Update v20 for Public Exposure (#694)

* Updated V20 rules

* Updated rule 144 and 143

* Update requirements.txt

- remove openpyxl to use Arelle requirement, which is pegged at 2.*

* Updated Non Neg for DQC Changes

Reflects changes provided for Sonny based on negative interest rates being reported by banks.

* Updated Non Neg for DQC Changes

Reflects changes provided for Sonny based on negative interest rates being reported by banks.

* updated rule 108 to take dimensions into account

* updated rule 108 to take dimensions into account

* Updated rule 131 to have a tolerance for decimal places

* Updated rule 131 to have a tolerance for decimal places

* Updated version 19 release and resources

* Updated all us-gaap resource  files to V19 from V18.

* Updated V19

* Update for v18 approved

- Updated Tolerance factor for period comparison
- Updated Non Neg for DQC Changes - negative interest rates reported by banks
- Updated rule 108 to take dimensions into account
- Updated rule 131 to have a tolerance for decimal places

* Update .travis.yml for v18 approved

- add tests for dqc_0131

* Update test cases for change in tolerance

- dqc_0084 and dqc_0093

* Update .travis.yml for changes

* Update v19 rulesets and resources

* Update requirements.txt

- remove openpyxl to use Arelle requirement, which is pegged at 2.*

* Update for v18 approved

- Updated Tolerance factor for period comparison
- Updated Non Neg for DQC Changes - negative interest rates reported by banks
- Updated rule 108 to take dimensions into account
- Updated rule 131 to have a tolerance for decimal places

* Update .travis.yml for v18 approved

- add tests for dqc_0131

* Update test cases for change in tolerance

- dqc_0084 and dqc_0093

* Update .travis.yml for changes

* Update v19 rulesets and resources

* Update rulesetMap.json

* Updated Ruleset for iteration issue.

* Updated Ruleset for iteration issue.

* Update DQC_0081.xule

* Updated version number

* Updated V19 for iteration fix

* Update .travis.yml

* Update v19 for public review (#663)

* Updated Ruleset for iteration issue.

* Update DQC_0081.xule

* Updated version number

* Updated V19 for iteration fix

* Update .travis.yml

Co-authored-by: Campbell

* Update ruleset .zip files

- v19.0.0RC4 from campbellpryde-xule.dqc

* Update ruleset .zip files

- v19.0.0RC4 from campbellpryde-xule.dqc

* Updated Rule 47 and 81 to handle BDC correctly

The element InvestmentCompanyNetAssetsFromOperationsIncreaseDecrease is used as the starting point for the cash flow items for income. This was added to the list of income statement items.

* Update constant.xule

* Updated Rule 47 and 81 to handle BDC correctly

The element InvestmentCompanyNetAssetsFromOperationsIncreaseDecrease is used as the starting point for the cash flow items for income. This was added to the list of income statement items.

* Update dqc_15_usgaap_2022_concepts.csv

Removed rule 9760 as it can be negative.

* Update dqc_15_usgaap_2022_concepts.csv

Removed rule 9760 as it can be negative.

* Updated version number

* Update resources.zip

* Updated for CHanges for BDC

* Update .travis.yml

- filter for dqc_0047 and dqc_0081 edits

* Update v19 for Public Review (#666)

* Updated Rule 47 and 81 to handle BDC correctly

The element InvestmentCompanyNetAssetsFromOperationsIncreaseDecrease is used as the starting point for the cash flow items for income. This was added to the list of income statement items.

* Update constant.xule

* Update dqc_15_usgaap_2022_concepts.csv

Removed rule 9760 as it can be negative.

