Version 31.0.0RC3 of the Data Quality Committee Rules and Guidance

Version 31 DQC Rules for Public Review includes five new rules for US GAAP filers. The DQC approved the new rules for a 45-day public review on August 5, 2026 and these rules are available for comment through September 30, 2026 at https://xbrl.us/public-review.

Two sets of compiled ruleset .zip files are included in this release. When it is approved, Version 31 of the DQC rules must be run with XULE 30053 or later release.

• DQC_0245 - Consolidated Entities Axis in Statement Section - The purpose of the rule is to ensure that the ConsolidatedEntitiesAxis is not used in the statement section of a filing. Filers should use LegalEntityAxies for identifying legal entities in the statement section.

• DQC_0246 - Investment Identifier Axis Key Validation - The purpose of the rule is to validate the use of key-value pairs within the InvestmentIdentifierAxis dimension on a Schedule of Investments. The rule checks the

• DQC_0248 - 11-K Filing Cover Page Tagging with Legal Entity Axis – The purpose of the rule is to check 11K filings use members on the LegalEntityAxis to tag the DocumentType and AmendmentFlag on the cover page.

• DQC_0249 - Single Member Extensible Enumeration Axis Used Without Aggregate Value – The rule checks that when a filer uses an extensible enumeration axis with only a single member to disaggregate a line item, the filer also reports the aggregate value for that line item without the axis.

• DQC_0250 - Members Used Across Incompatible Dimension Classes – The rule checks that members are not used across dimensions that belong to different semantic classes.

• includes all Approved rules in v30.0.5

DQC change logs, XULE build details & unit test results:

• since last approved release v30.0.5...v30.0.0RC3
• DQC build 3.0.30053 || XULE build 3.0.30053
• - the readme.md outlines the testing process.

For installation and usage of the plugin in Arelle, see Deployment and Usage documentation, including instructions for updating to the latest Ruleset Map for DQC.

Ruleset Map Options

• The latest v30 approved and effective rulesetMap.json for DQC participants is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v30/rulesetMap.json

About the DQC Rules Plugin

The DQC ruleset .zip files are compiled checks written in an XBRL rule syntax called XULE. The checks are invoked using an Arelle plugin on a local computer or server. After Arelle processes an XBRL instance, a taxonomy or an extension taxonomy, the DQC plugin determines the proper compiled assertions to use (ruleset) and returns validation messages to note issues.

Version 30.0.5 of the Data Quality Committee Rules and Guidance

Ten new rules for US GAAP filers, as well as one new rule for IFRS filers and updates for previously approved rules were approved by the Data Quality Committee on Jun 26, 2026 and an effective date of September 1, 2026 was set for implementation by Center for Data Quality providers. See https://xbrl.us/rules-guidance for details.

New Rules:

