1 16 th xbrl international conference practical dimensions “no primary item left behind”...

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16th XBRL International Conference

Practical Dimensions“No Primary Item Left Behind”

December 5, 2007Herm Fischer

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Overview

Why, who needs formulas for what? Historical perspectives Process flow of formulas Formula Linkbase

ContentsFormula processingFeatures by use case exampleDTS discovery

FunctionsBuilt-inEnd-user

Roadmap

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Overview

Why, who needs dimensions, for what?

Historical perspectivesUses of XBRL DimensionsConverting dimensions into XBRLValidationFormulas to aggregate dimensionsDebugging dimensions fact contextsConverting tuples to dimensions

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Why dimensions spec?

XBRL has two built-in dimensions Time Entity

Scenario and Segment are unconstrained

Previously held home-made XML◦ No standard semantics

Now standardized by dimensions◦ Metadata representation◦ Semantic validation

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Historical Perspectives

2004-10 – First drafts 2005-02 – Definitions linkbase syntax 2005-06 – Test cases evolve spec 2005-09 – Initial taxonomies by COREP 2005-12 – Populate conformance tests 2005-12 – Public review 2006-04 – Candidate recommendation 2006-09 – Publication as standard

Cheryl Neal

Are we requiring this outline from the speakers?

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Original motivationDrill down of data

Segmental breakdowno Business segmento Geographical segmento Class of saleso Class of product

Scenario identificationo Continuing and discontinuing portionso Actual, budgeted, varianceo Unaudited, Audited

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XBRL without dimensions

Segment and Scenario chaos o Each project defines own XMLo No interoperabilityo Not compatible with taxonomy extensiono Home made tools per each projecto Set construction and algebra obscuredo Notion of defaults is random

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You will hear these terms: Primary item Hypercube Dimension (explicit, typed, empty, closed,

default) Domain, effective domain Domain member, valid member Dimensional relationship set (DRS),

targetRole Primary item inheritance, base set

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Key terms:Primary item:

Items that are facts, such as sales, cost of sales

Hypercube:Inter-related set of dimensional attributionsApplicability rules of this attribution

Dimension:Aspect of characterizing data

Domain:Set of members possible for a dimension

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Street talk terms:

Table (≈hypercube):A table of line item breakdowns

Line items axis (≈primary items):Reported scalar properties, such as

sales, cost of sales, profit…Dimension axes (≈dimensions):

Breakdowns of line items (each is a domain)

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Process of checking dimensions

Input inst.DTS

contextsunits

fact items

DimensionsDefinition LB*

DimensionAware

Processor

Errors list

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Input instance processing

Instance provides taxonomy, contexts, and reported facts

Taxonomy provides concepts, dimensions

Context provides dimension values Fact connects value, primary item,

context Dimension processor examines if any

base set is valid Report of dimensionally invalid facts

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Linkbase physical contents

Input inst.DTS

contextsunitsfacts

DimensionAware

Processor

Errors listdim-invalidfact items

Dimensions in definition LB*

hypercube

dimension

locmember default

primary item

arc

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Linkbase logical contents

Input inst.DTS

contextsunitsfacts

DimensionProcessor


Dimensions Infoset

hypercube

loc

primary itembase set

arc

*Formula LB is part of DTS

dimension validcombination item

dimensiondefault

memberstree

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Dimension processing

Input inst.DTS

contextsunitsfacts

Definition LB*

For each fact item (unordered)•For each base set (if any)

•For each hypercube•For each dimension

•Test validity•Valid when all all’s are validand all notAll’s are invalid

•Fact valid if any base set is valid


DefinitionProcessor

*Formula LB is part of DTS

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Pharmaceutical sales breakdown by product & region

dimensions

domains

members

fact

hypercube

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Sales breakdown, prod - region

dimension dimension facts

domains

members

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Sales breakdown, region – prod.

dimension dimension facts

domains

members

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Sales breakdown, pivot table

