What gets reported · The purpose · Element
The reason
Why it was created.
The part
What it is
The decision or obligation it was meant to serve. Where neither still exists, the report has outlived its purpose.
Regulatory reports are the exception and should be marked, since they cannot be retired on usage grounds.
The smallest level
The attributes it carries
Each attribute is one of the framework’s shared types. What a date is, and how it is written, is defined once for the whole model — the note here says what it means in this particular place.