`Case 1:19-cv-00859-RTH Document 122-35 Filed 08/12/24 Page 1 of 48
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`Claim Charts for U.S. Patent 10,423,708
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`Claim Charts for U.S. Patent 10,423,708
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`The following claim charts are preliminary in nature. e-Numerate reserves the right to amend and supplement these charts as discovery
`proceeds.
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`1. A non-transitory computer readable storage medium storing one or more programs, the one or more programs comprising instructions
`which, when executed by an electronic device, cause the electronic device to:
`
`generate at least one computer-readable Extensible Markup Language (XML)-compliant data document that is produced using a markup
`language that extends XML for reporting and that is not XML, Hypertext Markup Language (HTML), Extensible Style Language (XSL), nor
`Standard Generalized Markup Language (SGML), the at least one computer-readable XML-compliant data document including:
`
`
`a plurality of line items with a plurality of data values, and
`
` a
`
` plurality of computer-readable semantic tags that describe a semantic meaning of the data values, where the at least one
`computer-readable XML-compliant data document is capable of including multiple hierarchical relationships between two of the
`plurality of line items;
`
`cause a parsing of the at least one computer-readable XML-compliant data document, by causing:
`
`
`access to the at least one computer-readable XML-compliant data document, and
`
`identification of the multiple hierarchical relationships between the two line items, and at least one of the computer-readable
`semantic tags that describes the semantic meaning of at least one of the data values included in the at least one computer-readable
`XML-compliant data document;
`
`cause access to a plurality of computer-readable rules including:
`
`
`a first computer-readable rule,
`
` second computer-readable rule, and
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` third computer-readable rule;
`
` a
`
` a
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`cause processing of the at least one computer-readable XML-compliant data document, by causing:
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`Claim Charts for U.S. Patent 10,423,708
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`identification of at least a subset of the computer-readable rules including at least one of:
`
`
`the first computer-readable rule,
`
`the second computer-readable rule, or
`
`the third computer-readable rule; and
`
`processing of at least a portion of the data values of at least a portion of the plurality of line items of the at least one computer-
`readable XML-compliant data document, utilizing the at least subset of the computer-readable rules, and at least a portion of the
`computer-readable semantic tags of the at least one computer-readable XML-compliant data document;
`
`cause display of a result of a validation of the at least one computer-readable XML-compliant data document; and
`
`cause output of a report, by causing:
`
`
`identification of the at least one computer-readable semantic tag that describes the semantic meaning of the at least one data
`value included in the at least one computer-readable XML-compliant data document, and
`
`access to data from one or more sources to represent the at least one data value in the report.
`
`
`10. A method, comprising:
`
`
`at an electronic device:
`
`generating at least one computer-readable Extensible Markup Language (XML)-compliant data document that is produced using a
`markup language that extends XML for reporting and that is not XML, Hypertext Markup Language (HTML), Extensible Style Language (XSL),
`nor Standard Generalized Markup Language (SGML), the at least one computer-readable XML-compliant data document including:
`
`
`a plurality of line items with a plurality of data values, and
`
` a
`
` plurality of computer-readable semantic tags that describe a semantic meaning of the data values, where the at least one
`computer-readable XML-compliant data document is capable of including multiple hierarchical relationships between two of the
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`Case 1:19-cv-00859-RTH Document 122-35 Filed 08/12/24 Page 4 of 48
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`Claim Charts for U.S. Patent 10,423,708
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`plurality of line items;
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`causing a parsing of the at least one computer-readable XML-compliant data document, by causing:
`
`
`access to the at least one computer-readable XML-compliant data document, and
`
`identification of the multiple hierarchical relationships between the two line items, and at least one of the computer-readable
`semantic tags that describes the semantic meaning of at least one of the data values included in the at least one computer-readable
`XML-compliant data document;
`
`causing an access to a plurality of computer-readable rules including:
`
`
`a first computer-readable rule,
`
`
`causing processing of the at least one computer-readable XML-compliant data document, by causing:
`
`
`identification of at least a subset of the computer-readable rules including at least one of:
`
`
`the first computer-readable rule,
`
`the second computer-readable rule, or
`
`the third computer-readable rule; and
`
`
`processing of at least a portion of the data values of at least a portion of the plurality of line items of the at least one computer-
`readable XML-compliant data document, utilizing the at least subset of the computer-readable rules, and at least a portion of the
`computer-readable semantic tags of the at least one computer-readable XML-compliant data document;
`
`causing display of a result of a validation of the at least one computer-readable XML-compliant data document; and
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` second computer-readable rule, and
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` third computer-readable rule;
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` a
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` a
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`Claim Charts for U.S. Patent 10,423,708
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`causing output of a report, by causing:
`
`
`identification of the at least one computer-readable semantic tag that describes the semantic meaning of the at least one data
`value included in the at least one computer-readable XML-compliant data document, and
`
`access to data from one or more sources to represent the at least one data value in the report.
