Accounting Entries Root for XBRL GL. No entry made here. Document Information Parent for descriptive information about the accountingEntries Class in which it is contained. Entity_ Party Holder for entity information - information about the reporting organization. Entry_ Header Parent for entry headers/journal entry headers. Document Type account: information to fill in a chart of accounts file. 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 accounting 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. taxtables: aids automated interpretation of instances that represent tax tables; Tax table are defined by using multiple [taxes] classs to gather the population of codes, authorities and rates; through [taxTableCode] cross-references in the [taxes] class, these "master file" tax tables can be referenced. mapping: a collection of mappings between interrelated data sets, such as a local and related corporate standard chart of accounts or detail data mapped to summarized end reporting concepts. versioning: a collection of changes between two versions of the same class of information, such as updates to a master file like a chart of accounts. master_file: a collection of master files, such as the customer or inventory master file. trade_documents: a collection of trade/transactional documents, such as vendor invoices or customer orders. profile_compliant: the meaning of this collection of information can be determined by understanding an established profile and especially an XBRL GL Profile. Profiles are determined through namespace declarations, schemaRef and conventions of those profiles. other: for all other types of representations. Often sorted by date or by account, these terms have specific, and sometimes different, meanings in different areas. Common practice will drive accounting method/term matches. Audit Number Unique identifier for this file. Revises Audit Number If this batch of information revises a previous batch of information, this field identifies the previous batch that is being revised. 'uniqueID' of the previous batch goes here. Developers should consider exception reporting. Action to Take with Previous Data Provides guidance on action to take with previous set of data: supersedes - old data should be considered as obsolete/overwritten; supplements - belongs with that data as if it was included with it. Language Primary language of the intellectual content. Where practical, the content of this field should coincide with ISO 639-1988 language codes. Creation Date Date/time file was created. Creator Identifies the creator of the XBRL instance. Document Comment Text for entire document. Period Covered Start Start of date range for contents. Used as basis for many assumptions about data, including the date as of which open balances are open. Period Covered End End of date range for contents. Used as basis for many assumptions about data, including the date as of which open balances are open. Period Count Number of periods or buckets, used by postingCode. Used to interpret posting date. It may be preferable to limit entries by period covered to be by individual reporting period. Period Unit Type of periods covered by periodCount. Enumerated as: daily, weekly, bi-weekly, semi-monthly, monthly, quarterly, thirdly, semiannual, annual, ad-hoc, current-period-only, other. Period Unit Description Free format description of the period unit Source Application Product or service that produced this file. Used by many systems (e.g., VAT). Version number can be included or extended. Target Application Particular use for which file was generated. Default Currency The default currency related to the amount can be entered here instead of the XBRL instance specified way, especially important in multi-currency situations. Recommend ISO 4217 coding Tax Inclusion Indicates whether the monetary amounts recorded in the source accounting system include consumption tax. Party ID Identifier assigned to the party. Party Name Name by which the party is identified. Party Role Role performed by the party in the applicable business context. Party Business Description Description of the nature of the business of the party. Default Accounting Method Purpose If not stated explicitly at the line level, the default reporting purpose - from book, tax, management, statutory, other Default Accounting Method Purpose Description Free format description of the default accounting method purpose Fiscal Year Start Start of fiscal year. Where appropriate, corporate year period representation permits non-365 or 366 day years (more appropriate for internal sharing than data from external sources), In Europe, some jurisdictions allow 2 year minus 1 day fiscal years. Fiscal Year End End of fiscal year. Where appropriate, corporate year period representation permits non-365 or 366 day years (more appropriate for internal sharing than data from external sources), In Europe, some jurisdictions allow 2 year minus 1 day fiscal years. Entry