GAAP Business Rules BA Part 1: Balance sheet balances (Assets = Liabilities and Equity) gaap:Assets gaap:LiabilitiesAndEquity BA, Part 2: Balance Sheet, Classes of Preferred Stock FORMULA (Dollar amount of preferred shares for each class foots to total dollar amount for all classes.) gaap:PreferredStock gaap:ClassOfPreferredStockDescriptionAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://xasb.org/gaap','gaap:ClassOfPreferredStockDescriptionAxis')) http://xasb.org/gaap/role/schedule/level4/ClassesOfPreferredStockSchedule http://xbrl.org/int/dim/arcrole/domain-member child BA, Part 2: Balance Sheet, Classes of Common Stock FORMULA (Dollar amount of common shares for each class foots to total dollar amount for all classes.) gaap:CommonStock gaap:ClassOfCommonStockDescriptionAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://xasb.org/gaap','gaap:ClassOfCommonStockDescriptionAxis')) http://xasb.org/gaap/role/schedule/level4/ClassesOfCommonStockSchedule http://xbrl.org/int/dim/arcrole/domain-member child BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.) gaap:RevenuesGross gaap:ReturnsAndAllowances gaap:CostOfSales gaap:OperatingExpenses gaap:OtherOperatingIncome gaap:InterestExpenseIncome gaap:OtherNonoperatingExpensesIncome gaap:IncomeTaxExpenseBenefit gaap:IncomeLossFromDiscontinuedOperationsNet gaap:NetIncomeLoss BC Part 1: Roll forward of Cash and Cash Equivalents per Cash Flow Statement reconciles (Beginning balance + changes = Ending balance) gaap:CashAndCashEquivalentsPerCashFlowStatement gaap:CashFlowNet BF, Part 1: Changes in Equity, Prior Period Adjustments FORMULA (Statement of Changes in Equity: Origionally stated retained earnings plus prior period adjustments equals restated retained earnings.) gaap:RetainedEarningsAccumulatedLosses gaap:RetainedEarningsAccumulatedLossesChangesInAccountingPolicies gaap:RetainedEarningsAccumulatedLossesPriorPeriodErrors gaap:RetainedEarningsAccumulatedLosses frm:ReportDateAxis xfi:fact-explicit-dimension-value($VARIABLE_Restated,QName('http://www.xbrlsite.com/Schemas/frm','frm:ReportDateAxis')) http://xasb.org/gaap/role/schedule/level4/PriorPeriodAdjustments http://xbrl.org/int/dim/arcrole/domain-member child-or-self frm:ReportDateAxis company:ReportedAsOfFebruary222010Member frm:ReportingScenarioAxis frm:ActualMember BF, Part 2: Changes in Equity PREFERRED STOCK gaap:PreferredStock gaap:PreferredStockIssued gaap:PreferredStockBuybacks gaap:OtherIncreaseDecreaseInPreferredStock BF, Part 2: Changes in Equity COMMON STOCK gaap:CommonStock gaap:CommonStockIssued gaap:CommonStockOptionsExercised gaap:OtherIncreaseDecreaseInCommonStock BF, Part 2: Changes in Equity ADDITIONAL PAID IN CAPITAL gaap:AdditionalPaidInCapital gaap:AdditionalPaidInCapitalAddedFromIssuanceOfPreferredStock gaap:AdditionalPaidInCapitalAddedFromIssuanceOfCommonStock gaap:AdditionalPaidInCapitalRemovedFromBuybacksOfPreferredStock gaap:OtherIncreaseDecreaseInAdditionalPaidInCapital BF, Part 2: Changes in Equity RETAINED EARNINGS gaap:RetainedEarningsAccumulatedLosses gaap:NetIncomeLoss gaap:DividendsPaid gaap:OtherIncreaseDecreaseInRetainedEarningsAccumulatedLosses BF, Part 2: Changes in Equity TOTAL gaap:Equity gaap:NetIncomeLoss gaap:DividendsPaid gaap:PreferredStockAndAdditionalPaidInCapitalIssuanceOfPreferredStock gaap:CommonStockAndAdditionalPaidInCapitalIssuanceOfCommonStock gaap:PreferredStockAndAdditionalPaidInCapitalRemovedBuybacksOfPreferredStock gaap:CommonStockOptionsExercised gaap:OtherIncreaseDecreaseInEquity BF, Part 3: Changes in Equity, Preferred Stock, Shares gaap:PreferredStockShares gaap:PreferredStockSharesAdditionalSharesIssued gaap:PreferredStockSharesBuybacks gaap:OtherIncreaseDecreaseInPreferredStockShares BF, Part 4: Changes in Equity, Common Stock, Shares gaap:CommonStockShares gaap:CommonStockSharesAdditionalSharesIssued gaap:CommonStockSharesOptionsExercised gaap:OtherIncreaseDecreaseInCommonStockShares KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) LAND gaap:Land gaap:LandAdditions gaap:LandDisposals gaap:LandTranslationDifference gaap:OtherIncreaseDecreaseInLand KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) BUILDINGS gaap:BuildingsNet gaap:BuildingsNetAdditions gaap:BuildingsNetDisposals gaap:BuildingsNetTranslationDifference gaap:OtherIncreaseDecreaseInBuildingsNet KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) FURNITURE AND FIXTURES gaap:FurnitureAndFixturesNet gaap:FurnitureAndFixturesNetAdditions gaap:FurnitureAndFixturesNetDisposals