly reconcile to restated
                         balances (Originally stated balance + adjustments = Restated
                         balance) (this is specifically for prior period adjustments for
                         accounting changes and corrections of a prior period error)

6.5. Basis of Reporting
The basis of reporting provides information about the entity and over arching
reporting and presentation issues used by the financial report.
[CSH: We need to analyze this more. This might be an “optional” section as many
reporting entities combine this information within the significant accounting
policies. However, it really seems to be a separate section.]
Summary of specific                        business semantics (rules) for the      basis of
reporting:
 ID                      Business Rule
 FI-OI-0001              The “Basis of Reporting [Table]” MAY exist, it is optional.




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[CSH: This needs to be tuned. Basically include in this are the sections
“Organization”, “Consolidation”, “Presentation of Financial Statements”, and some
times “Significant Accounting Policies”. Other areas which may need to be
addressed are “Use of Estimates”]

6.6. Significant Accounting Policies
[CSH: To do.]
Some policies relate to financial statement line items. Some don't. If they do tie
to a line item, the fact that it does tie should be expressed.
Summary of specific business semantics (rules) for the information about
organization:
 ID                     Business Rule
 FI-AP-0001             The “Significant Accounting Policies [Table]” MUST exist. (or
                        something to that affect as the US GAAP Taxonomy does not
                        provide this [Table], “Statement [Table]” should not be used).
 FI-AP-0002             The following policies are required to be provided: Revenue
                        recognition policy, principals of consolidation.
 FI-AP-0003             The “Accounting Changes [Table]” MUST exist if the reporting
                        entity reports any accounting changes.


6.7. Disclosures, Financial Statement Accounts
           NOTE: Jon Rowden and Mike Willis make the following statement in their
           white paper Making Sense of XBRL In the US and the UK, “The
           accountants’ skill and expertise can then be applied to and focused on
           disclosures where there is a problem, rather than turning each disclosure
           note into something resembling the accounting equivalent of a hand-
           crafted work of art.”
Financial statement disclosures, in some cases should be a hand-crafted work of
art. But not in most cases. Most accountants do not desire to be artists, rather
they endeavour to comply with financial reporting rules and XBRL can help
accountants achieve this desire. There are some required disclosures. Other
disclosures are required if you have certain financial statement line items. Other
financial statement disclosures are required if the financial statement line item
has certain specific characteristics. Other financial statement disclosures are
common practice or purely optional. This information can be organized in
different ways. Financial statement disclosures are not random.
As there are price differences between hand-crafted furniture and the furniture
which you might purchase at IKEA or at a high end furniture store, there are
different prices or costs incurred to taking different approaches to creating
financial statement disclosures.
Some disclosures relate to financial statement line items. Some don't. The ones
that do tie to those line items (i.e. they are the same XBRL concept in the
statement and in the disclosure). If the disclosure is supposed to foot, some
business rule exists to show that (either an XBRL calculation or an XBRL formula).
Things that should be tied together are tied together, be they because they relate
to the same class of stock, same entity, same class of some other line item, or in
some other thing which should be tied together.
[CSH: People seem to confuse the notion of a “note” and a “disclosure”. They are
not the same. “Disclosures” are things which need to be disclosed. “Notes” is a
presentation related idea and is an organization of the disclosures preferred by a




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SEC reporting entity. So, a note is an instance of one or more disclosures
provided by a reporting entity. How disclosures are organized within the notes is
up to a reporting entity. But many of the things which are disclosed are required
by US GAAP.       There are also common practice disclosures and additional
disclosures which an entity chooses to provide. There seems to be three classes
of disclosures: (a) always required, (b) required if you have a certain line item on
the primary financial statements or if the disclosure is otherwise applicable or (c)
other disclosures an entity chooses to make. Within those sets of disclosures, an
entity may also provide additional information beyond what is required. The
notion of what is disclosed and how those disclosures are organized are different
and should be kept in the back of one’s mind.]
Summary of specific business                              semantics   (rules)   for   the   financial
statement accounts disclosures:
 ID                     Business Rule
 FI-AD-0001             Cash and Cash Equivalents Disclosures [Table]
 FI-AD-0002             Cash and Cash Equivalents Components [Table]
 FI-AD-0002             Restricted Cash and Cash Equivalents [Table]
 FI-AD-0003             Compensating Balances [Table]
[CSH: Basically, it appears as though an entire disclosure checklist of “if, then”
statements needs to be created similar to a manually prepared disclosure
checklist used today. If you have this line item, then these disclosures are
required. If you are in a specific industry which requires additional disclosures,
then you need to provide those. If a line item has these specific characteristics,
then these additional disclosures are required. If you want to add more stuff
beyond these, go for it.]
[CSH: Not totally sure how to approach this. What might work is to provide a list
of “shell” [Table]s with required components (i.e. that [Table] and the shell of
concepts are REQUIRED), then other pieces can be added in addition to those
minimum pieces of the specified component.)

6.8. Disclosures, Broad Transaction Categories
[CSH: To do.]
US GAAP required the following disclosures only if they are applicable.
Summary of specific business semantics (rules) for the broad transaction
categories disclosures:
 ID                     Business Rule
 FI-BT-0001             Related Parties [Table]
 FI-BT-0002             Related Party Transactions [Table]
 FI-BT-0003             Contingencies and Commitments [Table]
 FI-BT-0004             Risks and Uncertainties [Table]
 FI-BT-0005             Nonmonetary Transactions [Table]
 FI-BT-0006             Subsequent Events [Table]
 FI-BT-0007             Variable Interest Entities [Table]



6.9. Document Information
The US SEC requires a “Document Information [Table]” to be reported by every
SEC XBRL filer.




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[CSH: This is a prototype of what is possible, this is NOT the disclosure
requirements of the SEC.]
Summary of specific business semantics (rules) for the document
information:
 ID                    Business Rule
 FI-DI-0001            The “Document Information [Table]” MUST exist.
 FI-DI-0002            The following [Line Items] MUST exist within the Document
                       Information [Table]: Entity Registrant Name, Entity Central Index
                       Key, Entity Filer Category, Entity Current Reporting Status, Entity
                       Voluntary Filers, Entity Well-known Seasoned Issuer, Entity Public
                       Float, Document Type, Amendment Flag, Document Fiscal Period
                       Focus, Document Fiscal Year Focus, Document Period End Date,
                       Current Fiscal Year End Date, Entity Common Stock, Shares
                       Outstanding, Trading Symbol.
                       [CSH: Personally, I believe that the SIC code should be required.]


6.10. Entity Information
The US SEC requires the following Entity Information tables to be reported by
every SEC XBRL filer.
[CSH: This is a prototype of what is possible, this is NOT the disclosure
requirements of the SEC.]
Summary of specific business semantics (rules) for the document
information:
 ID                    Business Rule
 FI-EI-0001            The “Entity Information [Table]” MUST exist. The Entity
                       Registrant Name and Entity Central Index Key MUST be provided.
                       Other entity information may be provided.
 FI-EI-0002            The “Entity Sector Industry Classifications [Table]” MUST exist.
                       The primary industry sector MUST be provided.
 FI-EI-0003            The “Entity North American Industry Classifications [Table]” MUST
                       exist. The North American Industry Classifications industry of the
                       filer MUST be provided.
 FI-EI-0004            The “Entity Contact Personnel [Table]” MUST exist. The document
                       (filing) creator MUST be provided, other contacts may be
                       provided.
 FI-EI-0005            The “Entity Addresses [Table]” MUST exist. The primary mailing
                       address of the filer must be reported. Other addresses may be
                       reported.
 FI-EI-0006            The “Entity Phone Fax Numbers [Table]” MUST exist. The primary
                       phone number and investor relations phone numbers MUST be
                       reported, other phone numbers may be reported.
 FI-EI-0007            The “Entity Listings [Table]” MUST exist. All stock exchange
                       listings MUST be reported.
 FI-EI-0008            The “Entity Location [Table]” MUST exist. The primary entity of
                       the entity MUST be reported. Additional entity locations may be
                       reported.




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 7. Special or Specific Modelling
Considerations
 This section summarizes special and specific considerations when modelling an
 SEC XBRL financial filing. The key piece of information this section provides are
 subtleties which are often overlooked when working with specific types of
 structures of a financial report.

 7.1. Articulating Business Characteristics using [Axis]
 Key to comparability is an explicit understanding of the characteristics of a
 reported fact. These business-related characteristics are communicated using
 [Axis]. [Axis] can be put into two broad groups: general use and specific use.
 Fundamentally, when you think of [Axis] or characteristics, think in business
 terms, not technical terms. It is business information which is being expressed.
 You can ignore the XBRL syntax which instantiates these business semantics.

 7.1.1.General use axis
 General use [Axis] tend to be used on all [Table]s within an SEC XBRL financial
 filing or on more than one [Table]. Here are the common [Axis] used within an
 SEC XBRL financial filing and the implied values of the [Axis] does not explicitly
 exist.
           Reporting Entity [Axis]. Every fact reported is associated with a
            reporting entity. For SEC XBRL filers that entity is identified by the filers
            CIK number. This [Axis] is explicitly articulated using the XBRL syntax as
            the "entity identifier" and is required by XBRL.
           Period [Axis]. Every fact reported is also explicitly associated with a
            period as this is likewise required by XBRL. This period can only be
            articulated in a "calendar period" form. It would be good to be able to
            articulate fiscal period information, but the XBRL syntax cannot
            accommodate this need in its current form. So, this period is really a
            calendar period only, it is always required, and is expressed in the XBRL
            syntax as the "period" portion of a context.
           Report Date [Axis]. The report date is the date of the SEC or the date of
            the auditor's report. There is ambiguity surrounding using this [Axis], but
            the safe way to go is to use this strategy in my view. If you do not have a
            prior period adjustment, then everything in the report relates to the date
            of your filing or auditor report can be implied. If you do have a prior
            period adjustment, then you need to explicitly use the Report Date [Axis]
            to differentiate originally reported and restated values.
           Legal Entity [Axis]. The legal entity of a fact is implied to relate to the
            consolidated entity unless it is explicitly associated with some other legal
            entity such as a parent holding company in SEC XBRL filings. Providing no
            Legal Entity [Axis] means the same thing as explicitly providing the "Legal
            Entity [Axis]" onto a [Table] and providing only the "Entity [Domain]"
            (which really means "Consolidated Entity [Domain]").
           Business Segment [Axis]. When breaking your filing information out by
            business segment, you need to use the business segment [Provided]. If
            this does not exist, then total for all business segments is implied.




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          Geographic Areas [Axis]. When breaking your filing information out by
           geographic areas, you need to use the geographic area [Axis]. If this does
           not exist, then total for all geographic areas is implied.
          Reporting Scenario [Axis]. Sometimes you might need to differentiate
           information which is actual, budgeted, forecast, etc. This is what the
           Reporting Scenario [Axis] is for. If you don't explicitly use it, then facts
           are implied to be actual.
          Operating Activities [Axis]. This [Axis] helps you differentiate
           continuing operations and discontinued operations. If it does not exist,
           facts are implied to relate to continuing operations.
          Products and Services [Axis]. This lets you break information down by
           product/service. If it does not exist, it is implied to mean all products and
           services.
          Major customers [Axis]. This lets you break information down by
           customer. If it does not exist, all customers are implied.

7.1.2.Specific use axis
Specific use [Axis] tend to be used on only one [Table] within an SEC XBRL
financial filing and are always explicitly provided. There are several hundred
specific use type [Axis]. Here is an example of some:
          Equity Interest Issued or Issuable Type [Axis]
          Extraordinary Item [Axis]
          Registration Payment Arrangement [Axis]

7.1.3.Axis aggregation models
[Axis] aggregation models should be flat as XBRL has no [Axis] aggregation rules.
Until such time as XBRL Formulas can be used to articulate these rules,
[Member]s of an [Axis] should avoid hierarchy. See the SEC XBRL Primer Axis
Aggregation section for more information.
For more information see the logical model and the appendix section which
discusses [Axis] aggregation models in more depth.

