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ACG 6415

ACG 6415. XBRL Instance Documents. XBRL Facts. Information Report By a Specific Entity Specific Period of Time Specific Currency. XBRL – The Pieces. Instance Document Contains the data items which represent the financial data in financial reports Financial Statements Disclosures

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ACG 6415

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  1. ACG 6415 XBRL Instance Documents

  2. XBRL Facts • Information Report • By a Specific Entity • Specific Period of Time • Specific Currency

  3. XBRL – The Pieces • Instance Document • Contains the data items which represent the financial data in financial reports • Financial Statements • Disclosures • Block (Currently) • Detailed (After 1st year filings) • Taxonomy • Defines elements and relationships • Schema for a particular reporting group • Banking & Savings • Brokers & Dealers • Commercial & Industrial • Insurance • Real Estate

  4. Source: Charlie Hoffman, http://xbrl.squarespace.com/journal/2009/6/21/high-level-model-of-xbrl.html

  5. For each fact • Attributes to include: • What entity is the data for (contextRef) • What period of time is the data for (contextRef) • What currency is being reported (UnitRef) • What precision is the currency in • Which taxonomy is the fact defined in (namespace prefix)

  6. XBRL Instance Document Structure • Root Element • NameSpace Declarations • References • Schema Declarations • Context • Who’s financial data • What Period • Units of Measure • Currency • Shares • Items • Elements of the Financial Statement

  7. 1. Root Element • Element Name = xbrl • All namespace declarations • XBRL usually will contain many • xmlns:us-gaap=“http://xbrl.fasb.org/us-gaap/2011 ” • xmlns:link=“http://www.w3.org/2003/linkbase” • xmlns:xbrli=“http://www.xbrl.org/2003/instance” • xmlns:xlink=“http://www.w3.org/1999/xlink” • xmlns:iso4217=http://www.xbrl.org/2003/iso4217 <xbrli:xbrl xmlns:us-gaap ... xmlns:link ... xmlns:xbrli .... xmlns:xlink>

  8. us-gaap Taxonomy • Was maintained by XBRL-US ogranization • Now maintained by FASB • Namespaces and Schema URI’s

  9. 2. schemaRef element • Used to link a taxonomy schema to the instance document • Must be one Taxonomy Reference used to validate the Instance Document • First Child Element • schemaRef • Attributes: • xlink:type=“simple” • xlink:href=“URI” • <schemaRef xlink:type=“simple” xlink:href=“http://xbrl.fasb.org/us-gaap/2011/elts/us-gaap-std-2011-01-31.xsd” />

  10. 3. Context • Element Name = Context • id attribute • Used later to associate meta-data with financial reporting item • Can be anything, but must start with a letter • Like a namespace prefix <xbrli:context id=“WhateverYouWant”> • Complex element with 4 parent elements • Entity • Uniquely identifies the entity • Period • Instant • Duration • Scenario • What types of facts • Actual, Restated, Budgeted, etc. • Segment • Information about segment being reported

  11. 3a. Entity element • Identifier element • scheme attribute • Depends on reporting purpose • SEC identifier, NYSE symbol, etc. <entity> <identifier scheme=“http://www.sec.gov/CIK”>SEC CIK id</xbrli:identifier> </entity>

  12. 3b. Period Element • <period> • <instant>2007-11-06</instant> or... • <startDate>2007-01-01</startDate> • <endDate>2007-12-31</endDate> or... • <forever> element can be used • </period> • Must use yyyy-mm-dd format

  13. 4. Unit of Measure • Element = Unit • id attribute • Used as a reference • Same as Context element • Measure element • Value describing unit of measure • USD • EUR • JPY • xbrli:shares

  14. 4. Unit of Measurement code • Currency <xbrli:unit id=“USD” <xbrli:measure>iso4217:USD</xbrli:measure> </xbrli:unit> • Shares <xbrli:unit id=“shares”> <xbrli:mesure>xbrli:shares</xbrli:measure> </xbrli:unit>

