inconsistentCalculationUsingRounding

Introduction

Use this article when the validation report contains the error inconsistentCalculationUsingRounding. This error indicates that the calculation performed by the iXBRL engine does not match the reported total or subtotal.

Summary

After following this article, you will understand the most common causes of calculation inconsistencies and how to investigate and resolve them.

Overview

The inconsistentCalculationUsingRounding error occurs when the validation engine calculates a different result than the value reported in a total or subtotal.

This means there is a difference between:

• The calculated result based on the tagged facts.
• The reported value of the total or subtotal fact.

In many cases the difference is small, but it should always be investigated.

Common causes

Cause 1: The calculation is incorrect

The most common cause is that the reported total does not match the underlying values.

For example:

In this example, the reported total should be 300 rather than 250.

To investigate:

1. Locate the affected total or subtotal in the report.
2. Open the source file.
3. Verify the calculation in the source data.
4. Correct the reported values if necessary.
5. Generate a new iXBRL package.

Cause 2: Incorrect sign configuration

A calculation inconsistency can also occur when one or more concepts are reported with the wrong sign.

For example, an expense concept that should contribute positively to the XBRL calculation may be reported as a negative fact value.

This causes the validation engine to calculate a different result than expected.

To investigate:

1. Open the validation report.
2. Locate the affected concept.
3. Open the inline viewer.
4. Review the concept details and fact values.
5. Verify that the sign configuration is correct.

More information can be found in this article: Resolve sign-related validation inconsistencies

Cause 3: Rounding differences

Sometimes the underlying calculation is correct, but rounding causes a small difference between the displayed values and the calculated result.

For example:

The displayed values may appear correct to the reader, while the validation engine performs its calculation using the underlying reported facts.

Depending on the taxonomy and filing requirements, these small differences may still trigger a validation message.

Always consult your auditor regarding acceptable rounding differences.

Investigate the inconsistency

1. Open the validation report.
2. Locate the reported total or subtotal.
3. Open the inline viewer.
4. Review the calculation relationships for the affected concept.
5. Compare the reported value with the contributing facts.
6. Verify:
   • The reported values.
   • The calculation in the source file.
   • The sign configuration of the contributing concepts.
   • Any potential rounding differences.

Expected Result

The reported total or subtotal matches the calculation performed by the iXBRL engine and the validation message no longer appears after generating a new iXBRL package.

Remarks

• Always verify the calculation in the source data before making changes to the iXBRL tagging.
• Calculation inconsistencies are often caused by incorrect sign configuration rather than incorrect totals.
• The inline viewer can be used to inspect the calculation relationships of the affected concept.
• Small rounding differences can also trigger this validation message.
• After making corrections, regenerate the iXBRL package and review the validation report again.