Rule ID: DQC.US.0229.10802
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.0229.10802 is to ensure that an aggregate (calculation total) does not include more than one distinct "other" concept in the same calculation network. Some calculation networks can inadvertently include multiple "other" concepts for the same parent total (for example, both OtherAssetsMember and OtherCurrentAssetsMember included under the same total). This rule checks calculation networks and flags cases where more than one "other" concept is present for a single calculated aggregate.

Conditions:

The rule applies to calculation networks in the filing where a configured set of "other" concepts exists (meta model mapping).

• For each configured "other" concept, the rule identifies calculation networks (by role) that include that concept.
• For each such network, the rule finds the calculated parent (the summation-item parent) for that "other" concept in the context of that network role.
• If the parent appears within the configured set of aggregate parents and the network contains additional "other" concepts from the configured set, the rule triggers an error.

This rule prevents ambiguous aggregation semantics caused by including multiple generalized "other" concepts in a single calculation network for the same parent total. When more than one "other" concept is present, consumers cannot reliably determine which grouping the filer intended, and automated aggregation may be incorrect. Enforcing a single "other" concept per aggregate per network reduces ambiguity and ensures consistent calculation behavior.

The calculation network Statement of Financial Position (role description) defines the concept Assets which has multiple 'other' concepts included in it. The calculation relationship contains the other item OtherCurrentAssets and the item(s) OtherAssetsMember. Each calculated concept should have only one 'other' concept included in it.

Rule Element Id: 10802
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 mapping of allowable "other" concepts and produce two lists: (a) the list of "other" concept names, and (b) the set of parent aggregate concepts for which these "other" items apply.
2. For each configured "other" concept (treated as an examined item), enumerate the calculation networks (summation networks) that include that item as a member, grouped by network role.
3. For each network role, determine the calculated parent for the examined "other" concept by navigating summation-item parent relationships in the context of that role.
4. If the identified parent is one of the configured aggregate parents, collect the set of member targets used in that network role and compute the intersection with the configured list of "other" concepts.
5. If more than one configured "other" concept appears in the intersection for that parent within the same network role, report an error listing the parent, the network role (role description), the offending other item, and the additional other items present.

This logic focuses the check only on networks where the aggregate is the calculated total and uses the canonical mapping of allowed "other" items to avoid false positives.

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