624-09 : EDGAR Filer Manual v65 6.24.9 page 6-78

Created by: SEC Office of Structured Disclosure

Period Start labels

An instant-type element of the primary axis that has a period start preferred label (see 6.12.7) results in a special kind of layout and column merge called a movement analysis. In a movement analysis, duration-type facts are matched to instant-type facts whose date-times are the same as its start and end dates. The same fact may thus appear as the ending value of one column, and the starting value of another. In the example below, the fact shown as YYY,YYY at Dec 31, 2012 is at the end of one period and the start of the next:

USD 12 mo.
ended
Dec 31,
2013
12 mo.
ended
Dec 31,
2012
Line Items:    
Balance, start of
period:
YYY,YYY xxx,xxx
Changes: --- ---
Balance, end of period: zzz,zzz YYY,YYY

In general, the starting and ending balance facts should be matched with at least one fact representing the duration between them, otherwise a warning may be issued (6.26.2).

Note that the order of elements along the primary axis is preserved and does not affect whether the layout is considered a movement analysis; the following example is equally valid, resembling a statement of cash flows:

USD 12 mo.
ended
Dec 31,
2013
12 mo.
ended
Dec 31,
2012
Line Items:    
Increases: --- ---
Decreases: --- ---
Other Changes: --- ---
Balance, start of
period:
YYY,YYY xxx,xxx
Balance, end of period: zzz,zzz YYY,YYY

References

Variations

Number Name Description References Data Inputs Result Outputs