Generating a Fact Table from a presentation linkbase

Question

This is a follow up question from this SO question.

Having now created the Model Structure from the presentation linkbase found here, I now would like to extract the Fact Table information.

The model structure is:

us-gaap_IncomeStatementAbstract

Statement [Table]                                           us-gaap_StatementTable
    Legal Entity [Axis]                                     dei_LegalEntityAxis
        Entity [Domain]                                     dei_EntityDomain
    Statement [Line Items]                                  us-gaap_StatementLineItems
        Net sales                                           us-gaap_SalesRevenueNet
        Cost of sales                                       us-gaap_CostOfGoodsAndServicesSold
        Gross margin                                        us-gaap_GrossProfit
        Operating expenses:                                 us-gaap_OperatingExpensesAbstract
            Research and development                        us-gaap_ResearchAndDevelopmentExpense
            Selling, general and administrative             us-gaap_SellingGeneralAndAdministrativeExpense
            Total operating expenses                        us-gaap_OperatingExpenses
        Operating income                                    us-gaap_OperatingIncomeLoss
        Other income/(expense), net                         us-gaap_NonoperatingIncomeExpense
        Income before provision for income taxes            us-gaap_IncomeLossFromContinuingOperationsBeforeIn...
        Provision for income taxes                          us-gaap_IncomeTaxExpenseBenefit
        Net income                                          us-gaap_NetIncomeLoss
        Earnings per share:                                 us-gaap_EarningsPerShareAbstract
            Basic                                           us-gaap_EarningsPerShareBasic
            Diluted                                         us-gaap_EarningsPerShareDiluted
        Shares used in computing earnings per share:        us-gaap_WeightedAverageNumberOfSharesOutstandingAb...
            Basic                                           us-gaap_WeightedAverageNumberOfSharesOutstandingBa...
            Diluted                                         us-gaap_WeightedAverageNumberOfDilutedSharesOutsta...
        Cash dividends declared per share                   us-gaap_CommonStockDividendsPerShareDeclared

The Fact Table that I am trying to recreate from the xml documents contains this information:

This fact table can then be rendered to produce this table:

The problem is that I am not sure how to get the specific facts for each line item. For example, the model structure contains the element Net sales which has the concept us-gaap_SalesRevenueNet. The instance document contains the following references to us-gaap_SalesRevenueNet:

