Tuple: parent container for account numbers and identifiers. No entry is made here, but each detail line may have multiple accounts assigned to it for reporting in different GAAPs, offsetting accounts in Japan, passing along information to consolidation systems about local versus consolidating accounts, etc. For example, the account 4783HG-QOWI-192837-1000 may be expressed so:ccountccountMainID 1000 /account/accountMainID 1000 /account/accountMainDescription Cash /account/accountSub/accountSubID 4783HG /account/accountSub/accountSubDescription Department /account/accountSub/accountSubID QOWI /account/accountSub/accountSubDescription Branch /account/accountSub/accountSubID 192837 /account/accountSub/accountSubDescription Division Account Identifier Root for XBRL GL. No entry made here. Accounting Entries Description of accountMainID - the human readable describer that accompanies the code used in accountMainID Main Account Description Main account - the code used to identify the accounting bucket the entry has been assigned to. Examples might be 1000 for Cash, 567GAAZ for Sales Expense or Z for tax payments. Identifiers such as department, branch, division, manager, or other modifiers are noted in the Subaccount area. Before needing to post, account is not necessary. Posting to the general ledger almost always requires an entry here. Main Account Number Code related to usage for account aggregate - Primary Accounting method, Consolidating, Offsetting, Other GAAP. Japanese companies will use this for the tax required (O)ffsetting entry. If left blank, assumes default accounting method for company. Purpose of Account Description of usage for aggregate account Description of purpose of account The description that accompanies accountSubID belongs here. Sub-account Description Tuple to hold multiple accountSubIDs and Descriptions Subaccount Information Where the primary account was placed in accountMainID, the code used for each profit center, division, business unit, fund, program, branch, project, class, su-class or other modifier is placed here. Sub-account Type of sub-account - profit center, division, business unit, fund, program, branch, project, class, su-class or other modifier is placed here. For example:: Accountability center: Business unit: Class:Department: Project: Fund: Program:Job: Profit center: Branch: Setup class: Division: Unit Type of sub-account Type of account Account type Monetary amount related to the account bucket given in account. XBRL usage can rely on XBRL specification's UNIT described in numericContext in an instance. Usage by specifications other than XBRL will use separate identifiers given. If there is an entry in debitCreditCode, this amount should never be signed. Amount is not required if detail entry is used for non-financial work and other elements are populated. Monetary Amount Enumerated field with possible values of permanent, temporary or none indicating the type of difference between book and tax accounting methods. Omission of this field is equivalent to "none" Type of difference between book and tax Date of confirmation of shipment/receipt. Confirmation Date Date/time file was created. Creation Date Date of acknowledgement of goods/services shipped/received. Acknowledgement Date Optional identifier of whether the amount is a (D)ebit or (C)redit Debit/Credit Identifier Description of this line of detail only Description Document number of primary invoice number, used to offset payments, debits and credits; for an invoice, usually the same as the documentNumber. When calculating open balance on an invoice, or open amount on payments in advance or not fully applied, this permits calculation of the open item. Apply To Number Date (and less likely in the paper world but possible in the e-world, time) on actual document (invoice, voucher, check date). Other dates control posting information. Document Date Parent for descriptive information about the accountingEntries section in which it is contained. Document Information Invoice, check, voucher, or other source document identifier Document Number Internal reference for the document above; number assigned internally to track the document Document Reference (I)nvoice, (V)oucher, (C)heck and other enumerated entries Document Type Initials/name of operator originally entering. Entry Creator Represents the actual date/time of entry into computer (automated from system date, often misrepresented by changing system clock). Posting dates are maintained separately. Entry Date Holder for entity information - information about the reporting organization. Entity Information section Text for entire document. Document Comment Entry Qualifier - An enumerated field that qualifies the type of entry, specifically useful for general ledger and trial balance environments when it is important to state the the values represented are summarized as of the reporting date - opening or closing balances. In accounting systems, this is often known as BBF (balance brought forward.) Permitted values are: standard, balance-brought-forward and other i.e. (S)tandard - (normal), (B)alance brought forward (Opening Balance), (O)ther. Entry Qualifier - account: information to fill in a chart of accounts file; an true account schema delivered in the future will deprecate this. balance: the results of accumulation of a complete and validated list of entries for an account (or a list of account) in a specific period - sometimes called general ledger entries: a list of individual accountring entries, which might be posted/validated or nonposted/validated journal: a self-balancing (Dr = Cr) list of entries for a specific period including beginning balance for that period. ledger: a complete list of entries for a specific account (or list of accounts) for a specific period; note - debits do not have to equal credits. assets: a listing of open receivables, payables, inventory, fixed