List of Impute Rules for Network: 202-Income Statement, Multi Step, (ISM) (ISM)

4/23/2021 4:48:30 PM

Line Rule Code Rule Syntax (XPath) Rule Syntax (Natural Language)
1 IS-Impute-04 if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax)
If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then
    IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit
End If
2 IS-Impute-06 if ($NetIncomeLoss = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and not($IncomeLossFromDiscontinuedOperationsNetOfTax = 0)) then ($NetIncomeLoss = $IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax) else ($NetIncomeLoss = $NetIncomeLoss)
If NetIncomeLoss = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 and IncomeLossFromDiscontinuedOperationsNetOfTax <> 0 Then
    NetIncomeLoss = IncomeLossFromContinuingOperationsAfterTax + IncomeLossFromDiscontinuedOperationsNetOfTax
End If
3 IS-Impute-08 if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0) and $IncomeTaxExpenseBenefit = 0) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax)
If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 and IncomeTaxExpenseBenefit = 0 Then
    IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax
End If
4 IS-Impute-15 if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($NetIncomeLoss = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $NetIncomeLoss - $IncomeLossFromDiscontinuedOperationsNetOfTax) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax)
If IncomeLossFromContinuingOperationsAfterTax = 0 and NetIncomeLoss <> 0 Then
    IncomeLossFromContinuingOperationsAfterTax = NetIncomeLoss - IncomeLossFromDiscontinuedOperationsNetOfTax
End If
5 IS-Impute-16 if ($IncomeLossFromContinuingOperationsAfterTax = 0 and not($IncomeTaxExpenseBenefit = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsAfterTax = $IncomeLossFromContinuingOperationsAfterTax)
If IncomeLossFromContinuingOperationsAfterTax = 0 and IncomeTaxExpenseBenefit <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then
    IncomeLossFromContinuingOperationsAfterTax = IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit
End If
6 IS-Impute-18 if ($IncomeLossFromContinuingOperationsBeforeTax = 0 and not($IncomeLossFromContinuingOperationsAfterTax = 0)) then ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsAfterTax + $IncomeTaxExpenseBenefit) else ($IncomeLossFromContinuingOperationsBeforeTax = $IncomeLossFromContinuingOperationsBeforeTax)
If IncomeLossFromContinuingOperationsBeforeTax = 0 and IncomeLossFromContinuingOperationsAfterTax <> 0 Then
    IncomeLossFromContinuingOperationsBeforeTax = IncomeLossFromContinuingOperationsAfterTax + IncomeTaxExpenseBenefit
End If
7 IS-Impute-56 if ($OperatingAndNonoperatingCostsAndExpenses = 0 and not($OperatingAndNonoperatingRevenues = 0) and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($OperatingAndNonoperatingCostsAndExpenses = $OperatingAndNonoperatingRevenues - $IncomeLossFromContinuingOperationsBeforeTax) else ($OperatingAndNonoperatingCostsAndExpenses = $OperatingAndNonoperatingCostsAndExpenses)
If OperatingAndNonoperatingCostsAndExpenses = 0 and OperatingAndNonoperatingRevenues <> 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 Then
    OperatingAndNonoperatingCostsAndExpenses = OperatingAndNonoperatingRevenues - IncomeLossFromContinuingOperationsBeforeTax
End If
8 IS-Impute-55 if ($OperatingAndNonoperatingRevenues = 0 and not($IncomeLossFromContinuingOperationsBeforeTax = 0)) then ($OperatingAndNonoperatingRevenues = $IncomeLossFromContinuingOperationsBeforeTax + $OperatingAndNonoperatingCostsAndExpenses) else ($OperatingAndNonoperatingRevenues = $OperatingAndNonoperatingRevenues)
If OperatingAndNonoperatingRevenues = 0 and IncomeLossFromContinuingOperationsBeforeTax <> 0 and OperatingAndNonoperatingCostsAndExpenses <> 0 Then
    OperatingAndNonoperatingRevenues = IncomeLossFromContinuingOperationsBeforeTax + OperatingAndNonoperatingCostsAndExpenses
End If

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