Business Rules Summary

Assertions Summary

Defined Executed Pass Fail
Existence assertions 0 0 0 0
Value assertions 13 16 16 0
Consistency assertions 0 0 0 0
Total all assertions 13 16 16 0

Formulae Summary

Defined Executed Facts created
Formulae 0 0 0

Calculations Summary

Defined Executed Pass Inconsistent
Calculations 13 32 32 0

Reporting Entity Specific Rules Summary

Defined Executed Pass Inconsistent
Reporting Entity Specific Rules 9 25 25 0

Total Validations Summary

Severity Signal Count
ERROR   0
WARNING   0
REVIEW   0
INCONSISTENCY 0
BEST PRACTICE   0
INFORMATION   0
XBRL Cloud: Business Report
Component: (Network and Table)
Network
1110 - Statement - Balance Sheet
(http://www.xbrlsite.com/tb/role/BalanceSheet)
Table (Implied)

XBRL Calculations

Network
1110 - Statement - Balance Sheet
(http://www.xbrlsite.com/tb/role/BalanceSheet)
Reporting Entity 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Period 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Assets [Roll Up]
Current Assets [Roll Up]
Cash and Cash Equivalents 4,000  + 4,000  4,000  DR 2
Receivables 2,000  + 2,000  2,000  DR 2
Inventories 1,000  + 1,000  1,000  DR 2
Current Assets 7,000  + 7,000  7,000  DR 2 OK
 
Noncurrent Assets [Roll Up]
Property, Plant and Equipment 6,000  + 6,000  6,000  DR 2
Noncurrent Assets 6,000  + 6,000  6,000  DR 2 OK
 
Assets 13,000  13,000  13,000  DR 2 OK
 
Network
1110 - Statement - Balance Sheet
(http://www.xbrlsite.com/tb/role/BalanceSheet)
Reporting Entity 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Period 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Assets [Roll Up]
Current Assets [Roll Up]
Cash and Cash Equivalents 3,000  + 3,000  3,000  DR 2
Receivables 1,000  + 1,000  1,000  DR 2
Inventories 1,000  + 1,000  1,000  DR 2
Current Assets 5,000  + 5,000  5,000  DR 2 OK
 
Noncurrent Assets [Roll Up]
Property, Plant and Equipment 1,000  + 1,000  1,000  DR 2
Noncurrent Assets 1,000  + 1,000  1,000  DR 2 OK
 
Assets 6,000  6,000  6,000  DR 2 OK
 
Network
1110 - Statement - Balance Sheet
(http://www.xbrlsite.com/tb/role/BalanceSheet)
Reporting Entity 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Period 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Liabilities and Equity [Roll Up]
Liabilities [Roll Up]
Current Liabilities [Roll Up]
Accounts Payable 1,000  + 1,000  1,000  CR 2
Current Liabilities 1,000  + 1,000  1,000  CR 2 OK
 
Noncurrent Liabilities [Roll Up]
Long-term Debt 6,000  + 6,000  6,000  CR 2
Noncurrent Liabilities 6,000  + 6,000  6,000  CR 2 OK
 
Liabilities 7,000  + 7,000  7,000  CR 2 OK
 
Equity [Roll Up]
Retained Earnings 6,000  + 6,000  6,000  CR 2
Equity 6,000  + 6,000  6,000  CR 2 OK
 
Liabilities and Equity 13,000  13,000  13,000  CR 2 OK
 
Network
1110 - Statement - Balance Sheet
(http://www.xbrlsite.com/tb/role/BalanceSheet)
Reporting Entity 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Period 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Liabilities and Equity [Roll Up]
Liabilities [Roll Up]
Current Liabilities [Roll Up]
Accounts Payable 1,000  + 1,000  1,000  CR 2
Current Liabilities 1,000  + 1,000  1,000  CR 2 OK
 
Noncurrent Liabilities [Roll Up]
Long-term Debt 1,000  + 1,000  1,000  CR 2
Noncurrent Liabilities 1,000  + 1,000  1,000  CR 2 OK
 
Liabilities 2,000  + 2,000  2,000  CR 2 OK
 
Equity [Roll Up]
Retained Earnings 4,000  + 4,000  4,000  CR 2
Equity 4,000  + 4,000  4,000  CR 2 OK
 
Liabilities and Equity 6,000  6,000  6,000  CR 2 OK
 
Component: (Network and Table)
Network
1120 - Statement - Income Statement 2
(http://www.xbrlsite.com/tb/role/IncomeStatement2)
Table (Implied)

