Consistency Rule: IS55

Rule code:
IS55

Consistency rule:
fac:IncomeLossFromContinuingOperationsBeforeTax = (fac:Revenues - fac:BenefitsCostsExpenses)

Tests concept:
essence:IncomeLossFromContinuingOperationsBeforeTax

Commentary:
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.

Rule variables:
essence:Revenues
essence:BenefitsCostsExpenses
essence:IncomeLossFromContinuingOperationsBeforeTax

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XBRL Formula:
fac-Rule-Consistency-Code-IS55-formula.xml

Status:

Key:
47