Year List Items Used with Tax Period Axis

Rule function

This rule identifies where the filer has used a concept with a data-type of YearListItemType with the axis TaxPeriodAxis. When using an element with this datatype all tax years should be included in a list in a single context. This datatype eliminates the need to break out the tax years using a dimension. The rule identifies every fact that uses a concept with this data-type and the TaxPeriodAxis.

Problem solved by the rule

The rule is intended to detect those filings where the modeling of the filing does not follow the FASB guidance.

Example rule message

The concept OpenTaxYear has been reported with a value of 2021, 2022, 2023 and has used the Tax Period [AXIS]. This fact should not be used with this axis. If there are multiple tax years to be reported they should all be included in the concept OpenTaxYear.

Concept Name : OpenTaxYear
Period : 2022-01-01 to 2022-12-31
Dimensions : TaxPeriodAxis=LatestTaxYearMember

Rule Element Id:10116
Rule version: 23.0.0

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 {$factsWithGYearList.name} has been reported with a value of {$factsWithGYearList.join(',')} and has used the Tax Period [AXIS]. This fact should not be used with this axis. If there are multiple tax years to be reported they should all be included in the concept {$factsWithGYearList}.

Concept Name : {$factsWithGYearList.name}
Period : {$factsWithGYearList.period}
Dimensions : {$factsWithGYearList.dimensions.join(', ','=')}

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

Test Case Index

The rule element id is used to identify unique elements or combinations of elements tested in the rule.