XBRL GL - Working Group Note - Elaborating
on Enumerations: a Supplement to the Documentation in the XBRL GL Label
Linkbases
Working Group Note dated 2008-01-30
Copyright
© XBRL International, Inc. – 2008. All Rights Reserved.
XBRL-GL-WGN-Elaborating_on_Enumerations-2008-01-30.rtf
is non-normative.
|
PricewaterhouseCoopers
LLP |
||
|
Gianluca
Garbellotto |
Iphix LLC |
Abstract
This document discusses the use of enumerated fields, entry fields where values are limited to a predefined set of choices, within the XBRL Global Ledger Framework.
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.
Working Group Note dated
2008-01-30
Copyright © XBRL
International, Inc. – 2008. All Rights Reserved.
3. Other
challenges in understanding
accountantContactPhoneNumberDescription
identifierContactPhoneNumberDescription
identifierPhoneNumberDescription
organizationAccountingMethodPurpose
organizationAccountingMethodPurposeDefault
originatingDocumentIdentifierType
reportingCalendarOpenClosedStatus
A. Intellectual
Property Status (non-normative)
B. Document
History (non-normative)
1. Introduction
An important tool used by the XBRL Global Ledger Framework (XBRL GL) to facilitate data exchange is the use of enumerated fields – entry fields where the choices are limited to a predefined and fixed set of possible entries. For example, the only required field in XBRL GL is such an enumerated field – the [entriesType] field is the main key to understanding the content of the [accountingEntries] batch of information. However, enumerated fields challenge the student of XBRL GL as enumerated fields are not common in XBRL FR, and many of today’s XBRL tools don’t make the lists of enumerations, or choices, transparent to a reviewer. They do not appear on standard reports from taxonomy tools; it is not until someone tries to validate an instance document that the errors are reported in some cases.
In addition to the enumerations themselves not being easily available, XML Schema does not provide a standard tool for documenting the meaning of enumerations; XBRL’s labels don’t routinely describe enumerations, as they describe the field and not the options for the content of the field. The Dimensional taxonomies, which act like enumeration tools for segments and scenarios in FR contexts, are XBRL’s first recognition of this limitation, and use XBRL taxonomies instead of XML Schema enumerations to solve the problem.
In this document, formerly known as 10E - Eric’s Educational, Exhaustive and Expansive Explanation of Each and Every Enumeration: Early Edition, we wish to provide more exposure to the enumerated fields in XBRL GL, provide a central document for communicating the meanings, and facilitate the discussion of the expansion and precision of the enumerated fields.
2. Enumerations in XBRL GL
Why XBRL GL uses enumerations
As we often note, XBRL GL attempts to serve two masters. First, it attempts to serve as an audit file, capturing exactly what was in the originating system. Second, it attempts to serve as a data interchange file, providing keys for the consuming application to better understand what the producing application has provided. For the most important fields where a shared understanding is necessary to be able to import, analyze and reuse the data, the XBRL GL philosophy has led to field “pairs” – concepts that have both an enumerated version and a free-form version.
For example, an auditor may want to analyze information from an accounting system’s cash disbursement journal to look for entries that normally wouldn’t flow through cash, such as depreciation. There is no global standard in place today to identify entries from a source journal associated with cash disbursements. XBRL GL has an enumerated field, [sourceJournalID], where an enumerated value of {cd} represents the Cash Disbursements journal. XBRL GL also provides a [sourceJournalDescription] field for a free-form entry, so the publishing application can indicate its own code or phrase for the source journal they use for “Cash Disbursements” – perhaps they call it “Cash Disbursement Journal”, similar but not identical and therefore not easy to integrate.
As previously noted, [entriesType] is the only required content field in XBRL GL today, so XBRL GL does not force publishers to use any other enumerated fields. However, regulators, information partners and software may require the use of certain fields for optimal data exchange.
Principals used in creating enumerations
We have tried to be consistent in the development of the taxonomy and to use certain principles in the creation of enumerations.
· If there is a reasonable set of fixed entries that provide value in data interchange, a set of enumerations is provided.
· The words used to represent the enumerations could have been simple randomized strings (GUID); English language phrases (recommended UK English for future development) or common abbreviations expressed in lower case have been used since most of the development has been by (US) English-speaking participants. However, the enumerations chosen are just meant to be a code used to provide consistent entries in key fields.
· They should not need to be translated for regional/different language use, but are meant to be the global underlying code for system-to-system exchange. English language terms were used, but applications can isolate the user and provide localized terms in the user interface instead of the enumerated terms.
· An “other” option is generally provided, except in the narrowest cases.
XBRL GL’s enumerations – not always clearly defined in the taxonomies
During the development of the XBRL GL taxonomies, and due to the lack of enumeration-friendly tooling, the meanings for the individual enumerations were sometimes lost.
