# 605-12 : EDGAR Filer Manual v66d 6.5.12 page 6-10

Created by: SEC Office of Structured Disclosure

## Fact duplication

An instance must not have more than one fact having S-Equal element names, equal contextRef attributes, and if they are present V-Equal unitRef attributes and xml:lang attributes effective values, respectively, unless their values are consistent, as described below, in which case the distinct facts are consolidated into a single fact for all other validations.

For numeric facts, all such values must be consistent with having been rounded from a single value. Where the decimals attribute of such of facts is the same, the values MUST be numerically equal. Where the decimals attribute is different, consistency is determined by considering a closed interval centered on each fact value, and of size 10^( n) where n is the value of the decimals attribute, and checking for overlap of all such intervals. For example, a value of 500 with a decimals attribute of -2 would result in an interval of 450 to 550, inclusive. A value of 550 with decimals attribute of -1 results in an interval of 545 to 555. These values are considered consistent as the intervals overlap; they are both consistent with having been rounded from a value in the range 545 to 550. The use of a closed interval means that intervals are inclusive of the end values.

Consistent numeric facts are consolidated into a single fact having the value of the fact with the maximum specified decimals value for purposes of validation and rendering.

For non-numeric facts, the values are consistent only if they are V-Equal.

The xml:lang attribute effective value is relevant only for types derived from normalizedStringItemType or stringItemType. A fact is an occurrence in an instance of an element with a contextRef attribute. The values of the id attributes are not relevant to detection of duplicate facts. Other rules forbidding equivalent xbrli:context and xbrli:unit elements ensure that duplicate values of the contextRef and unitRef attributes can be detected without dereferencing.

The predicate V-Equal is defined in XBRL 2.1 section 1.4, and specifies that non-numeric values are compared after whitespace normalization.

Calculation inconsistencies have no impact on the validity of EDGAR submissions, and therefore the effect of numeric fact duplication in XBRL 2.1 section 5.2.5.2 is moot.

