The DQC Rules Taxonomy (DQCRT) is an XBRL representation of select XBRL US Data Quality Committee’s (DQC) validation rules that is now included with the annual GAAP Financial Reporting Taxonomy (GRT) release.  
 
The DQCRT is uniquely structured from the typical design of XBRL taxonomies because it is narrowly focused on conveying the DQC validation rules, predominantly for regulator use. It is not intended to be used in Securities and Exchange Commission (SEC) filers’ extension taxonomies the way that the GRT or the SEC’s Document and Entity Information (DEI) Taxonomy is used. To use the DQC validation rules, there are resources available at the XBRL US DQC website or contact your service provider.
 
The DQCRT contains a subset of the DQC rules. FASB Taxonomy Staff evaluate the validation rules for inclusion in the DQCRT that have been available for use for more than a year, with consideration for how the DQC addressed any feedback received on a validation rule.
 
The 2023 DQCRT can be accessed through the entry point provided below:

• 2023 DQCRT  

The 2022 DQCRT can be accessed through the entry point provided below:

• 2022 DQCRT  

The 2021 DQCRT can be accessed through the entry point provided below:

• 2021 DQCRT  

Purpose of the DQCRT
 
The DQCRT is included with the GRT for the specific goal of enhancing data quality by increasing exposure to and use of the DQC validation rules that are provided by XBRL US.
 
Included Validation Rules

• DQC 0001: Axis with Inappropriate Members
  Certain axes in the GRT should only have certain members as shown in the GAAP taxonomy. This rule tests whether these axes have inappropriate members. 
• DQC 0004: Element Values Are Equal
  This rule tests that the values reported between element relationships that are identified as an accounting constant are consistent within the filing. For example, Assets equals Liability and Equity. 
• DQC 0005: Context Dates After Period End Date
  This rule tests that the use of dates associated with subsequent events, forecasts and the element Entity Common Stock, Shares Outstanding are appropriate.
• DQC 0006: DEI and Block Tag Date Contexts
  This rule tests that the dates used for certain Document and Entity Information, accounting policy, text block and table text block elements are consistent with the fiscal period focus of the filing (e.g., Q1, Q2, Q3 or FY).
• DQC 0008: Reversed Calculation
  This rule evaluates whether a calculation relationship in the company’s extension is a reversal of the calculation defined in the base taxonomy used for the filing. 
• DQC 0009: Element A must be less than or equal to Element B
  This rule tests that the fact value for certain elements are less than or equal to the fact value of other elements. 
• DQC 0013: Negative Values with Dependence (added with the 2023 DQCRT)
  This rule tests that the values for a given list of elements are negative when a precondition is met for another element.
• DQC 0015: Negative Values
  This rule tests whether the values for a given list of elements are negative.
• DQC 0033: Document Period End Date Context
  This rule tests that the ending date used with Document and Entity Information elements (except the elements Entity Common Stock, Shares Outstanding and Entity Public Float) matches the ending context date for the value of the Document and Entity Information element Document Period End Date.
• DQC 0036: Document Period End Date Context/Fact Value Check
  This rule tests that the ending context date for the Document Period End Date is not different from the value of that element.
• DQC 0041: Axis with a Default Member that Differs from the Base Taxonomy
  This rule evaluates whether the dimension default is associated with a given axis in the company’s extension taxonomy. Companies should not change the default member defined in the base taxonomy for a given axis in their extension taxonomy.
• DQC 0043: Incorrect Calculation Weights in Operating Cash Flows
  This rule identifies the balance type of the elements in the calculation linkbase that are descendants of the operating cash flow elements in the GRT, specifically the elements NetCashProvidedByUsedInOperatingActivities or NetCashProvidedByUsedInOperatingActivitiesContinuingOperations and determines whether their effective calculation weights are accurate.
• DQC 0044: Accrual Items used in Investing/Financing Cash flow Reconciliation
  This rule identifies whether accrual based elements that are intended to be used on the income statement or the statement of stockholder’s equity have been used inappropriately on the cash flow statement.
• DQC 0047: Calculation Descendants with No Balance Type (added with the 2023 DQCRT)
  This rule test whether the descendants of both the elements NetCashProvidedByUsedInOperatingActivitiesContinuingOperations and NetCashProvidedByUsedInOperatingActivities in the company’s extension taxonomy have no value defined for the balance attribute.
• DQC 0048: Required Calculation Parent Element in the Cash Flow Statement
  This rule tests that at least one of the changes in cash elements named in this rule appears as the ultimate parent (root node) in at least one calculation linkbase tree.
• DQC 0053: Excluded Members from an Axis (added with the 2023 DQCRT)
  This rule identifies when a member is used on an axis where it should not be.
• DQC 0057: Cash Flow Opening and Closing Balances (added with the 2023 DQCRT)
  This rule tests when at least one of the elements mentioned in the rule is not used in the cash flow statement to represent the opening and closing balances for each period reported.
• DQC 0060: Element Dependence for Specific Elements
  This rule identifies those instances where one element value is reported, and no corresponding value is reported in the same period in the default dimension.
• DQC 0071: Revenue/Cost Single Member (added with the 2023 DQCRT)
  This rule identifies if the revenue or cost elements named in this rule have been used with the ProductOrServiceAxis for only one product or service, represented by a single member on the ProductOrServiceAxis.
• DQC 0073: Plan Asset Categories Permissible Line Items (added with the 2023 DQCRT)
  This rule identifies when inappropriate lines are used with DefinedBenefitPlanByPlanAssetCategoriesAxis.
• DQC 0079: Extension Members
  This rule checks if the filer has used an extension member that has a known taxonomy member in the Country or State and Province taxonomies.
• DQC 0084: Durational Aggregation (added with the 2023 DQCRT)
  This rule identifies when the values of a durational element for a series of periods of time do not aggregate to the value representing the aggregated period in the instance.

Guidance and Supporting Documents include:

• 2023 GAAP Financial Reporting Taxonomy and Data Quality Committee Rules Taxonomy Technical Guide
  Provides technical details of the 2023 DQCRT and GRT.
• 2022 GAAP Financial Reporting Taxonomy and Data Quality Committee Rules Taxonomy Technical Guide
  Provides technical details of the 2022 DQCRT and GRT.  
• 2021 GAAP Financial Reporting Taxonomy and Data Quality Committee Rules Taxonomy Technical Guide
  Provides technical details of the 2021 DQCRT and GRT.  

TAXONOMY DOWNLOADS

• Download 2023 DQCRT
  (requires XBRL enabled software to view; DQCRT is included in the GRT)
• Download 2022 DQCRT
  (requires XBRL enabled software to view; DQCRT is included in the GRT)
• Download 2021 DQCRT
  (requires XBRL enabled software to view; DQCRT is included in the GRT)

Contact Information
 
David M. Shaw
dmshaw@fasb.org
203-956-5332