This article describes the process of dimensional tagging using the Stockholders’ Equity Statement as an example. In many cases facts need additional context applied beyond the concept and date. Dimensional tagging uses Axes and Members to add this additional layer of context to an XBRL fact.
Stockholders’ Equity Statement
The stockholder’s equity statement differs from the other main financial statements in that each line item is broken down into constituent values that comprise the total in the final column. In order to differentiate between the components in each column, you’ll apply a dimension to each of the facts, in addition to the Concepts and Dates. You’ll do this by adding an Axis and Members.
Concepts, Dates, and Axis/Members can be applied in any order.
This statement needs to be dimensionalized to differentiate between the components of each column with an Axis. In the XBRL Detail Tagging window, you can tag cells individually, or you can select multiple cells to tag together.
Highlight all the number cells in the table except the Total equity column, and click the Add Axis button in the Detail Tagging window.
If this is the first time you are tagging this table, you will be prompted to go through the Select or Create XBRL Outline Section that is covered in more detail in the Tagging and Review article or the Tagging in Non-Printing Sections article. Since you are going to be adding dimensions you will need a [Table] structure in the XBRL outline.
The XBRL Concept Search box will open and populate a list of Axes. Select the Equity Components [Axis] to apply to the selected cells by clicking the green plus sign.
Each column will then need to be tagged with a Member underneath that Axis. Select one column at a time, and select Search Domains/Members in the XBRL Detail Tagging window to search for each Member.
The total column will not be tagged with any Axis and Members because it is the consolidated total of each of the equity components.
NOTE: If there are additional components that appear on your Equity Statement (ie. multiple classes of stock; adjustments, etc.), you may have to apply more than one Axis to appropriately differentiate the concepts.
Each of the balance lines will be tagged with the appropriate Instant date. The activity line items between the balance lines will be tagged with a Duration context.
Select all the cells in the first Balance line, and select Search Dates/Date Ranges in the XBRL Detail Tagging window. Apply the correct Instant date.
Next select all the cells between your balance lines, and apply the correct Duration date.
Select the last balance line and apply the appropriate Instant date to that line as well.
If all columns in your Stockholders’ Equity statement represent monetary concepts, the line item concepts can be tagged by selecting the entire row for each line item and applying the concept to the whole row. If your statement does include a column for shares, you’ll want to only select those cells in the row that are monetary item types, since the shares column will have Shares item type concepts.
Each Balance row should be tagged with the same Stockholders’ Equity (or other applicable) concept chosen in the other face statements.
Because this is a rollforward table, there are some special steps that are needed in the XBRL Outline. After you have each of your row concepts tagged, you’ll need to duplicate the Stockholders’ Equity line item in your XBRL Outline so that it appears twice in your Instance document presentation. To do this, select the item in the XBRL Outline, and hit the Reuse Selected Concept with Alternate Label button at the top of the outline.
This will then require you to select the alternate label role before creating a copy in the XBRL outline section. In this case, select the Period End role from the drop-down and click Apply.
Select the duplicated line item from the XBRL outline and either drag to the bottom of the list of concepts or use the Move Down button at the top of the XBRL outline. Right-click and select Change Label. Change the first usage from the Terse label to a label role of Period Start and the second usage will have a Period End label role from the previous step. Rename them as appropriate.
NOTE: If your statement has more than one reporting period represented, there is no need to repeat this process more than once. By applying the Period Start and Period End label roles, Wdesk will look at the date contexts, and display as many reporting periods as needed.
Another item that needs to be added to the XBRL Outline for rollforward tables is a Roll Forward Abstract. Select Statement [Line Items] in the outline and then right-click and select Add Child. Search and select the appropriate Roll Forward Abstract for the table being reported, in this case Increase (Decrease) in Stockholders' Equity [Roll Forward]. Initially this will be added to the end of the line item and will need to be moved up and have all of the concepts be children of the rollforward abstract. This can be done by dragging and dropping or using the outline move buttons at the top of the outline.
After updating the preferred labels and making the concepts children of the Roll Forward Abstract, the outline for this statement looks like this: