Update v20 Public Exposure (#708)

* Update to Arelle 2.1.4

* Updated rule 5 and 6 not to fire in cases where there are two document period end dates.

* Updated rule 141 to match by class

* Updated version 20 rules

* Updated V20

* Update .travis.yml

- filter for updated rules

* Update .travis.yml

* Update DQC.US.0141.9863_bhlb-us-2021.xml

* Update travis-run.sh

Co-authored-by: Campbell

.travis.yml

@@ -12,8 +12,8 @@ env:
     - GH_SLUG=https://github.com/${TRAVIS_REPO_SLUG}
     - PR_BR=${TRAVIS_PULL_REQUEST_BRANCH:-$TRAVIS_BRANCH}
 
-  matrix: 
-    - INFILES='[{"file":"https://www.sec.gov/Archives/edgar/data/1694426/000169442622000048/dk-20211231_htm.xml", "xule_run_only":"DQC.US.0135.9835"},{"file":"https://www.sec.gov/Archives/edgar/data/72333/000007233322000060/jwn-20220129_htm.xml", "xule_run_only":"DQC.US.0135.9835"},{"file":"https://www.sec.gov/Archives/edgar/data/715787/000071578722000005/tile-20220102_htm.xml", "xule_run_only":"DQC.US.0135.9835"},{"file":"https://www.sec.gov/Archives/edgar/data/926282/000095017022002054/adtn-20211231_htm.xml", "xule_run_only":"DQC.US.0135.9836"}]' EXFILES=$EXPECTED/DQC.US.0135.9835_dk-us-2021.xml,$EXPECTED/DQC.US.0135.9835_jwn-us-2021.xml,$EXPECTED/DQC.US.0135.9835_tile-us-2021.xml,$EXPECTED/DQC.US.0135.9836_adtn-us-2021.xml
+  matrix:
+    - INFILES='[{"file":"https://www.sec.gov/Archives/edgar/data/38723/000137647420000115/ffc-20200331.xml", "xule_run_only":"DQC.US.0005.17"},{"file":"https://www.sec.gov/Archives/edgar/data/885307/000121716020000041/jctcf-20200531.xml", "xule_run_only":"DQC.US.0005.48"},{"file":"https://www.sec.gov/Archives/edgar/data/318300/000031830020000188/pebo-20200331.htm", "xule_run_only":"DQC.US.0005.49"},{"file":"https://www.sec.gov/Archives/edgar/data/21344/000002134420000037/ko-20200721.htm", "xule_run_only":"DQC.US.0006.14"},{"file":"https://www.sec.gov/Archives/edgar/data/1075736/000165495420004946/cxdo-20200331.xml", "xule_run_only":"DQC.US.0006.14"},{"file":"http://www.sec.gov/Archives/edgar/data/1108134/000110813422000004/bhlb-20211231.htm", "xule_run_only":"DQC.US.0141.9863"}]' EXFILES=$EXPECTED/DQC.US.0005.17_ffc-us-2020.xml,$EXPECTED/DQC.US.0005.48_jctcf-us-2020.xml,$EXPECTED/DQC.US.0005.49_pebo-us-2019.xml,$EXPECTED/DQC.US.0006.14_ko-us-2019.xml,$EXPECTED/DQC.US.0006.14_cxdo-us-2020.xml,$EXPECTED/DQC.US.0141.9863_bhlb-us-2021.xml
     # - INFILES='[{"file":"http://www.sec.gov/Archives/edgar/data/1300938/000118518522000468/abcoenergy20211231_10k.htm", "xule_run_only":"DQC.US.0144.9866"},{"file":"http://www.sec.gov/Archives/edgar/data/1838431/000121390022020040/f10k2021_sciontechgr2.htm", "xule_run_only":"DQC.US.0144.9866"},{"file":"http://www.sec.gov/Archives/edgar/data/1704760/000121390022019952/f10k2021_americanvirt.htm", "xule_run_only":"DQC.US.0145.9867"},{"file":"http://www.sec.gov/Archives/edgar/data/1300938/000118518522000468/abcoenergy20211231_10k.htm", "xule_run_only":"DQC.US.0145.9867"},{"file":"http://www.sec.gov/Archives/edgar/data/1300938/000118518522000468/abcoenergy20211231_10k.htm", "xule_run_only":"DQC.US.0145.9868"},{"file":"http://www.sec.gov/Archives/edgar/data/1590383/000141057822000961/reno-20211231x10k.htm", "xule_run_only":"DQC.US.0145.9868"},{"file":"http://www.sec.gov/Archives/edgar/data/1643301/000147793222001921/curr_10k.htm", "xule_run_only":"DQC.US.0145.9869"},{"file":"http://www.sec.gov/Archives/edgar/data/1723596/000172359622000091/clbk-20211231.htm", "xule_run_only":"DQC.US.0145.9869"}]' EXFILES=$EXPECTED/DQC.US.0144.9866_abco-us-2022.xml,$EXPECTED/DQC.US.0144.9866_scio-us-2022.xml,$EXPECTED/DQC.US.0145.9867_amer-us-2022.xml,$EXPECTED/DQC.US.0145.9867_abco-us-2022.xml,$EXPECTED/DQC.US.0145.9868_abco-us-2022.xml,$EXPECTED/DQC.US.0145.9868_reno-us-2021.xml,$EXPECTED/DQC.US.0145.9869_curr-us-2021.xml,$EXPECTED/DQC.US.0145.9869_clbk-us-2021.xml