7.2. Notion of Financial Integrity Relations Between [Table]s
[Table]s within an SEC XBRL financial filing can be related in one of three ways or
categories:
          Unrelated [Table]s – a [Table] has no relation to any other [Table]
           within a filers taxonomy.
          Related by [Line Items] type [Table]s – one or more [Table]s which
           share one or more concepts.
          Related by [Axis] type [Table]s – one or more [Table]s which share
           one or more [Axis].
The following are a few examples which help you understand the differences
between the three categories of [Table] relations:
          Nonmonentary Transactions [Table] is not related to any other [Table] in
           the entire US GAAP taxonomy nor in any SEC XBRL financial filing; it ties
           to nothing. It is stand alone.
          Subsequent events [Table]. Likewise unrelated.




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          Balance Sheet [Table] and the Property, Plant and Equipment Components
           [Table] are related in that the total of PPE is on the balance sheet and that
           total PPE also serves as the intersection to the detailed breakdown,
           whether these concepts are expressed using [Member]s of an [Axis] or if
           they are expressed as concepts (XBRL items) within [Line Items].
          Property, Plant and Equipment Components [Table] and the Property,
           Plant and Equipment Estimated Useful Lives [Table] are related by the
           Class of Property, Plant and Equipment [Axis].
          Income statement [Table] is related to the Business Segment Breakdown
           [Table] and the Geographic Areas Breakdown [Table].

7.3. Two Approaches to Relating Summary/Detailed [Table]s
There are two approaches to relating [Table]s:
          Relate using [Line Items] – details of a concept from a summary
           [Table] are articulated as [Line Items] within the detailed [Table].
          Relate using [Member]s – details of a concept from a summary [Table]
           are articulated as [Member]s of that same concept within the detailed
           [Table].
An example will make this clear. Consider the following taxonomy fragment:




The fragment above shows the concept “Inventory, Net” on line 428 as the total
of the components of inventory. The concept “Inventory, Net” also appears on
the balance sheet. In this case the disclosure is modelled relating the concepts
using additional [Line Items] (option 1 above).
Alternatively consider the following case:




In this case the balance sheet concept “Property, Plant and Equipment, Net” (line
item 442) is broken down in the disclosure using the [Axis] “Property, Plant and
Equipment by Type [Axis]” which has the [Member]s “Land [Member]”,




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“Machinery and Equipment [Member]”, and “Furniture and Fixtures [Member]”.
This is the second option above.
The two options are 100% equivalent from a business semantics level. However,
potion 2 has advantages which can be seen in the following taxonomy fragment:




This taxonomy fragment models information about the accounting policies of
property, plant and equipment. Using option 1, there would be no connection
between this taxonomy fragment and the breakdown by [Line Items]. But using
option 2 does provide a connection between the policies and the breakdown of
components via the “Property, Plant and Equipment by Type [Axis]”.
Many times a modeller has no choice as to which approach to use to break down
details. For example, if the Property, Plant and Equipment details were shown on
the face of the balance sheet, then the [Line Items] approach must be used
because otherwise the details would not render on the balance sheet and the
balance sheet would not foot. As such, the details must be modelled as additional
[Line Items].

7.4. Notion of [Line Items] Key Concepts
Within a [Table]’s set of [Line Items], certain concepts are required or the set of
[Line Items]s provided will simply make no sense. For example consider the
following disclosure of nonmonetary transactions:




The concept on line 28, the amount of the transaction, is clearly required as that
is what is being disclosed. All other information provides additional descriptive
information about that amount. This descriptive information may, or may not, be
required to be disclosed depending on the financial reporting rules. Filers can add
additional descriptive information. But in all cases the amount will exist because
the fundamental information being communicated makes no sense without it.
These “required concepts” are not clearly indicated within the US GAAP
taxonomy, however they are VERY clearly documented within US GAAP. A
financial reporting disclosure checklist is used by accountants to make sure they
don’t leave anything out. Many of these relations (if you have this, then you
have to disclose this; if you disclose this then you likewise need to disclose this)




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used within a financial reporting disclosure checklist can be checked using
software.

7.5. Modeling Detailed [Table]s which Contain only One
[Member]
If a [Table] relates to another [Table], providing a detailed breakdown of what is
in the summary [Table] and that detailed [Table] has more than one [Member];
then it is clear how to model that detailed [Table]: you have to model each
[Member] of the set of detailed information in the one [Table], you have to model
the [Domain] or total which summarizes that detail and provides the connection
to the summary [Table].
However when a detailed set has two characteristics it is less clear how to model
the information. Those two characteristics are: (a) only one [Member] and (b)
more than one [Line Items].
For example consider the case where an SEC XBRL filer has only one class of
common stock and therefore one concept on the balance sheet to model that
class of stock; but then it also has to model the authorized shares, issued shares,
par value, and other [Line Items] which provide information about that one class
of common stock.
Two options exist for modelling the one class of stock:
          Model the [Table] with one [Member] for the class of stock and the
           [Domain] which provides the connection between the class of stock
           information [Table] and the balance sheet [Table]
          Model the [Table] with no class of stock [Axis] and model the class of
           stock information.
[CSH: This description still needs work and probably an example to show this, but
it conveys the idea for now.]

7.6. Benefits of Guaranteed Unique [Table]s
There is no benefit to [Table]s having exactly the same names (i.e. one [Table]
used multiple times). However, there is significant benefit to having unique
[Table] names.
If [Table] names are not unique two things happen:
          You must rely on the network in which the [Table] exists in order to
           specifically identify a [Table]. (This is as compared to being able to ONLY
           use the [Table] name if the [Table]s are guaranteed to be unique.)
          You have no idea on what actually defines the [Table]; is it the name of
           the [Table] or the components (the set of [Axis] and the set of [Line
           Items])
While there are work arounds for having non-unique [Table]s, both a taxonomy
and an SEC XBRL financial filing and in particular the use of those [Table]s would
benefit from having Guaranteed unique [Table]s within an SEC XBRL filing.
Basically, navigation of the content of an SEC XBRL filings is vastly easier if
[Table]s are unique because the [Table]s themselves define the content by
definition (i.e. their uniqueness) and the navigation of content is easier as only
the [Table] is needed, rather than having to take into consideration both the
network and the [Table] because [Table]s are not unique.
For more info see:




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http://stexx.files.wordpress.com/2010/07/combining_unstructured_semistructure
d_fullystructured_data.pdf

7.7. Use Business Domain Rather than Technical
Terminology
There is no need for technical oriented terminology within a business oriented
taxonomy. For example the term “Entity [Domain]” should not be used as it has
no business meaning. “Consolidated Entity [Domain]” (adding the [Domain] to
the label only to follow the US GAAP labelling conventions) is superior.




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8. Relation between Components
There are relations between the components which we have discussed which you
should be aware of. This is a discussion of these important relations. Note that
some relations are syntax in nature and therefore irrelevant to business
semantics.

8.1. Relation between presentation, calculation, and
definition networks is syntax.
SEC XBRL filings have three different types of networks: presentation, calculation,
and definition. These different types of networks are XBRL syntax and users
should generally not be concerned with these different networks for the following
reasons.
If modelled consistently then the following is true about these three different
types of networks:
          Presentation and definition are 100% interchangeable. When the
           US GAAP Taxonomy is created, the presentation networks are modelled
           and then the definition network is automatically generated from the
           presentation relations. Likewise, the definition networks could be used to
           automatically generate the presentation relations. Problems occur when
           software reads the presentation or definition relations and they are
           inconsistent. Which is the computer to believe as the accurate articulation
           of the information?
          Calculation networks are 99% interchangeable with presentation
           networks. If balance attributes exist on concepts, then presentation
           networks and calculation networks are interchangeable because the
           balance attribute helps determine the weight of calculation relations.
           Calculation networks will only exist if a [Roll Up] information model exists;
           that is what the calculation network communicates, those relations.
          If calculation networks are interchangeable with presentation
           networks, then calculation networks are interchangeable with
           definition networks. By induction.
          Definition    networks      constrain    relations   far    better    than
           presentation networks.        Each type of relation articulated within a
           definition network has its own role. For articulating XBRL Dimensional
           information, these roles are specified and enforced by an XBRL processor.
           By contrast, presentation networks have only one role that it uses “parent-
           child”. As such, there is only one type of relation presentation networks
           can express.
There are two important messages here. First, problems will be encountered if
there are inconsistencies between the “message” articulate by a presentation
network, a calculation network, and a definition network which work together to
articulate meta data about a component of a financial report. Second, to
minimize these problems, let software manage these relations. They are 99%
interchangeable anyway, software users can deal with the remaining 1%, rather
than grapple with trying to keep the three types of networks consistent manually.

8.2. Relations between Networks
Networks, per XBRL rules, have no order or sequence or official way to articulate
an order. Nor can networks be expressed in a hierarchy (i.e. like concepts have




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parent-child relations). The US GAAP Taxonomy and SEC have created a scheme
of ordering networks and creating a hierarchy using the numbers and categories
(Document, Statement, Disclosure).
NOTE: There are other possible approaches to ordering.          For example, a
presentation network can be created, adding the categories “Document”,
“Statement”, “Disclosure” or other such categories and then relations could be
created between a category and a table, organizing the information within an SEC
XBRL filing.

8.3. Semantics of Relations between Components
Not all relations which exist within an SEC XBRL filing can be expressed using the
mechanisms currently provided by the US GAAP Taxonomy; but this does not
mean that they cannot be, or should not be, expressed. For example, a [Roll
Forward] relationship cannot be expressed using XBRL calculations (i.e. beginning
balance + changes = ending balance) and a dimensional aggregation (Sales for
Asia + Sales for Europe + Sales for America + Sales for Africa = Total Sales for
all geographic areas). However, these relations do exist, they do need to be
checked, and XBRL Formulas can express these relations.
XBRL Formulas expresses these semantics in a global standard way. XBRL
Formulas is not allowed to be submitted to the SEC. That is not a reason for not
expressing the relations and not verifying that the relation is correctly expressed
with your SEC XBRL filing.

8.4. Relations Exist Within Tables
Relations exist within the [Line Items], within a component of an SEC XBRL
financial filing. The information model expresses the relations between the
concepts.
Relations also exist between the [Member]s of an [Axis]. This is called the [Axis]
aggregation model.

8.5. Relations Exist between Tables
Business users tend to understand the relations within a table better than they
understand that relations also exist between tables. For example, a balance
sheet has many line items which are detailed within the disclosures. The balance
sheet is one table, a summary table. The balance sheet ties to many, many
disclosure tables which provide additional details. There are many other such
examples.
These relations need to be properly expressed. These relations can be tested
using XBRL Formulas which prove that the relations are expressed correctly.
           HINT: There are three types of relations between [Table]s. See the
           section within specific an special considerations for more information.




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 9. Verifying SEC XBRL Filings using
Automated Validation
 It is easy to validate a financial report which is created on paper. All you need to
 do is give the report to a competent accountant, hand them a 10-key and green
 eye shades, give them a paper disclosure checklist and your worries are over; the
 accountant will make sure it is correct. The problem is that this process is labor
 intensive, the knowledge of accountants can vary widely, it is time consuming
 because it is labor intensive and it is costly because it is labor intensive. Further,
 because accountants are human they can make mistakes.
 SEC XBRL financial filings changes this equation. The XBRL format can be read by
 software applications and many of the verification processes can be automated as
 a result. You will never be able to do away will all human involvement. In fact,
 because the mindless work of making sure everything foots and cross casts and
 otherwise ticks and ties; the knowledge of an accountant can be applied to other
 important areas of verification which were never performed because the analysis
 budget was used up on the mindless tasks and these more important tasks can
 never be automated, they take human judgment.
 Further, even this “automated verification” will be rendered obsolete when
 software applications perform these tests as you create your financial report
 within a software application which understands the semantics of a financial
 statement.

