Templates - US GAAP (2017-05-07)

#	Business use case title	Description
1.	104000-001-BalanceSheetParenthetical	Balance sheet parenthetical information
2.	104000-001-BalanceSheet-WithControllingInterest	Basic classified balance sheet which contains a noncontrolling interest.
3.	104000-002-BalanceSheet-NoControllingInterest	Basic classified balance sheet which does not include a noncontrolling interest.
4.	104000-002-BalanceSheetParentheticalTwoClassesOfStock	Balance sheet parenthetical information with two classes of stock
5.	124000-001-IncomeStatementBasic	Basic multi-step income statement
6.	124000-001-IncomeStatementWithNoncontrollingInterest	Minimum income statement
7.	124000-001-NonoperatingIncomeExpenseComponents	Other nonoperating income (expense)
8.	148400-001-StatementOfComprehensiveIncomeBasic	Very basic Statement of Comprehensive income (WARNING!!! Not totally sure I have these calculations/XBRL formulas correct; need to double check these) Uses 2013 US GAAP Taxonomy
9.	152200-001-CashFlowStatementIndirectBasic	Basic cash flow statement using indirect method, no discontinued operations
10.	152200-001-CashFlowStatementIndirectBasicSpecificContinuing	Basic cash flow statement using indirect method, no discontinued operations; specifically uses concepts indicating that cash flows are from continuing operations
11.	200000-001-OrganizationConsolidationBasisOfPresentation	Basic disclosures for nature of operations, consolidation of financial statements and basis of presentation of financial statements
12.	250000-001-PriorPeriodAdjustment	Prior period adjustment
13.	275000-001-ConcentrationsOfRisk	Basic example of current vulnerability due to certain concentrations.
14.	285000-001-SelectFinancialInformation	Select financial information, shows the variance information model
15.	290000-001-AccountingPolicies	Basic summary of significant accounting policies
16.	290000-002-PropertyPlantAndEquipmentPolicy	Basic summary of property, plant, and equipment related accounting policies broken down by type of PPE; each type modeled as a [Member] of an [Axis]
17.	290000-004-VariableInterestEntities	Disclosure of carrying amounts of assets and liabilities in the statement of financial position of each VIE for the reporting entity.
18.	300000-001-ComponentsOfCashCashEquivalentsAndShortTermInvestments	Components of cash, cash equivalents, and short-term investments
19.	320000-001-ComponentsOfReceivables	Components of receivables
20.	330000-001-MarketableSecuritiesByContractualMaturity	Marketable Debt Securities By Contractual Maturity, amortized cost and fair value (Uses 2013 US GAAP XBRL Taxonomy Currently)
21.	330000-002-MarketableSecuritiesComponents	Marketable securities components including reconciliation from cost to estimated fair value (Uses 2013 US GAAP XBRL Taxonomy Currently)
22.	333000-001-EquityMethodInvestments	Details of each equity method investment which includes the investment name and the percentage ownership of common stock of each investment.
23.	336000-001-CostMethodInvestments	Cost-method Investments, Realized Gain (Loss), Excluding Other than Temporary Impairments
24.	340000-001-InventoryComponents	Basic disclosure for the breakdown of components of inventory
25.	350000-001-OtherAssetsComponents	Other assets
26.	360000-001-PropertyPlantAndEquipmentComponents	Basic disclosure for the breakdown of the components of property, plant and equipment categorized by type; models each type of property, plant and equipment using an [Axis]
27.	360000-002-PropertyPlantAndEquipmentComponentsAlternative	Basic disclosure for the breakdown of the components of property, plant and equipment categorized by type; models each type of property, plant and equipment using a [Concept]
28.	370000-001-FiniteLivedIntangibleAssetsFutureAmortizationExpense	Future amortization expense for finite-lived intangible assets
29.	400000-001-AccruedLiabilitiesComponents	Components of accrued liabilities
30.	420000-001-AssetRetirementObligationRollForward	Asset retirement obligation roll forward
31.	430000-001-RestructuringReserveRollForward	Restructuring reserve roll forward
32.	440000-001-DeferredRevenueArrangementByType	Detail of deferred revenue arrangements orgainzed by type of arrangement.
33.	450000-001-LongTermPurchaseCommitments	Basic disclosure of long-term purchase commitments of a reporting entity
34.	450000-001-LossContingencyAccrual	Basic loss contingency accrual roll forward
35.	456000-001-ProductWarrantyAccrualRollForward	Change in the product warranty accrual balance sheet account
36.	460000-001-LineOfCreditFacility	Disclosure for line of credit facilities
37.	460000-001-LongTermDebtMaturities	Basic disclosure for long-term debt maturities
38.	460000-002-DebtInstruments	Basic disclosure of individual long-term debt instruments
39.	470000-001-OtherLiabilitiesNoncurrentComponents	Components of other noncurrent liabilities
40.	500000-001-StockByClass	Stock by class, preferred and common
41.	710000-001-ShareBasedCompensationArrangementByAward	Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding Roll Forward and Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price Roll Forward
42.	730000-001-ChangeInBenefitObligation	Change (roll forward) in benefit obligation of defined benefit plans.
