<xsd:simpleType name="ProcessCategoryEnumerationType">
    <xsd:annotation>
        <xsd:documentation>Processes may be categorized as Routine, Non-Routine or Estimating.</xsd:documentation>
        <xsd:documentation>An example of a Routine Process is recording costs of goods sold.</xsd:documentation>
        <xsd:documentation>An example of a Non-Routine Process is recording Inventory Adjustments.</xsd:documentation>
        <xsd:documentation>An example of an Estimating Process is determining Inventory Obsolsence.</xsd:documentation>
        <xsd:documentation>Estimating Processes give wide lattitude to move the profit figure and attract a high degree of scrutiny.</xsd:documentation>
        <xsd:documentation>Non Routine Processes tend to have fewer controls in place and are exposed to more risks.</xsd:documentation>
    </xsd:annotation>
    <xsd:restriction base="xsd:normalizedString">
        <xsd:enumeration value="Routine" />
        <xsd:enumeration value="Non-Routine" />
        <xsd:enumeration value="Estimating" />
    </xsd:restriction>
</xsd:simpleType>