TopNineInteractiveDataFile(XBRL)FilingandTaggingErrorsThislistidentifiesmanyofthemoresignificanterrorsmadebySECregistrantsinpreparingtheirinteractivedatafilesforsubmissiontotheCommissionunderSECFinalRuleReleaseNo.33-9002,InteractiveDatatoImproveFinancialReporting(“theSECrules”).1.Failuretotagfinancialstatementschedules.TheSECrulesrequirecertainfinancialstatementschedules1tobetaggedinadditiontothefinancialstatements.SomeregistrantshadtoamendtheirfilingswiththeSECtoaddtheinteractivedatarequiredforsuchfinancialstatementschedules.2.Submissionwasbasedondraftfinancialstatementsratherthanthefinalversion.AregistrantthatbeginsthetaggingprocessbyusingdraftsofitsfinancialstatementsmustensurethatthefinalversionisreflectedintheinteractivedatafilesubmittedtotheSEC.Particularattentionshouldbepaidtochangesmadetothenotestothefinancialstatementsduringthefinalphasesofthefinancialreportingprocess.3.Incorrectelementselection—selectedelementsthatweretoonarrowortoobroad.Frequently,moreiscontainedinagivenfinancialstatementlineitemornotethanitstitleimplies.Anelementshouldnotbeselectedbecauseit“soundslike”thelineitembeingdisclosed.ItisimportantforregistrantstoconfirmtheappropriatenessofelementsbyunderstandingtheircontextwithintheU.S.GAAPtaxonomy.Inaddition,elementdocumentationprovidescontextandguidanceandmayassistwiththeelementselectionprocess.4.Inconsistentuseofelements.Registrantshaveswitchedelementselection(includingextensionelements)fromperiodtoperiodwithoutanyrationaletosupportthechange.ChangingtheelementIDofanextensionelementcreatesanewextensionelementandresultsininconsistencywiththeextensionelementthatwascreatedandusedinpriorperiods.Thisfrequentlyoccursbecausetheselectionrationaleispoorlydocumented,whichmakesitmoredifficulttoadequatelyreviewelementsusedinthepriorperiodandcomparethemwiththosebeingusedinthecurrentperiod.AdequatereviewandfocusonconsistencycanbeparticularlyimportantwhenchangingserviceprovidersorsoftwaretoolsorwhenmakingothersignificantchangestotheXBRLreportingpro