Rule ID: DQC_0148
Status: Final
Release date: July 6, 2023
Effective date: September 1, 2023
This rule checks if OCI items have been included in the calculation of net income. The rule identifies the components of Net Income by reviewing the calculation descendants of either NetIncomeLoss, ProfitLoss, NetIncomeLossAvailableToCommonStockholdersBasic or NetIncomeLossAvailableToCommonStockholdersDiluted and determining that none of these descendants are an OCI item. OCI items are determined by taking the elements in the calculation extended link roles of the US GAAP taxonomy for other comprehensive income.
The rule also identifies where income items are included in the calculation of OCI.
The rule is intended to ensure that filers do not use OCI elements as a component of net income and vice versa. This helps to prevent filers from selecting an incorrect element.
The company has reported the concept us-gaap:OtherComprehensiveIncomeLossAvailableForSaleSecuritiesTax as a descendant of Income Loss in the calculation linkbase of the filing. This element is an OCI item and should not be included as a component of Net Income Loss.
Rule Element ID: 9872
Rule version: 20.0.0
The company has reported the concept us-gaap:IncomeTaxExpenseBenefit as a descendant of Other Comprehensive Income in the calculation linkbase of the filing. This element is a Net Income item and should not be included as a component of Other Comprehensive Income.
Rule Element ID:10073
Rule version: 21.0.1
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 ${parameter} to indicate that insertion of a parameter's value is to occur.
The company has reported the concept {$invalidConcept} as a descendant of Income Losss in the calculation linkbase of the filing. This element is an OCI item and should not be included as a component of Net Income Loss.
Rule Element ID: {$ruleId}
Rule version: {$ruleVersion}
The company has reported the concept {$invalidConcept} as a descendant of Other Comprehensive Income in the calculation linkbase of the filing. This element is a Net Income item and should not be included as a component of Other Comprehensive Income.
Rule Element Id:{$ruleId}
Rule version: {$ruleVersion}
The rule element id is used to identify unique elements or combinations of elements tested in the rule.
| Rule Element ID | Elements |
|---|---|
| DQC.US.0148.9872 | Varied |
| DQC.US.0148.10073 | Varied |
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