US GAAP

• DQC_0233 Incorrect Use of ScenarioAdjustmentMember for Accounting Standard Updates] - The purpose of this rule is to ensure that filers do not use the ScenarioAdjustmentMember on the srt:StatementScenarioAxis to tag adjustments relating to the adoption of new accounting standards. The appropriate member to use for these adjustments is either CumulativeEffectPeriodOfAdoptionAdjustmentMember or RevisionOfPriorPeriodAccountingStandardsUpdateAdjustmentMember.
• DQC_0234 Incorrect Use of IncomeTaxAuthorityAxis with Domestic Tax Reconciliation Concepts] - The purpose of this rule is to ensure that filers do not use the IncomeTaxAuthorityAxis in combination with income tax reconciliation concepts that are inherently domestic (US federal) in nature. Concepts related to the Federal Statutory Rate, BEAT, GILTI, FDII, and cross-border adjustments are defined for US domestic calculations and are not intended to be disaggregated by tax authority jurisdiction. Additionally, when any fact is tagged with IncomeTaxAuthorityAxis, the filer must also report the TaxJurisdictionOfDomicileExtensibleEnumeration concept to indicate the domestic tax jurisdiction.
• DQC_0235 Incorrect Use of CollateralAxis with Repurchase Agreement and Securities Loaned Concepts] - The purpose of this rule is to ensure that filers do not use the CollateralAxis with gross repurchase agreement and securities loaned concepts. These concepts represent gross obligations that should be disaggregated by class of collateral pledged using CollateralPledgedInSecuredBorrowingAxis, not CollateralAxis.
• DQC_0236 Domestic Tax Jurisdiction Without Other Jurisdiction Breakdown] - The purpose of this rule is to ensure that when a filer reports facts using the domestic tax jurisdiction member (derived from TaxJurisdictionOfDomicileExtensibleEnumeration) on IncomeTaxAuthorityAxis, they also report corresponding fact values for the same line item with at least one other (non-domestic) tax jurisdiction member.
• DQC_0237 Location Balance Axis Member Not Present in Face Financial Statements] - The purpose of the rule is to ensure that when a filer uses the location balance axes (StatementOfFinancialPositionLocationBalanceAxis, StatementOfIncomeLocationBalanceAxis, or OtherComprehensiveIncomeBalanceAxis), the members used on those axes correspond to monetary concepts that actually appear in the face financial statements.
• DQC_0238 Segment Reporting Text Block Used Without StatementBusinessSegmentsAxis] - The purpose of the rule is to ensure that when a filer uses ScheduleOfSegmentReportingInformationBySegmentTextBlock, the filing also contains facts tagged with StatementBusinessSegmentsAxis. According to FASB taxonomy implementation guidance, segment reporting disclosures require that individual segment data be identified using the StatementBusinessSegmentsAxis, even when the entity has only a single reportable segment.
• DQC_0239 Capitalized Computer Software Concepts Incorrectly Tagged with FiniteLivedIntangibleAssetsByMajorClassAxis] - The purpose of the rule is to ensure that filers do not tag the capitalized software-to-be-sold line-item concepts (CapitalizedComputerSoftwareGross, CapitalizedComputerSoftwareAccumulatedAmortization, CapitalizedComputerSoftwareNet) with FiniteLivedIntangibleAssetsByMajorClassAxis. Per FASB taxonomy guidance, these line-item elements already communicate in their documentation label that the costs relate to software to be sold, leased, or marketed — no additional software member element disaggregation via FiniteLivedIntangibleAssetsByMajorClassAxis is appropriate for these specific concepts.
• DQC_0241 Incorrect Use of TransactionTypeAxis with Transaction Market Method Members] - The purpose of the rule is to ensure that filers do not use TransactionTypeAxis with market method members (OverTheCounterMember, ExchangeTradedMember, or ExchangeClearedMember). The 2026 US GAAP taxonomy introduced TransactionMarketMethodAxis specifically for disaggregating transactions by their market or clearing method.
• DQC_0242 Software-to-be-Sold Not Using Dedicated Capitalized Software Concepts] - The purpose of this rule is to identify cases where filers use generic finite-lived intangible asset elements (FiniteLivedIntangibleAssetsGross, FiniteLivedIntangibleAssetsAccumulatedAmortization, or FiniteLivedIntangibleAssetsNet) in combination with a member on FiniteLivedIntangibleAssetsByMajorClassAxis, where the label applied to that concept indicates the amounts relate to software to be sold, leased, or marketed. In these cases, the filer should instead use the dedicated concept CapitalizedComputerSoftwareGross (or its accumulated amortization and net counterparts), which exists precisely for this purpose.
• DQC_0243 Inappropriate Use of ConsolidationItemsAxis with Cash Flow and Equity Concepts] - The purpose of this rule is to prevent the use of srt:ConsolidationItemsAxis with cash flow statement concepts and with equity concepts. The ConsolidationItemsAxis is a grouping structure used to identify values before intercompany, intersegment, or inter-geography eliminations within a consolidation.

IFRS

• DQC_0232 Disallowed Combined Total Concepts in IFRS 18 Statement of Operating Activities or Income Statement] - The purpose of the rule is to ensure that IFRS 18 filers do not use certain combined total concepts as distinct line items in the statement of operating activities or income statement. Under IFRS 18, the concepts Depreciation, Amortisation, and ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss represent aggregated totals that span operating, investing, and financing activities. Including them as individual items in the primary financial statements undermines the activity-based disaggregation required by IFRS 18.

