List of Consistency Rules for Network: 201.7-Income Statement, Multi Step, With Operating Income, Special 6

7/21/2016 11:45:08 AM

Line Rule Code Rule Description
1 IS01 $GrossProfit = ($Revenues - $CostOfRevenue) IS1
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

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