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| # | Category | Network | Rule |
|---|---|---|---|
| 1 | Consistency | BalanceSheet | $Assets = ($CurrentAssets + $NoncurrentAssets) |
| 2 | Consistency | BalanceSheet | $Assets = ($Liabilities + $Equity) |
| 3 | Consistency | ComprehensiveIncome | $GrossProfit = ($Sales - $CostOfSales) |
| 4 | Consistency | BalanceSheet | $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities) |
| 5 | Consistency | CashFlow | $NetCashFlow = ($NetCashFlowOperatingActivities + $NetCashFlowFinancingActivities + $NetCashFlowInvestingActivities) |
| 6 | Consistency | ComprehensiveIncome | $OperatingIncomeLoss = ($GrossProfit - $OperatingExpenses) |
| 7 | RollForward | AccountsPayable | $AccountsPayable_BalanceStart + $PurchasesOfInventoryForSale - $PaymentOfAccountsPayable = $AccountsPayable_BalanceEnd |
| 8 | RollForward | CashAndCashEquivalents | $CashAndCashEquivalents_BalanceStart + $CollectionReceivables - $PaymentOfAccountsPayable + $AdditionalLongtermBorrowings - $RepaymentLongtermBorrowings - $CapitalAdditionsPropertyPlantAndEquipment = $CashAndCashEquivalents_BalanceEnd |
| 9 | RollForward | CashFlowStatement | $CashAndCashEquivalents_BalanceStart + $NetCashFlow = $CashAndCashEquivalents_BalanceEnd |
| 10 | RollForward | ChangesInEquity | $Equity_BalanceStart + $NetIncomeLoss = $Equity_BalanceEnd |
| 11 | RollForward | Inventories | $Inventories_BalanceStart + $PurchasesOfInventoryForSale - $CostsOfSales - $InventoryWrittenOff = $Inventories_BalanceEnd |
| 12 | RollForward | LongTermDebt | $LongtermDebt_BalanceStart + $AdditionalLongtermBorrowings - $RepaymentLongtermBorrowings = $LongtermDebt_BalanceEnd |
| 13 | RollForward | PropertyPlantAndEquipment | $PropertyPlantAndEquipment_BalanceStart + $CapitalAdditionsPropertyPlantAndEquipment - $DepreciationAndAmortization - $PropertyPlantAndEquipmentWrittenOff = $PropertyPlantAndEquipment_BalanceEnd |
| 14 | RollForward | Receivables | $Receivables_BalanceStart + $Sales - $CollectionReceivables - $AdditionsToAllowanceForBadDebts - $BadDebtsWrittenOff = $Receivables_BalanceEnd |
| 15 | RollForward | RetainedEarnings | $RetainedEarnings_BalanceStart + $NetIncomeLoss = $RetainedEarnings_BalanceEnd |
Last updated: 11/9/2020 5:03:05 PM