`
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`17. A method, comprising:
`
`
`at an electronic device:
`
`generating at least one computer-readable Extensible Markup Language (XML)-compliant data document that is produced using
`eXtensible Business Reporting Language (XBRL), the at least one computer-readable XML-compliant data document including:
`
`
`a plurality of line items with a plurality of data values, and
`
` a
`
` plurality of computer-readable semantic tags that describe a semantic meaning of the data values, where the at least one
`computer-readable XML-compliant data document is capable of including multiple hierarchical relationships between two of the
`plurality of line items;
`
`causing a parsing of the at least one computer-readable XML-compliant data document, by causing:
`
`
`access to the at least one computer-readable XML-compliant data document, and
`
`identification of the multiple hierarchical relationships between the two line items, and at least one of the computer-readable
`semantic tags that describes the semantic meaning of at least one of the data values included in the at least one computer-readable
`XML-compliant data document;
`
`causing an access to a plurality of computer-readable rules including:
`
`
`a first computer-readable rule,
`
` second computer-readable rule, and
`
` a
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`Claim Charts for U.S. Patent 10,423,708
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`a third computer-readable rule;
`
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`causing processing of the at least one computer-readable XML-compliant data document, by causing:
`
`
`identification of at least a subset of the computer-readable rules including at least one of:
`
`
`the first computer-readable rule,
`
`the second computer-readable rule, or
`
`the third computer-readable rule; and
`
`
`processing of at least a portion of the data values of at least a portion of the plurality of line items of the at least one computer-
`readable XML-compliant data document, utilizing the at least subset of the computer-readable rules, and at least a portion of the
`computer-readable semantic tags of the at least one computer-readable XML-compliant data document;
`
`causing display of a result of a validation of the at least one computer-readable XML-compliant data document; and
`
`causing output of a report, by causing:
`
`
`identification of the at least one computer-readable semantic tag that describes the semantic meaning of the at least one data
`value included in the at least one computer-readable XML-compliant data document, and
`
`access to data from one or more sources to represent the at least one data value in the report.
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`Case 1:19-cv-00859-RTH Document 122-35 Filed 08/12/24 Page 7 of 48
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`Claim Charts for U.S. Patent 10,423,708
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`
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`Claim 1 Elements
`A non-transitory computer
`readable storage medium
`storing one or more programs,
`the one or more programs
`comprising instructions which,
`when executed by an electronic
`device, cause the electronic
`device to:
`
`Applicability
`Users of an XBRL validator use a non-transitory computer readable storage medium storing one
`or more programs, the one or more programs comprising instructions which, when executed by
`an electronic device, cause the electronic device to.
`
`Note: Any entity using XBRL on an official basis requires use of an XBRL validator to ensure that
`an XBRL document complies with relevant rules set forth by the XBRL standard.
