Rule ID: DQC.US.0242.10943
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.0242 is to identify cases where filers use generic finite-lived intangible asset elements (FiniteLivedIntangibleAssetsGross, FiniteLivedIntangibleAssetsAccumulatedAmortization, or FiniteLivedIntangibleAssetsNet) in combination with a member on FiniteLivedIntangibleAssetsByMajorClassAxis, where the label applied to that concept indicates the amounts relate to software to be sold, leased, or marketed. In these cases, the filer should instead use the dedicated concept CapitalizedComputerSoftwareGross (or its accumulated amortization and net counterparts), which exists precisely for this purpose.

Conditions:

Assertion 10943 fires when all of the following are true:

1. A fact is tagged with one of the following concepts: FiniteLivedIntangibleAssetsGross, FiniteLivedIntangibleAssetsAccumulatedAmortization, or FiniteLivedIntangibleAssetsNet.
2. That fact carries any member on FiniteLivedIntangibleAssetsByMajorClassAxis.
3. The label of the tagged concept contains any of the following phrases: "to be sold", "to be leased", or "marketed".

The US GAAP taxonomy provides dedicated line-item elements for costs of software to be sold, leased, or marketed:

• CapitalizedComputerSoftwareGross
• CapitalizedComputerSoftwareAccumulatedAmortization
• CapitalizedComputerSoftwareNet

These elements have documentation labels that already specify the software-to-be-sold nature of the costs, so no further axis disaggregation is needed. When filers instead use the generic FiniteLivedIntangibleAssetsGross (or related) concepts with a software member on FiniteLivedIntangibleAssetsByMajorClassAxis and apply labels indicating the costs are for software to be sold or marketed, they are creating a semantic duplicate that is inconsistent with FASB taxonomy guidance (FAQ Example 6). This makes the data harder to consume and aggregate because the capitalized software amounts are buried within the generic intangible asset structure rather than being expressed with the dedicated elements that data users rely on.

This rule is a companion to DQC_0239, which flags the reverse situation: using the dedicated capitalized software elements with FiniteLivedIntangibleAssetsByMajorClassAxis.

The filer has reported a fact with the FiniteLivedIntangibleAssetsByMajorClassAxis that is tagged with the concept FiniteLivedIntangibleAssetsGross with a value of 18000000 that has a label that indicates it is for software to be sold, leased, or marketed. The element CapitalizedComputerSoftwareGross should be used for capitalized costs for software to be sold, leased, or marketed instead of elements tagged with FiniteLivedIntangibleAssetsGross. The filer should use the element CapitalizedComputerSoftwareGross for any facts tagged with FiniteLivedIntangibleAssetsGross that are for software to be sold, leased, or marketed.

Rule Element Id: 10943
Rule version: 29.0.0RC1

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

Assertion 10943 retrieves all facts tagged with FiniteLivedIntangibleAssetsGross, FiniteLivedIntangibleAssetsAccumulatedAmortization, or FiniteLivedIntangibleAssetsNet that carry any member on FiniteLivedIntangibleAssetsByMajorClassAxis. For each such fact, the rule inspects the label of the tagged concept. If the label contains "to be sold", "to be leased", or "marketed", the assertion fires.

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

• Dedicated line-item elements (CapitalizedComputerSoftwareGross, CapitalizedComputerSoftwareAccumulatedAmortization, CapitalizedComputerSoftwareNet) should be used for software costs to be sold, leased, or marketed.
• These dedicated elements do not require a software member on FiniteLivedIntangibleAssetsByMajorClassAxis because the element name and documentation already convey the software-to-be-sold classification.
• The generic FiniteLivedIntangibleAssetsGross and related elements with a software member are appropriate for software that is for internal use, purchased software, or software still in development — not software to be sold or marketed.

Filers should replace the flagged generic intangible asset concept (and its axis/member) with the corresponding dedicated capitalized software concept, reported at the default (non-dimensioned) level or with appropriate disaggregation that does not include FiniteLivedIntangibleAssetsByMajorClassAxis.

The rule exists in the 2026 US GAAP taxonomy version.

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