     # - INFILES='[{"file":"http://www.sec.gov/Archives/edgar/data/1850502/000114036122015609/form10k.htm", "xule_run_only":"DQC.US.0146.9870"},{"file":"http://www.sec.gov/Archives/edgar/data/1774675/000155837022005527/skil-20220131x10k.htm", "xule_run_only":"DQC.US.0146.9870"},{"file":"http://www.sec.gov/Archives/edgar/data/1819516/000181951622000009/up-20211231.htm", "xule_run_only":"DQC.US.0147.9871"},{"file":"http://www.sec.gov/Archives/edgar/data/729986/000119312522061038/d233531d10k.htm", "xule_run_only":"DQC.US.0147.9871"},{"file":"http://www.sec.gov/Archives/edgar/data/1537435/000153743522000014/tgen-20211231.htm", "xule_run_only":"DQC.US.0148.9872"},{"file":"http://www.sec.gov/Archives/edgar/data/1381531/000156459022009469/ufs-10k_20211231.htm", "xule_run_only":"DQC.US.0148.9872"}]' EXFILES=$EXPECTED/DQC.US.0146.9870_form-us-2021.xml,$EXPECTED/DQC.US.0146.9870_skil-us-2021.xml,$EXPECTED/DQC.US.0147.9871_up-us-2021.xml,$EXPECTED/DQC.US.0147.9871_unbs-us-2021.xml,$EXPECTED/DQC.US.0148.9872_tgen-us-2021.xml,$EXPECTED/DQC.US.0148.9872_ufs-us-2021.xml
     # - INFILES='[{"file":"https://www.sec.gov/Archives/edgar/data/728385/000147793220003741/meec-20200331.xml", "xule_run_only":"DQC.US.0001.51"},{"file":"https://www.sec.gov/Archives/edgar/data/13239/000001323920000017/hsc-20200331.xml", "xule_run_only":"DQC.US.0001.52"},{"file":"https://www.sec.gov/Archives/edgar/data/821002/000155837020007395/giii-20200609x10q.htm", "xule_run_only":"DQC.US.0001.54"},{"file":"https://www.sec.gov/Archives/edgar/data/1489136/000148913619000030/semg6301910-q_htm.xml", "xule_run_only":"DQC.US.0001.56"},{"file":"https://www.sec.gov/Archives/edgar/data/1080319/000101738620000223/nwgi-20200331.xml", "xule_run_only":"DQC.US.0001.57"},{"file":"https://www.sec.gov/Archives/edgar/data/798081/000165495420006426/lake-20200430.xml", "xule_run_only":"DQC.US.0001.59"},{"file":"https://www.sec.gov/Archives/edgar/data/1670869/000166357720000201/rmhb-20191231.xml", "xule_run_only":"DQC.US.0001.61"},{"file":"https://www.sec.gov/Archives/edgar/data/767405/000121390020011323/sbfg-20200331.xml", "xule_run_only":"DQC.US.0001.66"},{"file":"https://www.sec.gov/Archives/edgar/data/1644488/000149315220012834/shrv-20200430.xml", "xule_run_only":"DQC.US.0001.69"}]' EXFILES=$EXPECTED/DQC.US.0001.51_meec-us-2019.xml,$EXPECTED/DQC.US.0001.52_hsc-us-2019.xml,$EXPECTED/DQC.US.0001.54_giii-us-2019.xml,$EXPECTED/DQC.US.0001.56_semg-us-2019.xml,$EXPECTED/DQC.US.0001.57_nwgi-us-2019.xml,$EXPECTED/DQC.US.0001.59_lake-us-2020.xml,$EXPECTED/DQC.US.0001.61_rmhb-us-2020.xml,$EXPECTED/DQC.US.0001.66_sbfg-us-2019.xml,$EXPECTED/DQC.US.0001.69_shrv-us-2020.xml
@@ -60,7 +60,7 @@ env:
     # - INFILES='[{"file":"http://www.sec.gov/Archives/edgar/data/1108134/000110813422000004/bhlb-20211231.htm", "xule_run_only":"DQC.US.0141.9863"}]' EXFILES=$EXPECTED/DQC.US.0141.9863_bhlb-us-2021.xml
 install:
   - pip install -r requirements.txt
-  - pip install Arelle-release==2.1.2
+  - pip install Arelle-release==2.1.4
 script:
   - travis_wait bash ./travis-run.sh
 after_script:

