7/21/2016 11:45:07 AM
| Line | Rule Code | Rule | Description |
|---|---|---|---|
| 1 | IS84 | $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $CostsAndExpenses) | IS1 (Insurance) |
| 2 | IS02 | $OperatingIncomeLoss = ($GrossProfit - $OperatingExpenses) | IS2 |
| 3 | IS04 | $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingIncomeLoss + $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) | IS4 |
| 4 | IS05 | $IncomeLossFromContinuingOperationsAfterTax = ($IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) | IS5 |
| 5 | IS06 | $NetIncomeLoss = ($IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax + $ExtraordinaryItemsOfIncomeExpenseNetOfTax) | IS6 |