XBRL Calculations

Network
1120 - Statement - Income Statement 2
(http://www.xbrlsite.com/tb/role/IncomeStatement2)
Reporting Entity 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Net Income (Loss) [Roll Up]
Income (Loss) from Continuing Operations Before Tax [Roll Up]
Operating Income (Loss) [Roll Up]
Gross Profit (Loss) [Roll Up]
Sales 4,000  + 4,000  4,000  CR 2
Costs of Sales 2,000  - 2,000  2,000  DR 2
Gross Profit (Loss) 2,000  + 2,000  2,000  CR 2 OK
 
Operating Expenses [Roll Up]
Depreciation and Amortization 0  + 0  0  DR 2
Operating Expenses 0  - 0  0  DR 2 OK
 
Operating Income (Loss) 2,000  + 2,000  2,000  CR 2 OK
 
Nonoperating Income (Expenses) 0  + 0  0  CR 2
Income (Loss) from Continuing Operations Before Tax 2,000  + 2,000  2,000  CR 2 OK
 
Income Tax Expense (Benefit) 0  - 0  0  DR 2
Net Income (Loss) 2,000  2,000  2,000  CR 2 OK
 
Component: (Network and Table)
Network
1130 - Statement - Cash Flow Statement
(http://www.xbrlsite.com/tb/role/CashFlowStatement)
Table (Implied)

XBRL Calculations

Network
1130 - Statement - Cash Flow Statement
(http://www.xbrlsite.com/tb/role/CashFlowStatement)
Reporting Entity 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Net Cash Flow [Roll Up]
Net Cash Flow Operating Activities [Roll Up]
Collection of Receivables 3,000  + 3,000  3,000  DR 2
Payment of Accounts Payable (2,000) - 2,000  2,000  CR 2
Net Cash Flow Operating Activities 1,000  + 1,000  1,000  2 OK
 
Net Cash Flow Financing Activities [Roll Up]
Additional Long-term Borrowings 2 6,000  + 6,000  6,000  DR 2
Repayment of Long-term Borrowings 2 (1,000) - 1,000  1,000  CR 2
Net Cash Flow Financing Activities 5,000  + 5,000  5,000  DR 2 OK
 
Net Cash Flow Investing Activities [Roll Up]
Capital Additions of Property, Plant and Equipment 2 (5,000) - 5,000  5,000  CR 2
Net Cash Flow Investing Activities (5,000) + (5,000) (5,000) DR 2 OK
 
Net Cash Flow 1,000  1,000  1,000  DR 2 OK
 

Roll Forward Computations

Reporting Entity 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Cash and Cash Equivalents, Ending Balance [Roll Forward]
Cash and Cash Equivalents, Beginning Balance 3,000  + 3,000  3,000  DR 2
Net Cash Flow 1,000  + 1,000  1,000  DR 2
Cash and Cash Equivalents, Ending Balance 4,000  + 4,000  4,000  DR 2 OK
 
Component: (Network and Table)
Network
1140 - Statement - Statement of Changes in Equity
(http://www.xbrlsite.com/tb/role/ChangesInEquity)
Table (Implied)

Roll Forward Computations

Reporting Entity 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Equity, Ending Balance [Roll Forward]
Equity, Beginning Balance 4,000  + 4,000  4,000  CR 2
Net Income (Loss) 2,000  + 2,000  2,000  CR 2
Equity, Ending Balance 6,000  + 6,000  6,000  CR 2 OK
 
Component: (Network and Table)
Network
1210 - Disclosure - Cash and Cash Equivalents Roll Forward
(http://www.xbrlsite.com/tb/role/CashAndCashEquivalents)
Table (Implied)

Roll Forward Computations

Reporting Entity 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Cash and Cash Equivalents, Ending Balance [Roll Forward]
Cash and Cash Equivalents, Beginning Balance 3,000  + 3,000  3,000  DR 2
Collection of Receivables 3,000  + 3,000  3,000  DR 2
Payment of Accounts Payable (2,000) - 2,000  2,000  CR 2
Additional Long-term Borrowings 2 6,000  + 6,000  6,000  DR 2
Repayment of Long-term Borrowings 2 (1,000) - 1,000  1,000  CR 2
Capital Additions of Property, Plant and Equipment 2 (5,000) - 5,000  5,000  CR 2
Cash and Cash Equivalents, Ending Balance 4,000  + 4,000  4,000  DR 2 OK
 
Component: (Network and Table)
Network
1220 - Disclosure - Receivables Roll Forward
(http://www.xbrlsite.com/tb/role/Receivables)
Table (Implied)

