Rule ID: DQC_0204 Status: Public Exposure April 15, 2024 - May 31, 2025 - provide comment at https://xbrl.us/public-review
Public Review Release date: April 15, 2025
Effective date: TBD

Purpose:

The rule checks that filers have used the PropertyPlantAndEquipmentByTypeAxis and the FiniteLivedIntangibleAssetsByMajorClassAxis with the appropriate members and concepts. The rule has four components which check the following:

• Intangible Asset concepts are used with the axis PropertyPlantAndEquipmentByTypeAxis
• The FiniteLivedIntangibleAssetsByMajorClassAxis axis is used with members that are associated with tangible Property plant and equipment.
• The PropertyPlantAndEquipmentByTypeAxis axis is used with members that are associated with definite lived and indefinite lived intangible assets
• The concept CapitalizedComputerSoftwareGross is used with the PropertyPlantAndEquipmentByTypeAxis axis.

Conditions:

The rule will run on all filing types.

The rule is intended to identify where PPE dimensional breakdowns have been inconsistently defined with incompatible members and dimensions. In the case of capitalized computer costs the last rule is to ensure that where it is included in PPE it uses the element PropertyPlantAndEquipmentGross with the member SoftwareAndSoftwareDevelopmentCostsMember

The concept us-gaap:FiniteLivedIntangibleAssetUsefulLife with a value of P13Y has been used with the axis PropertyPlantAndEquipmentByTypeAxis and the member us-gaap:ComputerSoftwareIntangibleAssetMember. The concept us-gaap:FiniteLivedIntangibleAssetUsefulLife should be used with the FiniteLivedIntangibleAssetsByMajorClassAxis or the IndefiniteLivedIntangibleAssetsByMajorClassAxis. Alternatively a different concept should be used to represent a line item associated with PPE.

Concept: us-gaap:FiniteLivedIntangibleAssetUsefulLife Value: P13Y Period: 2024-11-30 Dimensions: us-gaap:PropertyPlantAndEquipmentByTypeAxis=us-gaap:ComputerSoftwareIntangibleAssetMember, srt:RangeAxis=srt:MaximumMember

Rule Element ID: 10704 Rule version: 27.0.0RC1

The concept us-gaap:FiniteLivedIntangibleAssetUsefulLife with a value of P3Y has been used with the axis FiniteLivedIntangibleAssetsByMajorClassAxis and the member us-gaap:SoftwareAndSoftwareDevelopmentCostsMember. The member us-gaap:SoftwareAndSoftwareDevelopmentCostsMember should not be used with the FiniteLivedIntangibleAssetsByMajorClassAxis as it is expected to represent a tangible asset. Please change the member to represent an intangible asset or change the axis to represent a tangible asset. i.e. PropertyPlantAndEquipmentByTypeAxis.

Concept : us-gaap:FiniteLivedIntangibleAssetUsefulLife Value: P3Y Period: 2024-12-31 Dimensions: srt:RangeAxis=srt:MinimumMember, us-gaap:FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap:SoftwareAndSoftwareDevelopmentCostsMember

The concept us-gaap:FiniteLivedIntangibleAssetUsefulLife with a value of P3Y has been used with the axis PropertyPlantAndEquipmentByTypeAxis and the member us-gaap:ComputerSoftwareIntangibleAssetMember. The member us-gaap:ComputerSoftwareIntangibleAssetMember should not be used with the PropertyPlantAndEquipmentByTypeAxis as it is expected to represent an intangible asset. Please change the member to represent an tangible asset or change the axis to represent an intangible asset. i.e. FiniteLivedIntangibleAssetsByMajorClassAxis or IndefiniteLivedIntangibleAssetsByMajorClassAxis.

Concept : us-gaap:FiniteLivedIntangibleAssetUsefulLife Value: P3Y Period: 2024-11-30 Dimensions: us-gaap:PropertyPlantAndEquipmentByTypeAxis=us-gaap:ComputerSoftwareIntangibleAssetMember, srt:RangeAxis=srt:MinimumMember

The concept us-gaap:CapitalizedComputerSoftwareGross with a value of 5,100,000 has been used with the axis PropertyPlantAndEquipmentByTypeAxis and the member us-gaap:SoftwareDevelopmentMember. The concept CapitalizedComputerSoftwareGross should not be disaggregated using this axis as the software in the type of PPE. Replace the concept with the concept PropertyPLantAndEquipmentGross.

Concept : us-gaap:CapitalizedComputerSoftwareGross Value: 5,100,000 Period: 2024-09-30 Dimensions: us-gaap:PropertyPlantAndEquipmentByTypeAxis=us-gaap:SoftwareDevelopmentMember

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

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