Monthly Archives: August 2012

JQuery: Do Something!

I’m dabbling in jQuery for a simple interface: “Pick a company.” My latest app interface does exactly that; the user can pick from a list of publicly filed companies. Eventually we’ll get to the XBRL!

To pick a company… Continue reading

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Part Three: The Results

In part one, I framed the business question. In part two, I described the query. A query on its own may not make sense, so in a later post I’ll be sure to discuss the “Tables”, (it might be called “Schema”?) That is, the way XBRL US Arranges their data.**

For now I’ll discuss the results, because this is really the answer to Phil’s original question; find those filers who report a “backwards calculation.” Here are the result of the query; these filers report calculationArc from us-gaap_ProfitLoss to us-gaap_NetIncomeLoss… Continue reading

Part Two: The Query

In my previous post, I described the business problem:

Finding filers who made “backwards calculations”. “Backwards” in the sense that they’ve said that us-gaap_ProfitLoss is a calculation parent of the element of us-gaap_NetIncomeLoss. Remember, the former includes income attributable to the noncontrolling interest, and the latter does not. This is backwards because accountants typically subtract us-gaap_NetIncomeLossAttributableToNoncontrollingInterest from us-gaap_ProfitLoss to arrive at a total of us-gaap_NetIncomeLoss. But the above calculation relationship suggests that us-gaap_ProfitLoss is the total. Wrong element.

Confused? I’ll cover that in Part Four. For now, bear with me. Assume it’s “backwards” to go from us-gaap_ProfitLoss to us-gaap_NetIncomeLoss. So, how do we find who’s backwards?

Enter the XBRL-US Database!
To find these filings, I ran this query. I’ve bolded the important parts. Continue reading

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Backwards Calculations, Part One: The Setup

XBRL US has made a great database available It’s in PostgreSQL  and they made it available as part of their Open Source XBRL competition (aka the XBRL Challenge) I’ve experimented a bit, and found that I can use their database with easy SQL queries, to answer some important XBRL questions, about all SEC-filed XBRL, and it’s lightning-fast! Today I wanted to post about one scenario in particular, called the “Backwards Calculation

My friend Phil Mennona (creator of great GAE apps like this ISO8601 converter or this report name checker) posed an interesting question about two us-gaap elements. Continue reading

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XBRL Formula Saves the Day

Joe Ryba recently posed a question to the XBRL Public Discussion Group about a calculation in eBay’s filing. Specifically, eBay has senior notes maturing 2013, 15, and 20. eBay’s HTML and XBRL both report each of these three values as of June 30, 2012. eBay uses Members (aka Domain Members) to signify the different maturity dates of each Note. eBay also reports a fourth value — the total carrying value of all long term notes. This total value does not have a Member. This signifies the total value is not a part or component, but the whole (you might say, across the entire “domain”.) But these values weren’t validated! Continue reading

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Hello world!

Hello, world! I’ll start a blog to capture my XBRL and programming thoughts.

The posts will be related to XBRL or my hobby programming discoveries.

No post should be longer than 200 1,200 words.

I will try to build on posts so beginners in any subject can see where I’m coming from.

I’ll hyperlink, diagram, and visualize as often as possible (these are helpful teaching aids)

The goal of the Nate’s XBRL Blog are:

  • share Q&A or troubleshooting, like a question about spec language, or figuring out why my app won’t deploy
  • document, like a diary of my personal/professional development
  • learn, by getting feedback from any followers
  • build, apps, a portfolio, and a reputation