XBRL US GAAP Taxonomy 1.0

Purpose and Scope

Represents US Generally Accepted Accounting Practices (GAAP) as of December 2007, encompassing Financial Statements and Notes to the Financial Statements.

Owner(s)

XBRL US, Inc.

Date

2008-08-31

Status

FINAL

Approval Level

XBRL International Approved

Specification version

XBRL Specification Version 2.1 with errata dated 2006-12-18.

Contact

mark.bolgiano@xbrl.us

Comments

The US GAAP Taxonomy has several industry entry points:

·         Banking and Savings Institutions ("BASI")

·         Broker-Dealer ("BD")

·         Commercial and Industrial ("CI")

·         Insurance ("INS"),

·         Real Estate ("RE"), and

·         Other industries to be added in the future.

 

This supersedes release 1.0 beta 2.

 

Namespace

http://xbrl.us/us-gaap/2008-03-31 (all elements)

Namespace prefix

us-gaap

Physical location of taxonomy files

The core schema and its standard labels are:

 

http://xbrl.us/us-gaap/1.0/elts/us-gaap-std-2008-03-31.xsd

 

The industry entry points are, in alphabetical order:

 

http://xbrl.us/us-gaap/1.0/ind/basi/us-gaap-basi-stm-dis-all-2008-03-31.xsd

 

http://xbrl.us/us-gaap/1.0/ind/bd/us-gaap-bd-stm-dis-all-2008-03-31.xsd

 

http://xbrl.us/us-gaap/1.0/ind/ci/us-gaap-ci-stm-dis-all-2008-03-31.xsd

 

http://xbrl.us/us-gaap/1.0/ind/ins/us-gaap-ins-stm-dis-all-2008-03-31.xsd

 

http://xbrl.us/us-gaap/1.0/ind/re/us-gaap-re-stm-dis-all-2008-03-31.xsd

 

There are 587 files in total.  The full distribution is:

 

http://xbrl.us/documents/XBRLUSGAAPTaxonomies-2008-03-31.zip

 

Summary document

http://www.xbrl.org/Taxonomy/us/2008/gaap/XBRL-US-GAAP-Taxonomy-1.0-Summary-2008.htm

References to other XBRL modules

http://www.xbrl.org/2005/xbrldt-2005.xsd

http://www.xbrl.org/2006/xbrldi-2006.xsd

References to other taxonomies

US Document and Entity (DEI) Taxonomy

http://xbrl.us/us-gaap/1.0/non-gaap/dei-ent-2008-03-31.xsd

Royalty-free Use

http://xbrl.us/legal

 

In order to meet the SEC's mission requirements, the U.S. GAAP Financial Statement Taxonomy may be used by the public, royalty-free, in U.S. GAAP reporting, and may be incorporated without change in other works that comment on, explain, or assist in the use or implementation of the U.S. GAAP Financial Statement Taxonomy.

 

To that end, this document and translations of it may be copied and furnished to others, in whole or in part, and this document may be incorporated, in whole or in part, without change in other works that comment on or otherwise explain the U.S. GAAP Financial Statement Taxonomy or assist in its implementation. Other works that incorporate this document, in whole or in part, without change may be prepared, copied, published and distributed without restriction of any kind, provided this Notice is included on the first page of all such authorized copies and works and the legend set forth below is contained on each subsequent page of such documents. Under no circumstances may this document, or any part of it that is incorporated into another work, be modified in any way, such as by removing the copyright notice or references to XBRL US, Inc., except as required to translate it into languages other than English or with prior written consent of XBRL US, Inc.

 

XBRL US, Inc. owns all right, title and interest in the U.S. GAAP Financial Statement Taxonomy and all technical data, software, documentation, manuals, instructional materials, and other information created in connection with the U.S. GAAP Financial Statement Taxonomy – which includes this document. The SEC has an unlimited license in the GAAP Financial Statement Taxonomy and this other information and materials pursuant to Federal Acquisition Regulation ("FAR") 52.227-11, 52.227-14 (Alternative IV) and 52.227-16.

 

Copyright

Copyright (C) 2007, 2008 XBRL US, Inc. All Rights Reserved.

Warranty

All parties acknowledge that this document, the information contained herein, and all information provided as part of this taxonomy or its associated files is provided on an "AS IS" basis and XBRL US, INC. AND XBRL INTERNATIONAL INC. DISCLAIM ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO ANY WARRANTY of merchantability, fitness for any particular purpose, or title; or any warranty that the use of the contents of the taxonomy or its associated files will not infringe ANY THIRD PARTY PATENTS, COPYRIGHTS, TRADEMARKS OR OTHER RIGHTS.

Limitations of Liability

In no event will XBRL US, Inc. or XBRL International Inc. be liable to any user or any third party for the cost of procuring substitute goods or services, lost profits, loss of use, loss of data or any direct, indirect, consequential, incidental, punitive or special damages, whether under contract, tort, warranty or otherwise, arising in any way out of the use of this taxonomy or its associated files, or the performance or implementation of the contents thereof of any type whatsoever, whether or not such party had advance notice of the possibility of such damages.