Digits As Shown Warnings
Detailed tagging information is intended for use only by existing self-service clients.
For more information on using the Precision of Digits as Shown (INF), see INF vs. 0. Refer also to 6.6.32 in Common EFM References.
Error Type
ConsistencyWarning
Error - Almost Always Digits As Shown
The value should almost always use the precision Digits As Shown (INF).
"The value should almost always receive 'Digits as Shown' INF per XBRLExtensible Business Reporting Language (XBRL) is an XML-based standard for defining and exchanging business and financial performance information. rules. Please review for accuracy before proceeding."
Cause
The value is tagged value has a Precision other than Digits As Shown.
Solution
Review each warning to determine whether each value should or should not utilize a Digits As Shown precision. The 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. applied to the value should almost always use digits as shown; for example us-gaap_PreferredStockParOrStatedValuePerShare. Please verify that this tagA tag renders a value in XBRL, made up of an element, a calendar, numeric units and a member, if needed. should not have Digits As Show applied to it.
Example
When using the element, DebtInstrumentFaceAmount, the precision is almost always Digits As Shown, since it is usually a contractual amount. Examples: 6.75% $500,000,000 Senior Notes. The $500,000,000 value would be INF “exact” because the Senior Notes contractual amount is exactly $500,000,000.
An exception to the warning would be if the aggregate face amounts of all debt are approximately 1.3 billion. In this example, digits as shown is not appropriate, so no change is warranted despite the warning message.
Elements usually tagged with Digits As Shown
- us-gaap_CommonStockDividendsPerShareCashPaid
- us-gaap_CommonStockDividendsPerShareDeclared
- us-gaap_CommonStockParOrStatedValuePerShare
- us-gaap_DebtInstrumentFaceAmount
- us-gaap_DebtInstrumentInterestRateStatedPercentage
- us-gaap_DebtInstrumentInterestRateStatedPercentageRateRangeMaximum
- us-gaap_DebtInstrumentInterestRateStatedPercentageRateRangeMinimum
- us-gaap_DefinedBenefitPlanAssumptionsUsedCalculatingNetPeriodicBenefitCostDiscountRate
- us-gaap_DerivativeNumberOfInstrumentsHeld
- us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate
- us-gaap_EntityCommonStockSharesOutstanding
- us-gaap_LossContingencyPendingClaimsNumber
- us-gaap_PreferredStockLiquidationPreference
- us-gaap_PreferredStockParOrStatedValuePerShare
Error - Almost Never Digits As Shown
The value should almost never use the precision Digits As Shown (INF).
"The value should almost never receive 'Digits as Shown' per XBRL Rules. Please review for accuracy before proceeding."
Solution
Review each warning to determine whether each value should or should not utilize a Digits As Shown precision. The element applied to the value should almost never use Digits As Shown; for example us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding. Please verify that this tag should use Digits As Shown. A full list of elements that are validated can be found under Digits As Shown Validation Warnings, which is located in Numeric UnitsNumeric units such as scale and precision define the size and decimal postition (rounding) of an XBRL tag..
Example
When using the element, PaymentsToAcquirePropertyPlantAndEquipment, the value usually is not tagged with digits as shown. It is usually a cash flow statement disclosure that is rounded.
An exception could occur in a specific footnote disclosure which states “Our East segment made a wire payment of $50,000,000 in order to acquire the East Manufacturing Facility, consistent with the $50,000,000 purchase agreement dated 9/23/16.” In this example a precision of digits as shown is appropriate, and no change is warranted despite the warning message.
Elements not usually tagged with Digits As Shown
- us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax
- us-gaap_Assets
- us-gaap_AssetsCurrent
- us-gaap_CashAndCashEquivalentsAtCarryingValue
- us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease
- us-gaap_CommonStockValue
- us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
- us-gaap_CostsAndExpenses
- us-gaap_EarningsPerShareBasic
- us-gaap_EarningsPerShareDiluted
- us-gaap_FairValueMeasuredOnRecurringBasisInvestments
- us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue
- us-gaap_Goodwill
- us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments
- us-gaap_IncomeLossFromEquityMethodInvestments
- us-gaap_IncomeTaxExpenseBenefit
- us-gaap_InterestExpense
- us-gaap_Liabilities
- us-gaap_LiabilitiesAndStockholdersEquity
- us-gaap_LiabilitiesCurrent
- us-gaap_NetCashProvidedByUsedInFinancingActivities
- us-gaap_NetCashProvidedByUsedInInvestingActivities
- us-gaap_NetCashProvidedByUsedInOperatingActivities
- us-gaap_NetIncomeLoss
- us-gaap_NetIncomeLossAttributableToNoncontrollingInterest
- us-gaap_OperatingIncomeLoss
- us-gaap_OtherAssetsNoncurrent
- us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentNetOfTaxPeriodIncreaseDecrease</Element>
- us-gaap_OtherLiabilitiesNoncurrent
- us-gaap_OtherNonoperatingIncomeExpense
- us-gaap_PaymentsToAcquirePropertyPlantAndEquipment
- us-gaap_ProfitLoss
- us-gaap_PropertyPlantAndEquipmentNet
- us-gaap_RetainedEarningsAccumulatedDeficit
- us-gaap_Revenues
- us-gaap_SalesRevenueNet
- us-gaap_SellingGeneralAndAdministrativeExpense
- us-gaap_ShareBasedCompensation
- us-gaap_StockholdersEquity
- us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest
- us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding
- us-gaap_WeightedAverageNumberOfSharesOutstandingBasic
Error - Review Use of Digits As Shown
Verify whether the value is appropriately tagged with the precision Digits As Shown (INF).
"Please verify that a precision of 'Digits as Shown' can be used for ..."
Solution
Review each warning to determine whether each value should or should not utilize a Digits As Shown precision. EFM 6.6.31 & 6.6.32 states that the tag must match the HTML. It also states that Digits As Shown (INF)cannot be used on rounded values. Due to high risk of accidental errors, Certent DM validation tool lists all tags being used with Digits As Shown (INF) to document the warnings and verify all Digits As Shown (INF)before filing
Example
Any element tagged with a precision of digits as shown that is not specifically included on List 1 generates a warning message. However, there are several cases where the warning message does not require a change.
For example, using the element EntityCommonStockSharesOutstanding for a value of 123,456,789 and apply digits as shown, you will receive a warning, but no change should be made. If the value in the document is 123.5 million instead, it should not use a precision of digits as shown.
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