### References

10491.4.110491.5.1110721108417105

## Variations

Number | Name | Description | References | Data Inputs | Result Outputs
--- | --- | --- | --- | --- | ---
- _000gd | 6.5.12 Simple instance, GOOD | Simple instance with no duplicate facts. | 10491.4.110491.5.1110721108417105 |
  Parameter
  Name | ELOparams
  Type |
  Value | { "periodOfReport" : "12-31-2008", "submissionType" : "10-K", "emergingGrowthCompanyFlag" : false }
Instance e60512000gd-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd | valid
- _001gd | 6.5.12 8-K w/Two non-numeric facts, different languages, GOOD. | An instance with two facts differing by xml:lang value. | 110721108417105 |
  Parameter
  Name | ELOparams
  Type |
  Value | { "periodOfReport" : "12-31-2008", "submissionType" : "8-K", "emergingGrowthCompanyFlag" : false }
Instance e60512001gd-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd | valid
- _002ng | 6.5.12 10-K w/Two Numeric Facts Attributes Equal not value equal, NOGOOD | An instance with two numeric facts with decimals=INF whose values are not v=. | 10491.4.1110721108417105 |
  Parameter
  Name | ELOparams
  Type |
  Value | { "periodOfReport" : "12-31-2008", "submissionType" : "10-K", "emergingGrowthCompanyFlag" : false }
- Instance e60512002ng-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd |
  Assertion
  ID: err, 60512, Duplicate-Facts
  FRD: | du
  Count satisfied | 0
  Count not satisfied | 1
- _003ng | 6.5.12 10-K w/Three Numeric Facts with Attributes Equal but different values, NOGOOD | An instance with three numeric facts of decimals=INF whose values are different, NOGOOD. | 10491.5.1110721108417105 |
  Parameter
  Name | ELOparams
  Type |
  Value | { "periodOfReport" : "12-31-2008", "submissionType" : "10-K", "emergingGrowthCompanyFlag" : false }
- Instance e60512003ng-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd |
  Assertion
  ID: err, 60512, Duplicate-Facts
  FRD: | du
  Count satisfied | 0
  Count not satisfied | 1
- _005ng | 6.5.12 8-K w/Five Text Blocks with different values, NOGOOD | An instance with five text blocks, all different. | 10491.5.1110721108417105 |
  Parameter
  Name | ELOparams
  Type |
  Value | { "periodOfReport" : "12-31-2008", "submissionType" : "8-K", "emergingGrowthCompanyFlag" : false }
- Instance e60512005ng-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd |
  Assertion
  ID: err, 60512, Duplicate-Facts
  FRD: | du
  Count satisfied | 0
  Count not satisfied | 1
- _007gd | 6.5.12 10-K w/Two Numeric Facts with different Units, GOOD | Two Numeric Facts with different Units, GOOD | 10491.4.110491.5.1110721108417105 |
  Parameter
  Name | ELOparams
  Type |
  Value | { "periodOfReport" : "12-31-2008", "submissionType" : "10-K", "emergingGrowthCompanyFlag" : false }
Instance e60512007gd-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd | valid
- _008ng | 6.5.12 10-K w/Two Numeric Facts, one nil the other not, NOGOOD | Two Numeric Facts, one nil the other not, NOGOOD | 10491.5.1110721108417105 |
  Parameter
  Name | ELOparams
  Type |
  Value | { "periodOfReport" : "12-31-2008", "submissionType" : "10-K", "emergingGrowthCompanyFlag" : false }
- Instance e60512008ng-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd |
  Assertion
  ID: err, 60512, Duplicate-Facts
  FRD: | du
  Count satisfied | 0
  Count not satisfied | 1
- _009gd | 6.5.12 10-K w/Numeric with different values of the decimals attribute resulting in equal effective values, GOOD | An instance with three pairs of numeric facts where the effective values are equal. | 10491.5.1110721108417105 |
  Parameter
  Name | ELOparams
  Type |
  Value | { "periodOfReport" : "12-31-2008", "submissionType" : "10-K", "emergingGrowthCompanyFlag" : false }
Instance e60512009gd-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd | valid
- _010gd | 6.5.12 10-K w/Six Numeric Facts with varying lexical representations, NOGOOD | An instance with six numeric facts, same element, unit and context but other attributes differ. | 10491.4.110491.5.1110721108417105 |
  Parameter
  Name | ELOparams
  Type |
  Value | { "periodOfReport" : "12-31-2008", "submissionType" : "10-K", "emergingGrowthCompanyFlag" : false }
Instance e60512010gd-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd | valid
- _011gd | 6.5.12 8-K w/Five duplicated lexical representations of non numeric facts that are equal, GOOD | Types are: QName duration dateTime time date normalizedString. Whether 24:00:00 = 00:00:00 is left ambiguous. | 10491.4.110491.5.1110721108417105 |
