Impute Rules (Not-for-Profit Financial Reporting)

Rules are statements that describe expectations. An impute rule is a type of rule that is necessary if high-level line items are not always explicitly reported.

Retrieve information by consistency rule. (List of all Impute Rules) | (Machine Readable)

• Impute RuleCode
•   if (Assets = 0 and not(NoncurrentAssets = 0) and not(CurrentAssets = 0)) then (Assets = NoncurrentAssets + CurrentAssets) else (Assets = Assets)BS-Impute-606
•   if (ChangeInNetAssets = 0 and not(SupportAndRevenue = 0) and not(Expenses = 0)) then (ChangeInNetAssets = SupportAndRevenue - Expenses) else (ChangeInNetAssets = ChangeInNetAssets)IS-Impute-75
•   if (Expenses = 0 and not(ProgramServicesExpenses = 0) and not(SupportingServicesExpenses = 0)) then (Expenses = ProgramServicesExpenses + SupportingServicesExpenses) else (Expenses = Expenses)IS-Impute-613
•   if (Expenses = 0 and not(SupportAndRevenue = 0) and not(ChangeInNetAssets = 0)) then (Expenses = SupportAndRevenue - ChangeInNetAssets) else (Expenses = Expenses)IS-Impute-102
•   if (Liabilities = 0 and not(CurrentLiabilities = 0) and not(NoncurrentLiabilities = 0)) then (Liabilities = CurrentLiabilities + NoncurrentLiabilities) else (Liabilities = Liabilities)BS-Impute-14
•   if (LiabilitiesAndNetAssets = 0 and not(Assets = 0)) then (LiabilitiesAndNetAssets = Assets) else (LiabilitiesAndNetAssets = LiabilitiesAndNetAssets)BS-Impute-05
•   if (LiabilitiesAndNetAssets = 0 and not(NetAssets = 0) and not(Liabilities = 0)) then (LiabilitiesAndNetAssets = NetAssets + Liabilities) else (LiabilitiesAndNetAssets = LiabilitiesAndNetAssets)BS-Impute-607
•   if (NetCashFlow = 0 and (not(NetCashFlowFromOperatingActivities = 0) and not(NetCashFlowFromInvestingActivities = 0) and not(NetCashFlowFromFinancingActivities = 0)) then (NetCashFlow = NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) else (NetCashFlow = NetCashFlow)CF-Impute-20B
•   if (NoncurrentAssets = 0 and not(Assets = 0) and not(CurrentAssets = 0)) then (NoncurrentAssets = Assets - CurrentAssets) else (NoncurrentAssets = NoncurrentAssets)BS-Impute-04
•   if (NoncurrentLiabilities = 0 and not(CurrentLiabilities = 0) and not(Liabilities = 0)) then (NoncurrentLiabilities = Liabilities - CurrentLiabilities) else (NoncurrentLiabilities = NoncurrentLiabilities)BS-Impute-56
•   if (NoncurrentLiabilities = 0 and not(Liabilities = 0) and not(CurrentLiabilities = 0)) then (NoncurrentLiabilities = Liabilities - CurrentLiabilities) else (NoncurrentLiabilities = NoncurrentLiabilities)BS-Impute-12
•   if (Revenue = 0 and not(Support = 0) and not(SupportAndRevenue = 0)) then (Revenue = SupportAndRevenue - Support) else (Revenue = Revenue)IS-Impute-092
•   if (Support = 0 and not(Revenue = 0) and not(SupportAndRevenue = 0)) then (Support = SupportAndRevenue - Revenue) else (Support = Support)IS-Impute-23
•   if (SupportAndRevenue = 0 and not(Revenue = 0) and not(Support = 0)) then (SupportAndRevenue = Revenue + Support) else (SupportAndRevenue = SupportAndRevenue)IS-Impute-21
•   if (SupportAndRevenue = 0 and not(Revenue = 0) and not(Support = 0)) then (SupportAndRevenue = Revenue + Support) else (SupportAndRevenue = SupportAndRevenue)IS-Impute-123
•   if ((Assets = 0) and (NoncurrentAssets = 0) and not(Assets = LiabilitiesAndNetAssets) and (CurrentAssets = LiabilitiesAndNetAssets)) then (Assets = CurrentAssets) else (Assets = Assets)BS-Impute-01
•   if ((Assets = 0) and (NoncurrentAssets = 0) and not(LiabilitiesAndNetAssets = 0) and (LiabilitiesAndNetAssets = Liabilities + NetAssets)) then (Assets = CurrentAssets) else (Assets = Assets)BS-Impute-03
•   if ((Assets = 0) and not(LiabilitiesAndNetAssets = 0) and (CurrentAssets = LiabilitiesAndNetAssets)) then (Assets = CurrentAssets) else (Assets = Assets)BS-Impute-02

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Last updated: 4/28/2020 2:53:19 PM