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Pre-release

Version 17 includes eight new automated checks for SEC filers using the US GAAP or IFRS taxonomies as described below, plus updated to two existing rules. The DQC approved these rules for public exposure from November 15 - December 31, 2021.

  • DQC_0125 - Lease Cost Cannot be Negative - Lease costs can be negative in those cases where the lease is sub leased to another party and the sublease income exceeds the lease cost. This rule identifies those cases where the lease cost is negative and no Sublease Income​​ is reported.

  • DQC_0126 - FS Calculation Check with Non Dimensional Data - This rule identifies those cases where the calculations defined for the face financial statements (Statement of Changes in Shareholders Equity is not covered) in the company provided calculation linkbase do not match the actual values reported. The rule works through every element in the statement and checks if it has any calculation children. If it does it takes the values of the children in the default and checks that they add to the parent value.

  • DQC_0127 - Incorrect Dimensional Item Used on Financial Statements - This rule identifies those cases where the dimensional structures defined for the face financial statements (Statement of Changes in Shareholders Equity is not covered) in the company provided definition linkbase do not match the actual values reported.

  • DQC_0128 - Dimensional Values Larger than the Default - The rule identifies a list of dimensions that should not have negative values and determines if any of the dimensionalized monetary values are greater than the default value. This uses the same list of elements used by rule 15 for validating negative items. The rule only checks dimensionalized values that appear on the following axes:

    US GAAP

    • PropertyPlantAndEquipmentByTypeAxis,
    • StatementClassOfStockAxis,
    • LongtermDebtTypeAxis,
    • srt:ProductOrServiceAxis,
    • FiniteLivedIntangibleAssetsByMajorClassAxis,
    • DebtInstrumentAxis

    IFRS (new axes added)

    • ClassesOfPropertyPlantAndEquipmentAxis,
    • ClassesOfOrdinarySharesAxis,
    • ProductsAndServicesAxis,
    • ClassesOfIntangibleAssetsOtherThanGoodwillAxis
    • BorrowingsByNameAxis
  • DQC_0129 - Dimensional Equivalents IFRS - This rule evaluates whether a fact expressed with no dimensions is equal to the same fact expressed in a table with dimensions. In addition, this rule determines if the dimensional value should be the inverse of the same value represented as a line item.

  • DQC_0130 - Earnings Per Share Calculation IFRS - This rule evaluates if the value reported for earnings per share metrics matches the value calculated from its components

  • DQC_0131 - Lease Allocation in Balance Sheet - This rule detects of the value of a lease reported in the footnotes is greater than the balance sheet line item.

  • DQC_0132 – Operating Lease Amortization - This rule identifies when an extension element is used instead of the standard element for OperatingLeaseRightOfUseAssetAmortizationExpense which was added to the 2020 US GAAP taxonomy.

  • Approved DQC rules that are updated in this release:

    DQC_0057 - Cash Flow Opening and Closing Balances

    DQC_0116 - Line Items Requiring the Asset Acquisition Axis

  • Reference implementation Xule code base is v16.0.0RC5-x with updates through v16.0.7

  • Added unit tests, updated resources.zip and compiled ruleset.zip files

Change logs, build details & unit test results:

Users should update DQC Rules plugin installations to at least 15.0.3-x to ensure you're running the latest xule processor for the DQC rules. Remember to update to the latest rulesetMap - see the last step for new installations below.

If you're adding the plugin to your Arelle installation for the first time, install according to the instructions below.

To use DQC Rules with Arelle's graphic interface (GUI):

  1. Download and extract the source code .zip or tar.gz archive from the Assets for this release listed below to your local computer.

  2. Remove all prior DQC Rules plugin installations from Arelle. Any prior version of DQC rules / xule should be removed. To do this, start Arelle, Go to Help->Manage Plugins menu. Select the existing xule (DQC) plugin and click on remove, close the Plugins menu and click "Yes" to allow the Arelle application to restart, then close Arelle.

  3. Delete existing DQC.py from the plugin\validate folder and xule folder from Arelle's plugin folder and replace with files from this release. The plugin folder in the DQC release follows the plugin folder structure in Arelle. The DQC.py file from the plugin\validate subfolder of the release should be dropped in the corresponding folder in the Arelle install. Likewise, the xule folder and files should be located at the plugin\xule folder in the Arelle install.

  4. Initialize the DQC plugin. After the files are copied from the release archive into the Arelle folder structure on the local computer, start Arelle and go to the Help->Manage Plugins menu. Click on the "Select" button, choose "DQC.py" from the list and then click "OK" and "Yes" to restart Arelle. NOTE: It is not necessary to to select the "xule" plugin - the DQC.py plugin imports the xule files automatically.

