Calculation Inconsistencies

Detailed tagging information is intended for use only by existing self-service clients.

Error Type

CalculationError

Error

"Calculation error for the summation item..."

Causes of Inconsistent Calculations

The calculated total from the calculation linkbase does not match the value of the total elementThe representation of a financial reporting concept, including: line items in the face of the financial statements, important narrative disclosures, and rows and columns in tables.. Each warning and error should be reviewed carefully for the specific tagA tag renders a value in XBRL, made up of an element, a calendar, numeric units and a member, if needed. and disclosure; errors may possibly be presented on values that are, in fact, correct. There may be several possible causes for the calculation inconsistency:

Incorrect Sign

A value in the calculation may have a correct sign, for example, a debit when it should be a credit. Review the error message against the values to see which is adding or subtracting incorrectly.

Review whether the instance document balance type in the Tagging Details is correct, and adjust it if necessary.

Members

When dimensions (such as members) are applied to a statement line (e.g., when there is Common Stock A Par Value and Common Stock B Par Value), these items will not be included in the calculated total value, creating a calculation inconsistency. Because the XBRLExtensible Business Reporting Language (XBRL) is an XML-based standard for defining and exchanging business and financial performance information. calculation linkbase does not account for how dimension members are used to differentiate values within the document, they can cause calculation inconsistencies.

There is no solution to resolve this inconsistency, therefore it should be documented. Currently, the SEC does not validate for calculation inconsistencies and will not prevent a filing package from passing the SEC validation rules.

Element Not Included in the Calculation Linkbase

Elements must be added to the calculation view when they are added to the presentation view. The amount of the discrepancy may help determine which element is missing. Compare the presentation and calculation views of this top level group in the taxonomyDictionary-like XBRL classifications that describe the context of data in financial statements and business documents., and Add Element to Calculation where appropriate.

The error message shows a discrepancy in totals of 100,000,000, the value of Deemed landlord financing.