XBRL GL - Working Group Note - Best Practice Annotated Instance Documents

Working Group Note dated 2007-08-01

XBRL-GL-WGN-Best_Practice_Annotated_Instances-2007-08-01.htm

is non-normative.

Authors

Eric E. Cohen

Gianluca Garbellotto

eric.e.cohen@us.pwc.com

gg@iphix.net

PricewaterhouseCoopers LLP

Iphix LLC

Abstract

The Best Practice Annotated Instance Documents included in this document are best practice representations of various business and accounting documents/entries, like ledgers, sub-ledgers, journals, invoices etc., with XBRL Global Ledger.

See the Introduction below for instructions on how to use and validate the instance documents.

Status

Circulation of this Working Group Note is unrestricted. Recipients are invited to submit comments to the author or to the XBRL GL Working Group xbrlgl@xbrl.org, and to submit notification of any relevant patent rights of which they are aware and to provide supporting documentation.

Table of Contents

XBRL GL - Working Group Note - Best Practice Annotated Instance Documents. 1

Working Group Note dated 2007-08-01. 1

1 Introduction. 2

2 Job Master File (Budget/Actual) 2

3 Employee Timesheets. 2

4 Fixed Assets List 2

5 Vendor Invoices. 2

6 Vendor Invoices – Normalized. 3

7 Customer Invoices. 3

8 Journal Entries. 3

9 Tax Reports (Book to Tax Reconciliation) 3

10 Trial Balance. 3

11 Payments. 3

A. Intellectual Property Status (non-normative) 3

B. Document History (non-normative) 4

1 Introduction

Each annotated instance document contains data fields considered very important to representing its subject. Annotations have been provided for the "most important" of those fields. XBRL GL has many other fields that could be helpful in expressing the information, but have been omitted because their presence is more circumstantial. These files were created for educational purposes only, do not represent real company data and we welcome suggestions on improvement.

The XML files referenced in this document validate against the XBRL Global Ledger Framework RECOMMENDATION, downloadable from http://www.xbrl.org/GLFiles/. In order to validate, the instances have to be located in the /ids subfolder of the taxonomy.

The links to the annotated instance documents provided in this document point to the physical location of the instance documents, in the /ids subfolder of the XBRL GL Framework RECOMMENDATION (http://www.xbrl.org/taxonomy/int/gl/2006-10-25/ids/ folder). A copy of the annotated instances is also distributed with this document.

2 Job Master File (Budget/Actual)

This file shows how we might represent job costing information with XBRL GL. It is meant to highlight different ways to represent the jobs themselves and show some of the ways to represents budgets of different kinds with the tools of XBRL GL.

http://www.xbrl.org/taxonomy/int/gl/2006-10-25/ids/Job_Budget_v_actual_704171.xml

3 Employee Timesheets

This file shows how we might represent timecards with XBRL GL. Another set of standards, from HR-XML, may be better suited for this purpose depending on the circumstances. See http://ns.hr-xml.org/2_3/HR-XML-2_3/TimeCard/TimeCard.html. Timecards carry time and expenses but are pre-discovery of monetary amounts associated with the hour lines.

http://www.xbrl.org/taxonomy/int/gl/2006-10-25/ids/Employee_Timesheets_704171.xml

4 Fixed Assets List

This file shows how we might represent a fixed assets listing with XBRL GL. The rules related to depreciation of fixed assets differ regionally, especially related to tax depreciation.

http://www.xbrl.org/taxonomy/int/gl/2006-10-25/ids/Fixed_Asset_List_704171.xml

5 Vendor Invoices

This file shows how to represent vendor invoices with XBRL GL. It is structured using the “monolithic” approach, suitable for auditing purposes.

http://www.xbrl.org/taxonomy/int/gl/2006-10-25/ids/Vendor_Invoices_704171.xml

6 Vendor Invoices – Normalized

This file represents vendors invoices as well, but using the “normalized” approach, best suited for data interchange since it minimizes the file size.

http://www.xbrl.org/taxonomy/int/gl/2006-10-25/ids/Vendor_Invoices_Normalized_704171.xml

7 Customer Invoices

This file represents customers invoices with specific attention to tax information.

http://www.xbrl.org/taxonomy/int/gl/2006-10-25/ids/Customer_Invoices_704171.xml

8 Journal Entries

Best practice representation of a batch of journal entries.

http://www.xbrl.org/taxonomy/int/gl/2006-10-25/ids/Journal_Entry_704171.xml

9 Tax Reports (Book to Tax Reconciliation)

This file represents some sample journal entries with timing differences.

http://www.xbrl.org/taxonomy/int/gl/2006-10-25/ids/Journal_Entry_Book_Tax_704171.xml

10 Trial Balance

This file represents a trial balance, and provides a basic linkage from it to an XBRL Financial Reporting taxonomy using the [xbrlInfo] structure.

http://www.xbrl.org/taxonomy/int/gl/2006-10-25/ids/Trial_Balance_704171.xml

11 Payments

This is an annotated instance to represent payments, and especially cheques/checks (US), with annotations (the instance, not the cheques).

http://www.xbrl.org/taxonomy/int/gl/2006-10-25/ids/Payments_706292.xml

A. Intellectual Property Status (non-normative)

This document and translations of it may be copied and furnished to others, and derivative works that comment on or otherwise explain it or assist in its implementation may be prepared, copied, published and distributed, in whole or in part, without restriction of any kind, provided that the above copyright notice and this paragraph are included on all such copies and derivative works. However, this document itself may not be modified in any way, such as by removing the copyright notice or references to XBRL International or XBRL organizations, except as required to translate it into languages other than English. Members of XBRL International agree to grant certain licenses under the XBRL International Intellectual Property Policy (www.xbrl.org/legal).

This document and the information contained herein is provided on an “AS IS” basis and XBRL INTERNATIONAL DISCLAIMS ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO ANY WARRANTY THAT THE USE OF THE INFORMATION HEREIN WILL NOT INFRINGE ANY RIGHTS OR ANY IMPLIED WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE.

The attention of users of this document is directed to the possibility that compliance with or adoption of XBRL International specifications may require use of an invention covered by patent rights. XBRL International shall not be responsible for identifying patents for which a license may be required by any XBRL International specification, or for conducting legal inquiries into the legal validity or scope of those patents that are brought to its attention. XBRL International specifications are prospective and advisory only. Prospective users are responsible for protecting themselves against liability for infringement of patents. XBRL International takes no position regarding the validity or scope of any intellectual property or other rights that might be claimed to pertain to the implementation or use of the technology described in this document or the extent to which any license under such rights might or might not be available; neither does it represent that it has made any effort to identify any such rights. Members of XBRL International agree to grant certain licenses under the XBRL International Intellectual Property Policy (www.xbrl.org/legal).

B. Document History (non-normative)

Date	Editor	Summary
2007-08-01	Eric E. Cohen, Gianluca Garbellotto		Original Document.
2007-08-24	Gianluca Garbellotto		Editorial for Publication