Additional updates

• updated ESEF to include support for 2025 IFRS
• existing rules updated from v29.0.6
• updated dqc_0163 - Segment Expenditure Addition To Long Lived Assets to include PaymentsToAcquireProductiveAssets
• recompile ruleset .zip files
  Python 3.13 || Arelle 2.44.0 || XULE 30052.1 for v30.0.5

DQC change logs, XULE build details & unit test results:

• since last approved release v29.0.6...v30.0.5
• within the current release v30.0.0...v30.0.5
• DQC build 3.0.23752 || XULE build 3.0.30052
• - the readme.md outlines the testing process.

For installation and usage of the plugin in Arelle, see Deployment and Usage documentation, including instructions for updating to the latest Ruleset Map for DQC.

Ruleset Map Options

• The current approved and effective v30 rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v30/rulesetMap.json

About the DQC Rules Plugin

The DQC ruleset .zip files are compiled checks written in an XBRL rule syntax called XULE. The checks are invoked using an Arelle plugin on a local computer or server. After Arelle processes an XBRL instance, a taxonomy or an extension taxonomy, the DQC plugin determines the proper compiled assertions to use (ruleset) and returns validation messages to note issues.

Version 31.0.0RC2 of the Data Quality Committee Rules and Guidance

Version 31 DQC Rules for Public Review includes five new rules for US GAAP filers. The DQC approved the new rules for a 45-day public review on August 5, 2026 and these rules are available for comment through September 30, 2026 at https://xbrl.us/public-review.

Two sets of compiled ruleset .zip files are included in this release. When it is approved, Version 31 of the DQC rules must be run with XULE 30053 or later release.

• DQC_0245 - Consolidated Entities Axis in Statement Section - The purpose of the rule is to ensure that the ConsolidatedEntitiesAxis is not used in the statement section of a filing. Filers should use LegalEntityAxies for identifying legal entities in the statement section.

• DQC_0246 - Investment Identifier Axis Key Validation - The purpose of the rule is to validate the use of key-value pairs within the InvestmentIdentifierAxis dimension on a Schedule of Investments. The rule checks the

• DQC_0248 - 11-K Filing Cover Page Tagging with Legal Entity Axis – The purpose of the rule is to check 11K filings use members on the LegalEntityAxis to tag the DocumentType and AmendmentFlag on the cover page.

• DQC_0249 - Single Member Extensible Enumeration Axis Used Without Aggregate Value – The rule checks that when a filer uses an extensible enumeration axis with only a single member to disaggregate a line item, the filer also reports the aggregate value for that line item without the axis.

• DQC_0250 - Members Used Across Incompatible Dimension Classes – The rule checks that members are not used across dimensions that belong to different semantic classes.

• includes all Approved rules in v30.0.3

DQC change logs, XULE build details & unit test results:

• since last approved release v30.0.3...v30.0.0RC1
• DQC build 3.0.30053 || XULE build 3.0.30053
• - the readme.md outlines the testing process.

For installation and usage of the plugin in Arelle, see Deployment and Usage documentation, including instructions for updating to the latest Ruleset Map for DQC.

Ruleset Map Options

• The current approved and effective v29 rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v29/rulesetMap.json
• The latest v30 approved rulesetMap.json for DQC participants is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v30/rulesetMap.json

About the DQC Rules Plugin

The DQC ruleset .zip files are compiled checks written in an XBRL rule syntax called XULE. The checks are invoked using an Arelle plugin on a local computer or server. After Arelle processes an XBRL instance, a taxonomy or an extension taxonomy, the DQC plugin determines the proper compiled assertions to use (ruleset) and returns validation messages to note issues.

Version 30.0.4 of the Data Quality Committee Rules and Guidance

Ten new rules for US GAAP filers, as well as one new rule for IFRS filers and updates for previously approved rules were approved by the Data Quality Committee on Jun 26, 2026 and an effective date of September 1, 2026 was set for implementation by Center for Data Quality providers. See https://xbrl.us/rules-guidance for details.

