Aggregate and ‘Other’ Concepts Appearing as Siblings in Calculation Networks

Rule ID: DQC_0231 for US GAAP - this public exposure version was available for comment until January 22, 2026.
View: as part of public exposure version v29 || Return to current approved version.

View: as part of public exposure version v29 || Return to current approved version.

The national consortium for
the business reporting standard

XBRL US is a not-for-profit organization supporting the implementation of digital reporting standards for business and government through the development of taxonomies for use by U.S. public and private sectors, with a goal of interoperability between sectors, and by promoting XBRL adoption through marketplace collaboration.

Aggregate and ‘Other’ Concepts Appearing as Siblings in Calculation Networks

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