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Sales breakdown, pivot table

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Logical vs. Physical views

Sales Table

Line items

Axis

Product

Axis

Region

Axis

sales Pharmaceutical

Generics

Consumer health

Other

Asia

Europe

US/Canada

Other

physical arcslogical view

Sales Hypercube

Product

Dimension

Region

Dimension

hypercube-

dimension

hypercube-dimension

all

dimension-

domain

dimension-

domain

sales

Generics

Consumer health

Other

Asia

Europe

US/Canada

Other

Pharmaceutical

all products

domain-m

ember

all regions

domain-m

ember

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Tools edit the physical viewTD XWand

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Generated analysis graph

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Creating dimension linkbase From existing dimensional data

◦ COREP began with existing dimensions tables◦ Built tools to generate dimensions linkbase◦ XBRL-US began with tables of tuples, converted to

dimensions From scratch

◦ Creating at concepts & definition arcs level No custom programming required Use taxonomy editing tool (e.g., TD, XWand)

◦ Creating by tables, line items, axes, domains Requires transformation into definition arcs XBRL-US used this approach

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Structuring approaches

COREP/FINREP – Partitioned taxonomies◦ Primary items “p-” prefixed taxonomies◦ Dimension items “d-” prefixed taxonomies◦ Company (integrating) “t-” prefixed taxonomies

XBRL-US – Logical entry editing taxonomy◦ All items together to edit (primary & dimensional)◦ Generate dimensions from table/axis presentation◦ Partition taxonomy for final distribution

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COREP & xbrl-us approaches

Sales Table

Line items

Axis

Product

Axis

Region

Axis

sales Pharmaceutical

Generics

Consumer health

Other

Asia

Europe

US/Canada

Other

xbrl-us approachpartitioned approach (COREP)

Sales Hypercube

Product

Dimension

Region

Dimension

hypercube-

dimension

hypercube-dimension

all

dimension-

domain

dimension-

domain

sales

Generics

Consumer health

Other

Asia

Europe

US/Canada

Other

Pharmaceutical

all products

domain-m

ember

all regions

domain-m

ember

logicalpresentationlinkbase

company.xsd

Products.xsd

sales.xsd

Regions .xsd

generateddefinition linkbase

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Partitioned pharmaceuticals

taxo

nom

y pa

rtiti

oned

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Order to build partitioned example

4)company.xsd2) regions.xsd1) products.xsd

3) sales.xsd

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Order to build logical example

1) M

anu

ally

en

ter

2) T

oo

l (o

r h

um

an)

tran

sfo

rms

into

def

init

ion

arc

s, e

tc

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Checking dimensional aggregation Early spec versions tried a calculation

component◦ Aggregation via calculation linkbase

Current focus is formula spec◦ Aggregation by dimension member traversal

Example shown tests roll-ups of each dimension using PWD formula linkbase

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Dimension aggregation Test aggregation of

each member Products & region

dimensions have member hierarchy

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Formula for aggregation

Multiple periods for used dimensions

Multiple dimensions per contexts

(Charlie’s aggregation example)

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Two dimensions to check Will require checking of aggregation for

◦ Product dimension◦ Region dimension

Formula shown for product dimension(region is same except for dimension name)

Demonstrates mixed explicit/implicit dimension filtering

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Product aggregation check<formula value="abs( $sales - sum($salesBreakdown) ) lt 1.00"> <context referenceVariable=”sales” /></formula>

Tests aggregate of sales is within €1.00 of contributor sales items

E-L

factVariable

sales

factVariable

salesBreakdown

F-V F-V

bindAsS

eq=”true”

V-F

V-F

Binds to any sales fact

Sequence of contributors which are dimensional children of product, implicit matching of period etc to sales

E-L

E-L

conceptName filtername=”Sales”

label resources

dimensionMember filterdimension=”company:ByProductPlaceholder”

member=”xfi:dimension-value($sales,QName(“company:ByProductPlaceholder”))

C-F

The breakdown is dependent on the dimension of the sales variable, so that

determines the order

V-F

loc

ValidByProduct

preconditiontest=”count($salesBreakdown) gt 0”

F-P

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Formula editor view

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Product dimension check Try it, examine it, execute it online:

◦ Tracing information example:

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Navigating the dimensions spec

Dimensional concepts and arcs Dimensional arc networks

◦ Consecutive relationships◦ targetRole◦ Primary item inheritance◦ Exclusion of member values

Explicit and typed dimensions

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Dimensional concepts & arcs

Primary Item

substitutionGroup:item domain-member (with inheritance)

Hypercube

substitutionGroup:hypercubeItem abstract:true

Typed Dimension

substitutionGroup:dimensionItem abstract:true typedDomainRef:anyURI

Explicit Dimension

substitutionGroup:dimensionItem abstract:true

hypercube- dimension

{all, notAll} closed:Boolean contextElement: {segment, scenario} hypercube-dimension

domain-member

usable:Boolean

dimension-domain usable:Boolean

Member Member

substitutionGroup:item

substitutionGroup:item

domain-member usable:Boolean

dimension-default

domain-member usable:Boolean

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Hypercube relationship properties contextElement: segment, scenario

◦ Specifies where dimensions are in instance contexts

closed: true, false◦ Specifies whether context element can contain

extra stuff in the segment or scenario.◦ Applies to extra dimensions (for other hypercubes

or just not needed), and to non-dimensional xml

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Consecutive relationships

Initial arcRole Subsequent arcRole

all hypercube-dimension

notAll hypercube-dimension

hypercube-dimension

dimension-domain

dimension-domain domain-member

domain-member domain-member

Rules of which arcs can follow another arc:

Examples on next diagram

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Inheritance and member exclusionnotAll removes India from pCostOfSales domain

p_GrossProfit

substitutionGroup:item abstract: false

p_Sales


p_CostOfSales


domain-member

hc_AllCountries

substitutionGroup:hypercubeItem abstract: true

hc_NoSalesCountries


notAll contextElement:

scenario

all contextElement

:scenario

hc_CountriesDim(*)

substitutionGroup:dimensionItem abstract: true

hypercube-dimension

CountriesDomain

substitutionGroup:item abstract: true

dimension-domain

hc_CountriesDim(*)

substitutionGroup:dimensionItem abstract: true hypercube-dimension

m_Argentina

m_France

m_India

m_Spain

...

dimension-domain

(*) Both are the same element.

http://www.example.com/role/link1


domain-member

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targetRole redirects network flow XBRL pres/calc/def networks confined to

one extended link role targetRole redirects dimensional

relationship to a specified extended link role Networks of domain relationships can flow

across extended link roles

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targetRole example

hc_AllRegions


RegionDim


CountriesDomain

substitutionGroup:item usable: false

m_Argentina

m_France

m_India

m_Spain

…

domain-member hc_ExcludeRegions

hc_ExcludeRegions


http://www.example.com/role/link

CountriesDomain

substitutionGroup:item usable: false

m_Argentina

m_Singapoure

m_Spain

domain-member http://www.example.com/role/link3



hypercube-dimension targetRole: link2

hypercube-dimension targetRole: link3


RegionDim


dimension-domain dimension-domain

RegionDim


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Pharmaceuticals exampletargetRole nodes drawn as shared

