SEC Reporting Taxonomy

2019 SEC Reporting Taxonomy*

The proposed technical and other conforming improvements related to the 2019 SEC Reporting Taxonomy (SRT) are available below for comment until October 13, 2018. The proposed technical and other conforming improvements were made to address public comments and improve the utility of the SRT.

Guidance and Supporting Documents include:

*Pending SEC Acceptance. The 2019 Taxonomy is subject to change until published as final.

2018 SEC Reporting Taxonomy

The 2018 SRT contains elements moved from the GAAP Financial Reporting Taxonomy. The SRT includes elements to meet SEC requirements for financial schedules required by the SEC, condensed consolidating financial information for guarantors, and disclosures about oil and gas producing activities. The SRT also includes dimensional elements whose underlying recognition and measurement is not specified by GAAP.

2018 SEC Reporting Taxonomy

Users should read the release notes and other guidance and supporting materials provided below. All comments were tracked and reviewed for inclusion in the 2018 SRT release. Comments are acknowledged when received but it is not possible to respond directly to individual comments. Individuals providing comments on the SRT are required to register with a “user name” and email address. Please note that all comments will be visible to other registered users. Guidance for using the SRT viewer/commenting tool is provided here.

Guidance and Supporting Documents include: A view of the 2018 SEC Document and Entity Information (DEI) Taxonomy is provided for user convenience.

Taxonomy Downloads

  • Download 2018 SEC Reporting Taxonomy
    (requires XBRL enabled software to view)

Questions about using this taxonomy for creating and submitting eXtensible Business Reporting Language (XBRL) tagged interactive data files in compliance with SEC rules should be directed to the SEC Office of Structured Disclosure. SEC contact details and guidance are available at the SEC’s portal on XBRL. The SEC currently supported taxonomies are listed on the "Standard Taxonomies" page.