Version 23.0.2 of the Data Quality Committee Rules

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

• since last approved release v22.0.3-x...v23.0.2 * since last approved release
• since last version of this release v23.0.0-x...v23.0.2
• DQC build 3.0.22782 || xule build 3.0.23663
• 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.

Version 23.0.1 of the Data Quality Committee Rules

Updates:

• Fixes to existing rules from v22.0.3-x
• Update to XULE 23694 (23663 minimum required)
• Restructure rule submission forms for IFRS (change directories from _US_ to _IFRS_)
• Update copyright throughout
• Update test cases for public exposure rules as available
• Update ruleset .zip files
• #801 - fix issue with dqc_0166

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

• since last approved release v22.0.3-x...v23.0.0 * since last approved release
• since last version of this release v23.0.0-x...v23.0.1
• DQC build 3.0.22782 || xule build 3.0.23663
• 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.

Version 23.0.0 of the Data Quality Committee Rules

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

• since last approved release v22.0.3-x...v23.0.0
• DQC build 3.0.22782 || xule build 3.0.23663
• 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.

Version 23.0.0RC4 of the Data Quality Committee Rules

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

• DQC build 3.0.22782 || xule build 3.0.23663

• 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.

Version 22.0.3-x of the Data Quality Committee Rules

Ten new rules and one updated rule for US GAAP taxonomy filers were available for public comment from July 15 through August 31, 2023. On October 5, 2023, the Data Quality Committee Approved these rules and set an effective date of filings after November 30, 2023.

Version 23663 or later of the XULE plugin is required.

New Rules:

• DQC_0088 – Operating Lease Cost and Expense - This rule identifies filings where the filer has reported the operating lease expense and variable lease expense but not the operating lease cost. A second component of the rule checks that operating lease expense is not included in the calculation of LeaseCost. The intent of the rule is to allow filers to check that their filing is consistent with the FASB's XBRL implementation guide.
• DQC_0159 – Financial Statement Abstract Concepts - This rule identifies when the filer has not used all three financial statement abstract concepts in a filing.
• DQC_0160 – Descendants of NonrelatedPartyMember - This rule identifies when the filer has defined a member descendant of the element NonrelatedPartyMember and when the RelatedPartyMember is not included as a sibling to NonrelatedPartyMember.
• DQC_0161 – Single Member Disaggregation - This rule identifies when the filer has used a single dimension member on one of the following axis:
  • RetirementPlanFundingStatusAxis,
  • InvestmentTypeAxis,
  • RetirementPlanTaxStatusAxis.
    The rule is intended to ensure that filers use the extensible enumeration element rather than creating dimensions
• DQC_0162 – Trading Symbol - This rule identifies where the filer has used an invalid or inconsistent trading symbol. The rule checks that the trading symbol does not include invalid characters, identifies if the symbol is not applicable, and the symbol is upper case.
• DQC_0163 – Segment Expenditure Addition To Long Lived Assets - The rule is intended to ensure that filers use the element SegmentExpenditureAdditionToLongLivedAssets in the segment rather than the cash flow element or PPE additions element. This rule identifies where the filer has used the elements PaymentsToAcquirePropertyPlantAndEquipment or PropertyPlantAndEquipmentAdditions in the segment tables ScheduleOfSegmentReportingInformationBySegmentTable, or ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable and has not included the element SegmentExpenditureAdditionToLongLivedAssets in the table.
• DQC_0164 – Use of Location Axis - The rule is intended to identify inappropriate use of the Location Axis in the taxonomy. The rule has 3 different checks on the following axes:
  • BalanceSheetLocationAxis,
  • IncomeStatementLocationAxis,
  • OtherComprehensiveIncomeLocationAxis
    The rule does not identify the following line items used with the BalanceSheetLocationAxis in order to prevent false positive results:
  • FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems
  • FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems
• DQC_0165 – Useful Life of Leasehold Improvements - This rule supports FASB guidance for the reporting of the useful life of term leases. If the element PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration is used with a value of UsefulLifeTermOfLeaseMember, then this implies that no value would be provided for the concept PropertyPlantAndEquipmentUsefulLife. If the useful life is the actual term of the lease then the extensible enumeration does not have to be provided. This rule identifies where the filer has used the extensible enumeration element PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration with LeaseholdImprovementsMember on the PropertyPlantAndEquipmentByTypeAxis with a value of 'UsefulLifeTermOfLeaseMember'.
• DQC_0166 – Facts without Hypercubes - This rule identifies where the filer has created facts with dimensions that do not fit into a hypercube defined in the extension taxonomy.
• DQC_0174 - Conditional NonNegs - This rule identifies where filers have reported a negative value for the concept FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1. This value however can be negative if the negative value does not exceed the values of FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment or FinancingReceivableAllowanceForCreditLossExcludingAccruedInterest.

