Rule ID: DQC_0147 for US GAAP - comment period closes December 31, 2022.
View: as part of public exposure version v20.0.0RC1


Rule function

This rule checks that values using the elimination member on the consolidated items access are consistent with the value reported for the line item of the consolidated amount. The rule runs for those elements that are identified as non neg items in DQC rule 0015. It looks where these elements have been used with the eliminations member on the consolidated items axis and compares the sign of the eliminated value to the sign of the default value of the consolidation items axis. If the signs of the two values are the same then an error is produced. If the value of the elimination has any of the members associated with a value that can flip the sign such as an adjustment member, then the rule will not fire. This uses the same logic that is used for rule DQC_0015.

Problem solved by the rule

The rule is intended to ensure that filers do not enter a positive value for the elimination value when it should be negative.

Example rule message

The concept us-gaap:PrepaidExpenseAndOtherAssetsCurrent with an elimination value of 725,000 has a sign which is the same as the defaulted value for us-gaap:PrepaidExpenseAndOtherAssetsCurrent of 46,031,000. It is expected that the defaulted value and eliminations for the line item us-gaap:PrepaidExpenseAndOtherAssetsCurrent would be the opposite of each other.

Review the elimination amount to determine that the sign is correct.

The properties of this us-gaap:PrepaidExpenseAndOtherAssetsCurrent fact are:

Period: 2021-12-31
Dimensions: srt:ConsolidationItemsAxis=srt:ConsolidationEliminationsMember, dei:LegalEntityAxis=he:HawaiianElectricCompanyAndSubsidiariesMember
Unit: USD

Rule Element ID: 9871
Rule version: 20.0.0

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

The concept {$fact1.concept.name} with an elimination value of {$fact1} has a sign which is the same as the defaulted value for {$fact2.concept.name} of {$fact2}. It is expected that the defaulted value and eliminations for the line item {$fact1.concept.name}} would be the opposite of each other. Review the elimination amount to determine that the sign is correct.

The properties of this {$fact1.concept.name} 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.0147.9871 Varied

View: as part of public exposure version v20.0.0RC1