Rule ID: DQC.US.0236.10933
Public Exposure May 6 - June 20, 2026 - provide comment at https://xbrl.us/public-review
Effective date: TBD

Purpose:

The purpose of Rule DQC.US.0236 is to ensure that when a filer reports facts using the domestic tax jurisdiction member (derived from TaxJurisdictionOfDomicileExtensibleEnumeration) on IncomeTaxAuthorityAxis, they also report corresponding fact values for the same line item with at least one other (non-domestic) tax jurisdiction member. Reporting only a domestic jurisdiction member without any foreign or other jurisdiction members suggests the axis is being used as a label rather than as a disaggregation mechanism, which defeats the purpose of using a tax jurisdiction axis.

Conditions:

Assertion 10933 fires when all of the following are true:

1. The filing contains a value for TaxJurisdictionOfDomicileExtensibleEnumeration identifying the domestic tax jurisdiction member.
2. One or more facts are reported for a line item using that domestic jurisdiction member on IncomeTaxAuthorityAxis.
3. No facts exist for that same line item with any other (non-domestic) IncomeTaxAuthorityAxis member.

When preparers use IncomeTaxAuthorityAxis with only a domestic jurisdiction member, the disaggregation provides no analytical value — the data consumer cannot distinguish domestic from foreign components. The axis is designed to support multi-jurisdiction breakdowns. If the line item truly applies only to the domestic jurisdiction, the axis and member should be removed entirely so the fact is reported without dimensional qualification. This rule ensures that jurisdictional breakdowns are only present when they provide meaningful disaggregation.

The filer has reported a fact value for IncomeTaxExpenseBenefit with the domestic tax jurisdiction of DomesticCountryMember with fact values of 5000000. This line item should also have a fact value reported with a tax jurisdiction other than the domestic jurisdiction to reflect the breakdown of the item over multiple tax jurisdictions. If this line item does not apply to other jurisdictions, the axis and member should be removed from the fact values for this line item.

Rule Element Id: 10933
Rule version: 29.0.0RC1

The rule element ID is used to identify unique elements or combinations of elements tested in the rule.

Assertion 10933 retrieves the domestic jurisdiction member from TaxJurisdictionOfDomicileExtensibleEnumeration. It then identifies all facts for any line item that carry this domestic member on IncomeTaxAuthorityAxis. For each such line item, the rule checks whether any facts exist for that line item with a different (non-domestic) IncomeTaxAuthorityAxis member. If no such facts exist, the assertion fires.

Filers should either:

• Add facts for the same line item with foreign or other jurisdiction members to complete the disaggregation, or
• Remove the IncomeTaxAuthorityAxis entirely from those facts if the line item is not disaggregated by jurisdiction.

The rule exists in the 2026 US GAAP taxonomy version.

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