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encoding="UTF-8"?>
Sample Fixed Assets List file for XBRL GL 2005 with annotations
Version 1.0.50816.1
This file contains data fields considered very important to
representing its subject. Annotations have been provided for the "most important"
of those fields. XBRL GL has many other fields that could be helpful in
expressing the information, but have been omitted because their presence is
more circumstantial. This file was created for educational purposes only, does
not represent real company data and we welcome suggestions on improvement.
Contact xbrlgl@xbrl.org with comments.
This file shows how
we might represent a fixed assets listing with XBRL GL. The rules related to
depreciation of fixed assets differ regionally, especially related to tax
depreciation.
The "root"
of every XBRL file ("instance document") is xbrl.
<xbrli:xbrl
xmlns:xbrli="http://www.xbrl.org/2003/instance"
xmlns:xbrll="http://www.xbrl.org/2003/linkbase"
xmlns:xlink="http://www.w3.org/1999/xlink"
xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
xmlns:gl-cor="http://www.xbrl.org/int/gl/cor/2005-11-07"
xmlns:gl-muc="http://www.xbrl.org/int/gl/muc/2005-11-07"
xmlns:gl-bus="http://www.xbrl.org/int/gl/bus/2005-11-07"
xmlns:gl-plt="http://www.xbrl.org/int/gl/plt/2005-11-07"
xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
xmlns:iso639="http://www.xbrl.org/2005/iso639"
xsi:schemaLocation="http://www.xbrl.org/int/gl/plt/2005-11-07 ../plt/case-c-b-m-u-t/gl-plt-2005-11-07.xsd">
<xbrll:schemaRef xlink:type="simple"
xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase"
xlink:href="../plt/case-c-b-m-u-t/gl-plt-2005-11-07.xsd"/>
The container for XBRL GL, accountingEntries,
is not the root of an XBRL GL file - the root, as with all XBRL files, is xbrl. This means that a single XBRL GL file can store one
or more virtual XBRL GL files, through one or more accountingEntries
structures with data inside. The primary key to understanding an XBRL GL file
is the entriesType. A single physical XBRL GL file
can have multiple accountingEntries structures to
represent both transactions and master files; the differences are signified by
the appropriate entriesType enumerated values.
The value of the virtual accountingEntries
in a single physical file is that detailed information about accounts (the
number, the description and other attributes) can appear once in one accountingEntries structure while the entries themselves
can refer only to the accountMainID as the index.
<gl-cor:accountingEntries>
Because entriesType is strongly
suggested, documentInfo will be required.
<gl-cor:documentInfo>
This field, entriesType,
provides the automated guidance on the purpose of the XBRL GL information. The
use of XBRL to list groupings of "assets" (which actually encompasses
liabilities like accounts payable) is a standard, enumerated, type of file.
<gl-cor:entriesType contextRef="now">assets</gl-cor:entriesType>
Like a serial number, this field, uniqueID, provides a place to uniquely identify/track a
series of entries. It is like less relevant for ad-hoc reports, such as a fixed
asset list, which is not normally used for later posting or reentry. XBRL GL
provides for later correction through replacement or augmentation of
transferred information.
<gl-cor:uniqueID contextRef="now">001</gl-cor:uniqueID>
<gl-cor:language
contextRef="now">iso639:en</gl-cor:language>
The date associated with the creation of the data
reflected within the associated accountingEntries
section. Somewhat like a "printed date" on a paper report.
<gl-cor:creationDate contextRef="now">2005-08-30</gl-cor:creationDate>
<gl-bus:creator contextRef="now">XBRL
GL Working Group</gl-bus:creator>
A description related to the batch of information
express in the accountingEntries structure. Why was
this batch of information put together and published? It would be helpful to
put that information in the entriesComment.
<gl-cor:entriesComment contextRef="now">A
best practice fixed asset listing document</gl-cor:entriesComment>
The period of time covered by a report is a
helpful tool. With fixed assets, it may help in understanding asset movements
(additions, retirements, and disposals) and cut-offs.
<gl-cor:periodCoveredStart contextRef="now">2005-06-01</gl-cor:periodCoveredStart>
<gl-cor:periodCoveredEnd contextRef="now">2005-06-30</gl-cor:periodCoveredEnd>
<gl-bus:sourceApplication contextRef="now">Sage
FAS</gl-bus:sourceApplication>
<gl-muc:defaultCurrency contextRef="now">iso4217:usd</gl-muc:defaultCurrency>
</gl-cor:documentInfo>
Typically, an export from an accounting system
does not carry with it information specifically about the company. However, the
name of the company would be a very good thing to include with the file, making
the entityInformation tuple
necessary.
<gl-cor:entityInformation>
The name of the
company would be a very good thing to include with the file; this structure and
its content are where that would be stored.
