List of Rules

Business Rules

#NetworkLabelID
1BB: Statement: Balance Sheet, Classes of Preferred StockBA, Part 2: Balance Sheet, Classes of Preferred Stock FORMULA (Dollar amount of preferred shares for each class foots to total dollar amount for all classes.)ASSERTION_COMPANY_MemberAggregation_BA-Part-2_ClassesOfPreferredStockSchedule_Amount
2BC: Statement: Balance Sheet, Classes of Common StockBA, Part 2: Balance Sheet, Classes of Common Stock FORMULA (Dollar amount of common shares for each class foots to total dollar amount for all classes.)ASSERTION_COMPANY_MemberAggregation_BA-Part-3_ClassesOfCommonStockSchedule_Amount
3CA: Statement: Income StatementBB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)ASSERTION_COMPANY_Complex_BB-Part-1_IncomeStatementSchedule
4CB: Statement: Income Statement, Earnings Per ShareBB, Part 2: Income Statement, Earnings Per Share FORMULA [Weighted Average Shares = (Beginning Common Shares + Ending Common Shares)/2; EPS = Net Income / Weighted Average Common Shares.]ASSERTION_COMPANY_Complex_BB-Part-2_EarningsPerShare
5DA: Statement: Cash Flow Statement, Direct MethodBC 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
6FA: Statement: Changes in Equity, Prior Period AdjustmentsBF, Part 1: Changes in Equity, Prior Period Adjustments FORMULA (Statement of Changes in Equity: Origionally stated retained earnings plus prior period adjustments equals restated retained earnings.)ASSERTION_COMPANY_Adjustment_BF-Part-1_PriorPeriodAdjustments
7FB: Statement: Changes in EquityBF, Part 2: Changes in Equity ADDITIONAL PAID IN CAPITALASSERTION_COMPANY_RollForward_BF_Part2_ChangesInEquity_AdditionalPaidInCapital
8FB: Statement: Changes in EquityBF, Part 2: Changes in Equity COMMON STOCKASSERTION_COMPANY_RollForward_BF_Part2_ChangesInEquity_CommonStock
9FB: Statement: Changes in EquityBF, Part 2: Changes in Equity PREFERRED STOCKASSERTION_COMPANY_RollForward_BF_Part2_ChangesInEquity_PreferredStock
10FB: Statement: Changes in EquityBF, Part 2: Changes in Equity RETAINED EARNINGSASSERTION_COMPANY_RollForward_BF_Part2_ChangesInEquity_RetainedEarnings
11FB: Statement: Changes in EquityBF, Part 2: Changes in Equity TOTALASSERTION_COMPANY_RollForward_BF_Part2_ChangesInEquity_Equity
12FC: Statement: Changes in Equity, Preferred Stock, SharesBF, Part 3: Changes in Equity, Preferred Stock, SharesASSERTION_COMPANY_RollForward_BF-Part-3_PreferredStockShares
13FD: Statement: Changes in Equity, Common Stock, SharesBF, Part 4: Changes in Equity, Common Stock, SharesASSERTION_COMPANY_RollForward_BF-Part-4_CommonStockShares
14JC: Schedule: Reconciliation of Cash per Balance Sheet with Cash Flow Statement, by ItemPB, Part 2: Reconciliation of Cash, Detail FORMULA (NOTE 3: Reconciliation of Cash; Reconciling items foot to sum of reconciling items.)ASSERTION_COMPANY_MemberAggregation_PB-Part-2_ReconciliationOfCashAndCashEquivalentsSchedule
15KB: Schedule: Property, Plant and Equipment, Net, Roll Forward (Represented as Line Items/Concepts)KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) BUILDINGSASSERTION_COMPANY_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Buildings
