Rule ID: DQC_0215
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_0215 is to ensure that filers do not create extension elements with local names that match existing US GAAP elements, ignoring case. This rule checks for extension concepts in the company filing whose local name, when compared in a case-insensitive manner, matches the local name of a US GAAP taxonomy element. If such a match is found, the rule prompts the filer to use the base US GAAP element instead of creating a duplicative extension.

Conditions:

The rule applies to all filings that include extension elements. It compares the lower-case local names of all extension concepts to those of US GAAP concepts. If an extension element's local name matches a US GAAP element's local name (ignoring case), the rule will trigger an error.

This rule addresses cases where filers inadvertently or intentionally create extension elements that duplicate the names of standard US GAAP elements, potentially causing confusion, inconsistency, or errors in data consumption. By enforcing unique naming and encouraging the use of standard taxonomy elements, the rule promotes clarity, consistency, and interoperability in XBRL filings.

The filer has created an extension element MyExtensionElement with a local name that matches a us-gaap element when matched using lower-case. Replace the extension element with the base us-gaap element if it is the same concept.

Rule Element Id: 10742
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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