Whether Year One or Year Two all of the main financial schedules require detailed tagging: Balance Sheets, Statements of Operations, Changes in Stockholders' Equity, and Statements of Cash Flow. The difference is in the Notes to the Financial Statements.

Now in Year 2, 2012-2013, The SEC requires 4 levels of tagging for the footnotes:

Level 1 footnotes: each complete footnote tagged as a single block of text

Level 2: each significant accounting policy tagged as a single block of text

Level 3 tables: each footnote table tagged as a separate block of text

Level 4 quantitative and narrative facts: each number in each footnote separately tagged

More detailed tagging requirements means more effort and more time to prepare your XBRL documents. Planning is critical to filing on time. Get your documents in early.