dqc_us_rules/source/lib/version.xule

@@ -9,7 +9,7 @@ DQC Rules
 
 /** Define the rule version **/
 
-constant $ruleVersion = '20.0.0RC2'
+constant $ruleVersion = '20.0.0RC3'
 
 /** Define Additional Attribute types that can be associated with a rule **/
 

dqc_us_rules/source/us/2018/DQC_0005.xule

@@ -11,8 +11,6 @@ Taxonomy: US GAAP 2018
 	value or the context end date on the fact, whichever is later.
 */
 
-constant $document_period_end_value =  set(date({covered @concept.local-name ='DocumentPeriodEndDate'}))
-
 constant $document_period_end_context = set({covered @concept.local-name ='DocumentPeriodEndDate'}.period.end)
 
 constant $maximum_period_end_date = max($document_period_end_value + $document_period_end_context)
@@ -58,10 +56,13 @@ $rule_id = (rule-name().split('.'))[rule-name().split('.').length];
 if (any(set(exists({covered @concept.local-name ='DocumentType' where $fact in $report_type_exclusions}))))
 	skip
 else
-	$fact1 = {@SubsequentEventTypeAxis = * as $ssa};
-	$sub_event_at_date = $fact1.period.end;
-	/** Added and true for the case where max period end date comes back as none. none and true = skip **/
-	$sub_event_at_date <= $maximum_period_end_date and true
+	if $document_period_end_value.length > 1
+			skip
+	else
+		$fact1 = {@SubsequentEventTypeAxis = * as $ssa};
+		$sub_event_at_date = $fact1.period.end;
+		/** Added and true for the case where max period end date comes back as none. none and true = skip **/
+		$sub_event_at_date <= $maximum_period_end_date and true
 
 message
 "The date of {$sub_event_at_date} used for {$fact1.concept.label.text} and the Subsequent Event Type [Axis] with a value of {$fact1} is earlier than or the same as the reporting period end date of {$maximum_period_end_date}. Either remove the subsequent event axis from this value, change the reporting period end date for the value or update the Document and Entity Information document period end date.

