MINI (Prototype)

Disclosure Mechanics Rules

Machine readable

Line Disclosure
1 Accounts Payable Roll Forward (disclosures:AccountsPayableRollForward)

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Rules for disclosure: disclosures:AccountsPayableRollForward 
This disclosure:

   - MUST be represented as using the Hypercube: mini:AccountsPayableRollForwardHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollForward
      - cm:RollForward REQUIRES balance/instant concept: mini:AccountsPayable
   - MUST be represented as using the Level 3 Disclosure [Text Block]: mini:AccountsPayableRollForwardTextBlock
   - REQUIRES the policy to be reported using the Level 2 Policy Text Block concept: mini:AccountsPayablePoliciesTextBlock
   - REQUIRES the note to be reported using the Level 1 Note Text Block concept: mini:AccountsPayableNoteTextBlock
2 Accounts Payable Subclassifications (disclosures:AccountsPayableSubclassifications)

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Rules for disclosure: disclosures:AccountsPayableSubclassifications 
This disclosure:

   - MUST be represented as using the Hypercube: mini:AccountsPayableSubclassificationsHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: mini:AccountsPayable
   - MUST be represented as using the Level 3 Disclosure [Text Block]: mini:AccountsPayableSubclassificationsTextBlock
   - REQUIRES the policy to be reported using the Level 2 Policy Text Block concept: mini:AccountsPayablePoliciesTextBlock
   - REQUIRES the note to be reported using the Level 1 Note Text Block concept: mini:AccountsPayableNoteTextBlock
3 Assets Roll Up (disclosures:AssetsRollUp)

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Rules for disclosure: disclosures:AssetsRollUp 
This disclosure:

   - MUST be represented as using the Hypercube: mini:BalanceSheetHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: mini:Assets
4 Balance Sheet, Classified (disclosures:BalanceSheetClassified)

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Rules for disclosure: disclosures:BalanceSheetClassified 
This disclosure:

   - MUST be represented as using the Hypercube: mini:BalanceSheetHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:Component
      - cm:Component disclosure REQUIRES the subassembly disclosure (Block): disclosures:AssetsRollUp
      - cm:Component disclosure REQUIRES the subassembly disclosure (Block): disclosures:LiabilitiesAndEquityRollUp
5 Basis of Presentation (disclosures:BasisOfPresentation)

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Rules for disclosure: disclosures:BasisOfPresentation 
This disclosure:

   - MUST be represented as using the Hypercube: mini:BasisReportingHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:Level1TextBlock
   - MUST be represented as using the Level 3 Disclosure [Text Block]: mini:BasisReportingTextBlock
6 Cash and Cash Equivalents Roll Forward (disclosures:CashAndCashEquivalentsRollForward)

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Rules for disclosure: disclosures:CashAndCashEquivalentsRollForward 
This disclosure:

   - MUST be represented as using the Hypercube: mini:CashAndCashEquivalentsRollForwardHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollForward
      - cm:RollForward REQUIRES balance/instant concept: mini:CashAndCashEquivalents
   - MUST be represented as using the Level 3 Disclosure [Text Block]: mini:CashAndCashEquivalentsRollForwardTextBlock
   - REQUIRES the policy to be reported using the Level 2 Policy Text Block concept: mini:CashAndCashEquivalentsPoliciesTextBlock
   - REQUIRES the note to be reported using the Level 1 Note Text Block concept: mini:CashAndCashEquivalentsNoteTextBlock
7 Cash and Cash Equivalents Subclassifications (disclosures:CashAndCashEquivalentsSubclassifications)

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Rules for disclosure: disclosures:CashAndCashEquivalentsSubclassifications 
This disclosure:

   - MUST be represented as using the Hypercube: mini:CashAndCashEquivalentsSubclassificationsHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: mini:CashAndCashEquivalents
   - MUST be represented as using the Level 3 Disclosure [Text Block]: mini:CashAndCashEquivalentsSubclassificationsTextBlock
   - REQUIRES the policy to be reported using the Level 2 Policy Text Block concept: mini:CashAndCashEquivalentsPoliciesTextBlock
   - REQUIRES the note to be reported using the Level 1 Note Text Block concept: mini:CashAndCashEquivalentsNoteTextBlock
8 Cash and Cash Equivalents Summary Roll Forward (disclosures:CashAndCashEquivalentsSummaryRollForward)

