US GAAP Commerical and Industrial

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PDF , HTML Calculation Report PDF , HTML Elements Listed by Label PDF , HTML Elements Listed by Name HTML Sam ple instance docum ents Note and Disclaimer: These XBRL documents are presented solely as theoretic examples of XBRL application and should not be used or relied upon for any othe purpose. XBRL-US makes no representation as to their accuracy or completenes nor that they fairly represent the financial disclosure(s) of any financial reporting e public or private. Further, neither XBRL-US nor its members have audited, revie compiled or performed any other professional service in regard to the XBRL documents referenced below, nor in regard to any electronic document from whic such current document was prepared, nor any schemas, linkbases or other meta included therein or to which they refer. We offer no opinion about the correctness completeness, timeliness, accuracy nor any other characteristic of this XBRL document, documents from which it was prepared, nor any schemas, linkbases, o other meta data to which they refer. Users should find the original document, if su document exists, and read all disclaimers or opinions therein. R Investments, Inc. XB Funds All DTS files ZIP Contact Brad Homer American Institute of Certified Public Accountants bhomer@aicpa.org I ncom patible taxonom ies There are no known taxonomies that are inherently incompatible with the taxonomies of the USF Defined roles Description: General Fund Information Role: http://www.xbrl.org/us/fr/lr/role/GeneralFundInformation Description: Shareholder Expense Example Role: http://www.xbrl.org/us/fr/lr/role/ShareholderExpenseExample Description: Portfolio of Investments Role: http://www.xbrl.org/us/fr/lr/role/PortfolioInvestments Description: Statement of Assets and Liabilities Role: http://www.xbrl.org/us/fr/lr/role/StatementAssetsLiabilities Description: Statement of Operations Role: http://www.xbrl.org/us/fr/lr/role/StatementOperations Description: Statement of Changes in Net Assets Role: http://www.xbrl.org/us/fr/lr/role/StatementChangesNetAssets Description: Statement of Cash Flows 3 Indirect Method Role: http://www.xbrl.org/us/fr/lr/role/StatementCashFlowsIndirectMethod Description: Financial Highlights 3 of 12 Role: http://www.xbrl.org/us/fr/lr/role/FinancialHighlights Description: Notes to the Financial Statements Role: http://www.xbrl.org/us/fr/lr/role/NotesFinancialStatements Description: Tuple Content Models 3 Common Terms Role: http://www.xbrl.org/us/fr/lr/role/TupleContentModelsCommonTerms Description: Tuple Content Models 3 Financial Services Terms Role: http://www.xbrl.org/us/fr/lr/role/TupleContentModelsFinancialServicesTerms Errors N/A Copyright and license Copyright © 2005 XBRL-US ® All Rights Reserved. Copyright © 2005 AICPA ® All Rights Reserved. This taxonomy and translations of it may be copied and furnished to others, and derivative works comment on or otherwise explain it or assist in its implementation may be prepared, copied, publi and distributed, in whole or in part, without restriction of any kind, provided that: 1. The above copyri ht notice and this para raph are included on all such copies and derivativ works. 2. A link or URL to the original taxonomy is included in all such copies and derivative works. However, this taxonomy itself may not be modified in any way, such as by removing the copyright notice or references to XBRL International or other or anizations, except as required to translate i lan ua es other than En lish. Members of XBRL International and the taxonomy owners a ree to certain licenses under the XBRL International Intellectual Property Policy ( www.xbrl.org/legal ). The name and trademarks of XBRL International may NOT be used in advertising or publicity pertainin to this document or its contents without specific, written prior permission. Title to copy in this document will at all times remain with copyright holders. By usin and/or copyin this taxonomy, you (the licensee) a ree that you have read, understood, will comply with the terms and conditions set out in this document and in the Copyri ht, Intellectu