Rule ID: DQC_0206
Status: Approved
Effective date: September 1, 2025

Purpose:

The rule checks that filers have used an appropriate member on the Disaggregation Of Income Statement Expense Caption Axis. The rule identifies the expense line items used on the Income Statement and checks if the typed members on the Disaggregation Of Income Statement Expense Caption Axis correspond to the expense items on the Income Statement. If a match is not found an error is produced. The rule matches the typed dimension members that are QNames with the concepts used on the Income Statement by reading the concepts on the statements that are an expense.

Conditions:

The rule will run on all filing types.

The rule is intended to identify that when the DisaggregationOfIncomeStatementExpenseCaptionIdentifierAxis is used to identify where an expense occurs that a corresponding line items actually is used on the income statement.

"The filing has reported a typed dimension member called Depreciation on the DisaggregationOfIncomeStatementExpenseCaptionIdentifierAxis. This typed dimension member does not have a corresponding expense caption included in the Income Statement. Please remove the member from the DisaggregationOfIncomeStatementExpenseCaptionIdentifierAxis or add a corresponding line item to the Income Statement.

Rule Element ID: 10721 Rule version: 27.0.0RC1

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

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