Rivet provides a number of opportunities for understanding and learning how to use Dragon Tag. These include:

• The Dragon Tag Getting Started Guide: This contains a explanations of the primary concepts that help you understand Dragon Tag, as well as descriptions of the main tasks, such as how to create an Entity. You can access the Getting Started Guide from the Rivet Help menu.
  
  
• Tale of Dragon Tag: The Tale of Dragon Tag is an optional installation that contains instructional videos guiding you through each of Dragon Tag's primary tasks.
  
  
• Dragon Tag Tool Tips: If you pass your cursor over any of Dragon Tag's fields, you will see a brief description of that field.
  
  

The amount of time required to create an XBRL document depends ultimately on the amount of data being tagged. If a company is focused on formatting just their facing financial statements (Income Statement, Balance Sheet, Cash Flow and Statement of Equity), the amount of time required is much less than tagging an entire 10-K (including both financial statements and non-financial information such as Notes to the Financials).

In general, tagging just the facing financial statements takes approximately 20-40 hours to do the very first time, with an additional 8-10 hours for management/audit to review/certify the financial statements. The hour estimate is based on a user who's preparing XBRL for the first time, who's looking at an XBRL taxonomy (such as US GAAP CI) for the first time, but has in-depth knowledge of the corporate data being converted into XBRL. The majority of the user's time is spent familiarizing themselves with a given XBRL taxonomy and the concept/creating of a company extension taxonomy, not on actually doing the tagging.

Tagging financial statements the second time and beyond in Dragon Tag takes a matter of few hours to complete, as users can re-use the Excel spreadsheet/Word document already tagged the previous quarter to create the current quarter's XBRL. When a user marks up information within Word and Excel, Dragon Tag stores that information when the spreadsheet/document is saved, thereby allowing users to later use the markup they've already done for the next quarter's XBRL filing.

Yes...actually, both. Dragon Tag allows you to "link to" an XBRL taxonomy either directly on a Web site (such as www.xbrl.org) or to files downloaded locally from a Web site. When setting up the default taxonomy for an Entity Profile, adding a taxonomy in the Selector Panel, you choose which way you want to map to the given taxonomy.

Dragon Tag provides a number of ways to understand the fields in the various Dragon Tag screens:

• Dragon Tag Tool Tips: all you need to do is click into a field and Dragon Tag displays a basic description of the field.


• Dragon Tag Getting Started Guide contains more detailed explanations of the fields for each screen, along with procedures for the use of each screen.

Rivet Software is a member of XBRL International and XBRL-US and actively participates in the development and adoption of XBRL across the globe.  Specifically, several members of our management team have been with the consortium since its inception back in 1998/1999 and have served various leadership capacities within XBRL International since that time.

The International Accounting Standards Board (IASB) has created a web site specifically to help you create a "view" of the IFRS taxonomy that applies to your company. If you attempt to use the IFRS taxonomy in its entirety from the IASB web site by downloading the "All files" ZIP file, Dragon Tag is only able to present a flat list of reporting concepts instead of within reporting groups the way accountants would expect to work with the IFRS taxonomy.

To create a usable "view" of the IFRS taxonomy, follow the steps outlined on this site: http://www.iasb.org/XBRL/IFRS+Taxonomy/Latest+Taxonomy/Latest+taxonomy.htm

Open Microsoft Word or Microsoft Excel, from the Rivet menu, select Help, then select Disable Dragon Tag on Exit. Then you would have to launch Dragon Tag again to see add-ins. Or, from the initial Dragon Tag splash screen, you can check "Disable Dragon Tag on Exit from Excel/Word".

The user may have a clock up in the window.

If either Microsoft Word or Microsoft Outlook is running before Dragon Tag with Word opened, the Rivet toolbar will not display. Close these applications, then reopen Dragon Tag with Word. Also, the computer may not be enabling Dragon Tag with Word.

