<?xml version="1.0" encoding="utf-8"?>
<!-- Created by Charles Hoffman, CPA, UBmatrix: 2019-01-30 -->
<xbrl xmlns='http://www.xbrl.org/2003/instance'
	   xmlns:xbrli='http://www.xbrl.org/2003/instance'
	   xmlns:link='http://www.xbrl.org/2003/linkbase'
	   xmlns:xlink='http://www.w3.org/1999/xlink'
	   xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance'
	   xmlns:xbrldi="http://xbrl.org/2006/xbrldi" 
	   xmlns:iso4217='http://www.xbrl.org/2003/iso4217'
	   xmlns:frm="http://www.xbrlsite.com/Schemas/frm"
	   xmlns:ipsas='http://xbrlsite.azurewebsites.net/2019/ipsas'
	  	xmlns:company="http://www.ABCCompany.com/company2"
	   xsi:schemaLocation="http://xbrl.org/2006/xbrldi http://www.xbrl.org/2006/xbrldi-2006.xsd">


   <link:schemaRef xlink:type="simple" xlink:href="company.xsd" />
  	<link:linkbaseRef xlink:type='simple' xlink:arcrole='http://www.w3.org/1999/xlink/properties/linkbase' xlink:href='ipsas-formula.xml'/>
  	<link:linkbaseRef xlink:type='simple' xlink:arcrole='http://www.w3.org/1999/xlink/properties/linkbase' xlink:href='ipsas-formula-fundamental-accounting-concepts.xml'/>
  	<link:linkbaseRef xlink:type='simple' xlink:arcrole='http://www.w3.org/1999/xlink/properties/linkbase' xlink:href='company-formula.xml'/>




   <!-- General Contexts -->
   <context id='I-2020'>
      <!-- Consolidated Group, Current Period, As of -->
      <entity>
         <identifier scheme='http://regulator.gov/id'>1234567890</identifier>
      </entity>
      <period>
         <instant>2020-12-31</instant>
      </period>
   </context>
   <context id='I-2019'>
      <!-- Consolodated Group, Prior Period, As of -->
      <entity>
         <identifier scheme='http://regulator.gov/id'>1234567890</identifier>
      </entity>
      <period>
         <instant>2019-12-31</instant>
      </period>
   </context>
   <context id='I-2018'>
      <!-- Consolodated Group, Prior Period Beginning Balances, As of -->
      <entity>
         <identifier scheme='http://regulator.gov/id'>1234567890</identifier>
      </entity>
      <period>
         <instant>2018-12-31</instant>
      </period>
   </context>


   <context id="I-2019-OrigionallyReported">
	   <!-- Consolodated Group, Prior Period (Origionally Reported), As of -->
	   <entity>
		   <identifier scheme="http://regulator.gov/id">1234567890</identifier>
		   <segment>
			   <xbrldi:explicitMember dimension="frm:ReportDateAxis">company:ReportedAsOfFebruary222019Member</xbrldi:explicitMember>
		   </segment>                                                       
	   </entity>
      <period>
	      <instant>2019-12-31</instant>
      </period>
   </context>








   <context id='D-2020'>
      <!-- Consolodated Group, Current Period, For Period -->
      <entity>
         <identifier scheme='http://regulator.gov/id'>1234567890</identifier>
      </entity>
      <period>
         <startDate>2020-01-01</startDate>
         <endDate>2020-12-31</endDate>
      </period>
   </context>

   <context id='D-2019'>
      <!-- Consolodated Group, Prior Period, For Period -->
      <entity>
         <identifier scheme='http://regulator.gov/id'>1234567890</identifier>
      </entity>
      <period>
         <startDate>2019-01-01</startDate>
         <endDate>2019-12-31</endDate>
      </period>
   </context>




   <!-- Classes of Common Stock -->
   <context id="I-2020-CSA">
      <!-- Classes of Common Stock, Class A, Current Period -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
           <xbrldi:explicitMember dimension="ipsas:ClassOfCommonStockAxis">company:ClassACommonStockMember</xbrldi:explicitMember>
           
         </segment>
      </entity>
      <period>
         <instant>2020-12-31</instant>
      </period>
   </context>
   <context id="I-2019-CSA">
      <!-- Classes of Common Stock, Class A, Prior Period -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
           <xbrldi:explicitMember dimension="ipsas:ClassOfCommonStockAxis">company:ClassACommonStockMember</xbrldi:explicitMember>
           
         </segment>
      </entity>
      <period>
         <instant>2019-12-31</instant>
      </period>
   </context>
   <context id="I-2018-CSA">
      <!-- Classes of Common Stock, Class A, Prior Period -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
           <xbrldi:explicitMember dimension="ipsas:ClassOfCommonStockAxis">company:ClassACommonStockMember</xbrldi:explicitMember>
           
         </segment>
      </entity>
      <period>
         <instant>2018-12-31</instant>
      </period>
   </context>
   <context id="I-2020-CSB">
      <!-- Classes of Common Stock, Class B, Current Period -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
           <xbrldi:explicitMember dimension="ipsas:ClassOfCommonStockAxis">company:ClassBCommonStockMember</xbrldi:explicitMember>
           
         </segment>
      </entity>
      <period>
         <instant>2020-12-31</instant>
      </period>
   </context>
   <context id="I-2019-CSB">
      <!-- Classes of Common Stock, Class B, Prior Period -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
           <xbrldi:explicitMember dimension="ipsas:ClassOfCommonStockAxis">company:ClassBCommonStockMember</xbrldi:explicitMember>
           
         </segment>
      </entity>
      <period>
         <instant>2019-12-31</instant>
      </period>
   </context>
   <context id="I-2018-CSB">
      <!-- Classes of Common Stock, Class B, Prior Period -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
           <xbrldi:explicitMember dimension="ipsas:ClassOfCommonStockAxis">company:ClassBCommonStockMember</xbrldi:explicitMember>
           
         </segment>
      </entity>
      <period>
         <instant>2018-12-31</instant>
      </period>
   </context>





   <context id="D-2020-CSA">
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
           <xbrldi:explicitMember dimension="ipsas:ClassOfCommonStockAxis">company:ClassACommonStockMember</xbrldi:explicitMember>
           
         </segment>
      </entity>
      <period>
         <startDate>2020-01-01</startDate>
         <endDate>2020-12-31</endDate>
      </period>
   </context>
   <context id="D-2019-CSA">
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
           <xbrldi:explicitMember dimension="ipsas:ClassOfCommonStockAxis">company:ClassACommonStockMember</xbrldi:explicitMember>
           
         </segment>
      </entity>
      <period>
         <startDate>2019-01-01</startDate>
         <endDate>2019-12-31</endDate>
      </period>
   </context>

   <context id="D-2020-CSB">
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
           <xbrldi:explicitMember dimension="ipsas:ClassOfCommonStockAxis">company:ClassBCommonStockMember</xbrldi:explicitMember>
           
         </segment>
      </entity>
      <period>
         <startDate>2020-01-01</startDate>
         <endDate>2020-12-31</endDate>
      </period>
   </context>
   <context id="D-2019-CSB">
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
           <xbrldi:explicitMember dimension="ipsas:ClassOfCommonStockAxis">company:ClassBCommonStockMember</xbrldi:explicitMember>
           
         </segment>
      </entity>
      <period>
         <startDate>2019-01-01</startDate>
         <endDate>2019-12-31</endDate>
      </period>
   </context>

   <!-- Property, Plant and Equipment -->

   <context id="I-2020-Land">
      <!-- Property, Plant and Equipment, Land, Current Period, As of -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
           
           <xbrldi:explicitMember dimension="ipsas:SubclassificationAxis">ipsas:LandMember</xbrldi:explicitMember>
                   
         </segment>
      </entity>
      <period>
         <instant>2020-12-31</instant>
      </period>
   </context>
   <context id="I-2020-Buildings">
      <!-- Property, Plant and Equipment, Buildings, Current Period, As of -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
           
           <xbrldi:explicitMember dimension="ipsas:SubclassificationAxis">ipsas:BuildingsMember</xbrldi:explicitMember>
                   
         </segment>
      </entity>
      <period>
         <instant>2020-12-31</instant>
      </period>
   </context>
   <context id="I-2020-Furniture">
      <!-- Property, Plant and Equipment, Furniture, Current Period, As of -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
           
           <xbrldi:explicitMember dimension="ipsas:SubclassificationAxis">ipsas:FurnitureAndFixturesMember</xbrldi:explicitMember>
                   
         </segment>
      </entity>
      <period>
         <instant>2020-12-31</instant>
      </period>
   </context>
   <context id="I-2020-OtherPPE">
      <!-- Property, Plant and Equipment, Other PPE, Current Period, As of -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
           
           <xbrldi:explicitMember dimension="ipsas:SubclassificationAxis">ipsas:MachineryMember</xbrldi:explicitMember>
                   
         </segment>
      </entity>
      <period>
         <instant>2020-12-31</instant>
      </period>
   </context>



   <context id="I-2019-Land">
      <!-- Property, Plant and Equipment, Land, Current Period, As of -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
           
           <xbrldi:explicitMember dimension="ipsas:SubclassificationAxis">ipsas:LandMember</xbrldi:explicitMember>
                   
         </segment>
      </entity>
      <period>
         <instant>2019-12-31</instant>
      </period>
   </context>
   <context id="I-2019-Buildings">
      <!-- Property, Plant and Equipment, Buildings, Current Period, As of -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
           
           <xbrldi:explicitMember dimension="ipsas:SubclassificationAxis">ipsas:BuildingsMember</xbrldi:explicitMember>
                   
         </segment>
      </entity>
      <period>
         <instant>2019-12-31</instant>
      </period>
   </context>
   <context id="I-2019-Furniture">
      <!-- Property, Plant and Equipment, Furniture, Current Period, As of -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
           
           <xbrldi:explicitMember dimension="ipsas:SubclassificationAxis">ipsas:FurnitureAndFixturesMember</xbrldi:explicitMember>
                   
         </segment>
      </entity>
      <period>
         <instant>2019-12-31</instant>
      </period>
   </context>
   <context id="I-2019-OtherPPE">
      <!-- Property, Plant and Equipment, Other PPE, Current Period, As of -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
           
           <xbrldi:explicitMember dimension="ipsas:SubclassificationAxis">ipsas:MachineryMember</xbrldi:explicitMember>
                   
         </segment>
      </entity>
      <period>
         <instant>2019-12-31</instant>
      </period>
   </context>










