Segment Reporting Inconsistencies

Rule function

This rule checks for inconsistencies in segment reporting disclosures. This rule comprises a number of components.

Component 1

This component checks that the members on the ConsolidationItemsAxis aggregate correctly. The rule identifies the segment disclosure cube based on the extended link role description. It identifies those cubes using the ConsolidationItemsAxis and gets the Monetary items in the cube.For each line item in the cube the rule sums the values using only the Consolidation Items Axis and compares it to the total of the line item.The rule checks if the value of the dimensions is greater than the total. The rule will not run if the value of the total is less than zero or was not reported.

Component 2

This component checks that the members on the StatementBusinessSegmentsAxis aggregate correctly. The rule identifies the segment disclosure cube based on the extended link role description. It identifies those cubes using the StatementBusinessSegmentsAxis and gets the Monetary items in the cube. For each line item in the cube the rule sums the values using only the StatementBusinessSegmentsAxis and compares it to the total of the line item.The rule checks if the value of the dimensions is greater than the total. The rule will not run if the value of the total is less than zero or was not reported.

Component 3

This rule uses the segment rule as above but identifies where the consolidated items axis is used for a line item without the operating segment member, and a business segment has not been used. This means the fact is a reconciling item. The rule then checks if a business segment has been used with the line item without the operating member. If this condition exists then an error is produced. The rule determines if the operating segment member has been left off the business segment.

Component 4

The rule identifies all the segment members excluding in the domain in the segment disclosure. It then compares the number of unique segments to the number of reported segments. The rule reports an error when the segments on the segment axis are less than the reported number of segments.

Problem solved by the rule

The rule is intended to correct common errors in the segment note. The rules identify those cases where filers have used inappropriate members or have excluded members on the consolidation and segment axis.

Example rule message

The disclosure 101230 – Disclosure – Information on Business Segments – Net Sales and Operating Income by Segment (Detail) includes an inconsistent addition of a dimensional member. The value of the concept us-gaap:Assets represents the sum of consolidation item members with a total of 6,120,900,000. The value of the total should be greater than or equal to the sum of the values of the consolidated items with a value of 6,747,400,000. The values for the component dimensions are as follows:

Reported consolidated items member srt:ConsolidationItemsAxis=us-gaap:CorporateNonSegmentMember with a value of 626500000. Reported consolidated items member srt:ConsolidationItemsAxis=us-gaap:OperatingSegmentsMember with a value of 6120900000.

The addends are calculated based on the members on the consolidated items linkbase defined for 101230 – Disclosure – Information on Business Segments – Net Sales and Operating Income by Segment (Detail).

Total Element: us-gaap:Assets
Total Value: 6,120,900,000
Total period: 2022-12-31
Dimensions:
Decimals: -5

Rule Element ID: 9876
Rule version: 21.0.0

Example rule message 2

The disclosure 101100 – Disclosure – SEGMENT INFORMATION – Schedule of Revenue (Detail) includes an inconsistent addition of a dimensional member. The value of the concept us-gaap:Revenues represents the sum of business segment members with a total of 5,268,137,000. The value of the total should be equal to the sum of the values of the business segments with a value of 5,296,451,000. The values for the component dimensions are as follows:

Reported Segment member us-gaap:StatementBusinessSegmentsAxis=edr:OwnedSportsPropertiesMember with a value of 1332335000. Reported Segment member us-gaap:StatementBusinessSegmentsAxis=edr:EventsExperiencesAndRightsMember with a value of 2451966000. Reported Segment member us-gaap:StatementBusinessSegmentsAxis=edr:RepresentationMember with a value of 1512150000.

The addends are calculated based on the the member on the StatementBusinessSegmentsAxis.

