Business Rules

Link to verification rules
Component: (Network and Table)
Network
1101 - Statement - Balance Sheet
(http://www.company1.com/company1/role/level4/BalanceSheet)
Table Balance Sheet [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 Balance sheet balances.
(REPORT_Balances_BalanceSheet)
Pass $Total_Assets = $Total_LiabilitiesAndEquity
2 Balance sheet balances.
(REPORT_Balances_BalanceSheet)
Pass $Total_Assets = $Total_LiabilitiesAndEquity
3 Balance sheet balances.
(REPORT_Balances_BalanceSheet)
Pass $Total_Assets = $Total_LiabilitiesAndEquity
4 Balance sheet balances.
(REPORT_Balances_BalanceSheet)
Pass $Total_Assets = $Total_LiabilitiesAndEquity

Component: (Network and Table)
Network
1103 - Statement - Cash Flow Statement
(http://www.company1.com/company1/role/level4/CashFlowStatement)
Table Cash Flow Statement [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 Cash Flow Statement Roll Forward reconciles.
(REPORT_RollFowardReconciles_CashFlowStatement)
Pass $VARIABLE_BalanceStart + $NetCashFlow = $VARIABLE_BalanceEnd
2 Cash Flow Statement Roll Forward reconciles.
(REPORT_RollFowardReconciles_CashFlowStatement)
Pass $VARIABLE_BalanceStart + $NetCashFlow = $VARIABLE_BalanceEnd

Roll Forward Computations

Reporting Entity 10810137d58f76b84aaa (http://standards.iso.org/iso/17442)
Period 2021-01-01 - 2021-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Cash and Cash Equivalents, Ending Balance [Roll Forward]
Cash and Cash Equivalents, Beginning Balance 3,000  + 3,000  3,000  DR INF
Net Cash Flow 1,000  + 1,000  1,000  DR INF
Cash and Cash Equivalents, Ending Balance 4,000  + 4,000  4,000  DR INF OK
 

Component: (Network and Table)
Network
1104 - Statement - Statement of Changes in Equity
(http://www.company1.com/company1/role/level4/ChangesInEquity)
Table Statement of Changes in Equity [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 Equity reconciles.
(REPORT_RollFowardReconciles_StatementOfChangesInEquity)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 = $VARIABLE_BalanceEnd
2 Equity reconciles.
(REPORT_RollFowardReconciles_StatementOfChangesInEquity)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 = $VARIABLE_BalanceEnd

Roll Forward Computations

Reporting Entity 10810137d58f76b84aaa (http://standards.iso.org/iso/17442)
Period 2021-01-01 - 2021-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Equity, Ending Balance [Roll Forward]
Equity, Beginning Balance 4,000  + 4,000  4,000  CR INF
Net Income (Loss) 2,000  + 2,000  2,000  CR INF
Equity, Ending Balance 6,000  + 6,000  6,000  CR INF OK
 

Component: (Network and Table)
Network
6110 - Disclosure - Cash and Cash Equivalents Roll Forward (Level 4 Detail)
(http://www.company1.com/company1/role/level4/CashAndCashEquivalents)
Table Cash and Cash Equivalents Roll Forward [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 Cash and Cash Equivalents Rolls Forward.
(REPORT_RollForwardReconciles_CashAndCashEquivalents)
Pass $VARIABLE_BalanceStart + $CollectionReceivables - $PaymentOfAccountsPayable + $AdditionalLongtermBorrowings - $RepaymentLongtermBorrowings - $CapitalAdditionsPropertyPlantAndEquipment = $VARIABLE_BalanceEnd
2 Cash and Cash Equivalents Rolls Forward.
(REPORT_RollForwardReconciles_CashAndCashEquivalents)
Pass $VARIABLE_BalanceStart + $CollectionReceivables - $PaymentOfAccountsPayable + $AdditionalLongtermBorrowings - $RepaymentLongtermBorrowings - $CapitalAdditionsPropertyPlantAndEquipment = $VARIABLE_BalanceEnd

