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XBRL tagging

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If a company moves locations and they have the new address (tagged) on the cover page as well as the old address, does the OLD address need to be tagged or no?

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  • Isabel Messore
    • Modificato

    Hi Kelsey Durban, 

    Yes! The old address does need to be tagged. When a company changes its address, both the new and former addresses need to be tagged on the cover page. The key is using a specific axis and member to differentiate the former address from the current one.
     
    How to Tag the Former (Old) Address:
    For each component of the old address, use the same XBRL concepts as the new address:
    • dei_EntityAddressAddressLine1
    • dei_EntityAddressCityOrTown
    • dei_EntityAddressStateOrProvince
    • dei_EntityAddressPostalZipCode
    Then, add the following to each of those tags:
    • Axis: dei_EntityAddressesAddressTypeAxis
    • Member: FormerAddressMember
    This tells the SEC system that these tagged values belong to the former address.
     
    A couple of important notes:
    • Make sure all former address tags are added to the cover page outline
    • The outline should have a Statement [Table] with the axis, domain, and member nested underneath
    • To add to the outline: click the ^ caret in the Fact Details panel → Add/Re-add to Outline
    Form-specific requirement:
    • 8-K & 10-Q: Former address must be tagged
    • 10-K: Former address cannot be tagged
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  • Kelsey Durban

    thank you! Does this need to be tagged on every filing going forward or just the first one?

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  • Isabel Messore

    No problem Kelsey Durban and great question!

    The former address only needs to be tagged if it appears on the cover page of that filing.

    Here's the general guidance:
    • The former address tagging is not required on every filing going forward. It's only needed when the former address is physically present on the cover page
    • Typically, the former address appears on the first filing(s) after the address change (such as the 8-K reporting the change, and possibly the next 10-Q)
    • Once the former address is no longer shown on the cover page, there's nothing to tag
    So in short - tag it whenever it's on the cover page, and once it's removed from the cover page, you're done!
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