43.	730000-002-ChangeInFairValueOfBenefitPlanAssets	Change (roll forward) in benefit plan assets of defined benefit plans.
44.	730000-003-FundingStatusOfDefinedBenefitPlans	Combination of change in benefit obligation and change in defined benefit plan assets.
45.	770000-001-ReconciliationOfUnrecognizedTaxBenefits	Reconciliation of unrecognized tax benefits
46.	770000-002-IncomeTaxProvisionComponents	Income tax provision (benefit) components broken out by jurisdiction and then by current/deferred
47.	770000-002-IncomeTaxProvisionComponentsAlternative	Income tax provision (benefit) components broken out by current/deferred and then by jurisdiction
48.	770000-003-EffectiveIncomeTaxRateReconciliation	Reconciliation between income tax rate between statutuory rate and effective rate
49.	775000-001-DiscontinutedOperationsByDisposalGroup	Discontinued operations by disposal group
50.	778000-001-ExtraordinaryItemsBasic	Basic example of an extraordinary item.
51.	778000-002-UnusualOrInfrequentItem	Unusual or infrequent financial statement item
52.	780000-001-AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShare	Details of antidilutive securities excluded from computation of earnings per share
53.	790000-001-GeographicAreaInformation	Basic disclosure of the details of revenue from external customers and long-lived assets, by geographical area
54.	790000-001-SegmentInformation	Basic disclosure of the details of net income (loss), assets, and other common disclosures for each reportable segment of a reporting entity
55.	790000-002-GeographicAreaInformationNested	Basic disclosure of the details of revenue from external customers and long-lived assets, by geographical area; but with regions this a nested hierarchy
56.	790000-BAD-GeographicAreaInformationNestedBadExample	BAD EXAMPLE: This is a contra-example of how NOT to model geographic areas. (1) Use the existing countries taxonomy rather then create extensions. (2) Create a nested hierarchy within the geographic area [Axis] rather than creating a Countries [Axis].
57.	800000-001-AcquiredFiniteLivedIntangibleAssetsBusinessCombination	Finite-lived intangible assets acquired as part of business combination
58.	800000-002-BusinessAcquisitions	Business acquisitions by acquisition
59.	805000-001-HedgingInstrumentBalanceSheetLocationOfGainsAndLossesReported	Disclosure of the location and fair value amounts of derivative instruments (and nonderivative instruments that are designated and qualify as hedging instruments) reported in the statement of financial position.
60.	815000-001-FairValueOfAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasis	Fair value measurements on recurring or nonrecurring basis
61.	815000-003-FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliation	Fair Value of Assets Measured on Recurring Basis, Unobservable Input Reconciliation
62.	831000-001-CapitalLeasesFutureMinimumPaymentsDue	Future Minimum Lease Payments for Capital Leases
63.	831000-002-OperatingLeasesFutureMinimumPaymentsDue	Future minimum payments due upder operating leases
64.	840000-001-NonmonetaryTransactionByType	Basic disclosure of the detailds of nonmonetary transactions classified by the type of transaction
65.	845000-001-RelatedPartyTransactions	Related party transactions
66.	870000-001-SubsequentEvents	Basic subsequent events disclosure
67.	910000-001-ContractReceivableRetainageFiscalYearMaturity	Fiscal year maturities of contract receivable retainage
68.	995200-001-DocumentAndEntityInformation	Basic document and entity information, all modeled together which leads to illogical characteristics provided for some reported facts
69.	995200-002-DocumentAndEntityInformationSeparate	Basic document and entity information, breaks out document information and entity information; still leads to illogical characteristics provided for some reported facts
70.	995200-003-DocumentEntityCommonStockInformationSeparate	Basic document and entity information, breaks out document information, entity information, and common stock related information into individual components
71.	995200-004-DocumentEntitySeparateTables	Basic document and entity information, breaks out document information and entity information (including stock information) into separate tables and separate networks.
72.	995200-005-DocumentInformation	Information about the report itself, the document submitted
73.	995400-002-EntityInformation	Information which describes the entity which filed the report.
74.	995400-002-EntityListings	Information about an entity's listings

To the extent possible under law, the person who associated CC0 with this work has waived all copyright and related or neighboring rights to this work.