Roll Forward Computations

Reporting Entity 10810137d58f76b84aaa (http://standards.iso.org/iso/17442)
Period 2021-01-01 - 2021-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Cash and Cash Equivalents, Ending Balance [Roll Forward]
Cash and Cash Equivalents, Beginning Balance 3,000  + 3,000  3,000  DR INF
Collection of Receivables 3,000  + 3,000  3,000  DR INF
Payment of Accounts Payable (2,000) - 2,000  2,000  CR INF
Additional Long-term Borrowings 2 6,000  + 6,000  6,000  DR INF
Repayment of Long-term Borrowings 2 (1,000) - 1,000  1,000  CR INF
Capital Additions of Property, Plant and Equipment 2 (5,000) - 5,000  5,000  CR INF
Cash and Cash Equivalents, Ending Balance 4,000  + 4,000  4,000  DR INF OK
 

Component: (Network and Table)
Network
6120 - Disclosure - Receivables Roll Forward (Level 4 Detail)
(http://www.company1.com/company1/role/level4/Receivables)
Table Receivables Roll Forward [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 Receivables Rolls Forward.
(REPORT_RollForwardReconciles_Receivables)
Pass $VARIABLE_BalanceStart + $Sales - $CollectionReceivables - $AdditionsToAllowanceForBadDebts - $BadDebtsWrittenOff = $VARIABLE_BalanceEnd
2 Receivables Rolls Forward.
(REPORT_RollForwardReconciles_Receivables)
Pass $VARIABLE_BalanceStart + $Sales - $CollectionReceivables - $AdditionsToAllowanceForBadDebts - $BadDebtsWrittenOff = $VARIABLE_BalanceEnd

Roll Forward Computations

Reporting Entity 10810137d58f76b84aaa (http://standards.iso.org/iso/17442)
Period 2021-01-01 - 2021-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Receivables, Ending Balance [Roll Forward]
Receivables, Beginning Balance 1,000  + 1,000  1,000  DR INF
Sales 2 4,000  + 4,000  4,000  DR INF
Collection of Receivables 2 (3,000) - 3,000  3,000  CR INF
Additions to Allowance for Bad Debts - CR INF
Bad Debts Written Off - CR INF
Receivables, Ending Balance 2,000  + 2,000  2,000  DR INF OK
 

Component: (Network and Table)
Network
6130 - Disclosure - Inventories Roll Forward (Level 4 Detail)
(http://www.company1.com/company1/role/level4/Inventories)
Table Inventories Roll Forward [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 Inventories Rolls Forward.
(REPORT_RollForwardReconciles_Inventories)
Pass $VARIABLE_BalanceStart + $PurchasesOfInventoryForSale - $CostsOfSales - $InventoryWrittenOff = $VARIABLE_BalanceEnd
2 Inventories Rolls Forward.
(REPORT_RollForwardReconciles_Inventories)
Pass $VARIABLE_BalanceStart + $PurchasesOfInventoryForSale - $CostsOfSales - $InventoryWrittenOff = $VARIABLE_BalanceEnd

Roll Forward Computations

Reporting Entity 10810137d58f76b84aaa (http://standards.iso.org/iso/17442)
Period 2021-01-01 - 2021-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Inventories, Ending Balance [Roll Forward]
Inventories, Beginning Balance 1,000  + 1,000  1,000  DR INF
Purchases of Inventory for Sale 2,000  + 2,000  2,000  DR INF
Costs of Sales 2 (2,000) - 2,000  2,000  CR INF
Inventory Written Off - CR INF
Inventories, Ending Balance 1,000  + 1,000  1,000  DR INF OK
 

Component: (Network and Table)
Network
6140 - Disclosure - Property, Plant, and Equipment Roll Forward (Level 4 Detail)
(http://www.company1.com/company1/role/level4/PropertyPlantAndEquipment)
Table Property, Plant and Equipment Roll Forward [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 Property, Plant, and Equipment Rolls Forward.
(REPORT_RollForwardReconciles_PropertyPlantAndEquipment)
Pass $VARIABLE_BalanceStart + $CapitalAdditionsPropertyPlantAndEquipment - $DepreciationAndAmortization - $PropertyPlantAndEquipmentWrittenOff = $VARIABLE_BalanceEnd
2 Property, Plant, and Equipment Rolls Forward.
(REPORT_RollForwardReconciles_PropertyPlantAndEquipment)
Pass $VARIABLE_BalanceStart + $CapitalAdditionsPropertyPlantAndEquipment - $DepreciationAndAmortization - $PropertyPlantAndEquipmentWrittenOff = $VARIABLE_BalanceEnd

