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 |
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1 | IS-Impute-613 | if ($OtherOperatingIncomeExpenses = 0 and not($OperatingExpenses = 0) and not($OperatingIncomeLoss = 0) and not($GrossProfit = 0)) then ($OtherOperatingIncomeExpenses = $OperatingIncomeLoss - $GrossProfit + $OperatingExpenses) else ($OtherOperatingIncomeExpenses = $OperatingExpenses) | If OtherOperatingIncomeExpenses = 0 and OperatingExpenses <> 0 and OperatingIncomeLoss <> 0 and GrossProfit <> 0 Then OtherOperatingIncomeExpenses = OperatingIncomeLoss - GrossProfit + OperatingExpenses End If |
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2 | Balance sheet | BS-Impute-01 | if (($Assets = 0) and ($NoncurrentAssets = 0) and not($Assets = $LiabilitiesAndEquity) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) | If Assets = 0 and NoncurrentAssets = 0 and Assets <> LiabilitiesAndEquity and CurrentAssets = LiabilitiesAndEquity Then Assets = CurrentAssets End If |
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3 | Balance sheet | BS-Impute-02 | if (($Assets = 0) and not($LiabilitiesAndEquity = 0) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) | If Assets = 0 and LiabilitiesAndEquity <> 0 and CurrentAssets = LiabilitiesAndEquity Then Assets = CurrentAssets End If |
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4 | Balance sheet | BS-Impute-03 | if (($Assets = 0) and ($NoncurrentAssets = 0) and not($LiabilitiesAndEquity = 0) and ($LiabilitiesAndEquity = $Liabilities + $Equity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) | If Assets = 0 and NoncurrentAssets = 0 and LiabilitiesAndEquity <> 0 and (LiabilitiesAndEquity = Liabilities + Equity) Then Assets = CurrentAssets End If |
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5 | Balance sheet | BS-Impute-04 | if ($NoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0)) then ($NoncurrentAssets = $Assets - $CurrentAssets) else ($NoncurrentAssets = $NoncurrentAssets) | If NoncurrentAssets = 0 and Assets <> 0 and CurrentAssets <> 0 Then NoncurrentAssets = Assets - CurrentAssets End If |
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6 | Balance sheet | BS-Impute-05 | if ($LiabilitiesAndEquity = 0 and not($Assets = 0)) then ($LiabilitiesAndEquity = $Assets) else ($LiabilitiesAndEquity = $LiabilitiesAndEquity) | If LiabilitiesAndEquity = 0 and Assets <> 0 Then LiabilitiesAndEquity = Assets End If |
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7 | Balance sheet | BS-Impute-11 | if ($Liabilities = 0 and (($CurrentLiabilities =0) or ($NoncurrentLiabilities = 0)) and not($Equity = 0) and not($LiabilitiesAndEquity = 0) ) then ($Liabilities = $LiabilitiesAndEquity - $Equity) else ($Liabilities = $Liabilities) | If Liabilities = 0 and (Equity <> 0) Then Liabilities = LiabilitiesAndEquity - Equity End If |
if ($Liabilities = 0 and not($Equity = 0)) then ($Liabilities = $LiabilitiesAndEquity - ($CommitmentsAndContingencies + $TemporaryEquity + $Equity)) else ($Liabilities = $Liabilities) <<= Old rule |
8 | Balance sheet | BS-Impute-114 | if ($Liabilities = 0 and not($CurrentLiabilities = 0) and not($NoncurrentLiabilities = 0)) then ($Liabilities = $CurrentLiabilities + $NoncurrentLiabilities + $LiabilitiesHeldForSale) else ($Liabilities = $Liabilities) | If Liabilities = 0 and CurrentLiabilities <> 0 and NoncurrentLiabilities <> 0 Then Liabilities = CurrentLiabilities + NoncurrentLiabilities + LiabilitiesHeldForSale End If |
Added |
9 | Balance sheet | BS-Impute-12 | if ($NoncurrentLiabilities = 0 and not($Liabilities = 0) and not($CurrentLiabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities) | If NoncurrentLiabilities = 0 and Liabilities <> 0 and CurrentLiabilities <> 0 Then NoncurrentLiabilities = Liabilities - CurrentLiabilities End If |
