Fundamental Accounting Concepts

Entity Registrant Name SPRINT CORP
CIK 0000101830
Accession number 0000101830-14-000012
Link to XBRL instance http://www.sec.gov/Archives/edgar/data/101830/000010183014000012/s-20131231.xml
Fiscal year end --12-31
Fiscal year focus 2013
Fiscal period focus Q4
Current balance sheet date 2013-12-31
Current year-to-date income statement start date 2013-01-01
Report frame code COMID-BSC-CF1-ISS-IEMIX-OILY

Commentary

BALANCE SHEET


BS1: Equity = Equity Attributable to Parent + Equity Attributable to Noncontrolling Interest

Description Fact value US GAAP XBRL Concept
Equity Attributable to Parent 0
Equity Attributable to Noncontrolling Interest 0
Equity 0
CHECK 0

*


BS2: Assets = Liabilities and Equity

Description Fact value US GAAP XBRL Concept
Assets 0
Liabilities and Equity 0
CHECK 0

*

BS3: Assets = Current Assets + Noncurrent Assets (Not applicable, filer has unclassified balance eheet)

BS4: Liabilities = Current Liabilities + Noncurrent Liabilities (Not applicable, filer has unclassified balance sheet)


BS5: Liabilities and Equity = Liabilities + Commitments and Contingencies + Temporary Equity + Redeemable Noncontrolling Interest + Equity

Description Fact value US GAAP XBRL Concept
Liabilities 0
Commitments and Contingencies 0
Temporary Equity 0
Redeemable Noncontrolling Interest 0
Equity 0
Liabilities and Equity 0
CHECK 0

*

INCOME STATEMENT

IS1: Gross Profit = Revenues - Cost Of Revenue (Income statement is single-step, rule IS1 is not applicable)

IS2: Operating Income (Loss) = Gross Profit - Operating Expenses + Other Operating Income (Expenses) (Multi-step approach) (Income statement is single-step, rule IS1 is not applicable)


IS3: Income (Loss) from Continuing Operations Before Equity Method Investments = Operating Income (Loss) + Nonoperating Income (Loss) - Interest And Debt Expense

Description Fact value US GAAP XBRL Concept
Operating Income (Loss) (CREDIT) 0
Nonoperating Income (Expense) (CREDIT) 0
Interest and Debt Expense (DEBIT) 0
Income (Loss) from Continuing Operations Before Equity Method Investments (CREDIT) 0
CHECK 0

*

Reporting entity might not report Operating Income (Loss)

Reporting entity might not report total for Nonoperating Income (Expense)

Reporting entity might not report total for Interest and Debt Expense


IS4: Income (Loss) from Continuing Operations Before Tax = Income (Loss) from Continuing Operations Before Equity Method Investments + Income (Loss) from Equity Method Investments

Description Fact value US GAAP XBRL Concept
Income (Loss) from Continuing Operations Before Equity Method Investments (CREDIT) 0
Income (Loss) from Equity Method Investments (CREDIT) 0
Income (Loss) from Continuing Operations after Tax (CREDIT) 0
CHECK 0

*

Reporting entity might not report Income (Loss) from Equity Method Investments in this location on the income statement


IS5: Income (Loss) from Continuing Operations after Tax = Income (Loss) from Continuing Operations Before Tax - Income Tax Expense (Benefit)

Description Fact value US GAAP XBRL Concept
Income (Loss) from Continuing Operations Before Tax (CREDIT) 0
Income Tax Expense (Benefit) (DEBIT) 0
Income (Loss) from Continuing Operations after Tax (CREDIT) 0
CHECK 0

*


IS6: Net Income (Loss) = Income (Loss) from Continuing Operations After Tax + Income (Loss) from Discontinued Operations, Net of Tax + Extraordinary Items, Gain (Loss)

Description Fact value US GAAP XBRL Concept
Income (Loss) from Continuing Operations After Tax (CREDIT) 0
Income (Loss) from Discontinued Operations, Net of Tax (CREDIT) 0
Extraordinary Items, Gain (Loss) (CREDIT) 0
Net Income (Loss) (CREDIT) 0
CHECK 0

