605-43 : EDGAR Filer Manual v65 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

Variations

Number Name Description References Data Inputs Result Outputs
_001gd 6.5.43 Basic 8-K - GD Basic 8-K - GD eer-120 
    valid
 
_005gw 6.5.43 Basic 8-K - OtherExpenseByFunction GW Basic 8-K - OtherExpenseByFunction GW eer-122 
  • Assertion
    ID: wrn, 60543, signs
    FRD:dq
    Count satisfied0
    Count not satisfied1
 
_006gw 6.5.43 Basic 8-K - OtherExpenseByNature GW Basic 8-K - OtherExpenseByNature GW eer-122 
  • Assertion
    ID: wrn, 60543, signs
    FRD:dq
    Count satisfied0
    Count not satisfied1
 
_007gw 6.5.43 Basic 8-K - DepreciationPropertyPlantAndEquipment GW Basic 8-K - DepreciationPropertyPlantAndEquipment GW eer-122 
  • Assertion
    ID: wrn, 60543, signs
    FRD:dq
    Count satisfied0
    Count not satisfied1
 
_008gw 6.5.43 Basic 8-K - DeferredTaxAssets GW Basic 8-K - DeferredTaxAssets GW eer-122 
  • Assertion
    ID: wrn, 60543, signs
    FRD:dq
    Count satisfied0
    Count not satisfied1
 
_009gw 6.5.43 Basic 8-K - DeferredTaxLiabilities GW Basic 8-K - DeferredTaxLiabilities GW eer-122 
  • Assertion
    ID: wrn, 60543, signs
    FRD:dq
    Count satisfied0
    Count not satisfied1
 
_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 
    valid