XBRL Tips and Tricks: The XBRL Outline - Workiva · XBRL Tips and Tricks: The XBRL Outline June 11,...

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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

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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

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

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

Edit Functions

Right-click onsubsection title

Edit Functions

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

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

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

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

Questions

Thank you!