Business reports Class of business reports Ontology for Business Reports Charles Hoffman, CPA Ontology for business reports. 2009-12-24 http://creativecommons.org/licenses/by/3.0/us/ Report Set A report set may contain 1 to many reports. Report A report is a set of business information which is being reported. Flow A report has a flow which describes the sequence of the report. Business Rule A report has 0 to many business rules which articulate numeric and other types of relations between Facts in a Report. Computation Class of business rule. Expresses a numeric relation. Reportability Rule Class of business rule. Expresses a relation between two Facts. Fact Group A report has 1 to many Fact Groups. A Fact Group is a set of Facts which goes together for some specific purpose. Fact A fact is a single, observable, reported piece of information. A Fact may be numeric, string, narrative, etc. Measure A Measure is a collection of information properties which describe the meaning and context of a Fact. The Measure collection describes the Fact. Measure Relation Relationships across the properties of a Measure. Value The Value of a Fact. Value is an abstract notion which is broken into two possible types of Values: Numeric Value and Non-Numeric Value. Numeric Value A Value which is numeric per the XBRL specification. A Numeric Value is a Value which must have a unitRef and decimals attributes. Non-numeric Value A Value which is non-numeric per the XBRL specification. A Non-numeric Value is a Value which is not Numeric as defined above. Measure Concept Collection of Measures which can be used as Concepts. Measure Concepts contain a data type, a period type, and may have a balance type. Measure Context Collection of Measures which are expressed within an XBRL context. Measure Characteristic Collection of Measures which are not Measure Concepts or Measure Contexts. Concept Collection of Concepts. Concept includes financial reporting and non-financial reporting concepts. Reporting Entity The XBRL context entity scheme/identifier of a Fact. Calendar Time The period of a Fact. Information Model An Information Model is Measure Relations for Measure Concepts. Roll Forward Class of roll forward Represented by an XML schema element which has a substitutionGroup value of xbrldt:item. Also has a standard label with the marker [Roll Forward] at the end. http://xbrl.us/Documents/SECOFM-USGAAPT-Architecture-20080428.pdf Roll up http://xbrl.us/Documents/SECOFM-USGAAPT-Architecture-20080428.pdf US GAAP Calculation Hierarchy http://xbrl.us/Documents/SECOFM-USGAAPT-Architecture-20080428.pdf US GAAP Hierarchy Adjustment Class of Adjustment Variance Domain http://xbrl.us/Documents/SECOFM-USGAAPT-Architecture-20080428.pdf http://www.xbrl.org/Specification/XDT-REC-2006-09-18+Corrected-Errata-2009-09-07.rtf Member Class of member http://xbrl.us/Documents/SECOFM-USGAAPT-Architecture-20080428.pdf http://www.xbrl.org/Specification/XDT-REC-2006-09-18+Corrected-Errata-2009-09-07.rtf A Report Set has 1 to many Reports. A Report has 0 to many Flows. A Report has 1 to many Business Rules. A Report has 0 to many Schedules. A Schedule has 0 to many Schedules. A Schedule has 1 to many Schedules. A Fact Group has 1 to many Facts. A Fact Group has 0 to many collections of Measure Relations. A Fact has 1 to many Measures. A Fact has exactly 1 Value. Report Date Date of a financial report, usually the date of the audit report. Fiscal Period Fiscal period of the fact. The fiscal period of an entity might not be the same as the Calendar Time. Legal Entity The entity to which the reported fact relates. The legal breakdown of a potentially larger entity. Business Segment The business segment of a reporting entity. Management or operating perspective. Business breakdown as seen by management. For example, the consolidated entity, the software segment, etc. Measurement Basis Indicates the measurement basis of a Fact. For example, historical cost, amortized cost, fair value are all measurement basis. Reporting Scenario The scenario under which a Fact is reported. For example, actual, budgeted, forecast. Third Party Verification Level of third party verification provided for a Fact. For example, audited, reviewed, compiled. Geographic Area Breakdown of an entity by geographic area. For example, breaking down sales by North America, Europe, Asia, etc.