Business Rules

Component: (Network and Table)
Network
1211 - Statement - Statement of Financial Performance, by Function
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfFinancialPerformanceByFunction)
Table Statement of Financial Performance, by Function [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)
(ASSERTION_IPSAS_IncomeStatement)
Pass $SurplusDeficit = (($RevenueTaxes + $RevenueFeesFinesPenalties + $RevenueExchangeTransactions + $IncomeFromDiscontinuedOperations) - ($ExpenseGeneralPublicServices + $ExpenseDefense + $ExpenseEconomicAffairs + $ExpenseFinanceCosts + $SurplusDeficiteEquityMethodInvestments))
2 BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)
(ASSERTION_IPSAS_IncomeStatement)
Pass $SurplusDeficit = (($RevenueTaxes + $RevenueFeesFinesPenalties + $RevenueExchangeTransactions + $IncomeFromDiscontinuedOperations) - ($ExpenseGeneralPublicServices + $ExpenseDefense + $ExpenseEconomicAffairs + $ExpenseFinanceCosts + $SurplusDeficiteEquityMethodInvestments))

XBRL Calculations

Network
1211 - Statement - Statement of Financial Performance, by Function
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfFinancialPerformanceByFunction)
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Surplus (Deficit) [Roll Up]
Surplus (Deficit) from Continuing Operations [Roll Up]
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures [Roll Up]
Revenue [Roll Up]
Taxes 5,000  + 5,000  5,000  CR INF
Fees, Fines, Penalties, and Licenses 1,000  + 1,000  1,000  CR INF
Revenue from Exchange Transactions 1,000  + 1,000  1,000  CR INF
Revenue 7,000  + 7,000  7,000  CR INF OK
 
Expenses [Roll Up]
General Public Services 3,000  + 3,000  3,000  DR INF
Defense 1,000  + 1,000  1,000  DR INF
Economic Affairs 1,000  + 1,000  1,000  DR INF
Finance Costs 1,000  + 1,000  1,000  DR INF
Expenses 6,000  - 6,000  6,000  DR INF OK
 
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures 1,000  + 1,000  1,000  CR INF OK
 
Share of Surplus (Deficit) of Equity Method Associates and Joint Ventures 500  - 500  500  DR INF
Surplus (Deficit) from Continuing Operations 500  + 500  500  CR INF OK
 
Gain (Loss) from Discontinued Operations + CR INF
Surplus (Deficit) 500  500  500  CR INF OK
 
Network
1211 - Statement - Statement of Financial Performance, by Function
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfFinancialPerformanceByFunction)
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Surplus (Deficit) [Roll Up]
Surplus (Deficit) from Continuing Operations [Roll Up]
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures [Roll Up]
Revenue [Roll Up]
Taxes 6,000  + 6,000  6,000  CR INF
Fees, Fines, Penalties, and Licenses 1,000  + 1,000  1,000  CR INF
Revenue from Exchange Transactions 1,000  + 1,000  1,000  CR INF
Revenue 8,000  + 8,000  8,000  CR INF OK
 
Expenses [Roll Up]
General Public Services 8,000  + 8,000  8,000  DR INF
Defense 1,000  + 1,000  1,000  DR INF
Economic Affairs 1,000  + 1,000  1,000  DR INF
Finance Costs 1,000  + 1,000  1,000  DR INF
Expenses 11,000  - 11,000  11,000  DR INF OK
 
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures (3,000) + (3,000) (3,000) CR INF OK
 
Share of Surplus (Deficit) of Equity Method Associates and Joint Ventures 1,000  - 1,000  1,000  DR INF
Surplus (Deficit) from Continuing Operations (4,000) + (4,000) (4,000) CR INF OK
 
Gain (Loss) from Discontinued Operations + CR INF
Surplus (Deficit) (4,000) (4,000) (4,000) CR INF OK
 
Network
1290 - Statement - Statement of Financial Performance, Comparison of Budgeted and Actual Amounts
(http://www.ABCCompany.com/company/level4/VarianceAnalysis)
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures [Roll Up]
Revenue 7,000  + 7,000  7,000  CR INF
Expenses 6,000  - 6,000  6,000  DR INF
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures 1,000  1,000  1,000  CR INF OK
 
Network
1290 - Statement - Statement of Financial Performance, Comparison of Budgeted and Actual Amounts
(http://www.ABCCompany.com/company/level4/VarianceAnalysis)
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures [Roll Up]
Revenue 8,000  + 8,000  8,000  CR INF
Expenses 11,000  - 11,000  11,000  DR INF
Surplus (Deficit) from Continuing Operations before Equity Method Associates and Joint Ventures (3,000) (3,000) (3,000) CR INF OK