 9.1. Automated verification a computer can perform
 The following are the automated verification or validation which XBRL can
 perform. Humans still play a role in some of these. I will cross reference the type
 of validation to a set of four categories which I have heard automated validation
 placed into: correctness, completeness, consistency, and accuracy. I will
 also provide examples of this validation where I can.
           Edgar filer manual (EFM) validation. This is the only validation
            required to pass a filing into the SEC. But this is far from what is
            necessary to tell whether your financial information is correct.
           Vender specific EFM validation (such as XBRL Cloud validation).
            There are different interpretations in SEC EFM validation. That is why XBRL
            Cloud validation is different than SEC XBRL validation required for
            submission. As SEC EFM validation is not compete and as there is no
            standard and complete SEC EFM validation conformance suite, XBRL Cloud
            validation is one publically available interpretation of SEC EFM validation
            rules which should be considered. This covers XBRL syntax validation, SEC
            specific validation requirements which includes meta data related, some
            light semantics. (Relates to: correctness, consistency, completeness)
           Information model validation. Tests to be sure you are creating things
            such as your [Table]s, [Roll Forward]s, roll ups, and hierarchies consistent
            with the US GAAP Taxonomy. Doing so is specified in the US GAAP
            Taxonomy Architecture. This helps make sure your extension taxonomies
            are consistent with the US GAAP Taxonomy and with other SEC XBRL
            filers. For example, section 4.5 covers how [Table]s are to be created. I
            don't have a validation report for this, but this shows what the reference
            implementation taxonomy looks like which follows the US GAAP Taxonomy
            information model. (Relates to: consistency)




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          Axis aggregation model validation. The aggregation model used by
           the domain of an axis, sometimes referred to as dimensional aggregations,
           is both expressed by XBRL Formulas and validated by XBRL Formulas.
           (Relates to: correctness)
          Extension points and extensibility rules validation. Tests to see if
           where you are extending the US GAAP Taxonomy is appropriate and if you
           are creating logical extensions. For example, putting an income statement
           line item on the balance sheet is illogical. Or, adding a concept at the
           same level as "Assets" and "Liabilities and Equity" on the balance sheet
           might not make much sense. (Relates to: consistency)
          Financial integrity validation within a [Table]. Tests to be sure that
           each [Table], be that [Table] explicitly defined or implied, is "internally
           consistent and correct". Financial integrity is discussed here.        For
           example, does your balance sheet have "Assets", "Liabilities and Equity",
           does your balance sheet balance, and do all the line items add up
           correctly? That is financial integrity, just like a paper based financial
           statement. (Relates to: correctness, consistency, completeness, accuracy)
          Financial integrity validation between [Table]s. Tests to be sure that
           explicit/implicit [Table]s are properly related to one another. For example,
           the balance sheet ties to the statement of changes in equity. The cash
           flow statement cash account needs to tie to the balance sheet. Disclosure
           details need to tie the financial statement line items. (Relates to:
           correctness, consistency, accuracy)
          Internal consistency. When I originally created my reference
           implementation I did not have access to the XBRL US consistency suite. I
           asked that model be run through that suite of tests and the consistency
           suite pointed out that the reported issued shares was less than the
           reported authorized shares, which is impossible. Internal consistency
           relates to the consistency between reported facts within an XBRL report.
          Computations validation. A type of consistency is whether all the
           numbers foot, cross cast or otherwise tick and tie. XBRL calculations
           offers some help here, for example here is the validation report for the
           reference implementation which shows that things add up. But there are
           things that XBRL calculations cannot test, something else must be used.
           For example, [Roll Forwards], dimensional aggregations (see axis
           aggregation model above), and other more complex computations. Need
           to be verified whether the SEC tests these or not. This XBRL Formula
           linkbase is used to test the reference implementation, here are the passing
           results. (Relates to: accuracy)
          Consistency with prior period filings. The ending balances in your
           period 1 filing will become the beginning balances in your period 2 filing.
           Automated validation tests to see if the current period filing beginning
           balances tie to the prior period filing ending balances are possible.
           (Relates to: correctness, consistency, completeness, accuracy)
          Disclosure checklist validation. Also sometimes referred to as
           reportability rules, these tests help to make sure your disclosures are
           complete. For example, if PPE is reported, you have to include your PPE
           policies and PPE disclosures. This has less value for a financial which is
           already complete, when making modifications for new disclosures this can
           add value. (Relates to: completeness)




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          Industry standards validation. Are industry practices being followed if
           the applicable industry is different than US GAAP for commercial and
           industrial companies. (Relates to: correctness, consistency, completeness)
          Rendering validation. Does your SEC filing render correctly, using the
           SEC previewer for SEC filings. Test to see how the XBRL instance renders
           within the SEC previewer. (Relates to: consistency)
          Comparability validation. Tests to see how well an XBRL filing can be
           compared to a similar XBRL filing. (Relates to: consistency)
          Key performance indicators validation. Tests for wild fluctuations
           against internal benchmarks and industry averages. Much like an auditor's
           variance analysis. (Relates to: correctness, consistency, accuracy)
          Best practices validation. Other common practices. (Relates to:
           correctness, consistency, completeness, accuracy)
          Style, spelling and grammar checking. The US GAAP taxonomy uses a
           specific style. For example, “Long term debt” could be spelled “Long-term
           Debt” or “Long-Term Debt”. Automated style, spelling, and grammar
           checking can help in creating SEC XBRL filings.




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  10. Analysis and Comparison of SEC XBRL
Financial Filing Information
 The ultimate test as to whether an SEC XBRL financial filing is properly created is
 its utility in terms of being analyzed and/or compared. This section places no
 judgments as to what should be comparable. What this section does is shows
 common types of uses of SEC XBRL financial filings and want is necessary for
 comparability to occur. Decisions as to where comparability should exist is a
 question which the financial reporting supply chain must answer.

 10.1. Financial Report Analysis Use Cases
 There are the general use cases for information reported in SEC XBRL financial
 filings:
           Analysis of a single filing. Analysis of one financial filing from one filing
            entity.
           Time series analysis for a filer. Two or more financial filings from the
            same filing entity.
           Comparative analysis across filers. Two or more financial filings from
            different filing entities using different subsets of information.
           Ratio analysis. An analysis of a single filing, a time series analysis, or a
            comparative analysis using ratios.

 10.2. Two Approaches to Comparing Information
 There are two general approaches to enabling a comparison:
           Top down. Using a top down approach high level structures are used as
            the basis for comparison.      For example, networks, [Table]s, or
            components could be used as the basis for comparison.
           Bottom up. Using a bottom up approach, the characteristics or concepts
            contained within a component are used to define the structure being
            compared. Another term for this approach is prototype theory.
 SEC XBRL financial filings cannot be compared top down because every network
 is unique for each filer, components are not consistently identified, [Table]s are
 not guaranteed unique so they could mean different things, and there are no
 other such “handles” which can be used to grab the pieces one desires to
 compare.

 10.3. Fundamentals of Prototype Theory: A Bottom Up
 Approach
            HINT: This information is inspired by the book Everything is Miscellaneous:
            the power of the new digital disorder, by David Weinberger, chapter 9,
            pages 173 to 198. That chapter has detailed explanations and reasoning
            which supports prototype theory.
 Fundamentally there are two perspectives to understanding what something is:
           Aristotle’s definition view perspective was that “A thing is a member of a
            category if it satisfies the definition of the thing.”




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          The second perspective, prototype theory, is that we can know what
           something means even if it can’t be clearly defined and even if its
           boundaries cannot be sharply drawn; concepts can be clear without having
           clear definitions if they’re organized around undisputed examples, or
           prototypes, as Eleanor Rosch the inventor of prototype theory calls
           them.
As an example, one can understand that something is a “chair” by understanding
as many properties as possible about the thing you are looking at, looking at the
properties of a chair as defined by a prototype (the undisputed example), and
then predicting whether the thing you are looking at is a “chair” by comparing the
properties you are looking at with the properties of a chair.
By contrast, the definitional view “draws sharp lines” whereas the prototype view
works because “things can be sort of, kind of, in a category. Prototype theory
relies on our implicit understanding and does not assume that we can even make
that understanding explicitly.

10.3.1. Issues identifying components within SEC XBRL financial filings
SEC XBRL filings provide basically no top level foundation for comparability, no
“handles” as they are sometimes referred to. Two candidates as a basis for
comparison are networks and [Table]s.
However, each SEC XBRL filing defines its own networks and no two networks are
the same per SEC XBRL filing rules. That rules out networks as a basis of
comparison. Besides, networks are more presentation mechanisms within SEC
XBRL filings, used to put pieces in order and get pieces to render in a specific
section of the SEC interactive data viewer.
Within an SEC XBRL filer extension taxonomy, [Table]s could be used for
expressing different sets of information. However these are ruled out because
[Tables] are not guaranteed unique. For example the “Statement [Table]” is used
on the balance sheet, income statement, statement of cash flows, and a number
of other statements. Other [Table]s are used multiple times within the US GAAP
taxonomy and define different sets of information. One could combine the
network and the [Table] to create a unique handle, but then you run into the first
problem, the networks cannot help you.
There are other problems with [Table]s. Many “tables” are implied (i.e. they
don’t physically exist as a [Table]. Another problem is that [Table]s are too big,
they contain too many components. There are others, but you can probably get
the point already.

10.3.2. Other issues
Looking at this situation from the bottom up, there are approximately 15,000
concepts within the US GAAP taxonomy, too detailed a perspective for any useful
comparison at the individual concept level. There is no middle “level” between the
15,000 concepts which is too granular and too large and the [Table]s which are
too few, most time not identifiable as they are implicit and have no explicit handle
to grab onto.
To exacerbate this situation, SEC filers can extend the US GAAP taxonomy adding
additional networks, explicit [Table]s, implicit tables (i.e. everything within a
network which is not within an explicit table is within an unnamed implicit table),
[Axis], [Line Items] or concepts, and so forth.
When an SEC XBRL filer expresses their information, they create new networks
which are comparable to no other network, they define [Table]s which could be




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used to express many different sets of information, tables could be defined
implicitly or explicitly, and the [Axis] on each information set have no real
pattern.
This problem seems unsolvable.

10.3.3. Looking deeper in to SEC XBRL financial filings
If you look deeper into financial filings you realize some things which are quite
useful in grabbing handles to allow for meaningful comparisons of information.
For example, consider this small fragment of the US GAAP Taxonomy which is
used to disclose nonmonetary transactions. This is a the network 840000 –
Disclosure – Nonmonetary Transactions which has been remolded:




Look at the fragment above and consider the following:
          A filer could report their nonmonetary transaction information at two
           levels: block tagged or detailed tagged. If the information is block tagged,
           the concept on line 23 would be used, “Details of Nonmonetary
           Transactions [Table Text Block]. If the information were detailed tagged a
           filer would use come combination of concepts in the component
           “Nonmonetary Transaction [Hierarchy]. But either way, the information is
           the same. The only difference is that one might be block tagged, the other
           would be detailed tagged.
          The concepts within the “Nonmonetary Transaction [Line Items] are used
           nowhere else in the US GAAP Taxonomy. As such, if one sees one or more
           of these concepts on a fact within an SEC XBRL filing; then one can
           assume with a high level of confidence that the component which contains
           one or more of those concepts is highly likely to be a nonmonetary
           transaction. As such, you really don’t need the “Nonmonetary Transactions
           [Table]” explicitly identified.
          The [Axis] “Nonmonetary Transaction Type [Axis]” is used in only one
           place and for one thing in the US GAAP taxonomy. As such, that too could
           be used to identify the disclosure of nonmonetary transactions.
           Combining both the [Axis] and the concepts increases probability even
           more.
          Financial reporting rules and logic demand that certain concepts be
           present. For example, this component would make little sense without the




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           “Nonmonetary Transaction, Amount of Barter Transaction”. In financial
           reporting rules certain information is always required to be disclosed,
           certain information is required to be disclosed if a certain event or
           circumstance occurs during a financial period, certain information is
           common practice, and certain information is reported at the option of the
           filer. Some base set of information will always exist, it will always be
           logical based on financial reporting disclosure requirements and logic. For
           example, an SEC filer would be highly unlikely to report “Nonmonetary
           Transaction, Fair Value Not Determined” as the only concept within a
           nonmonetary transaction.
          If additional required disclosures which expand the base disclosure is
           presented, if common practice disclosures are provided, or additional
           optional information is disclosed; it will always exist with that base,
           supplementing that base disclosure.
          Additional information in the form of XBRL calculations or other business
           rules enhances the relationships between information within a set of
           reported information and providing additional clues.
The point of all this is to say that the pieces of a disclosure provide a highly
reliable mechanism for discovering the component you are looking for, whatever
someone may have called that component. The only thing which is necessary to
use this approach is a prototype of what you call the component you desire to
work with.