In Microsoft Office 2003, go to Word, Help, About MS Word, Disabled Items (lower right) - screen should show Dragon Tag, click to enable. In Microsoft Office 2007, go to Word 2007, Main Word Button, click on Word Options at the lower right of the button, click on Add-ins. On the screen that is displayed, the Dragon Tag Startup Shim should be listed under Active Application Add-ins. If not, you will see this under Inactive Application Add-ins. Click on Dragon Tag Startup Shim to activate.

The US-GAAP taxonomy is located here.

You will need to download the entire zip file, extract it (likely to a network drive where all users of Dragon Tag can access).

Dragon Tag runs as an add-in to Microsoft Office. This means that it runs as part of your Office application. If you open Microsoft Office Excel or Word and look in the menu bar of the application, you will see a Rivet menu selection as well as a Dragon Tag toolbar with icons for the most frequently used features.

In some cases, if your PC is located behind a proxy server, you may be unable to download outside files such as taxonomies. Check with your System Administrator.

The installation of Dragon Tag does not provide any XBRL taxonomies by default. Instead, it is up to you to determine what type of reporting you'll do (i.e. US GAAP, IFRS, etc) and then download or link to the appropriate taxonomy. The first place to look for industry standard such as US GAAP and IFRS taxonomies is the XBRL International Website.

The URL for taxonomies approved and maintained by XBRL International is: http://www.xbrl.org/taxonomies/

Many taxonomies are stored at the host site within a zipped or compressed file. This saves both storage space at the host site, and makes it faster for you to download.

The zip files carry a .ZIP extension. Both Windows 2000 and Windows XP installations generally include a program that automatically recognizes compressed .ZIP files. You only need to double click the .ZIP file containing the taxonomy and save the unzipped files in a specific location on your computer or network. Be sure to note the location that you used to unzip your files so that you can correctly set up the information in Dragon Tag.

If you do not have access to a program to view/unzip compressed files, contact your System Administrator.

Most file decompression programs like WinZip unzip files by default to the My Documents folder. That is the first place you should look. It is helpful to unzip your taxonomy files to a standard location so you can keep track of them, such as My Documents, the Windows desktop, or to an appropriately named folder that you will remember. You can also use the Windows Search capability to locate the *.XSD or *.XML files that comprise the taxonomy you downloaded.

The elements displayed in red mean that the element has been moved from that location or deleted. To turn off the red, go to the Rivet Menu, Select Options, Show Prohibited Links. This is a toggle so it is either on (red shows) or off.

The structure of the 2009 Taxonomy has changed from the 2008 Taxonomy so please follow this FAQ to add the ability to "Reverse Sign" in your 2009 Taxonomy.

Step 1: Navigate to the top-level of your extended taxonomy in Dragon Tag and then use your expander arrows to select the button, "Build Entry Point":



Step 2: Select the option to "Import Taxonomy" from the bottom left-hand corner of your Entry Point window.



Step 3: When the box below appears, copy and paste this URL http://www.xbrl.org/lrr/role/negated-2008-03-31.xsd into the "File name" box and then select Open.



Step 4: The screen below will appear, telling you it is importing custom label roles into your taxonomy, click Ok and then Ok in the bottom right-hand corner to reload your taxonomy: (if you receive an error message, navigate to the troubleshooting portion of this FAQ)



Step 5: You should now be able to right-mouse click on an element and see the option to "Reverse Sign" enabled and ready for use.



Step 6: Additionally, you will now see a "negated-2008-03-31.xsd" listed in your "Dependent Taxonomies" on the expander window.



Troubleshooting:

Depending on your security settings you may or may not be able to access the weblink directly. If you receive an error message while on step 3 follow these steps.

• Keep Dragon Tag Open and open an Internet Explorer window
• Copy and paste this into the address: http://www.xbrl.org/lrr/role/negated-2008-03-31.xsd
• Navigate to the File Menu and select "Save As"



• Save the file in the "ELTS" folder of the 2009 Taxonomy folder structure and name it "negated-2008-03-31.xsd"





• Now that you have it saved in the ELTS folder of your 2009 taxonomy, go back into Dragon Tag and select "Import Taxonomy" in the bottom right hand corner



• Navigate to the ELTS folder and select the file "negated-2008-03-31.xsd" to import and select Open



• You will now receive the message below and click okay and the negated labels option is now available to you within your 2009 Taxonomy

Given the new SEC Interactive Viewer, the SEC has allowed companies to include underlines, currency signs and headers to be included in your XBRL filing.

