Schema validation error for unused/deleted elements

[Karthik]

Hi Team,

I would need a help on the below scenario:

We do the schema validation for GAAP 2023 file set with unused/deleted elements (which are not available either in pre/def and base schema of GAAP 2023) in the lab.xml file. There were no validation errors. 

However, if we do the same for GAAP 2024 file set, the current version of Arelle (v2.23.10) throwing the error for the unused/deleted elements.

Is there any change in validating the GAAP 2024 file set compared to GAAP 2023?

Error Response:

[xbrl.3.5.4:hrefIdNotFound] Href https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd# not located - _lab.xml
[xbrl.5.2.2.1:labelLinkLocTarget] labelLink loc href https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd# must identify a concept or label - _lab.xml

Please review and provide your insights on this would be appreciated.

Thanks!

[Austin Matherne]

Hi Karthik,

Can you elaborate on what you mean by unused/deleted elements in the lab.xml file, preferably with an example? It's not clear to me what data Arelle is validating here.

Also, while not required for standard schema validation, it's worth mentioning that the EFM/SEC plugins haven't been updated for the US GAAP 2024 taxonomies yet (a preview branch was just provided by the SEC this morning).

Kind regards,

Austin Matherne

[Karthik]

Thanks Austin for your prompt response. Here is the details:

Consider this element
us-gaap_EquipmentLeasedToOtherPartyMember

This element is available in GAAP 2023 but deleted from GAAP 2024 (https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd) schema. If we keep this element in our label file, Arelle throws this as an error (please see the 'Error Response") while doing schema validation for 2024. However, similarly if we keep any deleted element from 2023 in our label file, Arelle validation works just fine without any errors.

Thanks for reminding me that 2024 plugins is yet to update in Arelle. I just wanted to check whether this will be fixed as part 2024 plugins update or any change in validation?

I'm glad to respond if this is not clear and your help would be appreciated. Thanks again!

[Austin Matherne]

Hi Karthik,

In the scenario you're describing the two errors are expected. Errors should be logged if a label refers to an undefined concept. This is a base XBRL spec requirement and not implemented by the EFM validation plugins.

Can you provide an example for GAAP 2023 where it doesn't?

Kind regards,

Austin Matherne

[ramku...@gmail.com]

Karthick,

The elements mentioned are available in the US GAAP 2023 taxonomy. Therefore, adhering solely to the label won't pose any problems because the href value remains accessible. However, in the 2024 US GAAP taxonomy, the reported element has been removed, meaning it's no longer available in the schema. Consequently, the error you're encountering is valid.

https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquipmentLeasedToOtherPartyMember (Element Available in the Taxonomy)

https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EquipmentLeasedToOtherPartyMember (Element Not Available in the Taxonomy)

Refer attached screenshots for you reference. 

Austin - Correct me if i am wrong.