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`EXHIBIT F
`EXHIBIT F
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`Extensible Business Reporting Language (XBRL)
`Specification
`2000-07-31
`
`
`
`Editors:
`Walter Hamscher, eSprocket.com, formerly of PricewaterhouseCoopers LLP
`David Vun Kannon, KPMG Consulting Inc.
`
`
`XBRL.org
`Specification Group
`Chair:
`David Vun Kannon, KPMG Consulting Inc.
`
`This version:
`http://www.xbrl.org/tr/2000-07-31/xbrl-2000-07-31.doc (in Word)
`http://www.xbrl.org/tr/2000-07-31/xbrl-2000-07-31.pdf (in PDF)
`with separate provision of the DTD and Schema described herein. All components, along with non-
`normative samples and certain auxiliary DTDs are available in a single Zip format archive.
`
`Copyright ©2000 xbrl.org® All Rights Reserved. XBRL liability, trademark, document use and software
`licensing rules apply.
`Abstract
`XBRL is the specification for the eXtensible Business Reporting Language. XBRL allows software
`vendors, programmers and end users who adopt it as a specification to enhance the creation, exchange, and
`comparison of business reporting information. Business reporting includes, but is not limited to, financial
`statements, financial information, non-financial information and regulatory filings such as annual and
`quarterly financial statements.
`This document defines XML elements and attributes that can be used to express information used in the
`creation, exchange and comparison tasks of financial reporting. XBRL consists of a core language of XML
`elements and attributes used in document instances as well as a language used to define new elements and
`taxonomies of elements referred to in document instances.
`Acknowledgements
`This specification could not have been written without the contribution of many people. The participants in
`the XBRL Specification Working Group, public commentators, and personal advisors have all played a
`significant role. Walter Hamscher, though no longer active in the shaping of the specification and this
`document, provided key insights and perspective.
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`Status of this document
`Table of contents
`
`1
`
`Extensible Business Reporting Language (XBRL) Specification 1
`2000-07-31 1
`Abstract 1
`Acknowledgements 1
`Status of this document 2
`Table of contents 2
`Introduction 3
`1.1 Documentation Conventions 3
`1.2
`Purpose 4
`1.3
`Relationship to Other Work 5
`1.4
`Terminology 5
`2 XBRL Framework 5
`
`3
`
`Syntax of Instance Documents 7
`3.1
`id 7
`3.2
`period 7
`3.3
`entity 8
`3.4
`type 8
`3.5
`schemaLocation 9
`3.6
`unit 10
`3.7
`scaleFactor 10
`3.8
`precision 10
`3.9
`decimalPattern 10
`3.10
`formatName 11
`3.11 The item element 12
`3.12 The label element 13
`3.13 The group element 13
`3.14 Document Types 15
`3.15 Additional attributes (Non-Normative) 15
`3.16 #IMPLIED resolution 16
`3.17 Design Rationale (Non-normative) 16
`3.17.1 Order independence 16
`3.17.2 Use of Attributes 17
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`4
`
`5
`
`6
`
`Syntax of Taxonomies 17
`4.1
`The monetary and shares datatypes 18
`4.2
`element 18
`4.3
`rollup 19
`4.3.1
`to 19
`4.3.2
`weight 19
`4.3.3
`order 19
`4.4
`label 20
`4.5
`reference 20
`4.5.1
`name 21
`4.5.2
`number 21
`4.5.3
`chapter 21
`4.5.4
`paragraph 21
`4.5.5
`subparagraph 21
`4.6 Design Rationale (Non-normative) 21
`Semantics of Instance Documents 21
`5.1
`Processing by consuming applications 22
`5.2
`Validation 22
`5.3
`The Parent-Child relationship 23
`5.4 Data Integrity and Confidentiality 24
`Semantics of Taxonomies 24
`
`7 References (Non-normative) 26
`
`8 Change Log 26
`
` 1
`
`Introduction
`
`XBRL is the specification for the eXtensible Business Reporting Language. XBRL allows software
`vendors, programmers and end users who adopt it as a specification to enhance the creation, exchange, and
`comparison of business reporting information. Business reporting includes, but is not limited to, financial
`statements, financial information, non-financial information and regulatory filings such as annual and
`quarterly financial statements.
