Introducing (drum roll.......) the US GAAP XBRL Taxonomy Commentary Linkbase!
OK, so it only has two entries currently, but that is not the point. The point is, Digital isn't software, it is a mindset. If you understand how financial reporting is going to work in the future then you understand that being able to represent knowledge in machine-readable form is a good thing.
I created the commentary linkbase using Microsoft Access as a working prototype. You can download the Microsoft Access database here. Don't understand how to program? Well, maybe you want to learn. Don't understand XBRL. Well, this is a way to learn about XBRL.
What I am going to use the commentary linkbase for is to help public companies get the fundamental accounting concept relations correct. What will you use it for?