dqc_us_rules/source/us/2018/DQC_0006.xule

@@ -25,6 +25,7 @@ if exists({covered @concept.local-name ='DocumentFiscalPeriodFocus'})
 		and not(exists({covered @concept.local-name ='DocumentType' where $fact.contains('T')}))
 		and not(exists({covered @concept.local-name ='DocumentType' where $fact in $report_type_exclusions}))
 		and not(exists({covered @concept = qname($extension_ns,'TransitionReport')}))
+		and not $document_period_end_value.length > 1
 	else
 		false
 else

dqc_us_rules/source/us/2018/constant.xule

@@ -169,4 +169,6 @@ constant $BANKING_MEASURES_BETWEEN_ZERO_AND_ONE = navigate parent-child descenda
 constant $STATEMENT_NETWORK_CONCEPTS = filter taxonomy().networks(summation-item) where $item.role.description.contains('- Statement -') returns $item.concepts
 
 constant $STATEMENT_CONCEPTS = sum(filter $STATEMENT_NETWORK_CONCEPTS returns $item.name)
+
+constant $document_period_end_value =  set(date({covered @concept.local-name ='DocumentPeriodEndDate'}))
 

dqc_us_rules/source/us/2019/DQC_0005.xule

@@ -11,8 +11,6 @@ Taxonomy: US GAAP 2019
 	value or the context end date on the fact, whichever is later.
 */
 
-constant $document_period_end_value =  set(date({covered @concept.local-name ='DocumentPeriodEndDate'}))
-
 constant $document_period_end_context = set({covered @concept.local-name ='DocumentPeriodEndDate'}.period.end)
 
 constant $maximum_period_end_date = max($document_period_end_value + $document_period_end_context)
@@ -62,10 +60,13 @@ $rule_id = (rule-name().split('.'))[rule-name().split('.').length];
 if (any(set(exists({covered @concept.local-name ='DocumentType' where $fact in $report_type_exclusions}))))
 	skip
 else
-	$fact1 = {@SubsequentEventTypeAxis = * as $ssa};
-	$sub_event_at_date = $fact1.period.end;
-	/** Added and true for the case where max period end date comes back as none. none and true = skip **/
-	$sub_event_at_date <= $maximum_period_end_date and true
+	if $document_period_end_value.length > 1
+			skip
+		else
+			$fact1 = {@SubsequentEventTypeAxis = * as $ssa};
+			$sub_event_at_date = $fact1.period.end;
+			/** Added and true for the case where max period end date comes back as none. none and true = skip **/
+			$sub_event_at_date <= $maximum_period_end_date and true
 
 message
 "The date of {$sub_event_at_date} used for {$fact1.concept.label.text} and the Subsequent Event Type [Axis] with a value of {$fact1} is earlier than or the same as the reporting period end date of {$maximum_period_end_date}. Either remove the subsequent event axis from this value, change the reporting period end date for the value or update the Document and Entity Information document period end date.

dqc_us_rules/source/us/2019/DQC_0006.xule

@@ -27,6 +27,7 @@ if exists({covered @concept.local-name ='DocumentFiscalPeriodFocus'})
 		and not(exists({covered @concept.local-name ='DocumentType' where $fact in $report_type_exclusions}))
 		and not(exists({covered @concept = qname($extension_ns,'TransitionReport')}))
 		and not(exists({covered @concept.local-name = 'DocumentTransitionReport'}))
+		and not $document_period_end_value.length > 1
 	else
 		false
 else

dqc_us_rules/source/us/2019/constant.xule

@@ -179,4 +179,5 @@ constant $OCI_CONCEPT_NETWORKS = FILTER $CALC_NETWORKS where $item.role.descript
 
 constant $OCI_CONCEPTS = sum(set(for $calcNetwork in $OCI_CONCEPT_NETWORKS.sort
 						$calcNetwork.concept-names
-					))
+					))
+constant $document_period_end_value =  set(date({covered @concept.local-name ='DocumentPeriodEndDate'}))

dqc_us_rules/source/us/2020/DQC_0005.xule

@@ -11,8 +11,6 @@ Taxonomy: US GAAP 2020
 	value or the context end date on the fact, whichever is later.
 */
 