`This document defines XML elements and attributes that can be used to express information used in the
`creation, exchange and comparison tasks of financial reporting. XBRL consists of a core language of XML
`elements and attributes used in document instances as well as a language used to define new elements and
`taxonomies of elements referred to in document instances.
`
`1.1 Documentation Conventions
`This document will eventually be produced using an [XML] DTD and an [XSLT] stylesheet.
`The following highlighting is used to present technical material in this document:
`XML Declarations
`
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`
`
`The following highlighting is used for non-normative commentary in this document:
`Example
`A non-normative example illustrating use of the XBRL language, or a related instance.
`<schema name="http://www.muzmo.com/XMLSchema/1.0/mySchema" >
`And an explanation of the example.
`
`NOTE: General comments directed to all readers.
`
`1.2 Purpose
`The XBRL specification is meant to maximize benefits to all stakeholders that use it. The specification is
`intended to benefit three categories of users: financial information preparers, intermediaries in the
`preparation and distribution process, and users of financial information. There is also a fourth category of
`beneficiary, the vendors who supply software and services to one or more of these three types of user. The
`overall intention is to balance the needs of these groups creating a product that provides benefits to all
`groups.
`The needs of end users of financial information will generally have precedence over other needs when it is
`necessary to make specification design decisions that may be perceived as benefiting one community at the
`possible expense of another.
`XBRL is intended to improve the financial statement product. It should only comply with, not change or
`set new, accounting standards. However, XBRL should facilitate possible changes in financial reporting
`over the long term.
`XBRL will provide users with a standard format in which to prepare financial reports that can be
`subsequently presented in a variety of ways. XBRL will provide users with a standard format in which
`financial information can be exchanged between different software applications. XBRL will permit the
`automated, efficient and reliable extraction of financial information by software applications. XBRL will
`facilitate the automated comparison of financial information, accounting policies, notes to financial
`statements between companies, and other items which users may wish make comparisons that today are
`performed manually.
`XBRL should facilitate "drill down" to detailed information, authoritative literature, audit and accounting
`working papers. XBRL should include specifications for as much information about the reporting entity as
`may be relevant and useful to the process of financial and business reporting and the interpretation of the
`information.
`XBRL should support international accounting standards and languages other than the American dialect of
`English.
`XBRL should be extensible by any adopter to increase its breadth of applicability, and its design should
`encourage reuse via incremental extensions. XBRL should specify the format of information that would be
`reasonably expected in an electronic format for securities filings by public entities. XBRL should facilitate
`business reporting in the long term, and should not be limited to financial and accounting reporting.
`XBRL focuses on the genuine information needs of the user and adheres to the spirit of reporting standards
`that deprecate the use of bold, italics, and other stylistic techniques that may be used to distract from the
`true and fair presentation of financial results. Therefore, there is no functional requirement that XBRL
`documents need to support any particular text formatting conventions.
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`1.3 Relationship to Other Work
`XBRL uses several World Wide Web consortium (w3c) recommendations, XML 1.0, XML Namespaces,
`and refers directly to XSL. It also relies extensively on the latest working draft of XML Schema.
`Discussions have taken place with other bodies issuing XML specifications in the financial arena, including
`OAG (Open Applications Group), OMG (Object Management Group), FpML (Financial Products Markup
`Language), finXML (Financial XML), OFX/IFX (Open Financial Exchange) and ebXML (e-Business
`XML). The scope of XBRL includes financial reporting and contemplates extensive detail in the
`representation and use of accounting conventions, which distinguishes it from these other efforts. Also, the
`design of XBRL is deliberately drawn so as to allow the embedding of isolated XBRL items into other
`XML documents, which is key to future interoperability with other specifications.
