Rules - Derivation
| # | Rule Code | Status | Precondition | Derive | Derivation Rule | Commentary | Sequence |
|---|---|---|---|---|---|---|---|
| 1 | BS-Impute-01 |  |
exists(fac:LiabilitiesAndEquity) and exists(fac:CurrentAssets) and (fac:Assets eq null) and (fac:NoncurrentAssets eq null) | fac:Assets | fac:CurrentAssets | 1 | |
| 2 | BS-Impute-02 | |
exists(fac:LiabilitiesAndEquity) and exists(fac:CurrentAssets) and (fac:Assets eq null) | fac:Assets | fac:CurrentAssets | 2 | |
| 3 | BS-Impute-03 | |
(fac:Assets eq null) and (fac:NoncurrentAssets eq null) and exists(fac:Liabilities) and exists(fac:Equity) and exists(fac:LiabilitiesAndEquity) and (fac:LiabilitiesAndEquity = fac:Liabilities + fac:Equity) | fac:Assets | fac:CurrentAssets | This is incorrect. The concept fac:CurrentAssets needs to exist within the precondition. Needs to be added. | 3 |
| 4 | BS-Impute-04 | |
(fac:NoncurrentAssets eq null) and exists(fac:CurrentAssets) and exists(fac:Assets) | fac:NoncurrentAssets | fac:Assets - fac:CurrentAssets | 4 | |
| 5 | BS-Impute-05 | |
(fac:LiabilitiesAndEquity eq null) and exists(fac:Assets) | fac:LiabilitiesAndEquity | fac:Assets | 5 | |
| 6 | BS-Impute-06 | |
(fac:Equity eq null) and exists(fac:EquityAttributableToNoncontrollingInterest) and exists(fac:EquityAttributableToParent) | fac:Equity | fac:EquityAttributableToParent + fac:EquityAttributableToNoncontrollingInterest | 6 | |
| 7 | BS-Impute-07 | |
(fac:Equity eq null) and (fac:EquityAttributableToNoncontrollingInterest eq null) and exists(fac:EquityAttributableToParent) | fac:Equity | fac:EquityAttributableToParent | 7 | |
| 8 | BS-Impute-08 | |
(fac:Equity eq null) and exists(fac:EquityAttributableToParent) and exists(fac:EquityAttributableToNoncontrollingInterest) | fac:Equity | fac:Equity = fac:EquityAttributableToParent + fac:EquityAttributableToNoncontrollingInterest | This seems like it is useless | 8 |
| 9 | BS-Impute-09 | |
(fac:EquityAttributableToParent eq null) and exists(fac:Equity) and exists(fac:EquityAttributableToNoncontrollingInterest) | fac:EquityAttributableToParent | fac:EquityAttributableToParent = fac:Equity - fac:EquityAttributableToNoncontrollingInterest | 9 | |
| 10 | BS-Impute-10 | |
(fac:EquityAttributableToParent eq null) and exists(fac:Equity) and exists(fac:EquityAttributableToNoncontrollingInterest) | fac:EquityAttributableToParent | fac:EquityAttributableToParent = fac:Equity | 10 | |
| 11 | BS-Impute-11 | |
(fac:Liabilities eq null) and exists(fac:LiabilitiesAndEquity) and exists(fac:Equity) and exists(fac:CommitmentsAndContingencies) and exists(fac:TemporaryEquity) | fac:Liabilities | fac:LiabilitiesAndEquity - fac:Equity | If Liabilities is not reported but Equity is reported and LiabilitiesAndEquity is reported; THEN compute Liabilities as being LiabilitiesAndEquity less Equity. | 11 |
| 12 | BS-Impute-12 | |
(fac:NoncurrentLiabilities eq null) and exists(fac:Liabilities) and exists(fac:CurrentLiabilities) | fac:NoncurrentLiabilities | fac:Liabilities - fac:CurrentLiabilities | If NoncurrentLiabilities is not reported but Liabilities is reported and CurrentLiabilities is reported; THEN compute NoncurrentLiabilities as Liabilities less CurrentLiabilities. | 12 |
| 13 | BS-Impute-13 | |
(fac:Liabilities eq null) and (fac:NoncurrentLiabilities eq null) and exists(fac:CurrentLiabilities) | fac:Liabilities | fac:CurrentLiabilities | if ($Liabilities = 0 and not($CurrentLiabilities = 0) and $NoncurrentLiabilities = 0) then ($Liabilities = $CurrentLiabilities) else ($Liabilities = $Liabilities) <<= old rule | 13 |
| 14 | BS-Impute-14 | |
(fac:Liabilities eq null) and exists(fac:CurrentLiabilities) and exists(fac:NoncurrentLiabilities) | fac:Liabilities | fac:CurrentLiabilities + fac:NoncurrentLiabilities | 14 | |
| 15 | BS-Impute-15 | |
(fac:EquityAttributableToParent eq null) and exists(fac:Equity) and exists(fac:EquityAttributableToNoncontrollingInterest) | fac:EquityAttributableToParent | fac:Equity - fac:EquityAttributableToNoncontrollingInterest | This rule seems wrong because it changes the value of equity attributable to parent. | 15 |
