{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "$id": "https://raw.githubusercontent.com/api-evangelist/accounting-standards/refs/heads/main/json-schema/xbrl-financial-fact-schema.json",
  "title": "XbrlFinancialFact",
  "description": "A single XBRL financial fact from an SEC EDGAR filing, representing one tagged data point from a company's financial statements.",
  "type": "object",
  "properties": {
    "cik": {
      "type": "string",
      "description": "The SEC Central Index Key (CIK) of the filing entity, zero-padded to 10 digits",
      "example": "0000320193",
      "pattern": "^[0-9]{10}$"
    },
    "taxonomy": {
      "type": "string",
      "description": "The XBRL taxonomy namespace prefix used for this fact",
      "enum": ["us-gaap", "ifrs-full", "dei", "srt"],
      "example": "us-gaap"
    },
    "concept": {
      "type": "string",
      "description": "The XBRL taxonomy element (tag) name for this fact",
      "example": "Assets"
    },
    "label": {
      "type": "string",
      "description": "Human-readable label for the concept",
      "example": "Assets"
    },
    "description": {
      "type": "string",
      "description": "Definition of the taxonomy concept"
    },
    "entityName": {
      "type": "string",
      "description": "Legal name of the filing entity",
      "example": "Apple Inc."
    },
    "units": {
      "type": "array",
      "description": "Array of unit groupings for this fact",
      "items": {
        "$ref": "#/$defs/UnitFacts"
      }
    }
  },
  "required": ["cik", "taxonomy", "concept"],
  "$defs": {
    "UnitFacts": {
      "type": "object",
      "description": "Facts reported in a specific unit of measure",
      "properties": {
        "unit": {
          "type": "string",
          "description": "Unit of measure (e.g. USD, shares)",
          "example": "USD"
        },
        "facts": {
          "type": "array",
          "items": {
            "$ref": "#/$defs/Fact"
          }
        }
      },
      "required": ["unit", "facts"]
    },
    "Fact": {
      "type": "object",
      "description": "A single data point from a specific filing period",
      "properties": {
        "start": {
          "type": "string",
          "format": "date",
          "description": "Start date for period-based facts (e.g. income statement items)",
          "example": "2024-01-01"
        },
        "end": {
          "type": "string",
          "format": "date",
          "description": "End date for the reporting period",
          "example": "2024-12-31"
        },
        "val": {
          "type": "number",
          "description": "The numeric value of the fact",
          "example": 364980000000
        },
        "accn": {
          "type": "string",
          "description": "SEC accession number of the filing containing this fact",
          "example": "0000320193-25-000001"
        },
        "fy": {
          "type": "integer",
          "description": "Fiscal year of the filing",
          "example": 2024
        },
        "fp": {
          "type": "string",
          "description": "Fiscal period (Q1, Q2, Q3, Q4, FY, H1, H2)",
          "enum": ["Q1", "Q2", "Q3", "Q4", "FY", "H1", "H2"],
          "example": "FY"
        },
        "form": {
          "type": "string",
          "description": "SEC form type for the filing",
          "example": "10-K"
        },
        "filed": {
          "type": "string",
          "format": "date",
          "description": "Date the filing was submitted to SEC EDGAR",
          "example": "2025-02-01"
        },
        "frame": {
          "type": "string",
          "description": "XBRL frame identifier for period/concept aggregation",
          "example": "CY2024Q4I"
        }
      },
      "required": ["end", "val", "form", "filed"]
    }
  }
}