`
`taxonomy
`
`entity
`
`group
`
`period
`
`element
`
`instance
`
`1.4 Terminology
`The terminology used in XBRL frequently overlaps with terminology from other fields, and the following
`short list is provided to reduce the possibility of ambiguity and confusion.
`item
`A fact reported within a given period of time about a given business entity. Corresponds to
`an XML element "item" in XBRL.
`An XML Schema that defines new elements each corresponding to a concept that can be
`referenced in XBRL documents. XBRL taxonomies can be regarded as extensions of XML
`Schema.
`A business entity, the subject of XBRL items. Where the XML/SGML concept of syntactic
`"entity" is meant, this will be pointed out.
`Text containing a collection of items that concern one or more entities during one or more
`time periods.
`An instant or a duration of time. In business reporting, financial numbers and other facts are
`reported "as of" an instant or for a period of a certain duration. Items that report on instants
`and durations are both common.
`An XML element, but also a fact or piece of information described by this taxonomy. For
`example, the element with the name nonCurrentAssets.propertyPlantAndEquipmentNet is
`an element.
`An XML document containing XBRL elements that together constitute one or more
`statements. The financial statements of IBM, expressed in XBRL, would be an instance. So
`would an HTML file that had various XBRL items embedded in it.
`Conforming documents and consuming applications are permitted to but need not behave as
`described.
`Conforming documents and consuming applications are required to behave as described;
`otherwise they are in error.
`A violation of the rules of this specification; results are undefined. Conforming software
`may detect and report an error and may recover from it.
`An error which a consuming application must detect and report. After encountering a fatal
`error, the application may continue processing the data to search for further errors and may
`report such errors. In order to support correction of errors, the processor may make
`unprocessed data from the document (with intermingled character data and markup)
`available to the application. Once a fatal error is detected, however, the processor must not
`continue normal processing (i.e., it must not continue to pass character data and information
`about the document's contents to the application in the normal way).
`Conforming software may or must (depending on the modal verb in the sentence) behave as
`described; if it does, it must provide users a means to enable or disable the behavior
`
`may
`
`must
`
`error
`
`fatal error
`
`at user
`option
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`described.
`
`2 XBRL Framework
`The main ideas in the XBRL conceptual framework are items, groups, elements, and taxonomies. This
`section bears careful reading, since these terms are used in a precise way within XBRL.
`Items. In the XBRL framework, the most fundamental concept is that of the item. An item is meant to
`correspond to a fact
`often but not necessarily a numeric fact
` that is being reported with respect to a
`given period of time about a given business entity. For example, the fact that the company whose ticker
`symbol is SAMP reported revenues of $7m for the year 1998 is an item. This is an example of a numeric
`item. An example of a non-numeric item would be a paragraph of text describing the principles of
`consolidation used to combine reports from the subsidiaries of SAMP. Although the latter is not numeric,
`this is nevertheless a fact being reported with respect to a given period of time (1998) about a given
`business entity (SAMP).
`XBRL defines a syntax in which many different kinds of facts can be represented and their context defined
`in such a way so that software applications can efficiently and reliably find, extract, and interpret relevant
`items in their appropriate context.
`Tuples. It is often the case that facts must be joined together to be understood. A tuple, like a row
`in a table, is a grouping of facts. For instance, the name, age and compensation of a director of a
`company must be grouped together to be correctly understood.
`Groups. In XBRL, a group is a set of related items that can appear in any order and that in fact can be
`interspersed among other text and elements in any XML document. There is, therefore, no "XBRL
`document type" as such. It is possible in principle to embed an XBRL item in any document, such as a
`press release that is otherwise formatted in HTML. The intention of XBRL instance documents is just the
`transmission of some set of financial facts. There is no constraint on how much or how little they contain.
`A single item can be a valid XBRL document, for example when the information being conveyed is limited
`to, for example, what Cost of Goods Sold was last quarter. An XBRL document can be a database dump. It
`can be anything in between. This provides a great deal of flexibility and is meant specifically to achieve
`the goals of allowing XBRL to be reused within other specifications and for application software to be able
`to most easily extract financial data from otherwise arbitrarily formatted documents. It is expected that for
`most uses of XBRL, many instance documents will be created that consist almost exclusively of items.
