The following is a list of the high level relationships between the fundamental accounting concepts (FAC) for US GAAP. These tend to be subtotals and totals.
| # | Rule | Code | Concept | Status |
|---|---|---|---|---|
| 1 | Assets = Liabilities + Equity | AE00 | fac:Assets | OK |
| 2 | Assets = LiabilitiesAndEquity | BS02 | fac:Assets | OK |
| 3 | Assets = (CurrentAssets + FixedAssets + OtherThanFixedNoncurrentAssets) | BS23 | fac:Assets | OK |
| 4 | Assets = (CurrentAssets + NoncurrentAssets) | BS03 | fac:Assets | OK |
| 5 | Assets = (CurrentAssets + PublicUtilitiesPropertyPlantAndEquipmentNet + OtherNoncurrentAssetsOfRegulatedEntity) | BS43 | fac:Assets | OK |
| 6 | ComprehensiveIncomeLoss = (ComprehensiveIncomeLossAttributableToParent + ComprehensiveIncomeLossAttributableToNoncontrollingInterest) | IS09 | fac:ComprehensiveIncomeLoss | OK |
| 7 | ComprehensiveIncomeLoss = (NetIncomeLoss + OtherComprehensiveIncomeLoss) | IS10 | fac:ComprehensiveIncomeLoss | OK |
| 8 | ComprehensiveIncomeLoss = (NetIncomeLossAttributableToParent + OtherComprehensiveIncomeLoss) | IS80 | fac:ComprehensiveIncomeLoss | OK |
| 9 | Equity = (EquityAttributableToParent + EquityAttributableToNoncontrollingInterest) | BS01 | fac:Equity | OK |
| 10 | GrossProfit = (Revenues - CostOfRevenue) | IS01 | fac:GrossProfit | OK |
| 11 | IncomeLossBeforeEquityMethodInvestments = (OperatingIncomeLoss + NonoperatingIncomeLossPlusInterestAndDebtExpense) | IS03 | fac:IncomeLossBeforeEquityMethodInvestments | OK |
| 12 | IncomeLossFromContinuingOperationsAfterTax = (IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit + IncomeLossFromEquityMethodInvestments) | IS25 | fac:IncomeLossFromContinuingOperationsAfterTax | OK |
| 13 | IncomeLossFromContinuingOperationsAfterTax = (IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit) | IS05 | fac:IncomeLossFromContinuingOperationsAfterTax | OK |
| 14 | IncomeLossFromContinuingOperationsBeforeTax = (GrossProfit - OperatingAndNonoperatingCostsAndExpenses) | IS64 | fac:IncomeLossFromContinuingOperationsBeforeTax | OK |
| 15 | IncomeLossFromContinuingOperationsBeforeTax = (GrossProfit - OperatingExpenses + NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) | IS34 | fac:IncomeLossFromContinuingOperationsBeforeTax | OK |
| 16 | IncomeLossFromContinuingOperationsBeforeTax = (InterestIncomeExpenseAfterProvisionForLosses + NoninterestIncome - NoninterestExpense) | IS75 | fac:IncomeLossFromContinuingOperationsBeforeTax | OK |
| 17 | IncomeLossFromContinuingOperationsBeforeTax = (OperatingAndNonoperatingRevenues - OperatingAndNonoperatingCostsAndExpenses) | IS24 | fac:IncomeLossFromContinuingOperationsBeforeTax | OK |
| 18 | IncomeLossFromContinuingOperationsBeforeTax = (OperatingIncomeLoss + NonoperatingIncomeLossPlusInterestAndDebtExpense) | IS31 | fac:IncomeLossFromContinuingOperationsBeforeTax | OK |
| 19 | IncomeLossFromContinuingOperationsBeforeTax = (OperatingIncomeLoss + NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) | IS04 | fac:IncomeLossFromContinuingOperationsBeforeTax | OK |
| 20 | IncomeLossFromContinuingOperationsBeforeTax = (Revenues - BenefitsCostsExpenses) | IS55 | fac:IncomeLossFromContinuingOperationsBeforeTax | OK |
| 21 | IncomeLossFromContinuingOperationsBeforeTax = (Revenues - CostsAndExpenses + NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) | IS44 | fac:IncomeLossFromContinuingOperationsBeforeTax | OK |
| 22 | IncomeLossFromContinuingOperationsBeforeTax = (Revenues - CostsAndExpenses) | IS84 | fac:IncomeLossFromContinuingOperationsBeforeTax | OK |
| 23 | IncomeLossFromContinuingOperationsBeforeTax = (Revenues - OperatingExpenses + NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) | IS54 | fac:IncomeLossFromContinuingOperationsBeforeTax | OK |
