This listing summarizes interesting observations, what are believed to be issues, and what are believed to be confirmed errors found in SEC XBRL Filings. Links are provided to help users of this information analyze this information for themselves.
| Line | Analysis Comment | Filer Name | Creation Software | Link to Filing | Link to Mashup Viewer |
| 1 | FORMULA TEST: Defined the concept all:CashPeriodIncreaseDecrease which is the net change in cash on the cash flow statement, a concept which is clearly expressed within the US GAAP Taxonomy. This appears to have been done because the filer used the US GAAP Taxonomy concept us-gaap:Cash on their balance sheet and cash flow statement, rather than us-gaap:CashAndCashEquivalentsAtCarryingValue. This seems like a reasonable approach, however this is done in different ways by different filers. When a custom XBRL Formula was created to express the relations provided by the filer, the XBRL Formula produced the expected result, the cash flow roll forward does tie as as expected. | ALLSTATE CORP | Fujitsu | Link to filing | 0001104659-09-062522 |
| 2 | FORMULA TEST: Created the concept aig:CashPeriodIncreaseDecrease to apparently replace the US GAAP Taxonomy concept us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease. This appears to be because the filer used the concept us-gaap:Cash on their balance sheet and cash flow statement. A custom XBRL Formula was created for this filing with those concepts and the cash flow roll forward validated as expected. This approach is consistent with other filings. | AMERICAN INTERNATIONAL GROUP INC | Fujitsu | Link to filing | 0001047469-09-009659 |
| 3 | FORMULA TEST: Filer created concept bk:StockholdersEquityBeginningBalanceRestated which is inconsistent with the US GAAP Taxonomy roll forward and defines the scenario RESTATED within a concept. | Bank of New York Mellon CORP | EDGAR Online | Link to filing | 0001193125-09-227567 |
| 4 | FORMULA TEST: Concept us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents does NOT follow US GAAP Taxonomy calculation | Biogen Idec Inc. | Bowne | Link to filing | 0000950123-09-051956 |
| 5 | FORMULA TEST: Discontinued operations | CABLEVISION SYSTEMS CORP /NY | Fujitsu | Link to filing | 0001104659-09-062216 |
| 6 | FORMULA TEST: Uses concept us-gaap:CashCashEquivalentsAndShortTermInvestments | CABOT OIL & GAS CORP | Bowne | Link to filing | 0001193125-09-217450 |
| 7 | FORMULA TEST: Uses cash and due from banks and federal funds sold, not cash and cash equivalents | CAPITAL ONE FINANCIAL CORP | EDGAR Online | Link to filing | 0001193125-09-227889 |
| 8 | CALCULATION TEST: Two of the calculation inconsistencies which show up in the cash flow statement are a result of not including the line item PROFIT OF CONSOLIDATED AND AFFILIATED COMPANIES in the cash flow statement calculation. | Caterpillar Inc. | EDGARFilings | Link to filing | 0000018230-09-000466 |
| 9 | FORMULA TEST: Created concepts cnp:AccruedUnbilledRevenues, cnp:MaterialsAndSupplies, cnp:IndexedDebtSecuritiesDerivative but did not include a balance attribute on the concepts which is inconsistent with the US GAAP Taxonomy. There is a confirmed calculation error for current assets as of Sept 30, 2009. The line item which shows up on the balance sheet TAXES RECEIVABLE of 108,000,000 does NOT show up in the calculation report. Therefore there is a calculation inconsistency on the 2009 consolidated balance sheet. | CENTERPOINT ENERGY INC | EDGARFilings | Link to filing | 0001130310-09-000049 |
| 10 | FORMULA TEST: Created concept cb:CashPeriodIncreaseDecrease which seems to be defined by the US GAAP Taxonomy. What was the reasoning behind creating this concept? | CHUBB CORP | Bowne | Link to filing | 0000950123-09-059260 |
