616-04 : EDGAR Filer Manual v65 6.16.4 page 6-71

Created by: SEC Office of Structured Disclosure

Restrictions on cycles in definition relationships.

The xlink:arcrole attributes 'http://xbrl.org/int/dim/arcrole/domain-member' and 'http://xbrl.org/int/dim/arcrole/dimension-domain' must have no undirected cycles in any Directed Relationship Set as defined in XBRL Dimensions 1.0. For example, company ABC defines, in us-gaap:SegmentGeographicalDomain, the regions abc:MidwestMember and abc:SoutheastMember, but stpr:KY (Kentucky) cannot be in both regions.

This rule also impacts line items, so that the balance at the start and end a roll forward cannot appear twice under a single axis. The same rendering effect is achieved by including only the ending balance in the domain-member relationships, so that the beginning balance will appear simply as the ending balance of the previous period.

Tables define the rows and columns (the axes) that cells (the facts) may have. The domain-member arc role defines relationships within each row or column, such as those between a parent entity and its reportable segments, among sets of classes of equity, and or among geographical regions. Tables become difficult to consistently populate with facts and ambiguous to display when elements can appear in more than one domain member. This rule ensures that any given element does not appear in more than one place along an Axis, and will not have any overlapping domain subsets or members. In general, almost every situation that at first appears to call for an Axis with tangled and overlapping subsets of Member elements actually turns out to be a case more clearly modeled using two distinct axes.

REMARK: DRS discovery begins at dimension-domain relationships. Whether the domain member appears in instance facts is not relevant.

References

Variations

Number Name Description References Data Inputs Result Outputs
_000gd 6.16.4, From (2012) element rr:RiskReturnAbstract in role PerformanceTableData, domain-member relationships would form a tangled domain, but one relationship (from standard taxonomy definition linkbase rr-def) is prohibited. GOOD. From (2012) element rr:RiskReturnAbstract in role PerformanceTableData, domain-member relationships would form a tangled domain, but one relationship (from standard taxonomy definition linkbase rr-def) is prohibited. GOOD. 1094011009 
    valid
 
_001ng 6.16.4, A dimension-domain relationship has a DRS with a tangled domain within a single role, with M3Member in overlapping sets, NOGOOD. Element e6160400:M3Member appears in overlapping sets of members in a Directed Relationship Set in role 0001 - Document - R1; NOGOOD. 1094011009   
_002ng 6.16.4, A dimension-domain relationship has a DRS with a tangled domain hopping one role, NOGOOD. Element e6160400:M3Member appears in overlapping sets of members in a Directed Relationship Set in role 0001 - Document - R1; NOGOOD. 1094011009   
_003gd 6.16.4, Separate DRS of domain-member relationships crossing target roles contain member M3, no tangled domain, GOOD. Separate DRS of domain-member relationships crossing target roles contain member M3, no tangled domain, GOOD. 1094011009 
    valid
 
_004gd 6.16.4, Separate DRS of domain-member relationships contain member M3,no tangled domain, GOOD. 6.16.4, Separate DRS of domain-member relationships contain member M3, no tangled domain, GOOD. 1094011009 
    valid
 
_005gd 6.16.4, A simple tangled domain of domain-member relationships, but not in any dimension, GOOD A simple tangled domain of domain-member relationships, but not in any dimension, GOOD. 1094011009 
    valid
 
_011ng 6.16.4, Common case in which a roll forward in a presentation linkbase is copied over into the definition linkbase resulting in an undirected cycle of domain-member arcs, but among primary items, not among the members of a dimension, (GOOD in a previous release) NOGOOD. 6.16.4, Common case in which a roll forward in a presentation linkbase is copied over into the definition linkbase resulting in an undirected cycle of domain-member arcs, but among primary items, not among the members of a dimension, (GOOD in a previous release) NOGOOD. 109401100911283   
_013ng 6.16.4, An axis has two different dimension-domain relationships, and those two domains have members in common (GOOD in a previous release), NOGOOD. An axis has two different dimension-domain relationships, and those two domains have members in common (GOOD in a previous release), NOGOOD. 109401100911283   
_014gd 6.16.4, Strange case in which there are two separate hypercubes sharing members, but neither cube's axis has a tangled domain, GOOD. Strange case in which there are two separate hypercubes sharing members, but neither cube's axis has a tangled domain, GOOD. 109401100911283 
    valid
 
_015ng 6.16.4, A dimension-domain relationship has a DRS with a tangled domain hopping multiple roles, NOGOOD. Element e6160400:M5Member appears in overlapping sets of members in a Directed Relationship Set in role 0001 - Document - R1; NOGOOD. 1094011009   
_016ng 6.16.4, A dimension-domain relationship has a DRS with M5 appearing in two paths from dimension-domain, NOGOOD. A dimension-domain relationship has a DRS with M5 appearing in two paths from dimension-domain, NOGOOD. 1094011009   
_017gd 6.16.4, Same domain and members in different dimensions of a single hypercube, GOOD. Same domain and members in different dimensions of a single hypercube, GOOD. 1094011009 
    valid
 
_018gd 6.16.4, Two identical non-tangled relationship networks in distinct roles, GOOD. Two identical non-tangled relationship networks in distinct roles, GOOD. 1094011009 
    valid
 
_019ng 6.16.4, An undirected cycle in domain-member arcs among primary items all in the same cube, NOGOOD. An undirected cycle in domain-member arcs among primary items all in the same cube, NOGOOD. 1094011009