Rule ID: DQC_0046
Status: Final
Release date: October 4, 2017
Effective date: June 1, 2018
See table below for update effective September 30, 2019 (DQC.US.0046.9279).
This rule tests whether certain elements in the calculation linkbase are descendants of a parent concept. The rule can specify the depth of the calculation tree that is processed. The rule is processed based on the following 3 pieces of data provided to the rule:
| Parameters | Description |
|---|---|
| Parent Element | Parent concept from which a set of descendant concepts are derived. The parent concept is not included in the list of descendants. |
| Descendent Element | The concept to identify in the set of descendent concepts |
| Level | The level parameter is defined as part of the rule and must be defined as a number greater than 0. In addition the level parameter can have a value of "inf". The level parameter defines the number of calculation levels the processor should descend. If the value is "inf", that means it must test all descendents in the tree. If the value is 1, it would test a set of child concepts. |
Errors should be returned for each instance where the defined element is a descendent of the parent element in the calculation linkbase, and not for every occurrence of the facts. For example, a single error will be returned if the calculation is incorrect (i.e., the element is a descendent of the parent element) and neither fact value is reported in the instance document.
This rule identifies where inappropriate calculation children have been included in the total of another element. An example of this is where the concept NetCashProvidedByUsedInContinuingOperations defined in the companies extension taxonomy includes the concept EffectOfExchangeRateOnCashAndCashEquivalentsContinuingOperations as a summation-child.
In the company's extension taxonomy the concept Net Cash Provided By Used In Continuing Operations includes Effect Of Exchange Rate On Cash And Cash Equivalents Continuing Operations as a summation-child. The concept Effect Of Exchange Rate On Cash And Cash Equivalents Continuing Operations should not appear as a descendent of Net Cash Provided By Used In Continuing Operations.
Rule version: 5.0
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.
In the company's extension taxonomy the concept ${parentElement.name} includes ${childElement.name} as a summation-child. The concept ${childElement.name} should not appear as a descendent of ${parentElement.name}
Rule version: ${ruleVersion}
The rule element id is used to identify unique elements or combinations of elements tested in the rule.
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