Concept: A concept refers to a financial reporting concept or a non-financial concept which can be reported as a fact within a financial report.

A concept is sometimes referred to as a concrete concept, as compared to an abstract concept. [Line Items] contain concepts organized within a component which have the same information model. Concepts can be concrete (meaning they can be reported) or abstract (meaning that they are never reported; they are only used to organize the concepts contained within a set of line items).