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Version 21.0.5 of the Data Quality Committee Rules

02 Aug 19:06
@davidtauriello davidtauriello
v21.0.5
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Version 21.0.5 of the Data Quality Committee Rules

Eight new rules and one updated rule for US GAAP taxonomy filers were available for public comment from April 15 through May 31, 2023. On July 6, 2023, the Data Quality Committee Approved these rules and set an effective date of filings after August 31, 2023.

Effective with this release of the DQC Rules, version 23570.1 or later of the XULE plugin is required.

New Rules:

  • DQC_0149 – Use of Noncurent Assets - This rule is intended to ensure that filers use the NoncurrentAssets element appropriately. The element should be used for long-lived assets reported as part of the geographical segment (not a component of the balance sheet). The rule checks that the element is included in the ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsTable.
  • DQC_0150 – Segment Reporting Inconsistencies - This rule checks for inconsistencies in segment reporting disclosure by identifying where filers have used inappropriate members or have excluded members on the consolidation items or segment axes. There are four components to this rule:
    1. Members of the consolidation items axis aggregate correctly
    2. Members of the statement business segments axis aggregate correctly
    3. Business segment has been used with a line item without the operating segment member
    4. Number of segments are less than the number of segment members on the segment axis
  • DQC_0153 – Financial Statement Table Placement - This rule identifies monetary items not included as primary items of the financial statement disclosure tables.
  • DQC_0154 – Tax Reconciliation Items - This rule checks the tax reconciliation disclosure and flags whether the following elements have been used correctly:
    • Foreign-derived intangible income
    • Global intangible low-taxed income
    • Base erosion and anti abuse tax
    • Foreign Income Tax Rate Differentials
  • DQC_0155 – Exchange Rate Effect Inconsistency - This rule checks that the exchange rate impact on the cash flow statement is calculated correctly. The rule flags when the element CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect excludes an effect of exchange rate element in its calculation.
  • DQC_0156 – Basic and Diluted Extension Elements - This rule identifies when filers create extensions to report basic and diluted amounts as a single element. Basic and diluted amounts are required to be tagged separately.
  • DQC_0157 – Bank Measures Less than One Percent Elements - This rule identifies when filers have reported values for capital adequacy ratios defined in the US GAAP taxonomy that are less than 1 percent.
  • DQC_0158 – Related and Nonrelated Party Axis and Extensible Enumerations Elements - This rule identifies when filers have defined facts using the RelatedAndNonrelatedPartyStatusAxis and the extensible enumerations associated with this axis. This axis will be deprecated in the 2024 taxonomy.

Updates:

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

  • since last approved release [v20.0.7...v21.0.5] (v20.0.7...v21.0.5) version 21.0.3 was not published

  • within this release v21.0.0...v21.0.5

    • #755 - update ruleset .zip files
    • #758 - fix message for dqc_0158; add dqc_0015 unit tests for UGT 2022 and 2023
    • #760 - update unit tests for dqc_0015 UGT 2022 and 2023
    • #762 - update dqc_0117 for legal entity and related party axes; update dqc_0150 for nonneg; update unit tests dqc_0080 (non-negs) and modified rules dqc_0117 and dqc_0150
    • #764 - update dqc_0118 for consolidated items axis, legal entity axis and dei namespace

  • DQC build 3.0.22782 || xule build 3.0.23570

  • Travis CI status - results - 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

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.

Assets 3

Version 22.0.0RC1 of the Data Quality Committee Rules

28 Jul 19:34
@davidtauriello davidtauriello
v22.0.0RC1
2aa14dd
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Version 22.0.0RC1 of the Data Quality Committee Rules Pre-release
Pre-release

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

Assets 3

Version 21.0.4 of the Data Quality Committee Rules

27 Jul 21:18
@davidtauriello davidtauriello
v21.0.4
f3d3703
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Version 21.0.4 of the Data Quality Committee Rules

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

  • since last approved release [v20.0.7...v21.0.4] (v20.0.7...v21.0.4) version 21.0.3 was not published

  • within this release v21.0.0...v21.0.4

    • #755 - update ruleset .zip files
    • #758 - fix message for dqc_0158; add dqc_0015 unit tests for UGT 2022 and 2023
    • #760 - update unit tests for dqc_0015 UGT 2022 and 2023
    • #762 - update dqc_0117 for legal entity and related party axes; update dqc_0150 for nonneg; update unit tests dqc_0080 (non-negs) and modified rules dqc_0117 and dqc_0150

  • DQC build 3.0.22782 || xule build 3.0.23570

  • Travis CI status - results - 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.

