7/12/2018 12:21:50 PM
| Line | Financial Statement Location | Rule Code | Rule (XBRL Formula XPath 2.0 Format) | Rule (Controlled Natural Language Format) | Commentary |
|---|---|---|---|---|---|
| 1 | Balance sheet | BS01 | $Equity = ($EquityAttributableToParent + $EquityAttributableToNoncontrollingInterest) | BS1 = Equity - (EquityAttributableToParent + EquityAttributableToNoncontrollingInterest) |
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| 2 | Balance sheet | BS02 | $Assets = $LiabilitiesAndEquity | BS2 = Assets - LiabilitiesAndEquity |
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| 3 | Balance sheet | BS03 | $Assets = ($CurrentAssets + $NoncurrentAssets) | BS3 = Assets - (CurrentAssets + NoncurrentAssets) |
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| 4 | Balance sheet | BS04 | $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities) | BS4 = Liabilities - (CurrentLiabilities + NoncurrentLiabilities) |
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| 5 | Balance sheet | BS05 | $LiabilitiesAndEquity = ($Liabilities + $Equity) | BS5 = LiabilitiesAndEquity - (Liabilities + Equity) |
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| 6 | Balance sheet | BS23 | $Assets = ($CurrentAssets + $FixedAssets + $OtherThanFixedNoncurrentAssets) | BS3 = Assets - (CurrentAssets + FixedAssets + OtherThanFixedNoncurrentAssets) |
Need another relationship like this for when investments are a line item. |
| 7 | Balance sheet | BS43 | $Assets = ($CurrentAssets + $PublicUtilitiesPropertyPlantAndEquipmentNet + $OtherNoncurrentAssetsOfRegulatedEntity) | BS3 = Assets - (CurrentAssets + PublicUtilitiesPropertyPlantAndEquipmentNet + OtherNoncurrentAssetsOfRegulatedEntity) |
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| 8 | Balance sheet | BS45 | $LiabilitiesAndEquity = ($CurrentLiabilities + $OtherNoncurrentLiabilitiesOfRegulatedEntity + $CommitmentsAndContingencies + $TemporaryEquity + $RedeemableNoncontrollingInterest + $Capitalization) | BS5 = LiabilitiesAndEquity - (CurrentLiabilities + OtherNoncurrentLiabilitiesOfRegulatedEntity + CommitmentsAndContingencies + TemporaryEquity + RedeemableNoncontrollingInterest + Capitalization) |
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| 9 | Cash flow statement | CF01 | $NetCashFlow = ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities + $ExchangeGainsLosses) | CF1 = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities + ExchangeGainsLosses) |
Includes exchange gains in computation. |
| 10 | Cash flow statement | CF02 | $NetCashFlowContinuing = ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) | CF2 = NetCashFlowContinuing - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromFinancingActivitiesContinuing) |
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| 11 | Cash flow statement | CF03 | $NetCashFlowDiscontinued = ($NetCashFlowFromOperatingActivitiesDiscontinued + $NetCashFlowFromInvestingActivitiesDiscontinued + $NetCashFlowFromFinancingActivitiesDiscontinued) | CF3 = NetCashFlowDiscontinued - (NetCashFlowFromOperatingActivitiesDiscontinued + NetCashFlowFromInvestingActivitiesDiscontinued + NetCashFlowFromFinancingActivitiesDiscontinued) |
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| 12 | Cash flow statement | CF04 | $NetCashFlowFromOperatingActivities = ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromOperatingActivitiesDiscontinued) | CF4 = NetCashFlowFromOperatingActivities - (NetCashFlowFromOperatingActivitiesContinuing + NetCashFlowFromOperatingActivitiesDiscontinued) |
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| 13 | Cash flow statement | CF05 | $NetCashFlowFromInvestingActivities = ($NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesDiscontinued) | CF5 = NetCashFlowFromInvestingActivities - (NetCashFlowFromInvestingActivitiesContinuing + NetCashFlowFromInvestingActivitiesDiscontinued) |
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| 14 | Cash flow statement | CF06 | $NetCashFlowFromFinancingActivities = ($NetCashFlowFromFinancingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesDiscontinued) | CF6 = NetCashFlowFromFinancingActivities - (NetCashFlowFromFinancingActivitiesContinuing + NetCashFlowFromFinancingActivitiesDiscontinued) |
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| 15 | Cash flow statement | CF07 | $NetCashFlow = ($NetCashFlowContinuing + $NetCashFlowDiscontinued + $ExchangeGainsLosses) | CF2 = NetCashFlow - (NetCashFlowContinuing + NetCashFlowDiscontinued + ExchangeGainsLosses) |
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| 16 | Cash flow statement | CF21 | $NetCashFlow = ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) | CF1 = NetCashFlow - (NetCashFlowFromOperatingActivities + NetCashFlowFromInvestingActivities + NetCashFlowFromFinancingActivities) |
