DQC 0124 FinanceLeaseLiabilityStatementOfFinancialPositionExtensibleList
已回答Hi Mike,
On DQC 0124, it indicates the following:
Example rule message
The element us-gaap:FinanceLeaseLiability with a value of 2,000 has been used in the filing but does not appear in the financial statements of the filing. This disclosure should appear in the face financials unless it is included in another account caption. If this is the case either:
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The element FinanceLeaseLiabilityStatementOfFinancialPositionExtensibleList should be used to identify the account where the Finance Lease liability is included; or
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The Balance Sheet location axis should be used with two or more account members to identify into which financial statement captions the Finance Lease liability has been apportioned. Period: 2020-12-31 Dimensions:
Unit: USD Decimals: -3
Our Finance leases are under PP&E in the Balance Sheet. So in the lease footnote, I am trying to use the element in number one. The way they described it, it sounded like a member to use with the Balance Sheet Location Axis. But when I look for FinanceLeaseLiabilityStatementOfFinancialPositionExtensibleList it does not show up. We are using the latest taxonomy (for the new auditor information) but it does not show up anywhere - I have searched as a member, an Axis, and a concept, and it is now where to be found. Am I misinterpreting how this is supposed to be used - or is it not available yet because it was just effective December 1, 2021?
Thanks for your help,
Donna
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Hi Donna!
Thank you for reaching out and great question! DQC Rule 124 is designed to look for proper application of an extensible enumeration to point to the line item that the lease liability or asset is included in on the financial statement.
We have a Help article available on how to Tag with enumerated concepts. We also cover this topic in our 2021 US GAAP Taxonomy Updates Webinar on slides 52 and 53.
To tag an extensible enumeration directly in the Document, follow these steps:
- Create a fact
- Click on the Concept field and find the desired Extensible Enumeration
- Select the Fact Value from the Fact Value Field
- Select the fact value from either the list of concepts presented or search for a concept from the “Add Other Member” from drop down menu
Please note that application of extensible enumeration should be applied for all periods applicable.
If this doesn’t do the trick, we recommend reaching out to our Professional Services team, i.e. a PSM, to help solve this validation issue. If you are not sure if you have a PSM, you can submit a request for this by contacting customer support.
Hope this helps and happy tagging!
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