assets or other information that can be extracted from but are not necessarily included as part of a journal entry trialBalance: the self-balancing (Dr = Cr) result of accumulation of a complete and validated list of entries for the entity in a complete list of accounts in a specific period - often sorted by date or by accounts these terms have specific, and sometimes different, meanings in different areas, common practice will drive accounting method/term matches. Document Type Description of entry described by this entry header (e.g. Opening Balance) Entry Description Parent for detail entries Entry Detail Parent for entry headers/journal entry headers. Entry Information Identifier within source journal Entry Identifier (A)ctual, (B)udget, (C)omparative, (P)roposed, stan(d)ard, (R)ecurring, R(E)classifying, (S)imulated, (T)ax, (E)xternal accountants, or user defined Type Identifier For use as Customer, Vendor or Employee Class (such as Individual, Corporate, or other classifications used by business) Identifier Category Internal ID Number associated with identifierReference ID Number (internal) Textual description of identifierReference. Identifier Description Email address for Identifier. Email Address Phone number related to Identifier. Phone Number Identification for customer, vendor, employee. Identifier Reference Tax ID Number associated with identifierReference ID Number (external) Entity type: e.g., customer, vendor, employee. Identifier Type Primary language of the intellectual content of the resource. Where practical, the content of this field should coincide ISO 639-1988 language codes. Language Identifier within detail entries Line Number Account type - much will move to XBRL CoA. FASB Concepts 6 and similar international designs. Somewhat redundant when XBRL items given. Account classification Due date or other maturity date. Maturity Date or Date Due Roll up item from child natural account to parent natural account. Parent Account Number Subaccount NUMBER this subaccount rolls up to - see also subaccount type it rolls up to. Parent Subaccount Code For partial allocations of amounts to different parents, the percentage of a child that will be allocated to a parent. Parent Subaccount Percentage The describer of the segment this subaccount rolls up to. Parent Subaccount Type Date range for contents. Used as basis for many assumptions about data, including the date as of which open balances are open. Period CoveredStart Date range for contents. Used as basis for many assumptions about data, including the date as of which open balances are open. Period CoveredEnd Date this entry was posted (validated) to the general ledger. May not represent the date of accounting significance, maintained separately. Date Posted At the detail level, this represents the accounting significance date. No matter what date the document is received, entered, or posted, this signifies the accounting date of the entry. If you want to see the financial results for March 5, 2002 and this entry is given that date, the entry will be part of the results for March 5, 2002.Is different the postedDate found at the entryHeader level. If you want the accounting significance to be a particular date, it goes here. A single entry could represent multiple dates, but would only be posted on one date. Posting Date (P)osted [validated], (U)nposted [not validated], P(R)oposed, (D)eferred, (T)ax, (S)imulated entry Posting Status Used for representing descriptions of reporting trees. Reporting Tree Identifier Provides guidance on action to take with previous set of data. (S)upercedes - old data should be considered as obsolete/overwritten; (P) Supplements - belongs with that data as if it was included with it; others TBD Action to take with previous data If this set of entries revises a previous set of entries, which set is that? Unique ID of original document goes here. Developers should consider exception reporting. Revises Unique ID Tuple for showing the detail necessary to roll up from one segment (type of subaccount) to another.) Segment Parent Information Date goods/services are shipped/received. Date Shipped/Received Sign of amount; provides 4 possible fields only when used in conjunction with debitCreditCode; primarily used for correcting entries so total debits and credits after an entry error are not inflated. D + increase DebitsD - decrease debitsC + decreases creditC - increases credit Sign Indication for Amount Source journal (code for general journal, payroll journal, accountant entries). The code of the journal in which the entry is processed. The code must be a unique indication for a journal. XBRL may wish to consider creating a common listing Source Journal Amount of taxes Amount of Taxes Basis for taxation Basis for taxation A class or category of taxes Tax Category Additional text/code for exemption reasons or other comments. Tax Comment/Exemption Reason Description of tax authority Tax Description Tuple for holding tax related information Tax Information Amount for foreign currency tracking in original currency Exchange Rate for Tax Percent rate for VAT or other taxes normally a number between 0 and 1.0 - e.g. 50% is represented as 0.5 Tax Percentage Rate Discount/payment terms. Payment Terms Unique identifier for this file. Audit Number Associated XBRL element or XML element within an XML taxonomy - mapping to concept. Summary Reporting Element Associated XBRL element in XBRL-GL instance. Detail Matching Element Instruction for usage that requests whether the information being given is (B)eginning balance, (E)nding balance, (P)eriod change or other allocation. XBRL Allocation This will roll up to XBRL reporting information - this is a parent - repeatable so that the same item can be reported through many taxonomies. Care should be taken to consider what happens if people post to the same account but different xbrl elements. XBRL Information