  5. Set the plugin to validate filings. After Arelle (re)starts, check that there is a check mark next to the DQC option under the Tools->Validation menu. If the DQC is not selected, click on the option to select it and it is now ready to run DQC checks when a filing is opened in Arelle. The current build references are listed in the Change log section of this release page (in Arelle, this detail is found under the Tools->DQC->Version... menu)

  6. Use the Tools->DQC menu to update the Ruleset Map to the current version or manage changes to a customized Ruleset Map in the existing environment. See the README and Usage pages for more details and options.

To use DQC Rules from the command line:

Use --plugin validate/DQC on the command line. See Using DQC Rules with Arelle - from a command prompt for complete details.

Ruleset Map Options

About the DQC Rules Plugin

The DQC rules are run using an Arelle plugin written in an XBRL rule syntax called Xule. Xule is processed in a plugin for the SEC's EDGAR Renderer/Previewer - Arelle on a local computer or server. The DQC plugin reads a specified ruleset and the assertions defined in the ruleset are evaluated against an XBRL instance, a taxonomy or an extension taxonomy, creating validation messages.

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Version 16 includes eight new automated checks as described below, including updates to rules for filers using the 2021 IFRS taxonomy. During its September 29, 2021 meeting, the Data Quality Committee approved the rules for release and set an effective date for implementation of December 1, 2021.

This version requires Python 3.9.

New Rules:

  • DQC_DQC_0117 – Financial Statement Tables Dimensional Cross Check: This rule identifies inconsistent calculations defined for the Financial Statements. The rule covers the Cash Flow Statement, Statement of Financial Position and the Income Statement and excludes the Statement of Changes in Shareholders Equity. The rule evaluates if the dimensional values reported in the financial statements are equal to the reported sum of these dimensional values. Both the dimensional values and the aggregate value need to be reported in the financial statement. The rule checks a limited amount of axes. The axis aggregations checked by the rule are as follows:

    • StatementClassOfStockAxis
    • ProductOrServiceAxis'
    • PropertyPlantAndEquipmentByTypeAxis
    • LongtermDebtTypeAxis
    • RelatedPartyTransactionsByRelatedPartyAxis
    • StatementBusinessSegmentsAxis
    • FinancialInstrumentAxis
    • LimitedPartnersCapitalAccountByClassAxis
    • PartnerTypeOfPartnersCapitalAccountAxis
    • FiniteLivedIntangibleAssetsByMajorClassAxis
    • InformationByCategoryOfDebtSecurityAxis
  • DQC_0118 - Financial Statement Tables Calculation Check of Required Context: This rule identifies inconsistent calculations defined for the Financial Statements. The rule covers the Cash Flow Statement, Statement of Financial Position, the Income Statement and excludes the Statement of Changes in Shareholders Equity. The rule evaluates each line in the financial statements representing an aggregation based on the elements defined in the calculation linkbase. If the sum of the child elements does not equal the value reported for the aggregation then an error is reported. The rule will only run for the period representing the required context.

  • DQC_0119 - Income Before Tax Equity Method: This rule is intended to identify those cases where the company uses the element IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments in an inappropriate manner. The rule has 2 parts:

  1. If the filer has used the element representing “Income before income tax, Non Controlling Interest and Equity Method Investments”, then the filer must also have disclosed Equity Method Investments. To check if the company has reported equity method investments the rule checks if the filer has reported values for any of the following elements: (With dimensions and without dimensions)
    a. IncomeLossFromEquityMethodInvestments,
    b. IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions,
    c. IncomeLossFromAffordableHousingProjectsEquityMethodInvestments
  2. The rule identifies descendant calculation elements of the “Income before income tax, Non Controlling Interest and Equity Method Investments”. The rule determines if any of the components of the element include Equity Method investments using the element IncomeLossFromEquityMethodInvestments or IncomeLossFromEquityMethodInvestmentsNetOfDividendsOrDistributions.
  • DQC_0120 - Incorrect Line Item Reference: This rule is intended to identify those cases where the company uses an extensible list item that refers to a balance sheet line item that does not exist on the balance sheet. The rule checks that the values provided for the following extensible list items are legitimate balance sheet line items that appear in the calculation linkbase of the balance sheet:

