The contents of this presentation are confidential. Copyright Ä 2016 Workiva.

Concept Selection Basics

June 9, 2016

Darek PaulukovichTeam Manager of Professional Services

Presenter

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The information contained in this webinar is for general informational purposesonly.ÄThe information is provided by Workiva Inc., and while we endeavor to keepthe information up to date and correct, we make no representations or warranties ofany kind, express or implied, about the completeness, accuracy, reliability,suitability, or availability with respect to the information, products, services orrelated graphics contained in the webinar for any purpose.ÄAny reliance you placeon this information is therefore strictly at your own risk. In no event will Workiva Inc.be liable for any loss or damage including without limitation, indirect orconsequential loss or damage, or any loss or damage whatsoever arising from loss ofdata or profits arising out of, or in connection with, your use of this webinar.

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Concept Selection Basics

Agenda

Ç Mapping principles

Ç Follow the US GAAP Taxonomy structure

Ç Making concept selections

Poll Question 1

When searching for a new tag where do you start?1. Ask my CSM

2. Use the search function in Wdesk

3. My PSM does all my new tagging

4. Go to the disclosure taxonomy section using the Taxonomy Analyzer

5. Look at what my peers are using

Poll Question 2

What do you consider most important when examining conceptsfor appropriateness?

1. Keyword search match

2. If my peer uses the same concept

3. Concept definition

4. The location of the concept in the taxonomy

5. Percentage used by all filers

Mapping Principles

Ä Capture ALL material amounts being reported (EFM 6.6.24)

Ä Do NOT exclude any material amounts being reported

(EFM 6.6.25)

Ä Choose the MOST specific concept available in the UGT

(EFM 6.6.26-28)

Ä Follow suggested attribute PRIORITY (EFM 6.6.29)

Mapping PrinciplesInclude everything

Ä Capture ALL material amounts being reported (EFM 6.6.24)Ä The definition of an element must include all material amounts

reported for the reported line item in the corresponding document

Ç The definition is an element's most important attribute and must beconsistent with the meaning of financial statements

Ç Definitions have limitations, so we should not base our choice onminor immaterial differences

Ç Other attributes of the concept should be considered

Mapping PrinciplesDo not exclude amounts

Ä Do NOT exclude any material amounts being reported

(EFM 6.6.25)Ä The concept must not be used if the definition explicitly exclude

one or more material amounts in the corresponding document

Ç Many concept definitions state that they "exclude" certain amounts

Ç Restructuring charges É "... Excludes expenses related to adiscontinued operation or an asset retirement obligation."

Mapping PrinciplesBe the most specific

Ä Choose the MOST specific concept available in the UGT

(EFM 6.6.26)Ä Choose the concept with the narrowest definition

Ç Several elements are closely related and even combinations witheach other

Mapping PrinciplesBe the most specific

Ä Choose the MOST specific concept available in the UGT

(EFM 6.6.26-27)Ä Choose the concept with the narrowest definition

Ç Several elements are closely related and even combinations witheach other

Ç Choose the concept with the most specific item type

Mapping PrinciplesBe the most specific

Ä Choose the MOST specific concept available in the UGT

(EFM 6.6.26-28)Ä Choose the concept with the narrowest definition

Ç Several elements are closely related and even combinations witheach other

Ç Choose the concept with the most specific item type

Ç Choose the concept with the most specific ASC reference

Mapping PrinciplesAttribute priorities

Ä Follow suggested attribute PRIORITY (EFM 6.6.29)Ç Period Type Å instant vs. duration

Ç Item Type Å monetary, shares, per share, etc.

