You can assign a “nil” value in Disclosure Management by highlighting and mapping a space or empty cell in Microsoft Word or Excel. Once the nil value is assigned, a new entry appears in Review mode with a blank value in the Mapped Value field. Facts reported with the content of a nil value indicate that the value is not known or does not apply to the element. In the XML Schema, facts reported with the content of a nil value are assigned a ”true” attribute as in the following example: <us-gaap:AccountsReceivableNetCurrentcontextRef=”I-2010” precision=”INF” unitRef=”USD” xsi:nil=”true”/>