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Subject: Re: XBRL object orientedness. multiple rollups.


A large part of this "infoglut" is obviously due to C&Is general lack of modelling and generalization skills:

Note the overlap between your two sets.

>  158     propertyPlantAndEquipmentGross.land
>  159     propertyPlantAndEquipmentGross.buildings
>  162     propertyPlantAndEquipmentGross.computerEquipment


>  1157     propertyPlantAndEquipmentGrossNote.land
>  1158     propertyPlantAndEquipmentGrossNote.buildings
>  1167     propertyPlantAndEquipmentGrossNote.computerEquipment

Both have land costs, building costs and computer equipment costs, but because of the flat nature of the listing these are not resuable objects, and have not chance to moving data therein from one location to another.

The same applies to:
 1161     propertyPlantAndEquipmentGrossNote.machineryAndEquipment
 1162       machineryAndEquipment.depreciationMethod
 1163       machineryAndEquipment.life
 1164     propertyPlantAndEquipmentGrossNote.furnitureAndFixtures
 1165       furnitureAndFixtures.depreciationMethod
 1166       furnitureAndFixtures.life
 1167     propertyPlantAndEquipmentGrossNote.computerEquipment
 1168       computerEquipment.depreciationMethod
 1169       computerEquipment.life

All have a lifetime and depreciation method, but these are not being generated as resuable components that can be applied anywhere. Similarly there is obviously a Gross Note object that needs these components as properties, but instead of making this a resuable object that can appear under different headings (MachineryAndEquipment, ComputerEquipment, etc) it is made into a flat sequence.

This whole thing screams out for remodelling in a hierarchical model.

Martin Bryan
CEN/ISSS working group on Defining and Managing Semantics and Datatypes

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