Rule ID: DQC_0074
Status: Final
Release date: October 10, 2018
Effective date: January 1, 2019
This rule identifies when a nil value has been used inappropriately on a typed axis. This rule applies to all typed axes used in the filing.
The rule reports an error for every fact that has a nil member associated with it.
A nil value is often added to a typed dimension to represent the default value. In the case of revenue recognition the FASB requires that the default value is represented without an axis with a nil value. In effect, adding a nil value creates alternative methods to define the same fact value. For this reason nil values on a typed dimension should be avoided.
This rule applies to all US GAAP Taxonomies issued in 2017 and later.
The element us-gaap:RevenueRemainingPerformanceObligation with a value of 3,900,000,000 has been tagged with the axis RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis with a nil value as a member. This element should be reported without using this axis.
The properties of this us-gaap:RevenueRemainingPerformanceObligation fact are:
Period: 2018-03-31
Dimensions: us-gaap:ProductOrServiceAxis=f:ExtendedServiceContractsMember, us-gaap:StatementBusinessSegmentsAxis=f:AutomotiveSegmentMember, us-gaap:ConsolidationItemsAxis=us-gaap:OperatingSegmentsMember, us-gaap:RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis=None
Unit: USD
Rule Element ID: 7649
Rule version: 7.0.0
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 ${parameter} to indicate that insertion of a parameter's value is to occur.
The element {$fact_with_nil_member.concept} with a value of {$fact_with_nil_member} has been tagged with the axis RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis with a nil value as a member. This element should be reported be reported without using this axis.
The properties of this {$fact_with_nil_member.concept} fact are:
Period: {$fact_with_nil_member.period}
Dimensions: {$fact_with_nil_member.dimensions.join(', ','=')}
Unit: {$fact_with_nil_member.unit}
Rule Element ID: 7649
Rule version: {$ruleVersion}
The rule element id is used to identify unique elements or combinations of elements tested in the rule.
| Rule Element ID | Element |
|---|---|
| DQC.US.0074.7649 | RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionStartDateAxis |
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