<fn>The <fn> element is a footnote used to annotate text with notes
  that are inappropriate for inline inclusion. It is also used to indicate the source for facts or
  other material used in the text. 
@id attribute is a single-use
            footnote. Upon output, it generates a number as a superscript "callout" that is
          linked to the placement of the footnote, such as at the bottom of the immediate printed
          page or at the end of an online article. If a character is specified in the
            @callout attribute for the footnote, that character is used as the superscript "callout" that is linked to the
          placement of the footnote.@id attribute is a use-by-reference
            footnote. Upon output, it does not appear anywhere unless it has been referenced
          using an <xref> with the @type attribute set to
          "fn". <fn conref="file.dita#topic/thatid"></fn>
              all by itself, the result will be the same as the single-use footnote entered
              literally in the same location. That is, it creates a local copy of the footnote with
              no local @id attribute, so it uses the behavior from the first bullet
              above.<fn conref="file.dita#topic/thatid"
                id="thisid"></fn>, followed by <xref
                href="#thistopic/thisid" type="fn"/>, the result will be the same as the
              use-by-reference model described in the second bullet. That is, the
                <fn> element creates a local copy of the footnote with an id
              of "thisid"; that local copy is then referenced by the <xref>
              element.The details of footnote processing and styling are implementation and/or stylesheet
        dependent. For example, a tool that renders DITA as PDF might
        lack support for the @callout attribute, or footnotes might be collected as endnotes for certain types of
        publications.
See appendix for information about this element in OASIS document type shells.
- topic/fn
<fn> element, with no @id and no
          @callout attribute. In that case, markup such as the
          following:The memory storage capacity of the computer is 
2 GB<fn>A GB (gigabyte) is equal to 
1000 million bytes</fn> with error correcting support.The memory storage capacity of the computer is 2 GB1 with error correcting support.
......1 A GB (gigabyte) is equal to 1000 million bytes
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@callout
        attribute. It is marked up as
        follows:The memory storage capacity of the computer is 
2 GB<fn callout="#">A GB (gigabyte) is equal to 
1000 million bytes</fn> with error correcting support.The memory storage capacity of the computer is 2 GB# with error correcting support.
......# A GB (gigabyte) is equal to 1000 million bytes
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@id on a
        footnote, and then references that @id multiple times. The DITA markup looks
        like
        this:I like pets. <fn id="reuse-fn">This is the name of an animal.</fn>
At my house, I have a dog<xref href="#topic/reuse-fn" type="fn"/>, a
cat<xref href="#topic/reuse-fn" type="fn"/>, and a 
llama<xref href="#topic/reuse-fn" type="fn"/>.I like pets. At my house, I have a dog1, a cat1, and a llama1.
......1This is the name of an animal.
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The following attributes are available on this element: Universal attribute group, outputclass, and the attribute defined below.
@callout@callout value
                                                  is specified, footnotes are typically
                                                  numbered.@datatype