Specific calculation link-bases on EDGAR don't define all concepts present in US GAAP taxonomy

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Ondrej

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Feb 20, 2015, 7:26:58 PM2/20/15
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Dear Arelle Group,

I am looking to US GAAP Financial Reporting Taxonomy (excel version) which comprehensively defines calculation and presentation relationships between all concepts recognized by US GAAP. The calculation relationships are essential for me to calculate comparable concepts which are common for all companies, such as us-gaap:Revenues, us-gaap:AssetsAbstract or us-gaap:NetIncomeLossAbstract and so on...

However when I look to particular EDGAR filings, for instance for EQT Corp, there is no us-gaap:Revenues concept present nor in the referred link-bases.
Instead, a more specific us-gaap:OilAndGasRevenue is provided.

Similarly, Looking to Coca-Cola, us-gaap:Revenues concept is missing, but more specific us-gaap:SalesRevenueNet concept is provided.

I have noticed these fillings are referring the company-specific link-bases on EDGAR (e.g. ko-20131231_cal.xml and eqt-20141231_cal.xml), but not the US GAAP Taxonomy document mentioned above. 

That makes me wonder how it is possible to calculate more general concepts such as us-gaap:Revenue in Arelle, which is present in the general GAAP taxonomy only.

thank you for your advice in advance

Ondrej
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