10.3.4. Prototypes for creation and analysis are the same
These prototypes are useful for not only analysis but also for creation of SEC
XBRL filings. The prototypes serve as examples or templates or stencils; whatever
term you might like to call them. These prototypes can be hard to see within the
US GAAP Taxonomy because that taxonomy tends to be inconsistent, not
uniform, and the appropriate component layer is not clearly identified. However,
by reorganizing the US GAAP taxonomy it is much easier to see the components
and the prototypes. This URL takes you too such a reorganized version:
              http://www.xbrlsite.com/US-GAAP-2011/Exemplars/Viewer.html
Look at the networks and tables with which you may be more familiar. But the
most interesting pieces is the “Component”. This is an example:




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While a flat, alphabetized list may be useful for some things, what is more
interesting is that you can reorganize the components any way you choose rather
than being locked into one view. For example:




For the section of the US GAAP Taxonomy which was remodeled, 1104
components were identified. This is the true level at which users interact with the
taxonomy to create SEC XBRL financial filings. The network and table level is too
high level, but helpful in getting close to what you are looking for and the
concepts themselves of which there are about 15,000 is too many to work with.

10.3.5. Exemplar theory and prototype theory
Prototype theory is one way of identifying something by its components. Another
approach is exemplar theory. With prototype theory you generally have one
prototype. With exemplar theory you can have multiple prototypes for the same
thing.
It is not the case that there is only one “undisputed example”, nor does their
need to be. For example, there are many different types of balance sheets:
classified, unclassified, deposit based operations, insurance based operations,
securities based operations, and others for specific industries and financial
reporting needs. However, it is not the case that there are an infinite number of
balance sheets. Financial information is not random or infinite in nature.
Specific undisputed examples can be created and even cross referenced with
additional information. Another way of saying this is that there is no need to have
only one undisputed example for any piece of a financial report. Further, this idea




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applies to each piece of a financial report and to the full set of pieces which an
SEC XBRL filer might create.
It can be hard to understand how to model your SEC XBRL financial filing
extension taxonomy by using the US GAAP Taxonomy. Having multiple specific
examples can be better. For example, consider this sample of exemplars:
             http://www.xbrlsite.com/US-GAAP-2011/Exemplars/Viewer3.html
This shows models for:
          A balance sheet with and without a noncontrolling interest.
          An income statement with each of the “steps” you might have including:
           income from equity method investments, income from discontinued
           operations, income from noncontrolling interest, extraordinary items, and
           preferred dividends or other adjustments
          A cash flow statement with or without discontinued options and different
           approaches for disclosing discontinued options.
Cognitive psychologists have begun to explore the idea that the prototype and
exemplar models form two extremes.

10.3.6. Comparison example
The following model SEC XBRL financial filing is constructed to be very
comparable from both the top down and bottom up approaches:
                                http://www.xbrlsite.com/US-
                    GAAP/ReferenceImplementation/Comparison/Index.html

10.3.7. For more information
The following are resources for more information:
          http://en.wikipedia.org/wiki/Prototype_theory
          http://courses.umass.edu/psy315/prototype.html
          http://en.wikipedia.org/wiki/Concept_learning




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11. Appendix: US GAAP Taxonomy Meta
  Patterns
The world is full of patterns and information technology engineers and architects
leverage these patterns when trying to get a computer to do something
effectively and efficiently for humans. Understanding the patterns which exist
can help make this easier.
Business reports including financial reports have patterns. Another way of saying
this is that business reports are not random. There are not an infinite number of
patterns in business reporting.
A set of approximate 30 business use cases (see the appendix) was created to
understand how to model financial information using XBRL. These 30 examples
expand on the USFRTF Patterns Guide, created to help understand how to
construct the US GAAP Taxonomy. Those 30 business use cases were distilled
down to their essence. This distilled version is called a meta pattern.
The US GAAP Taxonomy actually documents these meta patterns in style guides.
These style guides were never released publicly but they are referred to in the US
GAAP Taxonomy Architecture. Also, meta patterns are referred to; they are
called compact pattern declarations.
Everything in the US GAAP taxonomy follows one of these meta patterns. Some
of these meta patterns are identified using the label such as the “[Roll Forward]”.
Others use “[Abstract]” to denote multiple meta patterns. This is a summary of
the meta patterns.
          [Hierarchy]: A hierarchy of concepts with no numeric relations. If no
           numeric relations exist, then the component is a hierarchy. Basically,
           anything can be modelled as a hierarchy, adding more information turns a
           hierarchy into something else.
          [Text Block]: A text block is a meta pattern where there is only one fact
           and everything is modelled using HTML within that one concept.
          [Roll Up]: What is commonly referred to a “roll up”, basically A + B = D,
           with all concepts being in the same context and there can be any number
           of concepts adding up to the total.
          [Roll Forward]: What is commonly referred to a “roll forward” or
           “movement analysis”, beginning balance + changes = ending balance. A
           Roll Forward reconciles two instants between two Period [Axis]s.
          [Adjustment]: Similar to a roll forward in that it is a reconciliation,
           however rather than the Period [Axis] changing; it is the Report Date
           [Axis] which changes: originally reported + adjustment = restated.
          [Variance]: Analysis between two Reporting Scenarios [Axis], for
           example: actual – budget = variance.
          [Grid]: The grid is only added to this list as the US GAAP Taxonomy
           models the statement of changes in stockholders equity using this
           approach. This is a presentation-based approach and will eventually be
           replaced. Basically, a grid uses an [Axis] to explain which column a fact
           should be rendered in.
          [Complex Computation]: Some other numeric type computation relation
           which is too complex to articulate using XBRL calculations and is not one
           of the other meta patterns. For example, the computation of earnings per




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           share or weighted average common shares is an Other Relations meta
           pattern.
[CSH: I am not 100% convinced that the Variance is a meta pattern. I am seeing
signs that it might not be.]
You can obtain example XBRL instances and XBRL taxonomies and other
information for each of these meta patterns here:
              http://www.xbrlsite.com/Metapatterns/2010-08-01/Matrix.html
We now provide additional information about each of these meta patterns.
[CSH: NOTE. I have not updated these meta patterns below to reflect the US
GAAP Taxonomy meta patterns specifically at this time. That is in the works.]

11.1. [Hierarchy]
The Hierarchy meta pattern models a hierarchy or a tree of information. A
Hierarchy meta pattern has no computations (i.e. no XBRL calculations or XBRL
Formulas relating to relations between numeric values, see Other Relations meta
pattern for that).

11.1.1. Visual Example




11.1.2. Description
The visual example shows a Hierarchy of accounting policies. If you are familiar
with something like the outline feature of Microsoft Word then you know exactly
what a hierarchy is. There are no real explicit relationship types between
concepts within this type of information model because XBRL most taxonomies
don’t generally distinguish between the types of relations. They could, but they
currently do not. As such, we make no distinction between types of relations.
Again, by definition everything is a Hierarchy unless it is something else.
A Hierarchy can always be identified by a software application by the fact that
there are no XBRL calculations or XBRL Formulas within the information model.




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11.1.3. Extension Points and Extensibility Rules
The following are extension points and extensibility rules for a Hierarchy meta
pattern:
          Add new [Axis]
          Add new [Domain] or [Member] to the [Axis]
          Add new concepts to the Hierarchy

11.2. [Text Block]
The Text Block meta pattern models any one concept as a fragment of escaped
HTML. A [Text Block] is only on concept, it has no relations to other concepts.
Any other meta pattern can be modelled within a text block.

11.2.1. Visual Example




         HINT: This is exactly the same as the prior visualization. The point here is
         that anything can be modeled as either a block tagged text block or it can be
         detailed tagges as the [Hierarchy] above.

11.2.2. Description
An portion of a financial report can be modelled block tagged as a [Text Block].
Alternatively, any portion could also be detailed tagged using one of the other
information model meta patterns.

11.2.3. Extension Points and Extensibility Rules
The following are extension points and extensibility rules for a Text Block meta
pattern:
          Add new [Axis]
          Add new [Domain] or [Member] to the [Axis]




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11.3. [Roll Up]
The Roll Up meta pattern models what is commonly referred to as a roll up. A roll
up is simply two or more concepts which add up to a third concept: Concept A +
Concept B = Concept C.

11.3.1. Visual Example




11.3.2. Description
The Roll Up in the example above simply five concepts which                    add up to a sixth
concept: Land + Buildings, Net + Furniture and Fixtures,                       Net + Computer
Equipment, Net + Other Property, Plant and Equipment, Net                      = Property, Plant
and Equipment, Net, Total. A Roll Up can have other Roll                       Ups within, what
amount to sub totals.
A Roll Up can always be identified by a software application as it has a set of
XBRL Calculations within the XBRL taxonomy.

11.3.3. Extension Points and Extensibility Rules
The following are extension points and extensibility rules for an Roll Up meta
pattern:
          Add new [Axis]
          Add new [Domain] or [Member] to the [Axis]
          Add new concepts to the concepts being rolled up (i.e. a new total concept
           cannot be added, that would require an entirely new Roll Up); for
           example, adding “Airplanes” to the Roll Up above

11.4. [Roll Forward]
The Roll Forward meta pattern shows how to model a very common information
model found in financial reporting: the roll forward or sometimes called a
movement analysis. A roll forward is beginning balance + changes to the balance
= ending balance.




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11.4.1. Visual Example




11.4.2. Description
The Roll Forward above reconciles the beginning balance of Land to the ending
balance of Land. The XBRL instance provides Facts for two Roll Forwards, 2010
and 2009. Land, Beginning Balance + Additions – Disposals + Translation
Difference = Land, Ending Balance. A Roll Forward may have a Roll Up for the
total changes between the beginning and ending balance. In this XBRL taxonomy
example for this meta pattern; Additions – Disposals + Translation Difference =
Total Changes; which is such a Roll Up.
A Roll Forward can be identified by the XBRL Formula which must be used to
verify the computation of the reconciliation, beginning balance + changes =
ending balance with a changing Calendar Time [Measure] (i.e. context period).

11.4.3. Extension Points and Extensibility Rules
The following are extension points and extensibility rules for an Roll Forward meta
pattern:
          Add new [Axis]
          Add new [Domain] or [Member] to the [Axis]
          Add new concepts to the Roll Up of changes
          Add a new Roll Up of changes
          Add new business rules to set of relations

11.5. [Adjustment]
The Adjustment meta pattern shows how to model an adjustment to a prior
period financial statement for a change in accounting policy or correction of an
error as defined by financial reporting standards. This same approach can be used
for making adjustments to other beginning balances not related to financial
reporting.




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11.5.1. Visual Example




11.5.2. Description
The example Adjustment above reconciles the Retained Earnings (Accumulated
Losses), Originally Stated in 2009 to its Restated 2009 Beginning Balance via the
Prior Period Adjustments which make up the change. An Adjustment is different
from a Roll Forward in that the Adjustment reconciles two report dates, different
by the Report Date [Measure], where a Roll Up reconciles between two different
points in time, differentiated by the Calendar Time [Measure].
An Adjustment can be identified by software applications by the XBRL Formula
which computes the adjustment, originally stated + adjustment = restated
balance over a changing Report Date [Measure].

11.5.3. Extension Points and Extensibility Rules
The following are extension points and extensibility rules for an Adjustment meta
pattern:
          Add new [Axis]
          Add new [Domain] or [Member] to the [Axis]
          Add new concepts to the hierarchy
          Add new business rules to set of relations

11.6. [Variance]
The Variance business use case models how to articulate different business
reporting scenarios for the same reported concept.




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11.6.1. Visual Example




11.6.2. Description
A Variance reconciles two different reporting scenarios differentiated using the
Reporting Scenarios [Measure], in the case here Actual [Member] and Budgeted
[Member], the difference being the Variance, or Reporting Scenarios [Domain].
A Variance can be identified by software applications by the XBRL Formula which
computes the variance, Actual [Member] + Budgeted [Member] = Reporting
Scenario [Domain], all within the Reporting Scenario [Measure].
[CSH: The Reporting Scenario [Domain] as the variance seems odd to me.]