  15. 5. Items • Single Fact being reported • Element name comes from US GAAP 2011 • Determine element names from viewer • Attributes • contextRef (points to context id for fact being reported) • unitRef (points to unit id for fact being reported) • decimals • To how many decimal places is a fact accurate • or precision • How many digits are significant • label • How should element be named in report

  16. Decimal Attribute Source: http://www.xbrlwiki.info/index.php?title=Best_Practices_on_Data_Definitions

  17. Source: Charlie Hoffman, http://xbrl.squarespace.com/journal/2009/6/22/xbrl-instance-graphic.html

  18. The Taxonomy Viewer • Use to find element names to use for tagging data and disclosures • In choosing an element: • Choose the element with the narrowest definition of the fact you are reporting • If more than one element is available use the element that is part of the financial statement vs. a disclosure element • If using a disclosure element, use software to move it as a financial statement line element. • For each element (not abstract items) • Labels • Standard • Documentation • Total • References • To authoritative literature • Properties • Element name • Namespace • Type (monetary, shares, etc.) • Normal Balance (debit or credit) • Time (instant or period)

  19. All together <?xml version=“1.0”?> <xbrli:xbrl xmlns:...> <link:schemaRef xlink:... Point to schema> <xbrli:context id=.....> <xbrli:entity> <xbrli:period> <xbrli:unit id=.....> <xbrli:measure> <us-gaap:financial statement items> .... </close tags>

  20. Source:

  21. XBRL Taxonomies

  22. Linkbases • Reference • relationships between elements and external regulations or standards • Label • elements are connected to human readable labels • Presentation • How elements appear • Calculation • How elements are used in calculations • Dimensions • How to create tables for footnote disclosures

  23. Reference Linkbase <reference xlink:type="resource"   xlink:role="http://www.xbrl.org/2003/role/presentationRef"   xlink:label="CashFlowsFromUsedInOperationsTotal_ref">        <ref:Name>IAS</ref:Name>        <ref:Number>7</ref:Number>        <ref:Paragraph>14</ref:Paragraph> </reference> <reference xlink:type="resource"   xlink:role="http://www.xbrl.org/2003/role/measurementRef"   xlink:label="CashFlowsFromUsedInOperationsTotal_ref">       <ref:Name>IAS</ref:Name>       <ref:Number>7</ref:Number>       <ref:Paragraph>18</ref:Paragraph>       <ref:Subparagraph>a</ref:Subparagraph> </reference>

  24. Label Linkbase

  25. Presentation Linkbase • uses parent-child relations to organize elements • Assets • Current • Cash • Receivables • Accounts • Interest • Inventory • Long-Term • Property, Plant and Equipment • Intangible Assets • Notes Receivable • The “order” attribute of the presentationArc specifies the order in which child concepts should appear with respect to their sibling concepts.

  26. Marathon Oil Presentation <link:locxlink:href="http://xbrl.us/us-gaap/1.0/elts/us-gaap-2008-03-31.xsd#us-gaap_DueFromRelatedPartiesCurrent" xlink:label="lbl_DueFromRelatedPartiesCurrent" xlink:type="locator"/> <link:presentationArc order="23.3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lbl_AssetsCurrentAbstract" xlink:to="lbl_DueFromRelatedPartiesCurrent" xlink:type="arc"/> <link:locxlink:href="http://xbrl.us/us-gaap/1.0/elts/us-gaap-2008-03-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="lbl_CashAndCashEquivalentsAtCarryingValue" xlink:type="locator"/> <link:presentationArc order="21.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="lbl_AssetsCurrentAbstract" xlink:to="lbl_CashAndCashEquivalentsAtCarryingValue" xlink:type="arc"/> http://snipr.com/lc15r [www_sec_gov]

  27. Calculation Linkbase <calculationArc xlink:type="arc"  xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item"  xlink:from="GrossProfit" xlink:to="RevenueTotal"  order="1" weight="1" use="optional"/> <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="GrossProfit" xlink:to="CostOfSales"  order="2" weight="-1" use="optional"/> • Gross Profit = Revenue – CGS • Linkbase • Gross Profit • Revenue (1) • CGS (-1) • Lower level elements sum up to or are subtracted from upper level elements

