<?xml
version="1.0" encoding="UTF-8"?>
Sample Trial Balance file for XBRL GL 2005 with annotations Version
1.0.50728.1
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 summary trial balance with XBRL GL. Trial balances come in
many variations, some with the detailed transactions and some without. This is
meant to show a four column summarized trial balance.
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 trial balance is a
standard, enumerated, type of file.
<gl-cor:entriesType
contextRef="now">trialbalance</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 trial balance, 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">2005-07-05</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 trial balance instance
document</gl-cor:entriesComment>
The period of time reflected by the trial balance.
<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">Navision</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>
A trial balance requires entries in both the
entryHeader and entryDetail. Few files can be represented using only
documentInfo and entityInformation sections, but it is certainly possible. This
format of trial balance likely requires two different entry header structures
differentiates solely by the entryQualifier to describe the beginning and
ending balances as BBF (Balance Brought Forward) and the other entries as ...
well, NOT BBF. Another alternative would be to use the xbrlInclude structure
without taxonomy references to take advantage of the xbrlInclude, which lets
you state that an entryDetail line is beginning balance, ending balance or
period change.
<gl-cor:entryHeader>
The key, as noted above, is the qualifierEntry,
which will identify the first and fourth columns (the beginning balance and the
ending balance) as BBF and the second and third columns (the total debits and
the total credits) as normal periodic changes.
<gl-cor:qualifierEntry
contextRef="now">balance-brought-forward</gl-cor:qualifierEntry>
Each amount requires its own entryDetail line.
However, an entryHeader can have as many accounts as necessary. Should the
trial balance want to tie multiple accounts together in this trial balance or
to tie an account to an XBRL taxonomy element, then the associated accounts or
the account to taxonomy mappings, then each grouping would require a separate
entryHeader line.
<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>
If account is represented elsewhere as a master file, you should only need a "key" to get to it. You need mainID, of course. You wouldn't need to duplicate "description". In a simple environment, you might not need to duplicate accountPurposeCode or accountType, but in a multi-GAAP or consolidating environment you need accountPurposeCode and in an environment when accounts may be customers or vendors you would need accountType.
<gl-cor:account>
The account number is the basis for posting
journal entries. In some cases, accounting systems used by small organizations
do not use account numbers/codes, but only use a descriptive name for the
account.
<gl-cor:accountMainID
contextRef="now">1001</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">SunTrust
Operating</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">242678.26</gl-cor:amount>
In the case of our four column trial balance, the
debit and credit code will be used with the period change items to allocate the
amounts to the columns. For the beginning and ending balances, the broader
choice between signed amount, separate sign and debit credit code are in
action.
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 if
the number is associated with a debit or credit (debitCreditCode).
<gl-cor:debitCreditCode
contextRef="now">D</gl-cor:debitCreditCode>
The posting date is the accounting significance
date. For our balances, they will reflect the date at the beginning of the
month and the date at the end of the month.
<gl-cor:postingDate
contextRef="now">2005-06-01</gl-cor:postingDate>
<gl-cor:xbrlInfo>
<gl-cor:xbrlInclude
contextRef="now">beginning_balance</gl-cor:xbrlInclude>
XBRL GL has been designed as a bridge between
transactions and reporting. As such, it includes tools to indicate elements in
other schemas to which the detail can be summarized. Although this mapping will
often be contained elsewhere, the XBRL GL instance can also contain the element
in the external schema(s) which this line, and the "amount" by
default, will be summarized to.
