XBRL Taxonomy Creation (XODEL)

XODEL is an expression syntax that allows the creation of  XBRL taxonomies using a XULE processor.

XODEL uses the XULE syntax to create new taxonomy objects and redefine existing taxonomy objects. The diagram below shows how XODEL can be used to redefine existing taxonomies into new taxonomies, how taxonomies can be created from alternative data sources and how taxonomies can be serialized into different components.

Creating Taxonomy Objects using XODEL

XODEL allows a user to define the following taxonomy objects:

• Packages
• Documents 
• Roles
• Arcroles
• Relationships
• Concepts
• Labels
• References
• Networks
• Types

The ability to manipulate taxonomy objects at a granular level using XULE means that it is possible to perform the following:

• Create XBRL concepts based on an Excel sheet
• Rollover an existing taxonomy package to to a subsequent taxonomy
• Create a taxonomy package from an existing taxonomy
• Create an extension taxonomy

Taxonomy Generation Example

Create an extension taxonomy with the following extension elements. These are defined in extensions.csv

Add extensions.csv to a variable called $EXTENSION_CONCEPTS

constant $EXTENSION_CONCEPTS = csv-data('extensions.csv',false, list( 'string', 'string', 'string')

This uses the function csv-data that has the following structure:

csv-data(file name, has headers, list of field types)

First, we define a new taxonomy package We call the new taxonomy package MyTaxonomy. This taxonomy imports the FASB taxonomy, the dei taxonomy and the srt taxonomy.

constant $EXTENSION_TAXONOMY = 'MyTaxonomy'

output create_base_taxonomy
true

package-name $EXTENSION_TAXONOMY
package-url 'https://taxonomies.xbrl.us/xodel/MyTaxonomy'
document-uri 'abc.xsd'
document-import set('https://fasb.org/elts/us-gaap-2023.xsd',
'https://fasb.org/elts/us-srt-2023.xsd',
'https://sec.gov/elts/dei-2023.xsd')
document-package-entry-point true
document-package-entry-point-description 'main entry point'

Next, we create the extension concepts based on the Assets concept in the us-gaap taxonomy. The first step is to bring in the us-gaap taxonomy as follows:

constant $US-GAAP = taxonomy('https://fasb.org/elts/us-gaap-2023.xsd')

Then create new concepts based off the us-gaap taxonomy element Assets.

output create_extension_concepts 
$baseAsset = $US-GAAP.concept(Assets)
$UniqueAssets = set(filter $EXTENSION_CONCEPTS returns $item[1])
for $asset in $UniqueAssets
     $asset

package-name $EXTENSION_TAXONOMY
document-uri 'abc.xsd'
concept $baseAsset.to-xodel
concept-namespace 'https://abc.com/2024'
concept-local-name $rule-value

Finally, we create the labels based on the data in the csv file.

output create_extension_labels  
for $label in $EXTENSION_CONCEPTS
     $label

package-name $EXTENSION_TAXONOMY
document-uri 'abc_lab.xml'
label-concept-name qname('https://abc.com/2024', $label[1]).to-xodel
label-text $label[3]
label-role 'http://www.xbrl.org/2003/role/' + $label[2]

This will generate a taxonomy package containing the following files:

• abc.xsd
• abc_lab.xml
• catalog.xml
• taxonomyPackage.xml