| 24 | IncomeLossFromContinuingOperationsBeforeTax = (RevenuesNetInterestExpense - ProvisionForLoanLeaseAndOtherLosses - NoninterestExpense) | IS94 | fac:IncomeLossFromContinuingOperationsBeforeTax | OK |
| 25 | InterestIncomeExpenseAfterProvisionForLosses = (InterestIncomeExpenseOperatingNet - ProvisionForLoanLeaseAndOtherLosses) | IS72 | fac:InterestIncomeExpenseAfterProvisionForLosses | OK |
| 26 | InterestIncomeExpenseOperatingNet = (InterestAndDividendIncomeOperating - InterestExpenseOperating) | IS71 | fac:InterestIncomeExpenseOperatingNet | OK |
| 27 | Liabilities = (CurrentLiabilities + NoncurrentLiabilities) | BS04 | fac:Liabilities | OK |
| 28 | LiabilitiesAndEquity = (CurrentLiabilities + OtherNoncurrentLiabilitiesOfRegulatedEntity + CommitmentsAndContingencies + TemporaryEquity + RedeemableNoncontrollingInterest + Capitalization) | BS45 | fac:LiabilitiesAndEquity | OK |
| 29 | LiabilitiesAndEquity = (Liabilities + CommitmentsAndContingencies + TemporaryEquity + Equity) | BS05 | fac:LiabilitiesAndEquity | OK |
| 30 | NetCashFlow = (NetCashFlowContinuing + NetCashFlowDiscontinued + ExchangeGainsLosses) | CF07 | fac:NetCashFlow | OK |
| 31 | NetCashFlow = (NetCashFlowContinuing + NetCashFlowDiscontinued) | CF22 | fac:NetCashFlow | OK |
| 32 | NetCashFlow = (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses) | CF01 | fac:NetCashFlow | OK |
| 33 | NetCashFlow = (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) | CF21 | fac:NetCashFlow | OK |
| 34 | NetCashFlowContinuing = (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing) | CF02 | fac:NetCashFlowContinuing | OK |
| 35 | NetCashFlowDiscontinued = (NetCashFlowFromOperatingActivitiesDiscontinued + NetCashFlowFromInvestingActivitiesDiscontinued + NetCashFlowFromFinancingActivitiesDiscontinued) | CF03 | fac:NetCashFlowDiscontinued | OK |
| 36 | NetCashFlowFromFinancingActivities = (NetCashFlowFromFinancingActivitiesContinuing + NetCashFlowFromFinancingActivitiesDiscontinued) | CF06 | fac:NetCashFlowFromFinancingActivities | OK |
| 37 | NetCashFlowFromInvestingActivities = (NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromInvestingActivitiesDiscontinued) | CF05 | fac:NetCashFlowFromInvestingActivities | OK |
| 38 | NetCashFlowFromOperatingActivities = (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromOperatingActivitiesDiscontinued) | CF04 | fac:NetCashFlowFromOperatingActivities | OK |
| 39 | NetIncomeLoss = (IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax + IncomeLossFromEquityMethodInvestments) | IS26 | fac:NetIncomeLoss | OK |
| 40 | NetIncomeLoss = (IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax) | IS06 | fac:NetIncomeLoss | OK |
| 41 | NetIncomeLoss = (NetIncomeLossAttributableToParent + NetIncomeLossAttributableToNoncontrollingInterest) | IS07 | fac:NetIncomeLoss | OK |
| 42 | NetIncomeLossAvailableToCommonStockholdersBasic = (NetIncomeLossAttributableToParent - PreferredStockDividendsAndOtherAdjustments) | IS08 | fac:NetIncomeLossAvailableToCommonStockholdersBasic | OK |
| 43 | OperatingIncomeLoss = (GrossProfit - OperatingExpenses + OtherOperatingIncomeExpenses) | IS22 | fac:OperatingIncomeLoss | OK |
| 44 | OperatingIncomeLoss = (GrossProfit - OperatingExpenses) | IS02 | fac:OperatingIncomeLoss | OK |
| 45 | OperatingIncomeLoss = (Revenues - CostsAndExpenses + OtherOperatingIncomeExpenses) | IS52 | fac:OperatingIncomeLoss | OK |
| 46 | OperatingIncomeLoss = (Revenues - CostsAndExpenses) | IS42 | fac:OperatingIncomeLoss | OK |
| 47 | OperatingIncomeLoss = (Revenues - OperatingExpenses) | IS32 | fac:OperatingIncomeLoss | OK |
| 48 | RevenuesNetInterestExpense = (NoninterestIncome + InterestAndDividendIncomeOperating - InterestExpense) | IS91 | fac:RevenuesNetInterestExpense | OK |
Last updated: 11/17/2020 12:08:57 PM