  28. Weights in Calculations • weight is a required attribute on calculationArcelements; it must have a non-zero decimal value; for summation-itemarcs, the weight attribute indicates the multiplier to be applied to a numeric item value (content) when accumulating numeric values from item elements to summation elements; a value of "1.0" means that 1.0 times the numeric value of the item is applied to the parent item; a weight of "-1.0" means that 1.0 times the numeric value is subtracted from the summation item; there are also rules that are applied to the calculation of elements possessing opposite balance attribute values ('credit' and 'debit');

  29. Marathon Oil Calculation... <link:calculationArc order="1.0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="lbl_AssetsCurrent" xlink:to="lbl_CashAndCashEquivalentsAtCarryingValue" xlink:type="arc"/> <link:calculationArc order="2.0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="lbl_AssetsCurrent" xlink:to="lbl_AccountsReceivableNetCurrent" xlink:type="arc"/> <link:calculationArc order="3.0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="lbl_AssetsCurrent" xlink:to="lbl_ReceivablesFromUnitedStatesSteelCurrent" xlink:type="arc"/> <link:calculationArc order="4.0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="lbl_AssetsCurrent" xlink:to="lbl_DueFromRelatedPartiesCurrent" xlink:type="arc"/> <link:calculationArc order="5.0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="lbl_AssetsCurrent" xlink:to="lbl_InventoryNet" xlink:type="arc"/> <link:calculationArc order="6.0" weight="1.0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="lbl_AssetsCurrent" xlink:to="lbl_

  30. Dimension Linkbase • Used to create tables • Simple • Pivot type • Utilizes the Context element to define the table using: • Segment element which defines: • Axes • Dimension • Characteristics of a fact (e.g. deferred revenue from x) • Domains • Contains a set of members • Members • Column Headers (horizontal axis) • Line Items • Row Header (vertical axis)

  31. Footnote Tagging • Four Levels: • Implemented based on company size • Level 1 • First year filer • Block Tagging • Each complete footnote along with formatting is tagged within XBRL Instance • Level 2 • Second year filers • Tag each accounting policy within the Significant Accounting Policies footnote, along with formatting • Level 3 • Second year filers • Tag each table, along with its formatting • Level 4 • Second year filers • Tag each monetary value, % and number in the footnotes.

  32. Apple, Inc. – Level 1 • <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="eol_PE2035----0910-K0006_STD_p12m_20090926_0">&lt;div&gt;&lt;p style="MARGIN-TOP: 0px; MARGIN-BOTTOM: 0px" align="center"&gt;&lt;/p&gt;&lt;p style="MARGIN-TOP: 12px; MARGIN-BOTTOM: 0px"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;&lt;b&gt;Note 1 &amp;#x2013; Summaryof Significant Accounting Policies&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;

  33. Apple Inc, Level 1 - Shipping • <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="eol_PE2035----0910-K0006_STD_p12m_20090926_0"> … ShippingCosts&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&lt;p style="MARGIN-TOP: 6px; MARGIN-BOTTOM: 0px" align="justify"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;For all periodspresented, amounts billed to customers related to shipping andhandling are classified as revenue, and the Company&amp;#x2019;sshipping and handling costs are included in cost ofsales.&lt;/font&gt;&lt;/p&gt;&lt;p style="MARGIN-TOP: 18px; MARGIN-BOTTOM: 0px"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;&lt;b&gt;

  34. Apple, Inc. – Level 2 Shipping • <us-gaap:ShippingAndHandlingCostPolicyTextBlock contextRef="eol_PE2035----1010-K0012_STD_364_20100925_0">&lt;div&gt;&lt;p style="MARGIN-TOP: 18px; MARGIN-BOTTOM: 0px"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;&lt;b&gt;ShippingCosts&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&lt;p style="MARGIN-TOP: 6px; MARGIN-BOTTOM: 0px" align="justify"&gt;&lt;font style="FONT-FAMILY: Times New Roman" size="2"&gt;For all periodspresented, amounts billed to customers related to shipping andhandling are classified as revenue, and the Company&amp;#x2019;sshipping and handling costs are included in cost ofsales.&lt;/font&gt;&lt;/p&gt;&lt;/div&gt;</us-gaap:ShippingAndHandlingCostPolicyTextBlock>