Same as CF1, except exchange gains are not included because they are included in the roll forward of cash and cash equivalents. |
| 17 | Cash flow statement | CF22 | $NetCashFlow = ($NetCashFlowContinuing + $NetCashFlowDiscontinued) | CF2 = NetCashFlow - (NetCashFlowContinuing + NetCashFlowDiscontinued) |
Same as CF2, excludes exchange gains |
| 18 | Comprehensive income | IS09 | $ComprehensiveIncomeLoss = ($ComprehensiveIncomeLossAttributableToParent + $ComprehensiveIncomeLossAttributableToNoncontrollingInterest) | IS9 = ComprehensiveIncomeLoss - (ComprehensiveIncomeLossAttributableToParent + ComprehensiveIncomeLossAttributableToNoncontrollingInterest) |
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| 19 | Comprehensive income | IS10 | $ComprehensiveIncomeLoss = ($NetIncomeLoss + $OtherComprehensiveIncomeLoss) | IS10 = ComprehensiveIncomeLoss - (NetIncomeLoss + OtherComprehensiveIncomeLoss) |
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| 20 | Income statement | IS01 | $GrossProfit = ($Revenues - $CostOfRevenue) | IS1 = GrossProfit - (Revenues - CostOfRevenue) |
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| 21 | Income statement | IS02 | $OperatingIncomeLoss = ($GrossProfit - $OperatingExpenses) | IS2 = OperatingIncomeLoss - (GrossProfit - OperatingExpenses) |
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| 22 | Income statement | IS03 | $IncomeLossBeforeEquityMethodInvestments = ($OperatingIncomeLoss + $NonoperatingIncomeLoss) | IS3 = IncomeLossBeforeEquityMethodInvestments - (OperatingIncomeLoss + NonoperatingIncomeLoss) |
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| 23 | Income statement | IS04 | $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingIncomeLoss + $NonoperatingIncomeLoss) | IS4 = IncomeLossFromContinuingOperationsBeforeTax - (OperatingIncomeLoss + NonoperatingIncomeLoss) |
*****DELETE****** |
| 24 | Income statement | IS05 | $IncomeLossFromContinuingOperationsAfterTax = ($IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) | IS5 = IncomeLossFromContinuingOperationsAfterTax - (IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit) |
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| 25 | Income statement | IS06 | $NetIncomeLoss = ($IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax) | IS6 = NetIncomeLoss - (IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax) |
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| 26 | Income statement | IS07 | $NetIncomeLoss = ($NetIncomeLossAttributableToParent + $NetIncomeLossAttributableToNoncontrollingInterest) | IS7 = NetIncomeLoss - (NetIncomeLossAttributableToParent + NetIncomeLossAttributableToNoncontrollingInterest) |
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| 27 | Income statement | IS08 | $NetIncomeLossAvailableToCommonStockholdersBasic = ($NetIncomeLossAttributableToParent - $PreferredStockDividendsAndOtherAdjustments) | IS8 = NetIncomeLossAvailableToCommonStockholdersBasic - (NetIncomeLossAttributableToParent - PreferredStockDividendsAndOtherAdjustments) |
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| 28 | Income statement | IS22 | $OperatingIncomeLoss = ($GrossProfit - $OperatingExpenses + $OtherOperatingIncomeExpenses) | IS2 = OperatingIncomeLoss - (GrossProfit - OperatingExpenses + OtherOperatingIncomeExpenses) |
This is same as another IS2, except the entity DOES report OtherOperatingIncomeExpenses |
| 29 | Income statement | IS24 | $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingAndNonoperatingRevenues - $OperatingAndNonoperatingCostsAndExpenses) | IS4 = IncomeLossFromContinuingOperationsBeforeTax - (OperatingAndNonoperatingRevenues - OperatingAndNonoperatingCostsAndExpenses) |
IS6 - Operating and nonoperating revenue and expenses are combined. |
| 30 | Income statement | IS25 | $IncomeLossFromContinuingOperationsAfterTax = ($IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit + $IncomeLossFromEquityMethodInvestments) | IS5 = IncomeLossFromContinuingOperationsAfterTax - (IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit + IncomeLossFromEquityMethodInvestments) |
IEMIT - Income from equity method investments included with income tax expense (benefit) |
| 31 | Income statement | IS26 | $NetIncomeLoss = ($IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax + $ExtraordinaryItemsOfIncomeExpenseNetOfTax + $IncomeLossFromEquityMethodInvestments) | IS6 = NetIncomeLoss - (IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax + ExtraordinaryItemsOfIncomeExpenseNetOfTax + IncomeLossFromEquityMethodInvestments) |
IEMIA - Income from equity method investments included with special items, after tax. |
| 32 | Income statement | IS31 | $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingIncomeLoss + $NonoperatingIncomeLossPlusInterestAndDebtExpense) | IS4 = IncomeLossFromContinuingOperationsBeforeTax - (OperatingIncomeLoss + NonoperatingIncomeLossPlusInterestAndDebtExpense) |
