Created by: SEC Office of Structured Disclosure
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).
Numeric elements that should not have negative values.
Number | Name | Description | References | Data Inputs | Result Outputs | ||||||||||||||||||
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_001gd | 6.5.43 Basic 8-K - GD | Basic 8-K - GD | eer-120 |
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_005gw | 6.5.43 Basic 8-K - OtherExpenseByFunction GW | Basic 8-K - OtherExpenseByFunction GW | eer-122 |
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_006gw | 6.5.43 Basic 8-K - OtherExpenseByNature GW | Basic 8-K - OtherExpenseByNature GW | eer-122 |
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_007gw | 6.5.43 Basic 8-K - DepreciationPropertyPlantAndEquipment GW | Basic 8-K - DepreciationPropertyPlantAndEquipment GW | eer-122 |
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_008gw | 6.5.43 Basic 8-K - DeferredTaxAssets GW | Basic 8-K - DeferredTaxAssets GW | eer-122 |
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_009gw | 6.5.43 Basic 8-K - DeferredTaxLiabilities GW | Basic 8-K - DeferredTaxLiabilities GW | eer-122 |
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_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 |
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