Roll Forward Computations

Reporting Entity 10810137d58f76b84aaa (http://standards.iso.org/iso/17442)
Period 2021-01-01 - 2021-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Property, Plant and Equipment, Ending Balance [Roll Forward]
Property, Plant and Equipment, Beginning Balance 1,000  + 1,000  1,000  DR INF
Capital Additions of Property, Plant and Equipment 5,000  + 5,000  5,000  DR INF
Depreciation and Amortization 2 - CR INF
Property, Plant and Equipment Written Off - CR INF
Property, Plant and Equipment, Ending Balance 6,000  + 6,000  6,000  DR INF OK
 

Component: (Network and Table)
Network
7110 - Disclosure - Accounts Payable Roll Forward (Level 4 Detail)
(http://www.company1.com/company1/role/level4/AccountsPayable)
Table Accounts Payable Roll Forward [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 Accounts Payable Rolls Forward.
(REPORT_RollForwardReconciles_AccountsPayable)
Pass $VARIABLE_BalanceStart + $PurchasesOfInventoryForSale - $PaymentOfAccountsPayable = $VARIABLE_BalanceEnd
2 Accounts Payable Rolls Forward.
(REPORT_RollForwardReconciles_AccountsPayable)
Pass $VARIABLE_BalanceStart + $PurchasesOfInventoryForSale - $PaymentOfAccountsPayable = $VARIABLE_BalanceEnd

Roll Forward Computations

Reporting Entity 10810137d58f76b84aaa (http://standards.iso.org/iso/17442)
Period 2021-01-01 - 2021-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Accounts Payable, Ending Balance [Roll Forward]
Accounts Payable, Beginning Balance 1,000  + 1,000  1,000  CR INF
Purchases of Inventory for Sale 2 2,000  + 2,000  2,000  CR INF
Payment of Accounts Payable 2 (2,000) - 2,000  2,000  DR INF
Accounts Payable, Ending Balance 1,000  + 1,000  1,000  CR INF OK
 

Component: (Network and Table)
Network
7120 - Disclosure - Long-term Debt Roll Forward (Level 4 Detail)
(http://www.company1.com/company1/role/level4/LongTermDebt)
Table Long-term Debt Roll Forward [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 Long term Debt Rolls Forward.
(REPORT_RollForwardReconciles_LongTermDebt)
Pass $VARIABLE_BalanceStart + $AdditionalLongtermBorrowings - $RepaymentLongtermBorrowings = $VARIABLE_BalanceEnd
2 Long term Debt Rolls Forward.
(REPORT_RollForwardReconciles_LongTermDebt)
Pass $VARIABLE_BalanceStart + $AdditionalLongtermBorrowings - $RepaymentLongtermBorrowings = $VARIABLE_BalanceEnd

Roll Forward Computations

Reporting Entity 10810137d58f76b84aaa (http://standards.iso.org/iso/17442)
Period 2021-01-01 - 2021-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Long-term Debt, Ending Balance [Roll Forward]
Long-term Debt, Beginning Balance 1,000  + 1,000  1,000  CR INF
Additional Long-term Borrowings 6,000  + 6,000  6,000  CR INF
Repayment of Long-term Borrowings (1,000) - 1,000  1,000  DR INF
Long-term Debt, Ending Balance 6,000  + 6,000  6,000  CR INF OK
 

Component: (Network and Table)
Network
7130 - Disclosure - Retained Earnings Roll Forward (Level 4 Detail)
(http://www.company1.com/company1/role/level4/RetainedEarnings)
Table Retained Earnings Roll Forward [Hypercube]

Assertion Report

Value Assertions

# Label Result Rule
1 Cash and cash equivalents reconciles.
(REPORT_RollFowardReconciles_RetainedEarnings)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 = $VARIABLE_BalanceEnd
2 Cash and cash equivalents reconciles.
(REPORT_RollFowardReconciles_RetainedEarnings)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change1 = $VARIABLE_BalanceEnd