| 16 | BS-Impute-16 | |
(fac:CurrentLiabilities eq null) and (fac:NoncurrentLiabilities eq null) and exists(fac:Liabilities) | fac:CurrentLiabilities | fac:Liabilities | 16 | |
| 17 | BS-Impute-17 | |
(fac:EquityAttributableToNoncontrollingInterest eq null) and exists(fac:Equity) and exists(fac:EquityAttributableToParent) | fac:EquityAttributableToNoncontrollingInterest | fac:Equity - fac:EquityAttributableToParent | 17 | |
| 18 | BS-Impute-18 | |
(fac:CurrentAssets eq null) and exists(fac:Assets) and exists(fac:LiabilitiesAndEquity) and (fac:LiabilitiesAndEquity = fac:Assets) | fac:CurrentAssets | fac:Assets | 18 | |
| 19 | BS-Impute-56 | |
(fac:NoncurrentLiabilities eq null) and exists(fac:CurrentLiabilities) and exists(fac:Liabilities) | fac:NoncurrentLiabilities | fac:Liabilities - fac:CurrentLiabilities | 11 | |
| 20 | BS-Impute-91 | |
(fac:RedeemableNoncontrollingInterest eq null) and exists(fac:RedeemableNoncontrollingInterestCommon) and exists(fac:RedeemableNoncontrollingInterestPreferred) | fac:RedeemableNoncontrollingInterest | fac:RedeemableNoncontrollingInterestCommon + fac:RedeemableNoncontrollingInterestPreferred + fac:RedeemableNoncontrollingInterestOther | 1 | |
| 21 | BS-Impute-92 | |
(fac:TemporaryEquity eq null) and exists(fac:TemporaryEquityAttributableToParent) and exists(fac:RedeemableNoncontrollingInterest) | fac:TemporaryEquity | fac:TemporaryEquityAttributableToParent + fac:RedeemableNoncontrollingInterest | 2 | |
| 22 | BS-Impute-94 | |
(fac:OtherThanFixedNoncurrentAssets eq null) and exists(fac:Assets) and exists(fac:CurrentAssets) and exists(fac:FixedAssets) | fac:OtherThanFixedNoncurrentAssets | fac:Assets - fac:CurrentAssets - fac:FixedAssets | Unique to where fixed assets are reported. These all seem like errors in the use of the concept us-gaap:AssetsNoncurrent, need a new concept. | |
| 23 | CF-Impute-01 | |
(fac:NetCashFlowFromOperatingActivitiesDiscontinued eq null) and (fac:NetCashFlowFromInvestingActivitiesDiscontinued eq null) and (fac:NetCashFlowFromFinancingActivitiesDiscontinued eq null) and exists(fac:NetCashFlowDiscontinued) | fac:NetCashFlowFromOperatingActivitiesDiscontinued | fac:NetCashFlowDiscontinued | If net cash flow from discontinued operations is reported but the activity (operating, investing, financing) is not made explicit; then operating is implied. | 1 |
| 24 | CF-Impute-02 | |
(fac:NetCashFlowFromOperatingActivitiesContinuing eq null) and exists(fac:NetCashFlowFromOperatingActivities) and exists(fac:NetCashFlowFromOperatingActivitiesDiscontinued) | fac:NetCashFlowFromOperatingActivitiesContinuing | fac:NetCashFlowFromOperatingActivities - fac:NetCashFlowFromOperatingActivitiesDiscontinued | 2 | |
| 25 | CF-Impute-03 | |
(fac:NetCashFlowFromInvestingActivitiesContinuing eq null) and exists(fac:NetCashFlowFromInvestingActivities) and exists(fac:NetCashFlowFromInvestingActivitiesDiscontinued) | fac:NetCashFlowFromOperatingActivitiesContinuing | fac:NetCashFlowFromInvestingActivities - fac:NetCashFlowFromInvestingActivitiesDiscontinued | 3 | |
| 26 | CF-Impute-04 | |
(fac:NetCashFlowFromFinancingActivitiesContinuing eq null) and exists(fac:NetCashFlowFromFinancingActivities) and exists(fac:NetCashFlowFromFinancingActivitiesDiscontinued) | fac:NetCashFlowFromOperatingActivitiesContinuing | fac:NetCashFlowFromFinancingActivities - fac:NetCashFlowFromFinancingActivitiesDiscontinued | 4 | |
| 27 | CF-Impute-05 | |
(fac:NetCashFlowFromOperatingActivities eq null) and exists(fac:NetCashFlowFromOperatingActivitiesContinuing) and exists(fac:NetCashFlowFromOperatingActivitiesDiscontinued) | fac:NetCashFlowFromOperatingActivities | fac:NetCashFlowFromOperatingActivitiesContinuing + fac:NetCashFlowFromOperatingActivitiesDiscontinued | 5 | |
| 28 | CF-Impute-06 | |
(fac:NetCashFlowFromInvestingActivities eq null) and exists(fac:NetCashFlowFromInvestingActivitiesContinuing) and exists(fac:NetCashFlowFromInvestingActivitiesDiscontinued) | fac:NetCashFlowFromInvestingActivities | fac:NetCashFlowFromInvestingActivitiesContinuing + fac:NetCashFlowFromInvestingActivitiesDiscontinued | 6 | |
