605-12 : EDGAR Filer Manual v65 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

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 
    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 
    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 
  • Assertion
    ID: err, 60512, Duplicate-Facts
    FRD:du
    Count satisfied0
    Count not satisfied1
 
_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 
  • Assertion
    ID: err, 60512, Duplicate-Facts
    FRD:du
    Count satisfied0
    Count not satisfied1
 
_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 
  • Assertion
    ID: err, 60512, Duplicate-Facts
    FRD:du
    Count satisfied0
    Count not satisfied1
 
_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 
    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 
  • Assertion
    ID: err, 60512, Duplicate-Facts
    FRD:du
    Count satisfied0
    Count not satisfied1
 
_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 
    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 
    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 
    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  
    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  
    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  
    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 
  • Assertion
    ID: err, 60512, Duplicate-Facts
    FRD:du
    Count satisfied0
    Count not satisfied1
 
_016gd 6.5.12 8-K w/Numeric facts, all are nil, GOOD Numeric facts, all are nil, GOOD  
    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  
  • Assertion
    ID: err, 60512, Duplicate-Facts
    FRD:du
    Count satisfied0
    Count not satisfied1
 
_018ng 6.5.12 8-K w/Numeric float item type facts, both NaN, NOGOOD Numeric float item type facts, both NaN, NOGOOD  
  • Assertion
    ID: err, 60512, Duplicate-Facts
    FRD:du
    Count satisfied0
    Count not satisfied1
 
_019gd 6.5.12 8-K w/Numeric float item type facts, both +INF, GOOD Numeric float item type facts, both +INF, GOOD  
    valid
 
_020gd 6.5.12 8-K w/Numeric float item type facts, both -INF, GOOD Numeric float item type facts, both -INF, GOOD  
    valid