Location Axis with a Single Member

Rule function

This rule is intended to identify those cases where the company uses the location axes for either the Balance Sheet or the Income Statement to indicate where a value reported in the notes appears in the financial statement. In these cases the extensible enumeration elements should be used. The Financial Statement location axis should be used when a value reported in the notes is spread across multiple line items in the financial statements. This rule identifies those cases where the location axis is used but only a single value appears for a concept and the specific location axis.
This rule only checks those facts using either the BalanceSheetLocationAxis or the IncomeStatementLocationAxis.

Problem solved by the rule

This rule is intended to pick up those cases where the location axis is used instead of the extensible enumeration element. If a company uses the location axis it is expected that the filer will also use the extensible enumeration element to indicate which line item is impacted by the amount associated with the location axis. The value of the member for the location axis will not correlate with the line item specifically. The extensible enumeration makes it clear what line item the amount relates to.

Example rule message

The element us-gaap:OperatingLeaseLiabilityCurrent with a value of 47,431 has been used in the filing with the axis BalanceSheetLocationAxis. This is the only fact reported with this element. Rather than using the BalanceSheetLocationAxis the filer should use the extensible enumeration element to indicate the location of the item in the financial statements. In this case the element us-gaap:OperatingLeaseLiabilityCurrentStatementOfFinancialPositionExtensibleList should be used to identify the account where the element us-gaap:OperatingLeaseLiabilityCurrent is included.

Period: 2020-03-31
Dimensions: us-gaap:BalanceSheetLocationAxis=us-gaap:AccountsPayableAndAccruedLiabilitiesMember
Unit: USD
Decimals: inf

Rule Element ID: 9838
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

The element {$FS_concept} with a value of {first($FS_Concept_Items)} has been used in the filing with the axis {$locationAxis}. This is the only fact reported with this element. Rather than using the {$locationAxis} the filer should use the extensible enumeration element to indicate the location of the item in the financial statements. In this case the element {$related_ext_enum} should be used to identify the account where the element {$FS_concept} is included.

Period: {first($FS_Concept_Items).period}
Dimensions: {first($FS_Concept_Items).dimensions.join(', ','=')}
Unit: {first($FS_Concept_Items).unit}
Decimals: {first($FS_Concept_Items).decimals}

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.