<p>Chapter 2:</p><p>XBRL (eXtensible Business Reporting Language) XML (eXtensible Markup Language)</p><p>Well formed documents – follow basic rules of XML and can be processed in browser Valid documents – well-formed documents that follow rules of an XML schema</p><p>Prolog – first line of code; i.e. <?xml version="1.0"> <!-- Enter comments here --></p><p>Element – has a matching opening and closing tag set Attribute – additional data about the element (meta-data) Example: <RetailPrice units="USD">32.99</RetailPrice></p><p>Root Element – first element; goes around all other elements; i.e. <SalesOrder> Parent Element – has other elements beneath it; i.e. <OrderInformation> Child Element – enclosed by the parent element; i.e. <OrderNumber></p><p>Empty Element – absent of content or other elements; opens and closes in same tag Example: <Address addressType="billing" sameAsShipping="yes"/></p><p>Chapter 3:</p><p>Schema document (.xsd) – defines the rules that XML document must follow</p><p>Namespace declaration – required second line of schema document; closed at last line <xs:schema xmlns:xs="http://www.w3.org/2001/XMLSchema"> […main body of schema document goes here…] </xs:schema></p><p>Simple Element – default element; does not contain other elements or attributes Complex Element – contains other elements nested within and/or has attributes Cardinalities – minOccurs / maxOccurs (can be 1:1, 1:M, 0:1, 0:M) <xs:element name="InventoryItem" minOccurs="1" maxOccurs="unbounded"> <xs:complexType> <xs:sequence> (if the nested elements must appear in order) <xs:element name="IdNumber" type="xs:string"/> <xs:element name="Cost" type="monetary"/> […closing tags…] Primitive data type for simple elements can be xs:string, integer, decimal, or date. <xs:complexType name="monetary"> <xs:simpleContent> <xs:extension base="xs:decimal"> <xs:attribute name="units" type="xs:string"/> […closing tags…] Example of XML document for schema on next page:</p><p><?xml version="1.0"?></p><p><Vendors> <Vendor> <VendorName>Specialized Americas</VendorName> <ContactName phone="800-932-1567" email="[email protected]">Stephen Cagnina</ContactName> <Address type="office"> <Street>1234 Main Street</Street> <PoBox>PO Box 987</PoBox> <City>Phoenix</City> <State>AZ</State> <ZipCode>78999</ZipCode> <Country>USA</Country> </Address> <PreferredOrdering type="Web">www.specializedusa.com/orders/</PreferredOrdering> <VendorHistory>Good service usually with 2nd day delivery</VendorHistory> </Vendor></p><p><Vendor> <VendorName>Bell USA</VendorName> <ContactName phone="800-123-4567" email="[email protected]">John</ContactName> <Address type="office"> <Street>366 Charles Street</Street> <PoBox>PO Box 234</PoBox> <City>Charlotte</City> <State>VA</State> <ZipCode>19345</ZipCode> <Country>USA</Country> </Address> <PreferredOrdering type="Web">www.bellusa.com/orders/</PreferredOrdering> <VendorHistory>Good service usually with 2nd day delivery</VendorHistory> </Vendor></p><p><Vendor> <VendorName>Bike Clothing, Inc</VendorName> <ContactName phone="800-695-5798" email="[email protected]">Spinner</ContactName> <Address type="office"> <Street>8690 Bank Street</Street> <PoBox>PO Box 999</PoBox> <City>Fargo</City> <State>ND</State> <ZipCode>48976</ZipCode> <Country>USA</Country> </Address> <PreferredOrdering type="Web">www.bikeclothinginc.com/orders/</PreferredOrdering> <VendorHistory>Good service usually with 2nd day delivery</VendorHistory> </Vendor> </Vendors> Example of schema document (.xsd):</p><p><?xml version="1.0"?