3/6/2017 9:56:49 AM
| Line | From Fundamental Accounting Concept | Type of Relation (Arcrole) | To US GAAP XBRL Taxonomy Concept | Try Order |
|---|---|---|---|---|
| 1 | fac:Assets | class-equivalentClass | us-gaap:Assets | 1 |
| 2 | fac:Assets | class-equivalentClass | us-gaap:AssetsCurrent | 2 |
| 3 | fac:CommitmentsAndContingencies | class-equivalentClass | us-gaap:CommitmentsAndContingencies | 1 |
| 4 | fac:CurrentAssets | class-equivalentClass | us-gaap:AssetsCurrent | 1 |
| 5 | fac:CurrentLiabilities | class-equivalentClass | us-gaap:LiabilitiesCurrent | 1 |
| 6 | fac:Equity | class-equivalentClass | us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest | 1 |
| 7 | fac:Equity | class-equivalentClass | us-gaap:PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest | 2 |
| 8 | fac:Equity | class-equivalentClass | us-gaap:LimitedLiabilityCompanyLlcMembersEquityIncludingPortionAttributableToNoncontrollingInterest | 3 |
| 9 | fac:EquityAttributableToNoncontrollingInterest | class-equivalentClass | us-gaap:MinorityInterest | 1 |
| 10 | fac:EquityAttributableToNoncontrollingInterest | class-equivalentClass | us-gaap:PartnersCapitalAttributableToNoncontrollingInterest | 2 |
| 11 | fac:EquityAttributableToNoncontrollingInterest | class-equivalentClass | us-gaap:MembersEquityAttributableToNoncontrollingInterest | 3 |
| 12 | fac:EquityAttributableToParent | class-equivalentClass | us-gaap:StockholdersEquity | 1 |
| 13 | fac:EquityAttributableToParent | class-equivalentClass | us-gaap:PartnersCapital | 2 |
| 14 | fac:EquityAttributableToParent | class-equivalentClass | us-gaap:MembersEquity | 3 |
| 15 | fac:FixedAssets | class-equivalentClass | us-gaap:PropertyPlantAndEquipmentNet | 1 |
| 16 | fac:FixedAssets | class-equivalentClass | us-gaap:PublicUtilitiesPropertyPlantAndEquipmentNet | 2 |
| 17 | fac:Liabilities | class-equivalentClass | us-gaap:Liabilities | 1 |
| 18 | fac:LiabilitiesAndEquity | class-equivalentClass | us-gaap:LiabilitiesAndStockholdersEquity | 1 |
| 19 | fac:LiabilitiesAndEquity | class-equivalentClass | us-gaap:LiabilitiesAndPartnersCapital | 2 |
| 20 | fac:NoncurrentAssets | class-equivalentClass | us-gaap:AssetsNoncurrent | 1 |
| 21 | fac:NoncurrentLiabilities | class-equivalentClass | us-gaap:LiabilitiesNoncurrent | 1 |
| 22 | fac:OtherThanFixedNoncurrentAssets | class-equivalentClass | us-gaap:AssetsNoncurrent | 1 |
| 23 | fac:OtherThanFixedNoncurrentAssets | class-equivalentClass | us-gaap:AssetsNoncurrentOtherThanNoncurrentInvestmentsAndPropertyPlantAndEquipment | 2 |
| 24 | fac:RedeemableNoncontrollingInterest | class-equivalentClass | us-gaap:RedeemableNoncontrollingInterestEquityCarryingAmount | 1 |
| 25 | fac:RedeemableNoncontrollingInterest | class-equivalentClass | us-gaap:RedeemableNoncontrollingInterestEquityFairValue | 2 |
| 26 | fac:RedeemableNoncontrollingInterest | class-equivalentClass | us-gaap:RedeemableNoncontrollingInterestEquityOtherFairValue | 3 |
| 27 | fac:RedeemableNoncontrollingInterestCommon | class-equivalentClass | us-gaap:RedeemableNoncontrollingInterestEquityCommonCarryingAmount | 1 |
| 28 | fac:RedeemableNoncontrollingInterestOther | class-equivalentClass | us-gaap:RedeemableNoncontrollingInterestEquityOtherCarryingAmount | 1 |