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10 | Balance sheet | BS-Impute-13 | if ($Liabilities = 0 and not($CurrentLiabilities = 0) and $NoncurrentLiabilities = 0 and not($Equity = 0) and not($LiabilitiesAndEquity = 0) ) then ($Liabilities = $CurrentLiabilities) else ($Liabilities = $Liabilities) | If Liabilities = 0 and CurrentLiabilities <> 0 and NoncurrentLiabilities = 0 Then Liabilities = CurrentLiabilities End If |
if ($Liabilities = 0 and not($CurrentLiabilities = 0) and $NoncurrentLiabilities = 0) then ($Liabilities = $CurrentLiabilities) else ($Liabilities = $Liabilities) <<= old rule |
11 | Balance sheet | BS-Impute-14 | if ($Liabilities = 0 and not($CurrentLiabilities = 0) and not($NoncurrentLiabilities = 0)) then ($Liabilities = $CurrentLiabilities + $NoncurrentLiabilities) else ($Liabilities = $Liabilities) | If Liabilities = 0 and CurrentLiabilities <> 0 and NoncurrentLiabilities <> 0 Then Liabilities = CurrentLiabilities + NoncurrentLiabilities End If |
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12 | Balance sheet | BS-Impute-16 | if ($CurrentLiabilities = 0 and $NoncurrentLiabilities = 0 and not($Liabilities = 0)) then ($CurrentLiabilities = $Liabilities) else ($CurrentLiabilities = $CurrentLiabilities) | If CurrentLiabilities = 0 and NoncurrentLiabilities = 0 and Liabilities <> 0 Then CurrentLiabilities = Liabilities End If |
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13 | Balance sheet | BS-Impute-18 | if ($CurrentAssets = 0 and not($Assets = 0) and not($LiabilitiesAndEquity = 0) and $LiabilitiesAndEquity = $Assets) then ($CurrentAssets = $Assets) else ($CurrentAssets = $CurrentAssets) | If CurrentAssets = 0 and Assets <> 0 and LiabilitiesAndEquity <> 0 and LiabilitiesAndEquity = Assets Then CurrentAssets = Assets End If |
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14 | Balance sheet | BS-Impute-56 | if ($NoncurrentLiabilities = 0 and not($CurrentLiabilities = 0) and not($Liabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities) | If NoncurrentLiabilities = 0 and CurrentLiabilities <> 0 and Liabilities <> 0 Then NoncurrentLiabilities = Liabilities - CurrentLiabilities End If |
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15 | Balance sheet | BS-Impute-606 | if ($Assets = 0 and not($NoncurrentAssets = 0) and not($CurrentAssets = 0)) then ($Assets = $NoncurrentAssets + $CurrentAssets) else ($Assets = $Assets) | If Assets = 0 and NoncurrentAssets <> 0 and CurrentAssets <> 0 Then Assets = NoncurrentAssets + CurrentAssets End If |
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16 | Balance sheet | BS-Impute-607 | if ($LiabilitiesAndEquity = 0 and not($Equity = 0) and not($Liabilities = 0)) then ($LiabilitiesAndEquity = $Equity + $Liabilities) else ($LiabilitiesAndEquity = $LiabilitiesAndEquity) | If LiabilitiesAndEquity = 0 and Equity <> 0 and Liabilities <> 0 Then LiabilitiesAndEquity = Equity + Liabilities End If |
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17 | Cash flow statement | CF-Impute-09B | if ($NetCashFlowContinuing = 0 and not($NetCashFlow =0)) then ($NetCashFlowContinuing = $NetCashFlow - $NetCashFlowDiscontinued) else ($NetCashFlowContinuing = $NetCashFlowContinuing) | If NetCashFlowContinuing = 0 and NetCashFlow <> 0 Then NetCashFlowContinuing = NetCashFlow - NetCashFlowDiscontinued End If |
No exchange gains, CF alternative |
18 | Cash flow statement | CF-Impute-10B | if ($NetCashFlow = 0 and not($NetCashFlowContinuing =0)) then ($NetCashFlow = $NetCashFlowContinuing + $NetCashFlowDiscontinued) else ($NetCashFlow = $NetCashFlow) | If NetCashFlow = 0 and NetCashFlowContinuing <> 0 Then NetCashFlow = NetCashFlowContinuing + NetCashFlowDiscontinued End If |
No exchange gains, CF alternative |
