# List of Impute Rules

8/24/2020 10:14:38 AM

Line Financial Statement Location Rule Code Precondition (XPath 2.0) Derivation Formula (XPath 2.0) (Obsolete approach) Rule (XPath 2.0 Commentary
1 Balance sheet BS-Impute-01 exists(\$LiabilitiesAndNetAssets) and exists(\$CurrentAssets) and (\$Assets eq null) and (\$NoncurrentAssets eq null) \$CurrentAssets if ((\$Assets = 0) and (\$NoncurrentAssets = 0) and not(\$Assets = \$LiabilitiesAndNetAssets) and (\$CurrentAssets = \$LiabilitiesAndNetAssets)) then (\$Assets = \$CurrentAssets) else (\$Assets = \$Assets)
2 Balance sheet BS-Impute-02 exists(\$LiabilitiesAndNetAssets) and exists(\$CurrentAssets) and exists(\$LiabilitiesAndNetAssets) and (\$Assets eq null) and (\$NoncurrentAssets eq null) \$CurrentAssets if ((\$Assets = 0) and not(\$LiabilitiesAndNetAssets = 0) and (\$CurrentAssets = \$LiabilitiesAndNetAssets)) then (\$Assets = \$CurrentAssets) else (\$Assets = \$Assets)
3 Balance sheet BS-Impute-03 (\$Assets eq null) and (\$NoncurrentAssets eq null) and exists(\$Liabilities) and exists(\$NetAssets) and exists(\$LiabilitiesAndNetAssets) and (\$LiabilitiesAndNetAssets = \$Liabilities + \$NetAssets) \$CurrentAssets if ((\$Assets = 0) and (\$NoncurrentAssets = 0) and not(\$LiabilitiesAndNetAssets = 0) and (\$LiabilitiesAndNetAssets = \$Liabilities + \$NetAssets)) then (\$Assets = \$CurrentAssets) else (\$Assets = \$Assets)
4 Balance sheet BS-Impute-04 (\$Assets eq null) and (\$NoncurrentAssets eq null) and exists(\$CurrentAssets) \$Assets - \$CurrentAssets if (\$NoncurrentAssets = 0 and not(\$Assets = 0) and not(\$CurrentAssets = 0)) then (\$NoncurrentAssets = \$Assets - \$CurrentAssets) else (\$NoncurrentAssets = \$NoncurrentAssets)
5 Balance sheet BS-Impute-05 (\$LiabilitiesAndNetAssets eq null) and exists(\$Assets) \$Assets if (\$LiabilitiesAndNetAssets = 0 and not(\$Assets = 0)) then (\$LiabilitiesAndNetAssets = \$Assets) else (\$LiabilitiesAndNetAssets = \$LiabilitiesAndNetAssets)
6 Balance sheet BS-Impute-12 (\$NoncurrentLiabilities eq null) and exists(\$Liabilities) and exists(\$CurrentLiabilities) \$Liabilities - \$CurrentLiabilities if (\$NoncurrentLiabilities = 0 and not(\$Liabilities = 0) and not(\$CurrentLiabilities = 0)) then (\$NoncurrentLiabilities = \$Liabilities - \$CurrentLiabilities) else (\$NoncurrentLiabilities = \$NoncurrentLiabilities)
7 Balance sheet BS-Impute-14 (\$Liabilities eq null) and exists(\$CurrentLiabilities) and exists(\$NoncurrentLiabilities) \$CurrentLiabilities + \$NoncurrentLiabilities if (\$Liabilities = 0 and not(\$CurrentLiabilities = 0) and not(\$NoncurrentLiabilities = 0)) then (\$Liabilities = \$CurrentLiabilities + \$NoncurrentLiabilities) else (\$Liabilities = \$Liabilities)
8 Balance sheet BS-Impute-56 (\$NoncurrentLiabilities eq null) and exists(\$CurrentLiabilities) and exists(\$Liabilities) \$Liabilities - \$CurrentLiabilities if (\$NoncurrentLiabilities = 0 and not(\$CurrentLiabilities = 0) and not(\$Liabilities = 0)) then (\$NoncurrentLiabilities = \$Liabilities - \$CurrentLiabilities) else (\$NoncurrentLiabilities = \$NoncurrentLiabilities)
9 Balance sheet BS-Impute-606 (\$Assets eq null) and exists(\$NoncurrentAssets) and exists(\$CurrentAssets) \$NoncurrentAssets + \$CurrentAssets if (\$Assets = 0 and not(\$NoncurrentAssets = 0) and not(\$CurrentAssets = 0)) then (\$Assets = \$NoncurrentAssets + \$CurrentAssets) else (\$Assets = \$Assets)