* Updated version number

* Update resources.zip

* Updated for CHanges for BDC

* Update .travis.yml

- filter for dqc_0047 and dqc_0081 edits

Co-authored-by: Campbell

* Update rulesetMap.json

- remove 2022 IFRS http: namespace

* Update rulesetMap.json

- remove 2022 IFRS http: namespace

* Update constant.xule

Added InvestmentIdentifierAxis to allow non neg elements

* Update constant.xule

Added InvestmentIdentifierAxis to allow non neg elements

* Update base-taxonomy-2022.xule

* Update namespace.xule

* Update settings.json

* Added FASB Taxonomies

* Added todo items

* Update DQC_0144.xule

* Updated rule 118 to fix default issue

Valid error were not flagging because the default dimension was not defined on the specific cube but was defined on another cube. As the default is not specific to a cube the rule was updated so if the default was defined for the dimension in any cube it would be recognized as the default

* Updated rule 118 to fix default issue

Valid error were not flagging because the default dimension was not defined on the specific cube but was defined on another cube. As the default is not specific to a cube the rule was updated so if the default was defined for the dimension in any cube it would be recognized as the default

* Updated rule 118 to work reliably

The rule was not handling facts with multi dimensions in the addends.  This fix resolves the issue so that results are consistent.

* Updated rule 118 to work reliably

The rule was not handling facts with multi dimensions in the addends.  This fix resolves the issue so that results are consistent.

* Updated changes for rule 118

* Updated for 118

* Updated esef for 118

* Update .travis.yml

- add test case

* Create DQC.US.0118.9575_maxd-us-2022.xml

* Update dqc_0011.csv

* Updated risk metrics for Buffer values

* Updated risk metrics for Buffer values

* Update rule 141 to handle a reconciliation between interest and non interest

* Update rule 141 to handle a reconciliation between interest and non interest

* Updated V19

* Update DQC_011_ListOfElements.xlsx

* Update for v18.0.6 DQC Approved

* Update for ESEF-DQR for v2.0.2 (#4)

* Update for v18.0.6 DQC Approved

* Added additional rules

* Added rules for V20 2022

* Updated for V20 Rules

* Updated additional rules for V20

* Removed dup rules from 145

* Compiled version V20

* Added IFRS 2021 non neg and updated 0081 rule number

* Updated IFRS nonneg to be up to date.

* Updated IFRS nonneg to be up to date.

* Update resources.xule

* Update resources.xule

* Updated V20

* Updated rule 81 to handle an empty set

* Updated rule 81 to handle an empty set

* Updated rule number on rule 81

* Updated IFRS for missing srt

* Updated IFRS 128 for appropriate SRT

* Updated IFRS 128 for 2020

* Update taxonomy Ref for ifrs 2020

* Updated IFRS 128 for appropriate SRT

* Updated IFRS for missing srt

* Updated IFRS 128 for 2020

* Update .travis.yml

- filter for changes v19.0.0RC6
- remove DQC.IFRS.0128.9598 - rdy-20210331.xml
- revise dqc_0139 unit tests

* Updated to fix typo

* Updated 2020 IFRS to handle srt correctly

* Updated V19

* Fix issue with rule 81

* Fix issue with rule 81

* Fixed rule 81 issue

* compiled V20

* Fixed missing comma in message.

* Fixed missing comma in message.

* Update .travis.yml

- filter for dqc_0081 and dqc_0139

* Update namespace.xule

* namespace update to V19

* Updated version info for V19 for approved release.

* Remove old status parameters

* Update rule submission forms and .travis.yml for approved

* Update DQC.US.0139.9859_bhtbk-us-2021.xml

- dqc_0139 message change

* Update .travis.yml

* Update for v19 Approved

* Update unit tests for v19

- dqc_0011
- dqc_0080

* Update unit tests for v19

- dqc_0011
- dqc_0080

* Update DQC.IFRS.0080_lbk-ifrs-2019.xml

* Update DQC.IFRS.0080_lbk-ifrs-2019.xml

* Update DQC_0015_ListOfElements.xlsx

* Updated Data Quality Checks.

* Update v19 Approved (#679)

* Update unit tests for v19

- dqc_0011
- dqc_0080

* Update DQC.IFRS.0080_lbk-ifrs-2019.xml

* Updated Data Quality Checks.

Co-authored-by: Campbell

* Update .gitignore for xule.dqc

* Update requirements.txt

* Update .gitignore

- remove /guidance

* Update ruleset .zip files for v18.0.9

* Update for v19.0.0 approved

* For IFRS taxonomy updated for Auditor Name

Added auditor name for exceptions to rule 33 for IFRS.