| 29 | CF-Impute-07 | |
(fac:NetCashFlowFromFinancingActivities eq null) and exists(fac:NetCashFlowFromFinancingActivitiesContinuing) and exists(fac:NetCashFlowFromFinancingActivitiesDiscontinued) | fac:NetCashFlowFromFinancingActivities | fac:NetCashFlowFromFinancingActivitiesContinuing + fac:NetCashFlowFromFinancingActivitiesDiscontinued | 7 | |
| 30 | CF-Impute-08 | |
(fac:NetCashFlowDiscontinued eq null) and exists(fac:NetCashFlowFromOperatingActivitiesDiscontinued) and exists(fac:NetCashFlowFromInvestingActivitiesDiscontinued) | fac:NetCashFlowDiscontinued | fac:NetCashFlowFromOperatingActivitiesDiscontinued + fac:NetCashFlowFromInvestingActivitiesDiscontinued + fac:NetCashFlowFromFinancingActivitiesDiscontinued | 8 | |
| 31 | CF-Impute-09 | |
(fac:NetCashFlowContinuing eq null) and exists(fac:NetCashFlow) and exists(fac:NetCashFlowDiscontinued) and exists(fac:ExchangeGainsLosses) | fac:NetCashFlowContinuing | fac:NetCashFlow - fac:NetCashFlowDiscontinued - fac:ExchangeGainsLosses | 9 | |
| 32 | CF-Impute-09B | |
(fac:NetCashFlowContinuing eq null) and exists(fac:NetCashFlow) and exists(fac:NetCashFlowDiscontinued) | fac:NetCashFlowContinuing | fac:NetCashFlow - fac:NetCashFlowDiscontinued | No exchange gains, CF alternative | 9 |
| 33 | CF-Impute-10 | |
(fac:NetCashFlow eq null) and exists(fac:NetCashFlowContinuing) and exists(fac:NetCashFlowDiscontinued) and exists(fac:ExchangeGainsLosses) | fac:NetCashFlow | fac:NetCashFlowContinuing + fac:NetCashFlowDiscontinued + fac:ExchangeGainsLosses | 10 | |
| 34 | CF-Impute-10B | |
(fac:NetCashFlow eq null) and exists(fac:NetCashFlowContinuing) and exists(fac:NetCashFlowDiscontinued) | fac:NetCashFlow | fac:NetCashFlowContinuing + fac:NetCashFlowDiscontinued | No exchange gains, CF alternative | 10 |
| 35 | CF-Impute-11 | |
(fac:NetCashFlowFromInvestingActivitiesContinuing eq null) and exists(fac:NetCashFlowFromOperatingActivitiesContinuing) and exists(fac:NetCashFlowFromFinancingActivitiesContinuing) | fac:NetCashFlowFromInvestingActivitiesContinuing | fac:NetCashFlowFromInvestingActivitiesContinuing = fac:NetCashFlowContinuing - (fac:NetCashFlowFromOperatingActivitiesContinuing + fac:NetCashFlowFromFinancingActivitiesContinuing) | 11 | |
| 36 | CF-Impute-12 | |
(fac:NetCashFlowFromFinancingActivitiesContinuing eq null) and exists(fac:NetCashFlowFromOperatingActivitiesContinuing) and exists(fac:NetCashFlowFromInvestingActivitiesContinuing) and exists(fac:NetCashFlowFromFinancingActivitiesContinuing) | fac:NetCashFlowFromInvestingActivitiesContinuing | fac:NetCashFlowContinuing - (fac:NetCashFlowFromOperatingActivitiesContinuing + fac:NetCashFlowFromInvestingActivitiesContinuing) | 12 | |
| 37 | CF-Impute-13 | |
(fac:NetCashFlowFromInvestingActivities eq null) and exists(fac:NetCashFlowFromOperatingActivities) | fac:NetCashFlowFromInvestingActivities | fac:NetCashFlow - (fac:NetCashFlowFromOperatingActivities + fac:NetCashFlowFromFinancingActivities + fac:ExchangeGainsLosses) | 13 | |
| 38 | CF-Impute-13B | |
(fac:NetCashFlowFromInvestingActivities eq null) and exists(fac:NetCashFlowFromOperatingActivities) | fac:NetCashFlowFromInvestingActivities | fac:NetCashFlow - (fac:NetCashFlowFromOperatingActivities + fac:NetCashFlowFromFinancingActivities) | No exchange gains, CF alternative | 13 |
| 39 | CF-Impute-14 | |
(fac:NetCashFlowFromFinancingActivities eq null) and exists(fac:NetCashFlowFromOperatingActivities) | fac:NetCashFlowFromFinancingActivities | fac:NetCashFlow - (fac:NetCashFlowFromOperatingActivities + fac:NetCashFlowFromInvestingActivities + fac:ExchangeGainsLosses) | 14 | |
| 40 | CF-Impute-14B | |
(fac:NetCashFlowFromFinancingActivities eq null) and exists(fac:NetCashFlowFromOperatingActivities) | fac:NetCashFlowFromFinancingActivities | fac:NetCashFlow - (fac:NetCashFlowFromOperatingActivities + fac:NetCashFlowFromInvestingActivities) | No exchange gains, CF alternative | 14 |
