How to build up edgar filing calculations when a fact is summed up multiple ways? - xbrl

Question

The Edgar documentation has some limited information on how to handle facts with different dimension break-downs. Take as an example the AAPL annual report:
On page 29 the total Net Sales (365,817) is split for products and services
On page 37 the same total is split as per Apple product lines.
I try to figure out from the available files which elements should be added to get to the total Net Sales. The problem is that in the Xbrl extract file all the dimension sub-elements (product/service and iPhone/Mac/etc.) have the same tag (us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax) and all have a very similar context, with a segment of <xbrldi:explicitMember dimension="srt:ProductOrServiceAxis">. The only difference that one of the dimension sets is in the us-gaap: namespace and the other is in the aapl: namespace, but I do not think this should be enough in general. What, e.g. if there would be a third split of the total Net sales, domestic vs. foreign also in the aapl: namespace.
What the manual says is about calculation rules in chapter 6.14.5 of Edgar Filer Manual that facts in a calculation must appear in the same presentation, but in this case there is no calculation for adding up the dimension elements. If one clicks on the iPhone value e.g. then it does not show that it adds up to the total Net sales, but it adds up to the Gross Profit, as it is not an individual fact, it is only a dimension of the same fact as the total.
The other place where I found a reference is 6.15.3, but then again it is talking about adding up different facts to get to the same total, but as said above it is not facts that are added up, but it is the only dimensions of the same fact.
I could probably do a separation based on where these values appear in a Presentation, but I would think to identify what is one set of a dimension and what is another, can be done better.

Answer 1

FASB provides guidance on this topic here: https://www.fasb.org/consolidatedandnonconsolidatedentities_2018
Here's the data from the report:
tag
value
uom
segments
iprx
RevenueFromContractWithCustomerExcludingAssessedTax
3.65817e+11
USD
0
RevenueFromContractWithCustomerExcludingAssessedTax
3.65817e+11
USD
1
RevenueFromContractWithCustomerExcludingAssessedTax
3.65817e+11
USD
2
RevenueFromContractWithCustomerExcludingAssessedTax
1.53306e+11
USD
BusinessSegments=AmericasSegment;
0
RevenueFromContractWithCustomerExcludingAssessedTax
8.9307e+10
USD
BusinessSegments=EuropeSegment;
0
RevenueFromContractWithCustomerExcludingAssessedTax
6.8366e+10
USD
BusinessSegments=GreaterChinaSegment;
0
RevenueFromContractWithCustomerExcludingAssessedTax
2.8482e+10
USD
BusinessSegments=JapanSegment;
0
RevenueFromContractWithCustomerExcludingAssessedTax
2.6356e+10
USD
BusinessSegments=RestOfAsiaPacificSegment;
0
RevenueFromContractWithCustomerExcludingAssessedTax
6.8366e+10
USD
Geographical=CN;
0
RevenueFromContractWithCustomerExcludingAssessedTax
1.63648e+11
USD
Geographical=OtherCountries;
0
RevenueFromContractWithCustomerExcludingAssessedTax
1.33803e+11
USD
Geographical=US;
0
RevenueFromContractWithCustomerExcludingAssessedTax
3.1862e+10
USD
ProductOrService=IPad;
0
RevenueFromContractWithCustomerExcludingAssessedTax
1.91973e+11
USD
ProductOrService=IPhone;
0
RevenueFromContractWithCustomerExcludingAssessedTax
3.519e+10
USD
ProductOrService=Mac;
0
RevenueFromContractWithCustomerExcludingAssessedTax
2.97392e+11
USD
ProductOrService=Product;
0
RevenueFromContractWithCustomerExcludingAssessedTax
6.8425e+10
USD
ProductOrService=Service;
0
RevenueFromContractWithCustomerExcludingAssessedTax
6.8425e+10
USD
ProductOrService=Service;
1
RevenueFromContractWithCustomerExcludingAssessedTax
3.8367e+10
USD
ProductOrService=WearablesHomeandAccessories;
0
Here is a query that shows how the AAPL results can be rolled up consistently:
select sum(value) as total_sum
from num join dim on num.dimh=dim.dimhash
join pre on num.adsh=pre.adsh and num.tag=pre.tag and num.version=pre.version
where num.adsh='0000320193-21-000105' and ddate='20210930' and pre.stmt='IS' and num.tag='RevenueFromContractWithCustomerExcludingAssessedTax' and segments is null and iprx=0
union all select sum(value) as business_segments_sum
from num join dim on num.dimh=dim.dimhash
join pre on num.adsh=pre.adsh and num.tag=pre.tag and num.version=pre.version
where num.adsh='0000320193-21-000105' and ddate='20210930' and pre.stmt='IS' and num.tag='RevenueFromContractWithCustomerExcludingAssessedTax' and segments like 'BusinessSegments=%' and iprx=0
union all select sum(value) as geographical_sum
from num join dim on num.dimh=dim.dimhash
join pre on num.adsh=pre.adsh and num.tag=pre.tag and num.version=pre.version
where num.adsh='0000320193-21-000105' and ddate='20210930' and pre.stmt='IS' and num.tag='RevenueFromContractWithCustomerExcludingAssessedTax' and segments like 'Geographical=%' and iprx=0
union all select sum(value) as product_or_service_sum
from num join dim on num.dimh=dim.dimhash
join pre on num.adsh=pre.adsh and num.tag=pre.tag and num.version=pre.version
where num.adsh='0000320193-21-000105' and ddate='20210930' and pre.stmt='IS' and num.tag='RevenueFromContractWithCustomerExcludingAssessedTax' and segments like 'ProductOrService=%' and (segments like '%=Product;' or segments like '%=Service;') and iprx=0
Yielding:
total_sum
365817000000.0 (Reported total)
365817000000.0 (total by Business Segments)
365817000000.0 (total by Geographical Segements)
365817000000.0 (total by Products and Services)
What's obviously not to like in this instance is that Apple did not use SubSegments to clarify that iPad, iPhone, Mac, and WearablesHomeandAccessories all belong to the Products segment and should not be duplicatively added to the Product segment.
I have no idea why Apple ignores the clear FASB guidance on this subject, but they are the ones with a Trillion+ dollar market cap, not me.