Flat Hierarchy FlatHierarchy Metapattern. One level flat hierarchy. No computations. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC01-FlatHierarchy/FlatHierarchy_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC01-FlatHierarchy/FlatHierarchy_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC01-FlatHierarchy/FlatHierarchy_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC01-FlatHierarchy/FlatHierarchy-SampleInstance.xml Flat Hierarchy http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Nested Hierarchy NestedHierarchy Variation of hierarchy. Multi-level hierarchy. No computations. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC02-NestedHierarchy/NestedHierarchy_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC02-NestedHierarchy/NestedHierarchy_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC02-NestedHierarchy/NestedHierarchy_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC02-NestedHierarchy/NestedHierarchy-SampleInstance.xml Nested Hierarchy http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Simple Roll Up SimpleRollUp Metapattern. Simple hierarchy of numeric facts with a roll up type of computation. Computation where A + B + n = Total. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC03-SimpleRollUp/SimpleRollUp_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC03-SimpleRollUp/SimpleRollUp_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC03-SimpleRollUp/SimpleRollUp_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC03-SimpleRollUp/SimpleRollUp-SampleInstance.xml Simple Roll Up http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Nested Roll Up NestedRollUp Variation of roll up. Nesting one roll up inside another roll up. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC04-NestedRollUp/NestedRollUp_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC04-NestedRollUp/NestedRollUp_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC04-NestedRollUp/NestedRollUp_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC04-NestedRollUp/NestedRollUp-SampleInstance.xml Nested Roll Up http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Inverted Roll Up InvertedRollUp Variation of roll up. Multi-level nested roll up. Multiple levels of nested roll ups. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC05-InvertedRollUp/InvertedRollUp_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC05-InvertedRollUp/InvertedRollUp_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC05-InvertedRollUp/InvertedRollUp_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC05-InvertedRollUp/InvertedRollUp-SampleInstance.xml Inverted Roll Up http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Multiple Roll Ups MultipleRollUps Variation of roll up. One total rolled up in more than one way forcing roll ups to be expressed within separate networks. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC06-MultipleRollUps/MultipleRollUps_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC06-MultipleRollUps/MultipleRollUps_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC06-MultipleRollUps/MultipleRollUps_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC06-MultipleRollUps/MultipleRollUps-SampleInstance.xml Multiple Roll Ups http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Simple Roll Forward SimpleRollForward Metapattern. Simple roll forward of one balance. Also known as movement analysis. Reconciles the changes between two balances, beginning balance + changes = ending balance. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC07-SimpleRollForward/SimpleRollForward_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC07-SimpleRollForward/SimpleRollForward_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC07-SimpleRollForward/SimpleRollForward_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC07-SimpleRollForward/SimpleRollForward-SampleInstance.xml Simple Roll Forward http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Complex Roll Forward ComplexRollForward Variation of roll forward. Roll forward of multiple balances which roll up. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC08-ComplexRollForward/ComplexRollForward_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC08-ComplexRollForward/ComplexRollForward_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC08-ComplexRollForward/ComplexRollForward_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC08-ComplexRollForward/ComplexRollForward-SampleInstance.xml Complex Roll Forward http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Simple Compound Fact SimpleCompoundFact Metapattern. Set of facts which go together to form a compound fact. Facts are held together by an axis. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC09-SimpleCompoundFact/SimpleCompoundFact_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC09-SimpleCompoundFact/SimpleCompoundFact_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC09-SimpleCompoundFact/SimpleCompoundFact_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC09-SimpleCompoundFact/SimpleCompoundFact-SampleInstance.xml Simple Compound Fact http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Repeating Fact RepeatingFact Variation of compound fact. Similar to simple compound fact, points out that fact can repeat. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC10-RepeatingFact/RepeatingFact_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC10-RepeatingFact/RepeatingFact_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC10-RepeatingFact/RepeatingFact_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC10-RepeatingFact/RepeatingFact-SampleInstance.xml Repeating Fact http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Multiple Periods Compound Fact MultiplePeriodsCompoundFact Variation of compound fact. Simple compound fact which has more than one period disclosed within the compound fact. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC11-MultiplePeriodsCompoundFact/MultiplePeriodsCompoundFact_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC11-MultiplePeriodsCompoundFact/MultiplePeriodsCompoundFact_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC11-MultiplePeriodsCompoundFact/MultiplePeriodsCompoundFact_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC11-MultiplePeriodsCompoundFact/MultiplePeriodsCompoundFact-SampleInstance.xml Multiple Periods Compound Fact http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Roll Forward in Compound Fact RollForwardInCompoundFact Variation of compound fact. Roll forward within a compound fact. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC12-RollForwardInCompoundFact/RollForwardInCompoundFact_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC12-RollForwardInCompoundFact/RollForwardInCompoundFact_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC12-RollForwardInCompoundFact/RollForwardInCompoundFact_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC12-RollForwardInCompoundFact/RollForwardInCompoundFact-SampleInstance.xml Roll Forward in Compound Fact http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Nested Compound Fact NestedCompoundFact Variation of compound fact. Compound fact nested within another compound fact. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC13-NestedCompoundFact/NestedCompoundFact_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC13-NestedCompoundFact/NestedCompoundFact_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC13-NestedCompoundFact/NestedCompoundFact_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC13-NestedCompoundFact/NestedCompoundFact-SampleInstance.xml Nested Compound Fact http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Reconciliation of Balance ReconciliationOfBalance Variation of roll up. Reconciliation of a balance with another balance. (Note that this is not a roll forward.) http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC14-ReconciliationOfBalance/ReconciliationOfBalance_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC14-ReconciliationOfBalance/ReconciliationOfBalance_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC14-ReconciliationOfBalance/ReconciliationOfBalance_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC14-ReconciliationOfBalance/ReconciliationOfBalance-SampleInstance.xml Reconciliation of Balance http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Adjustment Adjustment Reconciles an originally stated balance to a restated balance, the adjustment being the total change, between two different report dates such as a prior period adjustment. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC15-Adjustment/Adjustment_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC15-Adjustment/Adjustment_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC15-Adjustment/Adjustment_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC15-Adjustment/Adjustment-SampleInstance.xml Adjustment http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Variance Variance Reconciles some reporting scenario with another reporting scenario, the variance between reporting scenarios being the variance or changes such as the variance between actual and budget. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC16-Variance/Variance_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC16-Variance/Variance_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC16-Variance/Variance_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC16-Variance/Variance-SampleInstance.xml Variance http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Complex Computation ComplexComputation Metapattern. A complex computation information model can be thought of as a hierarchy plus a set of commutations between different concepts within that hierarchy which are challenging to model as the parent/child relations. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC17-ComplexComputation/ComplexComputation_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC17-ComplexComputation/ComplexComputation_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC17-ComplexComputation/ComplexComputation_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC17-ComplexComputation/ComplexComputation-SampleInstance.xml Complex Computation http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Text Block TextBlock Metapattern. Modelling of what could be modelled as some other information model as one fact. By definition a text block is one fact. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC24-TextBlock/TextBlock_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC24-TextBlock/TextBlock_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC24-TextBlock/TextBlock_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC24-TextBlock/TextBlock-SampleInstance.xml Text Block http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Prose Prose Information which contains multiple paragraphs, schedules, lists etc. which should appear in a particular order or sequence to be meaningful. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC25-Prose/Prose_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC25-Prose/Prose_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC25-Prose/Prose_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC25-Prose/Prose-SampleInstance.xml Prose http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Escaped XHTML EscapedXHTML Variation of text block. Same as prose or text block. Points out how escaped XHTML can be used to report a fact or set of facts. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC26-EscapedXHTML/EscapedXHTML_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC26-EscapedXHTML/EscapedXHTML_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC26-EscapedXHTML/EscapedXHTML_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC26-EscapedXHTML/EscapedXHTML-SampleInstance.xml Escaped XHTML http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Using JSON UsingJSON Variation of text block. Same information contained in the simple compound fact expressed using the JSON syntax. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC27-UsingJSON/UsingJSON_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC27-UsingJSON/UsingJSON_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC27-UsingJSON/UsingJSON_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC27-UsingJSON/UsingJSON-SampleInstance.xml Using JSON http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar General Comment GeneralComment A comment or footnote which expands on or provided additional information for some reported fact. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC28-GeneralComment/GeneralComment_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC28-GeneralComment/GeneralComment_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC28-GeneralComment/GeneralComment_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC28-GeneralComment/GeneralComment-SampleInstance.xml General Comment http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Classes Classes Shows how concepts can be related to other concepts and points out the differences between modelling something as a concept and as the member of an axis. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC30-Classes/Classes_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC30-Classes/Classes_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC30-Classes/Classes_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC30-Classes/Classes-SampleInstance.xml Classes http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Class Properties ClassProperties Shows how concepts related to other concepts can be expressed making the use of an [Axis]. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC31-ClassProperties/ClassProperties_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC31-ClassProperties/ClassProperties_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC31-ClassProperties/ClassProperties_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC31-ClassProperties/ClassProperties-SampleInstance.xml Class Properties http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Grid Grid A grid information model is a pseudo metapattern which uses the presentation characteristics of the columns and rows of a table to model information. (Not recommended) http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC32-Grid/Grid_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC32-Grid/Grid_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC32-Grid/Grid_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC32-Grid/Grid-SampleInstance.xml Grid http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Pivot Table PivotTable A set of facts comprised of a single concept which is characterized by one or more axis. Information set is similar to a pivot table. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC34-PivotTable/PivotTable_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC34-PivotTable/PivotTable_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC34-PivotTable/PivotTable_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC34-PivotTable/PivotTable-SampleInstance.xml Pivot Table http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Grouped Report GroupedReport Variation of compound fact. Table which contains multiple axis which are used to provide information for a complex information set. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC35-GroupedReport/GroupedReport_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC35-GroupedReport/GroupedReport_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC35-GroupedReport/GroupedReport_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC35-GroupedReport/GroupedReport-SampleInstance.xml Grouped Report http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Flow Flow Shows the notion of flow or ordering/sequencing of different tables within a business report and how the ordering or sequencing is important and can be achieved. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC36-Flow/Flow_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC36-Flow/Flow_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC36-Flow/Flow_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC36-Flow/Flow-SampleInstance.xml Flow http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Restatement Restatement Financial reporting use case of a restatement of income resulting from prior period error or change in accounting policy. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC41-Restatement/Restatement_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC41-Restatement/Restatement_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC41-Restatement/Restatement_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC41-Restatement/Restatement-SampleInstance.xml Restatement http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Reissue Report ReissueReport Financial reporting use case of the reissuance of a report which has already been issued. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC42-ReissueReport/ReissueReport_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC42-ReissueReport/ReissueReport_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC42-ReissueReport/ReissueReport_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC42-ReissueReport/ReissueReport-SampleInstance.xml Reissue Report http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Reclassification Reclassification Financial reporting use case of the reclassification of prior period line items of a report to conform to current period classifications. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC43-Reclassification/Reclassification_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC43-Reclassification/Reclassification_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC43-Reclassification/Reclassification_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC43-Reclassification/Reclassification-SampleInstance.xml Reclassification http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Reason Not Reported ReasonNotReported A specific type of comment or footnote which explains why a fact has not been reported. Points out that footnotes can be differentiated using roles. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC44-ReasonNotReported/ReasonNotReported_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC44-ReasonNotReported/ReasonNotReported_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC44-ReasonNotReported/ReasonNotReported_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC44-ReasonNotReported/ReasonNotReported-SampleInstance.xml Reason Not Reported http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar Non Financial Information NonFinancialInformation Shows that there is no difference between expressing financial and non-financial information. http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC99-NonFinancialInformation/NonFinancialInformation_Relations.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC99-NonFinancialInformation/NonFinancialInformation_ModelStructure.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC99-NonFinancialInformation/NonFinancialInformation_FactTable.xml http://www.xbrlsite.com/DigitalFinancialReporting/BusinessUseCases/2013-05-15/BUC99-NonFinancialInformation/NonFinancialInformation-SampleInstance.xml Non Financial Information http://www.xbrlsite.com/DigitalFinancialReporting/Ontologies/US-GAAP-LogicalModel.xml#Exemplar