Number Counter Unique reference for the entry - a numeric counter Posting Date The accounting date on which the journal entry is recognised in the accounting records. This date applies to the journal entry as a whole. Date Posted The date on which this journal entry was actually posted (validated) to the general ledger. This may differ from the Posting Date, which represents the accounting date of the journal entry. Entered Date Represents the actual date/time of entry into computer (automated from system date, often misrepresented by changing system clock). Posting dates are maintained separately. Creator Initials/name of operator originally entering. Last Modifier Identification for the last person modifying this entry before posting. Responsible Person Identifier of person who created or originated or is otherwise responsible for the entry. Type Code One of the following enumerated list: adjusting, budget, comparative, external-accountant, standard, passed-adjusting, eliminating, proposed, recurring, reclassifying, simulated, tax, other Posting Code Code for posting to period, e.g., period 1-13, based on codes in an accounting period file. We do not recommend that software vendors export here, but suggest providing period end numbers for the buckets. Possibilities W1 through W53, M1 through M13, Q1-Q4. Developers and others creating output files are encouraged to supply an actual end date. Number of Entries The total number of entries. Comment Comment of the entry Source Journal Source journal. The code of the journal in which the entry is processed. The code must be a unique indication for a journal and is selected from the following enumerated list: cd cash disbursements (sending cheques to vendors) cr cash receipts (receiving cheques from others) fa fixed assets gi giro/other bank adjustments gj general journal im inventory management jc job cost pj purchase journal (liabilities from purchases) pl payroll journal sj sales journal se standard entries ud user defined ot other sources of entries Journal Description Source journal (full description of general journal, payroll journal, accountant entries). A more easily readable journal indication. The most common journals are: Purchases, Sales, Cash, and General Journal. Entry Origin Origin of entry: accrual, manual entry, imported entry, exchange gain or loss Entry ID Identifier within source journal Entry Description Description of entry described by this entry header (e.g. Opening Balance) Entry Qualifier 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 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. Entry Qualifier Description Free format description of the entry qualifier Batch ID for Entry Group ID for a batch for this group of entries Batch Description Description of this batch Total Debits The total of all debit amounts. Total Credits The total of all credit amounts. Type of Difference Between Book and Tax 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" Elimination Code Informs destination ledger this is an intracompany entry which eliminates in consolidation Budget Scenario Period Start Start of period covered by associated budgetScenario Budget Scenario Period End End of period covered by associated budgetScenario Scenario Code Code for a budget scenario identifier (such as PB for 'preliminary budget', or RB for 'revised budget', or other identifier for entryType) Scenario Description Text related to budgetScenario Budget Allocation Code Code associated with the calculation formula: e.g. (D)ivide by number of periods, (T)otal for period given ID for Reversing, Standard or Master Entry For standard, reversing, master, cancelling or other entries an ID associated with those entries. Recurring Standard Description Description to accompany standard or recurring ID Frequency Interval For standard or recurring journals, how often entry may be made: every frequencyInterval frequencyUnit, such as every 7 (interval) days (unit) or every 1 (interval) quarter (unit). This field represents the interval. Frequency Unit For standard or recurring journals, how often entry may be made: every frequencyInterval frequencyUnit, such as every 7 (interval) days (unit) or every 1 (interval) quarter (unit). This field represents the unit. Repetitions Remaining Number of times that the recurring entry will repeat Next Date Repeat Date next repeated or standard posted Last Date Repeat Date last repeated or standard posted End Date of Repeating Entry For standard or recurring journals, stop date/time for repetitive entry. Reverse Should entry be reversed? Reversing Date Date this entry should be reversed Header_ Tax Class for recording tax-related information applicable to the header as a whole, including tax amounts, taxable bases, tax rates, tax categories, and exemption reasons. Where applicable, foreign-currency tax amounts and related exchange rates, including currency triangulation, may also be recorded. This class may occur multiple times