Ç Documentation Å concept definition

Ç Label Å concept name

Ç References Å ASC referenceÇ Calculation relationships and presentation linkbases communicate how

elements are related to each other, but the element attributes above standingalone are definitive to communicating the reported disclosure

Poll Question 3

I feel confident when deciding whether or not to use axis & members.1. True

2. False

3. I don't know what axis and members are

Follow the US GAAP Taxonomy StructureLine items vs. dimensions

STOCKHOLDERSÄ EQUITYCommon Stock 89Paid-In Capital 8,302Retained Earnings 21,981Accumulated Other Comprehensive Income 497Treasury Stock, at cost (12,333)

Total StockholdersÅ Equity 18,536

Common StockPaid-InCapital

RetainedEarnings

Accumulated OtherComprehensiveIncome (Loss)

Treasury StockStockholdersÄ

EquityShares Amount Shares AmountBalance, December 31, 2015 1,754 $ 89 $ 8,302 $ 21,981 $ 497 (270) $(12,333) $ 18,536

Balance Sheetvs.Statement of Stockholders' Equity

Follow the US GAAP Taxonomy StructureLine items vs. dimensions

STOCKHOLDERSÄ EQUITYCommon Stock 89Paid-In Capital 8,302Retained Earnings 21,981Accumulated Other Comprehensive Income 497Treasury Stock, at cost (12,333)

Total StockholdersÅ Equity 18,536

Common StockPaid-InCapital

RetainedEarnings

Accumulated OtherComprehensiveIncome (Loss)

Treasury StockStockholdersÄ

EquityShares Amount Shares AmountBalance, December 31, 2015 1,754 $ 89 $ 8,302 $ 21,981 $ 497 (270) $(12,333) $ 18,536

Follow the US GAAP Taxonomy StructureLine items vs dimensions

STOCKHOLDERSÄ EQUITYCommon Stock 89Paid-In Capital 8,302Retained Earnings 21,981Accumulated Other Comprehensive Income 497Treasury Stock, at cost (12,333)

Total StockholdersÅ Equity 18,536

Each line item has acorresponding concept withno need for axis/members

Follow the US GAAP Taxonomy StructureLine items vs. dimensions

Common StockPaid-InCapital

RetainedEarnings

Accumulated OtherComprehensiveIncome (Loss)

Treasury StockStockholdersÄ

EquityShares Amount Shares AmountBalance, December 31, 2015 1,754 $ 89 $ 8,302 $ 21,981 $ 497 (270) $(12,333) $ 18,536

Each equity component isbroken out by [Member]

Follow the US GAAP Taxonomy StructureLine items vs dimensions

STOCKHOLDERSÄ EQUITY Line Item ConceptsCommon Stock 89 Common Stock, Value IssuedPaid-In Capital 8,302 Additional Paid in Capital, Common StockRetained Earnings 21,981 Retained Earnings (Accumulated Deficit)Accumulated Other Comprehensive Income 497 Accumulated Other Comprehensive Income (Loss), Net of TaxTreasury Stock, at cost (12,333) Treasury Stock, Value

Total StockholdersÅ Equity 18,536 Stockholders' Equity Attributable to Parent

Equity Components [Axis] Common Stock[Member]

AdditionalPaid-inCapital

[Member]

RetainedEarnings[Member]

AOCI Attributableto Parent[Member]

Treasury Stock[Member]

Common StockPaid-InCapital

RetainedEarnings

Accumulated OtherComprehensiveIncome (Loss)

Treasury StockStockholdersÄ

EquityLine Item Concepts Shares Amount Shares Amount

Stockholders' Equity Attributable toParent X $ 89 $ 8,302 $ 21,981 $ 497 X $(12,333) $ 18,536

Follow the US GAAP Taxonomy StructureLine items vs. dimensions

STOCKHOLDERSÄ EQUITY Line Item ConceptsCommon Stock 89 Common Stock, Value IssuedPaid-In Capital 8,302 Additional Paid in Capital, Common StockRetained Earnings 21,981 Retained Earnings (Accumulated Deficit)Accumulated Other Comprehensive Income 497 Accumulated Other Comprehensive Income (Loss), Net of TaxTreasury Stock, at cost (12,333) Treasury Stock, Value

Total StockholdersÅ Equity 18,536 Stockholders' Equity Attributable to Parent

Equity Components [Axis] Common Stock[Member]

AdditionalPaid-inCapital

[Member]

RetainedEarnings[Member]

AOCI Attributableto Parent[Member]

Treasury Stock[Member]