For example, an income statement may look like the one below:

When your actual financials look like this:

The new types of formatting that you will see in the SEC Interactive Viewer include underlines, headers and currency signs that are detailed out below.

Underlines:
The ability to add or remove an underline is on your right-mouse click menu in the taxonomy tree.
Note: If using CrossTag and a shared taxonomy, be sure the taxonomy is checked-out before you right-mouse click.

Headers:
The ability to add and name your headers to match your financials is now available to you. The updated "Report Preview" will show you how your financials will look on the SEC Interactive Viewer.

You can remove all headers or rename headers to match your financials by moving elements in the presentation view of your taxonomy and renaming the abstracts to match the header titles you want.

Notice in our current example, we have four headers showing: Sales Revenue, Net (Abstract), Cost of Goods Sold (Abstract), Depreciation and Amortization (Abstract), and Restructuring Charges (Abstract).

When looking at the top part of our taxonomy tree, notice the first abstract, "Statement [Line Items]".

Now if we want a header, such as "Cost and expenses" to show up before the other line items we need to look at our taxonomy tree. We are seeing the Cost of Goods Sold [Abstract] because there is an "in-use" element as a child of it.

Dragon Tag is currently not capable of marking up data that exists within a merged cell.  Either un-merge the cell or copy the merged cell content to a non-merged cell and mark up the data accordingly.

When you use XBRL, you are creating a bag of facts. For example, the reporting concept "Net Income" may appear in many different locations in a financial document.  Even though you might have marked it up only once, say on the Income Statement, it will appear multiple times on the Report Preview and Validate Calculation report.  Although the XBRL taxonomy presents the occurrence of Net Income to you multiple times in the Dragon Tag Selector Panel, in reality it is the same XBRL element for each occurrence.

As a result of how XBRL taxonomies handle this concept, you technically only need to mark up a concept such as "Net Income" once regardless of how many times it occurs in the information you are marking up. Thus when you generate documents or perform validation, the financial concept appears multiple times.

1. Create an entity profile and select the appropriate base entry point. If using the US-GAAP taxonomy choose the bottom-most file from the appropriate entry point (i.e. commercial and industrial; banking; broker / dealer; insurance; real estate).
   This file will contain all the statements, disclosures and definitions for your appropriate industry when creating an entity profile.
2. Then, on the mark-up panel, select the green expander arrows to expand the markup panel.


3. Then select, "Build Entry Point" to open the screen you see below. Here is where you can choose the statements and disclosures you will use to mark-up your documents. You can always come back and add or remove statements and disclosures later, by going by to "Build Entry Point". A wizard will run you through naming your extended taxonomy, for US-GAAP, ticker symbol, lowercase, hyphen filing period, year-mm-dd, for example: "xyz-2008-12-31".


4. You will now see your extended taxonomy loaded in the left hand side of the markup panel. This extended taxonomy is the one from which you want to select your elements to tag your document.

Tagging is done differently in Word than Excel, please see below:

IN EXCEL: Tagging in Excel involves selecting the element from the extended taxonomy and dragging onto the cell or cells (across columns) to put on the XBRL properties. You can do this for the element, calendar and numeric units, etc.

IN WORD: Tagging in Word involves a different process than Excel. Word does not have cell references and depending on how you created your table in Word, there may be many hidden bookmarks that exist in your document. You will want to select the number, and only the number, you want to tag (i.e. net income); then select the element from the taxonomy tree, then hit the green arrow to the paper to apply the XBRL properties.

For any tagging in Word, to apply calendar, or numeric properties, you always highlight the selection within Word, choose the property or element in the mark-up panel and then click on the green arrow to the left of the save icon.

1. Select the information you want to tag
2. Select the element or XBRL Property you want to apply
3. Click on the green arrow to the paper to apply the property