<gl-bus:organizationIdentifiers>
<gl-bus:organizationIdentifier contextRef="now">ABC
Company</gl-bus:organizationIdentifier>
<gl-bus:organizationDescription contextRef="now">Company
Name</gl-bus:organizationDescription>
</gl-bus:organizationIdentifiers>
</gl-cor:entityInformation>
Sample data for this instance is provided here:
Fixed
Assets listing
- - -
Asset class:LAND
Asset number: L012
Asset description:
Depreciation information Book US-Tax
Life NA NA
Method NA NA
Basis 5,000
5,000
Date placed in service: Feb-2-1917
- - -
Asset class:BLDGS
Asset number: B001
Asset description:
Depreciation information Book US-Tax
Life 100 50
Method SL SL
Basis 200,000 190,000
Date placed in service: Mar-15-1949
- - -
Asset class:EQUIP
Asset number: E987G
Asset description: Latini
Model C-3 Lollipop Machine
Depreciation information Book US-Tax
Life 7 5
Method DDB MACRS
Basis 100,000 9,500
Date placed in service: Jul-1-1973
- - -
Asset class:EQUIP
Asset number: E987G
Asset description: Solich
Caramel Enrober
Depreciation information Book US-Tax
Life 7 5
Method DDB MACRS
Basis 60,000 59,000
Date placed in service: Sep-5-1990
- - -
Asset class:EQUIP
Asset number: E477
Asset description: Latini
Airpop Extruder
Depreciation information Book US-Tax
Life 7 5
Method DDB MACRS
Basis 120,000 120,000
Date placed in service: Apr-15-2004
- - -
gl-cor:amount is used for Basis
gl-cor:postingDate is used for date
placed into service
gl-bus:measurableCode is not enumerated,
but suggestions are made in the Conceptual Guide;
gl-bus:measurableID is used for Asset
number
gl-bus:measurableDescription is used for Asset
description
gl-bus:measurableQuantity is 1
Where to store the Asset class is the grayest area
in this representation. It could be a subaccount; in
this case, we have illustrated the use of the gl-bus:measurableQualifier
for this purpose.
gl-bus:dmLifeLength is used for Life
gl-bus:dmMethodType is used for
Depreciation method
gl-bus:dmJurisdiction (enumerated) Book
(other) US-Tax (federal) - see comment about use of gl-bus:entryAccountingMethodPurpose
and gl-cor:accountPurposeCode
- - -
A fixed asset listing requires entries in both the
entryHeader and entryDetail
(home of the amount element, the measurable structure and other relevant
fields). Few files can be represented using only documentInfo
and entityInformation sections, but it is certainly
possible.
<gl-cor:entryHeader>
Each amount requires its own entryDetail
line; you can have multiple measurables on an entryDetail. However, an entryHeader
can have as many entryDetail lines (representing a
fixed asset) as necessary. Should there be a logical reason to group fixed
assets, the entryHeader can facilitate the
disclosure, and then each grouping would require a separate entryHeader
line. For example, in this document, each asset will have two entryDetail lines as the "amount" will be
different for book and for tax, but the need for a separate entryHeader
for each item is not determined.
If this were a more depreciation-related report,
the depreciation could be represented very generically, using journal entries
and entryQualifier or xbrlInclude
to indicate BBF for accumulated and period for present period, or specific
additions to the taxonomy could be/will be added for fixed asset processing,
including regional, tax-specific (e.g., allowed or allowable, US Section 179).
The sourceJournalID and sourceJournalDescription should also help in machine
consumption. The sourceJournalID is enumerated; it
would probably be helpful to have a code specifically for fixed assets (fa), but it isn't there now.
<gl-cor:sourceJournalID
contextRef="now">ot</gl-cor:sourceJournalID>
<gl-bus:sourceJournalDescription
contextRef="now">Fixed Assets</gl-bus:sourceJournalDescription>
<gl-cor:entryDetail>
A unique identifier for each entry detail line
within an entry header, this should at the least be a counter.
<gl-cor:lineNumber
contextRef="now">1</gl-cor:lineNumber>
The account could be used for any number of
purposes - or it could be ignored completely. The primary use of account would
be to tie from the fixed asset to the asset account it contributes
to/reconciles as part of, and especially the subaccount
representing the physical location of the asset. The account could be used to
represent the asset class, or the class might be otherwise determined.
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">1400</gl-cor:accountMainID>
In most cases, the description is given to help a
human reader; the accountMainID would be sufficient for
data exchange purposes. As noted previously, some implementations use the
description as the primary identifier of the account.
<gl-cor:accountMainDescription
contextRef="now">Land</gl-cor:accountMainDescription>
<gl-cor:accountPurposeCode
contextRef="now">usgaap</gl-cor:accountPurposeCode>
<gl-cor:accountType
contextRef="now">account</gl-cor:accountType>
</gl-cor:account>
XBRL GL has been designed to reflect how popular
accounting systems store amounts - some combination of a signed amount (e.g.,
5, -10), a separate sign (entered into signOfAmount)
and a separate place to indicate the number is associated with a debit or
credit (debitCreditCode).
<gl-cor:amount
contextRef="now" decimals="2" unitRef="usd">5000</gl-cor:amount>
The posting date is the accounting significance
date. For our balances, they will reflect the date the item was placed into
service. The documentDate can be used for the
purchase date, shipReceivedDate for the date the
asset was recieved on site, both not shown here.
<gl-cor:postingDate
contextRef="now">1917-02-02</gl-cor:postingDate>
The identifier structure can optionally be used to
identify the vendor of the item.
The xbrlInfo structure
could also be used to help categorize the assets for reporting purposes. It
will not be illustrated in this file.
The measurable structure is the primary storage
vehicle for the fixed asset.
<gl-bus:measurable>
The measurable code is not enumerated, but the
recommendation is to use I for inventory, F for fixed assets, N for
intangibles, KPI for performance metrics, S for services, etc.
<gl-bus:measurableCode
contextRef="now">F</gl-bus:measurableCode>
<gl-bus:measurableID
contextRef="now">L012</gl-bus:measurableID>
<gl-bus:measurableDescription
contextRef="now">Main Sculley Street Land</gl-bus:measurableDescription>
<gl-bus:measurableQuantity
contextRef="now" unitRef="na" decimals="0">1</gl-bus:measurableQuantity>
As noted in the commentary of the example,
Asset/Inventory/Service class does not currently have its own element; however,
the gl-bus:measurableQualifier, defined as Field that
can represent grading, inspection codes, ratings and other qualifiers to
properly capture PKI/Balanced Scorecard information, is used here.
<gl-bus:measurableQualifier
contextRef="now">LAND</gl-bus:measurableQualifier>
</gl-bus:measurable>
The depreciationMortgage
structure stores the depreciation information.
Land is not depreciated for most book/tax
purposes. Should the jurisdiction be included? Should a separate entryDetail line appear even though book and tax are the same?
You be the judge!
<gl-bus:depreciationMortgage>
<gl-bus:dmJurisdiction contextRef="now">other</gl-bus:dmJurisdiction>
</gl-bus:depreciationMortgage>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">2</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">1400</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Land</gl-cor:accountMainDescription>
<gl-cor:accountPurposeCode
contextRef="now">tax</gl-cor:accountPurposeCode>
<gl-cor:accountType
contextRef="now">account</gl-cor:accountType>
</gl-cor:account>
<gl-cor:amount
contextRef="now" decimals="2" unitRef="usd">5000</gl-cor:amount>
<gl-cor:postingDate
contextRef="now">1917-02-02</gl-cor:postingDate>
<gl-bus:measurable>
<gl-bus:measurableCode
contextRef="now">F</gl-bus:measurableCode>
<gl-bus:measurableID
contextRef="now">L012</gl-bus:measurableID>
<gl-bus:measurableDescription
contextRef="now">Main Sculley Street Land</gl-bus:measurableDescription>
<gl-bus:measurableQuantity
contextRef="now" unitRef="na" decimals="0">1</gl-bus:measurableQuantity>
<gl-bus:measurableQualifier
contextRef="now">LAND</gl-bus:measurableQualifier>
</gl-bus:measurable>
<gl-bus:depreciationMortgage>
<gl-bus:dmJurisdiction
contextRef="now">F</gl-bus:dmJurisdiction>
</gl-bus:depreciationMortgage>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">3</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">1420</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Buildings</gl-cor:accountMainDescription>
<gl-cor:accountPurposeCode
contextRef="now">usgaap</gl-cor:accountPurposeCode>
<gl-cor:accountType
contextRef="now">account</gl-cor:accountType>
</gl-cor:account>
<gl-cor:amount
contextRef="now" decimals="2" unitRef="usd">200000</gl-cor:amount>
<gl-cor:postingDate
contextRef="now">1949-03-15</gl-cor:postingDate>
<gl-bus:measurable>
<gl-bus:measurableCode
contextRef="now">F</gl-bus:measurableCode>
<gl-bus:measurableID
contextRef="now">B001</gl-bus:measurableID>
<gl-bus:measurableDescription
contextRef="now">Main Sculley Street Complex</gl-bus:measurableDescription>
<gl-bus:measurableQuantity
contextRef="now" unitRef="na" decimals="0">1</gl-bus:measurableQuantity>
<gl-bus:measurableQualifier
contextRef="now">BLDGS</gl-bus:measurableQualifier>
</gl-bus:measurable>
<gl-bus:depreciationMortgage>
The dmJurisdiction is
enumerated with values for federal, state, local and other. For sophisticated
depreciation environments, the gl-bus:entryAccountingMethodPurpose
may also be useful in defining the appropriate jurisdiction; likewise gl-cor:accountPurposeCode can be used to differentiate
between book/financial and tax reporting purposes.
<gl-bus:dmJurisdiction contextRef="now">other</gl-bus:dmJurisdiction>
dmMethodType is not enumerated.
For now, it is the place to put the system (e.g., MACRS, ACRS) method (SL, DB,
DDB) and convention (e.g., half year).
<gl-bus:dmMethodType
contextRef="now">SL</gl-bus:dmMethodType>
<gl-bus:dmLifeLength contextRef="now"
unitRef="na"
decimals="0">100</gl-bus:dmLifeLength>
</gl-bus:depreciationMortgage>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">4</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">1420</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Buildings</gl-cor:accountMainDescription>
<gl-cor:accountPurposeCode
contextRef="now">tax</gl-cor:accountPurposeCode>
<gl-cor:accountType
contextRef="now">account</gl-cor:accountType>
</gl-cor:account>
<gl-cor:amount
contextRef="now" decimals="2" unitRef="usd">190000</gl-cor:amount>
<gl-cor:postingDate
contextRef="now">1949-03-15</gl-cor:postingDate>
<gl-bus:measurable>
<gl-bus:measurableCode
contextRef="now">F</gl-bus:measurableCode>
<gl-bus:measurableID
contextRef="now">B001</gl-bus:measurableID>
<gl-bus:measurableDescription
contextRef="now">Main Sculley Street Complex</gl-bus:measurableDescription>
<gl-bus:measurableQuantity
contextRef="now" unitRef="na" decimals="0">1</gl-bus:measurableQuantity>
<gl-bus:measurableQualifier
contextRef="now">BLDGS</gl-bus:measurableQualifier>
</gl-bus:measurable>
<gl-bus:depreciationMortgage>
<gl-bus:dmJurisdiction contextRef="now">F</gl-bus:dmJurisdiction>
<gl-bus:dmMethodType contextRef="now">SL</gl-bus:dmMethodType>
<gl-bus:dmLifeLength contextRef="now"
unitRef="na"
decimals="0">50</gl-bus:dmLifeLength>
</gl-bus:depreciationMortgage>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">5</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">1430</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Equipment</gl-cor:accountMainDescription>
<gl-cor:accountPurposeCode
contextRef="now">usgaap</gl-cor:accountPurposeCode>
<gl-cor:accountType
contextRef="now">account</gl-cor:accountType>
</gl-cor:account>
<gl-cor:amount
contextRef="now" decimals="2" unitRef="usd">100000</gl-cor:amount>
<gl-cor:postingDate
contextRef="now">1973-07-01</gl-cor:postingDate>
<gl-bus:measurable>
<gl-bus:measurableCode
contextRef="now">F</gl-bus:measurableCode>
<gl-bus:measurableID
contextRef="now">E987G</gl-bus:measurableID>
<gl-bus:measurableDescription
contextRef="now">Latini
Model C-3 Lollipop Machine</gl-bus:measurableDescription>
<gl-bus:measurableQuantity
contextRef="now" unitRef="na" decimals="0">1</gl-bus:measurableQuantity>
<gl-bus:measurableQualifier
contextRef="now">EQUIP</gl-bus:measurableQualifier>
</gl-bus:measurable>
<gl-bus:depreciationMortgage>
<gl-bus:dmJurisdiction contextRef="now">other</gl-bus:dmJurisdiction>
<gl-bus:dmMethodType contextRef="now">DDB</gl-bus:dmMethodType>
<gl-bus:dmLifeLength contextRef="now"
unitRef="na"
decimals="0">7</gl-bus:dmLifeLength>
</gl-bus:depreciationMortgage>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">6</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">1430</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Equipment</gl-cor:accountMainDescription>
<gl-cor:accountPurposeCode
contextRef="now">tax</gl-cor:accountPurposeCode>
<gl-cor:accountType
contextRef="now">account</gl-cor:accountType>
</gl-cor:account>
<gl-cor:amount
contextRef="now" decimals="2" unitRef="usd">9500</gl-cor:amount>
<gl-cor:postingDate
contextRef="now">1973-07-01</gl-cor:postingDate>
<gl-bus:measurable>
<gl-bus:measurableCode
contextRef="now">F</gl-bus:measurableCode>
<gl-bus:measurableID
contextRef="now">E987G</gl-bus:measurableID>
<gl-bus:measurableDescription
contextRef="now">Latini
Model C-3 Lollipop Machine</gl-bus:measurableDescription>
<gl-bus:measurableQuantity
contextRef="now" unitRef="na" decimals="0">1</gl-bus:measurableQuantity>
<gl-bus:measurableQualifier
contextRef="now">EQUIP</gl-bus:measurableQualifier>
</gl-bus:measurable>
<gl-bus:depreciationMortgage>