    • FinanceLeaseLiabilityCurrentStatementOfFinancialPositionExtensibleList
    • FinanceLeaseLiabilityNoncurrentStatementOfFinancialPositionExtensibleList
    • FinanceLeaseRightOfUseAssetStatementOfFinancialPositionExtensibleList
    • OperatingLeaseLiabilityNoncurrentStatementOfFinancialPositionExtensibleList
    • OperatingLeaseLiabilityCurrentStatementOfFinancialPositionExtensibleList
    • OperatingLeaseRightOfUseAssetStatementOfFinancialPositionExtensibleList
  • DQC_0121 - Incorrect Transition Elements Used: This rule is intended to identify those cases where the company reports line items that have been transitioned because of changes in accounting standards. The rule identifies those elements that should no longer be used by the filer. The taxonomy includes updated elements that reflect the new accounting standards and they should be used. In many cases the filer is unaware that an element has been transitioned and continues to use it until such time as it is deprecated and can no longer be used. This rule helps identify these elements so that filers can replace the transition elements with elements that reflect current US-GAAP. The rule has 2 parts:

  1. Use of the following transition elements will trigger an error. These are identified as descendants of the following abstract concepts in the US-GAAP 2020 and 2021 taxonomies:

    • ASU201601TransitionAbstract
    • ASU201618TransitionAbstract
  2. Use of the following transition elements (used by companies other than emerging growth companies) will trigger an error. These are identified as descendants of the following abstract concepts in the US-GAAP 2020 and 2021 taxonomies:

    • ASU201602TransitionAbstract
    • ASU201712TransitionAbstract
    • ASU201807TransitionAbstract

    The following elements are excluded from the rule:

    • LongTermDebtAndCapitalLeaseObligationsMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear
    • LongTermDebtAndCapitalLeaseObligationsRepaymentsOfPrincipalInNextTwelveMonths
    • LongTermDebtAndCapitalLeaseObligationsMaturitiesRepaymentsOfPrincipalInYearTwo
    • LongTermDebtAndCapitalLeaseObligationsMaturitiesRepaymentsOfPrincipalInYearThree
    • LongTermDebtAndCapitalLeaseObligationsMaturitiesRepaymentsOfPrincipalInYearsTwoAndThree
    • LongTermDebtAndCapitalLeaseObligationsMaturitiesRepaymentsOfPrincipalInYearFour
    • LongTermDebtAndCapitalLeaseObligationsMaturitiesRepaymentsOfPrincipalInYearFive
    • LongtermDebtAndCapitalLeaseObligationsMaturitiesRepaymentsOfPrincipalInYearsFourAndFive
    • LongTermDebtAndCapitalLeaseObligationsMaturitiesRepaymentsOfPrincipalAfterYearFive
  • DQC_0122 - Components of Equity on the Balance Sheet: This rule is intended to identify those cases where the company reports the components of equity or partners capital on the balance sheet. If one of these two dimensions are included as part of the balance sheet then the rule will return an error identifying the number of facts using the axis reported in the balance sheet.

    • StatementEquityComponentsAxis
    • PartnerCapitalComponentsAxis
  • DQC_0123 - Missing Components of Equity Axis: The rule identifies where a company has reported classes of stock but has not indicated if they are common or preferred or treasury components of equity. The rule identifies facts reported using one of the following line items using the class of stock axis without any other dimensions:

    • StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest or
    • StockholdersEquity
  • DQC_0124 - Breakdown of Lease Liabilities & Assets Across Financial Statement Lines Items: The rule flags an error when lease liabilities and assets are present but have not been included in the presentation linkbase of the financial statements. The intent of the rule is to allow filers to check that their filing is consistent with the FASB's XBRL implementation guide and US-GAAP. If the extensible list item or Balance Sheet Location Axis is not used then the rule will report an error. The rule applies to the following items used to record lease liabilities and assets on the balance sheet:

    • FinanceLeaseLiability
    • FinanceLeaseLiabilityCurrent
    • FinanceLeaseLiabilityNoncurrent
    • FinanceLeaseRightOfUseAsset
    • OperatingLeaseRightOfUseAsset

    The associated extensible list items required for each of these elements is as follows:

    • FinanceLeaseLiabilityStatementOfFinancialPositionExtensibleList
    • FinanceLeaseLiabilityCurrentStatementOfFinancialPositionExtensibleList
    • FinanceLeaseLiabilityNoncurrentStatementOfFinancialPositionExtensibleList
    • FinanceLeaseRightOfUseAssetStatementOfFinancialPositionExtensibleList
    • OperatingLeaseRightOfUseAssetStatementOfFinancialPositionExtensibleList

Changes to existing rules

#584 - changes during v16 public exposure
#586 - updates to dqc_0087, dqc_0117, dqc_0118 and dqc_0124
#588 & #590 - updates to functions.xule for dqc_0117 and dqc_0118
#591 #593 #595 #597 - updates for dqc_0118
#598 updates for dqc_0121
#600 update dqc_0118
#603 update dqc_0117 effective date

Change logs, build details & unit test results:

Users should update DQC Rules plugin installations to at least 15.0.3-x to ensure you're running the latest xule processor for the DQC rules. Remember to update to the latest rulesetMap - see the last step for new installations below.

