List of Rules

Business Rules

#NetworkLabelID
101-Balance Sheet$Assets = ($AssetsCurrent + $AssetsNoncurrent)Arithmetic_BS02
201-Balance Sheet$Assets = ($Liabilities + $StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest)Arithmetic_BS01
301-Balance Sheet$Liabilities = ($LiabilitiesCurrent + $LiabilitiesNoncurrent)Arithmetic_BS03
401-Balance Sheet$StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest = ($StockholdersEquity + $MinorityInterest)Arithmetic_BS04
502-Net Assets$AssetsNet = ($Assets - $Liabilities)Arithmetic_NA01
603-Income Statement$ProfitLoss = ($Revenues - $CostsAndExpenses + $OtherOperatingIncome - $InterestAndDebtExpense)Arithmetic_IS01
704-Income Statement Alternative 1$ProfitLoss = ($Revenues - $CostOfRevenue - $OperatingExpenses + $OtherOperatingIncome - $InterestAndDebtExpense)Arithmetic_IS04
804-Income Statement Alternative 2$ProfitLoss = ($OperatingIncomeLoss + $NonoperatingIncomeExpense)Arithmetic_IS02
905-Comprehensive Income$ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest = ($ProfitLoss + $OtherComprehensiveIncomeLossNetOfTax)Arithmetic_IS11
1006-Cash Flow$Assets_BalanceStart + $CashAndCashEquivalentsPeriodIncreaseDecrease = $Assets_BalanceEndRollForward_CF01
1106-Cash Flow$CashAndCashEquivalentsPeriodIncreaseDecrease = ($NetCashProvidedByUsedInOperatingActivities + $NetCashProvidedByUsedInFinancingActivities + $NetCashProvidedByUsedInInvestingActivities)Arithmetic_CF01
1207-Prior Period Errors$Restated = ($OrigionallyStated + $QuantifyingMisstatementInCurrentYearFinancialStatementsAmount + $NewAccountingPronouncementOrChangeInAccountingPrincipleCumulativeEffectOfChangeOnEquityOrNetAssets1)Adjustment_ADJ01
1308-Changes in Equity$StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_BalanceStart + $ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest + $StockIssuedDuringPeriodValueNewIssues - $DividendsCommonStock = $StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_BalanceEndRollForward_SHE01
1410-Variance Analysis$Actual = ($Budget + $Variance)Variance_VAR01
1510-Variance Analysis$Actual = ($Budget + $Variance)Variance_VAR02
1610-Variance Analysis$Actual = ($Budget + $Variance)Variance_VAR03
1710-Variance Analysis$Actual = ($Budget + $Variance)Variance_VAR04
1810-Variance Analysis$Actual = ($Budget + $Variance)Variance_VAR05
1911-Segment Revenues$Total eq sum($Each)MemberAggregation_MA1
20(Component not specified)$Assets = ($Liabilities + $Equity)CONSISTENCY_AccountingEquation
21(Component not specified)0 = (Equity{T0} + (Revenue{P1} - Expenses{P1} + Gains{P1} - Losses{P1}) + (InvestmentsByOwners{P1} - DistributionsToOwners{P1})) + Liabilities{T1} - Assets{T1}CONSISTENCY_SFAC6_ElementsOfFinancialStatement