`Elements and Taxonomies. An equally important part of the XBRL framework is the concept of an
`element and its relationships to other elements within a taxonomy. In XBRL, the notion of a taxonomy
`element corresponds exactly to the notion of an element within an XML Schema [SCHEMA-1].
`An important taxonomy for the purposes of the current specification is the particular taxonomy consisting
`of elements that correspond to well defined concepts within the US Generally Accepted Accounting
`Principles (GAAP) when those principles are applied to Commercial and Industrial (C&I) companies. For
`example, the concepts of "Accounts Receivable Trade, Gross", "Allowance for Doubtful Accounts", and
`"Accounts Receivable Trade, Net" are different parts of that particular taxonomy.
`Although any given item can only refer to one taxonomy, within any given XML document any number of
`XBRL items can refer to any number of taxonomies, and taxonomies can be composed together to extend
`other taxonomies. Although the current release of the XBRL specification provides a particular taxonomy
`as an exemplar, any given XML document may refer to a taxonomy that defines additional terms and
`relationships.
`Suppose, for example, that a significant portion of expenses is (in a hospital, for example) "physician
`salaries". Because that term does not exist in the Financial Reporting for Commercial and Industrial
`Companies, US GAAP taxonomy as such, a new (small) taxonomy would be defined which defined the
`term "physician salaries" and referred to the US GAAP taxonomy so as to relate this to the concept of
`"expenses" that already exists there.
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`3 Syntax of Instance Documents
`The syntax chosen for XBRL instance documents corresponds to a recommended syntax for serializing
`graphs of data in XML [CANONICAL]. XBRL uses this canonical syntax to exploit the features of XML
`attributes, specifically their order independence, irredundancy, ability to accommodate enumerated types,
`and the ability to have default (#IMPLIED) values. In XBRL there are relatively few XML elements, but
`there is a rich set of attributes that are applicable to most elements.
`The core syntax for statements is defined using an XML DTD. The elements defined there are the item,
`label, and group. The item and group elements have the same set of attributes, which are in some sense the
`more important part of the XBRL vocabulary. The set of attributes is defined as follows.
`<!ENTITY % att_AttributeHolder "
` id IDREF #IMPLIED
` period CDATA #IMPLIED
` schemaLocation CDATA #IMPLIED
` scaleFactor CDATA #IMPLIED
` precision CDATA #IMPLIED
` type CDATA #IMPLIED
` unit CDATA #IMPLIED
` entity CDATA #IMPLIED
` decimalPattern CDATA #IMPLIED
` formatName CDATA #IMPLIED
`">
`Each attribute is described separately below.
`
`id
`3.1
`This attribute is not required. The content must start with an alpha character. The id attribute can be used
`to attach a unique identifier to any element.
`Examples:
`C2424
`
`3.2 period
`Every item applies to a particular instant or duration. This attribute uses the ISO 8601 date representation.
`A duration is a pair of dates separated by a solidus (/). See http://www.iso.ch/markete/8601.pdf for
`authoritative definitions; see http://www.w3.org/TR/NOTE-datetime for a summary.
`Example
`Meaning
`1999
`The calendar year 1999
`P1Y/1999-05-31
`The full year ended 31 May 1999.
`P3M/1999-05-31
`The quarter ended 31 May 1999.
`2000-04
`The month of April 2000
`1999-05-31
`The day 31 May 1999
`P3M/2000-03-25
`The three months ended 25 March 2000.
`2000-04-01/P91D
`The thirteen weeks beginning 1 April 2000.
`1999-12-29/2000-03-27 From December 29, 1999 through March 27, 2000.
`2000-01/2000-03
`The first three months (first quarter) of 2000.
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`Note: At http://www.w3.org/TR/xmlschema-2#timeDuration, XML Schema defines a timeDuration type.
`We have chosen not to follow their lead, but rather to retain a single concept of "period" and not to factor
`the period attribute into different attributes like "startDate" "endDate" and/or "duration" and thereby get
`(e.g.) duration="P13W" end="2000-04-01" to mean "the thirteen weeks ended 1 April 2000."
