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 approved rule, on which the Committee is requesting comment.
Additional Non-negative Elements
See file DQC_0015 List of Elements V3 which provides 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 v3.0.0.RC3 || Return to current approved version.
Data Quality Rules
Latest Rules (works with Arelle)
Developer Resources
- DQC Rules Validator (part of the XULE plugin for Arelle)
- XULE Editor extension for Visual Studio Code (What is XULE?)
- DQC Reference Implementation Code
Travis CI status -
- Global Rule Logic
Please consider removing us-gaap_ImpairmentOfLongLivedAssetsHeldForUse from the listing of non-negative elements, as a negative value may represent a reversal of an estimate.
A filers balance sheet can reflect certain negative partners’ capital balances due to the application of GAAP to asset dropdown transactions which requires these transactions to be recorded at the parent’s historical cost (ASC 805-50-30). The difference between the consideration given and the historical cost received is typically recorded as a debit to partner’s capital. When the results of these debit transactions exceeded the natural credit balances of these accounts, this results in negative balances on the filers balance sheets. This treatment, and resulting negative partners’ capital account balances, is consistent with companies in the REIT industry.
This comment relates to the element OtherOwnershipInterestsCapitalAccount.
Please consider removing us-gaap:NonInvestmentAssetsLessNonInvestmentLiabilitiesPercentOfNetAssets from non-negative concepts. The understanding is that this element is a net (percentage value) of non-investment assets and non-investment liabilities, which can go either way. Also, the corresponding monetary tag us-gaap:NonInvestmentAssetsLessNonInvestmentLiabilities is not currently part of Negative Values validation check.