Property and Trademarks documents on www.xbrl.org/legal This taxonomy and its associated files are provided on an "AS IS" basis and XBRL INTERNATIONA AND THE OWNERS OF THE TAXONOMY DISCLAIM ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO ANY WARRANTY THAT THE USE OF THE INFORMATION HERE WILL NOT INFRINGE ANY RIGHTS OR ANY IMPLIED WARRANTIES OF MERCHANTABILITY OR FITNESS FOR A PARTICULAR PURPOSE. Recipients of this taxonomy are invited to submit, with their comments, notification of any relevan patent rights and copyrights of which they are aware and to provide supporting documentation. The attention of users of this taxonomy is directed to the possibility that its use may require use o invention covered by patent ri hts. XBRL International and the owners of the taxonomy shall not responsible for identifying patents for which a license may be required by this taxonomy, or for conducting legal inquiries into the legal validity or scope of those patents that are brought to its attention. This taxonomy is prospective and advisory only. Prospective users are responsible for protectin themselves a ainst liability for infrin ement of patents. XBRL International and the ow of this taxonomy takes no position re ardin the validity or scope of any intellectual property or o rights that might be claimed to pertain to the implementation or use of the technology defined by implied by the taxonomy or the extent to which any license under such ri hts mi ht or mi ht not available; neither do they represent that they has made any effort to identify any such ri hts. Me of XBRL International a ree to rant certain licenses under the XBRL International Intellectual Pro Policy ( www.xbrl.org/legal ). 4 of 12 Warranty ALL PARTIES ACKNOWLEDGE THAT ALL INFORMATION PROVIDED AS PART OF THIS TAXONOMY OR ITS ASSOCIATED FILES IS PROVIDED cAS IS d WITH NO WARRANTIE WHATSOEVER, WHETHER EXPRESS, IMPLIED, STATUTORY, OR OTHERWISE, AND TH PARTIES EXPRESSLY DISCLAIM ANY WARRANTY OF MERCHANTABILITY, FITNESS FO ANY PARTICULAR PURPOSE, NONINFRINGEMENT, OR TITLE, OR ANY WARRANTY OTHERWISE ARISING OUT OF ANY PROPOSAL, RECOMMENDATION, OR SAMPLE; OR WARRANTY THAT THE USE OF THE CONTENTS OF THE TAXONOMY OR ITS ASSOCIAT FILES WILL NOT INFRINGE ANY THIRD PARTY PATENTS, COPYRIGHTS, TRADEMARKS OTHER RIGHTS. Lim itation of liability IN NO EVENT WILL XBRL INTERNATIONAL OR THE OWNERS OR AUTHORS OF THE TAXONOMY BE LIABLE TO ANY USER OR ANY THIRD PARTY FOR THE COST OF PROCURING SUBSTITUTE GOODS OR SERVICES, LOST PROFITS, LOSS OF USE, LOS DATA OR ANY DIRECT, INDIRECT, CONSEQUENTIAL, INCIDENTAL, PUNITIVE OR SPE DAMAGES, WHETHER UNDER CONTRACT, TORT, WARRANTY OR OTHERWISE, ARISIN ANY WAY OUT OF THE USE OF THIS TAXONOMY OR ITS ASSOCIATED FILES, OR THE PERFORMANCE OR IMPLEMENTATION OF THE CONTENTS THEREOF OF ANY TYPE WHATSOEVER, WHETHER OR NOT SUCH PARTY HAD ADVANCE NOTICE OF THE POSSIBILITY OF SUCH DAMAGES. Copyright © 2005 XBRL-US ® All Rights Reserved. Copyright © 2005 AICPA ® All Rights Reserved. The XBRL Logo is a registered trademark of XBRL International ® All Rights Reserved, used with permission. XBRL International liability, trademark, document use, and software licensing rules apply. 5 of 12 XBRL US Dom ain Working Group Chair: Campbell Pryde, CPA, KPMG Editors of the Taxonom y (listed alphabetically): Walter Hamscher, Standard Advantage Charlie Hoffman, CPA, UBMatrix Steve Hirt, CPA, PricewaterhouseCoopers Brad Homer, AICPA Gary Mancini, Merrill Corporation Richard Morris, Fidelity Investments Kevin Mullay, Confluence Yossef Newman, CPA, Deloitte & Touche Campbell Pryde, CPA, KPMG Miho Saito, PricewaterhouseCoopers Sal Schiavone, Fidelity Investments Matthew Slavin, Ernst & Young Abstract This Taxonomy Documentation describes the eXtensible Business Reporting Language (XBRL) US Financial Reporting Taxonomy: US GAAP I nvestm ent Managem ent (US-GAAP-I M) . The US-GAAP-IM taxonomy has been prepared by the XBRL-US Domain Working Group, with feedback from other members of XBRL International and interested parties outside of the XBRL Consortium. This US-GAAP-IM taxonomy is compliant with the XBRL 2.1 Specification, dated 2003-12-31 and follows the guidance prescribed in the Financial Reporting Taxonomy Architecture 1.0 (FRTA). It is a taxonomy created by combining other taxonomies in the US Financial Reporting Taxonomy Framework. Specifically, the US-GAAP-IM Taxonomy represents financial reporting detail ranging from General Fund Information to the Portfolio of Investments and Financial Highlights used to create XBRL instance documents for investment management companies. This document assumes a general understanding of accounting and XBRL. If the reader desires additional information relating to XBRL, the XBRL International web site ( http://www.xbrl.org ) is recommended. 