US GAAP taxonomy
The published dictionary of standard tags used for tagging U.S. financial statements, reissued each year.
Updated 2026-07-26
The taxonomy defines the elements, what each one means, how they relate to each other, and how they roll up into statements. It is versioned annually, and filings state which version they used.
Reading across years therefore means reading across versions. Elements are added, renamed and retired, and a series assembled without accounting for that can show a discontinuity where the only thing that changed was the dictionary.
Where a figure here comes from a taxonomy element, the element name and the filing it came from are both shown, so a reader can see exactly which definition produced the number.
Related terms
4 entries- Extension element
- A custom tag a company defines for itself when no standard element fits its presentation.
- Fiscal period
- The stretch of time a reported figure covers, which need not line up with the calendar year.
- XBRL
- The tagging standard that turns figures inside a financial report into machine-readable facts.
- XBRL tag
- The named element that identifies what a tagged figure represents, such as Revenues or NetIncomeLoss.
Where this appears in the data
Written for reading the records published here. This is not a legal, tax or accounting definition, and where a jurisdiction defines the term precisely, that definition governs.