New Rules:

US GAAP

• DQC_0233 Incorrect Use of ScenarioAdjustmentMember for Accounting Standard Updates] - The purpose of this rule is to ensure that filers do not use the ScenarioAdjustmentMember on the srt:StatementScenarioAxis to tag adjustments relating to the adoption of new accounting standards. The appropriate member to use for these adjustments is either CumulativeEffectPeriodOfAdoptionAdjustmentMember or RevisionOfPriorPeriodAccountingStandardsUpdateAdjustmentMember.
• DQC_0234 Incorrect Use of IncomeTaxAuthorityAxis with Domestic Tax Reconciliation Concepts] - The purpose of this rule is to ensure that filers do not use the IncomeTaxAuthorityAxis in combination with income tax reconciliation concepts that are inherently domestic (US federal) in nature. Concepts related to the Federal Statutory Rate, BEAT, GILTI, FDII, and cross-border adjustments are defined for US domestic calculations and are not intended to be disaggregated by tax authority jurisdiction. Additionally, when any fact is tagged with IncomeTaxAuthorityAxis, the filer must also report the TaxJurisdictionOfDomicileExtensibleEnumeration concept to indicate the domestic tax jurisdiction.
• DQC_0235 Incorrect Use of CollateralAxis with Repurchase Agreement and Securities Loaned Concepts] - The purpose of this rule is to ensure that filers do not use the CollateralAxis with gross repurchase agreement and securities loaned concepts. These concepts represent gross obligations that should be disaggregated by class of collateral pledged using CollateralPledgedInSecuredBorrowingAxis, not CollateralAxis.
• DQC_0236 Domestic Tax Jurisdiction Without Other Jurisdiction Breakdown] - The purpose of this rule is to ensure that when a filer reports facts using the domestic tax jurisdiction member (derived from TaxJurisdictionOfDomicileExtensibleEnumeration) on IncomeTaxAuthorityAxis, they also report corresponding fact values for the same line item with at least one other (non-domestic) tax jurisdiction member.
• DQC_0237 Location Balance Axis Member Not Present in Face Financial Statements] - The purpose of the rule is to ensure that when a filer uses the location balance axes (StatementOfFinancialPositionLocationBalanceAxis, StatementOfIncomeLocationBalanceAxis, or OtherComprehensiveIncomeBalanceAxis), the members used on those axes correspond to monetary concepts that actually appear in the face financial statements.
• DQC_0238 Segment Reporting Text Block Used Without StatementBusinessSegmentsAxis] - The purpose of the rule is to ensure that when a filer uses ScheduleOfSegmentReportingInformationBySegmentTextBlock, the filing also contains facts tagged with StatementBusinessSegmentsAxis. According to FASB taxonomy implementation guidance, segment reporting disclosures require that individual segment data be identified using the StatementBusinessSegmentsAxis, even when the entity has only a single reportable segment.
• DQC_0239 Capitalized Computer Software Concepts Incorrectly Tagged with FiniteLivedIntangibleAssetsByMajorClassAxis] - The purpose of the rule is to ensure that filers do not tag the capitalized software-to-be-sold line-item concepts (CapitalizedComputerSoftwareGross, CapitalizedComputerSoftwareAccumulatedAmortization, CapitalizedComputerSoftwareNet) with FiniteLivedIntangibleAssetsByMajorClassAxis. Per FASB taxonomy guidance, these line-item elements already communicate in their documentation label that the costs relate to software to be sold, leased, or marketed — no additional software member element disaggregation via FiniteLivedIntangibleAssetsByMajorClassAxis is appropriate for these specific concepts.
• DQC_0241 Incorrect Use of TransactionTypeAxis with Transaction Market Method Members] - The purpose of the rule is to ensure that filers do not use TransactionTypeAxis with market method members (OverTheCounterMember, ExchangeTradedMember, or ExchangeClearedMember). The 2026 US GAAP taxonomy introduced TransactionMarketMethodAxis specifically for disaggregating transactions by their market or clearing method.
• DQC_0242 Software-to-be-Sold Not Using Dedicated Capitalized Software Concepts] - The purpose of this rule is to identify cases where filers use generic finite-lived intangible asset elements (FiniteLivedIntangibleAssetsGross, FiniteLivedIntangibleAssetsAccumulatedAmortization, or FiniteLivedIntangibleAssetsNet) in combination with a member on FiniteLivedIntangibleAssetsByMajorClassAxis, where the label applied to that concept indicates the amounts relate to software to be sold, leased, or marketed. In these cases, the filer should instead use the dedicated concept CapitalizedComputerSoftwareGross (or its accumulated amortization and net counterparts), which exists precisely for this purpose.
• DQC_0243 Inappropriate Use of ConsolidationItemsAxis with Cash Flow and Equity Concepts] - The purpose of this rule is to prevent the use of srt:ConsolidationItemsAxis with cash flow statement concepts and with equity concepts. The ConsolidationItemsAxis is a grouping structure used to identify values before intercompany, intersegment, or inter-geography eliminations within a consolidation.