* For IFRS taxonomy updated for Auditor Name

Added auditor name for exceptions to rule 33 for IFRS.

* Updated rule 135 for tolerance

* Update version.xule

* Updated V19

Updated for change to 138

* Updated rule 132 to handle financ

* Updated rule 132 to handle financ

* Updated rule 135 for tolerance

* Updated to handle pension issue for 135

* Updated version number

* Updated V19

Updated for issue in rule 135.

* Updated 136 to exclude nils

* Updated to handle pension issue for 135

* Updated 136 to exclude nils

* Updated V19

* Fixed message to show max absolute value.

* Fixed message to show max absolute value.

* Updated V19 for changes

* Updated tolerance on 135

* Updated V20 rulesets

* Updated tolerance to 20

* Updated for tolerance

* Updated rule 134 for Short Term and Fixed Maturites Member

* Updating Committing V19

* Updated rule 134 for Short Term and Fixed Maturites Member

* Update dqc_0135 rule submission form

* Updated V20

* Updated 140 to fix xule error

* Update version.xule

* Compiled V19

* Update requirements.txt and .travis.yml

Update .travis.yml

- add unit tests for dqc_0140
- update requirements for Arelle 2.0.0

Update requirements.txt

Update requirements.txt

Update travis-run.sh

Update travis-run.sh

Update travis-run.sh

* Update unit tests for rule changes

- dqc_0134, dqc_0135, dqc_0136 (add from v18)

* Update v19 Approved (#682)

* For IFRS taxonomy updated for Auditor Name

Added auditor name for exceptions to rule 33 for IFRS.

* Updated rule 135 for tolerance

* Update version.xule

* Updated V19

Updated for change to 138

* Updated rule 132 to handle financ

* Updated to handle pension issue for 135

* Updated version number

* Updated V19

Updated for issue in rule 135.

* Updated 136 to exclude nils

* Updated V19

* Fixed message to show max absolute value.

* Updated V19 for changes

* Updated tolerance to 20

* Updated for tolerance

* Updated rule 134 for Short Term and Fixed Maturites Member

* Updating Committing V19

* Update dqc_0135 rule submission form

* Updated 140 to fix xule error

* Update version.xule

* Compiled V19

* Update requirements.txt and .travis.yml

Update .travis.yml

- add unit tests for dqc_0140
- update requirements for Arelle 2.0.0

Update requirements.txt

Update requirements.txt

Update travis-run.sh

Update travis-run.sh

Update travis-run.sh

* Update unit tests for rule changes

- dqc_0134, dqc_0135, dqc_0136 (add from v18)

Co-authored-by: Campbell

* Update .travis.yml

* Update effective_dates.csv

* Update resources.zip

* Update effective_dates.csv

Updated effective dates for V19

* Update effective_dates.csv

Updated effective dates for V19

* Updated with effective dates in resource file

* Update effective_dates.csv

* Updated rule 145 for typo

* Updated V20

* Updated rules for V20

* Updated V20 rules

* Update .gitignore

- XULE.DQC repo

* Update from DQC v19.0.1

* Updated for unfunded on nonneg

* Updated for unfunded on nonneg

* Updated Version Number

* Updated V19 version Number

* Updated V20

Fixed XULE issues and added rule 148

* Updates to V20

* Fixed Tolerance scales and OVI issue on 135

* Fixed Tolerance scales and OVI issue on 135

* Updated to V20 rules so they work.

* Updated for errors identified in V20 run

* Updated rule 135 for OCI

* Merge for v19.0.2 Approved (#686)

* Updated for unfunded on nonneg

* Fixed Tolerance scales and OVI issue on 135

* Updated rule 135 for OCI

* Updated V19 for changes to 135 and Tolerance.

