Disclosure Information: Income Statement |
Label: | Income Statement |
Name: | IncomeStatement |
Parent Topic: | StatementOfOperations |
Documentation: | Economic entity income statement (statement of financial performance) by function. |
Commentary: | |
Level: | Statement |
Concept arrangement pattern: | [Roll Up] |
Completion state: | Step2 |
Status: | OK |
Exemplars: | Example |
Taxonomy Network: | http://www.xbrlsite.com/mini/role/level4/IncomeStatement |
Model structure: XBRL Presentation | Machine Readable | Human Readable |
Line | Label | Object Class (Data type) | Period Type | Balance | Report Element Name |
---|---|---|---|---|---|
1 | Income Statement [Hypercube] | Table | mini:IncomeStatementHypercube | ||
2 | Income Statement [Line Items] | LineItems | mini:IncomeStatementLineItems | ||
3 | Net Income (Loss) [Roll Up] | Abstract | mini:NetIncomeLossRollUp | ||
4 | Income (Loss) from Continuing Operations Before Tax [Roll Up] | Abstract | mini:IncomeLossFromContinuingOperationsBeforeTaxRollUp | ||
5 | Operating Income (Loss) [Roll Up] | Abstract | mini:OperatingIncomeLossRollUp | ||
6 | Gross Profit [Roll Up] | Abstract | mini:GrossProfitRollUp | ||
7 | Sales | Concept (Monetary) | For Period | Credit | mini:Sales |
8 | Costs of Sales | Concept (Monetary) | For Period | Debit | mini:CostsOfSales |
9 | Gross Profit (Loss) | Concept (Monetary) | For Period | Credit | mini:GrossProfitLoss |
10 | Operating Expenses [Roll Up] | Abstract | mini:OperatingExpensesRollUp | ||
11 | Depreciation and Amortization | Concept (Monetary) | For Period | Debit | mini:DepreciationAndAmortization |
12 | Operating Expenses | Concept (Monetary) | For Period | Debit | mini:OperatingExpenses |
13 | Operating Income (Loss) | Concept (Monetary) | For Period | Credit | mini:OperatingIncomeLoss |
14 | Nonoperating Income (Expenses) | Concept (Monetary) | For Period | Credit | mini:NonoperatingIncomeExpenses |
15 | Income (Loss) from Continuing Operations Before Tax | Concept (Monetary) | For Period | Credit | mini:IncomeLossFromContinuingOperationsBeforeTax |
16 | Income Tax Expense (Benefit) | Concept (Monetary) | For Period | Debit | mini:IncomeTaxExpenseBenefit |
17 | Net Income (Loss) | Concept (Monetary) | For Period | Credit | mini:NetIncomeLoss |
Business Rules for Disclosure: Controlled Natural Language |
Rules for disclosure: disclosures:IncomeStatement This disclosure: - MUST be represented as using the Hypercube: mini:IncomeStatementHypercube - MUST be represented as the Concept Arrangement Pattern: cm:RollUp - cm:RollUp REQUIRES total concept: mini:NetIncomeLoss |
Business Rules for Disclosure: Machine-Readable |
From | Arcrole (predicate) | To |
---|---|---|
cm:Thing | cm-arcroles:class-equivalentClass | disclosures:IncomeStatement |
disclosures:IncomeStatement | drules-arcroles:disclosure-requiresHypercube | mini:IncomeStatementHypercube |
disclosures:IncomeStatement | drules-arcroles:disclosure-hasConceptArrangementPattern | cm:RollUp |
cm:RollUp | drules-arcroles:conceptArrangementPattern-requiresConcept | mini:NetIncomeLoss |
Exemplars Available for Disclosure: Machine-Readable |
Entity Name and Text Block or Detailed Disclosure | Sample Company | Sample Company 2 | Sample Company 3 | Sample Company 4 | Sample Company 5 | |
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This work is licensed under a Creative Commons License.
Last updated: 11/26/2019 10:37:35 AM