List of Impute Rules

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 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 = $OperatingExpenses)
If OtherOperatingIncomeExpenses = 0 and OperatingExpenses <> 0 and OperatingIncomeLoss <> 0 and GrossProfit <> 0 Then
    OtherOperatingIncomeExpenses = OperatingIncomeLoss - GrossProfit + OperatingExpenses
End If
2 Balance sheet BS-Impute-01 if (($Assets = 0) and ($NoncurrentAssets = 0) and not($Assets = $LiabilitiesAndEquity) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets)
If Assets = 0 and NoncurrentAssets = 0 and Assets <> LiabilitiesAndEquity and CurrentAssets = LiabilitiesAndEquity Then
    Assets = CurrentAssets
End If
3 Balance sheet BS-Impute-02 if (($Assets = 0) and not($LiabilitiesAndEquity = 0) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets)
If Assets = 0 and LiabilitiesAndEquity <> 0 and CurrentAssets = LiabilitiesAndEquity Then
    Assets = CurrentAssets
End If
4 Balance sheet BS-Impute-03 if (($Assets = 0) and ($NoncurrentAssets = 0) and not($LiabilitiesAndEquity = 0) and ($LiabilitiesAndEquity = $Liabilities + $Equity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets)
If Assets = 0 and NoncurrentAssets = 0 and LiabilitiesAndEquity <> 0 and (LiabilitiesAndEquity = Liabilities + Equity) Then
    Assets = CurrentAssets
End If
5 Balance sheet BS-Impute-04 if ($NoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0)) then ($NoncurrentAssets = $Assets - $CurrentAssets) else ($NoncurrentAssets = $NoncurrentAssets)
If NoncurrentAssets = 0 and Assets <> 0 and CurrentAssets <> 0 Then
    NoncurrentAssets = Assets - CurrentAssets
End If
6 Balance sheet BS-Impute-05 if ($LiabilitiesAndEquity = 0 and not($Assets = 0)) then ($LiabilitiesAndEquity = $Assets) else ($LiabilitiesAndEquity = $LiabilitiesAndEquity)
If LiabilitiesAndEquity = 0 and Assets <> 0 Then
    LiabilitiesAndEquity = Assets
End If
7 Balance sheet BS-Impute-11 if ($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 = $NoncurrentLiabilities)
If NoncurrentLiabilities = 0 and Liabilities <> 0 and CurrentLiabilities <> 0 Then
    NoncurrentLiabilities = Liabilities - CurrentLiabilities
End If
10 Balance sheet BS-Impute-13 if ($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 = $Liabilities)
If Liabilities = 0 and CurrentLiabilities <> 0 and NoncurrentLiabilities <> 0 Then
    Liabilities = CurrentLiabilities + NoncurrentLiabilities
End If
12 Balance sheet BS-Impute-16 if ($CurrentLiabilities = 0 and $NoncurrentLiabilities = 0 and not($Liabilities = 0)) then ($CurrentLiabilities = $Liabilities) else ($CurrentLiabilities = $CurrentLiabilities)
If CurrentLiabilities = 0 and NoncurrentLiabilities = 0 and Liabilities <> 0 Then
    CurrentLiabilities = Liabilities
End If
13 Balance sheet BS-Impute-18 if ($CurrentAssets = 0 and not($Assets = 0) and not($LiabilitiesAndEquity = 0) and $LiabilitiesAndEquity = $Assets) then ($CurrentAssets = $Assets) else ($CurrentAssets = $CurrentAssets)
If CurrentAssets = 0 and Assets <> 0 and LiabilitiesAndEquity <> 0 and LiabilitiesAndEquity = Assets Then
    CurrentAssets = Assets
End If
14 Balance sheet BS-Impute-56 if ($NoncurrentLiabilities = 0 and not($CurrentLiabilities = 0) and not($Liabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities)
If NoncurrentLiabilities = 0 and CurrentLiabilities <> 0 and Liabilities <> 0 Then
    NoncurrentLiabilities = Liabilities - CurrentLiabilities
End If
15 Balance sheet BS-Impute-606 if ($Assets = 0 and not($NoncurrentAssets = 0) and not($CurrentAssets = 0)) then ($Assets = $NoncurrentAssets + $CurrentAssets) else ($Assets = $Assets)
If Assets = 0 and NoncurrentAssets <> 0 and CurrentAssets <> 0 Then
    Assets = NoncurrentAssets + CurrentAssets
End If
16 Balance sheet BS-Impute-607 if ($LiabilitiesAndEquity = 0 and not($Equity = 0) and not($Liabilities = 0)) then ($LiabilitiesAndEquity = $Equity + $Liabilities) else ($LiabilitiesAndEquity = $LiabilitiesAndEquity)
If LiabilitiesAndEquity = 0 and Equity <> 0 and Liabilities <> 0 Then
    LiabilitiesAndEquity = Equity + Liabilities
End If
17 Cash flow statement CF-Impute-09B if ($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 =$NetCashFlowFromInvestingActivities)
If NetCashFlowFromInvestingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromFinancingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses) <> 0) Then
    NetCashFlowFromInvestingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses)
End If
20 Cash flow statement CF-Impute-13B if ($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 =$NetCashFlowFromFinancingActivities)
If NetCashFlowFromFinancingActivities = 0 and NetCashFlowFromOperatingActivities <> 0 and NetCashFlowFromInvestingActivities <> 0 and (NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses) <> 0) Then
    NetCashFlowFromFinancingActivities = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + ExchangeGainsLosses)
End If
22 Cash flow statement CF-Impute-14B if ($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 = $NetCashFlowFromOperatingActivities)
If NetCashFlowFromOperatingActivities = 0 and NetCashFlowFromOperatingActivitiesContinuing <> 0 and NetCashFlowFromOperatingActivitiesDiscontinued = 0 Then
    NetCashFlowFromOperatingActivities = NetCashFlowFromOperatingActivitiesContinuing
End If
24 Cash flow statement CF-Impute-20 if ($NetCashFlow = 0 and (not($NetCashFlowFromOperatingActivities = 0) or not($NetCashFlowFromInvestingActivities = 0) or not($NetCashFlowFromFinancingActivities = 0))) then ($NetCashFlow = $NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities + $ExchangeGainsLosses) else ($NetCashFlow = $NetCashFlow)
If NetCashFlow = 0 and (NetCashFlowFromOperatingActivities <> 0 or NetCashFlowFromInvestingActivities <> 0 or NetCashFlowFromFinancingActivities <> 0) Then
    NetCashFlow = NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses
End If
25 Cash flow statement CF-Impute-20B if ($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 = $IncomeLossFromContinuingOperationsAfterTax)
If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then
    IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit
End If
27 Income statement IS-Impute-06 if ($NetIncomeLoss = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and not($IncomeLossFromDiscontinuedOperationsNetOfTax = 0)) then ($NetIncomeLoss = $IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax) else ($NetIncomeLoss = $NetIncomeLoss)
If NetIncomeLoss = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 and IncomeLossFromDiscontinuedOperationsNetOfTax <> 0 Then
    NetIncomeLoss = IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax
End If
28 Income statement IS-Impute-08 if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and $IncomeTaxExpenseBenefit = 0) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax)
If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 and IncomeTaxExpenseBenefit = 0 Then
    IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax
End If
29 Income statement IS-Impute-092 if ($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 = $IncomeLossFromContinuingOperationsAfterTax)
If IncomeLossFromContinuingOperationsAfterTax = 0 and NetIncomeLoss <> 0 Then
    IncomeLossFromContinuingOperationsAfterTax = NetIncomeLoss - IncomeLossFromDiscontinuedOperationsNetOfTax
End If
34 Income statement IS-Impute-16 if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeTaxExpenseBenefit = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax)
If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeTaxExpenseBenefit <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then
    IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit
End If
35 Income statement IS-Impute-18 if ($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 = $GrossProfit)
If GrossProfit = 0 and Revenues <> 0 and CostOfRevenue <> 0 Then
    GrossProfit = Revenues - CostOfRevenue
End If
39 Income statement IS-Impute-22 if ($OperatingExpenses = 0 and not($OperatingIncomeLoss = 0)) then ($OperatingExpenses = $GrossProfit - $OperatingIncomeLoss) else ($OperatingExpenses = $OperatingExpenses)
If OperatingExpenses = 0 and OperatingIncomeLoss <> 0 Then
    OperatingExpenses = GrossProfit - OperatingIncomeLoss
End If
40 Income statement IS-Impute-23 if ($CostOfRevenue = 0 and not($Revenues = 0) and not($GrossProfit = 0)) then ($CostOfRevenue = $Revenues - $GrossProfit) else ($CostOfRevenue = $CostOfRevenue)
If CostOfRevenue = 0 and Revenues <> 0 and GrossProfit <> 0 Then
    CostOfRevenue = Revenues - GrossProfit
End If
41 Income statement IS-Impute-55 if ($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