Total Element: us-gaap:Revenues
Total Value: 5,268,137,000
Total period: 2022-01-01 to 2022-12-31
Dimensions:
Decimals: -3

Rule Element ID: 9877
Rule version: 21.0.0

Example rule message 3

The disclosure 101100 – Disclosure – SEGMENT INFORMATION – Schedule of Revenue (Detail) includes the concept us-gaap:Revenues with a value of -11,263,000 and the dimension of srt:ConsolidationItemsAxis=us-gaap:IntersegmentEliminationMember. This same line item however was used to report the value of 943,873,000 for a busines segment axis with the dimensions of us-gaap:StatementBusinessSegmentsAxis=edr:RepresentationMember, but with no associated operating member. If a value is reported for a segment then an operating member should be used if there are reconciling items for that line item.

Concept: us-gaap:Revenues
Value: 943,873,000
Total period: 2020-01-01 to 2020-12-31
Dimensions: us-gaap:StatementBusinessSegmentsAxis=edr:RepresentationMember
Decimals: -3

Rule Element ID: 9878
Rule version: 21.0.0

Example rule message 4

The filer uses the segment axis and has defined 3 segments in the filing. These include the following:
cvs:HealthCareBenefitsSegmentMember, cvs:PharmacyServicesSegmentMember, cvs:RetailLongTermCareSegmentMember. The filer has also used the element NumberOfReportableSegments to report 4. The number of segments should not be greater than the segments reported with the axis. Please update the number or add additional segment members to the axis.

Concept: us-gaap:NumberOfReportableSegments
Value: 4
Total period: 2022-01-01 to 2022-12-31
Decimals: inf

Rule Element ID: 10076
Rule version: 21.0.0

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

General message template 1

The disclosure {$segmentCube.drs-role.description} includes an inconsistent addition of a dimensional member. The value of the concept {$concept} represents the sum of consolidation item members with a total of {$dimensionTotal}. The value of the total should be greater than or equal to the sum of the values of the consolidated items with a value of {$addedDimensions}. The values for the component dimensions are as follows:

{$addend_string}

The addends are calculated based on the members on the consolidated items linkbase defined for {$segmentCube.drs-role.description}.

Total Element: {$concept}
Total Value: {$dimensionTotal}
Total period: {$dimensionTotal.period}
Dimensions: {$dimensionTotal.dimensions.join(', ','=')}
Decimals: {$dimensionTotal.decimals}

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

General message template 2

The disclosure {$segmentCube.drs-role.description} includes an inconsistent addition of a dimensional member. The value of the concept {$concept} represents the sum of business segment members with a total of {$dimensionTotal}. The value of the total should be equal to the sum of the values of the business segments with a value of {$addedDimensions}. The values for the component dimensions are as follows:

{$addend_string}

The addends are calculated based on the the member on the StatementBusinessSegmentsAxis.

Total Element: {$concept}
Total Value: {$dimensionTotal}
Total period: {$dimensionTotal.period}
Dimensions: {$dimensionTotal.dimensions.join(', ','=')}
Decimals: {$dimensionTotal.decimals}

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

General message template 3

The disclosure {$segmentCube.drs-role.description} includes the concept {$concept} with a value of {first($reconcilingItems)} and the dimension of {first($reconcilingItems).dimensions.join(', ','=')}. This same line item however was used to report the value of {first($operatingItems)} for a busines segment axis with the dimensions of {first($operatingItems).dimensions.join(', ','=')}, but with no associated operating member. If a value is reported for a segment then an operating member should be used if there are reconciling items for that line item.

Concept: {$concept}
Value: {first($operatingItems)}
Total period: {first($operatingItems).period}
Dimensions: {first($operatingItems).dimensions.join(', ','=')}
Decimals: {first($operatingItems).decimals}

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

General message template 4

The filer uses the segment axis and has defined {$segmentMembers.length} segments in the filing. These include the following:
{$segmentMembers.join(", ")}. The filer has also used the element NumberOfReportableSegments to report {$NumberSegments}. The number of segments should not be greater than the segments reported with the axis. Please update the number or add additional segment members to the axis.

Concept: {$NumberSegments.concept.name}
Value: {$NumberSegments}
Total period: {$NumberSegments.period}
Decimals: {$NumberSegments.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.