Update v20 for Public Exposure

[davidtauriello]

Changes:

Seven new rules for US GAAP taxonomy filers are available for public comment from November 15 through December 31, 2022 - see https://xbrl.us/public-review to comment, or use issues and pull requests in this branch.

• DQC_0142 - Typed Dimension Axis Restriction - This rule checks that the new typed dimensions to support Business Development Corporation (BDC) filings are defined correctly. The rule checks that each fact is associated with 1 typed dimension. Each fact should using a typed investment dimension, cannot use another explicit dimension. The only exception to the rule is the use of the explicit axis InvestmentCompanyNonconsolidatedSubsidiaryAxis, which was added as part of the BDC taxonomy upgrade.
• DQC_0143 – Derivative Position Extensible Enumeration - This rule checks that the extensible enumeration element DerivativePositionExtensibleEnumeration can only use two values. The two allows values are:
  • CallOptionMember
  • PutOptionMember
• DQC_0144 – No Balance Attribute in Financial Statements - This rule checks that extension monetary elements included in the balance sheet, income statement, cash flow statements and shareholders equity statements include a balance attribute. This is important so that data users have some idea what type of element the extension element is. If it is in the balance sheet then a credit is a liability or equity and if it is a debit then it is clear it is some kind of asset, thus allowing reasonable classification.
• DQC_0145 – Inappropriate Cash Flow Presentation - This rule looks at the presentation linkbase of the cash flow statement and income statement to determine that elements have been presented correctly. The rule has three parts.
  • Part 1
    The first part of the rule determines the presentation children of the abstract concept representing financing items of NetCashProvidedByUsedInFinancingActivitiesAbstract. These concepts are then compared to the concepts not in the financing section of the us-gaap taxonomy defined by the FASB. If there is an intersection then these concepts are output as errors. This misclassification is a problem when trying to determine the financing items from the presentation linkbase.
  • Part 2
    The second part of the rule determines the presentation children of the abstract concept representing investing items of NetCashProvidedByUsedInInvestingActivitiesAbstract. These concepts are then compared to the concepts not in the investing section of the us-gaap taxonomy defined by the FASB. If there is an intersection then these concepts are output as errors. This misclassification is a problem when trying to determine the financing items from the presentation linkbase.
  • Part 3
    The third part of the rule identifies those elements defined as presentation descendants of IncreaseDecreaseInOperatingCapitalAbstract in the US-GAAP taxonomy defined by FASB. It then determines if any of these concepts are used in the income statement. In a number of instances filers are taking these elements and using them in the income statement incorrectly.
• DQC_0146 – Incorrect Period Reported - This rule identifies incorrect period durations used in the income statement of the 10-K. The rule identifies where a company has reported a 10K but the majority of the values reported on the Income Statement are for a period other than a year. Although uncommon, this rule is provided to allow filers to detect if this situation has occurred.
• DQC_0147 - Incorrect Sign of Elimination - This rule identifies when a filer enters a positive value for an element using the elimination member (on the consolidated items access) when it should be negative. The rule uses the same logic as used for the non negative rule (DQC_0015).
• Rule DQC_0148 – OCI Items in Income - This rule identifies if OCI items have been included in the calculation of net income.

Pull request process

• Full description of changes provided above.
• Reviewed by another person. (+1)
• If this is a code change, reviewed by a second person. (+1)
• QA'd to the specifications listed here. Documentation only changes do not require the formal code quality assurance process. (+10)

Once checklist is complete, @campbellpryde @marcward @davidtauriello please review for merge.