Invalid Consolidation Axis

Rule ID: DQC_0100 for US GAAP - approved November 7, 2020.
View: as part of approved release v13.0.0 || public exposure version & comments.
Deprecated after 2023 taxonomy year.

Rule function

This rule identifies where the filer has reported a fact value which uses the axis InvestmentsByConsolidatedAndNonconsolidatedEntitiesAxis. The rule checks for the existence of any facts that have used this axis and reports an error. This rule only exists for the 2020 taxonomy.

Problem solved by the rule

The rule is intended to prevent filers from using this axis, as it has been deprecated in subsequent taxonomies and should not be used on an ongoing basis.

Example rule message

The instance contains a fact value using the concept Assets with a value of 100,000 which uses the axis InvestmentsByConsolidatedAndNonconsolidatedEntitiesAxis. This axis is deprecated in 2021 and should not be used in 2020 filings. The filer should use the consolidated entities axis as a replacement.

The properties of this Assets fact are:

Period: 2021-06-30
Dimensions: InvestmentsByConsolidatedAndNonconsolidatedEntitiesAxis = Apple
Unit: USD

Rule Element ID: 9534
Rule version: 13.0.0RC1

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

General message template

The instance contains a fact value using the concept {$invalid_fact.concept.name} with a value of {$invalid_fact} which uses the axis InvestmentsByConsolidatedAndNonconsolidatedEntitiesAxis. This axis is deprecated in 2021 and should not be used in 2020 filings. The filer should use the consolidated entities axis as a replacement.

The properties of this {$invalid_fact.concept.name} fact are:

Period: {$invalid_fact.period}
Dimensions: {$invalid_fact.dimensions.join(‘, ‘,’=’)}
Unit: {$invalid_fact.unit}\n

Rule Element ID: {$rule_id}
Rule version: {$ruleVersion}