Rule ID: DQC.US.0239.10938
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.0239 is to ensure that filers do not tag the capitalized software-to-be-sold line-item concepts (CapitalizedComputerSoftwareGross, CapitalizedComputerSoftwareAccumulatedAmortization, CapitalizedComputerSoftwareNet) with FiniteLivedIntangibleAssetsByMajorClassAxis. Per FASB taxonomy guidance, these line-item elements already communicate in their documentation label that the costs relate to software to be sold, leased, or marketed — no additional software member element disaggregation via FiniteLivedIntangibleAssetsByMajorClassAxis is appropriate for these specific concepts.

Conditions:

Assertion 10938 fires when:

• A fact is tagged with any of the following concepts: CapitalizedComputerSoftwareGross, CapitalizedComputerSoftwareAccumulatedAmortization, or CapitalizedComputerSoftwareNet; and
• That fact carries any member on FiniteLivedIntangibleAssetsByMajorClassAxis.

The US GAAP taxonomy provides dedicated line-item elements for software costs to be sold, leased, or marketed. The documentation labels for these elements already specify their software nature, so applying FiniteLivedIntangibleAssetsByMajorClassAxis (which uses software member elements to indicate that an asset is software) creates redundancy and potential ambiguity. According to FASB taxonomy implementation guidance (FAQ Example 6), software member elements are not used with capitalized costs for software to be sold, leased, or marketed line-item elements when there is no further disaggregation, because the concept itself already embeds that classification. Using the axis incorrectly can confuse data consumers and result in double-counting or misclassification in aggregated data sets.

The concept CapitalizedComputerSoftwareGross is tagged with the FiniteLivedIntangibleAssetsByMajorClassAxis with a value of 12000000. This axis should not be used for facts tagged with CapitalizedComputerSoftwareGross, CapitalizedComputerSoftwareAccumulatedAmortization, or CapitalizedComputerSoftwareNet. The line-item elements for capitalized costs for software to be sold, leased, or marketed already specify in their documentation label that they are for software and do not require further disaggregation by a software member element.

Concept: CapitalizedComputerSoftwareGross
Value: 12000000
Period: 2025-12-31
Dimensions: FiniteLivedIntangibleAssetsByMajorClassAxis=ComputerSoftwareIntangibleAssetMember

Rule Element Id: 10938
Rule version: 29.0.0RC1

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

Assertion 10938 retrieves any fact for the three monitored capitalized software concepts that carries any member on FiniteLivedIntangibleAssetsByMajorClassAxis. If such a fact is found, the assertion evaluates as true (error).

Per FASB guidance (https://xbrl.fasb.org/resources/taxonomyfaq.pdf, Example 6):

• Line-item elements communicate whether capitalized costs are for software to be sold/marketed or for internal use.
• Software member elements are used when tagging finite-lived intangible assets or PPE elements to indicate the asset is software.
• Software member elements are not applied to the dedicated capitalized software line-item elements when there is no further disaggregation needed.

Filers should remove FiniteLivedIntangibleAssetsByMajorClassAxis from facts tagged with these three dedicated software concepts.

The rule exists in the 2026 US GAAP taxonomy version.

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