11/25/2019 12:07:45 PM
| Line | Financial Statement Location | Rule Code | Rule (XBRL Formula XPath 2.0 Format) | Rule (Controlled Natural Language Format) | Commentary |
|---|---|---|---|---|---|
| 1 | Balance sheet | BS02 | $Assets = $LiabilitiesAndEquity | BS2 = Assets - LiabilitiesAndEquity |
|
| 2 | Balance sheet | BS03 | $Assets = ($CurrentAssets + $NoncurrentAssets) | BS3 = Assets - (CurrentAssets + NoncurrentAssets) |
|
| 3 | Balance sheet | BS04 | $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities) | BS4 = Liabilities - (CurrentLiabilities + NoncurrentLiabilities) |
|
| 4 | Balance sheet | BS05 | $LiabilitiesAndEquity = ($Liabilities + $Equity) | BS5 = LiabilitiesAndEquity - (Liabilities + Equity) |
|
| 5 | Cash flow statement | CF21 | $NetCashFlow = ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) | CF1 = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) |
Same as CF1, except exchange gains are not included because they are included in the roll forward of cash and cash equivalents. |
| 6 | Income statement | IS01 | $GrossProfit = ($Revenues - $CostOfRevenue) | IS1 = GrossProfit - (Revenues - CostOfRevenue) |
|
| 7 | Income statement | IS02 | $OperatingIncomeLoss = ($GrossProfit - $OperatingExpenses) | IS2 = OperatingIncomeLoss - (GrossProfit - OperatingExpenses) |
|
| 8 | Income statement | IS04 | $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingIncomeLoss + $NonoperatingIncomeLoss) | IS4 = IncomeLossFromContinuingOperationsBeforeTax - (OperatingIncomeLoss + NonoperatingIncomeLoss) |
*****DELETE****** |
| 9 | Income statement | IS05 | $IncomeLossFromContinuingOperationsAfterTax = ($IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) | IS5 = IncomeLossFromContinuingOperationsAfterTax - (IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit) |
|
| 10 | Income statement | IS06 | $NetIncomeLoss = ($IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax) | IS6 = NetIncomeLoss - (IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax) |
|
| 11 | Income statement | IS22 | $OperatingIncomeLoss = ($GrossProfit - $OperatingExpenses + $OtherOperatingIncomeExpenses) | IS2 = OperatingIncomeLoss - (GrossProfit - OperatingExpenses + OtherOperatingIncomeExpenses) |
This is same as another IS2, except the entity DOES report OtherOperatingIncomeExpenses |
| 12 | Income statement | IS24 | $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingAndNonoperatingRevenues - $OperatingAndNonoperatingCostsAndExpenses) | IS4 = IncomeLossFromContinuingOperationsBeforeTax - (OperatingAndNonoperatingRevenues - OperatingAndNonoperatingCostsAndExpenses) |
IS6 - Operating and nonoperating revenue and expenses are combined. |
| 13 | Income statement | IS31 | $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingIncomeLoss + $NonoperatingIncomeLoss) | IS4 = IncomeLossFromContinuingOperationsBeforeTax - (OperatingIncomeLoss + NonoperatingIncomeLoss) |
|
| 14 | Income statement | IS34 | $IncomeLossFromContinuingOperationsBeforeTax = ($GrossProfit - $OperatingExpenses + $NonoperatingIncomeLoss) | IS4 = IncomeLossFromContinuingOperationsBeforeTax - (GrossProfit - OperatingExpenses + NonoperatingIncomeLoss) |
Three step income statement, uses gross profit. |
| 15 | Income statement | IS42 | $OperatingIncomeLoss = ($Revenues - $CostsAndExpenses) | IS2 = OperatingIncomeLoss - (Revenues - CostsAndExpenses) |
Special 2 |
| 16 | Income statement | IS44 | $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $CostsAndExpenses + $NonoperatingIncomeLoss) | IS4 = IncomeLossFromContinuingOperationsBeforeTax - (Revenues - CostsAndExpenses + NonoperatingIncomeLoss) |
Three step income statement, SPECIAL 3, uses costs and expenses |
| 17 | Income statement | IS52 | $OperatingIncomeLoss = ($Revenues - $CostsAndExpenses + $OtherOperatingIncomeExpenses) | IS2 = OperatingIncomeLoss - (Revenues - CostsAndExpenses + OtherOperatingIncomeExpenses) |
|
| 18 | Income statement | IS54 | $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $OperatingExpenses + $NonoperatingIncomeLoss) | IS4 = IncomeLossFromContinuingOperationsBeforeTax - (Revenues - OperatingExpenses + NonoperatingIncomeLoss) |
Three step income statement, SPECIAL 3, uses operating expenses |
| 19 | Income statement | IS74 | $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingIncomeLoss + $NonoperatingIncomeLoss) | IS4 = IncomeLossFromContinuingOperationsBeforeTax - (OperatingIncomeLoss + NonoperatingIncomeLoss) |
Income statement starts with OperatingIncomeLoss |
| 20 | Income statement | IS75 | $IncomeLossFromContinuingOperationsBeforeTax = ($InterestIncomeExpenseAfterProvisionForLosses + $NoninterestIncome - $NoninterestExpense) | IS4 = IncomeLossFromContinuingOperationsBeforeTax - (InterestIncomeExpenseAfterProvisionForLosses + NoninterestIncome - NoninterestExpense) |
Interest based revenues |
| 21 | Income statement | IS84 | $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $CostsAndExpenses) | IS4 = IncomeLossFromContinuingOperationsBeforeTax - (Revenues - CostsAndExpenses) |
Insurance-based revenues; us-gaap:BenefitsLossesAndExpenses is generally total expenses. Costs and expenses does NOT include nonoperating expenses and income. All other relations for insurance-based revenues on the income statement are the same. |