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Rule ID: DQC_0081
Status: Final
Release date: July 15, 2019
Effective date: September 30, 2019
The purpose of this rule is to identify incorrect calculation relationships defined in the filer taxonomy. These relationships are an indicator that the filer has selected an incorrect element.
The rule works by looking at the calculation relationships defined in the filers extension taxonomy and compares that to the U.S. GAAP taxonomies to identify contradictions. These contradictions can be of two separate types.
In many cases these changes can be appropriate because of the nature of the parent and child elements and the flexible nature of certain captions as catch all concepts. Examples of this include elements like Other Assets. In addition, the materiality of an element can dictate that a separate line item is created for it. In a number of cases the taxonomy is also ambiguous. In one location an element is a sibling to an element, but in another location in the taxonomy it is a child of that sibling. All of these conditions potentially can produce a false positive. To eliminate this, the rule identifies exceptions to avoid reporting a false positive. These exceptions are broken into the following categories:
Elements excluded from the rule Referred to as "elements_excluded_from_rule". This is a list of elements (focus element) that can have their siblings appear as children or their children appear as siblings. This does not mean the inconsistency is appropriate, but just that it will not be reported as an error. This includes elements like OperatingCostsAndExpenses which do not have a distinct categorization defined in GAAP or elements like GainLossOnSaleOfStockInSubsidiaryOrEquityMethodInvestee which could appear in a number of places in the financial statements. This list excludes the focus element.
Child elements promotable to sibling of parent element and vice versa Referred to as "child_elements_promotable_to_sibling_of_parent_element". This identifies a list of child elements that can be promoted in the company's filing to be a sibling of their parent. In addition these same elements can be moved to children of their siblings as defined in the US GAAP taxonomy. This list excludes the child element of a calculation relationship.
Parent elements with children promotable to sibling Referred to as "parent_elements_with_children_promotable_to_sibling". This is a list with two components. The first component is the focus element. Any of the focus elements children in the US GAAP taxonomy can be promoted to be a sibling of the focus element in the company's extension taxonomy. The second component is a list of elements that are children of the focus element in the US GAAP taxonomy that can never be promoted to a sibling of the focus element.
Sibling elements with siblings demotable to descendant Referred to as "sibling_elements_with_siblings_demotable_to_descendant": This is a list with two components. The first component is the focus element. Any of the focus elements siblings in the US GAAP taxonomy can be demoted to a child or descendant of the focus element in the company's extension taxonomy. The second component is a list of elements that are siblings of the focus element that can never be demoted.
Siblings demotable to child Referred to as "siblings_demotable_to_child": This is a list with two components. The first component is the focus element. The second element is defined as a sibling of the focus element in the US GAAP taxonomy. This list indicates that the second element can be represented as a child of the focus element in the company's filing. In addition, any descendents of the second element can also be defined as a child of the focus element in the company's filing. In the US GAAP taxonomy DerivativeAssets is a sibling of Investments. This list represents that DerivativeAssets can also be represented as a child of Investments. It also means that any descendants of DerivativeAssets can also legitimately appear as a descendant of Investments in the companies filing.
Child elements promotable to sibling Referred to as "child_elements_promotable_to_sibling": This is a list with two components. The first component is the parent element and the second element is the child element in the US GAAP taxonomy that can be promoted to a sibling of the parent. i.e. GainLossOnDispositionOfAssets can be promoted to a sibling of OperatingExpenses. In addition, any descendents of the second element can also be defined as a sibling of the parent element in the company's filing.
The first rule identifies those elements with inappropriate children. The rule performs the following steps to achieve this:
The second rule identifies those elements with inappropriate siblings. The rule performs the following steps to achieve this:
The rule identifies where filers have used inappropriate elements to define line item classifications on the face of the financial statements. In many cases companies will use elements that represent the aggregate amount of a financial line item, but the filing represents a portion of that total. This rule detects these cases. In addition filers include values as a subtotal but do not change the parent element to represent the more inclusive aggregation.