`
`When dealing with financial information, all of the items can generally be categorized as "as of" or "point
`in time" measures, such as Assets, Cash, Liabilities; or are "for the period ended" measures of aggregate
`activity during a defined period, such as Revenues and Expenses.
`
`Since any date by itself can be interpreted as a period (e.g., "1999-04" refers to all the days in the entire
`month of April) this leads to some subtleties. If a financial report has its year end on April 30th 1999, a
`producing application that indicates only that the period is "1999" is conveying incorrect information to
`consuming applications; it should specify at least the period "P1Y/1999-04" which means "one year, whose
`end coincides with the end of April".
`
`Robust consuming applications will not assume that the duration of an item is related to the date specified,
`in other words, just because period="2001-05" it does not mean that it is referring to a one-month period.
`Instead, an explicit duration should be expected when the semantics of the item warrant.
`
`The period attribute is unique among XBRL item attributes in that it specifies a particular system of
`specifying dates, times and durations, rather than providing a framework (via Qnames) for specifying a
`system and a value within that system.
`
`3.3 entity
`An entity specifies a system for identifying business entities and a particular identifier within that system.
`A business entity does not have to be a full corporate entity; it could be a subsidiary, a division, even an
`individual: any reporting unit for which there is a financial statement. The entity is a QName so as to
`provide a framework for referencing naming authorities. It does not imply that the XBRL.org is a naming
`authority for business entities.
`Example
`Meaning
`SAMP
`Some entity known only as SAMP within the default namespace.
`NASDAQ:SAMP
`The company with NASDAQ ticker symbol SAMP.
`DUNS:0236503276
`The company or subsidiary with DUNS number 0236503276.
`CUSIP:41009876AB
`The entity with CUSIP number 41009876AB (e.g. a mutual fund).
`URI:www.w3c.org
`The non profit organization owning the URI www.w3c.org.
`
`Each of the namespace prefixes in the above examples would have to be correctly declared previous to first
`use. XBRL makes no assumption about the ability of an application to resolve an identifier in any particular
`namespace that may appear as entity attribute content.
`
`type
`3.4
`The type attribute provides the name of an element within a taxonomy. Its purpose is to specify the
`financial concept relevant to this particular measurement. A convention followed in the XBRL.org US
`GAAP C&I taxonomy is that the name of a type is is a dot-separated pair of camel-case identifiers
`representing a human readable name for the concept and its parent.
`The reason for the "parent.child" naming convention is that within a taxonomy, it is necessary for an
`element name to be unique. A single name such as "NetIncome" is inadequate because it could appear at
`multiple points in a taxonomy. Adopting the (parent.child) naming convention helps, but still turns out to
`be no guarantee. An extreme solution, which was discarded early in the design, would be to use a number.
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`Example
`Meaning
`ci:currentAssets.receivablesNet
`Receivables, in the ci namespace
`ci:identifiers.entityName
`Entity Name, etc.
`ci:notesToFinancialStatements.goingConcernNote A "Going Concern" note, etc.
`
`Note that the type is a QName. The type attribute content must contain the correct namespace prefix, and
`all namespaces used in attributes must be declared in the document instance. However, it is still necessary
`to have a schemaLocation attribute to attach the namespaces to the right resources.
`
`3.5 schemaLocation
`The schemaLocation attribute is used to connect namespace URIs with actual, resolvable addresses for
`taxonomy resources.
`Note that the way that namespaces are defined in XML, there is no guarantee that a URI with which a
`namespace is associated can be dereferenced to something useful. For example, the attribute content
`xmlns:NASDAQ="http://www.nasdaq.com/XBRL/ticker" does not imply that any such URI actually
`points to any service having to do with ticker symbol lookup available at the NASDAQ web site. XML
`Schema defines the schemaLocation attribute (http://www.w3.org/TR/xmlschema-1/#xsi:schemaLocation)
`that can be used in a document to provide hints as to the physical location of schema documents to be used
`for validation. There is further discussion of this in the XML Schema Primer [SCHEMA-0]. Because this
`is exactly the purpose intended for this attribute in XBRL, the same attribute name has been used. The
`semantics of the schemaLocation attribute in XBRL are exactly the same as those of the schemaLocation
`attribute in XSchema itself.
