1. technology and computing

XBRL GL and the Real-­‐Time Economy: A Match Made in AwesomeVille? RTE Conference Helsinki 10-­‐April-­‐2015 No Longer Drinking from a Firehose •  ReporKng today is flawed. It is informaKon based on assumpKons about the users’ needs. It is summarized and uses only one of many possible valuaKon methods. While this summarizaKon and valuaKon has value, the loss of what would be possible with the disaggregated detail is great. If the non-­‐
weighted raw data was available as well, users would be beVer served. Esteemed accounKng academic George H. Sorter, over 45 years ago An “Events” Approach to Basic Accoun4ng Theory Services AnalyKcs Standards Cloud and mobile Storage ComputerizaKon Business ReporKng Supply Chain XBRL Processes Business OperaKons Internal External Global Business Ledger Business ReporKng
ReporKng Framework Investment, Lending, RegulaKon Economic Policymaking XBRL “Financial Repor)ng” Financial Publishers and Data Aggregators Companies Par)cipants Trading Partners Management Accountants Internal Auditors External Auditors Investors Central Banks Regulators and Administrators So\ware Vendors and Service Providers How Do You Improve the Input? •  Improve quality of source data •  Increase speed of collecKon of underlying data •  Facilitate gathering and movement of greater amounts of detail •  Facilitate reconciliaKons between different reporKng – USP of XBRL GL – the GLOBAL LEDGER •  Concentrate on both the Kp of the iceberg … and the rest. Why was XBRL GL Created? •  From “Highlights” of IniKal XFRML Steering CommiVee, 10/14/99 –  [XFRML] should have its roots in the "Audit Supply Chain." XFRML as technical standard for seamless process of exchange across all audit processes. –  Our opportunity is to address things internaKonally at the level below the financial repor)ng level since there is more commonality at that level. XBRL GL •  Not a chart of accounts •  Not “general ledger” as you understand it •  Not limited to financial reporKng or even numeric reporKng •  Standardizes summarizaKon of detail and drill-­‐
down from summaries •  The Great Reconciler •  Useful even if you never create XML/XBRL files What is XBRL GL •  100% compaKble with XML-­‐
only tooling •  XBRL value-­‐add •  Linkbases for addiKonal benefit •  Inline XBRL •  XBRL Formula •  … Generic, holisKc, reporKng and region agnosKc XML-­‐based data sharing XBRL GL •  Standardized descrip)on of exis)ng data stores •  Provide generic face to other standards (e.g., ADS) •  Automate conversion to/
from standard text formats SemanKc understanding of exisKng systems •  Data fields from trade documents and other business events to the line level •  Resources, events, agents •  Accoun)ng integrated, but op)onal •  Focusing on all – and mul)ple concurrent – repor)ng and interrela)onships/mappings XBRL GL IS THE STANDARDIZED BRIDGE FROM BUSINESS EVENTS TO REPORTING qbxml
smbxml
smbxml
Intacct xml
Intacct xml
SAP
Peoplesoft
xml
XBRL
qbxml
SAP
Peoplesoft
xml
• 
XBRL GL is –  XBRL –  A RECOMMENDATION from XII –  To represent the DETAILED data and mappings in ERP systems –  Fully integrated with and supporKng the drill down detail from external taxonomies and summary to external taxonomies –  How we support the vision: •  A piece of business informa4on, once entered into any system, anywhere, never has to get retyped as it flows along the informa4on supply chain. –  The WIIFM for companies Tax
Reporting
•  “When reports are the natural by-­‐
product of an internal environment made more efficient with XBRL …” More Than a “General Ledger”