Sales Hypercube

Product

Dimension

Region

Dimension

hypercube-

dimension

hypercube-dimension

all

dimension-

domain

dimension-

domain

sales

Generics

Consumer health

Other

Asia

Europe

US/Canada

Other

Pharmaceutical

all products

domain-m

ember

all regions

domain-m

ember

targetRole concepts drawn once

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Sales Hypercube

Product

Dimension

Region

Dimensionhypercube-

dimension

hypercube-dimension

all

dimension-

domain

dimension-

domain

sales

Generics

Consumer health

Other

Asia

Europe

US/Canada

Other

Pharmaceutical

all products

domain-m

ember

all regions

domain-m

ember

Sales Hypercube

all products all regions

Pharmaceuticals exampletargetRole nodes drawn per link

targetRole concepts drawn perlink role

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Primary item inheritance, example 11

p_PrimaryParent

Type: monetaryItemType p_FirstChild

Type: monetaryItemType p_SecondChild

Type: monetaryItemType p_ThirdChild

Type: monetaryItemType

domain-member targetRole link2

domain-member

domain-member

link1 link2

hc_One

substitutionGroup:hypercubeItemabstract: true

hc_Three


all

hc_Two


alldomain-member

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targetRole = link2

pParent

p1stchild

2nd childChild

p3rdchild

Hc

2

Hc1

p2ndchild

Link1 Link2

Hc

3

specstyle

nodes& arcs

view

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Primary item inheritance hypercubes

p_PrimaryParent

Type: monetaryItemType p_FirstChild

Type: monetaryItemType p_SecondChild

Type: monetaryItemType p_ThirdChild

Type: monetaryItemType

domain-member targetRole link2

domain-member

domain-member

link1 link2

hc_One


hc_Three


all

alldomain-member

Primary Item Link Hypercubes Primary Item Link Hypercubes

p_PrimaryParent link1 hc_One p_PrimaryParent link2 none

p_FirstChild link1 hc_One, hc_Two p_FirstChild link2 none

p_SecondChild link1 hc_One, hc_Two p_SecondChild link2 hc_Three

p_ThirdChild link1 hc_One, hc_Two p_ThirdChild link2 hc_Three

hc_TwosubstitutionGroup:hypercubeItem

abstract: true

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Examination of a conformance case

This test assures that extended links transfer consecutive arcs to targetRole-specified link

Compare tool style and diagram style

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Diagram, TD & XWand views

targetRole = link2

P1

P2

P5

P6 P4

P3

Hc1

Hc2

P2

Link1 Link2

1) U

Bm

atri

x T

D

2) F

uji

tsu

XW

and

ToolExamples

targetRole targetRole

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Explicit and Typed dimensions Explicit dimensions have domains of members

◦ Domain’s members are the only values◦ Validation of explicit dimension is by XBRL processor

Typed dimensions have plain xml for values◦ Could have

strings (names), numbers (zip code, phone number, latitude/longitude) structures of xml

◦ Validation of typed dimension xml is by schema only

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Default values for dimensions For each dimension

◦ A default value can be globally specified◦ It applies to every context omitting that

dimension◦ It applies even to closed dimensions

Each closed dimension must be “prepared” for omitted closed dimensions, otherwise it will never be valid

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COREP examples

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Primary item with hypercube

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Specifying invalid dimensions

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Excluding dimension values

primary items all inherit

specific exclusion

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Tracing/debugging dimensions My familiarity is to use integrated panes in

TD Load instance document Arrange taxonomy view (lower right) for

◦ Synchronized tree and element views Find fact items by name/context

◦ Widen columns, sort (by col. header clicks), scroll Display dimensions trace from fact (rt-btn.

menu) Navigate primary item to dimensions while

correlating to trace

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Debugging a COREP instance

1)3)

2)

4) 5)

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1)

2)

3)

4)

5)

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Tuples morph into Dimensions Tuples can be used to collect associated

data Dimensions can do the same Pros vs cons

◦ Tuples in spec v2.0 were extensible◦ In v2.1 extensibility is limited to GL’s “tricks”◦ Dimensions are fully extensible

XBRL-US morphed tuples into dimensions

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Example of tuple and dimension

original tuple design

presentation linkbase view definition linkbase view

Alchemizer conversion to dimensions

generated dimensions

arcs

xbrli:tupletuple-key arc (becomes a dimension)