· The explanations for some are left in the XBRL GL mailing lists and never made it into the taxonomy proper.
· Some explanations are embedded in other XBRL GL related documents, such as the Conceptual Guide[1], PowerPoint presentations used at XBRL GL meetings and trainings, and other documents provided by the XBRL GL group.
· Some are explained in the taxonomy documentation (up through 2.0a, in the Schema; in 2.1, in the documentation label) but over the years of development, the documentation and the enumerations were not always kept in synch.
· Some were considered “obvious” to anyone with experience in accounting systems; this proved to be a difficulty when translation teams did not have accounting system backgrounds but were called upon to rephrase information for their region’s business environments.
· Others were left to implementers to use as they saw fit.
3. Other challenges in understanding
Tooling Challenges
As noted in the introduction, enumerations have not played a major role in the Financial Reporting taxonomies, so most XBRL tooling does not facilitate the development of or exposure to enumerated fields. In Figure 1, you can see the enumerations for [entriesType] in the “Content Model” tab of the Fujitsu Taxonomy Creator.
Figure 1: Viewing enumerations in the Fujitsu Taxonomy Editor
A careful scan of the screen shot will expose another challenge to those not very familiar with XBRL GL: the enumerations are not stored in the same schema (.xsd) file as the elements. The schema for [entriesType] is the CORE schema (gl-cor); the schema in which the [entriesType] enumerations reside is the GEN (gl-gen). You can see how the current alpha release of the Fujitsu GL Taxonomy Editor has the user choose which files they are working on with the screen shown in Figure 2.
In order to facilitate the extensibility and customization of the taxonomies that make up the XBRL GL framework, the enumerations are stored in separate files from the original definitions of the related elements. In that fashion, the enumerations can be modified without affecting the original schemas.
While the approach uses XML Schema standard tooling, few XML Schema tools fully incorporate all of the XML Schema functionality, and so the connection may not be obvious in off-the-shelf tooling and parsers.
Figure 2: Many files make up the XBRL GL Framework
Another tool that can expose enumerations is the Semansys Taxonomy Viewer, as illustrated in Figure 3
Figure 3: The Semansys Taxonomy Viewer
4.
Enumerations
The different fields with enumerations are provided below. The explanations are currently non-normative, but provide additional helpful guidance in understanding the meaning of each choice.
We believe that the list of enumerations in the Table of Content is complete. However, if you find an item that we have missed, if the descriptions are not complete and useful or you have other suggestions please drop us a note at xbrlgl@xbrl.org.
accountantContactPhoneNumberDescription
Documentation:
Accountant Contact
Phone Number Description such as Main, Investor relations, etc.
Note: These items are
relatively self-explanatory, and at this time no additional commentary is
provided.
|
<enumeration
value=”bookkeeper”/> |
See note above. |
|
<enumeration
value=”controller”/> |
See note above. |
|
<enumeration
value=”direct”/> |
See note above. |
|
<enumeration
value=”fax”/> |
See note above. |
|
<enumeration
value=”investor-relations”/> |
See note above. |
|
<enumeration
value=”main”/> |
See note above. |
|
<enumeration
value=”switchboard”/> |
See note above. |
|
<enumeration value=”other”/> |
See note above. |
accountantEngagementType
Documentation:
Type of engagement
being performed by external accountant
Note: These items are
relatively self-explanatory, and at this time no additional commentary is
provided.
|
<enumeration
value=”audit”/> |
See note above |
|
<enumeration
value=”review”/> |
See note above. |
|
<enumeration
value=”compilation”/> |
See note above. |
|
<enumeration
value=”tax”/> |
See note above. |
|
<enumeration
value=”other”/> |
See note above. |
accountPurposeCode
Documentation:
.Code
related to usage for account aggregate - Consolidating, European, IFRS,
Offsetting, Primary, Tax, USGAAP, Japanese, Other. Japanese companies will use
this for the tax required offsetting entry. If left blank, assumes default
accounting method for company.