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Rules for disclosure: disclosures:CashAndCashEquivalentsSummaryRollForward 
This disclosure:

   - MUST be represented as using the Hypercube: mini:CashFlowStatementHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollForward
      - cm:RollForward REQUIRES balance/instant concept: mini:CashAndCashEquivalents
9 Cash Flow Statement, Direct Method (disclosures:CashFlowStatementDirectMethod)

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Rules for disclosure: disclosures:CashFlowStatementDirectMethod 
This disclosure:

   - MUST be represented as using the Hypercube: mini:CashFlowStatementHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:Component
      - cm:Component disclosure REQUIRES the subassembly disclosure (Block): disclosures:NetCashFlowRollUp
      - cm:Component disclosure REQUIRES the subassembly disclosure (Block): disclosures:CashAndCashEquivalentsSummaryRollForward
10 Document Information (disclosures:DocumentInformation)

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Rules for disclosure: disclosures:DocumentInformation 
This disclosure:

   - MUST be represented as using the Hypercube: mini:DocumentInformationHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES  concept: mini:BalanceSheetDate
   - MUST contain the Level 4 Detailed concept: mini:ReportingStyleCode
   - MUST contain the Level 4 Detailed concept: mini:DocumentTitle
   - MUST contain the Level 4 Detailed concept: mini:IncomeStatementStartPeriod
   - MUST contain the Level 4 Detailed concept: mini:DocumentIdentifier
   - MUST contain the Level 4 Detailed concept: mini:DocumentFiscalPeriodFocus
   - MUST contain the Level 4 Detailed concept: mini:DocumentFiscalYearFocus
11 Entity Information (disclosures:EntityInformation)

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Rules for disclosure: disclosures:EntityInformation 
This disclosure:

   - MUST be represented as using the Hypercube: mini:EntityInformationHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:Hierarchy
      - cm:Hierarchy REQUIRES  concept: mini:EconomicEntityName
   - MUST contain the Level 4 Detailed concept: mini:EconomicEntityIdentifier
12 Finished Goods Subclassifications (disclosures:FinishedGoodsSubclassifications)

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Rules for disclosure: disclosures:FinishedGoodsSubclassifications 
This disclosure:

   - MUST be represented as using the Hypercube: mini:FinishedGoodsSubclassificationsHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: mini:FinishedGoods
   - MUST be represented as using the Level 3 Disclosure [Text Block]: mini:FinishedGoodsSubclassificationsTextBlock
   - REQUIRES the policy to be reported using the Level 2 Policy Text Block concept: mini:InventoriesPoliciesTextBlock
   - REQUIRES the note to be reported using the Level 1 Note Text Block concept: mini:InventoriesNoteTextBlock
13 Income Statement (disclosures:IncomeStatement)

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Rules for disclosure: disclosures:IncomeStatement 
This disclosure:

   - MUST be represented as using the Hypercube: mini:IncomeStatementHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: mini:NetIncomeLoss
14 Inventories Roll Forward (disclosures:InventoriesRollForward)

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Rules for disclosure: disclosures:InventoriesRollForward 
This disclosure:

   - MUST be represented as using the Hypercube: mini:InventoriesRollForwardHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollForward
      - cm:RollForward REQUIRES balance/instant concept: mini:Inventories
   - MUST be represented as using the Level 3 Disclosure [Text Block]: mini:InventoriesRollForwardTextBlock
   - REQUIRES the policy to be reported using the Level 2 Policy Text Block concept: mini:InventoriesPoliciesTextBlock
   - REQUIRES the note to be reported using the Level 1 Note Text Block concept: mini:InventoriesNoteTextBlock
15 Inventories Subclassifications (disclosures:InventoriesSubclassifications)

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Rules for disclosure: disclosures:InventoriesSubclassifications 
This disclosure:

