Rule ID: DQC_0197 Status: Final
Release date: February 28, 2025
Effective date: April 15, 2025

The rule checks that the filer has not used income statement items in the Statement of Changes in Equity. The rule identifies income statement items using those items that are inflows and outflows to retained earnings defined in the US-GAAP meta taxonomy. The rule excludes the elements NetIncomeLoss, NetIncomeLossAttributableToNoncontrollingInterest and ProfitLoss from the list of income statement items.

Preferred stock items ($Pref_stock_items) are included in the set of income statement concepts before the allowed preferred-stock summation items ($Pref_stock_items_allowed) are subtracted. This ensures that the allowed preferred-stock items are correctly excluded from the final $income_statement_items set used in the check.

The purpose of the rule is to identify those cases where filers have used an incorrect element in the roll-forward of stockholders equity.

Revenues has a value of 234,000 and has been used with an inappropriate member on the StatementEquityComponentsAxis. This fact value has been used with the StatementEquityComponentsAxis. This element should not be used to represent movements in equity. Please remove the member from this fact or consider using a different element to represent the movement of Equity.

The properties of this Revenue fact are:
Period: 2022-12-31 to 2023-12-31 Dimensions: us-gaap:StatementEquityComponentsAxis=us-gaap:CommonStockMember Unit: USD Rule Element ID: 10634 Rule version: 26.0.0RC1

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

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