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 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.
Note: When using auto-add to outline, you can create extension root abstracts to accurately represent the narrative of your document.
Create Extension Concepts
To create extension concepts:
- From the XBRL toolbar, click Ext. Concepts.
- Click Create New Extension Concept.
- Add the necessary information for the extension concept.
- 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:
- Open the document and make sure Show XBRL is on.
- Choose an XBRL profile if one is not already applied.
- Select the fact.
- Click Add Concept in Fact Details.
- Go to the Extensions tab and select a concept.
- Click Apply.