   <context id="D-2020-Buildings">
      <!-- Property, Plant and Equipment, Buildings, Current Period, For Period -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           
           <xbrldi:explicitMember dimension="ipsas:SubclassificationAxis">ipsas:BuildingsMember</xbrldi:explicitMember>
                   
         </segment>
      </entity>
      <period>
         <startDate>2020-01-01</startDate>
         <endDate>2020-12-31</endDate>
      </period>
   </context>
   <context id="D-2020-FurnitureFixtures">
      <!-- Property, Plant and Equipment, Furniture and fixtures, Current Period, For Period -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           
           <xbrldi:explicitMember dimension="ipsas:SubclassificationAxis">ipsas:FurnitureAndFixturesMember</xbrldi:explicitMember>
                   
         </segment>
      </entity>
      <period>
         <startDate>2020-01-01</startDate>
         <endDate>2020-12-31</endDate>
      </period>
   </context>
   <context id="D-2020-OtherPPE">
      <!-- Property, Plant and Equipment, Other PPE, Current Period, For Period -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           
           <xbrldi:explicitMember dimension="ipsas:SubclassificationAxis">ipsas:MachineryMember</xbrldi:explicitMember>
                   
         </segment>
      </entity>
      <period>
         <startDate>2020-01-01</startDate>
         <endDate>2020-12-31</endDate>
      </period>
   </context>


   <!-- Leaseholds -->
   <context id="D-2020-LIA">
      <!-- Leasehold Improvements, Leasehold A, Current Period, For Period -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="ipsas:LeaseholdLandAndBuildingIdentifierAxis">company:LeaseholdAMember</xbrldi:explicitMember>
           <xbrldi:explicitMember dimension="ipsas:LeaseholdLandAndBuildingStateAxis">ipsas:WashingtonMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <startDate>2020-01-01</startDate>
         <endDate>2020-12-31</endDate>
      </period>
   </context>
   <context id="I-2020-LIA">
      <!-- Leasehold Improvements, Leasehold A, Current Period, As of -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="ipsas:LeaseholdLandAndBuildingIdentifierAxis">company:LeaseholdAMember</xbrldi:explicitMember>
           <xbrldi:explicitMember dimension="ipsas:LeaseholdLandAndBuildingStateAxis">ipsas:WashingtonMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <instant>2020-12-31</instant>
      </period>
   </context>
   <context id="I-2019-LIA">
      <!-- Leasehold Improvements, Leasehold A, Prior Period, As of -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="ipsas:LeaseholdLandAndBuildingIdentifierAxis">company:LeaseholdAMember</xbrldi:explicitMember>
           <xbrldi:explicitMember dimension="ipsas:LeaseholdLandAndBuildingStateAxis">ipsas:WashingtonMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <instant>2019-12-31</instant>
      </period>
   </context>
   <context id="D-2020-LIB">
      <!-- Leasehold Improvements, Leasehold B, Current Period, For Period -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="ipsas:LeaseholdLandAndBuildingIdentifierAxis">company:LeaseholdBMember</xbrldi:explicitMember>
           <xbrldi:explicitMember dimension="ipsas:LeaseholdLandAndBuildingStateAxis">ipsas:WashingtonMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <startDate>2020-01-01</startDate>
         <endDate>2020-12-31</endDate>
      </period>
   </context>
   <context id="I-2020-LIB">
      <!-- Leasehold Improvements, Leasehold B, Current Period, As of -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="ipsas:LeaseholdLandAndBuildingIdentifierAxis">company:LeaseholdBMember</xbrldi:explicitMember>
           <xbrldi:explicitMember dimension="ipsas:LeaseholdLandAndBuildingStateAxis">ipsas:WashingtonMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <instant>2020-12-31</instant>
      </period>
   </context>
   <context id="I-2019-LIB">
      <!-- Leasehold Improvements, Leasehold B, Prior Period, As of -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="ipsas:LeaseholdLandAndBuildingIdentifierAxis">company:LeaseholdBMember</xbrldi:explicitMember>
           <xbrldi:explicitMember dimension="ipsas:LeaseholdLandAndBuildingStateAxis">ipsas:WashingtonMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <instant>2019-12-31</instant>
      </period>
   </context>
   <context id="I-2020-LI-ALL">
      <!-- Leasehold Improvements, All Leaseholds, Current Period, As of -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <!-- xbrldi:explicitMember dimension="ipsas:LeaseholdLandAndBuildingIdentifierAxis" ipsas:AllLeaseholdIdentifiersMember -->
           <xbrldi:explicitMember dimension="ipsas:LeaseholdLandAndBuildingStateAxis">ipsas:WashingtonMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <instant>2020-12-31</instant>
      </period>
   </context>
   <context id="I-2019-LI-ALL">
      <!-- Leasehold Improvements, All Leaseholds, Prior Period, As of -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="ipsas:LeaseholdLandAndBuildingStateAxis">ipsas:WashingtonMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <instant>2019-12-31</instant>
      </period>
   </context>


   <!-- Debt Instruments -->
   <context id="D-2020-DIA">
      <!-- Debt Instrument, Instrument A, Current Period, For Period -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="ipsas:DebtInstrumentIdentifierAxis">company:DebtInstrumentAMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <startDate>2020-01-01</startDate>
         <endDate>2020-12-31</endDate>
      </period>
   </context>
   <context id="I-2020-DIA">
      <!-- Debt Instrument, Instrument A, Current Period, As of -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="ipsas:DebtInstrumentIdentifierAxis">company:DebtInstrumentAMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <instant>2020-12-31</instant>
      </period>
   </context>
   <context id="I-2019-DIA">
      <!-- Debt Instrument, Instrument A, Prior Period, As of -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="ipsas:DebtInstrumentIdentifierAxis">company:DebtInstrumentAMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <instant>2019-12-31</instant>
      </period>
   </context>
   <context id="D-2020-DIB">
      <!-- Debt Instrument, Instrument B, Current Period, For Period -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="ipsas:DebtInstrumentIdentifierAxis">company:DebtInstrumentBMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <startDate>2020-01-01</startDate>
         <endDate>2020-12-31</endDate>
      </period>
   </context>
   <context id="I-2020-DIB">
      <!-- Debt Instrument, Instrument B, Current Period, As of -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="ipsas:DebtInstrumentIdentifierAxis">company:DebtInstrumentBMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <instant>2020-12-31</instant>
      </period>
   </context>
   <context id="I-2019-DIB">
      <!-- Debt Instrument, Instrument B, Prior Period, As of -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="ipsas:DebtInstrumentIdentifierAxis">company:DebtInstrumentBMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <instant>2019-12-31</instant>
      </period>
   </context>
   <context id="D-2020-DIC">
      <!-- Debt Instrument, Instrument C, Current Period, For Period -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="ipsas:DebtInstrumentIdentifierAxis">company:DebtInstrumentCMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <startDate>2020-01-01</startDate>
         <endDate>2020-12-31</endDate>
      </period>
   </context>
   <context id="I-2020-DIC">
      <!-- Debt Instrument, Instrument C, Current Period, As of -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="ipsas:DebtInstrumentIdentifierAxis">company:DebtInstrumentCMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <instant>2020-12-31</instant>
      </period>
   </context>
   <context id="I-2019-DIC">
      <!-- Debt Instrument, Instrument C, Prior Period, As of -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="ipsas:DebtInstrumentIdentifierAxis">company:DebtInstrumentCMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <instant>2019-12-31</instant>
      </period>
   </context>






   <!-- Reconciliation of Cash -->
   <context id="D-2020-CREC-A">
      <!-- Reconciliation of Cash, Reconciling Item Type A, Current Period, For Period -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="ipsas:ReconcilingItemTypeAxis">company:ReconcilingItemTypeAMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <startDate>2020-01-01</startDate>
         <endDate>2020-12-31</endDate>
      </period>
   </context>
   <context id="I-2020-CREC-A">
      <!-- Reconciliation of Cash, Reconciling Item Type A, Current Period, As At -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="ipsas:ReconcilingItemTypeAxis">company:ReconcilingItemTypeAMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <instant>2020-12-31</instant>
      </period>
   </context>
   <context id="I-2019-CREC-A">
      <!-- Reconciliation of Cash, Reconciling Item Type A, Prior Period, As At -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="ipsas:ReconcilingItemTypeAxis">company:ReconcilingItemTypeAMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <instant>2019-12-31</instant>
      </period>
   </context>

   <context id="D-2020-CREC-B">
      <!-- Reconciliation of Cash, Reconciling Item Type B, Current Period, For Period -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="ipsas:ReconcilingItemTypeAxis">company:ReconcilingItemTypeBMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <startDate>2020-01-01</startDate>
         <endDate>2020-12-31</endDate>
      </period>
   </context>
   <context id="I-2020-CREC-B">
      <!-- Reconciliation of Cash, Reconciling Item Type B, Current Period, As At -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="ipsas:ReconcilingItemTypeAxis">company:ReconcilingItemTypeBMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <instant>2020-12-31</instant>
      </period>
   </context>
   <context id="I-2019-CREC-B">
      <!-- Reconciliation of Cash, Reconciling Item Type B, Prior Period, As At -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="ipsas:ReconcilingItemTypeAxis">company:ReconcilingItemTypeBMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <instant>2019-12-31</instant>
      </period>
   </context>



   <!-- Sales Analysis -->
   <context id="D-2020-ABC1">
      <!-- Sales Analysis, Customer ABC1 -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="ipsas:CustomerAxis">company:CustomerAMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <startDate>2020-01-01</startDate>
         <endDate>2020-12-31</endDate>
      </period>
   </context>
   <context id="D-2020-ABC2">
      <!-- Sales Analysis, Customer ABC2 -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="ipsas:CustomerAxis">company:CustomerBMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <startDate>2020-01-01</startDate>
         <endDate>2020-12-31</endDate>
      </period>
   </context>
   <context id="D-2020-ABC3">
      <!-- Sales Analysis, Customer ABC3 -->
      <entity>
         <identifier scheme="http://regulator.gov/id">1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="ipsas:CustomerAxis">company:CustomerCMember</xbrldi:explicitMember>
             
           
            
         </segment>
      </entity>
      <period>
         <startDate>2020-01-01</startDate>
         <endDate>2020-12-31</endDate>
      </period>
   </context>




   <!-- Variance Analysis -->
   <context id='D-2020-Bud'>
      <!-- Consolodated Group, Current Period, For Period, Budgeted -->
      <entity>
         <identifier scheme='http://regulator.gov/id'>1234567890</identifier>
         <segment>
             
             
           <xbrldi:explicitMember dimension="frm:ReportingScenarioAxis">frm:BudgetedMember</xbrldi:explicitMember>
            