6 of 12 Table of Contents ABSTRACT 1. OVERVIEW 1.1. PURPOSE 1.2. TAXONOMY STATUS 1.3. SCOPE OF TAXONOMY 2. OVERVIEW OF TAXONOMY 2.1. TAXONOMY STRUCTURE 2.2. LABEL LANGUAGES 2.3. REFERENCES 3. UPDATES AND CHANGES 3.1. UPDATES TO THIS TAXONOMY 7 of 12 1. Overview 1.1. Purpose The XBRL-US Domain Working Group has developed the XBRL US GAAP I nvestm ent Managem ent (US-GAAP-I M) taxonomy for the purpose of expressing investment management companies 9 financial statements according to US GAAP, FASB, SEC and other related/relevant accounting standards. This US-GAAP-IM taxonomy is designed to facilitate the creation of XBRL instance documents that reflect business and financial reporting for investment management companies according to the Financial Accounting Standards Board, the Securities and Exchange Commission and other generally accepted accounting principles. The purpose of the US-GAAP-IM taxonomy is to provide a framework for the consistent creation of XBRL documents for financial reporting purposes by public sector entities. The purpose of this and other taxonomies produced using XBRL is to supply a framework that will facilitate data exchange among software applications used by companies and individuals as well as other financial information stakeholders, such as lenders, investors, auditors, attorneys, and regulators. The authority for this US-GAAP-IM taxonomy is based upon US Generally Accepted Accounting Principles (GAAP). The developm ent of the taxonomy was based upon input from accounting firms, technology companies and other domain experts in the field of financial reporting. In addition, the specific content of the taxonomy is based upon standards established by the Financial Accounting Standards Board (FASB), the Securities and Exchange Commission (SEC) and other related standards organizations. The particular disclosures in this US-GAAP-IM Taxonomy model are: 1. Required by registered investment companies under the Investment Company Act of 1940 2. Typically represented in AICPA model financial statements, checklists and guidance materials as provided from each of the major international accounting firms. 3. Found in common reporting practice, or 4. Flow logically from items 1-3, for example, sub-totals and totals. 1.2. Taxonomy Status The US-GAAP-IM taxonomy is an Approved taxonomy . Its content and structure have been reviewed by both accounting and technical teams that comprise XBRL-US and XBRL International. The US-GAAP-IM taxonomy complies with the Financial Reporting Taxonomy Architecture 1.0 (FRTA) and XBRL Specification Version 2.1 dated 2003-12-31. The US-GAAP-IM taxonomy achieved approved status under the XBRL Taxonomy Recognition Process (TRP) 2004. XBRL Taxonomies can exist in two states insofar as XBRL International TRP is concerned: Acknow ledged 3 A royalty-free taxonomy that the creators have asked XBRL International to list at XBRL.org; XBRL International confirms only that the taxonomy is compliant with the XBRL specification and is available free of royalties. This classification indicates to the business user the degree of endorsement by XBRL International. Approved 3 A taxonomy which is technically compliant with XBRL, is available on royalty free terms, follows best practices prescribed by XBRL International (e.g. FRTA) and either has been developed by XBRL International itself or that has followed a public review process similar to XBRL International's own. 1.3. Scope of Taxonomy These taxonomies are intended for certain investment management companies that; (1) report