11.6.3. Extension Points and Extensibility Rules
The following are extension points and extensibility rules for an Variance meta
pattern:
          Add new [Axis]
          Add new [Domain] or [Member] to the [Axis]
          Add new concepts to the hierarchy
          Add new business rules to set of relations

11.7. [Grid]
[CSH: To do.]

11.8. [Complex Computation]
The Complex Computation meta pattern models how to articulate information
which has other types of relations or very complex computations.

11.8.1. Visual Example




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11.8.2. Description
An Complex Computation meta pattern is in essence a Hierarchy meta pattern
with Business Rules which express complex relations between numeric values
contained in that hierarchy. In the example above, Earnings Per Share is
expressed in relation to Net Income and Weighted Average Common Shares. The
Weighted Average Common Shares computation is also expressed as a Business
Rule. The Business Rules are expressed as XBRL Formulas.
An Complex Computation meta pattern can always be identified by software as it
does not fit into any other meta pattern category. It will have some XBRL
Formula, but it will not match any of the other XBRL Formulas patterns.

11.8.3. Extension Points and Extensibility Rules
The following are extension points and extensibility rules for an Complex
Computation meta pattern:
          Add new [Axis]
          Add new [Domain] or [Member] to the [Axis]
          Add new concepts to the hierarchy
          Add new business rules to set of relations




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  12. Appendix: Analysis of 1474 SEC XBRL
Filings
 An analysis of 1474 SEC XBRL financial filings between 2010-07-28 and 2011-02-
 28 was undertaken to examine how filers were using the US GAAP Taxonomy in
 order to make recommendations on how to use and improve the taxonomy.
 Information about this analysis can be found here:
                                  http://www.xbrlsite.com/2011/Analysis/
 The list of filings analyzed was obtained from reading the XBRL Cloud Edgar
 Dashboard as of approximately February 28, 2011. The list of filers represents
 approximately one quarter worth of SEC XBRL filings.
 For the analysis, I looked for a number of financial concepts which I would have
 expected to find to see if they did or did not exist.
 My conclusion is that at this core level, there is a very high probability that the
 expected concepts were found as anticipated.

 12.1. Assets
 Of the 1474 filings, 1472 (99 plus percent) used the concept “us-gaap:Assets” to
 express total assets on the balance sheet. Of the two filings which did not, one
 reported “us-gaap:AssetsNet” (used a net assets approach on balance sheet) and
 the other was a trust.

 12.2. Liabilities and Equity
 Of the 1474 filings, 1470 (99 plus percent) used the concept “us-
 gaap:LiabilitiesAndStockholdersEquity”              (1)          or         “us-gaap:
 LiabilitiesAndPartnersCapital” (2) to express total liabilities and equity on the
 balance sheet. Of the four filings which did not, one used the concept “us-
 gaap:Assets” and the concept “us-gaap:Liabilities”, but created its own concept
 for total liabilities and equity which is rather odd. The other three were trusts.

 12.3. Equity
 Of    the   1474   filings, 834   (57    percent)   used   the    concept   “us-
 gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest”
 (1); 606 (41 percent) used the concept “us-gaap:StockholdersEquity” (2); 24 (2
 percent) used the concept “us-gaap:PartnersCapital” (3); for a total of 1464 (99
 percent) to express total equity on the balance sheet. Of the ten other filings
 which did not, 4 appear to be regulated energy companies created a concept
 similar to “Common Stockholders’ Equity”; one was a partnership and created a
 concept “Total Members’ Equity” and 4 were trusts.

 12.4. Income from Continuing Operations before Tax
 Of the 1474 filings, 1070 (73 percent) used the concept “us-
 gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestA
 ndIncomeLossFromEquityMethodInvestments” (1); The remaining 404 did a
 number of different things, the number is too high to analyze at this point. Of
 those 404, 98 had “Gross Profit” on their income statement. I have seen at least
 10 filings which created a their own concept and called it something similar to
 “Income from continuing operations before tax” or something to that affect.




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12.5. Net Income (Loss)
Of the 1474 filings, 1247 (85%) used the concept “us-gaap:ProfitLoss” and their
label “Net Income (Loss)” (the US GAAP Taxonomy concept with the standard
label “Net Income (Loss), Including Portion Attributable to Noncontrolling
Interest” to express what amounted to “Net Income (Loss)”. There were two
common mistakes. The first common mistakes were to use “Net Income (Loss)
Attributable to Parent” (the concept us-gaap:NetIncomeLoss) if they did not have
a noncontrolling interest. The second common mistake was to use ““Net Income
(Loss) Attributable to Common Stockholders” (the concept us-gaap:
NetIncomeLossAvailableToCommonStockholdersBasic) which is a subtotal which
should only be used should preferred dividends of other adjustments are
reported.

12.6. Revenue
Of 1474 filings, 1383 (94 percent) used one of the following 8 concepts to
express revenues:
          us-gaap:Revenues
          us-gaap:SalesRevenueNet
          us-gaap:SalesRevenueServicesNet
          us-gaap:SalesRevenueGoodsNet
          us-gaap:InterestAndDividendIncomeOperating
          us-gaap:HealthCareOrganizationRevenue
          us-gaap:RealEstateRevenueNet
          us-gaap:RegulatedAndUnregulatedOperatingRevenue
The remaining 91 filings (6 percent) used a wide variety of more detailed
concepts to express revenues such as:
          us-gaap:RevenueOilAndGasServices
          us-gaap:ContractsRevenue
          us-gaap:AdvertisingRevenue
          us-gaap:ElectricUtilityRevenue
This appears to be two different strategies for expressing revenues.

12.7. Cost of Goods Sold
Of 1474 fiings, 972 (66 percent) used one of the following concepts to express
cost of goods sold:
          us-gaap:CostOfGoodsSold
          us-gaap:CostOfGoodsAndServicesSold
          us-gaap:CostOfServices
          us-gaap:CostsAndExpenses
[CSH: This seems a bit odd as 37 percent used gross profit. That could be
because of CostsAndExpenses is not necessarily associated with gross profit.]




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12.8. Gross Profit
Of 1474 filings, 544 (37 percent) used us-gaap:GrossProfit. This seems to
indicate that approximately one-third of filers use a multi-step income statement
format and two-thirds use a single step format.

12.9. Operating Income (Loss)
Of 1474 filings, 1120 (76 percent) used us-gaap:OperatingIncomeLoss.



12.10.                Net Changes in Cash
Of the 1474 filings, 1464 (99 plus percent) used the concept “us-
gaap:CashAndCashEquivalentsPeriodIncreaseDecrease” to express the net
changes in cash. Of the 10 which did not, one was a trust and a disproportionate
number were insurance companies most of which created their own concept. One
insurance company did not show net changes in cash on the cash flow statement.
Two companies reported discontinued operations.

12.11.                Cash and Cash Equivalents
Of      1474      filings,    1421      (96     percent)      used        us-gaap:
CashAndCashEquivalentsAtCarryingValue to express “Cash and Cash Equivalents”
on their balance sheet and cash flow statement. Of the other 53 filers, 52 of them
used one of the following concepts:
          us-gaap:CashCashEquivalentsAndFederalFundsSold
          us-gaap:CashCashEquivalentsAndShortTermInvestments
          us-gaap:CashAndDueFromBanks
          us-gaap:Cash
          us-
           gaap:FederalFundsSoldAndSecuritiesPurchasedUnderAgreementsToResell
Interestingly, only two filer created an extension concept for cash. One filer,
while they labelled their concept “Cash and Cash Equivalents”, the name was
aro:CashAndCashEquivalentsIncludingCreditCardReceivables.                (see
http://www.sec.gov/Archives/edgar/data/1168213/000116821310000075)
The    other    filer labeled   their  concept   “Cash”   and    named     it
“dfg:RestrictedAndUnrestrictedCash”                                     (see
http://www.sec.gov/Archives/edgar/data/859139/000095012310103206)       with
the documentation “Restricted and Unrestricted cash available for day-to-day
operating needs.”
In 100% of all cases, the cash concept used on the balance sheet and the cash
concept used on the cash flow statement appear to be the same concept which is
what I would have expected.




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 13. Appendix: Reference or Model SEC
XBRL Financial Filing
 To create and test the logical model and semantic model of SEC XBRL financial
 filings a reference or model filing was created. This filing has the following
 characteristics:
           Multiple validators.                      This filing was validated by three different
            validation processes.
           Permitted. It is a permitted SEC XBRL financial filing. The filing validates
            using XBRL Cloud SEC XBRL validation rules although it was not actually
            submitted to the SEC.
           Every business use case represented. Every business use case is
            represented within the model filing. (See the appendix “Business Use
            Cases”). This helps insure that each of the [Table]s work together
            properly.
           Every meta pattern represented. Every meta pattern is represented
            within the model filing. (See the appendix “Meta Patterns”)
           Every computation is verified. Every computation is verified using
            either XBRL calculations or XBRL Formulas. (a total of 39 formulas were
            created to very verify computations which XBRL calculations could not
            verify)
           Financial integrity. The relations between each table were checked
            using XBRL Formulas to be sure that the financial integrity was correct.
           Consistency checks. The filing passes 100% of XBRL US consistency
            checks.
           Rendering. The model was rendered using the SEC interactive data
            rendering engine, the Firefox XBRL viewer add in and the XBRL Cloud
            rendering application.
 The following link will take you to the files and documentation for the SEC XBRL
 financial filing model/reference implementation:
    http://www.xbrlsite.com/US-GAAP-2011/ReferenceImplementation/2011-03-
                                15/Landing.html
 This documentation is helpful in understanding the model SEC XBRL financial
 filing:
 http://www.xbrlsite.com/US-GAAP-2011/ReferenceImplementation/2011-03-
 15/Documentation.pdf




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 14. Appendix: Business Reporting Use
Cases
 Prior to creating the US GAAP Taxonomy a set of smaller XBRL taxonomies and
 XBRL instances were created to contemplate how the US GAAP should be created.
 This document was called the USFRTF Patterns Guide and can be found here:
 http://www.xbrl.org/us/USFRTF/USFRTF-PatternsGuide-PWD-2007-04-17.doc
 While that document is deemed obsolete today, it does provide a very good
 description of business use cases which were anticipated to be encountered within
 the US GAAP Taxonomy.
 Subsequent to the creation of the US GAAP taxonomy, the following set of
 business use cases were created. These business use cases both built on the
 USFRTF Patterns Guide and added new information learned since the creation of
 that first document. Also, these business use cases were modelled in the spirit of
 the US GAAP Taxonomy. The following link will take you to the XBRL instances,
 XBRL taxonomies, XBRL Formulas and other files for these business use cases:
 http://www.xbrlsite.com/Patterns/2010-08-01/Matrix.html
 This link will take you to documentation of these business use cases:
             http://www.xbrlsite.com/Patterns/2010-08-01/BusinessUseCases-
                                    Documentation.pdf
 This is a summary of the business use cases provided in this set:

  Number          Pattern Title               Pattern Description      Examples of Use
  BUC01           Simple Hierarchy            One level hierarchy.     Financial highlights. Anything
                                              No calculation           where you have a rather simple
                                              relations.               hierarchy or no hierarchy at all
                                                                       (i.e. flat list of information, the
                                                                       order is not important).
  BUC02           Hierarchy                   Multi-level hierarchy.   Accounting policies, portions of
                                              No calculations.         disclosures
  BUC03           Simple Roll Up              Simple roll up. No       Balance sheet, income statement,
                                              nesting of               cash flow statement, breakdown
                                              calculations.            of something by its components.
  BUC04           Nested Roll Up              Nesting one              Balance sheet, disclosures
                                              calculation inside
                                              another calculation.
  BUC05           Inverted Roll Up            Multi-level nested       Income Statement.
                                              calculations.
  BUC06           Multiple Roll Ups           One concept              Trade receivables or other
                                              calculated in more       concepts where you have a
                                              than one way forcing     component breakdown, a
                                              calculations to be       net/gross breakdown, and/or a
                                              separated by             current/noncurrent breakdown.
                                              extended links.




