This article describes the procedure for tagging table text blocks to meet XBRL requirements, using Level 3 Text Blocks as an example. The same procedure applies to all levels of text blocks.
About Table Text Blocks
Wdesk organizes the XBRL outline to represent and conform to SEC requirements, which state that disclosure notes (also called footnotes) are tagged using four different levels. Of these four levels, this article focuses on Level 3.
Each table in the principal report must have a corresponding XBRL fact. The fact is tagged with a table text block type of concept. Its label includes the marker [Table Text Block].
Selecting Tables for Tagging
When you select a table, you need to know whether to include additional text in the selection. If the text preceding a table contains information that helps you understand the table, then include it in the selection for tagging. Any footnotes to a table must be included in the range of the table text block tag.
For example, if you were tagging the table in the image below, you would include the introductory sentence. If you have multiple copies of the same table, and they differ only by report date, they are tagged as a single fact.
Tagging the Table Text Block
- Open your document in Wdesk and make sure that XBRL is turned on.
- In the document, select the table you want to tag. Include any text that is useful for understanding the information presented in the table.
- Footnotes associated with the table must be included in the text block selection.
- Click the Block Tag button on the XBRL tab.
- In the XBRL Text Block dialog box that appears, click Search Line Item Concepts to start the Select or Create XBRL Outline Section wizard.
- In the Current Selection step, select A Table (L3).
- In the Outline Section step, select the XBRL Outline section associated with the note being tagged.
- On the optional step to select a table concept, you most likely don’t need a table structure in your XBRL outline so you will not select any concept and simply click Finish. You select a table concept only if you will need to add an axis and member to the outline for the new text block fact. This is not common, and if necessary, you can add the table structure later.
- In the Concept Search dialog box, type a keyword or phrase in the search box, and then click Search. If you prefer, select Outline Tree or Taxonomy Tree to browse by one of those structures.
- Click the green plus-sign to accept the appropriate concept.
- Click Search Dates/Date Ranges to tag the table with the current reporting period year-to-date date.
After you complete the tagging process, the new concept will be in the XBRL outline section for the Level 3 table text block tagging.