|
<enumeration
value=”consolidating”/> |
Account used at
the consolidating level rather than the local/primary level. |
|
<enumeration
value=”european”/> |
Account primarily
used for jurisdictional reporting. The word “european” seems overly specific,
of course; but it is only a code to mean regional/jurisdictional/local and
not US GAAP/IFRS or a more global standard. |
|
<enumeration
value=”ifrs”/> |
Account primarily
used for IFRS reporting. |
|
<enumeration
value=”offsetting”/> |
For Japanese
purposes, the offsetting account in the necessary “quadruple entry” system. |
|
<enumeration
value=”primary”/> |
The local set of
books, May overlap with book (iasb, usgaap, etc.) or tax. |
|
<enumeration
value=”tax”/> |
Accounts primarily
used for tax reporting. The jurisdiction is specified in the accounting
method structure and related tools. |
|
<enumeration
value=”usgaap”/> |
Accounts used for |
|
<enumeration
value=”japanese”/> |
Accounts used for
Japanese reporting |
|
<enumeration
value=”other”/> |
For other types of
accounts. |
accountType
Documentation:
Type
of account
|
<enumeration
value=”account”/> |
When an account is
a typical “financial” account, one of the accounts of the trial balance. |
|
<enumeration
value=”bank”/> |
When account is
used to identify a bank/bank account. |
|
<enumeration
value=”employee”/> |
When account is
used to identify an employee. Can be used in conjunction with
[identifierReference] structure. |
|
<enumeration
value=”customer”/> |
When account is
used to identify a customer (common in Continental systems). Can be used in
conjunction with [identifierReference] structure. |
|
<enumeration
value=”job”/> |
When account is
used to identify a job for job costing. Can be used in conjunction with
[jobInfo] structure. |
|
<enumeration
value=”vendor”/> |
When account is
used to identify a vendor (common in Continental systems). Can be used in
conjunction with [identifierReference] structure. |
|
enumeration
value=”measurable”/> |
When account is
used to identify a job for fixed assets or in general as an
alternative/complementary way to represent data related to measurables. Can
be used in conjunction with [measurable] structure. |
|
<enumeration
value=”statistical”/> |
When an account is
a statistical (non-financial) account. Useful for performance measurement. |
|
<enumeration
value=”other”/> |
For accounts used
to represent other types of information. |
bookTaxDifference
Documentation:
Enumerated
field with possible values of permanent, temporary or none indicating the type
of difference between book and tax accounting methods. Omission of this field
is equivalent to “none”
|
<enumeration
value=”permanent”/> |
The book-tax
difference is not a timing difference; the difference is not capable of being
reversed in future periods (or is not a reversal from a prior period). |
|
<enumeration
value=”temporary”/> |
The book-tax
difference is a timing difference, capable of being reversed in a future
period or representing a reversal from a prior period, |
|
<enumeration
value=”none”/> |
Provided to
specifically state there is no book/tax difference. The field could otherwise
be left out to implicitly say there is no book/tax difference. |
budgetAllocationCode
Documentation:
Code
associated with the calculation formula: e.g. (D)ivide by number of periods,
(T)otal for period given
|
<enumeration
value=”D”/> |
(D)ivide by a number
of periods |
|
<enumeration
value=”T”/> |
(T)otal for period
given |
contactPhoneNumberDescription
Documentation:
Contact Phone Number
Description such as Main, Investor relations, etc.
Note: These items are
relatively self-explanatory, and at this time no additional commentary is
provided.
|
<enumeration
value=”bookkeeper”/> |
See note above |
|
<enumeration
value=”controller”/> |
See note above |
|
<enumeration
value=”direct”/> |
See note above |
|
<enumeration
value=”fax”/> |
See note above |
|
<enumeration
value=”investor-relations”/> |
See note above |
|
<enumeration
value=”main”/> |
See note above |
|
<enumeration
value=”switchboard”/> |
See note above |
|
<enumeration
value=”other”/> |
See note above |
debitCreditCode
Documentation:
Optional
identifier of whether the amount is a (D)ebit, a (C)redit or Undefined
|
<enumeration
value=”D”/> |
Debit |
|
<enumeration
value=”C”/> |
Credit |
|
<enumeration
value=”debit”/> |
Debit |
|
<enumeration
value=”credit”/> |
Credit |
|
<enumeration
value=”undefined”/> |
Undefined |
dmJurisdiction
Documentation:
Jurisdiction
(e.g. federal, state, local): e.g.