         </segment>
      </entity>
      <period>
         <startDate>2020-01-01</startDate>
         <endDate>2020-12-31</endDate>
      </period>
   </context>

   <context id='D-2020-Var'>
      <!-- Consolodated Group, Current Period, For Period, Variance -->
      <entity>
         <identifier scheme='http://regulator.gov/id'>1234567890</identifier>
         <segment>
           <xbrldi:explicitMember dimension="frm:ReportingScenarioAxis">frm:VarianceMember</xbrldi:explicitMember>
         </segment>
      </entity>
      <period>
         <startDate>2020-01-01</startDate>
         <endDate>2020-12-31</endDate>
      </period>
   </context>


   <!-- Units -->
   <unit id='U-Monetary'>
      <!-- US Dollars -->
      <measure>iso4217:USD</measure>
   </unit>
   <unit id="U-Shares">
      <!-- Shares -->
     <measure>shares</measure>
   </unit>
   <unit id="U-Pure">
      <!-- Pure; no measure, pure number -->
     <measure>pure</measure>
   </unit>






 
  <!-- Balance Sheet -->
  <ipsas:CashAndCashEquivalents id="Item-01" contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:CashAndCashEquivalents>
  <ipsas:ReceivablesNetCurrent id="Item-02" contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:ReceivablesNetCurrent>

  <ipsas:Inventory contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:Inventory>
  <ipsas:PrepaidExpenses contextRef="I-2020" unitRef="U-Monetary" decimals="INF">500</ipsas:PrepaidExpenses>
  <ipsas:InvestmentsAtCost contextRef="I-2020" unitRef="U-Monetary" decimals="INF">500</ipsas:InvestmentsAtCost>
  <ipsas:OtherCurrentAssets contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:OtherCurrentAssets>
  <ipsas:CurrentAssets contextRef="I-2020" unitRef="U-Monetary" decimals="INF">5000</ipsas:CurrentAssets>
  <ipsas:Land contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:Land>
  <ipsas:BuildingsNet contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:BuildingsNet>
  <ipsas:FurnitureAndFixturesNet contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:FurnitureAndFixturesNet>
  <ipsas:MachineryNet contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:MachineryNet>
  <ipsas:PropertyPlantAndEquipmentNet contextRef="I-2020" unitRef="U-Monetary" decimals="INF">4000</ipsas:PropertyPlantAndEquipmentNet>
  <ipsas:InvestmentInAffiliates contextRef="I-2020" unitRef="U-Monetary" decimals="INF">0</ipsas:InvestmentInAffiliates>
  <ipsas:OtherNoncurrentAssets contextRef="I-2020" unitRef="U-Monetary" decimals="INF">3000</ipsas:OtherNoncurrentAssets>
  <ipsas:NoncurrentAssets contextRef="I-2020" unitRef="U-Monetary" decimals="INF">7000</ipsas:NoncurrentAssets>
  <ipsas:Assets contextRef="I-2020" unitRef="U-Monetary" decimals="INF">12000</ipsas:Assets>

  <ipsas:PayablesFromExchangeTransactions contextRef="I-2020" unitRef="U-Monetary" decimals="INF">3000</ipsas:PayablesFromExchangeTransactions>
  <ipsas:TradePayablesUnderExchangeTransactions contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:TradePayablesUnderExchangeTransactions>
  <ipsas:AdvancesFromRelatedParties contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:AdvancesFromRelatedParties>
  <ipsas:PayrollRelatedAccruals contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:PayrollRelatedAccruals>
  <ipsas:OtherSundryAccruals contextRef="I-2020" unitRef="U-Monetary" decimals="INF">0</ipsas:OtherSundryAccruals>
  <ipsas:LongTermDebtCurrent contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:LongTermDebtCurrent>
  <ipsas:OtherCurrentLiabilities contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:OtherCurrentLiabilities>
  <ipsas:CurrentLiabilities contextRef="I-2020" unitRef="U-Monetary" decimals="INF">5000</ipsas:CurrentLiabilities>
  <ipsas:LongTermDebtNoncurrent contextRef="I-2020" unitRef="U-Monetary" decimals="INF">500</ipsas:LongTermDebtNoncurrent>
  <ipsas:OtherNoncurrentLiabilities contextRef="I-2020" unitRef="U-Monetary" decimals="INF">500</ipsas:OtherNoncurrentLiabilities>
  <ipsas:NoncurrentLiabilities contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:NoncurrentLiabilities>
  <ipsas:Liabilities contextRef="I-2020" unitRef="U-Monetary" decimals="INF">6000</ipsas:Liabilities>
  <ipsas:NoncontrollingInterest contextRef="I-2020" unitRef="U-Monetary" decimals="INF">2000</ipsas:NoncontrollingInterest>
  <ipsas:ShareCapital contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:ShareCapital>
  <ipsas:Reserves contextRef="I-2020" unitRef="U-Monetary" decimals="INF">2000</ipsas:Reserves>
  <ipsas:AccumulatedSurplusesDeficits contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:AccumulatedSurplusesDeficits>

  <ipsas:ControllingInterest contextRef="I-2020" unitRef="U-Monetary" decimals="INF">4000</ipsas:ControllingInterest>

  <ipsas:Equity contextRef="I-2020" unitRef="U-Monetary" decimals="INF">6000</ipsas:Equity>
  <ipsas:LiabilitiesAndNetAssetsEquity contextRef="I-2020" unitRef="U-Monetary" decimals="INF">12000</ipsas:LiabilitiesAndNetAssetsEquity>

  <ipsas:NetAssets contextRef="I-2020" unitRef="U-Monetary" decimals="INF">6000</ipsas:NetAssets>

  <ipsas:PropertyPlantAndEquipmentGross contextRef="I-2020" unitRef="U-Monetary" decimals="INF">5000</ipsas:PropertyPlantAndEquipmentGross>
  <ipsas:AccumulatedDepreciation contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:AccumulatedDepreciation>


  <ipsas:CashAndCashEquivalents contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:CashAndCashEquivalents>
  <ipsas:ReceivablesNetCurrent contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:ReceivablesNetCurrent>
  <ipsas:Inventory contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:Inventory>
  <ipsas:PrepaidExpenses contextRef="I-2019" unitRef="U-Monetary" decimals="INF">500</ipsas:PrepaidExpenses>
  <ipsas:InvestmentsAtCost contextRef="I-2019" unitRef="U-Monetary" decimals="INF">500</ipsas:InvestmentsAtCost>
  <ipsas:OtherCurrentAssets contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:OtherCurrentAssets>
  <ipsas:CurrentAssets contextRef="I-2019" unitRef="U-Monetary" decimals="INF">5000</ipsas:CurrentAssets>
  <ipsas:Land contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:Land>
  <ipsas:BuildingsNet contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:BuildingsNet>
  <ipsas:FurnitureAndFixturesNet contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:FurnitureAndFixturesNet>
  <ipsas:MachineryNet contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:MachineryNet>
  <ipsas:PropertyPlantAndEquipmentNet contextRef="I-2019" unitRef="U-Monetary" decimals="INF">4000</ipsas:PropertyPlantAndEquipmentNet>
  <ipsas:InvestmentInAffiliates contextRef="I-2019" unitRef="U-Monetary" decimals="INF">0</ipsas:InvestmentInAffiliates>
  <ipsas:OtherNoncurrentAssets contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:OtherNoncurrentAssets>
  <ipsas:NoncurrentAssets contextRef="I-2019" unitRef="U-Monetary" decimals="INF">5000</ipsas:NoncurrentAssets>
  <ipsas:Assets contextRef="I-2019" unitRef="U-Monetary" decimals="INF">10000</ipsas:Assets>

  <!-- Note the IDs which indicate reclassification. -->

  <ipsas:PayablesFromExchangeTransactions contextRef="I-2019" unitRef="U-Monetary" decimals="INF">3000</ipsas:PayablesFromExchangeTransactions>
  <ipsas:TradePayablesUnderExchangeTransactions id="Reclassification-01" contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:TradePayablesUnderExchangeTransactions>
  <ipsas:AdvancesFromRelatedParties id="Reclassification-02" contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:AdvancesFromRelatedParties>
  <ipsas:PayrollRelatedAccruals id="Reclassification-03" contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:PayrollRelatedAccruals>
  <ipsas:OtherSundryAccruals id="Reclassification-04" contextRef="I-2019" unitRef="U-Monetary" decimals="INF">0</ipsas:OtherSundryAccruals>

  <ipsas:LongTermDebtCurrent contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:LongTermDebtCurrent>
  <ipsas:OtherCurrentLiabilities contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:OtherCurrentLiabilities>
  <ipsas:CurrentLiabilities contextRef="I-2019" unitRef="U-Monetary" decimals="INF">5000</ipsas:CurrentLiabilities>
  <ipsas:LongTermDebtNoncurrent contextRef="I-2019" unitRef="U-Monetary" decimals="INF">500</ipsas:LongTermDebtNoncurrent>
  <ipsas:OtherNoncurrentLiabilities contextRef="I-2019" unitRef="U-Monetary" decimals="INF">500</ipsas:OtherNoncurrentLiabilities>
  <ipsas:NoncurrentLiabilities contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:NoncurrentLiabilities>
  <ipsas:Liabilities contextRef="I-2019" unitRef="U-Monetary" decimals="INF">6000</ipsas:Liabilities>
  <ipsas:NoncontrollingInterest contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:NoncontrollingInterest>
  <ipsas:ShareCapital contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:ShareCapital>
  <ipsas:Reserves contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:Reserves>
  <ipsas:AccumulatedSurplusesDeficits contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:AccumulatedSurplusesDeficits>

  <ipsas:ControllingInterest contextRef="I-2019" unitRef="U-Monetary" decimals="INF">3000</ipsas:ControllingInterest>

  <ipsas:Equity contextRef="I-2019" unitRef="U-Monetary" decimals="INF">4000</ipsas:Equity>
  <ipsas:LiabilitiesAndNetAssetsEquity contextRef="I-2019" unitRef="U-Monetary" decimals="INF">10000</ipsas:LiabilitiesAndNetAssetsEquity>

  <ipsas:NetAssets contextRef="I-2019" unitRef="U-Monetary" decimals="INF">4000</ipsas:NetAssets>

  <ipsas:PropertyPlantAndEquipmentGross contextRef="I-2019" unitRef="U-Monetary" decimals="INF">5000</ipsas:PropertyPlantAndEquipmentGross>
  <ipsas:AccumulatedDepreciation contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:AccumulatedDepreciation>


  <ipsas:LongTermDebt contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1500</ipsas:LongTermDebt>
  <ipsas:LongTermDebt contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1500</ipsas:LongTermDebt>

  <ipsas:OtherAssets contextRef="I-2020" unitRef="U-Monetary" decimals="INF">4000</ipsas:OtherAssets>
  <ipsas:OtherAssets contextRef="I-2019" unitRef="U-Monetary" decimals="INF">2000</ipsas:OtherAssets>

  <ipsas:OtherLiabilities contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1500</ipsas:OtherLiabilities>
  <ipsas:OtherLiabilities contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1500</ipsas:OtherLiabilities>

  <ipsas:Land contextRef="I-2018" unitRef="U-Monetary" decimals="INF">1000</ipsas:Land>
  <ipsas:BuildingsNet contextRef="I-2018" unitRef="U-Monetary" decimals="INF">1000</ipsas:BuildingsNet>
  <ipsas:FurnitureAndFixturesNet contextRef="I-2018" unitRef="U-Monetary" decimals="INF">1000</ipsas:FurnitureAndFixturesNet>
  <ipsas:MachineryNet contextRef="I-2018" unitRef="U-Monetary" decimals="INF">1000</ipsas:MachineryNet>
  <ipsas:PropertyPlantAndEquipmentNet contextRef="I-2018" unitRef="U-Monetary" decimals="INF">4000</ipsas:PropertyPlantAndEquipmentNet>

  <ipsas:Equity contextRef="I-2018" unitRef="U-Monetary" decimals="INF">1000</ipsas:Equity>
  <ipsas:ShareCapital contextRef="I-2018" unitRef="U-Monetary" decimals="INF">1000</ipsas:ShareCapital>
  <ipsas:NoncontrollingInterest contextRef="I-2018" unitRef="U-Monetary" decimals="INF">0</ipsas:NoncontrollingInterest>
  <ipsas:Reserves contextRef="I-2018" unitRef="U-Monetary" decimals="INF">0</ipsas:Reserves>
  <ipsas:AccumulatedSurplusesDeficits contextRef="I-2018" unitRef="U-Monetary" decimals="INF">0</ipsas:AccumulatedSurplusesDeficits>

  <ipsas:ControllingInterest contextRef="I-2018" unitRef="U-Monetary" decimals="INF">1000</ipsas:ControllingInterest>




  <!-- Balance Sheet, Classes of Stock -->


  <!-- Common -->

  <ipsas:ShareCapital contextRef="I-2020-CSA" unitRef="U-Monetary" decimals="INF">500</ipsas:ShareCapital>
  <ipsas:ShareCapitalParValuePerShare contextRef="I-2020-CSA" unitRef="U-Pure" decimals="INF">1</ipsas:ShareCapitalParValuePerShare>
  <ipsas:ShareCapitalShareSubscriptions contextRef="I-2020-CSA" unitRef="U-Shares" decimals="INF">10000</ipsas:ShareCapitalShareSubscriptions>
  <ipsas:ShareCapitalSharesAuthorized contextRef="I-2020-CSA" unitRef="U-Shares" decimals="INF">10000</ipsas:ShareCapitalSharesAuthorized>
  <ipsas:ShareCapitalSharesIssued contextRef="I-2020-CSA" unitRef="U-Shares" decimals="INF">10000</ipsas:ShareCapitalSharesIssued>
  <ipsas:ShareCapitalSharesOutstanding contextRef="I-2020-CSA" unitRef="U-Shares" decimals="INF">3000</ipsas:ShareCapitalSharesOutstanding>

  <ipsas:ShareCapital contextRef="I-2020-CSB" unitRef="U-Monetary" decimals="INF">500</ipsas:ShareCapital>
  <ipsas:ShareCapitalParValuePerShare contextRef="I-2020-CSB" unitRef="U-Pure" decimals="INF">1</ipsas:ShareCapitalParValuePerShare>
  <ipsas:ShareCapitalShareSubscriptions contextRef="I-2020-CSB" unitRef="U-Shares" decimals="INF">10000</ipsas:ShareCapitalShareSubscriptions>
  <ipsas:ShareCapitalSharesAuthorized contextRef="I-2020-CSB" unitRef="U-Shares" decimals="INF">10000</ipsas:ShareCapitalSharesAuthorized>
  <ipsas:ShareCapitalSharesIssued contextRef="I-2020-CSB" unitRef="U-Shares" decimals="INF">10000</ipsas:ShareCapitalSharesIssued>
  <ipsas:ShareCapitalSharesOutstanding contextRef="I-2020-CSB" unitRef="U-Shares" decimals="INF">3000</ipsas:ShareCapitalSharesOutstanding>


  <ipsas:ShareCapital contextRef="I-2019-CSA" unitRef="U-Monetary" decimals="INF">500</ipsas:ShareCapital>
  <ipsas:ShareCapitalParValuePerShare contextRef="I-2019-CSA" unitRef="U-Pure" decimals="INF">1</ipsas:ShareCapitalParValuePerShare>
  <ipsas:ShareCapitalShareSubscriptions contextRef="I-2019-CSA" unitRef="U-Shares" decimals="INF">10000</ipsas:ShareCapitalShareSubscriptions>
  <ipsas:ShareCapitalSharesAuthorized contextRef="I-2019-CSA" unitRef="U-Shares" decimals="INF">10000</ipsas:ShareCapitalSharesAuthorized>
  <ipsas:ShareCapitalSharesIssued contextRef="I-2019-CSA" unitRef="U-Shares" decimals="INF">10000</ipsas:ShareCapitalSharesIssued>
  <ipsas:ShareCapitalSharesOutstanding contextRef="I-2019-CSA" unitRef="U-Shares" decimals="INF">3000</ipsas:ShareCapitalSharesOutstanding>

  <ipsas:ShareCapital contextRef="I-2019-CSB" unitRef="U-Monetary" decimals="INF">500</ipsas:ShareCapital>
  <ipsas:ShareCapitalParValuePerShare contextRef="I-2019-CSB" unitRef="U-Pure" decimals="INF">1</ipsas:ShareCapitalParValuePerShare>
  <ipsas:ShareCapitalShareSubscriptions contextRef="I-2019-CSB" unitRef="U-Shares" decimals="INF">10000</ipsas:ShareCapitalShareSubscriptions>
  <ipsas:ShareCapitalSharesAuthorized contextRef="I-2019-CSB" unitRef="U-Shares" decimals="INF">10000</ipsas:ShareCapitalSharesAuthorized>
  <ipsas:ShareCapitalSharesIssued contextRef="I-2019-CSB" unitRef="U-Shares" decimals="INF">10000</ipsas:ShareCapitalSharesIssued>
  <ipsas:ShareCapitalSharesOutstanding contextRef="I-2019-CSB" unitRef="U-Shares" decimals="INF">3000</ipsas:ShareCapitalSharesOutstanding>




  <!-- Income Statement -->
  <ipsas:Taxes contextRef="D-2020" unitRef="U-Monetary" decimals="INF">5000</ipsas:Taxes>
  <ipsas:FeesFinesPenaltiesAndLicenses contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:FeesFinesPenaltiesAndLicenses>
  <ipsas:RevenueFromExchangeTransactions contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:RevenueFromExchangeTransactions>
  <ipsas:Revenue contextRef="D-2020" unitRef="U-Monetary" decimals="INF">7000</ipsas:Revenue>

  <ipsas:GeneralPublicServices contextRef="D-2020" unitRef="U-Monetary" decimals="INF">3000</ipsas:GeneralPublicServices>
  <ipsas:Defense contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:Defense>
  <ipsas:FinanceCosts contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:FinanceCosts>
  <ipsas:EconomicAffairs contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:EconomicAffairs>
  <ipsas:Expenses contextRef="D-2020" unitRef="U-Monetary" decimals="INF">6000</ipsas:Expenses>


  <ipsas:SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures>

  <ipsas:ShareSurplusDeficitEquityMethodAssociatesJointVentures contextRef="D-2020" unitRef="U-Monetary" decimals="INF">500</ipsas:ShareSurplusDeficitEquityMethodAssociatesJointVentures>

  <ipsas:SurplusDeficitFromContinuingOperations contextRef="D-2020" unitRef="U-Monetary" decimals="INF">500</ipsas:SurplusDeficitFromContinuingOperations>

  <ipsas:GainLossFromDiscontinuedOperations contextRef="D-2020" unitRef="U-Monetary" decimals="INF">0</ipsas:GainLossFromDiscontinuedOperations>

  <ipsas:SurplusDeficit contextRef="D-2020" unitRef="U-Monetary" decimals="INF">500</ipsas:SurplusDeficit>

  <ipsas:SurplusDeficitAttributableToOwnersControllingEntity contextRef="D-2020" unitRef="U-Monetary" decimals="INF">400</ipsas:SurplusDeficitAttributableToOwnersControllingEntity>
  <ipsas:SurplusDeficitAttributableToNoncontrollingInterest contextRef="D-2020" unitRef="U-Monetary" decimals="INF">100</ipsas:SurplusDeficitAttributableToNoncontrollingInterest>


  <ipsas:Taxes contextRef="D-2019" unitRef="U-Monetary" decimals="INF">6000</ipsas:Taxes>
  <ipsas:FeesFinesPenaltiesAndLicenses contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:FeesFinesPenaltiesAndLicenses>
  <ipsas:RevenueFromExchangeTransactions contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:RevenueFromExchangeTransactions>
  <ipsas:Revenue contextRef="D-2019" unitRef="U-Monetary" decimals="INF">8000</ipsas:Revenue>

  <ipsas:GeneralPublicServices contextRef="D-2019" unitRef="U-Monetary" decimals="INF">8000</ipsas:GeneralPublicServices>
  <ipsas:Defense contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:Defense>
  <ipsas:FinanceCosts contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:FinanceCosts>
  <ipsas:EconomicAffairs contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:EconomicAffairs>

  <ipsas:Expenses contextRef="D-2019" unitRef="U-Monetary" decimals="INF">11000</ipsas:Expenses>


  <ipsas:SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures contextRef="D-2019" unitRef="U-Monetary" decimals="INF">-3000</ipsas:SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures>

  <ipsas:ShareSurplusDeficitEquityMethodAssociatesJointVentures contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:ShareSurplusDeficitEquityMethodAssociatesJointVentures>