Common StockPaid-InCapital

RetainedEarnings

Accumulated OtherComprehensiveIncome (Loss)

Treasury StockStockholdersÄ

EquityLine Item Concepts Shares Amount Shares Amount

Stockholders' Equity Attributable toParent X $ 89 $ 8,302 $ 21,981 $ 497 X $(12,333) $ 18,536

Stockholders' Equity amount in both statements tagged the sameÄ

Ä

Follow the US GAAP Taxonomy StructureModeling basics

Ä Follow disclosure taxonomy structureÇ Follow taxonomy section related to the statement or footnote

disclosure being tagged

Ç Taxonomy section determines dimensional vs. non-dimensionalapproach

Ç Do not use line items when there is predefined axis/members foruse or vice versa

Making Concept SelectionsMarketable Securities Note

The Company recognized net realized gains of $1.1 million in 2016,$0.9 million in 2015, and loss of $0.3 million in 2014 from the saleof available-for-sale securities.

Making Concept SelectionsMarketable Securities Note

The Company recognized net realized gains of $1.1 million in 2016,$0.9 million in 2015, and loss of $0.3 million in 2014 from the saleof available-for-sale securities.

Making Concept SelectionsMarketable Securities Note

The Company recognized net realized gains of $1.1 million in 2016,$0.9 million in 2015, and loss of $0.3 million in 2014 from the saleof available-for-sale securities.

Poll Question 4

What is the best concept to tag net realized gains and losses onavailable-for-sale securities?

1. Available-for-sale Securities, Gross Realized Gains (Losses), Sale Proceeds

2. Available-for-sale Securities, Gross Realized Gain (Loss)

3. Available-for-sale Securities, Gross Realized Gains for the gain amounts andAvailable-for-sale Securities, Gross Realized Losses for the loss amount

4. I would like to further analyze each concepts details in the taxonomy

Making Concept SelectionsMarketable Securities Note

The Company recognized net realized gains of $1.1 million in 2016,$0.9 million in 2015, and loss of $0.3 million in 2014 from the saleof available-for-sale securities. Ä

Making Concept SelectionsDebt Note

The Company has a revolving credit facility that allows forborrowings up to $500 million.

Making Concept SelectionsDebt Note

The Company has a revolving credit facility that allows forborrowings up to $500 million.

Making Concept SelectionsDebt Note

The Company has a revolving credit facility that allows forborrowings up to $500 million.

Making Concept SelectionsDebt Note

The Company has a revolving credit facility that allows forborrowings up to $500 million.

Ä

Poll Question 5

Based on the debt disclosure taxonomy structure for Line of CreditFacility, should any axis/member be added to the concept?

1. Yes

2. No

3. I don't know

Making Concept SelectionsDebt Note

The Company has a revolving credit facility that allows forborrowings up to $500 million.

Making Concept SelectionsDebt Note

The Company has a revolving credit facility that allows forborrowings up to $500 million.

Concept Selection Basics Recap

Ä Mapping principlesÇ Start with the disclosure taxonomy

Ç Use the most specific concept considering the priority listing

Ç Pay extra attention to the concept definition

Ä Follow the disclosure taxonomy structureÇ Taxonomy section determines usage of axis/members

Ç Do not use line items when there is predefined axis/members foruse or vice versa

Ñ 2016 Workiva Company Confidential

Ç Are you concerned about your axis usage or the number ofextended axis?

Ç Have you wondered if your XBRL data is current with the 2016Taxonomy?

Ç Are you concerned about getting a Dear CFO letter in regards toyour XBRL?

Email xbrlservices@workiva.com for a detailed overview.

Ñ 2016 Workiva Company Confidential

Regional XBRL Training Locations

In-depth, hands-on workshops

Visit workiva.com/xbrltraining or email xbrl.training@workiva.com

Upcoming 2016 dates and locations

Location Level I (basic/intermediate) Level II (intermediate/advanced)

Chicago August 23 August 24

Los Angeles September 13 September 14

Houston September 20 September 21

Philadelphia September 20 September 21

Questions

Thank you!