Rule ID: DQC_0125 for US GAAP - comment period closes December 31, 2021.
View: as part of public exposure version v17.0.0RC1


Rule function

This rule identifies those cases where the lease cost is negative and no Sublease Income​​ is reported. Lease costs can be negative in those cases where the lease is sub leased to another party and the sublease income exceeds the lease cost.

This rule uses the same logic as rule 15 except that it adds an additional check to ensure that the element SubleaseIncome has been reported in the same period.

Example rule message

LeaseCost has a value of -2,345,432 which is less than zero. This element should not have a negative value. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label, or use the element SubleaseIncome.

The properties of this {$fact1.concept} fact are:
Period: 2020-12-31
Dimensions:
Unit: USD

Rule Element ID: 9589
Rule version: 17.0.0

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

{$fact1.concept} has a value of {$fact1} which is less than zero. This element should not have a negative value. The preparer should consider if the value is input correctly for this assertion and, after considering the appropriateness of the input, if incorrect, input the amount as a positive (i.e., absolute) value and provide a negated label, or use the element SubleaseIncome.

The properties of this {$fact1.concept} fact are:
Period :{$fact1.period}
Dimensions: {$fact1.dimensions.join(', ','=')}
Unit : {$fact1.unit}

Rule Element ID: {$ruleId}
Rule version: {$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.0125.9589 LeaseCost

View: as part of public exposure version v17.0.0RC1