XBRL US Domain Working Group

United States Financial Reporting Taxonomy Framework

US GAAP Commercial & Industrial Extension Taxonomy
Release Date: 2002-10-15

Release Type: Public Working Draft
Taxonomy Documentation

Summary Taxonomy Information:

Status:	Public Working Draft, issued in accordance with XBRL International Processes REC 2002-04-20.
Issued:	2002-10-15 (October 15, 2002)
Name:	US GAAP Commercial & Industrial
Description:	This financial reporting taxonomy is intended to provide detail level accounting terms and reporting structures required by US GAAP-based commercial and industrial-type companies in order to tag financial statements in XBRL.
Namespace identifier:	http://www.xbrl.org/taxonomy/us/fr/gaap/ci/2002-10-15
Recommended namespace prefix:	us-gaap-ci
Version of XBRL Used:	XBRL 2.0 Specification dated 2001-12-14
Relation to Other XBRL Taxonomies:	This taxonomy imports key elements of the United States (US) Financial Reporting (FR) Taxonomy Framework in order to create a comprehensive industry-level taxonomy for commercial and industrial-type companies. Taxonomies included in the USFR Taxonomy Framework include Global Common Document (INT-GCD), Accountants Report (INT-AR), General Concepts (USFR-GC), Primary Terms (USFR-PT), Management Report (USFR-MR), Notes and Management Discussion and Analysis (USFR-NAMDA) and SEC Officers Certification (USFR-SEC-CERT).
Physical Location of Taxonomy Package:	http://www.xbrl.org/taxonomy/us/fr/gaap/ci/2002-10-15/us-gaap-ci-2002-10-15.xsd (Schema) http://www.xbrl.org/taxonomy/us/fr/gaap/ci/2002-10-15/us-gaap-ci-2002-10-15-references.xml (References linkbase) http://www.xbrl.org/taxonomy/us/fr/gaap/ci/2002-10-15/us-gaap-ci-2002-10-15-labels.xml (Labels linkbase) http://www.xbrl.org/taxonomy/us/fr/gaap/ci/2002-10-15/us-gaap-ci-2002-10-15-presentation.xml (Presentation linkbase) http://www.xbrl.org/taxonomy/us/fr/gaap/ci/2002-10-15/us-gaap-ci-2002-10-15-calculation.xml (Calculation linkbase) http://www.xbrl.org/taxonomy/us/fr/gaap/ci/2002-10-15/us-gaap-ci-2002-10-15-definition.xml (Definition linkbase)

Editors of this Document:

Rob Blake, Microsoft

Editors of the Taxonomy (listed alphabetically):

Rob Blake, Microsoft

Glen Buter, CPA, BDO Siedman

Eric Cohen, CPA, PricewaterhouseCoopers

Michael Eng CPA, Deloitte & Touche

Sal Mileti, CPA, Ernst & Young

Jeff Naumann, CPA, AICPA

Paul Penler, CPA, Ernst & Young

Campbell Pryde, CPA, Deloitte & Touche

Brad Saegesser, Moody’s KMV

Brian Staples, Bank of America

XBRL US Domain Working Group Chair:

Rob Blake, Microsoft

This Taxonomy Documentation:

http://www.xbrl.org/taxonomy/us/fr/gaap/ci/2002-10-15/us-gaap-ci-2002-10-15.htm (HTML Format)

http://www.xbrl.org/taxonomy/us/fr/gaap/ci/2002-10-15/us-gaap-ci-2002-10-15.pdf (PDF Format)

http://www.xbrl.org/taxonomy/us/fr/gaap/ci/2002-10-15/us-gaap-ci-2002-10-15.doc (Word Format)

Taxonomy Elements:

http://www.xbrl.org/taxonomy/us/fr/gaap/ci/2002-10-15/us-gaap-ci-2002-10-15-elements.pdf (PDF Format)

http://www.xbrl.org/taxonomy/us/fr/gaap/ci/2002-10-15/us-gaap-ci-2002-10-15-elements.xls (Excel Format)

Abstract

This Taxonomy Documentation describes the eXtensible Business Reporting Language (XBRL) US Financial Reporting Taxonomy: US GAAP Commerical & Industrial (US-GAAP-CI). The US-GAAP-CI Taxonomy has been prepared by the XBRL US Domain Working Group, with feedback from other members of XBRL International as well.

This US-GAAP-CI Taxonomy is compliant with the XBRL 2.0 Specification, dated 2001-12-14 (http://www.xbrl.org/tr/2001/). It is a taxonomy created by combining (or “importing”) other taxonomies in the USFR Taxonomy Framework, as well as offering its own specific financial reporting detailed elements specific to commercial and industrial-type companies. Specifically, the US-GAAP-CI Taxonomy represents financial reporting detail ranging from the Management Report to the Balance Sheet and Income Statement used to create XBRL instance documents for commercial and industrial type companies.

This document assumes a general understanding of accounting and XBRL. If the reader desires additional information relating to XBRL, the XBRL International web site (http://www.xbrl.org) is recommended. In particular, a reading of the XBRL 2.0 Specification is highly recommended (http://www.xbrl.org/tr/2001/).

Terminology

The terminology used in this document frequently overlaps with terminology from other disciplines. The following definitions are provided to explain the use of terms within the XBRL knowledge domain.

Taxonomy	An XBRL Taxonomy is an XML Schema-compliant .xsd file that contains XBRL elements, which are XML elements that are defined by XBRL-specific attributes. An XBRL Taxonomy may also contain references to XLink linkbases.
Instance document	An XML document that includes on or more XBRL elements and optional references to zero or more XLink linkbases.
Element	An XBRL element is a “fact” or piece of information described by an XBRL taxonomy. For example, an element with the name “assets.cashCashEquivalent” is the US GAAP CI taxonomy’s XBRL element name for the financial statement disclosure fact “Cash and Cash Equivalents.”
Linkbase	Linkbases provide additional information about XBRL elements, in particular, relationships between them such as the relationship that “Cash” is defined as a part of “Current Assets.” Linkbases used by XBRL are compliant with the World Wide Web Consortium’s (W3C) XML Linking Language (XLink) Recommendation 1.0, 27 June 2001.