`
`Upon information and belief, the Federal Energy Regulatory Commission (FERC) and/or
`Department of Energy (DOE) validate XBRL filings made to those organizations and infringe
`at least claims 1, 10 and 17 of the ‘708 patent in violation of 35 U.S.C. § 271(a) by using
`the patented invention to, inter alia, process multiple XBRL-compliant filings. See pertinent
`excerpt(s) below illustrating applicability to the FERC/DOE Taxonomy Architecture, for
`example: https://xbrl.us/home/filers/ferc-reporting/tools/.
`
`“The FERC Taxonomy Architecture follows rules defined by XBRL International
`specifications and best practices established by XBRL US domain steering committee.
`Adherence to these recommendations ensures that taxonomies using the Architecture are
`fully XBRL 2.1 compliant.”
`
`“Rendering Templates
`
`Because the data collected by FERC has been historically forms based, the taxonomy
`structure reflects the structure of the Forms. The taxonomy includes html templates for each
`schedule that can be processed with an XBRL instance file and taxonomy entry point to
`render a representation of the form. The templates will render an XHTML version of the
`instance in an inline XBRL format. The rendering templates are defined as labels in the
`taxonomy and are defined as labels of the Schedule abstract element that is at the
`presentation root of every schedule.
`
`Validations
`The taxonomy includes validations to ensure the quality of data submitted. The validations
`are grouped by form and schedule, with sets of validations that are applicable to a given
`
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`Claim Charts for U.S. Patent 10,423,708
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`form. Validations defined for one schedule will also run on other schedules where the data
`is the same. All validations are expressed using the XULE syntax.”
`
`“3.9 Validations
`
`The taxonomy includes validations represented as rules. A filing should validate against
`these rules to be successfully filed. Each form has a set of validation rules applicable to it.
`In addition, there are validation rules that apply to all forms. These are organized so that
`validation rules do not need to be duplicated by the taxonomy manager.
`
`The validation rules are expressed as XULE rules and are maintained by the taxonomy
`author.”
`
`“5 Form Rendering
`
`5.1 Overview
`
`When an XBRL filing is made to the FERC one of the functions that needs to be performed
`is to create a human readable version of the XBRL instance that looks like a traditional
`form. The following figure shows the process flow of a filing and where form rendering
`occurs:
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`...
`The technology used to render the forms relies on the XULE language to express how data
`from the taxonomy and the instance should be meshed together to create a rendering of
`the form.
`
`The resulting form is rendered in an xhtml format as an inline XBRL document. This makes
`the FERC filing program similar to programs adopted by the US Securities and Exchange
`Commission (SEC) and other global regulators. It also has the advantage that many of the
`FERC filers will be familiar with this approach as they already file in inline XBRL to the SEC.
`
`Because the document is in an xhtml format, formatted text can be included in the filing in
`an xhtml and will be rendered consistently.“
`https://www.ferc.gov/sites/default/files/2020-05/FERC_Taxonomy_Guide.pdf
`
`Users of an XBRL validator generate at least one computer-readable Extensible Markup Language
`(XML)-compliant data document that is produced using a markup language that extends XML for
`reporting and that is not XML, Hypertext Markup Language (HTML), Extensible Style Language
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`Page 9
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`generate at least one computer-
`readable Extensible Markup
`Language (XML)-compliant data
`
`
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`
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`Case 1:19-cv-00859-RTH Document 122-35 Filed 08/12/24 Page 10 of 48
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`Claim Charts for U.S. Patent 10,423,708
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`(XSL), nor Standard Generalized Markup Language (SGML), the at least one computer-readable
`XML-compliant data document including: a plurality of line items with a plurality of data values,
`and a plurality of computer-readable semantic tags that describe a semantic meaning of the data
`values, where the at least one computer-readable XML-compliant data document is capable of
`including multiple hierarchical relationships between two of the plurality of line items. See
`excerpt(s) below, for example (emphasis added):
`
`Note: As set forth below, XBRL documents are required by the XBRL standard to be XML-
`compliant and include a plurality of line items with a plurality of data values, and a plurality of
`computer-readable semantic tags.