  Parameter
  Name | ELOparams
  Type |
  Value | { "periodOfReport" : "12-31-2008", "submissionType" : "8-K", "emergingGrowthCompanyFlag" : false }
Instance e60512011gd-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd | valid
- _012gd | 6.5.12 10-K w/Three numeric facts that are consistent when rounding half to even, GOOD | Three numeric facts that are consistent when rounding half to even, GOOD |  |
  Parameter
  Name | ELOparams
  Type |
  Value | { "periodOfReport" : "12-31-2008", "submissionType" : "10-K", "emergingGrowthCompanyFlag" : false }
Instance e60512012gd-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd | valid
- _013gd | 6.5.12 10-K w/Three numeric facts that are consistent when rounding half away from zero, GOOD | Three numeric facts now consistent that would have been inconsistent in previous releases, GOOD |  |
  Parameter
  Name | ELOparams
  Type |
  Value | { "periodOfReport" : "12-31-2008", "submissionType" : "10-K", "emergingGrowthCompanyFlag" : false }
Instance e60512013gd-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd | valid
- _014gd | 6.5.12 10-K w/Numeric facts all have same @decimals, Three numeric facts exactly same numeric value - consistent, GOOD | Numeric facts all have same @decimals, Three numeric facts exactly same numeric value - consistent, GOOD |  |
  Parameter
  Name | ELOparams
  Type |
  Value | { "periodOfReport" : "12-31-2008", "submissionType" : "10-K", "emergingGrowthCompanyFlag" : false }
Instance e60512014gd-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd | valid
- _015ng | 6.5.12 10-K w/Numeric facts all have same @decimals, three facts - unequal numeric value, NOGOOD | Numeric facts all have same @decimals, three facts - unequal numeric value, NOGOOD | 10491.5.1110721108417105 |
  Parameter
  Name | ELOparams
  Type |
  Value | { "periodOfReport" : "12-31-2008", "submissionType" : "10-K", "emergingGrowthCompanyFlag" : false }
- Instance e60512015ng-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd |
  Assertion
  ID: err, 60512, Duplicate-Facts
  FRD: | du
  Count satisfied | 0
  Count not satisfied | 1
- _016gd | 6.5.12 8-K w/Numeric facts, all are nil, GOOD | Numeric facts, all are nil, GOOD |  |
  Parameter
  Name | ELOparams
  Type |
  Value | { "periodOfReport" : "12-31-2008", "submissionType" : "8-K", "emergingGrowthCompanyFlag" : false }
Instance e60512016gd-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd | valid
- _017ng | 6.5.12 10-K w/Numeric facts, mixture of nil and not nil, NOGOOD | Numeric facts, mixture of nil and not nil - variation on 008ng, NOGOOD |  |
  Parameter
  Name | ELOparams
  Type |
  Value | { "periodOfReport" : "12-31-2008", "submissionType" : "10-K", "emergingGrowthCompanyFlag" : false }
- Instance e60512017ng-20081231.xml ReadMeFirst Linkbase edgar-20081231_pre.xml Linkbase edgar-20081231_lab.xml Schema edgar-20081231.xsd |
  Assertion
  ID: err, 60512, Duplicate-Facts
  FRD: | du
  Count satisfied | 0
  Count not satisfied | 1
- _018ng | 6.5.12 8-K w/Numeric float item type facts, both NaN, NOGOOD | Numeric float item type facts, both NaN, NOGOOD |  |
  Parameter
  Name | ELOparams
  Type |
  Value | { "periodOfReport" : "12-31-2008", "submissionType" : "8-K", "emergingGrowthCompanyFlag" : false }
- Instance e60512018ng-20111231.xml ReadMeFirst Linkbase e60512018ng-20111231_pre.xml Linkbase e60512018ng-20111231_lab.xml Schema e60512018ng-20111231.xsd |
  Assertion
  ID: err, 60512, Duplicate-Facts
  FRD: | du
  Count satisfied | 0
  Count not satisfied | 1
- _019gd | 6.5.12 8-K w/Numeric float item type facts, both +INF, GOOD | Numeric float item type facts, both +INF, GOOD |  |
  Parameter
  Name | ELOparams
  Type |
  Value | { "periodOfReport" : "12-31-2008", "submissionType" : "8-K", "emergingGrowthCompanyFlag" : false }
Instance e60512019gd-20111231.xml ReadMeFirst Linkbase e60512019gd-20111231_pre.xml Linkbase e60512019gd-20111231_lab.xml Schema e60512019gd-20111231.xsd | valid
- _020gd | 6.5.12 8-K w/Numeric float item type facts, both -INF, GOOD | Numeric float item type facts, both -INF, GOOD |  |
  Parameter
  Name | ELOparams
  Type |
  Value | { "periodOfReport" : "12-31-2008", "submissionType" : "8-K", "emergingGrowthCompanyFlag" : false }
Instance e60512020gd-20111231.xml ReadMeFirst Linkbase e60512020gd-20111231_pre.xml Linkbase e60512020gd-20111231_lab.xml Schema e60512020gd-20111231.xsd | valid