Assets 3

Version 21.0.2 of the Data Quality Committee Rules

22 Jul 18:11
@davidtauriello davidtauriello
v21.0.2
67473d2
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Version 21.0.2 of the Data Quality Committee Rules

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

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.

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Version 21.0.1 of the Data Quality Committee Rules

16 Jul 11:18
@davidtauriello davidtauriello
v21.0.1
a2fd2ee
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Version 21.0.1 of the Data Quality Committee Rules

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

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Version 21.0.0 of the Data Quality Committee Rules

14 Jul 18:37
@davidtauriello davidtauriello
v21.0.0
73c16b5
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Version 21.0.0 of the Data Quality Committee Rules

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

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

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.

Assets 3

Version 21.0.0RC2 of the Data Quality Committee Rules

08 Jun 18:40
@davidtauriello davidtauriello
v21.0.0RC2
1ec6e1f
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Version 21.0.0RC2 of the Data Quality Committee Rules Pre-release
Pre-release

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

Assets 3

Version 20.0.7 of the Data Quality Committee Rules

01 Jun 17:47
@davidtauriello davidtauriello
v20.0.7
e100ad8
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Version 20.0.7 of the Data Quality Committee Rules

Seven new rules for US GAAP taxonomy filers were available for public comment from November 15 through December 31, 2022. On January 25, 2023, the Data Quality Committee Approved these rules and set an effective date of filings after March 31, 2023.

NOTE: This is the last version of DQC ruleset .zip files supported by XULE 23379.2. Beginning with version 21, the rulesets will be supported by XULE 23469 or later.

New Rules:

  • DQC_0142 - Typed Dimension Axis Restriction Restriction - This rule checks that the new typed dimensions to support Business Development Corporation (BDC) filings are defined correctly. The rule checks that each fact is associated with 1 typed dimension. Each fact should using a typed investment dimension, cannot use another explicit dimension. The only exception to the rule is the use of the explicit axis InvestmentCompanyNonconsolidatedSubsidiaryAxis, which was added as part of the BDC taxonomy upgrade.

  • DQC_0143 – Derivative Position Extensible Enumeration - This rule checks that the extensible enumeration element DerivativePositionExtensibleEnumeration can only use two values. The two allows values are:

    • CallOptionMember
    • PutOptionMember

  • DQC_0144 – No Balance Attribute in Financial Statements - This rule checks that extension monetary elements included in the balance sheet, income statement, cash flow statements and shareholders equity statements include a balance attribute. This is important so that data users have some idea what type of element the extension element is. If it is in the balance sheet then a credit is a liability or equity and if it is a debit then it is clear it is some kind of asset, thus allowing reasonable classification.

  • DQC_0145 – Inappropriate Cash Flow Presentation Presentation - This rule looks at the presentation linkbase of the cash flow statement and income statement to determine that elements have been presented correctly. The rule allows the following elements to be used in the presentation linkbase of the investing section of the cash flow statement:

    • PaymentsForProceedsFromOtherDeposits
    • IncreaseDecreaseOfRestrictedInvestments
    • ProceedsFromPaymentsForInSecuritiesSoldUnderAgreementsToRepurchase

    The rule has three parts:

    • Part 1
      The first part of the rule determines the presentation children of the abstract concept representing financing items of NetCashProvidedByUsedInFinancingActivitiesAbstract. These concepts are then compared to the concepts not in the financing section of the us-gaap taxonomy defined by the FASB. If there is an intersection then these concepts are output as errors. This misclassification is a problem when trying to determine the financing items from the presentation linkbase.
    • Part 2
      The second part of the rule determines the presentation children of the abstract concept representing investing items of NetCashProvidedByUsedInInvestingActivitiesAbstract. These concepts are then compared to the concepts not in the investing section of the us-gaap taxonomy defined by the FASB. If there is an intersection then these concepts are output as errors. This misclassification is a problem when trying to determine the financing items from the presentation linkbase.
    • Part 3
      The third part of the rule identifies those elements defined as presentation descendants of IncreaseDecreaseInOperatingCapitalAbstract in the US-GAAP taxonomy defined by FASB. It then determines if any of these concepts are used in the income statement. In a number of instances filers are taking these elements and using them in the income statement incorrectly.

