Rule ID: DQC_0113 for US GAAP - approved June 29, 2021.
View: as part of approved release v15.0.0 || public exposure version & comments.


Rule function

This rule is intended to identify those cases where the company reports the total "Payments To Acquire Businesses Gross" with an amount that is less than the value of "Payments To Acquire Businesses Net Of Cash Acquired". The value of the gross payments should always exceed the net payments. The rule excludes nil values and will only run when both values are present in the same context. The rule takes into account decimals when performing the comparison. The smallest decimal of the two values is used for the comparison.

Problem solved by the rule

This rule ensures that filers use the correct elements to identify the Gross Payments and the Net Payments for business acquisitions.

Example rule message

The company has reported a value of 8,000,000 for the concept us-gaap:PaymentsToAcquireBusinessesGross which is less than the value of PaymentsToAcquireBusinessesNetOfCashAcquired with a value of 37,000,000. It is expected that the value of us-gaap:PaymentsToAcquireBusinessesGross will always be greater than or equal to us-gaap:PaymentsToAcquireBusinessesNetOfCashAcquired

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

Period: 2018-06-30 to 2018-06-30
Dimensions: us-gaap:BusinessAcquisitionAxis=bdsx:IntegratedDiagnosticsIncMember
Unit: USD

Rule Element ID: 9562
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 company has reported a value of {$grossPaid} for the concept {$grossPaid.concept.name} which is less than the value of {$netPaid.concept.name} with a value of {$netPaid}. It is expected that the value of {$grossPaid.concept.name} will always be greater than or equal to {$netPaid.concept.name}

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

Period: {$grossPaid.period}

Dimensions: {$grossPaid.dimensions.join(', ','=')}
Unit: {$grossPaid.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.0113.9562 PaymentsToAcquireBusinessesGross

View: as part of approved release v15.0.0 || public exposure version & comments.