##Rule Function The US GAAP Taxonomy is designed so that the majority of elements have a positive value. This rule tests whether the values for a given list of elements are negative. The rule does not test elements when a specified member is present which would allow the value to be negative.
This rule was approved by the Committee on November 18, 2015 - below are additions to the initial release on which the Committee is requesting comment.
See file DQC_0015 List of Elements V2 which provides a list of additional elements that should not be negative. The rule tests whether these elements have a negative value in an XBRL document. The elements are listed in order of most commonly occurring errors.