Changing XBRL Fact Value Signs

Understanding XBRL Fact Values and Signs

Each numeric concept is either a debit or credit. So when entering numbers, you normally enter them as an absolute value — without a sign.

For example, the following table shows expense debits without a minus sign or parentheses.

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You identify the number as a debit or credit through the XBRL concept’s Balance Type. For example, you tag the Total operating costs expense with a concept that has a debit Balance Type.

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When you want the number in the document to appear as a negative number, enter it with either a minus sign or parentheses. The following example shows all expenses typed as negatives.

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When you type the number as negative, you need to reverse the XBRL fact sign to keep its absolute value. If you don’t, you end up with negative debits. Negative debits cause document errors because they don’t calculate correctly.

For example, you have total operating costs, which is a debit balance. However, you type the cost as (7096). The XBRL Fact Value now shows that you have negative operating costs, or a credit balance, until you reverse the XBRL fact sign to make it a debit balance.

Changing XBRL Fact Signs

  1. Open the document and enable XBRL.

  2. Select the fact that needs a different fact sign.

  3. Click the Fact Properties icon (the X) in the lower right corner of the editor window.

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  4. In the Numeric Attributes section, set Reverse Source Value Sign to Yes. When you reverse the sign, the XBRL fact value changes, but the number in the document still appears with the sign you typed.

    This panel also shows how the fact will appear in the document and XBRL:

    • Source Link Value: How the number appears in the document.

    • XBRL Fact Value: How the number’s value appears in XBRL.

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  5. Click the green Apply Property Changes checkmark in the Fact Properties panel to save the change.

  6. Share document and XBRL changes.