Business Rules

Component: (Network and Table)
Network
CA: Statement: Income Statement
(http://www.ABCCompany.com/company/role/level4/IncomeStatementSchedule)
Table Income Statement [Table]

Assertion Report

Value Assertions

# Label Result Rule
1 BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)
(ASSERTION_COMPANY_Complex_BB-Part-1_IncomeStatementSchedule)
Pass $VARIABLE_Total = ($VARIABLE_A - $VARIABLE_B - $VARIABLE_C - $VARIABLE_D + $VARIABLE_E - $VARIABLE_F - $VARIABLE_G - $VARIABLE_H + $VARIABLE_I)
2 BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)
(ASSERTION_COMPANY_Complex_BB-Part-1_IncomeStatementSchedule)
Pass $VARIABLE_Total = ($VARIABLE_A - $VARIABLE_B - $VARIABLE_C - $VARIABLE_D + $VARIABLE_E - $VARIABLE_F - $VARIABLE_G - $VARIABLE_H + $VARIABLE_I)

XBRL Calculations

Network
CA: Statement: Income Statement
(http://www.ABCCompany.com/company/role/level4/IncomeStatementSchedule)
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
Net Income (Loss) [Roll Up]
Income (Loss) from Continuing Operations [Roll Up]
Income (Loss) from Continuing Operations before Income Taxes [Roll Up]
Operating Income (Loss) [Roll Up]
Gross Profit (Loss) [Roll Up]
Revenues, Net [Roll Up]
Returns and Allowances 1,000,000  - 1,000,000  1,000,000  DR INF
Revenues, Gross 5,000,000  + 5,000,000  5,000,000  CR INF
Revenues, Net 4,000,000  + 4,000,000  4,000,000  CR INF OK
 
Cost of Sales 1,000,000  - 1,000,000  1,000,000  DR INF
Gross Profit (Loss) 3,000,000  + 3,000,000  3,000,000  CR INF OK
 
Operating Expenses 1,000,000  - 1,000,000  1,000,000  DR INF
Other Operating Income 1,000,000  + 1,000,000  1,000,000  CR INF
Operating Income (Loss) 3,000,000  + 3,000,000  3,000,000  CR INF OK
 
Nonoperating Income (Loss) [Roll Up]
Interest Expense (Income) (1,000,000) - 1,000,000  1,000,000  DR INF
Other Nonoperating Expenses (Income) (1,000,000) - 1,000,000  1,000,000  DR INF
Nonoperating Income (Loss) (2,000,000) + (2,000,000) (2,000,000) CR INF OK
 
Income (Loss) from Continuing Operations before Income Taxes 1,000,000  + 1,000,000  1,000,000  CR INF OK
 
Income Tax Expense (Benefit) 500,000  - 500,000  500,000  DR INF
Income (Loss) from Continuing Operations 500,000  + 500,000  500,000  CR INF OK
 
Income (Loss) from Discontinued Operations, Net + CR INF
Net Income (Loss) 500,000  500,000  500,000  CR INF OK
 
Network
CA: Statement: Income Statement
(http://www.ABCCompany.com/company/role/level4/IncomeStatementSchedule)
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
Net Income (Loss) [Roll Up]
Income (Loss) from Continuing Operations [Roll Up]
Income (Loss) from Continuing Operations before Income Taxes [Roll Up]
Operating Income (Loss) [Roll Up]
Gross Profit (Loss) [Roll Up]
Revenues, Net [Roll Up]
Returns and Allowances 1,000,000  - 1,000,000  1,000,000  DR INF
Revenues, Gross 6,000,000  + 6,000,000  6,000,000  CR INF
Revenues, Net 5,000,000  + 5,000,000  5,000,000  CR INF OK
 
Cost of Sales 6,000,000  - 6,000,000  6,000,000  DR INF
Gross Profit (Loss) (1,000,000) + (1,000,000) (1,000,000) CR INF OK
 
Operating Expenses 1,000,000  - 1,000,000  1,000,000  DR INF
Other Operating Income 1,000,000  + 1,000,000  1,000,000  CR INF
Operating Income (Loss) (1,000,000) + (1,000,000) (1,000,000) CR INF OK
 
Nonoperating Income (Loss) [Roll Up]
Interest Expense (Income) (1,000,000) - 1,000,000  1,000,000  DR INF
Other Nonoperating Expenses (Income) (1,000,000) - 1,000,000  1,000,000  DR INF
Nonoperating Income (Loss) (2,000,000) + (2,000,000) (2,000,000) CR INF OK
 
Income (Loss) from Continuing Operations before Income Taxes (3,000,000) + (3,000,000) (3,000,000) CR INF OK
 
Income Tax Expense (Benefit) 1,000,000  - 1,000,000  1,000,000  DR INF
Income (Loss) from Continuing Operations (4,000,000) + (4,000,000) (4,000,000) CR INF OK
 
Income (Loss) from Discontinued Operations, Net + CR INF
Net Income (Loss) (4,000,000) (4,000,000) (4,000,000) CR INF OK
 
Network
CA: Statement: Income Statement
(http://www.ABCCompany.com/company/role/level4/IncomeStatementSchedule)
Reporting Entity 10810137d58f76b84aaa (http://standards.iso.org/iso/17442)
Period 2018-01-01 - 2018-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Net Income (Loss) [Roll Up]
Income (Loss) from Continuing Operations (4,000,000) + (4,000,000) (4,000,000) CR INF
Net Income (Loss) (4,000,000) (4,000,000) (4,000,000) CR INF OK
 
Network
CA: Statement: Income Statement
(http://www.ABCCompany.com/company/role/level4/IncomeStatementSchedule)
Reporting Entity 10810137d58f76b84aaa (http://standards.iso.org/iso/17442)
Period 2017-01-01 - 2017-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Net Income (Loss) [Roll Up]
Income (Loss) from Continuing Operations (4,000,000) + (4,000,000) (4,000,000) CR INF
Net Income (Loss) (4,000,000) (4,000,000) (4,000,000) CR INF OK
 
Network
CA: Statement: Income Statement
(http://www.ABCCompany.com/company/role/level4/IncomeStatementSchedule)
Reporting Entity 10810137d58f76b84aaa (http://standards.iso.org/iso/17442)
Period 2016-01-01 - 2016-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Net Income (Loss) [Roll Up]
Income (Loss) from Continuing Operations (4,000,000) + (4,000,000) (4,000,000) CR INF
Net Income (Loss) (4,000,000) (4,000,000) (4,000,000) CR INF OK
 
Network
QA: Schedule: Variance Analysis
(http://www.ABCCompany.com/company/role/level4/VarianceAnalysis)
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
Gross Profit (Loss) [Roll Up]
Revenues, Net 4,000,000  + 4,000,000  4,000,000  CR INF
Cost of Sales 1,000,000  - 1,000,000  1,000,000  DR INF
Gross Profit (Loss) 3,000,000  3,000,000  3,000,000  CR INF OK
 
Network
QA: Schedule: Variance Analysis
(http://www.ABCCompany.com/company/role/level4/VarianceAnalysis)
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
Gross Profit (Loss) [Roll Up]
Revenues, Net 5,000,000  + 5,000,000  5,000,000  CR INF
Cost of Sales 6,000,000  - 6,000,000  6,000,000  DR INF
Gross Profit (Loss) (1,000,000) (1,000,000) (1,000,000) CR INF OK