EXECUTIVE SUMMARY

* XBRL is reinventing how we transmit and Use data in business. XBRL is not just for SEC companies: Small businesses and practitioners alike could soon be using XBRL to submit information to bankers, the IRS, and other agencies. XBRL will become a part of every CPA's practice.

* XBRL is a language for electronic communication of business data. Each item is tagged with information regarding various attributes. XBRL-tagged data can be read by any software that includes an XBRL processor and thus can be easily transferred between computers.

* A draft of the new XBRL US GAAP Taxonomies was released to the public on Dec. 5, 2007. Comments are due by ...