Rule ID: DQC_0044
Status: Final
Release date: October 4, 2017
Effective date: June 1, 2018

Accrual-based concepts used on the income statement or the statement of stockholders' equity should not be included in the investing and financing sections of the cash flow statement of a company's XBRL filing.

This rule tests whether a presentation child element of IncomeStatementAbstract and StatementOfStockholdersEquityAbstract from the US-GAAP taxonomy is used as a child of any of the following elements in the company's calculation linkbase:

1. NetCashProvidedByUsedInInvestingActivities
2. NetCashProvidedByUsedInFinancingActivities
3. NetCashProvidedByUsedInInvestingActivitiesContinuingOperations
4. NetCashProvidedByUsedInFinancingActivitiesContinuingOperations

This rule identifies whether accrual based elements that are intended to be used on the income statement or the statement of stockholder's equity have been used inappropriately on the cash flow statement.

The concept Licenses Revenue, with a value of -360,000, is an accrual-based item in the US GAAP taxonomy that is included in the sum of Net Cash Provided by (Used in) Investing Activities in the cash flows of the extension taxonomy.

Accrual-based concepts should not be included in the investing section of the cash flows statement of the extension taxonomy. Replace Licenses Revenue with an appropriate US GAAP taxonomy cash flows item, if available or, if not, consider extending a concept.

The properties of this us-gaap:LicensesRevenue fact are:
Period: 2016-04-01 to 2016-09-30
Dimensions: none
Unit: USD
Rule version: 5.0

The Global Rule Logic document document contains general guidelines for implementation of rules.

The rule message template contains text and parametric reference to arguments of the rule operation, using the syntax ${parameter} to indicate that insertion of a parameter's value is to occur.

Template for children of NetCashProvidedByUsedInInvestingActivities

The concept ${fact1.label} with a value of ${fact1.value} is an accrual-based item in the US GAAP taxonomy that is included in the sum of ${NetCashProvidedByUsedInInvestingActivities.label} in the cash flows of the extension taxonomy.

Accrual-based concepts should not be included in the investing section of the cash flows statement of the extension taxonomy. Replace ${fact1.label} with an appropriate US GAAP taxonomy cash flows item, if available or, if not, consider extending a concept.

The properties of this ${fact1.name} fact are:
Period: ${fact1.period}
Dimensions: ${fact1.dimensions}
Unit: ${fact1.unit}
Rule version: ${ruleVersion}

Template for children of NetCashProvidedByUsedInFinancingActivities

The concept ${fact1.label} with a value of ${fact1.value} is an accrual-based item in the US GAAP taxonomy that is included in the sum of ${NetCashProvidedByUsedInFinancingActivities.label} in the cash flows of the extension taxonomy.

Accrual-based concepts should not be included in the financing section of the cash flows statement of the extension taxonomy. Replace ${fact1.label} with an appropriate US GAAP taxonomy cash flows item, if available or, if not, consider extending a concept.

The properties of this ${fact1.name} fact are:
Period: ${fact1.period}
Dimensions: ${fact1.dimensions}
Unit: ${fact1.unit}
Rule version: ${ruleVersion}

Template for children of NetCashProvidedByUsedInInvestingActivitiesContinuingOperations

The concept ${fact1.label} with a value of ${fact1.value} is an accrual-based item in the US GAAP taxonomy that is included in the sum of ${NetCashProvidedByUsedInInvestingActivitiesContinuingOperations.label} in the cash flows of the extension taxonomy.

Accrual-based concepts should not be included in the investing section of the cash flows statement of the extension taxonomy. Replace ${fact1.label} with an appropriate US GAAP taxonomy cash flows item, if available or, if not, consider extending a concept.

The properties of this ${fact1.name} fact are:
Period: ${fact1.period}
Dimensions: ${fact1.dimensions}
Unit: ${fact1.unit}
Rule version: ${ruleVersion}

Template for children of NetCashProvidedByUsedInFinancingActivitiesContinuingOperations

The concept ${fact1.label} with a value of ${fact1.value} is an accrual-based item in the US GAAP taxonomy that is included in the sum of ${NetCashProvidedByUsedInFinancingActivitiesContinuingOperations.label} in the cash flows of the extension taxonomy.

Accrual-based concepts should not be included in the financing section of the cash flows statement of the extension taxonomy. Replace ${fact1.label} with an appropriate US GAAP taxonomy cash flows item, if available or, if not, consider extending a concept.

The properties of this ${fact1.name} fact are:
Period: ${fact1.period}
Dimensions: ${fact1.dimensions}
Unit: ${fact1.unit}
Rule version: ${ruleVersion}

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

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