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DQC.US.0099.9533 warning for Balance Sheet refers to Income Statement

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Hi, I have one more DQC to resolve for filing, and this one doesn't seem to look right to me. The error relates to parenthetical items in the Balance Sheet, which I then organized under a "Balance Sheet Related Disclosures" abstract tag so it wouldn't expect it to be included as part of the calculation relationship.

The warning message (below) seems to refer to Income Statement, and the suggested abstract tags don't seem relevant. However, when I do switch to the Supplemental​Income​Statement​Elements​Abstract tag, the DQC warning goes away.. but that doesn't right. Anyone know how to resolve this?

DQC) The following elements are in the presentation linkbase of 1003004 - Statement - Unaudited Consolidated Balance Sheets but are not included in any calculation relationship in the filing. us-gaap:Finance​Lease​Right​Of​Use​Asset​Accumulated​Amortization, us-gaap:Accumulated​Depreciation​Depletion​And​Amortization​Property​Plant​And​Equipment, us-gaap:Nontrade​Receivables​Current All elements appearing in the face of the financial statements should be included in a calculation relationship somewhere in the filing. Items not included in the financial statement calculations but included in the presentation are referred to as parenthetical items. These usualy appear as a referenced item, or as a value in parenthesis describing that the value reported includes another specific amount. These values should be reported in a seperate link role for parenthetical items. This rule will produce an error irrespective of a fact value being entered for the item(s) listed above. If the item is an additional disclosure in the income statement statement then make sure that is included as a child of one of the following abstract items: Share​Based​Compensation​Allocation​And​Classification​In​Financial​Statements​Abstract, Supplemental​Income​Statement​Elements​Abstract Rule Element Id:9533 Rule version: 15.0.1

 

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  • Mike Davis

    Hi Shera!

    Great question. I brought this up to our validation message experts and got the following items to help resolve.

    First, parentheticals belong in their own section.  If no members are involved it will look similar to this:

    In this case, our team mentioned you probably need to create a separate XBRL outline subsection "Unaudited Consolidated Balance Sheets (Parenthetical)" and move those parenthetical concepts to this new subsection. You may also have those concepts under an [Abstract] to differentiate them but, those concepts need to be in their own outline subsection. Additionally, you want to use the same root abstract in both sections, like so:

    Hopefully that helps. Let me know if you have any follow-ups or need anything else. Thanks as always and have a great rest of your day!

     
     
     
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