| 29 | fac:RedeemableNoncontrollingInterestPreferred | class-equivalentClass | us-gaap:RedeemableNoncontrollingInterestEquityPreferredCarryingAmount | 1 |
| 30 | fac:TemporaryEquity | class-equivalentClass | us-gaap:TemporaryEquityCarryingAmountIncludingPortionAttributableToNoncontrollingInterests | 1 |
| 31 | fac:TemporaryEquity | class-equivalentClass | us-gaap:RedeemablePreferredStockCarryingAmount | 3 |
| 32 | fac:TemporaryEquity | class-equivalentClass | us-gaap:TemporaryEquityValueExcludingAdditionalPaidInCapital | 5 |
| 33 | fac:TemporaryEquityAttributableToParent | class-equivalentClass | us-gaap:TemporaryEquityCarryingAmountAttributableToParent | 1 |
| Line | Rule Code | Rule | Description |
|---|---|---|---|
| 1 | BS-Impute-91 | if ($RedeemableNoncontrollingInterest = 0) then ($RedeemableNoncontrollingInterest = $RedeemableNoncontrollingInterestCommon + $RedeemableNoncontrollingInterestPreferred + $RedeemableNoncontrollingInterestOther) else ($RedeemableNoncontrollingInterest = $RedeemableNoncontrollingInterest) | |
| 2 | BS-Impute-92 | if ($TemporaryEquity = 0) then ($TemporaryEquity = $TemporaryEquityAttributableToParent + $RedeemableNoncontrollingInterest) else ($TemporaryEquity = $TemporaryEquity) | |
| 3 | BS-Impute-01 | if (($Assets = 0) and ($NoncurrentAssets = 0) and not($Assets = $LiabilitiesAndEquity) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) | |
| 4 | BS-Impute-02 | if (($Assets = 0) and not($LiabilitiesAndEquity = 0) and ($CurrentAssets = $LiabilitiesAndEquity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) | |
| 5 | BS-Impute-03 | if (($Assets = 0) and ($NoncurrentAssets = 0) and not($LiabilitiesAndEquity = 0) and ($LiabilitiesAndEquity = $Liabilities + $Equity)) then ($Assets = $CurrentAssets) else ($Assets = $Assets) | |
| 6 | BS-Impute-04 | if ($NoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0)) then ($NoncurrentAssets = $Assets - $CurrentAssets) else ($NoncurrentAssets = $NoncurrentAssets) | |
| 7 | BS-Impute-05 | if ($LiabilitiesAndEquity = 0 and not($Assets = 0)) then ($LiabilitiesAndEquity = $Assets) else ($LiabilitiesAndEquity = $LiabilitiesAndEquity) | |
| 8 | BS-Impute-06 | if ($Equity = 0 and not($EquityAttributableToNoncontrollingInterest = 0) and not($EquityAttributableToParent = 0)) then ($Equity = $EquityAttributableToParent + $EquityAttributableToNoncontrollingInterest) else ($Equity = $Equity) | |
| 9 | BS-Impute-07 | if ($Equity = 0 and $EquityAttributableToNoncontrollingInterest = 0 and not($EquityAttributableToParent = 0)) then ($Equity = $EquityAttributableToParent + $EquityAttributableToNoncontrollingInterest) else ($Equity = $Equity) | |
| 10 | BS-Impute-08 | if ($Equity = 0) then ($Equity = $EquityAttributableToParent + $EquityAttributableToNoncontrollingInterest) else ($Equity =$Equity) | |
| 11 | BS-Impute-09 | if ($EquityAttributableToParent = 0 and not($Equity = 0) and not($EquityAttributableToNoncontrollingInterest = 0)) then ($EquityAttributableToParent = $Equity - $EquityAttributableToNoncontrollingInterest) else ($EquityAttributableToParent = $EquityAttributableToParent) | |
| 12 | BS-Impute-10 | if ($EquityAttributableToParent = 0 and not($Equity = 0) and $EquityAttributableToNoncontrollingInterest = 0) then ($EquityAttributableToParent = $Equity) else ($EquityAttributableToParent = $EquityAttributableToParent) | |