`
`“In XBRL terminology, a concept is a definition of a reporting term. Concepts manifest as XML
`
`Schema [SCHEMA‑1] element definitions. In the taxonomy schema a concept is given a concrete
`
`name and a type. The type defines the kind of data types allowed for facts measured according
`to the concept definition. For example, a “cash” concept would typically have a monetary type.
`This declares that when cash is reported, its value will be monetary. In contrast, a
`“accountingPoliciesNote” concept would typically have a string type so that, when the
`“accountingPoliciesNote” is reported in an XBRL instance, its value would be interpreted as a
`string of characters. Additional constraints on how concepts can be used are documented by
`
`additional XBRL attributes on the XML Schema [SCHEMA‑1] element definitions that correspond
`
`to the concepts…The linkbases in a taxonomy further document the meaning of the concepts by
`expressing relationships between concepts (inter-concept relationships) and by relating concepts
`to their documentation.”
`http://www.xbrl.org/Specification/xbrl-recommendation-2003-12-31+corrected-errata-2012-01-
`25.htm#_Toc202578211
`
`“The core XBRL specifications (see XBRL Essentials) define validation constraints which XBRL
`processors must impose on all XBRL reports. These enforce not only basic syntactical checks, but
`also ensure that the reports comply with the definitions in the taxonomy.”
`http://specifications.xbrl.org/validation.html
`
`Note: As set forth below, XBRL documents are required by the XBRL standard to be XML-
`compliant and be capable of including multiple hierarchical relationships between two line items.
`
`
`document that is produced using
`a markup language that extends
`XML for reporting and that is not
`XML, Hypertext Markup
`Language (HTML), Extensible
`Style Language (XSL), nor
`Standard Generalized Markup
`Language (SGML), the at least
`one computer-readable XML-
`compliant data document
`including:
`
` a
`
` plurality of line items with a
`plurality of data values, and
`
` a
`
` plurality of computer-readable
`semantic tags that describe a
`semantic meaning of the data
`values, where the at least one
`computer-readable XML-
`compliant data document is
`capable of including multiple
`hierarchical relationships
`between two of the plurality of
`line items;
`
`
`
`
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`http://www.exkss.com/devel/huHU/tankonyv/attachments/XBRL_For_Dummies.pdf
`
`“From a technical perspective, XBRL implements XML, but also encapsulates other WC3
`standards to enable features important to business reporting—like multiple relationships (both
`hierarchical and non-hierarchical) and extensibility—that are not available in native XML. The
`XBRL specification defines how to create documents containing your data in well-formed XML
`(called instance documents) and how to create files containing relevant business terminology,
`their meanings, their data types, relationships among terms, and the rules/formulas they must
`follow (called taxonomies).”
`http://www.xbrl.org/bpboarddocs/xbrlorcustomizedxml.pdf
`
`Users of an XBRL validator cause a parsing of the at least one computer-readable XML-compliant
`data document, by causing: access to the at least one computer-readable XML-compliant data
`document, and identification of the multiple hierarchical relationships between the two line
`items, and at least one of the computer-readable semantic tags that describes the semantic
`meaning of at least one of the data values included in the at least one computer-readable XML-
`compliant data document;. See excerpt(s) below, for example (emphasis added):
`
`
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`cause a parsing of the at least
`one computer-readable XML-
`compliant data document, by
`causing:
`
`access to the at least one
`computer-readable XML-
`compliant data document, and
`
`identification of the multiple
`hierarchical relationships
`
`
`
`
`
`
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`Case 1:19-cv-00859-RTH Document 122-35 Filed 08/12/24 Page 12 of 48
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`Claim Charts for U.S. Patent 10,423,708
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`http://www.exkss.com/devel/huHU/tankonyv/attachments/XBRL_For_Dummies.pdf
`
`“XBRL can express multiple hierarchies of explicit relations. Because XBRL separates concept and
`relation definitions, you can define more than one hierarchy of such relations.”
