Derivation Rule: IS-Impute-55

Rule code:
IS-Impute-55

Precondition for rule:
(fac:OperatingAndNonoperatingRevenues eq null) and exists(fac:IncomeLossFromContinuingOperationsBeforeTax) and exists(fac:OperatingAndNonoperatingCostsAndExpenses)

Derivation rule:
fac:IncomeLossFromContinuingOperationsBeforeTax + fac:OperatingAndNonoperatingCostsAndExpenses

Derive:
fac:OperatingAndNonoperatingRevenues

Commentary:
Operating and nonoperating revenues and expenses are not separated in totals.

Rule variables:
fac:OperatingAndNonoperatingRevenues
fac:IncomeLossFromContinuingOperationsBeforeTax
fac:OperatingAndNonoperatingCostsAndExpenses

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XBRL Formula:
fac-Rule-Derivation-Code-IS-Impute-55-formula.xml

Status:

Key:
90