1. XBRL US Progress Report FEI CFIT Committee Briefing Redmond, WAMarch 13

2. One year ago … AICPA had just “spun off” XBRL US, Inc. SEC awarded $54 million to modernize EDGAR Commercial-strength taxonomies planned United Technologies case study presented at National SEC/PCAOB Conference March 9 – final contract awarded to XBRL US to develop and test US GAAP taxonomies 2

3. XBRL US is… the national consortium for XML business reporting standards developers and owners of the XBRL US GAAP Taxonomies 3

4. a new consortium From grassroots to professionally staffed Core staff team of seven hired US GAAP Taxonomy contract awarded Domain Steering Committee established 7 of 9 Founders Council members seated Communications Steering Committee elected 12 Member Board of Directors seated 4

5. Board of Directors 5 Al Berkeley, Chairman and CEO, Pipeline Trading Systems Barry Melancon, President and CEO, AICPA Jeff Diermeier, President and CEO, CFA Institute Taylor Hawes, Controller, Microsoft Randy Fletchall, Vice Chair – Ernst & Young LLP Sunir Kapoor, President and CEO, UBmatrix Robert Kueppers, Deputy CEO, Deloitte Phil Moyer, CEO and President, Edgar Online Mike Starr, COO, Grant Thornton International Sam Ranzilla, Partner-in-Charge, Professional Practice, KPMG Dave Sharpe, Partner, National Professional Services Grp, PwC Peter Wallison, Senior Fellow, American Enterprise Institute

6. XBRL US Members Board of DirectorsFounder’s Council President & CEO VP DomainVP ServicesVP Adoption Adoption Steering Committee Domain Steering Committee Member Services Steering Committee Private Sector Working Group Working Group GAAP Taxonomy Working GroupWorking Group Taxonomy Architecture Working Group Stakeholder Organizations Market Outreach Working Group

7. One year’s progress Increased public awareness of XBRL standard Developed XBRL US GAAP Taxonomies Technical review and testing by SEC, FASB, and representatives of the accounting profession Facilitated and evaluated new software tools Developed Preparers Guide for filers 120-day public review for taxonomies and Guide Support and maintenance plan 7

8. Product: XBRL US GAAP Taxonomies Commercial and Industrial (us-gaap-master-ci) Managements Report (mr) Accountants Report (ar) SEC Certification (sec-cert) Banking and Savings (us-gaap-master- basi) Insurance (us-gaap-master-ins) Real Estate (us-gaap-master-re) Brokers and Dealers (us-gaap-master-bd) Extension Taxonomy (if necessary) Instance Document Managements Discussion & Analysis (mda) All GAAP Concepts (us-gaap) Document & Entity Information (dei) Supporting Taxonomies Master View of All Industries (us-gaap-master) Industry Taxonomies Base Taxonomies Data Types (us-types) Extended Link Roles (us-gaap-roles) Company Created

9. Taxonomy Public Review Target Audiences: public companies, analysts, investors, software providers data aggregators, other intermediaries Offering: single web portal for “one stop shop” for reviewers easy access to taxonomies and tools educational materials and user guides use cases to facilitate self-service review Ends April 4, 2008

14. Taxonomy and Preparers Guide Comments Almost 3,000 comments received on taxonomies and Preparers Guide Roughly a third are still “open” status A surge in last two weeks of review is possible All items to bee closed by April 18 Final delivery of taxonomies to SEC April 28 14

15. Preparers Guide v3 - Monday 15

16. 16

17. 17 RECENT MARKET OUTREACH ACTIVITIES Feb 5 Merrill Public Review Webinar Feb 19 XBRL and the Public Review Workshop Feb 25 RIXML Public Review Workshop - Analysts Feb 26 RIXML Public Review Workshop - Software Feb 27 CFA Institute Road show Feb 28 National Association of Real Estate Investment Trusts Workshop Mar 4 Merrill Public Review Workshop Mar 5 AICPA Stockbrokerage industry group - in-person event Mar 5 NeoClarus Workshop Mar 5 Edison Electric Industry Workshop Mar 6 RR Donnelley Workshop for VFP/RRD clients Mar 6 Bear Stearns Client Program 1 Mar 7 Bear Stearns Client Program 2 Mar 7 Bear Stearns Analyst Event Mar 13 Institute of Management Accountants Public Review Workshop Mar 11 Mark Bolgiano to speak on Compliance Week webinar Mar 13 Mark Bolgiano to speak at CIFIR meeting

18. Shifting from development to production: support and maintenance transparent, consistent change management predictable versioning policy taxonomies in sync with GAAP and SEC solicitation and incorporation of user feedback reflecting XBRL best practices as they evolve education, training, and technical support product manageremnt and customer service 18

19. UPDATES to training and publications content CHANGE REQUESTS from industry, analysts, public, standard setters & SEC Technical Support Support Market Outreach ; Maintenance Taxonomy Manager Vice Pres, Domain Testing Manager www.xbrl.us support@xbrl.us 1-800-810-6907 WebinarsWorkshops Masters Classes Preparers Guide Comment & Change Request Documents (CCRD) CCRDs logged in public database Technical Guide Comment & Change Request Documents (CCRD) xbrl.us namespace XBRL US GAAP Taxonomies Incremental updates via XBRL extensions, new version yearly Change Report Recommendations Impact statements xbrl.us Taxonomy Manager xbrl.us US GAAP Taxonomy Working Group (advisory) Testing and approval Other Publications Investors & Analysts PublicAggregators SECFASB Software Developers AuditorsPreparers