under FASB standards and (ii) have relatively common reporting elements in their financial statements. The taxonomies are primarily designed for use by open and closed -end investment companies (mutual funds). The taxonomy is not designed to (but may in part) be suitable for unit investment trusts (UITs), 8 of 12 common (collective) trust funds, investment partnerships, certain separate accounts of life insurance companies or offshore funds. In practice, even companies within the design scope may require additional taxonomies. These additional taxonomies may be necessary to identify the particular needs of: National jurisdictions for those companies that require a non-US GAAP standard as the core financial standards setting foundation and may include supplementary reporting requirements or prevent use of available options by local accounting standards setters as well as stock exchanges etc. National industry or common practice, for example, tax or credit reporting. An individual company These extension taxonomies will either extend the US-GAAP-IM taxonomy to meet the particular reporting requirements of that industry, country or company and/or restrict by limiting the use of particular US-GAAP-IM taxonomy elements. The inter-relationships of the various taxonomies are show in Figure 1. Figure 1: I nterrelationship of Taxonom ies and I nstance Docum ent The IM taxonomy provides the ability to report content that public sector entities typically report in annual, semi-annual or quarterly financial disclosures. Specifically, the taxonomy includes coverage of the following areas of reporting: 9 of 12 General Fund Information Shareholder Expense Example Portfolio of Investments Statement of Assets and Liabilities Statement of Operations Statement of Changes in Net Assets Statement of Cash Flow 3 Indirect Method Financial Highlights Notes to the Financial Statements 2. Overview of Taxonomy 2.1. Taxonomy Structure The US-GAAP-IM taxonomy contains almost 600 unique, individually identified pieces of information related to financial reporting. All of these elements are contained in the usfr-fste and usfr-ime taxonomies and are cimported d or cincluded d in the US-GAAP-IM taxonomy. The XML schema file at the heart of the US-GAAP-IM taxonomy provides a straightforward listing of the elements in the taxonomy. The US-GAAP-IM linkbases provide the other information necessary to interpret (e.g. label and reference linkbases) taxonomy elements or place a given taxonomy element in context of other taxonomy elements (e.g. calculation and presentation linkbases). The application of a metaphor assists in understanding taxonomies. The US-GAAP-IM taxonomy is organized using a financial statement metaphor. This organization is used because it is understood by most accountants who use it to organize their audit working papers; to put the notes to the financial statements in order and in a variety of other uses. This metaphor is also familiar to the users of financial statements. However, this metaphor and organization somewhat limits an understanding of the power behind an XBRL taxonomy. A taxonomy has multiple cdimensions d. Relationships can be expressed in terms of definitions, calculations, links to labels in one or more languages, links to one or more references, etc. The metaphor used expresses only one such relationship. The US-GAAP-IM taxonomy is divided logically into sections that correspond to typical US GAAP financial statement components. While there is no true concept of csections d in the taxonomy, their purpose is to group similar concepts together and facilitate navigation within the taxonomy. 2.2. Label Languages Currently, labels for taxonomy elements are provided in English. In the future, taxonomy labels could be expressed in additional languages as required. 