5/12/2021 2:48:53 PM
| Line | Financial Statement Location | Rule Code | Rule (XBRL Formula XPath 2.0 Format) | Commentary |
|---|---|---|---|---|
| 1 | Balance sheet | BS01 | $Equity = ($EquityAttributableToParent + $EquityAttributableToNoncontrollingInterest) | |
| 2 | Balance sheet | BS02 | $Assets = $LiabilitiesAndEquity | |
| 3 | Balance sheet | BS03 | $Assets = ($CurrentAssets + $NoncurrentAssets) | |
| 4 | Balance sheet | BS04 | $Liabilities = ($CurrentLiabilities + $NoncurrentLiabilities) | |
| 5 | Balance sheet | BS05 | $LiabilitiesAndEquity = ($Liabilities + $CommitmentsAndContingencies + $TemporaryEquity + $Equity) | |
| 6 | Balance sheet | BS23 | $Assets = ($CurrentAssets + $FixedAssets + $OtherThanFixedNoncurrentAssets) | Need another relationship like this for when investments are a line item. |
| 7 | Balance sheet | BS43 | $Assets = ($CurrentAssets + $PublicUtilitiesPropertyPlantAndEquipmentNet + $OtherNoncurrentAssetsOfRegulatedEntity) | |
| 8 | Balance sheet | BS45 | $LiabilitiesAndEquity = ($CurrentLiabilities + $OtherNoncurrentLiabilitiesOfRegulatedEntity + $CommitmentsAndContingencies + $TemporaryEquity + $RedeemableNoncontrollingInterest + $Capitalization) | |
| 9 | Cash flow statement | CF01 | $NetCashFlow = ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities + $ExchangeGainsLosses) | Includes exchange gains in computation. |
| 10 | Cash flow statement | CF02 | $NetCashFlowContinuing = ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesContinuing) | |
| 11 | Cash flow statement | CF03 | $NetCashFlowDiscontinued = ($NetCashFlowFromOperatingActivitiesDiscontinued + $NetCashFlowFromInvestingActivitiesDiscontinued + $NetCashFlowFromFinancingActivitiesDiscontinued) | |
| 12 | Cash flow statement | CF04 | $NetCashFlowFromOperatingActivities = ($NetCashFlowFromOperatingActivitiesContinuing + $NetCashFlowFromOperatingActivitiesDiscontinued) | |
| 13 | Cash flow statement | CF05 | $NetCashFlowFromInvestingActivities = ($NetCashFlowFromInvestingActivitiesContinuing + $NetCashFlowFromInvestingActivitiesDiscontinued) | |
| 14 | Cash flow statement | CF06 | $NetCashFlowFromFinancingActivities = ($NetCashFlowFromFinancingActivitiesContinuing + $NetCashFlowFromFinancingActivitiesDiscontinued) | |
| 15 | Cash flow statement | CF07 | $NetCashFlow = ($NetCashFlowContinuing + $NetCashFlowDiscontinued + $ExchangeGainsLosses) | |
| 16 | Cash flow statement | CF21 | $NetCashFlow = ($NetCashFlowFromOperatingActivities + $NetCashFlowFromInvestingActivities + $NetCashFlowFromFinancingActivities) | Same as CF1, except exchange gains are not included because they are included in the roll forward of cash and cash equivalents. |
| 17 | Cash flow statement | CF22 | $NetCashFlow = ($NetCashFlowContinuing + $NetCashFlowDiscontinued) | Same as CF2, excludes exchange gains |
| 18 | Comprehensive income | IS09 | $ComprehensiveIncomeLoss = ($ComprehensiveIncomeLossAttributableToParent + $ComprehensiveIncomeLossAttributableToNoncontrollingInterest) | |
| 19 | Comprehensive income | IS10 | $ComprehensiveIncomeLoss = ($NetIncomeLoss + $OtherComprehensiveIncomeLoss) | |
| 20 | Comprehensive income | IS80 | $ComprehensiveIncomeLoss = ($NetIncomeLossAttributableToParent + $OtherComprehensiveIncomeLoss) | Net income attributable to parent |
| 21 | Income statement | IS01 | $GrossProfit = ($Revenues - $CostOfRevenue) | |
| 22 | Income statement | IS02 | $OperatingIncomeLoss = ($GrossProfit - $OperatingExpenses) | |
| 23 | Income statement | IS03 | $IncomeLossBeforeEquityMethodInvestments = ($OperatingIncomeLoss + $NonoperatingIncomeLossPlusInterestAndDebtExpense) | |
| 24 | Income statement | IS04 | $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingIncomeLoss + $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) | |
| 25 | Income statement | IS05 | $IncomeLossFromContinuingOperationsAfterTax = ($IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit) | |
| 26 | Income statement | IS06 | $NetIncomeLoss = ($IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax) | |
| 27 | Income statement | IS07 | $NetIncomeLoss = ($NetIncomeLossAttributableToParent + $NetIncomeLossAttributableToNoncontrollingInterest) | |
| 28 | Income statement | IS08 | $NetIncomeLossAvailableToCommonStockholdersBasic = ($NetIncomeLossAttributableToParent - $PreferredStockDividendsAndOtherAdjustments) | |
