[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

[Tim Bui]

Hi Juan, within the SEC Financial Statement Data Sets quarterly releases ( https://www.sec.gov/dera/data/financial-statement-data-sets.html), there is a text file named “sub”. Within it, each entity is given an sic code. You can use that sic code to match with the SEC provided sic list (https://www.sec.gov/info/edgar/siccodes.htm). Since the sic codes have 4 digits, you can further classify them by Division, Major Group, Industry Group and Industry by using the structure at this website https://siccode.com/
Tim

[pobrichi .]

So I’m trying to compare balance sheets of MAR, H & HLT. Marriott recenlty released an 8-K but the other 2 have the 10-Q’s I want. Is there any workaround I can use to get the 10-Q for MAR in there as well?
Thanks,
Pete

[david.tauriello@xbrl.us]

Teji – apologies for the delayed response; I hope you are well.

1) there may be occasions where we’re more than a few minutes behind the SEC: the end of filing periods are rich with reports that have grown in complexity because filers are becoming smarter about using XBRL and the SEC has expanded its program to allow more sophisticated configurations. In addition to being copied to our database, each filing scanned with multiple data quality rulesets (see the /assertion endpoint).

2) can you share the specific report.id where this issue is occurring – ? – it would be helpful to know the context for the data in the complete filing

3) Have you tried using 1H and Q2, then subtracting to get Q1 – ? (there’s also a 3QCUM fiscal period that you might be able to use to ‘back into’ quarterly values).

[david.tauriello@xbrl.us]

Hi Juan – in addition to the resources Tim provided, you can get the SIC code when you include report.sic-code in the fields you return for /fact and /report queries using the XBRL API. The attribute is searchable on the these endpoints.

See pages 11 and 17 of the PDF documentation https://xbrl.us/xbrl-api-documentation

[david.tauriello@xbrl.us]

Chinmay – you might need to clear the web browser’s cache to resolve this issue, as it sounds like there may be some older token detail that needs to be refreshed.

[david.tauriello@xbrl.us]

Hi pobrichi – you can filter on report types using either report.type (with the /fact endpoint) or report.document-type (on /report). See pages 12 and 16 of the PDF documentation https://xbrl.us/xbrl-api-documentation.

[Teji Abraham]

No worries. Thank you David for the response and the clarifications.

1) Sounds good

2) “report.id”: 269648 is an example. There are several others as well but I have not kept track. In this report, only OperatingLeaseLiabilityNoncurrent is returned when specifying fact.has-dimensions=false
To obtain the other Operating Lease facts, we had to set fact.has-dimensions=true

3) I haven’t tried 1H and Q2 — but I heard back from investor relations at a couple of companies that starting in 2020 – they have decided to report Op Lease facts in the interim quarters only if there are material changes.

Thanks again. Teji

[david.tauriello@xbrl.us]

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

[Christine Cole]

Thank you a lot.

[david.tauriello@xbrl.us]

Hi Teji –

When you set dimensions to true (or leave the filter off, in the case of GM and the concepts you shared) and include dimension.local-name and member.local-name in the fields returned, you can learn more about the structure of the OperatingLease facts:

https://api.xbrl.us/api/v1/fact/search?entity.cik=0001467858&concept.local-name=OperatingLeaseLiability,OperatingLeaseLiabilityNoncurrent,OperatingLeaseLiability
Current,OperatingLeaseRightOfUseAsset&fact.ultimus=true&fields=report.sec-url,entity.name.sort,report.filing-date.sort(DESC),period.fiscal-year.sort(DESC),period.fiscal-period.sort(DESC),concept.local-name,fact.has-dimensions,dimensions.count,dimension.local-name.sort(DESC),member.local-name.sort(DESC),fact.value,fact.ultimus-index,dts.id

If you’re looking for more information, you can use the relationship endpoint to learn where in the report the underlying detail for the facts appear in the presentation (network.role-description):

https://api.xbrl.us/api/v1/relationship/search?dts.id=384701,364091,347365,334440,324699&
relationship.target-name=MajorPropertyClassAxis,BalanceSheetLocationAxis,
VehiclesMember,AccruedLiabilitiesMember,OtherAssetsMember,
OtherLiabilitiesMember&network.link-name=presentationLink&
fields=dts.id.sort(DESC),relationship.id,relationship.target-name.sort(ASC),network.role-description.sort(ASC),
relationship.source-name,relationship.tree-sequence.sort(ASC)

NOTE: if you put the first query above in Google Sheet cell A1 in showData=(), then drop this formula in A22 or lower, it might help to see how these are related.