`The content of the schemaLocation attribute is one or more pairs of space delimited strings. The first
`member of each pair is a namespace URI, the second is a resolvable address which points to a resource. A
`single schemaLocation attribute can contain several pairs, so it is possible to have only one instance of the
`schemaLocation attribute which will handle all of the namespaces.
`Qualified names are used as the content of several attributes in the XBRL vocabulary. The schemaLocation
`attribute can be used to help resolve namespace resources for any of them. Namespaces used for XBRL
`taxonomies must resolve to valid XBRL taxonomies.
`Example
`schemaLocation=
`http://www.iasc.org/xbrl/airline/2000-07-07
`http://www.iasc.org/xbrl/airline/2000-07-07-airline.xsd
`
`schemaLocation=
`http://www.xbrl.org/us/gaap/ci/2000-07-31/us-gaap-ci-2000-
`07-31
`http://www.xbrl.org/us/gaap/ci/2000-07-31/us-gaap-ci-2000-
`07-31.xsd
`schemaLocation=
`http://www.xbrl.org/cica/canada/media/2000-06-02
`http://www.xbrl.org/cica/canada/media/2000-06-02.xsd
`
`Meaning
`A taxonomy for the
`airline industry
`conforming to IASC
`guidelines.
`The XBRL.org s US
`GAAP taxonomy for
`commercial and industrial
`companies.
`
`A Canadian Institute of
`Chartered Accountants'
`taxonomy for media
`companies.
`
`By publishing a taxonomy structure for US GAAP, XBRL.org hopes to facilitate the analysis of data from
`many sources. However, creators of XBRL data may refer to other specific authoritative sources via the
`schemaLocation attribute. Business entities, governments, software vendors, standards bodies and auditors
`can all create taxonomic resources that are publicly referencable. The voluntary extension and refinement
`
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`of published taxonomies will allow for the flexibility in reporting concepts that most users of XBRL
`require, especially in the international arena.
`
`3.6 unit
`Unit specifies the standard which is relevant to the measurement. It is expected that most measurements
`will be monetary measurements. ISO 4217 standard currency designation is required for the units attribute
`in such a case. (http://www.iso.ch/cate/d23132.html) Pure numbers and counts of people, shares and the
`like can be specified as quantities. Enumerations (ENUM) depend on the taxonomy in force for the item's
`concept to specify the datatype of the element as an enumerated datatype, and to provide the allowable
`values.
`Unit attribute content can be a Qname or QNames connected by * and /, and grouped with (). This allows
`for the creation of composite units such as ISO4217:USD/XBRL:shares, which could be used as the unit
`for an earnings per share (EPS) item.
`Example
`Meaning
`ISO4217:GBP
`Currency, UK Pounds.
`SI:m2
`Square meters
`ISO:8601
`Date, ISO format
`US:ft2
`Square feet
`Moodys:rating
`Credit rating (an enumeration)
`USgaap:employees
`Number of employees, a concept from a
`particular taxonomy
`
`Since unit uses Qualified Names, the prefixes in the above examples must have been previously defined in
`namespace declarations.
`
`3.7 scaleFactor
`An integer power of ten. If a scaleFactor value is not 0, the numeric value of the item content must have the
`proper multiplier applied to arrive at the actual value.
`Example Meaning
`3
`Thousands
`6
`Millions
`
`3.8 precision
`Precision is an integer intended to convey the arithmetic precision of a measurement, and therefore, the
`utility of that measurement to further calculations. Different software packages may claim different levels
`of accuracy for the numbers they produce. The precision attribute allows any producer to state the precision
`of the output in the same way.
`Examples:
`Example Meaning
`9
`Precision of nine decimal digits.