| 41 | CF-Impute-15 | |
(fac:NetCashFlowContinuing eq null) and exists(fac:NetCashFlowFromOperatingActivitiesContinuing) and exists(fac:NetCashFlowFromInvestingActivitiesContinuing) and exists(fac:NetCashFlowFromFinancingActivitiesContinuing) | fac:NetCashFlowContinuing | fac:NetCashFlowFromOperatingActivitiesContinuing + fac:NetCashFlowFromInvestingActivitiesContinuing + fac:NetCashFlowFromFinancingActivitiesContinuing | 15 | |
| 42 | CF-Impute-16 | |
(fac:NetCashFlowFromOperatingActivities eq null) and (fac:NetCashFlowFromOperatingActivitiesDiscontinued eq null) and exists(fac:NetCashFlowFromOperatingActivitiesContinuing) | fac:NetCashFlowFromOperatingActivities | fac:NetCashFlowFromOperatingActivitiesContinuing | 16 | |
| 43 | CF-Impute-17 | |
(fac:NetCashFlowFromInvestingActivities eq null) and (fac:NetCashFlowFromInvestingActivitiesDiscontinued eq null) and exists(fac:NetCashFlowFromInvestingActivitiesContinuing) | fac:NetCashFlowFromInvestingActivities | fac:NetCashFlowFromInvestingActivitiesContinuing | 17 | |
| 44 | CF-Impute-18 | |
(fac:NetCashFlowFromFinancingActivities eq null) and (fac:NetCashFlowFromFinancingActivitiesDiscontinued eq null) and exists(fac:NetCashFlowFromFinancingActivitiesContinuing) | fac:NetCashFlowFromFinancingActivities | fac:NetCashFlowFromFinancingActivitiesContinuing | 18 | |
| 45 | CF-Impute-19 | |
(fac:NetCashFlow eq null) and (fac:NetCashFlowDiscontinued eq null) and (fac:NetCashFlowFromOperatingActivitiesDiscontinued eq null) and (fac:NetCashFlowFromInvestingActivitiesDiscontinued eq null) and (fac:NetCashFlowFromFinancingActivitiesDiscontinued eq null) and (fac:ExchangeGainsLosses eq null) and exists(fac:NetCashFlowContinuing) | fac:NetCashFlow | fac:NetCashFlowContinuing | 19 | |
| 46 | CF-Impute-20 | |
(fac:NetCashFlow eq null) and (exists(fac:NetCashFlowFromOperatingActivities) or exists(fac:NetCashFlowFromInvestingActivities) or exists(fac:NetCashFlowFromFinancingActivities)) | fac:NetCashFlow | fac:NetCashFlowFromOperatingActivities + fac:NetCashFlowFromInvestingActivities + fac:NetCashFlowFromFinancingActivities + fac:ExchangeGainsLosses | 20 | |
| 47 | CF-Impute-20B | |
(fac:NetCashFlow eq null) and exists(fac:NetCashFlowFromOperatingActivities) and exists(fac:NetCashFlowFromInvestingActivities) and exists(fac:NetCashFlowFromFinancingActivities) | fac:NetCashFlow | fac:NetCashFlowFromOperatingActivities + fac:NetCashFlowFromInvestingActivities + fac:NetCashFlowFromFinancingActivities | No exchange gains, CF alternative | 20 |
| 48 | CI-Impute-01 | |
(fac:ComprehensiveIncomeLossAttributableToParent eq null) and (fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterest eq null) and exists(fac:ComprehensiveIncomeLoss) | fac:ComprehensiveIncomeLossAttributableToParent | fac:ComprehensiveIncomeLoss | 1 | |
| 49 | CI-Impute-02 | |
(fac:ComprehensiveIncomeLossAttributableToParent eq null) and exists(fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterest) and exists(fac:ComprehensiveIncomeLoss) | fac:ComprehensiveIncomeLossAttributableToParent | fac:ComprehensiveIncomeLoss - fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterest | 2 | |
| 50 | CI-Impute-03 | |
(fac:ComprehensiveIncomeLoss eq null) and exists(fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterest) and exists(fac:ComprehensiveIncomeLossAttributableToParent) | fac:ComprehensiveIncomeLoss | fac:ComprehensiveIncomeLossAttributableToParent + fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterest | 3 | |
| 51 | CI-Impute-04 | |
(fac:ComprehensiveIncomeLoss eq null) and (fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterest eq null) and exists(fac:ComprehensiveIncomeLossAttributableToParent) | fac:ComprehensiveIncomeLoss | fac:ComprehensiveIncomeLossAttributableToParent | 4 | |
| 52 | CI-Impute-05 | |
(fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterest eq null) and exists(fac:ComprehensiveIncomeLoss) and exists(fac:ComprehensiveIncomeLossAttributableToParent) | fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterest | fac:ComprehensiveIncomeLoss - fac:ComprehensiveIncomeLossAttributableToParent | 5 | |