  35. Level 3 – 3m Goodwill Note3 • <us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock contextRef="D2010Q3YTD"></us-gaap:GoodwillAndIntangibleAssetsDisclosureTextBlock> • The rest of the footnote • This is what the footnote looks like

  36. Level 4 – 3M • Note 3: • Purchased goodwill related to the five acquisitions which closed in the first nine months of 2010 totaled $43 million, less than $1 million of which is deductible for tax purposes. The acquisition activity in the following table also includes the impacts of contingent consideration for pre-2009 acquisitions, which increased goodwill by $1 million. The amounts in the “Translation and other” column in the following table primarily relate to changes in foreign currency exchange rates. The goodwill balance by business segment as of December 31, 2009 and September 30, 2010, follow:

  37. 3M’s Goodwill Note 3 (Level 4) • Note 3: • Purchased goodwill related to the five acquisitions which closed in the first nine months of 2010 totaled $43 million, less than $1 million of which is deductible for tax purposes. The acquisition activity in the following table also includes the impacts of contingent consideration for pre-2009 acquisitions, which increased goodwill by $1 million. The amounts in the “Translation and other” column in the following table primarily relate to changes in foreign currency exchange rates. The goodwill balance by business segment as of December 31, 2009 and September 30, 2010, follow:

  38. 3M’s XBRL (Level 4) <us-gaap:GoodwillAcquiredDuringPeriod contextRef="D2010Q3YTD" decimals="-6" unitRef="USD">43000000</us-gaap:GoodwillAcquiredDuringPeriod> <us-gaap:BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount contextRef="I2010Q3" decimals="-6" unitRef="USD">1000000</us-gaap:BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount> <us-gaap:GoodwillAllocationAdjustment contextRef="D2010Q3YTD" decimals="-6" unitRef="USD">1000000</us-gaap:GoodwillAllocationAdjustment>

  39. 3M Table • Goodwill table from footnote

  40. Beginning Balances (2009) <us-gaap:Goodwill contextRef="I2009_IndustrialAndTransportationMember" decimals="-6" unitRef="USD">1783000000</us-gaap:Goodwill> <us-gaap:Goodwill contextRef="I2009_HealthCareMember" decimals="-6" unitRef="USD">1007000000</us-gaap:Goodwill> <us-gaap:Goodwill contextRef="I2009_ConsumerAndOfficeMember" decimals="-6" unitRef="USD">155000000</us-gaap:Goodwill> <us-gaap:Goodwill contextRef="I2009_DisplayAndGraphicsMember" decimals="-6" unitRef="USD">990000000</us-gaap:Goodwill> <us-gaap:Goodwill contextRef="I2009_SafetySecurityAndProtectionServicesMember" decimals="-6" unitRef="USD">1220000000</us-gaap:Goodwill> <us-gaap:Goodwill contextRef="I2009_ElectroAndCommunicationsMember" decimals="-6" unitRef="USD">677000000</us-gaap:Goodwill>

  41. Acquisition Activity (2010) <mmm:GoodwillAcquiredDuringPeriodAndAllocationAdjustments contextRef="D2010Q3YTD_IndustrialAndTransportationMember" decimals="-6" unitRef="USD">8000000</mmm:GoodwillAcquiredDuringPeriodAndAllocationAdjustments> <mmm:GoodwillAcquiredDuringPeriodAndAllocationAdjustments contextRef="D2010Q3YTD_HealthCareMember" decimals="-6" unitRef="USD">1000000</mmm:GoodwillAcquiredDuringPeriodAndAllocationAdjustments> <mmm:GoodwillAcquiredDuringPeriodAndAllocationAdjustments contextRef="D2010Q3YTD_ConsumerAndOfficeMember" decimals="-6" unitRef="USD">24000000</mmm:GoodwillAcquiredDuringPeriodAndAllocationAdjustments> <mmm:GoodwillAcquiredDuringPeriodAndAllocationAdjustments contextRef="D2010Q3YTD_SafetySecurityAndProtectionServicesMember" decimals="0" unitRef="USD">11000000</mmm:GoodwillAcquiredDuringPeriodAndAllocationAdjustments>