|
<enumeration
value=”F”/> |
Federal |
|
<enumeration
value=”federal”/> |
Federal |
|
<enumeration
value=”S”/> |
State |
|
<enumeration
value=”state”/> |
State |
|
<enumeration
value=”L”/> |
Local |
|
<enumeration
value=”local”/> |
Local |
|
<enumeration
value=”other”/> |
Other |
documentType
Documentation:
An
enumerated field describing the original source document, with invoice,
voucher, check and other enumerated entries
|
<enumeration
value=”check”/> |
Check/cheque or
similar document sent or received. See also [paymentMethod]. |
|
<enumeration
value=”debit-memo”/> |
Debit memo sent or
received |
|
<enumeration
value=”credit-memo”/> |
Credit memo sent
or received |
|
<enumeration
value=”finance-charge”/> |
Finance charge
sent or received |
|
<enumeration
value=”invoice”/> |
Invoice or similar
originating document for charges sent to a customer. |
|
<enumeration
value=”order-customer”/> |
An order from a
customer |
|
<enumeration
value=”order-vendor”/> |
An order sent to a
vendor (purchase order) |
|
<enumeration
value=”payment-other”/> |
A payment in a
form other than a check/cheque |
|
<enumeration
value=”reminder”/> |
A reminder
document – normally would not have accounting significance |
|
<enumeration
value=”tegata”/> |
An official
Japanese document – if you have to ask, you, like I, won’t understand. |
|
<enumeration
value=”voucher”/> |
Invoice received
from a vendor. |
|
<enumeration
value=”shipment”/> |
Notification of a
shipment, probably against an order, preceding an invoice. |
|
<enumeration
value=”receipt”/> |
Notification or
documentation of receipt of goods. |
|
<enumeration
value=”manual-adjustment”/> |
A manual
adjustment against an account, other than one of the above. |
|
<enumeration
value=”other”/> |
A document not in
one of the above categories. Its meaning will have to be determined from
other factors. |
entriesType
Documentation:
account:
information to fill in a chart of accounts file.
balance:
the results of accumulation of a complete and validated list of entries for an
account (or a list of account) in a specific period - sometimes called general
ledger
entries: a list of individual accounting entries,
which might be posted/validated or nonposted/validated
journal:
a self-balancing (Dr = Cr) list of entries for a specific period including
beginning balance for that period.
ledger:
a complete list of entries for a specific account (or list of accounts) for a
specific period; note - debits do not have to equal credits.
assets:
a listing of open receivables, payables, inventory, fixed assets or other information
that can be extracted from but are not necessarily included as part of a
journal entry
trialbalance:
the self-balancing (Dr = Cr) result of accumulation of a complete and validated
list of entries for the entity in a complete list of accounts in a specific
period.
taxtables: aids automated interpretation of instances
that represent tax tables; Tax table are defined by using multiple [taxes]
structures to gather the population of codes, authorities and rates; through
[taxTableCode] cross-references in the [taxes] structure, these "master
file" tax tables can be referenced.
Often
sorted by date or by account, these terms have specific, and sometimes
different, meanings in different areas. Common practice will drive accounting
method/term matches.
taxtables: aids automated interpretation of
|
<enumeration
value=”account”/> |
Concentration is
on the [account] structure and its content. This may related to customers,
vendors, and other master files that are globally included in the term
“account”. See the [accountType] enumeration description for more
information. |
|
<enumeration
value=”balance”/> |
See description
provided in documentation. |
|
<enumeration
value=”entries”/> |
See description
provided in documentation. |
|
<enumeration
value=”journal”/> |
See description
provided in documentation. |
|
<enumeration
value=”ledger”/> |
See description
provided in documentation. |
|
<enumeration
value=”assets”/> |
Represents not
just “assets” but also liabilities – anything that ties to a balance sheet. |
|
<enumeration
value=”trialbalance”/> |
See description
provided in documentation. |
|
<enumeration
value=”taxtables”/> |
Concentration on
the [taxes] structure. |
|
<enumeration
value=”other”/> |
For all other
types of representations. |
entryAccountingMethod
Documentation:
For this entry, the
method of accounting represented - from: accrual, cash, modified cash, modified
accrual, encumbrance, special methods, hybrid methods, other
Note: These items are
relatively self-explanatory, and at this time no additional commentary is
provided.
|
<enumeration
value=”accrual”/> |
See note above |
|
<enumeration
value=”cash”/> |
See note above |
|
<enumeration
value=”modified cash”/> |
See note above |
|
<enumeration
value=”modified accrual”/> |
See note above |
|
<enumeration
value=”encumbrance”/> |
See note above |
|
<enumeration
value=”special methods”/> |
See note above |
|
<enumeration
value=”hybrid methods”/> |
See note above |
|
<enumeration
value=”other”/> |
See note above |
entryAccountingMethodPurpose
Documentation:
For this entry, the
reporting purpose represented - from book, tax, management, statutory, other
Note: These items are
relatively self-explanatory, and at this time no additional commentary is
provided.
|
<enumeration
value=”book”/> |
See note above |
|
<enumeration
value=”tax”/> |
See note above |
|
<enumeration
value=”management”/> |
See note above |
|
<enumeration
value=”statutory”/> |
See note above |
|
<enumeration
value=”other”/> |
See note above |
entryType
Documentation:
One
of the following enumerated list: adjusting, budget, comparative,
external-accountant, standard, passed-adjusting, eliminating, proposed,
recurring, reclassifying, simulated, tax, other
|
<enumeration
value=”adjusting”/> |
***Formalization
needed to firmly agree on the use of adjusting and standard. Some use
“standard” to mean entries that come in from subledgers, and “adjusting” to
show entries from the GL. Others use “adjusting” to mean normal entries
whether from subledgers or the ledger, and “standard” to mean standard
entries from a library used period after period. |
|
<enumeration
value=”budget”/> |
Entries related to
amounts used to represent the budget figures. |
|
<enumeration
value=”comparative”/> |
Entries related to
amounts used to represent comparative figures. Comparatives can be explicitly
identified as figures for comparison with this tool, or be derived from
actual prior period results. |
|
<enumeration
value=”external-accountant”/> |
Entries
recommended by the external accountant or auditor. |
|
<enumeration
value=”standard”/> |
***Formalization
needed to firmly agree on the use of adjusting and standard. Some use
“standard” to mean entries that come in from subledgers, and “adjusting” to
show entries from the GL. Others use “adjusting” to mean normal entries
whether from subledgers or the ledger, and “standard” to mean standard
entries from a library used period after period. |
|
<enumeration
value=”passed-adjusting”/> |
Adjusting entries
that are “passed”, not accepted, not posted, for being immaterial or
otherwise unacceptable. |
|
<enumeration
value=”eliminating”/> |
Entries used as
part of the elimination process. |
|
<enumeration
value=”proposed”/> |
Proposed entries,
waiting for approval. |
|
<enumeration
value=”recurring”/> |
Entries from a
“library” of entries that are reused period by period, such as depreciation
or payroll accruals |
|
<enumeration
value=”reclassifying”/> |
An entry for
reclassification purposes. Produces a substitution result. |
|
<enumeration
value=”simulated”/> |
An entry that is
not “real” but is provided to see the results of certain actions or
treatments. |
|
<enumeration
value=”tax”/> |
An entry for tax
purposes only. |
|
<enumeration
value=”other”/> |
Entries of other
kinds which must be determined from other information. |
identifierContactPhoneNumberDescription
Documentation:
Identifier Contact
Phone Number Usage (
Note: These items are
relatively self-explanatory, and at this time no additional commentary is
provided.
|
<enumeration
value=”bookkeeper”/> |
See note above |
|
<enumeration
value=”controller”/> |
See note above |
|
<enumeration
value=”direct”/> |
See note above |
|
<enumeration
value=”fax”/> |
See note above |
|
<enumeration
value=”investor-relations”/> |
See note above |
|
<enumeration
value=”main”/> |
See note above |
|
<enumeration
value=”switchboard”/> |
See note above |
|
<enumeration
value=”other”/> |
See note above |
identifierOrganizationType
Documentation:
Identifier
Organization Type
|
<enumeration
value=”individual”/> |
Most often used to
signify that the information being given describes a person. |
|
<enumeration
value=”organization”/> |
Used to signify
that the information being provided is an organization – a sole proprietorship,
a partnership, a corporation, or another entity, which may be associated with
zero or more individuals. |
|
<enumeration
value=”other”/> |
Provided by the
XBRL GL philosophy; for cases where legal or practical requirements need to
identify an organization as other than an “individual” or “organization”. |
identifierPhoneNumberDescription
Documentation:
Identifier Contact
Phone Number Usage (
Note: These items are
relatively self-explanatory, and at this time no additional commentary is
provided.
|
<enumeration
value=”bookkeeper”/> |
See note above |
|
<enumeration
value=”controller”/> |
See note above |
|
<enumeration
value=”direct”/> |
See note above |
|
<enumeration
value=”fax”/> |
See note above |
|
<enumeration
value=”investor-relations”/> |
See note above |
|
<enumeration
value=”main”/> |
See note above |
|
<enumeration
value=”switchboard”/> |
See note above |
|
<enumeration
value=”other”/> |
See note above |
identifierType
Documentation:
Entity type
(enumerated): e.g., customer, vendor, employee.
Note: These items are
relatively self-explanatory, and at this time no additional commentary is
provided.
|
<enumeration
value=”C”/> |
See note above |
|
<enumeration
value=”customer”/> |
See note above |
|
<enumeration
value=”E”/> |
See note above |
|
<enumeration
value=”employee”/> |
See note above |
|
<enumeration
value=”V”/> |
See note above |
|
<enumeration
value=”vendor”/> |
See note above |
|
<enumeration
value=”O”/> |
See note above |
|
<enumeration
value=”other”/> |
See note above |
|
<enumeration
value=”I”/> |
See note above |
|
<enumeration
value=”salesperson-internal”/> |
See note above |
|
<enumeration
value=”X”/> |
See note above |
|
<enumeration
value=”salesperson-external”/> |
See note above |
|
<enumeration
value=”N”/> |
See note above |
|
<enumeration
value=”contractor”/> |
See note above |
invoiceType
Documentation:
Invoice
Type (self-billed, ePos enumerated values)
Note: These phrases have specific meaning in a VAT environment.
|
<enumeration
value=”ePos”/> |
Invoice comes from
electronic point of sale system. |
|
<enumeration
value=”self-billed”/> |
Invoice is
self-billed. |
mainAccountType
Documentation:
Account
type - FASB Concepts 6 and similar international designs. When xbrlInfo is used
to associated other XBRL reporting items, this field is more suited to
representing existing systems (audit) than data interchange.
