Rule ID: DQC.US.0237.10934, DQC.US.0237.10935, DQC.US.0237.10936
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.0237 is to ensure that when a filer uses the location balance axes (StatementOfFinancialPositionLocationBalanceAxis, StatementOfIncomeLocationBalanceAxis, or OtherComprehensiveIncomeBalanceAxis), the members used on those axes correspond to monetary concepts that actually appear in the face financial statements. These axes are intended to identify the location of a disaggregated amount within the face financials. If the member value does not appear as a monetary concept in the face statements, the axis is being used inconsistently with its intended purpose.

Conditions:

Each of the three assertions fires when the following are true:

• 10934: Facts in the filing use StatementOfFinancialPositionLocationBalanceAxis with a member, but that member's local name does not correspond to any monetary concept present in the face balance sheet statement networks.
• 10935: Facts in the filing use StatementOfIncomeLocationBalanceAxis with a member, but that member's local name does not correspond to any monetary concept present in the face income statement networks.
• 10936: Facts in the filing use OtherComprehensiveIncomeBalanceAxis with a member, but that member's local name does not correspond to any monetary concept present in the face other comprehensive income statement networks.

The rule only applies to filings that contain financial statement presentation networks (identified by role descriptions containing '- Statement '). If no such networks exist, the rule is skipped.

The location balance axes allow preparers to indicate where in the face financial statements a disclosed amount is classified. For example, a disclosure in the notes can reference a balance sheet line item by tagging it with StatementOfFinancialPositionLocationBalanceAxis and using the relevant balance sheet concept as the member. If the member used is not actually a monetary concept in the face financial statements, a data consumer cannot trace the disclosed amount back to its presentation location. This rule catches cases where an incorrect or non-existent concept name has been used as a member on these location axes.

The filer has used the StatementOfFinancialPositionLocationBalanceAxis with a value of LongTermDebtNoncurrent in the filing. This member is used to identify the location of the line item in the balance sheet. However, the concept LongTermDebtNoncurrent does not appear in the face financial statements.

Rule Element Id: 10934
Rule version: 29.0.0RC1

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

All three assertions (10934–10936) follow the same pattern:

1. All presentation networks for the filing are identified.
2. Networks whose role description contains '- Statement ' are treated as face financial statement networks.
3. From those networks, all monetary concepts are extracted by name.
4. All facts using the relevant location axis are retrieved and their member names collected.
5. For each member, the rule checks whether that member's local name appears in the set of monetary concepts from the face statements. If it does not, the assertion fires.

Filers should ensure that the member values on these axes correspond precisely to monetary line-item concepts that appear in the respective face financial statement. If no such correspondence exists, the axis and member should be removed.

The rule exists in the 2026 US GAAP taxonomy version.

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