Roll Forward Computations

Reporting Entity 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Receivables, Ending Balance [Roll Forward]
Receivables, Beginning Balance 1,000  + 1,000  1,000  DR 2
Sales 2 4,000  + 4,000  4,000  DR 2
Collection of Receivables 2 (3,000) - 3,000  3,000  CR 2
Additions to Allowance for Bad Debts 0  - 0  0  CR 2
Bad Debts Written Off 0  - 0  0  CR 2
Receivables, Ending Balance 2,000  + 2,000  2,000  DR 2 OK
 
Component: (Network and Table)
Network
1230 - Disclosure - Inventories
(http://www.xbrlsite.com/tb/role/Inventories)
Table (Implied)

Roll Forward Computations

Reporting Entity 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Inventories, Ending Balance [Roll Forward]
Inventories, Beginning Balance 1,000  + 1,000  1,000  DR 2
Purchases of Inventory for Sale 2,000  + 2,000  2,000  DR 2
Costs of Sales 2 (2,000) - 2,000  2,000  CR 2
Inventory Written Off 0  - 0  0  CR 2
Inventories, Ending Balance 1,000  + 1,000  1,000  DR 2 OK
 
Component: (Network and Table)
Network
1240 - Disclosure - Property, Plant, and Equipment Roll Forward
(http://www.xbrlsite.com/tb/role/PropertyPlantAndEquipment)
Table (Implied)

Roll Forward Computations

Reporting Entity 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Property, Plant and Equipment, Ending Balance [Roll Forward]
Property, Plant and Equipment, Beginning Balance 1,000  + 1,000  1,000  DR 2
Capital Additions of Property, Plant and Equipment 5,000  + 5,000  5,000  DR 2
Depreciation and Amortization 2 0  - 0  0  CR 2
Property, Plant and Equipment Written Off 0  - 0  0  CR 2
Property, Plant and Equipment, Ending Balance 6,000  + 6,000  6,000  DR 2 OK
 
Component: (Network and Table)
Network
1250 - Disclosure - Accounts Payable Roll Forward
(http://www.xbrlsite.com/tb/role/AccountsPayable)
Table (Implied)

Roll Forward Computations

Reporting Entity 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Accounts Payable, Ending Balance [Roll Forward]
Accounts Payable, Beginning Balance 1,000  + 1,000  1,000  CR 2
Purchases of Inventory for Sale 2 2,000  + 2,000  2,000  CR 2
Payment of Accounts Payable 2 (2,000) - 2,000  2,000  DR 2
Accounts Payable, Ending Balance 1,000  + 1,000  1,000  CR 2 OK
 
Component: (Network and Table)
Network
1260 - Disclosure - Long-term Debt Roll Forward
(http://www.xbrlsite.com/tb/role/LongTermDebt)
Table (Implied)

Roll Forward Computations

Reporting Entity 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Long-term Debt, Ending Balance [Roll Forward]
Long-term Debt, Beginning Balance 1,000  + 1,000  1,000  CR 2
Additional Long-term Borrowings 6,000  + 6,000  6,000  CR 2
Repayment of Long-term Borrowings (1,000) - 1,000  1,000  DR 2
Long-term Debt, Ending Balance 6,000  + 6,000  6,000  CR 2 OK
 
Component: (Network and Table)
Network
1270 - Disclosure - Retained Earnings Roll Forward
(http://www.xbrlsite.com/tb/role/RetainedEarnings)
Table (Implied)

Roll Forward Computations

Reporting Entity 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Retained Earnings, Ending Balance [Roll Forward]
Retained Earnings, Beginning Balance 4,000  + 4,000  4,000  CR 2
Net Income (Loss) 2,000  + 2,000  2,000  CR 2
Retained Earnings, Ending Balance 6,000  + 6,000  6,000  CR 2 OK
 
Component: (Network and Table)
Network
8101 - Support - Trial Balance
(http://www.xbrlsite.com/tb/role/TrialBalance)
Table (Implied)

XBRL Calculations

Network
8101 - Support - Trial Balance
(http://www.xbrlsite.com/tb/role/TrialBalance)
Reporting Entity 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Period 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Check Sum [Roll Up]
Cash and Cash Equivalents 4,000  + 4,000  4,000  DR 2
Receivables 2,000  + 2,000  2,000  DR 2
Inventories 1,000  + 1,000  1,000  DR 2
Property, Plant and Equipment 6,000  + 6,000  6,000  DR 2
Accounts Payable (1,000) - 1,000  1,000  CR 2
Long-term Debt (6,000) - 6,000  6,000  CR 2
Retained Earnings (6,000) - 6,000  6,000  CR 2
Check Sum 0  0  0  DR 2 OK
 