19 | Cash flow statement | CF-Impute-13 | if ($NetCashFlowFromInvestingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromFinancingActivities = 0) and not($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities + $ExchangeGainsLosses) = 0)) then ($NetCashFlowFromInvestingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromFinancingActivities + $ExchangeGainsLosses)) else ($NetCashFlowFromInvestingActivities =$NetCashFlowFromInvestingActivities) | If NetCashFlowFromInvestingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromFinancingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses) <> 0) Then NetCashFlowFromInvestingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses) End If |
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20 | Cash flow statement | CF-Impute-13B | if ($NetCashFlowFromInvestingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromFinancingActivities = 0) and not($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromInvestingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromFinancingActivities)) else ($NetCashFlowFromInvestingActivities =$NetCashFlowFromInvestingActivities) | If NetCashFlowFromInvestingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromFinancingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) <> 0) Then NetCashFlowFromInvestingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromFinancingActivities) End If |
No exchange gains, CF alternative |
21 | Cash flow statement | CF-Impute-14 | if ($NetCashFlowFromFinancingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromInvestingActivities = 0) and not ($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities + $ExchangeGainsLosses) = 0)) then ($NetCashFlowFromFinancingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $ExchangeGainsLosses)) else ($NetCashFlowFromFinancingActivities =$NetCashFlowFromFinancingActivities) | If NetCashFlowFromFinancingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromInvestingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses) <> 0) Then NetCashFlowFromFinancingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + ExchangeGainsLosses) End If |
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22 | Cash flow statement | CF-Impute-14B | if ($NetCashFlowFromFinancingActivities = 0 and not($NetCashFlowFromOperatingActivities = 0) and not($NetCashFlowFromInvestingActivities = 0) and not ($NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) = 0)) then ($NetCashFlowFromFinancingActivities = $NetCashFlow - ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities)) else ($NetCashFlowFromFinancingActivities =$NetCashFlowFromFinancingActivities) | If NetCashFlowFromFinancingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromInvestingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) <> 0) Then NetCashFlowFromFinancingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities) End If |
No exchange gains, CF alternative |
23 | Cash flow statement | CF-Impute-16 | if ($NetCashFlowFromOperatingActivities = 0 and not($NetCashFlowFromOperatingActivitiesContinuing = 0) and $NetCashFlowFromOperatingActivitiesDiscontinued = 0) then ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivitiesContinuing) else ($NetCashFlowFromOperatingActivities = $NetCashFlowFromOperatingActivities) | If NetCashFlowFromOperatingActivities = 0 and NetCashFlowFromOperatingActivitiesContinuing <> 0 and NetCashFlowFromOperatingActivitiesDiscontinued = 0 Then NetCashFlowFromOperatingActivities = NetCashFlowFromOperatingActivitiesContinuing End If |
