## Rule function

This rule is intended to identify those cases where the value of a monetary fact has a larger value reported than the value reported for another fact that represents the same concept, but over a longer duration of time. This rule only applies to those facts that are expected to get larger over a reporting period. The rule identifies those facts that are only expected to grow over a reporting period. This is based on the list of items that cannot be negative. Of these, the rule only identifies those concepts that are monetary and have a period of a duration. Elements representing aggregation over periods are also excluded, any elements containing the strings “average”, “maximum” and “minimum” are excluded.

The rule also identifies any elements that cannot be negative but may increase or decrease over a measurement period. The rule excludes the following elements that meet this category:

1. CapitalExpendituresIncurredButNotYetPaid
2. ConstructionInProgressExpendituresIncurredButNotYetPaid

The rule also takes into account decimal values when comparing values between shorter and longer periods.

## Problem solved by the rule

This rule ensures that filers consistently use the same element across durations of time. In many cases an element may be used in one location of the filing, but get repurposed in another section of the filing. The element's meaning should be consistent across the entire filing. In the case of monolithic elements (Elements with values that only increase) the value for a shorter period should be less than the value for a longer period. This rule identifies where this is not the case.

## Example rule message

The concept us-gaap:GoodwillImpairmentLoss with a period duration starting on 2020-02-29 and ending on 2020-05-31 or 92 days with a reported value of 2,100,000,000 has a value greater than the value of the same element with a longer or equivalent period duration that starts on 2019-11-30 and ends on 2020-11-30 with a value of 1,319,000,000.

The value 2,100,000,000 for the period of 92 days should be less or the same as the value 1,319,000,000 with a duration of 366 days assuming that the concept us-gaap:GoodwillImpairmentLoss cannot have a negative value.

The properties of this us-gaap:GoodwillImpairmentLoss fact are:

Period: 2020-03-01 to 2020-05-31
Unit: USD

Rule Element ID: 9564
Rule version: 15.0.0RC1

## 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

The concept {\$fact1.concept.name} with a period duration starting on {\$fact1.period.start} and ending on {\$fact1.period.end} or {\$fact1.period.days} days with a reported value of {\$fact1} has a value greater than the value of the same element with a longer or equivalent period duration that starts on {\$large.period.start} and ends on {\$large.period.end} with a value of {\$large}.

The value {\$fact1} for the period of {\$fact1.period.days} days should be less or the same as the value {\$large} with a duration of {\$large.period.days} days assuming that the concept {\$fact1.concept.name} cannot have a negative value.

The properties of this {\$fact1.concept.name} fact are:

Period :{\$fact1.period}

Dimensions : {\$fact1.dimensions.join(', ','=')}

Unit : {\$fact1.unit}\n

Rule Element ID: {\$rule_id}
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 Elements
DQC.US.0108.9564 Non Negative elements

View: as part of public exposure version v15.0.0RC1 || Return to current approved version.