Derivation Rule: IS-Impute-13

Rule code:
IS-Impute-13

Precondition for rule:
(fac:PreferredStockDividendsAndOtherAdjustments eq null) and exists(fac:NetIncomeLossAttributableToParent) and exists(fac:NetIncomeLossAvailableToCommonStockholdersBasic)

Derivation rule:
fac:NetIncomeLossAttributableToParent - fac:NetIncomeLossAvailableToCommonStockholdersBasic

Derive:
fac:PreferredStockDividendsAndOtherAdjustments

Commentary:

Rule variables:
fac:PreferredStockDividendsAndOtherAdjustments
fac:NetIncomeLossAttributableToParent
fac:NetIncomeLossAvailableToCommonStockholdersBasic

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XBRL Formula:
fac-Rule-Derivation-Code-IS-Impute-13-formula.xml

Status:

Key:
53