XBRL Tasks

You can use CDM XBRL to perform all the tasks that you need for your XBRL files.

You build an XBRL file by associating the taxonomy with the CDM report, and attaching individual taxonomy elements to identifiable items of business data. This process is referred to as tagging.

When an XBRL file is built from tagged elements in CDM XBRL, the attributes and relationships that are defined in taxonomy elements are automatically attached to the tagged data items. Users can build meaningful information without being constrained by data aggregation considerations or particular report formats, and can therefore address multiple reporting demands with a single XBRL file.

Prepare to Submit XBRL

You can use CDM XBRL to prepare XBRL data for submission to the SEC.

To get XBRL data ready for submission, you must follow these main steps:

1. Identify and document the individual taxonomy concepts that best match the concepts that are disclosed in the company financial statements and disclosures. Review and approve all concept selections. Compare and map the source document:
   1. Obtain the financial statement (with or without footnotes).
   2. Identify the facts to be tagged.
   3. Compare and match against elements in the taxonomy.
   4. Identify elements not available in the taxonomy.
2. Create the company extension taxonomy as an extension of the US GAAP taxonomy:
   1. Create relationship groups for company statements, disclosures, and parentheticals.
   2. Add company-specific elements.
   3. Model company statements and disclosures in the new groups:
      1. Create new element relationships.
      2. Change the ordering of elements to reflect the company financial statements.
      3. Select preferred labels for presentation.
   4. Create company-specific presentation labels for elements.
   5. Create mathematical validations.

   After the extension taxonomy is created, validate the extension against SEC EDGAR File Manual Rules, and make sure that selected concepts are included.

3. Associate the fact values being reported in a particular filing with specific elements in the company taxonomy:
   1. Determine appropriate taxonomy, context, units of measure, and scale.
   2. Tag financial statement reporting facts with taxonomy elements.
   3. Assure conformance with SEC EDGAR Filer Manual Rules.

   This procedure includes defining periods, units of measure, and other aspects specific to that report. After elements are tagged, validate the tagging against the SEC EDGAR Filer Manual Rules and make sure that correct concepts are used.

4. Build the XBRL tagged and formatted document that is submission-ready for the SEC:
   1. Generate the instance document.
   2. Validate against the SEC EDGAR Filer Manual Rules.

Edit Taxonomy Elements

You can use CDM XBRL to edit taxonomy element properties and labels in the Pivot Grid without using CDM Extension Taxonomy Editor.

An element is a basic unit consisting of a start tag, end tag, associated attributes and their values, and any text that is contained between the two. You can edit properties for elements such as name, ID, balance, period type, type, and abstract value. Additionally, you can add, edit, or delete required label properties (label text, label type, language). Taxonomy editing is described fully in the Extension Taxonomy Editor Guide.

Edit Taxonomy Elements in the Pivot Grid

Before you can edit taxonomy element properties and labels in CDM XBRL, you must be using a taxonomy in the pivot that is editable (meaning it has an associated taxonomy in the taxonomy editor) and that you have permission to edit taxonomies and tag data.

To edit taxonomy elements in the Pivot Grid:

1. Open the project that you want to work with.
2. Use the Select data area to select values for the Relationship Group and Table fields. Depending on the relationship group that you select, you might or might not need to select a table.
3. Click Display by Presentation or Display by Definition to populate the Pivot Grid. When you select Display by Definition, a table must be selected.
4. In the Pivot Grid, select the filters to use and click Apply. The Pivot Grid is populated.
5. Click Edit Elements. The Edit Element Attributes window opens.
6. Select an element, make your edits, and click OK. A message is displayed in the Pivot Grid notifying you that the taxonomy associated with your current project has been updated and the Pivot Grid needs to be redisplayed.
7. Click Display now. The Pivot Grid is redisplayed.

You can continue to work with the project or close it.