   - MUST be represented as using the Hypercube: mini:InventoriesSubclassificationsHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: mini:Inventories
   - MUST be represented as using the Level 3 Disclosure [Text Block]: mini:InventoriesSubclassificationsTextBlock
   - OFTEN (not always) contains Level 4 Disclosure Detail concept: mini:FinishedGoods
   - OFTEN (not always) contains Level 4 Disclosure Detail concept: mini:WorkInProgress
   - OFTEN (not always) contains Level 4 Disclosure Detail concept: mini:RawMaterial
   - REQUIRES the policy to be reported using the Level 2 Policy Text Block concept: mini:InventoriesPoliciesTextBlock
   - REQUIRES the note to be reported using the Level 1 Note Text Block concept: mini:InventoriesPoliciesTextBlock
16 Liabilities and Equity Roll Up (disclosures:LiabilitiesAndEquityRollUp)

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Rules for disclosure: disclosures:LiabilitiesAndEquityRollUp 
This disclosure:

   - MUST be represented as using the Hypercube: mini:BalanceSheetHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: mini:LiabilitiesAndEquity
17 Long-Term Debt Maturities (disclosures:LongTermDebtMaturities)

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Rules for disclosure: disclosures:LongTermDebtMaturities 
This disclosure:

   - MUST be represented as using the Hypercube: mini:LongtermDebtMaturitiesHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: mini:LongtermDebt
   - MUST be represented as using the Level 3 Disclosure [Text Block]: mini:LongtermDebtMaturitiesTextBlock
   - REQUIRES the note to be reported using the Level 1 Note Text Block concept: mini:LongtermDebtNoteTextBlock
18 Long-Term Debt Roll Forward (disclosures:LongTermDebtRollForward)

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Rules for disclosure: disclosures:LongTermDebtRollForward 
This disclosure:

   - MUST be represented as using the Hypercube: mini:LongtermDebtRollForwardHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollForward
      - cm:RollForward REQUIRES balance/instant concept: mini:LongtermDebt
   - MUST be represented as using the Level 3 Disclosure [Text Block]: mini:Long-termDebtRollForwardTextBlock
   - REQUIRES the policy to be reported using the Level 2 Policy Text Block concept: mini:LongtermDebtPoliciesTextBlock
   - REQUIRES the note to be reported using the Level 1 Note Text Block concept: mini:LongtermDebtNoteTextBlock
19 Long-Term Debt Subclassifications (disclosures:LongTermDebtSubclassifications)

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Rules for disclosure: disclosures:LongTermDebtSubclassifications 
This disclosure:

   - MUST be represented as using the Hypercube: mini:LongtermDebtSubclassificationsHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: mini:LongtermDebt
   - MUST be represented as using the Level 3 Disclosure [Text Block]: mini:LongtermDebtSubclassificationsTextBlock
   - REQUIRES the policy to be reported using the Level 2 Policy Text Block concept: mini:LongtermDebtPoliciesTextBlock
   - REQUIRES the note to be reported using the Level 1 Note Text Block concept: mini:LongtermDebtNoteTextBlock
20 Nature of Entity (disclosures:NatureOfEntity)

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Rules for disclosure: disclosures:NatureOfEntity 
This disclosure:

   - MUST be represented as using the Hypercube: mini:NatureBusinessHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:Level1TextBlock
   - MUST be represented as using the Level 3 Disclosure [Text Block]: mini:NatureBusinessTextBlock
21 Net Cash Flow Roll Up (disclosures:NetCashFlowRollUp)

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Rules for disclosure: disclosures:NetCashFlowRollUp 
This disclosure:

   - MUST be represented as using the Hypercube: mini:CashFlowStatementHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: mini:NetCashFlow
22 Property, Plant, and Equipment, Net Roll Forward (disclosures:PropertyPlantAndEquipmentNetRollForward)

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Rules for disclosure: disclosures:PropertyPlantAndEquipmentNetRollForward 
This disclosure:

   - MUST be represented as using the Hypercube: mini:PropertyPlantAndEquipmentRollForwardHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollForward
      - cm:RollForward REQUIRES balance/instant concept: mini:PropertyPlantAndEquipment
   - MUST be represented as using the Level 3 Disclosure [Text Block]: mini:PropertyPlantEquipmentRollForwardTextBlock
   - REQUIRES the policy to be reported using the Level 2 Policy Text Block concept: mini:PropertyPlantAndEquipmentPoliciesTextBlock
   - REQUIRES the note to be reported using the Level 1 Note Text Block concept: mini:PropertyPlantAndEquipmentNoteTextBlock
23 Property, Plant, and Equipment, Net Subclassifications (disclosures:PropertyPlantAndEquipmentNetSubclassifications)