    contextRef  decimals    fact_value  id_x    tag unitRef {http://www.w3.org/1999/xlink}arcrole   {http://www.w3.org/1999/xlink}href  {http://www.w3.org/1999/xlink}type  {http://www.w3.org/2001/XMLSchema-instance}nil  cik_x   cik_y   id_y    startDate   endDate instant
471 eol_PE2035----1510-Q0015_STD_91_20141227_0  -6  74599000000 id_5473321_00DC1C18-22C7-426B-AF70-F6B281547EC4_2_0 {http://fasb.org/us-gaap/2015-01-31}SalesRevenueNet iso4217_USD                 0000320193  0000320193  eol_PE2035----1510-Q0015_STD_91_20141227_0  2014-09-28  2014-12-27  
527 eol_PE2035----1510-Q0015_STD_91_20141227_0_1106947x1138497  -6  30566000000 id_5473321_493F2921-7163-4A93-9BC8-89E0F5E62B3B_1002_0  {http://fasb.org/us-gaap/2015-01-31}SalesRevenueNet iso4217_USD                 0000320193  0000320193  eol_PE2035----1510-Q0015_STD_91_20141227_0_1106947x1138497  2014-09-28  2014-12-27  
529 eol_PE2035----1510-Q0015_STD_91_20141227_0_1106947x1173722  -6  5448000000  id_5473321_493F2921-7163-4A93-9BC8-89E0F5E62B3B_2002_6  {http://fasb.org/us-gaap/2015-01-31}SalesRevenueNet iso4217_USD                 0000320193  0000320193  eol_PE2035----1510-Q0015_STD_91_20141227_0_1106947x1173722  2014-09-28  2014-12-27  
531 eol_PE2035----1510-Q0015_STD_91_20141227_0_1106947x1181338  -6  16144000000 id_5473321_493F2921-7163-4A93-9BC8-89E0F5E62B3B_3002_4  {http://fasb.org/us-gaap/2015-01-31}SalesRevenueNet iso4217_USD                 0000320193  0000320193  eol_PE2035----1510-Q0015_STD_91_20141227_0_1106947x1181338  2014-09-28  2014-12-27  
533 eol_PE2035----1510-Q0015_STD_91_20141227_0_1106947x1184739  -6  17214000000 id_5473321_493F2921-7163-4A93-9BC8-89E0F5E62B3B_4002_2  {http://fasb.org/us-gaap/2015-01-31}SalesRevenueNet iso4217_USD                 0000320193  0000320193  eol_PE2035----1510-Q0015_STD_91_20141227_0_1106947x1184739  2014-09-28  2014-12-27  
535 eol_PE2035----1510-Q0015_STD_91_20141227_0_1106947x1257623  -6  5227000000  id_5473321_493F2921-7163-4A93-9BC8-89E0F5E62B3B_5002_8  {http://fasb.org/us-gaap/2015-01-31}SalesRevenueNet iso4217_USD                 0000320193  0000320193  eol_PE2035----1510-Q0015_STD_91_20141227_0_1106947x1257623  2014-09-28  2014-12-27  
628 eol_PE2035----1510-Q0015_STD_91_20151226_0  -6  75872000000 id_5473321_00DC1C18-22C7-426B-AF70-F6B281547EC4_1_0 {http://fasb.org/us-gaap/2015-01-31}SalesRevenueNet iso4217_USD                 0000320193  0000320193  eol_PE2035----1510-Q0015_STD_91_20151226_0  2015-09-27  2015-12-26  
701 eol_PE2035----1510-Q0015_STD_91_20151226_0_1106947x1138497  -6  29325000000 id_5473321_493F2921-7163-4A93-9BC8-89E0F5E62B3B_1001_0  {http://fasb.org/us-gaap/2015-01-31}SalesRevenueNet iso4217_USD                 0000320193  0000320193  eol_PE2035----1510-Q0015_STD_91_20151226_0_1106947x1138497  2015-09-27  2015-12-26  
703 eol_PE2035----1510-Q0015_STD_91_20151226_0_1106947x1173722  -6  4794000000  id_5473321_493F2921-7163-4A93-9BC8-89E0F5E62B3B_2001_6  {http://fasb.org/us-gaap/2015-01-31}SalesRevenueNet iso4217_USD                 0000320193  0000320193  eol_PE2035----1510-Q0015_STD_91_20151226_0_1106947x1173722  2015-09-27  2015-12-26  
705 eol_PE2035----1510-Q0015_STD_91_20151226_0_1106947x1181338  -6  18373000000 id_5473321_493F2921-7163-4A93-9BC8-89E0F5E62B3B_3001_4  {http://fasb.org/us-gaap/2015-01-31}SalesRevenueNet iso4217_USD                 0000320193  0000320193  eol_PE2035----1510-Q0015_STD_91_20151226_0_1106947x1181338  2015-09-27  2015-12-26  
707 eol_PE2035----1510-Q0015_STD_91_20151226_0_1106947x1184739  -6  17932000000 id_5473321_493F2921-7163-4A93-9BC8-89E0F5E62B3B_4001_2  {http://fasb.org/us-gaap/2015-01-31}SalesRevenueNet iso4217_USD                 0000320193  0000320193  eol_PE2035----1510-Q0015_STD_91_20151226_0_1106947x1184739  2015-09-27  2015-12-26  
709 eol_PE2035----1510-Q0015_STD_91_20151226_0_1106947x1257623  -6  5448000000  id_5473321_493F2921-7163-4A93-9BC8-89E0F5E62B3B_5001_8  {http://fasb.org/us-gaap/2015-01-31}SalesRevenueNet iso4217_USD                 0000320193  0000320193  eol_PE2035----1510-Q0015_STD_91_20151226_0_1106947x1257623  2015-09-27  2015-12-26

Of the 12 facts shown, only two are required for the fact table - they are the facts with the contextRef of eol_PE2035----1510-Q0015_STD_91_20141227_0 and eol_PE2035----1510-Q0015_STD_91_20151226_0.

These contextRef id's correspond to the following facts in the instance document:

<context id="eol_PE2035----1510-Q0015_STD_91_20141227_0">
<entity>
<identifier scheme="http://www.sec.gov/CIK">0000320193</identifier>
</entity>
<period>
<startDate>2014-09-28</startDate>
<endDate>2014-12-27</endDate>
</period>
</context>

<context id="eol_PE2035----1510-Q0015_STD_91_20151226_0">
<entity>
<identifier scheme="http://www.sec.gov/CIK">0000320193</identifier>
</entity>
<period>
<startDate>2015-09-27</startDate>
<endDate>2015-12-26</endDate>
</period>
</context>

These contextRefs are essentially the Period Axis elements. I can't tell how the period axis are being determined from the xml documents and, therefore, cannot reproduce the fact table. Can anyone shed any light on how to do this?

Dennis Münkle · Answer 1 · 2016-03-31T18:12:29.740

What you are pasting is a simplified rendering, not a complete rendering of the IncomeStatement.

A complete rendering is:

You can derive that information from the definition linkbase where it says:

For example, one of the SalesRevenueNet that you are listing is linked to context "eol_PE2035----1510-Q0015_STD_91_20141227_0_1106947x1173722". This context contains a restriction on Axis "us-gaap:StatementBusinessSegmentsAxis". Therefore, this context is outside of the StatementOfIncome because this axis is not defined in the hypercube of the according definition linkbase.

I assume you are doing this for learning purposes? Otherwise, I'd suggest you use a service like secxbrl.info:

Factable as a list (JSON) (you can also get csv, html, or xml)
Factable as a rendered table (JSON) (you can also get html)

Generating a Fact Table from a presentation linkbase

1 Answers1

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