16KB: Schedule: Property, Plant and Equipment, Net, Roll Forward (Represented as Line Items/Concepts)KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) FURNITURE AND FIXTURESASSERTION_COMPANY_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_FurnitureAndFixtures
17KB: Schedule: Property, Plant and Equipment, Net, Roll Forward (Represented as Line Items/Concepts)KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) LANDASSERTION_COMPANY_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Land
18KB: Schedule: Property, Plant and Equipment, Net, Roll Forward (Represented as Line Items/Concepts)KA, Part 3: Property, Plant and Equipment Roll Forward (Line Items/Concepts) OTHERASSERTION_COMPANY_RollForward_KA_Part3PropertyPlantAndEquipmentRollForward_Other
19KD: Schedule: Property, Plant and Equipment, Net, by Component (Represented as Axis/Members)Details of property, plant, and equipment foots.ASSERTION_COMPANY_MemberAggregation_KF-Part-2_PropertyPlantAndEquipmentNet
20KD: Schedule: Property, Plant and Equipment, Net, by Component (Represented as Axis/Members)KF, Part 2: Property, Plant and Equipment Roll Forward (Axis/Member approach)ASSERTION_COMPANY_RollForward_KF_Part2PropertyPlantAndEquipmentRollForward_Total
21KE: Schedule: Property, Plant and Equipment, Leasehold Land and BuildingsKF, Part 3: Property, Plant and Equipment, Leasehold Land and Buildings FORMULA (NOTE 7: Amount foots on land Disclosure of Leaseholds schedule.)ASSERTION_COMPANY_MemberAggregation_KF-Part-3_LeaseholdLandAndBuildingsSchedule_Amount
22KE: Schedule: Property, Plant and Equipment, Leasehold Land and BuildingsKF, Part 3: Property, Plant and Equipment, Leasehold Land and Buildings FORMULA (NOTE 7: Land Area foots on land Disclosure of Leaseholds schedule.)ASSERTION_COMPANY_MemberAggregation_KF-Part-3_LeaseholdLandAndBuildingsSchedule_Area
23NE: Schedule: Long-Term Debt, by InstrumentLB, Part 4: Debt, Instruments FORMULA (NOTE 10: Debt Instruments; Debt instruments schedule ties to Debt Details and to Maturities summary.ASSERTION_COMPANY_MemberAggregation_LB-Part-4_DebtInstrumentsSchedule
24OB: Schedule: Business Segments, by SegmentOB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; External Sales.)ASSERTION_COMPANY_MemberAggregation_OB-Part-1_BusinessSegmentsSchedule_ExternalSales
25OB: Schedule: Business Segments, by SegmentOB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Intersegmental Sales.)ASSERTION_COMPANY_MemberAggregation_OB-Part-1_BusinessSegmentsSchedule_IntersegmentalSales
26OB: Schedule: Business Segments, by SegmentOB, Part 1: Business Segments FORMULA (NOTE 15: Business segment information crosscasts; Revenues, Net.)ASSERTION_COMPANY_MemberAggregation_OB-Part-1_BusinessSegmentsSchedule_RevenuesNet
27OE: Schedule: Director Compensation, by DirectorLB, Part 4: Debt, Instruments FORMULA (NOTE 17: Director Compensation; Bonuses per director foots to total bonuses.ASSERTION_COMPANY_MemberAggregation_OC-Part-3_DirectorCompensationSchedule_Bonuses
28OE: Schedule: Director Compensation, by DirectorLB, Part 4: Debt, Instruments FORMULA (NOTE 17: Director Compensation; Director Fees per director foots to total Director Fees.ASSERTION_COMPANY_MemberAggregation_OC-Part-3_DirectorCompensationSchedule_DirectorFees