It is an applicaKon independent import/export format for the data contained in ERP systems. It is account independent and report independent, but can track mulK-­‐GAAP entries and provide the drill-­‐down and drill-­‐around power for different reports. As such, it is a tool for consolidaKon, data migraKon and data archival, internaKonally. It makes integrated best of breed systems possible. STANDARDIZES THE SEMANTIC Building Blocks OF BUSINESS •  Journal entries –  Account, amount, date, descripKon •  ParKes/agents –  Customers, vendors, employees •  Source documents/events –  Document number, dates, file locaKon •  Resources –  Inventory, services, fixed assets, KPI •  Mappings to and between –  Accounts, ClassificaKons, XBRL reporKng taxonomies J
A
S
R
M
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Efforts to Formalize ERP Metamodels Many global efforts to develop metamodels of ERP data, including XBRL GL, designed to overcome those barriers and promoKng increased agility and efficiency Agreement Extensibility Model InstanKaKon Model Generic, holisKc model Syntax independence? –  OAGIS for ETL (*New) –  Many, many schemas UN/CEFACT 3.0 Technologies Naming and Design Rules CCTS Data Types UCM** MOU with OAGi The need for Cross Industry Interoperability Source: OAGIS Public Presentations
The Business ReporKng Supply Chain Processes
Business Opera)ons Accounting
software
ERP systems
UBL
ACORD
MISMO
Others
Internal Business Repor)ng External Business Repor)ng SCOA
Payables Ledger
Receivables Ledger
Fixed Asset Ledger
Others
CreaKng the seamless interface Investment, Lending, Regula)on US GAAP
IFRS
SBR
Statutory
MD&A
Economic Policymaking XBRL ER vs. XBRL GL External
Recipients
Summarized
Information
• Financial Statements
• Regulatory Filings
• Tax Returns
• Bank Filings
• Investor Relations Website
• Consolidation and
integration
• Management and Financial
Reports
• Budgeting and Forecasting
• Performance Measurements
• Executive Dashboard
Detailed
Information
XBRL GL
• Summary Reporting Contextual Data
(SRCD) module of XBRL GL
• Provides unambiguous linkage from
granular to summarized data in XBRL
format
Internal
Recipients
“Global Ledger” – Not (Just) General Ledger
“Like the Human Genome Project, except for the DNA of ERP” Overcoming N2 ANSI X12
MISMO
UN/CEFACT
SWIFT
QBXML
ACORD
UBL
You Have Choices •  There are mulKple soluKons being proposed for standardized representaKons of the informaKon in “back-­‐end” accounKng systems, in whole or part •  There are also mulKple sets of “building blocks” for creaKng such representaKons •  Of course, you can build something from scratch that meets your precise requirements STANDARDIZED AlternaKves, XML and Otherwise ANSI X.12 GL transacKon (NL) Dutch Audit File(s) OMG GL and ARAP OAGIS ChartOfAccounts, JournalEntry, etc. •  “Proprietary” SAF-­‐T* (UK PAS 76, Portugal, Luxembourg, Austria) •  (SE) Sweden – SIE • 
• 
• 
• 
–  hVp://www.sie.se/sie/home/
home.php •  (FR) UN/CEFACT CHACO, ACCOUNT, JOURNAL, ENTRIES, etc.  For internal integraKon or  For financial audit purposes or  For tax purposes or  For government audit or  For a specific region or  For a specific regulator or …  XBRL GL is about AND, not or * SAF-­‐T encourages consideraKon of XBRL GL for instanKaKon China Data interface of accounKng so\ware –  GB/T 19581-­‐2004 InformaKon technology –  GB/T 24589.1-­‐2010 Financial informaKon technology •  Part 1: Enterprise (published) –  GB/T 24589.2-­‐2010 Financial informaKon technology •  Part 2: Non-­‐profit Government Agencies (published) –  GB/T 24589.3-­‐2011 Financial informaKon technology •  Part 3: Public Finance Budgetary AccounKng (published) –  GB/T 24589.4-­‐2011 Financial informaKon technology •  Part 4: Commercial Bank (published) –  XML-­‐based –  Broad range of system sexngs Syntax Independence Region Independent Regulator Independent ReporKng Specificity Syntax Specificity Region Specificity Purpose/form Independent Regulator Specificity ReporKng Specificity Purpose/form Specific Source system Specific Source system Independent Every System as XBRL System 1
