Rule ID: DQC_0213
Status: Public Exposure August 2 - September 16, 2025 - provide comment at https://xbrl.us/public-review
Public Review Release date: August 2, 2025
Effective date: TBD

Purpose:

The purpose of Rule DQC_0213 is to ensure that key balance sheet concepts, such as Assets, AssetsCurrent, NoncurrentAssets, Liabilities, LiabilitiesCurrent, LiabilitiesNoncurrent, and StockholdersEquity are not reported as leaf items (i.e., without calculation children) in the balance sheet calculation linkbase. The rule checks the calculation relationships in the balance sheet role and identifies if any of these key concepts are included as leaf nodes, which would indicate that their component breakdowns are missing from the calculation structure. If calculation children are defined in another role, they should also be included in the main balance sheet calculation role to ensure completeness and clarity.

Conditions:

The rule applies to all filings that include a balance sheet (Statement of Financial Position). It identifies the primary balance sheet role and examines the calculation relationships for the key concepts listed above. If any of these concepts are present as leaf items (i.e., they do not act as a parent in any calculation relationship within the balance sheet role), the rule will trigger an error.

This rule addresses cases where filers include major balance sheet totals (such as Assets or Liabilities) in the calculation linkbase without providing the necessary calculation children. This omission can result in incomplete or unclear calculation relationships, making it difficult for users to understand the composition of key financial statement line items. The rule ensures that the calculation structure for the balance sheet is complete and that all major totals are properly broken down into their components.

The item Assets in the balance sheet does not include calculation children in the role Balance Sheet - Statement - 2024. The concept Assets should contain calculation children if it is included in the balance sheet. If the calculation children are defined in another role then include them in the calculation role so that the balance sheet calculations are complete.

Rule Element Id: 10740
Rule version: 28.0.0RC1

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

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