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 Number          Pattern Title               Pattern Description       Examples of Use
 BUC07           Simple Roll                 Simple roll forward       Movement (or roll forward or
                 Forward                     analysis. Also known      reconciliation) of property, plant
                                             as movement analysis.     and equipment; intangible assets;
                                                                       statement of changes in equity;
                                                                       cash flow statement
 BUC08           Complex Roll                Movement of more          Statement of changes in equity;
                 Forward                     than one concept          property, plant and equipment;
                                             modeled using items.      intangible assets;
 BUC09           Simple                      Simple compound           Director compensation
                 Compound Fact               fact. (i.e. this was a
                                             tuple) This is actually
                                             another pattern with
                                             at least one more
                                             measure (dimension).
 BUC10           Repeating                   Simple compound           Subsequent events
                 Concept                     concept which
                                             repeats.
 BUC11           Multiple Periods            Simple compound           Leaseholds information where
                 Compound                    concept which has         book value is shown for two
                 Concept                     more than one period      periods
                                             disclosed within the
                                             compound concept.
 BUC12           Roll Forward in             Roll Forward within a     Share ownership plans
                 Compound                    compound concept.
                 Concept
 BUC13           Nested                      Compound concept          Related party transactions
                 Compound                    within another
                 Concept                     compound concept.
 BUC14           Reconciliation of           Reconciliation of one     Reconciliation of cash per the
                 Balance                     instant to another        balance sheet with cash per the
                                             instant. (This is NOT a   cash flow statement.
                                             roll forward as the
                                             reconciling items are
                                             instants, not
                                             durations, and the
                                             balance concepts are
                                             different concepts,
                                             not the same.)
 BUC15           Text Block                  What would normally       Anything. Not as much formatting
                                             be many concepts          control, see Escaped XHTML.
                                             modeled as a block of
                                             text.
 BUC16           Restatement                 Restatement of            Restatement of earnings due to
                                             income.                   an accounting change or prior
                                                                       period error.




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 Number          Pattern Title               Pattern Description      Examples of Use
 BUC17           Reissue Report              Reissuance of an         Reissuance of an entire financial
                                             entire report.           statement due to some
                                                                      significant mistake, such as in this
                                                                      case transposing two account
                                                                      balances.
 BUC18           Reclassification            Reclassification of      Reclassifying one concept
                                             prior balances on a      breaking it out as two the next
                                             report to conform to     period; or two period to one
                                             current period           concept; etc. May also desire to
                                             classifications.         cross reference reclassified items
                                                                      to the accounting policy relating
                                                                      to reclassifications of prior
                                                                      balances.
 BUC19           Prose                       Information              Management discussion and
                                             containing multiple      analysis; certain large disclosures.
                                             paragraphs, tables,      When there is a need to provide
                                             lists, etc. which must   pixel perfect formatting of
                                             appear in a particular   information.
                                             order to be
                                             meaningful.
 BUC20           General                     Using XBRL Footnotes     Footnotes on the fact of a
                 Comment                     to express general       statement or within the
                                             comments. Shows the      disclosures or policies.
                                             difference between
                                             using standard roles
                                             and custom roles.
 BUC21           Pivot Table                 One concept used in a    Analysis of sales, segment
                                             number of axis.          breakdown, any pivot table.
                                             Common for a
                                             segment breakdown.
                                             Data is similar to a
                                             pivot table. Multiple
                                             business segments.
 BUC22           Reason Not                  Explaining why a piece   At one point there was a list of 14
                 Reported                    of information has not   reasons information might not
                                             been reported.           have been reported: unavailable,
                                                                      not applicable, unknown, etc.
 BUC25           Escaped XHTML               Same as the Simple       Anything. Provides more control
                                             Compound Fact, but       over formatting.
                                             expressed as one
                                             table in HTML for
                                             better formatting
                                             control.
 BUC26           Using JSON                  Same as the Simple       JSON is the new CSV (Comma
                                             Compound Fact, but       Seperated Values). The problem
                                             expressing the           with CSV is that it cannot contain
                                             compound fact using      a hierarchy, JSON can.
                                             the JSON syntax.




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 Number          Pattern Title               Pattern Description      Examples of Use
 BUC27           Flow                        Shows the notion of      Can be useded when there is a
                                             flow within a business   need to create and ordering or
                                             report and how the       sequencing of the Fact Groups
                                             ordering or              within a business report.
                                             sequencing is
                                             important and can be
                                             achieved.
 BUC28           Other Relations             Other relations,         Earnings per share which has a
                                             usually complex          division computation.
                                             computations
 BUC29           Variance                    Variance between         Any time there is a change in one
                                             actual and budgeted.     Measure other than the Calendar
                                                                      Time [Measure].
 BUC30           Classes                     Shows the notion of      Shows a different way to model
                                             class. Compare and       something like the Simple Roll
                                             contrast this to the     Up. This approach has its pros
                                             SimpleRollUp             and cons.
 BUC31           Add Members                 Show how extension       Whenever it is impractical to add
                 Without                     can be achieve           explicit Members to a Measure
                 Extension                   without the need to      within or an XBRL taxonomy or
                                             extend an XBRL           extension is not desirable. Be
                                             taxonomy.                aware of the down side of using
                                                                      this syntax.
 BUC34           Adjustment                  Adjustment of a          Prior period adjustment of an
                                             balance between two      equity balance.
                                             report dates.
 BUC35           Grouped Report              Fact Group which         Many disclosures have these
                                             contains multiple        types of characteristics. Analysis
                                             Measures unique to       reports.
                                             the Fact Group.
 BUC99           Non Financial               Non financial            Any non financial information.
                 Information                 information can be       Sweet spot for XBRL is
                                             expressed in XBRL as     information schemas which
                                             well as financial        change frequently so you desire a
                                             information.             business person (as opposed to a
                                                                      technical person) making
                                                                      adjustments; large complex
                                                                      transactions; need for accuracy
                                                                      (i.e. business rules to enforce
                                                                      information integrity).




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 15. Appendix: US GAAP Taxonomy Meta
Patterns
 The business use cases above were distilled down to a set of meta patterns.
 Every business use case (see the section above) can be constructed from one or
 more of these meta patterns. The meta patterns are basically information models
 followed by the US GAAP Taxonomy.
 The XBRL instances, XBRL taxonomy, XBRL formula and other files for these meta
 patterns can be found here:
               http://www.xbrlsite.com/Metapatterns/2010-08-01/Matrix.html
 Documentation for the meta patterns can be found here:
          http://www.xbrlsite.com/US-GAAP/Metapatterns/US-GAAP-Taxonomy-
                                   Metapatterns.pdf
 This is a summary of the meta patterns or information models:
  Term                    Meaning/Definition                        Example
  [Text Block]            Narrative or prose which is reported      An accounting policy, a complex
                                                                    disclosure, an HTML table of
                                                                    information which is disclosed but not
                                                                    “detailed tagged.”
  [Hierarchy]             Relation between any one measure          Accounting policies; Miscellaneous
                          which does not involve any                numbers which have no computation
                          computations.                             relation to other numbers
  [Roll Up]               Computation relation between numeric      Calculations of a balance sheet (all
                          concepts which can only exist within      concepts); breakdown of assets by
                          any one property of a measure.            business segment.
  [Roll Forward]          Computation relation between a            Movements in property, plant, and
                          numeric concept at two instants (one      equipment; Cash flow statement;
                          Concept with a period type of instant)    Reconciliation of the change in the
                          in time and its change (a Concept         number of employees.
                          which is a duration period type, this
                          may be a Roll Up). A computation
                          where the period changes, but all other
                          axis remain the same.

  [Adjustment]            A computation where the period            Restatements: Originally stated
                          remains constant, but the report data     balance + adjustments = Restated
                          axis changes.                             balance.
  [Complex                Some complex computation which            Earnings per share (Net income /
  Computation]            cannot be expressed using XBRL            shares outstanding) because it is a
                          calculations (i.e. you cannot show the    division
                          computation in a tree view)
  [Grid]                  An information model where the axis       Statement of changes in equity
                          and the line items communicate the
                          grid form that a table should be
                          rendered.




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  16. Appendix: Common misconceptions
about SEC XBRL filings
 The following is a summary of the more common misconceptions and areas of
 confusion those not familiar with modelling SEC XBRL financial reports seem to
 have.

 16.1. I can just use whatever concepts I want, it really does
 not matter. Right?
 Actually, you cannot use whatever concept you want and it does matter. Just as
 your paper financial statement is a quality financial statement, having financial
 integrity so to speak; your SEC XBRL filing must also have financial integrity.
 Both your paper/HTML financial and your SEC XBRL financial should convey the
 same information. To do that all the pieces will need to fit together correctly, all
 the computations will need to validate correctly, and the information in your filing
 needs to be internally consistent.
 SEC XBRL filings are available for the world to see. There is a lot of consistency
 between filings. If you do something which is not consistent, you will likely be
 called into question by someone, maybe the SEC, maybe analysts.
 It is a very good idea to use the appropriate concepts from the US GAAP
 Taxonomy when you can. If you simply cannot find the concept you need you
 can create your own concept. But beware, people are looking and will ask
 questions which you will likely have to answer. It is very easy to analyze the SEC
 XBRL filings and compare them using computer applications. These computer
 applications will point out these inconsistencies between your filing and the filings
 of others.
 While there is probably more flexibility today than you need, we don’t anticipate
 that the SEC will be so flexible at some future point.

 16.2. Different software vendors and others seem to offer
 different forms of validation. What is up with that? Who is
 right?
 Different validation results from different sources are caused by two things. First,
 they are caused by differences between the Edgar Filer Manual and the validation
 tests provided by the SEC. Second, they are determined by additional validation
 rules created by someone which are correct so people pay attention to them, but
 they go beyond what the SEC validation process performs when you submit an
 SEC XBRL filing.
 XBRL Cloud’s Edgar Dashboard believes that they have implemented the Edgar
 Filing Manual correctly, and because the results seem reasonable people pay
 attention to the results.
 The XBRL US Consistency suite also appears to be good and accurate tests of SEC
 XBRL instances and people also pay attention to that.
 Both XBRL Cloud and XBRL US charge fees for their validation.
 If all this sounds confusing and if it seems better if there were one set of
 validation tests that everyone complies with, you would be right. The SEC could,
 and we believe should, be the referee but until they do, which set of validation




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you should use can be a little confusing. But that is not the way it is today. This
will all be sorted out eventually, but yes; this is confusing today.

16.3. My financial report does not have dimensions, so why
do I need to use dimensions?
Business information is inherently dimensional. Using the multidimensional model
and dimensions is just an approach to modelling information which SEC XBRL
uses. So, you probably do have dimensions in the vast majority of cases. Using
dimensions in your SEC XBRL filing really is determined by the needs of your data
model than anything else. This can be quite complex if you don’t understand the
fundamentals of the multidimensional model. So, if you want to delve in and
decide whether you need to use dimensions or not, you need to get that
foundation or you will likely not create a sound data model.
We, and others, believe that eventually the entire US GAAP Taxonomy will be
expressed using only dimensions. That is why we use dimensions for everything
in the filings we create. This approach also makes every area of the report
consistent and easier to understand and software easier to create.

16.4. I want some things presented as a negative number but I
have to put the number in the SEC XBRL report as a positive
number. What’s the deal?
Whether a number is put into an SEC XBRL report as a negative value or as a
positive value has little, if anything, to do with whether the number is rendered
as a positive or negative on a report. The actual value is used by computers and
therefore the polarity of the number (i.e. whether it is negative or positive) must
be the consistent for all SEC XBRL filings. Each computer application can the
render the information as positive or negative as it may desire. The SEC
Interactive Data viewer presents information using certain specific taxonomy
information which we will discuss in the next paragraph.
But first, when the computations are validated using XBRL calculations or XBRL
Formulas, whether the computation is or is not valid will determine if you put the
numbers in with the appropriate polarity.
Presenting that number is another matter altogether. You can indicate in your
taxonomy if you want any number rendered as positive or negative using the
“negated” label role, you have complete control how the SEC Interactive Data
viewer will render a value.
So, if you separate the modelling of the information and the rendering of the
information and all your computations validate correctly, then you put all the
values into the XBRL instance correctly. Then, upon rendering, that number will
be shown as a positive or negative based on how you created your taxonomy.

