Normalized data presentation

[David Tauriello]

A non-member writes –

I have executed the sample code in your google colab notebook (https://xbrl.us/why-normalize-data), and got a .json file as output. Now my question: How do I identify which objects belong to the balance sheet and which to the income statement? Is there also a way to identify the order of these elements (revenue at the top, net income at the bottom, etc.)? I saw that there are some flags (AssetBalanceFlag), but I could not really figure out how to use them to identify asset items?

The XUSSS Taxonomy’s presentation linkbase is the place to find the hierarchical structure for the data. In XBRL, the data file is often called an instance document, and it contains references to the taxonomy schema file(s) that are to be used to understand the report. Thinking conceptually, the normalized data output from our example is like an e-filed IRS 1040 (which is for individual income taxes in the United States, it’s not in XBRL but should be) … the form was presented for you to enter your numbers, but when you transmit, store or retrieve the data, that’s all you need because the underlying taxonomy is agreed upon and understood unambiguously.

We’ve loaded the XUSSS in our Public filings database; here’s the query for the presentation hierarchy: https://api.xbrl.us/api/v1/relationship/search?dts.id=928097&network.link-name=presentationLink&fields=network.role-description.sort(ASC),relationship.tree-sequence.sort(ASC),relationship.order.sort(ASC),relationship.tree-depth,relationship.target-name

You can also get this in a spreadsheet by using an XBRL processor (like Arelle) and opening the entry point for the taxonomy (https://taxonomies.xbrl.us/standardized-statements/xusss.xsd)

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