`http://www.exkss.com/devel/huHU/tankonyv/attachments/XBRL_For_Dummies.pdf
`
`
`Users of an XBRL validator cause access to a plurality of computer-readable rules including:
`a first computer-readable rule, a second computer-readable rule, and a third computer-readable
`rule. See excerpt(s) below, for example (emphasis added):
`
`Note: As set forth below, a computer-readable datatype rule is required for validation of a type
`of data values.
`
`“The core XBRL specifications (see XBRL Essentials) define validation constraints which XBRL
`processors must impose on all XBRL reports. These enforce not only basic syntactical checks, but
`also ensure that the reports comply with the definitions in the taxonomy.”
`https://specifications.xbrl.org/validation.html
`
`“Datatypes
`All XBRL concept definitions are associated with a datatype that enforces basic validation of the
`format of reported values. For example, ensuring that strings are not reported against concepts
`which should take numeric values. At a technical level, XBRL reuses the XML Schema datatype
`system. The standard defines a wide range of base datatypes, but the Data Type Registry 1.0
`allows for the collaborative development, rapid review, publication and on-going use of
`additional specialised data constraints.”
`http://specifications.xbrl.org/validation.html
`
`Note: As set forth below, a computer-readable calculation rule is required for validation of a
`calculation involving data values.
`
`“Calculations
`Taxonomies can capture basic summation relationships between concepts which will be checked
`
`between the two line items, and
`at least one of the computer-
`readable semantic tags that
`describes the semantic meaning
`of at least one of the data
`values included in the at least
`one computer-readable XML-
`compliant data document;
`cause access to a plurality of
`computer-readable rules
`including:
`
` first computer-readable rule,
`
` a
`
` a
`
` second computer-readable
`rule, and
`
` a
`
` third computer-readable
`rule;
`
`
`
`
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`during the validation process. As the scope of calculations that can be defined in this way is
`limited, many implementations choose to use Formula for all calculation constraints.”
`http://specifications.xbrl.org/validation.html
`
`Note: As set forth below, a computer-readable unit rule is required for validation of a unit of
`data values.
`
`“Units
`The XBRL 2.1 specification requires that facts for concepts with a monetary datatype use
`particular units based on the ISO 4217 currency code standard. More general constraints
`between datatypes and units can be defined in the Units Registry 1.0.”
`http://specifications.xbrl.org/validation.html
`
`“Validation
`Data quality can be greatly enhanced through multiple layers of validation. The XBRL standard
`provides the ability to design and publish business validation rules in a standardised format.
`Basic validation semantics can be represented in XBRL taxonomies using the core specifications.
`More complex constraints can be modelled using the Formula Specifications. These validation
`rules can be applied at the time of preparation of a report, as well as by all of the recipients of
`that report.”
`http://specifications.xbrl.org/spec-group-index-formula.html
`
`“the monetary type serves as the datatype for those financial concepts in a taxonomy which
`denote units in a currency. Instance items with this type must have a unit of measure from the
`ISO 4217 namespace of currencies.”
