Releases · DataQualityCommittee/dqc_us_rules

This release updates the xule processor files and travis-ci testing suite. There are no changes to the DQC reference implementation, ruleset.zip files, or test cases between v16.0.0RC5 and this release.

This version requires Python 3.9.

Change logs, build details & unit test results:

since last approved release v15.0.3-x...v16.0.0RC5-x
within this build v16.0.0RC1...v16.0.0RC5-x
DQC build 3.0.22782 || xule build 3.0.23303

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.

Users should update DQC Rules plugin installations to at least 15.0.3-x to ensure you're running the latest xule processor for the DQC rules.

If you're adding the plugin to your Arelle installation for the first time, install according to the instructions on the v16.0.0RC5 release page.

Version 15 includes nine new automated checks and updates to four existing rules as described below, including updates to Non-negatives for US GAAP filers using the 2021 taxonomy. The Data Quality Committee approved the rules for release during its June 29, 2021 meeting, and set an effective date of adoption for this release for filings submitted as of September 1, 2021.

New Rules:

DQC_0107 – General Text Block: The rule identifies where the text block "Schedule Of Acquired Finite Lived Intangible Assets By Major Class Text Block" is used with a value on the Business Acquisition Axis.
DQC_0108 – Fact Value Consistency Over Time: The rule identifies those facts that are only expected to grow over a reporting period. This rule is intended to identify those cases where the value of a monetary fact has a larger value reported than the value reported for another fact that represents the same concept, but over a longer duration of time. The rule also identifies any elements that cannot be negative but may increase or decrease over a measurement period. The rule excludes the following elements that meet this category, CapitalExpendituresIncurredButNotYetPaid and ConstructionInProgressExpendituresIncurredButNotYetPaid
DQC_0109 - Concentration Risk: This rule consists of a number of parts that check concentration risks are reported correctly. All of the parts use the line item ConcentrationRiskPercentage1. The correct reporting of concentration risk requires use of multiple dimensions. The Concentration Risk by Benchmark Axis and Concentration Risk by Type Axis are required for all disclosures. A third axis (e.g., Major Customers Axis or Statement Geographical Axis) may be used to further disaggregate the data.
DQC_0110 – Missing Business Acquisition Axis (Short Period): This rule identifies where the company has reported the details of a specific acquisition but has not identified the actual acquisition. It also identifies those cases where the aggregate consideration transferred for the reporting period has not been reported using appropriate dates. This rule will flag errors for those cases where the company has not used the Business Acquisition Axis. The rule looks for those cases where the element BusinessCombinationConsiderationTransferred1 has been used with no dimensions but has been reported with a duration period less than the reporting period by 20 days.
DQC_0112 – Line Items Requiring the Business Acquisition Axis: This rule is intended to identify those cases where the company reports facts that are expected to include the business acquisition axis. The rule checks a list of line item concepts are reported with the business acquisition axis and a member representing the actual acquisition.
DQC_0113 – Gross Acquisition Less Than Net Acquisition: This rule ensures that filers use the correct elements to identify the Gross Payments and the Net Payments for business acquisitions. This rule is intended to identify those cases where the company reports the total "Payments To Acquire Businesses Gross" with an amount that is less than the value of "Payments To Acquire Businesses Net Of Cash Acquired".
DQC_0114 – Assets Acquired Net of Goodwill: This rule is intended to identify those cases where the company reports the values of Assets acquired and liabilities assumed excluding goodwill, the value of assets acquired and liabilities assumed including goodwill and the value of goodwill. The rule flags an error when the value net of goodwill plus goodwill does not equal the amount including goodwill. This rule will only run on those facts that use the BusinessAcquisitionAxis.
DQC_0115 – Fact Value Consistency Over Time (IFRS): This rule ensures that filers consistently use the same element across durations of time. This rule flags an error for those cases where the value of a monetary fact has a larger value reported than the value reported for another fact that represents the same concept, but over a longer duration of time. This is based on the list of items that cannot be negative. Of these, the rule only identifies those concepts that are monetary and have a period of a duration.
DQC_0116 – Line Items Requiring the Asset Acquisition Axis: This rule is intended to identify those cases where the company reports facts that are expected to include the Asset Acquisition Axis. The rule flags an error when specific line item concepts are reported without the Asset Acquisition Axis and a member representing the actual acquisition.

Changes to Existing Rules:

DQC_0099 – FS with No Associated Calculations: Added exclusion for Highlights to the financial statements that were getting picked up in some cases.
DQC_0090 – Incorrect Calculation of Lease Liability Payments Due: Updated the rule to not run if the finance lease liability amount was not reported. In some cases the amount was split between current and noncurrent. Also added an exception if the company had added an extension element into the reconciliation between payments due and the liability amount.
DQC_0098 – Liability Revenue Recognized: Added message to make this rule clearer for filing agents. Specifically, the extension elements to use:
If representing the revenue recognized during the period as part of a rollforward including the revenue recognized from the opening balance use the extension concept ContractWithCustomerLiabilityRevenueRecognizedIncludingOpeningBalance. If reporting the revenue recognized during the period that excludes the opening balance use the extension element ContractWithCustomerLiabilityRevenueRecognizedExcludingOpeningBalance.
DQC_0080 - IFRS Negative Values: Added member exclusions for the non neg rules. Specifically, for the axis UnobservableInputsAxis the values can have negative values when using the following members:
- FinancialForecastOfCashFlowsForCashgeneratingUnitMeasurementInputMember
- FinancialForecastOfProfitOrLossForCashgeneratingUnitMeasurementInputMember

Fixes:

v15.0.1: #565 - update for dqc_0115 and dqc_0116 (no logic edits)
Updated rulesetMap.json to fix 2021 IFRS namespace
v15.0.2: #574 - update for dqc_0108 and dqc_0115 to add exclusions
v15.0.3 #579 and post-merge xuleValue.py logic fix

Change logs, build details & unit test results:

since last approved release v14.1.5...v15.0.3
within this approved release v15.0.0...v15.0.3
DQC build 3.0.22782 || xule build 3.0.23221
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.

Users should update DQC Rules plugin installations to at least 15.0.0 to ensure you're running the latest xule processor for the DQC rules. 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):

Download and extract the source code .zip or tar.gz archive from the Assets for this release listed below to your local computer.

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.

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.

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.

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 cur...

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