Rule ID: DQC_0222 US GAAP comment period closes September 16, 2025.
View: as part of public exposure version v28

Scaling Error in EntityPublicFloat

Rule ID: DQC_0222
Status: Public Exposure August 2 - September 16, 2025 - provide comment at https://xbrl.us/public-review
Effective date: TBD

Rule Function

Purpose:

The purpose of Rule DQC_0222 is to ensure that the value reported for dei:EntityPublicFloat is correctly scaled and falls within a reasonable range for both standard and small business filers. The rule checks for likely scaling errors, such as values that are implausibly large or small, which may indicate that the value was reported in the wrong units (e.g., thousands or millions instead of dollars). This helps prevent misstatements in public float disclosures and promotes accurate, reliable reporting.

Conditions:

The rule applies to all filings that report a value for dei:EntityPublicFloat.

  • For standard filers, the rule triggers an error if the value is greater than $10 trillion or less than $1 million.
  • For small business filers (dei:EntitySmallBusiness is true), the rule triggers an error if the value is greater than $250 million or less than $1,000.

Problem Solved by the Rule

This rule addresses cases where filers report public float values that are likely incorrect due to scaling errors. Such errors can result in misleading disclosures and affect regulatory thresholds and investor analysis. By flagging values outside reasonable ranges, the rule helps filers identify and correct scaling mistakes before submission.

Example Rule Message

The value reported for dei:EntityPublicFloat appears to have a scaling error. The value reported is 500. Please check that the value is reported in the correct units (e.g., dollars, not thousands or millions).

Rule Element Id: 10750
Rule version: 28.0.0RC1

Rule element ID index

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

Rule Element ID Element
DQC.US.0222.10750 Scaling error detected in dei:EntityPublicFloat

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