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Version 10.0.4 of the DQC Rules (re-publish)
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@davidtauriello davidtauriello released this 28 Jan 20:20
· 3281 commits to master since this release
v10.0.4
9587f3c

Version 10 - which includes three new automated checks described below - was approved by the Data Quality Committee on October 1, 2019. The effective date for DQC_0082 and DQC_0083 is filings after March 31, 2020, and the effective date for DQC_0084 is for filings after January 1, 2020.

New rules:

  • Disaggregation by Variable Interest Elements (DQC_0082) - addresses the inconsistencies in filing relative to VIE reporting, where the same facts are reported differently within a filing or across filings. This rule highlights if the filer has used one of these VIE elements so that filings can be consistently reported using the ConsolidatedEntitiesAxis.
  • Consolidated Variable Interest Entities (DQC_0083) - addresses the inconsistencies in filing relative to VIE reporting, where the same facts are reported differently within a filing or across filings. This rule highlights where a filer has used a different approach to represent the portion of the financial statements that are attributable to the VIE.
  • Durational Aggregation (DQC_0084) - addresses inconsistencies in tagging the same element from period to period. The rule flags the following data quality errors:
    • Values tagged with 0 instead of being tagged with nil
    • Inconsistent addition across periods
    • Two-way elements tagged with the inappropriate sign
    • Inappropriate element selection across periods
    • Inappropriate decimals

Additional changes:

  • Modify DQC.US.0001.69 - add RegionalCarrierMember, MainlineMember as allowable members on the ProductOrService Axis.
  • Modify DQC.US.0015 to remove 1090, FederalHomeLoanBankAdvancesInterestRate
  • Update DQC.US.0006 for F-1 and F-3 exclusions for all US GAAP rulesets, and DocumentTransitionReport for 2019 US GAAP
  • Compile v10 ruleset.zip and resources.zip files
  • Update test cases for new rules, modified existing test cases for changes to existing rules in fix releases (dqc_0001 and dqc_0015), and removed test cases corresponding with inactive rulesets (used with filings prior to 2016 fiscal year)
  • dqc.xule source code copyright updates
  • Update rule submission form index in docs subdirectory
  • Fix existing rule submission forms (formatting and typos)
  • Restructure README to move deploy/usage details, license and patent notice to xule/plugin subdirectory

Change logs, build details & unit test results:

This release does not require users to update DQC Rules plugin installations from v8.1.4, unless you're processing the checks locally (without using the Internet). 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 of this release 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 DQC build 3.0.22775 || xule build 3.0.22775 (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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