1 16 th XBRL International Conference Practical Dimensions “No Primary Item Left Behind” December 5, 2007 Herm Fischer

2  Why, who needs formulas for what?  Historical perspectives  Process flow of formulas  Formula Linkbase  Contents  Formula processing  Features by use case example  DTS discovery  Functions  Built-in  End-user  Roadmap

3  Why, who needs dimensions, for what?  Historical perspectives  Uses of XBRL Dimensions  Converting dimensions into XBRL  Validation  Formulas to aggregate dimensions  Debugging dimensions fact contexts  Converting tuples to dimensions

4 XBRL has two built-in dimensions  Time  Entity Scenario and Segment are unconstrained  Previously held home-made XML ◦ No standard semantics  Now standardized by dimensions ◦ Metadata representation ◦ Semantic validation

5  – First drafts  – Definitions linkbase syntax  – Test cases evolve spec  – Initial taxonomies by COREP  – Populate conformance tests  – Public review  – Candidate recommendation  – Publication as standard

6  Segmental breakdown oBusiness segment oGeographical segment oClass of sales oClass of product  Scenario identification oContinuing and discontinuing portions oActual, budgeted, variance oUnaudited, Audited

7  Segment and Scenario chaos oEach project defines own XML oNo interoperability oNot compatible with taxonomy extension oHome made tools per each project oSet construction and algebra obscured oNotion of defaults is random

8  Primary item  Hypercube  Dimension (explicit, typed, empty, closed, default)  Domain, effective domain  Domain member, valid member  Dimensional relationship set (DRS), targetRole  Primary item inheritance, base set

9  Primary item:  Items that are facts, such as sales, cost of sales  Hypercube:  Inter-related set of dimensional attributions  Applicability rules of this attribution  Dimension:  Aspect of characterizing data  Domain:  Set of members possible for a dimension

10  Table (≈hypercube):  A table of line item breakdowns  Line items axis (≈primary items):  Reported scalar properties, such as sales, cost of sales, profit…  Dimension axes (≈dimensions):  Breakdowns of line items (each is a domain)

11 Input inst. DTS contexts units fact items Dimensions Definition LB* Dimension Aware Processor Errors list

12  Instance provides taxonomy, contexts, and reported facts  Taxonomy provides concepts, dimensions  Context provides dimension values  Fact connects value, primary item, context  Dimension processor examines if any base set is valid  Report of dimensionally invalid facts

13 Input inst. DTS contexts units facts Dimension Aware Processor Errors list dim-invalid fact items Dimensions in definition LB* hypercube dimension loc memberdefault primary item arc

14 Input inst. DTS contexts units facts Dimension Processor Errors list dim-invalid fact items Dimensions Infoset hypercube loc primary item base set arc *Formula LB is part of DTS dimension valid combination item dimension default members tree

15 Input inst. DTS contexts units facts Definition LB* For each fact item (unordered) For each base set (if any) For each hypercube For each dimension Test validity Valid when all all’s are valid and all notAll’s are invalid Fact valid if any base set is valid Errors list dim-invalid fact items Definition Processor *Formula LB is part of DTS

16 dimensions domains members fact hypercube

17 dimension facts domains members

18 dimension facts domains members

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21 physical arcslogical view

22 TDXWand

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24  From existing dimensional data ◦ COREP began with existing dimensions tables ◦ Built tools to generate dimensions linkbase ◦ XBRL-US began with tables of tuples, converted to dimensions  From scratch ◦ Creating at concepts & definition arcs level  No custom programming required  Use taxonomy editing tool (e.g., TD, XWand) ◦ Creating by tables, line items, axes, domains  Requires transformation into definition arcs  XBRL-US used this approach

25  COREP/FINREP – Partitioned taxonomies ◦ Primary items “p-” prefixed taxonomies ◦ Dimension items “d-” prefixed taxonomies ◦ Company (integrating) “t-” prefixed taxonomies  XBRL-US – Logical entry editing taxonomy ◦ All items together to edit (primary & dimensional) ◦ Generate dimensions from table/axis presentation ◦ Partition taxonomy for final distribution