| 11 | GOOD EXAMPLE OF A FILING: This is a good example of a filing. There are no EFM validation errors, no calculation inconsistencies, no test formula errors, and no test information modeling errors. FORMULA TEST: Note that initially, no formulas fired because filer added extension concept for change in cash. However, when an XBRL Formula was created which made use of the extension concepts this filer added, the formulas worked as expected. In this filing, note the way that the cash flow statement was extended. This is a good example of extension and does point out a number of issues relating to extension of the cash flow statement sepecifically and extension in general. Filer created the concept c:CashAndDueFromBanksPeriodIncreaseDecrease apparently because it used cash and due from banks on its cash flow statement. | Citigroup Inc. | Fujitsu | Link to filing | 0001047469-09-009754 |
| 12 | FORMULA TEST: Has assets held for sale, Cash balance included in assets held for sale at beginning of period | CONAGRA FOODS INC /DE/ | Bowne | Link to filing | 0000950123-09-048892 |
| 13 | CALCULATION TEST: Confirmed calculation error within the cash flow statement resulting from incorrect structuring of the calculation relations relating to the concept us-gaap:IncomeLossFromContinuingOperations. At least two of the calculation inconsistencies could be removed by properly structuring the taxonomy. The other two inconsistencies were not investigated. | Cooper Industries plc | Bowne | Link to filing | 0000950123-09-058426 |
| 14 | FORMULA TEST: Created cusom concept for cash balance on cash flow statement d:TotalCashCashEquivalents, used cash and cash equivalents on balance sheet | DOMINION RESOURCES INC /VA/ | EDGAR Online | Link to filing | 0001193125-09-220395 |
| 15 | FORMULA TEST: Has assets held for sale, Cash and Cash Equivalents Reclassified from Assets Held for Sale | DTE ENERGY CO | Bowne | Link to filing | 0000950123-09-055676 |
| 16 | FORMULA TEST: Concept us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents does NOT follow US GAAP Taxonomy calculation | ENTERPRISE PRODUCTS PARTNERS L P | EDGARFilings | Link to filing | 0001061219-09-000119 |
| 17 | FORMULA TEST: Formula appears not to be binding because filer has a zero balance of cash which may be classified as a liability | EQT Corp | Fujitsu | Link to filing | 0001104659-09-061197 |
| 18 | FORMULA TEST: The 2008 formula is not firing for some reason, need to figure out why. The concepts and contexts appear correct. | FedEx Corporation | EDGARFilings | Link to filing | 0000950123-09-044076 |
| 19 | FORMULA TEST: Uses concept gaap:CashAndDueFromBanks | FIFTH THIRD BANCORP | EDGAR Online | Link to filing | 0001193125-09-227731 |
| 20 | FORMULA TEST: Filer created concepts fisv:EndingBalanceDiscontinuedOperations and fisv:BeginningBalanceDiscontinuedOperations which is inconsistent with the approach used by the US GAAP Taxonomy for expressing a roll forward. | FISERV INC | EDGAR Online | Link to filing | 0001193125-09-227470 |
| 21 | FORMULA TEST: Filer created concept ge:CashAndEquivalentsAtBeginningOfYear which is inconsistent with how the US GAAP Taxonomy expresses a roll forward. See the taxonomy | General Electric Company | Clarity | Link to filing | 0000040545-09-000071 |
| 22 | FORMULA TEST: Filer created concept ge:CashAndEquivalentsAtBeginningOfYear which is inconsistent with how the US GAAP Taxonomy expresses a roll forward. See the taxonomy | General Electric Company | Clarity | Link to filing | 0000040545-09-000074 |
| 23 | FORMULA TEST: Created concepts gs:BalanceBeginningOfYearAfterCumulativeEffectOfAdjustments which is inconsistent with the US GAAP Taxonomy for expressing a roll forward. Created concept gs:CashSettlementShareBasedCompensationCF, note the CF which the filer is saying that this concept is for the cash flow statement, it appears. Uses strange cash flow configuration, see concepts: gs:CashAndCashEquivalents and gs:CashAndCashEquivalentsCF. | GOLDMAN SACHS GROUP INC | Bowne | Link to filing | 0000950123-09-057080 |
| 24 | FORMULA TEST: Concept us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents does NOT follow US GAAP Taxonomy calculation | GRAFTECH INTERNATIONAL LTD | EDGAR Online | Link to filing | 0001193125-09-217463 |
| 25 | FORMULA TEST: Uses concept us-gaap:Cash for cash concept | HARTFORD FINANCIAL SERVICES GROUP INC/DE | Bowne | Link to filing | 0000950123-09-056913 |
