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The US-GAAP Taxonomy provides various information around elements and their usage including:

• General properties of an element, such as its data and period type
• Change Notes, documenting any changes to an element
• Taxonomy Implementation Notes (TINs), documenting guidance and use of an element

When transitioning from one taxonomy year to another, FASB deprecates elements that are no longer anticipated for use in filings. The US GAAP taxonomy includes various deprecation relationships to assist preparers in identifying potential replacement elements:

• No relationship: No replacement element exists.
• One-to-one: A deprecated concept has been replaced by a similar concept.
• One-to-many: A deprecated element has been replaced by two or more elements providing greater disclosure detail.
• Many-to-one: Multiple deprecated elements have been replaced by a single, higher-level concept.
• Dimensionally qualified concept: A deprecated element has been replaced by a dimensional equivalent.

For additional information regarding a deprecated element, including suggestions, please refer to the References tab in the Concept Selector or the Taxonomy Analyzer, which you can navigate to using one of the following methods:

Fact Details Panel - Concept Selector

1. Select a fact that includes a deprecated element, then open the Fact Details panel.
2. Click on the deprecated element in the Concept field to access the Concept Selector.
3. In the Concept Selector, navigate to the References tab to review the deprecation guidance. Suggested replacements are found in the DeprecationReplacement field.
   The DeprecatedLabel field provides an explanation for the deprecation. If applicable, suggested replacements will be listed in the DeprecationReplacement field*.

*For elements with suggested replacements, filers should review the description and attributes of the new concept to ensure it accurately reflects the disclosed amount before applying the replacement element.

Fact Details Panel - View Migration Options

Deprecated Elements with suggested replacements:

1. Select a fact that contains a deprecated element, then open the Fact Details panel.
2. Click the drop-down menu next to the deprecated concept and select View Migration Options.
   
   
3. Review suggested replacements within the New Concepts section
4. If satisfied with a suggested replacement, double-click to replace the deprecated concept

If the suggested replacements do not meet your disclosure needs, exit the View Migration Options to access the Concept Selector or Taxonomy Analyzer and search for additional concepts to replace the deprecated element.

Deprecated Elements without a migration path:

1. Select a fact that contains a deprecated element, then open the Fact Details panel.
2. Click the drop-down menu next to the deprecated concept and select View Migration Options.
3. If no suggestions appear under New Concepts, click Show Concept Details on the deprecated concept
4. Navigate to the References tab and check for a DeprecationReplacement section.
5. If a DeprecationReplacement exists, you can copy the element(s) and paste them into the Concept Selector or Taxonomy Analyzer for further review.
6. If no DeprecationReplacement exists, or if the suggested replacement does not meet your disclosure needs, click “Back” to return to the View Migration Options.
7. Click select a new concept
8. The Concept Selector window will appear where you can search the taxonomy for a replacement concept