26 xbrl-us approachpartitioned approach (COREP) logical presentation linkbase company.xsd Products.xsd sales.xsd Regions.xsd generated definition linkbase

27 taxonomy partitioned

28 4)company.xsd 2) regions.xsd1) products.xsd 3) sales.xsd

29 1) Manually enter 2) Tool (or human) transforms into definition arcs, etc

30  Early spec versions tried a calculation component ◦ Aggregation via calculation linkbase  Current focus is formula spec ◦ Aggregation by dimension member traversal  Example shown tests roll-ups of each dimension using PWD formula linkbase

31  Test aggregation of each member  Products & region dimensions have member hierarchy

32  Multiple periods for used dimensions  Multiple dimensions per contexts (Charlie’s aggregation example)

33  Will require checking of aggregation for ◦ Product dimension ◦ Region dimension  Formula shown for product dimension (region is same except for dimension name)  Demonstrates mixed explicit/implicit dimension filtering

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36  Try it, examine it, execute it online: ◦ Tracing information example:

37  Dimensional concepts and arcs  Dimensional arc networks ◦ Consecutive relationships ◦ targetRole ◦ Primary item inheritance ◦ Exclusion of member values  Explicit and typed dimensions

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39  contextElement: segment, scenario ◦ Specifies where dimensions are in instance contexts  closed: true, false ◦ Specifies whether context element can contain extra stuff in the segment or scenario. ◦ Applies to extra dimensions (for other hypercubes or just not needed), and to non-dimensional xml

40 Initial arcRoleSubsequent arcRole allhypercube- dimension notAllhypercube- dimension dimension-domain domain-member Rules of which arcs can follow another arc: Examples on next diagram

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42  XBRL pres/calc/def networks confined to one extended link role  targetRole redirects dimensional relationship to a specified extended link role  Networks of domain relationships can flow across extended link roles

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44 targetRole concepts drawn once

45 targetRole concepts drawn per link role

46 p_PrimaryParent Type: monetaryItemType p_FirstChild Type: monetaryItemType p_SecondChild Type: monetaryItemType p_ThirdChild Type: monetaryItemType domain-member targetRole link2 domain-member link1link2 hc_One substitutionGroup:hypercubeItem abstract: true hc_Three substitutionGroup:hypercubeItem abstract: true all hc_Two substitutionGroup:hypercubeItem abstract: true all domain-member

47 targetRole = link2 pParen t p1 st child 2 nd child Child p3 rd child Hc 2 Hc1 p2 nd child Link1Link2 Hc 3 spec style nodes & arcs view

48 p_PrimaryParent Type: monetaryItemType p_FirstChild Type: monetaryItemType p_SecondChild Type: monetaryItemType p_ThirdChild Type: monetaryItemType domain-member targetRole link2 domain-member link1link2 hc_One substitutionGroup:hypercubeItem abstract: true hc_Three substitutionGroup:hypercubeItem abstract: true all domain-member Primary ItemLinkHypercubesPrimary ItemLinkHypercubes p_PrimaryParentlink1hc_Onep_PrimaryParentlink2none p_FirstChildlink1hc_One, hc_Twop_FirstChildlink2none p_SecondChildlink1hc_One, hc_Twop_SecondChildlink2hc_Three p_ThirdChildlink1hc_One, hc_Twop_ThirdChildlink2hc_Three hc_Two substitutionGroup:hypercubeItem abstract: true

49  This test assures that extended links transfer consecutive arcs to targetRole-specified link  Compare tool style and diagram style

50 1) UBmatrix TD 2) Fujitsu XWand Tool Examples targetRole

51  Explicit dimensions have domains of members ◦ Domain’s members are the only values ◦ Validation of explicit dimension is by XBRL processor  Typed dimensions have plain xml for values ◦ Could have  strings (names),  numbers (zip code, phone number, latitude/longitude)  structures of xml ◦ Validation of typed dimension xml is by schema only