If you're adding the plugin to your Arelle installation for the first time, install according to the instructions below.

To use DQC Rules with Arelle's graphic interface (GUI):

  1. Download and extract the source code .zip or tar.gz archive from the Assets for this release listed below to your local computer.

  2. Remove all prior DQC Rules plugin installations from Arelle. Any prior version of DQC rules / xule should be removed. To do this, start Arelle, Go to Help->Manage Plugins menu. Select the existing xule (DQC) plugin and click on remove, close the Plugins menu and click "Yes" to allow the Arelle application to restart, then close Arelle.

  3. Delete existing DQC.py from the plugin\validate folder and xule folder from Arelle's plugin folder and replace with files from this release. The plugin folder in the DQC release follows the plugin folder structure in Arelle. The DQC.py file from the plugin\validate subfolder of the release should be dropped in the corresponding folder in the Arelle install. Likewise, the xule folder and files should be located at the plugin\xule folder in the Arelle install.

  4. Initialize the DQC plugin. After the files are copied from the release archive into the Arelle folder structure on the local computer, start Arelle and go to the Help->Manage Plugins menu. Click on the "Select" button, choose "DQC.py" from the list and then click "OK" and "Yes" to restart Arelle. NOTE: It is not necessary to to select the "xule" plugin - the DQC.py plugin imports the xule files automatically.

  5. Set the plugin to validate filings. After Arelle (re)starts, check that there is a check mark next to the DQC option under the Tools->Validation menu. If the DQC is not selected, click on the option to select it and it is now ready to run DQC checks when a filing is opened in Arelle. The current build references are listed in the Change log section of this release page (in Arelle, this detail is found under the Tools->DQC->Version... menu)

  6. Use the Tools->DQC menu to update the Ruleset Map to the current version or manage changes to a customized Ruleset Map in the existing environment. See the README and Usage pages for more details and options.

To use DQC Rules from the command line:

Use --plugin validate/DQC on the command line. See Using DQC Rules with Arelle - from a command prompt for complete details.

Ruleset Map Options

About the DQC Rules Plugin

The DQC rules are run using an Arelle plugin written in an XBRL rule syntax called Xule. Xule is processed in a plugin for the SEC's EDGAR Renderer/Previewer - Arelle on a local computer or server. The DQC plugin reads a specified ruleset and the assertions defined in the ruleset are evaluated against an XBRL instance, a taxonomy or an extension taxonomy, creating validation messages.

Compare
Choose a tag to compare
Pre-release

Version 17 includes eight new automated checks for SEC filers using the US GAAP or IFRS taxonomies as described below, plus updated to two existing rules. The DQC approved these rules for public exposure from November 15 - December 31, 2021.

  • DQC_0125 - Lease Cost Cannot be Negative - Lease costs can be negative in those cases where the lease is sub leased to another party and the sublease income exceeds the lease cost. This rule identifies those cases where the lease cost is negative and no Sublease Income​​ is reported.

  • DQC_0126 - FS Calculation Check with Non Dimensional Data - This rule identifies those cases where the calculations defined for the face financial statements (Statement of Changes in Shareholders Equity is not covered) in the company provided calculation linkbase do not match the actual values reported. The rule works through every element in the statement and checks if it has any calculation children. If it does it takes the values of the children in the default and checks that they add to the parent value.

  • DQC_0127 - Incorrect Dimensional Item Used on Financial Statements - This rule identifies those cases where the dimensional structures defined for the face financial statements (Statement of Changes in Shareholders Equity is not covered) in the company provided definition linkbase do not match the actual values reported.