Co-authored-by: Campbell 
Co-authored-by: marcward

* Fixed rule 147 error message

* Updated rule 0135

* Updated 135

* Merge for v19.0.2 (republish) (#688)

* Fixed Tolerance scales and OVI issue on 135

- revise .xule, ruleset.zip and unit tests

Co-authored-by: Campbell

* Update V20 for V21 changes

* Updated V20 rules to eliminate false positives for 145 and 146

* Updated 135 and 149

* Updated 146 to handle transitions.

* Update functions.xule

Updated functions to fix nested members issue.

* Update DQC_0146.xule

* Delete DQC_0149.xule

Removed as belongs to version 21

* Updated V20

* Updated  rule 118

* Updates to V18 for rule 118

* Updated V20

* Update v19 Approved (#692)

* Update functions.xule

Updated functions to fix nested members issue.

* Updated version number

* Updated V19 for member addition fix.

* Update .travis.yml for dqc_0118 and dqc_0135

* Updated V19 for rule 118 changes

Co-authored-by: Campbell 
Co-authored-by: marcward

* Updated Resources for V20 and version number and status

* Update resources.zip

* Updated V20

* Update travis-CI for v20 rules

* Update .travis.yml

* Update documentation for v20 public exposure

* Updated rule 146 for false value in boolean

* Updated V20 for fix to 146

* Update resources.xule

* Create tasks.json

* Update dqc-ifrs-2021-V20-ruleset.zip

* Update dqc-ifrs-2021-V20-ruleset.zip

* Update DQC.US.0146.9870_form-us-2021.xml

Co-authored-by: Campbell <campbell.pryde@xbrl.us>
Co-authored-by: marcward <marc.ward@xbrl.us>

docs/DQC_US_0142/DQC_0142.md

@@ -0,0 +1,61 @@
+# Typed Dimension Axis Restriction  
+Rule ID: DQC_0142  
+Status: Public Exposure November 15 - December 31, 2022 - provide comment at https://xbrl.us/public-review  
+Release date: TBD  
+Effective date: TBD  
+
+## Rule function
+This rule is intended to identify those cases where a Business Development Corporation (BDC)  used more than one dimension on a fact to identify the details of a security position. BDC reporting requires that companies list the individual investments in an investment schedule. To report each individual investment a typed dimension must be used by the filer.  The values on the specific line of the investment schedule must be tagged with the same typed dimension member and only that dimension member.  No additional axis should be associated with a fact that represents the details of an investment position, such as the interest rate or face value. 
+
+The rule identifies those facts where the filer has associated the fact with one of the following axis:
+* InvestmentIdentifierAxis 
+* SecuritySoldShortIdentifierAxis
+* OpenOptionContractIdentifierAxis
+* OpenFuturesContractIdentifierAxis
+* OpenForwardForeignCurrencyContractIdentifierAxis
+* OpenSwapContractIdentifierAxis
+
+The rule then checks if the fact only has one axis.  If the fact has more than one axis then the rule flags an error.
+
+There is one exceptional case where two dimensions can be associated with the fact. That case is when the filer also  includes the axis InvestmentCompanyNonconsolidatedSubsidiaryAxis. This axis is used when the filer reports the investments for a non consolidated subsidiary.
+
+## Problem solved by the rule  
+The rule is intended to ensure consistency of BDC filings.  The investment schedule could be tagged with multiple dimensions depending on the presentation.  This rule ensures that investment disclosures are consistent across filers irrespective of the presentation used. 
+
+### Example rule message
+The filing reports a value of 1,200,000 for the concept BondFaceValue using the InvestmentIdentifierAxis. 
+
+If the InvestmentIdentifierAxis is used no other axis should be used. Remove any additional axis on this fact.
+
+Period: 2021-12-31  
+Dimensions: FinancialInstrumentAxis=MortgageBackedSecurities, InvestmentIdentifierAxis=ABCBond  
+Unit: USD
+
+Rule Element ID: 9864  
+Rule version: 20.0.0 
+
+## For Developers  
+The [Global Rule Logic document](https://github.com/DataQualityCommittee/dqc_us_rules/blob/master/docs/GlobalRuleLogic.md) 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 ${parameter} to indicate that insertion of a parameter's value is to occur.  
+
+### General message template 
+The filing reports a value of {$BDCInvestmentFact} for the concept {$BDCInvestmentFact.concept.name} using the {$typedDimension}. 
+
+If the {$typedDimension} is used no other axis should be used. Remove any additional axis on this fact.
+
+Period: {($BDCInvestmentFact).period}  
+Dimensions: {($BDCInvestmentFact).dimensions.join(', ','=')}  
+Unit: {($BDCInvestmentFact).unit}
+
+Rule Element Id: {$ruleId}
+Rule version: {$ruleVersion}
+
+### Rule element ID index  
+The rule element id is used to identify unique elements or combinations of elements tested in the rule.
+
+|Rule Element ID|Elements|
+|--- |--- |
+|DQC.US.0142.9864|Varied|
+
+© Copyright 2016 - 2022 XBRL US, Inc. All rights reserved.   
+See [License](https://xbrl.us/dqc-license) for license information.  
+See [Patent Notice](https://xbrl.us/dqc-patent) for patent infringement notice.  

