EDGAR 19.2 includes validation requirements for the Document and Entity Information (or DEI) that must be included with XBRL and Inline XBRL filings. Among them is validation of the dei:EntityShellCompany element. This element indicates if a company is registered as a Shell Company or not. This element is only included in the submission header for Forms 10‑K or 10‑KT (and their amendments) and is not currently included in the submission header for Forms 10‑Q and 10‑QT (and their amendments).
However, the SEC's validation of this element is based on the paper form for Forms 10-Q and 10-QT, not the EDGARLink Online version of these forms. Even though this information does not appear as a checkbox on the EDGARLink Online version of these forms, dei:EntityShellCompany should be used as to create a fact for Forms 10‑Q, 10‑QT as well as for Forms 10‑K, and 10‑KT.
If you are not running version 5.0b or later of GoFiler, you will receive the following validation warning in GoFiler for a Form 10‑Q or 10‑QT:
Warning: dei:EntityShellCompany should not be filled for this form type.
Disregard this warning in GoFiler. Make sure that you are not getting a warning from the EDGAR system in regards to this element. Any warnings from the EDGAR System take precedence over validation warnings that appear in GoFiler and should be corrected.
