Rule ID: DQC_0165
StatusStatus: Final
Release date: October 5, 2023
Effective date: December 1, 2023
This rule identifies where the filer has used the extensible enumeration element PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration with LeaseholdImprovementsMember on the PropertyPlantAndEquipmentByTypeAxis with a value of 'UsefulLifeTermOfLeaseMember'. If the filer has this condition the rule then checks if a filer has also reported a value for the concept PropertyPlantAndEquipmentUsefulLife using the LeaseholdImprovementsMember. If the element PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration is used with this value then this implies that no value would be provided for the concept PropertyPlantAndEquipmentUsefulLife.
The rule is intended to support FASB guidance issued for the reporting the useful life of term leases. This rule supports the reporting of the useful life of term leases to ensure that the filing is tagged in compliance with this guidance, specifically that the useful life data is comparable across filings.
A value of 10 was reported for the concept PropertyPlantAndEquipmentUsefulLife and the member LeaseholdImprovementsMember. A value was also reported for the concept PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration with a value of UsefulLifeTermOfLeaseMember. If the element PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration is used with this value 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.
The properties of thisPropertyPlantAndEquipmentUsefulLife fact are:
Period: 2021-12-31 to 2022-12-31
Dimensions: PropertyPlantAndEquipmentByTypeAxis = LeaseholdImprovementsMember
Unit: pure
Rule Element ID: 10091
Rule version: 22.0.0RC1
The Global Rule Logic document contains general guidelines for implementation of rules. The rule message template contains text and parametric reference to arguments of the rule operation, using the syntax ${parameter} to indicate that insertion of a parameter's value is to occur.
A value of {$fact2} was reported for the concept {$fact2.concept.name} and the member LeaseholdImprovementsMember. A value was also reported for the concept PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration with a value of UsefulLifeTermOfLeaseMember. If the element PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration is used with this value then this implies that no value would be provided for the concept PropertyPlantAndEquipmentUsefulLife. If the useful life is the actual term of the lease then the extensible enumeration does not have to be provided.
The properties of this {$fact2.concept.name} fact are:
Period: {$fact2.period}
Dimensions: {$fact2.dimensions.join(', ','=')}
Unit: {$fact2.unit}
Rule Element ID: {$ruleId}
Rule version: {$ruleVersion}
The rule element id is used to identify unique elements or combinations of elements tested in the rule.
Rule Element ID | Element |
---|---|
DQC.US.0165.10091 | PropertyPlantAndEquipmentUsefulLifeDescriptionOfTermExtensibleEnumeration |
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