The Securities and Exchange Commission (SEC) published an analysis of public company custom tag rates for 2022 through 2024. The analysis shows a slight decline in the use of custom tags across all filers, from 18% in 2023 to 17% in 2024. All categories of filers experienced a decline except for large accelerated filers which was flat versus year-ago. Accelerated and large-accelerated filers, however, have the lowest percent of custom tags at 16%.
See the analysis and data: https://www.sec.gov/data-research/structured-data/gaap-xbrl-custom-tags