Note:
this list of items is taken directly from the Statement of Financial Accounting
Concepts No. 6, a copy of which is available at http://www.fasb.org/pdf/con6.pdf
|
<enumeration
value=”asset”/> |
See http://www.fasb.org/pdf/con6.pdf |
|
<enumeration
value=”liability”/> |
“ “ “ “ |
|
<enumeration
value=”equity”/> |
“ “ “ “ |
|
<enumeration
value=”income”/> |
“ “ “ “ |
|
<enumeration
value=”gain”/> |
“ “ “ “ |
|
<enumeration
value=”expense”/> |
“ “ “ “ |
|
<enumeration
value=”loss”/> |
“ “ “ “ |
|
<enumeration
value=”contr-to-equity”/> |
“ “ “ “ |
|
<enumeration
value=”distr-from-equity”/> |
“ “ “ “ |
|
<enumeration
value=”comprehensive-income”/> |
“ “ “ “ |
|
<enumeration
value=”other”/> |
Other |
measurableCode
Documentation:
Code
for measurable item including BP - Business process, FA - Fixed
asset/Capitalized item, IN - Inventory, KPI - Metric, NT - Intangible, SP -
Supplies, SV-P - Service by employee, vendor or contractor, SV-M - Service by
equipment/machinery, OT – Other
|
<enumeration
value=”BP”/> |
See documentation |
|
<enumeration
value=”FA”/> |
See documentation |
|
<enumeration
value=”IN”/> |
See documentation |
|
<enumeration
value=”KPI”/> |
See documentation |
|
<enumeration
value=”NT”/> |
See documentation |
|
<enumeration
value=”SP”/> |
See documentation |
|
<enumeration
value=”SV-P”/> |
See documentation |
|
<enumeration
value=”SV-M”/> |
See documentation |
|
<enumeration
value=”OT”/> |
See documentation |
organizationAccountingMethod
Documentation:
For this entity, the
method of accounting represented - from: accrual, cash, modified cash, modified
accrual, encumbrance, special methods, hybrid methods, other
Note: These items are
relatively self-explanatory, and at this time no additional commentary is
provided.
|
<enumeration
value=”accrual”/> |
See note above |
|
<enumeration
value=”cash”/> |
See note above |
|
<enumeration
value=”modified cash”/> |
See note above |
|
<enumeration
value=”modified accrual”/> |
See note above |
|
<enumeration
value=”encumbrance”/> |
See note above |
|
<enumeration
value=”special methods”/> |
See note above |
|
<enumeration value=”hybrid
methods”/> |
See note above |
|
<enumeration
value=”other”/> |
See note above |
organizationAccountingMethodPurpose
Documentation:
For this entity, the
reporting purpose represented - from book, tax, management, statutory, other
Note: These items are
relatively self-explanatory, and at this time no additional commentary is
provided.
|
<enumeration
value=”book”/> |
See note above |
|
<enumeration
value=”tax”/> |
See note above |
|
<enumeration
value=”management”/> |
See note above |
|
<enumeration
value=”statutory”/> |
See note above |
|
<enumeration
value=”other”/> |
See note above |
organizationAccountingMethodPurposeDefault
Documentation:
If not stated
explicitly at the line level, the default reporting purpose - from book, tax,
management, statutory, other
Note: These items are
relatively self-explanatory, and at this time no additional commentary is
provided.
|
<enumeration
value=”book”/> |
See note above |
|
<enumeration
value=”tax”/> |
See note above |
|
<enumeration
value=”management”/> |
See note above |
|
<enumeration
value=”statutory”/> |
See note above |
|
<enumeration
value=”other”/> |
See note above |
originatingDocumentIdentifierType
Documentation:
Originating
document identifier type: e.g. Customer, Vendor, Employee, Other
|
<enumeration
value=”C”/> |
Customer |
|
<enumeration
value=”customer”/> |
Customer |
|
<enumeration
value=”E”/> |
Employee |
|
<enumeration
value=”employee”/> |
Employee |
|
<enumeration
value=”V”/> |
Vendor |
|
<enumeration
value=”vendor”/> |
Vendor |
|
<enumeration
value=”O”/> |
Other than the
values provided here |
|
<enumeration
value=”other”/> |
Other than the
values provided here |
|
<enumeration
value=”I”/> |
Internal
salesperson, normally an employee, but to note their specific role as a
salesperson. |
|
<enumeration
value=”salesperson-internal”/> |
Internal
salesperson, normally an employee, but to note their specific role as a
salesperson. |
|
<enumeration
value=”X”/> |
External
salesperson, normally not an employee. |
|
<enumeration
value=”salesperson-external”/> |
External
salesperson, normally not an employee. |
|
<enumeration
value=”N”/> |
Independent
contractor; a specialization of vendor who acts more like an employee. |
|
<enumeration
value=”contractor”/> |
Independent
contractor; a specialization of vendor who acts more like an employee. |
periodUnit
Documentation:
Type of periods
covered by periodCount
Note: These items are
relatively self-explanatory, and at this time no additional commentary is
provided.