| 53 | CI-Impute-06 | |
(fac:ComprehensiveIncomeLoss eq null) and (fac:ComprehensiveIncomeLossAttributableToParent eq null) and (fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterest eq null) and (fac:OtherComprehensiveIncomeLoss eq null) and exists(fac:NetIncomeLoss) | fac:ComprehensiveIncomeLoss | fac:NetIncomeLoss | If nothing about comprehensive income is reported, then comprehensive income is implied to be the same as net income (loss). | 6 |
| 54 | CI-Impute-07 | |
(fac:OtherComprehensiveIncomeLoss eq null) and exists(fac:ComprehensiveIncomeLoss) and exists(fac:NetIncomeLoss) | fac:ComprehensiveIncomeLoss | fac:ComprehensiveIncomeLoss - fac:NetIncomeLoss | 7 | |
| 55 | CI-Impute-09 | |
(fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterest eq null) and exists(fac:ComprehensiveIncomeLossAttributableToParent) and exists(fac:ComprehensiveIncomeLoss) | fac:ComprehensiveIncomeLossAttributableToNoncontrollingInterest | fac:ComprehensiveIncomeLoss - fac:ComprehensiveIncomeLossAttributableToParent | 9 | |
| 56 | IS-Impute-01 | |
(fac:IncomeTaxExpenseBenefit eq null) and exists(fac:IncomeTaxExpenseBenefitCurrent) and exists(fac:IncomeTaxExpenseBenefitDeferred) | fac:IncomeTaxExpenseBenefit | fac:IncomeTaxExpenseBenefitCurrent + fac:IncomeTaxExpenseBenefitDeferred | 1 | |
| 57 | IS-Impute-02 | |
(fac:NetIncomeLossAttributableToParent eq null) and (fac:PreferredStockDividendsAndOtherAdjustments eq null) and exists(fac:NetIncomeLossAvailableToCommonStockholdersBasic) | fac:NetIncomeLossAttributableToParent | fac:NetIncomeLossAvailableToCommonStockholdersBasic | 2 | |
| 58 | IS-Impute-03 | |
(fac:NetIncomeLossAvailableToCommonStockholdersBasic eq null) and (fac:PreferredStockDividendsAndOtherAdjustments eq null) and exists(fac:NetIncomeLossAttributableToParent) | fac:NetIncomeLossAvailableToCommonStockholdersBasic | fac:NetIncomeLossAttributableToParent | 3 | |
| 59 | IS-Impute-04 | |
(fac:IncomeLossFromContinuingOperationsAfterTax eq null) and exists(fac:IncomeLossFromContinuingOperationsBeforeTax) and exists(fac:IncomeTaxExpenseBenefit) | fac:IncomeLossFromContinuingOperationsAfterTax | fac:IncomeLossFromContinuingOperationsBeforeTax - fac:IncomeTaxExpenseBenefit | 4 | |
| 60 | IS-Impute-05 | |
(fac:IncomeLossFromContinuingOperationsAfterTax eq null) and (fac:IncomeLossFromDiscontinuedOperationsNetOfTax eq null) and exists(fac:NetIncomeLoss) | fac:IncomeLossFromContinuingOperationsAfterTax | fac:NetIncomeLoss | 5 | |
| 61 | IS-Impute-06 | |
(fac:NetIncomeLoss eq null) and exists(fac:IncomeLossFromContinuingOperationsAfterTax) and exists(fac:IncomeLossFromDiscontinuedOperationsNetOfTax) | fac:NetIncomeLoss | fac:IncomeLossFromContinuingOperationsAfterTax + fac:IncomeLossFromDiscontinuedOperationsNetOfTax | 6 | |
| 62 | IS-Impute-07 | |
(fac:NetIncomeLoss eq null) and (fac:NetIncomeLossAttributableToNoncontrollingInterest eq null) and exists(fac:NetIncomeLossAttributableToParent) | fac:NetIncomeLoss | fac:NetIncomeLossAttributableToParent | 7 | |
| 63 | IS-Impute-08 | |
(fac:IncomeLossFromContinuingOperationsBeforeTax eq null) and (fac:IncomeTaxExpenseBenefit eq null) and exists(fac:IncomeLossFromContinuingOperationsAfterTax) | fac:IncomeLossFromContinuingOperationsBeforeTax | fac:IncomeLossFromContinuingOperationsAfterTax | 8 | |
| 64 | IS-Impute-09 | |
(fac:NetIncomeLoss eq null) and exists(fac:NetIncomeLossAttributableToParent) and exists(fac:NetIncomeLossAttributableToNoncontrollingInterest) | fac:NetIncomeLoss | fac:NetIncomeLossAttributableToParent + fac:NetIncomeLossAttributableToNoncontrollingInterest | 9 | |
| 65 | IS-Impute-10 | |
(fac:NetIncomeLossAttributableToParent eq null) and exists(fac:NetIncomeLossAttributableToNoncontrollingInterest) and exists(fac:NetIncomeLoss) | fac:NetIncomeLossAttributableToParent | fac:NetIncomeLoss - fac:NetIncomeLossAttributableToNoncontrollingInterest | 10 | |
| 66 | IS-Impute-101 | |