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Class model, dimensions infoset

2.2.9 – XBRL Item Information Item

1 Parent: 2.2.82 Period Type: "instant"|"duration"3 Balance: "credit"|"debit"|{empty}4 Default: String

2.2.20 – XBRL Effective Explicit Dimension Domain Information Item

1 Parents (list): 2.2.192 Default Value: 2.2.22 or {empty}3 Members (list): 2.2.22

2.2.21 – XBRL Typed Dimension Domain Information Item

1 Parents (list): 2.2.192 Type: XSDType

2.2.24 – XBRL Dimension And Value Couple Item

1 Parents (list): 2.2.232 Dimension: 2.2.203 DimensionValue: 2.2.224 DefaultValueForDimension: Boolean

2.2.18 – XBRL Cartesian Product Hypercube Information Item

1 Parents (list): 2.2.172 Context Element: "segment"|"scenario"3 Closed: Boolean4 Dimensions (list): 2.2.195 Valid Combinations (list): 2.2.236 Hypercube-Dimension Base Sets URI (list): URI

2.2.23 – XBRL Dimension Valid Combination Item1 Parents (list): 2.2.182 Valid Dimension Values (list): 2.2.24 and / or 2.2.21

1 XBRL Item Parent: 2.2.92 Domain-Member Base Set URI: URI3 Domain-Member Parent: 2.217 or {empty}4 Domain-Member children (list) : 2.2.175 Has-Hypercube Base Set URI: URI6 Hypercubes (list) : 2.2.257 Cartesian Product Hypercubes (list): 2.2.18

2.2.17 – XBRL Primary Item Dimensional Base Set Information Item

2.2.22 – XBRL Dimension Value Information Item

1 XBRL Item: 2.2.92 Usable: Boolean3 Domain-Member Base Set: URI4 Domain-Member Parent: 2.22 or {empty}5 Domain-Member children (list) : 2.2.226 Effective Expl.Dimension Domains (list): 2.2.207 Explicit Dimension Domain (list): 2.2.27

1..*

0..*

1 0..*

1

0..*

2.2.19 – XBRL Effective Dimension Information Item

1 Parents (list): 2.2.182 Namespace: URI3 Name: NCName4 Dimension-Domain Base Set URIs (list): URI5 Domain: 2.2.20 or 2.2.21

0..*0..*

1

1..*

0..*

or

0..*

1..*

1

2.2.25 – XBRL Hypercube Information Item1 Parents (list): 2.2.172 Namespace: URI3 Name: NCName4 Attachment Type: all | notAll5 Context Element: "segment"|"scenario"6 Closed: Boolean7 Dimension (list): 2.2.198 Hypercube-Dimension Base Set URI: URI

UsableMember

0..*

0..*

0..*

0..*

0..1

0..*

domain-member

domain-member

0..*

0..*

0..1

0..1

dim

ensi

on-

dom

ain

Default Value

1..*

0..*

0..*

1..*

Revision: 0.87c – 2007-11-15

2.2.27 – XBRL Explicit Dimension Domain Information Item

1 Parents (list): 2.2.162 Default Value: 2.2.22 or {empty}3 Dimension Domain Values (list): 2.2.22

0..*

0..*

Members

Def

ault

Valu

e

must beusable

0..*

0..*

0..*

0..*

or

1..*

1..*

2.2.26 – XBRL Dimension Information Item

1 Parents (list): 2.2.252 Namespace: URI3 Name: NCName4 Dimension-Domain Base Set URI: URI5 Domain: 2.2.27 or 2.2.21

0..*

0..*

0..*

0..*

0..1

must beusable

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Herm [email protected]

[email protected]+1-818-995-7671 +1-818-404-4708

http://herm.ws/XBRL/files/docs/PracticalDimensions.ppt

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1 16 th xbrl international conference practical dimensions “no primary item left behind”...

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