<gl-cor:summaryReportingElement
contextRef="now">usfr-pte_UnrestrictedCash</gl-cor:summaryReportingElement>
</gl-cor:xbrlInfo>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">2</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">1001</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">SunTrust
Operating</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">232042.26</gl-cor:amount>
<gl-cor:debitCreditCode
contextRef="now">D</gl-cor:debitCreditCode>
<gl-cor:postingDate
contextRef="now">2005-06-30</gl-cor:postingDate>
<gl-cor:xbrlInfo>
<gl-cor:xbrlInclude
contextRef="now">ending_balance</gl-cor:xbrlInclude>
<gl-cor:summaryReportingElement
contextRef="now">usfr-pte_UnrestrictedCash</gl-cor:summaryReportingElement>
</gl-cor:xbrlInfo>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">3</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">1003</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Eagle Bank</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">104468.02</gl-cor:amount>
<gl-cor:debitCreditCode
contextRef="now">D</gl-cor:debitCreditCode>
<gl-cor:postingDate
contextRef="now">2005-06-01</gl-cor:postingDate>
<gl-cor:xbrlInfo>
<gl-cor:xbrlInclude
contextRef="now">beginning_balance</gl-cor:xbrlInclude>
<gl-cor:summaryReportingElement
contextRef="now">usfr-pte_UnrestrictedCash</gl-cor:summaryReportingElement>
</gl-cor:xbrlInfo>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">4</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">1003</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Eagle Bank</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">77033.02</gl-cor:amount>
<gl-cor:debitCreditCode
contextRef="now">D</gl-cor:debitCreditCode>
<gl-cor:postingDate
contextRef="now">2005-06-30</gl-cor:postingDate>
<gl-cor:xbrlInfo>
<gl-cor:xbrlInclude
contextRef="now">ending_balance</gl-cor:xbrlInclude>
<gl-cor:summaryReportingElement
contextRef="now">usfr-pte_UnrestrictedCash</gl-cor:summaryReportingElement>
</gl-cor:xbrlInfo>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">5</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">1100</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Accounts
Receivable</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">168416.25</gl-cor:amount>
<gl-cor:debitCreditCode
contextRef="now">D</gl-cor:debitCreditCode>
<gl-cor:postingDate
contextRef="now">2005-06-01</gl-cor:postingDate>
<gl-cor:xbrlInfo>
<gl-cor:xbrlInclude
contextRef="now">beginning_balance</gl-cor:xbrlInclude>
<gl-cor:summaryReportingElement
contextRef="now">usfr-pte_AccountsReceivableTradeNet</gl-cor:summaryReportingElement>
</gl-cor:xbrlInfo>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">6</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">1100</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Accounts Receivable</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">156194.25</gl-cor:amount>
<gl-cor:debitCreditCode
contextRef="now">D</gl-cor:debitCreditCode>
<gl-cor:postingDate
contextRef="now">2005-06-30</gl-cor:postingDate>
<gl-cor:xbrlInfo>
<gl-cor:xbrlInclude
contextRef="now">ending_balance</gl-cor:xbrlInclude>
<gl-cor:summaryReportingElement
contextRef="now">usfr-pte_AccountsReceivableTradeNet</gl-cor:summaryReportingElement>
</gl-cor:xbrlInfo>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">7</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">1102</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Allowance for Doubtful
Acct</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">11490.38</gl-cor:amount>
<gl-cor:debitCreditCode
contextRef="now">C</gl-cor:debitCreditCode>
<gl-cor:postingDate
contextRef="now">2005-06-01</gl-cor:postingDate>
<gl-cor:xbrlInfo>
<gl-cor:xbrlInclude
contextRef="now">beginning_balance</gl-cor:xbrlInclude>
<gl-cor:summaryReportingElement
contextRef="now">usfr-pte_AllowanceDoubtfulAccounts</gl-cor:summaryReportingElement>
</gl-cor:xbrlInfo>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">8</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">1102</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Allowance for Doubtful
Acct</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">11490.38</gl-cor:amount>
<gl-cor:debitCreditCode
contextRef="now">C</gl-cor:debitCreditCode>
<gl-cor:postingDate
contextRef="now">2005-06-30</gl-cor:postingDate>
<gl-cor:xbrlInfo>
<gl-cor:xbrlInclude
contextRef="now">ending_balance</gl-cor:xbrlInclude>
<gl-cor:summaryReportingElement
contextRef="now">usfr-pte_AllowanceDoubtfulAccounts</gl-cor:summaryReportingElement>
</gl-cor:xbrlInfo>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">9</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">3000</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Opening Bal