to represent different taxes or tax categories. Header_ XBRL 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. Entry_ Detail Parent for entry detail Tax Authority Name of the tax authority responsible for the tax. Tax Table Code Code identifying the tax table used by the relevant tax authority. Tax Description Description of the relevant tax authority or tax information. Amount of Taxes Amount of tax. Basis for Taxation Monetary amount used as the basis for calculating the tax. Tax Percentage Rate Tax rate expressed as a decimal fraction between 0 and 1, where 0.5 represents 50%. Tax Category Classification or category of the tax. Tax Comment/Exemption Reason Additional comments, codes or reasons for tax exemption. Tax Amount in Foreign Currency Amount of tax expressed in the foreign currency. Tax Foreign Currency Foreign currency in which the tax amount is expressed. Tax Exchange Rate Date Date or date and time of the exchange rate used to convert the foreign-currency tax amount. Tax Exchange Rate Exchange rate expressed as the amount in national currency divided by the corresponding amount in foreign currency. Tax Exchange Rate Source Source of the exchange rate, such as Reuters or Bloomberg. Tax Exchange Rate Type Type of exchange rate used, such as a spot rate or forward rate. Tax Exchange Rate Comment Additional comments about the exchange rate used for the foreign-currency tax amount. Tax Amount in Triangulation Currency Tax amount expressed in the triangulation currency when currency triangulation is used. Tax Triangulation Currency Currency used as the intermediate currency for tax amount triangulation. Tax Triangulation Currency Exchange Rate Exchange rate expressed as national currency divided by triangulation currency. Tax Triangulation Currency Exchange Rate Source Source of the exchange rate between national currency and triangulation currency. Tax Triangulation Currency Exchange Rate Type Type of exchange rate between national currency and triangulation currency, such as spot or forward. Tax Foreign to Triangulation Currency Exchange Rate Exchange rate expressed as foreign currency divided by triangulation currency. Tax Foreign to Triangulation Currency Exchange Rate Source Source of the exchange rate between foreign currency and triangulation currency. Tax Foreign to Triangulation Currency Exchange Rate Type Type of exchange rate between foreign currency and triangulation currency, such as spot or forward. XBRL Allocation Indicates that the information being given is beginning_balance, ending_balance, period_change. XBRL Summary Reporting Element Associated XBRL element or XML element within an XML taxonomy - mapping to an XBRL concept. XBRL Detail Matching Element Associated XBRL element in XBRL-GL instance. XBRL Summary Tuple Path Specific filter for parent class class. This value must be valid XPath. And the result of the XPath must be resolved to a node. XBRL Detailed Content Filter Filtering mechanism. This value must be valid XPath. And the result of the XPath must be resolved to boolean. If the resulting value is false, the entry must not mapped into specified facts in F/S. XBRL Reporting Date Selector This holds the concepts in GL data to create FS contexts. The value must be a list of QName. Each QName must be resolved to GL items. Order of the items defines priority to access. XBRL Summary Operator The operator applied to the amount or quantity when it is rolled up to a summary reporting element. XBRL Summary Unit Numerator This holds the list of measure information for unit numerator. The value must be a list of QName. Each QName must be resolved to be measure information such as iso4217:usd. XBRL Summary Unit Denominator This holds the list of measure information for unit denominator. The value must be a list of QName. Each QName must be resolved to be measure information such as iso4217:usd. XBRL Summary Reporting Taxonomy ID Reference Reference to the ID of the relevant target reporting taxonomy, defined in the [summaryReportingTaxonomies] class at [documentInfo] level. Allows consuming applications to identify sets of [xbrlInfo] classs that point to a specific taxonomy. Line Number Identifier for a particular entry detail Line Number Counter Unique reference for the line - a numeric counter Posting Date The accounting date on which the individual entry detail is recognised in the accounting records. Date Posted The date on which this journal entry detail was actually posted (validated) to the general ledger. This may differ from the Posting Date, which represents the accounting date of the journal entry detail. Entered Date Represents the actual date/time of entry into computer (automated from system date, often misrepresented by changing system clock). Posting dates are maintained separately. Document Date 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. Received Date Date/time document was noted as received (if necessary). Represents actual date received. Posting dates are maintained separately. Acknowledgement Date Date of acknowledgement of goods/services shipped/received. Confirmation Date Date of confirmation of shipment/receipt. Memo Line A boolean like entry that indicates whether an entryDetail line has been provided solely to provide additional details and that tools should not consider the amount in postings. Document Type An enumerated field describing the original source document, with check, debit-memo, credit-memo, finance-charge, invoice, order-customer, order-vendor, payment-other, reminder, tegata, voucher, shipment, receipt, manual-adjustment, other. Document Type Description Free format description of the document type Document Location Document location as URI, file name or other reference. Alternatively, text of document can be placed here. Posting Status deferred: although entered, it cannot be posted until a later time posted: already posted proposed: a proposed item that must be approved simulated: a simulated item, for what-if tax: a tax-specific entry unposted:entered but not yet posted or validated cancelled:entered and later cancelled other:other status - should be described in postingStatusDescription Posting Status Description Free format description of the posting status Geospatial Coordinate Enter a relevant location for this item. Format can be either: - Degrees, minutes, and seconds (DMS): 41°24'12.2"N 2°10'26.5"E - Degrees and decimal minutes (DMM): 41 24.2028, 2 10.4418 - Decimal degrees (DD): 41.40338, 2.17403 Description Description of this line of detail only Reference_ Document Invoice, check, voucher, or other source document identifier Detail_ Description Description of this line of detail only Monetary Amount This field (amount) represents the primary monetary amount related to the subject of the entryDetail line. There is one primary monetary amount per entryDetail class. It may, for example, represent the amount of one line of a journal entry, the balance on a document, or the extended amount of a line item on an invoice. Amount is not required if detailed entry is used for non-financial work and other elements are populated, in particular measurableQuantity. The amount field is a signed number (either positive or negative itself) and used in conjunction with a separate signOfAmount and a separate debitCreditCode, which together are considered for understanding the monetary amount. The unit of measure is determined by amountCurrency if present, and by the default or home currency if amountCurrency is not present. Currency The currency related to the amount can be entered here instead of the XBRL instance specified way, especially important in multi-currency situations. Recommend ISO 4217 coding. Sign Indication for Amount 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 Document Remaining Balance Balance remaining on the document Debit/Credit Indicator Optional identifier of whether the amount is a (D)ebit, a (C)redit or Undefined Allocation Code A code that is tied to the Enterprise's allocation system. Invoice Type Invoice Type (self-billed, ePoS enumerated values) Chargeable or Reimbursable Is this entry chargeable to client, reimbursable? Used by some systems to indicate that account on posting/validation should be posted to a customer or vendor's account. Payment Method Method used or to be used to make the payment Date Shipped Date goods/services are shipped. Date Received Date goods/services are received. UCR Unique Consignment Reference or UCR. An "origin to destination" reference code for international consignments, developed in cooperation with the World Customs Organization and EAN International (EAN). (http://www.wcoomd.org/ie/EN/press/UCR_new_e.pdf) Maturity Date or Date Due Due date or other maturity date. Payment Terms Discount/payment terms. Costing Method Code An enumerated code for the inventory (or other measurable) costing method. Enumerated as: LIFO, FIFO, average, weighted-average, standard-cost, tax-basis, book-basis, other. Costing Method Description Free format description associated with gl-ehm:costingMethodCode to provide specialization of clarification for the enumerated value of other. Ticking Field Signifies that an item has been cleared, finished, finalized. When checking accounts are called for, the tick or letter showing this was done appears in this field. Can also be used for identifying that the original document against which a payment or DR/CR memo applies has been reconciled. Ship From_ Detail_ Party Identifies the location from which goods are shipped. References the relevant Organization Address Location Identifier where available; otherwise, a free-form description may be provided. Ship To_ Detail_ Party Identifies the location to which goods are shipped. References the relevant Organization Address Location Identifier where available; otherwise, a free-form description may be provided. Detail_ Account Identifier Class: 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: /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 Detail_ Tax Class for holding tax related information Detail_ Identifier Reference Identification for customer, vendor, or employee. Detail_ XBRL 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. Document Type Document type check, debit-memo, credit-memo, finance-charge, invoice, order-customer, order-vendor, payment-other, reminder, tegata, voucher, shipment, receipt, manual-adjustment, other. Document Number Document number Party ID Identifier assigned to the party. Party ID Identifier assigned to the party. Account Number 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. Account Description Description of accountMainID - the human readable describer that accompanies the code used in accountMainID Account Classification Account type - FASB Concepts 6 and similar international designs. When xbrlInfo is used to associated other XBRL reporting items, this field is more suited to representing existing systems (audit) than data interchange. Enumerated as: asset, liability, equity, income, gain, expense, loss, contr-to-equity, distr-from-equity, comprehensive-income, other. Account Classification Description Free format description of the account classification Parent Account Number Roll up item from child natural account to parent natural account. Purpose of Account Code related to usage for account aggregate - Consolidating, European, IFRS, Offsetting, Primary, Tax, USGAAP, Japanese, Other. Japanese companies will use this for the tax required offsetting entry. If left blank, assumes default accounting method for company. Purpose of Account Description Description of usage for aggregate account Account Type Type of account. Enumerated as: account, bank, employee, customer, job, vendor, measurable, statistical, other. Account Type Description Free format description of the account type Accounting Method For this entry, the method of accounting represented - from: accrual, cash, modified cash, modified accrual, encumbrance, special methods, hybrid methods, other Accounting Method Description Free format description of the entry accounting method Accounting Method Purpose For this entry, the reporting purpose represented - from book, tax, management, statutory, other Accounting Method Purpose Description Free format description of the entry accounting method purpose Account Active Boolean to indicate whether the account is active (="true") or inactive (="false") Subaccount Class to hold multiple accountSubIDs and Descriptions Subaccount Description The description that accompanies accountSubID belongs here. Subaccount ID 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. Type 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 Parent Subaccount Reference to the ID of the parent subaccount. Parent Subaccount Code Subaccount NUMBER this subaccount rolls up to - see also subaccount type it rolls up to. Tax Authority Name of the tax authority responsible for the tax. Tax Table Code Code identifying the tax table used by the relevant tax authority. Tax Description Description of the relevant tax authority or tax information. Amount of Taxes Amount of tax. Basis for Taxation Monetary amount used as the basis for calculating the tax. Tax Percentage Rate Tax rate expressed as a decimal fraction between 0 and 1, where 0.5 represents 50%. Tax Category Classification or category of the tax. Tax Comment/Exemption Reason Additional comments, codes or reasons for tax exemption. Tax Amount in Foreign Currency Amount of tax expressed in the foreign currency. Tax Foreign Currency Foreign currency in which the tax amount is expressed. Tax Exchange Rate Date Date or date and time of the exchange rate used to convert the foreign-currency tax amount. Tax Exchange Rate Exchange rate expressed as the amount in national currency divided by the corresponding amount in foreign currency. Tax Exchange Rate Source Source of the exchange rate, such as Reuters or Bloomberg. Tax Exchange Rate Type Type of exchange rate used, such as a spot rate or forward rate. Tax Exchange Rate Comment Additional comments about the exchange rate used for the foreign-currency tax amount. Tax Amount in Triangulation Currency Tax amount expressed in the triangulation currency when currency triangulation is used. Tax Triangulation Currency Currency used as the intermediate currency for tax amount triangulation. Tax Triangulation Currency Exchange Rate Exchange rate expressed as national currency divided by triangulation currency. Tax Triangulation Currency Exchange Rate Source Source of the exchange rate between national currency and triangulation currency. Tax Triangulation Currency Exchange Rate Type Type of exchange rate between national currency and triangulation currency, such as spot or forward. Tax Foreign to Triangulation Currency Exchange Rate Exchange rate expressed as foreign currency divided by triangulation currency. Tax Foreign to Triangulation Currency Exchange Rate Source Source of the exchange rate between foreign currency and triangulation currency. Tax Foreign to Triangulation Currency Exchange Rate Type Type of exchange rate between foreign currency and triangulation currency, such as spot or forward. Identifier Code Unique ID Number associated with identifierReference Identifier Purpose Freeform for codes like purchasing, billing, manufacturing at identifier level. Identifier Active Boolean to indicate whether the identifier is active (="true") or inactive (="false") Identifier Organization Type Identifier Organization Type. Enumerated as: individual, organization, other. Identifier Organization Type Description Free format description of the identifier organization type Identifier Description Textual description of identifierReference. Identifier Type Entity type (enumerated): C, customer, E, employee, V, vendor, O, other, I, salesperson-internal, X, salesperson-external, N, contractor. Identifier Category For use as Customer, Vendor or Employee Class (such as Residential/Commercial/Institutional/Government or Retail/Wholesale or other classifications used by business). External Authority Class containing references to an external authority associated with identifier Identifier_ Phone Phone number related to Identifier. Identifier_ Fax Fax number class related to identifier. Identifier_ Email Email address for Identifier. Identifier_ Address Address (block) of customer, vendor, employee for integration purposes, VAT. Identifier_ Contact Identifier Contact Information Class External Authority Code External Authority (e,g, Tax Authority) ID Number associated with identifierReference External Authority Name Name of External Authority (e.g. Tax Authority) External Authority Verification Date Date on which the External Authority last performed a verification Phone Number Phone number referred to in Phone Number Description'\. Phone Number Description Entity Phone Number Description such as Main, Investor relations. Enumerated as: bookkeeper, controller, direct, fax, investor-relations, main, switchboard, other. Fax Number Fax Number Fax Number Usage Fax number usage (e.g. orders, head office, IR) Email Address Email Address Email Address Usage Email address usage (e.g. orders, head office, IR) Description Address Description Purpose Address Purpose Location ID A code used to identify the location and to associate it with contacts and transactions Building Number Building Number Street Street address Address Detail Address Detail City City State or Province State, province or region Country Country Zip or Postal Code Zip or other postal code Contact Prefix Prefix (e.g. Dr., Mr., Mrs.) Contact Last Name Last or family name Contact First Name First or given name Contact Suffix Suffix (e.g. MD, CPA, Jr.) Contact Attention Line Attention Line Contact Position Role Position or role Contact Contact Type Role of contact. Examples include: Source Service, Sender, Recipient, Invoicer, Auditor, Accountant Contact Location ID cross reference This code is used to associate the contact with a specific location for the Entity. Its value should be the same as that of the organizationAddressLocationIdentifier Contact Active Boolean to indicate whether the contact is active (="true") or inactive (="false") XBRL Allocation Indicates that the information being given is beginning_balance, ending_balance, period_change. XBRL Summary Reporting Element Associated XBRL element or XML element within an XML taxonomy - mapping to an XBRL concept. XBRL Detail Matching Element Associated XBRL element in XBRL-GL instance. XBRL Summary Tuple Path Specific filter for parent class class. This value must be valid XPath. And the result of the XPath must be resolved to a node. XBRL Detailed Content Filter Filtering mechanism. This value must be valid XPath. And the result of the XPath must be resolved to boolean. If the resulting value is false, the entry must not mapped into specified facts in F/S. XBRL Reporting Date Selector This holds the concepts in GL data to create FS contexts. The value must be a list of QName. Each QName must be resolved to GL items. Order of the items defines priority to access. XBRL Summary Operator The operator applied to the amount or quantity when it is rolled up to a summary reporting element. XBRL Summary Unit Numerator This holds the list of measure information for unit numerator. The value must be a list of QName. Each QName must be resolved to be measure information such as iso4217:usd. XBRL Summary Unit Denominator This holds the list of measure information for unit denominator. The value must be a list of QName. Each QName must be resolved to be measure information such as iso4217:usd. XBRL Summary Reporting Taxonomy ID Reference Reference to the ID of the relevant target reporting taxonomy, defined in the [summaryReportingTaxonomies] class at [documentInfo] level. Allows consuming applications to identify sets of [xbrlInfo] classs that point to a specific taxonomy.