Extensible Enumerations and Duplicate Fact Errors
Hi All,
I was working on tagging some information about derivatives, but I'm running into a duplicate fact error because I am required to use the extensible enumeration related to the concept.
Basically, I have two values that are using the same concept and dimensions. The only differentiating factor between them is that they are part of different lines on the income statement. In the past, I was able to use an Income Statement Location Axis to differentiate these tags. But now, I'm not allowed to use and axis like that anymore, and must use the extensible enumeration to designate the income statement location.
What I end up with now are two different values with the same XBRL tag and two extensible enumeration items that point to different income statement locations. But since these are all technically separate from each other, I get two duplicate fact errors.
Has anyone run into this issue and know of any possible solution?
Thanks!
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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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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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