| 26 | FORMULA TEST: Has a 1 million dollar rounding error, causing formula not to work | International Business Machines Corporation | Fujitsu | Link to filing | 0001104659-09-060554 |
| 27 | FORMULA TEST: Filer created concepts ip:CashAndTemporaryInvestmentsBeginningOfPeriod and ip:CashAndTemporaryInvestmentsEndOfPeriod which is inconstent with how the US GAAP Taxonomy expresses a roll forward. | INTERNATIONAL PAPER CO /NEW/ | EDGARFilings | Link to filing | 0001193125-09-227000 |
| 28 | FORMULA TEST: Concept us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents does NOT follow US GAAP Taxonomy calculation | Invesco Ltd. | Bowne | Link to filing | 0000950123-09-055399 |
| 29 | FORMULA TEST: Uses concept us-gaap:CashAndDueFromBanks | J P MORGAN CHASE & CO | Bowne | Link to filing | 0000950123-09-060099 |
| 30 | FORMULA TEST: Uses concept gaap:CashAndDueFromBanks | KEYCORP /NEW/ | Bowne | Link to filing | 0000950123-09-059334 |
| 31 | OTHER: This filer has some funky nesting of tags. For example, see the fact value us-gaap:BusinessCombinationDisclosureTextBlock in their XBRL instance. Not necessarily illegal, but it does cause some challenges when trying to render the text block correctly. |
Lilly Eli & Co | Rivet | Link to filing | 0000950123-09-055409 |
| 32 | FORMULA TEST: Created custom concept for cash balance, lnc:CashAndInvestedCashFromCashFlows | LINCOLN NATIONAL CORP | EDGARFilings | Link to filing | 0000059558-09-000148 |
| 33 | FORMULA TEST: Filer created concept l:StockholdersEquityBeginningBalanceRestated to express a roll forward which is inconsistent with the US GAAP Taxonomy and put the scenario restated into the definition of a concept. It is unclear how a restatement is to be expressed by a filers extension taxonomy. | LOEWS CORP | EDGAR Online | Link to filing | 0001193125-09-220059 |
| 34 | FORMULA TEST: Filer created concepts met:CashAndCashEquivalentsSubsidiariesHeldForSaleEndOfPeriod, met:CashAndCashEquivalentSubsidiariesHeldForSaleBeginningOfPeriod, met:CashAndCashEquivalentsBeginningPeriod and met:CashAndCashEquivalentsEndOfPeriod, which is (a) inconsistent with how the US GAAP Taxonomy expresses roll forwards and (b) is generally considered bad practice. You can see these concepts in both the extension concepts added by the filer and by searching the XBRL instance. | METLIFE INC | Bowne | Link to filing | 0000950123-09-057114 |
| 35 | FORMULA TEST: Concept us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents does NOT follow US GAAP Taxonomy calculation | MOLSON COORS BREWING CO | Fujitsu | Link to filing | 0001047469-09-009543 |
| 36 | FORMULA TEST: Concept us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents does NOT follow US GAAP Taxonomy calculation | NEWS CORP | EDGAR Online | Link to filing | 0001193125-09-224062 |
| 37 | CALCULATION TEST: Filer has a confirmed error in their calculations. There appear to be two errors which create a total net difference of 1,002,751,000. First, the value 1,141,611 is NOT in the calculation report, second, the value 69,430 is entered as a negative number in the XBRL instance, it SHOULD have been entered as positive. | Noble Corporation | Bowne | Link to filing | 0000950123-09-058947 |
| 38 | FORMULA TEST: Uses concept gaap:CashAndDueFromBanks | NORTHERN TRUST CORP | EDGAR Online | Link to filing | 0001193125-09-218667 |
| 39 | FORMULA TEST: Has line item for VIE, Cash recorded from consolidation of VIEs | PAPA JOHNS INTERNATIONAL INC | Fujitsu | Link to filing | 0001104659-09-062214 |
| 40 | OTHER: Filer created concepts pep:StockholdersEquityBeginningBalanceRestated which is inconsistent with US GAAP Taxonomy for creation of roll forward and puts the scenario RESTATED into the definition of a concept. | PEPSICO INC | EDGAR Online | Link to filing | 0001193125-09-205617 |
| 41 | FORMULA TEST: Uses concept us-gaap:Cash for cash concept | PETROHAWK ENERGY CORP | EDGAR Online | Link to filing | 0001193125-09-224187 |
| 42 | FORMULA TEST: Uses concept gaap:CashAndDueFromBanks | PNC FINANCIAL SERVICES GROUP INC | EDGAR Online | Link to filing | 0001193125-09-227195 |
