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Ä 2015 Workiva Company Confidential
XBRL Tips and Tricks: The XBRL Outline
June 11, 2015
Ä 2015 Workiva Company Confidential
Legal Notice The information contained in this webinar is for general informational purposes only.ÄThe information is provided by Workiva Inc., and while we endeavor to keep the information up to date and correct, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability, or availability with respect to the information, products, services or related graphics contained in the webinar for any purpose.ÄAny reliance you place on this information is therefore strictly at your own risk. In no event will Workiva Inc. be liable for any loss or damage including without limitation, indirect or consequential loss or damage, or any loss or damage whatsoever arising from loss of data or profits arising out of, or in connection with, your use of this webinar.
Ä 2015 Workiva Company Confidential
Control Panel
Ä 2015 Workiva Company Confidential
Your Questions
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Viewing the Presentation
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On Demand
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Darek Paulukovich XBRL Professional Services Manager
Presenter
Ä 2015 Workiva Company Confidential
XBRL Tips and Tricks: The XBRL Outline
Ä 2015 Workiva Company Confidential
Agenda
Å XBRL Outline Structure Å Naming Conventions Å Edit Functions Å Moving/Duplicating Items Å Label Reference Å Multiple Tables
Ä 2015 Workiva Company Confidential
XBRL Outline Structure
Ä 2015 Workiva Company Confidential
XBRL Outline Structure
Å One XBRL section per note Ä Separate subsection for each level Ä May have multiple level IV subsections
Å Section names should match note titles Å Section order should mirror document flow Å Proper indentation necessary
Ä 2015 Workiva Company Confidential
XBRL Outline Structure Basic pattern
Root [Abstract] ...[Text Block]
(Notes) Level I Section Name Note Title
Root [Abstract] ...[Policy Text Block]
(Policies) Level II
...etc.
Root [Abstract] ...[Table Text Block]
(Tables) Level III
...etc.
Root [Abstract] ...[Abstract] (as needed)
(Details) Level IV
Line item concept(s)
Å Text blocks and concepts indented under Root [Abstract] Ä Same Root [Abstract] for all subsections
within a note
Å Mostly for Level I, II, and III
Å Level IV when not using dimensions
Ä 2015 Workiva Company Confidential
XBRL Outline Structure Dimensional pattern
Å Requires full [Table] structure Ä May have as many [Axis]/[Domain]
as necessary
Ä Only one [Line Items] to house all concepts used
Å Mainly used for Level IV tagging
Å May be used in other levels also (e.g., multiple legal entities)
Root [Abstract] ...[Table]
(Details) Level IV
...[Axis] ...[Domain]
...[Member]
...etc.
...[Line Items] ...[Abstract] (as needed)
Line item concept(s)
...[Axis] ...[Domain]
...[Member]
...etc.
Table structure
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XBRL Outline Structure Roll forward pattern
Å Concepts are indented under [Roll Forward] abstract Ä Start and end with the same instant
concept
Ä Must use "Period Start" and "Period End" label roles
Å Only used for Level IV details
Å Roll forward pattern may or may not need dimensional pattern
Root [Abstract] ...[Table]
(Details) Level IV
...[Axis] ...[Domain]
...[Member]
...etc. ...[Line Items]
...[Roll Forward] Line item concept 1 Line item concept 2
...etc. Line item concept 3
Line item concept 1
Instant Duration
Duration Duration
Instant
Table structure (as needed)
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XBRL Outline Structure Comparing to US GAAP Taxonomy (UGT)
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Naming Conventions
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Naming Conventions SEC OID FAQ B.12
"Should filers use a certain naming convention for presentation group titles?" Å Document and entity information
Å Level IÇconsistent with the title of the statements and footnotes
Å Level IIÇone subsection titled documents' note label (Policies) per filing
Å Level IIIÇone subsection titled documents' note label (Tables) per note
Å Level IVÇgrouped into multiple subsections as appropriate, e.g., Ä Documents' note label 1st table name (Details) Ä Documents' note label narrative (Details)
Ä 2015 Workiva Company Confidential
Naming Conventions Tips and best practice
Å Use consistent naming convention Ä Separator between note name and subsection description can
be a space, hyphen, or parenthesis
Å Must include keywords within subsection names: Ä For exampleÇ"Consolidated Balance Sheets (Parenthetical)"
"Significant Accounting Policies (Policies)"
"Cash and Cash Equivalents (Tables)"
"Segment Information - Revenues (Details)"
Ä 2015 Workiva Company Confidential
Naming Conventions Drives SEC XBRL Viewer outline
Ä 2015 Workiva Company Confidential
Naming Conventions
Level IÇInconsistent use of "(Notes)"
Drives SEC XBRL Viewer outline
Ä 2015 Workiva Company Confidential
Naming Conventions
Level IVÇInconsistent subsection naming (hyphens, parenthesis)
One details subsection
Multiple subsections
Drives SEC XBRL Viewer outline
Ä 2015 Workiva Company Confidential
Naming Conventions
Level IVÇUncategorized section caused by the lack of "(Details)"
Drives SEC XBRL Viewer outline
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Edit Functions
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Edit Functions
Å Update naming Å Section and subsection type Å Sort code Å SEC label preview Å Change taxonomy reference
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Edit Functions
Right-click on subsection title
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Edit Functions
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Demo
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Moving/Duplicating Items
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Moving/Duplicating Items
Å Roll forward tables use the same concept for beginning and ending balances
Å Move items between subsections Å Move items to entirely different sections
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Moving/Duplicating Items
Ä 2015 Workiva Company Confidential
Label Reference
Ä 2015 Workiva Company Confidential
Label Reference
Å Match your labels to your document (EFM 6.8.4) Å Simplifies label updates in tables Å Best used on financial statements
Ä 2015 Workiva Company Confidential
Label Reference
References only cells with text
Ä 2015 Workiva Company Confidential
Multiple Tables
Ä 2015 Workiva Company Confidential
Multiple Tables
More than one hypercube (table structure) within a details subsection Å Reduces the need for custom tables
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Multiple Tables ExampleÇInvestments table
As of March 31, 2015
Security Type Amortized
cost
Gross unrealized
gains
Gross unrealized
losses
Estimated fair
value Available-for-sale Corporate debt securities $ 55,100 $ 100 $ (200) $ 55,000 Federal agencies debt 50,000 500 (500) 50,000 Foreign government obligations 9,100 100 (100) 9,100 U.S. government-sponsored debt obligations 2,000 200 Å 2,200
Total 116,200 900 (800) 116,300
Held-to-maturity Corporate debt securities 20,000 50 (15) 20,035 Federal agencies debt 25,000 250 (100) 25,150 U.S. government-sponsored debt obligations 200 100 (30) 270
Total $ 45,200 $ 400 $ (145) $ 45,455
Ä 2015 Workiva Company Confidential
Multiple Tables
One custom [Table] replaced by two standard ones
ExampleÇInvestments table
Ä 2015 Workiva Company Confidential
Demo
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Ä 2015 Workiva Company Confidential
Questions
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Thank you!
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