gaap:FurnitureAndFixturesNetTranslationDifference gaap:OtherIncreaseDecreaseInFurnitureAndFixturesNet KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) OTHER gaap:OtherPropertyPlantAndEquipmentNet gaap:OtherPropertyPlantAndEquipmentNetAdditions gaap:OtherPropertyPlantAndEquipmentNetDisposals gaap:OtherPropertyPlantAndEquipmentNetTranslationDifference gaap:OtherIncreaseDecreaseInOtherPropertyPlantAndEquipmentNet KF, Part 2: Property, Plant and Equipment Roll Forward (Axis/Member approach) gaap:PropertyPlantAndEquipmentNet gaap:PropertyPlantAndEquipmentNetAdditions gaap:PropertyPlantAndEquipmentNetDisposals gaap:PropertyPlantAndEquipmentNetTranslationDifference gaap:OtherIncreaseDecreaseInPropertyPlantAndEquipmentNet Details of property, plant, and equipment foots. gaap:PropertyPlantAndEquipmentNet gaap:PropertyPlantAndEquipmentDescriptionOfMajorClassAxis VARIABLE_Total http://xasb.org/gaap/role/support/level4/PropertyPlantAndEquipmentAxissDetails http://xbrl.org/int/dim/arcrole/domain-member child KF, Part 3: Property, Plant and Equipment, Leasehold Land and Buildings FORMULA (NOTE 7: Land Area foots on land Disclosure of Leaseholds schedule.) gaap:LeaseholdLandAndBuildingLandArea gaap:LeaseholdLandAndBuildingIdentifierAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://xasb.org/gaap','gaap:LeaseholdLandAndBuildingIdentifierAxis')) http://xasb.org/gaap/role/schedule/level4/LeaseholdLandAndBuildingsSchedule http://xbrl.org/int/dim/arcrole/domain-member child KF, Part 3: Property, Plant and Equipment, Leasehold Land and Buildings FORMULA (NOTE 7: Amount foots on land Disclosure of Leaseholds schedule.) gaap:LeaseholdLandAndBuildingValueAtCost gaap:LeaseholdLandAndBuildingIdentifierAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://xasb.org/gaap','gaap:LeaseholdLandAndBuildingIdentifierAxis')) http://xasb.org/gaap/role/schedule/level4/LeaseholdLandAndBuildingsSchedule http://xbrl.org/int/dim/arcrole/domain-member child LB, Part 4: Debt, Instruments FORMULA (NOTE 10: Debt Instruments; Debt instruments schedule ties to Debt Details and to Maturities summary. gaap:LongTermDebt gaap:DebtInstrumentIdentifierAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://xasb.org/gaap','gaap:DebtInstrumentIdentifierAxis')) http://xasb.org/gaap/role/schedule/level4/DebtInstrumentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; External Sales.) gaap:ExternalSales frm:BusinessSegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://www.xbrlsite.com/Schemas/frm','frm:BusinessSegmentAxis')) http://xasb.org/gaap/role/schedule/level4/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Intersegmental Sales.) gaap:IntersegmentalSales frm:BusinessSegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://www.xbrlsite.com/Schemas/frm','frm:BusinessSegmentAxis')) http://xasb.org/gaap/role/schedule/level4/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Revenues, Net.) gaap:RevenuesNet frm:BusinessSegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://www.xbrlsite.com/Schemas/frm','frm:BusinessSegmentAxis')) http://xasb.org/gaap/role/schedule/level4/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Segment Result.) gaap:SegmentResult frm:BusinessSegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://www.xbrlsite.com/Schemas/frm','frm:BusinessSegmentAxis')) http://xasb.org/gaap/role/schedule/level4/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Assets, Segmental.) gaap:AssetsSegmental frm:BusinessSegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://www.xbrlsite.com/Schemas/frm','frm:BusinessSegmentAxis')) http://xasb.org/gaap/role/schedule/level4/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Liabilities, Segmental.) gaap:LiabilitiesSegmental frm:BusinessSegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://www.xbrlsite.com/Schemas/frm','frm:BusinessSegmentAxis')) http://xasb.org/gaap/role/schedule/level4/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Depreciation.) gaap:Depreciation frm:BusinessSegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://www.xbrlsite.com/Schemas/frm','frm:BusinessSegmentAxis')) http://xasb.org/gaap/role/schedule/level4/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Amortization.) gaap:Amortization frm:BusinessSegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://www.xbrlsite.com/Schemas/frm','frm:BusinessSegmentAxis')) http://xasb.org/gaap/role/schedule/level4/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Depreciation and Amortization.) gaap:DepreciationAndAmortization