Overlapping Tags (iXBRL)

The overlapping tags feature allows you to create multiple XBRLExtensible Business Reporting Language (XBRL) is an XML-based standard for defining and exchanging business and financial performance information. tags on the same presented value. In traditional XBRL, a second tagA tag renders a value in XBRL, made up of an element, a calendar, numeric units and a member, if needed. for a value may have been applied in a different location in the text or in the hidden section; in iXBRL, they must all be applied on the value itself. If the fact only needs multiple calendars, you can use multi-calendar tagging instead. For multiple elements, overlapping tags are required.

Example

On the balance sheet, the label for common shares or preferred shares might include language such as:

50,000 shares issued and outstanding at September 30, 2019 and December 31, 2018, respectively

The number 50,000 is stated only once in the presentation, but represents four separate facts:

  1. 50,000 shares issued at September 30, 2019
  2. 50,000 shares issued at December 31, 2018
  3. 50,000 shares outstanding at September 30, 2019
  4. 50,000 shares outstanding at December 31, 2018

Creating Overlapping Tags

To create an overlapping narrative tag using View Tagging Paragraph:

  1. Apply the first narrative tag to the value as usual (see Tag Narrative Values).
  2. Apply the second tag to the same row in the Certent DM Tagging Paragraph window.
  3. The Overlap ElementThe representation of a financial reporting concept, including: line items in the face of the financial statements, important narrative disclosures, and rows and columns in tables. window appears, with the message:



    There is already an element applied. Would you like to Overwrite or Create New?

  4. Click Create New to create an overlapping tag. (To replace the existing element instead, click Overwrite.)
  5. A duplicate of the tagged row will appear in the tagging paragraph window.

Deleting Overlapping Tags

To delete an overlapping tag:

  1. With the report checked out, open the Certent DM Tagging Paragraph window.
  2. Right click on the row, then Delete Fact.