In the example you cited, you've processed it by deciding that the next action is to read the document to identify possible projects, next actions, someday/maybes, reference material, etc. If the document is related to a project, then you put the next action under the project. If not, it can be an independent next action. This is perfectly appropriate for documents that require significant thought or reading. It will enable you to get your inbox to empty on a regular basis instead of getting bogged down by one or two longer documents. Generally, this kind of processing is the exception rather than the rule, but, as long as you are making a genuine decision concerning your time rather than procrastinating, you are on the right track.