| 43 | FORMULA TEST: Has assets held for sale, Cash and Cash Equivalents included in Assets Held for Sale | PPL CORP | EDGARFilings | Link to filing | 0000922224-09-000114 |
| 44 | FORMULA TEST: Filer created concepts pgr:StockholdersEquityBeginningBalanceRestated which is inconsistent with the way the US GAAP Taxonomy creates a rollforward. In general, it is unclear how the restatement of information should be exressed within a filer taxonomy extension. | PROGRESSIVE CORP/OH/ | EDGAR Online | Link to filing | 0001193125-09-228751 |
| 45 | FORMULA TEST: Concept us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents does NOT follow US GAAP Taxonomy calculation | Public Storage | Rivet | Link to filing | 0001393311-09-000035 |
| 46 | FORMULA TEST: Concept us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents does NOT follow US GAAP Taxonomy calculation | QUANTA SERVICES INC | Bowne | Link to filing | 0000950123-09-060286 |
| 47 | FORMULA TEST: Issue relating to checks outstanding in excess of cash balances. This is interesting, needs to be dealt with. | Questar Corporation | EDGARFilings | Link to filing | 0000751652-09-000059 |
| 48 | FORMULA TEST: Filer appears to have mistagged us-gaap:CashAndCashEquivalentsAtCarryingValue for 2009-09-30 as 512048000 rather than 256024000 which is reported on the balance sheet and in the cash flow statement. Oddly, the mistagged amount is exactly double the reported amount. The calculation validation shows an error. | ROPER INDUSTRIES INC | EDGARFilings | Link to filing | 0000882835-09-000045 |
| 49 | FORMULA TEST: Has discontinued operations | RRI ENERGY INC | Rivet | Link to filing | 0000950123-09-058104 |
| 50 | FORMULA TEST: Filer appears to have not included any fact values for the net changes in cash in any form. Searching the instance document for the fact values yielded no fact values | Southwest Airlines Co. | EDGARFilings | Link to filing | 0000092380-09-000048 |
| 51 | FORMULA TEST: Uses concept gaap:CashAndDueFromBanks | STATE STREET Corp | EDGAR Online | Link to filing | 0001193125-09-227212 |
| 52 | FORMULA TEST: Cash balance not shown on the cash flow statement. One formula fired because it picked up beginning and ending balance from the balance sheet concepts. However, the beginninng balance of cash for the first reconciliation does not exist in XBRL instance. | STRYKER CORP | EDGAR Online | Link to filing | 0001193125-09-229142 |
| 53 | FORMULA TEST: Uses concept us-gaap:CashCashEquivalentsAndShortTermInvestments for cash balance | TEREX CORP | Fujitsu | Link to filing | 0000097216-09-000219 |
| 54 | FORMULA TEST: Has line item for VIE Cash from Consolidated Variable Interest Entity; | THE KROGER CO. | Fujitsu | Link to filing | 0001104659-09-055895 |
| 55 | FORMULA TEST: Uses us-gaap:Cash for cash balance concept | Travelers Companies, Inc. | Fujitsu | Link to filing | 0001104659-09-059858 |
| 56 | FORMULA TEST: Uses us-gaap:CashCashEquivalentsAndShortTermInvestments for cash balance concept | UNITED TECHNOLOGIES CORP /DE/ | Clarity | Link to filing | 0001193125-09-212352 |
| 57 | FORMULA TEST: Uses concept us-gaap:CashAndDueFromBanks | Unum Group | EDGAR Online | Link to filing | 0001193125-09-223170 |
| 58 | FORMULA TEST: Concept us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents does NOT follow US GAAP Taxonomy calculation | VENTAS INC | EDGAR Online | Link to filing | 0001193125-09-223835 |
| 59 | FORMULA TEST: Funky way of showing cash flows from discontinued operations, look at rendering of cash flow statement | Walter Energy, Inc. | Fujitsu | Link to filing | 0001047469-09-009725 |
| 60 | FORMULA TEST: Uses concept us-gaap:CashAndDueFromBanks | WELLS FARGO & CO/MN | Bowne | Link to filing | 0000950123-09-059235 |
| 61 | FORMULA TEST: Has discontinued operations | XCEL ENERGY INC | Fujitsu | Link to filing | 0001104659-09-061541 |
| 62 | FORMULA TEST: Has concept Change in Cash and Cash Equivalents due to consolidation of entities in China (yum:ChangeInCashAndCashEquivalentsDueToConsolidationOfEntityInChina). Seems there should be a general concept for that | YUM BRANDS INC | EDGARFilings | Link to filing | 0001041061-09-000240 |