Roll Forward Computations

Reporting Entity 10810137d58f76b84aaa (http://standards.iso.org/iso/17442)
Period 2021-01-01 - 2021-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Retained Earnings, Ending Balance [Roll Forward]
Retained Earnings, Beginning Balance 4,000  + 4,000  4,000  CR INF
Net Income (Loss) 2,000  + 2,000  2,000  CR INF
Retained Earnings, Ending Balance 6,000  + 6,000  6,000  CR INF OK
 

Component: (Network and Table)
Network
(Component not specified)
(http://www.xbrl.org/2003/role/link)
Table (Implied)

Assertion Report

Value Assertions

# Label Result Rule
1 Assets = Current assets + Noncurrent assets
(FAC_BS2_AssetsEqualsCurrentPlusNoncurrentAssets)
Pass $Assets = $AssetsCurrent + $AssetsNoncurrent
2 Assets = Current assets + Noncurrent assets
(FAC_BS2_AssetsEqualsCurrentPlusNoncurrentAssets)
Pass $Assets = $AssetsCurrent + $AssetsNoncurrent
3 LiabilitiesAndEquity = Liabilities + Equity
(FAC_BS4_LiabilitiesAndEquityEqualsLiabilitiesPlusEquity)
Pass $LiabilitiesAndEquity = $Liabilities + $Equity
4 LiabilitiesAndEquity = Liabilities + Equity
(FAC_BS4_LiabilitiesAndEquityEqualsLiabilitiesPlusEquity)
Pass $LiabilitiesAndEquity = $Liabilities + $Equity
5 OperatingIncomeLoss = (GrossProfitLoss - OperatingExpenses)
(FAC_IS2_OperatingIncomeFoots)
Pass $OperatingIncomeLoss = ($GrossProfitLoss - $OperatingExpenses)
6 NetIncomeLoss = (IncomeLossFromContinuingOperationsBeforeTax - IncomeTaxExpenseBenefit)
(FAC_IS4_NetIncomeLossFoots)
Pass $NetIncomeLoss = ($IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit)
7 Liabilities = Current Liabilities + Noncurrent Liabilities
(FAC_BS3_LiabilitiesEqualsCurrentPlusNoncurrentLiabilities)
Pass $Liabilities = $LiabilitiesCurrent + $LiabilitiesNoncurrent
8 Liabilities = Current Liabilities + Noncurrent Liabilities
(FAC_BS3_LiabilitiesEqualsCurrentPlusNoncurrentLiabilities)
Pass $Liabilities = $LiabilitiesCurrent + $LiabilitiesNoncurrent
9 GrossProfitLoss = RevenuesNet - CostOfSales
(FAC_IS1_GrossProfitFoots)
Pass $GrossProfitLoss = ($RevenuesNet - $CostOfSales)
10 Assets = Liabilities and Equity
(FAC_BS1_BalanceSheetBalances)
Pass $Assets = $LiabilitiesAndEquity
11 Assets = Liabilities and Equity
(FAC_BS1_BalanceSheetBalances)
Pass $Assets = $LiabilitiesAndEquity
12 CashFlowNet = CashFlowProvidedByUsedInOperatingActivitiesNet + CashFlowsProvidedByUsedInInvestingActivitiesNet + CashFlowsProvidedByUsedInFinancingActivitiesNet
(FAC_CF1_NetCashFlowEqualsOperatingInvestingAndFinancing)
Pass $CashFlowNet = $CashFlowProvidedByUsedInOperatingActivitiesNet + $CashFlowsProvidedByUsedInInvestingActivitiesNet + $CashFlowsProvidedByUsedInFinancingActivitiesNet
13 IncomeLossFromContinuingOperationsBeforeTax = (OperatingIncomeLoss - NonoperatingIncomeExpenses)
(FAC_IS3_IncomeLossFromContinuingOperationsBeforeTaxFoots)
Pass $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingIncomeLoss - $NonoperatingIncomeExpenses)