4/15/2019 9:30:39 AM
| Line | Financial Statement Location | Rule Code | Rule Logic Represented in Natural Language (NL) Rule Logic Represented in XPath 2.0 Format (XPath) which is used by XBRL Formula |
Commentary |
|---|---|---|---|---|
| 1 | Balance sheet | BS02 | NL: Assets = LiabilitiesAndEquity XPath: $Assets = $LiabilitiesAndEquity |
The accounting equation. |
| 2 | Balance sheet | BS03 | NL: Assets = CurrentAssets + NoncurrentAssets XPath: $Assets = ($CurrentAssets + $NoncurrentAssets) |
Total assets is the sum of current assets plus noncurrent assets. |
| 3 | Balance sheet | BS23 | NL: Assets = CurrentAssets + FixedAssets + OtherThanFixedNoncurrentAssets XPath: $Assets = ($CurrentAssets + $FixedAssets + $OtherThanFixedNoncurrentAssets) |
Alternative representation of balance sheet. Basically, noncurrent assets is segragated between fixed assets and other than fixed assets. |
| 4 | Balance sheet | BS43 | NL: Assets = CurrentAssets + PublicUtilitiesPropertyPlantAndEquipmentNet + OtherNoncurrentAssetsOfRegulatedEntity XPath: $Assets = ($CurrentAssets + $PublicUtilitiesPropertyPlantAndEquipmentNet + $OtherNoncurrentAssetsOfRegulatedEntity) |
Alternative representation for public utility. |
| 5 | Balance sheet | BS52 | NL: NetAssetsLiabilities = Equity XPath: $NetAssetsLiabilities = $Equity |
Alternative representation when net assets is reported. |
| 6 | Balance sheet | BS63 | NL: Assets = CurrentAssets + NoncurrentAssets + AssetsHeldForSale XPath: $Assets = ($CurrentAssets + $NoncurrentAssets + $AssetsHeldForSale) |
*****DELETE****** This is not correct. Assets held for sale is a PART OF CurrentAssets. |
| 7 | Balance sheet | BS01 | NL: Equity = EquityAttributableToParent + EquityAttributableToNoncontrollingInterest XPath: $Equity = ($EquityAttributableToParent + $EquityAttributableToNoncontrollingInterest) |
Total equity is the sum of equity attributable to parent (controlling interest) and equity attributable to noncontrolling interest. |
| 8 | Balance sheet | BS04 | NL: Liabilities = CurrentLiabilities + NoncurrentLiabilities XPath: $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities) |
Total liabilities is the sum of current liabilities plus noncurrent liabilities. |
| 9 | Balance sheet | BS64 | NL: Liabilities = CurrentLiabilities + NoncurrentLiabilities + LiabilitiesHeldForSale XPath: $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities +$LiabilitiesHeldForSale) |
*****DELETE****** This is not correct. Liabilities held for sale is a PART OF CurrentLiabilities. |
| 10 | Balance sheet | BS05 | NL: LiabilitiesAndEquity = Liabilities + Equity XPath: $LiabilitiesAndEquity = ($Liabilities + $Equity) |
Total liabilities and equity is the sum of liabilities plus the sum of equity. |
| 11 | Cash flow statement | CF01 | NL: NetCashFlow = NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses XPath: $NetCashFlow = ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities + $ExchangeGainsLosses) |
Alternative representation. Includes exchange gains in computation of net cash flow. |
| 12 | Cash flow statement | CF07 | NL: NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued + ExchangeGainsLosses XPath: $NetCashFlow = ($NetCashFlowContinuing + $NetCashFlowDiscontinued + $ExchangeGainsLosses) |
Alternative representation when exchange gains and losses is reported and included within net cash flow. Net cash flows from continuing operations plus net cash flows from discontinued operations equals total net cash flow. |
| 13 | Cash flow statement | CF21 | NL: NetCashFlow = NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities XPath: $NetCashFlow = ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) |
Alternative representation. Exchange gains is NOT included in net cash flow, rather exchange gains are included in the roll forward of cash and cash equivalents. |
| 14 | Cash flow statement | CF22 | NL: NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued XPath: $NetCashFlow = ($NetCashFlowContinuing + $NetCashFlowDiscontinued) |
Alternative representation. Exchange gains are not included in nect cash flow, so they are likewise not included in continuing/discontinued net cash flow. |
| 15 | Cash flow statement | CF02 | NL: NetCashFlowContinuing = NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing XPath: $NetCashFlowContinuing = ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) |
Total net cash flow continuing is the sum of net cash flow continuing from operating, investing, and financing activities. |