docs/DQC_US_0143/DQC_0143.md

@@ -0,0 +1,45 @@
+# Derivative Position Extensible Enumeration  
+Rule ID: DQC_0143  
+Status: Public Exposure November 15 - December 31, 2022 - provide comment at https://xbrl.us/public-review  
+Release date: TBD  
+Effective date: TBD  
+
+## Rule function
+This rule checks that the value of the element Derivative Position Extensible Enumeration is either CallOptionMember or PutOptionMember. 
+
+The rule then checks that these values are consistent with those defined in the taxonomy.
+
+## Problem solved by the rule  
+The rule is intended to ensure that the extensible enumeration value is correct. 
+
+### Example rule message
+The filing reports a value of CallOptionsMember for the concept DerivativePositionExtensibleEnumeration.  This concept can only use the values of either CallOptionMember or PutOptionMember.  Please change the value to one of these members or select another element.
+
+Period: 2021-12-31  
+Dimensions:   
+
+Rule Element ID: 9865  
+Rule version: 20.0.0 
+
+## For Developers  
+The [Global Rule Logic document](https://github.com/DataQualityCommittee/dqc_us_rules/blob/master/docs/GlobalRuleLogic.md) 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 ${parameter} to indicate that insertion of a parameter's value is to occur.  
+
+### General message template 
+The filing reports a value of {$DerivativeFact} for the concept {$DerivativeFact.concept.name}.  This concept can only use the values of either {$AllowableDerivativeFactValues.join(', ')}.  Please change the value to one of these members or select another element.  
+
+Period: {($DerivativeFact).period}  
+Dimensions: {($DerivativeFact).dimensions.join(', ','=')}  
+
+Rule Element ID: {$ruleId}
+Rule version: {$ruleVersion}  
+
+### Rule element ID index  
+The rule element id is used to identify unique elements or combinations of elements tested in the rule.
+
+|Rule Element ID|Elements|
+|--- |--- |
+|DQC.US.0143.9865|DerivativePositionExtensibleEnumeration|
+
+© Copyright 2016 - 2022 XBRL US, Inc. All rights reserved.   
+See [License](https://xbrl.us/dqc-license) for license information.  
+See [Patent Notice](https://xbrl.us/dqc-patent) for patent infringement notice.  