(fac:IncomeLossFromContinuingOperationsBeforeTax eq null) and exists(fac:Revenues) and exists(fac:CostsAndExpenses) | fac:IncomeLossFromContinuingOperationsBeforeTax | fac:Revenues - fac:CostsAndExpenses | Insurance based reporting | |
| 67 | IS-Impute-102 | |
(fac:CostsAndExpenses eq null) and exists(fac:Revenues) and exists(fac:IncomeLossFromContinuingOperationsBeforeTax) | fac:CostsAndExpenses | fac:Revenues - fac:IncomeLossFromContinuingOperationsBeforeTax | Insurance specific | |
| 68 | IS-Impute-11 | |
(fac:NetIncomeLossAvailableToCommonStockholdersBasic eq null) and exists(fac:PreferredStockDividendsAndOtherAdjustments) and exists(fac:NetIncomeLossAttributableToParent) | fac:NetIncomeLossAvailableToCommonStockholdersBasic | fac:NetIncomeLossAttributableToParent - fac:PreferredStockDividendsAndOtherAdjustments | 11 | |
| 69 | IS-Impute-12 | |
(fac:NetIncomeLossAttributableToParent eq null) and (fac:NetIncomeLossAttributableToNoncontrollingInterest eq null) and exists(fac:NetIncomeLoss) | fac:NetIncomeLossAttributableToParent | fac:NetIncomeLoss | 12 | |
| 70 | IS-Impute-13 | |
(fac:PreferredStockDividendsAndOtherAdjustments eq null) and exists(fac:NetIncomeLossAttributableToParent) and exists(fac:NetIncomeLossAvailableToCommonStockholdersBasic) | fac:PreferredStockDividendsAndOtherAdjustments | fac:NetIncomeLossAttributableToParent - fac:NetIncomeLossAvailableToCommonStockholdersBasic | 13 | |
| 71 | IS-Impute-15 | |
(fac:IncomeLossFromContinuingOperationsAfterTax eq null) and exists(fac:NetIncomeLoss) and exists(fac:IncomeLossFromDiscontinuedOperationsNetOfTax) | fac:IncomeLossFromContinuingOperationsAfterTax | fac:NetIncomeLoss - fac:IncomeLossFromDiscontinuedOperationsNetOfTax | 15 | |
| 72 | IS-Impute-16 | |
(fac:IncomeLossFromContinuingOperationsAfterTax eq null) and exists(fac:IncomeTaxExpenseBenefit) and exists(fac:IncomeLossFromContinuingOperationsBeforeTax) | fac:IncomeLossFromContinuingOperationsAfterTax | fac:IncomeLossFromContinuingOperationsBeforeTax - fac:IncomeTaxExpenseBenefit | 16 | |
| 73 | IS-Impute-17 | |
(fac:IncomeLossFromContinuingOperationsBeforeTax eq null) and exists(fac:IncomeLossBeforeEquityMethodInvestments) and exists(fac:IncomeLossFromEquityMethodInvestments) | fac:IncomeLossFromContinuingOperationsBeforeTax | fac:IncomeLossBeforeEquityMethodInvestments + fac:IncomeLossFromEquityMethodInvestments | DELETE??? It seems like this rule does NOT belong in this set of impute rules; income before equity method investments is NOT reported. | 17 |
| 74 | IS-Impute-18 | |
(fac:IncomeLossFromContinuingOperationsBeforeTax eq null) and exists(fac:IncomeLossFromContinuingOperationsAfterTax) and exists(fac:IncomeTaxExpenseBenefit) | fac:IncomeLossFromContinuingOperationsBeforeTax | fac:IncomeLossFromContinuingOperationsAfterTax + fac:IncomeTaxExpenseBenefit | This seems like a duplicate, check. | 18 |
| 75 | IS-Impute-19 | |
(fac:IncomeLossBeforeEquityMethodInvestments eq null) and exists(fac:IncomeLossFromContinuingOperationsBeforeTax) and exists(fac:IncomeLossFromEquityMethodInvestments) | fac:IncomeLossBeforeEquityMethodInvestments | fac:IncomeLossFromContinuingOperationsBeforeTax - fac:IncomeLossFromEquityMethodInvestments | DELETE??? This reoprt frame does not have income from equity method investments; delete? | 19 |
| 76 | IS-Impute-20 | |
exists(fac:IncomeLossFromContinuingOperationsBeforeTax) and exists(fac:OperatingIncomeLoss) | fac:NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments | fac:IncomeLossFromContinuingOperationsBeforeTax - fac:OperatingIncomeLoss | ERROR??? There is some sort of error related to this formula. | 20 |
| 77 | IS-Impute-200 | |
(fac:NonoperatingIncomeLossPlusInterestAndDebtExpense eq null) and exists(fac:IncomeLossFromContinuingOperationsBeforeTax) and exists(fac:OperatingIncomeLoss) | fac:NonoperatingIncomeLossPlusInterestAndDebtExpense | fac:IncomeLossFromContinuingOperationsBeforeTax - fac:OperatingIncomeLoss | This was added | 20 |
| 78 | IS-Impute-202 | |
