Consistency Rule: IS84

Rule code:
IS84

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

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:IncomeLossFromContinuingOperationsBeforeTax
essence:Revenues
essence:CostsAndExpenses

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XBRL Formula:
fac-Rule-Consistency-Code-IS84-formula.xml

Status:

Key:
26