Rule function
The US GAAP Taxonomy is designed so that the majority of elements have a positive value. This rule tests whether the values for a given list of elements are negative. The rule does not test elements when a specified member is present which would allow the value to be negative.
This rule was initially approved by the Committee on November 18, 2015 – below are additions to the initial release on which the Committee is requesting comment.
Additional Non-negative Elements
See file DQC_0015 List of Elements which includes a list of additional elements that should not be negative. The rule tests whether these elements have a negative value in an XBRL document. The elements are listed in order of most commonly occurring errors.
Please use the General Feedback form to comment on the previously-approved rule, list of elements and/or member exclusions.
View: as part of public exposure version v2.0.0.RC19 || Return to current approved version.
Data Quality Rules
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- Approved Rules (v23.0.10)
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- DQC Rules Validator (part of the XULE plugin for Arelle)
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- DQC Reference Implementation Code
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- Global Rule Logic
Consider removing element us-gaap_RecognitionOfDeferredRevenue from this rule.
While we agree that values should generally be positive for this element, occasionally we see negative values in the interim financial statements, possibly due to timing of invoicing or reversal.
Please see attached example.
Attachment DQC_0015_RecognitionOfDeferredRevenue.docx
Please consider removing element us-gaap_MinorityInterestDecreaseFromRedemptions from this rule.
While we agree that values should generally be positive (debit to equity) in the domain, occasionally we see negative values (credit to equity) presented, possibly due to a deficit noncontrolling interest balance prior to redemption.
The attached example shows a debit balance in 2015, and a credit balance in 2016.
Attachment DQC_0015_MinorityInterestDecreaseFromRedemptions.docx
For companies that have liabilities such as derivatives comprising defined benefit plan assets, the values on a dimension could be negative. Please consider removing element us-gaap_DefinedBenefitPlanFairValueOfPlanAssets from this rule, until FASB issues guidance on whether these liabilities should be tagged as negative assets, or a pension liabilities element and pension assets gross element should be created.
Please see the attached examples.
Attachment DQC_0015_DefinedBenefitPlanFairValueOfPlanAssets.docx
Please consider adding StatementBusinessSegmentsAxis to the listing of member exclusions (DQC_0015_MemberExclusions).
Many files have negative values (generally immaterial) presented in segment members, possibly due to allocation/transfers among the reporting segments.
Please see the attached examples.
Attachment DQC_0015_StatementBusinessSegmentsAxis.docx