(fac:BenefitsCostsExpenses eq null) and exists(fac:Revenues) and exists(fac:IncomeLossFromContinuingOperationsBeforeTax) | fac:BenefitsCostsExpenses | fac:Revenues - fac:IncomeLossFromContinuingOperationsBeforeTax | Insurance specific | |
| 79 | IS-Impute-21 | |
(fac:GrossProfit eq null) and exists(fac:Revenues) and exists(fac:CostOfRevenue) | fac:GrossProfit | fac:Revenues - fac:CostOfRevenue | 21 | |
| 80 | IS-Impute-22 | |
(fac:OperatingExpenses eq null) and exists(fac:OperatingIncomeLoss) and exists(fac:GrossProfit) | fac:OperatingExpenses | fac:GrossProfit - fac:OperatingIncomeLoss | 22 | |
| 81 | IS-Impute-23 | |
(fac:CostOfRevenue eq null) and exists(fac:Revenues) and exists(fac:GrossProfit) | fac:CostOfRevenue | fac:Revenues - fac:GrossProfit | 23 | |
| 82 | IS-Impute-24 | |
(fac:NetIncomeLossAttributableToNoncontrollingInterest eq null) and exists(fac:NetIncomeLoss) and exists(fac:NetIncomeLossAttributableToParent) | fac:NetIncomeLossAttributableToNoncontrollingInterest | fac:NetIncomeLoss - fac:NetIncomeLossAttributableToParent | QUESTIONABLE USE OF RULE: If the filing reports equity attributable to noncontrolling interest and net income (loss) and net income (loss) attributable to parent are different; assumes that the difference is caused by net income (loss) attributable to noncontrolling interest. | 24 |
| 83 | IS-Impute-55 | |
(fac:OperatingAndNonoperatingRevenues eq null) and exists(fac:IncomeLossFromContinuingOperationsBeforeTax) and exists(fac:OperatingAndNonoperatingCostsAndExpenses) | fac:OperatingAndNonoperatingRevenues | fac:IncomeLossFromContinuingOperationsBeforeTax + fac:OperatingAndNonoperatingCostsAndExpenses | Operating and nonoperating revenues and expenses are not separated in totals. | |
| 84 | IS-Impute-56 | |
(fac:OperatingAndNonoperatingCostsAndExpenses eq null) and exists(fac:OperatingAndNonoperatingRevenues) and exists(fac:IncomeLossFromContinuingOperationsBeforeTax) | fac:OperatingAndNonoperatingCostsAndExpenses | fac:OperatingAndNonoperatingRevenues - fac:IncomeLossFromContinuingOperationsBeforeTax | Operating and nonoperating revenues and expenses are not separated in totals. | |
| 85 | IS-Impute-63 | |
(fac:NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments eq null) and exists(fac:NonoperatingIncomeLoss) | fac:NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments | fac:NonoperatingIncomeLoss | Unique to IS3 | |
| 86 | IS-Impute-64 | |
(fac:NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments eq null) and exists(fac:Revenues) and exists(fac:OperatingExpenses) | fac:NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments | fac:IncomeLossFromContinuingOperationsBeforeTax - fac:Revenues + fac:OperatingExpenses | Unique to IS3 | |
| 87 | IS-Impute-73 | |
(fac:OperatingExpenses eq null) and exists(fac:Revenues) and exists(fac:OperatingIncomeLoss) | fac:OperatingExpenses | fac:Revenues - fac:OperatingIncomeLoss | Unique to SPEC1 | |
| 88 | IS-Impute-74 | |
(fac:Revenues eq null) and exists(fac:OperatingExpenses) and exists(fac:OperatingIncomeLoss) | fac:Revenues | fac:OperatingIncomeLoss + fac:OperatingExpenses | Unique to SPEC1 | |
| 89 | IS-Impute-75 | |
(fac:OperatingIncomeLoss eq null) and exists(fac:Revenues) and exists(fac:OperatingExpenses) | fac:OperatingIncomeLoss | fac:Revenues - fac:OperatingExpenses | Unique to SPEC1; added to make consistent with SPEC2 | |
| 90 | IS-Impute-77 | |
(fac:ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic eq null) and exists(fac:PreferredStockDividendsAndOtherAdjustments) and exists(fac:UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic) | fac:ParticipatingSecuritiesDistributedAndUndistributedEarningsLossBasic | fac:PreferredStockDividendsAndOtherAdjustments + fac:UndistributedEarningsLossAllocatedToParticipatingSecuritiesBasic | Added interest based | 1 |
| 91 | IS-Impute-80 | |
(fac:IncomeLossFromContinuingOperationsBeforeTax eq null) and exists(fac:IncomeLossFromContinuingOperationsAfterTax) and exists(fac:IncomeTaxExpenseBenefit) | fac:IncomeLossFromContinuingOperationsBeforeTax | fac:IncomeLossFromContinuingOperationsAfterTax + fac:IncomeTaxExpenseBenefit - fac:IncomeLossFromEquityMethodInvestments | Income from equity method investments included in tax provision | 18 |
