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Chapter Twenty-threeXBRL Functions (continued)

23.7 Line Item Functions

23.7.1 Overview

Each line item element on a presentation can line item label (stub text). Line item functions allow for access of the labels and presentation line item properties.

Line items are identified by index or by element. When identifying by index, line items positions are in the order as defined by the presentation but the index position may not be serially contiguous. For example, if the XBRL object is an XFR file that was created manually, there can be blank rows within the presentation. Such rows are not exported when an XBRL file set is created but they do take up positions on the presentation. Further, for many XFR based objects, the first 4 rows contain the presentation heading and will not have line item content.

23.7.2 Labels

When retrieved from an XFR file, labels do not have specified roles. Rather, the roles are assigned when the data is exported to XBRL. There are implied roles

23.7.3 Properties

23.7.4 Functions