Business+Use+Cases

=Business Use Cases= A **business use case** is a specific known situation or which must be fulfilled. The following is a summary of business use cases for digital financial reporting. These business use cases were distilled down to a set of metapatterns. Each of these business use cases is comprised of one or more metapatterns. **Documentation** with detailed descriptions of these business use cases can be found here. Additional links can be found here which provide additional approaches to viewing this information such as a visual approach to finding use cases, an RDF list, an RSS feed, a matrix of key files. You can download a ZIP archieve which contains all files.

Each of these business use cases have been validated for XBRL syntax using four different XBRL processors each of which report valid syntax. XBRL Formula is used to verify that computations are correct.
 * ~ **#** ||~ **Title** ||~ **Description** ||
 * BUC01 || **Flat Hierarchy** || Metapattern. One level flat hierarchy. No computations. ||
 * BUC02 || **Nested Hierarchy** || Variation of hierarchy. Multi-level nested hierarchy. No computations. ||
 * BUC03 || **Simple Roll Up** || Metapattern. Simple hierarchy of numeric facts with a roll up type of computation. Computation where A + B + n = Total. ||
 * BUC04 || **Nested Roll Up** || Variation of roll up. Nesting one roll up inside another roll up. ||
 * BUC05 || **Inverted Roll Up** || Variation of roll up. Multi-level nested roll up. Multiple levels of nested roll ups. ||
 * BUC06 || **Multiple Roll Ups** || Variation of roll up. One total rolled up in more than one way forcing roll ups to be expressed within separate networks. ||
 * BUC07 || **Simple Roll Forward** || Metapattern. Simple roll forward of one balance. Also known as movement analysis. Reconciles the changes between two balances, beginning balance + changes = ending balance. ||
 * BUC08 || **Complex Roll Forward** || Variation of roll forward. Roll forward of multiple balances which roll up. ||
 * BUC09 || **Simple Compound Fact** || Metapattern. Set of facts which go together to form a compound fact. Facts are held together by an axis. ||
 * BUC10 || **Repeating Fact** || Variation of compound fact. Similar to simple compound fact, points out that fact can repeat. ||
 * BUC11 || **Multiple Periods Compound Fact** || Variation of compound fact. Simple compound fact which has more than one period disclosed within the compound fact. ||
 * BUC12 || **Roll Forward in Compound Fact** || Variation of compound fact. Roll forward within a compound fact. ||
 * BUC13 || **Nested Compound Fact** || Variation of compound fact. Compound fact nested within another compound fact. ||
 * BUC14 || **Reconciliation of Balance** || Variation of roll up. Reconciliation of a balance with another balance. (Note that this is not a roll forward.) ||
 * BUC15 || **Adjustment** || Reconciles an originally stated balance to a restated balance, the adjustment being the total change, between two different report dates such as a prior period adjustment. ||
 * BUC16 || **Variance** || Reconciles some reporting scenario with another reporting scenario, the variance between reporting scenarios being the variance or changes such as the variance between actual and budget. ||
 * BUC17 || **Complex Computation** || Metapattern. A complex computation information model can be thought of as a hierarchy plus a set of commutations between different concepts within that hierarchy which are challenging to model as the parent/child relations. ||
 * BUC24 || **Text Block** || Metapattern. Modelling of what could be modelled as some other information model as one fact. By definition a text block is one fact. ||
 * BUC25 || **Prose** || Information which contains multiple paragraphs, schedules, lists etc. which should appear in a particular order or sequence to be meaningful. ||
 * BUC26 || **Escaped XHTML** || Variation of text block. Same as prose or text block. Points out how escaped XHTML can be used to report a fact or set of facts. ||
 * BUC27 || **Using JSON** || Variation of text block. Same information contained in the simple compound fact expressed using the JSON syntax. ||
 * BUC28 || **General Comment** || A comment or footnote which expands on or provided additional information for some reported fact. ||
 * BUC30 || **Classes** || Shows how concepts can be related to other concepts and points out the differences between modelling something as a concept and as the member of an axis. ||
 * BUC31 || **Class Properties** || Shows how concepts related to other concepts can be expressed making the use of an [Axis]. ||
 * BUC32 || **Grid** || A grid information model is a pseudo metapattern which uses the presentation characteristics of the columns and rows of a table to model information. (Not recommended) ||
 * BUC34 || **Pivot Table** || A set of facts comprised of a single concept which is characterized by one or more axis. Information set is similar to a pivot table. ||
 * BUC35 || **Grouped Report** || Variation of compound fact. Table which contains multiple axis which are used to provide information for a complex information set. ||
 * BUC36 || **Flow** || Shows the notion of flow or ordering/sequencing of different tables within a business report and how the ordering or sequencing is important and can be achieved. ||
 * BUC41 || **Restatement** || Financial reporting use case of a restatement of income resulting from prior period error or change in accounting policy. ||
 * BUC42 || **Reissue Report** || Financial reporting use case of the reissuance of a report which has already been issued. ||
 * BUC43 || **Reclassification** || Financial reporting use case of the reclassification of prior period line items of a report to conform to current period classifications. ||
 * BUC44 || **Reason Not Reported** || A specific type of comment or footnote which explains why a fact has not been reported. Points out that footnotes can be differentiated using roles. ||
 * BUC99 || **Non Financial Information** || Shows that there is no difference between expressing financial and non-financial information. ||