Derivation Rule: IS-Impute-94

Rule code:
IS-Impute-94

Precondition for rule:
(fac:CostsAndExpenses eq null) and exists(fac:Revenues) and exists(fac:OperatingIncomeLoss)

Derivation rule:
fac:Revenues - fac:OperatingIncomeLoss

Derive:
fac:CostsAndExpenses

Commentary:
Unique to SPEC2

Rule variables:
fac:CostsAndExpenses
fac:Revenues
fac:OperatingIncomeLoss

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XBRL Formula:
fac-Rule-Derivation-Code-IS-Impute-94-formula.xml

Status:

Key:
84