Litigation Settlement Roll Forward Elements

Rule function

This rule identifies where the LitigationSettlementAmountAwardedFromOtherParty or LitigationSettlementAmountAwardedToOtherParty concepts role up into an income statement account. These concepts represent changes in the balance of litigation receivable and payable and do not represent the gain or loss from settlement. In these cases use the elements LitigationSettlementGain or LitigationSettlementLoss should be used.

Problem solved by the rule

The rule identifies where the filer has used an incorrect element in their filing. This mis identification of the element can occur because the nature of the account roll forward element is similar to a gain or loss element that would appear in the income statement.

Example rule message

The concept(s) LitigationSettlementAmountAwardedFromOtherParty, LitigationSettlementAmountAwardedToOtherParty has been reported as a calculation descendant of the concept(s) ProfitLoss. These concepts represent change in the balance of litigation receivable and payable and are not the gain or loss from settlement. In these cases use the elements LitigationSettlementGain or LitigationSettlementLoss.

Rule Element ID: 10130
Rule version: 23.0.0RC1

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

The concept(s) {$signIssueElements.join(', ').concept} has been reported as a calculation descendant of the concepts {$intersectionIncomeStatemt.join(', ').concept}. These concepts represent change in the balance of litigation receivable and payable and are not the gain or loss from settlement. In these cases use the elements LitigationSettlementGain or LitigationSettlementLoss.

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.