Business Rules

Component: (Network and Table)
Network
DA: Statement: Cash Flow Statement, Direct Method
(http://www.ABCCompany.com/company/role/level4/CashFlowDirectSchedule)
Table Cash Flow Statement, Direct Method [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 BC Part 1: Roll forward of Cash and Cash Equivalents per Cash Flow Statement reconciles (Beginning balance + changes = Ending balance)
(ASSERTION_COMPANY_RollForward_BC-Part-1_MovementReconciles_CashAndCashEquivalentsPerCashFlowStatement)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change = $VARIABLE_BalanceEnd
2 BC Part 1: Roll forward of Cash and Cash Equivalents per Cash Flow Statement reconciles (Beginning balance + changes = Ending balance)
(ASSERTION_COMPANY_RollForward_BC-Part-1_MovementReconciles_CashAndCashEquivalentsPerCashFlowStatement)
Pass $VARIABLE_BalanceStart + $VARIABLE_Change = $VARIABLE_BalanceEnd

XBRL Calculations

Network
DA: Statement: Cash Flow Statement, Direct Method
(http://www.ABCCompany.com/company/role/level4/CashFlowDirectSchedule)
Reporting Entity 10810137d58f76b84aaa (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Cash Flow, Net [Roll Up]
Cash Flow Provided by (used in) Operating Activities, Net [Roll Up]
Proceeds from Collection of Revenues 1,000,000  + 1,000,000  1,000,000  DR INF
Payments of Operating Expenses (1,000,000) - 1,000,000  1,000,000  CR INF
Payments of Interest (1,000,000) - 1,000,000  1,000,000  CR INF
Cash Flow Provided by (used in) Operating Activities, Net (1,000,000) + (1,000,000) (1,000,000) DR INF OK
 
Cash Flows Provided by (used in) Investing Activities, Net [Roll Up]
Payments for Purchases of Property, Plant, and Equipment (1,000,000) - 1,000,000  1,000,000  CR INF
Proceeds from Sale of Property, Plant, and Equipment 3,000,000  + 3,000,000  3,000,000  DR INF
Cash Flows Provided by (used in) Investing Activities, Net 2,000,000  + 2,000,000  2,000,000  DR INF OK
 
Cash Flows Provided by (used in) Financing Activities, Net [Roll Up]
Payments of Long-Term Debt (3,000,000) - 3,000,000  3,000,000  CR INF
Proceeds from Additional Long-Term Debt 1,000,000  + 1,000,000  1,000,000  DR INF
Cash Flows Provided by (used in) Financing Activities, Net (2,000,000) + (2,000,000) (2,000,000) DR INF OK
 
Cash Flow, Net (1,000,000) (1,000,000) (1,000,000) DR INF OK
 
Network
DA: Statement: Cash Flow Statement, Direct Method
(http://www.ABCCompany.com/company/role/level4/CashFlowDirectSchedule)
Reporting Entity 10810137d58f76b84aaa (http://standards.iso.org/iso/17442)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Cash Flow, Net [Roll Up]
Cash Flow Provided by (used in) Operating Activities, Net [Roll Up]
Proceeds from Collection of Revenues 6,000,000  + 6,000,000  6,000,000  DR INF
Payments of Operating Expenses (1,000,000) - 1,000,000  1,000,000  CR INF
Payments of Interest (1,000,000) - 1,000,000  1,000,000  CR INF
Cash Flow Provided by (used in) Operating Activities, Net 4,000,000  + 4,000,000  4,000,000  DR INF OK
 
Cash Flows Provided by (used in) Investing Activities, Net [Roll Up]
Payments for Purchases of Property, Plant, and Equipment (2,000,000) - 2,000,000  2,000,000  CR INF
Proceeds from Sale of Property, Plant, and Equipment 1,000,000  + 1,000,000  1,000,000  DR INF
Cash Flows Provided by (used in) Investing Activities, Net (1,000,000) + (1,000,000) (1,000,000) DR INF OK
 
Cash Flows Provided by (used in) Financing Activities, Net [Roll Up]
Payments of Long-Term Debt (1,000,000) - 1,000,000  1,000,000  CR INF
Proceeds from Additional Long-Term Debt 2,000,000  + 2,000,000  2,000,000  DR INF
Cash Flows Provided by (used in) Financing Activities, Net 1,000,000  + 1,000,000  1,000,000  DR INF OK
 
Cash Flow, Net 4,000,000  4,000,000  4,000,000  DR INF OK
 

Roll Forward Computations

Reporting Entity 10810137d58f76b84aaa (http://standards.iso.org/iso/17442)
Period 2020-01-01 - 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance [Roll Forward]
Cash and Cash Equivalents, per Cash Flow Statement, Beginning Balance 1,000,000  + 1,000,000  1,000,000  DR INF
Cash Flow, Net (1,000,000) + (1,000,000) (1,000,000) DR INF
Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance + DR INF OK
 
Reporting Entity 10810137d58f76b84aaa (http://standards.iso.org/iso/17442)
Period 2019-01-01 - 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance [Roll Forward]
Cash and Cash Equivalents, per Cash Flow Statement, Beginning Balance (3,000,000) + (3,000,000) (3,000,000) DR INF
Cash Flow, Net 4,000,000  + 4,000,000  4,000,000  DR INF
Cash and Cash Equivalents, per Cash Flow Statement, Ending Balance 1,000,000  + 1,000,000  1,000,000  DR INF OK