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
Additionally, details around why an element was deprecated may also be provided. The 2022 US-GAAP Taxonomy introduced suggested replacements for certain deprecated elements with no defined migration path. These are considered suggestions due to guidance changes, and filers should review for appropriateness of their disclosure prior to use.
You can find suggestions in the References tab, which you can navigate to using one of the following methods.
Fact Details Panel
- Select a fact with a deprecated element, then open the Fact Details panel.
- Click the deprecated element under the Concept field to open the Concept Selector.
- From the Concept Selector, navigate to the References tab. Suggested replacements are found in the DeprecationReplacement field.
- Copy the suggested replacement, then click Replace at the bottom to return to the Concept Selector and paste the element into the field for additional review.
Once you've reviewed the replacement and are sure it is appropriate, you can update the deprecated element.
View Migration Options
- Right-click the deprecated element in the XBRL Outline, then choose View Migration Options.
- From the View Migration Options dialog, choose Show Concept Details.
- Click the References tab to find the DeprecationReplacement and copy the suggested replacement
- Click the Back button in the dialog, then click the linked text reading Select a new concept to review the suggested replacement in the Concept Selector or Taxonomy Analyzer.
- After reviewing the replacement, update the deprecated element.