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Rules for disclosure: disclosures:PropertyPlantAndEquipmentNetSubclassifications 
This disclosure:

   - MUST be represented as using the Hypercube: mini:PropertyPlantAndEquipmentSubclassificationsHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: mini:PropertyPlantAndEquipment
   - MUST be represented as using the Level 3 Disclosure [Text Block]: mini:PropertyPlanAndtEquipmentSubclassificationsTextBlock
   - REQUIRES the policy to be reported using the Level 2 Policy Text Block concept: mini:PropertyPlantAndEquipmentPoliciesTextBlock
   - REQUIRES the note to be reported using the Level 1 Note Text Block concept: mini:PropertyPlantAndEquipmentNoteTextBlock
24 Receivables Roll Forward (disclosures:ReceivablesRollForward)

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Rules for disclosure: disclosures:ReceivablesRollForward 
This disclosure:

   - MUST be represented as using the Hypercube: mini:ReceivablesRollForwardHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollForward
      - cm:RollForward REQUIRES balance/instant concept: mini:Receivables
   - MUST be represented as using the Level 3 Disclosure [Text Block]: mini:ReceivablesRollForwardTextBlock
   - REQUIRES the policy to be reported using the Level 2 Policy Text Block concept: mini:ReceivablesPoliciesTextBlock
   - REQUIRES the note to be reported using the Level 1 Note Text Block concept: mini:ReceivablesNoteTextBlock
25 Receivables Subclassifications (disclosures:ReceivablesSubclassifications)

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Rules for disclosure: disclosures:ReceivablesSubclassifications 
This disclosure:

   - MUST be represented as using the Hypercube: mini:ReceivablesSubclassificationsHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: mini:Receivables
   - MUST be represented as using the Level 3 Disclosure [Text Block]: mini:ReceivablesSubclassificationsTextBlock
   - REQUIRES the policy to be reported using the Level 2 Policy Text Block concept: mini:ReceivablesPoliciesTextBlock
   - REQUIRES the note to be reported using the Level 1 Note Text Block concept: mini:ReceivablesNoteTextBlock
26 Retained Earnings Roll Forward (disclosures:RetainedEarningsRollForward)

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Rules for disclosure: disclosures:RetainedEarningsRollForward 
This disclosure:

   - MUST be represented as using the Hypercube: mini:RetainedEarningsRollForwardHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollForward
      - cm:RollForward REQUIRES balance/instant concept: mini:RetainedEarnings
27 Significant Accounting Policies (disclosures:SignificantAccountingPolicies)

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Rules for disclosure: disclosures:SignificantAccountingPolicies 
This disclosure:

   - MUST be represented as using the Hypercube: mini:SignificantAccountingPoliciesHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:Level1TextBlock
   - MUST be represented as using the Level 3 Disclosure [Text Block]: mini:SignificantAccountingPoliciesTextBlock
28 Statement of Changes in Equity (disclosures:StatementOfChangesInEquity)

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Rules for disclosure: disclosures:StatementOfChangesInEquity 
This disclosure:

   - MUST be represented as using the Hypercube: mini:StatementOfChangesInEquityHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollForward
      - cm:RollForward REQUIRES balance/instant concept: mini:Equity
29 Transactions Groupings (disclosures:TransactionsGroupings)

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Rules for disclosure: disclosures:TransactionsGroupings 
This disclosure:

   - MUST be represented as using the Hypercube: mini:TransactionsGroupingsHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: mini:CheckSumChanges
30 Trial Balance (disclosures:TrialBalance)

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Rules for disclosure: disclosures:TrialBalance 
This disclosure:

   - MUST be represented as using the Hypercube: mini:TrialBalanceHypercube
   - MUST be represented as the Concept Arrangement Pattern: cm:RollUp
      - cm:RollUp REQUIRES total concept: mini:CheckSum

Last updated: 4/23/2021 1:52:28 PM