Equity Method Investment Reporting

Rule function

The purpose of the rule is to ensure that filers consistently report Equity Method Investment (EMI) data. This rule has three components. Each of these components is described below:

EMI Elements Require Dimension

The elements EquityMethodInvestmentOwnershipPercentage and EquityMethodInvestmentDescriptionOfPrincipalActivities must be reported using the dimension ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis. These elements are specific to an EMI. This dimension allows the values of these elements to be associated with that specific EMI.

Summarized Financial Data of an EMI

Summarized financial data of an EMI is information from the perspective of the EMI. It is not the portion of the element that relates to the reporting entity. This rule identifies elements in the US GAAP taxonomy that are descendants of the element EquityMethodInvestmentSummarizedFinancialInformationAbstract in the presentation linkbase. It checks that those descendant elements have not been used with the axis ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis. These elements should be used with the axis EquityMethodInvestmentNonconsolidatedInvesteeAxis.

EMI Elements Using Non Consolidated Investee Axis

This rule checks if the filer has used an EMI element with the EquityMethodInvestmentNonconsolidatedInvesteeAxis when the default or ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis should have been used instead. The rule identifies these elements as descendants of the element ScheduleOfEquityMethodInvestmentsLineItems but excludes the descendants of the element EquityMethodInvestmentSummarizedFinancialInformationAbstract.

These three rules help filers to ensure that they are consistent with the guidance issued by the FASB “Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities”

Example rule message

The filer has reported a value for the element us-gaap:EquityMethodInvestmentOwnershipPercentage with a value of 0.0999 without using the axis ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis. This axis must be used when reporting a value for us-gaap:EquityMethodInvestmentOwnershipPercentage. Please refer to the FASB implementation guide on Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities on the FASB website.

The properties of this us-gaap:EquityMethodInvestmentOwnershipPercentage fact are:
Period: 2021-04-30
Dimensions: us-gaap:TypeOfArrangementAxis=ADXS:SecuritiesPurchaseAgreementsMember, us-gaap:SubsidiarySaleOfStockAxis=us-gaap:IPOMember
Unit: pure

Rule Element ID: 9831
Rule version: 18.0.0RC1

Example rule message #2

The filer has reported a value for the element us-gaap:AssetsNoncurrent with a value of 0 using the axis ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis. This axis must not be used when reporting a value for us-gaap:AssetsNoncurrent. The filer should use the axis EquityMethodInvestmentNonconsolidatedInvesteeAxis without the axis ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis. Please refer to the FASB implementation guide on Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities on the FASB website.

The properties of this us-gaap:AssetsNoncurrent fact are:
Period: 2021-12-31
Dimensions: us-gaap:EquityMethodInvestmentNonconsolidatedInvesteeAxis=us-gaap:EquityMethodInvestmentNonconsolidatedInvesteeOrGroupOfInvesteesMember, srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=ceqp:StagecoachGasServicesLLCMember
Unit: USD

Rule Element ID: 9832
Rule version: 18.0.0RC1

Example rule message #3

The filer has reported a value for the element us-gaap:IncomeLossFromEquityMethodInvestments with a value of 271,000,000 using the axis ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis. This axis must not be used when reporting a value for us-gaap:IncomeLossFromEquityMethodInvestments. The filer should use the axis ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis. Please refer to the FASB implementation guide on Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities on the FASB website.

The properties of this us-gaap:IncomeLossFromEquityMethodInvestments fact are:
Period: 2019-01-01 to 2019-12-31
Dimensions: us-gaap:EquityMethodInvestmentNonconsolidatedInvesteeAxis=cmi:CumminsShareOfEquityEarningsMember
Unit: USD

Rule Element ID: 9833
Rule version: 18.0.0RC1

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

General message template #1

The filer has reported a value for the element {$ComponentAmount.concept.name} with a value of {$ComponentAmount} without using the axis ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis. This axis must be used when reporting a value for {$ComponentAmount.concept.name}. Please refer to the FASB implementation guide on Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities on the FASB website.

The properties of this {$ComponentAmount.concept.name} fact are:
Period: {$ComponentAmount.period}
Dimensions: {$ComponentAmount.dimensions.join(‘, ‘,’=’)}
Unit: {$ComponentAmount.unit}

Rule Element ID: {$rule_id}
Rule version: {$ruleVersion}

General message template #2

The filer has reported a value for the element {$EquityMethodFact.concept.name} with a value of {$EquityMethodFact} using the axis ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis. This axis must be not be used when reporting a value for {$EquityMethodFact.concept.name}. The filer should use the axis EquityMethodInvestmentNonconsolidatedInvesteeAxis without the axis ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis. Please refer to the FASB implementation guide on Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities on the FASB website.

The properties of this {$EquityMethodFact.concept.name} fact are:
Period: {$EquityMethodFact.period}
Dimensions: {$EquityMethodFact.dimensions.join(‘, ‘,’=’)}
Unit: {$EquityMethodFact.unit}

Rule Element ID: {$rule_id}
Rule version: {$ruleVersion}

General message template #3

The filer has reported a value for the element {$EquityMethodFact.concept.name} with a value of {$EquityMethodFact} using the axis ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis. This axis must not be used when reporting a value for {$EquityMethodFact.concept.name}. The filer should use the axis ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis. Please refer to the FASB implementation guide on Dimensional Modeling for Disclosures of Consolidated and Nonconsolidated Entities on the FASB website.

The properties of this {$EquityMethodFact.concept.name} fact are:
Period: {$EquityMethodFact.period}
Dimensions: {$EquityMethodFact.dimensions.join(‘, ‘,’=’)}
Unit: {$EquityMethodFact.unit}

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.