  • DQC_0146 – Incorrect Period Reported - This rule identifies incorrect period durations used in the income statement of the 10-K. The rule identifies where a company has reported a 10K but the majority of the values reported on the Income Statement are for a period other than a year. Although uncommon, this rule is provided to allow filers to detect if this situation has occurred.

  • DQC_0147 - Incorrect Sign of Elimination - This rule identifies when a filer enters a positive value for an element using the elimination member (on the consolidated items access) when it should be negative. The rule uses the same logic as used for the non negative rule (DQC_0015).

  • Rule DQC_0148 – OCI Items in Income - This rule identifies if OCI items have been included in the calculation of net income.

Updates:

  • DQC_0043 Incorrect Weights in Operating Cash Flows
    This rule was expanded with an added suffix of .9875. The rule also checks that the sign of discontinued operations on the cashflow statement is the same as the sign on the income statement. In many cases companies were flipping the sign between the statements and using IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity for one value and IncomeLossFromDiscontinuedOperationsNetOfTax for the other value. The sign of these two elements should be the same if there is no noncontrolling interest.
    This rule was expanded with an added suffix of .9873 that checks for a negative calculation between Net Income and Cash Flows from Operating Activities. Net Income should always make a positive contribution to cash from operations. In some cases companies were flipping the sign and the weight of Net Income.

  • DQC_0049 Single Calculation Tree for Changes in Cash Flows
    Updated rule for the 2022 taxonomy to correctly identify root elements used inappropriately in the filers extension taxonomy. In 2022 the element CashAndCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect was deprecated. This deprecated element in the rule was updated with the element CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect

  • DQC_0118 Financial Statement Tables Calculation Check of Required Context
    Updated the rule so that it would not run if the company had used the axis PledgedStatusAxis. The values for this axis should not be added together to get a balance sheet total.

  • DQC_0121 Incorrect Transition Elements Used
    Updated the rule not to run for an 8-K or a 6-K.

  • DQC_0135 Extensible Enumeration for Financial Statement Captions
    Updated rule to not run when broken down using the following axis:

    • EnvironmentalRemediationSiteAxis
    • DerivativeInstrumentRiskAxis
    • DerivativeInstrumentsGainLossByHedgingRelationshipAxis

    Updated the message on the rule to indicate that the not disclosed flag can be used to clear an error. See update to the message below.

    "If the filing does not disclose the financial statement captions where the amounts appear, an extension element {$NotDisclosedAsImmaterial} can be used. If this element is used, the rule will not produce an error."

    The extension element must use the extensible enumeration value as a prefix.

  • DQC_0141 Inconsistent Accrued Interest Elements
    Updated the rule to match accrued interest and excluding accrued interest to match by class. This means one class can include interest and another class can exclude interest as long as they are consistent between the classes of:

    • AccountsRec
    • DebtSecuritiesHeldToMaturity
    • AvailableForSaleSecuritiesDebtSecurities
    • DirectFinancingLeaseNet
    • FinancingReceivable
    • NetInvestmentInLease
    • SalesTypeLeaseNet

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

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

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.

Assets 3

Version 20.0.7-x of the Data Quality Committee Rules

01 Jun 17:51
@davidtauriello davidtauriello
v20.0.7-x
8ff7ae0
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Version 20.0.7-x of the Data Quality Committee Rules Pre-release
Pre-release

The ruleset .zip files in this release are built with XULE 23570. The underlying DQC rule logic is identical to v20.0.7

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

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.

Assets 3

Version 20.0.6-x of the Data Quality Committee Rules

04 May 22:49
@davidtauriello davidtauriello
v20.0.6-x
4d57a3e
This commit was created on GitHub.com and signed with GitHub’s verified signature. The key has expired.
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Version 20.0.6-x of the Data Quality Committee Rules

The ruleset .zip files in this release are built with XULE 23469. The underlying DQC rule logic is identical to v20.0.6

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

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.

Assets 3