  42. Translation and Other <us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments contextRef="D2010Q3YTD_IndustrialAndTransportationMember" decimals="-6" unitRef="USD">15000000</us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments> <us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments contextRef="D2010Q3YTD_HealthCareMember" decimals="-6" unitRef="USD">-11000000</us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments> <us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments contextRef="D2010Q3YTD_ConsumerAndOfficeMember" decimals="-6" unitRef="USD">6000000</us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments> <us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments contextRef="D2010Q3YTD_DisplayAndGraphicsMember" decimals="-6" unitRef="USD">4000000</us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments> <us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments contextRef="D2010Q3YTD_SafetySecurityAndProtectionServicesMember" decimals="-6" unitRef="USD">26000000</us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments> <us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments contextRef="D2010Q3YTD_ElectroAndCommunicationsMember" decimals="-6" unitRef="USD">-17000000</us-gaap:GoodwillTranslationAndPurchaseAccountingAdjustments>

  43. Ending Balance (2010) <us-gaap:Goodwill contextRef="I2010Q3_IndustrialAndTransportationMember" decimals="-6" unitRef="USD">1806000000</us-gaap:Goodwill> <us-gaap:Goodwill contextRef="I2010Q3_HealthCareMember" decimals="-6" unitRef="USD">997000000</us-gaap:Goodwill> <us-gaap:Goodwill contextRef="I2010Q3_ConsumerAndOfficeMember" decimals="-6" unitRef="USD">185000000</us-gaap:Goodwill> <us-gaap:Goodwill contextRef="I2010Q3_DisplayAndGraphicsMember" decimals="-6" unitRef="USD">994000000</us-gaap:Goodwill> <us-gaap:Goodwill contextRef="I2010Q3_SafetySecurityAndProtectionServicesMember" decimals="-6" unitRef="USD">1257000000</us-gaap:Goodwill> <us-gaap:Goodwill contextRef="I2010Q3_ElectroAndCommunicationsMember" decimals="-6" unitRef="USD">660000000</us-gaap:Goodwill>

  44. Deferred Revenue • Find the disclosure in the viewer = Disclosure Deferred Revenue • Open the Text Box element • Open the [Axis] element – this is for the column heading (dimension) • Open the [Domain] element – this leads to the cell headings • Select the [Member] elements for your table

  45. Context element for table <context id=“LayawaySaleSept30-2008”> <xbrli:entity> <xbrli:identifier scheme=“www.nasdaq.com”>MYBK</xbrli:identifier> <xbrli:segment> <xbrli:explicitMemberdimension=“us-gaap:DeferredRevenueArrangementTypeAxis”>us-gaap:LayawaySaleMember</xbrli:explicityMember> </xbrli:segment> </xbrli:entity> ...

  46. Data items for Table ... <us-gaap:DeferredRevenueCurrent contextRef=“LayawaySaleSept30-2008” unitRef=“USD” decimals=“0”>80000</us-gaap:DeferredRevenueCurrent> <us-gaap:DeferredRevenueNoncurrent contextRef=“LayawaySalesSept30-2008” unitRef=“USD” decimals=“0”>40000</us-gaap:DeferredRevenueNoncurrent> ...

  47. Let’s Build this table • Find the disclosure in the viewer = Disclosure Deferred Revenue • Open the Text Box element • Open the [Axis] element – this is for the column heading (dimension) • Open the [Domain] element – this leads to the cell headings • Select the [Member] elements for your table

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