Rule ID: DQC.US.0238.10937
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.0238 is to ensure that when a filer uses ScheduleOfSegmentReportingInformationBySegmentTextBlock, the filing also contains facts tagged with StatementBusinessSegmentsAxis. According to FASB taxonomy implementation guidance, segment reporting disclosures require that individual segment data be identified using the StatementBusinessSegmentsAxis, even when the entity has only a single reportable segment. Using the text block without the axis means no machine-readable segment identification is present in the filing.

Conditions:

Assertion 10937 fires when all of the following are true:

1. The filing contains a fact tagged with ScheduleOfSegmentReportingInformationBySegmentTextBlock.
2. No facts in the filing are tagged with any member on StatementBusinessSegmentsAxis.

The ScheduleOfSegmentReportingInformationBySegmentTextBlock element signals that a filer is disclosing segment information in the notes. Without corresponding use of StatementBusinessSegmentsAxis, the segment data cannot be identified or extracted by automated data consumers. This is particularly important for multi-segment filers, but also applies to single-segment filers — the FASB taxonomy implementation guide specifies that even a single reportable segment should be identified with a member (using an extension member such as singleReportingSegmentMember if there is no specific segment name). This rule ensures the text block disclosure is accompanied by machine-readable segment identification.

The filer has used the table text block ScheduleOfSegmentReportingInformationBySegmentTextBlock in the filing, but has not reported any facts with the StatementBusinessSegmentsAxis. A segment member is required to be reported with the StatementBusinessSegmentsAxis even if there is only one reportable segment. (See FASB Taxonomy Implementation guide at https://www.fasb.org/projects/fasb-taxonomies/resources/taxonomy-implementation-guides.) The filer should report facts with the StatementBusinessSegmentsAxis if using the ScheduleOfSegmentReportingInformationBySegmentTextBlock to ensure that the segment information is properly tagged and can be identified by data users. If there is a single segment with no name then use the extension member singleReportingSegmentMember in the StatementBusinessSegmentsAxis.

Rule Element Id: 10937
Rule version: 29.0.0RC1

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

Assertion 10937 checks for the existence of any fact tagged with ScheduleOfSegmentReportingInformationBySegmentTextBlock. If that text block exists, the rule then checks whether any facts in the filing are dimensioned with StatementBusinessSegmentsAxis. If the text block is present and no StatementBusinessSegmentsAxis facts are found, the assertion fires.

Filers should:

• Tag segment financial data using StatementBusinessSegmentsAxis with a member for each reportable segment.
• If there is only one reportable segment, create an extension member (e.g., singleReportingSegmentMember) and use it on StatementBusinessSegmentsAxis.
• Refer to the FASB Taxonomy Implementation Guide for segment reporting tagging guidance.

The rule exists in the 2026 US GAAP taxonomy version.

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