Updates

• XULE 23604 is minimum required
• #781 (update dqc_0080 and dqc_0174)
• #783
• #787 (update dqc_0089 and dqc_0166)
• #791 (update dqc_0015, dqc_0166, dqc_0174 and namespace.xule (2023)

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

• since last approved release v21.0.9...v22.0.3

• • within this release v22.0.0...v22.0.3

• DQC build 3.0.22782 || xule build 3.0.23663

• 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 v22 approved and effective rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v22.0.3/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 22.0.3 of the Data Quality Committee Rules

Ten new rules and one updated rule for US GAAP taxonomy filers were available for public comment from July 15 through August 31, 2023. On October 5, 2023, the Data Quality Committee Approved these rules and set an effective date of filings after November 30, 2023.

Version 23604 of the XULE plugin is required.

New Rules:

• DQC_0088 – Operating Lease Cost and Expense - This rule identifies filings where the filer has reported the operating lease expense and variable lease expense but not the operating lease cost. A second component of the rule checks that operating lease expense is not included in the calculation of LeaseCost. The intent of the rule is to allow filers to check that their filing is consistent with the FASB's XBRL implementation guide.
• DQC_0159 – Financial Statement Abstract Concepts - This rule identifies when the filer has not used all three financial statement abstract concepts in a filing.
• DQC_0160 – Descendants of NonrelatedPartyMember - This rule identifies when the filer has defined a member descendant of the element NonrelatedPartyMember and when the RelatedPartyMember is not included as a sibling to NonrelatedPartyMember.
• DQC_0161 – Single Member Disaggregation - This rule identifies when the filer has used a single dimension member on one of the following axis:
  • RetirementPlanFundingStatusAxis,
  • InvestmentTypeAxis,
  • RetirementPlanTaxStatusAxis.
    The rule is intended to ensure that filers use the extensible enumeration element rather than creating dimensions
• DQC_0162 – Trading Symbol - This rule identifies where the filer has used an invalid or inconsistent trading symbol. The rule checks that the trading symbol does not include invalid characters, identifies if the symbol is not applicable, and the symbol is upper case.
• DQC_0163 – Segment Expenditure Addition To Long Lived Assets - The rule is intended to ensure that filers use the element SegmentExpenditureAdditionToLongLivedAssets in the segment rather than the cash flow element or PPE additions element. This rule identifies where the filer has used the elements PaymentsToAcquirePropertyPlantAndEquipment or PropertyPlantAndEquipmentAdditions in the segment tables ScheduleOfSegmentReportingInformationBySegmentTable, or ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable and has not included the element SegmentExpenditureAdditionToLongLivedAssets in the table.
• DQC_0164 – Use of Location Axis - The rule is intended to identify inappropriate use of the Location Axis in the taxonomy. The rule has 3 different checks on the following axes:
  • BalanceSheetLocationAxis,
  • IncomeStatementLocationAxis,
  • OtherComprehensiveIncomeLocationAxis
    The rule does not identify the following line items used with the BalanceSheetLocationAxis in order to prevent false positive results:
  • FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems
  • FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems
• DQC_0165 – Useful Life of Leasehold Improvements - This rule supports FASB guidance for the reporting of the useful life of term leases. If the element PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration is used with a value of UsefulLifeTermOfLeaseMember, then this implies that no value would be provided for the concept PropertyPlantAndEquipmentUsefulLife. If the useful life is the actual term of the lease then the extensible enumeration does not have to be provided. This rule identifies where the filer has used the extensible enumeration element PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration with LeaseholdImprovementsMember on the PropertyPlantAndEquipmentByTypeAxis with a value of 'UsefulLifeTermOfLeaseMember'.
• DQC_0166 – Facts without Hypercubes - This rule identifies where the filer has created facts with dimensions that do not fit into a hypercube defined in the extension taxonomy.
• DQC_0174 - Conditional NonNegs - This rule identifies where filers have reported a negative value for the concept FinancingReceivableAllowanceForCreditLossesIndividuallyEvaluatedForImpairment1. This value however can be negative if the negative value does not exceed the values of FinancingReceivableAllowanceForCreditLossesCollectivelyEvaluatedForImpairment or FinancingReceivableAllowanceForCreditLossExcludingAccruedInterest.

Updates

• XULE 23604 is minimum required
• #781 (update dqc_0080 and dqc_0174)
• #783
• #787 (update dqc_0089 and dqc_0166)
• #791 (update dqc_0015, dqc_0166, dqc_0174 and namespace.xule (2023)

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

• since last approved release v21.0.9...v22.0.3

• • within this release v22.0.0...v22.0.3

• DQC build 3.0.22782 || xule build 3.0.23604

• 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 v22 approved and effective rulesetMap.json file for rules is located at: https://raw.githubusercontent.com/DataQualityCommittee/DQC_us_rules/v22.0.3/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 23.0.0RC3 of the Data Quality Committee Rules

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

• DQC build 3.0.22782 || xule build 3.0.23663

• 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.

Version 22.0.2 of the Data Quality Committee Rules

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

• since last approved release v21.0.9...v22.0.2

• • within this release v22.0.0...v22.0.2

• DQC build 3.0.22782 || xule build 3.0.23604

• 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.

Version 23.0.0RC2 of the Data Quality Committee Rules

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

• DQC build 3.0.22782 || xule build 3.0.23663

• 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 23.0.0RC1 of the Data Quality Committee Rules

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

• DQC build 3.0.22782 || xule build 3.0.23604.1

• 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.