XBRL and eContracts

[kelly.ray@us.pwc.com]

The attached is not a use case specifically,
but it is a discussion point raised in reference to Dr. Leff's passing
comment about a financial accounting use case.

I asked Eric Cohen (our XBRL and XBRL-GL
expert) to provide his inputs on how XBRL and XBRL-GL might be utilized
in relation to eContracts as I was specifically thinking of the advantages
of being able to report against contract obligations.  I was thinking
about things such as having payment schedules tagged so that the information
could be used automatically by the forecasting system.  It would also
be helpful to have scheduled collateral tagged in such a way that I could
run a particular asset identifier and know all the contracts with which
the asset is associated as collateral and be able to determine the impact
of selling the asset, etc.

Take a look.  I can't attend the
face-to-face, but I will make arrangements to call in and see if Eric can
attend remotely as well if you are interested in adding this as an agenda
item.

Thanks,
Kelly D. Ray
Director
Advisory Services
PricewaterhouseCoopers

(home office) 972-881-2420
(voicemail/fax) 214-853-4264
(cell) 972-896-5834
kelly.ray@us.pwc.com

XBRL GL and XBRL FR in a contract.doc

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