Consistency Rule: IS34

Rule code:
IS34

Consistency rule:
fac:IncomeLossFromContinuingOperationsBeforeTax = (fac:GrossProfit - fac:OperatingExpenses + fac:NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments)

Tests concept:
fac:IncomeLossFromContinuingOperationsBeforeTax

Commentary:
Three step income statement, uses gross profit.

Rule variables:
fac:IncomeLossFromContinuingOperationsBeforeTax
fac:GrossProfit
fac:OperatingExpenses
fac:NonoperatingIncomePlusInterestAndDebtExpensePlusIncomeFromEquityMethodInvestments

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XBRL Formula:
fac-Rule-Consistency-Code-IS34-formula.xml

Status:

Key:
37