`http://www.xbrl.org/Specification/XBRL-2.1/REC-2003-12-31/XBRL-2.1-REC-2003-12-
`31+corrected-errata-2013-02-20.html#unit
`
`
`
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`
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`cause processing of the at least
`one computer-readable XML-
`compliant data document, by
`causing:
`
`identification of at least a
`subset of the computer-
`readable rules including at
`least one of:
`
`the first computer-readable
`rule,
`
`the second computer-readable
`rule, or
`
`the third computer-readable
`rule; and
`
`processing of at least a
`portion of the data values of
`at least a portion of the
`plurality of line items of the
`at least one computer-
`readable XML-compliant data
`document, utilizing the at
`least subset of the computer-
`readable rules, and at least a
`portion of the computer-
`readable semantic tags of the
`at least one computer-
`readable XML-compliant data
`
`
`
`
`http://www.exkss.com/devel/huHU/tankonyv/attachments/XBRL_For_Dummies.pdf
`
`Users of an XBRL validator cause processing of the at least one computer-readable XML-
`compliant data document, by causing: identification of at least a subset of the computer-
`readable rules including at least one of: the first computer-readable rule, the second computer-
`readable rule, or the third computer-readable rule; and processing of at least a portion of the
`data values of at least a portion of the plurality of line items of the at least one computer-
`readable XML-compliant data document, utilizing the at least subset of the computer-readable
`rules, and at least a portion of the computer-readable semantic tags of the at least one
`computer-readable XML-compliant data document. See excerpt(s) below, for example
`(emphasis added):
`
`“The XBRL conformance suite has over 400 tests, each which an XBRL processor must "pass" an
`property interpret XBRL functionality specified in the XBRL specification.”
`http://frux.wikispaces.com/file/view/Chapter-18-Extracting.pdf
`
`“The core XBRL specifications (see XBRL Essentials) define validation constraints which XBRL
`processors must impose on all XBRL reports. These enforce not only basic syntactical checks, but
`also ensure that the reports comply with the definitions in the taxonomy.”
`http://specifications.xbrl.org/validation.html
`
`“Datatypes
`All XBRL concept definitions are associated with a datatype that enforces basic validation of the
`format of reported values. For example, ensuring that strings are not reported against concepts
`which should take numeric values. At a technical level, XBRL reuses the XML Schema datatype
`system. The standard defines a wide range of base datatypes, but the Data Type Registry 1.0
`allows for the collaborative development, rapid review, publication and on-going use of
`additional specialised data constraints.
`…
`Calculations
`Taxonomies can capture basic summation relationships between concepts which will be checked
`during the validation process. As the scope of calculations that can be defined in this way is
`limited, many implementations choose to use Formula for all calculation constraints.
`Units
`
`Page 14
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`document
`
`The XBRL 2.1 specification requires that facts for concepts with a monetary datatype use
`particular units based on the ISO 4217 currency code standard. More general constraints
`between datatypes and units can be defined in the Units Registry 1.0.”
`http://specifications.xbrl.org/validation.html
`
`
`
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`
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`
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`Page 15
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`cause display of a result of a
`validation of the at least one
`computer-readable XML-
`compliant data document; and;
`
`
`http://www.exkss.com/devel/huHU/tankonyv/attachments/XBRL_For_Dummies.pdf
`
`Users of an XBRL validator cause display of a result of a validation of the at least one computer-
`readable XML-compliant data document; and. See excerpt(s) below, for example (emphasis
`added):
`
`“The core XBRL specifications (see XBRL Essentials) define validation constraints which XBRL
`processors must impose on all XBRL reports. These enforce not only basic syntactical checks, but
`also ensure that the reports comply with the definitions in the taxonomy. The validation checks
`include:
`
`Datatypes
`All XBRL concept definitions are associated with a datatype that enforces basic validation of the
`format of reported values. For example, ensuring that strings are not reported against concepts
`which should take numeric values. At a technical level, XBRL reuses the XML Schema datatype
`system. The standard defines a wide range of base datatypes, but the Data Type Registry 1.0
`allows for the collaborative development, rapid review, publication and on-going use of
`additional specialized data constraints.
`
`Dimensions
`Taxonomies can associate dimensions with concept definitions, thereby controlling which
`dimensions may - or must - be used with particular concepts.
`Calculations
`Taxonomies can capture basic summation relationships between concepts which will be checked
`during the validation process. As the scope of calculations that can be defined in this way is
`limited, many implementations choose to use Formula for all calculation constraints.
`Units
`
`
`
`
`
`Page 17
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`
`
`
`Case 1:19-cv-00859-RTH Document 122-35 Filed 08/12/24 Page 18 of 48
`
`Claim Charts for U.S. Patent 10,423,708
`
`The XBRL 2.1 specification requires that facts for concepts with a monetary datatype use
`particular units based on the ISO 4217 currency code standard. More general constraints
`between datatypes and units can be defined in the Units Registry 1.0.”