| 29 | Income statement | IS22 | $OperatingIncomeLoss = ($GrossProfit - $OperatingExpenses + $OtherOperatingIncomeExpenses) | This is same as another IS2, except the entity DOES report OtherOperatingIncomeExpenses |
| 30 | Income statement | IS24 | $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingAndNonoperatingRevenues - $OperatingAndNonoperatingCostsAndExpenses) | IS6 - Operating and nonoperating revenue and expenses are combined. |
| 31 | Income statement | IS25 | $IncomeLossFromContinuingOperationsAfterTax = ($IncomeLossFromContinuingOperationsBeforeTax - $IncomeTaxExpenseBenefit + $IncomeLossFromEquityMethodInvestments) | IEMIT - Income from equity method investments included with income tax expense (benefit) |
| 32 | Income statement | IS26 | $NetIncomeLoss = ($IncomeLossFromContinuingOperationsAfterTax + $IncomeLossFromDiscontinuedOperationsNetOfTax + $IncomeLossFromEquityMethodInvestments) | IEMIA - Income from equity method investments included with special items, after tax. |
| 33 | Income statement | IS31 | $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingIncomeLoss + $NonoperatingIncomeLossPlusInterestAndDebtExpense) | |
| 34 | Income statement | IS32 | $OperatingIncomeLoss = ($Revenues - $OperatingExpenses) | Special 1 |
| 35 | Income statement | IS33 | $IncomeLossBeforeEquityMethodInvestments = ($OperatingIncomeLoss + $NonoperatingIncomeLossPlusInterestAndDebtExpense) | |
| 36 | Income statement | IS34 | $IncomeLossFromContinuingOperationsBeforeTax = ($GrossProfit - $OperatingExpenses + $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) | Three step income statement, uses gross profit. |
| 37 | Income statement | IS42 | $OperatingIncomeLoss = ($Revenues - $CostsAndExpenses) | Special 2 |
| 38 | Income statement | IS44 | $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $CostsAndExpenses + $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) | Three step income statement, SPECIAL 3, uses costs and expenses |
| 39 | Income statement | IS52 | $OperatingIncomeLoss = ($Revenues - $CostsAndExpenses + $OtherOperatingIncomeExpenses) | |
| 40 | Income statement | IS54 | $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $OperatingExpenses + $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) | Three step income statement, SPECIAL 3, uses operating expenses |
| 41 | Income statement | IS55 | $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $BenefitsCostsExpenses) | Insurance-based revenues; us-gaap:BenefitsLossesAndExpenses is generally total expenses. Costs and expenses does NOT include nonoperating expenses and income. All other relations for insurance-based revenues on the income statement are the same. |
| 42 | Income statement | IS64 | $IncomeLossFromContinuingOperationsBeforeTax = ($GrossProfit - $OperatingAndNonoperatingCostsAndExpenses) | Economic entity reports gross profit; but then groups all other operating and nonoperating costs and expenses together. Note that operating income (loss) is not reported. IncomeStatement_MultiStep_NoOperatingIncome.txt |
| 43 | Income statement | IS71 | $InterestIncomeExpenseOperatingNet = ($InterestAndDividendIncomeOperating - $InterestExpenseOperating) | Interest based revenues |
| 44 | Income statement | IS72 | $InterestIncomeExpenseAfterProvisionForLosses = ($InterestIncomeExpenseOperatingNet - $ProvisionForLoanLeaseAndOtherLosses) | Interest based revenues |
| 45 | Income statement | IS74 | $IncomeLossFromContinuingOperationsBeforeTax = ($OperatingIncomeLoss + $NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments) | Income statement starts with OperatingIncomeLoss |
| 46 | Income statement | IS75 | $IncomeLossFromContinuingOperationsBeforeTax = ($InterestIncomeExpenseAfterProvisionForLosses + $NoninterestIncome - $NoninterestExpense) | Interest based revenues |
| 47 | Income statement | IS84 | $IncomeLossFromContinuingOperationsBeforeTax = ($Revenues - $CostsAndExpenses) | Insurance-based revenues; us-gaap:BenefitsLossesAndExpenses is generally total expenses. Costs and expenses does NOT include nonoperating expenses and income. All other relations for insurance-based revenues on the income statement are the same. |
| 48 | Income statement | IS91 | $RevenuesNetInterestExpense = ($NoninterestIncome + $InterestAndDividendIncomeOperating - $InterestExpense) | CITI Specific |
| 49 | Income statement | IS94 | $IncomeLossFromContinuingOperationsBeforeTax = ($RevenuesNetInterestExpense - $ProvisionForLoanLeaseAndOtherLosses - $NoninterestExpense) | CITI Specific |