docs/DQC_US_0144/DQC_0144.md

@@ -0,0 +1,45 @@
+# No Balance Attribute in Financial Statements  
+Rule ID: DQC_0144  
+Status: Public Exposure November 15 - December 31, 2022 - provide comment at https://xbrl.us/public-review  
+Release date: TBD  
+Effective date: TBD  
+
+## Rule function
+This rule checks that financial statement line items that are extensions in the filing have a balance attribute. The rule only checks those concepts in the financial statements that are leaf items.  This is intended to exclude interim calcs that are often defined on the cash flow statement that do not have a balance attribute.
+
+## Problem solved by the rule  
+The rule is intended to ensure that all extension items include sufficient metadata to  determine the general categorization and meaning of the extension item. 
+
+### Example rule message
+The filing reports a value for the extension concept MyAssets in the statement 100001 - Statement - Statement of Financial Position.  This monetary concept appears in the statement but does not have a balance type defined.  All monetary items defined in 100001 - Statement - Statement of Financial Position should have a balance type of debit or credit.
+
+Concept: MyAssets  
+Period: 2021-12-31  
+Dimensions:   
+
+Rule Element ID: 9866  
+Rule version: 20.0.0 
+
+## For Developers  
+The [Global Rule Logic document](https://github.com/DataQualityCommittee/dqc_us_rules/blob/master/docs/GlobalRuleLogic.md) 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 ${parameter} to indicate that insertion of a parameter's value is to occur.  
+
+### General message template 
+The filing reports a value for the extension concept {$no_balance_item} in the statement {$network.role.description}.  This monetary concept appears in the statement but does not have a balance type defined.  All monetary items defined in {$network.role.description} should have a balance type of debit or credit.
+
+Concept: {$no_balance_item}  
+Period: {first($no_balance_item_values.sort).period}  
+Dimensions: {first($no_balance_item_values.sort).dimensions.join(', ','=')}  
+
+Rule Element ID: {$ruleId}  
+Rule version: {$ruleVersion}  
+
+### Rule element ID index  
+The rule element id is used to identify unique elements or combinations of elements tested in the rule.
+
+|Rule Element ID|Elements|
+|--- |--- |
+|DQC.US.0144.9866|Varied|
+
+© Copyright 2016 - 2022 XBRL US, Inc. All rights reserved.   
+See [License](https://xbrl.us/dqc-license) for license information.  
+See [Patent Notice](https://xbrl.us/dqc-patent) for patent infringement notice.  