| 92 | IS-Impute-86 | |
(fac:IncomeLossFromContinuingOperationsAfterTax eq null) and exists(fac:IncomeTaxExpenseBenefit) and exists(fac:IncomeLossFromEquityMethodInvestments) | fac:IncomeLossFromContinuingOperationsAfterTax | fac:IncomeLossFromContinuingOperationsBeforeTax - fac:IncomeTaxExpenseBenefit + fac:IncomeLossFromEquityMethodInvestments | Income from equity method investments part of tax provision. | 16 |
| 93 | IS-Impute-88 | |
(fac:IncomeLossFromDiscontinuedOperationsNetOfTax eq null) and exists(fac:IncomeLossFromDiscontinuedOperationsNetOfTaxDuringPhaseOut) and exists(fac:IncomeLossFromDiscontinuedOperationsNetOfTaxGainLossOnDisposal) and exists(fac:IncomeLossFromDiscontinuedOperationsNetOfTaxProvisionForGainLossOnDisposal) and exists(fac:IncomeLossFromDiscontinuedOperationsNetOfTaxAdjustmentToPriorYearGainLossOnDisposal) | fac:IncomeLossFromDiscontinuedOperationsNetOfTax | fac:IncomeLossFromDiscontinuedOperationsNetOfTaxDuringPhaseOut + fac:IncomeLossFromDiscontinuedOperationsNetOfTaxGainLossOnDisposal + fac:IncomeLossFromDiscontinuedOperationsNetOfTaxProvisionForGainLossOnDisposal + fac:IncomeLossFromDiscontinuedOperationsNetOfTaxAdjustmentToPriorYearGainLossOnDisposal | Imputes total income from discontinued operations from the details. | 99 |
| 94 | IS-Impute-89 | |
(fac:NetIncomeLossAttributableToNoncontrollingInterest eq null) and exists(fac:NetIncomeLossAttributableToNonredeemableNoncontrollingInterest) and exists(fac:NetIncomeLossAttributableToRedeemableNoncontrollingInterest) | fac:NetIncomeLossAttributableToNoncontrollingInterest | fac:NetIncomeLossAttributableToNonredeemableNoncontrollingInterest + fac:NetIncomeLossAttributableToRedeemableNoncontrollingInterest | Totals net income attributable to noncontrolling interest from redeemable and nonredeemable sub-portions. | 99 |
| 95 | IS-Impute-93 | |
(fac:OperatingIncomeLoss eq null) and exists(fac:Revenues) and exists(fac:CostsAndExpenses) | fac:OperatingIncomeLoss | fac:Revenues - fac:CostsAndExpenses | Unique to SPEC2 | |
| 96 | IS-Impute-94 | |
(fac:CostsAndExpenses eq null) and exists(fac:Revenues) and exists(fac:OperatingIncomeLoss) | fac:CostsAndExpenses | fac:Revenues - fac:OperatingIncomeLoss | Unique to SPEC2 | |
| 97 | IS-Impute-95 | |
(fac:Revenues eq null) and exists(fac:CostsAndExpenses) and exists(fac:OperatingIncomeLoss) | fac:Revenues | fac:CostsAndExpenses + fac:OperatingIncomeLoss | Unique to SPEC2 | |
| 98 | IS-InterestBased-Impute-101 | |
(fac:InterestIncomeExpenseAfterProvisionForLosses eq null) and exists(fac:InterestIncomeExpenseOperatingNet) and exists(fac:ProvisionForLoanLeaseAndOtherLosses) | fac:InterestIncomeExpenseAfterProvisionForLosses | fac:InterestIncomeExpenseOperatingNet - fac:ProvisionForLoanLeaseAndOtherLosses | Added interest based | 2 |
| 99 | IS-InterestBased-Impute-102 | |
(fac:ProvisionForLoanLeaseAndOtherLosses eq null) and exists(fac:InterestIncomeExpenseAfterProvisionForLosses) and exists(fac:InterestIncomeExpenseOperatingNet) | fac:ProvisionForLoanLeaseAndOtherLosses | fac:InterestIncomeExpenseOperatingNet - fac:InterestIncomeExpenseAfterProvisionForLosses | Added interest based | 3 |
| 100 | IS-InterestBased-Impute-103 | |
(fac:InterestAndDividendIncomeOperating eq null) and exists(fac:InterestExpenseOperating) and exists(fac:InterestIncomeExpenseOperatingNet) | fac:InterestAndDividendIncomeOperating | fac:InterestIncomeExpenseOperatingNet + fac:InterestExpenseOperating | Added interest based | 4 |
| 101 | IS-InterestBased-Impute-104 | |
(fac:InterestIncomeExpenseAfterProvisionForLosses eq null) and (fac:ProvisionForLoanLeaseAndOtherLosses eq null) and exists(fac:InterestIncomeExpenseOperatingNet) | fac:InterestIncomeExpenseAfterProvisionForLosses | fac:InterestIncomeExpenseOperatingNet | Added interest based | 4 |
Last updated: 7/27/2021 7:51:05 AM