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24 | Cash flow statement | CF-Impute-20 | if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) or not($NetCashFlowFromInvestingActivities = 0) or not($NetCashFlowFromFinancingActivities = 0))) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities + $ExchangeGainsLosses) else ($NetCashFlow = $NetCashFlow) | If NetCashFlow = 0 and (NetCashFlowFromOperatingActivities <> 0 or NetCashFlowFromInvestingActivities <> 0 or NetCashFlowFromFinancingActivities <> 0) Then NetCashFlow = NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses End If |
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25 | Cash flow statement | CF-Impute-20B | if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) or not($NetCashFlowFromInvestingActivities = 0) or not($NetCashFlowFromFinancingActivities = 0))) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) else ($NetCashFlow = $NetCashFlow) | If NetCashFlow = 0 and (NetCashFlowFromOperatingActivities <> 0 or NetCashFlowFromInvestingActivities <> 0 or NetCashFlowFromFinancingActivities <> 0) Then NetCashFlow = NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities End If |
No exchange gains, CF alternative |
26 | Income statement | IS-Impute-04 | if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) | If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit End If |
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27 | Income statement | IS-Impute-06 | if ($NetIncomeLoss = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and not($IncomeLossFromDiscontinuedOperationsNetOfTax = 0)) then ($NetIncomeLoss = $IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax) else ($NetIncomeLoss = $NetIncomeLoss) | If NetIncomeLoss = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 and IncomeLossFromDiscontinuedOperationsNetOfTax <> 0 Then NetIncomeLoss = IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax End If |
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28 | Income statement | IS-Impute-08 | if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and $IncomeTaxExpenseBenefit = 0) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) | If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 and IncomeTaxExpenseBenefit = 0 Then IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax End If |
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29 | Income statement | IS-Impute-092 | if ($Revenues = 0 and not($GrossProfit = 0) and not($CostOfRevenue = 0)) then ($Revenues = $GrossProfit + $CostOfRevenue) else ($Revenues = $Revenues) | If Revenues = 0 and GrossProfit <> 0 and CostOfRevenue <> 0 Then Revenues = GrossProfit + CostOfRevenue End If |
Added |
30 | Income statement | IS-Impute-101 | if ($IncomeLossFromContinuingOperationsBeforeTax = 0) then ($IncomeLossFromContinuingOperationsBeforeTax = $Revenues - $CostsAndExpenses) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) | If IncomeLossFromContinuingOperationsBeforeTax = 0 Then IncomeLossFromContinuingOperationsBeforeTax = Revenues - CostsAndExpenses End If |
Insurance based reporting |
31 | Income statement | IS-Impute-102 | if ($CostsAndExpenses = 0 and not($Revenues = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($CostsAndExpenses = $Revenues - $IncomeLossFromContinuingOperationsBeforeTax) else ($CostsAndExpenses = $CostsAndExpenses) | If CostsAndExpenses = 0 and Revenues <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then CostsAndExpenses = Revenues - IncomeLossFromContinuingOperationsBeforeTax End If |
Insurance specific |
32 | Income statement | IS-Impute-123 | if ($OperatingExpenses = 0 and not($OperatingIncomeLoss = 0) and $OtherOperatingIncomeExpenses = 0) then ($OperatingExpenses = $GrossProfit - $OperatingIncomeLoss) else ($OperatingExpenses = $OperatingExpenses) | If OperatingExpenses = 0 and OperatingIncomeLoss <> 0 and OtherOperatingIncomeExpenses = 0 Then OperatingExpenses = GrossProfit - OperatingIncomeLoss End If |
Unique to SPEC61/FUNC7 |