16.5. Calculation errors are a bad thing. So why do I have
calculation errors in my filing?
Generally you do not want calculation inconsistencies (they are really called
inconsistencies, not errors) in your SEC XBRL filing. Many SEC filers can avoid all
calculation inconsistencies. Sometimes though you cannot. The technical reason
for this is that certain facts reported with certain periods sometimes get included
in calculations which they should not actually be included in. This is a known
situation in XBRL and is unavoidable. This is not the same thing as calculations
which should add up but don’t.




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Some people think that using dimensions causes calculation errors. This is not
the case. Using dimensions or not using dimensions does not cause calculation
errors. Using dimensions incorrectly can lead to calculation errors.
These are the following reasons that a calculation linkbase error (actually the
more correct term is calculation inconsistencies) might show up:
     1. Because there truly are calculation inconsistencies.
     2. Because of a taxonomy modelling error such as erroneously mixing two
        dimensional models together.
     3. Due to SEC constraints imposed upon XBRL instance creation.
     4. Due to “stray facts” being used by an XBRL processor in computations of a
        network where there is no intension that the fact value should be used.
        (This is a known issue with XBRL and caused by the lack of constraints on
        typically the period context, but it could also be caused by the entity
        identifier context.)
If “1” is the case, then the calculation inconsistency should clearly be fixed and
this would resolve any issue of calculation inconsistencies showing up.
An example of “2” is on the balance sheet, modelling all balance sheet line items
as concepts and then switching to model the classes of stock as [Axis] of a
concept, for example if a company has two classes of stock, Class A common and
Class B common. The way to avoid calculation inconsistencies is to create a
concept for Class A common and a concept for Class B common; then there would
be no calculation inconsistency. But see the discussion on point “3”.
The SEC states that if information is not shown on the HTML financial statement
then it should not be present in the XBRL instance. Using the classes of stock
example where a company has two classes of stock, from a data modelling
perspective, the class of stock breakdown would be something like:
           Class A Common                    100
           Class B Common                    200
           Total Common                      300
The value “300” is never really reported on a financial statement. However, from
a data modelling perspective it is the true link between two [Table]s, the “Balance
Sheet [Table]” and the “Classes of Common Stock [Table]”. Class of stock
information other than the value of each class of stock is shown such as par
value, shares authorized, shares issued, shares outstanding, etc. That information
does not fit into a balance sheet model, it fits into the class of stock model. If
one things of all this from a “presentation” perspective, one reaches different
conclusions as to how the information should be modelled.             From a data
modelling perspective, the conclusions reached would be different.           If the
information is modelled correctly from a data modelling perspective, it is a trivial
task for a computer application to take the information needed from the Class of
Stock [Table] and render it correctly on the Balance Sheet [Table]. However, if
the information is modelled from a presentation perspective, the connection
between the balance sheet and the class of stock information does not exist.
The bottom line for points “2” and “3” are that how people think about the
information in an XBRL instance, from a presentation perspective or from a data
modelling perspective will highly likely mature when users realize that modelling
information from a data modelling perspective really does not hurt their ability to
present the information how they desire to present it; but modelling information
from a presentation perspective hurts the ability to analyze the information.




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There is a known issue with XBRL which point “4” shows. Say a company shows a
balance sheet with two periods, December 31, 2010 and 2009. There are
concepts relating to each balance sheet for those periods and the calculations for
both of those periods work correctly. But, in another area of the financial
statement, “Cash and cash equivalents”, “Receivables”, and “Current Assets” is
disclosed for 2008. What an XBRL processor will try to do is put the concepts
together and try and create a balance sheet and validate that balance sheet for
the period 2008, but the calculations will not be consistent because there is no
“Inventory” or “Prepaid expenses” disclosed which would be needed to actually
confirm that the “Current Assets” value is correct. This is a known problem which
occurs in XBRL which is due to the lack of a way to constrain the period (and also
the entity identifier) from a network of concepts (i.e. an extended link of a
specific role), and therefore calculation inconsistencies may occur which you
cannot remove from your XBRL instance.

16.6. Things that add up on your financial (i.e. foot, cross
cast, tick, tie) cannot add up in your SEC XBRL filings. Things
like dimensions cause things not to add up correctly.
Creating situations where you cannot get something to compute in your SEC
XBRL filing which do compute in your HTML filing are caused by data modeling
errors or inappropriate data modelling choices. It is not the case that XBRL has an
inherent problem with not being able to make things add up. You will need two
tools to prove that all your computations add up correctly. XBRL calculations will
not do the trick alone. As such, the best option is using XBRL Formulas to
validate computations which XBRL calculations cannot validate. But validate you
should, even if the SEC does not let you submit your XBRL Formulas. If you think
about it, how else would you verify that all the computations are expressed
correctly in your SEC XBRL filing? It is impossible to simply look at the XBRL
filing like you do a paper filing to make sure that everything computes correctly,
it is simply too complex for a human to read. That is why computers are used.
So as you can see, it is in your interest to be sure that everything in your XBRL
filing computes correctly. We use both XBRL calculations and XBRL formulas to
achieve this goal.




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 17. Appendix: Technical Things Business
Users May be Interested In
 The following is a summary a few technical considerations some more advanced
 business users tend to be interested in.

 17.1. US GAAP Taxonomy Architecture
 Much of the information used in this document is explained in more detail in the
 US GAAP Taxonomy Architecture which can be found here:
 Origional:http://xbrl.us/Documents/SECOFM-USGAAPT-Architecture-
 20080428.pdf
 FASB 2011 Version: http://goo.gl/AUwrO



 17.2. Understanding why linkbases are not relevant to you
 The logical model hides the linkbases, you get the linkbases automatically, the
 software applications do all this for you.
 The presentation linkbase and definition linkbase are two different ways of saying
 exactly the same thing. The US GAAP Taxonomy auto-generates the definition
 linkbase from the presentation linkbase. The definition linkbase contains more
 precise relationship-type information and is superior to the presentation linkbase
 in communicating this information because the relations are enforced at the XBRL
 level so you cannot make mistakes like you can in the presentation linkbase.

 17.3. Disciplined extensions
 The FASB US GAAP Taxonomy Architecture (Version 2011), Section 1.3, states in
 part:




 Basically, what this says is that extensions of the US GAAP Taxonomy should be
 consistent with the US GAAP Taxonomy. The FASB does not provide rules to
 enforce this.

 17.4. Application profile
 The FASB US GAAP Taxonomy Architecture (Version 2011), Section 1.4, states in
 part:




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Basically, what this says is that the US GAAP Taxonomy architecture creates a
specific are of XBRL which it stays within. Software applications can leverage
these limitations and create applications which are easier to use as a result.




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 18. Appendix: Why SEC May Move to Inline
XBRL
 Another approach to using XBRL is Inline XBRL (iXBRL). There are advantages to
 iXBRL. Here is a summary of the advantages of iXBRL:
           Decouples presentation and data model. Using Inline XBRL allows for
            the "decoupling" of two things which, when dealt with together, cause
            problems. Inline XBRL allows the HTML aspect to deal with presentation,
            and therefore the creator of the data model is free to create a good data
            model and not try and get the presentation they are seeking by using the
            XBRL taxonomy. For example, SEC XBRL filers seek a certain presentation
            and to get that they leverage the only thing they think they have at their
            disposal with is the XBRL taxonomy. Using Inline XBRL for the
            presentation gives one precise control of the presentation. Not having to
            worry about the differences in presentation and presentation nuances
            allows for more "freedom" in creating a sound data model.
           Document of record. Inline XBRL offers the possibility of having a
            "document of record" which is readable by both humans (i.e. the HTML
            aspect of Inline XBRL) and computers (i.e. the XBRL aspect of Inline
            XBRL). One does need to be careful to ensure that the information
            communicated and viewed as HTML is identical to the information a
            computer application reads, both should be in sync. But that does not
            seem that challenging and it is certainly easier than what SEC XBRL filers
            have to do which is keep separate HTML and XBRL documents in sync.
           Evolutionary path. Inline XBRL seems to offer a nice evolutionary path
            which a lot of people seem to need. Personally, I am very confident that
            most people will eventually never use that HTML rendering in favor of the
            dynamic or "interactive" aspects of XBRL. For example, consider what I
            call the "hypercube jumping" (really has more to do with dimensions) and
            discuss in this blog post. But Inline XBRL does not take away the
            possibility of these dynamic features, they are still there to use, even if the
            XBRL is buried in an HTML document.
           Zero difference between XBRL and Inline XBRL. To a computer
            application trying to read the information, there is zero difference between
            a plain ole XBRL instance and an Inline XBRL document (instance, not sure
            what to call it). From the computer's perspective, they are 100%
            interchangeable. Now, I am sure that there are probably interoperability
            issues and bugs which might need working through, but that is all part of
            the process of getting things to work on a global scale.
 Because of these advantages, there is enough of a probability that the SEC could
 move to iXBRL at some point in the future. This is worth keeping in the back of
 ones mind.




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  19. Appendix: Remodelled US GAAP
Taxonomy and Exemplars
 It is hard to see the logical model and semantic model by looking at the existing
 US GAAP Taxonomy. But, if you reorganize the US GAAP Taxonomy, these
 models are quite easy to see.
 Clues as to alternative modelling of the US GAAP Taxonomy are offered by a
 remodelled version of select portions of the US GAAP Taxonomy entry point for
 commercial and industrial companies. You can see the remodelled version here:
               http://www.xbrlsite.com/US-GAAP-2011/Exemplars/Viewer.html
 Included in the remodelled US GAAP Taxonomy are a set of exemplars or
 undisputed examples which both point out ambiguities in the US GAAP Taxonomy
 and how to overcome the ambiguities. You can see these exemplars here:
              http://www.xbrlsite.com/US-GAAP-2011/Exemplars/Viewer3.html
 Balance Sheet, Classified [Table]
           104000 Tree AAA - Balance Sheet, With Noncontrolling Interest
           104000 Tree BBB - Balance Sheet, WITHOUT Noncontrolling Interest
 Income Statement [Table]
           124000 Tree AAA - Income Statement With Everything
           124000 Tree BBB - Income Statement MINIMUM (No preferred stock, no
            noncontrolling interest, no discontinued operations, no extraordinary
            items, no equity method investments)
           124000 Tree CCC - Income Statement, Minimum BBB plus Noncontrolling
            Interest
           124000 Tree DDD - Income Statement, Flat Organization (Same as CCC,
            presentation organized differently)
           124000 Tree EEE - Income Statement, Add Discontinued Operations (CCC
            plus discontinued operations)
           124000 Tree FFF - Income Statement, Add Preferred Dividends (Minimum
            BBB plus preferred dividends)
 Cash Flow Statement, Indirect Method [Table]
           152200 Tree AAA - Statement of Cash Flow, No Discontinued Operations
           152200 Tree BBB -                       Statement     of   Cash   Flow,   With   Discontinued
            Operations, Option 1
           152200 Tree CCC -                       Statement     of   Cash   Flow,   With   Discontinued
            Operations, Option 2
           152200 Tree QQQ -                          QUESTIONABLE      Statement     of    Cash   Flows,
            Questionable Modelling
           152200 Tree XX1 - CONTRA Example - Statement of Cash Flow, Exchange
            Gain in Wrong Location




