An XBRL fact is more than the number visible in a filing. Its identity includes the taxonomy concept, reporting entity, period, unit, and any dimensions. The reported value, decimals or precision information, sign, filing accession, and source document complete the review record. Two facts showing the same number can describe different periods or segments, while duplicate contexts can make one economic fact appear twice.
For example, a value of 125 tagged as revenue for the consolidated company and a value of 125 tagged for one segment are different facts. A balance-sheet fact also needs an instant date, while a revenue fact needs a duration. Treating both as "Revenue = 125" loses the information needed to select or compare them.
Build a fact table with the complete key before computing totals or ratios. The XBRL 2.1 specification defines the core fact, context, and unit structure. The SEC EDGAR XBRL Guide adds filing-specific requirements.
Labels and rendered locations help a person review a fact, but they do not replace its machine-readable identity. This concept covers identity and duplicate screening. It does not decide whether the accounting conclusion is correct or whether a filer should use a standard concept, a dimension, or an extension.
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- Analyze a supplied file for xbrl fact identity, show the evidence and mechanics, and identify any conclusion that remains outside the supplied scope.
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