Rule ID: DQC.US.0228.10801
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.0228.10801 is to ensure that an "other" concept used in a calculation does not report a value larger than the aggregate (non-other) concept it is intended to roll up into. In well-formed calculation networks, an "other" member (a partial grouping) should not exceed the value of the total aggregation concept. This rule detects cases where an "other" item's value is greater than the related parent aggregate and flags them for review.

Conditions:

The rule applies to configured pairs of other/aggregate concepts provided via the meta model taxonomy.

• For each pair, the rule locates facts for the source (the aggregate concept or the defined partner) and the target (the other concept or vice versa depending on mapping convention).
• The check considers only non-negative items.
• If both facts exist and the value of the other item is greater than the aggregate value, the rule triggers an error.

This rule prevents incorrect aggregation semantics where a component (the 'other' concept) is larger than the total it is supposed to be part of. Such situations can result from tagging errors, incorrect concept selection, or mis-specified calculation relationships and can confuse downstream consumers and automated aggregation. Enforcing the expected numeric relationship improves the reliability of calculation networks and the integrity of reported totals.

The value of the Assets with a value of 5,000 should be greater than the concept OtherAssets with a value of 5,500. Other items should roll up into the value of the aggregate item Assets.

Rule Element Id: 10801
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 implementation follows these steps:

1. Read the configured list $OTHER_AGGREGATE where each item is a pair (aggregateConcept, otherConcept) as defined by the project metadata.
2. For each pair:
   • Extract the source ($source) and target ($target) concept QName values from the pair.
   • If the source is applicable according to $NON_NEG_ITEMS (project-level non-negative items mapping), locate non-nil facts for both the source and target concepts.
   • Compare numeric values using XULE semantics: the rule expects $sourceFact <= $targetFact (or, depending on mapping convention, verifies the other concept does not exceed the aggregate).
3. If the comparison fails (the other item is greater than the aggregate), report the offending fact, the aggregate fact, and their values to assist remediation.

Notes and implementation choices:

• The project mapping $OTHER_AGGREGATE defines the pairs to check; this avoids scanning every calculation relationship at runtime and keeps validation focused on known 'other' mappings.
• The check focuses on non-negative items ($NON_NEG_ITEMS) to avoid false positives on concepts that can legitimately be negative.
• If either fact is missing, the rule skips the check for that pair; this prevents spurious failures when components aren't present in the filing.

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