-constant $document_period_end_value =  set(date({covered @concept.local-name ='DocumentPeriodEndDate'}))
-
 constant $document_period_end_context = set({covered @concept.local-name ='DocumentPeriodEndDate'}.period.end)
 
 constant $maximum_period_end_date = max($document_period_end_value + $document_period_end_context)
@@ -60,10 +58,13 @@ $rule_id = (rule-name().split('.'))[rule-name().split('.').length];
 	if (any(set(exists({covered @concept.local-name ='DocumentType' where $fact in $report_type_exclusions}))))
 		skip
 	else
-		$fact1 = {@SubsequentEventTypeAxis = * as $ssa};
-		$sub_event_at_date = $fact1.period.end;
-		/** Added and true for the case where max period end date comes back as none. none and true = skip **/
-		$sub_event_at_date <= $maximum_period_end_date and true
+		if $document_period_end_value.length > 1
+			skip
+		else
+			$fact1 = {@SubsequentEventTypeAxis = * as $ssa};
+			$sub_event_at_date = $fact1.period.end;
+			/** Added and true for the case where max period end date comes back as none. none and true = skip **/
+			$sub_event_at_date <= $maximum_period_end_date and true
 
 message
 "The date of {$sub_event_at_date} used for {$fact1.concept.label.text} and the Subsequent Event Type [Axis] with a value of {$fact1} is earlier than or the same as the reporting period end date of {$maximum_period_end_date}. Either remove the subsequent event axis from this value, change the reporting period end date for the value or update the Document and Entity Information document period end date.

dqc_us_rules/source/us/2020/DQC_0006.xule

@@ -27,6 +27,7 @@ if exists({covered @concept.local-name ='DocumentFiscalPeriodFocus'})
 		and not(exists({covered @concept.local-name ='DocumentType' where $fact in $report_type_exclusions}))
 		and not(exists({covered @concept = qname($extension_ns,'TransitionReport')}))
 		and not(exists({covered @concept.local-name = 'DocumentTransitionReport'}))
+		and not $document_period_end_value.length > 1
 	else
 		false
 else

dqc_us_rules/source/us/2020/constant.xule

@@ -224,4 +224,13 @@ and (not $item.drs-role.description.lower-case.contains('schedule iv'))
 
 constant $STATEMENT_NETWORK_CONCEPTS = filter taxonomy().networks(summation-item) where $item.role.description.contains('- Statement -') returns $item.concepts
 
-constant $STATEMENT_CONCEPTS = sum(filter $STATEMENT_NETWORK_CONCEPTS returns $item.name)
+constant $STATEMENT_CONCEPTS = sum(filter $STATEMENT_NETWORK_CONCEPTS returns $item.name)
+
+/*  
+*	Gets the end of period date (dei:DocumentPeriodEndDate).  Returns the fact
+*	value or the context end date on the fact, whichever is later.
+*
+*	Used for Rule 5
+*/
+
+constant $document_period_end_value =  set(date({covered @concept.local-name ='DocumentPeriodEndDate'}))

dqc_us_rules/source/us/2021/DQC_0005.xule

@@ -51,6 +51,9 @@ $rule_id = (rule-name().split('.'))[rule-name().split('.').length];
 if (any(set(exists({covered @concept.local-name ='DocumentType' where $fact in $REPORT_TYPE_EXCLUSIONS}))))
 	skip
 else
+	if $DOCUMENT_PERIOD_END_VALUE.length > 1
+		skip
+	else
 	$fact1 = {@SubsequentEventTypeAxis = * as $ssa};
 	$sub_event_at_date = $fact1.period.end;
 	/** Added and true for the case where max period end date comes back as none. none and true = skip **/

dqc_us_rules/source/us/2021/DQC_0006.xule

@@ -27,6 +27,7 @@ if exists({covered @concept.local-name ='DocumentFiscalPeriodFocus'})
 		and not(exists({covered @concept.local-name ='DocumentType' where $fact in $REPORT_TYPE_EXCLUSIONS}))
 		and not(exists({covered @concept = qname($EXTENSION_NS,'TransitionReport')}))
 		and not(exists({covered @concept.local-name = 'DocumentTransitionReport'}))
+		and not $DOCUMENT_PERIOD_END_VALUE.length > 1
 	else
 		false
 else

dqc_us_rules/source/us/2021/DQC_0141.xule

@@ -15,31 +15,35 @@ $ruleId = (rule-name().split('.'))[rule-name().split('.').length];
 
 /** Determine if accrued Interest and Available for sale securities are reported on the BS **/
 