IFRS

• DQC_0232 Disallowed Combined Total Concepts in IFRS 18 Statement of Operating Activities or Income Statement] - The purpose of the rule is to ensure that IFRS 18 filers do not use certain combined total concepts as distinct line items in the statement of operating activities or income statement. Under IFRS 18, the concepts Depreciation, Amortisation, and ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss represent aggregated totals that span operating, investing, and financing activities. Including them as individual items in the primary financial statements undermines the activity-based disaggregation required by IFRS 18.

Additional updates

• updated ESEF to include support for 2025 IFRS
• existing rules updated from v29.0.6
• updated dqc_0163 - Segment Expenditure Addition To Long Lived Assets to include PaymentsToAcquireProductiveAssets
• recompile ruleset .zip files
  Python 3.13 || Arelle 2.44.0 || XULE 30052.1 for v30.0.3

DQC change logs, XULE build details & unit test results:

• since last approved release v29.0.6...v30.0.4
• within the current release v30.0.0...v30.0.4
• DQC build 3.0.23752 || XULE build 3.0.30052
• - the readme.md outlines the testing process.

For installation and usage of the plugin in Arelle, see Deployment and Usage documentation, including instructions for updating to the latest Ruleset Map for DQC.

Ruleset Map Options

• The current approved v30 rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v30/rulesetMap.json
• The latest approved and effective v29 rulesetMap.json for DQC participants is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v29/rulesetMap.json

About the DQC Rules Plugin

The DQC ruleset .zip files are compiled checks written in an XBRL rule syntax called XULE. The checks are invoked using an Arelle plugin on a local computer or server. After Arelle processes an XBRL instance, a taxonomy or an extension taxonomy, the DQC plugin determines the proper compiled assertions to use (ruleset) and returns validation messages to note issues.

Version 31.0.0RC1 of the Data Quality Committee Rules and Guidance

DQC change logs, XULE build details & unit test results:

• since last approved release v30.0.3...v30.0.0RC1
• DQC build 3.0.23752 || XULE build 3.0.30052.1
• - the readme.md outlines the testing process.

For installation and usage of the plugin in Arelle, see Deployment and Usage documentation, including instructions for updating to the latest Ruleset Map for DQC.

Ruleset Map Options

• The current approved and effective v29 rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v29/rulesetMap.json
• The latest v30 approved rulesetMap.json for DQC participants is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v30/rulesetMap.json

About the DQC Rules Plugin

The DQC ruleset .zip files are compiled checks written in an XBRL rule syntax called XULE. The checks are invoked using an Arelle plugin on a local computer or server. After Arelle processes an XBRL instance, a taxonomy or an extension taxonomy, the DQC plugin determines the proper compiled assertions to use (ruleset) and returns validation messages to note issues.

Version 30.0.3 of the Data Quality Committee Rules and Guidance

Ten new rules for US GAAP filers, as well as one new rule for IFRS filers and updates for previously approved rules were approved by the Data Quality Committee on Jun 26, 2026 and an effective date of September 1, 2026 was set for implementation by Center for Data Quality providers. See https://xbrl.us/rules-guidance for details.

