To date, corporations are the primary providers of XBRL data. Morgan Stanley Dean Witter, EDGAR Online, Reuters Group PLC, and Microsoft first published financial reports as XBRL instance documents in 2001 and 2002 (Reuters 2002; Microsoft 2002; Zarowin 2003). EDGAR Online now converts EDGAR filings to XBRL format, thus making thousands of companies’ financial statements available by subscription (EDGAR Online 2004).