Rule ID: DQC.US.0230.10803
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.0230.10803 is to ensure that calculation (summation) networks use only the allowed "other" concepts for a given calculated concept. Some taxonomies define an "other" concept that aggregates items not explicitly listed as children of the total; this rule checks that only the expected "other" concepts are used in each calculation network. If a network uses an "other" concept that is not allowed for a particular calculated total, the rule flags the network as incorrect and instructs the filer to replace the disallowed "other" concept with the allowed one(s).

Conditions:

The rule applies to all calculation networks in the filing. For each aggregate (total) concept that has a designated set of allowable "other" concepts (from the meta taxonomy), the rule checks the calculation relationships in each calculation network:

• It identifies the set of allowed "other" concepts for the aggregate.
• It inspects the calculation network for the aggregate and finds any used "other" concepts that are not in the allowed set.
• If any disallowed "other" concepts are present in the network, the rule triggers an error.

This rule addresses incorrect or inconsistent use of generalized "other" concepts in calculation linkbases. Using the wrong "other" concept in a network can cause incorrect aggregation semantics and confuse consumers who rely on calculation and presentation relationships to understand grouping and subtotals. By enforcing a mapping of allowed "other" concepts per aggregate, the rule helps maintain consistent calculation structures and prevents aggregation errors.

The calculation network Statement of Financial Position (role description) has used the 'other' concept OtherCurrentAssets. The calculation relationship has a calculation concept total of Assets. The 'other' concept in this calculation is expected to be only OtherAssets. Each calculated concept should have only one 'other' concept comprising it.

Replace the other concept OtherCurrentAssets with OtherAssets.

Rule Element Id: 10803
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. Convert the meta taxonomy to a mapping of aggregates to allowed "other" concepts into a dictionary for fast lookup.
2. For each aggregate concept key, enumerate the calculation (summation) networks that contain that aggregate as a calculated total.
3. For each network, collect the set of target concepts used as children in that network (the network's member targets).
4. Determine the allowed set of "other" concepts for the aggregate and compute the disallowed set by subtracting the allowed set from the network targets.
5. If the disallowed set is non-empty, report the network (role) and the unexpected "other" concepts and advise replacement with the allowed concept(s).

This approach avoids false positives by restricting checks to networks where the aggregate is the calculated total and by using the canonical mapping of allowed "other" items for each aggregate concept.

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