|
<enumeration
value=”daily”/> |
See note above |
|
<enumeration
value=” weekly”/> |
See note above |
|
<enumeration
value=” bi-weekly”/> |
See note above |
|
<enumeration
value=” semi-monthly”/> |
See note above |
|
<enumeration
value=” monthly”/> |
See note above |
|
<enumeration
value=” quarterly”/> |
See note above |
|
<enumeration
value=” thirdly”/> |
See note above |
|
<enumeration
value=” semiannual”/> |
See note above |
|
<enumeration
value=” annual”/> |
See note above |
|
<enumeration
value=” ad-hoc”/> |
See note above |
|
<enumeration
value=” current-period-only”/> |
See note above |
|
<enumeration
value=” other”/> |
See note above |
phoneNumberDescription
Documentation:
Entity Phone Number
Description such as Main, Investor relations.
Note: These items are
relatively self-explanatory, and at this time no additional commentary is
provided.
|
<enumeration
value=”bookkeeper”/> |
See note above |
|
<enumeration
value=”controller”/> |
See note above |
|
<enumeration
value=”direct”/> |
See note above |
|
<enumeration
value=”fax”/> |
See note above |
|
<enumeration
value=”investor-relations”/> |
See note above |
|
<enumeration
value=”main”/> |
See note above |
|
<enumeration
value=”switchboard”/> |
See note above |
|
<enumeration
value=”other”/> |
See note above |
postingStatus
Documentation:
Deferred:
although entered, it cannot be posted until a later time posted: already posted
proposed: a proposed item that must be approved simulated: a simulated item,
for what-if tax: a tax-specific entry unposted:entered but not yet posted or
validated cancelled:entered and later cancelled other:other status - should be
described in postingStatusDescription
|
<enumeration
value=”deferred”/> |
Entry will not be
posted, but will not be removed from the system; it is deferred and may
become active at a later time. |
|
<enumeration
value=”posted”/> |
Entries have been
posted locally. |
|
<enumeration
value=”proposed”/> |
Entry has been
suggested but not approved for posting. |
|
<enumeration
value=”simulated”/> |
Entry is for
simulation purposes, to see the effect of certain entries on end reporting. |
|
<enumeration
value=”tax”/> |
Entries have been
posted for tax purposes only. |
|
Entries have not
yet been posted locally. |
|
|
<enumeration
value=”cancelled”/> |
Entries have been
entered and then cancelled |
|
<enumeration
value=”other”/> |
Other
classification of status that would need to be determined by other means. |
qualifierEntry
Documentation:
Entry
Qualifier - An enumerated field that qualifies the type of entry, specifically
useful for general ledger and trial balance environments when it is important
to state the values represented are summarized as of the reporting date -
opening or closing balances. In accounting systems, this is often known as BBF
(balance brought forward.) Permitted values are: standard,
balance-brought-forward and other.
|
<enumeration
value=”standard”/> |
Represents
information during the reporting period and not the balances/accumulations
during the reporting period. |
|
<enumeration
value=”balance-brought-forward”/> |
The information
provided represents the balances or accumulations as of a particular date in
time. |
|
<enumeration
value=”other”/> |
The meaning of
this information needs to be interpreted based on other information in the
batch. |
reportingCalendarOpenClosedStatus
Documentation:
An identifier on
whether the reporting calendar is still open for activity. enumerated,
"open", "closed", "pending"
Note: These items are
relatively self-explanatory, and at this time no additional commentary is
provided.
|
<enumeration
value=”open”/> |
See note above |
|
<enumeration
value=”closed”/> |
See note above |
|
<enumeration
value=”pending”/> |
See note above |
reportingCalendarPeriodType
Documentation:
A code for the type of
period involved. Enumerated as: monthly, quarterly, semi-annually, 4-5-4,
ad-hoc, other.
