| Symbol | Meaning (value range) |
| x | Probability of government mandatory adoption of XBRL technology (0 − 1) |
| y | Indicates the probability of a company adopting XBRL technology (0 − 1) |
| S | Increased external benefits for companies after adopting XBRL technology (S > 0) |
| R | Benefits of adopting XBRL technology (R > 0) |
| C | The cost of adopting XBRL technology (C > 0) |
| G | The cost of government-enforced companies adopting XBRL technology (F > G) |
| F | When the government imposes XBRL technology, the measures taken to punish the losses that are not adopted by the enterprise are collectively called fines (F > 0) |