  <ipsas:SurplusDeficitFromContinuingOperations contextRef="D-2019" unitRef="U-Monetary" decimals="INF">-4000</ipsas:SurplusDeficitFromContinuingOperations>
  <ipsas:GainLossFromDiscontinuedOperations contextRef="D-2019" unitRef="U-Monetary" decimals="INF">0</ipsas:GainLossFromDiscontinuedOperations>

  <ipsas:SurplusDeficit contextRef="D-2019" unitRef="U-Monetary" decimals="INF">-4000</ipsas:SurplusDeficit>


  <ipsas:SurplusDeficitAttributableToOwnersControllingEntity contextRef="D-2019" unitRef="U-Monetary" decimals="INF">-3000</ipsas:SurplusDeficitAttributableToOwnersControllingEntity>
  <ipsas:SurplusDeficitAttributableToNoncontrollingInterest contextRef="D-2019" unitRef="U-Monetary" decimals="INF">-1000</ipsas:SurplusDeficitAttributableToNoncontrollingInterest>


  <!-- Cash Flows, impacts all cash flow statements -->
  <ipsas:CashAndCashEquivalentsPerCashFlowStatement contextRef="I-2020" unitRef="U-Monetary" decimals="INF">0</ipsas:CashAndCashEquivalentsPerCashFlowStatement>
  <ipsas:CashAndCashEquivalentsPerCashFlowStatement contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:CashAndCashEquivalentsPerCashFlowStatement>
  <ipsas:CashAndCashEquivalentsPerCashFlowStatement contextRef="I-2018" unitRef="U-Monetary" decimals="INF">-3000</ipsas:CashAndCashEquivalentsPerCashFlowStatement>


  <!-- Cash Flows, Direct -->
  <ipsas:ProceedsFromTaxation contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:ProceedsFromTaxation>
  <ipsas:PaymentsOfEmployeeCosts contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:PaymentsOfEmployeeCosts>
  <ipsas:PaymentsOfInterest contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:PaymentsOfInterest>
  <ipsas:NetCashFlowFromUsedInOperatingActivities contextRef="D-2020" unitRef="U-Monetary" decimals="INF">-1000</ipsas:NetCashFlowFromUsedInOperatingActivities>

  <ipsas:PaymentsForPurchasesOfPropertyPlantAndEquipment contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:PaymentsForPurchasesOfPropertyPlantAndEquipment>
  <ipsas:ProceedsFromSaleOfPropertyPlantAndEquipment contextRef="D-2020" unitRef="U-Monetary" decimals="INF">3000</ipsas:ProceedsFromSaleOfPropertyPlantAndEquipment>
  <ipsas:NetCashFlowsFromUsedInInvestingActivities contextRef="D-2020" unitRef="U-Monetary" decimals="INF">2000</ipsas:NetCashFlowsFromUsedInInvestingActivities>

  <ipsas:RepaymentOfBorrowings contextRef="D-2020" unitRef="U-Monetary" decimals="INF">3000</ipsas:RepaymentOfBorrowings>
  <ipsas:ProceedsFromAdditionalBorrowings contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:ProceedsFromAdditionalBorrowings>
  <ipsas:NetCashFlowsFromUsedInFinancingActivities contextRef="D-2020" unitRef="U-Monetary" decimals="INF">-2000</ipsas:NetCashFlowsFromUsedInFinancingActivities>

  <ipsas:NetCashFlow contextRef="D-2020" unitRef="U-Monetary" decimals="INF">-1000</ipsas:NetCashFlow>

  <ipsas:ProceedsFromTaxation contextRef="D-2019" unitRef="U-Monetary" decimals="INF">6000</ipsas:ProceedsFromTaxation>
  <ipsas:PaymentsOfEmployeeCosts contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:PaymentsOfEmployeeCosts>
  <ipsas:PaymentsOfInterest contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:PaymentsOfInterest>
  <ipsas:NetCashFlowFromUsedInOperatingActivities contextRef="D-2019" unitRef="U-Monetary" decimals="INF">4000</ipsas:NetCashFlowFromUsedInOperatingActivities>

  <ipsas:PaymentsForPurchasesOfPropertyPlantAndEquipment contextRef="D-2019" unitRef="U-Monetary" decimals="INF">2000</ipsas:PaymentsForPurchasesOfPropertyPlantAndEquipment>
  <ipsas:ProceedsFromSaleOfPropertyPlantAndEquipment contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:ProceedsFromSaleOfPropertyPlantAndEquipment>
  <ipsas:NetCashFlowsFromUsedInInvestingActivities contextRef="D-2019" unitRef="U-Monetary" decimals="INF">-1000</ipsas:NetCashFlowsFromUsedInInvestingActivities>

  <ipsas:RepaymentOfBorrowings contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:RepaymentOfBorrowings>
  <ipsas:ProceedsFromAdditionalBorrowings contextRef="D-2019" unitRef="U-Monetary" decimals="INF">2000</ipsas:ProceedsFromAdditionalBorrowings>
  <ipsas:NetCashFlowsFromUsedInFinancingActivities contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:NetCashFlowsFromUsedInFinancingActivities>

  <ipsas:NetCashFlow contextRef="D-2019" unitRef="U-Monetary" decimals="INF">4000</ipsas:NetCashFlow>





   <!-- Prior period adjustment/restatement -->
   <!-- Note the IDs which indicate restatement. -->


	<ipsas:AccumulatedSurplusesDeficits decimals="INF" unitRef="U-Monetary" contextRef="I-2019-OrigionallyReported">2000</ipsas:AccumulatedSurplusesDeficits>

   <!-- What should the period of the restatement adjustment concepts be? -->


  <ipsas:CorrectionOfPriorPeriodErrors id="Restated-01" decimals="INF" unitRef="U-Monetary" contextRef="D-2020">500</ipsas:CorrectionOfPriorPeriodErrors>

  <ipsas:ChangesInAccountingPolicies id="Restated-02" decimals="INF" unitRef="U-Monetary" contextRef="D-2020">-1500</ipsas:ChangesInAccountingPolicies>








  <!-- Statement of Changes in Equity -->

  <!-- Common Stock Amount -->
  <ipsas:ShareCapitalContributions contextRef="D-2019" unitRef="U-Monetary" decimals="INF">3000</ipsas:ShareCapitalContributions>
  <ipsas:ShareCapitalDistributions contextRef="D-2019" unitRef="U-Monetary" decimals="INF">2000</ipsas:ShareCapitalDistributions>
  <ipsas:ShareCapitalOtherIncreaseDecrease contextRef="D-2019" unitRef="U-Monetary" decimals="INF">-1000</ipsas:ShareCapitalOtherIncreaseDecrease>

  <ipsas:ShareCapitalContributions contextRef="D-2020" unitRef="U-Monetary" decimals="INF">2000</ipsas:ShareCapitalContributions>
  <ipsas:ShareCapitalDistributions contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:ShareCapitalDistributions>
  <ipsas:ShareCapitalOtherIncreaseDecrease contextRef="D-2020" unitRef="U-Monetary" decimals="INF">-1000</ipsas:ShareCapitalOtherIncreaseDecrease>


  <!-- Reserves -->
  <ipsas:GainOnPropertyRevaluation contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:GainOnPropertyRevaluation>
  <ipsas:LossOnRevaluationOfInvestments contextRef="D-2019" unitRef="U-Monetary" decimals="INF">0</ipsas:LossOnRevaluationOfInvestments>
  <ipsas:ExchangeDifferencesOnTranslationOfForiegnOperations contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:ExchangeDifferencesOnTranslationOfForiegnOperations>
  <ipsas:ReservesOtherIncreaseDecrease contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:ReservesOtherIncreaseDecrease>

  <ipsas:GainOnPropertyRevaluation contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:GainOnPropertyRevaluation>
  <ipsas:LossOnRevaluationOfInvestments contextRef="D-2020" unitRef="U-Monetary" decimals="INF">0</ipsas:LossOnRevaluationOfInvestments>
  <ipsas:ExchangeDifferencesOnTranslationOfForiegnOperations contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:ExchangeDifferencesOnTranslationOfForiegnOperations>
  <ipsas:ReservesOtherIncreaseDecrease contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:ReservesOtherIncreaseDecrease>


  <!-- Accumulated Surpluses -->
  <ipsas:AccumulatedSurplusesDeficitsOtherIncreaseDecrease contextRef="D-2019" unitRef="U-Monetary" decimals="INF">5000</ipsas:AccumulatedSurplusesDeficitsOtherIncreaseDecrease>

  <ipsas:AccumulatedSurplusesDeficitsOtherIncreaseDecrease contextRef="D-2020" unitRef="U-Monetary" decimals="INF">600</ipsas:AccumulatedSurplusesDeficitsOtherIncreaseDecrease>

  <!-- Noncontrolling Interest -->
  <ipsas:NoncontrollingInterestOtherIncreaseDecrease contextRef="D-2019" unitRef="U-Monetary" decimals="INF">2000</ipsas:NoncontrollingInterestOtherIncreaseDecrease>

  <ipsas:NoncontrollingInterestOtherIncreaseDecrease contextRef="D-2020" unitRef="U-Monetary" decimals="INF">900</ipsas:NoncontrollingInterestOtherIncreaseDecrease>




  <!-- Equity, Total -->
  <ipsas:DividendsPaid contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:DividendsPaid>
  <ipsas:OtherIncreaseDecreaseInEquity contextRef="D-2019" unitRef="U-Monetary" decimals="INF">7000</ipsas:OtherIncreaseDecreaseInEquity>


  <ipsas:DividendsPaid contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:DividendsPaid>
  <ipsas:OtherIncreaseDecreaseInEquity contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1500</ipsas:OtherIncreaseDecreaseInEquity>



  <!-- Common Stock Shares -->
  <ipsas:ShareCapitalSharesOutstanding contextRef="I-2018-CSA" unitRef="U-Shares" decimals="INF">3000</ipsas:ShareCapitalSharesOutstanding>

  <ipsas:ShareCapitalSharesOutstanding contextRef="I-2018-CSB" unitRef="U-Shares" decimals="INF">3000</ipsas:ShareCapitalSharesOutstanding>

  <ipsas:ShareCapitalSharesAdditionalSharesIssued contextRef="D-2019-CSA" unitRef="U-Shares" decimals="INF">2500</ipsas:ShareCapitalSharesAdditionalSharesIssued>
  <ipsas:ShareCapitalSharesOptionsExercised contextRef="D-2019-CSA" unitRef="U-Shares" decimals="INF">3000</ipsas:ShareCapitalSharesOptionsExercised>
  <ipsas:OtherIncreaseDecreaseInShareCapitalShares contextRef="D-2019-CSA" unitRef="U-Shares" decimals="INF">-5500</ipsas:OtherIncreaseDecreaseInShareCapitalShares>

  <ipsas:ShareCapitalSharesAdditionalSharesIssued contextRef="D-2020-CSA" unitRef="U-Shares" decimals="INF">2500</ipsas:ShareCapitalSharesAdditionalSharesIssued>
  <ipsas:ShareCapitalSharesOptionsExercised contextRef="D-2020-CSA" unitRef="U-Shares" decimals="INF">3000</ipsas:ShareCapitalSharesOptionsExercised>
  <ipsas:OtherIncreaseDecreaseInShareCapitalShares contextRef="D-2020-CSA" unitRef="U-Shares" decimals="INF">-5500</ipsas:OtherIncreaseDecreaseInShareCapitalShares>

  <ipsas:ShareCapitalSharesAdditionalSharesIssued contextRef="D-2019-CSB" unitRef="U-Shares" decimals="INF">2500</ipsas:ShareCapitalSharesAdditionalSharesIssued>
  <ipsas:ShareCapitalSharesOptionsExercised contextRef="D-2019-CSB" unitRef="U-Shares" decimals="INF">3000</ipsas:ShareCapitalSharesOptionsExercised>
  <ipsas:OtherIncreaseDecreaseInShareCapitalShares contextRef="D-2019-CSB" unitRef="U-Shares" decimals="INF">-5500</ipsas:OtherIncreaseDecreaseInShareCapitalShares>

  <ipsas:ShareCapitalSharesAdditionalSharesIssued contextRef="D-2020-CSB" unitRef="U-Shares" decimals="INF">2500</ipsas:ShareCapitalSharesAdditionalSharesIssued>
  <ipsas:ShareCapitalSharesOptionsExercised contextRef="D-2020-CSB" unitRef="U-Shares" decimals="INF">3000</ipsas:ShareCapitalSharesOptionsExercised>
  <ipsas:OtherIncreaseDecreaseInShareCapitalShares contextRef="D-2020-CSB" unitRef="U-Shares" decimals="INF">-5500</ipsas:OtherIncreaseDecreaseInShareCapitalShares>




  <ipsas:EstimatedUsefulLifeBuildings contextRef="D-2020">Sed eu nibh. Fusce vitae mi. Sed dapibus venenatis ipsum. Sed in purus. Class aptent taciti sociosqu ad litora torquent per conubia nostra, per inceptos hymenaeos.</ipsas:EstimatedUsefulLifeBuildings>
  <ipsas:EstimatedUsefulLifeFurnitureAndFixtures contextRef="D-2020">Curabitur fermentum mattis eros. Pellentesque pede felis, rhoncus accumsan, luctus ut, facilisis vitae, tortor.</ipsas:EstimatedUsefulLifeFurnitureAndFixtures>
  <ipsas:EstimatedUsefulLifeOtherPropertyPlantAndEquipment contextRef="D-2020">Sed eu nibh. Fusce vitae mi. Sed dapibus venenatis ipsum. Sed in purus. Class aptent taciti sociosqu ad litora torquent per conubia nostra, per inceptos hymenaeos.</ipsas:EstimatedUsefulLifeOtherPropertyPlantAndEquipment>
   


  <!-- Cash and cash equivalents -->

  <ipsas:CashOnHandAndBalancesWithBanks contextRef="I-2020" unitRef="U-Monetary" decimals="INF">500</ipsas:CashOnHandAndBalancesWithBanks>
  <ipsas:ShortTermInvestments contextRef="I-2020" unitRef="U-Monetary" decimals="INF">500</ipsas:ShortTermInvestments>

  <ipsas:CashOnHandAndBalancesWithBanks contextRef="I-2019" unitRef="U-Monetary" decimals="INF">500</ipsas:CashOnHandAndBalancesWithBanks>
  <ipsas:ShortTermInvestments contextRef="I-2019" unitRef="U-Monetary" decimals="INF">500</ipsas:ShortTermInvestments>



  <!-- Receivables -->


  <ipsas:TradeReceivablesNetCurrent contextRef="I-2020" unitRef="U-Monetary" decimals="INF">500</ipsas:TradeReceivablesNetCurrent>
  <ipsas:FinanceLeaseReceivablesNetCurrent contextRef="I-2020" unitRef="U-Monetary" decimals="INF">400</ipsas:FinanceLeaseReceivablesNetCurrent>
  <ipsas:OtherReceivablesNetCurrent contextRef="I-2020" unitRef="U-Monetary" decimals="INF">100</ipsas:OtherReceivablesNetCurrent>

  <ipsas:TradeReceivablesNetCurrent contextRef="I-2019" unitRef="U-Monetary" decimals="INF">500</ipsas:TradeReceivablesNetCurrent>
  <ipsas:FinanceLeaseReceivablesNetCurrent contextRef="I-2019" unitRef="U-Monetary" decimals="INF">400</ipsas:FinanceLeaseReceivablesNetCurrent>
  <ipsas:OtherReceivablesNetCurrent contextRef="I-2019" unitRef="U-Monetary" decimals="INF">100</ipsas:OtherReceivablesNetCurrent>


  <ipsas:ReceivablesGross contextRef="I-2020" unitRef="U-Monetary" decimals="INF">2000</ipsas:ReceivablesGross>
  <ipsas:AllowanceForDoubtfulAccountsReceivables contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:AllowanceForDoubtfulAccountsReceivables>

  <ipsas:ReceivablesGross contextRef="I-2019" unitRef="U-Monetary" decimals="INF">2000</ipsas:ReceivablesGross>
  <ipsas:AllowanceForDoubtfulAccountsReceivables contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:AllowanceForDoubtfulAccountsReceivables>

  <ipsas:ReceivablesNet contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:ReceivablesNet>
  <ipsas:ReceivablesNetNoncurrent contextRef="I-2020" unitRef="U-Monetary" decimals="INF">0</ipsas:ReceivablesNetNoncurrent>

  <ipsas:ReceivablesNet contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:ReceivablesNet>
  <ipsas:ReceivablesNetNoncurrent contextRef="I-2019" unitRef="U-Monetary" decimals="INF">0</ipsas:ReceivablesNetNoncurrent>


  <!-- Inventory -->
  <ipsas:MilitaryInventories contextRef="I-2020" unitRef="U-Monetary" decimals="INF">600</ipsas:MilitaryInventories>
  <ipsas:StrategicStockpiles contextRef="I-2020" unitRef="U-Monetary" decimals="INF">300</ipsas:StrategicStockpiles>
  <ipsas:ConsumableStores contextRef="I-2020" unitRef="U-Monetary" decimals="INF">100</ipsas:ConsumableStores>

  <ipsas:MilitaryInventories contextRef="I-2019" unitRef="U-Monetary" decimals="INF">600</ipsas:MilitaryInventories>
  <ipsas:StrategicStockpiles contextRef="I-2019" unitRef="U-Monetary" decimals="INF">300</ipsas:StrategicStockpiles>
  <ipsas:ConsumableStores contextRef="I-2019" unitRef="U-Monetary" decimals="INF">100</ipsas:ConsumableStores>


  <!-- Prepaid Expenses -->
  <ipsas:PrepaidInsurance contextRef="I-2020" unitRef="U-Monetary" decimals="INF">300</ipsas:PrepaidInsurance>
  <ipsas:PrepaidInterest contextRef="I-2020" unitRef="U-Monetary" decimals="INF">200</ipsas:PrepaidInterest>

  <ipsas:PrepaidInsurance contextRef="I-2019" unitRef="U-Monetary" decimals="INF">300</ipsas:PrepaidInsurance>
  <ipsas:PrepaidInterest contextRef="I-2019" unitRef="U-Monetary" decimals="INF">200</ipsas:PrepaidInterest>

  <!-- Property, Plant, and Equipment -->
  <ipsas:PropertyPlantEquipmentEstimatedUsefulLife contextRef="D-2020-Buildings">P25Y</ipsas:PropertyPlantEquipmentEstimatedUsefulLife>
  <ipsas:PropertyPlantEquipmentEstimatedUsefulLife contextRef="D-2020-FurnitureFixtures">P15Y</ipsas:PropertyPlantEquipmentEstimatedUsefulLife>
  <ipsas:PropertyPlantEquipmentEstimatedUsefulLife contextRef="D-2020-OtherPPE">P10Y</ipsas:PropertyPlantEquipmentEstimatedUsefulLife>



  <!-- Property, Plant, and Equipment Represented Dimensionally PropertyPlantAndEquipmentNet -->
  <ipsas:PropertyPlantAndEquipmentNet contextRef="I-2020-Land" unitRef="U-Monetary" decimals="INF">1000</ipsas:PropertyPlantAndEquipmentNet>
  <ipsas:PropertyPlantAndEquipmentNet contextRef="I-2020-Buildings" unitRef="U-Monetary" decimals="INF">1000</ipsas:PropertyPlantAndEquipmentNet>
  <ipsas:PropertyPlantAndEquipmentNet contextRef="I-2020-Furniture" unitRef="U-Monetary" decimals="INF">1000</ipsas:PropertyPlantAndEquipmentNet>
  <ipsas:PropertyPlantAndEquipmentNet contextRef="I-2020-OtherPPE" unitRef="U-Monetary" decimals="INF">1000</ipsas:PropertyPlantAndEquipmentNet>


  <ipsas:PropertyPlantAndEquipmentNet contextRef="I-2019-Land" unitRef="U-Monetary" decimals="INF">1000</ipsas:PropertyPlantAndEquipmentNet>
  <ipsas:PropertyPlantAndEquipmentNet contextRef="I-2019-Buildings" unitRef="U-Monetary" decimals="INF">1000</ipsas:PropertyPlantAndEquipmentNet>
  <ipsas:PropertyPlantAndEquipmentNet contextRef="I-2019-Furniture" unitRef="U-Monetary" decimals="INF">1000</ipsas:PropertyPlantAndEquipmentNet>
  <ipsas:PropertyPlantAndEquipmentNet contextRef="I-2019-OtherPPE" unitRef="U-Monetary" decimals="INF">1000</ipsas:PropertyPlantAndEquipmentNet>



  <!-- Property, Plant, and Equipment: Schedule, Movement Analysis -->

  <ipsas:LandAdditions contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:LandAdditions>
  <ipsas:LandDisposals contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:LandDisposals>
  <ipsas:LandRevaluations contextRef="D-2020" unitRef="U-Monetary" decimals="INF">0</ipsas:LandRevaluations>
  <ipsas:LandOtherIncreaseDecrease contextRef="D-2020" unitRef="U-Monetary" decimals="INF">0</ipsas:LandOtherIncreaseDecrease>


  <ipsas:BuildingsNetAdditions contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:BuildingsNetAdditions>
  <ipsas:BuildingsNetDisposals contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:BuildingsNetDisposals>
  <ipsas:BuildingsNetRevaluations contextRef="D-2020" unitRef="U-Monetary" decimals="INF">0</ipsas:BuildingsNetRevaluations>
  <ipsas:BuildingsNetOtherIncreaseDecrease contextRef="D-2020" unitRef="U-Monetary" decimals="INF">0</ipsas:BuildingsNetOtherIncreaseDecrease>

  <ipsas:FurnitureAndFixturesNetAdditions contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:FurnitureAndFixturesNetAdditions>
  <ipsas:FurnitureAndFixturesNetDisposals contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:FurnitureAndFixturesNetDisposals>
  <ipsas:FurnitureAndFixturesNetRevaluations contextRef="D-2020" unitRef="U-Monetary" decimals="INF">0</ipsas:FurnitureAndFixturesNetRevaluations>
  <ipsas:FurnitureAndFixturesNetOtherIncreaseDecrease contextRef="D-2020" unitRef="U-Monetary" decimals="INF">0</ipsas:FurnitureAndFixturesNetOtherIncreaseDecrease>

  <ipsas:MachineryNetAdditions contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:MachineryNetAdditions>
  <ipsas:MachineryNetDisposals contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:MachineryNetDisposals>
  <ipsas:MachineryNetRevaluations contextRef="D-2020" unitRef="U-Monetary" decimals="INF">0</ipsas:MachineryNetRevaluations>
  <ipsas:MachineryNetOtherIncreaseDecrease contextRef="D-2020" unitRef="U-Monetary" decimals="INF">0</ipsas:MachineryNetOtherIncreaseDecrease>

  <ipsas:PropertyPlantAndEquipmentNetAdditions contextRef="D-2020" unitRef="U-Monetary" decimals="INF">4000</ipsas:PropertyPlantAndEquipmentNetAdditions>
  <ipsas:PropertyPlantAndEquipmentNetDisposals contextRef="D-2020" unitRef="U-Monetary" decimals="INF">4000</ipsas:PropertyPlantAndEquipmentNetDisposals>
  <ipsas:PropertyPlantAndEquipmentNetRevaluations contextRef="D-2020" unitRef="U-Monetary" decimals="INF">0</ipsas:PropertyPlantAndEquipmentNetRevaluations>
  <ipsas:PropertyPlantAndEquipmentNetOtherIncreaseDecrease contextRef="D-2020" unitRef="U-Monetary" decimals="INF">0</ipsas:PropertyPlantAndEquipmentNetOtherIncreaseDecrease>




  <ipsas:LandAdditions contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:LandAdditions>
  <ipsas:LandDisposals contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:LandDisposals>
  <ipsas:LandRevaluations contextRef="D-2019" unitRef="U-Monetary" decimals="INF">0</ipsas:LandRevaluations>
  <ipsas:LandOtherIncreaseDecrease contextRef="D-2019" unitRef="U-Monetary" decimals="INF">0</ipsas:LandOtherIncreaseDecrease>


  <ipsas:BuildingsNetAdditions contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:BuildingsNetAdditions>
  <ipsas:BuildingsNetDisposals contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:BuildingsNetDisposals>
  <ipsas:BuildingsNetRevaluations contextRef="D-2019" unitRef="U-Monetary" decimals="INF">0</ipsas:BuildingsNetRevaluations>
  <ipsas:BuildingsNetOtherIncreaseDecrease contextRef="D-2019" unitRef="U-Monetary" decimals="INF">0</ipsas:BuildingsNetOtherIncreaseDecrease>

  <ipsas:FurnitureAndFixturesNetAdditions contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:FurnitureAndFixturesNetAdditions>
  <ipsas:FurnitureAndFixturesNetDisposals contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:FurnitureAndFixturesNetDisposals>
  <ipsas:FurnitureAndFixturesNetRevaluations contextRef="D-2019" unitRef="U-Monetary" decimals="INF">0</ipsas:FurnitureAndFixturesNetRevaluations>
  <ipsas:FurnitureAndFixturesNetOtherIncreaseDecrease contextRef="D-2019" unitRef="U-Monetary" decimals="INF">0</ipsas:FurnitureAndFixturesNetOtherIncreaseDecrease>

  <ipsas:MachineryNetAdditions contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:MachineryNetAdditions>
  <ipsas:MachineryNetDisposals contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:MachineryNetDisposals>
  <ipsas:MachineryNetRevaluations contextRef="D-2019" unitRef="U-Monetary" decimals="INF">0</ipsas:MachineryNetRevaluations>
  <ipsas:MachineryNetOtherIncreaseDecrease contextRef="D-2019" unitRef="U-Monetary" decimals="INF">0</ipsas:MachineryNetOtherIncreaseDecrease>

  <ipsas:PropertyPlantAndEquipmentNetAdditions contextRef="D-2019" unitRef="U-Monetary" decimals="INF">4000</ipsas:PropertyPlantAndEquipmentNetAdditions>
  <ipsas:PropertyPlantAndEquipmentNetDisposals contextRef="D-2019" unitRef="U-Monetary" decimals="INF">4000</ipsas:PropertyPlantAndEquipmentNetDisposals>
  <ipsas:PropertyPlantAndEquipmentNetRevaluations contextRef="D-2019" unitRef="U-Monetary" decimals="INF">0</ipsas:PropertyPlantAndEquipmentNetRevaluations>
  <ipsas:PropertyPlantAndEquipmentNetOtherIncreaseDecrease contextRef="D-2019" unitRef="U-Monetary" decimals="INF">0</ipsas:PropertyPlantAndEquipmentNetOtherIncreaseDecrease>


  <!-- Property, Plant, and Equipment: Schedule of Leasholod Land and Buildings -->

  <ipsas:LeaseholdLandAndBuildingLandArea contextRef="I-2020-LI-ALL" unitRef="U-Pure" decimals="INF">101000</ipsas:LeaseholdLandAndBuildingLandArea>
  <ipsas:LeaseholdLandAndBuildingValueAtCost contextRef="I-2020-LI-ALL" unitRef="U-Monetary" decimals="INF">55000</ipsas:LeaseholdLandAndBuildingValueAtCost>
  <ipsas:LeaseholdLandAndBuildingValueAtCost contextRef="I-2019-LI-ALL" unitRef="U-Monetary" decimals="INF">44000</ipsas:LeaseholdLandAndBuildingValueAtCost>

  <ipsas:LeaseholdLandAndBuildingLocation contextRef="D-2020-LIA">Tacoma, Washington</ipsas:LeaseholdLandAndBuildingLocation>
  <ipsas:LeaseholdLandAndBuildingDescriptionOfFacility contextRef="D-2020-LIA">Warehouse</ipsas:LeaseholdLandAndBuildingDescriptionOfFacility>
  <ipsas:LeaseholdLandAndBuildingTenure contextRef="D-2020-LIA">Fifteen year lease</ipsas:LeaseholdLandAndBuildingTenure>
  <ipsas:LeaseholdLandAndBuildingTenureStartDate contextRef="D-2020-LIA">2000-01-01</ipsas:LeaseholdLandAndBuildingTenureStartDate>
  <ipsas:LeaseholdLandAndBuildingLandArea contextRef="I-2020-LIA" unitRef="U-Pure" decimals="INF">1000</ipsas:LeaseholdLandAndBuildingLandArea>
  <ipsas:LeaseholdLandAndBuildingValueAtCost contextRef="I-2020-LIA" unitRef="U-Monetary" decimals="INF">5000</ipsas:LeaseholdLandAndBuildingValueAtCost>
  <ipsas:LeaseholdLandAndBuildingValueAtCost contextRef="I-2019-LIA" unitRef="U-Monetary" decimals="INF">4000</ipsas:LeaseholdLandAndBuildingValueAtCost>

  <ipsas:LeaseholdLandAndBuildingLocation contextRef="D-2020-LIB">Seattle, Washington</ipsas:LeaseholdLandAndBuildingLocation>
  <ipsas:LeaseholdLandAndBuildingDescriptionOfFacility contextRef="D-2020-LIB">Warehouse</ipsas:LeaseholdLandAndBuildingDescriptionOfFacility>
  <ipsas:LeaseholdLandAndBuildingTenure contextRef="D-2020-LIB">Twenty year lease</ipsas:LeaseholdLandAndBuildingTenure>
  <ipsas:LeaseholdLandAndBuildingTenureStartDate contextRef="D-2020-LIB">2000-01-01</ipsas:LeaseholdLandAndBuildingTenureStartDate>
  <ipsas:LeaseholdLandAndBuildingLandArea contextRef="I-2020-LIB" unitRef="U-Pure" decimals="INF">100000</ipsas:LeaseholdLandAndBuildingLandArea>
  <ipsas:LeaseholdLandAndBuildingValueAtCost contextRef="I-2020-LIB" unitRef="U-Monetary" decimals="INF">50000</ipsas:LeaseholdLandAndBuildingValueAtCost>
  <ipsas:LeaseholdLandAndBuildingValueAtCost contextRef="I-2019-LIB" unitRef="U-Monetary" decimals="INF">40000</ipsas:LeaseholdLandAndBuildingValueAtCost>



  <!-- Other Assets -->


  <!-- Payables and Accruals -->



  <!-- Debt -->

  <ipsas:LongTermDebtSecured contextRef="I-2020" unitRef="U-Monetary" decimals="INF">750</ipsas:LongTermDebtSecured>
  <ipsas:LongTermDebtUnsecured contextRef="I-2020" unitRef="U-Monetary" decimals="INF">250</ipsas:LongTermDebtUnsecured>
  <ipsas:LongTermDebtSubordinated contextRef="I-2020" unitRef="U-Monetary" decimals="INF">250</ipsas:LongTermDebtSubordinated>
  <ipsas:OtherLongTermDebt contextRef="I-2020" unitRef="U-Monetary" decimals="INF">250</ipsas:OtherLongTermDebt>

  <ipsas:LongTermDebtSecured contextRef="I-2019" unitRef="U-Monetary" decimals="INF">750</ipsas:LongTermDebtSecured>
  <ipsas:LongTermDebtUnsecured contextRef="I-2019" unitRef="U-Monetary" decimals="INF">250</ipsas:LongTermDebtUnsecured>
  <ipsas:LongTermDebtSubordinated contextRef="I-2019" unitRef="U-Monetary" decimals="INF">250</ipsas:LongTermDebtSubordinated>
  <ipsas:OtherLongTermDebt contextRef="I-2019" unitRef="U-Monetary" decimals="INF">250</ipsas:OtherLongTermDebt>


  <!-- Maturities -->
  <ipsas:LongTermDebtMaturingInTwoYears contextRef="I-2020" unitRef="U-Monetary" decimals="INF">50</ipsas:LongTermDebtMaturingInTwoYears>
  <ipsas:LongTermDebtMaturingInThreeYears contextRef="I-2020" unitRef="U-Monetary" decimals="INF">25</ipsas:LongTermDebtMaturingInThreeYears>
  <ipsas:LongTermDebtMaturingInFourYears contextRef="I-2020" unitRef="U-Monetary" decimals="INF">50</ipsas:LongTermDebtMaturingInFourYears>
  <ipsas:LongTermDebtMaturingInFiveYears contextRef="I-2020" unitRef="U-Monetary" decimals="INF">75</ipsas:LongTermDebtMaturingInFiveYears>
  <ipsas:LongTermDebtMaturingThereafter contextRef="I-2020" unitRef="U-Monetary" decimals="INF">300</ipsas:LongTermDebtMaturingThereafter>

  <!-- This causes a calculation inconsistency to go away -->
  <ipsas:LongTermDebtMaturingInTwoYears contextRef="I-2019" unitRef="U-Monetary" decimals="INF">500</ipsas:LongTermDebtMaturingInTwoYears>




  <!-- Debt Instruments -->
  <ipsas:DebtInstrumentDescription contextRef="D-2020-DIA">Debt Instrument A in metus augue, euismod nec, luctus eu, egestas sed</ipsas:DebtInstrumentDescription>
  <ipsas:LongTermDebt contextRef="I-2020-DIA" unitRef="U-Monetary" decimals="INF">500</ipsas:LongTermDebt>
  <ipsas:LongTermDebt contextRef="I-2019-DIA" unitRef="U-Monetary" decimals="INF">500</ipsas:LongTermDebt>

  <ipsas:DebtInstrumentDescription contextRef="D-2020-DIB">Debt Instrument B luctus eu, egestas sed</ipsas:DebtInstrumentDescription>
  <ipsas:LongTermDebt contextRef="I-2020-DIB" unitRef="U-Monetary" decimals="INF">500</ipsas:LongTermDebt>
  <ipsas:LongTermDebt contextRef="I-2019-DIB" unitRef="U-Monetary" decimals="INF">500</ipsas:LongTermDebt>

  <ipsas:DebtInstrumentDescription contextRef="D-2020-DIC">Debt Instrument C velit lobortis dictum. In metus augue, euismod nec, luctus eu</ipsas:DebtInstrumentDescription>
  <ipsas:LongTermDebt contextRef="I-2020-DIC" unitRef="U-Monetary" decimals="INF">500</ipsas:LongTermDebt>
  <ipsas:LongTermDebt contextRef="I-2019-DIC" unitRef="U-Monetary" decimals="INF">500</ipsas:LongTermDebt>


  <!-- Other Liabilities -->


  <!-- Equity -->



  <!-- By Nature Income Statement. -->

  <ipsas:WagesSalariesAndEmployeeBenefits contextRef="D-2020" unitRef="U-Monetary" decimals="INF">3000</ipsas:WagesSalariesAndEmployeeBenefits>
  <ipsas:WagesSalariesAndEmployeeBenefits contextRef="D-2019" unitRef="U-Monetary" decimals="INF">7000</ipsas:WagesSalariesAndEmployeeBenefits>

  <ipsas:SuppliesAndConsumablesUsed contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</ipsas:SuppliesAndConsumablesUsed>
  <ipsas:SuppliesAndConsumablesUsed contextRef="D-2019" unitRef="U-Monetary" decimals="INF">2000</ipsas:SuppliesAndConsumablesUsed>

  <ipsas:DepreciationAndAmortization contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</ipsas:DepreciationAndAmortization>



  <!-- Prior period -->
  <ipsas:AssetsSegmental contextRef="I-2019" unitRef="U-Monetary" decimals="INF">8000</ipsas:AssetsSegmental>
  <ipsas:AssetsUnallocatedCorporate contextRef="I-2019" unitRef="U-Monetary" decimals="INF">2000</ipsas:AssetsUnallocatedCorporate>


  <ipsas:LiabilitiesSegmental contextRef="I-2019" unitRef="U-Monetary" decimals="INF">4000</ipsas:LiabilitiesSegmental>
  <ipsas:LiabilitiesUnallocatedCorporate contextRef="I-2019" unitRef="U-Monetary" decimals="INF">2000</ipsas:LiabilitiesUnallocatedCorporate>

  <ipsas:Depreciation contextRef="D-2019" unitRef="U-Monetary" decimals="INF">500</ipsas:Depreciation>
  <ipsas:Amortization contextRef="D-2019" unitRef="U-Monetary" decimals="INF">500</ipsas:Amortization>



  <!-- Reconciliation of Cash -->
  <ipsas:ReconcilingItemAmount contextRef="I-2020" unitRef="U-Monetary" decimals="INF">-1000</ipsas:ReconcilingItemAmount>
  <ipsas:ReconcilingItemAmount contextRef="I-2019" unitRef="U-Monetary" decimals="INF">0</ipsas:ReconcilingItemAmount>

  <!-- ReconcilingItemAmount could be changed to ReconcilingItem potentially -->
  <ipsas:ReconcilingItemDescription contextRef="D-2020-CREC-A">Reconciling Item A</ipsas:ReconcilingItemDescription>
  <ipsas:ReconcilingItemAmount contextRef="I-2020-CREC-A" unitRef="U-Monetary" decimals="INF">-500</ipsas:ReconcilingItemAmount>
  <ipsas:ReconcilingItemAmount contextRef="I-2019-CREC-A" unitRef="U-Monetary" decimals="INF">500</ipsas:ReconcilingItemAmount>

  <ipsas:ReconcilingItemDescription contextRef="D-2020-CREC-B">Reconciling Item B</ipsas:ReconcilingItemDescription>
  <ipsas:ReconcilingItemAmount contextRef="I-2020-CREC-B" unitRef="U-Monetary" decimals="INF">-500</ipsas:ReconcilingItemAmount>
  <ipsas:ReconcilingItemAmount contextRef="I-2019-CREC-B" unitRef="U-Monetary" decimals="INF">-500</ipsas:ReconcilingItemAmount>



  <!-- Totals on balance sheet -->

  <!-- Total shares, does NOT tie to balance sheet. These are NOT ON REPORT currently.  Either (a) add them some where or (b) delete concepts from XBRL instance. -->
  <ipsas:InvestmentShares contextRef="I-2020" unitRef="U-Shares" decimals="INF">20</ipsas:InvestmentShares>
  <ipsas:InvestmentShares contextRef="I-2019" unitRef="U-Shares" decimals="INF">20</ipsas:InvestmentShares>



  <!-- Sales Analysis -->

  <ipsas:Revenue contextRef="D-2020-ABC1" unitRef="U-Monetary" decimals="INF">2000</ipsas:Revenue>
  <ipsas:Revenue contextRef="D-2020-ABC2" unitRef="U-Monetary" decimals="INF">1000</ipsas:Revenue>
  <ipsas:Revenue contextRef="D-2020-ABC3" unitRef="U-Monetary" decimals="INF">4000</ipsas:Revenue>


  <!-- Variance Analysis -->
  <ipsas:Revenue contextRef="D-2020-Bud" unitRef="U-Monetary" decimals="INF">7005</ipsas:Revenue>
  <ipsas:Expenses contextRef="D-2020-Bud" unitRef="U-Monetary" decimals="INF">999</ipsas:Expenses>
  <ipsas:SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures contextRef="D-2020-Bud" unitRef="U-Monetary" decimals="INF">6006</ipsas:SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures>

  <ipsas:Revenue contextRef="D-2020-Var" unitRef="U-Monetary" decimals="INF">5</ipsas:Revenue>
  <ipsas:Expenses contextRef="D-2020-Var" unitRef="U-Monetary" decimals="INF">-5001</ipsas:Expenses>
  <ipsas:SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures contextRef="D-2020-Var" unitRef="U-Monetary" decimals="INF">5006</ipsas:SurplusDeficitFromContinuingOperationsBeforeEquityMethodAssociatesJointVentures>


  <!-- Document Information -->
  <ipsas:ReportingStyleCode contextRef="D-2020">IPSAS-BSC-ISFUNC6-SCI1-CF1</ipsas:ReportingStyleCode>
  <ipsas:DocumentTitle contextRef="D-2020">Financial Statement</ipsas:DocumentTitle>
  <ipsas:DocumentIdentifier contextRef="D-2020">XXXX</ipsas:DocumentIdentifier>
  <ipsas:DocumentLanguage contextRef="D-2020">English</ipsas:DocumentLanguage>


  <ipsas:BalanceSheetDate contextRef="D-2020">2020-12-31</ipsas:BalanceSheetDate>
  <ipsas:IncomeStatementPeriod contextRef="D-2020">2020-01-01</ipsas:IncomeStatementPeriod>
  <ipsas:DocumentFiscalPeriodFocus contextRef="D-2020">FY</ipsas:DocumentFiscalPeriodFocus>
  <ipsas:DocumentFiscalYearFocus contextRef="D-2020">2020</ipsas:DocumentFiscalYearFocus>

  <ipsas:EconomicEntityName contextRef="D-2020">Sample Economic Entity</ipsas:EconomicEntityName>
  <ipsas:EconomicEntityIdentifier contextRef="D-2020">1234567890</ipsas:EconomicEntityIdentifier>


  <!-- General Comments -->
  <link:footnoteLink xlink:title='General Comment' xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <link:loc xlink:type="locator" xlink:href="#Item-01" xlink:label="Item-01" />
    <link:loc xlink:type="locator" xlink:href="#Item-02" xlink:label="Item-02" />
    <link:footnoteArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Item-01" xlink:to="Footnote-01" order="1" />
    <link:footnoteArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Item-02" xlink:to="Footnote-01" order="2" />
    <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-01" xml:lang="en">GENERAL: This is a footnote making general comments.</link:footnote>
  </link:footnoteLink>

</xbrl>