| 16 | Cash flow statement | CF03 | NL: NetCashFlowDiscontinued = NetCashFlowFromOperatingActivitiesDiscontinued + NetCashFlowFromInvestingActivitiesDiscontinued + NetCashFlowFromFinancingActivitiesDiscontinued XPath: $NetCashFlowDiscontinued = ($NetCashFlowFromOperatingActivitiesDiscontinued + $NetCashFlowFromInvestingActivitiesDiscontinued + $NetCashFlowFromFinancingActivitiesDiscontinued) |
Total net cash flow discontinued is the sum of net cash flow discontinued from operating, investing, and financing activities. |
| 17 | Cash flow statement | CF06 | NL: NetCashFlowFromFinancingActivities = NetCashFlowFromFinancingActivitiesContinuing + NetCashFlowFromFinancingActivitiesDiscontinued XPath: $NetCashFlowFromFinancingActivities = ($NetCashFlowFromFinancingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesDiscontinued) |
Total net cash flow from financing activities is the sum of continuing and discontinued portions of net cash flow from financing activities. |
| 18 | Cash flow statement | CF05 | NL: NetCashFlowFromInvestingActivities = NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromInvestingActivitiesDiscontinued XPath: $NetCashFlowFromInvestingActivities = ($NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesDiscontinued) |
Total net cash flow from invensting activities is the sum of continuing and discontinued portions of net cash flow from investing activities. |
| 19 | Cash flow statement | CF04 | NL: NetCashFlowFromOperatingActivities = NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromOperatingActivitiesDiscontinued XPath: $NetCashFlowFromOperatingActivities = ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromOperatingActivitiesDiscontinued) |
Total net cash flow from operating activities is the sum of continuing and discontinued portions of net cash flow from operating activities. |
| 20 | Comprehensive income | IS09 | NL: ComprehensiveIncomeLoss = ComprehensiveIncomeLossAttributableToParent + ComprehensiveIncomeLossAttributableToNoncontrollingInterest XPath: $ComprehensiveIncomeLoss = ($ComprehensiveIncomeLossAttributableToParent + $ComprehensiveIncomeLossAttributableToNoncontrollingInterest) |
Total comprehensive income can be broken down into portions relating to parent (controlling interest) and portion relating to noncontolling interest) |
| 21 | Comprehensive income | IS10 | NL: ComprehensiveIncomeLoss = NetIncomeLoss + OtherComprehensiveIncomeLoss XPath: $ComprehensiveIncomeLoss = ($NetIncomeLoss + $OtherComprehensiveIncomeLoss) |
Net income (loss) plus other comprehensive income equals comprehensive income. |
| 22 | Income statement | IS01 | NL: GrossProfit = Revenues - CostOfRevenue XPath: $GrossProfit = ($Revenues - $CostOfRevenue) |
Gross profit is equal to revenues less cost of revenues (direct costs). |
| 23 | Income statement | IS03 | NL: IncomeLossBeforeEquityMethodInvestments = OperatingIncomeLoss + NonoperatingIncomeLoss XPath: $IncomeLossBeforeEquityMethodInvestments = ($OperatingIncomeLoss + $NonoperatingIncomeLoss) |
Alternative subtotal. Operating income (loss) less nonoperating income and expenses equals the subtotal income (loss) before equity method investments. |
| 24 | Income statement | IS33 | NL: IncomeLossBeforeEquityMethodInvestments = OperatingIncomeLoss + NonoperatingIncomeLoss XPath: $IncomeLossBeforeEquityMethodInvestments = ($OperatingIncomeLoss + $NonoperatingIncomeLoss) |
*****DELETE****** DUPLICATE |
| 25 | Income statement | IS05 | NL: IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit XPath: $IncomeLossFromContinuingOperationsAfterTax = ($IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) |
Income (loss) from continuing operations after tax equals income (loss) from continuing operations before tax less income tax expense (benefit). This is a required subtotal if income tax expense (benefit) is reported. |
| 26 | Income statement | IS25 | NL: IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit + IncomeLossFromEquityMethodInvestments XPath: $IncomeLossFromContinuingOperationsAfterTax = ($IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit + $IncomeLossFromEquityMethodInvestments) |
Alternative representation. Income (loss) from continuing operations after tax equals income (loss) from continuing operations before tax less income tax expense (benefit) plus income (loss) from equity method investments. This is a required subtotal if income tax expense (benefit) is reported. |
| 27 | Income statement | IS04 | NL: IncomeLossFromContinuingOperationsBeforeTax = OperatingIncomeLoss + NonoperatingIncomeLoss XPath: $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingIncomeLoss + $NonoperatingIncomeLoss) |
*****DELETE****** |
| 28 | Income statement | IS24 | NL: IncomeLossFromContinuingOperationsBeforeTax = OperatingAndNonoperatingRevenues - OperatingAndNonoperatingCostsAndExpenses XPath: $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingAndNonoperatingRevenues - $OperatingAndNonoperatingCostsAndExpenses) |
Alternative representation. Total operating and nonoperating revenues less total operating and nonoperating costs and expenses equals income (loss) from continuing operationgs before tax. |
| 29 | Income statement | IS31 | NL: IncomeLossFromContinuingOperationsBeforeTax = OperatingIncomeLoss + NonoperatingIncomeLoss XPath: $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingIncomeLoss + $NonoperatingIncomeLoss) |
Operating income (loss) less nonoperating income and expenses equals income (loss) from continuing operations before tax. |
| 30 | Income statement | IS34 | NL: IncomeLossFromContinuingOperationsBeforeTax = GrossProfit - OperatingExpenses + NonoperatingIncomeLoss XPath: $IncomeLossFromContinuingOperationsBeforeTax = ($GrossProfit - $OperatingExpenses + $NonoperatingIncomeLoss) |
Alternative three step representation. Operating income (loss) is not reported. Gross profit less operating expenses (indirect) plus nonoperating income and expenses. |
| 31 | Income statement | IS44 | NL: IncomeLossFromContinuingOperationsBeforeTax = Revenues - CostsAndExpenses + NonoperatingIncomeLoss XPath: $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $CostsAndExpenses + $NonoperatingIncomeLoss) |
Alternative three step representation. Operating income (loss) is not reported. Revenues less costs and expenses (direct + indirect) plus nonoperating income and expenses. |
| 32 | Income statement | IS54 | NL: IncomeLossFromContinuingOperationsBeforeTax = Revenues - OperatingExpenses + NonoperatingIncomeLoss XPath: $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $OperatingExpenses + $NonoperatingIncomeLoss) |
Alternative three step representation. Operating income (loss) is not reported. Revenues less operating expenses (indirect, no direct operating expenses are reported) plus nonoperating income and expenses. (This seems odd, is it possible to have no direct operating expenses?) |
| 33 | Income statement | IS55 | NL: IncomeLossFromContinuingOperationsBeforeTax = Revenues - BenefitsCostsExpenses XPath: $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $BenefitsCostsExpenses) |
Alternative for Insurance-based revenues. Total revenues less benefits, losses, and expenses equals income (loss) from continuing operations before tax. (Note that the concept BenefitsCostsExpenses seems to be exactly the same as CostsAndExpenses.) |
| 34 | Income statement | IS64 | NL: IncomeLossFromContinuingOperationsBeforeTax = GrossProfit - OperatingAndNonoperatingCostsAndExpenses XPath: $IncomeLossFromContinuingOperationsBeforeTax = ($GrossProfit - $OperatingAndNonoperatingCostsAndExpenses) |
Gross profit less total operating and nonoperating costs and expenses equals income (loss) from continuing operations before tax. |
| 35 | Income statement | IS74 | NL: IncomeLossFromContinuingOperationsBeforeTax = OperatingIncomeLoss + NonoperatingIncomeLoss XPath: $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingIncomeLoss + $NonoperatingIncomeLoss) |
Operating income (loss) plus nonoperating income and expenses equals income (loss) from continuing operations before tax. |
| 36 | Income statement | IS75 | NL: IncomeLossFromContinuingOperationsBeforeTax = InterestIncomeExpenseAfterProvisionForLosses + NoninterestIncome - NoninterestExpense XPath: $IncomeLossFromContinuingOperationsBeforeTax = ($InterestIncomeExpenseAfterProvisionForLosses + $NoninterestIncome - $NoninterestExpense) |
Interest based revenues alternative. Net interest income (expense) after provision for losses plus noninterest income less noninterest expense. |
| 37 | Income statement | IS84 | NL: IncomeLossFromContinuingOperationsBeforeTax = Revenues - CostsAndExpenses XPath: $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $CostsAndExpenses) |
Alternative representation. Revenues less costs and expenses (direct and indirect) equals income (loss) from continuing operations before taxes. (Note that ths implies that the reporting economic entity has no nonoperating income and expenses). |