`
`3.9 decimalPattern
`decimalPattern is used to hold locale specific formatting for the item element content, precision, and scale
`attributes. It follows the usage of the XSLT Recommendation, Section 12.3 - Number Formatting. It
`XBRL Specification, 2000-07-31
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`
`
`Case 1:19-cv-00859-RTH Document 82-6 Filed 04/29/22 Page 12 of 28
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`corresponds to the second argument of the XSLT number-format function. For more information see the
`source documents:
`
`http://java.sun.com/products/jdk/1.1/docs/api/java.text.DecimalFormat.html
`
`http://java.sun.com/docs/books/tutorial/i18n/format/decimalFormat.html
`Example
`Meaning
`####.##
`Typical US numbers, default treatment of negative with a leading minus sign.
`#,###.##;(#,###.##)
`Comma separator every three digits, negative numbers in parentheses and no
`minus sign.
`Comma used as decimal separator. (when used in conjuction with a formatName
`attribute)
`
`#.###,##
`
`Inclusion of this and the following attribute in the specification is intended to allow for the use of XBRL in
`international settings. Although in the JDK mainly intended for output formatting, they have parsing
`implications as well. For example, in JDK 1.1.6 in order to parse numbers in a form such as "1,234.56" the
`decimal format "#,###.##" is needed; the decimal format "#.#" would incorrectly parse "1,234.56" as the
`integer "1".
`
`The referenced XSLT Recommendation of the W3C itself refers to the JDK 1.1 specification for the details
`of constructing number formats. This reference to the JDK is not meant as requirement to use the JDK or
`Java in the implementation of applications that will use XBRL, rather, it merely references a widely
`available source of information.
`
`3.10 formatName
`formatName refers to an element from an XSLT namespace which is used to define a decimal format. It
`follows the usage of the XSLT Recommendation, Section 12.3 - Number Formatting. It corresponds to the
`third argument of the XSLT number-format function. If present, the document containing the item should
`also contain an decimal-format element from the XSLT namespace whose name matches the content of this
`attribute.
`<xsl:decimal-format
` name = qname
` decimal-separator = char
` grouping-separator = char
` infinity = string
` minus-sign = char
` NaN = string
` percent = char
` per-mille = char
` zero-digit = char
` digit = char
` pattern-separator = char />
`
`See http://www.w3.org/TR/xslt#format-number for more information.
`Example
`Meaning
`<item type="cash"
`A non-JDK standard decimalPattern with the
`decimalPattern="99999v99"
`necessary formatName attribute and XSLT
`formatName="old:COBOLstyle">7</item>
`element.
`<xsl:decimal-format
`
`name="old:COBOLstyle"
`
`decimal-separator="v"
`
`digit="9"
`
`zero-digit="0"
`
`XBRL Specification, 2000-07-31
`- 11 -
`
`
`
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`/>
`
`
`
`3.11 The item element
`As discussed above, an item represents a single fact or business measurement. Although the content model
`of item allows parsed character data, the value is actually further restricted by the datatype given to the item
`type in the taxonomy. The latter constraint is not readily expressed using an XML DTD.
`<!ELEMENT item (#PCDATA )>
`<!ATTLIST item %att_AttributeHolder; >
`
`Example
`<item entity="NASDAQ:SAMP" period="1998-12-31"
` xmlns="http://www.xbrl.org/core/2000-07-31/instance"
` xmlns:ci="http://www.xbrl.org/us/gaap/ci/2000-07-31/us-gaap-ci-2000-07-
`31"
` xmlns:ISO4217= http://www.ISO.org/4217
` xmlns:NASDAQ= http://www.NASDAQ.org/
` schemaLocation="http://www.xbrl.org/us/gaap/ci/2000-07-31/us-gaap-ci-
`2000-07-31 http://www.xbrl.org/us/gaap/ci/2000-07-31/us-gaap-ci-2000-07-31.xsd
` type="ci:capitalLeasedAssetsNet.capitalLeasedAssetsGross"
` unit="ISO4217:USD" scaleFactor="3" precision="