-$valuesReportedWithInterest = list({@concept in $INCLUDING_ACCRUED_INTEREST})
-
-if $valuesReportedWithInterest.length > 0
-    $valuesReportedExcludingInterest = list({@concept in $EXCLUDING_ACCRUED_INTEREST})
-    if $valuesReportedExcludingInterest.length > 0
-    // LOOK Up all the calculation relationships and see if that calc relationship exists in the filing. This is used to determine if there is a reconciliation. //
-        $IncludingInterestSourceCalcs = navigate summation-item children from (filter $valuesReportedWithInterest returns $item.concept.name).to-set where $relationship.target-name in $EXCLUDING_ACCRUED_INTEREST returns set source-name;
-
-        /** THIS SECTION IS FOR THE MESSAGE.  IT WORKS OUT THE BIGGEST LIST OF ITEMS IN THE FILING AND TEH SMALLEST AND RETURNS THE SMALLEST AS THEY ARE ASSUMED TO BE THE ERROR **/
-        if $valuesReportedWithInterest.length > $valuesReportedExcludingInterest.length
-            $incorrectElements = (filter $valuesReportedExcludingInterest returns $item.concept.name).to-set
-            $correctElements = (filter $valuesReportedWithInterest returns $item.concept.name).to-set
-            $setType = "elements excluding interest"
-            $setTypeContra = "elements including interest"
-            $IncludingInterestSourceCalcs.intersect($correctElements).length == 0
-        else
-            $incorrectElements = (filter $valuesReportedWithInterest returns $item.concept.name).to-set
-            $correctElements = (filter $valuesReportedExcludingInterest returns $item.concept.name).to-set
-            $setType = "elements including interest"
-            $setTypeContra = "elements excluding interest"
-            $IncludingInterestSourceCalcs.intersect($incorrectElements).length == 0 
-    else   
+$AccruedInterestClasses = list("AccountsRec","DebtSecuritiesHeldToMaturity","AvailableForSaleSecuritiesDebtSecurities","DirectFinancingLeaseNet","FinancingReceivable","NetInvestmentInLease","SalesTypeLeaseNet")
+
+for $class in $AccruedInterestClasses
+
+    $valuesReportedWithInterest = list({@concept in $INCLUDING_ACCRUED_INTEREST_DICT[$class]})
+
+    if $valuesReportedWithInterest.length > 0
+        $valuesReportedExcludingInterest = list({@concept in $EXCLUDING_ACCRUED_INTEREST_DICT[$class]})
+        if $valuesReportedExcludingInterest.length > 0
+        // LOOK Up all the calculation relationships and see if that calc relationship exists in the filing. This is used to determine if there is a reconciliation. //
+            $IncludingInterestSourceCalcs = navigate summation-item children from (filter $valuesReportedWithInterest returns $item.concept.name).to-set where $relationship.target-name in $EXCLUDING_ACCRUED_INTEREST_DICT[$class] returns set source-name;
+
+            /** THIS SECTION IS FOR THE MESSAGE.  IT WORKS OUT THE BIGGEST LIST OF ITEMS IN THE FILING AND TEH SMALLEST AND RETURNS THE SMALLEST AS THEY ARE ASSUMED TO BE THE ERROR **/
+            if $valuesReportedWithInterest.length > $valuesReportedExcludingInterest.length
+                $incorrectElements = (filter $valuesReportedExcludingInterest returns $item.concept.name).to-set
+                $correctElements = (filter $valuesReportedWithInterest returns $item.concept.name).to-set
+                $setType = "elements excluding interest"
+                $setTypeContra = "elements including interest"
+                $IncludingInterestSourceCalcs.intersect($correctElements).length == 0
+            else
+                $incorrectElements = (filter $valuesReportedWithInterest returns $item.concept.name).to-set
+                $correctElements = (filter $valuesReportedExcludingInterest returns $item.concept.name).to-set
+                $setType = "elements including interest"
+                $setTypeContra = "elements excluding interest"
+                $IncludingInterestSourceCalcs.intersect($incorrectElements).length == 0 
+        else   
+            false
+    else
         false
-else
-    false
 
 message
 "The filing reports values that use the including accrued interest items and the excluding accrued interest items. Review the accounting policy elections to determine if you should be using the excluding accrued interest items or the including accrued interest items.