N.B. - re-release to fix file naming issue with ruleset.zip files

New Rules:

US GAAP

• DQC_0233 Incorrect Use of ScenarioAdjustmentMember for Accounting Standard Updates] - The purpose of this rule is to ensure that filers do not use the ScenarioAdjustmentMember on the srt:StatementScenarioAxis to tag adjustments relating to the adoption of new accounting standards. The appropriate member to use for these adjustments is either CumulativeEffectPeriodOfAdoptionAdjustmentMember or RevisionOfPriorPeriodAccountingStandardsUpdateAdjustmentMember.
• DQC_0234 Incorrect Use of IncomeTaxAuthorityAxis with Domestic Tax Reconciliation Concepts] - The purpose of this rule is to ensure that filers do not use the IncomeTaxAuthorityAxis in combination with income tax reconciliation concepts that are inherently domestic (US federal) in nature. Concepts related to the Federal Statutory Rate, BEAT, GILTI, FDII, and cross-border adjustments are defined for US domestic calculations and are not intended to be disaggregated by tax authority jurisdiction. Additionally, when any fact is tagged with IncomeTaxAuthorityAxis, the filer must also report the TaxJurisdictionOfDomicileExtensibleEnumeration concept to indicate the domestic tax jurisdiction.
• DQC_0235 Incorrect Use of CollateralAxis with Repurchase Agreement and Securities Loaned Concepts] - The purpose of this rule is to ensure that filers do not use the CollateralAxis with gross repurchase agreement and securities loaned concepts. These concepts represent gross obligations that should be disaggregated by class of collateral pledged using CollateralPledgedInSecuredBorrowingAxis, not CollateralAxis.
• DQC_0236 Domestic Tax Jurisdiction Without Other Jurisdiction Breakdown] - The purpose of this rule is to ensure that when a filer reports facts using the domestic tax jurisdiction member (derived from TaxJurisdictionOfDomicileExtensibleEnumeration) on IncomeTaxAuthorityAxis, they also report corresponding fact values for the same line item with at least one other (non-domestic) tax jurisdiction member.
• DQC_0237 Location Balance Axis Member Not Present in Face Financial Statements] - The purpose of the rule is to ensure that when a filer uses the location balance axes (StatementOfFinancialPositionLocationBalanceAxis, StatementOfIncomeLocationBalanceAxis, or OtherComprehensiveIncomeBalanceAxis), the members used on those axes correspond to monetary concepts that actually appear in the face financial statements.
• DQC_0238 Segment Reporting Text Block Used Without StatementBusinessSegmentsAxis] - The purpose of the rule is to ensure that when a filer uses ScheduleOfSegmentReportingInformationBySegmentTextBlock, the filing also contains facts tagged with StatementBusinessSegmentsAxis. According to FASB taxonomy implementation guidance, segment reporting disclosures require that individual segment data be identified using the StatementBusinessSegmentsAxis, even when the entity has only a single reportable segment.
• DQC_0239 Capitalized Computer Software Concepts Incorrectly Tagged with FiniteLivedIntangibleAssetsByMajorClassAxis] - The purpose of the rule is to ensure that filers do not tag the capitalized software-to-be-sold line-item concepts (CapitalizedComputerSoftwareGross, CapitalizedComputerSoftwareAccumulatedAmortization, CapitalizedComputerSoftwareNet) with FiniteLivedIntangibleAssetsByMajorClassAxis. Per FASB taxonomy guidance, these line-item elements already communicate in their documentation label that the costs relate to software to be sold, leased, or marketed — no additional software member element disaggregation via FiniteLivedIntangibleAssetsByMajorClassAxis is appropriate for these specific concepts.
• DQC_0241 Incorrect Use of TransactionTypeAxis with Transaction Market Method Members] - The purpose of the rule is to ensure that filers do not use TransactionTypeAxis with market method members (OverTheCounterMember, ExchangeTradedMember, or ExchangeClearedMember). The 2026 US GAAP taxonomy introduced TransactionMarketMethodAxis specifically for disaggregating transactions by their market or clearing method.
• DQC_0242 Software-to-be-Sold Not Using Dedicated Capitalized Software Concepts] - The purpose of this rule is to identify cases where filers use generic finite-lived intangible asset elements (FiniteLivedIntangibleAssetsGross, FiniteLivedIntangibleAssetsAccumulatedAmortization, or FiniteLivedIntangibleAssetsNet) in combination with a member on FiniteLivedIntangibleAssetsByMajorClassAxis, where the label applied to that concept indicates the amounts relate to software to be sold, leased, or marketed. In these cases, the filer should instead use the dedicated concept CapitalizedComputerSoftwareGross (or its accumulated amortization and net counterparts), which exists precisely for this purpose.
• DQC_0243 Inappropriate Use of ConsolidationItemsAxis with Cash Flow and Equity Concepts] - The purpose of this rule is to prevent the use of srt:ConsolidationItemsAxis with cash flow statement concepts and with equity concepts. The ConsolidationItemsAxis is a grouping structure used to identify values before intercompany, intersegment, or inter-geography eliminations within a consolidation.