33 | Income statement | IS-Impute-15 | if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($NetIncomeLoss = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $NetIncomeLoss - $IncomeLossFromDiscontinuedOperationsNetOfTax) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) | If IncomeLossFromContinuingOperationsAfterTax = 0 and NetIncomeLoss <> 0 Then IncomeLossFromContinuingOperationsAfterTax = NetIncomeLoss - IncomeLossFromDiscontinuedOperationsNetOfTax End If |
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34 | Income statement | IS-Impute-16 | if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeTaxExpenseBenefit = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax) | If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeTaxExpenseBenefit <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit End If |
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35 | Income statement | IS-Impute-18 | if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax + $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax) | If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 Then IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax + IncomeTaxExpenseBenefit End If |
This seems like a duplicate, check. |
36 | Income statement | IS-Impute-20 | if ($NonoperatingIncomeLoss = 0 and not($IncomeLossFromContinuingOperationsBeforeTax= 0) and not($OperatingIncomeLoss = 0)) then ($NonoperatingIncomeLoss = $IncomeLossFromContinuingOperationsBeforeTax - $OperatingIncomeLoss) else ($NonoperatingIncomeLoss = $NonoperatingIncomeLoss) | If IncomeLossFromContinuingOperationsBeforeTax <> 0 and OperatingIncomeLoss <> 0 Then NonoperatingIncomeLoss = IncomeLossFromContinuingOperationsBeforeTax - OperatingIncomeLoss End If |
ERROR??? There is some sort of error related to this formula. |
37 | Income statement | IS-Impute-200 | if ($NonoperatingIncomeLoss = 0 and not($IncomeLossFromContinuingOperationsBeforeTax= 0) and not($OperatingIncomeLoss = 0)) then ($NonoperatingIncomeLoss = $IncomeLossFromContinuingOperationsBeforeTax - $OperatingIncomeLoss) else ($NonoperatingIncomeLoss = $NonoperatingIncomeLoss) | If IncomeLossFromContinuingOperationsBeforeTax <> 0 and OperatingIncomeLoss <> 0 Then NonoperatingIncomeLoss = IncomeLossFromContinuingOperationsBeforeTax - OperatingIncomeLoss End If |
This was added |
38 | Income statement | IS-Impute-21 | if ($GrossProfit = 0 and not($Revenues = 0) and not($CostOfRevenue = 0)) then ($GrossProfit = $Revenues - $CostOfRevenue) else ($GrossProfit = $GrossProfit) | If GrossProfit = 0 and Revenues <> 0 and CostOfRevenue <> 0 Then GrossProfit = Revenues - CostOfRevenue End If |
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39 | Income statement | IS-Impute-22 | if ($OperatingExpenses = 0 and not($OperatingIncomeLoss = 0)) then ($OperatingExpenses = $GrossProfit - $OperatingIncomeLoss) else ($OperatingExpenses = $OperatingExpenses) | If OperatingExpenses = 0 and OperatingIncomeLoss <> 0 Then OperatingExpenses = GrossProfit - OperatingIncomeLoss End If |
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40 | Income statement | IS-Impute-23 | if ($CostOfRevenue = 0 and not($Revenues = 0) and not($GrossProfit = 0)) then ($CostOfRevenue = $Revenues - $GrossProfit) else ($CostOfRevenue = $CostOfRevenue) | If CostOfRevenue = 0 and Revenues <> 0 and GrossProfit <> 0 Then CostOfRevenue = Revenues - GrossProfit End If |
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41 | Income statement | IS-Impute-55 | if ($OperatingAndNonoperatingRevenues = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($OperatingAndNonoperatingRevenues = $IncomeLossFromContinuingOperationsBeforeTax + $OperatingAndNonoperatingCostsAndExpenses) else ($OperatingAndNonoperatingRevenues = $OperatingAndNonoperatingRevenues) | If OperatingAndNonoperatingRevenues = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 and OperatingAndNonoperatingCostsAndExpenses <> 0 Then OperatingAndNonoperatingRevenues = IncomeLossFromContinuingOperationsBeforeTax + OperatingAndNonoperatingCostsAndExpenses End If |
