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Update v12 for dqc_0094 and dqc_0015 rules, documentation (#473)
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* Updated Rules to remove DQC 0094.9527

* Update dqc_15_concepts.csv

* Updated resources file for removed nonneg items

* Updates resources to use the non neg items for the 2020 taxonomy

* Cleaned up redundant resource files for DQC 15

* Update dqc_0092 documentation

* Updated rule compile

* Update .travis.yml

* Update DQC_0015_ListOfElements.xlsx

Co-authored-by: Campbell Pryde <campbell.pryde@xbrl.us>
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davidtauriello and campbellpryde committed Apr 22, 2020
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2 changes: 1 addition & 1 deletion .travis.yml
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Expand Up @@ -12,7 +12,7 @@ env:

matrix:
- INFILES='[{"file":"http://www.sec.gov/Archives/edgar/data/1059784/000160706220000067/gnbt-20200131.xml", "xule_run_only":"DQC.US.0091.9376"}]' EXFILES=$EXPECTED/DQC.US.0091.9376_gnbt-2019.xml
- INFILES='[{"file":"http://www.sec.gov/Archives/edgar/data/67887/000006788720000011/a10-qdocumentxfy20xq1.htm", "xule_run_only":"DQC.US.0094.9527"}]' EXFILES=$EXPECTED/DQC.US.0094.9527_a10-2019.xml
# removed: - INFILES='[{"file":"http://www.sec.gov/Archives/edgar/data/67887/000006788720000011/a10-qdocumentxfy20xq1.htm", "xule_run_only":"DQC.US.0094.9527"}]' EXFILES=$EXPECTED/DQC.US.0094.9527_a10-2019.xml
- INFILES='[{"file":"http://www.sec.gov/Archives/edgar/data/1554054/000121465920001120/ampo-20181130.xml", "xule_run_only":"DQC.US.0095.9528"}]' EXFILES=$EXPECTED/DQC.US.0095.9528_ampo-2019.xml
- INFILES='[{"file":"http://www.sec.gov/Archives/edgar/data/1546066/000162828020002497/pba-20191231.xml", "xule_run_only":"DQC.IFRS.0092.9523"}]' EXFILES=$EXPECTED/DQC.IFRS.0092.9523_pba-2019.xml
- INFILES='[{"file":"http://www.sec.gov/Archives/edgar/data/1259942/000110465920026291/blu-20191231.xml", "xule_run_only":"DQC.IFRS.0092.9524"}]' EXFILES=$EXPECTED/DQC.IFRS.0092.9524_blu-2019.xml
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4 changes: 2 additions & 2 deletions docs/DQC_US_0092/DQC_0092.md
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Expand Up @@ -11,7 +11,7 @@ This rule identifies where filers have used a positive value for an item that sh
The first rule takes the list of non negative items used in rule DQC.IFRS.0080 and checks that any values reported for these elements and the SegmentConsolidationItemsAxis = EliminationOfIntersegmentAmountsMember is always a positive number. It excludes those facts that have additional dimensions and members that are known to flip the sign of a value. This list of axis members and axis member combinations is the same list that is used for the non neg rule DQC.IFRS.0080.

**Part 2.**
The second rule takes a list of asset related elements and checks that any values reported for these elements and the axis CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis used with any of the following members is always positive:
The second rule takes a list of asset related elements and checks that any values reported for these elements and the axis CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis used with any of the following members is always negative:

1. AccumulatedImpairmentMember
1. AccumulatedDepreciationAmortisationAndImpairmentMember
Expand All @@ -20,7 +20,7 @@ The second rule takes a list of asset related elements and checks that any value
This rule also excludes those facts that have additional dimensions and members that are known to flip the sign of a value. This list of axis members and axis member combinations is the same list that is used for the non neg rule DQC.IFRS.0080.

## Problem solved by the rule
The intent of the rule is to identify those facts that have been entered with a negative value when the value in fact should have been a positive amount.
The intent of the rule is to identify those facts that have been entered with a positive value when the value in fact should have been a negative amount.

## Example rule message
**Part 1**
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6,659 changes: 0 additions & 6,659 deletions dqc_us_rules/resources/DQC_US_0015/dqc_15_concepts.csv

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3380,RealEstateInventoryCapitalizedInterestCostsCostOfSales1
3381,RestructuringReserveSettledWithoutCash2
3382,RetailLandSalesReceivablesStatedInterestRate
3383,ShortdurationInsuranceContractsCumulativePaidClaimsAndAllocatedClaimAdjustmentExpenseNet
3384,ShortdurationInsuranceContractsDiscountedLiabilitiesAggregateDiscount
3385,ShortdurationInsuranceContractsDiscountedLiabilitiesInterestAccretion
3386,ShortdurationInsuranceContractsHistoricalClaimsDurationYearEight
Expand All @@ -2427,10 +2426,6 @@
3393,ShortdurationInsuranceContractsHistoricalClaimsDurationYearTen
3394,ShortdurationInsuranceContractsHistoricalClaimsDurationYearThree
3395,ShortdurationInsuranceContractsHistoricalClaimsDurationYearTwo
3396,ShortdurationInsuranceContractsIncurredButNotReportedIbnrClaimsLiabilityNet
3397,ShortdurationInsuranceContractsIncurredClaimsAndAllocatedClaimAdjustmentExpenseNet
3398,ShortdurationInsuranceContractsLiabilityForUnpaidClaimsAndAllocatedClaimAdjustmentExpenseNet
3399,ShortdurationInsuranceContractsLiabilityForUnpaidClaimsAndAllocatedClaimAdjustmentExpenseNetNotSeparatelyPresented
3400,ShortdurationInsuranceContractsLiabilityForUnpaidClaimsAndClaimsAdjustmentExpenseAccumulatedUnallocatedClaimAdjustmentExpense
3401,ShortdurationInsuranceContractsNumberOfReportedClaims
3403,TimeDepositsAtOrAboveFDICInsuranceLimit
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