List of Consistency Rules for Network: 201.6-Income Statement, Single Step, With Operating Income, Special 2 (Costs and Expenses)

7/21/2016 11:45:08 AM

Line Rule Code Rule Description
1 IS42 $OperatingIncomeLoss = ($Revenues - $CostsAndExpenses) IS2 (SPEC2)
2 IS04 $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingIncomeLoss + $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) IS4
3 IS05 $IncomeLossFromContinuingOperationsAfterTax = ($IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) IS5
4 IS06 $NetIncomeLoss = ($IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax + $ExtraordinaryItemsOfIncomeExpenseNetOfTax) IS6

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