SAMPLE 2004-10-03 iso4217:USD pure entries 001 iso639:en 2005-07-05 XBRL GL Working Group A best practice example of entries with book to tax differences instance document 2005-06-01 2005-06-30 Hitachi mapping tool iso4217:usd ABC Company Company Name Otto Wellwood 2005-07-01 gj JE standard 1 Current period depreciation expense temporary 1 6200 Depreciation expense usgaap account 5000 D 2005-06-30 posted Current period depreciation expense - books 2 1451 Accumulated Depreciation usgaap account 5000 C 2005-06-30 posted Current period depreciation expense - books 3 6200 Depreciation Expense tax account 6000 D 2005-06-30 posted Current period depreciation expense - tax 4 1421 Accumulated Depreciation tax account 6000 C 2005-06-30 posted Otto Wellwood 2005-07-01 gj JE standard 2 Current period tax exempt interest permanent 1 1300 Accrued interest usgaap account 500 D 2005-06-30 posted Record current period interest earned 2 5200 Interest income usgaap account 500 C 2005-06-30 posted Record current period interest earned 3 1300 Accrued Interest tax account 500 D 2005-06-30 posted Record current period tax exempt interest earned 4 9999 Clearing tax account 500 C 2005-06-30 posted Record current period tax exempt interest earned