Year 1: Largest Accelerated Filers with a Public float >5 Billion - Effective Fiscal Periods ending on or after June 15, 2009

Year 2: Remaining Large Accelerated Filers - Effective Fiscal Periods ending on or after June 15, 2010

Year 3: All remaining filers - Effective Fiscal Periods ending on or after June 15, 2011

• Document and Entity Information (DEI)
• Core Financial Statements
• Balance Sheet
• Statement of Income
• Statement of Cash Flows
• Statement of Shareholder's Equity
• Statement of Comprehensive Income
• Notes to the Financial Statements*
• Level 1 (Block) – This is also referred to as block tagging, where an entire footnote disclosure is tagged with a text block XBRL element and a calendar XBRL element. At a minimum, every disclosure is block tagged.
• Level 2 (by Policy) – Inside a footnote disclosure, each policy is tagged with a text block XBRL element and a calendar XBRL element.
• Level 3 (Tables) – Inside a footnote, each table is tagged with a text block XBRL element. After a table is tagged, each value within the table must also be detail tagged (Level 4.) Therefore, anytime there is a Level 3 XBRL element, there will also be Level 4 XBRL elements.
• Level 4 (Detail) – Inside a footnote, each numeric detail is tagged with a numeric XBRL element. This includes each amount (i.e. monetary value, percentage and number) which is included in both tables and narrative disclosures.
• Levels 1-3 are text blocks, thus the content from the footnotes that is tagged retains the native HTML format.
• Schedules*
• *In their first year, companies may tag Notes in a block text format. In their second year, companies must tag these items in detail.

Your XBRL files will be submitted as an Exhibit 101 with your required document in the overall EDGAR submission. Included in the submission are machine readable XBRL files that together produce a valid XBRL document. This does not include the Microsoft Excel or HTML files which are used to review the XBRL data.

The SEC requires these XBRL files to be available on your company's website, but you are not required to provide a rendered view.

Example of XBRL files submitted to SEC with the EDGAR submission:

Filing Content:

If you have not previously filed with the "Exhibit 101.DEF" (the XBRL Taxonomy Definition Linkbase Document), the sixth file, Presentation Linkbase will be included in all of your XBRL filings moving forward. This sixth file is related to XBRL technical infrastructure changes based on Rivet’s adoption of an XBRL community suggested "Best Practice" earlier this year. This Best Practice is related to the use of the Entity axis dimension which is part of the underlying data structure within the XBRL files.

The US-GAAP Taxonomy was developed XBRL-US, the local jurisdiction of XBRL-International. The 2009 US-GAAP Taxonomy can be found at: http://xbrl.us/taxonomies/Pages/US-GAAP2009.aspx. Be sure to select “All Taxonomies” as the entry point to ensure your search will be all inclusive of all potential elements.

If you want to see what other standard XBRL elements are available for your company's line items, the best source is the taxonomy itself. While this seems cumbersome at first, it is easy to navigate around once you get a feel for it and there is a search mechanism built into their web-based interface. A number of filers have found this very helpful as they search for other standard XBRL elements and associated definitions. Currently there are no other on-line viewers available for the US-GAAP taxonomy.

The US-GAAP Taxonomy is inclusive of several industry segments including:

• Commercial and Industrial Taxonomy (most companies)
• Banking and Savings Institutions Taxonomy
• Brokers and Dealers Taxonomy
• Insurance Taxonomy
• Real Estate Taxonomy

Tags and Definitions may be used from any of the above approved taxonomies for tagging your company's financials, as such; they do not have to be from the same Taxonomy.

CrossView shares the same rendering engine created for the SEC which can be found at: http://crossview.rivetsoftware.com/

CrossView is a web-based, online SEC interactive report navigation, viewing and analysis tool that delivers on the promise of XBRL to deliver standardized and transparent financial information directly to investors and analysts. By using the Crossfire Financial Reporting Platform repository to store SEC filings as the SEC publishes them, CrossView is quickly growing to become an indispensable information resource for all financial information consumers.

In the latest XBRL taxonomy all standard data tags have the prefix "us-gaap":

us-gaap_CashAndCashEquivalentsAtCarryingValue

A custom XBRL extension is identified by the prefix which reflects the company’s Exchange symbol. For example, a custom extension for XYZ Corp. would have the prefix "xyz": xyz_FoodAndPaperCosts.