Note: These items are
relatively self-explanatory, and at this time no additional commentary is
provided.
|
<enumeration
value=”monthly”/> |
See note above |
|
<enumeration value=” quarterly”/> |
See note above |
|
<enumeration value=” semi-annually”/> |
See note above |
|
<enumeration value=”4-5-4”/> |
See note above |
|
<enumeration value=” ad-hoc”/> |
See note above |
|
<enumeration value=” other”/> |
See note above |
reportingPurpose
Documentation:
A description of the
accounting set of books involved. Uses enumeration from accounting method
purpose.
Note: These items are
relatively self-explanatory, and at this time no additional commentary is
provided.
|
<enumeration
value=”book”/> |
See note above |
|
<enumeration
value=”tax”/> |
See note above |
|
<enumeration value=”management”/> |
See note above |
|
<enumeration
value=”statutory”/> |
See note above |
|
<enumeration
value=”other”/> |
See note above |
revisesUniqueIDAction
Documentation:
Provides guidance on action to take with
previous set of data: supersedes - old data should be considered as
obsolete/overwritten; supplements - belongs with that data as if it was
included with it.
|
<enumeration
value=”supplement”/> |
Information in
this batch of information should be added to the original batch; this is new
and additional information. |
|
<enumeration
value=”supersede”/> |
Information in
this batch of information should be used instead of the information in the
original batch; this is replacement information. |
signOfAmount
Documentation:
Sign
of amount; provides 4 possible fields only when used in conjunction with
debitCreditCode; primarily used for correcting entries so total debits and
credits after an entry error are not inflated. D + increase DebitsD - decrease
debitsC + decreases creditC - increases credit
|
<enumeration
value=”+”/> |
Plus, positive |
|
<enumeration
value=”-“/> |
Minus, negative |
|
<enumeration
value=”plus”/> |
Plus, positive |
|
<enumeration
value=”minus”/> |
Minus, negative |
sourceJournalID
Documentation:
Source
journal. The code of the journal in which the entry is processed. The code must
be a unique indication for a journal and is selected from the following
enumerated list:
cd cash disbursements (sending cheques to
vendors)
cr cash receipts (receiving cheques from
others)
fa fixed assets
gi giro/other bank adjustments
gj general journal
im inventory management
jc job cost
pj purchase journal (liabilities from
purchases)
pl payroll journal
sj sales journal
se standard entries
ud user defined
ot other sources of entries
|
<enumeration
value=”cd”/> |
See documentation |
|
<enumeration
value=”cr”/> |
See documentation |
|
<enumeration
value=”fa”/> |
See documentation |
|
<enumeration
value=”gi”/> |
See documentation |
|
<enumeration
value=”gj”/> |
See documentation |
|
<enumeration
value=”im”/> |
See documentation |
|
<enumeration
value=”jc”/> |
See documentation |
|
<enumeration
value=”pj”/> |
See documentation |
|
<enumeration
value=”pl”/> |
See documentation |
|
<enumeration
value=”sj”/> |
See documentation |
|
<enumeration
value=”se”/> |
See documentation |
|
<enumeration
value=”ud”/> |
See documentation |
|
<enumeration
value=”ot”/> |
See documentation |
xbrlInclude
Documentation:
Indicates
that the information being given is beginning_balance, ending_balance,
period_change or other.
|
<enumeration
value=”beginning_balance”/> |
Balances provided
represent a beginning balance, useful in associating with appropriate label
from a taxonomy and checking that the associated taxonomy element is a point
in time element, rather than a duration element. |
|
<enumeration
value=”ending_balance”/> |
Balances provided
represent an ending balance, useful in associating with appropriate label
from a taxonomy and checking that the associated taxonomy element is a point
in time element, rather than a duration element. |
|
<enumeration
value=”period_change”/> |
Balances provided
represent a period change, useful in associating with appropriate label from
a taxonomy and checking that the associated taxonomy element is a duration element rather than a point
in time element. |
5. Additional Resources
The reader is encouraged, as always, to contact the chair of the XBRL GL Working Group at
Members of XBRL International can post questions to the INT-GL mailing list by joining the Working Group.
Others can take part in the public XBRL GL mailing list - go to
http://groups.yahoo.com/group/xbrl-gl-public
to find out more.
The XBRL GL portion of the XBRL International web site begins at
http://www.xbrl.org/GLTaxonomy
Our annotated best practice instance documents, webcasts of the XBRL GL Working Group monthly outreach calls and other useful resources are found in our GaLaPaGoS tool at
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 |
|
|
2006-03-10 |
Eric E. Cohen |
Original Document. |
|
|
2007-10-30 |
Gianluca Garbellotto |
Various edits and adaptation to
the XBRL GL RECOMMENDATION |
|
|
2008-01-29 |
Gianluca Garbellotto |
Edits for publication |
|