XBRL Tips and Tricks: The XBRL Outline - Workiva · XBRL Tips and Tricks: The XBRL Outline June 11, 2015 • 2015 Workiva Company Confidential Legal Notice The information contained

Ä 2015 Workiva Company Confidential

XBRL Tips and Tricks:The XBRL Outline

June 11, 2015


Legal NoticeThe information contained in this webinar is for general informational purposesonly.ÄThe information is provided by Workiva Inc., and while we endeavor tokeep the information up to date and correct, we make no representations orwarranties 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.ÄAnyreliance you place on this information is therefore strictly at your own risk. In noevent will Workiva Inc. be liable for any loss or damage including withoutlimitation, indirect or consequential loss or damage, or any loss or damagewhatsoever arising from loss of data or profits arising out of, or in connectionwith, your use of this webinar.


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Darek PaulukovichXBRL Professional Services Manager

Presenter


XBRL Tips and Tricks:The XBRL Outline


Agenda

Å XBRL Outline StructureÅ Naming ConventionsÅ Edit FunctionsÅ Moving/Duplicating ItemsÅ Label ReferenceÅ Multiple Tables


XBRL Outline Structure


XBRL Outline Structure

Å One XBRL section per noteÄ Separate subsection for each level

Ä May have multiple level IV subsections

Å Section names should match note titlesÅ Section order should mirror document flowÅ Proper indentation necessary


XBRL Outline StructureBasic 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 indentedunder 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


XBRL Outline StructureDimensional pattern

Å Requires full [Table] structureÄ May have as many [Axis]/[Domain]

as necessary

Ä Only one [Line Items] to house allconcepts 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)


...[Member]

...etc.

Tablestructure


XBRL Outline StructureRoll forward pattern

Å Concepts are indented under[Roll Forward] abstractÄ 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 notneed dimensional pattern

Root [Abstract]...[Table]

(Details) Level IV


...[Member]

...etc....[Line Items]

...[Roll Forward] Line item concept 1Line item concept 2

...etc.Line item concept 3

Line item concept 1

InstantDuration

DurationDuration

Instant

Tablestructure(as needed)


XBRL Outline StructureComparing to US GAAP Taxonomy (UGT)


Naming Conventions


Naming ConventionsSEC OID FAQ B.12

"Should filers use a certain naming convention for presentationgroup 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)


Naming ConventionsTips and best practice

Å Use consistent naming conventionÄ 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)"


Naming ConventionsDrives SEC XBRL Viewer outline


Naming Conventions

Level IÇInconsistent use of "(Notes)"

Drives SEC XBRL Viewer outline


Naming Conventions

Level IVÇInconsistentsubsection naming(hyphens, parenthesis)

One details subsection

Multiple subsections



Naming Conventions

Level IVÇUncategorized section causedby the lack of "(Details)"



Edit Functions


Edit Functions

Å Update namingÅ Section and subsection typeÅ Sort codeÅ SEC label previewÅ Change taxonomy reference


Edit Functions

Right-click onsubsection title


Edit Functions


Demo


Moving/Duplicating Items



Å Roll forward tables use the same concept forbeginning and ending balances

Å Move items between subsectionsÅ Move items to entirely different sections




Label Reference


Label Reference

Å Match your labels to your document (EFM 6.8.4)

Å Simplifies label updates in tablesÅ Best used on financial statements


Label Reference

References only cellswith text


Multiple Tables


Multiple Tables

More than one hypercube (table structure) within adetails subsectionÅ Reduces the need for custom tables


Multiple TablesExampleÇInvestments table

As of March 31, 2015

Security TypeAmortized

cost

Grossunrealized

gains

Grossunrealized

losses

Estimatedfair

valueAvailable-for-saleCorporate debt securities $ 55,100 $ 100 $ (200) $ 55,000Federal agencies debt 50,000 500 (500) 50,000Foreign government obligations 9,100 100 (100) 9,100U.S. government-sponsored debt obligations 2,000 200 Å 2,200

Total 116,200 900 (800) 116,300

Held-to-maturityCorporate debt securities 20,000 50 (15) 20,035Federal agencies debt 25,000 250 (100) 25,150U.S. government-sponsored debt obligations 200 100 (30) 270

Total $ 45,200 $ 400 $ (145) $ 45,455


Multiple Tables

One custom [Table] replaced by two standard ones

ExampleÇInvestments table


Demo



Questions


Thank you!