Operating and nonoperating revenues and expenses are not separated in totals. |
42 | Income statement | IS-Impute-56 | if ($OperatingAndNonoperatingCostsAndExpenses = 0 and not($OperatingAndNonoperatingRevenues = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($OperatingAndNonoperatingCostsAndExpenses = $OperatingAndNonoperatingRevenues - $IncomeLossFromContinuingOperationsBeforeTax) else ($OperatingAndNonoperatingCostsAndExpenses = $OperatingAndNonoperatingCostsAndExpenses) | If OperatingAndNonoperatingCostsAndExpenses = 0 and OperatingAndNonoperatingRevenues <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then OperatingAndNonoperatingCostsAndExpenses = OperatingAndNonoperatingRevenues - IncomeLossFromContinuingOperationsBeforeTax End If |
Operating and nonoperating revenues and expenses are not separated in totals. |
43 | Income statement | IS-Impute-64 | if ($NonoperatingIncomeLoss = 0 and not($Revenues =0) and not($OperatingExpenses =0)) then ($NonoperatingIncomeLoss = $IncomeLossFromContinuingOperationsBeforeTax - $Revenues + $OperatingExpenses) else ($NonoperatingIncomeLoss = $NonoperatingIncomeLoss) | If NonoperatingIncomeLoss = 0 and Revenues <> 0 and OperatingExpenses <> 0 Then NonoperatingIncomeLoss = IncomeLossFromContinuingOperationsBeforeTax - Revenues + OperatingExpenses End If |
Unique to IS3 |
44 | Income statement | IS-Impute-73 | if ($OperatingExpenses = 0 and not($Revenues = 0) and not($OperatingIncomeLoss = 0)) then ($OperatingExpenses = $Revenues - $OperatingIncomeLoss) else ($OperatingExpenses = $OperatingExpenses) | If OperatingExpenses = 0 and Revenues <> 0 and OperatingIncomeLoss <> 0 Then OperatingExpenses = Revenues - OperatingIncomeLoss End If |
Unique to SPEC1 |
45 | Income statement | IS-Impute-74 | if ($Revenues = 0 and not($OperatingExpenses = 0) and not($OperatingIncomeLoss = 0)) then ($Revenues = $OperatingIncomeLoss + $OperatingExpenses) else ($Revenues = $Revenues) | If Revenues = 0 and OperatingExpenses <> 0 and OperatingIncomeLoss <> 0 Then Revenues = OperatingIncomeLoss + OperatingExpenses End If |
Unique to SPEC1 |
46 | Income statement | IS-Impute-75 | if ($OperatingIncomeLoss = 0 and not($Revenues = 0) and not($OperatingExpenses = 0)) then ($OperatingIncomeLoss = $Revenues - $OperatingExpenses) else ($OperatingIncomeLoss = $OperatingIncomeLoss) | If OperatingIncomeLoss = 0 and Revenues <> 0 and OperatingExpenses <> 0 Then OperatingIncomeLoss = Revenues - OperatingExpenses End If |
Unique to SPEC1; added to make consistent with SPEC2 |
47 | Income statement | IS-Impute-93 | if ($OperatingIncomeLoss = 0 and not($Revenues = 0) and not($CostsAndExpenses = 0)) then ($OperatingIncomeLoss = $Revenues - $CostsAndExpenses) else ($OperatingIncomeLoss = $OperatingIncomeLoss) | If OperatingIncomeLoss = 0 and Revenues <> 0 and CostsAndExpenses <> 0 Then OperatingIncomeLoss = Revenues - CostsAndExpenses End If |
Unique to SPEC2 |
48 | Income statement | IS-Impute-94 | if ($CostsAndExpenses = 0 and not($Revenues = 0) and not($OperatingIncomeLoss = 0)) then ($CostsAndExpenses = $Revenues - $OperatingIncomeLoss) else ($CostsAndExpenses = $CostsAndExpenses) | If CostsAndExpenses = 0 and Revenues <> 0 and OperatingIncomeLoss <> 0 Then CostsAndExpenses = Revenues - OperatingIncomeLoss End If |
Unique to SPEC2 |
49 | Income statement | IS-Impute-95 | if ($Revenues = 0 and not($CostsAndExpenses = 0) and not($OperatingIncomeLoss = 0)) then ($Revenues = $CostsAndExpenses + $OperatingIncomeLoss) else ($Revenues = $Revenues) | If Revenues = 0 and CostsAndExpenses <> 0 and OperatingIncomeLoss <> 0 Then Revenues = CostsAndExpenses + OperatingIncomeLoss End If |
Unique to SPEC2 |