EDGAR DQC Incorrect argument and false positives

[michaelchadfleming]

EDGAR/validate/resources/dqc-us-rules.json

Line 2720 in 0d42a79

"message": "The extensible list item {related_ext_enum} has a value of {x}. This item refers to the location of this item in the financial statements. However, the concept {x} does not appear in the face financial statements. Either update the value of the extensible list item {x} with the correct element or add the line item {x} to the presentation and calculation linkbase in the appropriate statement role.",

@hefischer @freddym56

Hi Herm and Freddie,

I hope all is well with you :). We discovered two issues with the EDGAR implementation of DQC rule 136. Please find the two issues below in addition to the iXBRL zip package and validation results attached.

(1.) The argument {x} used in the message is returning numeric fact values when the actual facts are namespace URI and element name. Below is one example:

• Element name used on fact: us-gaap:OperatingLeaseLiabilityNoncurrentStatementOfFinancialPositionExtensibleList
• Actual fact value: http://fasb.org/us-gaap/2025#OtherLiabilitiesNoncurrent
• argument {x} value: 297000.000000
• When I search for the value "297" in the instance, it is tagged with us-gaap:OperatingLeaseLiabilityNoncurrent, which is the corresponding concept to the extensible list concept

(2.) It produces DQC 136 false positives. I assume the false positives are due to the incorrect argument values as well. These errors do not exist in the XBRL.US implementation for the attached zip. I checked the presentation structure and us-gaap:OperatingLeaseLiabilityNoncurrent does correctly exist in the balance sheet.

gaap_-ssti_2025-_singl 1.zip

EDGAR DQC validation.txt

Thank you for your valuable time,
Sincerely,
Chad