Derivation Rule: BS-Impute-12

Rule code:
BS-Impute-12

Precondition for rule:
(fac:NoncurrentLiabilities eq null) and exists(fac:Liabilities) and exists(fac:CurrentLiabilities)

Derivation rule:
fac:Liabilities - fac:CurrentLiabilities

Derive:
fac:NoncurrentLiabilities

Commentary:
If NoncurrentLiabilities is not reported but Liabilities is reported and CurrentLiabilities is reported; THEN compute NoncurrentLiabilities as Liabilities less CurrentLiabilities.

Rule variables:
fac:NoncurrentLiabilities
fac:Liabilities
fac:CurrentLiabilities

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XBRL Formula:
fac-Rule-Derivation-Code-BS-Impute-12-formula.xml

Status:

Key:
12