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| 33 | Income statement | IS32 | $OperatingIncomeLoss = ($Revenues - $OperatingExpenses) | IS2 = OperatingIncomeLoss - (Revenues - OperatingExpenses) |
Special 1 |
| 34 | Income statement | IS33 | $IncomeLossBeforeEquityMethodInvestments = ($OperatingIncomeLoss + $NonoperatingIncomeLossPlusInterestAndDebtExpense) | IS3 = IncomeLossBeforeEquityMethodInvestments - (OperatingIncomeLoss + NonoperatingIncomeLossPlusInterestAndDebtExpense) |
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| 35 | Income statement | IS34 | $IncomeLossFromContinuingOperationsBeforeTax = ($GrossProfit - $OperatingExpenses + $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) | IS4 = IncomeLossFromContinuingOperationsBeforeTax - (GrossProfit - OperatingExpenses + NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) |
Three step income statement, uses gross profit. |
| 36 | Income statement | IS42 | $OperatingIncomeLoss = ($Revenues - $CostsAndExpenses) | IS2 = OperatingIncomeLoss - (Revenues - CostsAndExpenses) |
Special 2 |
| 37 | Income statement | IS44 | $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $CostsAndExpenses + $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) | IS4 = IncomeLossFromContinuingOperationsBeforeTax - (Revenues - CostsAndExpenses + NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) |
Three step income statement, SPECIAL 3, uses costs and expenses |
| 38 | Income statement | IS52 | $OperatingIncomeLoss = ($Revenues - $CostsAndExpenses + $OtherOperatingIncomeExpenses) | IS2 = OperatingIncomeLoss - (Revenues - CostsAndExpenses + OtherOperatingIncomeExpenses) |
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| 39 | Income statement | IS54 | $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $OperatingExpenses + $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) | IS4 = IncomeLossFromContinuingOperationsBeforeTax - (Revenues - OperatingExpenses + NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) |
Three step income statement, SPECIAL 3, uses operating expenses |
| 40 | Income statement | IS55 | $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $BenefitsCostsExpenses) | IS4 = IncomeLossFromContinuingOperationsBeforeTax - (Revenues - BenefitsCostsExpenses) |
Insurance-based revenues; us-gaap:BenefitsLossesAndExpenses is generally total expenses. Costs and expenses does NOT include nonoperating expenses and income. All other relations for insurance-based revenues on the income statement are the same. |
| 41 | Income statement | IS64 | $IncomeLossFromContinuingOperationsBeforeTax = ($GrossProfit - $OperatingAndNonoperatingCostsAndExpenses) | IS4 = IncomeLossFromContinuingOperationsBeforeTax - (GrossProfit - OperatingAndNonoperatingCostsAndExpenses) |
Economic entity reports gross profit; but then groups all other operating and nonoperating costs and expenses together. Note that operating income (loss) is not reported. IncomeStatement_MultiStep_NoOperatingIncome.txt |
| 42 | Income statement | IS71 | $InterestIncomeExpenseOperatingNet = ($InterestAndDividendIncomeOperating - $InterestExpenseOperating) | IS1 = InterestIncomeExpenseOperatingNet - (InterestAndDividendIncomeOperating - InterestExpenseOperating) |
Interest based revenues |
| 43 | Income statement | IS72 | $InterestIncomeExpenseAfterProvisionForLosses = ($InterestIncomeExpenseOperatingNet - $ProvisionForLoanLeaseAndOtherLosses) | IS2 = InterestIncomeExpenseAfterProvisionForLosses - (InterestIncomeExpenseOperatingNet - ProvisionForLoanLeaseAndOtherLosses) |
Interest based revenues |
| 44 | Income statement | IS74 | $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingIncomeLoss + $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) | IS4 = IncomeLossFromContinuingOperationsBeforeTax - (OperatingIncomeLoss + NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) |
Income statement starts with OperatingIncomeLoss |
| 45 | Income statement | IS75 | $IncomeLossFromContinuingOperationsBeforeTax = ($InterestIncomeExpenseAfterProvisionForLosses + $NoninterestIncome - $NoninterestExpense) | IS4 = IncomeLossFromContinuingOperationsBeforeTax - (InterestIncomeExpenseAfterProvisionForLosses + NoninterestIncome - NoninterestExpense) |
Interest based revenues |
| 46 | Income statement | IS84 | $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $CostsAndExpenses) | IS4 = IncomeLossFromContinuingOperationsBeforeTax - (Revenues - CostsAndExpenses) |
Insurance-based revenues; us-gaap:BenefitsLossesAndExpenses is generally total expenses. Costs and expenses does NOT include nonoperating expenses and income. All other relations for insurance-based revenues on the income statement are the same. |