Glossary for col names in US_GAAP_Taxonomy_2020

[Tim Bui]

Hi David,

Do you know where I can find the definitions of the names of the worksheets (Elements, Presentation, Calculation,….) and the names of the columns within these worksheets? Some of the names are self-explanatory but some are a little harder to understand. I found some on the back of the “XBRL Taxonomy Development Handbook” but the list there does not include all items. By the way, the more I look at the structure of XBRL, the more I am impressed with the thought process and work that had been done. My hat is off to the people who created this system.

Thanks, David

[David Tauriello]

Hi Tim – apologies for the delay; I’m not 100% familiar with the excel, so I wanted to get some details from FASB before responding. The first 5 tabs should be self explanatory; these are the elements and linkbases for the taxonomy. After that –

TIN Ref – Taxonomy implementation notes

CN Ref – Change notes is a list of changes for labels, definitions, depreciations and additions to the taxonomy

Extensible Lists – An element type for associating additional information with a fact that is not disaggregating an item into its components.

DTS – Comprehensive system-related details for the taxonomy’s discoverable taxonomy set

Parts – A list of the parts along with their type (format) in the reference linkbase for References

Other Element Decls – a list of typed dimensions. The current US GAAP Financial Reporting Taxonomy has one typed dimension.

Linkbase Summary –

Other Global Definitions – a list of the data types used in the Taxonomy.

[Tim Bui]

Thank you so much for taking the time researching this to help me, David!
As always, I am grateful
Tim

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