Rule ID: DQC.US.0225.10790
Status: Public Exposure December 8, 2025 - January 22, 2026 - provide comment at https://xbrl.us/public-review
Public Review Release date: December 8, 2025

Purpose:

The purpose of Rule DQC.US.0225.10790 is to ensure that certain recognition and derecognition concepts that represent changes in instant balances (rather than changes in retained earnings) do not appear as line items on the income statement or comprehensive income statement. The rule identifies presentation roles related to income statements and flags any concepts from predefined lists of recognition and derecognition items that should not appear in these statements. These items are more appropriately reported in reconciliation schedules or balance sheet presentations rather than as income statement line items.

Conditions:

The rule applies to all US GAAP filings that include income statement presentation roles containing prohibited recognition or derecognition concepts.

• If a prohibited concept appears in an income statement presentation role, the rule will trigger an error.
• The rule examines presentation roles with descriptions containing "- statement -" and keywords like "income", "operations", or "comprehensive".

This rule addresses cases where concepts representing balance sheet changes (such as asset additions, disposals, or equity transactions) are inappropriately presented on the income statement. Such items represent changes in instant balances rather than period-over-period changes in retained earnings and can mislead users about the nature of income statement activities. The rule ensures proper classification and presentation of financial statement elements, improving the clarity and accuracy of financial reporting.

The income statement presentation role [Statement - Consolidated Statements of Operations] includes elements that should not appear on the income statement.

Offending elements: PropertyPlantAndEquipmentAdditions, StockIssuedDuringPeriodValueShareBasedCompensation

These elements represent changes in instant balances and not changes in retained earnings and should be reported in appropriate reconciliations, not as line items on the income statement. Please review the presentation role and remove or relocate the listed elements.

Rule Element Id: 10790
Rule version: 29.0.0RC1

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

The rule includes an extensive list of recognition items that should not appear on income statements, including but not limited to:

• PropertyPlantAndEquipmentAdditions
• StockIssuedDuringPeriodValueShareBasedCompensation
• IndefinitelivedIntangibleAssetsAcquired
• DefinedBenefitPlanContributionsByEmployer
• UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions
• And many others related to asset additions, equity transactions, and liability increases

The rule also includes an extensive list of derecognition items that should not appear on income statements, including but not limited to:

• PropertyPlantAndEquipmentDisposals
• AccumulatedDepreciationDepletionAndAmortizationSaleOfPropertyPlantAndEquipment1
• AssetRetirementObligationLiabilitiesSettled
• NoncontrollingInterestDecreaseFromDeconsolidation
• UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions
• And many others related to asset disposals, equity reductions, and liability settlements

© Copyright 2017 - 2025 XBRL US, Inc. All rights reserved.
See License for license information.
See Patent Notice for patent infringement notice.