`https://specifications.xbrl.org/validation.html
`
`“XML validation: Without a valid document in XML, validation is a nonstarter. Business users
`should be able to take this level of validation for granted and never have to deal with it. All XBRL
`processors do XML validation under the hood.
`
`XML Schema validation: An XML document can be valid or well-formed XML, but it may not be
`structured correctly. That structure is what XML Schema validation provides. An XML parser
`generally performs XML Schema validation. The parser makes sure that the elements comply
`with the content model of an XML schema. It also ensures that the data types are correct. Most
`XML languages provide validation only to the extent of an XML schema. XBRL has a number of
`XML schemas that indicate how the XML syntax used by XBRL must be constructed, but XBRL
`goes far beyond XML Schema validation
`
`XBRL syntax validation: Like XML and XML Schema, the XBRL syntax needs to be correct so that
`any XBRL processor can correctly interpret the XBRL taxonomy and/or XBRL instance (not just the
`
`XBRL processor used to create them). XML processors catch some types of errors; XML Schema
`validation detects other types of errors. The XBRL Specification conformance suite has, however,
`more than 400 additional tests that are requirements on XBRL syntax, but XML or XML Schema
`validation can’t detect the errors. XBRL processors detect these types of syntax errors. Again,
`similar to XML validation and XML Schema validation, business users should be able to take this
`level of validation for granted and never have to deal with this level of validation. This
`classification also includes validation related to any XBRL modules utilized.”
`http://www.exkss.com/devel/huHU/tankonyv/attachments/XBRL_For_Dummies.pdf
`
`Users of an XBRL validator cause output of a report, by causing: identification of the at least one
`computer-readable semantic tag that describes the semantic meaning of the at least one data
`value included in the at least one computer-readable XML-compliant data document, and access
`to data from one or more sources to represent the at least one data value in the report. See
`excerpt(s) below, for example (emphasis added):
`
`Page 18
`
`cause output of a report, by
`causing:
`
`identification of the at least
`one computer-readable
`
`
`
`
`
`
`
`Case 1:19-cv-00859-RTH Document 122-35 Filed 08/12/24 Page 19 of 48
`
`Claim Charts for U.S. Patent 10,423,708
`
`
`“Simply put, XBRL is a language that lets you build what you probably typically think of as a
`report. This report is a physical document, just like other documents you’re familiar with: a word-
`processing document, a spreadsheet, or maybe a PDF file. Like these reports, XBRL also has a
`document. The XBRL document, also called an XBRL instance, is built in the form of an electronic
`file and contains business information.
`http://www.exkss.com/devel/huHU/tankonyv/attachments/XBRL_For_Dummies.pdf
`
`“An XBRL instance has four main parts:
`
` ✓
`
` Values: The values are the text (individual values or entire narratives) and numbers in the
`report, the business information. Generally, the text and numbers come from some sort of
`business system, such as an ERP system or a spreadsheet. For example, a value would be a
`number like “5347” or text, such as “Inventory consists of finished goods and workin-progress”
`or even a paragraph or so of narratives.
`
` ✓
`
`semantic tag that describes
`the semantic meaning of the
`at least one data value
`included in the at least one
`computer-readable XML-
`compliant data document,
`and
`
`access to data from one or
`more sources to represent the
`at least one data value in the
`report
`
`
`
`
`
`Page 19
`
` Context: The context explains important information about the values. You need to
`understand what entity the value relates to, what period the values relate to, and if the values
`are actual, budgeted, and so on. For example, you want to be able to say that the information
`relates to your company and not some other company, and that the period is for 2009, not 2008.
`
` ✓
`
` Concepts: By concepts, we mean technical representations of business terms. For example,
`“Net Income (Loss)” and “Sales, Net” from Figure 1-2 are