Tagging Phantom/Hidden Facts in Non-Printing Sections

next generation

Use a non-printing section to tag phantom/hidden XBRL facts. Non-printing sections do not appear in the final filing document.

Phantom/Hidden Fact Basics

A phantom/hidden fact is required when you cannot tag a value in the primary document. For example, use them when there is parenthetical information in a table cell to show multiple values within a line item description on the face financial statements. This often happens to show the number of shares authorized, shares issued, and the par value of each share. Create each parenthetical disclosure in a non-printing section of your document.

Non-printing sections do not appear when you export the document, save it to other formats for printing, or generate your EDGAR HTML documents. They are also excluded from pagination. However, the XBRL facts that are in non-printing sections are included in:

  • Instance document output

  • Wdesk XBRL viewer and report display Levels 1,2,3, and 4 facts and footnotes

  • XBRL Blacklines

  • SEC Viewer displays Levels 1,2,3, and 4 facts

Creating a Non-Printing Section

  1. Open the document and click Show XBRL.

  2. Open the Document Outline panel on the left.

  3. Add a section to the document or select an existing section.

  4. Click the gear in the right panel to open Section Properties and select the Non-printing checkbox.

    NOTE: Non-printing sections do not appear when working in the primary document. To work with a non-printing section, you must first select it in the outline.

    Creating a non-printing section

Tagging Phantom/Hidden Facts

Before tagging facts in non-printing sections, first tag the original facts in the primary document.

To tag phantom/hidden facts:

  1. Open the document and click Show XBRL.

  2. Open the Document Outline panel on the left and select the non-printing section want to work with.

  3. Add a table and enter the data as needed so you can tag each fact separately.

  4. When working with empty fact values, leave the cell you want to tag empty.

  5. Select cells and click Add Fact.

  6. Apply concepts, dates, and any other properties needed to complete tagging.

    Tagging phantom/hidden facts