Segment Expenditure Addition To Long Lived Assets

Rule function

This rule identifies where the filer has used the elements PaymentsToAcquirePropertyPlantAndEquipment or PropertyPlantAndEquipmentAdditions in the segment tables ScheduleOfSegmentReportingInformationBySegmentTable, or ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable and has not included the element SegmentExpenditureAdditionToLongLivedAssets in the table.

The rule will fire in those cases where values have been defined for PaymentsToAcquirePropertyPlantAndEquipment, PropertyPlantAndEquipmentAdditions. If no values have been reported then the rule will not generate an error.

Problem solved by the rule

The rule is intended to ensure that filers use the element SegmentExpenditureAdditionToLongLivedAssets in the segment rather than the cash flow element or PPE additions element. The use of this element is required in FASB guidance and should be used for additions to long lived assets. This disclosure is required under US-GAAP and using the correct element ensures that searches for this data are easier and not ambiguous.

Example rule message

A value of 13,271,083 has been reported for the concept us-gaap:PropertyPlantAndEquipmentAdditions. This represents additions to PPE and is used in the segment note as a descendant of a segment reporting table us-gaap:ScheduleOfSegmentReportingInformationBySegmentTable. When reporting addition to long lived assets in the segment disclosure the element SegmentExpenditureAdditionToLongLivedAssets should be used even if the value is the same as the additions to PPE.

Concept: us-gaap:PropertyPlantAndEquipmentAdditions
Value: 13,271,083
Total period: 2021-10-01 to 2022-03-31
Dimensions: us-gaap:StatementBusinessSegmentsAxis=us-gaap:CorporateAndOtherMember
Decimals: 0

Rule Element ID: 10085
Rule version: 22.0.0RC1

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

A value of {$PPEFacts} has been reported for the concept {$PPEFacts.concept}. This represents additions to PPE and is used in the segment note as a descendant of a segment reporting table {$PPEHypercubeLocation.join(', ')}. When reporting additions to long lived assets in the segment disclosure the element SegmentExpenditureAdditionToLongLivedAssets should be used even if the value is the same as the additions to PPE.

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

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.