Consistency Rule: IS64

Rule code:
IS64

Consistency rule:
fac:IncomeLossFromContinuingOperationsBeforeTax = (fac:GrossProfit - fac:OperatingAndNonoperatingCostsAndExpenses)

Tests concept:
essence:IncomeLossFromContinuingOperationsBeforeTax

Commentary:
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

Rule variables:
essence:IncomeLossFromContinuingOperationsBeforeTax
essence:GrossProfit
essence:OperatingAndNonoperatingCostsAndExpenses

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XBRL Formula:
fac-Rule-Consistency-Code-IS64-formula.xml

Status:

Key:
29