2.3. References This Taxonomy provides references to FASB and other relevant standards. Figure 3 shows an example of the reference elements are used in this taxonomy, using cFASB 142, subparagraph 23 d to illustrate how a reference is matched to these elements: Figure 3: Reference Nam ing Structure Name: FASB Number: 142 Paragraph: Subparagraph: 23 Clause: Authoritative reference information used throughout the taxonomy relies on a series of acronyms. The following list provides an overview of the acronyms used commonly throughout the authoritative 10 of 12 references: Acronym s by Organization: AICPA Accounting Research Bulletin (ARB) AICPA Opinion and Interpretation Industry Audit and Accounting Guide (AAG) Statement of Position (SOP) Practice Bulletin (PB) AICPA Accounting Interpretation (AIN) AICPA Accounting Principles Board Statement AICPA Issues Papers AICPA Technical Practice Aids (TPA) FASB Accounting Principles Board Opinion (APB) Statement of Financial Accounting Standard (FAS) FASB Interpretation (FIN) FASB Technical Bulletin (FTB) Emerging Issues Taskforce (EITF) Implementation Guide (Q&A) FASB Staff Position (FSP) Current Text (CT) Accounting Principles Board Statements (APS) FASB Financial Accounting Concepts (CON) SEC Regulation S-X (SX) Article 9 (ART 9) Article 4 (ART 4) Regulation S-K (SK) Regulation S-B (SB) Regulation S-T (ST) Staff Accounting Bulletins (SAB) Regulation T (Reg T) Staff Position (SP) Financial Reporting Release (FRR) Staff Legal Bulletin (SLB) SEC Industry Guide OTS Federal Regulation (FR) 11 of 12 Acronym s Alphabetically: AAG Industry Audit and Accounting Guide AICPA AIN AICPA Accounting Interpretation AICPA APB Accounting Principles Board Opinion FASB APS Accounting Principles Board Statements FASB ARB Accounting Research Bulletin AICPA ART 4 Article 4 SEC ART 9 Article 9 SEC CON FASB Financial Accounting Concepts FASB CT Current Text FASB EITF Emerging Issues Taskforce FASB FAS Statement of Financial Accounting Standard FASB FIN FASB Interpretation FASB FR Federal Regulation OTS FRR Financial Reporting Release SEC FSP FASB Staff Position FASB FTB FASB Technical Bulletin FASB PB Practice Bulletin AICPA Q&A Implementation Guide FASB Reg T Regulation T SEC SAB Staff Accounting Bulletins SEC SB Regulation S-B SEC SK Regulation S-K SEC SLB Staff Legal Bulletin SEC SOP Statement of Position AICPA SP Staff Position SEC ST Regulation S-T SEC SX Regulation S-X SEC TPA AICPA Technical Practice Aids AICPA 3. Reviewing This Taxonomy There are a number of approaches to reviewing the taxonomy both from an accounting and technical XBRL perspective. For more information on reviewing taxonomies, reviewers should read the Reviewer 9s Guide to Financial Reporting Taxonomies 1.0 as published by XBRL-US. 4. Sample Instance Documents Sample instance documents have been provided for each industry taxonomy, which may be useful in helping you understand how the taxonomy works and is intended to be used. If you are confused by something in the taxonomy, look for that information in the sample instance documents to see if the context helps explain the taxonomy content. 12 of 12 5. Updates and Changes 5.1. Updates to this Taxonomy This taxonomy will be updated with revisions for errors and new features within the following guidelines: · Since financial statements created using a taxonomy must be available indefinitely, the taxonomy must be available indefinitely. All updates will take the form of new versions of the taxonomy with a different date. For example, the taxonomy http://www.xbrl.org/us/fr/gaap/im/2005-02-01/us-gaap-im-2005-06-28.xsd will never change. New versions will be issued under a different name, such as http://www.xbrl.org/us/fr/gaap/im/2006-12-31/us-gaap-im-2006-12-31.xsd . This will ensure that any taxonomy created will be available indefinitely. It is anticipated that this taxonomy will be updated as required to incorporate changes in generally accepted accounting principles and business reporting norms. 5.2. Comments and Feedback Comments and feedback on either accounting concepts within the taxonomy or technical aspects of the US Financial Reporting Taxonomy Framework are welcome, particularly ideas to improve this taxonomy. If you have a comment or feedback or wish to report an error, email comments to Brad Hom er ( bhom er@aicpa.org ). Detailed responses will not be provided for every comment submitted, however a summary of which feedback has been incorporated will be provided.

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