| 38 | Income statement | IS91 | NL: IncomeLossFromContinuingOperationsBeforeTax = GrossProfit - IndirectOperatingNonoperatingCostsExpenses XPath: $IncomeLossFromContinuingOperationsBeforeTax = ($GrossProfit - $IndirectOperatingNonoperatingCostsExpenses) |
Alternative representation. Gross profit less total indirect operating expenses and nonoperating income and expenses. (Note that basically indirect operating expenses and nonoperating income and expenses is grouped into one subtotal. |
| 39 | Income statement | IS72 | NL: InterestIncomeExpenseAfterProvisionForLosses = InterestIncomeExpenseOperatingNet - ProvisionForLoanLeaseAndOtherLosses XPath: $InterestIncomeExpenseAfterProvisionForLosses = ($InterestIncomeExpenseOperatingNet - $ProvisionForLoanLeaseAndOtherLosses) |
Interest based revenues. Net interest income (expense) less provision for losses equals net interest income (expense) after provision for losses. |
| 40 | Income statement | IS71 | NL: InterestIncomeExpenseOperatingNet = InterestAndDividendIncomeOperating - InterestExpenseOperating XPath: $InterestIncomeExpenseOperatingNet = ($InterestAndDividendIncomeOperating - $InterestExpenseOperating) |
Interest based revenues. Operating related interest and divident income less operating related interest expense equals net operating interest income (expese). |
| 41 | Income statement | IS06 | NL: NetIncomeLoss = IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax XPath: $NetIncomeLoss = ($IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax) |
Income (loss) from continuing operations after tax plus total income (loss) from discontinued operations net of tax equals net income (loss). |
| 42 | Income statement | IS07 | NL: NetIncomeLoss = NetIncomeLossAttributableToParent + NetIncomeLossAttributableToNoncontrollingInterest XPath: $NetIncomeLoss = ($NetIncomeLossAttributableToParent + $NetIncomeLossAttributableToNoncontrollingInterest) |
Total net income (loss) is comprised of the net income (loss) attributable to the parent (controlling interest) pluse the net income (loss) attributable to the noncontrolling interest. |
| 43 | Income statement | IS26 | NL: NetIncomeLoss = IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax + IncomeLossFromEquityMethodInvestments XPath: $NetIncomeLoss = ($IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax + $ExtraordinaryItemsOfIncomeExpenseNetOfTax + $IncomeLossFromEquityMethodInvestments) |
Alternative representation. Income (loss) from continuing operations after tax plus income (loss) from discontinuing operations net of tax plus income (loss) from equity method investments equals net income (loss). (Basically, income (loss) from equity method investments is include within special items. Not sure that this is an allowed representation, this occures very rarely under US GAAP.) |
| 44 | Income statement | IS02 | NL: OperatingIncomeLoss = GrossProfit - OperatingExpenses XPath: $OperatingIncomeLoss = ($GrossProfit - $OperatingExpenses) |
Gross profit less operating expenses (indirect) equals operating income (loss). (Note that this implies that a company has no direct operating expenses.) |
| 45 | Income statement | IS22 | NL: OperatingIncomeLoss = GrossProfit - OperatingExpenses + OtherOperatingIncomeExpenses XPath: $OperatingIncomeLoss = ($GrossProfit - $OperatingExpenses + $OtherOperatingIncomeExpenses) |
Alternative if other operating income (expenses) is reported. Gross profit less operating expenses plus other operating income (expenses) equals operating income (loss). |
| 46 | Income statement | IS32 | NL: OperatingIncomeLoss = Revenues - OperatingExpenses XPath: $OperatingIncomeLoss = ($Revenues - $OperatingExpenses) |
Alternative representation. Revenues less operating expenses (indirect) equals operating income (loss). (Note that this implies that the economic entity has no direct expenses.) |
| 47 | Income statement | IS42 | NL: OperatingIncomeLoss = Revenues - CostsAndExpenses XPath: $OperatingIncomeLoss = ($Revenues - $CostsAndExpenses) |
Alternative representation. Revenues less costs and expenses (direct and indirect) equals operating income (loss). |
| 48 | Income statement | IS52 | NL: OperatingIncomeLoss = Revenues - CostsAndExpenses + OtherOperatingIncomeExpenses XPath: $OperatingIncomeLoss = ($Revenues - $CostsAndExpenses + $OtherOperatingIncomeExpenses) |
Alternative if other operating income (expenses) is reported. Revenues less costs and expenses (direct and indirect) plus other operating income (expenses) equals operating income (loss). |