Lease Allocation in Balance Sheet

Rule function

This rule identifies if an extensible list item exists for finance or operating leases. If the filing contains these elements the rule gets the qname representing the balance sheet location and looks up the value of the BS Item and compares that value to the value of the lease that was reported in the footnotes.

If the value of the lease reported in the footnotes is greater than the balance sheet line item then an error is reported.

Example rule message

The concept FinanceLeaseLiabilityStatementOfFinancialPositionExtensibleList has been reported with a value of OtherLiabilities. The value of this element is recorded as 234,000 in the financial statements. This value is less than the value recorded for FinanceLeaseLiability with a value of 432,000. It is expected that the value of 432,000 should be less than the value of the Financial statement line item as it comprises this total.

Element: FinanceLeaseLiability
Period: 2021-12-31
Dimensions:

Rule Element ID: 9589
Rule version: 17.0.0RC1

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 {$leaseItem[2]} has been reported with a value of {$extensibleListQname}. The value of this element is recorded as {$ValueOfLeaseLineItemINBS} in the financial statements. This value is less than the value recorded for {$leaseItem[1]} with a value of {$ValueOfLeaseItem}. It is expected that the value of {$leaseItem[1]} should be less than the value of the Financial statement line item as it comprises this total.

Element: {$ValueOfLeaseItem .concept.name}
Period: {$ValueOfLeaseItem .period}
Dimensions: {$ValueOfLeaseItem.dimensions.join(', ','=')}

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.