| 13 | BS-Impute-56 | if ($NoncurrentLiabilities = 0 and not($CurrentLiabilities = 0) and not($Liabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities) | |
| 14 | BS-Impute-14 | if ($Liabilities = 0 and not($CurrentLiabilities = 0) and not($NoncurrentLiabilities = 0)) then ($Liabilities = $CurrentLiabilities + $NoncurrentLiabilities) else ($Liabilities = $Liabilities) | |
| 15 | BS-Impute-11 | if ($Liabilities = 0 and (($CurrentLiabilities =0) or ($NoncurrentLiabilities = 0)) and not($Equity = 0) and not($LiabilitiesAndEquity = 0) and not($TemporaryEquity = 0) ) then ($Liabilities = $LiabilitiesAndEquity - ($CommitmentsAndContingencies + $TemporaryEquity + $Equity)) else ($Liabilities = $Liabilities) | Remove? |
| 16 | BS-Impute-56 | if ($NoncurrentLiabilities = 0 and not($CurrentLiabilities = 0) and not($Liabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities) | |
| 17 | BS-Impute-12 | if ($NoncurrentLiabilities = 0 and not($Liabilities = 0) and not($CurrentLiabilities = 0)) then ($NoncurrentLiabilities = $Liabilities - $CurrentLiabilities) else ($NoncurrentLiabilities = $NoncurrentLiabilities) | Remove |
| 18 | BS-Impute-13 | if ($Liabilities = 0 and not($CurrentLiabilities = 0) and $NoncurrentLiabilities = 0 and not($Equity = 0) and not($LiabilitiesAndEquity = 0) and not($TemporaryEquity = 0)) then ($Liabilities = $CurrentLiabilities) else ($Liabilities = $Liabilities) | |
| 19 | BS-Impute-15 | if (not($EquityAttributableToParent = 0) and not($Equity = 0) and not($EquityAttributableToNoncontrollingInterest = 0) and $EquityAttributableToParent = $Equity) then ($EquityAttributableToParent = $Equity - $EquityAttributableToNoncontrollingInterest) else ($EquityAttributableToParent = $EquityAttributableToParent) | |
| 20 | BS-Impute-16 | if ($CurrentLiabilities = 0 and $NoncurrentLiabilities = 0 and not($Liabilities = 0)) then ($CurrentLiabilities = $Liabilities) else ($CurrentLiabilities = $CurrentLiabilities) | |
| 21 | BS-Impute-17 | if ($EquityAttributableToNoncontrollingInterest = 0 and not($Equity = 0) and not($EquityAttributableToParent = 0)) then ($EquityAttributableToNoncontrollingInterest = $Equity - $EquityAttributableToParent) else ($EquityAttributableToNoncontrollingInterest = $EquityAttributableToNoncontrollingInterest) | |
| 22 | BS-Impute-18 | if ($CurrentAssets = 0 and not($Assets = 0) and not($LiabilitiesAndEquity = 0) and $LiabilitiesAndEquity = $Assets) then ($CurrentAssets = $Assets) else ($CurrentAssets = $CurrentAssets) | |
| 23 | BS-Impute-94 | if ($OtherThanFixedNoncurrentAssets = 0 and not($Assets = 0) and not($CurrentAssets = 0) and not($FixedAssets = 0)) then ($OtherThanFixedNoncurrentAssets = $Assets - $CurrentAssets - $FixedAssets) else ($OtherThanFixedNoncurrentAssets = $OtherThanFixedNoncurrentAssets) |
| Line | Rule Code | Rule | Description |
|---|---|---|---|
| 1 | BS01 | $Equity = ($EquityAttributableToParent + $EquityAttributableToNoncontrollingInterest) | BS1 |
| 2 | BS02 | $Assets = $LiabilitiesAndEquity | BS2 |
| 3 | BS23 | $Assets = ($CurrentAssets + $FixedAssets + $OtherThanFixedNoncurrentAssets) | BS3 (Unique) |
| 4 | BS04 | $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities) | BS4 |
| 5 | BS05 | $LiabilitiesAndEquity = ($Liabilities + $CommitmentsAndContingencies + $TemporaryEquity + $Equity) | BS5 |