Consistency Rule: IS54

Rule code:
IS54

Consistency rule:
fac:IncomeLossFromContinuingOperationsBeforeTax = (fac:Revenues - fac:OperatingExpenses + fac:NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments)

Tests concept:
fac:IncomeLossFromContinuingOperationsBeforeTax

Commentary:
Three step income statement, SPECIAL 3, uses operating expenses

Rule variables:
fac:IncomeLossFromContinuingOperationsBeforeTax
fac:Revenues
fac:OperatingExpenses
fac:NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments

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XBRL Formula:
fac-Rule-Consistency-Code-IS54-formula.xml

Status:

Key:
35