IFRS

• DQC_0232 Disallowed Combined Total Concepts in IFRS 18 Statement of Operating Activities or Income Statement] - The purpose of the rule is to ensure that IFRS 18 filers do not use certain combined total concepts as distinct line items in the statement of operating activities or income statement. Under IFRS 18, the concepts Depreciation, Amortisation, and ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss represent aggregated totals that span operating, investing, and financing activities. Including them as individual items in the primary financial statements undermines the activity-based disaggregation required by IFRS 18.

Additional updates

• updated ESEF to include support for 2025 IFRS
• existing rules updated from v29.0.6
• updated dqc_0163 - Segment Expenditure Addition To Long Lived Assets to include PaymentsToAcquireProductiveAssets
• recompile ruleset .zip files
  Python 3.13 || Arelle 2.44.0 || XULE 30052.1 for v30.0.3

DQC change logs, XULE build details & unit test results:

• since last approved release v29.0.6...v30.0.3
• within the current release v30.0.0...v30.0.3
• DQC build 3.0.23752 || XULE build 3.0.30052
• - the readme.md outlines the testing process.

For installation and usage of the plugin in Arelle, see Deployment and Usage documentation, including instructions for updating to the latest Ruleset Map for DQC.

Ruleset Map Options

• The current approved v30 rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v30/rulesetMap.json
• The latest approved and effective v29 rulesetMap.json for DQC participants is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v29/rulesetMap.json

About the DQC Rules Plugin

The DQC ruleset .zip files are compiled checks written in an XBRL rule syntax called XULE. The checks are invoked using an Arelle plugin on a local computer or server. After Arelle processes an XBRL instance, a taxonomy or an extension taxonomy, the DQC plugin determines the proper compiled assertions to use (ruleset) and returns validation messages to note issues.

Version 30.0.2 of the Data Quality Committee Rules and Guidance

DQC change logs, XULE build details & unit test results:

• since last approved release v29.0.6...v30.0.2
• within the current release v30.0.0...v30.0.2
• DQC build 3.0.23752 || XULE build 3.0.30052
• - the readme.md outlines the testing process.

For installation and usage of the plugin in Arelle, see Deployment and Usage documentation, including instructions for updating to the latest Ruleset Map for DQC.

Version 30.0.1 of the Data Quality Committee Rules and Guidance

DQC change logs, XULE build details & unit test results:

• since last approved release v29.0.6...v30.0.1
• within the current release v30.0.0...v30.0.1
• DQC build 3.0.23752 || XULE build 3.0.30052
• Travis CI status - - the test archive is attached to the release and also embedded in the release in the tests directory. The readme.md outlines the testing process.

For installation and usage of the plugin in Arelle, see Deployment and Usage documentation, including instructions for updating to the latest Ruleset Map for DQC.

Version 30.0.0 of the Data Quality Committee Rules and Guidance

DQC change logs, XULE build details & unit test results:

• since last approved release v29.0.6...v30.0.0
• DQC build 3.0.23752 || XULE build 3.0.30050
• Travis CI status - - the test archive is attached to the release and also embedded in the release in the tests directory. The readme.md outlines the testing process.

For installation and usage of the plugin in Arelle, see Deployment and Usage documentation, including instructions for updating to the latest Ruleset Map for DQC.

Version 29.0.6 of the Data Quality Committee Rules and Guidance

Seven new rules for US GAAP filers, as well as one new rule for IFRS filers and updates for previously approved rules were approved by the Data Quality Committee on March 18, 2026 and set an effective date of June 1, 2026 for implementation by Center for Data Quality providers. See https://xbrl.us/rules-guidance for details.

• DQC_0208 - Subtotals match Extensible Enumerations in the Schedule of Investments - This rule validates that the values reported for InvestmentTypeExtensibleEnumeration and InvestmentIndustrySectorExtensibleEnumeration are consistent with the domain members defined for InvestmentTypeAxis and EquitySecuritiesByIndustryAxis.

• DQC_0224 - Management Defined Performance Measure Reconciliation Accuracy (IFRS) - The rule validates that the sum of the IFRS base measure and all reconciling adjustments equals the reported management-defined performance measure value. This ensures that reconciliation tables are mathematically consistent and that users can rely on the accuracy of the reconciliation from IFRS measures to management-defined performance measures.

• DQC_0225 - Prohibited Recognition and Derecognition Items on Income Statement – The rule identifies presentation roles related to income statements and flags any concepts from predefined lists of recognition and derecognition items that should not appear in these statements. These items are more appropriately reported in reconciliation schedules or balance sheet presentations rather than as income statement line items.

• DQC_0226 - US GAAP Elements Used in Employee Benefit Plan Filings – EBP filings (forms 11-K, 11-K/A, and 11-KT) should use the specialized Employee Benefit Plan taxonomy elements rather than standard US GAAP elements. This rule identifies when US GAAP elements are used in EBP filings and flags them as errors, promoting the proper use of the appropriate taxonomy for employee benefit plan reporting.

• DQC_0227 - Calculated Ratio Consistency Checks – The rule validates that the reported calculated fact lies within the numeric interval implied by dividing the numerator by the denominator, taking into account, decimals, and tolerance for rounding.

• DQC_0228 - 'Other' Concept Should Not Exceed Aggregate - In well-formed calculation networks, an "other" member (a partial grouping) should not exceed the value of the total aggregation concept. This rule detects cases where an "other" item's value is greater than the related parent aggregate and flags them for review.

• DQC_0230 - Disallowed 'Other' Concepts in Calculation Networks – Some taxonomies define an "other" concept that aggregates items not explicitly listed as children of the total; this rule checks that only the expected "other" concepts are used in each calculation network.

• DQC_0231 - Aggregate and 'Other' Concepts Appearing as Siblings in Calculation Networks – This rule detects cases where an aggregate concept and its designated "other" concept appear together as siblings in the same calculation (summation) network.

Additional updates

• existing rules updated from v28.0.11
• support for 2026 US GAAP taxonomy
• updated unit tests as needed
• recompile ruleset .zip files
  Python 3.13.7 || Arelle 2.37.58 || XULE 30050 for v29.0.6

DQC change logs, XULE build details & unit test results:

• since last approved release v28.0.11...v29.0.6
• within this release v29.0.0...v29.0.6
• DQC build 3.0.23752 || XULE build 3.0.30050
• Travis CI status - - the test archive is attached to the release and also embedded in the release in the tests directory. The readme.md outlines the testing process.

For installation and usage of the plugin in Arelle, see Deployment and Usage documentation, including instructions for updating to the latest Ruleset Map for DQC.

Ruleset Map Options

• The current approved v29 rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v29/rulesetMap.json
• The latest approved and effective v28 rulesetMap.json for DQC participants is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v28/rulesetMap.json

About the DQC Rules Plugin

The DQC ruleset .zip files are compiled checks written in an XBRL rule syntax called XULE. The checks are invoked using an Arelle plugin on a local computer or server. After Arelle processes an XBRL instance, a taxonomy or an extension taxonomy, the DQC plugin determines the proper compiled assertions to use (ruleset) and returns validation messages to note issues.