An example of the rule messages are shown below.
The line item concept us-gaap:CostOfRevenue with a value of 2,765,746 is represented as a child of us-gaap:OperatingExpenses with a value of 35,240,113 in the companies extension taxonomy role 00200 - Statement - CONSOLIDATED STATEMENTS OF OPERATIONS. The element us-gaap:CostOfRevenue however, is not represented as a component of us-gaap:OperatingExpenses in the US-GAAP taxonomies. The US-GAAP taxonomies include us-gaap:CostOfRevenue as a sibling element (or child of that sibling) relative to us-gaap:OperatingExpenses. Please review the element selection to determine that an appropriate element has been used for the parent element us-gaap:OperatingExpenses and the child element us-gaap:CostOfRevenue.
The properties of this us-gaap:CostOfRevenue fact are:
Period: 2018-01-01 to 2018-12-31
Dimensions:
Unit: USD
Rule Element ID: 9277
Rule version: 9.0.0
The line item concept us-gaap:OtherLiabilitiesCurrent with a value of 2,200,000 and a calculation parent of us-gaap:Liabilities is represented as a sibling of us-gaap:LiabilitiesCurrent with a value of 314,519,000 in the extension taxonomy role 00100 - Statement - CONSOLIDATED BALANCE SHEETS, but us-gaap:OtherLiabilitiesCurrent is represented as a descendent of us-gaap:LiabilitiesCurrent in the us-gaap taxonomies. Please review the element selection to determine that an appropriate element has been used for these two line item concepts.
The properties of this us-gaap:OtherLiabilitiesCurrent fact are:
Period: 2018-12-31
Dimensions:
Unit: CNY
Rule Element ID: 9278
Rule version: 9.0.0
The Global Rule Logic 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 {$parameter} to indicate that insertion of a parameter's value is to occur.
The line item concept {$inappropriate_child.concept.name} with a value of {$inappropriate_child} is represented as a child of {$extCalcSourceName} with a value of {$source_value} in the companies extension taxonomy role {$extCalcNetwork}. The element {$inappropriate_child.concept.name} however, is not represented as a component of {$extCalcSourceName} in the US-GAAP taxonomies. The US-GAAP taxonomies include {$inappropriate_child.concept.name} as a sibling element (or child of that sibling) relative to {$extCalcSourceName}. Please review the element selection to determine that an appropriate element has been used for the parent element {$extCalcSourceName} and the child element {$inappropriate_child.concept.name}.
The properties of this {$inappropriate_child.concept.name} fact are:
Period: {$inappropriate_child.period}
Dimensions: {$inappropriate_child.dimensions.join(', ','=')}
Unit: {$inappropriate_child.unit}\n
Rule Element ID: {$rule_id}
Rule version: {$ruleVersion}
The line item concept {$inappropriate_sibling.concept.name} with a value of {$inappropriate_sibling} and a calculation parent of {$extCalcSourceName} is represented as a sibling of {$value-con} with a value of {$source_value} in the extension taxonomy role {$extCalcNetwork}, but {$inappropriate_sibling.concept.name} is represented as a descendent of {$value-con} in the us-gaap taxonomies. Please review the element selection to determine that an appropriate element has been used for these two line item concepts.
The properties of this {$inappropriate_sibling.concept.name} fact are:
Period: {$inappropriate_sibling.period}
Dimensions: {$inappropriate_sibling.dimensions.join(', ','=')}
Unit: {$inappropriate_sibling.unit}\n
Rule Element ID: {$rule_id}
Rule version: {$ruleVersion}
The rule element ID is used to identify unique elements or combinations of elements tested in the rule.
Rule Element ID | Element |
---|---|
DQC.US.0081.9277 | All sibling elements in the US GAAP calculation linkbase |
DQC.US.0081.9278 | All child elements in the US GAAP calculation linkbase |
1: Presentation style of rule messages may differ among software implementations of the rules.
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