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| Entity Registrant Name | ABBOTT LABORATORIES |
| CIK | 0000001800 |
| Accession number | 0001047469-14-001176 |
| Link to XBRL instance | http://www.sec.gov/Archives/edgar/data/1800/000104746914001176/abt-20131231.xml |
| Fiscal year end | --12-31 |
| Fiscal year focus | 2013 |
| Fiscal period focus | FY |
| 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 | 25,171,000,000 | us-gaap:StockholdersEquity |
| Equity Attributable to Noncontrolling Interest | 96,000,000 | us-gaap:MinorityInterest |
| Equity | 25,267,000,000 | us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest |
| CHECK | 0 |
BS2: Assets = Liabilities and Equity
| Description | Fact value | US GAAP XBRL Concept |
|---|---|---|
| Assets | 42,953,000,000 | us-gaap:Assets |
| Liabilities and Equity | 42,953,000,000 | us-gaap:LiabilitiesAndStockholdersEquity |
| CHECK | 0 |
BS3: Assets = Current Assets + Noncurrent Assets (classified balance sheet)
| Description | Fact value | US GAAP XBRL Concept |
|---|---|---|
| Current assets | 19,247,000,000 | us-gaap:AssetsCurrent |
| Noncurrent assets | 23,705,000,000 | us-gaap:AssetsNoncurrent |
| Assets | 42,953,000,000 | us-gaap:Assets |
| CHECK | 1,000,000 |
BS4: Liabilities = Current Liabilities + Noncurrent Liabilities (classified balance sheet)
| Description | Fact value | US GAAP XBRL Concept |
|---|---|---|
| Current Liabilities | 9,507,000,000 | us-gaap:LiabilitiesCurrent |
| Noncurrent Liabilities | 8,179,000,000 | |
| Liabilities | 17,686,000,000 | |
| CHECK | 0 |
BS5: Liabilities and Equity = Liabilities + Commitments and Contingencies + Temporary Equity + Redeemable Noncontrolling Interest + Equity
| Description | Fact value | US GAAP XBRL Concept |
|---|---|---|
| Liabilities | 17,686,000,000 | |
| Commitments and Contingencies | 0 | us-gaap:CommitmentsAndContingencies |
| Temporary Equity | 0 | |
| Redeemable Noncontrolling Interest | 0 | |
| Equity | 25,267,000,000 | us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest |
| Liabilities and Equity | 42,953,000,000 | us-gaap:LiabilitiesAndStockholdersEquity |
| CHECK | 0 |
INCOME STATEMENT
IS1: Gross Profit = Revenues - Cost Of Revenue (Multi-step approach)
| Description | Fact value | US GAAP XBRL Concept |
|---|---|---|
| Revenues (CREDIT) | 21,848,000,000 | us-gaap:SalesRevenueNet |
| Cost Of Revenue (DEBIT) | -10,040,000,000 | us-gaap:CostOfGoodsSold |
| Gross Profit (CREDIT) | 11,808,000,000 | |
| CHECK | 0 |
IS2: Operating Income (Loss) = Gross Profit - Operating Expenses + Other Operating Income (Expenses) (Multi-step approach)
| Description | Fact value | US GAAP XBRL Concept |
|---|---|---|
| Gross Profit (CREDIT) | 11,808,000,000 | |
| Operating Expenses (DEBIT) | -9,179,000,000 | |
| Other Operating Income (Expenses) (CREDIT) | 0 | |
| Operating Income (Loss) (CREDIT) | 2,629,000,000 | us-gaap:OperatingIncomeLoss |
| CHECK | 0 |
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) | 2,629,000,000 | us-gaap:OperatingIncomeLoss |
| Nonoperating Income (Expense) (CREDIT) | 0 | |
| Interest and Debt Expense (DEBIT) | 0 | |
| Income (Loss) from Continuing Operations Before Equity Method Investments (CREDIT) | 2,521,000,000 | |
| 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) | 2,521,000,000 | |
| Income (Loss) from Equity Method Investments (CREDIT) | 0 | |
| Income (Loss) from Continuing Operations after Tax (CREDIT) | 2,521,000,000 | us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest |
| 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) | 2,521,000,000 | us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest |
| Income Tax Expense (Benefit) (DEBIT) | -138,000,000 | us-gaap:IncomeTaxExpenseBenefit |
| Income (Loss) from Continuing Operations after Tax (CREDIT) | 2,383,000,000 | us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest |
| 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) | 2,383,000,000 | us-gaap:IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest |
| Income (Loss) from Discontinued Operations, Net of Tax (CREDIT) | 193,000,000 | us-gaap:IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity |
| Extraordinary Items, Gain (Loss) (CREDIT) | 0 | |
| Net Income (Loss) (CREDIT) | 2,576,000,000 | us-gaap:NetIncomeLoss |
| 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) | 2,576,000,000 | us-gaap:NetIncomeLoss |
| Net Income (Loss) Attributable to Noncontrolling Interest (CREDIT) | 0 | |
| Net Income (Loss) (CREDIT) | 2,576,000,000 | us-gaap:NetIncomeLoss |
| 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) | 2,576,000,000 | us-gaap:NetIncomeLoss |
| Preferred Stock Dividends and Other Adjustments (CREDIT) | 18,000,000 | |
| Net Income (Loss) Available to Common Stockholders, Basic (CREDIT) | 2,558,000,000 | us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic |
| 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 | 3,148,000,000 | |
| Comprehensive Income (Loss) Attributable to Noncontrolling Interest | 0 | |
| Comprehensive Income (Loss) | 3,148,000,000 | us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest |
| CHECK | 0 |
IS10: Comprehensive Income (Loss) = Net Income (Loss) + Other Comprehensive Income (Loss)
| Description | Fact value | US GAAP XBRL Concept |
|---|---|---|
| Net Income (Loss) | 2,576,000,000 | us-gaap:NetIncomeLoss |
| Other Comprehensive Income (Loss) | 572,000,000 | us-gaap:OtherComprehensiveIncomeLossNetOfTax |
| Comprehensive Income (Loss) | 3,148,000,000 | us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest |
| 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 | 3,324,000,000 | us-gaap:NetCashProvidedByUsedInOperatingActivities |
| Net Cash Flows, Investing | -3,929,000,000 | us-gaap:NetCashProvidedByUsedInInvestingActivities |
| Net Cash Flows, Financing | -6,696,000,000 | us-gaap:NetCashProvidedByUsedInFinancingActivities |
| Exchange Gains (Losses) | -26,000,000 | us-gaap:EffectOfExchangeRateOnCashAndCashEquivalents |
| Net Cash Flow | -7,327,000,000 | us-gaap:CashAndCashEquivalentsPeriodIncreaseDecrease |
| 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 | 3,324,000,000 | |
| Net Cash Flows, Investing, Continuing | -3,929,000,000 | |
| Net Cash Flows, Financing, Continuing | -6,696,000,000 | |
| Net Cash Flows, Continuing | -7,301,000,000 | |
| 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 | 3,324,000,000 | |
| Net Cash Flow, Operating, Discontinued | 0 | |
| Net Cash Flow, Operating | 3,324,000,000 | us-gaap:NetCashProvidedByUsedInOperatingActivities |
| 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 | -3,929,000,000 | |
| Net Cash Flow, Investing, Discontinued | 0 | |
| Net Cash Flow, Investing | -3,929,000,000 | us-gaap:NetCashProvidedByUsedInInvestingActivities |
| 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 | -6,696,000,000 | |
| Net Cash Flow, Financing, Discontinued | 0 | |
| Net Cash Flow, Financing | -6,696,000,000 | us-gaap:NetCashProvidedByUsedInFinancingActivities |
| CHECK | 0 |
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