frm:BusinessSegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://www.xbrlsite.com/Schemas/frm','frm:BusinessSegmentAxis')) http://xasb.org/gaap/role/schedule/level4/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Capital Additions.) gaap:CapitalAdditions frm:BusinessSegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://www.xbrlsite.com/Schemas/frm','frm:BusinessSegmentAxis')) http://xasb.org/gaap/role/schedule/level4/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Impairment Losses (Reversals) Recognized in Income.) gaap:ImpairmentLossesReversalsRecognizedInIncome frm:BusinessSegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://www.xbrlsite.com/Schemas/frm','frm:BusinessSegmentAxis')) http://xasb.org/gaap/role/schedule/level4/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child OB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Average Number of Employees.) gaap:AverageNumberEmployees frm:BusinessSegmentAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://www.xbrlsite.com/Schemas/frm','frm:BusinessSegmentAxis')) http://xasb.org/gaap/role/schedule/level4/BusinessSegmentsSchedule http://xbrl.org/int/dim/arcrole/domain-member child LB, Part 4: Debt, Instruments FORMULA (NOTE 17: Director Compensation; Salary per director foots to total salaries. gaap:DirectorSalary gaap:DirectorNameAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://xasb.org/gaap','gaap:DirectorNameAxis')) http://xasb.org/gaap/role/schedule/level4/DirectorCompensationSchedule http://xbrl.org/int/dim/arcrole/domain-member child LB, Part 4: Debt, Instruments FORMULA (NOTE 17: Director Compensation; Bonuses per director foots to total bonuses. gaap:DirectorBonuses gaap:DirectorNameAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://xasb.org/gaap','gaap:DirectorNameAxis')) http://xasb.org/gaap/role/schedule/level4/DirectorCompensationSchedule http://xbrl.org/int/dim/arcrole/domain-member child LB, Part 4: Debt, Instruments FORMULA (NOTE 17: Director Compensation; Director Fees per director foots to total Director Fees. gaap:DirectorFees gaap:DirectorNameAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://xasb.org/gaap','gaap:DirectorNameAxis')) http://xasb.org/gaap/role/schedule/level4/DirectorCompensationSchedule http://xbrl.org/int/dim/arcrole/domain-member child LB, Part 4: Debt, Instruments FORMULA (NOTE 17: Director Compensation; Total Salaries, Bonuses and Director Fees per director foots to total for all directors. gaap:DirectorSalaryBonusesAndFees gaap:DirectorNameAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://xasb.org/gaap','gaap:DirectorNameAxis')) http://xasb.org/gaap/role/schedule/level4/DirectorCompensationSchedule http://xbrl.org/int/dim/arcrole/domain-member child LB, Part 4: Debt, Instruments FORMULA (NOTE 17: Director Compensation; Options per director foots to total for all directors. gaap:DirectorOptionsGrantedAtFairValue gaap:DirectorNameAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://xasb.org/gaap','gaap:DirectorNameAxis')) http://xasb.org/gaap/role/schedule/level4/DirectorCompensationSchedule http://xbrl.org/int/dim/arcrole/domain-member child OC, Part 4: Share Ownership Plans FORMULA (NOTE 18, Awards: Roll Forward of Outstanding share awards reconciles) gaap:ShareOwnershipPlanShareOptionsOutstanding gaap:ShareOwnershipPlanShareOptionsGranted gaap:ShareOwnershipPlanShareOptionsForfeited gaap:ShareOwnershipPlanShareOptionsExercised gaap:ShareOwnershipPlanShareOptionsExpired PB, Part 2: Reconciliation of Cash, Detail FORMULA (NOTE 3: Reconciliation of Cash; Reconciling items foot to sum of reconciling items.) gaap:ReconcilingItemAmount gaap:ReconcilingItemTypeAxis xfi:fact-explicit-dimension-value($VARIABLE_Total,QName('http://xasb.org/gaap','gaap:ReconcilingItemTypeAxis')) http://xasb.org/gaap/role/schedule/level4/ReconciliationOfCashDetailSchedule http://xbrl.org/int/dim/arcrole/domain-member child PC Part 2: Investment portfolio summary ties to total on balance sheet. gaap:InvestmentsAtCost gaap:InvestmentDescriptionAxis company:TreasuryBills3.4712010Member gaap:InvestmentDescriptionAxis company:TreasuryBills3.3712011Member PC Part 3: Sales Analysis foots (Sum of each customer Revenues, Net = total Revenues, Net) gaap:RevenuesNet gaap:CustomerAxis xfi:fact-explicit-dimension-value($VARIABLE_Total_Customer,QName('http://xasb.org/gaap','gaap:CustomerAxis')) http://xasb.org/gaap/role/schedule/level4/SalesAnanysisSchedule http://xbrl.org/int/dim/arcrole/domain-member child