Detailed Footnote Tagging requires approximately three to five times as many tags as current XBRL block tagging

And more tags = more time.

Many filers will soon file using Detailed Footnote Tagging (DFN) for the first time. Detailed tagging requires 4 levels, or types of tags. Level 1 tags are the same as the tags used in block tagging. All documents requiring XBRL must file using DFN after 6/15/12 regardless of whether the first filing is a 10-K or 10-Q.

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Based on our experience with DFN, we cannot overemphasize the importance of starting early and staying on track with your timeline. Detailed tagging requires substantial time and effort when compared to block tagging. For this reason we suggest that you begin the process early on. Click here to request a custom timeline.

DFN requires approximately three to five times as many tags as block tagging. Since you will be using many of the level 2, 3 and 4 tags for the first time, your time for review will increase in proportion to the increase in number of tags. You will likely have more comments and questions about your tagging, and correspondingly, the time required for us to review and assess your comments will increase.

You will also have to consider the dimensional qualifications (members) we use for tagging tabular data as well as tagged facts that are embedded within narrative portions of your footnotes.

Have a great day.