Equity</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">4.01</gl-cor:amount>
<gl-cor:debitCreditCode
contextRef="now">D</gl-cor:debitCreditCode>
<gl-cor:postingDate
contextRef="now">2005-06-01</gl-cor:postingDate>
<gl-cor:xbrlInfo>
<gl-cor:xbrlInclude
contextRef="now">beginning_balance</gl-cor:xbrlInclude>
<gl-cor:summaryReportingElement
contextRef="now">usfr-pte_StockholdersEquity</gl-cor:summaryReportingElement>
</gl-cor:xbrlInfo>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">10</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">3000</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Opening Bal Equity</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">4.01</gl-cor:amount>
<gl-cor:debitCreditCode
contextRef="now">D</gl-cor:debitCreditCode>
<gl-cor:postingDate
contextRef="now">2005-06-30</gl-cor:postingDate>
<gl-cor:xbrlInfo>
<gl-cor:xbrlInclude
contextRef="now">ending_balance</gl-cor:xbrlInclude>
<gl-cor:summaryReportingElement
contextRef="now">usfr-pte_StockholdersEquity</gl-cor:summaryReportingElement>
</gl-cor:xbrlInfo>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">11</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">3100</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Capital
Contribution</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">676961.30</gl-cor:amount>
<gl-cor:debitCreditCode
contextRef="now">C</gl-cor:debitCreditCode>
<gl-cor:postingDate
contextRef="now">2005-06-01</gl-cor:postingDate>
<gl-cor:xbrlInfo>
<gl-cor:xbrlInclude
contextRef="now">beginning_balance</gl-cor:xbrlInclude>
<gl-cor:summaryReportingElement
contextRef="now">usfr-pte_OtherChangesStockholdersEquity</gl-cor:summaryReportingElement>
</gl-cor:xbrlInfo>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">12</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">3100</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Capital
Contribution</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">676961.30</gl-cor:amount>
<gl-cor:debitCreditCode
contextRef="now">C</gl-cor:debitCreditCode>
<gl-cor:postingDate
contextRef="now">2005-06-30</gl-cor:postingDate>
<gl-cor:xbrlInfo>
<gl-cor:xbrlInclude
contextRef="now">ending_balance</gl-cor:xbrlInclude>
<gl-cor:summaryReportingElement
contextRef="now">usfr-pte_OtherChangesStockholdersEquity</gl-cor:summaryReportingElement>
</gl-cor:xbrlInfo>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">13</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">3200</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Capital
Distribution</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">490000</gl-cor:amount>
<gl-cor:debitCreditCode
contextRef="now">D</gl-cor:debitCreditCode>
<gl-cor:postingDate
contextRef="now">2005-06-01</gl-cor:postingDate>
<gl-cor:xbrlInfo>
<gl-cor:xbrlInclude
contextRef="now">beginning_balance</gl-cor:xbrlInclude>
<gl-cor:summaryReportingElement
contextRef="now">usfr-pte_OtherChangesStockholdersEquity</gl-cor:summaryReportingElement>
</gl-cor:xbrlInfo>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">14</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">3200</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Capital Distribution</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">490000</gl-cor:amount>
<gl-cor:debitCreditCode
contextRef="now">D</gl-cor:debitCreditCode>
<gl-cor:postingDate
contextRef="now">2005-06-30</gl-cor:postingDate>
<gl-cor:xbrlInfo>
<gl-cor:xbrlInclude
contextRef="now">ending_balance</gl-cor:xbrlInclude>
<gl-cor:summaryReportingElement
contextRef="now">usfr-pte_OtherChangesStockholdersEquity</gl-cor:summaryReportingElement>
</gl-cor:xbrlInfo>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">15</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">3140</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Retained Earnings</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">163394.25</gl-cor:amount>
<gl-cor:debitCreditCode
contextRef="now">C</gl-cor:debitCreditCode>
<gl-cor:postingDate
contextRef="now">2005-06-01</gl-cor:postingDate>
<gl-cor:xbrlInfo>
<gl-cor:xbrlInclude
contextRef="now">beginning_balance</gl-cor:xbrlInclude>
<gl-cor:summaryReportingElement
contextRef="now">usfr-pte_RetainedEarnings</gl-cor:summaryReportingElement>
</gl-cor:xbrlInfo>
</gl-cor:entryDetail>
<gl-cor:entryDetail>
<gl-cor:lineNumber
contextRef="now">16</gl-cor:lineNumber>
<gl-cor:account>
<gl-cor:accountMainID
contextRef="now">3140</gl-cor:accountMainID>
<gl-cor:accountMainDescription
contextRef="now">Retained
Earnings</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">163394.25</gl-cor:amount>
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