Rule ID: DQC_0076 - this public exposure version was available for comment until September 10, 2018.
View: as part of public exposure version v7/docs/DQC || Return to summary page.


Rule function

This rule checks that if either of the following two elements are reported with a value:

  1. RevenueRemainingPerformanceObligationPercentage or
  2. RevenueRemainingPerformanceObligation

with the following axis:

  • RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis

then one of the following two elements must have associated duration values, depending on the taxonomy version used by the filer. For the 2018 taxonomy and beyond the filer should also report the element “RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1”.
If the filer is using the 2017 taxonomy the filer should use either the element “RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod” or an extension element called “RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1” which matches the element name in the 2018 taxonomy. These satisfaction period elements should have exactly the same dimensional qualifications as the performance obligation or performance obligation percentage elements. If corresponding duration values do not exist for these elements then an error occurs.

If RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis is not defined for any of the performance obligation facts then the rule does not run.

The rule creates an error for every fact occurence of the performance obligation elements with the start date axis that does not have a corresponding satisfaction period element.

Problem solved by the rule

This rule identifies those cases where the duration over which the performance obligation will be captured is not reported. This rule is intended to ensure that filers follow the guidance defined in the Revenue recognition implementation guide published by the FASB.

Example rule message

The filer has reported a value for us-gaap:RevenueRemainingPerformanceObligation with a value of 356,100,000 using the dimension member 2018-04-01 The filer has not reported a duration value for the corresponding elements of either RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod (2017 taxonomy) or RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1 (2018 and later).

The properties of this us-gaap:RevenueRemainingPerformanceObligation fact are:
Period: 2018-03-31
Dimensions: us-gaap:RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis=2018-04-01
Unit: USD

Rule Element Id: 7653
Rule version: 7.0.0

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 filer has reported a value for {$obligation.concept} with a value of {$obligation} using the dimension member {$obligation.dimension(RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis)} The filer has not reported a duration value for the corresponding elements of either RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod (2017 taxonomy) or RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1 (2018 and later).

The properties of this {$obligation.concept} fact are:
Period: {$obligation.period}
Dimensions: {$obligation.dimensions.join(‘, ‘,’=’)}
Unit: {$obligation.unit}

Rule Element Id: 7653
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 Element
DQC.US.0076.7653 RevenueFromContractWithCustomerIncludingAssessedTax

View: as part of public exposure version v7/docs/DQC || Return to summary page.