29OE: Schedule: Director Compensation, by DirectorLB, Part 4: Debt, Instruments FORMULA (NOTE 17: Director Compensation; Options per director foots to total for all directors.ASSERTION_COMPANY_MemberAggregation_OC-Part-3_DirectorCompensationSchedule_Options
30OE: Schedule: Director Compensation, by DirectorLB, Part 4: Debt, Instruments FORMULA (NOTE 17: Director Compensation; Salary per director foots to total salaries.ASSERTION_COMPANY_MemberAggregation_OC-Part-3_DirectorCompensationSchedule_Salary
31OE: Schedule: Director Compensation, by DirectorLB, Part 4: Debt, Instruments FORMULA (NOTE 17: Director Compensation; Total Salaries, Bonuses and Director Fees per director foots to total for all directors.ASSERTION_COMPANY_MemberAggregation_OC-Part-3_DirectorCompensationSchedule_TotalSalariesBonusesDirectorFees
32OF: Schedule: Share Ownership Plans, by PlanOC, Part 4: Share Ownership Plans FORMULA (NOTE 18, Awards: Roll Forward of Outstanding share awards reconciles)ASSERTION_COMPANY_RollForward_OC-Part-4_ShareOwnershipPlansSchedule
33OJ: Schedule: Investments, by InstrumentPC Part 2: Investment portfolio summary ties to total on balance sheet.ASSERTION_COMPANY_Equality_PC-Part-2-InvestmentsDetailTiesToBalanceSheet
34OK: Schedule: Sales Analysis, by CustomerPC Part 3: Sales Analysis foots (Sum of each customer Revenues, Net = total Revenues, Net)ASSERTION_COMPANY_MemberAggregation_PC-Part-3-SalesAnalysisFoots
35QA: Schedule: Variance AnalysisQA, Part 1: Variance Analysis; Variances cross cast.)ASSERTION_COMPANY_Variance_QA_Part1_VarianceAnalysis
36(Component not specified)Assets = Current assets + Noncurrent assetsFAC_BS2_AssetsEqualsCurrentPlusNoncurrentAssets
37(Component not specified)Assets = Liabilities and EquityFAC_BS1_BalanceSheetBalances
38(Component not specified)BA Part 1: Balance sheet balances (Assets = Liabilities and Equity)ASSERTION_xasb_Equality_BA-Part-1_BalanceSheetFoots
39(Component not specified)BB, Part 1: Income Statement FORMULA (Income Statement: Calculates using no sub totals, only detailed line items.)FAC_xasb_Complex_IncomeStatement
40(Component not specified)CashFlowNet = CashFlowProvidedByUsedInOperatingActivitiesNet + CashFlowsProvidedByUsedInInvestingActivitiesNet + CashFlowsProvidedByUsedInFinancingActivitiesNetFAC_CF1_NetCashFlowEqualsOperatingInvestingAndFinancing
41(Component not specified)GrossProfitLoss = RevenuesNet - CostOfSalesFAC_IS1_GrossProfitFoots
42(Component not specified)IncomeLossFromContinuingOperations = IncomeLossFromContinuingOperationsBeforeIncomeTaxes - IncomeTaxExpenseBenefitFAC_IS4_IncomeLossFromContinuingOperationsAfterTaxFoots
43(Component not specified)IncomeLossFromContinuingOperationsBeforeIncomeTaxes = OperatingIncomeLoss - NonoperatingIncomeLossFAC_IS3_IncomeLossFromContinuingOperationsBeforeTaxFoots
44(Component not specified)Liabilities = Current Liabilities + Noncurrent LiabilitiesFAC_BS3_LiabilitiesEqualsCurrentPlusNoncurrentLiabilities
45(Component not specified)LiabilitiesAndEquity = Liabilities + EquityFAC_BS4_LiabilitiesAndEquityEqualsLiabilitiesPlusEquity
46(Component not specified)NetIncomeLoss = IncomeLossFromContinuingOperations - IncomeLossFromDiscontinuedOperationsNetFAC_IS5_NetIncomeLossFootsFoots
47(Component not specified)OperatingIncomeLoss = GrossProfitLoss - OperatingExpenses + OtherOperatingIncomeFAC_IS2_OperatingIncomeLossFoots