Templates

# Business use case title Description Visual image
1. 104000-001-BalanceSheetParenthetical Balance sheet parenthetical information
2. 104000-001-BalanceSheetWithControllingInterest Basic classified balance sheet which contains a noncontrolling interest.
3. 104000-002-BalanceSheetNoControllingInterest Basic classified balance sheet which does not include a noncontrolling interest.
4. 104000-002-BalanceSheetParentheticalTwoClassesOfStock Balance sheet parenthetical information with two classes of stock
5. 124000-001-IncomeStatementBasic Basic multi-step income statement
6. 124000-001-IncomeStatementWithNoncontrollingInterest Minimum income statement
7. 124000-001-NonoperatingIncomeExpenseComponents Other nonoperating income (expense)
8. 148400-001-StatementOfComprehensiveIncomeBasic Very basic Statement of Comprehensive income (WARNING!!! Not totally sure I have these calculations/XBRL formulas correct; need to double check these) Uses 2013 US GAAP Taxonomy
9. 152200-001-CashFlowStatementIndirectBasic Basic cash flow statement using indirect method, no discontinued operations
10. 152200-001-CashFlowStatementIndirectBasicSpecificContinuing Basic cash flow statement using indirect method, no discontinued operations; specifically uses concepts indicating that cash flows are from continuing operations
11. 200000-001-OrganizationConsolidationBasisOfPresentation Basic disclosures for nature of operations, consolidation of financial statements and basis of presentation of financial statements
12. 250000-001-PriorPeriodAdjustment Prior period adjustment
13. 275000-001-ConcentrationsOfRisk Basic example of current vulnerability due to certain concentrations.
14. 285000-001-SelectFinancialInformation Select financial information, shows the variance information model
15. 290000-001-AccountingPolicies Basic summary of significant accounting policies
16. 290000-002-PropertyPlantAndEquipmentPolicy Basic summary of property, plant, and equipment related accounting policies broken down by type of PPE; each type modeled as a [Member] of an [Axis]
17. 290000-004-VariableInterestEntities Disclosure of carrying amounts of assets and liabilities in the statement of financial position of each VIE for the reporting entity.
18. 300000-001-ComponentsOfCashCashEquivalentsAndShortTermInvestments Components of cash, cash equivalents, and short-term investments
19. 320000-001-ComponentsOfReceivables Components of receivables
20. 330000-001-MarketableSecuritiesByContractualMaturity Marketable Debt Securities By Contractual Maturity, amortized cost and fair value (Uses 2013 US GAAP XBRL Taxonomy Currently)
21. 330000-002-MarketableSecuritiesComponents Marketable securities components including reconciliation from cost to estimated fair value (Uses 2013 US GAAP XBRL Taxonomy Currently)
22. 333000-001-EquityMethodInvestments Details of each equity method investment which includes the investment name and the percentage ownership of common stock of each investment.
23. 336000-001-CostMethodInvestments Cost-method Investments, Realized Gain (Loss), Excluding Other than Temporary Impairments
24. 340000-001-InventoryComponents Basic disclosure for the breakdown of components of inventory
25. 350000-001-OtherAssetsComponents Other assets
26. 360000-001-PropertyPlantAndEquipmentComponents Basic disclosure for the breakdown of the components of property, plant and equipment categorized by type; models each type of property, plant and equipment using an [Axis]
27. 360000-002-PropertyPlantAndEquipmentComponentsAlternative Basic disclosure for the breakdown of the components of property, plant and equipment categorized by type; models each type of property, plant and equipment using a [Concept]
28. 370000-001-FiniteLivedIntangibleAssetsFutureAmortizationExpense Future amortization expense for finite-lived intangible assets
29. 400000-001-AccruedLiabilitiesComponents Components of accrued liabilities
30. 420000-001-AssetRetirementObligationRollForward Asset retirement obligation roll forward
31. 430000-001-RestructuringReserveRollForward Restructuring reserve roll forward
32. 440000-001-DeferredRevenueArrangementByType Detail of deferred revenue arrangements orgainzed by type of arrangement.
33. 450000-001-LongTermPurchaseCommitments Basic disclosure of long-term purchase commitments of a reporting entity
34. 450000-001-LossContingencyAccrual Basic loss contingency accrual roll forward
35. 456000-001-ProductWarrantyAccrualRollForward Change in the product warranty accrual balance sheet account
36. 460000-001-LineOfCreditFacility Disclosure for line of credit facilities
37. 460000-001-LongTermDebtMaturities Basic disclosure for long-term debt maturities
38. 460000-002-DebtInstruments Basic disclosure of individual long-term debt instruments
39. 470000-001-OtherLiabilitiesNoncurrentComponents Components of other noncurrent liabilities
40. 500000-001-StockByClass Stock by class, preferred and common
