Create extension concepts

Sometimes standard taxonomy concepts do not fit a value in your report. To tag the value accurately, you need to create a custom (or extension) concept, which are unique to your company.

Basics of extension concepts

Extension concepts have the same attributes as standard concepts:

• Label is the standard name for the concept, such as Deferred Tax Asset, Interest Carryforward.

• Type is the type of concept. It can be non-numeric (abstracts, members, text blocks, etc.) or numeric (monetary, shares, percent, etc.).

• Documentation is additional information about the concept, which appears in viewers, such as the SEC Viewer.

• Data Type is the kind of data you are tagging, such as Date Item Type, Monetary Item Type, Text Block Item Type, etc.

• Balance Type is for monetary concepts, select Credit or Debit. Otherwise, select Unspecified. When creating a concept like Gain (Loss) to represent both positive and negative values, select the balance type associated with the positive value.

• Period Type is for numeric concepts, specify Instant or Duration.

• Abstract is for a concept you use to organize or group other concepts within the XBRL outline Presentation section, such as Income Statement [Abstract]. Do not use it for a fact or data.

• Disclosure Mapping is for when creating an extension concept for tagging Pay vs. Performance or Erroneously Awarded Compensation disclosures out of the Executive Compensation Disclosure (ECD) taxonomy to map the extension back to the disclosure it is being used for. For more information please refer to Disclosure mapping for extension concepts.

Create extension concepts

To create extension concepts:

1

From the XBRL toolbar, click Attributes and select Extension Concepts from the dropdown.

2

Click Create New Extension Concept.

3

Add the necessary information for the extension concept.

4

Click the green checkmark to finish.

Apply extension concepts to a fact

Any extension concepts you create are available from the Extension tab in the Concept Selector.

To apply an extension concept:

1

Open the document and make sure Show XBRL is on.

2

Choose an XBRL profile if one is not already applied.

3

Select the fact.

4

Click Select Concept in Fact Details.

5

Go to the Extensions tab and select an extension concept.

6

Click Apply.