Version 27.0.12 of the Data Quality Committee Rules and Guidance

Five new rules and updates for existing rules were available for public comment from April 15 through May 31, 2025. Members of the Data Quality Committee Approved these rules on June 18, 2025.

The rulesets in this release were compiled with XULE 30050. The minimum required XULE version for using these rules is 30041.

New Rules:

• DQC_204 – Invalid Axis used for Tangible and Intangible Assets - The rule checks that filers have used the PropertyPlantAndEquipmentByTypeAxis and the FiniteLivedIntangibleAssetsByMajorClassAxis with the appropriate members and concepts.
• DQC_206 – Invalid Member used on Disaggregation Of Income Statement Expense Caption Axis - The rule checks that filers have used an appropriate member on the Disaggregation Of Income Statement Expense Caption Axis. The rule identifies the expense line items used on the Income Statement and checks if the typed members on the Disaggregation Of Income Statement Expense Caption Axis correspond to the expense items on the Income Statement.
• DQC_207 – Invalid Subtotals in Schedule of Investments - The purpose of this rule is to ensure that the fair value of investments reported for broader categories (e.g., by industry, geography, or security type) is greater than or equal to the fair value reported for more specific categories that include additional dimensions.
• DQC_210 – Missing Investment Identifier Axis - The purpose of Rule DQC_0210 is to ensure that all fact values related to individual investments are tagged with the axis InvestmentIdentifierAxis.
• DQC_0211 - Missing Fact Value for Extensible Enumeration - The purpose of this rule is to ensure that when a filer reports an extensible enumeration fact value indicating the location of a face statement concept, the corresponding monetary fact value for that concept is also reported in the filing.

Additional changes:

• Updates from v26.0.12
• Recompile ruleset zip files: Python 3.13.7 || Arelle 2.37.58 || XULE 30050 for v27.0.12
• #920 #922 #924 #926 #928 #931 #935 #937 #942 #945 #949 #951

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

• since last approved release v26.0.12...v27.0.12
• within this release v27.0.0...v27.0.12
• DQC build 3.0.23752 || XULE build 3.0.30048
• 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 effective and approved v27 rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v27/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.