docs/DQC_US_0145/DQC_0145.md

@@ -0,0 +1,71 @@
+# Inappropriate Cash Flow Presentation  
+Rule ID: DQC_0145  
+Status: Public Exposure November 15 - December 31, 2022 - provide comment at https://xbrl.us/public-review  
+Release date: TBD  
+Effective date: TBD  
+
+## Rule function
+This rule checks that the presentation structure of the cash flow statement is indented correctly. The rule checks three aspects of the presentation.
+
+The first aspect of the rule checks that the presentation descendants of the element NetCashProvidedByUsedInFinancingActivitiesAbstract does not include any elements that are descendants of the Investing Activities Abstract, the Operating Activities Abstract or Effect on Exchange Rate Abstract as defined in the US GAAP taxonomy.  If any of these items appear as a descendant of Financing Activities, then an error is flagged.
+
+The second aspect of the rule checks that the presentation descendants of the element NetCashProvidedByUsedInInvestingActivitiesAbstract does not include any elements that are descendants of the Financing Activities Abstract, the Operating Activities Abstract or Effect on Exchange Rate Abstract as defined in the US GAAP taxonomy.  If any of these items appear as a descendant of Investing Activities, then an error is flagged.
+
+The third aspect of the rule checks that the presentation descendants of the element IncomeStatementAbstract  does not include any elements that are descendants of the concept IncreaseDecreaseInOperatingCapitalAbstract as defined in the US GAAP taxonomy.  If any of these items appear as a descendant of the IncomeSTatementAbstract concept, then an error is flagged.
+
+## Problem solved by the rule  
+The rule is intended to ensure that filers are building the presentation linkbases correctly.  WIth the adoption of inline XBRL, many filers no longer review the SEC renderer.  This rule is intended to identify those issues that arise that would not be obvious from looking at the inline filing but would be obvious when looking at the SEC renderer.
+
+The rule has three rule messages depending on the error.  The error messages are as follows: 
+
+### Example rule message 1
+The company has reported the concept PaymentsToAcquireIntangibleAssets as a descendant of the presentation concept NetCashProvidedByUsedInFinancingActivitiesAbstract.  This concept is not a component of financing activities and should be presented outside of this group in the presentation linkbase.
+
+Rule Element ID: 9867  
+Rule version: 20.0.0 
+
+### Example rule message 2
+The company has reported the concept ProceedsFromRepaymentsOfCommercialPaper as a descendant of the presentation concept NetCashProvidedByUsedInInvestingActivitiesAbstract.  This concept is not a component of investing activities and should be presented outside of this group in the presentation linkbase.
+
+Rule Element ID: 9868  
+Rule version: 20.0.0 
+
+### Example rule message 3
+The company has reported the concept IncreaseDecreaseInBalancingAccountUtility as a child of the presentation concept IncomeStatementAbstract.  This concept is not a component the income statement and should not be presented within the income statement.
+
+Rule Element ID: 9869  
+Rule version: 20.0.0 
+
+## For Developers  
+The [Global Rule Logic document](https://github.com/DataQualityCommittee/dqc_us_rules/blob/master/docs/GlobalRuleLogic.md) 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 ${parameter} to indicate that insertion of a parameter's value is to occur.  
+
+### General message template 1
+The company has reported the concept {$invalidConcept} as a descendant of the presentation concept NetCashProvidedByUsedInFinancingActivitiesAbstract.  This concept is not a component of financing activities and should be presented outside of this group in the presentation linkbase.  
+
+Rule Element ID: {$ruleId}  
+Rule version: {$ruleVersion}  
+
+### General message template 2
+The company has reported the concept {$invalidConcept} as a descendant of the presentation concept NetCashProvidedByUsedInInvestingActivitiesAbstract.  This concept is not a component of investing activities and should be presented outside of this group in the presentation linkbase.  
+
+Rule Element ID: {$ruleId}  
+Rule version: {$ruleVersion}
+
+### General message template 3
+The company has reported the concept {$invalidConcept} as a child of the presentation concept IncomeStatementAbstract.  This concept is not a component of the income statement and should not be presented within the income statement.  
+
+Rule Element ID: {$ruleId}  
+Rule version: {$ruleVersion}
+
+### Rule element ID index  
+The rule element id is used to identify unique elements or combinations of elements tested in the rule.
+
+|Rule Element ID|Elements|
+|--- |--- |
+|DQC.US.0145.9867|NetCashProvidedByUsedInFinancingActivitiesAbstract|
+|DQC.US.0145.9868|NetCashProvidedByUsedInInvestingActivitiesAbstract|
+|DQC.US.0145.9869|IncomeStatementAbstract|
+
+© Copyright 2016 - 2022 XBRL US, Inc. All rights reserved.   
+See [License](https://xbrl.us/dqc-license) for license information.  
+See [Patent Notice](https://xbrl.us/dqc-patent) for patent infringement notice.  

docs/DQC_US_0146/DQC_0146.md

@@ -0,0 +1,37 @@
+# Incorrect Period Reported  
+Rule ID: DQC_0146  
+Status: Public Exposure November 15 - December 31, 2022 - provide comment at https://xbrl.us/public-review  
+Release date: TBD  
+Effective date: TBD  
+
+## Rule function
+This rule checks that period reported for the 10-K or 20-F is a valid annual period. The rule identifies the concepts used in the Income Statement and identifies those facts that match the DocumentPeriodEndDate start date and end date.  It then identifies those durational periods that have a matching end date but a different start date.  If the number of annual periods is less than the total count of other durations on the financial statements then an error id returned.
+
+## Problem solved by the rule  
+The rule is intended to ensure that filers do not enter the incorrect start date on the values reported in the financial statements. 
+
+### Example rule message
+The company has reported a 10-K or 20-F but the majority of the values reported on the Income Statement are for a period other than a year.  Please check that the values used on the Income Statement represent a full year for the required reporting period.
+
+Rule Element ID: 9870  
+Rule version: 20.0.0 
+
+## For Developers  
+The [Global Rule Logic document](https://github.com/DataQualityCommittee/dqc_us_rules/blob/master/docs/GlobalRuleLogic.md) 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 ${parameter} to indicate that insertion of a parameter's value is to occur.  
+
+### General message template 
+The company has reported a 10K but the majority of the values reported on the Income Statement are for a period other than a year.  Please check that the values used on the Income Statement represent a full year for the required reporting period.  
+
+Rule Element ID: {$ruleId}  
+Rule version: {$ruleVersion}  
+
+### Rule element ID index  
+The rule element id is used to identify unique elements or combinations of elements tested in the rule.
+
+|Rule Element ID|Elements|
+|--- |--- |
+|DQC.US.0146.9870|Varied|
+
+© Copyright 2016 - 2022 XBRL US, Inc. All rights reserved.   
+See [License](https://xbrl.us/dqc-license) for license information.  
+See [Patent Notice](https://xbrl.us/dqc-patent) for patent infringement notice.  