*


IS7: Net Income (Loss) = Net Income (Loss) Attributable to Parent + Net Income (Loss) Attributable to Noncontrolling Interest

Description Fact value US GAAP XBRL Concept
Net Income (Loss) Attributable to Parent (CREDIT) 0
Net Income (Loss) Attributable to Noncontrolling Interest (CREDIT) 0
Net Income (Loss) (CREDIT) 0
CHECK 0

*


IS8: Net Income (Loss) Available to Common Stockholders, Basic = Net Income (Loss) Attributable to Parent - Preferred Stock Dividends and Other Adjustments

Description Fact value US GAAP XBRL Concept
Net Income (Loss) Attributable to Parent (CREDIT) 0
Preferred Stock Dividends and Other Adjustments (CREDIT) 0
Net Income (Loss) Available to Common Stockholders, Basic (CREDIT) 0
CHECK 0

*

STATEMENT OF COMPREHENSIVE INCOME


IS9: Comprehensive Income (Loss) = Comprehensive Income (Loss) Attributable to Parent + Comprehensive Income (Loss) Attributable to Noncontrolling Interest

Description Fact value US GAAP XBRL Concept
Comprehensive Income (Loss) Attributable to Parent 0
Comprehensive Income (Loss) Attributable to Noncontrolling Interest 0
Comprehensive Income (Loss) 0
CHECK 0

*


IS10: Comprehensive Income (Loss) = Net Income (Loss) + Other Comprehensive Income (Loss)

Description Fact value US GAAP XBRL Concept
Net Income (Loss) 0
Other Comprehensive Income (Loss) 0
Comprehensive Income (Loss) 0
CHECK 0

*

Note that this rule has an issue. Filers could use Net income (loss), or Net income (loss) attributable to parent as the starting point.

CASH FLOW STATEMENT


CF1: Net Cash Flow = Net Cash Flows, Operating + Net Cash Flows, Investing + Net Cash Flows, Financing + Exchange Gains (Losses)

Description Fact value US GAAP XBRL Concept
Net Cash Flows, Operating 0
Net Cash Flows, Investing 0
Net Cash Flows, Financing 0
Exchange Gains (Losses) 0
Net Cash Flow 0
CHECK 0

*


CF2: Net Cash Flows, Continuing = Net Cash Flows, Operating, Continuing + Net Cash Flows, Investing, Continuing + Net Cash Flows, Financing, Continuing

Description Fact value US GAAP XBRL Concept
Net Cash Flows, Operating, Continuing 0
Net Cash Flows, Investing, Continuing 0
Net Cash Flows, Financing, Continuing 0
Net Cash Flows, Continuing 0
CHECK 0

*


CF3: Net Cash Flows, Discontinued = Net Cash Flows, Operating, Discontinued + Net Cash Flows, Investing, Discontinued + Net Cash Flows, Financing, Discontinued

Description Fact value US GAAP XBRL Concept
Net Cash Flow, Operating Activities, Discontinued 0
Net Cash Flow, Investing Activities, Discontinued 0
Net Cash Flow, Financing Activities, Discontinued 0
Net Cash Flow, Discontinued 0
CHECK 0

*


CF4: Net Cash Flow, Operating = Net Cash Flows, Operating, Continuing + Net Cash Flows, Operating, Discontinued

Description Fact value US GAAP XBRL Concept
Net Cash Flow, Operating, Continuing 0
Net Cash Flow, Operating, Discontinued 0
Net Cash Flow, Operating 0
CHECK 0

*


CF5: Net Cash Flow, Investing = Net Cash Flows, Investing, Continuing + Net Cash Flows, Investing, Discontinued

Description Fact value US GAAP XBRL Concept
Net Cash Flow, Investing, Continuing 0
Net Cash Flow, Investing, Discontinued 0
Net Cash Flow, Investing 0
CHECK 0

*


CF6: Net Cash Flow, Financing = Net Cash Flows, Financing, Continuing + Net Cash Flows, Financing, Discontinued

Description Fact value US GAAP XBRL Concept
Net Cash Flow, Financing, Continuing 0
Net Cash Flow, Financing, Discontinued 0
Net Cash Flow, Financing 0
CHECK 0

*


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