The document provides an overview of eXtensible Business Reporting Language (XBRL), including what it is, how it works, key terms, SEC filing requirements, best practices for creating XBRL documents, and the process and deliverables for outsourcing XBRL services. XBRL creates machine-readable tags for financial disclosures to facilitate analysis and reuse of data. It requires tagging individual items in statements like the income statement, balance sheet, and cash flow statement according to established standards.

1. The A,B,Cs of XBRL

5. Key Terms to Know: What is a Concept?

10. Detailed Tagging (Level II)

11. Detailed Tagging (Level III)

12. Detailed Tagging (Level IV)

20. In-House versus Out Source

25. Online Reviewer’s Guide As Filed or Pre Released Information Comments Concept Definition to each XBRL concept