  • DQC_0128 - Dimensional Values Larger than the Default - The rule identifies a list of dimensions that should not have negative values and determines if any of the dimensionalized monetary values are greater than the default value. This uses the same list of elements used by rule 15 for validating negative items. The rule only checks dimensionalized values that appear on the following axes:

    US GAAP

    • PropertyPlantAndEquipmentByTypeAxis,
    • StatementClassOfStockAxis,
    • LongtermDebtTypeAxis,
    • srt:ProductOrServiceAxis,
    • FiniteLivedIntangibleAssetsByMajorClassAxis,
    • DebtInstrumentAxis

    IFRS (new axes added)

    • ClassesOfPropertyPlantAndEquipmentAxis,
    • ClassesOfOrdinarySharesAxis,
    • ProductsAndServicesAxis,
    • ClassesOfIntangibleAssetsOtherThanGoodwillAxis
    • BorrowingsByNameAxis
  • DQC_0129 - Dimensional Equivalents IFRS - This rule evaluates whether a fact expressed with no dimensions is equal to the same fact expressed in a table with dimensions. In addition, this rule determines if the dimensional value should be the inverse of the same value represented as a line item.

  • DQC_0130 - Earnings Per Share Calculation IFRS - This rule evaluates if the value reported for earnings per share metrics matches the value calculated from its components

  • DQC_0131 - Lease Allocation in Balance Sheet - This rule detects of the value of a lease reported in the footnotes is greater than the balance sheet line item.

  • DQC_0132 – Operating Lease Amortization - This rule identifies when an extension element is used instead of the standard element for OperatingLeaseRightOfUseAssetAmortizationExpense which was added to the 2020 US GAAP taxonomy.

  • Approved DQC rules that are updated in this release:

    DQC_0057 - Cash Flow Opening and Closing Balances

    DQC_0116 - Line Items Requiring the Asset Acquisition Axis

  • Reference implementation Xule code base is v16.0.0RC5-x with updates through v16.0.7

  • Added unit tests, updated resources.zip and compiled ruleset.zip files

Change logs, build details & unit test results:

Users should update DQC Rules plugin installations to at least 15.0.3-x to ensure you're running the latest xule processor for the DQC rules. Remember to update to the latest rulesetMap - see the last step for new installations below.

If you're adding the plugin to your Arelle installation for the first time, install according to the instructions below.

To use DQC Rules with Arelle's graphic interface (GUI):

  1. Download and extract the source code .zip or tar.gz archive from the Assets for this release listed below to your local computer.

  2. Remove all prior DQC Rules plugin installations from Arelle. Any prior version of DQC rules / xule should be removed. To do this, start Arelle, Go to Help->Manage Plugins menu. Select the existing xule (DQC) plugin and click on remove, close the Plugins menu and click "Yes" to allow the Arelle application to restart, then close Arelle.

  3. Delete existing DQC.py from the plugin\validate folder and xule folder from Arelle's plugin folder and replace with files from this release. The plugin folder in the DQC release follows the plugin folder structure in Arelle. The DQC.py file from the plugin\validate subfolder of the release should be dropped in the corresponding folder in the Arelle install. Likewise, the xule folder and files should be located at the plugin\xule folder in the Arelle install.

  4. Initialize the DQC plugin. After the files are copied from the release archive into the Arelle folder structure on the local computer, start Arelle and go to the Help->Manage Plugins menu. Click on the "Select" button, choose "DQC.py" from the list and then click "OK" and "Yes" to restart Arelle. NOTE: It is not necessary to to select the "xule" plugin - the DQC.py plugin imports the xule files automatically.

  5. Set the plugin to validate filings. After Arelle (re)starts, check that there is a check mark next to the DQC option under the Tools->Validation menu. If the DQC is not selected, click on the option to select it and it is now ready to run DQC checks when a filing is opened in Arelle. The current build references are listed in the Change log section of this release page (in Arelle, this detail is found under the Tools->DQC->Version... menu)

  6. Use the Tools->DQC menu to update the Ruleset Map to the current version or manage changes to a customized Ruleset Map in the existing environment. See the README and Usage pages for more details and options.

To use DQC Rules from the command line:

Use --plugin validate/DQC on the command line. See Using DQC Rules with Arelle - from a command prompt for complete details.

Ruleset Map Options

About the DQC Rules Plugin

The DQC rules are run using an Arelle plugin written in an XBRL rule syntax called Xule. Xule is processed in a plugin for the SEC's EDGAR Renderer/Previewer - Arelle on a local computer or server. The DQC plugin reads a specified ruleset and the assertions defined in the ruleset are evaluated against an XBRL instance, a taxonomy or an extension taxonomy, creating validation messages.

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Users should update DQC Rules plugin installations to at least 15.0.3-x to ensure you're running the latest xule processor for the DQC rules. Remember to update to the latest rulesetMap - see the last step for new installations below.

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