10 Balance sheet BS-Impute-607 (\$LiabilitiesAndNetAssets eq null) and exists(\$NetAssets) and exists(\$Liabilities) \$NetAssets + \$Liabilities if (\$LiabilitiesAndNetAssets = 0 and not(\$NetAssets = 0) and not(\$Liabilities = 0)) then (\$LiabilitiesAndNetAssets = \$NetAssets + \$Liabilities) else (\$LiabilitiesAndNetAssets = \$LiabilitiesAndNetAssets)
11 Cash flow statement CF-Impute-20B (\$NetCashFlow eq null) and exists(\$NetCashFlowFromOperatingActivities) and exists(\$NetCashFlowFromInvestingActivities) and exists(\$NetCashFlowFromFinancingActivities) \$NetCashFlowFromOperatingActivities + \$NetCashFlowFromInvestingActivities + \$NetCashFlowFromFinancingActivities if (\$NetCashFlow = 0 and (not(\$NetCashFlowFromOperatingActivities = 0) and not(\$NetCashFlowFromInvestingActivities = 0) and not(\$NetCashFlowFromFinancingActivities = 0)) then (\$NetCashFlow = \$NetCashFlowFromOperatingActivities + \$NetCashFlowFromInvestingActivities + \$NetCashFlowFromFinancingActivities) else (\$NetCashFlow = \$NetCashFlow) No exchange gains, CF alternative
12 Income statement IS-Impute-092 (\$Revenue eq null) and exists(\$Support) and exists(\$SupportAndRevenue) \$SupportAndRevenue - \$Support if (\$Revenue = 0 and not(\$Support = 0) and not(\$SupportAndRevenue = 0)) then (\$Revenue = \$SupportAndRevenue - \$Support) else (\$Revenue = \$Revenue) Added
13 Income statement IS-Impute-102 (\$Expenses eq null) and exists(\$SupportAndRevenue) and exists(\$ChangeInNetAssets) \$SupportAndRevenue - \$ChangeInNetAssets if (\$Expenses = 0 and not(\$SupportAndRevenue = 0) and not(\$ChangeInNetAssets = 0)) then (\$Expenses = \$SupportAndRevenue - \$ChangeInNetAssets) else (\$Expenses = \$Expenses) Insurance specific
14 Income statement IS-Impute-123 (\$SupportAndRevenue eq null) and exists(\$Revenue) and exists(\$Support) \$Revenue + \$Support if (\$SupportAndRevenue = 0 and not(\$Revenue = 0) and not(\$Support = 0)) then (\$SupportAndRevenue = \$Revenue + \$Support) else (\$SupportAndRevenue = \$SupportAndRevenue) Unique to SPEC61/FUNC7
15 Income statement IS-Impute-21 (\$SupportAndRevenue eq null) and exists(\$Revenue) and exists(\$Support) \$Revenue + \$Support if (\$SupportAndRevenue = 0 and not(\$Revenue = 0) and not(\$Support = 0)) then (\$SupportAndRevenue = \$Revenue + \$Support) else (\$SupportAndRevenue = \$SupportAndRevenue)
16 Income statement IS-Impute-23 (\$Support eq null) and exists(\$Revenue) and exists(\$SupportAndRevenue) \$SupportAndRevenue - \$Revenue if (\$Support = 0 and not(\$Revenue = 0) and not(\$SupportAndRevenue = 0)) then (\$Support = \$SupportAndRevenue - \$Revenue) else (\$Support = \$Support)
17 Income statement IS-Impute-613 (\$Expenses eq null) and exists(\$ProgramServicesExpenses) and exists(\$SupportingServicesExpenses) \$ProgramServicesExpenses + \$SupportingServicesExpenses if (\$Expenses = 0 and not(\$ProgramServicesExpenses = 0) and not(\$SupportingServicesExpenses = 0)) then (\$Expenses = \$ProgramServicesExpenses + \$SupportingServicesExpenses) else (\$Expenses = \$Expenses)
18 Income statement IS-Impute-75 (\$ChangeInNetAssets eq null) and exists(\$SupportAndRevenue) and exists(\$Expenses) \$SupportAndRevenue - \$Expenses if (\$ChangeInNetAssets = 0 and not(\$SupportAndRevenue = 0) and not(\$Expenses = 0)) then (\$ChangeInNetAssets = \$SupportAndRevenue - \$Expenses) else (\$ChangeInNetAssets = \$ChangeInNetAssets) Unique to SPEC1; added to make consistent with SPEC2