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Extensible Enumerations and Duplicate Fact Errors

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  • Chelsea Morley

    I think your gut is leading you in right direction. What you have described is a situation where you DO need to dimensionalize with the income statement axis. Use of the income statement axis is only discouraged when a user is NOT disaggregating - hence the creation of extensible enumerations.

    See this brief description of extensible enumerations: First introduced in 2017, Extensible Enumerations are an XBRL design feature for communicating information using base or extension taxonomy elements. Essentially, Extensible Enumerations are an alternative approach to reporting non-disaggregated facts.

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  • Liz Walters

    Happy Friday! 

    Chelsea Morley, thanks for your response on this one. You absolutely nailed it!

    Here is a link to the Extensible Enumeration guide in case you'd like to dig into this deeper: https://xbrl.fasb.org/impguidance/EE_PG/extensibleenumerations.pdf

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