List of Consistency Rules for Network: 203.1-Income Statement, Three Step (Revenues, Operating expenses, Nonoperating income/expenses)

3/6/2017 9:57:00 AM

Line	Rule Code	Rule	Description
1	IS54	$IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $OperatingExpenses + $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments)	IS2 (IS3)
2	IS05	$IncomeLossFromContinuingOperationsAfterTax = ($IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit)	IS5
3	IS06	$NetIncomeLoss = ($IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax + $ExtraordinaryItemsOfIncomeExpenseNetOfTax)	IS6