=showData(CONCATENATE("https://api.xbrl.us/api/v1/relationship/
search?dts.id=", TEXTJOIN(",", TRUE, UNIQUE(A2:A19)) ,
"&relationship.target-name=", TEXTJOIN(",", TRUE, UNIQUE(H2:H19)), 
",", TEXTJOIN(",", TRUE, UNIQUE(I2:I19)), "
&network.link-name=presentationLink&fields=dts.id.sort(DESC),
relationship.id,relationship.target-name.sort(ASC),
network.role-description.sort(ASC),relationship.source-name,
relationship.tree-sequence.sort(ASC),concept.local-name"))

This is for demonstration purposes only 🙂 – keep in mind the axis/member relationship of the first query is not preserved in the second, so some of the results in the second may not be appropriate.

[Bhupesh Harchandani]

I am trying to parse the 10k filing for Amazon Inc. and I see duplicate information in the instance document. The information about Net Income Fact is repeated 5 times with only the ‘ID’ attribute value being distinct. I am trying to figure out if the ‘id’ attribute has any information or is it just a serial number. Below are the snippets I am looking at:

<us-gaap:NetIncomeLoss
contextRef=”FD2017Q4YTD”
decimals=”-6″
id=”d83343256e749-wk-Fact-5ADF1B1FA099436C36E180286EB2E9A2″
unitRef=”usd”>3033000000</us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss
contextRef=”FD2017Q4YTD”
decimals=”-6″
id=”d83340331e1774-wk-Fact-5ADF1B1FA099436C36E180286EB2E9A2″
unitRef=”usd”>3033000000</us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss
contextRef=”FD2017Q4YTD”
decimals=”-6″
id=”d83344299e636-wk-Fact-5ADF1B1FA099436C36E180286EB2E9A2″
unitRef=”usd”>3033000000</us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss
contextRef=”FD2017Q4YTD”
decimals=”-6″
id=”d83354346e1194-wk-Fact-5ADF1B1FA099436C36E180286EB2E9A2″
unitRef=”usd”>3033000000</us-gaap:NetIncomeLoss>

<us-gaap:NetIncomeLoss
contextRef=”FD2017Q4YTD”
decimals=”-6″
id=”d83380285e1820-wk-Fact-5ADF1B1FA099436C36E180286EB2E9A2″
unitRef=”usd”>3033000000</us-gaap:NetIncomeLoss>

Can anyone please help me in finding a solution to this issue?
Thanks in advance.

[david.tauriello@xbrl.us]

Hi Bhupesh – thanks for writing – the five times you have noted 2017 NetIncomeLoss is returned in Amazon’s 2019 10-K are the same fact. In short, the contextref is identical for each of these occurrences of the concept in the inline XBRL document – https://www.sec.gov/ix?doc=/Archives/edgar/data/1018724/000101872420000004/amzn-20191231x10k.htm. If you parse 2018 or 2017 10-K reports for Amazon (not inline XBRL), you will only see two entries for NetIncomeLoss.

If you use the fact.ultimus filter set as true on the XBRL API, the query below returns two instances of 2017 NetIncomeLoss for Amazon across all reports (entity.id=241) – one dimensionalized as part of RetainedEarnings and the other non-dimensionalized.

https://api.xbrl.us/api/v1/fact/search?entity.id=241&
concept.local-name=NetIncomeLoss&period.fiscal-year=2017&
period.fiscal-period=Y&fact.ultimus=TRUE&fields=entity.name,
report.filing-date,report.type,fact.value,dimensions,
fact.xml-id,report.sec-url

[Teji Abraham]

Thanks David – much appreciate the clarifications.
Best regards, Teji

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