Rule ID: DQC_0045 - this public exposure version was available for comment until September 5, 2017.
View: as part of public exposure version v.5.0.0.RC3 || Return to current approved version.


Rule function

This rule identifies the calculation children of an element in the calculation linkbase of the US GAAP taxonomy and compares the set of elements to the calculation children of a second element used in the company’s extension calculation linkbase. The rule creates a set of elements from the US GAAP taxonomy and compares the set to the children of the element in the extension taxonomy and flags an error if the two sets intersect. The rule identifies inappropriate calculation children in the company’s extension filing. This rule compares the sets listed in the index below.

In some cases there are allowable exceptions because of ambiguity in US GAAP or because of mistakes in the taxonomy. These items should be excluded from the US GAAP taxonomy list. These exceptions are listed below associated with each calculation set from the US GAAP taxonomy.

Problem solved by the rule

This rule identifies where investing, financing or operating items have been mischaracterized in the calculation linkbase for the cash flow statement. This rule identifies where filers may have used the incorrect element in the cash flow statement.

Example rule message

The concept Proceeds From Sale of Investment Projects with a value of $40,000, appears as a child of Net Cash Provided By Used In Financing Activities Continuing Operations in the company’s extension taxonomy. The concept ProceedsFromSaleOfInvestmentProjects is expected to be a child of Net Cash Provided By Used In Investing Activities Continuing Operations. Please review the calculations defined for this item to determine that the correct element has been used.

Rule version : 5.0

For Developers

The Global Rule Logic document contains general guidelines for implementation of rules.

The rule message template contains text and parametric reference to arguments of the rule operation, using the syntax ${parameter} to indicate that insertion of a parameter’s value is to occur.

Message template

The concept ${Result_item.label} with a value of  ${Result_item.value} appears as a child of ${item2.label} in the company’s extension taxonomy. The concept ${Result_item.name} is expected to be a child of ${item1.name} . Please review the calculations defined for this item to determine that the correct element has been used.

${Result_item.name}
Rule version: ${ruleVersion}

Rule element ID index

The rule element id is used to identify unique elements or combinations of elements tested in the rule.

Rule element ID US GAAP Element Exceptions Company Extension Element
DQC.US.0045.6835 NetCashProvidedByUsedInOperatingActivitiesContinuingOperations InterestPaidCapitalized NetCashProvidedByUsedInInvestingActivitiesContinuingOperations
DQC.US.0045.6836 NetCashProvidedByUsedInFinancingActivitiesContinuingOperations ProceedsFromFederalHomeLoanBankAdvances , PaymentsForFederalHomeLoanBankAdvances NetCashProvidedByUsedInInvestingActivitiesContinuingOperations
DQC.US.0045.6837 NetCashProvidedByUsedInInvestingActivitiesContinuingOperations NetCashProvidedByUsedInFinancingActivitiesContinuingOperations
DQC.US.0045.6838 NetCashProvidedByUsedInOperatingActivitiesContinuingOperations NetCashProvidedByUsedInFinancingActivitiesContinuingOperations

View: as part of public exposure version v.5.0.0.RC3 || Return to current approved version.