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Property Plant and Equipment Calculation

Rule ID: DQC_0187
Status: Final

Release date: June 27, 2024
Effective date: August 31, 2024

Rule Function

This rule test that the element PropertyPlantAndEquipmentGross is recorded correctly. It also checks that the element PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetBeforeAccumulatedDepreciationAndAmortization is recorded correctly. The rule has 4 components to test this.

The first component checks that the element PropertyPlantAndEquipmentGross when dimensionalized using the axis PropertyPlantAndEquipmentByTypeAxis does not have dimensional components that are more than the value of PropertyPlantAndEquipmentGross.

The second component checks that the calculation PropertyPlantAndEquipmentGross is equal to PropertyPlantAndEquipmentNet + AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment.

The third component checks that the calculation PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetBeforeAccumulatedDepreciationAndAmortization is equal to PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetAfterAccumulatedDepreciationAndAmortization + PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetAccumulatedDepreciationAndAmortization.

The fourth component checks that the element PropertyPlantAndEquipmentGross when dimensionalized using the axis PublicUtilityAxis does not have dimensional components that are more than the value of PropertyPlantAndEquipmentGross.

Problem Solved by the Rule

The rule is intended to ensure that the Property Plant and Equipment totals are being recorded consistently.

Rule Message

Example rule message 1

The value of PropertyPlantAndEquipmentGross is reported as 3,526,016. The dimensional breakdown of PropertyPlantAndEquipmentGross using the axis PropertyPlantAndEquipmentByTypeAxis aggregates to a total of 4,359,590. This is more than the value of PropertyPlantAndEquipmentGross.

The dimensional values reported are as follows: 165,701, 833,574, 3,360,315

Rule Element ID: 10173

Example rule message 2

Property, Plant and Equipment, Gross with a value of 46,636,000 is not equal to the combined total of Property, Plant and Equipment, Net and Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment ( 17,259,000 + 31,439,000 ) with a value of 48,698,000.

These values should be equal. The properties of this us-gaap:PropertyPlantAndEquipmentGross fact are:
Period: 2022-07-31
Dimensions:
Unit: USD Decimals of Property, Plant and Equipment, Gross : -3 Decimals of Property, Plant and Equipment, Net : -3 Decimals of Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment : -3

Rule Element ID: 10174

Example rule message 3

Property, Plant, and Equipment and Finance Lease Right-of-Use Asset, before Accumulated Depreciation and Amortization with a value of 46,636,000 is not equal to the combined total of "Property, Plant, and Equipment and Finance Lease Right-of-Use Asset, after Accumulated Depreciation and Amortization" and "Property, Plant, and Equipment and Finance Lease Right-of-Use Asset, Accumulated Depreciation and Amortization" ( 17,259,000 + 31,439,000 ) with a value of 48,698,000.

These values should be equal. The properties of this us-gaap:PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetBeforeAccumulatedDepreciationAndAmortization fact are:
Period: 2022-07-31
Dimensions:
Unit: USD Decimals of Property, Plant, and Equipment and Finance Lease Right-of-Use Asset, before Accumulated Depreciation and Amortizatio : -3 Decimals of Property, Plant, and Equipment and Finance Lease Right-of-Use Asset, after Accumulated Depreciation and Amortization : -3 Decimals of Property, Plant, and Equipment and Finance Lease Right-of-Use Asset, Accumulated Depreciation and Amortization : -3

Rule Element ID: 10175

Example rule message 4

The value of PropertyPlantAndEquipmentGross is reported as 3,526,016. The dimensional breakdown of PropertyPlantAndEquipmentGross using the axis PublicUtilityAxis aggregates to a total of 4,359,590. This is more than the value of PropertyPlantAndEquipmentGross.

The dimensional values reported are as follows: 165,701, 833,574, 3,360,315

Rule Element ID: 10176

Rule element ID index

The rule element id is used to identify unique elements or combinations of elements tested in the rule.

Rule Element ID Element
DQC.US.0187.10173 PropertyPlantAndEquipmentGross
DQC.US.0187.10174 PropertyPlantAndEquipmentGross
DQC.US.0187.10175 PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetBeforeAccumulatedDepreciationAndAmortization
DQC.US.0187.10176 PublicUtilityAxis

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