XBRL GL
System 2
XBRL GL
System 3
XBRL GL
Account#
accountMainID
勘定科目番号
accountMainID
Identificador de la Cuenta
accountMainID
Description
accountMainDescription
勘定科目説明文
accountMainDescription
Descripción Principal de la Cuenta
Amount
amount
金額
amount
PostDate
postingDate
転記日付
postingDate
accountMainDescription
Monto Monetario
amount
Fecha de Asignación/Ingreso
postingDate
AICPA Audit Data Standard ADS Name PrioriKzaKon Delimited file instanKaKon: Order Data type Field size limitaKon XBRL GL instanKaKon The ADS has been mapped to XBRL GL, permixng creaKng in either format … and transformaKon between ADS-­‐compliant documents. InstanKaKon with Two RepresentaKons •  Pipe-­‐delimited text (“|”) Segment01|Segment02|Segment03|Segment04|Segment05
Division|Profit Center|Department|Project|
Why is that “pipe” hanging off the end? •  XBRL GL <gl-cor:entryDetail>
<gl-cor:account>
<gl-cor:accountSub>
<gl-cor:accountSubType contextRef="now">Division</gl-cor:accountSubType>
</gl-cor:accountSub>
<gl-cor:accountSub>
<gl-cor:accountSubType contextRef="now">Profit Center</gl-cor:accountSubType>
</gl-cor:accountSub>
<gl-cor:accountSub>
<gl-cor:accountSubType contextRef="now">Department</gl-cor:accountSubType>
</gl-cor:accountSub>
<gl-cor:accountSub>
<gl-cor:accountSubType contextRef="now">Project</gl-cor:accountSubType>
</gl-cor:accountSub>
</gl-cor:account>
<gl-cor:detailComment contextRef="now">AICPA ADS Segment Listing</gl-cor:detailComment>
</gl-cor:entryDetail> The Great Reconciler FricKonless Data Seamless Audit Trail Unambiguous links to end reporKng Interoperability and integraKon to the source CooperaKon with the detail XBRL’s Standardized Global Ledger •  XBRL Global Ledger (GL) Framework is –  Part of the broader world of XBRL –  An evolving, generic representaKon of the files in a typical ERP system –  An XML-­‐based standard that can be used for import/export, Web services payload –  The bridge from transacKons to end reporKng –  Different than any other similar effort • 
• 
• 
• 
• 
• 
Openly developed (EDI is openly developed?) XML-­‐based (TransacKon standards are XML-­‐based?) HolisKc; useful for audit and data-­‐interchange Generic, Global and Cross-­‐industry XBRL-­‐compliant; provides drill down for XBRL FR Reconciled sets of books (FAS 109/IAS 12, et al) What is XBRL GL Good For? • 
Data archival –  Serving as a standard backup format so informaKon can be drawn from any system in the audit supply chain and maintained in a format that will be useful without regard to what system the data was drawn from and what system the data might someKme be required to be used in. • 
Data migraKon –  Providing a more efficient way to move data from one system to another, whether that movement is as simple as moving informaKon into a spreadsheet for analysis and adjustment – and then back into the system as appropriate, or as sophisKcated as moving all of the content in one ERP system to another ERP system as part of the implementaKon of a new system. •  Data consolidaKon –  Bringing together the data from many disparate systems into one as part of the consolidaKon process. •  Data drill-­‐down –  Whether using XBRL for financial reporKng or a standardized XML schema of a proprietary nature for tax reporKng, XBRL GL has been designed to provide a bridge to end reporKng, facilitaKng drilling down from an end report to the underlying detail. •  Seamless audit trail –  Serving as the glue between any business documents and their summaries, facilitaKng vouching and tracing and providing traceability. Consolidation Between
Disparate Systems
XBRL GL XBRL FR XBRL GL XBRL GL XBRL GL XBRL GL XBRL GL Two Dozen (AddiKonal) Uses of XBRL GL 1. 