Network
8101 - Support - Trial Balance
(http://www.xbrlsite.com/tb/role/TrialBalance)
Reporting Entity 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Period 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Check Sum [Roll Up]
Cash and Cash Equivalents 3,000  + 3,000  3,000  DR 2
Receivables 1,000  + 1,000  1,000  DR 2
Inventories 1,000  + 1,000  1,000  DR 2
Property, Plant and Equipment 1,000  + 1,000  1,000  DR 2
Accounts Payable (1,000) - 1,000  1,000  CR 2
Long-term Debt (1,000) - 1,000  1,000  CR 2
Retained Earnings (4,000) - 4,000  4,000  CR 2
Check Sum 0  0  0  DR 2 OK
 
Component: (Network and Table)
Network
8201 - Support - Transactions
(http://www.xbrlsite.com/tb/role/Transactions)
Table (Implied)

XBRL Calculations

Network
8201 - Support - Transactions
(http://www.xbrlsite.com/tb/role/Transactions)
Reporting Entity 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Check Sum Changes [Roll Up]
Collection of Receivables 3,000  + 3,000  3,000  DR 2
Payment of Accounts Payable (2,000) - 2,000  2,000  CR 2
Additional Long-term Borrowings 2 6,000  + 6,000  6,000  DR 2
Repayment of Long-term Borrowings 2 (1,000) - 1,000  1,000  CR 2
Capital Additions of Property, Plant and Equipment 2 (5,000) - 5,000  5,000  CR 2
Sales 2 4,000  + 4,000  4,000  DR 2
Collection of Receivables 2 (3,000) - 3,000  3,000  CR 2
Additions to Allowance for Bad Debts 0  - 0  0  CR 2
Bad Debts Written Off 0  - 0  0  CR 2
Purchases of Inventory for Sale 2,000  + 2,000  2,000  DR 2
Costs of Sales 2 (2,000) - 2,000  2,000  CR 2
Inventory Written Off 0  - 0  0  CR 2
Capital Additions of Property, Plant and Equipment 5,000  + 5,000  5,000  DR 2
Depreciation and Amortization 2 0  - 0  0  CR 2
Property, Plant and Equipment Written Off 0  - 0  0  CR 2
Purchases of Inventory for Sale 2 (2,000) - 2,000  2,000  CR 2
Payment of Accounts Payable 2 2,000  + 2,000  2,000  DR 2
Additional Long-term Borrowings (6,000) - 6,000  6,000  CR 2
Repayment of Long-term Borrowings 1,000  + 1,000  1,000  DR 2
Net Income (Loss) (2,000) - 2,000  2,000  CR 2
Check Sum Changes 0  0  0  DR 2 OK
 
Component: (Network and Table)
Network
9000 - Support - Type-Subtype Associations
(http://www.xbrlsite.com/tb/role/TypeSubtypeAssociations)
Table (Implied)

XBRL Calculations

Network
1130 - Statement - Cash Flow Statement
(http://www.xbrlsite.com/tb/role/CashFlowStatement)
Reporting Entity 30810137d58f76b84afd (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Net Cash Flow [Roll Up]
Net Cash Flow Operating Activities [Roll Up]
Collection of Receivables 3,000  + 3,000  3,000  DR 2
Payment of Accounts Payable (2,000) - 2,000  2,000  CR 2
Net Cash Flow Operating Activities 1,000  + 1,000  1,000  2 OK
 
Net Cash Flow Financing Activities [Roll Up]
Additional Long-term Borrowings 2 6,000  + 6,000  6,000  DR 2
Repayment of Long-term Borrowings 2 (1,000) - 1,000  1,000  CR 2
Net Cash Flow Financing Activities 5,000  + 5,000  5,000  DR 2 OK
 
Net Cash Flow Investing Activities [Roll Up]
Capital Additions of Property, Plant and Equipment 2 (5,000) - 5,000  5,000  CR 2
Net Cash Flow Investing Activities (5,000) + (5,000) (5,000) DR 2 OK
 
Net Cash Flow 1,000  1,000  1,000  DR 2 OK
 
Component: (Network and Table)
Network
(Component not specified)
(http://www.xbrl.org/2003/role/link)
Table (Implied)

