Rule ID: DQC.US.0249.10961
Status: Public Review
Public Review: August 15 - September 30, 2026

Purpose:

The purpose of Rule DQC.US.0249 is to ensure that when a filer uses an extensible enumeration axis with only a single member to disaggregate a line item, the filer also reports the aggregate value for that line item without the axis. When only one member is present on an axis, it represents the total, and the axis provides no meaningful disaggregation. The filer should either use the corresponding extensible enumeration element to report the member value, or report the aggregate without the axis.

Conditions:

Assertion 10961 fires when all of the following are true:

1. The filing contains a cube that uses one of the monitored extensible enumeration axes.
2. The domain for that axis in the cube has only one descendant (one member).
3. Only one fact exists using that axis for a given primary concept.
4. No aggregate value exists for that same primary concept without the axis.

The monitored axes and their corresponding extensible enumeration elements are:

Extensible enumeration axes are designed to disaggregate line items by multiple categories. When only a single member is used on such an axis, the fact represents the total for that line item. Reporting the total with a single-member axis is redundant and may confuse data consumers who expect the axis to provide meaningful breakdowns. The correct approach is to either:

1. Use the corresponding extensible enumeration element (e.g., ChangeInAccountingPrincipleTypeExtensibleList) to report the member value, with the aggregate value reported without the axis, or
2. If no disaggregation is needed, simply report the aggregate value without the axis.

This rule ensures that extensible enumeration axes are used for their intended purpose — providing multi-member disaggregation — rather than as labels on aggregate values.

The filing has reported a value for the element AdjustmentsForChangeInAccountingPrincipleLineItems with a value of 5000000 using the axis AdjustmentsForChangeInAccountingPrincipleAxis in the role [Statement - Income Statement] on the table AdjustmentsForChangeInAccountingPrincipleTable. However, the only member used to disaggregate the total for AdjustmentsForChangeInAccountingPrincipleLineItems was the member AdoptionOfNewAccountingPronouncementsMember. If only one member is used on this axis then the filer should either:

1. Retag the filing using the element ChangeInAccountingPrincipleTypeExtensibleList with a value of AdoptionOfNewAccountingPronouncementsMember. The member AdoptionOfNewAccountingPronouncementsMember should be removed from the value as it represents the aggregate value of AdjustmentsForChangeInAccountingPrincipleLineItems.

2. Tag the aggregate value of AdjustmentsForChangeInAccountingPrincipleLineItems with a value of 5000000 without the AdjustmentsForChangeInAccountingPrincipleAxis axis. This rule will not generate an error if the aggregate value of AdjustmentsForChangeInAccountingPrincipleLineItems is reported.

The properties of this AdjustmentsForChangeInAccountingPrincipleLineItems fact are:
Period: 2025-12-31
Dimensions: AdjustmentsForChangeInAccountingPrincipleAxis=AdoptionOfNewAccountingPronouncementsMember
Unit: USD

Rule Element Id: 10961
Rule version: 29.0.0RC1

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

Assertion 10961 iterates over all cubes in the filing taxonomy. For each cube, the rule checks whether any of the monitored extensible enumeration axes are present in the cube's dimensions. When a monitored axis is found:

1. The rule navigates the taxonomy to determine the domain descendants for that axis in the cube's DRS role.
2. If the domain has exactly one descendant (single member), the rule retrieves all facts using that axis in the cube.
3. If exactly one fact exists for a primary concept with that axis, the rule checks whether the same concept also exists without the axis (i.e., an aggregate value).
4. If no aggregate value exists, the assertion fires.

The rule dynamically constructs the message to include:

• The concept name and value
• The axis and member used
• The DRS role and table
• The corresponding extensible enumeration element for retagging
• Full fact properties (period, dimensions, unit)

Filers should either:

• Report the aggregate value without the axis, or
• Use the extensible enumeration element to capture the member value and remove the axis from the line item fact.

The rule exists in the 2026 US GAAP taxonomy version.

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