Rule ID: DQC.US.0231.10804
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.0231.10804 is to detect cases where an aggregate concept and its designated "other" concept appear together as siblings in the same calculation (summation) network. In well-formed calculation linkbases, the "other" concept is intended to represent amounts that roll up into the aggregate (or act as a complementary grouping) and should not be listed as a sibling alongside the aggregate in the same network. Having both the aggregate and its 'other' concept as siblings creates ambiguous aggregation semantics and may double-count or misrepresent totals.

Conditions:

The rule applies to calculation networks where project metadata defines pairs of aggregate and "other" concepts (using the meta model). For each parent aggregate concept configured:

• The rule enumerates calculation networks (by role) that include the aggregate as a calculated total (by navigating summation-item siblings in the context of that role).
• It computes the set of configured "other" concepts that relate to the aggregate and checks whether any of those "other" concepts are present as siblings in the same network role.
• If one or more related "other" concepts appear as siblings in the network where the aggregate is present, the rule triggers an error.

This rule prevents structural errors in calculation linkbases where both a total and the 'other' grouping intended to make up part of that total appear as peers in the same calculation network. Such configurations can lead to unclear intent, potential double-counting, and incorrect automated aggregation by consumers. Enforcing the rule helps maintain clear, unambiguous calculation relationships that align with taxonomy design and expected aggregation semantics.

The calculation network Statement of Financial Position (role description) has used the aggregate concept Assets. The calculation relationship also contains the 'other' concept OtherCurrentAssets. These two concepts should not appear together as siblings in the same calculation network.

Rule Element Id: 10804
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 $OTHER_AGGREGATE mapping, where each mapping entry pairs an aggregate concept with one or more associated "other" concepts.
2. Build helper structures: a list of aggregate parents, a list of 'other' concept targets, and a dictionary mapping each aggregate to its associated other items for O(1) lookup.
3. For each aggregate concept key:
   • Navigate the calculation linkbase to enumerate summation networks where the aggregate concept appears as a calculated total, and collect the set of member target concepts used in each network role.
   • Compute the set of configured other concepts related to that aggregate and intersect it with the network members.
4. If the intersection is non-empty for a given network role, report the network (role description), the aggregate concept, and the offending other concept(s) as an error.

Notes and implementation choices:

• The mapping $OTHER_AGGREGATE is project-level metadata that avoids expensive ad-hoc taxonomy traversal at runtime and focuses checks on known mappings.
• The rule restricts checks to networks where the aggregate concept is the calculated total to avoid false positives in unrelated networks.
• If either the aggregate or the other concept facts are absent in a network, that network is skipped (no error reported).

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