Breakdown of Lease Liabilities & Assets Across Financial Statement Lines Items

recent commits & change log

Mar 11, 2026 - Merge for v28.0.9 Approved (#9...

Feb 15, 2026 - Merge for v28.0.7 Approved (#9...

Mar 5, 2025 - Merge for v26.0.0 Approved (#8...

DQC approved for US GAAP.
Initial release: v16.0.0.
See Rule element ID index below for details.
View public exposure version & comments.

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View public exposure version & comments.Terms and Conditions

The national consortium for
the business reporting standard

XBRL US is a not-for-profit organization supporting the implementation of digital reporting standards for business and government through the development of taxonomies for use by U.S. public and private sectors, with a goal of interoperability between sectors, and by promoting XBRL adoption through marketplace collaboration.

Breakdown of Lease Liabilities & Assets Across Financial Statement Lines Items

recent commits & change log

Data Quality Rules

Approved Guidance

Public Exposure of Validation Rules & Guidance

Latest Rules (works with Arelle)

Developer Resources