Rule ID: DQC.US.0250.10962
Status: Public Review
Public Review: August 15 - September 30, 2026

Purpose:

The purpose of Rule DQC.US.0250 is to ensure that XBRL members are not used across dimensions that belong to different semantic classes. Each dimension in the taxonomy serves a specific purpose (e.g., geography, financial instrument, business segment). When a member is used on dimensions from incompatible classes, it creates ambiguity about what the member represents and can lead to misinterpretation of the reported data.

Conditions:

Assertion 10962 fires when:

1. A member appears in the taxonomy across dimensions that belong to different classes as defined in the dimension class dictionary.
2. The filing uses that member on dimensions from incompatible classes.

The rule defines the following dimension classes and their associated axes:

XBRL dimensions are organized into semantic classes that define the type of disaggregation they provide. For example, geographic dimensions break down data by location, while financial instrument dimensions break down data by type of financial instrument. When a member (e.g., a specific entity name or country code) is used across dimensions from different classes, it creates confusion about what the member represents in each context.

For instance, a member representing a country should only be used on geography-related axes, not on financial instrument axes. Similarly, a member representing a financial instrument type should not be used on a geographic axis. This rule ensures that members are used consistently within their appropriate semantic class.

The filer has reported a member UnitedStatesMember that is used across different incompatible dimensions. The incompatible dimensions this member is used on are Geography, FinancialInstrument. Members should be used on dimensions of the same type. Please ensure that the class of the dimensions are the same if a member is used across different dimensions.

Rule Element Id: 10962
Rule version: 29.0.0RC1

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

Assertion 10962 performs the following analysis:

1. Build member-class mapping: For each class in the dimension class dictionary, the rule navigates the taxonomy to retrieve all members that are descendants of the axes in that class.

2. Map members to classes: For each member found, the rule identifies all classes in which that member appears.

3. Identify conflicts: The rule filters to find members that appear in more than one class, indicating a cross-class usage conflict.

4. Report errors: For each conflicting member, the rule reports which incompatible classes the member is used across.

The rule operates at the taxonomy level (examining all defined members, not just those used in the filing) to catch potential conflicts that could arise from improper member usage. This approach ensures that even if a member is not currently used in a filing, the conflict is identified at the taxonomy validation stage.

Filers should:

• Ensure members are only used on dimensions within the same semantic class.
• If a member needs to be used for a different purpose, create a separate extension member with a distinct name.
• Review the dimension class assignments when creating extension members to avoid conflicts with existing members in other classes.

The rule exists in the 2026 US GAAP taxonomy version.

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