Use of Location Axis

Rule function

This rule identifies where the filer has used the various location axis inappropriately. The rule has three components.

Component 1

The first component checks if the following axis have been used in a financial statement cube.

• BalanceSheetLocationAxis,
• IncomeStatementLocationAxis,
• OtherComprehensiveIncomeLocationAxis

If any of these axis appear in a financial statement cube then an error is produced.

Component 2

This component checks if the following elements have been used with the BalanceSheetLocationAxis:

• Assets,
• Liabilities,
• AssetsCurrent,
• AssetsNoncurrent,
• LiabilitiesCurrent,
• LiabilitiesNoncurrent,
• LiabilitiesAndStockholdersEquity,
• StockholdersEquity,
• StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest

The rule checks for any facts that exists in the instance document using the concepts above and a member with the BalanceSheetLocationAxis.

Component 3

This component checks if the following elements have been used with the IncomeStatementLocationAxis:

• ProfitLoss,
• NetIncomeLoss,
• IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest,
• IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest,
• IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments,
• OperatingIncomeLoss,
• GrossProfit,
• OperatingExpenses,
• Revenues,
• CostOfRevenue,
• OperatingCostsAndExpenses,
• OtherOperatingIncomeExpenseNet,
• NonoperatingIncomeExpense,
• OtherNonoperatingIncomeExpense,
• IncomeTaxExpenseBenefit

The rule checks for any facts that exists in the instance document using the concepts above and a member with theIncomeStatementLocationAxis.

Problem solved by the rule

The rule is intended to identify inappropriate use of the Location Axis in the taxonomy. These axis are often used inappropriately when elements existing in the taxonomy or alternative axis in the taxonomy could be used instead.

Example rule message

Example rule message 1

The filer has used the axis BalanceSheetLocationAxis in the financial statement presentation cube Balance Sheet. The axis BalanceSheetLocationAxis should not be used in a financial statement.

Rule Element ID: 10086
Rule version: 22.0.0RC1

Example rule message 2

A value of 250,000,000 is reported for the concept us-gaap:StockholdersEquity with the BalanceSheetLocationAxis. This concept is an aggregation concept and should not be disaggregated using the BalanceSheetLocationAxis and the member STRW:StockholdersEquityMember. Use a more specific line item from the fact.

Rule Element ID: 10087
Rule version: 22.0.0RC1

Example rule message 3

A value of 100 is reported for the concept us-gaap:OperatingExpenses with the IncomeStatementLocationAxis. This concept is an aggregation concept and should not be disaggregated using the IncomeStatementLocationAxis and the member qsep:PatentCostsMember. Use a more specific line item to report the fact value or remove the IncomeStatementLocationAxis.

Rule Element ID: 10088
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

General message template 1

The filer has used the axis {$abstract} in the financial statement presentation cube {$cube.drs-role.description}. The axis {$abstract} should not be used in a financial statement.

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

General message template 2

A value of {$fact2} is reported for the concept {$fact2.concept.name} with the BalanceSheetLocationAxis. This concept is an aggregation concept and should not be disaggregated using the BalanceSheetLocationAxis and the member {$fact2.dimension(BalanceSheetLocationAxis)}. Use a more specific line item from the fact.

The properties of this {$fact2.concept.name} fact are:

Period: {$fact2.period}
Dimensions: {$fact2.dimensions.join(', ','=')}
Unit: {$fact2.unit}

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

General message template 3

A value of {$fact2} is reported for the concept {$fact2.concept.name} with the IncomeStatementLocationAxis. This concept is an aggregation concept and should not be disaggregated using the IncomeStatementLocationAxis and the member {$fact2.dimension(IncomeStatementLocationAxis)}. Use a more specific line item to report the fact value or remove the IncomeStatementLocationAxis.

The properties of this {$fact2.concept.name} fact are:

Period: {$fact2.period}
Dimensions : {$fact2.dimensions.join(', ','=')}
Unit: {$fact2.unit}

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.