52  For each dimension ◦ A default value can be globally specified ◦ It applies to every context omitting that dimension ◦ It applies even to closed dimensions  Each closed dimension must be “prepared” for omitted closed dimensions, otherwise it will never be valid

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58 primary items all inherit specific exclusion

59  My familiarity is to use integrated panes in TD  Load instance document  Arrange taxonomy view (lower right) for ◦ Synchronized tree and element views  Find fact items by name/context ◦ Widen columns, sort (by col. header clicks), scroll  Display dimensions trace from fact (rt-btn. menu)  Navigate primary item to dimensions while correlating to trace

60 1) 3) 2) 4) 5)

61 1) 2) 3) 4) 5)

62  Tuples can be used to collect associated data  Dimensions can do the same  Pros vs cons ◦ Tuples in spec v2.0 were extensible ◦ In v2.1 extensibility is limited to GL’s “tricks” ◦ Dimensions are fully extensible  XBRL-US morphed tuples into dimensions

63 original tuple design presentation linkbase view definition linkbase view Alchemizer conversion to dimensions generated dimensions arcs xbrli:tuple tuple-key arc (becomes a dimension)

– XBRL Item Information Item 1 Parent: Period Type: "instant"|"duration" 3 Balance: "credit"|"debit"|{empty} 4 Default: String – XBRL Effective Explicit Dimension Domain Information Item 1 Parents (list): Default Value: or {empty} 3 Members (list): – XBRL Typed Dimension Domain Information Item 1 Parents (list): Type: XSDType – XBRL Dimension And Value Couple Item 1 Parents (list): Dimension: DimensionValue: DefaultValueForDimension: Boolean – XBRL Cartesian Product Hypercube Information Item 1 Parents (list): Context Element: "segment"|"scenario" 3 Closed: Boolean 4 Dimensions (list ) : Valid Combinations (list): Hypercube-Dimension Base Sets URI (list) : URI – XBRL Dimension Valid Combination Item 1 Parents (list): Valid Dimension Values (list ) : and / or XBRL Item Parent: Domain-Member Base Set URI: URI 3 Domain-Member Parent: or {empty} 4 Domain-Member children (list) : Has-Hypercube Base Set URI: URI 6 Hypercubes (list) : Cartesian Product Hypercubes (list) : – XBRL Primary Item Dimensional Base Set Information Item – XBRL Dimension Value Information Item 1 XBRL Item: Usable: Boolean 3 Domain-Member Base Set: URI 4 Domain-Member Parent: 2.22 or {empty} 5 Domain-Member children (list) : Effective Expl.Dimension Domains (list) : Explicit Dimension Domain (list): * 0..* – XBRL Effective Dimension Information Item 1 Parents (list): Namespace: URI 3 Name: NCName 4 Dimension-Domain Base Set URIs (list): URI 5 Domain: or * 1 1..* 0..* or 0..* 1..* – XBRL Hypercube Information Item 1 Parents (list): Namespace: URI 3 Name: NCName 4 Attachment Type: all | notAll 5 Context Element: "segment"|"scenario" 6 Closed: Boolean 7 Dimension (list): Hypercube-Dimension Base Set URI: URI Usable Member 0..* * domain- member domain- member 0..* 0..1 dimension- domain Default Value 1..* 0..* 1..* Revision: 0.87c – – XBRL Explicit Dimension Domain Information Item 1 Parents (list): Default Value: or {empty} 3 Dimension Domain Values (list): * Members Default Value must be usable 0..* or 1..* – XBRL Dimension Information Item 1 Parents (list): Namespace: URI 3 Name: NCName 4 Dimension-Domain Base Set URI: URI 5 Domain: or * 0..1 must be usable

65 Herm Fischer pt THANK YOU! Let us help you with dimensions analysis!