Analysis Comments (Last updated: 11/26/2009)

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