US GAAP - Commercial and Industrial

Summary Information
This is the home page of the US GAAP - Commercial and Industrial Taxonomy. Below is summary information for this taxonomy:

Status	Final
XBRL version	XBRL Specification 2.1 dated 2003-12-31
Release type	Approved
Date issued	2005-02-28 (28 February 2005)
Issued by	XBRL-US
Name	US GAAP - Commercial and Industrial
Description	This financial reporting taxonomy is intended to provide element relationships that will allow commercial and industrial-type companies that conform to US GAAP to tag financial statements in XBRL.
Namespace identifier	http://www.xbrl.org/us/fr/gaap/ci/2005-02-28
Recommended namespace prefix	us-gaap-ci
Relationship to other XBRL taxonomies	This taxonomy imports key elements of the United States (US) Financial Reporting (FR) Taxonomy Framework in order to create an industry-level taxonomy for commercial and industrial entities. Click here to view a graphical representation of how this taxonomy fits into the US Financial Reporting Taxonomy Framework
Physical location of taxonomy components	http://www.xbrl.org/us/fr/gaap/ci/2005-02-28/us-gaap-ci-2005-02-28.xsd (Schema) http://www.xbrl.org/us/fr/gaap/ci/2005-02-28/us-gaap-ci-2005-02-28-presentation.xml (Presentation linkbase) http://www.xbrl.org/us/fr/gaap/ci/2005-02-28/us-gaap-ci-2005-02-28-calculation.xml (Calculation linkbase)
Explanatory notes	HTML
Printout of taxonomy elements	Presentation Report PDF, HTML Calculation Report PDF, HTML Elements Listed by Label PDF, HTML Elements Listed by Name HTML
Sample instance documents	Note and Disclaimer: These XBRL documents are presented solely as theoretical examples of XBRL application and should not be used or relied upon for any other purpose. XBRL-US makes no representation as to their accuracy or completeness, nor that they fairly represent the financial disclosure(s) of any financial reporting entity, public or private. Further, neither XBRL-US nor its members have audited, reviewed, compiled or performed any other professional service in regard to the XBRL documents referenced below, nor in regard to any electronic document from which such current document was prepared, nor any schemas, linkbases or other meta data included therein or to which they refer. We offer no opinion about the correctness, completeness, timeliness, accuracy nor any other characteristic of this XBRL document, documents from which it was prepared, nor any schemas, linkbases, or other meta data to which they refer. Users should find the original document, if such document exists, and read all disclaimers or opinions therein. Bowne and Co., Inc. Microsoft XBRL International
All DTS files	ZIP
Contact	Brad Homer XBRL Technical Manager American Institute of Certified Public Accountants bhomer@aicpa.org
Incompatible taxonomies	There are no taxonomies that are inherently incompatible with the taxonomies of the USFRTF.
Defined roles	http://www.xbrl.org/us/fr/lr/role/StatementFinancialPosition Statement of Financial Position http://www.xbrl.org/us/fr/lr/role/IncomeStatement Income Statement http://www.xbrl.org/us/fr/lr/role/CashFlowOperationsIndirect Cash Flow from Operations - Indirect Method http://www.xbrl.org/us/fr/lr/role/CashFlowOperationsDirect Cash Flow from Operations - Direct Method http://www.xbrl.org/us/fr/lr/role/StatementCashFlows Statement of Cash Flows http://www.xbrl.org/us/fr/lr/role/StatementStockholdersEquity Statement of Stockholders' Equity http://www.xbrl.org/us/fr/lr/role/TotalStockholdersEquityCalculation Calculations for the Statement of Stockholder's Equity http://www.xbrl.org/us/fr/lr/role/Notes Notes to the Financial Statements http://www.xbrl.org/us/fr/lr/role/AlternateCalculationRollUps1 Calculations which would otherwise conflict within other extended links http://www.xbrl.org/us/fr/lr/role/TupleContentModelsCommonTerms Tuple Content Models - Common Terms
Suggested linkbases	None
Errors	N/A
Copyright and License	Copyright © 2005 XBRL-US^® All Rights Reserved. Copyright © 2005 AICPA^® All Rights Reserved. This taxonomy and translations of it may be copied and furnished to others, and derivative works that comment on or otherwise explain it or assist in its implementation may be prepared, copied, published and distributed, in whole or in part, without restriction of any kind, provided that: 1. The above copyright notice and this paragraph are included on all such copies and derivative works. 2. A link or URL to the original taxonomy is included in all such copies and derivative works. However, this taxonomy itself may not be modified in any way, such as by removing the copyright notice or references to XBRL International or other organizations, except as required to translate it into languages other than English. Members of XBRL International and the taxonomy owners agree to grant certain licenses under the XBRL International Intellectual Property Policy (www.xbrl.org/legal). The name and trademarks of XBRL International may NOT be used in advertising or publicity pertaining to this document or its contents without specific, written prior permission. Title to copyright in this document will at all times remain with copyright holders. By using and/or copying this taxonomy, you (the licensee) agree that you have read, understood, and will comply with the terms and conditions set out in this document and in the Copyright, Intellectual Property and Trademarks documents on www.xbrl.org/legal This taxonomy and its associated files are provided on an "AS IS" basis and XBRL INTERNATIONAL AND THE OWNERS OF THE TAXONOMY DISCLAIM ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO ANY WARRANTY THAT THE USE OF THE INFORMATION HEREIN WILL NOT INFRINGE ANY RIGHTS OR ANY IMPLIED WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE. Recipients of this taxonomy are invited to submit, with their comments, notification of any relevant patent rights and copyrights of which they are aware and to provide supporting documentation. The attention of users of this taxonomy is directed to the possibility that its use may require use of an invention covered by patent rights. XBRL International and the owners of the taxonomy shall not be responsible for identifying patents for which a license may be required by this taxonomy, or for conducting legal inquiries into the legal validity or scope of those patents that are brought to its attention. This taxonomy is prospective and advisory only. Prospective users are responsible for protecting themselves against liability for infringement of patents. XBRL International and the owners of this taxonomy takes no position regarding the validity or scope of any intellectual property or other rights that might be claimed to pertain to the implementation or use of the technology defined by implied by the taxonomy or the extent to which any license under such rights might or might not be available; neither do they represent that they has made any effort to identify any such rights. Members of XBRL International agree to grant certain licenses under the XBRL International Intellectual Property Policy (www.xbrl.org/legal).
Warranty	ALL PARTIES ACKNOWLEDGE THAT ALL INFORMATION PROVIDED AS PART OF THIS TAXONOMY OR ITS ASSOCIATED FILES IS PROVIDED “AS IS” WITH NO WARRANTIES WHATSOEVER, WHETHER EXPRESS, IMPLIED, STATUTORY, OR OTHERWISE, AND THE PARTIES EXPRESSLY DISCLAIM ANY WARRANTY OF MERCHANTABILITY, FITNESS FOR ANY PARTICULAR PURPOSE, NONINFRINGEMENT, OR TITLE, OR ANY WARRANTY OTHERWISE ARISING OUT OF ANY PROPOSAL, RECOMMENDATION, OR SAMPLE; 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.
Limitation of Liability	IN NO EVENT WILL XBRL INTERNATIONAL OR THE OWNERS OR AUTHORS OF THE TAXONOMY 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.