></p><p><xs:schema xmlns:xs="http://www.w3.org/2001/XMLSchema"> <xs:element name="Vendors"> <xs:complexType> <xs:sequence> <xs:element name="Vendor" minOccurs="1" maxOccurs="unbounded"> <xs:complexType> <xs:sequence></p><p><xs:element name="VendorName" type="xs:string"/></p><p><xs:element name="ContactName" minOccurs="1" maxOccurs="unbounded"> <xs:complexType> <xs:simpleContent> <xs:extension base="xs:string"> <xs:attribute name="phone" type="xs:string"/> <xs:attribute name="email" type="xs:string"/> </xs:extension> </xs:simpleContent> </xs:complexType> </xs:element></p><p><xs:element name="Address" minOccurs="1" maxOccurs="unbounded"> <xs:complexType> <xs:sequence> <xs:element name="Street" type="xs:string" minOccurs="0"/> <xs:element name="PoBox" type="xs:string" minOccurs="0"/> <xs:element name="City" type="xs:string" minOccurs="0"/> <xs:element name="State" type="xs:string" minOccurs="0"/> <xs:element name="ZipCode" type="xs:string" minOccurs="0"/> <xs:element name="Country" type="xs:string" minOccurs="0"/> </xs:sequence> <xs:attribute name="type" type="xs:string"/> </xs:complexType> </xs:element></p><p><xs:element name="PreferredOrdering"> <xs:complexType> <xs:simpleContent> <xs:extension base="xs:string"> <xs:attribute name="type" type="xs:string"/> </xs:extension> </xs:simpleContent> </xs:complexType> </xs:element></p><p><xs:element name="VendorHistory" type="xs:string"/></p><p></xs:sequence> </xs:complexType> </xs:element> </xs:sequence> </xs:complexType> </xs:element> </xs:schema> Chapter 4:</p><p>XBRL Instance Document –</p><p><?xml version="1.0" encoding="utf-8"?></p><p><?xml-stylesheet type="text/xsl" href="[…enter location / filename of stylesheet…]"?></p><p><xbrl xmlns:us-gaap="http://www.xbrl.us/us-gaap/2008-03-31" xmlns:xlink="http://www.w3.org/1999/xlink"></p><p><schemaRef xlink:type="simple" xlink:href="http://www.xbrl.us/us-gaap/1.0/elts/us-gaap-std- 2008-03-31.xsd"/></p><p><context id="unique context identifier"> <entity> <identifier scheme="scheme identifier">unique entity identifier</identifier> </entity> <period> <instant>specific date</instant> OR <startDate>start date</startDate> <endDate>end date</endDate> </period> </context></p><p><unit id="USD"> <measure>iso4217:USD</measure> </unit></p><p><us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="MYBKYE2007" unitRef="USD" balance="debit" decimals="0" label="Cash and Cash Equivalents, at Carrying Value"> 5393000 </us-gaap:CashAndCashEquivalentsAtCarryingValue></p><p>[…continued financial statement items…]</p><p></xbrl></p><p><forever> element can be used</p><p><identifier scheme="http://www.nasdaq.com">DELL</identifier></p><p>Units of measure: iso4217:USD, iso4217:EUR, iso4217:JPY, xbrli:shares</p><p>XBRL Taxonomies – elements and attributes for a purpose, such as reporting under U.S. GAAP Chapter 5:</p><p>XSLT (eXtensible Stylesheet Language for Transformations) Stylesheets are saved in the .xsl file format.</p><p><?xml version="1.0"?></p><p><xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform" xmlns:us-gaap="http://www.xbrl.us/us-gaap/2008-03-31" xmlns:xlink="http://www.w3.org/1999/xlink" version="1.0"></p><p><xsl:template match="/"></p><p><HTML> <CENTER></p><p><H3>Title Line One<BR/>Title Line Two<BR/>As of: <xsl:value-of select="//instant/></H3></p><p><TABLE BORDER="0"></p><p><TR> <TD></TD> <TD><u><xsl:value-of select="//instant"/></u></TD> </TR></p><p><TR> <TD><xsl:value-of select="//us- gaap:CashAndCashEquivalentsAtCarryingValue/@label"/></TD> <TD align="right"><xsl:value-of select="format-number(//us- gaap:CashAndCashEquivalentsAtCarryingValue,'$#,###.00')"/></TD> </TR></p><p>[…complete desired HTML and close tags…]</p><p></xsl:template> </xsl:stylesheet></p><p><xsl:value-of select="sum(Inventory/InventoryItem/Cost)"/></p><p><B></B> <U></U> <I></I> <TD colspan="2" align="center"> <TABLE BORDER="1" WIDTH="60%"> Operations from: <xsl:value-of select="//startDate"/> to: <xsl:value-of select="//endDate"/></p>