Formula Linkbases

A formula linkbase is a collection of functions that can be used by a number of taxonomies and is not necessarily tied to a particular taxonomy. You can use CDM XBRL to add formula linkbases.

Overview

Generally, a formula linkbase is a collection of functions contained in a single XML file that can be used by a number of taxonomies and is not tied to a particular taxonomy. Note this:

• Formula linkbase files are re-usable.
• They are not necessarily referenced by a user taxonomy for which they may be used.
• They do not need to be imported with a user taxonomy, but can be used in an ad-hoc manner.

Important: The formula linkbase must be self-contained. This means the linkbase cannot reference another file. Although a formula linkbase can be contained in any XML file, possibly with other linkbases, schemas, and so on, CDM XBRL restricts formula linkbases to be at the root of their own XML file.

You can add a formula linkbase that is on a local system, a connected network, or a website. After formula linkbases are added, you can edit the name and description of the formula linkbase, or you can delete formula linkbases that are no longer needed.

You can only import formula linkbases from URLs that are contained in the XBRL whitelist, or that have been previously added to the Cache Manager. This applies to formula linkbases that are added from web locations. Files added from the client local file system or local area network are not restricted.

By default, the XBRL whitelist contains these Internet domains: fasb.org and its subdomains, xbrl.us, xbrl.org, sec.gov, ifrs.org, eurofiling.info, and eiopa.europa.eu. To add other Internet domains to the whitelist, see XBRL Whitelist Configuration.

The Formula Linkbase Tab

The Formula Linkbase tab in the CDM work area displays information about the formula linkbases that have been added to CDM XBRL, for which you have permission to view or edit.

To open the Formula Linkbase tab, click the Home tab, in the Navigation Pane, click Administration, then under XBRL, double-click Formula Linkbase.

You can view this information in the columns of the Formula Linkbase tab:

• Name
  The user-specified name of each formula linkbase.
• Description
  An optional description of the formula linkbase, entered when the formula linkbase was added or edited later.
• Location
  The location of the formula linkbase.

The following table lists the commands you can use on the ribbon for Formula Linkbase.

Add a Formula Linkbase from a Local File

You can import a formula linkbase that is on the local system into CDM XBRL.

1. Click the Home tab, then in the Navigation Pane, click Administration.
2. Under XBRL, double-click Formula Linkbase. The Formula Linkbase tab opens in the work area.
3. Click Home > Add > Formula Linkbase From File.
4. In the Add Formula Linkbase window, specify a name for the formula linkbase.
5. Specify a description for the formula linkbase if you want.
6. Click Browse. The Select a file to attach window opens.
7. Browse to the location of the formula linkbase, and select the formula linkbase file.
8. Click OK. The formula linkbase is added.

Add a Formula Linkbase from a URL

You can use CDM XBRL to import a formula linkbase that is on a website by referencing a URL.

If a copy of the formula linkbase has been added to the Cache Manager, the copy in the Cache Manager will be added and not the version found at the URL. This technique can be used to add formula linkbases that other XBRL artifacts expect to find at a URL but which are not actually there. For example, when an author provides a draft copy that is not actually at the specified URL.

To add a formula linkbase from a URL:

1. Click the Home tab, then in the Navigation Pane, click Administration.
2. Under XBRL, double-click Formula Linkbases. The Formula Linkbase tab opens in the work area.
3. Click Home > Add > Formula Linkbase From URL.
4. In the Add Formula Linkbase window, specify a name for the formula linkbase.
5. Specify a description for the formula linkbase if you want. The description can contain a maximum of 512 characters.
6. Enter the location of the formula linkbase by using the URL of the entry point.
7. Click OK. The formula linkbase is added.

Edit the Name and Description of a Formula Linkbase

You can use CDM XBRL to edit the name and description that was assigned to a formula linkbase when it was created. You cannot edit the content of the formula linkbase.

1. Click the Home tab, then in the Navigation pane, click Administration.
2. Under XBRL, double-click Formula Linkbases.
3. In the Formula Linkbases tab in the work area, right-click the formula linkbase you want to edit and select Edit.
4. In the Edit window, change the name or description of the formula linkbase.
5. Click OK.

Delete a Formula Linkbase

You can use CDM XBRL to delete a formula linkbase.

1. Click the Home tab, then in the Navigation pane, click Administration.
2. Under XBRL, double-click Formula Linkbases.
3. In the Formula Linkbases tab in the work area, right-click the formula linkbase you want to delete and select Delete.
4. In the confirmation window, click OK.