BalanceType in Element.cs

Nov 20, 2013 at 8:06 AM
Hi Jeff, i think you must add xbrli:balance="debit" and xbrli:balance="credit", it is very important for analysts. For example item that have a balance attribute debit can addition with other debit type, but credit and debit type must be subtraction.

Balance Type

The balance type attribute indicates when a monetary element has an expected accounting balance (that is, debit or credit). Balance attributes are essential to permit software programs to interpret the facts in an instance document consistently, and particularly the meaning of positive and negative numbers. The balance attribute is assigned strictly based on its normal presentation in the balance sheet or income statement; it is not assigned to an element based on where it might be presented in a financial statement.

Most monetary elements have balance types. For example, "Inventories, Net" has a balance type of debit.

The balance attribute impacts the calculation relationships allowed; for example, an element with a credit balance cannot be calculated by adding an element with a credit balance to an element with a debit balance; the debit balance must be subtracted. A few of the elements on the cash flow statement, such as "Adjustments to Reconcile to Income (Loss) from Continuing Operations", have no balance attribute, because they represent the netting of various debit and credit balance elements.

An extension cannot change the balance type of an element that exists in the XBRL US GAAP Taxonomy.


i have a patch for this if you want i can submit it.