Assertion Report

Value Assertions

# Label Result Rule
1 $Equity_BalanceStart + $NetIncomeLoss = $Equity_BalanceEnd
(RollForward_RF2)
Pass $Equity_BalanceStart + $NetIncomeLoss = $Equity_BalanceEnd
2 $Assets = ($CurrentAssets + $NoncurrentAssets)
(Arithmetic_BS02)
Pass $Assets = ($CurrentAssets + $NoncurrentAssets)
3 $Assets = ($CurrentAssets + $NoncurrentAssets)
(Arithmetic_BS02)
Pass $Assets = ($CurrentAssets + $NoncurrentAssets)
4 $Inventories_BalanceStart + $PurchasesOfInventoryForSale - $CostsOfSales - $InventoryWrittenOff = $Inventories_BalanceEnd
(RollForward_RF5)
Pass $Inventories_BalanceStart + $PurchasesOfInventoryForSale - $CostsOfSales - $InventoryWrittenOff = $Inventories_BalanceEnd
5 $CashAndCashEquivalents_BalanceStart + $NetCashFlow = $CashAndCashEquivalents_BalanceEnd
(RollForward_RF1)
Pass $CashAndCashEquivalents_BalanceStart + $NetCashFlow = $CashAndCashEquivalents_BalanceEnd
6 $NetCashFlow = ($NetCashFlowOperatingActivities + $NetCashFlowFinancingActivities + $NetCashFlowInvestingActivities)
(Arithmetic_CF01)
Pass $NetCashFlow = ($NetCashFlowOperatingActivities + $NetCashFlowFinancingActivities + $NetCashFlowInvestingActivities)
7 $CashAndCashEquivalents_BalanceStart + $CollectionReceivables - $PaymentOfAccountsPayable + $AdditionalLongtermBorrowings - $RepaymentLongtermBorrowings - $CapitalAdditionsPropertyPlantAndEquipment = $CashAndCashEquivalents_BalanceEnd
(RollForward_RF3)
Pass $CashAndCashEquivalents_BalanceStart + $CollectionReceivables - $PaymentOfAccountsPayable + $AdditionalLongtermBorrowings - $RepaymentLongtermBorrowings - $CapitalAdditionsPropertyPlantAndEquipment = $CashAndCashEquivalents_BalanceEnd
8 $PropertyPlantAndEquipment_BalanceStart + $CapitalAdditionsPropertyPlantAndEquipment - $DepreciationAndAmortization - $PropertyPlantAndEquipmentWrittenOff = $PropertyPlantAndEquipment_BalanceEnd
(RollForward_RF6)
Pass $PropertyPlantAndEquipment_BalanceStart + $CapitalAdditionsPropertyPlantAndEquipment - $DepreciationAndAmortization - $PropertyPlantAndEquipmentWrittenOff = $PropertyPlantAndEquipment_BalanceEnd
9 $AccountsPayable_BalanceStart + $PurchasesOfInventoryForSale - $PaymentOfAccountsPayable = $AccountsPayable_BalanceEnd
(RollForward_RF7)
Pass $AccountsPayable_BalanceStart + $PurchasesOfInventoryForSale - $PaymentOfAccountsPayable = $AccountsPayable_BalanceEnd
10 $LongtermDebt_BalanceStart + $AdditionalLongtermBorrowings - $RepaymentLongtermBorrowings = $LongtermDebt_BalanceEnd
(RollForward_RF8)
Pass $LongtermDebt_BalanceStart + $AdditionalLongtermBorrowings - $RepaymentLongtermBorrowings = $LongtermDebt_BalanceEnd
11 $RetainedEarnings_BalanceStart + $NetIncomeLoss = $RetainedEarnings_BalanceEnd
(RollForward_RF9)
Pass $RetainedEarnings_BalanceStart + $NetIncomeLoss = $RetainedEarnings_BalanceEnd
12 $Assets = ($Liabilities + $Equity)
(Arithmetic_BS01)
Pass $Assets = ($Liabilities + $Equity)
13 $Assets = ($Liabilities + $Equity)
(Arithmetic_BS01)
Pass $Assets = ($Liabilities + $Equity)
14 $Receivables_BalanceStart + $Sales - $CollectionReceivables - $AdditionsToAllowanceForBadDebts - $BadDebtsWrittenOff = $Receivables_BalanceEnd
(RollForward_RF4)
Pass $Receivables_BalanceStart + $Sales - $CollectionReceivables - $AdditionsToAllowanceForBadDebts - $BadDebtsWrittenOff = $Receivables_BalanceEnd
15 $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities)
(Arithmetic_BS03)
Pass $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities)
16 $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities)
(Arithmetic_BS03)
Pass $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities)