Chain link with iXBRL

In Workiva, you can apply multiple XBRL facts to the same value. However, both of those facts appear wherever you use that value. You can use chain links to prevent XBRL errors when you need to report the same value in multiple locations in a document and while tagging each location with different concepts, dimensions, or accuracies. This can happen when you have a name, date, or number disclosed with different levels of detail.

Defining chain linking

Sometimes you need to report one value in two locations in a document with different XBRL at each location. Chain linking allows you to create more than one source link for a value so you can use it in multiple locations in a document with different concepts or attributes.

For example, you may need to apply an axis and member to a value for Marketable Securities in your financial footnotes. However, that value is also linked in the Balance Sheet where that axis and member is not required. For this situation, you can chain link the value for Marketable Securities in your financial footnotes to use different XBRL tagging for these two facts.

See where a value is linked

If you need to find out whether a value is linked in more than one location in a document, use Link Properties.

To see if a link is used in multiple places:

1

Click the link in the document that you want to check.

2

Open the Link Properties tab on the right.

3

Review links listed under Destinations to see where the value is linked.

When you need to use different concepts in each of the locations, create a chain link for the value in the spreadsheet to use in another location in the document.

Create a chain link

The following instructions use the example of reporting a value for Marketable Securities on the Balance Sheet and as a component in a table within your financial note. While the value is the same, the fact in the note needs an axis and member.

1

Go to the section of the spreadsheet that contains the value you want to use in multiple locations in a document.

2

Add a column and column title, such as Chain Link Source.

3

Create a reference for the original value using =[cell number] in the new column. For example, in cell F8, enter =E8 to create a reference for the value in E8. The reference cell is now the chain link source.

4

Copy the new chain link from the spreadsheet and paste it over the second link for that value in your document.

5

Click Remove & Paste in the message that appears. This removes the previous link, but does not remove the existing concept or other XBRL information.

6

Click the icon and select Create Links from > Cells with Values, then click Apply.

7

Make changes to the concept and other fact details as needed.

When copying a new chain link onto a link in narrative (vs. a table as described above), the XBRL will be disconnected. Follow the steps below to reconnect the fact:

1

Before creating the chain link, select “Copy Fact” in the Fact Details panel. This will copy the Fact Details to your clipboard.

2

Create the new chain link and paste over the old link. A pop up will appear to warn you that the action will delete content with links. Select “Confirm”.

3

Create a fact on the new link and select “Paste Fact” to paste the previous Fact Details onto the new link.