Rule ID: dqc_0183 for US GAAP - comment period closes May 31, 2024.
View: as part of public exposure version v24/docs/DQ

Rule function

This rule has two components that check for the appropriate use of the StatementOfFinancialPositionLocationActivityAccrualAxis. This axis was added in the US_GAAP 2024 taxonomy to address the ambiguous use of the BalanceSheetLocationAxis. This axis has been used to not only represent where an instant amount in the notes appears on the Balance SHeet, but to also idicate which instant concepts that accruals are made to. The FASB add the StatementOfFinancialPositionLocationActivityAccrualAxis to allow filers to indicate which instant balance a durational accrual was applied too.

The first rule identifies those facts that are durational and monetary that have used the Balance Sheet location axis with the 2024 taxonomy. These facts should use one of the following axis:

  • StatementOfFinancialPositionLocationActivityAccrualAxis or
  • StatementOfFinancialPositionLocationActivityCapitalizationAxis

The second component of the rule identifies where the axis StatementOfFinancialPositionLocationActivityAccrualAxis has not been used with an income statement item. This axis is supposed to identify the durational accrual accounts effect on a balance sheet account. The rule identifes non income statement items and checks if they have been used with the axis StatementOfFinancialPositionLocationActivityAccrualAxis. The rule does not apply to extension items provided by the filer.

Problem solved by the rule

The rule is intended to ensure that the StatementOfFinancialPositionLocationActivityAccrualAxis axis has been used correctly in filings and the BalanaceSHeetLocation axis is not used to indicate the accounts where accruals are posted to.

Example rule message

Example rule message 1

The value 100 for Depreciation has been broken down using the axis BalanceSheetLocationAxis. This is a duration element. Duration elements should not be used with the balance sheet location axis. The BalanceSheetLocationAxis is used to show where a value appears in a Balance Sheet. If the element represent the explanation of the balance sheet accounts to which an accrual or duration element has been applied then one of the following two axis may be more appropriate:

  • StatementOfFinancialPositionLocationActivityAccrualAxis or
  • StatementOfFinancialPositionLocationActivityCapitalizationAxis

The properties of this Depreciation fact are:
Period: 2023-01-01 to 2023-12-31
Dimensions: BalanceSheetLocationAxis=AccumulatedDepreciationMember
Unit: USD

Rule Element ID: 10161

Example rule message 2

The value 100 for Assets has been broken down using the axis StatementOfFinancialPositionLocationActivityAccrualAxis and the member AccumulatedDepreciationMember. This axis should be used when a filer needs to disclose where a revenue or expense item has been reported as an effect on a statement of position line item. The concept reported is not a a concept that is an accrual concept that can be allocated to a Financial Statement account. See FASB guidance at

The properties of this Assets fact are:
Period: 2023-12-31
Dimensions: StatementOfFinancialPositionLocationActivityAccrualAxis=AccumulatedDepreciationMember
Unit: USD

Rule Element ID: 10162

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.

Rule element ID index

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

Rule Element ID Element
DQC.US.0183.10161 StatementOfFinancialPositionLocationActivityAccrualAxis
DQC.US.0183.10162 BalanceSheetLocationAxis

View: as part of public exposure version v24/docs/DQ