Removing Unused XBRL Tags

This article helps with deciding whether elements that are not currently being used or are not likely to be used in the future should be removed from the XBRL outline for your document.

When to Remove Unused Elements

Elements that have been used in the past but are not expected to be used again should be removed. Elements that are likely to be used in the 10-K report, but are not required in 10-Qs do not need to be removed. Items that are only occasionally used can remain in the XBRL outline.

Deprecated concepts and extension concepts that have been replaced by new US GAAP taxonomy concepts should always be removed from the document's XBRL outline.

The SEC has no requirement that unused elements or disclosure sections be removed from a document's XBRL outline because they are not being used in a given reporting period.

Suppress in Filing Option

In the case of XBRL outline disclosure sections that are used in the 10-K but not in the 10-Qs, you can suppress the XBRL outline sections not used in a given filing.

To do this, right-click the XBRL outline subsection, select Edit, and check the Suppress in Filing option:

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Make use of the Suppress in Filing option by right-clicking the Edit option for XBRL outline subsections.