1. The Preparer’s Perspective of XBRL
Conference: Citigroup 16th Annual Entertainment, Media and Telecommunications Conference
Date: Monday, January 9, 2006
Speaker: Brian L. Roberts
Location: Arizona Biltmore Resort & Spa
Time: 12:30- 1:15PM (45 minutes) Lunch Presentation
Presentation will be Webcast on
No press on-site (many listen to webcast)
Business Wire Webinar
November 20, 2008
NEXT SLIDE Safe Harbor

2. Agenda XBRL @ 100,000 Feet Comcast’s Experience
History
Process
Cost and Time Estimates
The Preparer’s View Point
SEC Comment Letters – Common Themes
Preparation – In-house vs. Outsourcing
Investor Relations Responsibilities

3. XBRL @ 100,000 Feet Taxonomy Extensions Tagging / Mark-up
Element = Label + Definition
Linkbase (Calculation & Presentation)
Extensions
Tagging / Mark-up

4. XBRL @ 100,000 Feet Excerpt of 3rd 2006 Quarter 10Q:
(Dollars in millions, except share data)
September 30,
2006
December 31,
2005
ASSETS
Current Assets
Cash and cash equivalents $
2,774
693
Scenario:
Unaudited
Precision:
Digits as Shown
Scale:
In Millions
Element:
Cash & Cash Equivalents
Numeric Unit:
$ - US Dollars
Date:
As of 9/30/06
<usfr-pte:CashCashEquivalents contextRef="BalanceAsOf_30Sep2006_Unaudited" unitRef="USD" decimals="INF"> </usfr-pte:CashCashEquivalents>

5. XBRL @ 100,000 Feet Taxonomy Extensions Tagging / Mark-up
Element = Label + Definition
Linkbase (Calculation & Presentation)
Extensions
Tagging / Mark-up
Instance Documents

6. Similar to what HTML is to the Internet…
100,000 Feet
Similar to what HTML is to the Internet…

7. …XBRL is to financial reporting
100,000 Feet
…XBRL is to financial reporting

8. XBRL @ 100,000 Feet Taxonomy Extensions Tagging / Mark-up
Element = Label + Definition
Linkbase (Calculation & Presentation)
Extensions
Tagging / Mark-up
Instance Documents
Voluntary Filer Program vs. Pending Mandate
Bolt-on vs. Integrated Process

9. Comcast’s Experience History:
Summer 2006 – Educated ourselves and investigated software and 3rd party solutions
Fall 2006 – Selected software vendor and prepared initial filings
Dec 2006 – Educated Audit Committee & made initial filings
Mar 2007 – Filed K in XBRL
May 2007 – Transitioned responsibility to the Financial Reporting Team
Jun 2007 – Filed 1Q07 10-Q in XBRL
Sep 2007 – Filed 2Q07 10-Q in XBRL
Nov 2007 – Filed 3Q07 10-Q in XBRL
Apr 2008 – Filed K in XBRL
May 2008 – Filed 1Q08 10-Q in XBRL
Fall Re-evaluate Software & Process

10. Comcast’s Experience Process:
“Tagging” is Performed Using Rivet Software
Assistance Provided by Rivet Software as Needed
8-K is Prepared
Review Checklist Completed (PCAOB Q&A)
XBRL Committee Review
8-K Reviewed by Legal Counsel
Documents are Validated and Filed by RR Donnelley

11. Comcast’s Experience Cost and Time Estimates: Comcast –VFP
SEC – Mandate
Comcast - Mandate
Research, Education, & Training
120 Hours
N/A
First Filing – VFP
60 Hours
Subsequent Filings – VFP
22 Hours
First Filing – Year 1 of Mandate
133 Hours & $41K
Subsequent Filings – Year 1 of Mandate
25 Hours & $13K
25 Hours
First Filing – Year 2 of Mandate
127 Hours & $39K
150 – 300 Hours
Subsequent Filings – Year 2 of Mandate
72 Hours & $25K
???

12. The Preparer’s View Point
SEC Comment Letters – Common Themes:
Major Concerns
Other Concerns
Vendor readiness
Detailed Tagging of Footnotes
Implementation Timing
Grace Periods
Form of Submission
IFRS
Liability
Auditor Involvement

13. The Preparer’s Viewpoint
Preparation – In-house vs Outsourcing:
In-house Solutions
Outsourcing Solutions
Why?
Greater Control
Greater Understanding of XBRL
Technical Support
Experience
Consolidation of Service
Why Not?
Time Constraints
Resource Constraints
Lack of Expertise
Conflicting Priorities
Availability of Resources

14. The Preparer’s View Point
Investor Relations Considerations:
Website Posting Requirements
Increased Coverage for Small Companies
Expect Questions
Industry Standards Regarding Extensions
The Future – MD&A and Earnings Releases

16. Phillip J. Gaudreau
Comcast Corporation
(215)