The EDGAR Filer Manual (EFM) Sections 6.6.23 to 6.6.29 establishes a 5 step hierarchy for choosing the most appropriate element for facts:

Consideration hierarchy when deciding between two or more elements in the US GAAP Taxonomy includes:

• Period type
• Item Type
• Documentation string (Definition)
• Standard label string (Label)
• References

Note: The items should be considered in this order per EFM 6.6.29

The SEC strongly recommends companies use standard XBRL elements as much as possible over creating new extensions. The definitions in the XBRL taxonomy were intended to be more general in order to encompass the majority of firms, so their reported line items can be easily compared with the financials of other firms. Within some definitions, an example used may be provided (…Accounts Payable may include items X, Y, & Z.) Examples within a definition are not intended to be literally inclusive or exclusive, but provide some additional guidance to the Reviewer of its general applicability.

A good rule of thumb to determine if you should use the standard definition is to ask yourself, “Do my line item and the standard XBRL definition have the same general meaning?” If you believe the answer to be yes, then use the standard XBRL element. If not, then create a custom extension or request that one be created for you.

In XBRL all similar line items (concepts) are required to be mapped to the same XBRL element. This tagging efficiency reduces the overall number of XBRL elements by reusing XBRL elements. However, in order to distinguish each use of the same XBRL element it is required that the XBRL element be further qualified by the use of Domain membership which is also referred to as "Dimensional Mapping".

In the S/E table the "Beginning and Ending Balances" is a concept that is shared by multiple categories (i.e. Common Stock, APIC, Treasury Stock, etc) thus its values are mapped to the same XBRL element:

"us-gaap: StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest".

To provide the proper context, the XBRL elements are then qualified by the section's respective Domain membership tags (the line item highlighted in blue). When reviewing the definition the reviewer should read the definition in the context of its applicable Domain Membership.

Dimensional mapping is not limited to the S/E table and may be applied in other statements when necessary.

Abstracts provide you with visual cues that reflect the hierarchical structure of the XBRL data within the financial statement. Abstract lines do not have any corresponding financial data points, such as the title "Current Assets". The purpose of an abstract is to render the information according to their location/order in an issuer’s traditional HTML document.

Yes, however, we do not recommend doing this for rendering purposes only. The XBRL data is disclosed to the general public and the words "audited" and "unaudited" are not associated with the XBRL tag in any way. If someone were to pull a company's XBRL data for financial analysis, the data would not be identified as being audited or unaudited.

A footnote to a financial statement is an appendage at the bottom of a statement used to divulge additional information regarding a data element or concept (i.e. time period, etc.). This is distinct from The Notes to Financial Statements which are a set of sections elaborating financial statement data located after the financial statements.

In order for the footnote to render at the foot of the Core Financial Statement in a viewer, it must be associated and referenced as such to one of the following items within the Financial Statement:

• line item or label
• numerical values
• time periods in the column heads, or
• title of the Financial Statement.

The footnote will not be tagged in XBRL, according to the SEC XBRL technical specifications, if the footnote is not associated and referenced properly to these data items.

The display of Abstract lines is controlled by the XBRL Viewer and therefore could differ from your as-reported financials. While the SEC Viewer does show some abstract lines, other third party XBRL viewers may give the user the option to display or not display all abstracts. When two Abstract lines sequentially appear in your as-reported financials, only one will render in the Viewer. Typically, the higher level abstract (i.e. “ASSETS” over “Current Assets”) will be the default abstract that is selected and present in the instance document, however, you can determine which one you would prefer to use.

The SEC has stated there should be no expectation the rendered XBRL presentation matches the as-filed HTML. There is no "Official" XBRL Viewer endorsed by the SEC, including their own Interactive Data Viewer. There are formatting limitations in XBRL which will result in the rendering of your XBRL document to differ from your submitted financials. Formatting such as bold and underlining, as well as the ordering and format of the items within the Statement of Shareholder's Equity are just a few of the examples where you will see differences.

The XBRL Standard does not provide any formatting control for rendering the data and valid XBRL tagged data may look different depending on which viewer is used to render it. For example, items with bold, italics, underlining, colors, fonts and other types of formatting can be adjusted by the software viewer used to render the data.

Most Common issues noted with the SEC Viewer rendering:

• Truncates numerical values and adds text rendering (USD $) "in Thousands except per share data"
• Currency sign will only display on the first and last monetary line items of the financial report
• Period data in numerical form 1/01/2010 - 3/31/2010 render as text "Three Months Ended" "March 31, 2010"

XBRL does provide a means to indicate the preferred ordering of line items in rows, statements and Dimensional Segments. However, the Viewer may ignore the preferred presentation information and display lines, statement table notes and segments in a different order (alphabetically, for example).

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