# 605-43 : EDGAR Filer Manual v66d 6.5.43 page 6-22

Created by: SEC Office of Structured Disclosure

## Numeric elements that should not have negative values.

Facts having an element name in a standard namespace that is declared "not negative" and not having a contextRef attribute to a context with a consolidation or adjustment axis and an elimination or adjustment member should not have negative values. Sections 6.6.8, 6.6.10, 6.6.11, and 6.6.30 discuss appropriate tagging of numeric values and the distinction between a fact value and its presentation with or without brackets. Standard elements such as OtherExpenses appearing on a consolidated income statement should never be negative; a negative value suggests that element OtherIncome is likely to have been more appropriate. In a consolidating income statement, however, a negative value of OtherExpenses is appropriate when it is an intercompany elimination.

The declaration of numeric elements, combinations of axis and member that should not appear with negative (or positive) values are published at https://www.sec.gov/info/edgar/signwarnings.json and updated at the same time that edgartaxonomies.xml is updated (see 6.22).

### References

12907

## Variations

Number | Name | Description | References | Data Inputs | Result Outputs
--- | --- | --- | --- | --- | ---
- _001gd | 6.5.43 Basic 8-K - GD | Basic 8-K - GD | eer-120 |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | { "emergingGrowthCompanyFlag" : true, "periodOfReport" : "12-31-2008" , "submissionType" : "8-K" }
Instance e60543001gd-20081231.xml ReadMeFirst Schema e60543001gd-20081231.xsd Linkbase e60543001gd-20081231_pre.xml Linkbase e60543001gd-20081231_lab.xml Linkbase e60543001gd-20081231_def.xml | valid
- _005gw | 6.5.43 Basic 8-K - OtherExpenseByFunction GW | Basic 8-K - OtherExpenseByFunction GW | eer-122 |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | { "emergingGrowthCompanyFlag" : false, "periodOfReport" : "12-31-2008" , "submissionType" : "8-K" }
- Instance e60543005gw-20081231.xml ReadMeFirst Schema e60543005gw-20081231.xsd Linkbase e60543005gw-20081231_pre.xml Linkbase e60543005gw-20081231_lab.xml Linkbase e60543005gw-20081231_def.xml |
  Assertion
  ID: wrn, 60543, signs
  FRD: | dq
  Count satisfied | 0
  Count not satisfied | 1
- _006gw | 6.5.43 Basic 8-K - OtherExpenseByNature GW | Basic 8-K - OtherExpenseByNature GW | eer-122 |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | { "emergingGrowthCompanyFlag" : false, "periodOfReport" : "12-31-2008" , "submissionType" : "8-K" }
- Instance e60543006gw-20081231.xml ReadMeFirst Schema e60543006gw-20081231.xsd Linkbase e60543006gw-20081231_pre.xml Linkbase e60543006gw-20081231_lab.xml Linkbase e60543006gw-20081231_def.xml |
  Assertion
  ID: wrn, 60543, signs
  FRD: | dq
  Count satisfied | 0
  Count not satisfied | 1
- _007gw | 6.5.43 Basic 8-K - DepreciationPropertyPlantAndEquipment GW | Basic 8-K - DepreciationPropertyPlantAndEquipment GW | eer-122 |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | { "emergingGrowthCompanyFlag" : false, "periodOfReport" : "12-31-2008" , "submissionType" : "8-K" }
- Instance e60543007gw-20081231.xml ReadMeFirst Schema e60543007gw-20081231.xsd Linkbase e60543007gw-20081231_pre.xml Linkbase e60543007gw-20081231_lab.xml Linkbase e60543007gw-20081231_def.xml |
  Assertion
  ID: wrn, 60543, signs
  FRD: | dq
  Count satisfied | 0
  Count not satisfied | 1
- _008gw | 6.5.43 Basic 8-K - DeferredTaxAssets GW | Basic 8-K - DeferredTaxAssets GW | eer-122 |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | { "emergingGrowthCompanyFlag" : false, "periodOfReport" : "12-31-2008" , "submissionType" : "8-K" }
- Instance e60543008gw-20081231.xml ReadMeFirst Schema e60543008gw-20081231.xsd Linkbase e60543008gw-20081231_pre.xml Linkbase e60543008gw-20081231_lab.xml Linkbase e60543008gw-20081231_def.xml |
  Assertion
  ID: wrn, 60543, signs
  FRD: | dq
  Count satisfied | 0
  Count not satisfied | 1
- _009gw | 6.5.43 Basic 8-K - DeferredTaxLiabilities GW | Basic 8-K - DeferredTaxLiabilities GW | eer-122 |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | { "emergingGrowthCompanyFlag" : false, "periodOfReport" : "12-31-2008" , "submissionType" : "8-K" }
- Instance e60543009gw-20081231.xml ReadMeFirst Schema e60543009gw-20081231.xsd Linkbase e60543009gw-20081231_pre.xml Linkbase e60543009gw-20081231_lab.xml Linkbase e60543009gw-20081231_def.xml |
  Assertion
  ID: wrn, 60543, signs
  FRD: | dq
  Count satisfied | 0
  Count not satisfied | 1
- _011gd | 6.5.43 8-K/A us-gaap Axis and Member - SubsegmentsConsolidationItemsAxis and IntersubsegmentEliminationsMember, GOOD | 8-K/A us-gaap Axis and Member - SubsegmentsConsolidationItemsAxis and IntersubsegmentEliminationsMember, GOOD | eer-122 |
  Parameter
  Name | ELOparams
  Type | xs:string
  Value | { "emergingGrowthCompanyFlag" : false, "periodOfReport" : "12-31-2008" , "submissionType" : "8-K/A" }
Instance e60543011gd-20081231.xml ReadMeFirst Schema e60543011gd-20081231.xsd Linkbase e60543011gd-20081231_pre.xml Linkbase e60543011gd-20081231_lab.xml Linkbase e60543011gd-20081231_def.xml | valid