Are calculation links scoped by the linkbase that defines them?
This questions deserves clarification. Using letters in place of concept identifiers, consider two linkbases, 1 and 2: Linkbase 1 defines the values of B and C as contributing to the value of A, while linkbase 2 defines the values of D and E as contributing to the value of A. If both linkbases are available to an XBRL instance document processor, nothing in the specification prevents A from being derived as B+C+D+E. To ensure that A is derived as either B+C or D+E, some additional XBRL infrastructure is required. Specifically, B and C require calculation links indicating that they contribute to the value of some new concept, say BC and D and E require calculation links indicating that they contribute to the value of some new concept, say DE. By then defining equivalency relationships, BC is-a A and DE is a A, then XBRL processors stand a reasonable chance of avoiding the doublecounting trap.
This questions deserves clarification. Using letters in place of concept identifiers, consider two linkbases, 1 and 2: Linkbase 1 defines the values of B and C as contributing to the value of A, while linkbase 2 defines the values of D and E as contributing to the value of A. If both linkbases are available to an XBRL instance document processor, nothing in the specification prevents A from being derived as B+C+D+E. To ensure that A is derived as either B+C or D+E, some additional XBRL infrastructure is required. Specifically, B and C require calculation links indicating that they contribute to the value of some new concept, say BC and D and E require calculation links indicating that they contribute to the value of some new concept, say DE. By then defining equivalency relationships, BC is-a A and DE is a A, then XBRL processors stand a reasonable chance of avoiding the doublecounting trap. For those defining such processors, however, note that there are many ways for taxonomy designe
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