2. 
3. 
4. 
5. 
6. 
7. 
8. 
9. 
10. 
11. 
12. 
13. 
Exchange data with an internal or external auditor in (near) real-­‐
Kme Receive adjustments back from bookkeepers, accountants and auditors Exchange data with a bank in detail as part of a loan covenant Exchange data with an external tax advisor for their ongoing analysis Exchange data with an informaKon trading partner (customer, vendor, landlord) Move data into management dashboards for beVer oversight Exchange detailed informaKon for budgeKng and forecast Keep a standardized backup of data in an online (ASP) accounKng system should all go wrong Move data from a local accounKng system to an online ASP Move data from a centralized accounKng system to a new accounKng system when a division is rolled out from a company and begins a new company Move data from a company being acquired into the acquirer’s system Integrate the data from a company being acquired into an acquirer’s system for consolidaKon purposes without having to give up using the original data Move operaKonal data through services to do beVer logisKcs, check addresses and freight informaKon, do credit checks, keep data cleaner 14. 
15. 
16. 
17. 
18. 
19. 
20. 
21. 
22. 
23. 
24. 
Move accounKng/financial data for allocaKons, confirmaKons to speed up period end processing Bring together data from throughout an organizaKon to more quickly analyze for fraud Use standardized data to compare intra-­‐organizaKonal informaKon and beVer reconcile informaKon for eliminaKons (such as the US Government trying to reconcile intra-­‐agency budgets and financial management). CommunicaKng a corporate/government chart of accounts and authorized transacKon lisKngs (such as the US Government’s USSGL, providing potenKal validaKon capabiliKes of actual versus allowable). Move inventory informaKon between primary and secondary systems, such as online merchant servers, eBay, etc. DuplicaKng the setup of one implementaKon in one accounKng product into another implementaKon. Providing the stream of data necessary for conKnuous monitoring and audiKng funcKons. Provide a standardized format for expressing all business events for archiving to external parKes/DVD-­‐ROM as a business black box. Providing the underlying detail for any XML-­‐based end business report. Provide a standard export format from a data warehouse. Provide a standard schema/format for anyone who uses spreadsheets for standard data entry. Develop standards for repeaKng entries, expectaKons for purchases and communicate them in XBRL GL as a single standard down to divisions and departments where it can be imported into the systems. Sustainability, Business Processes •  Setup files –  Metrics category •  Master files –  Process master •  Special files –  e.g., Chosen metrics for a vendor •  Status reports –  Values, measurements –  Point in Kme or for a period of Kme •  TransacKonal representaKons –  Event documentaKon •  TransacKon lisKngs •  XBRL GL is more than monetary amounts; the measurable structure lets you associate addiKonal qualitaKve and quanKtaKve informaKon to business events Futures •  ConKnuous monitoring, reporKng and audit/
assurance –  Raw.rutgers.edu •  OrganizaKonal event reporKng “black box” XBRL GL in Use Convergence Assistant/
Wikiaccounts As part of the AICPA Audit Data Standard As an expressed beVer instanKaKon of the SAF-­‐T per the OECD In Turkey for B2G Small organizaKons: MACPA Large organizaKons: Fujitsu In Arelle for QuickBooks to XBRL GL conversion •  Intra-­‐governmental reporKng: Brazil •  At a "mutual fund" company using it as their compeKKve advantage •  As the naKve file format for open source accounKng so\ware (
hVp://
xbrlgloballedger.com/
home/more/
importexport) Convergence Assistant •  Leverages a standard chart of accounts –  Expressed in XBRL GL –  Used Canadian GIF/Wikiaccounts made generic •  Standard chart of accounts is pre-­‐mapped to different types of reporKng –  Mappings expressed in XBRL GL •  Companies map their own chart of accounts to SCOA –  Mappings expressed in XBRL GL •  Upload a trial balance in proprietary chart of accounts; it automaKcally creates mulKple reports with full reconciliaKon/drill down/drill around ReconciliaKon and Convergence MACPA •  Small not-­‐for-­‐profit •  “Set its data free” •  Enabled users to access data Brazilian Government <gl-cor:entryDetail>
<gl-cor:account>
<gl-cor:accountMainID contextRef="now">1.1.1.1.1.50.10</gl-cor:accountMainID>
<gl-cor:accountMainDescription contextRef="now">CDB</glcor:accountMainDescription>
<gl-cor:mainAccountTypeDescription contextRef="now">P</glcor:mainAccountTypeDescription>
<gl-cor:accountPurposeDescription contextRef="now">F</glcor:accountPurposeDescription>
<gl-cor:accountActive contextRef="now">true</gl-cor:accountActive>
</gl-cor:account>
<gl-cor:debitCreditCode contextRef="now">debit</gl-cor:debitCreditCode>
<gl-cor:detailComment contextRef="now">REGISTRA OS VALORES DAS
DISPONIBILIDADES DAS INSTITUICOES, ENTIDADES OU UNIDADES
APLICADAS CERTIFICADOS DE DEPOSITOS BANCARIOS.(CDB)</glcor:detailComment>
</gl-cor:entryDetail> 3. What makes XBRL GL disKncKve? • 
• 
• 
• 
Spanning regions Reconciling different types of reporKng Standardizing other "standards“ Strengthening standardized reports DisKncKves -­‐ Scope •  Full and seamless interface –  HolisKc •  One generic extensible framework •  Not limited to one region, one type of reporKng or one series of modules –  Bridges from transacKons to end reporKng •  To XBRL, IRS and any other XML-­‐based reporKng; mulKple links •  From any electronic source document •  AlternaKves have a single outgoing link -­‐ at most – and normally no incoming link DisKncKves – Audit/Data Interchange •  Monolithic/modular balance –  For full recording of all changes as necessary or normalizaKon for reduced sizes –  AlternaKves are primarily modular/snapshot; lose intra-­‐period changes •  “Two masters” –  EnumeraKons for data interchange –  Free-­‐form fields for audit –  AlternaKves focus on one or the other You Know the “What”; Here’s the “How” hVps://www.ifac.org/global-­‐knowledge-­‐
gateway/audit-­‐assurance/quick-­‐and-­‐accurate-­‐
data-­‐extracKon-­‐enabled-­‐new-­‐aicpa-­‐standa “Common Sense” Steps Throughout the process: Control over transport and handling, versioning, privacy and authenKcaKon. hVps://www.ifac.org/sites/default/files/uploads/PAIB/ExtracKng-­‐Your-­‐
Companys-­‐Data-­‐with-­‐the-­‐New-­‐Audit-­‐Data-­‐Standard-­‐Sept-­‐2014.pdf Develop an Understanding
•  … of the files you wish to exchange with your internal or external auditor or others •  Consider what’s mandatory •  Consider anything opKonal Entered_By
Entered_Date
•  Consider potenKal addiKonal uses to leverage technical resources applied for this project •  Also – consider technical and governance issues •  Privacy concerns regarding personally idenKfiable informaKon •  File and data handling, versioning, control, access 1 TEXT 100
2 DATE
Iden4fy the files/tables
•  in your accoun4ng/opera4onal system(s) necessary to obtain the data required for each file •  Which systems are they stored in? •  Which files/tables within those systems? •  System design issues •  Header/detail •  NormalizaKon: setup/supporKng/master files •  AcKve/archived/future Determine the best way