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 20. Appendix: Overcoming Known
Ambiguities in the US GAAP Taxonomy
Logical Model and SEC XBRL Filings
 There are a number of ambiguities which you will need to overcome in your SEC
 XBRL filings. Overcoming these ambiguities can help your renderings look better
 in the SEC XBRL viewer, enhance comparability of your reported information, help
 you improve the integrity of the information you report.
 Further, if software vendors take advantage of these ideas they can implement
 easier to use software because the business users don't have to deal with these
 issues because the applications deal with the ambiguities for you behind the
 scenes.
 Here is a list of the biggest issues which cause ambiguity and how to overcome
 the issue:
           Lack of clarity of extended link and hypercube semantics. What is
            the business semantics of an XBRL extended link? How about the business
            semantics of an XBRL Dimensions hypercube? What is the relationship
            between an extended link and XBRL Dimensions hypercube? There are no
            real rules articulated in the US GAAP Taxonomy as to exactly when you
            need to use an extended link and where, when you need to use a
            hypercube and where. How to overcome. The safest way to overcome this
            issue is to create one hypercube per extended link and to always use
            hypercubes. Basically, you will end up with a lot of small consistent
            pieces. Name and label the extended links and hypercubes so that they
            are the same or very similar. Another reason this is good is that you can
            get the most predicable representation of your information in the SEC
            XBRL viewer.
           Inconsistent information models. The concepts of an XBRL taxonomy
            are articulated in what amounts to a tree view in most software
            applications. For example, the US GAAP Taxonomy has [Table]s, [Roll
            Forward]s, [Axis], [Line Items], and other pieces of the XBRL taxonomy
            organized in a specific manner. There are other things in the taxonomy
            which are organized but not explicitly identified such as roll ups
            (calculations) and general hierarchies. There are two things which provide
            information about this organization which I refer to as the information
            model: the US GAAP Taxonomy Architecture document and the US GAAP
            Taxonomy itself. For example, section 4.5 of the document discusses how
            to build [Table]s. Or, looking at the US GAAP Taxonomy can provide
            clues. The US GAAP Taxonomy itself and the SEC don't require that the
            information models be followed. How to overcome. The best way to
            overcome this issue is to simply follow the information models consistently
            within your extension taxonomy.
           Inconsistency between presentation, calculation, and definition
            linkbases. There are three different hierarchies of concepts (information
            models) that you can create. What does it mean if you have
            inconsistencies between your presentation, calculation, and definition
            linkbases? If they are inconsistent, which one is correct? For example, if
            you have a concept in your presentation relations but that does not exist
            but SHOULD exist in the calculation relations; how should determine which
            one is correct? How to overcome. The best way to overcome this issue is




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           to make sure your presentation, calculation, and definition linkbases are
           consistent. Clearly this does not mean that they will look the same, rather
           it means that if you build your presentation information model in a certain
           way then you can predict what the calculations and definition relations
           look like.
          Extension points. What areas of the US GAAP Taxonomy are you allowed
           to extend and what areas are best not extended? For example, certain
           higher level areas of the US GAAP Taxonomy probably should not be
           changed. Lower levels of hierarchies are more likely to be appropriately
           modified. How do you know the difference? How to overcome. When you
           are making changes to higher levels in the US GAAP Taxonomy be able to
           explain why you are making the change. If you can rationalize the change
           to yourself, you can probably rationalize it to others. If you cannot, you
           probably have not thought through the modification thoroughly enough.
          Extensibility rules. Where the US GAAP taxonomy can be extended is
           not clearly articulated. For example, it makes little sense to extend the
           taxonomy at the highest levels, for example adding some concept between
           say “Assets” and “Liabilities and Equity”. It makes more sense to extend
           at lower levels. It is unclear exactly when to extend based on analysis of
           SEC XBRL financial filing information. Information models help understand
           where extensions can be created in many ways. For example, a [Roll Up]
           can never have two totals.
          Extending as a concept or as a member of a concept. There are two
           ways that new information can be articulated within the US GAAP
           Taxonomy: create a new concept or create a new [Member]. The US GAAP
           Taxonomy does both, in fact they do both for exactly the same
           information. Go to the US GAAP Taxonomy and look up the subclasses of
           Property, Plant and Equipment (Land, Buildings, Furniture, etc.). You will
           find the exact same information articulated as concepts and as [Members]
           within an [Axis] of those concepts. Why would you need both? How to
           overcome. First off, if you don't understand what I am talking about here,
           you need to learn. Being unconscious of this issue is a good recipe for
           making a mistake. After you understand the issue, pick one approach and
           stick with it consistently.
          Information integrity of numeric values. Your numbers need to add
           up correctly. All of them, whether the US GAAP Taxonomy contains the
           relations or not. XBRL calculations cannot achieve this result.        Roll
           forwards, dimensional aggregations, and other such computations cannot
           be verified using XBRL calculations. Not checking the numeric relations
           will lead to errors. How to overcome. Every numeric value which has a
           relation with another numeric value should be checked in some manner.
           One way to do this is using XBRL Formulas. But the SEC does not allow
           you to submit XBRL Formulas with your SEC XBRL filing. No problem,
           create the XBRL Formulas to verify you XBRL instance and don't submit it
           to the SEC. You will need these XBRL Formulas to also be sure your
           current period numbers tie to your prior period filing. Using a calculator
           and a human to do this is both too costly and insufficient and will lead to
           errors. If your information model is consistent, most of the XBRL Formulas
           can be auto-generated by software.
Following these recommendations can lead to better renderings of filed
information and better comparability both between filing periods and with other
public companies. Further, if software vendors implement ways to hide these




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issues from users, it can make the software and dealing with XBRL significantly
easier.




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 21. Appendix: Understanding Dimensional
Aggregation
 This appendix is a summary of information relating to the pieces of the puzzle
 which appear to have an impact on dimensional aggregation within XBRL when
 XBRL Dimensions is used. At this point the information is more of a stream of
 consciousness dump than a well flowing tutorial, it will be organized better later.
 Consider the following business use case:




 The screen shot shows a breakdown of sales by business segment and a total for
 sales for all business segments. This is an example of dimensional aggregation.
 The concept “Sales” is part of a hypercube which has a dimension “Business
 Segments” with the domain “All Business Segments” which represents a total of
 the members Pharmaceuticals, Generics, Consumer Health, and Other Segments.
 Said using terminology of US GAAP/SEC taxonomy: The concept “Sales” is part
 the [Line Items] which is part of a [Table]. The [Table] has an axis “Business
 Segments [Axis]” which has a domain “All Business Segments [Domain]”. That
 [Domain] represents a total of the members Pharmaceuticals [Member], Generics
 [Member], Consumer Health [Member], and Other Segments [Member].
 The above might be expressed in the presentation relations of an XBRL taxonomy
 following the US GAAP Taxonomy/SEC modeling style and look something like
 this:




 When I refer to the business use case of dimensional aggregation, I am referring
 to this specific portion of the modeling:




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Intuitively, it is not a huge jump to make to believe that the sum of the
[Member]s should add up to the [Domain]. However, there are other use cases
which must be considered. Also, there are other issues.
First off, the XBRL Dimensions specification does not address dimensional
aggregation at all. As you can see by looking at the specification, there is no
section        in       the         XBRL       Dimensions          specification
(http://www.xbrl.org/Specification/XDT-REC-2006-09-18+Corrected-Errata-
2009-09-07.htm) which addresses dimensional aggregation.1
Secondly, there are many different business use cases which one might run
across which relate to what one might think of as dimensional aggregation. Let
me define a couple of terms and then I will explain the use cases.
To be clear, let me define the term dimensional aggregation as I am using it here.
A dimensional aggregation is an aggregation or summing of information across
the members of a domain within a dimension. I am focusing on explicit members
as defined by the XBRL Dimensions Specification, these are allowed by the US
GAAP Taxonomy. I am specifically excluding typed members from this discussion
as the US GAAP Taxonomy Architecture specifically prohibits the use of typed
members and I am focusing on dimensional aggregation in SEC XBRL filings with
explicit members at the moment.
Another term worth defining because there is generally a lot of confusion relating
to it is the term domain. I am guilty of using this term incorrectly myself.
Basically a domain is a set of members. Consider this example:




Assume that the above trees are the [Member]s of an [Axis]. In the diagram, A is
a domain with members A, B, E, F, C and D. Also, B is a domain with the
members B, C and D. And I also believe that F is a domain with the only member
being itself.
The US GAAP Taxonomy requires one root level member referred to as a
[Domain]. That [Domain] then has [Members] which could be organized as a flat

1
  If you go to the XBRL Dimensions specification and look at the Document
History toward the end of the document you can see that aggregation across
dimensions was considered and removed. Not the addition of and subsequent
removal of the “aggregator-contributor” arcrole and the summable attribute.




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list, could contain additional hierarchy, and which have some sort of relations
between the [Members].
So a domain (a set of members) can have different types of relations, similar to
how the [Line Items] can have many different types of relations. In the US GAAP
Taxonomy, a set of [Line Items] can express a [Hierarch], a [Roll Forward], a
[Roll Up] or a few other relation patterns, which I call an information model.2
For example, a domain can contain a complete set or a partial set of members. A
domain may aggregate (add up) or it may not aggregate and simply be a
hierarchy of members.
Different taxonomies have used different terminology for these types of relations.
For example, the CEBS project uses these two definitions:
          A complete tree is one where each parent node could be calculated as
           the aggregation of its children.

          An incomplete tree is one where each parent node can be said to be
           equal or greater than the aggregation of its children.

Another way to describe the relations between a domain and its members is to
use set theory.     For example, set theory defines the term patrician. (see
http://en.wikipedia.org/wiki/Partition_of_a_set). A patrician is both collectively
exhaustive and mutually exclusive, per the definition of the patrician of a set. A
domain is basically a set of members.
There is no “standard” terminology at this time for these types of relations, all the
terminology is taxonomy specific. There is no correct or incorrect terminology.
This is because neither the XBRL Dimensions specification nor anything from
XBRL International defines any standard terms. The US GAAP Taxonomy nor the
SEC filing manual does not provide an information model for these sorts of
relations.
However, although XBRL Dimensions does not define how members of a domain
aggregate or if they aggregate at all, you can use XBRL Formulas to clearly define
such aggregation if they exist. This XBRL Formulas definition both articulates the
aggregation scheme and can also be used to validate XBRL instances against that
scheme. XBRL Formulas can handle quite complex models.
But, since the SEC does not allow XBRL Formulas to be submitted with an SEC
XBRL filing, these filings can have aggregation schemes which are inconsistent
with aggregation schemes you may come up with or different than how you might
interpret the XBRL taxonomy. SEC XBRL filers can still create a valid scheme of
aggregation, test any XBRL instances created against it in their SEC XBRL filing
but not submit that XBRL Formula set with their SEC XBRL filing. One way or
another, SEC XBRL filers should prove that their XBRL instances do in fact follow
their defined scheme by validating their XBRL instance.
Here are some example financial reporting use cases which show different types
of dimensional aggregation schemes:
          [Axis] with no aggregation: Subsequent events or property, plant, and
           equipment policies would be an example of where you would have an
           [Axis] with no aggregation. Subsequent events are rarely, if ever, added



2
 For more information on information models see http://www.xbrlsite.com/US-
GAAP-2011/LogicalModel/SEC-XBRL-Primer-2011-02-15.pdf




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           up to arrive at some total amount for subsequent events of an entity. The
           same with PPE policies, they are not added up.

          [Axis] with basic aggregation: Nonmonetary transactions are a good
           example of a basic aggregation. There is no real grouping of nonmonetary
           transactions, it is simply a flat list. That list has an amount of for each
           nonmonetary transaction, and the total for nonmonetary transactions is
           commonly reported. That total does not tie to any other location in the
           financial report, it stands alone.

          [Axis] with complex aggregation: Business segment reporting is a
           good example of potentially complex aggregation. You may have a Parent
           Holding Company [Domain], which has consolidation eliminations, and
           multiple business segments. You may add to this a breakdown of
           continuing and discontinued segments. This could become even more
           complex with asset groups, reporting units, and disposal groups.

When you model a business use case there are at least two approaches you could
choose to model members: as an [Axis], or as hierarchy within a set of
[Member]s. An example will explain what I mean. Suppose you wanted to
breakdown some set of information by state and region.          Here are two
approaches.
One approach is to, within a [Table], create one [Axis], modeling states and
regions together within one [Axis]:




An alternate approach is to, within a [Table], create two [Axis], one for the state,
and another for the region:




There really is no right or wrong answer here; how you would model your
business use case depends on the dynamics of what it is you are modeling. The
primary point I am making here is that if there are multiple ways to model the
same information; then what criteria do you use to determine the most
appropriate modeling approach?




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In order to maintain comparability between filings created by different SEC XBRL
filers, these criteria need to be established.
What I have pointed out here is similar to the question of whether it is better to
model something as a concept and part of a set of [Line Items]; or to model that
same thing as a [Member] of an [Axis]. This also impacts comparability.
Or, does it really impact comparability across filings? Are these alternative
approaches semantically equivalent, only differing in the features realized from
modeling the information using the selected modeling approach as compared to
the characteristics of the alternative approach? Sure, it may be a little more
complicated to do a comparison because the approaches have to be mapped
together. Could this mapping be achieved in an automated manner?




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