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Plan Asset Categories Allowed Line Items

Rule ID: DQC_0073
Status: Final
Release date: October 10, 2018
Effective date: January 1, 2019

Rule function

This rule identifies when inappropriate line items are used with the Plan Asset Categories Axis. Only the following line items can have values associated with this axis:
DefinedBenefitPlanInvestmentPoliciesAndStrategiesNarrativeDescription
DefinedBenefitPlanPlanAssetsInvestmentWithinPlanAssetCategoryPercentage
DefinedBenefitPlanPlanAssetsTargetAllocationPercentage
DefinedBenefitPlanWeightedAverageAssetAllocations
DefinedBenefitPlanPlanAssetsInvestmentWithinPlanAssetCategoryAmount
DefinedBenefitPlanNarrativeDescriptionOfBasisUsedToDetermineOverallExpectedLongTermRateOfReturnOnAssetsAssumption
DefinedBenefitPlanPlanAssetsMeasurementInputExtensibleList
DefinedBenefitPlanPlanAssetsValuationTechniqueExtensibleList
DefinedBenefitPlanFairValueOfPlanAssets
DefinedBenefitPlanPlanAssetsFairValueByHierarchyAndNavExtensibleList
DefinedBenefitPlanActualReturnOnPlanAssetsSoldDuringPeriod
DefinedBenefitPlanActualReturnOnPlanAssetsStillHeld
DefinedBenefitPlanPlanAssetsLevel3ReconciliationDecreaseForSale
DefinedBenefitPlanPlanAssetsLevel3ReconciliationDecreaseForSettlement
DefinedBenefitPlanPlanAssetsLevel3ReconciliationIncreaseForPurchase
DefinedBenefitPlanPurchasesSalesAndSettlements
DefinedBenefitPlanTransfersBetweenMeasurementLevels
DefinedBenefitPlanPlanAssetsAtFairValueValuationTechniquesAndInputsChanges
DefinedBenefitPlanAmountOfEmployerAndRelatedPartySecuritiesIncludedInPlanAssets
DefinedBenefitPlanNumberOfSharesOfEquitySecuritiesIssuedByEmployerAndRelatedPartiesIncludedInPlanAssets
DefinedBenefitPlanPlanAssetsEmployerRelatedPartyTransactionTypeExtensibleList
DefinedBenefitPlanPlanAssetsEmployerRelatedPartyTypeExtensibleList
DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostExpectedLongTermReturnOnAssets
DefinedBenefitPlanAssetsExpectedToBeReturnedToEmployerAmount
DefinedBenefitPlanChangeInFairValueOfPlanAssetsLevel3ReconciliationPeriodIncreaseDecrease
DefinedBenefitPlanTargetAllocationPercentage
DefinedBenefitPlanPlanAssetsForeignCurrencyTranslationGainLoss
DefinedBenefitPlanTargetPlanAssetAllocationsRangeMinimum (Up to 2016)
DefinedBenefitPlanTargetPlanAssetAllocationsRangeMaximum (Up to 2016)
DefinedBenefitPlanTargetPlanAssetAllocations (Up to 2016)
AlternativeInvestmentsFairValueDisclosure (Up to 2017)

In addition to these items, any extensions defined by the filer can also be associated with the Plan Asset Categories Axis.

The rule reports an error for every fact that has not used one of the above line items or an extension line item with this axis.

Problem solved by the rule

This rule addresses the issue where companies have used asset category line items with this axis.

Scope of the Rule

This rule applies to all US GAAP taxonomies after 2017.

Example rule message

The concept us-gaap:RestructuringCharges with a value of 3,282,000 is used with the DefinedBenefitPlanByPlanAssetCategoriesAxis. This element cannot be used with this axis. The allowable list of elements that can be used are as follows:

  • DefinedBenefitPlanActualReturnOnPlanAssetsSoldDuringPeriod,

  • DefinedBenefitPlanActualReturnOnPlanAssetsStillHeld,

  • DefinedBenefitPlanAmountOfEmployerAndRelatedPartySecuritiesIncludedInPlanAssets,

  • DefinedBenefitPlanAssetsExpectedToBeReturnedToEmployerAmount,

  • DefinedBenefitPlanChangeInFairValueOfPlanAssetsLevel3ReconciliationPeriodIncreaseDecrease,

  • DefinedBenefitPlanFairValueOfPlanAssets,

  • DefinedBenefitPlanInvestmentPoliciesAndStrategiesNarrativeDescription,

  • DefinedBenefitPlanNarrativeDescriptionOfBasisUsedToDetermineOverallExpectedLongTermRateOfReturnOnAssetsAssumption,

  • DefinedBenefitPlanNumberOfSharesOfEquitySecuritiesIssuedByEmployerAndRelatedPartiesIncludedInPlanAssets,

  • DefinedBenefitPlanPlanAssetsAtFairValueValuationTechniquesAndInputsChanges,

  • DefinedBenefitPlanPlanAssetsEmployerRelatedPartyTransactionTypeExtensibleList,

  • DefinedBenefitPlanPlanAssetsEmployerRelatedPartyTypeExtensibleList,

  • DefinedBenefitPlanPlanAssetsFairValueByHierarchyAndNavExtensibleList,

  • DefinedBenefitPlanPlanAssetsInvestmentWithinPlanAssetCategoryAmount,

  • DefinedBenefitPlanPlanAssetsInvestmentWithinPlanAssetCategoryPercentage,

  • DefinedBenefitPlanPlanAssetsLevel3ReconciliationDecreaseForSale,

  • DefinedBenefitPlanPlanAssetsLevel3ReconciliationDecreaseForSettlement,

  • DefinedBenefitPlanPlanAssetsLevel3ReconciliationIncreaseForPurchase,

  • DefinedBenefitPlanPlanAssetsMeasurementInputExtensibleList,

  • DefinedBenefitPlanPlanAssetsTargetAllocationPercentage,

  • DefinedBenefitPlanPlanAssetsValuationTechniqueExtensibleList,

  • DefinedBenefitPlanPurchasesSalesAndSettlements,

  • DefinedBenefitPlanTransfersBetweenMeasurementLevels,

  • DefinedBenefitPlanWeightedAverageAssetAllocations

The properties of this us-gaap:RestructuringCharges fact are:
Period: 2016-07-01 to 2017-03-31
Dimensions: us-gaap:StatementBusinessSegmentsAxis=atge:UsTraditionalPostsecondaryMember, us-gaap:DefinedBenefitPlanByPlanAssetCategoriesAxis=us-gaap:RealEstateMember
Unit: USD

Rule Element ID: 7648
Rule version: 7.0.0

For Developers

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.

Message template

The concept {$bad_fact.concept} with a value of {$bad_fact} is used with the DefinedBenefitPlanByPlanAssetCategoriesAxis. This element cannot be used with this axis. The allowable list of elements that can be used are as follows:

  • {$allowable_line_items.join(', – ')}

The properties of this {$bad_fact.concept} fact are:
Period: {$bad_fact.period}
Dimensions: {$bad_fact.dimensions.join(', ','=')}
Unit: {$bad_fact.unit}

Rule Element ID: 7648
Rule version: {$ruleVersion}

Rule element ID index

The rule element id is used to identify unique elements or combinations of elements tested in the rule.

Rule Element ID Element
DQC.US.0073.7648 DefinedBenefitPlanByPlanAssetCategoriesAxis

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