to extract the informaKon necessary •  “Back door” •  Manual” entry/reentry •  Access to spooled reports/parsing … •  Export, extract, report, query • 
• 
• 
• 
InteracKve (ad hoc) vs automated/batch: scheduled/on-­‐demand/trigger Direct (extract) vs report writer IntegraKon/mapping tools Web Services access, APIs Map from the available data fields
•  to the prescribed fields (and any addi4onal fields you agree to exchange) Mapping Issues •  General •  Pipe delimited format –  FlaVened –  Order •  XBRL Global Ledger format –  Hierarchy –  Possibility of use of XBRL GL DDF •  Vendor supported descripKon and conversion of text files directly to XBRL GL 51
Evaluate which data transforma4on is necessary
•  Extract with transform, or extract and then transform? •  Field level •  Concatena)on: Many fields combined to fewer fields* •  Parsing: A field contains informaKon necessary for mulKple fields •  Enumera)on: A fixed set of entries for a field which your custom content must be mapped to •  Calculated field: new content dependent on exisKng content •  Table level •  Join: INNER joins and OUTER joins used to retrieve all of the necessary components while minimizing duplicate, redundant or missing content Content Level •  General Text must be le\-­‐jusKfied and trimmed ConverKng from non-­‐ASCII/UNICODE to ASCII/UNICODE Dates in ISO 8601 format Regions in ISO 3166 codes Currency in ISO 4217 ConverKng numbers to their ADS text or XML formats (e.g., no thousand separator, period as decimal point, percentage representaKon) –  Matching enumeraKons • 
• 
– 
– 
– 
– 
•  Pipe-­‐delimited • 
• 
Limits to size of text fields where specified Other restricKons •  XBRL GL • 
Reserved XML characters (for example, &,’,”,<,>) Perform the extrac4on
•  (and later transforma4on if necessary) •  Apply necessary filters (e.g., Kme periods, enKKes) •  Note: Mappings theoreKcally only need to be created once, updated only as source systems or requirements change Validate the resul4ng files
•  Text –  ProgrammaKc •  XBRL GL –  XML well-­‐formedness –  XML Schema validaKon –  XBRL (GL) validaKon –  ADS tests (XBRL Formula, ISO Schematron) –  Auditor/company-­‐specific validaKon Governance •  Security, handling, transport, versioning •  Naming convenKons and other requirements •  File sizing esKmates and realiKes 56
ValidaKon XML well-­‐formedness EnumeraKons and paVerns XBRL Formula, ISO Schematron, RIXML, “requires-­‐element” Data typing, structures, paVerns Basic business rules Enhanced business rules September 2014
57
Manually or AutomaKcally Process Results <asserKons> <asserKon id="valueAsserKon"><sa)sfied count="1"> <message id="message2" xml:lang="en">The amount of assets matches the amount of liabiliKes and shareholders equity.</message></saKsfied><unsaKsfied count="0"/
></asserKon> <asserKon id="valueAsserKon_7"><saKsfied count="1"> <message id="label_12" xml:lang="en">Account 3640 is present.</message></
saKsfied><unsaKsfied count="0"/>
</asserKon> <asserKon id="valueAsserKon_12"><saKsfied count="0"/><unsa)sfied count="1"> <message id="label_21" xml:lang="en">The amount of operaKng expenses does NOT match the sum of its components.</message>
</unsaKsfied></
asserKon> <asserKon id="valueAsserKon_2"><saKsfied count="1"> </asserKon> September 2014
58
XBRL GL Data DefiniKon File (DDF) Providing “XBRL GL-­‐Colored Glasses” to Common Text Formats Why DDF? •  Helping more people benefit from XBRL GL –  XBRL GL is more than an export format –  It is a model and framework for describing data –  DDF lets us extend the model to non-­‐XBRL informaKon •  Formalizing the descripKon of text files –  There are Kmes when describing a text file will help • 
• 
• 
• 
Understand the text file Facilitate the conversion of the text file to XBRL GL Permit the more standardized transfer of simple text files Facilitate validaKon of text files •  V1 Focus: “CSV” (delimited) and Fixed-­‐Length ASCII •  V2 -­‐ : Binary formats (Excel, Oracle …), XML formats Scenario 1 •  XYZ Company’s ERP system can create delimited files •  XYZ Company wishes to provide the exported file to a third party who can receive XBRL GL •  XYZ Company provides their delimited file plus a DDF file to an intermediary, who can now convert the file to XBRL GL Scenario 2 •  Auditor wishes smallest possible extract from 1 TB company database –  CSV = 100 MB –  XBRL GL = 400 MB •  Auditor also wants to know what the file represents •  DDF file accompanies CSV, adds negligible size, defines content for automated tesKng Scenario 3 •  Audit Data Standard –  Providing interoperability between •  Tab-­‐delimited format, and •  XBRL GL Scenario 4 •  A wide variety of so\ware •  Why not make it simple products can turn to convert informaKon formaVed (“printed to from non-­‐accounKng disk”) reports into data applicaKons? –  StaKsKcal •  Turns non-­‐accounKng •  SAS so\ware into accounKng –  Audit so\ware! •  ACL •  Caseware •  Generic –  Monarch –  Altova FlexText DDF Uses XBRL GL To Define Data in Other Formats •  InformaKon about batch of informaKon •  Mappings from text file “fields” to XBRL GL •  Mappings from text file content to XBRL GL enumeraKons, where appropriate Inspired by Excel, Access, MapForce Delimited vs Fixed Length ASCII Common: Is there a header row? What format is used for dates? Delmited (a.k.a CSV): What delimiter is used between facts? What enclosure is used for text, if any? SelecKon by order Fixed length ASCII: Is there a fixed record length worth checking? SelecKon by starKng posiKon and length CSV vs Fixed-­‐Length ASCII 1, 1 “Bob”, “Dec. 1, 2099”, “Burled Walnut”, 2 3 500 4 5 The number 500 is the fi\h item in this record. 1
BOB
DEC 1, 2099
BURLED WALNUT
500
12345678901234567890123456789012345678901234567890123456789012345678901234
1
2
3
4
5
6
7
The number 500 starts at the 72nd character and is 3 characters long Sample Process Customer_Account_ID|Customer_Account_Name|
Customer_Physical_Street_Address1|Customer_Physical_Street_Address2|
Customer_Physical_City|Customer_Physical_State_Province|
Customer_Physical_ZipPostalCode|Customer_Physical_Country|
Customer_TIN|Customer_Billing_Address1|Customer_Billing_Address2|
Customer_Billing_City|Customer_Billing_State_Province|
Customer_Billing_ZipPostalCode|Customer_Billing_Country|AcKve_Date|
InacKve_Date|TransacKon_Credit_Limit|Overall_Credit_Limit|
Customer_Terms_Percentage|Customer_Terms_Days|Last_Modified_Date|
Last_Modified_By|User_ID|Approved_By|Entry_Date|PrimaryContact_Name|
PrimaryContact_Phone|PrimaryContactEmail AAA|Arnold's Amazing Anteaters|100 Pastoral Lane||Akron|OH|12345|USA|
16-­‐4876544|100 Pastoral Lane||Akron|OH|12345|USA|Jan-­‐01-­‐2001||50000|
100000|0.02|10|||ABC|EEC|Jan-­‐01-­‐2001|Arnold Aulƒather|
+1-­‐616-­‐234-­‐9090|[email protected] It is a delimited file, with the pipe (|) delimeter There is a header row The first field is Customer_Account_ID Sample DDF Content <?xml version="1.0" encoding="UTF-­‐8"?> <ddf:xbrl-­‐gl …> <ddf:documentInfo> <ddf:fileType>delimited</ddf:fileType> <ddf:delimeter>|</ddf:delimeter> <ddf:firstLineHeader>true</ddf:firstLineHeader> </ddf:documentInfo> <ddf:entryMaps> <ddf:entryMap> <ddf:xbrlElement>gl-­‐cor:idenKfierCode</ddf:xbrlElement> <ddf:fieldName>Customer_Account_ID</ddf:fieldName> <ddf:addiKonalConstraint>…</ddf:addiKonalConstraint> <ddf:csvInfo> <ddf:order>1</ddf:order> </ddf:csvInfo> </ddf:entryMap> … DDF XML Schema QuesKons?