41. 710000-001-ShareBasedCompensationArrangementByAward Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding Roll Forward and Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price Roll Forward
42. 730000-001-ChangeInBenefitObligation Change (roll forward) in benefit obligation of defined benefit plans.
43. 730000-002-ChangeInFairValueOfBenefitPlanAssets Change (roll forward) in benefit plan assets of defined benefit plans.
44. 730000-003-FundingStatusOfDefinedBenefitPlans Combination of change in benefit obligation and change in defined benefit plan assets.
45. 770000-001-ReconciliationOfUnrecognizedTaxBenefits Reconciliation of unrecognized tax benefits
46. 770000-002-IncomeTaxProvisionComponents Income tax provision (benefit) components broken out by jurisdiction and then by current/deferred
47. 770000-002-IncomeTaxProvisionComponentsAlternative Income tax provision (benefit) components broken out by current/deferred and then by jurisdiction
48. 770000-003-EffectiveIncomeTaxRateReconciliation Reconciliation between income tax rate between statutuory rate and effective rate
49. 775000-001-DiscontinutedOperationsByDisposalGroup Discontinued operations by disposal group
50. 778000-001-ExtraordinaryItemsBasic Basic example of an extraordinary item.
51. 778000-002-UnusualOrInfrequentItem Unusual or infrequent financial statement item
52. 780000-001-AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShare Details of antidilutive securities excluded from computation of earnings per share
53. 790000-001-GeographicAreaInformation Basic disclosure of the details of revenue from external customers and long-lived assets, by geographical area
54. 790000-001-SegmentInformation Basic disclosure of the details of net income (loss), assets, and other common disclosures for each reportable segment of a reporting entity
55. 790000-002-GeographicAreaInformationNested Basic disclosure of the details of revenue from external customers and long-lived assets, by geographical area; but with regions this a nested hierarchy
56. 790000-BAD-GeographicAreaInformationNestedBadExample BAD EXAMPLE: This is a contra-example of how NOT to model geographic areas. (1) Use the existing countries taxonomy rather then create extensions. (2) Create a nested hierarchy within the geographic area [Axis] rather than creating a Countries [Axis].
57. 800000-001-AcquiredFiniteLivedIntangibleAssetsBusinessCombination Finite-lived intangible assets acquired as part of business combination
58. 800000-002-BusinessAcquisitions Business acquisitions by acquisition
59. 805000-001-HedgingInstrumentBalanceSheetLocationOfGainsAndLossesReported Disclosure of the location and fair value amounts of derivative instruments (and nonderivative instruments that are designated and qualify as hedging instruments) reported in the statement of financial position.
60. 815000-001-FairValueOfAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasis Fair value measurements on recurring or nonrecurring basis
61. 815000-003-FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliation Fair Value of Assets Measured on Recurring Basis, Unobservable Input Reconciliation
62. 831000-001-CapitalLeasesFutureMinimumPaymentsDue Future Minimum Lease Payments for Capital Leases
63. 831000-002-OperatingLeasesFutureMinimumPaymentsDue Future minimum payments due upder operating leases
64. 840000-001-NonmonetaryTransactionByType Basic disclosure of the detailds of nonmonetary transactions classified by the type of transaction
65. 845000-001-RelatedPartyTransactions Related party transactions
66. 870000-001-SubsequentEvents Basic subsequent events disclosure
67. 910000-001-ContractReceivableRetainageFiscalYearMaturity Fiscal year maturities of contract receivable retainage
68. 995200-001-DocumentAndEntityInformation Basic document and entity information, all modeled together which leads to illogical characteristics provided for some reported facts
69. 995200-002-DocumentAndEntityInformationSeparate Basic document and entity information, breaks out document information and entity information; still leads to illogical characteristics provided for some reported facts
70. 995200-003-DocumentEntityCommonStockInformationSeparate Basic document and entity information, breaks out document information, entity information, and common stock related information into individual components
71. 995200-004-DocumentEntitySeparateTables Basic document and entity information, breaks out document information and entity information (including stock information) into separate tables and separate networks.
72. 995200-005-DocumentInformation Information about the report itself, the document submitted
73. 995400-002-EntityInformation Information which describes the entity which filed the report.
74. 995400-002-EntityListings Information about an entity's listings

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Last updated: 5/12/2021 1:46:21 PM

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