docs/DQC_US_0147/DQC_0147.md

@@ -0,0 +1,51 @@
+# Incorrect Sign of Elimination Items  
+Rule ID: DQC_0147  
+Status: Public Exposure November 15 - December 31, 2022 - provide comment at https://xbrl.us/public-review  
+Release date: TBD  
+Effective date: TBD  
+
+## Rule function
+This rule checks that values using the elimination member on the consolidated items access are consistent with the value reported for the line item of the consolidated amount.  The rule runs for those elements that are identified as non neg items in DQC rule 0015. It looks where these elements have been used with the eliminations member on the consolidated items axis and compares the sign of the eliminated value to the sign of the default value of the consolidation items axis.  If the signs of the two values are the same then an error is produced. If the value of the elimination has any of the members associated with a value that can flip the sign such as an adjustment member, then the rule will not fire.  This uses the same logic that is used for rule DQC_0015.
+
+## Problem solved by the rule  
+The rule is intended to ensure that filers do not enter a positive value for the elimination value when it should be negative. 
+
+### Example rule message
+The concept us-gaap:PrepaidExpenseAndOtherAssetsCurrent with an elimination value of 725,000 has a sign which is the same as the defaulted value for us-gaap:PrepaidExpenseAndOtherAssetsCurrent of 46,031,000. It is expected that the defaulted value and eliminations for the line item us-gaap:PrepaidExpenseAndOtherAssetsCurrent would be the opposite of each other.
+
+Review the elimination amount to determine that the sign is correct.
+
+The properties of this us-gaap:PrepaidExpenseAndOtherAssetsCurrent fact are:
+
+Period: 2021-12-31  
+Dimensions: srt:ConsolidationItemsAxis=srt:ConsolidationEliminationsMember, dei:LegalEntityAxis=he:HawaiianElectricCompanyAndSubsidiariesMember  
+Unit: USD  
+
+Rule Element ID: 9871  
+Rule version: 20.0.0 
+
+## For Developers  
+The [Global Rule Logic document](https://github.com/DataQualityCommittee/dqc_us_rules/blob/master/docs/GlobalRuleLogic.md) 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 ${parameter} to indicate that insertion of a parameter's value is to occur.  
+
+### General message template 
+The concept {$fact1.concept.name} with an elimination value of {$fact1} has a sign which is the same as the defaulted value for {$fact2.concept.name} of {$fact2}. It is expected that the defaulted value and eliminations for the line item {$fact1.concept.name}} would be the opposite of each other. Review the elimination amount to determine that the sign is correct.  
+
+The properties of this {$fact1.concept.name} fact are:  
+
+Period: {$fact1.period}  
+Dimensions: {$fact1.dimensions.join(', ','=')}  
+Unit: {$fact1.unit}  
+
+Rule Element ID: {$ruleId}  
+Rule version: {$ruleVersion}  
+
+### Rule element ID index  
+The rule element id is used to identify unique elements or combinations of elements tested in the rule.
+
+|Rule Element ID|Elements|
+|--- |--- |
+|DQC.US.0147.9871|Varied|
+
+© Copyright 2016 - 2022 XBRL US, Inc. All rights reserved.   
+See [License](https://xbrl.us/dqc-license) for license information.  
+See [Patent Notice](https://xbrl.us/dqc-patent) for patent infringement notice.